Nonprofit · EIN 20-5787774
COMPASSION FIRST
Tax-exempt · BEAVERTON, OR 97006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,416,819 | $2,906,011 | $510,808 | $1,527,946 | $14,037 | $1,513,909 |
| December 31, 2024 | 990 | $2,332,695 | $2,445,937 | -$113,242 | $1,012,971 | $9,870 | $1,003,101 |
| December 31, 2023 | 990 | $2,075,237 | $2,248,772 | -$173,535 | $1,138,619 | $53,842 | $1,084,777 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,394,892
- Program service revenue
- $0
- Investment income
- $22,578
- Net gain from sales of assets
- $1,000
- Net income from fundraising events
- -$651
- Other revenue
- -$651
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $174,787
- Other salaries and wages
- $1,235,584
- Salaries, compensation and benefits (total)
- $1,666,211
- Professional fundraising fees
- $0
- Occupancy
- $45,523
- Travel
- $355,156
- Depreciation
- $22,022
- Program services (functional)
- $2,449,695
- Management and general (functional)
- $206,019
- Fundraising (functional)
- $250,297
Balance sheet and other
- Total assets, start of year
- $1,012,971
- Total assets, end of year
- $1,527,946
- Total liabilities, end of year
- $14,037
- Net assets, end of year
- $1,513,909
- Land, buildings and equipment
- $225,155
- Net assets without donor restrictions
- $1,063,206
- Net assets with donor restrictions
- $450,703
- Gross receipts
- $3,417,470
- Employees
- 11
- Volunteers
- 60
- Year formed
- 2006
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL MERCER | PRESIDENT & Trustee or director, Officer | 40 | $174,789 | $15,684 |
| TRACI ESPESETH | VP OF US OP Highest-paid employee | 40 | $139,042 | $12,285 |
| VALERIE BELLAMY | DIR OF DONOR Highest-paid employee | 40 | $115,044 | $11,997 |
| LONNIE SPROAT | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| SHANE DWYER | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| AARON THOMPSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALICE RAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CODY CUPPER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JESSE BONFIGLIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM HENDERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SABINO ARRENDONDO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WENDY SLOCUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MERCER | PRESIDENT & Officer | 40 | $167,665 |
| LONNIE SPROAT | CHAIR Trustee or director, Officer | 2 | $0 |
| SHANE DWYER | TREASURER Trustee or director, Officer | 6 | $0 |
| TRACY GRIMM | SECRETARY Trustee or director, Officer | 1 | $0 |
| GREG KAUFER | DIRECTOR Trustee or director | 1 | $0 |
| CODY CUPPER | DIRECTOR Trustee or director | 1 | $0 |
| AARON THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| JIM HENDERSON | DIRECTOR Trustee or director | 1 | $0 |
| ALICE RAU | DIRECTOR Trustee or director | 1 | $0 |
| WENDY SLOCUM | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MERCER | PRESIDENT & Officer | 40 | $164,233 |
| JENA ANDRES | DIRECTOR Trustee or director | 1 | $0 |
| CODY CUPPER | DIRECTOR Trustee or director | 2 | $0 |
| SHANE DWYER | TREASURER Trustee or director, Officer | 6 | $0 |
| TRACY GRIMM | SECRETARY Trustee or director, Officer | 1 | $0 |
| JIM HENDERSON | DIRECTOR Trustee or director | 1 | $0 |
| GREG KAUFER | DIRECTOR Trustee or director | 1 | $0 |
| LONNIE SPROAT | CHAIR Trustee or director, Officer | 2 | $0 |
| AARON THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| GREG WHITAKER | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1500 NW 167TH PL, BEAVERTON, OR 97006-7342
- In care of
- % MIKE MERCER
- Principal officer (990 for 2025)
- MICHAEL MERCER, 1500 NW 167TH PL, BEAVERTON, OR 97006
- Signed the 990
- SHANE DWYER, TREASURER
- Phone
- (503) 207-1320
- Website
- WWW.COMPASSIONFIRST.ORG
- Return prepared by
- DOUGALL CONRADIE LLC
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.
Program accomplishments
- 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) CONTINUED COMMUNITY BASED CARE FOR SURVIVORS IN EAST JAVA. 4) CONTINUED OPERATING A FULL-FUNCTION AFTERCARE AFTERCARE SHELTER IN WEST JAVA PROVIDING THE SAME PROGRAMMING AND WRAP-AROUND RESIDENTIAL CARE AS OUR OPERATION IN NORTH SULAWESI. 5) CONTINUED 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) CONTINUED 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 $2,449,695
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5787774
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $1,527,946
- Income (IRS master file)
- $3,417,470
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,416,819 | $2,906,011 | $1,527,946 | XML |
| 990 | December 2024 | $2,332,695 | $2,445,937 | $1,012,971 | XML |
| 990 | December 2023 | $2,075,237 | $2,248,772 | $1,138,619 | XML |
| 990 | December 2022 | $1,824,113 | $1,980,738 | $1,355,387 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5787774).
Questions about COMPASSION FIRST
- What is the EIN of COMPASSION FIRST?
- The employer identification number (EIN) of COMPASSION FIRST is 20-5787774.
- Is COMPASSION FIRST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to COMPASSION FIRST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMPASSION FIRST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMPASSION FIRST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMPASSION FIRST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMPASSION FIRST?
- The 990 for the year ended December 31, 2025 names MICHAEL MERCER.
- Who are the officers and directors of COMPASSION FIRST?
- The 990 for the year ended December 31, 2025 lists 12 people; 3 received compensation from the organization, the highest $174,789 (MICHAEL MERCER, PRESIDENT &).
- How much revenue does COMPASSION FIRST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,416,819, expenses of $2,906,011 and total assets of $1,527,946 at year end.
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All nonprofits in BEAVERTON · Oregon · International, foreign affairs and national security