SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/form990 for instructions and the latest information.
OMB No. 1545-0047
2017
Open to Public Inspection
Name of the organization
Compassion International Incorporated
 
Employer identification number

36-2423707
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
Central America and the Caribbean 0 0 Program Grants to Recipients   124,594,888
East Asia and the Pacific 0 0 Program Grants to Recipients   79,029,956
North America 0 0 Program Grants to Recipients   14,746,750
South America 0 0 Program Grants to Recipients   123,815,521
South Asia 0 0 Program Grants to Recipients   13,947,293
Sub-Saharan Africa 0 0 Program Grants to Recipients   232,273,960
Europe 0 0 Program Grants to Recipients   60,299
Central America and the Caribbean 6 376 Program Services Child Development 17,552,770
East Asia and the Pacific 4 301 Program Services Child Development 9,343,297
North America 1 49 Program Services Child Development 1,560,961
South America 5 273 Program Services Child Development 11,932,504
South Asia 2 68 Program Services Child Development 2,006,340
Sub-Saharan Africa 8 700 Program Services Child Development 27,168,399
           
           
           
           
3a Sub-total ..... 6 376 606,021,437
b Total from continuation sheets to Part I ...     52,011,501
c Totals (add lines 3a and 3b) 26 1,767 658,032,938
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2017
Schedule F (Form 990) 2017
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America & the Caribbean Child Development 21,343,214 Wire Transfer 0    
Central America & the Caribbean Child Development 20,755,797 Wire Transfer      
Central America & the Caribbean Child Development 18,058,877 Wire Transfer 350    
Central America & the Caribbean Child Development 19,233,563 Wire Transfer      
Central America & the Caribbean Child Development 21,427,118 Wire Transfer 348    
Central America & the Caribbean Child Development 38,684,273 Wire Transfer 8,600    
East Asia and the Pacific Child Development 43,459,206 Wire Transfer      
East Asia and the Pacific Child Development 27,778,392 Wire Transfer 1,307    
East Asia and the Pacific Child Development 15,469,566 Wire Transfer 350    
Europe Advocacy 60,299 Wire Transfer      
North America Child Development 16,307,711 Wire Transfer 0    
South America Child Development 28,780,368 Wire Transfer 348    
South America Child Development 17,672,721 Wire Transfer      
South America Child Development 28,524,327 Wire Transfer      
South America Child Development 33,075,815 Wire Transfer 350    
South America Child Development 27,693,747 Wire Transfer 350    
South Asia Child Development 11,317,217 Wire Transfer      
South Asia Child Development 4,426,539 Wire Transfer      
Sub-Saharan Africa Child Development 28,777,274 Wire Transfer 700    
Sub-Saharan Africa Child Development 41,377,254 Wire Transfer      
Sub-Saharan Africa Child Development 26,560,560 Wire Transfer 700    
Sub-Saharan Africa Child Development 42,419,780 Wire Transfer      
Sub-Saharan Africa Child Development 30,233,540 Wire Transfer 700    
Sub-Saharan Africa Child Development 31,210,980 Wire Transfer      
Sub-Saharan Africa Child Development 19,514,918 Wire Transfer 700    
Sub-Saharan Africa Child Development 37,013,920 Wire Transfer      
East Asia and the Pacific Advocacy 26,000 Wire Transfer      
Sub-Saharan Africa Child Development 2,331,334 Wire Transfer      
East Asia and the Pacific Child Development 1,638,432 Wire Transfer      
Central America & the Caribbean Child Development 2,635,516 Wire Transfer      
South Asia Child Development 209,877 Wire Transfer      
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
25
3 Enter total number of other organizations or entities .......................MediumBullet
1
Schedule F (Form 990) 2017
Schedule F (Form 990) 2017Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2017
Schedule F (Form 990) 2017
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2017
Schedule F (Form 990) 2017
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
Part I, Line 2: Compassion International operates through a global network of approximately 7,000 implementing church partners to carry out its mission. To this end, grant funds are calculated and transferred monthly from Compassion's global ministry center (USA) to its 26 National Offices, all of which are located outside the United States. Compassion National Offices then distribute grants monthly to its implementing church partners and beneficiaries. Grant agreements are in place with all grant recipients to ensure clear expectations are communicated pertaining to the purpose and use of funds. Requests for additional grant funding undergo a separate review and approval process, prior to funding. Compassion reserves the right to withhold future grants and/or terminate partnerships when Compassion deems necessary. Compassion's National Offices employ professional staff in-country who are committed to strong program and financial oversight of its implementing church partners to ensure donor funds are used for their intended purpose. In addition to initial vetting, development, and training of church partners, the use of grant funds is monitored monthly through the submission of monthly financial reports. Further monitoring is performed through periodic site visits to ensure activities are implemented effectively. National offices maintain accounting records on an ongoing basis that adhere to both local statutory requirements and those of U.S. GAAP for consolidation purposes. These accounting activities are overseen by Global Finance staff and include monthly review of financial reports at the corporate office. A number of national offices also undergo an external audit annually, which includes the review of implementing church partners on a sample basis. Program Service funds are distributed monthly from Compassion's corporate office to National Offices. The National Offices manage the funds and program services provided to the beneficiaries. Advocacy grants are selected initially through specific criteria based on global strategy and are reviewed on an annual basis. Compassion seeks advocacy opportunities that are aligned with Compassion's mission and purpose. Review and monitoring of these is included in monthly financial reporting described above. All funding processes, use of funds, and monitoring by management is subject to internal audit at any time, based on ministry-wide risk assessments and individual factors, as needed.
Part I, line 3: See description on previous page for the method used to account for expenditures.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2017
Additional Data


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