Plan International Inc.

“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.”

“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.”

“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.”

“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.”

“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 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.”

“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.”

“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.”

“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.”

“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 Plans work on its 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 $6,083,002.”

“The Uniform Guidance audit for the fiscal year ended June 30, 2024 has been submitted.”

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

“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.”

“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.”

“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.”

“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.”

“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.”

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

“Philippines:House Bill 10159. Pilipinas Foundation”

“Liberia: Goods Sales Tax: Section 1000-1002 and a partner of the National Consortium on Sexual and Reproductive Health and Rights.”

“Malawi: Domestication of the SADC Model law on GBV for the prevention of domestic violence.”

“Togo: Ministerial decree formalizing the existence of the Childrens Advisor Councils.”

“Lebanon: Lobbying for the adoption of the draft law submitted on criminalizing child marriage before 18 years of age.”

“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.”

“Somalia: Anti FGM policy has advanced to the ministerial level.”

“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).”

“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 OTHER PROGRAM SERVICES LISTED ABOVE. XXX-XX-XXXX. 0. 0.”