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 | 28,711,395 | 0 | |
| (B)
Plan Int'l Australia |
000000000 | 7 | Yes | 31,212,403 | 0 | |
| (C)
Plan Belgique ABSI |
000000000 | 7 | Yes | 17,725,260 | 0 | |
| (D)
Plan Brasil |
000000000 | 7 | Yes | 0 | 0 | |
| (E)
Plan Int'l Canada |
000000000 | 7 | Yes | 131,677,208 | 0 | |
| (F)
Plan Suomi Saatio |
000000000 | 7 | Yes | 15,381,953 | 0 | |
| (G)
Plan Int'l France |
000000000 | 7 | Yes | 14,224,913 | 0 | |
| (H)
Plan Int'l Deutchland EV |
000000000 | 7 | Yes | 189,418,932 | 0 | |
| (I)
Plan Japan |
000000000 | 7 | Yes | 17,655,776 | 0 | |
| (J)
Stichting Plan Nederland |
000000000 | 7 | Yes | 37,425,808 | 0 | |
| (K)
Plan Norge |
000000000 | 7 | Yes | 39,092,126 | 0 | |
| (L)
Plan International Espana |
000000000 | 7 | Yes | 26,345,459 | 0 | |
| (M)
Fundacion Plan (Columbia) |
000000000 | 7 | Yes | 0 | 0 | |
| (N)
Plan International Sverige |
000000000 | 7 | Yes | 27,842,200 | 0 | |
| (O)
Plan International UK |
000000000 | 7 | Yes | 42,214,753 | 0 | |
| (P)
Plan Bornefonden (Denmark) |
000000000 | 7 | Yes | 40,854,015 | 0 | |
| (Q)
Plan Ireland Charitable Assist Ltd |
000000000 | 7 | Yes | 16,371,726 | 0 | |
| (R)
Plan Schweiz |
000000000 | 7 | Yes | 7,395,704 | 0 | |
| (S)
Plan Hong Kong |
000000000 | 7 | Yes | 13,586,352 | 0 | |
| (T)
Plan International-India Chapter |
000000000 | 7 | Yes | 0 | 0 | |
| (U)
Plan Korea |
000000000 | 7 | Yes | -211 | 0 | |
| (V)
Yayasan Plan Indonesia |
000000000 | 7 | Yes | 0 | 0 | |
|
Total 22
|
697,135,772 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| 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: | 23017509 |
| Software Version: |
| 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 current directors of this subsidiary are the General Counsel, the Head of Organization Development & Strategic Planning and the Director of strategic Finance. During the calendar year January 1, 2023 to December 31, 2023 the directors also included The CEO, the Deputy CEO and the Director of IT Services. Other highest paid employees included the Director of International Programmes Operations (see Part VII, Section A). The General Counsel and other 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 | The Members Assembly voted to admit two of Plan Internationals existing subsidiaries, Plan International Brasil (PIB) and Yayasan Plan International Indonesia (YPII)to the membership of Plan International. The implementation of this decision resulted in Plan International losing control of these entities. This loss of control did not result from a transaction with a related party but rather through the execution of contractual and governance changes as follows: (1) Plan International and its wholly owned subsidiary Plan Limited ceased to be members of PIB and (2) The Affiliation Agreement between Plan International and YPII,under which Plan International hitherto controlled YPII was terminated. Plan International did not receive any consideration from any party in relation to this loss of control. PIB and YPII are now considered supported organizations and have been reported on Schedule A, Line (i). PIB and YPII have also been added to the list of supported organizations in Plan Internationals governing documents. |
| Pt VI, Line 5 | In the relevant period, misappropriation of funds was discovered that amounted to a significant diversion of assets. A total of $447,496 was misappropriated from the organization in the relevant period from misconduct discovered in our Country Offices in Egypt, Niger and Mali. The majority of these misappropriated funds related to fraud and theft perpetrated against the organization by local partners (entities at country office level implementing activities for Plan in exchange for payment). These incidents were investigated and appropriate actions were taken by management. In response, tighter controls have been put in place, including increasing the level of partner supervision in the field and cross-liquidation reviews being conducted by both the program and finance staff in the Country. |
| 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, Indonesia, Brazil 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, Incs By-laws. During the year ended June 30, 2024 there were 22 Member National Organizations. |
| Pt VI, Line 7a | The Boards of Plan International, Inc, are 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 arrangements, 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, Indonesia, Brazil 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. The Company Secretary and General Counsel also review the Form 990 prior to submission and a copy of the form is provided to the Chair of the Finance and Audit Committee, and to the members of the International Board, prior to its 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, 2024. The corporations conflict-of interest policy meets the requirements of the New York Non-Profit Revitalisation Act and other developments in good practice and was last revised in March 2021. Officers, Directors, key employees, Members Assembly delegates, 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. Declarations are cross-checked to ensure accuracy. |
| Pt VI, Line 15a | The compensation of the CEO is determined by a performance review by Boards People and Culture Committee 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 Plans work on its 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 $6,083,002. |
| Pt XII, Line 3b | The Uniform Guidance audit for the fiscal year ended June 30, 2024 has been submitted. |
| Other | FORM 990, PART III, LINE 4d, OTHER PROGRAM SERVICES |
| Other | Sexual and Reproductive Rights ($87,418,000). We engage communities so they have the knowledge around their health and rights, including the prevention of harmful practices such as child, early and forced marriage, FGM, early pregnancy and support girls and young women most at risk. |
| Other | Early Childhood Development ($86,557,000). Support for best practice 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 Empowerment and Entrepreneurship ($66,212,000). 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 ($44,510,000). 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 ($19,314,000). 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 age 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:House Bill 10159. Pilipinas Foundation |
| Other | Liberia: Goods Sales Tax: Section 1000-1002 and a partner of the National Consortium on Sexual and Reproductive Health and Rights. |
| Other | Malawi: Domestication of the SADC Model law on GBV for the prevention of domestic violence. |
| Other | Togo: Ministerial decree formalizing the existence of the Childrens Advisor Councils. |
| Other | Lebanon: Lobbying for the adoption of the draft law submitted on criminalizing child marriage before 18 years of age. |
| Other | Guinea Bissau: Celebration of an event which was the International Day of Girls which was converged on the Peoples National Assembly on October 11, 2023. |
| Other | Somalia: Anti FGM policy has advanced to the ministerial level. |
| Other | Zambia: (i) Anti Gender Based Violence Act No. 1 of 2011 (ii) Policy Brief: Protecting Childrens rights in the Digital Environment (iii) Memoranda: Consideration of the Management (Amendment Bill N.A.B. No 13 of 2023). |
| 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 OTHER PROGRAM SERVICES LISTED ABOVE. XXX-XX-XXXX. 0. 0. |
| Software ID: | 23017509 |
| Software Version: |