Issued: July 2021
Expires: July 2023
One Dag Hammarskjold Plaza, 9th Floor
https://www.popcouncil.org
One Dag Hammarskjold Plaza, 9th Floor New York, NY 10017
Standards For Charity Accountability
Board Oversight
Standard 1 (Oversight of Operations and Staff)
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.
Standard 2 (Number of Board Members)
Soliciting organizations shall have a board of directors with a minimum of five voting members.
Standard 3 (Frequency and Attendance of Board Meetings)
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.
Population Council does not meet this Standard because:
The board of directors held two meetings in 2019.
Standard 4 (Compensated Board Members)
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.
Standard 5 (Conflict of Interest)
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.
Measuring Effectiveness
Effectiveness Policy
Standard 6 (Board Policy on Effectiveness)
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.
Effectiveness Report
Standard 7 (Board Approval of Written Report on Effectiveness)
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.
Program Expenses
Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.
Fundraising Expenses
Standard 9 (Fund Raising Expense Ratio)
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.
Accumulating Funds
Standard 10 (Ending Net Assets)
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.
Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, 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.
Detailed Expense Breakdown
Standard 12 (Detailed Functional Breakdown of Expenses)
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.
Accurate Expense Reporting
Standard 13 (Accuracy of Expenses in Financial Statements)
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.
Budget Plan
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
Fundraising & Info
Truthful Materials
Standard 15 (Misleading Appeals)
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.
Standard 16 (Annual Report)
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.
Website Disclosures
Standard 17 (Web Site Disclosures)
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.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
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.
Cause Marketing Disclosures
Standard 19 (Cause Related Marketing)
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).
Standard 20 (Complaints)
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.
Population Council does not meet the following 1 Standards for Charity Accountability:
Population Council meets the remaining 19 Standards for Charity Accountability.
Year, State Incorporated
1952, NY
Population Council Kenya
PC Consulting Population Council Consulting Private Limited (India)
Population Center Pakistan
Population Council Institute (India)
"to improve the health and well-being of current and future generations around the world and to help achieve a humane, equitable, and sustainable balance between people and resources."
Population Council reports that it conducts research to address health and development issues across more than 50 countries. The organization partners with national health ministries, government agencies, and nonprofits to produce research that informs policies and programs worldwide. Population Council's research includes efforts to end female genital mutilation, improve educational access for indigenous girls, provide access to contraceptive devices and reproductive health services, and expand access to HIV services.
For the year ended December 31, 2019, Population Council's program expenses were:
Social and behavioral sciences $46,100,666
Biomedical research $11,600,683
Total Program Expenses: $57,701,349
Julia Bunting, President
Compensation*
Chair of the Board
Darcy Bradbury
Chair's Profession / Business Affiliation
Managing Director, The D.E. Shaw Group
Paid Staff Size
*2019 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Planned giving arrangements, Other
Fundraising costs were 1% of related contributions. (Related contributions, which totaled $54,153,038 are donations received as a result of fundraising activities.)
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 Population Council's audited financial statements for the year ended December 31, 2019.
Grants and contributions $54,153,038
Royalties $23,224,814
Investment return, net $19,341,357
Other income $152,518
Programs: 82%
Administrative: 18%
Fundraising: Less than 1%
Program expenses $57,701,349
Fundraising expenses $661,742
Administrative expenses $12,419,800
Other expenses $0
Total expenses: $70,782,891
Income in Excess of Expenses $26,088,836
Beginning Net Assets $106,630,678
Other Changes In Net Assets $-777,305
Ending Net Assets $131,942,209
Total Liabilities $37,917,673
Note 1: As noted in the above financial section, "other changes in net assets" refers to net periodic benefit costs other than service cost (-$314,317) and postretirement benefit changes other than net periodic benefit cost (-$462,988).
Note 2: According to Population Council's 2019 IRS Form 990, the organization received $12,633 in donated vehicles.