﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T15:25:05-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Fox &amp; Company PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2118 Grant Ave</AddressLine1>
        <City>El Paso</City>
        <State>TX</State>
        <ZIPCode>79930</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>742878803</EIN>
      <Name>
        <BusinessNameLine1>Mercy In Action Inc</BusinessNameLine1>
      </Name>
      <NameControl>MERC</NameControl>
      <Phone>8057484672</Phone>
      <USAddress>
        <AddressLine1>PO Box 2777</AddressLine1>
        <City>Paso Robles</City>
        <State>CA</State>
        <ZIPCode>93447</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Vicki Penwell</Name>
      <Title>President</Title>
      <Phone>8057484672</Phone>
      <DateSigned>2011-11-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Patrick J Fox</Name>
      <Phone>9155329966</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10046300000 RetDoc1051800001">
      <AddressChange>X</AddressChange>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>www.mercyinaction.org</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>159532</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>63590</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>95942</ProgramServiceRevenue>
      <TotalRevenue>159532</TotalRevenue>
      <SalariesOtherCompEmplBenefits>29000</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>4490</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>12060</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>10591</PrintingPublicationsPostage>
      <OtherExpensesTotal>82230</OtherExpensesTotal>
      <TotalExpenses>138371</TotalExpenses>
      <ExcessOrDeficitForYear>21161</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>13425</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>34586</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>34317</BOY>
        <EOY>77971</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>34317</BOY>
        <EOY>77971</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>20892</BOY>
        <EOY>43385</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>13425</BOY>
        <EOY>34586</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>Christian servant evangelism focused on the crisis in maternal, newborn, and child health care worldwide.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Support of midwifery clinics located in the Philippines to provide free maternity care to extremely impoverished families. A new ministry site was established in Olongapo, Philippines and outreaches to tribal people displaced by a volcano were instituted. In 2010 Mercy in Action provided 181 deliveries, approximately 800 prenatal exams, and over 600 postpartum home visits. Prenatal vitamins were distributed to more than 1,000 pregnant women. All services in the Philippines were provided free of charge.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>76530</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Six seminars on midwifery training and volunteerism in developing countries were held in the United States, with 56 midwife students attending. Training was also held in the Philippines where 8 participants from 4 countries attended seminars and outreaches to the poor. Medicines and checkups were provided through these outreaches.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>61841</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>138371</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Vicki Penwell</PersonName>
        <AddressUS>
          <AddressLine1>10304 W Pattie St</AddressLine1>
          <City>Boise</City>
          <State>ID</State>
          <ZIPCode>83704</ZIPCode>
        </AddressUS>
        <Title>Executive Director</Title>
        <AvgHoursPerWkDevotedToPosition>50.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>29000</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kristen Benoit</PersonName>
        <AddressUS>
          <AddressLine1>85 Clinton St</AddressLine1>
          <City>Redford</City>
          <State>NY</State>
          <ZIPCode>12978</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Timothy Herndon</PersonName>
        <AddressUS>
          <AddressLine1>2801 Missouri Ave Ste 10</AddressLine1>
          <City>Las Cruces</City>
          <State>NM</State>
          <ZIPCode>88011</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>Terri Woods</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>PO Box 2777</AddressLine1>
          <City>Paso Robles</City>
          <State>CA</State>
          <ZIPCode>93447</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8057484672</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>141628</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>71007</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>50628</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>40739</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>63590</CurrentTaxYear>
        <Total>367592</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>339853</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>121292</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>48099</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15705</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>95942</CurrentTaxYear>
        <Total>620891</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>481481</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>192299</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>98727</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56444</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>159532</CurrentTaxYear>
        <Total>988483</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <CurrentTaxYearMinus3Years>20102</CurrentTaxYearMinus3Years>
        <Total>20102</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus3Years>20102</CurrentTaxYearMinus3Years>
        <Total>20102</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>968381</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>481481</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>192299</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>98727</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56444</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>159532</CurrentTaxYear>
        <Total>988483</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.97970</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98380</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>Other Expenses</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 16</ReturnReference>
        <Explanation>Description: Medical/Clinic Costs. Amount: 34,290. Description: Payroll Taxes. Amount: 2,218. Description: Travel &amp; Transportation. Amount: 16,410. Description: Student Housing. Amount: 20,697. Description: Curriculum &amp; Books. Amount: 2,431. Description: Student Meals. Amount: 6,184. Total to Form 990-EZ, line 16: 82,230.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Liabilities</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 26</ReturnReference>
        <Explanation>Description: Registration, Training Fee, &amp; Other Deposits. Beg. of Year Amount: 20,892. End of Year Amount: 39,808. Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 2,168. Description: Payroll Taxes Payable. Beg. of Year Amount: 0. End of Year Amount: 1,409.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10046300000">
      <Declaration>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>