2014-01-10T15:05:14-08:00 2013-06-30 DYL & PERILLO INC 446 BROADWAY PROVIDENCE RI 02909 990 2012-07-01 135661832 PLAN INTERNATIONAL USA INC PLAN 4017385600 155 PLAN WAY WARWICK RI 028861099 ANA TERESA GUTIERREZ-SAN MARTIN 4017385600 2013-11-14 true ROBERT A PERILLO 4014532020 2014-01-06 2012 2015-11-30 17:44:51Z X A SAN MARTIN 155 PLAN WAY WARWICK RI 02886 78983735 false X www.planusa.org X 1937 NY See the Organization's Mission Statement on Schedule O, Page 1 13 13 182 23 0 58798051 75100186 0 862366 869099 -120865 59660417 75848420 57312259 48827304 0 9948791 12822383 4885695 4020798 8551993 8204089 9508903 80350834 75179388 -20690417 669032 29288468 36951753 1572148 7670666 27716320 29281087 Plan strives to achieve lasting improvements in the quality of life of false false 55785336 48827304 PROGRAM AND TECHNICAL SUPPORT - PLAN'S PROGRAMS ARE FOCUSED ON THE FOLLOWING CORE PROGRAM AREAS: 1. EDUCATION (EXP $12,560,535 INCL. GRANTS OF $11,752,744) 2. HEALTH (EXP $19,477,105 INCL. GRANTS OF $17,711,130) 3. DISASTER RELIEF & RECOVERY (EXP $3,784,701 INCL. GRANTS OF $3,598,287) 4. CHILD PARTICIPATION (EXP $4,339,391 INCL. GRANTS OF $4,118,363) 5. PROTECTION (EXP. $2,678,468 INCL. GRANTS OF $2,181,365) 6. ECONOMIC SECURITY (EXP $3,349,159 INCL. GRANTS OF $2,230,677) 7. SEXUAL HEALTH, INCLUDING HIV (EXP $4,777,708 INCL. GRANTS OF $3,659,226) 8. WATER, SANITATION & HYGIENE (EXP $4,818,269) INCL. GRANTS OF $3,575,512) SEE "PROGRAM SERVICES ACCOMPLISHMENTS" IN SCHEDULE O FOR FURTHER INFORMATION. 328786 BUILDING RELATIONSHIPS - OUR CHILD SPONSORSHIP PROGRAM LINKS A SPONSOR IN THE UNITED STATES WITH A CHILD IN NEED; THEY CAN EXCHANGE LETTERS, CARDS AND PHOTOS AS A WAY TO BUILD RELATIONSHIPS. PLAN ALSO SHARES PROGRAM COMMUNICATIONS TO KEEP SPONSORS INFORMED OF THE WORK UNDERWAY IN THE FIELD. FOR MORE DETAILED INFORMATION, PLEASE SEE "PROGRAM SERVICE ACCOMPLISHMENTS" IN SCHEDULE O. 1075354 DEVELOPMENT EDUCATION AND ADVOCACY - PLAN CONDUCTS EDUCATIONAL OUTREACH PROGRAMS IN THE UNITED STATES WITH YOUTH, EDUCATORS, SPONSORS AND THE PUBLIC ABOUT ISSUES AFFECTING CHILDREN AND FAMILIES IN THE DEVELOPING WORLD. THESE PROGRAMS STRIVE TO ENHANCE THE UNDERSTANDING OF POVERTY AND THE ROLE THAT PLAN HAS IN THE DEVELOPMENT PROCESS. WE GIVE CHILDREN IN THE U.S. A VOICE TO SPEAK OUT ABOUT ISSUES IMPACTING CHILDREN OVERSEAS, SUCH AS HIV/AIDS AND CHILD TRAFFICKING. WE HELP DEVELOP SCHOOL CURRICULU 57189476 true true false true false false false false false true true false false false true false true false false true true true false true true false false true false true false false false false false false false false true false false false false true true true false true 63 0 true 182 true false true NI false false false true true false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false AL AK AZ AR CA CT FL GA IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI HI CO DC X X X DAVID CANNATA 4015628417 155 PLAN WAY WARWICK RI 028861099 DOROTA KEVERIAN 8.00 X 0 0 0 GEORGIANA GIBSON 4.00 X 0 0 0 ERIC CHATMAN 4.00 X 0 0 0 ALLISON KNAPP WOMACK 6.00 X 0 0 0 HOWARD CUTLER 2.00 X 0 0 0 JACK POULSON 2.00 X 0 0 0 ISOBEL COLEMAN 2.00 X 0 0 0 CAROL PEASLEY 2.00 X 0 0 0 PAUL DWYER 3.00 X 0 0 0 TAMER RASHAD 2.00 X 0 0 0 WALTER STONE 2.00 X 0 0 0 SAM DESHPANDE 2.00 X 0 0 0 ELIZABETH MYERS 3.00 X 0 0 0 ANA TERESA GUTIERREZ-SAN MARTIN 50.00 X 254226 0 22352 DAVID CANNATA 50 X 161560 15229 JOHN BERMAN 50 X 160849 16762 SARKA SENGEZENER 50 X 152880 11506 CHRISTINE SOW 50 X 175107 22246 ROBERT CARTER 50 X 173352 10023 DARREN SAYWELL 50 X 158965 15514 JOHN MCGEEHAN 50 X 200421 26637 SCOTT SCHROEDER 50 X 180844 29086 1618204 169355 21 false true false PONUS INT'L LLC 147 FLOOD ROAD MARLBOROUGH CT 06447 IT Consulting 189754 FUNDRAISING INITIATIVES 8630 FENTON ST SILVER SPRING MD 20910 In-person solicitation 1849732 ACCENTURE LLP 161 N CLARK ST CHICAGO IL 60601 IT Consulting 198325 PUBLIC OUTREACH FUNDRAISING 1511 3RD AVE SUITE 788 SEATTLE WA 98101 In-person solicitation 3237071 THE EZRA COMPANY 4600 EAST WEST HIGHWAY 200 BETHESDA MD 20814 Real Estate Consultant 155185 8 133333 24445209 50521644 91701 75100186 462925 462925 3396249 2990075 406174 406174 406174 24375 133333 145240 -120865 -120865 75848420 748234 48597258 48597258 230046 230046 965877 0 716705 249172 9467895 4266866 3581386 1619643 663910 270944 269924 123042 1037382 312841 562665 161876 687319 269148 285649 132522 333623 25216 308407 0 197532 97750 99782 0 0 0 0 0 4020798 4020798 72977 0 72977 0 1810820 740393 879844 190583 837511 2258 2049 833204 1093807 320861 292192 480754 405003 15797 332337 56869 0 0 0 0 1091940 613893 307908 170139 2015597 1281703 419478 314416 0 0 0 0 414414 31081 259009 124324 53981 328 53653 0 Banking & Credit Card Fees 398541 1123 397418 0 Outside Clerical 149865 3776 143731 2358 Repairs/Maintenance 153644 5709 147935 0 Training 200103 92451 69543 38109 279545 10034 235327 34184 75179388 57189476 9437919 8551993 4287636 7341298 286599 535173 4736975 9574138 426049 603994 8039328 5316699 2201588 2722629 15831016 16174521 1518605 29288468 36951753 1572148 2600822 5069844 1572148 7670666 X 4735118 5369046 14063700 14759376 8917502 9152665 27716320 29281087 29288468 36951753 X 669032 567239 200695 127801 X false true X true true true X 48182353 62452846 86995832 58798051 75100186 331529268 48182353 62452846 86995832 58798051 75100186 331529268 331529268 516369 225212 349670 444608 462925 1998784 333528052 2803166 0.99400 0.99340 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66627395 66627395 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 88925 88925 250000 250000 250000 250000 1000000 1500000 88925 88925 12987055 215697 1156854 780460 13579146 12289377 411873 285805 12987055 10999258 417255 1650767 777903 12289377 9763472 102481 1133305 10999258 10208645 176500 -621673 9763472 0.16000 0.64000 0.20000 false false 184588 184588 2503302 1719087 784215 673678 407500 266178 3622074 3190112 431962 1055686 1055686 2722629 Due to Plan International Inc. 5069844 5069844 76029629 200695 -67374 133321 75896308 72977 -120865 -47888 75848420 75106411 75106411 72977 72977 75179388 Pt V Line 4 The intended use of the Endowment Fund is to maintain the purchasing power of the assets through long-term returns which provide for both a) future growth of the endowment and b) current income which can be used to support Plan's program activities. . Pt XI Line 2d This amount is comprised of the net impairment LOSS ON INVESTMENTS OF $(67,374). . Pt XI Line 4b This amount represents the loss on the Fundraising Event PRIOR TO FACTORING IN THE IMPACT OF CONTRIBUTIONS RECEIVED AT THE EVENT OF $133K. THE NET OUTCOME OF THE EVENT WAS A GAIN. true Sub-Saharan Africa 1 24 Program Services Reproductive health 744247 Community Development Women's Empowerment South Asia 0 0 Grants N/A 230046 1 24 1 24 974293 974293 South Asia Child Education 26043 wire transfer South Asia Cmbat child labor 154414 wire transfer South Asia Early child devel 49589 wire transfer 1 0 false false false false false true Pt I Line 2 PLAN INTERNATIONAL USA HAS REGULAR ACCESS TO FINANCIAL REPORTING WHICH ALLOWS FOR THE MONITORING OF PROGRAMS ON A BUDGET VERSUS ACTUAL BASIS AS WELL AS PROVIDING DETAIL ON THE TYPES OF SPENDING THAT ARE CONDUCTED SO THAT THE MONITORING OF THE PROPER SCOPE OF WORK CAN BE DONE. OUR INTERNATIONAL PROGRAM STAFF HAD REGULAR COMMUNICATIONS WITH THE PLAN INDIA OFFICE IN ORDER TO MONITOR THE PROGRAMMATIC ACTIVITIES IN ACCORDANCE WITH THE GRANT AGREEMENT. Pt I Line 3 Col (F) PLAN INTERNATIONAL USA USED THE ACCRUAL METHOD OF ACCOUNTING TO RECORD THE $744,247 OF EXPENDITURES INCURRED IN THE SUB-SAHARAN AFRICAN REGION FOR THE PERIOD ENDED JUNE 30, 2013. Pt II, Line 1 The amounts listed on Part II, line 1, represent funds transferred to Plan India for donor-designated projects totalling $230,046 under the accrual method of accounting. X X X X X X X true PUBLIC OUTREACH FUNDRAISING In-person solicitation false 1135159 3749851 -2614692 GRASSROOTS CAMPAIGNS INC In-person solicitation false 18156 121800 -103644 DEVELOPING AWARENESS In-person solicitation false 2935 32858 -29923 INFOCISION MGT CORP call center false 13002 26289 -13287 INTEGRAL DC LLC Data analytics false 90000 -90000 1169252 4020798 -2851546 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY NY BIAAG GALA 157708 133333 24375 34750 44410 3792 62288 157708 133333 24375 34750 44410 3792 62288 145240 -120865 PLEASE SEE SCHEDULE O FOR ADDITIONAL INFORMATION true PLAN INTERNATIONAL INC PO BOX 7670 WARWICK RI 02887 510169168 501(c)(3) 48597258 N/A N/A ProgramSupport 1 0 Pt I Line 2 See Schedule O Part II Line 1(h) Program support for community development projects focusing on children in 50 developing countries around the world. X X X X false false false false false false false false false ANA TERESA GUTIERREZ-SAN MARTIN 254226 21633 719 276578 DAVID CANNATA 161560 13776 1453 176789 JOHN BERMAN 160849 3404 13358 177611 SARKA SENGEZENER 152880 10787 719 164386 CHRISTINE SOW 175107 8888 13358 197353 ROBERT CARTER 173352 8570 1453 183375 DARREN SAYWELL 158965 2156 13358 174479 JOHN MCGEEHAN 200421 17289 9348 227058 SCOTT SCHROEDER 180844 15728 13358 209930 Part I, Line 3 For a detailed explanation of the process used to determine CEO compensation, please refer to Schedule O for the reference made to Form 990, Page 6, Part VI, Section B, Question 15a. X 16 91701 Fair value on gift date false true false Part I, Line 9(b) Form 990 The number of contributions listed represents 16 separate Form 990 gifts of publicly traded stock or mutual funds received Form 990 throughout the fiscal year ended June 30, 2013. *****Plan International USA, Inc. Mission Statement ***** . Plan strives to achieve lasting improvements in the quality of life of vulnerable children in developing countries by: 1. Enabling children, their families and their communities to meet basic needs and to increase their ability to participate in and benefit from their societies; 2. Fostering relationships to increase understanding and unity among people of different cultures and countries; and 3. Promoting the rights and interests of the world's children. . Pt VI, Line 19 Plan International USA's financial documents are available publicly on our website at: www.planusa.org and also on other websites, such as GuideStar. In addition, financial information as well as governing documents and our Conflict of Interest policy are available upon request. . Pt VI, Line 11b The Form 990 is provided electronically to each member of the Plan International USA Audit Committee. The Audit Committee then meets with Plan International USA's CEO & CFO to review the 990 in detail. Once the 990 has been approved by the Audit Committee, it is sent electronically to the full Board of Directors for comment. Once the comment period is over, either the Board approves or delegates authority to the Executive Committee to approve the Form 990. Once approved, it is filed with the IRS and posted to the Organization's website. . Form 990EZ, Part I, Line 16 PROFESSIONAL CONSULTING FEES MARKETING/MEDIA MISCELLANEOUS Form 990EZ, Part II, Line 24 PLEDGES RECEIVABLE - NET GRANTS RECEIVABLE - NET PREPAIDS INVESTMENTS Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE & ACCRUED EXPENSES Pt VI, Line 12c On an annual basis, the Board receives a copy of and review's Plan International USA's Conflict of Interest policy. Each Board member signs a questionnaire where they must disclose any potential conflicts of interest. If there are any potential conflicts of interest relating to a particular vote on the board, the member must declare the potential conflict and abstain from voting. This is then recorded in the minutes of the meeting. . Pt VI, Line 15a Every May, the Talent Management Committee (TMC) leads the annual CEO performance review process. The TMC requests and reviews a CEO evaluation feedback form that is received from each Board member as well as from members of the Executive Team. Based on that feedback, the TMC prepares the performance review for Board approval. The discussion with the CEO is conducted by the Board Chair and the Chair of the TMC. Based on both the CEO and organizational performance, an increase, if any, is also recommended by the TMC (and approved by the Board) within the range comparable to other staff increases and in line with external benchmarks. The TMC retains documentation with respect to the deliberations and decisions regarding compensation. The process includes a regular review of benchmarks with periodic consultation with a compensation specialist to ensure that the CEO salary is within market range of comparable positions at similar organizations. . Pt VI, Line 15b For current staff, including officers and key employees, but with the exception of the CEO, annual performance reviews are conducted in the summer/fall. At that time, managers determine compensation increases for staff based upon merit and the availability of funds based on organizational performance. As needed, positions at Plan International USA are market priced with an outside consultant to determine if the pay ranges for each job are in line with those in other like positions in similar geographic locations. When changes to the job descriptions of current employees are made, HR Staff have a process for determining grade level and salary. Documentation is kept regarding each employee's salary. Officers and Key employees are reviewed by the CEO and any salary changes are approved by the CEO. . Pt XI Other Changes in Net Assets (Part XI, Line 9): Change in value of perpetual trusts $19,466 Change in value of split-interest agreements (1,285) Revenue from non-operating lease 521,355 Expense from non-operating lease (465,226) Impairment Loss on Investments ( 67,374) Impact of Fundraising Event 120,865 --------- Other Changes in net assets (non-operating) $127,801 ========= . . Form 990, pg 2 PLAN INTERNATIONAL USA, INC. Part III PROGRAM SERVICE ACCOMPLISHMENTS Lines 4a-4c ------------------------------- Plan has been working for, and with, children for more than 75 years. Today, we work in 51 low-income and middle-income countries across Africa, Asia and the Americas to promote children's rights and provide better opportunities for millions of children. . We focus on ensuring that the children who are most marginalized receive the education and protection they have a right to, and that they are not excluded from services or decision making. We do this by working in partnership with communities, local and national government and civil society organizations. We are independent, with no religious, political or governmental affiliations. . A. PROGRAM AND TECHNICAL SUPPORT (FORM 990, PAGE 2, LINE 4a) . Field Program Support Funding of $55,785,336 (for the fiscal year ended June 30,2013), represents funds received by Plan International USA from sponsors, donors, and other entities (such as the US Government, corporations, foundations, etc.), $6,958,032 of which was used on programmatic activities conducted directly by Plan International USA., and $48,827,304 of which was transferred to Plan International, Inc ("PII") and other PII member organizations and combined with funding received from the 19 other Plan National Offices around the world. The combined funds are then managed at PII and used to support field programs in over 90,000 communities in 51 developing countries. Plan's field programs are focused on the following eight core areas as shown below: . 1. EDUCATION . Plan's goal: Children and youth will realize their right to quality education. . Education is one of the most powerful tools available to break the cycle of poverty. Every child has the right to education, but many are excluded because of poverty, gender, disability, geographical remoteness, or language or cultural barriers. . We work to promote free, equal access to quality education for all children, as well as learning and life-skills training that help young people reach their potential. We promote child-friendly learning environments, developing teaching skills and teaching materials, providing life-skills training, and helping communities become more involved in how schools are run. . We work with national and local government to help improve the laws and public policy on education, and we take part in local, national and international campaigns to promote quality education for all. . In FY13, Plan International USA's expenditures in education totaled approximately $12,560,535, with $11,752,744 being transferred to Plan International Inc. for our overseas programs. Examples of Plan's FY13 projects in this area include: Burkina Response to Improve the Development of Girls' Education (BRIDGE), Girls' Empowerment Through Education (GETE), and Ghana Transition and Persistence Program (TAP). . BURKINA RESPONSE TO IMPROVE THE DEVELOPMENT OF GIRLS' EDUCATION (BRIDGE) ---------------------------------------- . The BRIDGE project is a four year, $1.3 million project in Burkina Faso supported by the Because I am a Girl campaign, which is funded by individual donors. The goal of the project is to obtain equal access to quality, post-primary education for girls and boys in the project areas. Project activities include: construction of a secondary school complex with latrines and clean water; the provision of scholarships and bicycles for vulnerable girls; the acquisition of canteen supplies for school lunch, and the facilitation of gender training for teachers. . GIRLS' EMPOWERMENT THROUGH EDUCATION (GETE) ------------------------------------------- . The GETE project in Ethiopia is also funded by the Because I am a Girl campaign, which is funded by individual donors. The $1.2 million dollar project targets girls and boys with the objective of improving access to quality education. Project activities include: construction of girls' and boys' latrines and hand-washing stations; provision of school supplies and sanitary materials for girls; and creation of parents' savings groups to invest in their daughters' education. (Funds donated by individual donors help develop and support this program). . GHANA TRANSITION AND PERSISTENCE PROGRAM (TAP) ---------------------------------------------- . A $9.5 million, USAID-funded project, TAP aims to increase the number of students enrolled in the project schools, increase the number of students completing junior high school, and provide physical improvements to the project schools. Project activities include: construction of seven new junior high school complexes and rehabilitation of 19 others; training for 156 Community Development Committees; funding of professional development of over 500 teachers; organization of "vacation camps" for girls to promote girls education, hygiene, skills development and health; implementation of the School-to-School linking program between 10 Ghanaian and 10 U.S. schools to promote cross-cultural learning; and the distribution of 944 bikes and 6,240 books. . 2. HEALTH . Plan's goal: Providing the tools, training, and resources for communities to raise healthy children. . Plan supports a range of programs that reduce newborn and maternal mortality, increase child survival, and support the healthy development of children into adulthood. These include initiatives to prevent and combat specific avoidable childhood illnesses. . We promote good nutrition, early child development and early education, providing support for parents and caregivers. We work with our partners to help mothers, children and young people access quality primary healthcare and social services. In FY13, Plan International USA's expenditures for Health were $19,477,105 of which $17,711,130 was transferred to Plan International, Inc. Examples of Plan's FY13 projects in this area include the Northern Uganda- Health Integration to Enhance Services (NU-HITES) project, the Programme de Renforcement de la Nutrition and Community Action to Improve Maternal and Child Nutrition. . NORTHERN UGANDA - HEALTH INTEGRATION TO ENHANCE SERVICES (NU-HITES) PROJECT. ------------------------------------ . The USAID-funded, $50 million Northern Uganda-Health Integration to Enhance Services (NU-HITES) project is being implemented over five years in 15 districts of northern Uganda. The project is implemented by Plan International and a consortium including Intra Health, Tulane University, Uganda Health Marketing Group, Communications for Development Foundation Uganda, and the AIDS Support Organization. The project is investing heavily in community-owned health services and systems, creating sustainable positive momentum that will ultimately result in improved well-being of the populations of northern Uganda for years to come, in some of the most remote and hard-to-reach communities in the region. . PROGRAMME DE RENFORCEMENT DE LA NUTRITION ----------------------------------------- . This $2.2 million, World Bank-funded project focuses on alleviation of community poverty and malnutrition in three districts in Senegal. Project activities include: monitoring of growth rates in project villages; provision of active screenings; creation of learning groups to provide nutritional education; provision of fortified foods; supplements and deworming medications; promotion of iodized salt and micronutrients; and promotion of iron supplements for pregnant women. . COMMUNITY ACTION TO IMPROVE MATERNAL AND CHILD NUTRITION ------------------- . By utilizing funds from individual donors, this Because I am a Girl campaign-funded project in Indonesia is improving infant and young child feeding practices, establishing an enabling environment and support for the practices at the community and health facility levels and strengthening local government commitment to the practices. Project activities include: creation of parenting groups that teach breastfeeding and infant nutrition, training for midwives and health workers, and the provision of reproductive health education for adolescent girls. . 3. DISASTER RELIEF & RECOVERY . Plan's goal: Children and youth will realize all their rights in emergency situations. . In times of disaster, children are particularly vulnerable. Separation from families and friends causes uncertainty, anxiety and shock, with a significant impact on children's emotional well-being. Our initial disaster response work focuses on children's urgent needs, such as food and water. We then prioritize child protection and education, to help re-establish a sense of security and normalcy. An important part of this involves developing child-friendly spaces, which help protect children from harm and exploitation, and aid emotional healing. . We also use a disaster risk reduction approach, to reduce the risk of harm from disasters. Using an innovative child-centered approach, we help children develop the skills they need to keep themselves safer and to make their communities better prepared and more resilient. . Plan International USA's expenditures on disasters in FY13 totaled $3,784,701; $3,598,287 was transferred to Plan International Inc. Examples of Plan's FY13 projects in this area include: Emergency Assistance to Typhoon Bopha-Affected Communities of Davao Oriental and Negros Oriental, Philippines; Water and Sanitation Assistance to Malian Refugees in Burkina Faso; and Building Child-Centered Disaster Resilient Communities in Kontum Province, Central Highlands, Vietnam. . EMERGENCY ASSISTANCE TO TYPHOON BOPHA-AFFECTED COMMUNITIES OF DAVAO ORIENTAL AND NEGROS ORIENTAL, PHILIPPINES ---------------------------- . This $1.1 million, USAID-funded, emergency assistance project provided relief to approximately 38,000 individuals impacted by Typhoon Bopha in Baganga, Boston, Dumaguete and Cateel in the Philippines. Project activities included: the immediate provision of emergency shelter; key non-food items, and water, sanitation and hygiene services. . WATER AND SANITATION ASSISTANCE TO MALIAN REFUGEES IN BURKINA FASO ------------------------------- . This one-year project was funded by the Department of State's Bureau of Population, Refugees and Migration for $643,263 to address the immediate water supply, sanitation, and hygiene promotion needs among Malian refugees and host communities in Burkina Faso. . . . . . . BUILDING CHILD-CENTERED DISASTER RESILIENT COMMUNITIES IN KONTUM PROVINCE, CENTRAL HIGLANDS, VIETNAM ------------------------------------ . This $750,000 project was funded by USAID to increase the resilience and capacities of vulnerable populations and relevant institutions to better prepare for, mitigate the effects of, and respond to natural disasters and form part of the National Program on community-based disaster risk management. Project activities include the support of improved engagement between citizens and local authorities to drive more effective and improved local governance. . 4. CHILD PARTICIPATION . Plan's goal: Children will take part in decisions that affect their lives. . The Convention on the Rights of the Child enshrines children's right to participate as citizens, but in many parts of the world their voices go unheard. Plan helps children and young people become aware of their rights. We strengthen their confidence and leadership skills so they can come together to press for positive change through events, the media, and by planning and designing programs. We also enable children's and youth organizations to advocate for change, monitor children's rights and hold government and service providers accountable. . Examples of Plan's FY13 projects in this area include: Safe Future for Girls, Niger Education and Community Strengthening, and Girls Promoting the Reduction of Gender Violence. Including these and other projects, Plan International USA's expenditures on Child Participation in FY13 totaled $4,339,391, $4,118,363 of which was transferred to Plan International Inc. . SAFE FUTURE FOR GIRLS --------------------- . By utilizing funds from individual donors, this $500,000 Because I am a Girl-funded project targets girls under 18 years old in Egypt with the goals of increasing girls' utilization of their personal assets; creating community actors' support of and commitment to gender equality, and improving girl-friendly learning environments. Project activities include: the creation of savings and loan groups for girls, the facilitation of leadership training for older girls, the establishment of mentoring programs for younger girls, and the inclusion of gender training for men, boys and teachers. . NECS-NIGER EDUCATION AND COMMUNITY STRENGTHENING ----------------------- . The $7.5 million, USAID-funded project's goal is to improve educational opportunities available to children, while strengthening links of schools with community and state structures. Project activities include: Implementation of activities that raise learning outcomes, engagement of the community and families to keep their children in school with a special emphasis on their daughters, training of teachers, construction of boreholes and hand pumps and the creation of adult literacy, student leadership, and proactive community engagement programs. . GIRLS PROMOTING THE REDUCTION OF GENDER VIOLENCE ------------------ . The $910,000, Because I am a Girl-funded project was designed to reduce violence against girls through empowerment in El Salvador. Project activities include: Creation of "co-listener" peer education groups and safe spaces for girls; provision of psychological support; facilitation of leadership training; coordination of art festivals to raise awareness on gender violence; and the inclusion of gender training for men and boys. Funds donated by individual donors helped develop and support this program. . 5. PROTECTION . Plan's goal: Providing a safe place for children to live and grow to their full potential. . Plan works to ensure that all children are safe and protected from all forms of abuse, neglect, exploitation and violence. We do this through services designed to prevent abuse, neglect and exploitation of children and to help victims recover. We campaign for and promote adequate legal protection at all levels as well as strong support within families and communities. We also raise public awareness of, and respect for, the right of all children to protection and help young people access the skills and knowledge that will help them to protect themselves. . Expenditures from Plan International USA in this area totaled approximately $2,678,468 for FY13, $2,181,365 of which was transferred to Plan International Inc. Examples of Plan's FY13 projects in this area include: Combating FGM/C in Sudan, Fighting Against Child Trafficking (FACT), Combating Child Labor in Andhra Pradesh and Addressing Children's Basic Rights in Sengal (ABRIS). . . COMBATING FGM/C IN SUDAN ------------------------ . The Department of State provided $500,000 for this project to address the on-going problem of female genital mutilation and cutting in the White Nile State, Sudan. Project activities include: conducting a series of trainings and awareness-raising sessions targeting community leaders and family members, building greater capacity in advocacy among community members, and calling on the government to take action on policy. . FIGHT AGAINST CHILD TRAFFICKING (FACT) -------------------------------------- . The $1.1 million FACT project is funded by individual donors and the Because I am a Girl campaign to prevent the trafficking of women and children, protect those who are trafficked, and safeguard women and girls from gender- based violence. Project activities include: the implementation of the Better Life Options and Opportunities Model centers for girls and boys; the facilitation of gender and trafficking awareness training for community members; the sensitization of risk factors of and ways to prevent child trafficking; the promotion of government and community leadership and accountability in the prevention of child trafficking and the creation and enabling of safe environments at household and community levels for the vulnerable and rescued children. . COMBATING CHILD LABOR IN ANDHRA PRADESH --------------------------------------- . This $748,801 project, funded by individual donors and the Because I am a Girl campaign, aims for 80 percent enrollment and retention of in-school children, particularly of girls, in the Andhra Pradesh region of India. In addition, the project will remove six to 14 year-old girls from child labor and will assist their families with livelihoods and support. Project activities include: the promotion of school enrollment campaigns and vocational training for girls; the formation of community child-protection committees; the implementation of advocacy initiatives with labor unions and local government to enforce laws against child labor; and the connection of poor rural families with national employment programs. . ADDRESSING CHILDREN'S BASIC RIGHTS IN SENEGAL (ABRIS) ------------------ . This $750,000, USAID-funded project builds the capacity of local communities and government to prevent and respond to human trafficking. Project activities include: the capacity building of law enforcement and legal system personnel to identify and combat trafficking of Talibe children; strengthening the referral system for trafficking victims; a sensitization of the risks and prevalence of trafficking among the Talibe; and increasing available community-based services for Talibe trafficking victims and children vulnerable to trafficking. . 6. ECONOMIC SECURITY . Plan's goal: Children and youth will realize their right to an adequate standard of living. . Plan advocates for young people to make informed choices about their work. We help them access the skills, knowledge and information they need to secure productive, decent work, and to access financial services - especially for women and young people. We work to ensure the inclusion of marginalized populations - especially women - so they can take action to improve their lives. . Working with national and local governments, we advocate for state and community support in times of economic difficulty, to enable children and young people to continue development, and promote policies that support economic activity. We also work with the private sector and civil society to ensure that economic opportunities are available, sustainable, and have the best possible impact on children's lives. . Examples of Plan's FY13 projects in this area include: Girl Power and Village Savings and Loans for Women. On these projects and others, Plan International USA expended $3,349,159 in FY13, $2,230,677 of which was transferred to Plan International Inc. . GIRL POWER ---------- . The five-year, $853,624 project in Sierra Leone is funded by individual donors and the Because I am a Girl campaign to create an enabling environment where girls participate on issues affecting their lives; establish and improve mechanisms that protect and prevent children from pregnancy, early marriage and gender-based violence; and strengthen and support mechanisms that promote the rights of girls. Project activities include: creation of savings and loan groups, facilitation of leadership and reproductive health training for girls; and implementation of community outreach campaigns to reduce gender violence. . . . . . VILLAGE SAVINGS AND LOANS FOR WOMEN ----------------------------------- . The Village Savings and Loans for Women Project in Vietnam is a three-year, $1.1 million project funded by individual donors and the Because I am a Girl campaign to increase access to savings-based financial services for poor rural households. Project activities include: the organization of savings groups primarily for women; the training of the Women's Union on gender-based violence; sanitation; and how to manage the groups independently. . 7. SEXUAL HEALTH, INCLUDING HIV . Plan's goal: Children and youth will realize their right to sexual and reproductive health, including HIV prevention, care, and treatment. . We support quality, age-appropriate reproductive and sexual health education and services for children and young people. We challenge the beliefs and attitudes that maintain inequality between the sexes. We also advocate for more effective policies and actions that respect and protect the rights of children living in a world with HIV. These include the right to be protected from HIV and, for those affected, to receive care and support. This includes advocating for children orphaned by AIDS to live with family members. In FY13, Plan International USA expended $4,777,708 on sexual health (including HIV) programs, $3,659,226 of which was transferred to Plan International Inc. . An example of Plan's FY13 projects in this area include the MacArthur Safe Motherhood - Nigeria Project. . MACARTHUR SAFE MOTHERHOOD - NIGERIA PROJECT. -------------------------------------------- . This MacArthur Foundation-funded project will advance reproductive and maternal health in Nigeria, where a woman has a one in 18 chance of dying during childbirth. Project activities include: the promotion of interventions to reduce barriers to safe motherhood, engaging with families and entire communities through religious and community leaders, to recognize the benefits of family planning and the need to meet the reproductive health needs of young people; strengthening the ambulance systems; and advocacy through the Beyond 2015 International Conference on Population and Development Process. . 8. WATER, SANITATION & HYGIENE . Plan's goal: Children and youth will realize their right to safe, reliable, and affordable drinking water supplies; to hygienic sanitation; and to live in a clean environment. . Plan's water, sanitation and hygiene programs are reaching a growing number of people, and we are one of the leading proponents of community-led total sanitation. This rights- based approach involves encouraging communities-often children and young people-to take the lead in improving their sanitation and champion the benefits of hygiene and sanitation to their peers, families and neighbors. We train and support the community to maintain water supplies and latrines and reinforce behaviors such as hand washing with soap. We work alongside government, communities and local groups to ensure that our impact is sustainable in the long term. . Examples of Plan's FY13 projects in this area include: Testing Modified Community-led Total Sanitation (CLTS) for Scalability, and Cambodia Rural Sanitation and Hygiene Improvement Program (CR-SHIP). Plan International USA expended $4,818,269 on water, sanitation and hygiene in FY13, $3,575,512 of which was transferred to Plan International Inc. . . . . . . . TESTING MODIFIED COMMUNITY-LED TOTAL SANITATION (CLTS) FOR SCALABILITY --------------------------------------- . This $7 million, Bill and Melinda Gates Foundation-funded project is being implemented in Kenya, Ghana and Ethiopia. The project will advance global rural sanitation efforts by improving the cost-effectiveness and scalability of the CLTS approach through increased engagement of local actors. In line with the CLTS approach, the project applies community-led solutions to address both demand for and supply of sanitation, to help communities eliminate open defecation and maintain and improve sanitation status over time. Project activities include: collecting, critically evaluating, and disseminating practical lessons learned about overcoming common challenges to implementing CLTS at scale, based on applied research from pilot interventions in Kenya, Ghana, and Ethiopia that are embedded in broader knowledge generation activities. . CAMBODIA RURAL SANITATION AND HYGIENE IMPROVEMENT PROGRAM (CR-SHIP) ------------------------------------- . The CR-SHIP program, funded by the Global Sanitation Fund (GSF), is a unique financing mechanism for sanitation programs which targets rural villages in five provinces: Kampong Cham, Kampong Speu, Takeo, Kandal and Svay Rieng. The goal of the CR-SHIP program is to increase access to improved sanitation and promote proper hygiene practices in rural communities of Cambodia and to strengthen the capacity of the government, local authorities, and local NGO's in promoting improved sanitation and hygiene. The program utilizes and delivers its service through non-hardware subsidized approaches that have proven successful in enhancing sanitation access within the poorest groups in society and includes components of capacity building, advocacy, knowledge management and monitoring and evaluation. . CEDPA ACQUISITION AND PROGRAMS . On November 16, 2012, Plan International USA acquired the Centre for Development and Population Activities (CEDPA) in an innovative transaction. CEDPA, an international NGO based in Washington, D.C., was one of the first organizations to focus specifically on issues relating to the development and advancement of women. For more than 37 years, CEDPA has transformed the lives of millions of women and girls, making them successful partners in the development of their countries by giving them the tools to improve their lives, and the lives of their family and community members. The acquisition joined CEDPA's talents and projects with Plan to strengthen existing programs and more effectively protect and promote the rights of women and children around the world. Some sample programs Plan acquired with CEDPA (with expenditures of $2,031,344. for these programs) are: . CEDPA GLOBAL WOMEN IN MANAGEMENT (GWIM) PROGRAM ----------------------------------------------- . The CEDPA GWIM program, sponsored by the ExxonMobil Foundation's Women's Economic Opportunity Initiative since 2005, brings together women from diverse cultures and countries to share, examine and adapt best practices worldwide to expand women's economic opportunities and meet the needs of their communities and countries. The program is designed for mid-career women from non-governmental organizations, cooperatives and business women's associations that target emerging and existing women entrepreneurs and business leaders through skill development, opportunities to start or grow businesses, use of tools or technologies that advance women economically, and/or access to resources. Investing in the leadership and programmatic abilities of these women managers strengthens their institutions' capacity to implement and expand high quality, replicable programs and ultimately equip larger numbers of women to participate in their local economies. The program, usually four weeks in length, has been offered in multiple languages and countries including Brazil, Cameroon, Egypt, Indonesia, Mexico, Nigeria, Saudi Arabia, United Arab Emirates and the United States. . TARGETED STATES HIGH IMPACT PROGRAM (TSHIP) ------------------------------------------- . Plan is working in conjunction with John Snow International and a consortium of partners to implement USAID's Targeted States High Impact Project (TSHIP), in targeted states in Nigeria. TSHIP aims to use a tri-focus approach to improve community engagement, quality of health care services and health systems effectiveness. Plan will be using their extensive expertise in building community coalitions and providing public health education to increase the integration and sustainability of family planning, reproductive, maternal and child health programs implemented by TSHIP. . LEADERSHIP, EMPOWERMENT, ADVOCACY, AND DEVELOPMENT (LEAD) ---------------------- . Plan is now a partner on the Leadership, Empowerment, Advocacy, and Development (LEAD) project. The goal of LEAD is to strengthen local governance, increase the capacity of local organizations and improve service delivery. Working with RTI International, Plan is supporting the project by ensuring the integration of gender considerations through all elements of the project. . TEKPONON JIKUAGOU: ADDRESSING UNMET NEED FOR FAMILY PLANNING THROUGH SOCIAL NETWORKS IN BENIN -------------------------------- . Tekponon Jikuagou is a five-year USAID-funded project that aims to reduce the unmet need for family planning in Benin through community social network interventions. The goal is to create a social environment that enables married couples to achieve their fertility desires by fostering reflective dialogues, catalyzing discussions, and diffusing key family planning messages through formal and informal social groups, influential opinion leaders and well- connected individuals. . THE HEALTH POLICY PROJECT ------------------------- . The USAID-funded Health Policy Project (HPP) aims to strengthen policy, advocacy, governance and financing for strategic, equitable, and sustainable health programming in developing countries. HPP strengthens the capacity of policymakers, planners and advocates to gather, analyze, and use data to inform advocacy, decision making, monitoring, and accountability. It develops host-country capacity to design evidence-driven policies and guidelines, builds the capacity of civil society organizations to hold governments accountable, and promotes the capacity of health stakeholders to forge partnerships, facilitate dialogue, and foster cooperation among the public sector, private sector, and civil society. Plan will leverage the CEDPA legacy to contribute to the project by providing expertise and best practices in the areas of women-centered leadership, advocacy, capacity building and program management. The project is managed by USAID's Bureau for Global Health Office of Population and Reproductive Health and is implemented by Futures Group, in collaboration with CEDPA (now Plan), Futures Institute, Partners in Population and Development Africa Regional Office, Population Reference Bureau, Research Triangle Institute International, and The White Ribbon Alliance for Safe Motherhood. . B. BUILDING RELATIONSHIPS (FORM 990, PAGE 2, LINE 4b) . As part of our mission, we promote learning and understanding among people of different countries and cultures. Through our child sponsorship program, where a sponsor in the U.S. is linked with a child in need, children and sponsors can exchange letters, cards, and photos as a way to better understand each others cultures. These cross-cultural exchanges provide the foundation for the sponsor/child relationship. Plan provides various program communications to sponsors throughout the year. Sponsors are introduced to their children through the initial materials in their Sponsorship Guide. The "Sponsored Child Introduction" provides information on the child and family, along with a photo. This information is also accompanied by an "Area Overview" which provides information relevant to activities in the sponsored child's community. . Our annual "Programs in Action" report highlights some of our program successes across the world each year, while our "Annual Update" specifically details programs or projects within a child's community or program area. This update is accompanied by new photographs of the sponsored child and his or her family members. Development education communications (posted online) provide information about a particular development issue in a program country and are written from the perspective of children. These are some of the ways that the relationships between sponsors and children are nurtured and promoted throughout the year. Building relationships is a reciprocal process and we encourage two-way communications. We contact all new sponsors to welcome them to Plan and encourage them to write to their sponsored child and we send writing materials to sponsors who have been with us for six months, encouraging them to do the same. We also promote an annual "Plan International USA Writing Day" to remind sponsors of the importance of communications and encourage them to write to their child, and we remind sponsors of their child's upcoming birthday and encourage them to send a birthday card. Through our website, sponsors can easily send email communications or letters to their sponsored children. Finally, we have a "writing series" which reminds our sponsors to write to their child. . The costs of $328,786 associated with these cross-cultural exchanges are known as "Building Relationships." During the year ended June 30, 2013, there were approximately 44,000 communications from sponsored children to their sponsors; 34,700 communications from the field offices to sponsor/donors regarding individual sponsored children and families; and approximately 30,200 communications sent from sponsors to children. . In addition to the types of communications noted above (which are processed through a centralized communications or mail area at Plan International USA offices in Warwick, RI), there are also some Plan countries through which sponsored children and their sponsors can send and receive their "Building Relationships" communications via a process we call "direct communications." For these offices, letters and communications are sent and received through the local postal system, bypassing Plan International USA in Warwick, Rhode Island. In some instances, sponsors are encouraged to send email communications to their children. . . C. DEVELOPMENT EDUCATION AND ADVOCACY (FORM 990, PAGE 2, LINE 4c) . As part of its mission, Plan International USA conducts educational outreach programs in the U.S. with youth, educators, donors, sponsors, and the public about issues affecting children and families in the developing world. Development education programs enhance the public's understanding of the causes and conditions of poverty in developing countries and the role that Plan can have in the development process. Development Education is one of the key tools Plan uses to strengthen relationships with and between individual children, adults, groups, organizations, and institutions. . Plan International USA brings messages to the public through its "Programs in Action" and "Promising Futures" reports, country information booklets, cross-cultural communications, monthly e-newsletter, and specific work with classroom learning. Information about issues affecting children is regularly posted on our website and available through our video library. Youth group activities and speaking engagements by staff also play a key role in the delivery of these messages. . The Youth Engagement and Action (YEA) team at Plan International USA works directly with students and teachers in an effort to increase awareness of the difficult issues that the developing world faces. Specifically, our youth network, Youth United for Global Action & Awareness (YUGA) gives young people a voice by helping them organize meetings, school activities, retreats, and events that bring attention to children affected by poverty, HIV/AIDS, child trafficking, and other issues. . The team also manages School-2-School Linking, a program that connects youth in the United States with their peers overseas. School-2-School Linking provides a private, secure online platform and monthly, project-based curriculum that explores different development topics, and also employs creative cross-cultural learning strategies. . Additionally, Plan International USA facilitates engagement through group meetings, development of school curricula, and advocacy that reinforces the communications around poverty and community development. Plan International USA is an active partner and/or member in groups and coalitions that support these issues, such as the Alliance of International Youth Development, the Basic Education Coalition and InterAction, and is a founding member, chair, and coordinator of the Orphans and Vulnerable Children Task Force. Regular meetings between CEOs and senior staff of organizations with similar missions help to give all of us a stronger voice. For the fiscal year ended June 30,2013 the total Development Education and Advocacy expenses were $1,075,354. During the fiscal year ended June 30,2013, Plan International USA initiated over 1.5 million mailed or emailed communications, and participated in various presentations, activities, and forums. . Another important element of Plan's educational outreach are the initiatives and the partnerships we develop to increase awareness about the challenges in the developing world. One such partnership is Plan's ongoing relationship with 10x10 and the Girl Rising Initiative. The partnership between Plan International USA and 10x10, which began three years ago, culminated this year with the release of the film, Girl Rising. Girl Rising tells the true stories of real girls striving beyond circumstance and succeeding against impossible odds. It features narration by stars such as Meryl Streep, Anne Hathaway, Alicia Keys, Kerry Washington, Because I am a Girl global ambassador Freida Pinto, and others. Along with a handful of other NGO partners, Plan is benefitting from money raised from the film and associated campaign, which will go towards BIAAG marquee projects. . A different type of partnership, celebrity engagement, has been extremely helpful in leveraging our brand and raising awareness. In April, Plan and Because I am a Girl were represented by Freida Pinto and various International Headquarters and Plan International USA staff at the 2013 Spring Meeting of the World Bank and the International Monetary Fund. The evening's Call to Action featured World Bank President Dr. Jim Yong Kim, UN Secretary-General Ban Ki-Moon, UK Secretary of State for International Development Justine Greening, BIAAG Global Ambassador Freida Pinto, SOLA co-founder Shabana Basij-Rasikh, and Girl Rising Executive Producer and 10x10 Executive Director Holly Gordon. The VIP film screening following the rally was attended by 300 high-level dignitaries and journalists. . Plan International USA's CEO accompanied Ms. Pinto to the White House the following morning to meet with Valerie Jarrett and Tina Tchen, who head up President Obama's Council on Women and Girls Leadership. Plan hosted a dozen screenings of the Girl Rising film, two of which were invitation- only, hosted by Plan's Philanthropy Team. Plan International USA has assisted with organizing Plan screenings globally, most recently in Bangkok. The screenings, external events, and Freida Pinto's participation in the film have all resulted in invaluable earned media around the campaign and Plan's work, including two CNN stories and Freida Pinto's open letter on CNN.com-"A Message to Girls." . Theatrical distribution of the film in the U.S. largely took place through Gathr, an online platform that allows people to request the film be brought to their local cities/theaters. As of June 30, 2013, over 125,000 tickets have been reserved at more than 400 screenings nationwide via Gathr. Plan is receiving financial support from 10x10's education fund which will be directed towards an education BIAAG program in Burkina Faso. . Through donor communications, sponsor meetings, website publications and public gatherings, Plan International USA will continue to reach out to the public and invite them to engage with us and make a difference for children in need. We have found that once people understand these issues, they are willing to take action. Our task is to help bring these issues to light. . Schedule I Plan International USA monitors funds transferred to Plan Part I, Line 2 International, Inc. (PII) regularly throughout each fiscal year. Plan International USA staff are involved in the planning, design, and implementation of programs that are currently administered through PII and work directly with staff of PII in these matters. Some of the specific activities include: . 1. Plan International USA has access to and regularly reviews the global organization's intranet site which includes significant amounts of data on the program activities being conducted throughout all of the program locations. . 2. Plan International USA has regular access to financial reporting which allows for the monitoring of programs on a budget vs. actual basis as well as providing detail on the types of spending that are conducted so that the monitoring of the proper scope of work can be done. . 3. Plan International USA can review the results of the work conducted by PII's Global Assurance Unit (i.e. internal audit) to gain satisfaction over the procedures and controls that are in place at the program locations. . 4. Plan International USA staff conduct regular field visits whereby they perform program monitoring and evaluation work as well as providing technical program backstopping assistance. . 5. Plan International USA has representation on many of the global management and program consortia that help oversee and guide the work of PII. . 6. At Plan International USA, the U.S. National Office (USNO) of Plan International, Inc., two members of the USNO Board of Directors are elected as delegates to the Plan International Member's Assembly which is composed of delegates from all national office members. The Member's Assembly serves as the governance and policy setting board for the worldwide organization. . . Overall, there is open communication between Plan International USA and PII which provides for effective and timely oversight of the use of funding provided by Plan International USA to PII. . Schedule G The information for Public Outreach Fundraising, Grassroots Line 2(b) Campaigns & Developing Awareness are representative of the Column (v) results during the fiscal year ended June 30, 2013. The activities are undertaken primarily to generate monthly-giving donors as opposed to soliciting one-time gifts. Although some one-time gifts are achieved, the focus is on child and project sponsors who enroll into a long-term voluntary giving program. As a result, it is not unusual to have small amounts of revenue within the same fiscal year as the campaigns are conducted. Instead, the costs are recovered over a long-term period through the donors that are retained and make continuing payments. During the fiscal year ended June 30, 2013, the campaigns with Public Outreach, Grassroots Campaigns & Developing Awareness generated approx. 9,000 new donors who signed up for one of Plan International USA's monthly giving options. . Schedule G Plan International USA did not enter into any agreements with Part IV fundraisers under which they made payments exclusively for such expenses but not for professional services. . . Schedule G Names and Addresses of Firms Listed in Part I Part IV . Public Outreach Fundraising 1511 3rd Avenue, Suite 788 Seattle, WA 98101 . Grassroots Campaigns, Inc. 59 Temple Place, Suite 402 Boston, MA 02111 . Developing Awareness, Inc. 89 Yesler Way Mezzanine Seattle, WA 98104 . Integral-DC, LLC 1203 19th St. NW, Suite 500 Washington, DC 20036 . InfoCision, Inc. 325 Springside Drive Akron, OH 44333 . PLAN INTERNATIONAL INC PO BOX 7670 WARWICK RI 02887 510169168 Supporting Organization NY 501(c)(3) 509(A)(3),LINE 11 TY NA false CEDPA NIGERIA 22 PORT HARCOURT CRESCENT AREA 11 ABUJA NI Program Services NI 501(c)(3) Schedule A, Ln 7 PLAN INTERNATIONAL USA INC true CHARITABLE REMAINDER UNITRUST N/A NA RI 02886 REMAINDER TRUST RI NA T false false true false false false false false false false false false false false false false true true false false PLAN INTERNATIONAL INC b 48597258 Accrual Acctg PLAN INTERNATIONAL INC p 381821 Invoice Amt PLAN INTERNATIONAL INC q 1727309 Invoice Amt CEDPA NIGERIA b 744247 Accrual Acctg