Several years ago
I wrote this post on cookie proceeds and alternative fundraisers. Given the recently approved increases in registration fees and the inflation that has hit just about everything, I thought I'd take another look at the topic.
Most people realize that major funding for Girl Scouts comes from cookies; they just don't know how the pie is split (or put another way, how the cookie crumbles).
GSUSA
At the top of the Girl Scout pyramid is GSUSA, our national organization that sets policies and develops the program. GSUSA's share of the cookie comes from bakers paying it to use the term "Girl Scouts" and to use images of Girl Scout uniforms, badges etc. I have no idea whether that amount is a flat yearly fee or if the bakers have some sort of per-box arrangement, but that amount is accounted for in the amount of money the baker charges the councils, not in the amount the councils charge the troop.
GSUSA also gets the girls' registration fees and a percent of what troops spend on Girl Scout merchandise including uniforms and badges. Since many troops get the money to pay these costs via the cookie sale, it can be said that GSUSA benefits from the cookie sale even if no "cookie check" is written to them.
These indirect money flows make it hard to say what GSUSA gets from the cookie sale, but if the cookie sale disappeared tomorrow, I'm sure GSUSA would feel its lack.
Councils
Make no mistake, the largest recipient of cookie proceeds are the councils, which are local non-profits which recruit and train leaders, own and run Girl Scout properties including camps and provide programming. On average, according to the figures below, about half of the price of cookies goes into council coffers.
There seem to be two universal truths on Girl Scout leader Facebook groups: 1) Councils get too big a share of cookie proceeds and 2) Councils should not sell our camps, they should improve them. Unfortunately, we can't have it both ways. If we want councils to hold property and make it available for use at a reasonable price, we have to pay for it some way. Cookies have been most councils' most reliable funding source.
Bakers/Program fees
Of course we all realize that we have to pay the baker for the cookies. We also have to pay shipping, the costs of the digital cookie platform and the costs of accepting credit cards.
Troops and Girls
The girls (and their parents and leaders) sell cookies and for their effort, they get a portion of the price of the cookies. They use these proceeds to pay fees imposed by councils or GSUSA or to buy merchandise sold by them. Troops also use proceeds to fund Girl Scout activities. It is not uncommon for established troops to run almost completely on cookie money. The girls themselves are awarded prized based on sales levels.
How Do Councils Divide the Money?
Each council sets it own price for cookies based on how much they pay the baker (each council negotiates its own contract), how much money they need and what they think the market will bear. Each council also decides how that money is allocated.
I googled " 'how the cookie crumbles' girl scout" and reviewed responses until I was tired of it. I make no representations that these councils are random or representative. They were easy to find. Clicking the name of the council will take you to this information.
Cookies here are $6.00 per box. $1.30 pays for the cookies, the credit card fees and other cookie program related expenses. $1.32 goes to troop proceeds and girl awards. The rest ($3.38) goes to the council.
Cookies are $6.00 this year. 18% on average ($1.08 per box) goes to the troops (like most councils, the more cookies a troop sells, the more they get per box). 37% is the cost of cookies and girl incentives. The council gets $2.70 per box.
Cookies are only $5.00. 50% goes to council. Troops get 20% ($1.00). The baker gets 26% ($1.30). 1% goes to miscellaneous fees and 3% provides the girl incentives.
These girls sell for $6.00 per box and troop proceeds and girl awards take $1.68. The cost of the cookies and cookie program fees is $1.50. The rest goes to council, which uses $1.02 for camps and the rest for other council expenses.
Of the $6.00 charged for cookies, troops get up to $1.20 and service units get $0.07. The rest pays the bakery and goes to council.
Girls sell for $6.00 per box. $1.14 goes to troops and girl awards. 27% ($1.62) pays for the cookies and other costs of the cookie program. The rest goes to council, with 12% paying for camps.
Troops get $0.75 to $1.00 per box out of the $6.00 apparently charged. Girl rewards are $0.25. The cost of the cookies and program materials is $1.96. The rest goes to council.
22% of the proceeds go to troops and girls. 24% goes to the baker and the costs of the cookie program. 54% goes to Council. I did not see the price of cookies.
I couldn't find the price of the cookies, but 29% goes to the cookie program and vendor costs. 19% is troop proceeds and rewards and the rest goes to council, broken down as 19% to camp programming and properties and 33% to membership, volunteer development and program support.
Other Councils
While I did not conduct a painstaking search and while I may have missed something, I looked at the websites for Girl Scouts Louisiana East (my council), Louisiana Pines to the Gulf, Girl Scouts River Valleys, and Girl Scouts Greater Mississippi and was unable to find how they allocate cookie proceeds. I also checked the websites for councils featured in my original post to see if I could find their updated information. Again, while I might have missed something, if those councils are not listed above, they either did not have the information on their website or it was difficult to find.
Check out my previous post to see not only if the breakdown had changed, but also to look at my analysis of alternatives to selling cookies.
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