Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
Plan Int'l USA Inc |
135661832 | 7 | Yes | 32,677,708 | 0 | |
| (B)
Plan Int'l Australia |
000000000 | 7 | Yes | 35,059,421 | 0 | |
| (C)
Plan Belgium |
000000000 | 7 | Yes | 14,757,995 | 0 | |
| (D)
Plan Int'l Canada |
000000000 | 7 | Yes | 151,893,361 | 0 | |
| (E)
Plan Suomi Saatio |
000000000 | 7 | Yes | 16,826,026 | 0 | |
| (F)
Plan Int'l France |
000000000 | 7 | Yes | 11,525,181 | 0 | |
| (G)
Plan Int'l Dtschlnd EV |
000000000 | 7 | Yes | 199,595,631 | 0 | |
| (H)
Plan Japan |
000000000 | 7 | Yes | 23,687,620 | 0 | |
| (I)
Stichting Plan Ndrlnd |
000000000 | 7 | Yes | 39,799,336 | 0 | |
| (J)
Plan Norge |
000000000 | 7 | Yes | 43,069,263 | 0 | |
| (K)
Plan Int'l de Espana |
000000000 | 7 | Yes | 32,669,331 | 0 | |
| (L)
Plan Int'l Sverige |
000000000 | 7 | Yes | 37,353,635 | 0 | |
| (M)
Plan Int'l UK |
000000000 | 7 | Yes | 55,726,708 | 0 | |
| (N)
Plan Bornefonden (Denmark) |
000000000 | 7 | Yes | 35,260,249 | 0 | |
| (O)
Plan Ireland |
000000000 | 7 | Yes | 16,436,707 | 0 | |
| (P)
Plan Switzerland |
000000000 | 7 | Yes | 7,784,473 | 0 | |
| (Q)
Plan Hong Kong |
000000000 | 7 | Yes | 12,306,924 | 0 | |
|
Total 17
|
766,429,569 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 0 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Pt IV Sec A Ln 2 | The foreign organizations are charitable organizations in their respective countries and would not be considered Private Foundations were they organized in the United States because they would be considered publicly supported organizations under Internal Revenue Code Section 170(b)(1)(A)(vi). This explanation also is made in reference to Part IV, Section A Line 4c. |
| Pt IV Sec A Ln 4b | A budget for grant amounts to Plan International, Inc. (Plan) member National Organizations may be included in the budget proposal to the Members' Assembly each year and the Members' Assembly approves the overall budget for Plan. However, the decision on the overall annual budget amount to propose is made by the Plan Board and individual grants within this are proposed by Plan management. No one National Organization controls Plan. |
| Other Addl Info | PUBLIC CHARITY STATUS - ADDITIONAL INFORMATION |
| Other Addl Info | As noted in Part I, Plan is a Type I supporting organization. In addition, Plan also qualifies as an organization that normally receives a substantial part of its direct and indirect support from a governmental unit and from the general public as described in IRC section 170(b)(1)(A)(vi). As a result, Plan qualifies for the first Special Rule as noted on Schedule B, Schedule of Contributors. |
| Pt I Ln 12g | All of the organizations listed on line G are non-profit charitable fundraising organizations operating in their home countries. Funds obtained by these National Organizations are distributed by Plan International, Inc. to support children, families and communities through Plan International, Inc.'s field offices in more than 50 countries. Plan International USA, Inc. is the only affiliated entity incorporated and operating in the United States and is exempt from taxation under Internal Revenue Code Section 501(c)(3) and receives a substantial part of its support from the general public. |
| Software ID: | 21013422 |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Pt VI, Line 3 | Plan International, Inc (Plan) has a management services subsidiary, Plan Limited, established in the United Kingdom (UK). The directors of this subsidiary during the year ended June 30, 2022 were the CEO, Executive Director of Resources, General Counsel and Executive Director of Finance & IT, Director of IT Services of Plan International, Inc. Senior Management of Plan Limited report to the CEO of Plan International. Inc. The services provided by Plan Limited include programme and fundraising support services and management services for Plan International, Inc. and its member organizations. Programme support services include programme policy and technical expertise, impact evaluations and research, as well as systems which are integral to programme implementation. Fundraising activities include funding of new Plan National Organizations, business development of existing National Organizations and business and planning services designed to develop the fundraising capabilities of Plan. Support activities include governance, legal, finance, internal audit, human resources and back office information technology services. |
| Pt VI, Line 4 | In June 2022, PII amended its By-laws to allow for a permanent Youth Delegation to attend its Members' Assembly meetings. The rights and obligations that were conferred on the youth delegation include: |
| Pt VI, Line 4 | Include Youth Delegation in the one-third of members required to request a meeting; |
| Pt VI, Line 4 | Provide the Youth Delegation one vote; |
| Pt VI, Line 4 | Include the Youth Delegation in the majority (of members) required to approve any decision; |
| Pt VI, Line 4 | Permit the youth to complete its proxy form and specifies that no one on this delegation may be employees of PII or any National Organisation; Permit the Youth Delegation to send two delegates to any MA meeting; Provide the Youth Delegation with rights to attend meeting, and requiring its inclusion in any written consent that must be unanimous; Allow Youth Delegates to be appointed to the NGC, and exempt from the requirement that s/he has attended at least two MA meetings prior to appointment and Programme Committee; and Including it in the groups that must receive notice of MA meetings. |
| Pt VI, Line 5 | In April 2021 a fraud in the Mali Country Office ("CO") was reported to management, relating to suspected falsified partner liquidations of funds advanced by Plan International, Inc. ("PII"). An investigation into this incident was completed by PII's Counter Fraud Unit ("CFU")in May 2021, and a fraud loss (misappropriation of funds) was identified which did not meet the Internal Revenue Service's definition of a "significant diversion of assets" at that time. The partner organizations implementing PII funded projects benefitted from the diversion of funds. Funds were advanced to partner organizations by PII but significant sums were not spent on the projects and were falsely accounted for as a bonafide expenditure in reporting made to PII. |
| Pt VI, Line 5 | Following this initial investigation, the Mali CO made additional inquiries to determine whether this case was an isolated incident. This revealed that similar issues were occurring across other partners and therefore since August 2021, CFU has initiated further investigations into additional partners. This work was completed in October 2022. The total identified loss was $2.2m. As such PII considers that this constitutes a significant diversion of assets required to be disclosed as part of PII's From 990 for the fiscal year ended June 30, 2022. |
| Pt VI, Line 5 | As a result of this fraud PII has strengthened a number of controls in relation to partner management, both in Mali and in the wider organization. PII will also carry out a detailed "lessons learned" review to inform it's future strengthening of the control environment. |
| Pt VI, Line 5 | In January 2022 PII also received a report regarding fraud and corruption in Burkina Faso. An investigation concluded that there was a final loss of approximately $750,000. This loss related to amounts paid to Plan's partners in Burkina Faso with regard to activities which could not be evidenced as being delivered. Following this investigation, the Burkina Faso office is strenghtening its processes around partner management. A detailed lessons learned exercise is planned to capture the learnings from this incident. |
| Pt VI, Line 6 | The Members of Plan International, Inc are separate legal entities(National Organizations) established with objectives, purposes and constitutions which are substantially similar to those of Plan International, Inc. These National Organizations carry out fundraising, development education and advocacy and those in India and Colombia also carry out development programmes in their respective countries. National Organizations are admitted as Members of Plan International, Inc. in accordance with Plan International, Inc's By-laws. During the year ended June 30, 2022 there were 20 Member National Organizations. |
| Pt VI, Line 7a | The Board of Plan International, Inc, is elected by the Members' Assembly of Plan International, Inc. Elections are held either when the term of office of a Board Director expires or on the resignation of a Board Director. Each term of office is for a period of three years. |
| Pt VI, Line 7b | The Members Assembly has the responsibility for approving the strategy of Plan International, Inc., the annual budget and long term financial plans, the appointment of the auditors, the annual financial statements, changes to the governance documents and governance arrangement, establishing the goals for the Board and monitoring its performance and ratifying the appointment of the CEO. Each Member National Organization is entitled to a minimum of one vote. Entitlement to further votes is determined by the level of funds transferred to Plan International, Inc. or to Plan International, Inc. approved programmes in India and Colombia. |
| Pt VI, Line 11b | The Form 990 is reviewed by senior members of the Global Finance Department and by an independent certified public accountant appointed by the organization. General Counsel, also reviews the Form 990 prior to submission. |
| Pt VI, Line 12c | Plan lnternational, Inc. has required Directors, Officers and Key Employees to disclose potential conflicts of interest as they arise throughout the year ended June 30, 2022. The corporation revised its conflict of interest policy in March 2021 to meet the requirements of the New York Non-Profit Revitalisation Act and other developments in good practice. Officers, Directors, Key Employees, Members' Assembly delegatee, Regional Directors, other Senior Management of the Management Services company, Plan Limited, and the Director of Treasury Services were required to disclose relevant interests or confirm that none arose. Declarations will continue to be required as circumstances change, when individuals are newly appointed and also on an annual basis. |
| Pt VI, Line 15a | The compensation of the CEO is determined by a performance review by Board and by use of comparability data for similar roles in the sector. |
| Pt VI, Line 15b | There is a process for determining compensation of officers and key employees of Plan International, Inc. including a review and approval by designated persons using external comparability data from market sources, internal examination of pay positioning and pay equity and deliberation/discussion of the outcome with relevant internal persons and the relevant board chair as necessary. |
| Pt VI, Line 19 | The financial statements of Plan International, Inc. together with the governing documents and policies are available upon request. Additionally, Plan International, Inc. posts the Annual Review and Worldwide accounts as well as the main policies that govern Plan's work on it's website (http://plan-international.org) |
| Pt XI | Other changes in net assets or fund balances is due to the currency translation adjustment between opening and closing reserves of ($22,186,094). |
| Pt XII, Line 3b | The Uniform Guidance audit for the fiscal year ended June 30, 2022 has been submitted. |
| Other | FORM 990, PART III, LINE 4d, OTHER PROGRAM SERVICES |
| Other | Sexual and reproductive health rights($91,253,893). Sexuality education for youth and families; adolescent and gender-responsive sexual and reproductive health and HIV services; prevention of harmful practices including child early and forced marriage and FGM; suppport for girls and young women most at risk. |
| Other | Early Childhood Development ($105,907,664). Support for gender-sensitive parenting and nurturing care practices covering health, nutrition and hygiene, play and early learning, protection and positive discipline; maternal, neonatel and child health services; early learning and stimulation; community hygiene, sanitation and health campaigns. |
| Other | Skills and opportunities for youth employment and entrepreneurship ($72,861,558). Life, vocational and business skills training and community engagement; working with private sector to create employment opportunities and access to financing; promote better working conditions and regulations for youth. |
| Other | Girls, boys and youth as active drivers of change ($50,689,730). Capacity building for youth to be active citizens and to engage in collective action; government mechanisms for youth engagement; media and youth programmes; promoting youth participation in all our work. |
| Other | Sponsorship Communications ($22,352,517). The full cycle of field activities, including central and regional management and logistical costs related to Child Sponsorship. The cycle starts with planning and then introducing communities to PI, Inc. and to Child Sponsorship, enrolling children in the scheme, monitoring the development of children within their communities and fulfilling our promise to children, families and communities. This is done through an annual questionnaire and other visits to the sponsored children and their communities as well as the delivery of programmes. We also facilitate communications by letter or email between sponsored children and their sponsors. A sponsorship ends when the child reaches 18 or when the child leaves the scheme for another reason. Sponsorship costs also include phasing out from communities. |
| Other | Schedule C, Part IV, Supplemental Information-(Part II-B Line 1) |
| Other | Philippines:Senate Bill 2209, and House Bills 9943 and 7836 and Republic Act 11313/Safe Spaces Act. |
| Other | Timor Leste: Child Protection law (previous name of the draft law is Child Protection in Vulnerable Situation)and Convention of People with Disability |
| Other | Malawi: NGO Bill |
| Other | Zimbabwe: Marriages Act 5:15 and Education Amendment Act, 2020 |
| Other | Cameroon: Child Protection Code |
| Other | Togo: Law Against Sexual Violence in School |
| Other | Ecuador: Early Childhood Law |
| Other | El Salvador: National Law on Youth |
| Other | Guinea Bissau: Female Genital Mutilation (Law 14/2011) |
| Other | Somalia: Children's Act, FGM Policy |
| Other | Honduras: Sistema Integral de Garantia de Derechos de la Ninez y Adolescencia en Honduras |
| Other | Plan lobbying activities involve contacting members of a legislative body for the purpose of proposing, supporting or opposing legislation; or urging the public to contact members of a legislative body for the purpose of proposing, supporting or opposing legislation; or advocating the adoption or rejection of legislation. This could involve facilitating and coordinating lobbying activities and facilitating dialogue through focus groups and consultation with key stakeholder groups (it would not include public endorsement of politicians or politcal parties). |
| Form 990, Part III, Line 4d | See Schedule O XXX-XX-XXXX. 0. 0. |
| Software ID: | 21013422 |
| Software Version: |