COMPASSION FIRST (EIN 205787774) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

MICHAEL MERCER

Phone

5032071320

Tax Period

2023-01-01 to 2023-12-31

COMPASSION FIRST, founded in 2006, is a community nonprofit in the International Affairs sector that reported $2.1M in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,064,806

Program Service Revenue $0

Investment Income $11,614

Other Revenue $-1,183

TOTAL REVENUE $2,075,237

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,258,489

Fundraising Expenses $138,868

Program Expenses $1,968,554

Other Expenses $990,283

TOTAL EXPENSES $2,248,772

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,075,237	$1,824,113	+0.1%
Expenses	$2,248,772	$1,980,738	+0.1%
Net Income	$-173,535	$-156,625	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$164,233

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL MERCER	PRESIDENT &	40.00	Officer	$164,233	$0	$164,233
JENA ANDRES	DIRECTOR	1.00	Director	$0	$0	$0
CODY CUPPER	DIRECTOR	2.00	Director	$0	$0	$0
SHANE DWYER	TREASURER	6.00	Officer Director	$0	$0	$0
TRACY GRIMM	SECRETARY	1.00	Officer Director	$0	$0	$0
JIM HENDERSON	DIRECTOR	1.00	Director	$0	$0	$0
GREG KAUFER	DIRECTOR	1.00	Director	$0	$0	$0
LONNIE SPROAT	CHAIR	2.00	Officer Director	$0	$0	$0
AARON THOMPSON	DIRECTOR	1.00	Director	$0	$0	$0
GREG WHITAKER	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$2,075,237	$2,248,772	$1,138,619	$-173,535
2022	$1,824,113	$1,980,738	$1,355,387	$-156,625
2021	$2,238,291	$1,703,723	$1,423,052	$534,568
2020	$1,656,703	$1,482,637	$988,506	$174,066
2019	$1,679,207	$1,793,643	$715,656	$-114,436
2018	$1,404,738	$1,369,504	$825,974	$35,234

COMPASSION FIRST