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Childrens Shelter of Cebu

EIN 41-1330241 · Saint Paul, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong97 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$2.9 million
Spending
$2.9 million
Spent on programs
86%
Reserves
15.4 months of spending
Largest source of income
donations and private grants, 95%
Employees
7
Volunteers
30
Highest pay
$133,644, president/ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 97 out of 100. Higher than 87% of charities in its peer group (international, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 15.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 64% of charities in its peer group (international, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $2.3 million spent. 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, 2024. THERE WERE 8 LEADERSHIP STAFF, 8 HOUSEPARENTS, 51 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.
  2. $150,000 spent. CHILDREN OF HOPE SCHOOL: TEACHER SALARIES, SUPPLIES, AND SUPPORT. THE CHILDREN OF HOPE SCHOOL SERVED 33 CHILDREN WITH 1 PRINCIPAL AND 7 LICENSED CLASSROOM TEACHERS,WITH A 5:1 STUDENT-TEACHER RATIO. CSC ALSO SUPERVISED HIGHER EDUCATION FOR 31 STUDENTS THROUGH ALTERNATIVE LEARNING SERVICES.
  3. $7,262 spent. MEDICAL: MEDICINE, HOSPITALIZATIONS, LAB TESTS, AND STAFF. OUR MEDICAL TEAM OF 1 NURSING SUPERVISOR, 1 CAMPUS NURSE, 4 NURSE ASSISTANTS, AND 2 PART-TIME PHYSICAL/OCCUPATIONAL THERAPISTS MET THE NEEDS OF THE CHILDREN.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1980.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.