Children's Shelter of Cebu

Nonprofit profile at a glance

EIN
411330241
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Shoreview, MN, USA
Phone
6514931551
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$3,024,661
Expenses
$2,346,801
Assets
$5,239,077
Liabilities
$19,915

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KIRBY STOLL (PRESIDENT/CEO)

Highest reported compensation

  • KIRBY STOLL (PRESIDENT/CEO): $140,651 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We exist to glorify god by demonstrating his love to the philippines as we provide a loving, christ-centered home with comprehensive medical, educational and placement services for homeless filipino children.

What it reported doing in 2025

General residential expenses: housing, food, childcare, counseling, and security. Children's shelter of cebu provided a loving home to 69 residents during the year ended december 31, 2025. There were 7 leadership staff, 8 houseparents, 58 homelife employees, 4 social workers, 2 counselors, 2 well-being coaches, 1 special needs therapist, 1 youth educator, 1 homelife associate, and 10 facilities team members on staff.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 77
  • Accountability: 94
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $16.01 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.4%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 82.6% of spending went to programs
  • Governance: 8 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $141K · 10 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.