The Parish of the Most Holy Name of Jesus Annual Financial Report – July 1, 2021 – June 30, 2022

Notes: Regular Collections  – are down $43,000 or 3.4% from last year and down $148,000 or 10.7% from 2 years ago. Auxiliary Receipts include income from flowers, candles and memorials.  The increase from last year is primarily in candle donations. Gifts and Donations are $126,000 lower than last year as last year included a $103,000 Bequest.   Fundraising Income is $5,500 higher than last year as the parish held various bake sales, spaghetti and pork dinners.  Rental Income – represents income received from apartments owned by the parishes. Operating Revenue is $1,304,426 which is $164,586 lower than Last Year and $37,811 Favorable to Budget. Salaries & Benefits are $78,000 lower than last year primarily due to the restructuring of the Finance Office.  In addition, there was    a reimbursement of unemployment charges from the state to cover unemployment charges incurred during COVID. Insurance – decreased 15,000 from the prior year due to sale of parish properties. Ministry Program Expenses are lower due to reduction in activity levels. Rectory Expenses – include food and supplies for the Rectory and are down slightly from last year. Building Maintenance – Includes expenses for Utilities and Repairs and Maintenance for buildings.  These expenses are $24,000 lower than last    year primarily due to lower expenses for snow removal. Purchase of Services – includes temporary agency charges for Part Time Employees, audit expense as well as property assessment charges.   These expenses are $45,0000 lower than last year due to large expenditures for engineering study done last year. Other Operating Expenses – include mileage, Courier Journal, Candles, Sacristy Supplies. Operating Expenses are $1,519,517 which is $125,000 lower than last year and $42,902 UNfavorable variance to Budget. Net Operating Revenue in Negative $135,090 (representing a Net Operating Loss).  Last year the Net Operating Loss was $95,507.

The Parish of the Most Holy Name of Jesus Annual Financial Report – July 1, 2021 – June 30, 2022

2019-2020 2020-2021   2021-2022 2021-2022 2021-2022   2022-2023

Actual Actual   Actual Budget Budget Variance   Budget    

Operating Revenue       

Regular Collections  $   1,378,667  $   1,273,593    $   1,230,270  $   1,205,000  $        25,270    $   1,204,000   

Auxiliary Receipts  $        15,799  $        13,031    $        14,531  $        12,700  $         1,831    $        13,800   

Ministry Programs  $        61,845  $        55,605    $        54,703  $        62,200  $        (7,497)    $        46,000   

Gifts and Donations  $        65,326  $      185,356    $        59,177  $        47,200  $        11,977    $        36,500   

Fundraising  $        40,341  $            558    $         5,901  $         5,000  $            901    $         5,000   

Interest and Dividend Income  $            526  $            725    $            675  $            640  $              35    $            677   

Rental Income  $        28,600  $        16,350    $        15,000  $        13,775  $         1,225    $        14,000   

Social Events  $        12,505  $              –      $              –    $              –    $              –      $              –     

Other Operating Revenue  $        10,121  $         3,794    $         4,169  $            100  $         4,069    $            100

Total Operating Revenue  $   1,613,730  $   1,549,012    $   1,384,426  $   1,346,615  $        37,811    $   1,320,077    

Operating Expense       

Salaries and Benefits  $      784,942  $      836,539    $      758,148  $      799,346  $        41,198    $      789,353   

Professional Development  $         2,286  $         1,904    $         2,044  $         2,143  $              99    $         1,656   

Insurance & Taxes  $      181,970  $      182,988    $      167,646  $      159,623  $        (8,023)    $      158,775   

Ministries and Programs  $        36,511  $        16,728    $        13,229  $        20,900  $         7,671    $        12,000   

Social Events  $        12,679  $              –      $              –    $         1,500  $         1,500    $            750   

Fees and Interest Expense  $         6,857  $         7,422    $         8,985  $         7,925  $        (1,060)    $         8,635   

Supplies Expenses  $        71,191  $        57,307    $        54,842  $        48,118  $        (6,724)    $        52,558   

Rectory and Other Expenses  $        14,000  $        14,398    $        12,815  $        12,962  $            147    $        13,040   

Building Maintenance  $      150,208  $      197,051    $      172,472  $      145,155  $      (27,317)    $      156,988   

Purchase of Services  $      102,553  $        78,914    $        34,098  $        15,073  $      (19,025)    $        35,982   

School Assessment  $      126,000  $      144,000    $      200,000  $      180,000  $      (20,000)    $      225,000   

Fundraising  $        17,457  $            558    $            402  $              –    $           (402)    $              –     

Other Operating Expenses  $      107,371  $      103,615    $        89,571  $        83,870  $        (5,701)    $        86,340   

Donations and Gifts to Others  $         4,376  $         3,095    $         5,265  $              –    $        (5,265)    $         2,500

Total Operating Expense  $   1,618,401  $   1,644,519    $   1,519,517  $   1,476,615  $      (42,902)    $   1,543,577    

Net Operating Revenue  $      (4,671)  $    (95,507)    $  (135,091)  $  (130,000)  $      (5,091)    $  (223,500)        

Non-Operating Revenue       

Investment Market Change  $        65,900  $      778,640    $    (400,535)  $              –    $    (400,535)    $              –     

Affiliated Organizations  $         5,637  $            187    $         1,384  $              –    $         1,384    $              –     

Other Non-Operating Revenue  $      379,530  $      486,025    $      459,012  $              –    $      459,012    $              –  

Total Non-Operating Revenue  $      451,067  $   1,264,852    $        59,861  $              –    $        59,861    $              –      

Non-Operating Expenses       

Capital Purchases  $      157,700  $        99,270    $        43,160  $              –    $      (43,160)    $              –     

Affiliated Organizations Expenses  $         5,729  $         4,418    $         6,834  $              –    $        (6,834)    $              –     

Other Non-Operating Expenses  $        78,789  $        41,306    $        51,128  $              –    $      (51,128)    $              – 

  Total Non-Operating Expenses  $      242,218  $      144,994    $      101,122  $              –    $    (101,122)    $              –      

Net Non-Operating Revenue  $      208,849  $   1,119,858    $      (41,261)  $              –    $      (41,261)    $              –          

Net Revenue  $    204,178  $ 1,024,351    $  (176,352)  $  (130,000)  $    (46,352)    $  (223,500)