Charity Review

  • Issued: July 2015
  • Expires: October 2017

Plan International USA

Accredited Charity

Meets Standards


155 Plan Way
Warwick, RI 02886-1099
Accredited Charity


155 Plan Way
Warwick, RI 02886-1099
Accredited Charity

Accredited Charity

Meets Standards

Standards For Charity Accountability


  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.


  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fund Raising Expense Ratio: Standard 9

    Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

    The organization meets this standard.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.

    The organization meets this standard.


Plan International USA meets the 20 Standards for Charity Accountability.

Child Sponsorship

Sponsors' monthly $30 contributions are combined with those of other sponsors to support long-term community development projects that benefit the children, their families, and communities, depending on the specific needs of the communities with which Plan partners. In addition to building schools, health clinics, latrines, and clean-water wells for children and their families, Plan offers other ways to support long-term sustainable change. Programs include: reading and literacy development; initiatives to end violence against children in school; health services training to sensitize communities to immediate and preventable health hazards; assistance for children living with HIV/AIDS, including peer support and counseling; campaigns to stop child trafficking; women and infant survival programs; nutrition campaigns; and enhanced livelihood training programs that help women and children develop skills to break the cycle of poverty. Child sponsors receive regular information from Plan to keep them updated on the child sponsorship program. Sponsors receive: a photo of their sponsored child and a Sponsorship Guide; a report from the field that introduces the sponsor to the sponsored child and provides information about his or her circumstances and community; frequent communications that explain some of the key Plan projects that are being implemented in the sponsored child's country; opportunity to communicate with the sponsored child and visit the child in his or her village; and an annual tax receipt that allows the sponsor to claim the full benefit of tax deductions. Sponsors are able to communicate with their sponsored children through email or postal mail. Plan encourages child sponsors to build relationships with their sponsored child and community through sponsor visits.


  • Year, State Incorporated

    1939, New York

  • Also Known As

    Plan USA

  • Affiliates

    Plan International Inc (supporting organization)

  • Stated Purpose

    "to achieve lasting improvements in the quality of life of vulnerable children in developing countries by: enabling children, their families and their communities to meet basic needs and to increase their ability to participate in and benefit from their societies; fostering relationships to increase understanding and unity among peoples of different cultures and countries; and promoting the rights and interests of the world’s children."


Plan International USA is part of a global organization that works side by side with communities in more than 50 developing countries to end the cycle of poverty for children and their families. The organization further reports that its strategy emphasizes community engagement and ownership with programs focusing on eight technical areas: education, economic security, water, sanitation and hygiene, health, sexual health including HIV, disaster relief and recovery, protection, and child participation. Domestically, Plan International USA carries out development education and advocacy programs with youth, educators, donors, sponsors, and the public. This engagement focuses on issues affecting children and families in the developing world, in order to enhance the public's understanding of the causes and conditions of poverty in developing countries. The organization's Building Relationships program works to link individual donors in the U.S. with individual sponsored children in nearly 50 developing countries; they can exchange letters, cards, and photos as a way to develop cross-cultural relationships. Plan International USA reports that donor support goes to programs that benefit the children, their families, and communities.

Program and technical support 67,590,671
Development education and advocacy programs 979,277
Building relationships 551,283
Total Program Expenses: $69,121,231

Governance & Staff

  • Chief Executive

    Ana Teresa Gutierrez-San Martin (Tessie San Martin), President and CEO

  • Compensation*


  • Chair of the Board

    Ms. Dorota Keverian

  • Chair's Profession / Business Affiliation


  • Board Size


  • Paid Staff Size


*2013 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.


Method(s) Used:

Direct mailings, special events, grant proposals, Internet appeals, door to door solicitations, planned giving, and cause-related marketing.

Fundraising costs were 8% of related contributions. (Related contributions, which totaled $97,794,197, are donations received as a result of fundraising activities.)

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


The following information is based on Plan International USA's audited financial statements for the fiscal year ended June 30, 2014.

Source of Funds
Private and federal grants 66,186,875
Sponsorship contributions 21,527,940
Contributions for community projects 6,270,157
Investment income 2,319,700
Contributions from estates, trusts and annuities 2,293,710
Children's Fund 1,242,442
Contributions to permanently restricted endowments 273,073
Total Income $100,113,897
  • Programs: 80%
  • Fundraising: 9%
  • Administrative: 9%
  • Other: 2%
Total Income $100,113,897
Program expenses 69,121,231
Fundraising expenses $7,725,634
Administrative expenses $7,311,279
Other expenses $1,734,989
Total expenses: $85,893,133
Income in Excess of Expenses 14,220,764
Beginning Net Assets 29,281,087
Other Changes In Net Assets -576,249
Ending Net Assets 42,925,602
Total Liabilities 3,296,697
Total Assets 46,222,299

Note 1: In the above financial statement, "other expenses" refer to services to donors and sponsors. Note 2: In the above financial statement, "other changes in net assets" refer to total non-operating results of -$576,249, including change in unrealized depreciation (-$616,324), change in value of perpetual trusts ($38,878), change in value of split-interest agreements (-$18,575), revenue from non-operating lease ($518,558), and expense from non-operating lease (-$498,786).

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

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