Compassion First is a christian relief organization serving child sex- trafficking survivors through long-term residential and community-based aftercare, legal advocacy, peer-to-peer law enforcement training and case- managed intervention support.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$190K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $129K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$190K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$108K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
Spent
$1.5M
To programs
77%
Net assets
$880K
By yearFY2020–FY2025
Revenue
$1.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$1.8M
FY2023$2.1M
FY2024$2.3M
FY2025$3.4M
Expenses
$1.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$2.0M
FY2023$2.2M
FY2024$2.4M
FY2025$2.9M
Net assets
$880K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$880K
FY2021$1.4M
FY2022$1.3M
FY2023$1.1M
FY2024$1.0M
FY2025$1.5M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.1M Management & general 11% · $170K Fundraising 12% · $172K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $190K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$134,213Pt VII · Sec A
Dir of Operatio
$56,056Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Michael Mercer’s $175K as President & is at the 68th percentile of top reported officer pay among 1168 $1–10M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Mercer$174,789$167,665$164,233———
Mike Mercer———$163,586$143,018$134,213
Traci Espeseth$139,042—————
Valerie Bellamy$115,044——$84,685$71,840$56,056

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides long-term care and support for child sex-trafficking survivors.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2020
01

Compassion First continued in its relief and development efforts specific to anti-trafficking services in the following areas: 1) Continued full-capacity operation of an a full-function aftercare shelter in North Sulawesi.

$1.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$25K
Grants paid · 1 grant · $20K · 2021–2021
Safety CompassOR · FY2021$20,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.7M
Money outPt IX
$1.5M
Ln 25
Programscol B$1.1M
Managementcol C$170K
Fundraisingcol D$172K
Owns and owesPt X
$880K
net assets · Ln 32
Cash and savingsLn 1–2$902K
Total assetsLn 16$989K
LiabilitiesLn 26$108K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Noncash giftsLn 1g$49K
Gains on assetsLn 7$0
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$902K
SavingsLn 2$0
Cash and savings togetherLn 1–2$902K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$44K
Other assetsLn 15$0
Total assetsLn 16$989K
LiabilitiesLn 26$108K
Net assetsLn 32$880K
OperationsPt I, VI
EmployeesI 511
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$617K$902K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$45K$44K
Total assetsLn 16$716K$989K
LiabilitiesLn 26$9K$108K
Net assetsLn 32$706K$880K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$190K$149K$22K$19K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$526K$411K$61K$54K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$121K$66K$29K$26K
Payroll taxesLn 10$29K$16K$7K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$110K$88K$13K$9K
Advertising and promotionLn 12$0
Office expensesLn 13$64K$38K$14K$12K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$55K$46K$5K$4K
TravelLn 17$99K$85K$7K$7K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$13K$10K$2K$2K
InsuranceLn 23$7K$5K$569$1K
Other expenses (24a–d)Ln 24$222K$189K$6K$27K
All other expensesLn 24e$46K$40K$3K$3K
Total functional expensesLn 25$1.5M$1.1M$170K$172K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$2.9M$511K$1.5M 990 PDF
FY2024 $2.3M$2.4M−$113K$1.0M 990 PDF
FY2023 $2.1M$2.2M−$174K$1.1M 990 PDF
FY2022 $1.8M$2.0M−$157K$1.3M 990 PDF
FY2021 $2.2M$1.7M$535K$1.4M 990 PDF
FY2020 Viewing $1.7M$1.5M$174K$880K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,656,703 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,679,207$1,656,703
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $1,679,207$1,656,703
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $812,581$866,692
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $981,062$615,945
I-18 Total expensesPrior year $1,793,643$1,482,637
I-19 Revenue less expensesPrior year −$114,436$174,066
Part VI · Governance 7 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,656,703 across 9 lines filed
VIII-1f All other contributions, gifts and grants$1,656,703
VIII-1g Noncash contributions (included above)$49,364
VIII-1h Total contributions, gifts and grants$1,656,703
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$1,656,703
Part IX · Statement of functional expenses $1,482,637 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $148,646 · Management $22,199 · Fundraising $19,424$190,269
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $410,755 · Management $61,343 · Fundraising $53,674$525,772
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $66,078 · Management $28,865 · Fundraising $26,475$121,418
IX-10 Payroll taxesPrograms $15,663 · Management $7,265 · Fundraising $6,305$29,233
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $87,819 · Management $13,048 · Fundraising $9,161$110,028
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $37,916 · Management $14,271 · Fundraising $11,968$64,155
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $45,818 · Management $4,766 · Fundraising $3,937$54,521
IX-17 TravelPrograms $84,621 · Management $7,169 · Fundraising $6,892$98,682
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $9,793 · Management $1,509 · Fundraising $1,859$13,161
IX-23 InsurancePrograms $5,105 · Management $569 · Fundraising $1,444$7,118
IX-24 Other expenses (24a–d)Programs $189,284 · Management $5,706 · Fundraising $27,102$222,092
IX-24e All other expensesPrograms $39,900 · Management $2,959 · Fundraising $3,329$46,188
IX-25 Total functional expensesPrograms $1,141,398 · Management $169,669 · Fundraising $171,570$1,482,637
Part X · Balance sheet $988,506 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $617,483$902,056
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $53,001$42,439
X-10c Land, buildings and equipment, netStart of year $45,172$44,011
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $715,656$988,506
X-17 Accounts payable and accrued expensesStart of year $9,353$6,537
X-24 Unsecured notes and loans payable$101,600
X-26 Total liabilitiesStart of year $9,353$108,137
X-27 Net assets without donor restrictionsStart of year $523,130$683,906
X-28 Net assets with donor restrictionsStart of year $183,173$196,463
X-32 Total net assets or fund balancesStart of year $706,303$880,369
X-33 Total liabilities and net assetsStart of year $715,656$988,506
Part XI · Reconciliation of net assets $880,369 net assets at year end
XI-1 Total revenue$1,656,703
XI-2 Total expenses$1,482,637
XI-3 Revenue less expenses$174,066
XI-4 Net assets at start of year$706,303
XI-10 Net assets at end of year$880,369

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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