2025-04-18T11:10:29-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-01-01 411330241 CHILDREN'S SHELTER OF CEBU CHIL 6514931551 3600 LEXINGTON AVE N 201 SHOREVIEW MN 55126 KIRBY STOLL PRESIDENT/CEO 6514931551 2025-04-16 1 0 AMANDA SYKORA P01607123 6123764500 2025-04-16 2024 2025-03-06 01:10:19Z KIRBY STOLL 3600 LEXINGTON AVE N 201 SHOREVIEW MN 55126 8285458 0 X WWW.CEBUSHELTER.ORG X 1978 MN MEETING THE NEEDS OF CHILDREN EXPERIENCING HOMELESSNESS IN CEBU, PHILIPPINES. 9 9 7 30 0 0 2610664 2758440 0 0 39263 174206 -16350 -12555 2633577 2920091 1994867 2195166 0 0 506933 509654 0 0 166058 151789 172841 2653589 2877661 -20012 42430 4185816 4338075 13101 15551 4172715 4322524 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. 0 0 2303926 2195166 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. 150000 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. 7262 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. 2461188 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CT FL GA IL MA MD MI MN NC NJ NY OH OR PA RI TN WA WI X X X KIRBY STOLLCHRISTINE OLSEN 6514931551 3600 LEXINGTON AVENUE N SUITE 201 SHOREVIEW MN 55126 KIRBY STOLL PRESIDENT/CEO 40.00 X X 113519 0 20125 JOEL LAWRENCE BOARD CHAIR 1.50 X X 0 0 0 TIM DOTEN VICE CHAIR 1.50 X X 0 0 0 CHRISTINE OLSEN TREASURER 1.50 X X 0 0 0 RONALD DEE SECRETARY 1.50 X X 0 0 0 PETER ARNESON DIRECTOR 1.00 X 0 0 0 TOM HOLMBERG DIRECTOR 1.00 X 0 0 0 RUTH LUNDE DIRECTOR (JAN-MAR) 1.00 X 0 0 0 BRIAN MOLOHON DIRECTOR 1.00 X 0 0 0 ALLISON NEWMAN DIRECTOR 1.00 X 0 0 0 113519 0 20125 1 0 0 0 0 16520 102168 2639752 230901 2758440 182933 182933 5340351 5349078 -8727 -8727 -8727 0 102168 16289 -16289 -16289 MISCELLANEOUS REVENUE 812900 3734 3734 3734 2920091 0 0 161651 2195166 2195166 133644 53458 40093 40093 268739 115598 77897 75244 17440 7522 5048 4870 60443 41566 9574 9303 29388 12334 8629 8425 14686 14686 25074 25074 1959 1959 4214 4214 33613 7059 13445 13109 23770 4992 9508 9270 26130 22670 3460 554 116 222 216 3368 707 1347 1314 MISCELLANEOUS 36956 36956 TRAINING 2517 2517 2877661 2461188 250415 166058 1205235 932108 965529 1044945 369 369 31285 28946 1864 2339 2012819 2358314 4185816 4338075 4606 5951 8495 9600 13101 15551 X 3580519 3690390 592196 632134 4172715 4322524 4185816 4338075 42430 107379 0 X X 0 1 X 1 0 X 2473861 2817591 2573600 2609497 2758440 13232989 2473861 2817591 2573600 2609497 2758440 13232989 1830148 11402841 53257 110124 103205 105502 182933 555021 725 1733 1435 1841 3734 9468 13797478 0.82640 0.83370 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 725. 2021 AMOUNT: $ 1,733. 2022 AMOUNT: $ 1,435. 2023 AMOUNT: $ 1,841. 2024 AMOUNT: $ 3,734. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2052398 183356 214560 2450314 1869406 182992 2052398 2067188 104344 -302126 1869406 1451798 505976 19414 2067188 1189745 96352 165701 1451798 0.74202 0.11833 0.13965 0 0 31285 28946 2339 2339 FURLOUGH LIABILITY 9600 9600 X 3027470 107379 107379 2920091 0 2920091 2877661 0 2877661 0 2877661 PART V, LINE 4: THE ORGANIZATION MAINTAINS THE ENDOWMENT FUNDS TO ENSURE SUSTAINABILITY OF THE MISSION AND TO PROVIDE SPECIAL FUNDING FOR SPECIAL PROJECTS OUTSIDE OF GENERAL OPERATING EXPENSES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. 1 EAST ASIA AND THE PACIFIC 1 112 PROGRAM SERVICES RESIDENTIAL, EDUCATIONAL, AND MEDICAL; SEE FORM 990, PART III FOR DETAILS 2195166 1 112 0 0 1 112 2195166 0 2195166 EAST ASIA PROGRAM SUPPORT: RESIDENTIAL, EDUCATIONAL, AND MEDICAL ASSISTANCE 2191834 WIRE TRANSFER 3332 PROGRAM SUPPLIES FAIR MARKET VALUE 0 0 0 0 0 0 PART I, LINE 2: FUNDS ARE WIRE TRANSFERRED MONTHLY FROM THE US OFFICE. ITEMIZED DOCUMENTATION OF TRANSFERRED FUNDS IS MAINTAINED. PART I, LINE 3: ACCRUAL METHOD CSC SUMMER EVENT 102168 102168 5130 6177 4982 102168 102168 5130 6177 4982 16289 -16289 X 5 227569 PRICE AT SALE 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE WILL BE COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY, TREASURER AND PRESIDENT. THE EXECUTIVE COMMITTEE WILL TAKE UP MATTERS OUTSIDE OF REGULARLY SCHEDULED BOARD MEETINGS ON BEHALF OF THE BOARD IN ADDITION TO SPECIAL PROJECTS ASSIGNED BY THE BOARD. MEETINGS SHALL BE HELD PRIOR TO QUARTERLY BOARD MEETINGS AND AS NEEDED, THE DATE AND LOCATION OF WHICH SHALL BE AGREED TO BY A CONSENSUS OF THE CURRENT EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS TO ADD THE EXECUTIVE DIRECTOR OF CSC AS AN EX-OFFICIO, NON-VOTING MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL REVIEW AND APPROVE THE FORM 990 AFTER THE FINANCE COMMITTEE MEETING WITH THE INDEPENDENT ACCOUNTING FIRM THAT PREPARED THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND MEMBERS OF THE BOARD OF DIRECTORS DISCLOSE ANY PERSONAL OR PROFESSIONAL RELATIONSHIPS THEY HAVE WITH ANY VENDORS OR THIRD PARTIES WHO ARE PROVIDING SERVICES TO THE ORGANIZATION. BOARD MEMBERS, FIELD STAFF, AND U.S. STAFF ANNUALLY COMPLETE A DISCLOSURE FORM IN ADDITION TO VOLUNTEERING INFORMATION ABOUT RELATIONSHIPS AS APPLICABLE THROUGHOUT THE YEAR. WHEN AN EMPLOYEE OR BOARD MEMBER HAS A RELATIONSHIP WITH A POTENTIAL VENDOR OR THIRD PARTY, THE BOARD OF DIRECTORS DETERMINES IF IT IS NECESSARY TO GAIN BIDS AND INFORMATION FROM ALTERNATE VENDORS TO ENSURE THAT USING A PARTICULAR VENDOR WITH A RELATIONSHIP TO A STAFF MEMBER OR BOARD MEMBER IS IN THE BEST INTEREST OF THE ORGANIZATION. BOARD MEMBERS WITH A RELATIONSHIP WITH A POTENTIAL VENDOR OR THIRD PARTY ABSTAIN FROM VOTING IN DECISIONS RELATED TO SELECTING THE VENDOR TO ENSURE THAT THERE IS NO CONFLICT OF INTEREST. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SET THE SALARY OF THE PRESIDENT AT A BOARD MEETING. A SALARY REVIEW WAS PERFORMED THAT MONTH TO ENSURE THE ORGANIZATION IS IN LINE WITH OTHER, LIKE ORGANIZATIONS. THIS YEAR, SALARY DATA WAS REFERENCED FROM A SALARY SURVEY CONDUCTED IN AUGUST 2024 BY PAYSCALE AS WELL AS ECFA COMPENSATION DATA SEPTEMBER 2024. THE PRESIDENT REFERENCED ECFA COMPENSATION DATA SEPTEMBER 2024 FOR OTHER STAFF SALARIES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE EXECUTIVE COMMITTEE WILL BE COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY, TREASURER AND PRESIDENT. THE EXECUTIVE COMMITTEE WILL TAKE UP MATTERS OUTSIDE OF REGULARLY SCHEDULED BOARD MEETINGS ON BEHALF OF THE BOARD IN ADDITION TO SPECIAL PROJECTS ASSIGNED BY THE BOARD. MEETINGS SHALL BE HELD PRIOR TO QUARTERLY BOARD MEETINGS AND AS NEEDED, THE DATE AND LOCATION OF WHICH SHALL BE AGREED TO BY A CONSENSUS OF THE CURRENT EXECUTIVE COMMITTEE.