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 22 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 $21 to raise each $100 in public support during its fiscal year ended 06/30/2024.
Plan USA's tax filing (IRS Form 990) for the fiscal year ended 06/30/2024 reports that the organization spent approximately $43.2 million, or about 73%, of its roughly $59 million budget on programs that year. However, approximately $34.3 million, or about 79%, 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 2024 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 2024. (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, 2024 (Note 1, Description of Organization and Significant Accounting Policies, Contributed Non-Financial Assets (Gifts-in-kind), Plan received contributed media in fiscal 2024 on which it placed a total value of $2,917,575. [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) tax filing for the fiscal year ended June 30, 2024, Plan reports re: Compensation, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (IRS Form 990, Schedule J, Part II): Shanna Marzilli, Chief Executive Officer, received $70,000 of "bonus & incentive compensation" and had total reported compensation of $462,965 during 2023. |