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Nonprofiteer
← COMPASSION FIRST

Form 990 for tax year 2022

Filed by COMPASSION FIRST.

Totals

Total revenue
$1,824,113
Total expenses
$1,980,738
Contributions and grants received
$1,844,700
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
-$20,587
Total assets, end of year
$1,355,387
Total liabilities, end of year
$97,075
Net assets or fund balances, end of year
$1,258,312
Program services expenses (Part IX)
$1,576,326
Management and general expenses
$198,963
Fundraising expenses
$205,449
Program service expenses (Part III)
$1,576,326

Program services were 79.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $44,101

  • 1f · All other contributions, gifts and grants

    $1,800,599

  • 1g · Noncash contributions included above

    $30,000

  • 8a · Fundraising events: contributions included on line 1c

    $44,101

  • 8b · Fundraising events: direct expenses

    $20,587

  • 8c · Net income from fundraising events

    total -$20,587

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $248,267 · program services $187,379 · management and general $26,235 · fundraising $34,653

  • 7 · Other salaries and wages

    total $696,328 · program services $525,551 · management and general $73,583 · fundraising $97,194

  • 8 · Pension plan contributions

    total $37,075 · program services $22,245 · management and general $7,415 · fundraising $7,415

  • 9 · Other employee benefits

    total $116,247 · program services $98,747 · management and general $7,550 · fundraising $9,950

  • 10 · Payroll taxes

    total $42,343 · program services $31,958 · management and general $4,475 · fundraising $5,910

  • 13 · Office expenses

    total $207,939 · program services $155,976 · management and general $42,996 · fundraising $8,967

  • 16 · Occupancy

    total $49,951 · program services $47,894 · management and general $2,057

  • 17 · Travel

    total $186,299 · program services $142,676 · management and general $5,065 · fundraising $38,558

  • 22 · Depreciation, depletion and amortization

    total $17,078 · program services $14,158 · management and general $2,190 · fundraising $730

  • 23 · Insurance

    total $21,552 · program services $17,987 · management and general $1,843 · fundraising $1,722

  • 24a · Other expenses: CONTRACT SERVICES

    total $138,984 · program services $134,078 · management and general $4,906

  • 24b · Other expenses: CLIENT CARE

    total $90,016 · program services $90,016

  • 24c · Other expenses: GIFTS

    total $55,504 · program services $53,132 · management and general $2,372

  • 24d · Other expenses: STAFF & VOLUNTEER APPRECI

    total $43,695 · program services $41,528 · management and general $2,167

  • 24e · All other expenses

    total $29,460 · program services $13,001 · management and general $16,109 · fundraising $350

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,348,738 · end of year $1,091,091

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,184 · end of year $19,791

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

    $315,322

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

    $70,817

  • 10c · Land, buildings and equipment, net

    beginning of year $47,130 · end of year $244,505

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,115 · end of year $8,170

  • 23 · Secured mortgages and notes payable

    end of year $88,905

  • 27 · Net assets without donor restrictions

    beginning of year $1,065,064 · end of year $1,083,632

  • 28 · Net assets with donor restrictions

    beginning of year $349,873 · end of year $174,680

Mission and programs · 2022

Mission

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.

  • 1) CONTINUED FULL-CAPACITY OPERATION OF A FULL-FUNCTION AFTERCARE SHELTER IN NORTH SULAWESI. PROGRAMMING AND WRAP-AROUND CARE INCLUDES RESIDENTIAL AND COMMUNITY-BASED CARE, CATCH-UP EDUCATION, COLLEGE PLANNING, TRAUMA COUNSELING, DISCIPLESHIP, LIFE SKILLS TRAINING, RESILIENCE PROGRAMMING, ETC. 2) OPERATION OF TRANSITION HOME FOR GRADUATES AND RESIDENTS OF OUR NORTH SULAWESI SHELTER IN ADVANCED PHASES OF CARE PURSUING COLLEGE OR VOCATIONAL ASPIRATIONS. 3) SEARCHED FOR A NEW PROPERTY FOR OUR AFTERCARE SHELTER IN EAST JAVA. 4) SECURED A BUILDING, PERMITS, AND FUNDING FOR A THIRD AFTERCARE SHELTER IN WEST JAVA AND BEGAN HIRING STAFF WITH THE GOAL OF OPENING IN EARLY 2023. 5) MOVED OUR NATIONAL OFFICE FROM NORTH SULAWESI TO JAKARTA. 6) EXPANDED TRANSIT MONITORING OPERATIONS IN THE NORTH SULAWESI PORTS TO INTERCEPT TRAFFICKERS BEFORE THEY ARE ABLE TO TAKE A GIRL FROM HER HOME ISLAND. 6) CONTINUED OUTREACH AND OPERATIONAL PARTNERSHIPS WITH LOCAL LAW ENFORCEMENT SPECIFIC TO INVESTIGATION AND RESCUE OF UNDERAGE GIRLS FROM SEXUAL TRAFFICKING AND FORCED PROSTITUTION INCLUSIVE OF CASE-MANAGED FUNDING OF INTERVENTION, CASE MANAGEMENT OF FAMILIES, AND CASE MANAGEMENT/ACCOMPANIMENT OF MINORS UPON COMPLETION OF INTERVENTION. 7) OPERATIONAL PROGRAM EXPANSION IN COMMUNITY DEVELOPMENT EFFORTS SPECIFIC TO "CEMETERY " COMMUNITIES IN EAST JAVA. PROJECT INCLUDES EDUCATION SPONSORSHIP, DROP-IN CENTERS FOR CHILDREN, TEENS, AND ADULTS, ENTREPRENEURSHIP TRAINING, TUTORING, PERFORMING ARTS PROGRAMMING, MARTIAL ARTS, FAMILY SUPPORT, CASE MANAGEMENT, AND LIFE-SKILLS TRAINING. 8) CONTINUED PARTNERSHIPS WITH LIKE-MINDED ORGANIZATIONS (INDONESIA SPECIFIC) INCLUSIVE OF PROGRAM TRAINING. 9) CONTINUED FINANCIAL SUPPORT AND WORK EXCHANGE WITH SAFETY COMPASS, A LOCAL ADVOCACY ORGANIZATION WORKING IN PARTNERSHIP WITH LAW ENFORCEMENT IN FOUR OREGON COUNTIES.

    Expenses $1,576,326

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mike Mercer

    PRESIDENT &

    Total calculated
    $163,586
    From this org
    $163,586
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,586
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $163,586

  • Valerie Bellamy

    DIR OF OPS

    Total calculated
    $84,685
    From this org
    $84,685
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jena Andres

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cody Cupper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Shane Dwyer

    TREASURER

    Total calculated
    $0
    Hours/week
    6

  • Tracy Grimm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greg Kaufer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lonnie Sproat

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Aaron Thompson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greg Whitaker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
27 June 2023
IRS schema version
2022v5.0
Source object
202311939349300316

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