
Your Girl Scout troop will plan and finance its own activities, and you’ll coach your girls as they earn and manage troop funds. Troop activities are powered by proceeds earned through council-sponsored product program activities (such as the Girl Scout Cookie Program), group money-earning activities (council approved, of course!), and any dues your troop may charge.
Remember that all funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting belong to the troop and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
No matter how much your troop plans on saving or spending, you’ll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you’ve stepped up to lead an existing troop, you may inherit a checking account, but with a new troop, you’ll want to open a new checking bank account. GSEP only allows one checking bank account for troops due to the following reasons:
Here are a few helpful tips you can take to the bank:
PLEASE NOTE: GSEP allows online banking! Because many banks are going green and are now charging for paper statements, troops and Service Units may now participate in online banking. The following banking guidelines still apply. Any fees associated with electronic transactions (unrelated to Product Program) will be the responsibility of the troop.
If your troop needs to open a new bank account, the Corporate Resolution Form will need to be filled out and taken with you to the bank of your choice. The letter can be found on our Forms page. Click on the Forms page, search the word “Corporate,” and the form will come up. This letter ensures that the non-profit account is set-up correctly by the bank. Be sure to follow the following guidelines:
Banks often change the account type and services so you need to request that the bank provide the best account for the Non Profit 501(c) 3 organization.
If any problems arise with opening an account or other banking issues, please contact ach@gsep.org.
It is important to follow GSEP’s financial policies and procedures for setting up an account. Most council-sponsored product sale activities have specific banking and tracking procedures.
When a troop disbands, any unused Girl Scout money left in the account becomes the property of the council. Troop funds are not the property of any individual member. Before disbanding, ask your girls how they want to pay it forward: they may decide to donate any unused funds to their service unit, to another troop, or to pay for Girl Scout activities. Activities can also include purchasing materials to support another organization through Take Action projects.
When closing a troop account, be sure all checks and other debits have cleared the account before you close it. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member.
If a troop leader has moved, leaving incomplete records, incomplete accounting of funds, and no access to the troop bank account, and the Service Unit Manager has exhausted all means at her disposal to determine the status of the account, she should consult directly with the Community Engagement Specialist who will contact GSEP Finance department for a resolution.
If it is suspected that there has been misappropriation of funds, the following steps should be taken:
1) Checking account statements
2) Check register
3) Receipts for purchases
4) Records for financial aid, dues, etc.
5) Records for other troop money earners
6) Previous year’s Troop Financial Report if applicable
7) Troop Financial Worksheet
8) Troop Roster
*Note: Please be advised that in the event of misappropriation or misuse of troop funds, a police complaint or criminal prosecution can result.
A troop can download a T-5 Parent Delinquency Form and Instructions and submit it when a parent neglects to pay a troop for monies owed from the Cookie or fall product programs. To find the form, go to the Forms page of our website and search “T-5.” After submitting the form, the balance that the parent owes to the troop will then be owed to GSEP. GSEP will credit the troop for the balance (up to $250.00) and initiate collections with the parent. The leader or Troop Cookie Manager (TCM) should take special care to ensure that no troop accumulates a balance over $250.00. GSEP will not reimburse parent debt over this balance.
Before submitting a T-5
A troop leader, treasurer, TCM, or TNAR can submit a T-5 for parent debt. Before turning a parent over to collection, please ensure both of the following points:
The Troop Financial Report summarizes the end of year finances for the troop. The report must be filed with the Service Unit Manager or Service Unit Treasurer each year by June 30th. A copy of the most recent troop bank statement(s) (one for each open account) is filed annually with the Troop Financial Report. Copies of receipts for troop expenses should be kept with the troop files and should be marked with activity or use of materials. The financial report may be computer-generated from a money management program, such as, Quicken, Excel, or Access, as long as the information provided is the same as that found on the council form. It's strongly encouraged that troops use the Troop Financial Worksheet, found online on the Forms page of our website. This allows you to simply add the amounts in each column and then transfer those totals to the appropriate line on the Troop Financial Report form, also found on the Forms page of our website.
Line item explanations:
As a Pennsylvania non-profit organization, GSEP is exempt from paying Pennsylvania state sales tax. The Council tax exemption number is 75-039-824 and may be used for troop purchases only. A PA Exemption Certificate is available on the Forms page of our website.
Troops flex their financial muscles in two distinct ways:
Participation Guidance
Girls’ participation in both council-sponsored product sale activities and group money-earning projects is based upon the following:
Additional Guidelines
Keep these specific guidelines—some of which are required by the Internal Revenue Service—in mind to ensure that sales are conducted with legal and financial integrity.
Sample Money-Earning Activities
Collections/Drives
Food/Meal Events
Service(s)
The Girl Scout Cookie Program and other council-sponsored product sales are designed to unleash the entrepreneurial potential in your girls. From there, your troop may decide to earn additional funds on its own.
We get it—there’s something exciting about opening that first case of Girl Scout cookies. However, before your girls take part in all the cookie program fun, it’s important they have a clear plan and purpose for their product-sale activities. As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for the girls:
Remember: It’s great for girls to have opportunities, like the Girl Scout Cookie Program, to earn funds that help them fulfill their goals as part of the GSLE. As a volunteer, try to help girls balance the money-earning they do with opportunities to enjoy other activities that have less emphasis on earning and spending money. Take Action projects, for example, may not always require girls to spend a lot of money!
As with other Girl Scout activities, girls build their financial and sales savvy as they get older. Every girl will be different, but here you’ll find some examples of the abilities and opportunities for progression of girls at each grade level.
Girl Scout Daisies |
The group volunteer handles money, keeps financial records, and does all group budgeting. |
Parents/guardians may decide they will contribute to the cost of activities. |
Girls can participate in Girl Scout cookie activities and other council-sponsored product sales. |
Daisies are always paired with a volunteer when selling anything. Girls do the asking and deliver the product, but volunteers handle the money and keep the girls secure. |
Girls should be given the opportunity to practice identifying money and counting back change with an adult during each transaction. |
Girl Scout Brownies |
The group volunteer handles money, keeps financial records, and shares some of the group-budgeting responsibilities. |
Girls discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s). |
Girls set goals for and participate in council-sponsored product sales. |
Girls may decide to pay dues to contribute to the cost of activities. |
Girl Scout Juniors |
The group volunteer retains overall responsibility for long-term budgeting and record-keeping, but shares or delegates all other financial responsibilities. |
Girls set goals for and participate in council-sponsored product sales. |
Girls decide on group dues, if any. Dues are collected by girls and recorded by a group treasurer (selected by the girls). |
Girls budget for the short-term needs of the group, on the basis of plans and income from the group dues. |
Girls budget for more long-term activities, such as overnight trips, group camping, and special events. |
Girls budget for Take Action projects, including the Girl Scout Bronze Award, if they are pursuing it. |
Girl Scout Cadettes, Seniors, and Ambassadors |
Girls estimate costs based on plans. |
Girls determine the amount of group dues (if any) and the scope of money-earning projects. |
Girls set goals for and participate in council-sponsored product sales. |
Girls carry out budgeting, planning, and group money-earning projects. |
Girls budget for extended travel, Take Action projects, and leadership projects. |
Girls may be involved in seeking donations for Take Action projects, with council approval. |
Girls keep their own financial records and give reports to parents and group volunteers. |
Girls budget for Take Action projects, including the Girl Scout Silver or Gold Awards, if they are pursuing them. |
Local sponsors can help councils power innovative programs for Girl Scouts. Community organizations, businesses, religious organizations, and individuals may be sponsors and may provide group meeting places, volunteer their time, offer in-kind donations, provide activity materials, or loan equipment. Encourage your girls to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.
Donations to Troops/Groups
Girl Scouts Eastern Pennsylvania upholds the GSUSA fundraising and donations policy in the Blue Book of Basic Documents
Troops, groups, or service units are NOT permitted to actively solicit charitable donations specifically for their troop or service unit. The following is stated in the Blue Book:
“Adult members in their Girl Scout capacities may not solicit financial contributions for purposes other than Girl Scouting. Adults may engage in combined fundraising efforts authorized by the Girl Scout council and in which the local council is a beneficiary.”
What this means: If adult Girl Scout members get council approval to fundraise, all monies must go to Girl Scouts Eastern Pennsylvania not a troop/service unit/group.
Girl members may not engage in any direct solicitation for money except for Girl Scout Seniors and Ambassadors, who may solicit philanthropic donations to their councils of cash or in-kind goods for Girl Scout Gold Award projects, provided they have secured prior written permission from their council's chief executive officer, chief development officer, or their designee.
Exception: Troops and service units are permitted to accept unsolicited donations.
For information on working with a sponsor, consult your council, which can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Your council may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
Avoid Fundraising for Other Organizations
Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by wearing a uniform, a sash or vest, official pins, and so on. This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through Take Action projects. Girl Scouts as individuals are able to participate in whatever events they choose as long as they’re not wearing anything that officially identifies them as “Girl Scouts.”
Steer Clear of Political Fundraisers
When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate, directly or indirectly, in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner.
Be Respectful When Collaborating with Religious Organizations
Girl Scout groups must respect the opinions and practices of religious partners, but no girl should be required to take part in any religious observance or practice of the sponsoring group.
Avoid Selling or Endorsing Commercial Products
A commercial product is any product sold at a retail location. Since 1939, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
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