Troop Finances

With your guidance, your Girl Scouts will learn money skills that will serve them throughout their lives. Your Girl Scout troop will plan and finance its own activities, and you’ll coach your Girl Scouts 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 as a whole and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.

Establishing a Troop Account toggle arrow

Once a troop has registered and has $100, and/or at least before the Cookie Sale, it is required that the troop volunteers establish a troop bank account. All money received from parents and Girl Scout cookie troop proceeds should be deposited in the troop account as soon as possible and should never be held in a personal checking account. For security reasons, we do not recommend keeping cash in a house or vehicle unless it is appropriately secured. It is critical that all authorized signers are in communication with the other signers before spending funds to prevent overdrafts on the account. There may be timing issues with the online balance since there can be delays in posting transactions to the account in the banking system. Cash and ATM withdrawals should only be made if absolutely necessary - i.e., cookie booth change, tips, or hotel services.

When the troop treasury exceeds $100 it is deposited in a council approved financial institution in an account entitled "Girl Scouts of Manitou Council Troop (or Group) #____." Authority to withdraw and deposit funds and to obtain online reports is granted to Girl Scouts of Manitou Council and to the adult troop leaders. Should the troop not reregister as members for the following Girl Scout membership year, or the troop leaders no longer remain affiliated with the troop at any time, the Girl Scouts of Manitou Council may close the account or restrict access to the funds by the troop's former troop leaders.
GSMC Policy

The following banks have been approved by the Girl Scouts of Manitou Council with branches conveniently located throughout the council jurisdiction:

Bank First
Marine Credit Union
Port Washington State Bank
State Bank of Chilton
Westbury Bank

Contact Lexa Johnson at lexa@gsmanitou.org or 920-565-4575 x319 to have a letter drafted for you to open an account at the bank of your choice. When the letter is sent, you will also receive the procedures for the specific bank selected.

Money-Earning Basics for Troops toggle arrow

Troops flex their financial muscles in two distinct ways:

The Girl Scout Cookie Program other Girl Scout product sales (authorized product sales such as calendars, magazines, or nuts and candy) organized by your council. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie Program and one other council-authorized product program. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—Girl Scouts do.

Group money-earning activities organized by the troop (not by the council) that are planned and carried out by Girl Scouts (in partnership with volunteers) and that earn money for the group.

Girl Scouts of Manitou Council abides by the policies and standards of Girl Scouts of the USA and complies with applicable IRS requirements.

Money raised or earned in the name of Girl Scouting in the council jurisdiction is the property of the Girl Scouts of Manitou Council and not the property of individuals, service units, communities, associations, or Girl Scouts of the USA. Funds from troop/group money earning projects will be reflected in the troop treasury and is not the property of individuals. Decisions on the use and spending of troop/group funds in the treasury will be made through the troop/group system of government. GSMC Policy

Troops/groups may have money earning activities provided that the troop has or intends to participate in the annual cookie sale, the money earning activity does not conflict with the annual cookie sale, or require the girls or adults to solicit money or go door-to-door. GSMC Policy

Troops/groups may accept unsolicited donations not to exceed a total of $20.00 from all sources per registered Girl Scout member (including registered adults) per membership year. GSMC Policy

Group money earning activities need to be suited to the ages and abilities of the girls and consistent with the goals and principles of the Girl Scout program. Some examples include making items and selling them; washing cars; putting on meals or dances for families; providing a gift-wrapping service; recycling beverage cans; working at special events in the community. Product demonstration parties, raffles, drawings, games of chance, the direct solicitation of cash, and the sale or endorsement of commercial products are examples of inappropriate money earning activities. GSUSA Guideline

Group money earning activities may not be held during the council-sponsored cookie sale ordering and delivery times (dates will vary). Contact the Girl Scout Center for guidance.

Girl Scouts may not raise money for other organizations.

With the prior approval of Girl Scouts of Manitou Council, adult members in their Girl Scout capacity may solicit financial contributions for the purpose of Girl Scouting in which the Girl Scouts of Manitou Council is the beneficiary. All money received is administered by and for the benefit of the Girl Scouts of Manitou Council. GSMC Policy

All donations solicited, requested, or received from corporate or foundation volunteer/matching programs, including United Ways/United Funds or Community Chests are administered by and for the Girl Scouts of Manitou Council and cannot be accepted by an individual, Girl Scout troop or group. GSMC Policy

Group money earning activities must be approved by the Girl Scouts of Manitou Council. Please use this Council Approval Application-Group Money Earning Activities to submit your activity for approval.

Participation Guidance toggle arrow

Girl Scout participation in both council-sponsored product program activities and group money-earning projects is based on the following:

Voluntary participation.
Permission of each member’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 member.
Arrangements for safeguarding the money.

Additional Money-Earning Guidelines toggle arrow

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 Girl Scouts through product program 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 programs as their primary money-earning activity; any group money earning shouldn’t compete with the Girl Scout Cookie Program or other council product programs.
Written approval from the council is needed 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 that 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 of Basic Documents policy forbids Girl Scouts from directly soliciting cash. Girl Scouts 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 program donation programs. An exception is to allow Seniors and Ambassadors to solicit funds for their Gold Award projects.
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 participants and be consistent with the principles of the Girl Scout Leadership Experience.
Money earned is for Girl Scout activities and is not to be retained by individuals. Girl Scouts can, however, be awarded incentives and/or may earn credits from their Girl Scout product programs. Funds acquired through group money-earning projects must be reported and accounted for by the group according to council procedures.

Girl Scouts of Manitou Council takes misuse of troops funds seriously. Volunteers who misuse or misappropriate funds will be released from all Girl Scout positions. Manitou Council may file criminal and/or civil charges.
Purchases made for use by Girl Scouts are exempt from taxation under the Wisconsin Sales and Use Tax Law pursuant to sec. 77.54(9a), Wisconsin Statutes. A tax-exempt card will be provided annually to troops.
All money collected, or earned, in the name of Girl Scouts must be deposited in the established bank account and thereafter used to provide the Girl Scout Experience to all girls in the troop.
All signers are responsible for safeguarding and maintaining sufficient funds to cover payments drawn on the troop account. As with any bank account, signers are legally responsible for all account transactions.
Security of troop funds is necessary to safeguard troop assets. The bank account should be reconciled regularly, preferably monthly.
Keep all financial receipts for one year as they may be needed for any troop fund discrepencies.
If wanting to use a cash transaction, please notify Manitou Council's Troop Systems Monitor, Lexa Johnson, at lexa@gsmanitou.org before the transaction. Be sure to have a receipt for follow up with the transaction that took place.
Troop financial records should be shared with and made available to girls and parents/guardians throughout the year to maintain transparency. Every year each troop shall file an Annual Troop Summary. This report is a summary of the troop's financial activity throughout the year and is available on the Volunteer Toolkit in the Finance tab. GSMC Policy
Funds and equipment of a disbanded troop/group are the property of the Girl Scouts of Manitou Council. Troops planning to disband may choose to give the bulk of the troop funds and equipment to another troop before disbanding. Only Girl Scouts of Manitou Council may close a troop account with a financial institution. GSMC Policy

Sample Money-Earning Activities toggle arrow

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 Girl Scouts are planning; for instance, if they’re earning money for travel, they could tie the meal to their destination

Services

Service-a-thon (people sponsor a Girl Scout doing service and funds go to support a trip or other activity)
Babysitting for a special event
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 programs are designed to unleash Girl Scouts’ entrepreneurial potential. From there, your troop may decide to earn additional funds on its own.

Help Your Troop Reach Its Financial Goals toggle arrow

As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for your troop:

Set goals for money-earning activities. What does the group hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves?
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).
Determine how much the group needs to earn. Subtract expenses from available income to determine how much money your group needs to earn.
Make a plan. The group can brainstorm and make decisions about its financial plans. Will cookie and other product programs—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 them 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.
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 your troop created.

Remember: It’s great for Girl Scouts to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help them 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 them to spend a lot of money!

Financial Management and Product Program Abilities by Grade Level toggle arrow

Girl Scouts build their financial and sales savvy as they grow in Girl Scouting. Each person learns a little differently, but below are some examples of opportunities for Girl Scouts’ progression at each grade level.

Girl Scout Daisies

The group volunteer handles money, keeps financial records, and does all group budgeting.
Parents/caregivers may decide they will contribute to the cost of activities.
Daisies can participate in Girl Scout Cookie Program activities and other council-sponsored product programs.
Daisies are always paired with a volunteer when selling anything. They do the asking and deliver the product, but volunteers handle the money and keep girls safe.
Daisies 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.
Brownies discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).
Brownies set goals for and participate in council-sponsored product programs.
Brownies 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.
Juniors set goals for and participate in council-sponsored product programs.
Juniors decide on group dues, if any. Dues are collected by them and recorded by a group treasurer selected by the troop.
Juniors budget for the short-term needs of the group based on their plans and income from the group dues.
Juniors budget for more long-term activities, such as overnight trips, group camping, and special events.
Juniors budget for Take Action projects including the Girl Scout Bronze Award if they are pursuing it.

Girl Scout Cadettes, Seniors, and Ambassadors

Cadettes, Seniors, and Ambassadors estimate costs based on plans.
They determine the amount of group dues, if any, and the scope of money-earning projects.
They set goals for and participate in council-sponsored product programs.
They carry out budgeting, planning, and group money-earning programs.
They budget for extended travel, Take Action projects, and leadership projects, including the Girl Scout Silver or Gold Award if they’re pursuing theirs.
They may be involved in seeking donations for Take Action projects, with council approval.
They keep their own financial records and give reports to parents and group volunteers

Working with Sponsors and Other Organizations toggle arrow

Local sponsors help bring Girl Scout experiences to life! Community partners—like businesses, organizations, and individuals—can support your troop in creative, meaningful, and inclusive ways. Make the most of these connections! Keep in mind that sponsors may be able to offer meeting spaces, volunteer time, activity materials, in-kind donations, and/or equipment.

Don’t forget to celebrate your sponsors for their support! Encourage your Girl Scouts to say thank you with cards or invitations to meetings or ceremonies, or by teaming up on a Take Action project.

Just be sure to check with your council before reaching out to sponsors. The council can guide you with regard to policies, existing partnerships, and best practices.

Here are a few tips for partnering with other organizations:

Don’t fundraise in uniform. Girl Scouts can’t raise money for other organizations while wearing anything that identifies them as Girl Scouts (like uniforms or pins). However, they can support causes through Take Action projects or community service.

Keep it nonpolitical. Girl Scouts should not participate in political campaigns or events in any official capacity. That means no rallies, petitions, or political fundraising while representing Girl Scouts.

Respect religious practices. Girl Scout groups should be respectful when working with religious organizations, but no one should be required to participate in religious observances.

Avoid endorsing commercial products. Girl Scouts and volunteers shouldn’t promote or sell retail products. This policy has been in place since 1939!

Disbanding Troops and Unused Troop Funds toggle arrow

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 another troop, to pay for Girl Scout activities for girls in financial need through the Girl Scout council, or for girl activities in support of another organization.

Closing the Troop Account toggle arrow

Only Girl Scouts of Manitou Council may close a troop account with a financial institution.

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