Troop Finances
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Troop Finances

How do girls become financially empowered women? Through the Girl Scout Leadership Experience (GSLE), that’s how! Your Girl Scout troop should 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. 

With your guidance, girls will learn key money skills that will serve them throughout their lives.

Troop/Group Bank Accounts

Helping girls decide what they want to do, and coaching them as they earn and manage money to pursue their goals, is an integral part of the Girl Scout Leadership Experience (GSLE). With your guidance, your Girl Scout group will plan and finance its own activities while the girls learn valuable financial skills that serve them throughout their lives.

Girl Scout groups are funded by a share of money earned through council-sponsored product sale activities (such as Girl Scout cookie activities), group money-earning activities (council-approved), and any dues your group may charge. This chapter gives you the ins and outs of establishing a group account and helping girls manage their group’s finances and understand how to collaborate with sponsors and causes.

Because Girl Scout troops earn and spend money, every troop/group needs to have a bank account. If you are taking over an existing group, you may inherit an existing checking account, but if you are starting a new group, you’ll want to work with your service unit treasure or council treasurer liaison to open a new account as soon as possible. All troops/groups must have an open bank account before they can be approved to participate in any money earning or product programs.

Keep in mind the following when working with troop funds:

  • All money in the troop or group’s account belongs to the girls, and should be treated as such.
  • Receipts and records are required for all use of group funds. They must be kept for at least two years plus the current year and may be requested at any time by GSOSW.
  • Commingling of personal funds with group funds is never allowed.
  • Avoid withdrawing cash from the group account. Debit cards are the preferred method of payment for groups and troops because of the ease of record keeping. Checks may also be used by the troop if needed. If it is absolutely necessary to carry group cash, receipts must be turned in and kept with the group records showing the amount of cash withdrawn from the account, and how it was spent. Excess cash must then be deposited into the group account when the event is over.

Please review the Group Finance section of the GSOSW Council Volunteer Policies and Procedures for additional requirements and processes for opening bank accounts under the bank account section.

Troop Disbanding and Unused Troop Funds

Decisions on spending and/or donating the remaining funds of a disbanding or merging troop must always be girl-led. The group may decide to spend any portion of the remaining funds on a final trip, troop activity, a Girl Scout Program such as camp, or make a donation to another troop, established charity, or nonprofit of their choice. Remaining funds can be submitted to GSOSW and will be held for one year. See GSOSW Council Volunteer Policies and Procedures for more information.

If the troop does not spend all funds, the girls may elect to send a portion of the remaining funds to troops the girls will be joining. No amount of remaining funds may be given directly to girls, parents, or guardians. This includes any form of cash, check, or cash equivalents such as gift cards.

All transactions and any use of troop funds must be finished while girls and volunteers have current memberships, prior to disbanding. At the time of disbanding, follow the disband procedure in GSOSW Council Volunteer Policies and Procedures.

Money-Earning Basics for Troops

Troops flex their financial muscles in two distinct ways: 

  • The Girl Scout Cookie Program and other sales of Girl Scout–authorized products (such as calendars, magazines, or nuts and candy), organized by your council. All girl members are eligible to participate in two council-sponsored product sale activities each year with volunteer supervision: the cookie program and one other council-authorized product sale. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—girls do. 
  • Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group. 

Participation Guidance
Girls’ participation in both council-sponsored product sale activities and group money-earning projects is based upon the following:

  • Voluntary participation
  • Written permission of each girl’s parent or guardian
  • An understanding of (and ability to explain clearly to others) why the money is needed
  • An understanding that money earning should not exceed what the group needs to support its program activities
  • Observance of local ordinances related to involvement of children in money-earning activities as well as health and safety laws
  • Vigilance in protecting the personal safety of each girl 
  • Arrangements for safeguarding the money

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. 

  • All rewards earned by girls through the product sale activities must support Girl Scout program experiences (such as camp, travel, and program events, but not scholarships or financial credits toward outside organizations).
  • Rewards are based on sales ranges set by councils and may not be based on a dollar-per-dollar calculation.
  • Troops are encouraged to participate in council product sales as their primary money-earning activity; any group money earning shouldn’t compete with the Girl Scout Cookie Program or other council product sales.
  • Obtain written approval from your council before a group money-earning event; most councils ask that you submit a request for approval. 
  • Girl Scouts discourages the use of games of chance. Any activity which could be considered a game of chance (raffles, contests, bingo) must be approved by the local Girl Scout council and be conducted in compliance with all local and state laws. 
  • Girl Scouts’ Blue Book policy forbids girls from the direct solicitation of cash. Girls can collect partial payment toward the purchase of a package of Girl Scout Cookies and other Girl Scout–authorized products through participation in council-approved product sale donation programs.
  • Girl Scouts forbids product demonstration parties where the use of the Girl Scout trademark increases revenue for another business, such as in-home product parties. Any business using the Girl Scout trademark or other Girl Scout intellectual property must seek authorization from GSUSA.
  • Group money-earning activities need to be suited to the ages and abilities of the girls and consistent with the principles of the GSLE.
  • Money earned is for Girl Scout activities and is not to be retained by individuals. Girls can, however, be awarded incentives and/or may earn credits from their Girl Scout product sales. Funds acquired through group money-earning projects must be reported and accounted for by the group according to council procedures. 

Sample Money-Earning Activities
Collections/Drives

  • Cell phones for refurbishment
  • Used ink cartridges turned in for money
  • Christmas tree recycling

Food/Meal Events

  • Lunch box auction (prepared lunch or meal auctioned off)
  • Themed meals, like a high tea or a build-your-own-taco bar, related to activities girls are planning (For instance, if girls are earning money for travel, they could tie the meal to their destination.) 

Service(s)

  • Service-a-thon (people sponsor a girl doing service and funds go to support a trip or other activity)
  • Babysitting for holiday (New Year’s Eve) or council events
  • Raking leaves, weeding, cutting grass, shoveling snow, walking pets
  • Cooking class or other specialty class

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. 

Help Your Troop Reach its Financial Goals

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:

  1. Set goals for money-earning activities. What do girls hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves?

  2. Create a budget. Use a budget worksheet that includes both expenses (the cost of supplies, admission to events, travel, and so on) and available income (the group’s account balance, projected cookie proceeds, and so on).

  3. Determine how much the group needs to earn. Subtract expenses from available income to determine how much money your group needs to earn.

  4. Make a plan. The group can brainstorm and make decisions about its financial plans. Will cookie and other product sales—if approached proactively and energetically—earn enough money to meet the group’s goals? If not, which group money-earning activities might offset the difference? Will more than one group money-earning activity be necessary to achieve the group’s financial goals? In this planning stage, engage the girls through the Girl Scout processes (girl-led, learning by doing, and cooperative learning) and consider the value of any potential activity. Have them weigh feasibility, implementation, and safety factors. 

  5. Write it out. Once the group has decided on its financial plan, describe it in writing. If the plan involves a group money-earning activity, fill out an application for approval from your council and submit it along with the budget worksheet the girls created. 

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!

Financial Management and Product Program Abilities by Grade Level

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.
Working with Sponsors and Other Organizations

Sponsors help Girl Scout councils ensure that all girls in the community have an opportunity to participate in Girl Scouting. 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. The sponsor’s contribution can then be recognized by arranging for the girls to send thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.

For information on working with a sponsor, consult your council; it can give you guidance on the availability of sponsors, recruiting responsibility, 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.

When collaborating with any other organization, keep these additional guidelines in mind:

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.

Refer to GSOSW Council Volunteer Policies and Procedures under Group Sponsorship.

What is the difference between Money-Earning and Adult Fundraising?

“Money-earning” refers to budgeted activities that are planned and carried out by girls in partnership with adults to earn money for the troop/group treasury. Money-earning activities have program value for girls with earning being the operative word. The girls provide products or services in exchange for payment. Adult fundraising refers to a relationship between a Girl Scout volunteer and a donor; one in which the donor lends support t o the troop/group in the form of money or products/services to benefit the troop/group’s budgeted activity, and receives a tax deduction, as allowable by law. Fundraising is the responsibility of adult members. Girls are not allowed to solicit funds.

Refer to GSOSW Council Volunteer Policies and Procedures under the Group Money-Earning section.

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