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General Instructions - Archdiocese of Chicago

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                               General Instructions – Parish
                                  July 1, 2009 - June 30, 2010

Please read through these instructions before starting to fill out your forms. You may find
some useful information that will save you time and effort in the long run.


This Annual Financial Report provides an actual accounting of your revenues and expenses for
the fiscal year ending June 30, 2010. As a modified cash-based report, stated revenues should
include only funds actually received/accrued beginning July 1, 2009 and ending June 30,2010.
Likewise, stated expenses should include all expenses actually paid/accrued between these
dates. If your submitted reports are prepared on a cash basis, unpaid obligations should be
reported on Schedule D-1.

Deposit and/or loan transactions with the Pastoral Center should be recorded in the designated
area of Schedule C-1. Interest earned on deposits with the Pastoral Center should be recorded
as income on Schedule A-1, line 10. If this interest is not taken as cash, i.e. left on deposit at
the Pastoral Center, this amount should also be recorded on Schedule C-1, line 5 as savings
deposited with the Archdiocese. This roll-forward is not required if a Balance Sheet with
Previous Year Comparison is submitted.

Please use special care in relation to Loans and Gains/Losses on Investments. Separate
documents can be found on the Archdiocesan Website under (Departments/Financial
Services/Parish Operations/ click on their website and go to Service Center and Training
Calendar, then Procedures, Forms and Materials). They are:

   Recording Archdiocesan Loans, Invoices and Payments
   Recording Gains and Losses for Endowments and Special Investment
   Recording Archdiocesan Conversion Loan at the end of the Fiscal Year

When submitting your Annual Report, you may substitute your QuickBooks/Right Networks
schedules A1, A1A, Page 3, B1, Page 5, C1, and D1 in place of the matching Excel worksheet
schedules. A Two-Year Balance Sheet should be included with your Annual Report.

Neither church expenditures nor school receipts should include any grant or subsidy the parish
may provide the school. This is only an internal transfer of funds. The only exception is where
an independent consolidated school exists and is supported by a group of parishes. In such a
case, the parish records grants to the school as "miscellaneous expenses" on Schedule A-1, line
37, column A. Each consolidated school prepares its own Annual Financial Report and records
grants from parishes as "miscellaneous school income" on Line 11 Schedule B-1, Column A.

Parishes operating high schools should not report high school revenues and expenses for the past
year within their parish report. High schools will be reporting separately.
                                                                                                  2




                                     Schedule A-1 - Page 1


This schedule reflects the cash receipts and cash disbursements of various ordinary operating
activities of the church, excluding school activities.

Column definitions -

Column A (Class Code 10) is used to record the receipts and disbursements of the church
          operation. Rectory expense and convent expense are to be included here.

Column B (Class Code 20) is used to record the receipts and disbursements of the catechesis
          programs.

Column C (Class Code 30) is used to record the receipts and disbursements of any auxiliary group
          whose financial activity is recorded on the parish accounting system.

Column D (Class Code 40) is used to accumulate the receipts and disbursements of specific other
          activities operated by the church. Bingo and lease and rental receipts are included in
          this column. The totals from each line item on Schedule A-1A are recorded in this
          column. In addition, receipts and disbursements from other activities operated by
          the church is recorded in this column.

Each line of column E represents the total of the amounts listed in columns A through D of that
line.


Line definitions -

Ordinary Operating Income

   Line 1 – Acct: 3000 Sunday and Holy Day Collections should be recorded in Column A.
                    3011 Sunday Collection
                    3012 Sunday Collection Envelopes
                    3013 Sunday Collections Loose Check/Cash
                    3015 Holy Day Collection
                    3016 Holy Day Collection Envelopes
                    3017 Holy Day Collection Loose Check/Cash
   Line 2 – Acct: 3020 Christmas Collection should be recorded in Column A.

   Line 3 – Acct: 3030 Easter Collection should be recorded in Column A.
                                                                                                3



Line 4 – Acct: 3040 Other Collections for the parish should be recorded in Column A unless
                   they are taken for the specific benefit of one of the other parish activities
                   listed in columns B, C, or D.
                 3041 Fuel Collection
                 3042 Flowers Collection
                 3043 School Support Collection
                 3044 Maintenance Collection

Line 5 - Acct: 3100 Tuition – Income received for educational services under church
                    operations. This includes all Catechetical Programs including Religious
                    Education, Adult Catechesis, RCIA, etc.
                 3101 Tuition - Current
                 3102 Tuition - Prior

Line 6 - Acct: 3110 Fees – Income received from enrolling in educational programs.
                    This includes all Catechetical Programs including Religious Education,
                    Adult Catechesis, RCIA, etc.
                 3111 Registration Fee
                 3112 Health/Other Insurance Fees
                 3113 Book and Supply Fees
                 3114 Archdiocesan Fee
                 3115 Activity/Program Fees
                 3116 Athletic Fee
                 3117 Graduation Fee
                 3118 Field Trip
                 3119 Lab Fee
                 3120 Sacramental Fee

Line 7 - Acct: 3200 Bookstore Income – Income received for books and supplies sold
                    to students or others

Line 8 - Acct: 3350 Lease and/or Rental Income should be recorded in column D and
                    includes income received from the rental of parish property to outside
                    groups or organizations.
                 3351 Facility Lease
                 3352 Facility Rental


Line 9 – Acct: 3450 Fund Raising Net Income is an ordinary function of church operations.
                    In most cases, fund raising activities are run to benefit the parish, and
                    the net revenue amount should be entered in column A.
                 3451 Fund Raiser (insert name)
                 3452 Fund Raiser (insert name)
                                                                                              4


                3453 Fund Raiser (insert name)


Line 10 – Acct: 3500 Interest and Investment Income on parish deposits should be recorded in
                     column A.
                  3501 Interest – Arch Regular Savings
                  3502 Interest – Arch Certificates of Deposit
                  3503 Interest – Arch Building Fund
                  3504 Investment Gains and Losses – Arch Endowment Account
                  3505 Investment Gains and Losses – Arch Special Investment Account
                  3506 Interest – Checking Accounts
                  3507 Interest – Other Interest


Line 11 – Acct: 3550 Bingo Income – should be recorded in column D.
                  3551 Bingo – Card Sales
                  3552 Bingo – Refreshments
                  3553 Bingo – Pull Tabs
                  3554 Bingo – Raffles
                  3555 Bingo - Miscellaneous


Line 12 - Acct: 3600 Auxiliary Groups contributions/donations should be recorded in
                    column A unless they are designated for one of the specific activities
                    listed in col. B, C, or D.
                  3601 Women’s Club
                  3602 Men’s Club / Holy Name
                  3603 Senior Citizens Group
                  3604 Home School or Parents Association

Line 13 - Acct: 3700 Miscellaneous Income – in most cases , should be recorded in column A
                    unless specifically associated with one of the other activities listed.
                  3701 Stole Fees
                  3702 Stipend For Masses
                  3703 Votive And Vigil Candles
                  3704 Pamphlet Sales
                  3705 Scholarship Income
                  3706 Donations
                  3707 Consolidated School Income From Parish

Line 14 Total Operating Revenue - add amounts from lines 1 through 13 in each column and
        enter the total. The total of lines 1 through 13 in column E should equal the sum of
        the amounts listed on line 14 columns A through D. If this is not the case, please
        check your figures.
                                                                                               5




Ordinary Operating Expenses

For expenses relating to more than one activity, a reasonable allocation of costs should be made
between activities. Allocation may also be made between church and school activities. The
method used for allocation of expenses should be described on page 12. Include only expenses
actually paid during the year - unpaid obligations should be reported on Schedule D-1.

   Line 15- Acct: 4010 Salaries
                    4011 Priests
                    4012 Extra Priests
                    4013 Religious Staff
                    4014 Professional Staff
                    4015 Administrative Support Staff – Church
                    4016 House Staff
                    4017 Maintenance – Church
                    4511 Administrators
                    4512 Religious Teachers
                    4513 Lay Teachers
                    4514 Special Program Teachers
                    4515 Instructional Aides
                    4516 Substitute Teachers
                    4517 Administrative Support Staff – School
                    4518 Maintenance Staff - School

   Line 16- Acct: 4030 Health Insurance – Employer Paid

   Line 17- Acct: 4040 Employer FICA

   Line 18- Acct: 4050 Fringe Benefits
                    4051 Fringe Benefits – Religious
                    4052 Fringe Benefits - Lay

   Line 19- Acct: 4060 Professional Growth / Ministerial / Other
                    4061 Professional Growth
                    4062 Ministerial Expense Allowance
                    4063 Unemployment Compensation

   Line 20- Acct: 4100 Books and Supplies, non liturgical.
                    4101 Bulletin Supplies
                    4102 Offertory Supplies
                    4103 Books and Magazines
                    4104 Bookstore Expenses
                                                                    6


                4105 Textbooks
                4106 Workbooks
                4107 Library Materials
                4108 Testing Materials
                4109 Instructional Materials
                4110 Instructional Software

Line 21- Acct: 4150 Administrative Expenses
                 4151 Office Equipment – Supplies and Maintenance
                 4152 Outside Printing Cost
                 4153 Postage / Courier Services
                 4154 Office Supplies
                 4155 Professional Service Fees
                 4156 Computer Supplies
                 4157 Criminal Background Checks
                 4158 Bank Fees

Line 22- Acct: 4200 Transportation
                 4201 Local Travel / Reimbursement
                 4202 Vehicle Repair
                 4203 Vehicle Gas / Oil / Parts
                 4204 Vehicle Leasing Cost

Line 23- Acct: 4250 Food Service and Meals
                 4251 FSP Serving Fees
                 4252 Food / Groceries
                 4253 Meal Allowance
                 4254 Catering

Line 24-Acct: 4400 Telephone

Line 25-Acct: 4410 Heating Fuel

Line 26-Acct: 4420 Electricity

Line 27-Acct: 4430 Other Utilities
                4431 Water / Sewer
                4432 Scavenger Service
                4433 Cable / Dish Services
                4434 Internet / Computer Telecom Costs
                4435 Team Capital Costs

Line 28-Acct: 4450 Maintenance and Building Repairs
                4451 Security
                                                                        7


                4452 Ground Services
                4453 Ground Supplies
                4454 Building Services
                4455 Repairs To Buildings
                4456 Equipment Services and Repairs
                4457 Equipment Rental
                4459 Janitorial Supplies

Line 29- Acct: 4550 Bingo Expenses
                 4551 Bingo Game Expenses
                 4552 Bingo Refreshments
                 4553 Bingo Pull Tab Expenses
                 4554 Bingo Raffle Expenses
                 4555 Bingo Hall Expenses
                 4556 Bingo Equipment Rental
                 4557 Sales Tax
                 4558 Charitable Games Taxes and License Fees
                 4559 Bingo Miscellaneous Expenses

Line 30- Acct: 4600 Interest Expense – should be recorded in column A
                 4601 Interest Expense Operating Loans
                 4602 Interest Expense Capital Loans

Line 31- Acct: 4650 Altar and Liturgical Supplies.
                 4651 Hosts and Wine
                 4652 Votive and Vigil Lights
                 4653 Candles
                 4654 Vestments
                 4655 Missalettes / Worship Aids
                 4656 Music Books
                 4657 Liturgical Publications
                 4658 Pamphlets
                 4659 Flowers
                 4660 Other Liturgical Costs

Line 32- Acct: 4700 Furnishings and Equipment
                 4701 Administrative Furnishings / Equipment
                 4702 Instructional Furnishings / Equipment
                 4703 Maintenance Furnishings / Equipment

Line 33- Acct: 4750 Archdiocesan Assessment

Line 34- Acct: 4760 PRMMA Assessment
                                                                                               8


Line 35- Acct: 4780 Property/Casualty Insurance

Line 36- Acct: 4790 Auto Insurance – Priest Owned Vehicle

Line 37- Acct: 4800 Miscellaneous
                 4801 Conferences and Conventions
                 4802 Meetings and Speakers
                 4803 Ministry Formation and Education
                 4804 Hospitality and Entertainment
                 4805 Public Relations and Advertising
                 4806 Gifts and Donations
                 4807 Dues / Subscriptions
                 4808 Unrelated Business Tax
                 4809 Special Program Expense
                 4810 Parish Support to Consolidated School
                 4811 Rental Expense

Line 38- Total Operating Expenses - Add the amounts from lines 15 through 37 in each
         column and enter the total. The total of lines 15 through 37 in column E should
         equal the sum of the amounts listed on line 38 for columns A through D. (If this is
         not the case, check your figures.)

Line 39- Net Excess / (Deficit) of revenue over expenses - For each column, subtract line 38
         from line 14, and enter the difference. The amount in column E should equal the
         sum of the amounts in columns A through D of this line. (If this is not the case,
         check your figures).

Line 40- Archdiocesan Grant to the Church.
                                                                                                    9


                                        Schedule A-1A - Page 2

This schedule is a continuation of Schedule A-1, page 2 and is to be used only if the church
operates activities other than those specifically identified, which are separately identified and
accounted for, and which are financially significant (more than 10% of church operating
revenue). Note that music ministry, convent, and rectory are all normal church activities, and
should be included in column A of Schedule A-1.

Columns A through D are provided for identification of receipts and disbursements of separate
activities. Please list the name of the activity at the top of each column used. Column E is
provided to accumulate additional separate activities as detailed on this schedule.

Refer to the descriptions of line items for Schedule A-1 when entering amounts on Schedule A-
1A. Again, reasonable allocations may be made among activities in various areas such as
salaries and utilities.

The same guidelines should be followed in arriving at the totals for lines 14, 38, and 39 on
Schedule A-1A as on Schedule A-1.

Each line of column E represents the total of the amounts in columns A through D of that line.
This total should be transferred to the same line on Schedule A-1, column D, and added to any
other entry that may be included on that Line of Schedule A-1.


                                  Miscellaneous detail - Page 3

Please list the detail of other church income and other church expense reported on Schedule A-
1, lines 13 and 37.
                                                                                                  10


                                     Schedule B-1 - Page 4

This schedule reflects the cash receipts and cash disbursements of various school activities of
the parish.


Column definitions -

Column A (Class Code 50) is used to record receipts and disbursements of the parish elementary
          school program (kindergarten through eighth grade).

Column B (Class Code 60) is used to record receipts and disbursements of the pre-school
          program. This program serves 3 and 4 year old children and is connected to the
          school, operating under the supervision of the elementary school principal.

Column C (Class Code 70) is used to record receipts and disbursements of the before and after
          school or extended day program. This program operates before and after regular
          school hours and is an extension of the parish elementary school program. The
          program is offered only on days school is in session, and only students who are
          attending the parish elementary school are eligible.

Column D is used to record other specific programs not listed above.

Each line of Column E represents the total of the amounts listed in columns A through D of that
line.


Line definitions -

School Income

   Line 1 – Acct. 3100 Tuition – income received for educational services.
                    3101 Tuition – Current
                    3102 Tuition - Prior

   Line 2 – Acct. 3110 Fees – income received from enrolling in educational programs.
                    3111 Registration Fees
                    3112 Health/Other Insurance Fees
                    3113 Book and Supply Fees
                    3114 Archdiocesan Fee
                    3115 Activity/Program Fees
                    3116 Athletic Fee
                    3117 Graduation Fee (Net of Income less Expense)
                    3118 Field Trip (Net of Income less Expense)
                                                                                             11


                3119 Lab Fee (Net of Income less Expense)
                3120 Sacramental Fee (Net of Income less Expense)

Line 3 – Acct. 3200 Bookstore Income - received for books and supplies sold to students or
                    others.

Line 4 – Acct. 3250 Bus Transportation
                 3251 Bus Fees
                 3252 Bus Pass Fees

Line 5 – Acct. 3300 Food Services
                 3301 School Meal Program
                 3302 Serving Fee Reimbursement
                 3303 Vending Machine Operations (Net of Income less Expense)

Line 6 – Acct. 3350 Lease and/or Rental Income
                 3351 Facility Lease
                 3352 Facility Rental

Line 7 – Acct. 3400 Outside Funding Sources
                 3401 Government Food Services
                 3402 Government Aid (Insert Name)
                 3403 Big Shoulders Scholarships
                 3404 Big Shoulders Operating Grants
                 3405 Big Shoulders Patron Grant
                 3406 Grants From Other Third Parties
                 3407 Other Scholarships


Line 8 – Acct. 3450 Fund Raising Net Income
                 3451 Fund Raiser (Insert Name) please edit the account name to reflect the
                     activity, i.e. Raffle, Candy Sale, Market Day, Manna or Trip, etc.
                 3452 Fund Raiser (Insert Name)
                 3453 Fund Raiser (Insert Name)

                Additional accounts should be added as needed. All account numbers added
                should be in the number range of 3454 thru 3499.

Line 9 – Acct. 3500 Interest and Investment Income
                 3501 Interest – Arch Regular Savings
                 3502 Interest – Arch Certificates of Deposit
                 3503 Interest – Arch Building Fund
                 3504 Investment Gains and Losses – Arch Endowment Accounts
                 3505 Investment Gains and Losses - Arch Special Investment Accounts
                                                                                               12


                   3506 Interest – Checking Accounts
                   3507 Other Interest

   Line 10- Acct. 3550 Bingo Income – in column A only.
                    3551 Bingo – Card Sales
                    3552 Bingo – Refreshments
                    3553 Bingo – Pull Tabs
                    3554 Bingo – Raffles
                    3555 Bingo - Miscellaneous

   Line 11- Acct. 3700 Miscellaneous Income - must be described on page 6 if financially
                       significant.
                    3704 Pamphlet Sales
                    3705 Scholarship Income
                    3706 Donations
                    3707 Consolidated School Income from Parishes

   Line 12- Add the amounts from lines 1 through 11 in each column and enter the total.
            The total of lines 1 through 11 in column F should equal the sum of the amounts
             listed on line 12 for columns A through E. (If this is not the case, check your
            figures.)

School Expenses:

For expenses relating to more than one activity, a reasonable allocation of costs should be made
between activities. Allocation may also be made between church and school activities. The
method used for the allocation of expenses should be described on page 12. (Convent expenses
may be allocated to school related activities if the occupants are working in the school.)
Include only expenses actually paid during the year – all unpaid obligations should be reported
on Schedule D-1.

   Line 13 – Acct. 4010 Salaries - paid to school employees should be entered in the appropriate
                        column corresponding to service rendered.

                    4511 Administrators
                    4512 Religious Teachers
                    4513 Lay Teachers
                    4514 Special Program Teachers
                    4515 Instructional Aides
                    4516 Substitute Teachers
                    4517 Administrative Support Staff – School
                    4518 Maintenance Staff - School
                                                                                            13


Line 14 –Acct. 4030 Health Insurance – Employer Paid - record the amount paid to the
                    Pastoral Center for employees' health and life insurance.

Line 15 –Acct. 4040 Employer F.I.C.A. Record the amount of the employer's portion of FICA
                   taxes paid during the year.

Line 16 –Acct. 4050 Fringe Benefits Record the amount paid to the Pastoral Center for lay
                    employees’ benefit assessment coverage. If any of these charges were
                    covered by an Archdiocesan grant, include that amount also. Include
                    amounts paid to religious communities for pension coverage.
                4051 Fringe Benefits - Religious
                4052 Fringe Benefits - Lay

Line 17 –Acct. 4060 Professional Growth/Ministerial/Other
                 4061 Professional Growth
                 4062 Ministerial Expense Allowance
                 4063 Unemployment Compensation

Line 18 –Acct. 4100 Books and Supplies, Non Liturgical
                 4101 Bulletin Supplies
                 4102 Offertory Supplies
                 4103 Books and Magazines
                 4104 Bookstore Expenses
                 4105 Textbooks
                 4106 Workbooks
                 4107 Library Materials
                 4108 Testing Materials
                 4109 Instructional Materials
                 4110 Instructional Software

Line 19 –Acct. 4150 Administrative Expenses
                 4151 Office Equipment – Supplies and Maintenance
                 4152 Outside Printing Cost
                 4153 Postage/Courier Services
                 4154 Office Supplies
                 4155 Professional Service Fees
                 4156 Computer Supplies
                 4157 Criminal Background Checks
                 4158 Bank Fees

Line 20 –Acct. 4200 Transportation
                 4201 Local Travel/Reimbursement
                 4202 Vehicle Repair
                 4203 Vehicle Gas/Oil/Parts
                                                                                              14


                 4204 Vehicle Leasing Cost


Line 21 –Acct. 4250 Food Service and Meals
                 4251 FSP Serving Fees
                 4252 Food/Groceries
                 4253 Meal Allowance
                 4254 Catering

Line 22 –Acct. 4400 Telephone Line charges and equipment rental expense for local and long
                    distance telephone service paid during the year. Internet access is not
                    included in this line.

Line 23 –Acct. 4410 Heating Fuel - cost of heating school structures paid during the year.

Line 24 –Acct. 4420 Electricity -cost of electricity in school structures paid during the year.

Line 25 –Acct. 4430 Other Utilities
                 4431 Water/Sewer
                 4432 Scavenger Service
                 4433 Cable/Dish Services
                 4434 Internet/Computer Telecom Costs
                 4435 Team Capital Project Costs


Line 26 –Acct. 4450 Maintenance and Building Repairs (includes projects less than
                    $10,000, service contracts, etc.) paid during the year.
                 4451 Security
                 4452 Ground Services
                 4453 Ground Supplies
                 4454 Building Services
                 4455 Repairs to Buildings
                 4456 Equipment Services and Repairs
                 4457 Equipment Rental
                 4459 Janitorial Supplies

Line 27 –Acct. 4550 Bingo Expenses
                 4551 Bingo Game Expenses
                 4552 Bingo Refreshments
                 4553 Bingo Pull Tabs Expense
                 4554 Bingo Raffle Expenses
                 4555 Bingo Hall Rental
                 4556 Bingo Equipment Rental
                 4557 Sales Taxes
                                                                                            15


                4558 Charitable Games Taxes and License Fees
                4559 Bingo Miscellaneous Expenses

Line 28 –Acct. 4600 Interest Expense
                 4601 Interest Expense Operating Loans
                 4602 Interest Expense Capital Loans

Line 29 –Acct. 4700 Furnishings and Equipment (includes purchases less than $10,000 of
                    furnishings, and small equipment such as calculators, typewriters,
                    personal computers, etc.) paid during the year.
                 4701 Administrative Furnishings/Equipment
                 4702 Instructional Furnishings/Equipment
                 4703 Maintenance Furnishings/Equipment

Line 30 –Acct. 4770 OCS Assessment

Line 31 –Acct. 4780 Property/Casualty/Auto Insurance.

Line 32 –Acct. 4790 Auto Insurance – Priest Owned Vehicle

Line 33 –Acct. 4800 Miscellaneous
                 4801 Conferences and Conventions
                 4802 Meetings and Speakers
                 4803 Ministry Formation and Education
                 4804 Hospitality and Entertainment
                 4805 Public Relations and Advertising
                 4806 Gifts and Donations
                 4807 Dues / Subscriptions
                 4808 Unrelated Business Tax
                 4809 Special Program Expense
                 4810 Parish Support to Consolidated Schools
                 4811 Rental Expense

Line 34 -Add the amounts from lines 13 through 33 in each column and enter the total.
         The total of lines 13 through 33 in column F should equal the sum of the amounts
          listed on line 34 for columns A through E. (If this is not the case, check your
          figures.)

Line 35 -For each column, subtract line 34 from line 12, and enter the difference. The
         amount in column F should equal the sum of the amounts in columns A through C of
         this line. (If this is not the case, check your figures.)

Line 36 -Enter the amount of the Grant from the Archdiocese to the school.
                                                                                             16



Miscellaneous Detail - Page 5

Please list the detail of other school income and other school expense reported on schedule B-1,
lines 11 and 33.


Schedule C-1 – Page 6

Extraordinary Operating Activities

Extraordinary Operating Income

   Line 1 –Acct. 5000 Insurance Recoveries
                   5001 Casualty Claims
                   5002 Liability Claims

   Line 2–Acct. 5010 Sharing Collections For Other Parishes - this amount must agree with the
                     receipt total on line 25, Schedule D-1, Col. A, supplemental Archdiocesan
                     sharing facts.
                  5011 Recipient Parish (Insert Name) Name
                        The amount of monies received for a parish from the sharing collection.
                        Please edit the name to reflect the Parish Sharing Partner.
                  5012 Recipient Parish (Insert Name) Name
                  5013 Recipient Parish (Insert Name) Name

   Line 3-Acct. 5020 Sharing Money Received From Other Parishes - this amount must agree with
                     the receipt total on line 29, Schedule D-1, Col. A, supplemental
                     Archdiocesan sharing facts.
                  5021 Sharing From Parish (Insert Name)
                       The amount of monies received by a parish from another parish. Please
                       edit the account name to reflect the Parish Sharing Partner.
                  5022 Sharing From Parish (Insert Name)
                  5023 Sharing From Parish (Insert Name)

   Line 4–Acct. 5030 Archdiocesan Required Collections
                  5031 Latin America
                  5032 Seminaries
                  5033 Annual Catholic Appeal
                  5034 Holy Land
                  5035 Aid For Churches In Central/Eastern Europe
                  5036 Catholic Charities
                  5037 Peter’s Pence
                  5038 New World
                                                                                                17


                  5039 Propagation of the Faith
                  5040 Catholic Campaign for Human Development
                  5041 Religious Retirement
                  5042 Missionary Co-Op Plan
                  5043 Operation Rice Bowl – CRS
                  5044 Archdiocesan Priests Retirement

   Line 5 –Acct. 5050 Estates, Bequests, and Memorials
                   5051 Estate Proceeds
                   5052 Bequests Proceeds
                   5053 Memorial Proceeds

   Line 6 –Acct. 5111 Millennium Campaign Contributions

   Line 7 –Acct. 5060 Other Extraordinary Income - must be described on the lines provided.
                      Note that fundraising revenue is ordinary operating revenue and should be
                      recorded on the appropriate line of Schedule A-1 or Schedule B-1.
                   5061 Other Extraordinary Collections
                   5062 Operating Loan Debt Relief
                   5063 Capital Loan Debt Relief

   Line 8 –Acct. 5112 Parish Endowment Fund Collection.

   Line 9 –Acct. 5113 Parish Educational Endowment Fund Collection.

   Line 10 –Acct 5114 Annual Appeal Rebate.

   Line 11 - Add the amounts on lines 1 through 10 and record the total.


Extraordinary Operating Expense

   Line 12 –Acct. 6000 Expenses Covered By Insurance
                    6001 Casualty Expenses
                    6002 Liability Expenses

   Line 13 –Acct. 6010 Sharing Collections Paid to Other Parishes.
                       This amount must agree with the disbursement total on line 25,
                        Schedule D-1, Col. B, supplemental Archdiocesan sharing facts.
                    6011 Sharing To (Insert Name)
                          The amount of monies paid to a parish from the Sharing Collection.
                          Please edit the account name to reflect the Parish Sharing Partner.
                    6012 Sharing To (Insert Name)
                    6013 Sharing To (Insert Name)
                                                                                               18



   Line 14 –Acct. 6020 Sharing From Parish General Funds
                    6021 Recipient Parish (Insert Name) Donation
                         The amount of monies paid to a parish from the general funds.
                         Please edit the account name to reflect the Parish Sharing Partner.
                    6022 Recipient Parish (Insert Name) Donation
                    6023 Recipient Parish (Insert Name) Donation

   Line 15 –Acct. 6030 Payment of Archdiocesan Required Collections
                    6031 Latin America
                    6032 Seminaries
                    6033 Annual Catholic Appeal
                    6034 Holy Land
                    6035 Aid to Churches in Central/Eastern Europe
                    6036 Catholic Charities
                    6037 Peter’s Pence
                    6038 New World
                    6039 Propagation of the Faith
                    6040 Catholic Campaign for Human Development
                    6041 Religious Retirement
                    6042 Missionary Co-Op Plan
                    6043 Operation Rice Bowl – Catholic Relief Services
                    6044 Archdiocesan Priests Retirement


   Line 16 –6060 Other Extraordinary Expenses (must be described on the lines provided)
              6061 Real Estate Taxes
              6062 Millennium Assessment
              6063 Other Extraordinary Expenses

                Note that construction/extraordinary should be reported only in the capital
                activities of Schedule C-2, and loan repayments to the Archdiocese should be
                reported only in the savings and loan activities of Schedule C-1.

   Line 17 - Add the amounts on lines 12 through 16 and record the total.

   Line 18 - Subtract the amount on line 16 from the amount on line 11 and record
              the difference.


Savings and Loan Activities

The "savings and loan activity, 2009/2010" area of Schedule C-1 is used to record banking
transactions with the Pastoral Center during the past fiscal year. This is not required for
                                                                                                19


parishes that submit a two-year balance sheet that reconciles with the Savings and Loan
Statement (current year) and the Parish Beginning Balances Letter (previous year).

   Line 1 - Record the total amount of withdrawals during the year from savings on
            deposit with the Pastoral Center. Include withdrawals from all regular and special
            savings accounts. Also include any withdrawals used to pay prior year receivables.
            Total withdrawals must match Line 12 of the savings reconciliation section of C-1.

   Line 2 - Record the total amount of funds received as an operating loan from the
            Archdiocese during the year. This includes an operating loan received to pay
            prior year receivables. Do not include any loan amount received prior to July 1,
            2008. Line 2 plus line 3 must match line 17 of the loan reconciliation section of C-1.

   Line 3 - Record the total amount of funds received as a capital loan from the
            Archdiocese during the year. Do not include any loan amount received prior
            to July 1, 2009. Line 3 plus line 2 must match line 17 of the loan reconciliation
            section of C-1.

   Line 4 - Add the amounts listed on lines 1, 2, and 3 and enter the total here.

   Line 5 - Record the total amount of savings deposited during the year to accounts
            with the Pastoral Center. Include savings deposited to all regular and special
            savings accounts. If interest is earned on deposit with the Pastoral Center; be sure
            to include this in the total of savings deposited. This amount must match line 10 of
            the savings reconciliation section of Schedule C-1.

   Line 6 - Record the total of all principal loan repayments made during the year to
            the Pastoral Center for all operating and/or capital loans. This amount must
            match line 15 of the loan reconciliation section of Schedule C-1.

   Line 7 - Add the amounts listed on lines 5 and 6 and enter the total here.

   Line 8 - Subtract the amount on line 7 from the amount on line 4 and enter the
            total here.

The "savings reconciliation" area of Schedule C-1 provides guidance in reconciling the ending
balance of savings accounts held with the Pastoral Center.

   Line 9 - Record the total of all savings with the Pastoral Center as of
            July 1, 2009, including regular and special savings accounts. This amount can be
            found on Schedule C-1, Line 13 of your parish annual financial report for 2008/2009.
            You will also receive your savings balance as of July 1, 2009 with the
            year-end packet.
                                                                                                 20


   Line 10 - Record the total amount of savings deposited during the year to accounts
             with the Pastoral Center. Include savings deposited to all regular and special
             savings accounts. If interest is received and left on deposit in any accounts at the
             Pastoral Center, be sure to include the interest in the total of savings deposited.
             This amount has also been entered on line 5 of savings and loan activity,
             2009/2010".

   Line 11 - Add the amounts on lines 9 and 10 and record the total.

   Line 12 - Record the total amount of withdrawals during the year from savings on
             deposit with the Pastoral Center. Include withdrawals from all regular and
             special savings accounts. This amount has also been entered on line 1 of "savings
             and loan activity, 2009/2010".

   Line 13 - Subtract the amount on line 12 from the amount on line 11 and record
             the total. Please compare this amount to the deposit balance as provided on
             your statement from Parish Operations. If your records indicate a different
             balance than that provided by Parish Operations due to a deposit in transit,
             please note the amount and date of your check in the margin of the report.


The "loan reconciliation" area of Schedule C-1 provides guidance in reconciling the ending
balance of all loan accounts - both operating and capital - held with the Pastoral Center.


   Line 14 - Record the total of all loans with the Pastoral Center as of July 1, 2009,
             including operating, capital, and other loans. This amount can be found on
             Schedule C-1, line 18 of your parish annual financial report for 2008/2009.

   Line 15 - Record the total amount of principal loan repayments made during the
             year to the Pastoral Center. Include payments for operating and capital loans
             as entered on line 6 of "savings and loan activity, 2009/2010.”

   Line 16 - Subtract the amount on line 15 from the amount on line 14 and record the total.

   Line 17 - Record the total of additional loan amounts received during the year from
             the Pastoral Center. These amounts have also been entered on lines 2 and 3 of
             "Savings and loan activity, 2009/2010".

   Line 18 - Add the amount on lines 16 and 17 and record the total. Please compare
             this amount to the loan balance as provided on your statement from Financial
             Operations. If your records indicate a different balance than that provided by
             Parish Operations due to a loan payment in transit, please note the amount
             and date of your check in the margin of the report.
                                                                                               21




Schedule C-2 - Page 7

Capital Activities

This Schedule is used to record capital transactions that refer to real estate sales or
dispositions, facility renovation or demolition, or other projects that equal or exceed $20,000,
including installation costs, and have a useful life in excess of one year. The Archdiocese of
Chicago has adopted depreciation accounting, for its combined financial statements, in order to
comply with Generally Accepted Accounting Principles. Contents are to include furnishings,
equipment, and automobiles etc. that are purchased for $10,000 or more. Capital projects are
separate and distinct from the ordinary and extraordinary operations of the parish.

   Line 1 –Acct. 5100 Sale of Property.
                      For each piece of property sold, please describe the amount sold for, the
                      date sold, and what the property was used for. Facilities primarily used
                       for educational purposes are classified as "school" and all others are
                       classified as "church". Please indicate use on the appropriate line.
                   5101 Sale of Land
                   5102 Sale of Building
                   5103 Sale of Other Parish Property

   Line 2 –Acct. 5120 Capital Collections
                      Cash received toward an Archdiocesan approved capital
                      building/renovation project, or received as satisfaction of a pledge from
                      a previously approved building project.
                    5121 School Building Fund
                    5122 Church Building Fund
                    5123 Church Major Purchase Fund

   Line 3 - Add the amounts on lines 1 and 2 and enter the total.

   Line 4 –Acct. 6100 Capital Purchase or Construction
                     Total amount of purchased property for $20,000 or more, including land,
                     a residence, equipment, etc. for each purchase, please describe the
                     amount purchased for, the date purchased, and what the property will be
                     used for, church or school, on lines A, B, or C. If necessary, continue the
                     list on a separate page.

                     6101 Purchase of Land
                     6102 Purchase/Construction of a Building
                     6103 Purchase of a Vehicle
                                                                                                    22


   Line 5 –Acct. 6110 Capital Improvements
                      New facilities, and/or expansion of $20,000 or more. Projects costing
                      $20,000 or more, must be approved by the Pastoral Center. For each
                      improvement, please describe the amount, the date it started and
                      ended, and what the improvement was used for, either church or school
                      activities. Also, please identify if this is an addition to an existing facility
                      or a new structure.
                   6111 Project A (Insert Name)
                         The entire cost of a specific project. Please edit the account name to
                         reflect the name of the project
                   6112 Project B (Insert Name)
                   6113 Project C (Insert Name)

   Line 6 - Add the amounts on lines 4 and 5 and enter the total.

   Line 7 - Subtract the amount on line 6 from the amount on line 3 and enter the difference.

   Line 8 –Acct. 5200 Archdiocesan Capital Grant
                      Enter the total of the Capital grant received from the Archdiocese during
                      the year. If your parish did not receive a capital grant from the
                      Archdiocese, leave this line blank.




Schedule D-1 - Page 8

The top half of this page is to be used to record all unpaid obligations as of June 30, 2010. If an
expense has been incurred before June 30, 2010 and has not been paid as of June 30, 2010, the
unpaid expense should be reported on this page. Please review your final statement from the
Archdiocese for unpaid Archdiocesan obligations.

Lines 1 - 19 list various expenses, and line 11 and 20 have been provided for other expenses not
specifically listed. Please enter the dollar amount of any unpaid obligation of the church or
school on the appropriate line, and enter the total of each line in the total column. If several
"other" unpaid obligations exist, please list these and enter the combined amounts in the church
and/or school columns of lines 11 and 20, and record the total dollar amount in the total column
of line 21. Chart of accounts Acct #2000 + 2010 + 2100 + 2200 + 2300.

On line 21, add the amounts from lines 1 through 20 in each column and enter the total. The
amount listed in the total column of line 21 should equal the sum of the amounts listed in the
church and school columns of line 21. If this is not the case, please check your figures.
                                                                                                    23



Archdiocesan Sharing Program – Page 9

Page 9 is now exclusively used to record information concerning the parish's financial
involvement in the Archdiocesan sharing program during the year.


Receipts: Col. A

Proceeds from special collections for the benefit of:

Please record the name and street address or parish number, if known, of each parish for which
a special sharing collection was taken (addresses/numbers are important because of similar
parish names), and list the total amount received during the year for each parish. Add the
amount listed for each parish and record this total. This amount should correspond with the
amount listed on Schedule C-1, extraordinary operating activities, line 2.

Funds received from other parishes: Col. A. Please record the name and street address or parish
number, if known, of each parish which shared with your parish during the year and list the
total amount received during the year from each parish. Add the amount listed for each parish
and record this total. This amount should correspond with the amount listed on Schedule C-1,
extraordinary operating activities, line 3.

Disbursements:

Disbursements of funds from special collections to: Col. B

Please record the name and street address or parish number, if known, of each parish, which
you shared with during the year as a result of special collections taken in your parish, and list
the total amount disbursed during the year to each parish. Add the amount listed for each
parish and record the total disbursements. This amount should correspond with the amount
listed on Schedule C-1, extraordinary operating activities, line 13.

Note that this total should also correspond with the receipt information - proceeds from special
collections for the benefit of: - in this section. If collections were taken to benefit another
parish and were not disbursed, this should be considered an unpaid obligation.


Please record the name and street address or parish number, if known, of each parish, which
you shared with during the year from your own operating funds, not as a result of special
collections taken in your parish. List the total amount disbursed during the year to each parish.
Add the amount listed for each parish and record the total. This amount should correspond with
the amount listed on Schedule C-1, extraordinary operating activities, line 14.
                                                                                               24




Supplemental Information - Page 10, 11

Please enter the number of participants for each of the listed programs. In addition, enter
annual tuition charges per student in the spaces provided. This information is necessary for
both the school office and financial operations for analysis and planning.


Allocation of Common Expenses - Page 12

Please list the method used to allocate salaries, utilities, property/casualty insurance
assessment, etc. between various activities of the church and/or school.


Outstanding Pledges - Page 13

The Financial Accounting Standards Board requires that not-for-profit organizations report the
amount of outstanding pledges in their financial statements. The Archdiocese has adopted this
practice to comply with Generally Accepted Accounting Principles. Pledges are unconditional
promises to contribute cash or other assets. The pledge can be in the form of a written or oral
agreement. Generally, pledges are derived from specific fundraising drives. For example, a
written card submitted by a parishioner for a building fund drive would constitute a pledge. If
more than one pledge drive is being done, please complete each drive’s information separately.
Starting with the FY2003 annual report a separate column has been added for pledge activity
related to the Parish Millennium Campaign. Please record any pledge activity related to the
Millennium Campaign in that column.

The following information should be completed for each drive:

   Line 1 - State the name and/or purpose of the pledge drive.

   Line 2 - List the starting date of the pledge drive.

   Line 3 - Identify the time period of the pledge drive in months or years.

   Line 4 - Record the total amount pledged for the drive as of June 30, 2010. This
            includes contributions that have already been received and those that are
            expected to be received.

   Line 5 - Record the amount of pledged contributions that have been received as
            of June 30, 2010.

   Line 6 - Subtract the amount of line 5 from line 4 to obtain the amount of pledges
                                                                                       25


           expected to be received in the future.

   Line 7-9 Record the amounts expected to be received in each of the next three
            fiscal years.

   Line 10- Record the amount expected to be received later than July 1, 2013.

   Line 11- Enter the total of lines 7 through 10. This total should equal the total
            entered in line 6.


Status Animarum – Page 14 See enclosed instructions.




If you have any questions or comments, please contact Rich Boyle at (312) 534-8355, or
rboyle@archchicago.org.

Don't forget to send your completed report and your signed Representation Letter to your
Vicariate Administrative Consultant by August 9th.


Thank you for your cooperation.

								
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