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Plan International USA

CharityWatch report issued
June 2022

 
NOT
RATABLE
CharityWatch Grade
 

Contact Information

Plan International USA
155 Plan Way
Warwick, RI 02886

Other Names

Plan USA

Tax Status

501(c)3

Website

www.planusa.org

Stated Mission

Partners with adolescent girls, children & young women to overcome oppression & gender inequality; provides the resources that are unique to their needs & the needs of their communities, ensuring they achieve their full potential with dignity, opportunity & safety.

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Data based on Fiscal Year Ended 06/30/2021

*Why Not Ratable?

CharityWatch is unable to rate this organization due to how it is structured. This does not imply a negative or positive evaluation.

Some charities engage in significant financial transactions with a related organization outside of the U.S. for which sufficient audited financial information is either not available, is not presented in combined form, and/or is not based on U.S. reporting standards. CharityWatch's methodology is not designed to measure how efficiently one entity of a charity grants funds to its affiliates, partners, or related organization(s) outside of the U.S. In many of these cases, the charity is essentially functioning as a U.S. based fundraising arm. Therefore, when applicable, CharityWatch has calculated a Cost to Raise $100 fundraising ratio for such charities.

Please see the Analysts' Notes section for a more detailed explanation and for this organization's Cost to Raise $100, if applicable.


Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Plan International USA
meets governance benchmarks.
 
Plan International USA
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 Ana Teresa Gutierrez-San Martin President/CEO $386,365
2 Shanna Marzilli Chief Marketing Officer $335,769
3 Constantin Abarbieritei COO $295,223
1
Name: Ana Teresa Gutierrez-San Martin
Title: President/CEO
Compensation: $386,365
2
Name: Shanna Marzilli
Title: Chief Marketing Officer
Compensation: $335,769
3
Name: Constantin Abarbieritei
Title: COO
Compensation: $295,223

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch is unable to provide a complete rating of Plan International USA (Plan USA) due to how the organization is structured.

Plan USA is the United States member organization of Plan International, Inc. (PII), which is a non-profit, international organization comprised of about 20 member national organizations (NOs) around the world. PII's Global Hub is primarily located in the United Kingdom, and the organization's combined financial statements (which include the financial activities of PII and its member NOs) are presented in Euros and are based on International Financial Reporting Standards (IFRS). For this reason, PII's financial statements are not comparable to those of U.S. based organizations whose statements are based on U.S. Generally Accepted Accounting Principles (GAAP).

Plan USA essentially functions as a fundraising arm for Plan International, Inc. For this reason, CharityWatch is able to provide a Cost to Raise $100 fundraising ratio for Plan USA, but not a Program %.

Plan USA spent a reasonable $14 to raise each $100 in public support during its fiscal year ended 06/30/2021.

Plan USA's tax filing (IRS Form 990) for the fiscal year ended 06/30/2021 reports that the organization spent approximately $45.2 million, or about 75%, of its $60.1 million budget on programs that year. However, approximately $33.7 million, or about 74%, of that program spending consisted of program support granted to Plan International, Inc., according to IRS Form 990, Schedule R, Part V and Plan's fiscal 2021 audited Statement of Functional Expenses.

CharityWatch's methodology is not designed to measure how efficiently one entity of a charity grants funds to one of its related organizations. For this reason, CharityWatch does not believe it is fair to publish a Program % for Plan USA alongside those of other charities that conduct their own programs and/or primarily make grants to other, independent charities.

CharityWatch's inability to provide a complete rating of Plan USA is strictly due to how the organization is structured, and not due to its unwillingness to provide information or answer our questions. Plan USA's interest in transparency has been apparent in its past communications with CharityWatch about its finances.

In order for CharityWatch to be able to rate Plan International in the future, we would require consolidated or combined financial statements, expressed in U.S. dollars and based on U.S. GAAP, that include all of Plan International's related entities. Such statements would eliminate inter-organizational related party transactions, as well as provide a comprehensive view of how the organization both raises and spends public dollars on the whole. This information may not currently be practicable for Plan International to provide given that its national headquarters is based in the U.K., not in the U.S.

Additionally, CharityWatch has calculated that Plan USA received cash grants or contributions from government sources within the range of 25% to 49% of its total cash revenue in fiscal year 2021. (This calculation of government funding is done for informational purposes for donors. Donors should keep in mind that funding from the government does not automatically signal that a charity is well-governed and/or more efficient than other charities.)

According to the Plan International USA (Plan) audit of June 30, 2021 (Note 1 re: Gifts-in-kind), Plan received in-kind contributions in fiscal 2021 on which it placed a total value of $3,492,544.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the Plan International USA (Plan) audit of June 30, 2021 (Note 1 re: Revenue Recognition):

"On April 21, 2020, Plan received loan proceeds in the amount of $2,441,075 under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Stability Act ('CARES Act'). The loan and accrued interest are forgivable after twenty-four weeks if the borrower uses loan proceeds for eligible expenses. Plan has determined to account for this loan as a conditional contribution, similar to other cost reimbursable U.S. government grants and record revenue as conditions are met by incurring qualified expenses. Plan recorded revenue of $500,357 and $1,940,718 at June 30, 2021 and 2020, respectively, on the [audited] statements of activities based on the amount of qualified expenses incurred. As of June 11, 2021, Plan was notified that the Small Business Administration approved Plan's forgiveness application and that the loan was paid in full on Plan's behalf.

"Under the provisions of the CARES Act, Plan is eligible for a refundable employee retention credit subject to certain criteria. Plan determined to account for the credit as a conditional contribution, similar to other cost reimbursable U.S. government grants and record revenue as conditions are met by incurring qualified expenses. As of June 30, 2021, Plan recorded $1,749,755 of revenue on the [audited] statements of activities based on the amount of qualified expenses incurred."