Plan International Inc.

“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, 2023 were the CEO, Deputy CEO, & General Counsel and Director of IT Services of Plan International, Inc. The Deputy CEO 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.”

“Following a report of fraudulent activity from a departing employee, Plan's Counter Fraud Unit (CFU)conducted a forensic investigation into payments made by the Country Office to 11 local partners. The Investigation findings were:”

“(1) Transactions amounting to $484,878 were found to be subject to fraud with a further $165,199 found to be at risk for fraud through inadequate or missing documentation. Plan considers the total loss to be $650,077. (2)The investigation found a number of internal control weaknesses related to partner monitoring and procurement that enabled the fraud to go undetected. (3) A comprehensive remediation plan has been developed and is being implemented and closely monitored by regional management. This and the status of the country office's internal control system will be independently audited in the next financial year.”

“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, 2023 there were 20 Member National Organizations.”

“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.”

“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.”

“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 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.”

“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, 2023. The corporation revised its conflict of interest policy in April 2018 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.”

“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.”

“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.”

“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)”

“Other changes in net assets or fund balances is due to the currency translation adjustment between opening and closing reserves of $33,573,565.”

“The Uniform Guidance audit for the fiscal year ended June 30, 2023 has been submitted.”

“FORM 990, PART III, LINE 4d, OTHER PROGRAM SERVICES”

“Sexual and reproductive health rights($88,911,370). 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; support for girls and young women most at risk.”

“Early Childhood Development ($97,535,318). 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.”

“Skills and opportunities for youth employment and entrepreneurship ($64,605,699). 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.”

“Girls, boys and youth as active drivers of change ($42,328,664). 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.”

“Sponsorship Communications ($19,833,882). 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.”

“Schedule C, Part IV, Supplemental Information-(Part II-B Line 1)”

“Philippines:Senate Bill 2209, and House Bills 9943 and 7836 and Republic Act 11313/Safe Spaces Act.”

“East Timor: Child Protection law (previous name of the draft law is Child Protection in Vulnerable Situation)and Convention of People with Disability”

“Malawi: NGO Bill”

“Zimbabwe: Marriages Act 5:15 and Education Amendment Act, 2020”

“Cameroon: Child Protection Code”

“Togo: Law Against Sexual Violence in School”

“Ecuador: Early Childhood Law”

“El Salvador: National Law on Youth”

“Guinea Bissau: Female Genital Mutilation (Law 14/2011)”

“Somalia: Children's Act, FGM Policy”

“Honduras: Sistema Integral de Garantia de Derechos de la Ninez y Adolescencia en Honduras”

“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).”

“See Schedule O XXX-XX-XXXX. 0. 0.”