Discontinuance of Concessions Money-Earning Activity
July 11, 2024
After much thought and consideration, GSCTX has decided to end the concessions money-earning activity to focus our resources on activities with less risk and a broader reach. Troops with an approved MY24 concessions application on file for a trip that is taking place in MY25 will be allowed to continue with concessions through July 31, 2025. While we realize this represents a change to the approximate 75 Girl Scouts who participate in concessions, we are proud of the work put forth by these Girl Scouts and look forward to helping them achieve their goals through the Product Programs and other money-earning activities.
Why is Girl Scouts of Central Texas discontinuing the concessions money-earning activity?
Given the inherent risk associated with concession money-earning activities, the significant staff and volunteer time it takes to properly execute the activity, and the desire to provide equity among our members, Girl Scouts of Central Texas (GSCTX) has made the difficult decision to discontinue this activity. The biggest risk of this activity is the individual tracking of funds earned. The tracking of hours worked by caregivers and girls and then attributing those funds “earned” to individual youths’ trip and activity balances is explicitly prohibited by the IRS under its private inurement doctrine. Despite continual efforts to educate troops and volunteers, this has been a point of confusion among troops.
Why can’t we just create clearer rules for the program?
GSCTX has spent a significant amount of time over the years developing rules to ensure the concessions money-earning activity is as fair and equitable as possible. Unfortunately, new problems and circumstances arise each year that require the addition of new rules and increased monitoring. We do not feel that additional rules, monitoring, and resources will address the risks and challenges with this activity.
When will the concessions activity end?
Troops with an approved MY24 concessions application on file for a trip that is taking place in MY25 will be allowed to continue with concessions through July 31, 2025. At that time, concessions will end. GSCTX will contact those troops to ensure an updated application is submitted for MY25. No new troops may submit an application for existing concession sites, nor will new sites be considered.
How many Girl Scouts currently participate in concessions money-earning activities?
Concession money-earning activities are currently utilized by 17 troops comprised of approximately 73 youth. This represents 1.3 percent of our over 1,300 troops and only 0.6 percent of our over 12,000 youth members. As we look to align council resources to activities that provide the greatest impact, we must look at the time and resources each program consumes in comparison to the number of Girl Scouts it serves.
Can troops continue to work concessions by contracting directly with major concession vendors and not through GSCTX?
No, concessions contracts with major vendors may only be signed by GSCTX staff authorized by the board of directors. Troops that sign contracts with major vendors and/or work these types of concession stands without approval must forfeit the funds to GSCTX.
Are concession stands at high schools and other local venues allowed?
Yes. While concession stands with vendors at venues that host major events, university games, major/minor sports leagues games, etc. are unallowable, concession stands at high school venues and other such local venues that do not involve the use of the GSCTX EIN for contracting purposes do not hold the same level of risk and are therefore allowable.
How can Girl Scout troops continue to fund their Girl Scout experience?
Troops can continue to flex their financial muscles in two distinct ways: The Girl Scout Cookie and Fall Product Programs organized by GSCTX. All youth members are eligible to participate in these two product program activities each year with volunteer supervision. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—youth do.
Other non-concessions group money-earning activities are organized by the troop (not GSCTX) and are planned and carried out by Girl Scouts (in partnership with volunteers) to earn money for the group.
Need more information? Please contact us.
