TY 2021 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202320129349303782 - Rendered 2024-05-04 TIN: 13-5661832

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

Plan International USA Inc

Employer identification number

13-5661832

Return Reference	Explanation
Other	** PLAN INTERNATIONAL USA,INC. PURPOSE STATEMENT **
Other	Plan International USA is a girls' rights organization that focuses on international development and humanitarian assistance. Powered by our supporters, we partner with adolescent girls, children and young women to overcome oppression and gender inequality. We provide the resources that are unique to their needs and the needs of their communities, ensuring they achieve their full potential with dignity, opportunity and safety.
Pt VI, Line 11b	The draft of Form 990 is provided electronically to each member of the Plan International USA Board of Directors in advance of filing along with a summary of key points and a "reply by" date for any feedback. This comment period allows the full Board to review the Form 990 and contact management with any follow-up points they may have from their review. After applying any changes to the Form 990 that are derived from the Board comment period, the most updated version of the Form 990 and the aforementioned summary of the key points are provided to the Plan International USA Audit Committee for their review and electronic vote in accordance with the organization's by-laws. Once the Form 990 has been approved by the Audit Committee, it is filed with the IRS electronically and posted to the Organization's website for public disclosure.
Pt VI, Line 12c	On an annual basis, the officers, directors and all employees receive a copy of Plan International USA's Conflict of Interest policy and review the disclosure questionnaire. Each of them signs that questionnaire where they must disclose any actual or potential conflicts of interest. All questionnaires with any actual or potential conflicts are then reviewed by the Director of Ethics and Compliance and either General Counsel, Chief of People and Culture, the Audit Committee or the Executive Committee depending on the position of the person whose questionnaire has a disclosure. Appropriate action is taken as needed. During the year if potential conflicts arise, they must be disclosed promptly and in writing to the appropriate person (as noted above).
Pt VI, Line 12c	If there are any potential conflicts of interest relating
Pt VI, Line 12c	to a particular vote that the Board is taking, the
Pt VI, Line 12c	Board member(s) must declare the potential conflict and
Pt VI, Line 12c	abstain from voting. This is then recorded in the minutes of the Board meeting.
Pt VI, Line 15a	Annually, the Executive Committee of the Board (EXCO) leads the CEO performance review process. The CEO is asked to complete a self-assessment of their performance against their set objectives. The Vice-Chair of the Board (with input from the Board Chair, Chief of People & Culture, Deputy Counsel and Corporate Secretary) compiles an evaluation survey to garner 360 degree feedback. This survey is completed by each Board and Executive team member as well as selected staff who work closely with the CEO. Input is also obtained from a small number of members of the Plan International, Inc. (PII) global community recommended by the CEO. The Vice-Chair then reviews the collective feedback, conducts follow-up conversations and provides the summary to the EXCO. Based on that feedback, the EXCO reviews the performance review with the Board. The discussion with the CEO is conducted by the Chair and Vice-Chair.
Pt VI, Line 15a	Based on how the CEO performs against their objectives, comparisons to external market factors for CEO's in similar locations and of similar sized organizations, availability of funds based on the budget and overall organizational performance, an increase (if applicable based on the aforementioned factors) is recommended by the EXCO and brought to the Board for approval; typically around the time of the September Board meeting. This year it was delayed until the December Board meeting, as a new CEO joined Plan in April 2022.
Pt VI, Line 15a	The Chief of People & Culture retains the performance review summary and documentation with respect to the process, deliberations, external data, and the decisions made regarding CEO compensation. The process includes a regular review of the benchmarks with periodic consultation with a compensation specialist to ensure that the CEO salary and those of other positions in the organization are within the market range of comparable positions at similar organizations in similar markets.
Pt VI, Line 15b	For current staff, including officers and key employees, but with the exception of the CEO (as described in reference above to Pt VI, line 15a), the annual performance reviews are conducted in the summer/fall following each fiscal year end. At that time, managers determine compensation increases for staff based on merit and the availability of funds based on the budget and corresponding organizational performance.
Pt VI, Line 15b	As needed, positions at Plan International USA are market priced with an outside consultant to determine if the pay ranges for each job are in line with those in other like positions in similar geographic locations. When changes to the job descriptions are made, People and Culture staff have a process for determining the grade level and salary. For instances where the compensation for the position is in question, People and Culture consults with an external compensation specialist.
Pt VI, Line 15b	Documentation is kept regarding each employee's salary. Officers and key employees are reviewed by the CEO and any salary changes for officers and key employees are approved by the CEO.
Pt VI, Line 19	Plan International USA's audited financial statements are made available publicly on our website at: www.planusa.org and also on other websites such as Guidestar. In addition, financial information as well as governing documents and our Conflict of Interest Policy are available upon request.
Pt XI	Other Changes in Net Assets (Part XI, Line 9)
Pt XI	Revenue from non-operating lease $ 106,742
Pt XI	Change in value of split-interest agreements $(22,792)
Pt XI	Difference in tax treatment of leases $ 88,721
Pt XI	Change in value of perpetual trusts $(96,716)
Pt XI	-----------
Pt XI	Other Changes in Net Assets(non-operating) $ 75,955
Other	PLAN INTERNATIONAL USA, INC.
Other	PROGRAM SERVICE ACCOMPLISHMENTS
Other	Plan International USA is a girls' rights organization that focuses on international development and humanitarian assistance. Powered by our supporters, we partner with adolescent girls, children and young women to overcome oppression and gender inequality. We provide the resources that are unique to their needs and the needs of their communities, ensuring they achieve their full potential with dignity, opportunity and safety.
Other	We are part of the Plan International, Inc. family, which operates in more than 75 countries in Africa, the Americas, Asia, Europe and the Middle East. In fiscal year 2022 (FY22), more than 26 million girls benefited from our work in more than 61,000 communities. For 85+ years, we have been committed to building the capacity of communities to develop their own solutions and be part of projects from their inception, implementation and evaluation.
Other	A. PROGRAM AND TECHNICAL SUPPORT
Other	Program and technical support funding of $40,923,973 (for the fiscal year ending June 30, 2022) represents funds received by Plan from individual donors, corporations, foundations, bi-lateral and multi-lateral entities, $6,313,058 of which was used on programmatic activities conducted directly by Plan, and $34,610,915 of which 97% of which was transferred to PII and combined with the funding received from the 20 member offices around the world. The combined funds are then used to support programs that benefitted more than 50 million children in over 75 countries. Plans programs are focused on the following five core areas: education, health, disaster and conflict, protection, and youth and economic empowerment. Plans work is intersectional and each of these core areas have overlapping elements with a goal of holistic achievements. An emphasis on gender is central to all Plan programming.
Other	PROGRAM APPROACH
Other	GirlEngage is a program approach created by Plan. This approach allows girls to become drivers of the change they want and need in their lives. It is a strategy focused on adolescent girls that positions them to drive our programs from designing projects, to leading activities, to measuring success. This approach works with girls to identify the societal and systemic factors that support their development or hold them back, and ensures that these considerations are also incorporated in program design and implementation. Plan understands that girls don't live their lives according to program areas; their education may depend on their health, their family or the culture in which they live. Girls know the changes they need in their lives, and Plan is listening and working with them to make those changes happen.
Other	Plan strives to incorporate the GirlEngage approach into all of our work. We aim to be girl-centered, girl-driven and girl-led.
Other	1. EDUCATION
Other	Plan's goal: Children and young people will realize their right to inclusive and quality education.
Other	Plan offers holistic solutions that help the most vulnerable children access quality educational opportunities, from the earliest years through secondary school.
Other	We work directly with communities to increase access to early childhood education, ensuring that all children get a head start on their education and are ready for success in school. We support ministries of education and communities to ensure that all students have access to school, including those in complex environments. We support ministries to design appropriate teaching and learning materials to ensure all children, regardless of language ability or ethnicity, learn foundational literacy.
Other	At primary school, Plan helps families and caregivers effectively support their children's learning at home to improve early grade reading outcomes and with teachers and school administrators on quality pedagogy with a focus on reading.
Other	Finally, Plan is working with all children, but especially girls, to successfully navigate the transition from primary to secondary school. Plan collaborates across sectors to ensure adolescent girls thrive in school by preventing early marriage, increasing school safety, improving teacher quality and providing additional learning support, both in home and at school.
Other	In FY22, Plan International's expenditures in education totaled approximately $4,397,088 with $3,703,186 transferred to PII for our overseas programs.
Other	2. HEALTH
Other	Plan International's goal: Engaging young people, their peers, families, households and communities so that they have the health knowledge, skills and capacity to thrive. This includes helping adolescents and young people to realize their right to sexual and reproductive health information and services, including HIV prevention, care and treatment.
Other	Plan approaches health programming with a commitment to advance gender equitable and socially inclusive health outcomes across the life cycle, addressing the different needs of girls, boys, women, men and gender diverse individuals throughout their life cycle. Through our community-based and gender-transformative approach, Plan works with marginalized communities to ensure that they have access to needed health services, and to equip them with the information, skills and self-efficacy to manage their health. Plan also works with communities, civil society and governments to strengthen health systems and create enabling environments in which everyone can thrive.
Other	Our integrated approach to health intersects with work to promote early child development and early education, while providing support for parents and caregivers. We work with our partners to help mothers, children and young people access quality primary health care and social services. We also support quality, age-appropriate sexuality and reproductive health education and services for adolescents and young people.
Other	We challenge the beliefs, attitudes and practices that maintain inequality between genders and work to fundamentally transform norms, structures and systems that sustain and perpetuate gender inequality.
Other	We also advocate for more effective policies and actions that respect and protect the rights of children, adolescents and young people who are living with HIV. These include the right to be protected from HIV and, for those affected, to receive care and support. This work includes building the capacity of household members caring for children orphaned by HIV/AIDS.
Other	In FY22, Plan International's expenditures for health totaled approximately $7,160,333, of which $5,952,959 was transferred to PII.
Other	3. DISASTER & CONFLICT
Other	Plan's goal: Children and young people grow up in resilient communities and realize their right to safety and dignity before, during and after disasters and conflicts.
Other	In times of disaster, children are particularly vulnerable. Separation from families and friends causes uncertainty, anxiety and shock, with a significant impact on children's emotional well-being. These impacts are exacerbated by interruption or cessation of education. Among children, girls are especially at-risk during emergencies, facing threats to physical safety, increased risk of violence and exploitation, permanent removal from schooling, as well as early and forced marriage, and deprivation of basic health and hygiene needs. Recognizing the challenges and risks that girls confront during disasters, Plan implements response work that addresses their unique vulnerabilities and specific needs.
Other	Our initial disaster response work focuses on children's urgent needs. We prioritize child protection and education to help re-establish a sense of security and normalcy. In FY22, we continued to respond to increasing complex emergencies; those involving natural or environmental phenomena exacerbated by human intervention (often conflict).
Other	Across the globe, Plan also works extensively with forcibly displaced populations, including refugees and internally displaced persons. In FY22, Plan implemented emergency response programming to assist children, families and communities impacted and displaced by conflict in Mozambique, northern Ethiopia and in Gambella, Ethiopia. Plan also implemented food security programming with predominantly indigenous populations in rural Alta Verapaz, Guatemala, and disaster preparedness and risk reduction with communities in central coastal Vietnam.
Other	Our goal is to support children and young people, their communities and their societies to develop resilience, enabling them to better absorb external shocks and continue forward with their personal and community development. Toward that end, we also seek to address the social inequities and governance challenges that marginalize segments of the population and prevent them from developing resilience.
Other	Plan International's expenditures on disasters in FY22 totaled approximately $10,459,249, of which $8,376,039 was transferred to PII.
Other	4. PROTECTION
Other	Plan International's goal: Ensuring children's safety and well-being so they can grow to their full potential.
Other	Plan works to ensure that all children are protected from abuse, neglect, exploitation and violence, and that children who do experience violence have access to child-friendly services. Plan recognizes that protection needs and challenges may vary according to a child's gender, age and maturity, and appropriately tailors programming to address such differences. We provide services designed to prevent and respond to abuse, neglect and exploitation of children.
Other	Plan has expanded its services to include caring for child and adolescent survivors of sexual and gender-based violence in the Northern Ethiopian crisis. We work alongside families and communities to strengthen protective practices and influence harmful social norms that drive violence against children. In addition, we raise public awareness of, and respect for, the right of all children to protection, and we help young people access the skills and knowledge that will enable them to protect themselves.
Other	In FY22, Plan is implementing child protection in emergencies programming in Ethiopia and Ecuador, as well as a counter-trafficking project in Burkina Faso. Plan is also a leader in the Alliance for Child Protection in Humanitarian Action, a global network of child protection practitioners, which sets the standards and establishes best practice for child protection programming globally.
Other	Expenditures from Plan in this area totaled approximately $6,791,456 for FY22, $5,205,931 of which was transferred to PII.
Other	5. YOUTH AND ECONOMIC EMPOWERMENT
Other	Plan International's goal: Adolescents and young people will live in environments which engage and value their participation, and provide opportunities to support leadership, skills and work pathways of their choosing.
Other	Plan International's youth and economic empowerment programming partners with very young adolescents (10-14), adolescents (15-19) and young people (20-24) towards the realization of two core rights: the right to decent work and the right to participate. Programming for decent work is built on supporting the successful transition of young people from education or training to the world of work, ensuring that that they have the knowledge and skills to identify job opportunities, obtain a job of their choosing that affords them fair and decent working conditions, and the ability to maintain employment to build financial resiliency. This includes programmatic focuses on skills delivery, formal and informal workforce programming, strengthening systems for inclusion, accessibility and the realization of labor rights.
Other	Programming for the right to participate is done in partnership with young people and focuses on supporting adolescents in accessing opportunities to strengthen and use their power, voice, participation and leadership to create the change of their choosing at the individual, community, national and global levels. This includes programmatic focuses on positive youth development, youth governance and youth-led advocacy both domestically and globally.
Other	Plan expended approximately $12,115,847 on youth and economic empowerment in FY22, $10,167,958 of which was transferred to PII.
Other	B. BUILDING RELATIONSHIPS
Other	As part of our mission, we promote learning and understanding between people of different countries and cultures. Our child sponsorship program (through which a sponsor in the U.S. is linked with a child in one of Plan International's program areas) encourages children and sponsors to exchange letters, cards and photographs as a way to better understand each other's cultures. Through our website and sponsor communications, we frequently urge sponsors to send email communications and letters to their sponsored children. These cross-cultural exchanges provide the foundation for the sponsor/child relationship.
Other	Plan also provides various communications to sponsors throughout the year. Sponsors are introduced to their children through initial materials in their sponsorship welcome kit. This introduction provides information on the child and his or her family. This background information is accompanied by an area overview that provides information relevant to activities, programs and projects in the sponsored child's program area and country. We provide updates on this material regularly and this is accompanied by new photographs of the sponsored child and their family members.
Other	Building relationships is a reciprocal process, and we frequently encourage two-way communications. We contact all new sponsors to welcome them to Plan and encourage them to write to their sponsored children. To support sponsors in writing to their sponsored children regularly, we provide turn-around stationery several times throughout the year. In addition, we remind sponsors of their child's upcoming birthdays and encourage them to send birthday greetings.
Other	During FY22, there were more than 91,900 instances of communications between sponsors, sponsored children and families, and the child's local Plan office. These communications are processed through a centralized communications and mail area in Plan International's Rhode Island office.
Other	The cost of $1,212,460 associated with cross-cultural exchanges is known as building relationships.
Other	C. DEVELOPMENT EDUCATION, PUBLIC ENGAGEMENT AND ADVOCACY
Other	Plan International's development education, public engagement and advocacy efforts are focused on contributing to the global PII goal of enabling 100 million girls to learn, lead, decide and thrive specifically seeking to positively impact 10 million girls around the world and in the U.S. by supporting their efforts to become effective champions of change and help address dynamics in their communities that keep girls from advancing. We aim to achieve these objectives in part by communicating with our supporters and partners to raise awareness around gender norms and inequalities that prevent girls from achieving their true potential; advocating for increased voice and representation of girls and young people, creating the space for those opinions, ideas and experiences to be shared; ensuring that girls feel safe, confident, supported and respected; and celebrating impactful moments and champions of girls equality.
Other	PUBLIC ENGAGEMENT & ADVOCACY
Other	In FY22, Plan engaged its constituents in several grassroots campaigns to build stronger young people and general public advocate networks in the U.S., in support of girls' rights and gender equality. Working together with our girl and youth activists to identify critical issues of importance, our International Day of the Girl celebration in October focused on online gender-based violence, urging the Biden administration to fulfill a campaign promise and convene a National Task Force on Online Harassment and Abuse. As girlsX and women's rights continue to be curtailed in the U.S., particularly when it comes to sexual and reproductive health, we also encouraged our advocates to contact their elected officials and protect the right to safe abortion through the Womens Health Protection Act. In addition, we continue to advocate for the Girls Platform for Action, which highlights six key areas that girls around the world have prioritized as fundamental to their rights and for establishing equality and accountability.
Other	Plan continues to foster policy change in two main focus areas: global gender equality and increasing the effectiveness of U.S. foreign assistance. As co-chair of the Big Ideas for Women and Girls Coalition and the Modernizing Foreign Assistance Network, Plan is playing a leadership role in civil society coalitions advocating for change on these issues. For example, in FY22, Plan led efforts to create the first-ever White House Gender Policy Council and to elevate USAID to the National Security Council. Plan also led efforts to reform USAID through policy papers and dialogues with agency leadership and innovators.
Other	Plan continues to work through a number of membership groups that span the international development sector, including the Society for International Development, U.S. Global Leadership Coalition and InterAction. Through a series of policy events and private meetings, Plan has brought the voices and perspectives of young female advocates and other experts to decision-makers and influencers on Capitol Hill, at the National Security Council, the White House Gender Policy Council, the State Department, USAID and the wider development community.
Other	YOUTH ENGAGEMENT
Other	Plan International's domestic youth engagement programming includes a number of initiatives designed to engage young people in the U.S. in both the governance of the organization and as advocates for issues affecting young people, particularly girls, around the world. The Youth Advisory Board (YAB) is a group of high school and college-age individuals who partner with organizational decision-makers to reinforce our mission of working both for and with girls and young people. Roles and responsibilities include contributing to strategic priorities, budgeting and program design, while also serving as advocates who bring youth perspectives and ideas into influential spaces where decisions are being made. In addition, Plan runs an annual summer leadership and advocacy program called the Youth Leadership Academy (YLA). The YLA aims to build the capacity of high school-age young people in leadership, advocacy and civic engagement, while increasing knowledge about the world's most pressing gender equality and development issues.
Other	In FY22, we worked closely with the YAB to deliver virtual programming and influencing opportunities in light of the ongoing pandemic. In July 2021, we executed a second virtual YLA, which was designed and delivered entirely by young people. We continued to offer small grant seed funding to YLA members to launch their community projects and YAB members provide targeted mentorship throughout the course of the year-long program. In August, for International Youth Day, we partnered with Purposeful, the Ford Foundation and USAID to showcase innovative philanthropic funds that directly support girl-led initiatives and organizations through a thought leadership event. In the spring of 2022, multiple young people from Plan International's youth network participated in consultations with the U.S. government to bring youth voices and lived experiences to U.S. policies and strategies to advance gender equality and combat gender-based violence and technology that fuels harassment and abuse.
Other	CORPORATE & FOUNDATION PARTNERSHIPS
Other	Plan International's strategic partnerships with corporations and foundations are an important element of our efforts to increase awareness about challenges in the developing world, especially around gender inequality. By linking Plan International's mission with household companies and brands, our reach increases exponentially.
Other	In June 2022, Plan partnered with Paramount through Nickelodeon for a pro-social awareness campaign called Juntos Por Un Mundo Mejor (Together For a Better World). The campaign was developed to promote the values of diversity and inclusion through Nickelodeon properties, such as SpongeBob, Loud House, The Casa Grandes and more. The campaign ran on-air and digitally in 28 countries. It reached more than 23 million individuals and generated a media value of over $600,000.
Other	Another way we work with corporations and foundations is through International Day of the Girl, a global day of action commemorated by the United Nations. In October 2021, Plan continued its movement to celebrate girls and young women and help the world recognize their power and potential. As part of International Day of the Girl, we partnered with companies and foundations in the U.S. to host Takeovers, events where employees volunteer their time to create a meaningful experience for a young person to take over their role for the day. We leverage our network of young female advocates in the U.S. and match them with companies based on opportunities, skills and interest. These young advocates offer their unique expertise, points of view and perspectives for an enriching experience for all. In the fiscal year ended June 30, 2022, we raised nearly $50,000 through corporate and foundation partner activities tied to International Day of the Girl.
Other	In the fiscal year ended June 30, 2022, total Public Engagement and Advocacy expenses were $2,038,297. During FY22, Plan initiated hundreds of thousands mailed or emailed communications to educate our donors and partners, and also participated in dozens of presentations, activities and forums.

Return Reference

Explanation

Other

**** PLAN INTERNATIONAL USA,INC. PURPOSE STATEMENT ****

Other

Plan International USA is a girls' rights organization that focuses on international development and humanitarian assistance. Powered by our supporters, we partner with adolescent girls, children and young women to overcome oppression and gender inequality. We provide the resources that are unique to their needs and the needs of their communities, ensuring they achieve their full potential with dignity, opportunity and safety.

Pt VI, Line 11b

The draft of Form 990 is provided electronically to each member of the Plan International USA Board of Directors in advance of filing along with a summary of key points and a "reply by" date for any feedback. This comment period allows the full Board to review the Form 990 and contact management with any follow-up points they may have from their review. After applying any changes to the Form 990 that are derived from the Board comment period, the most updated version of the Form 990 and the aforementioned summary of the key points are provided to the Plan International USA Audit Committee for their review and electronic vote in accordance with the organization's by-laws. Once the Form 990 has been approved by the Audit Committee, it is filed with the IRS electronically and posted to the Organization's website for public disclosure.

Pt VI, Line 12c

On an annual basis, the officers, directors and all employees receive a copy of Plan International USA's Conflict of Interest policy and review the disclosure questionnaire. Each of them signs that questionnaire where they must disclose any actual or potential conflicts of interest. All questionnaires with any actual or potential conflicts are then reviewed by the Director of Ethics and Compliance and either General Counsel, Chief of People and Culture, the Audit Committee or the Executive Committee depending on the position of the person whose questionnaire has a disclosure. Appropriate action is taken as needed. During the year if potential conflicts arise, they must be disclosed promptly and in writing to the appropriate person (as noted above).

Pt VI, Line 12c

If there are any potential conflicts of interest relating

Pt VI, Line 12c

to a particular vote that the Board is taking, the

Pt VI, Line 12c

Board member(s) must declare the potential conflict and

Pt VI, Line 12c

abstain from voting. This is then recorded in the minutes of the Board meeting.

Pt VI, Line 15a

Annually, the Executive Committee of the Board (EXCO) leads the CEO performance review process. The CEO is asked to complete a self-assessment of their performance against their set objectives. The Vice-Chair of the Board (with input from the Board Chair, Chief of People & Culture, Deputy Counsel and Corporate Secretary) compiles an evaluation survey to garner 360 degree feedback. This survey is completed by each Board and Executive team member as well as selected staff who work closely with the CEO. Input is also obtained from a small number of members of the Plan International, Inc. (PII) global community recommended by the CEO. The Vice-Chair then reviews the collective feedback, conducts follow-up conversations and provides the summary to the EXCO. Based on that feedback, the EXCO reviews the performance review with the Board. The discussion with the CEO is conducted by the Chair and Vice-Chair.

Pt VI, Line 15a

Based on how the CEO performs against their objectives, comparisons to external market factors for CEO's in similar locations and of similar sized organizations, availability of funds based on the budget and overall organizational performance, an increase (if applicable based on the aforementioned factors) is recommended by the EXCO and brought to the Board for approval; typically around the time of the September Board meeting. This year it was delayed until the December Board meeting, as a new CEO joined Plan in April 2022.

Pt VI, Line 15a

The Chief of People & Culture retains the performance review summary and documentation with respect to the process, deliberations, external data, and the decisions made regarding CEO compensation. The process includes a regular review of the benchmarks with periodic consultation with a compensation specialist to ensure that the CEO salary and those of other positions in the organization are within the market range of comparable positions at similar organizations in similar markets.

Pt VI, Line 15b

For current staff, including officers and key employees, but with the exception of the CEO (as described in reference above to Pt VI, line 15a), the annual performance reviews are conducted in the summer/fall following each fiscal year end. At that time, managers determine compensation increases for staff based on merit and the availability of funds based on the budget and corresponding organizational performance.

Pt VI, Line 15b

As needed, positions at Plan International USA are market priced with an outside consultant to determine if the pay ranges for each job are in line with those in other like positions in similar geographic locations. When changes to the job descriptions are made, People and Culture staff have a process for determining the grade level and salary. For instances where the compensation for the position is in question, People and Culture consults with an external compensation specialist.

Pt VI, Line 15b

Documentation is kept regarding each employee's salary. Officers and key employees are reviewed by the CEO and any salary changes for officers and key employees are approved by the CEO.

Pt VI, Line 19

Plan International USA's audited financial statements are made available publicly on our website at: www.planusa.org and also on other websites such as Guidestar. In addition, financial information as well as governing documents and our Conflict of Interest Policy are available upon request.

Pt XI

Other Changes in Net Assets (Part XI, Line 9)

Pt XI

Revenue from non-operating lease $ 106,742

Pt XI

Change in value of split-interest agreements $(22,792)

Pt XI

Difference in tax treatment of leases $ 88,721

Pt XI

Change in value of perpetual trusts $(96,716)

Pt XI

-----------

Pt XI

Other Changes in Net Assets(non-operating) $ 75,955

Other

PLAN INTERNATIONAL USA, INC.

Other

PROGRAM SERVICE ACCOMPLISHMENTS

Other

We are part of the Plan International, Inc. family, which operates in more than 75 countries in Africa, the Americas, Asia, Europe and the Middle East. In fiscal year 2022 (FY22), more than 26 million girls benefited from our work in more than 61,000 communities. For 85+ years, we have been committed to building the capacity of communities to develop their own solutions and be part of projects from their inception, implementation and evaluation.

Other

A. PROGRAM AND TECHNICAL SUPPORT

Other

Program and technical support funding of $40,923,973 (for the fiscal year ending June 30, 2022) represents funds received by Plan from individual donors, corporations, foundations, bi-lateral and multi-lateral entities, $6,313,058 of which was used on programmatic activities conducted directly by Plan, and $34,610,915 of which 97% of which was transferred to PII and combined with the funding received from the 20 member offices around the world. The combined funds are then used to support programs that benefitted more than 50 million children in over 75 countries. Plans programs are focused on the following five core areas: education, health, disaster and conflict, protection, and youth and economic empowerment. Plans work is intersectional and each of these core areas have overlapping elements with a goal of holistic achievements. An emphasis on gender is central to all Plan programming.

Other

PROGRAM APPROACH

Other

GirlEngage is a program approach created by Plan. This approach allows girls to become drivers of the change they want and need in their lives. It is a strategy focused on adolescent girls that positions them to drive our programs from designing projects, to leading activities, to measuring success. This approach works with girls to identify the societal and systemic factors that support their development or hold them back, and ensures that these considerations are also incorporated in program design and implementation. Plan understands that girls don't live their lives according to program areas; their education may depend on their health, their family or the culture in which they live. Girls know the changes they need in their lives, and Plan is listening and working with them to make those changes happen.

Other

Plan strives to incorporate the GirlEngage approach into all of our work. We aim to be girl-centered, girl-driven and girl-led.

Other

1. EDUCATION

Other

Plan's goal: Children and young people will realize their right to inclusive and quality education.

Other

Plan offers holistic solutions that help the most vulnerable children access quality educational opportunities, from the earliest years through secondary school.

Other

We work directly with communities to increase access to early childhood education, ensuring that all children get a head start on their education and are ready for success in school. We support ministries of education and communities to ensure that all students have access to school, including those in complex environments. We support ministries to design appropriate teaching and learning materials to ensure all children, regardless of language ability or ethnicity, learn foundational literacy.

Other

At primary school, Plan helps families and caregivers effectively support their children's learning at home to improve early grade reading outcomes and with teachers and school administrators on quality pedagogy with a focus on reading.

Other

Finally, Plan is working with all children, but especially girls, to successfully navigate the transition from primary to secondary school. Plan collaborates across sectors to ensure adolescent girls thrive in school by preventing early marriage, increasing school safety, improving teacher quality and providing additional learning support, both in home and at school.

Other

In FY22, Plan International's expenditures in education totaled approximately $4,397,088 with $3,703,186 transferred to PII for our overseas programs.

Other

2. HEALTH

Other

Plan International's goal: Engaging young people, their peers, families, households and communities so that they have the health knowledge, skills and capacity to thrive. This includes helping adolescents and young people to realize their right to sexual and reproductive health information and services, including HIV prevention, care and treatment.

Other

Plan approaches health programming with a commitment to advance gender equitable and socially inclusive health outcomes across the life cycle, addressing the different needs of girls, boys, women, men and gender diverse individuals throughout their life cycle. Through our community-based and gender-transformative approach, Plan works with marginalized communities to ensure that they have access to needed health services, and to equip them with the information, skills and self-efficacy to manage their health. Plan also works with communities, civil society and governments to strengthen health systems and create enabling environments in which everyone can thrive.

Other

Our integrated approach to health intersects with work to promote early child development and early education, while providing support for parents and caregivers. We work with our partners to help mothers, children and young people access quality primary health care and social services. We also support quality, age-appropriate sexuality and reproductive health education and services for adolescents and young people.

Other

We challenge the beliefs, attitudes and practices that maintain inequality between genders and work to fundamentally transform norms, structures and systems that sustain and perpetuate gender inequality.

Other

We also advocate for more effective policies and actions that respect and protect the rights of children, adolescents and young people who are living with HIV. These include the right to be protected from HIV and, for those affected, to receive care and support. This work includes building the capacity of household members caring for children orphaned by HIV/AIDS.

Other

In FY22, Plan International's expenditures for health totaled approximately $7,160,333, of which $5,952,959 was transferred to PII.

Other

3. DISASTER & CONFLICT

Other

Plan's goal: Children and young people grow up in resilient communities and realize their right to safety and dignity before, during and after disasters and conflicts.

Other

In times of disaster, children are particularly vulnerable. Separation from families and friends causes uncertainty, anxiety and shock, with a significant impact on children's emotional well-being. These impacts are exacerbated by interruption or cessation of education. Among children, girls are especially at-risk during emergencies, facing threats to physical safety, increased risk of violence and exploitation, permanent removal from schooling, as well as early and forced marriage, and deprivation of basic health and hygiene needs. Recognizing the challenges and risks that girls confront during disasters, Plan implements response work that addresses their unique vulnerabilities and specific needs.

Other

Our initial disaster response work focuses on children's urgent needs. We prioritize child protection and education to help re-establish a sense of security and normalcy. In FY22, we continued to respond to increasing complex emergencies; those involving natural or environmental phenomena exacerbated by human intervention (often conflict).

Other

Across the globe, Plan also works extensively with forcibly displaced populations, including refugees and internally displaced persons. In FY22, Plan implemented emergency response programming to assist children, families and communities impacted and displaced by conflict in Mozambique, northern Ethiopia and in Gambella, Ethiopia. Plan also implemented food security programming with predominantly indigenous populations in rural Alta Verapaz, Guatemala, and disaster preparedness and risk reduction with communities in central coastal Vietnam.

Other

Our goal is to support children and young people, their communities and their societies to develop resilience, enabling them to better absorb external shocks and continue forward with their personal and community development. Toward that end, we also seek to address the social inequities and governance challenges that marginalize segments of the population and prevent them from developing resilience.

Other

Plan International's expenditures on disasters in FY22 totaled approximately $10,459,249, of which $8,376,039 was transferred to PII.

Other

4. PROTECTION

Other

Plan International's goal: Ensuring children's safety and well-being so they can grow to their full potential.

Other

Plan works to ensure that all children are protected from abuse, neglect, exploitation and violence, and that children who do experience violence have access to child-friendly services. Plan recognizes that protection needs and challenges may vary according to a child's gender, age and maturity, and appropriately tailors programming to address such differences. We provide services designed to prevent and respond to abuse, neglect and exploitation of children.

Other

Plan has expanded its services to include caring for child and adolescent survivors of sexual and gender-based violence in the Northern Ethiopian crisis. We work alongside families and communities to strengthen protective practices and influence harmful social norms that drive violence against children. In addition, we raise public awareness of, and respect for, the right of all children to protection, and we help young people access the skills and knowledge that will enable them to protect themselves.

Other

In FY22, Plan is implementing child protection in emergencies programming in Ethiopia and Ecuador, as well as a counter-trafficking project in Burkina Faso. Plan is also a leader in the Alliance for Child Protection in Humanitarian Action, a global network of child protection practitioners, which sets the standards and establishes best practice for child protection programming globally.

Other

Expenditures from Plan in this area totaled approximately $6,791,456 for FY22, $5,205,931 of which was transferred to PII.

Other

5. YOUTH AND ECONOMIC EMPOWERMENT

Other

Plan International's goal: Adolescents and young people will live in environments which engage and value their participation, and provide opportunities to support leadership, skills and work pathways of their choosing.

Other

Plan International's youth and economic empowerment programming partners with very young adolescents (10-14), adolescents (15-19) and young people (20-24) towards the realization of two core rights: the right to decent work and the right to participate. Programming for decent work is built on supporting the successful transition of young people from education or training to the world of work, ensuring that that they have the knowledge and skills to identify job opportunities, obtain a job of their choosing that affords them fair and decent working conditions, and the ability to maintain employment to build financial resiliency. This includes programmatic focuses on skills delivery, formal and informal workforce programming, strengthening systems for inclusion, accessibility and the realization of labor rights.

Other

Programming for the right to participate is done in partnership with young people and focuses on supporting adolescents in accessing opportunities to strengthen and use their power, voice, participation and leadership to create the change of their choosing at the individual, community, national and global levels. This includes programmatic focuses on positive youth development, youth governance and youth-led advocacy both domestically and globally.

Other

Plan expended approximately $12,115,847 on youth and economic empowerment in FY22, $10,167,958 of which was transferred to PII.

Other

B. BUILDING RELATIONSHIPS

Other

As part of our mission, we promote learning and understanding between people of different countries and cultures. Our child sponsorship program (through which a sponsor in the U.S. is linked with a child in one of Plan International's program areas) encourages children and sponsors to exchange letters, cards and photographs as a way to better understand each other's cultures. Through our website and sponsor communications, we frequently urge sponsors to send email communications and letters to their sponsored children. These cross-cultural exchanges provide the foundation for the sponsor/child relationship.

Other

Plan also provides various communications to sponsors throughout the year. Sponsors are introduced to their children through initial materials in their sponsorship welcome kit. This introduction provides information on the child and his or her family. This background information is accompanied by an area overview that provides information relevant to activities, programs and projects in the sponsored child's program area and country. We provide updates on this material regularly and this is accompanied by new photographs of the sponsored child and their family members.

Other

Building relationships is a reciprocal process, and we frequently encourage two-way communications. We contact all new sponsors to welcome them to Plan and encourage them to write to their sponsored children. To support sponsors in writing to their sponsored children regularly, we provide turn-around stationery several times throughout the year. In addition, we remind sponsors of their child's upcoming birthdays and encourage them to send birthday greetings.

Other

During FY22, there were more than 91,900 instances of communications between sponsors, sponsored children and families, and the child's local Plan office. These communications are processed through a centralized communications and mail area in Plan International's Rhode Island office.

Other

The cost of $1,212,460 associated with cross-cultural exchanges is known as building relationships.

Other

C. DEVELOPMENT EDUCATION, PUBLIC ENGAGEMENT AND ADVOCACY

Other

Plan International's development education, public engagement and advocacy efforts are focused on contributing to the global PII goal of enabling 100 million girls to learn, lead, decide and thrive specifically seeking to positively impact 10 million girls around the world and in the U.S. by supporting their efforts to become effective champions of change and help address dynamics in their communities that keep girls from advancing. We aim to achieve these objectives in part by communicating with our supporters and partners to raise awareness around gender norms and inequalities that prevent girls from achieving their true potential; advocating for increased voice and representation of girls and young people, creating the space for those opinions, ideas and experiences to be shared; ensuring that girls feel safe, confident, supported and respected; and celebrating impactful moments and champions of girls equality.

Other

PUBLIC ENGAGEMENT & ADVOCACY

Other

In FY22, Plan engaged its constituents in several grassroots campaigns to build stronger young people and general public advocate networks in the U.S., in support of girls' rights and gender equality. Working together with our girl and youth activists to identify critical issues of importance, our International Day of the Girl celebration in October focused on online gender-based violence, urging the Biden administration to fulfill a campaign promise and convene a National Task Force on Online Harassment and Abuse. As girlsX and women's rights continue to be curtailed in the U.S., particularly when it comes to sexual and reproductive health, we also encouraged our advocates to contact their elected officials and protect the right to safe abortion through the Womens Health Protection Act. In addition, we continue to advocate for the Girls Platform for Action, which highlights six key areas that girls around the world have prioritized as fundamental to their rights and for establishing equality and accountability.

Other

Plan continues to foster policy change in two main focus areas: global gender equality and increasing the effectiveness of U.S. foreign assistance. As co-chair of the Big Ideas for Women and Girls Coalition and the Modernizing Foreign Assistance Network, Plan is playing a leadership role in civil society coalitions advocating for change on these issues. For example, in FY22, Plan led efforts to create the first-ever White House Gender Policy Council and to elevate USAID to the National Security Council. Plan also led efforts to reform USAID through policy papers and dialogues with agency leadership and innovators.

Other

Plan continues to work through a number of membership groups that span the international development sector, including the Society for International Development, U.S. Global Leadership Coalition and InterAction. Through a series of policy events and private meetings, Plan has brought the voices and perspectives of young female advocates and other experts to decision-makers and influencers on Capitol Hill, at the National Security Council, the White House Gender Policy Council, the State Department, USAID and the wider development community.

Other

YOUTH ENGAGEMENT

Other

Plan International's domestic youth engagement programming includes a number of initiatives designed to engage young people in the U.S. in both the governance of the organization and as advocates for issues affecting young people, particularly girls, around the world. The Youth Advisory Board (YAB) is a group of high school and college-age individuals who partner with organizational decision-makers to reinforce our mission of working both for and with girls and young people. Roles and responsibilities include contributing to strategic priorities, budgeting and program design, while also serving as advocates who bring youth perspectives and ideas into influential spaces where decisions are being made. In addition, Plan runs an annual summer leadership and advocacy program called the Youth Leadership Academy (YLA). The YLA aims to build the capacity of high school-age young people in leadership, advocacy and civic engagement, while increasing knowledge about the world's most pressing gender equality and development issues.

Other

In FY22, we worked closely with the YAB to deliver virtual programming and influencing opportunities in light of the ongoing pandemic. In July 2021, we executed a second virtual YLA, which was designed and delivered entirely by young people. We continued to offer small grant seed funding to YLA members to launch their community projects and YAB members provide targeted mentorship throughout the course of the year-long program. In August, for International Youth Day, we partnered with Purposeful, the Ford Foundation and USAID to showcase innovative philanthropic funds that directly support girl-led initiatives and organizations through a thought leadership event. In the spring of 2022, multiple young people from Plan International's youth network participated in consultations with the U.S. government to bring youth voices and lived experiences to U.S. policies and strategies to advance gender equality and combat gender-based violence and technology that fuels harassment and abuse.

Other

CORPORATE & FOUNDATION PARTNERSHIPS

Other

Plan International's strategic partnerships with corporations and foundations are an important element of our efforts to increase awareness about challenges in the developing world, especially around gender inequality. By linking Plan International's mission with household companies and brands, our reach increases exponentially.

Other

In June 2022, Plan partnered with Paramount through Nickelodeon for a pro-social awareness campaign called Juntos Por Un Mundo Mejor (Together For a Better World). The campaign was developed to promote the values of diversity and inclusion through Nickelodeon properties, such as SpongeBob, Loud House, The Casa Grandes and more. The campaign ran on-air and digitally in 28 countries. It reached more than 23 million individuals and generated a media value of over $600,000.

Other

Another way we work with corporations and foundations is through International Day of the Girl, a global day of action commemorated by the United Nations. In October 2021, Plan continued its movement to celebrate girls and young women and help the world recognize their power and potential. As part of International Day of the Girl, we partnered with companies and foundations in the U.S. to host Takeovers, events where employees volunteer their time to create a meaningful experience for a young person to take over their role for the day. We leverage our network of young female advocates in the U.S. and match them with companies based on opportunities, skills and interest. These young advocates offer their unique expertise, points of view and perspectives for an enriching experience for all. In the fiscal year ended June 30, 2022, we raised nearly $50,000 through corporate and foundation partner activities tied to International Day of the Girl.

Other

In the fiscal year ended June 30, 2022, total Public Engagement and Advocacy expenses were $2,038,297. During FY22, Plan initiated hundreds of thousands mailed or emailed communications to educate our donors and partners, and also participated in dozens of presentations, activities and forums.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

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