CHILDREN'S SHELTER OF CEBU (EIN 411330241) - 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

1978

Legal Domicile

Principal Officer

KIRBY STOLL

Phone

6514931551

Tax Period

2024-01-01 to 2024-12-31

CHILDREN'S SHELTER OF CEBU, founded in 1978, is a community nonprofit in the International Affairs sector that reported $2.9M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

MEETING THE NEEDS OF CHILDREN EXPERIENCING HOMELESSNESS IN CEBU, PHILIPPINES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,758,440

Program Service Revenue $0

Investment Income $174,206

Other Revenue $-12,555

TOTAL REVENUE $2,920,091

Expense Breakdown

Grants Paid $2,195,166

Salaries & Benefits $509,654

Fundraising Expenses $166,058

Program Expenses $2,461,188

Other Expenses $172,841

TOTAL EXPENSES $2,877,661

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,920,091	$2,633,577	+0.1%
Expenses	$2,877,661	$2,653,589	+0.1%
Net Income	$42,430	$-20,012	-3.1%

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

$133,644

Total Directors

$133,644

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIRBY STOLL	PRESIDENT/CEO	40.00	Officer Director	$113,519	$20,125	$133,644
JOEL LAWRENCE	BOARD CHAIR	1.50	Officer Director	$0	$0	$0
TIM DOTEN	VICE CHAIR	1.50	Officer Director	$0	$0	$0
CHRISTINE OLSEN	TREASURER	1.50	Officer Director	$0	$0	$0
RONALD DEE	SECRETARY	1.50	Officer Director	$0	$0	$0
PETER ARNESON	DIRECTOR	1.00	Director	$0	$0	$0
TOM HOLMBERG	DIRECTOR	1.00	Director	$0	$0	$0
RUTH LUNDE	DIRECTOR (JAN-MAR)	1.00	Director	$0	$0	$0
BRIAN MOLOHON	DIRECTOR	1.00	Director	$0	$0	$0
ALLISON NEWMAN	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	$2,920,091	$2,877,661	$4,338,075	$42,430
2023	$2,633,577	$2,653,589	$4,185,816	$-20,012
2022	$2,605,054	$2,793,648	$4,022,401	$-188,594
2021	$2,914,195	$1,947,169	$4,614,878	$967,026
2020	$2,526,808	$1,861,950	$3,703,099	$664,858
2019	$2,428,219	$1,757,025	$2,987,218	$671,194
2018	$2,449,295	$1,663,432	$2,105,686	$785,863

CHILDREN'S SHELTER OF CEBU