Children's Shelter of Cebu 
The information on this page was last updated 10/20/2026. If you see errors or omissions, please email: [email protected]
Summary
Children's Shelter of Cebu operates four homes for 90-95 abandoned, neglected and abused children in Cebu City, Philippines. CSC is about restoring lives. We've been doing so since 1979 by ministering to each child holistically. We provide food, shelter and medicine, but also schooling, counseling and relationships that foster healing. CSC is a Christian interdenominational ministry.
Contact information
Mailing address:
Children's Shelter of Cebu
P.O. Box 247
Cambridge, MN 55008
Website: cebushelter.org
Phone: (651) 493-1551
Email: [email protected]
Organization details
EIN: 411330241
CEO/President: Roberto Atienza
Chairman: Joel Lawrence
Board size: 9
Founder: Marlys Healy
Ruling year: 1980
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 1992
Purpose
What Sets CSC Apart:
CSC is committed to caring for children with special needs. Approximately 25% of our children have special needs, ranging from blindness to developmental disabilities.
CSC is committed to keeping siblings together. We take in many sibling groups, including sibling groups up to nine!
CSC has served over 900 orphaned children and over 600 CSC children have been adopted in 14 countries since 1979.
Mission statement
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.
Statement of faith
We believe the Bible to be the only inspired, infallible, and authoritative Word of God. We believe there is one God, the Creator of all beings, Who is eternally existent in three persons: Father, Son, and Holy Spirit. We believe in the deity of Christ, in His sinless life, and in His vicarious and atoning death on the cross for our salvation. We believe that all who place their faith in Jesus Christ as Savior and Lord are born again children of God. We believe that our love for God should find expression in our love for our neighbor, whom Jesus commanded us to love as ourselves.
Donor confidence score
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Transparency grade
A
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Financial efficiency ratings
Sector: Relief and Development
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1200 of 1590 | 79 of 121 |
| Fund acquisition rating | | 867 of 1591 | 65 of 121 |
| Resource allocation rating | | 940 of 1591 | 77 of 121 |
| Asset utilization rating | | 1248 of 1590 | 83 of 121 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 6% | 6% | 6% | 6% | 6% | 5% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 6% | 6% | 6% | 5% | 4% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 94% | 94% | 99% | 99% | 97% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 8% | 6% | 6% | 5% | 7% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 6% | 6% | 1% | 1% | 3% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 86% | 83% | 86% | 86% | 87% | 82% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 78% | 99% | 101% | 107% | 67% |
Program output ratio Program output ratio = Program services / Total revenue | 83% | 64% | 84% | 86% | 93% | 55% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 22% | 1% | -1% | -7% | 33% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 4% | 13% | 1% | 0% | -5% | 21% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 7% | 10% | 9% | 9% | 8% | 11% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.57 | 0.45 | 0.66 | 0.63 | 0.69 | 0.42 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.17 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.09 | 0.45 | 0.66 | 0.63 | 0.69 | 0.42 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 15.74 | 349.77 | 728.57 | 908.37 | 434.24 | 842.44 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.05 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.06 | 26.70 | 18.06 | 18.90 | 17.23 | 28.39 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 7% | 0% | 0% | 0% | 0% | 0% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 55% | 222% | 150% | 157% | 143% | 236% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $2,224,945 | $1,977,053 | $2,170,764 | $1,267,259 | $1,836,212 |
| Receivables, inventories, prepaids | $369 | $369 | $369 | $369 | $1,713 |
| Short-term investments | $3,011,059 | $2,358,314 | $2,012,819 | $2,752,595 | $2,773,614 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $5,236,373 | $4,335,736 | $4,183,952 | $4,020,223 | $4,611,539 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $2,704 | $2,339 | $1,864 | $2,178 | $3,339 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $2,704 | $2,339 | $1,864 | $2,178 | $3,339 |
| Total assets | $5,239,077 | $4,338,075 | $4,185,816 | $4,022,401 | $4,614,878 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $14,971 | $5,951 | $4,606 | $9,258 | $5,474 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $14,971 | $5,951 | $4,606 | $9,258 | $5,474 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $4,944 | $9,600 | $8,495 | $8,094 | $15,992 |
| Total long-term liabilities | $4,944 | $9,600 | $8,495 | $8,094 | $15,992 |
| Total liabilities | $19,915 | $15,551 | $13,101 | $17,352 | $21,466 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $4,515,856 | $3,690,390 | $3,580,519 | $3,448,851 | $3,972,567 |
| With donor restrictions | $703,306 | $632,134 | $592,196 | $556,198 | $620,845 |
| Net assets | $5,219,162 | $4,322,524 | $4,172,715 | $4,005,049 | $4,593,412 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $2,851,623 | $2,758,440 | $2,610,664 | $2,573,600 | $2,817,591 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $182,747 | $174,206 | $39,263 | $48,688 | $108,889 |
| Other revenue | ($9,709) | ($12,555) | ($16,350) | ($17,234) | ($12,285) |
| Total other revenue | $173,038 | $161,651 | $22,913 | $31,454 | $96,604 |
| Total revenue | $3,024,661 | $2,920,091 | $2,633,577 | $2,605,054 | $2,914,195 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $1,939,461 | $2,461,188 | $2,272,635 | $2,424,571 | $1,604,895 |
| Management and general | $229,208 | $250,415 | $232,939 | $226,590 | $215,391 |
| Fundraising | $178,132 | $166,058 | $148,015 | $142,487 | $126,883 |
| Total expenses | $2,346,801 | $2,877,661 | $2,653,589 | $2,793,648 | $1,947,169 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $677,860 | $42,430 | ($20,012) | ($188,594) | $967,026 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $677,860 | $42,430 | ($20,012) | ($188,594) | $967,026 |
Compensation
| Name | Title | Compensation |
| Kirby Stoll | President/CEO | $140,651 |
Compensation data as of: 12/31/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 10/20/2026. To update the information below, please email: [email protected]
History
In 1978, Marlys Healy visited the Philippines. Her heart was broken by the desperate conditions of the street children in Cebu City. A desire grew in her to do something to help those children, and she began to share it with others.
After returning to the US she gathered some interested friends (she married Paul Healy along the way) and they began raising the funds necessary to start caring for children in Cebu. This group of friends, being frustrated by the long, slow process of collecting funds, began to wonder if this whole thing was a crazy idea that wasn't going to work out. Then Paul was invited to speak to a group of university students. As Marlys says:
"We all knew that you don't do fundraising with college students, but they could surely pray. There happened to be a young man there that evening who was touched deeply while Paul was sharing and he gave us half of a trust fund, which was $40,000. To this day it is still thrilling to tell that story, and I still get tears in my eyes when I think of how God touched that young student, and how he shared so generously. We took that as the sign we had prayed for and sold our winter clothes and a few pieces of furniture and we packed our bags and were off to the Philippines in May of '79."
In 1979, they began offering care to those in need. The ministry grew each year. At one point in the early days at CSC, 22 children and adults lived in a one-bathroom home!
Program accomplishments
CSC has served over 950 orphaned children and over 600 CSC children have been adopted in 14 countries since 1979.