Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $863

• 1e · Government grants (contributions)

  $24,607,344

• 1f · All other contributions, gifts and grants

  $23,134,602

• 2a · Program service revenue: PUBLICATIONS REVENUE

  total $29,799 · related or exempt $29,799

• 3 · Investment income

  total $3,499,251 · excluded $3,499,251

• 5 · Royalties

  total $15,798,202 · excluded $15,798,202

• 7a · Gross sales of assets other than inventory

  securities $142,799,804 · other assets $534,400

• 7b · Less cost or other basis and sales expenses

  securities $143,118,676 · other assets $392,919

• 7c · Gain or loss

  securities -$318,872 · other assets $141,481

• 7d · Net gain or loss

  total -$177,391 · excluded -$177,391

• 10a · Gross sales of inventory

  $2,385,069

• 10b · Cost of goods sold

  $2,276,983

• 10c · Net income from sales of inventory

  total $108,086 · excluded $108,086

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $205,843 · excluded $205,843

• 11e · Other revenue, total

  $205,843

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $2,214,028 · program services $2,214,028

• 2 · Grants to domestic individuals

  total $405,155 · program services $405,155

• 3 · Grants to foreign organizations and individuals

  total $1,548,217 · program services $1,548,217

• 5 · Compensation of officers, directors and key employees

  total $3,084,998 · program services $1,498,323 · management and general $1,539,036 · fundraising $47,639

• 7 · Other salaries and wages

  total $25,238,565 · program services $18,376,369 · management and general $6,836,354 · fundraising $25,842

• 8 · Pension plan contributions

  total $1,965,363 · program services $1,445,956 · management and general $514,590 · fundraising $4,817

• 9 · Other employee benefits

  total $4,077,361 · program services $2,999,072 · management and general $1,072,163 · fundraising $6,126

• 10 · Payroll taxes

  total $1,467,140 · program services $1,070,864 · management and general $392,674 · fundraising $3,602

• 11b · Fees: legal

  total $458,188 · program services $287,604 · management and general $170,584

• 11c · Fees: accounting

  total $363,211 · management and general $363,211

• 11f · Fees: investment management

  total $350,013 · management and general $350,013

• 11g · Fees: other

  total $9,381,878 · program services $8,532,003 · management and general $828,216 · fundraising $21,659

• 13 · Office expenses

  total $700,044 · program services $463,857 · management and general $234,457 · fundraising $1,730

• 14 · Information technology

  total $2,092,554 · program services $296,652 · management and general $1,795,303 · fundraising $599

• 16 · Occupancy

  total $4,738,602 · program services $3,404,476 · management and general $1,320,434 · fundraising $13,692

• 17 · Travel

  total $2,498,573 · program services $2,153,065 · management and general $345,369 · fundraising $139

• 19 · Conferences, conventions and meetings

  total $2,141,990 · program services $2,091,812 · management and general $50,166 · fundraising $12

• 22 · Depreciation, depletion and amortization

  total $1,338,442 · program services $873,799 · management and general $463,083 · fundraising $1,560

• 23 · Insurance

  total $288,081 · program services $88,328 · management and general $199,731 · fundraising $22

• 24a · Other expenses: LABORATORY SUPPLIES

  total $1,087,699 · program services $1,087,678 · management and general $21

• 24b · Other expenses: PRINTING & PUBLICATIONS

  total $346,258 · program services $287,944 · management and general $54,727 · fundraising $3,587

• 24c · Other expenses: DUES, FEES AND OTHER

  total $293,948 · program services $209,926 · management and general $70,294 · fundraising $13,728

• 24e · All other expenses

  total $13,420,269 · program services $13,403,527 · management and general $16,742

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $22,731,857 · end of year $18,756,158

• 2 · Savings and temporary cash investments

  beginning of year $357,281 · end of year $4,764,312

• 3 · Pledges and grants receivable

  beginning of year $13,284,138 · end of year $10,379,476

• 4 · Accounts receivable

  beginning of year $1,302,883 · end of year $1,392,955

• 8 · Inventories for sale or use

  beginning of year $2,391,533 · end of year $1,191,904

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,237,210 · end of year $1,646,331

• 10a · Land, buildings and equipment: cost or other basis

  $34,926,988

• 10b · Land, buildings and equipment: accumulated depreciation

  $28,673,584

• 10c · Land, buildings and equipment, net

  beginning of year $7,349,987 · end of year $6,253,404

• 11 · Investments: publicly traded securities

  beginning of year $107,018,707 · end of year $114,947,690

• 12 · Investments: other securities

  beginning of year $2,404,065 · end of year $2,990,961

• 15 · Other assets

  beginning of year $20,158,967 · end of year $14,830,867

• 17 · Accounts payable and accrued expenses

  beginning of year $7,637,464 · end of year $8,166,747

• 18 · Grants payable

  beginning of year $0 · end of year $1,307

• 19 · Deferred revenue

  beginning of year $14,578,745 · end of year $14,926,297

• 25 · Other liabilities

  beginning of year $27,805,379 · end of year $21,547,696

• 27 · Net assets without donor restrictions

  beginning of year $109,698,092 · end of year $110,253,454

• 28 · Net assets with donor restrictions

  beginning of year $18,516,948 · end of year $22,258,557

The filer's explanations (Part III)

PART I, LINE 1A

HOME LEAVE TRAVEL AT COUNCIL EXPENSE EMPLOYEES THAT ARE ASSIGNED TO WORK AT ONE OF THE COUNCIL'S INTERNATIONAL OFFICES MAY RECEIVE A HOME LEAVE BENEFIT WHICH INCLUDES ECONOMY CLASS ROUND TRIP TRAVEL AT COUNCIL EXPENSE FOR THE EMPLOYEE AND THEIR ELIGIBLE DEPENDENTS. THIS BENEFIT IS INCLUDED IN TAXABLE INCOME. (THIS BENEFIT DISCONTINUED 31 MARCH 2023) HOUSING ALLOWANCE A TAXABLE HOUSING ALLOWANCE IS APPROVED BY THE BOARD OF TRUSTEES AS PART OF TONY DUTSON'S COMPENSATION PACKAGE, THE ALLOWANCE IS AUTHORIZED IN THE MONTHLY AMOUNT OF $3,500 AND STARTED ON JANUARY 19, 2022. AS THIS IS A SET AMOUNT PAYABLE FOR SELF-ARRANGED HOUSING, IT DOES NOT REQUIRE SUBSTANTIATION PRIOR TO PAYMENT.

PART I, LINE 4A

DURING THE YEAR JULIA BUNTING THRING RECEIVED A SEVERANCE PAYMENT OF $163,653. THIS PAYMENT IS REPORTED AS OTHER REPORTABLE COMPENSATION ON PART II, COLUMN B (III).

FORM 990, SCHEDULE J, PART II:

COMPENSATION DETAIL THE COUNCIL'S POLICIES INCLUDE PROVIDING RELOCATION, HOUSING AND DEPENDENT EDUCATION ALLOWANCES TO U.S. EXPATRIATES AND THIRD COUNTRY NATIONAL EMPLOYEES HIRED AS INTERNATIONAL EMPLOYEES FROM THE COUNCIL'S U.S. HEADQUARTERS TO WORK AT ONE OF THE COUNCIL'S INTERNATIONAL OFFICES. THESE BENEFITS ARE REPORTED AS OTHER REPORTABLE COMPENSATION FOR U.S. EMPLOYEES AND ANY FOREIGN EMPLOYEES THAT DO NOT RECEIVE A W-2. THE HOUSING AND OTHER BENEFITS ARE SHOWN AS A TAXABLE BENEFITS FOR ANY FOREIGN EMPLOYEES THAT DO NOT RECEIVE A W-2 SINCE THE BENEFITS MAY BE TAXABLE IN A FOREIGN JURISDICTION. PROVISION OF HOUSING ALLOWANCE AND DEPENDENT EDUCATION ALLOWANCE WAS DISCONTINUED BY THE END OF THE SECOND QUARTER OF 2023. HARRIET BIRUNGI, OFFICER, RECEIVED U.S. NONTAXABLE HOUSING ALLOWANCE, AND SECURITY SERVICES BENEFITS UNDER THIS POLICY TOTALING $5,390, HOME LEAVE TOTALING $1,391 AND ALSO RECEIVED DEPENDENT EDUCATION ALLOWANCE TOTALING $2,162. ANNABEL ERULKAR, HIGHEST COMPENSATED EMPLOYEE, RECEIVED TAXABLE HOUSING ALLOWANCE AND SECURITY SERVICES UNDER THIS POLICY TOTALING $25,488, HOME LEAVE TOTALING $1,586 AND ALSO RECEIVED REIMBURSEMENT FOR LOCAL TAXES TOTALING $17,133. THE COUNCIL'S POLICIES INCLUDE PROVIDING EMPLOYEES WITH EMPLOYER CONTRIBUTIONS TO A DEFINED CONTRIBUTION 403(B) RETIREMENT PLAN. ANY EMPLOYEE OF THE COUNCIL OTHER THAN A NON-RESIDENT ALIEN WITH NO U.S.-SOURCE INCOME IS ELIGIBLE TO PARTICIPATE IN THE PLAN. EFFECTIVE JANUARY 2009, CHANGES TO THE LAWS THAT GOVERN CONTRIBUTIONS TO DEFINED CONTRIBUTION 403(B) ACCOUNTS PREVENT THESE EMPLOYER CONTRIBUTIONS FROM BEING DEPOSITED INTO 403(B) ACCOUNTS FOR FOREIGN EMPLOYEES. THEREFORE, THE COUNCIL PROVIDES AN AMOUNT EQUIVALENT TO THE EMPLOYER CONTRIBUTIONS DIRECTLY TO THE COUNCIL'S FOREIGN EMPLOYEES AND IS REPORTING THIS AMOUNT AS OTHER REPORTABLE COMPENSATION. HARRIET BIRUNGI, OFFICER, RECEIVED $24,000 AS RETIREMENT ALLOWANCE. AS A RESULT OF THE DEPARTURE OF PRESIDENT JULIA BUNTING IN JULY 2023, THE BOARD OF TRUSTEES APPOINTED A SEARCH COMMITTEE AND HIRED AN EXECUTIVE SEARCH FIRM TO RECRUIT FOR THE PRESIDENT ROLE. THE BOARD OF TRUSTEES APPOINTED TWO INTERIM CO-PRESIDENTS DURING THIS PERIOD.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• POPULATION COUNCIL KENYA

  REPRO. HEALTH · KE · income $3,325,426 · assets $3,198,467

  Directly controlled by POP COUNCIL

• POPULATION CENTER PAKISTAN

  REPRO. HEALTH · PK · income $0 · assets $31,209

  Directly controlled by POP COUNCIL

• POPULATION COUNCIL CONSULT PRIVATE LTD

  REPRO. HEALTH · IN · income $2,459,800 · assets $3,832,213

  Directly controlled by POP COUNCIL

• POPULATION COUNCIL INSTITUTE

  REPRO. HEALTH · IN · income $230,867 · assets $414,171

  Directly controlled by POP COUNCIL

• POPULATION COUNCIL IPM SOUTH AFRICA NPC

  REPRO. HEALTH · SF · income $243,243 · assets $1,671,950

  Directly controlled by POP COUNCIL

• POPULATION COUNCIL IPM BELGIUM

  REPRO. HEALTH · BE · income $0 · assets $80,258

  Directly controlled by POP COUNCIL