Civic Intelligence

Opus Bono Sacerdotii

990 • Fiscal year 2019 • EIN 03-0448257

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 24, 2020

5137 Dryden RoadDryden, MI 48428

(866) 425-4692

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

2.34x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

0.68x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.2%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

62nd percentile

$41,720

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

93rd percentile

86%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$188,568

Up $87,229 (+86%) from 2018

Net Assets

Up

-$252,908

Up $28,231 (+10%) from 2018

Liabilities

Up

$441,476

Up $58,998 (+15%) from 2018

Revenue

Down

$651,601

Down $935,963 (-59%) from 2018

Expenses

Down

$665,932

Down $1,118,368 (-63%) from 2018

Net Income

Up

-$14,331

Up $182,405 (+93%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2010: $893Liabilities 2010: $103,368Net Assets 2010: -$102,4752010Assets 2011: $15,526Liabilities 2011: $93,858Net Assets 2011: -$78,3322011Assets 2012: $33,642Liabilities 2012: $43,396Net Assets 2012: -$9,7542012Assets 2013: $21,497Liabilities 2013: $56,776Net Assets 2013: -$35,2792013Assets 2014: $31,717Liabilities 2014: $100,660Net Assets 2014: -$68,9432014Assets 2015: $239,978Liabilities 2015: $87,429Net Assets 2015: $152,5492015Assets 2016: $50,284Liabilities 2016: $103,087Net Assets 2016: -$52,8032016Assets 2017: $48,582Liabilities 2017: $132,985Net Assets 2017: -$84,4032017Assets 2018: $101,339Liabilities 2018: $382,478Net Assets 2018: -$281,1392018Assets 2019: $188,568Liabilities 2019: $441,476Net Assets 2019: -$252,9082019Assets 2020: $186,285Liabilities 2020: $388,998Net Assets 2020: -$202,7132020Assets 2021: $400,503Liabilities 2021: $178,332Net Assets 2021: $222,1712021Assets 2022: $327,835Liabilities 2022: $115,920Net Assets 2022: $211,9152022Assets 2023: $301,281Liabilities 2023: $81,113Net Assets 2023: $220,1682023Assets 2024: $614,503Liabilities 2024: $12,681Net Assets 2024: $601,8222024

Highlighted filing

2019

Assets$188,568
Liabilities$441,476
Net Assets-$252,908

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $511,6832010Revenue 2011: $498,413Expenses 2011: $474,270Net Income 2011: $24,1432011Expenses 2012: $539,3592012Revenue 2013: $657,195Expenses 2013: $672,492Net Income 2013: -$15,2972013Revenue 2014: $1,046,660Expenses 2014: $1,080,324Net Income 2014: -$33,6642014Revenue 2015: $1,191,066Expenses 2015: $969,574Net Income 2015: $221,4922015Revenue 2016: $1,336,513Expenses 2016: $1,541,865Net Income 2016: -$205,3522016Revenue 2017: $1,517,466Expenses 2017: $1,501,841Net Income 2017: $15,6252017Revenue 2018: $1,587,564Expenses 2018: $1,784,300Net Income 2018: -$196,7362018Revenue 2019: $651,601Expenses 2019: $665,932Net Income 2019: -$14,3312019Revenue 2020: $329,557Expenses 2020: $279,362Net Income 2020: $50,1952020Revenue 2021: $652,015Expenses 2021: $227,131Net Income 2021: $424,8842021Revenue 2022: $226,714Expenses 2022: $247,297Net Income 2022: -$20,5832022Revenue 2023: $246,413Expenses 2023: $238,160Net Income 2023: $8,2532023Revenue 2024: $647,554Expenses 2024: $265,900Net Income 2024: $381,6542024

Highlighted filing

2019

Revenue$651,601
Expenses$665,932
Net Income-$14,331
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 24, 2020
Return Version
2019v5.0
Gross Receipts
$651,601
Mission and Program Overview

Mission

To find solutions to the problems confronting priests in accordance with the authentic teaching of the roman catholic church and of the holy father and his predecessors.

Opus bono sacerdotii provided financial and nonfinancial services to catholic priests experiencing vocational, emotional, legal, addiction, housing, and financial stress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,185$92,871▲ $76,686
Receivables From Officers Etc$13,135$48,480▲ $35,345
Cash and Non-Interest-Bearing Accounts$60,631$41,797▼ $18,834
Investments in Publicly Traded Securities$7,428--
Prepaid Expenses and Deferred Charges$3,960$5,420▲ $1,460
Total Assets$101,339$188,568▲ $87,229
Liabilities
Accounts Payable and Accrued Expenses$369,473$389,468▲ $19,995
Other Liabilities$13,005$52,008▲ $39,003
Total Liabilities$382,478$441,476▲ $58,998
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,141$24,330▲ $14,189
Net Assets Without Donor Restrictions$-291,280$-277,238▲ $14,042
Total Net Assets Fund Balance$-281,139$-252,908▲ $28,231
Total Liabilities and Net Assets / Fund Balance$101,339$188,568▲ $87,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,871-$81,871
Equipment$11,000$22,581$33,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John SmithPresident, DFT$41,720$41,720

Board Members and Trustees

NameTitle
Rev Fr David L DeibelChairman
Colleen JewellDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$648,076
Program Service Revenue
$0
Investment Income
$1,954
Other Revenue
$1,571
All Other Contributions
$648,076
Change in Net Assets
$-14,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$651,601
Total Revenue per Audited Statements
$651,601
Total Revenue per Form 990
$651,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,823
Grants and Similar Amounts Paid$202,696
Salaries, Compensation, and Employee Benefits$146,413
Total Fundraising Expense$104,236
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$202,696--$202,696
Fees for Services Legal-$69,651$12,291$81,942
Fees for Services Accounting$14,833$59,331-$74,164
Office Expenses$14,275$3,529$36,806$54,610
Comp Disqual Persons$12,866$28,586$6,048$47,500
Other Salaries and Wages-$10,837$34,588$45,425
Current Officers, Directors, Trustees, and Key Employees$41,720--$41,720
Travel$8,824$8,058-$16,882
Occupancy$2,887$11,670-$14,557
All Other Expenses$3,302$5,203$4,188$12,693
Payroll Taxes$9,347$2,336-$11,683
Depreciation Depletion-$5,185-$5,185
Other Expenses$2,353$1,175$1,175$4,703
Interest-$3,945-$3,945
Conferences and Meetings$3,482--$3,482
Advertising$2,038--$2,038
Insurance-$365-$365
Other Employee Benefits-$85-$85
Total Functional Expenses$336,839$224,857$104,236$665,932

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$665,932
Total Expenses per Audited Statements$665,932
Total Expenses per Form 990$665,932
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
---No$20,798

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$13,135$48,480▲ $35,345
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dryden Land Contract$41,848
Note Payable - Copier$9,685
Security Deposit$475
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

No minutes of any of the executive committee meetings

Form 990, Page 6, Part VI, Line 11B

The board of directors will meet to review and discuss the form 990 before its submission.

Form 990, Page 6, Part VI, Line 12C

Every year, a copy of the conflict of interest policy and a disclosure form are given to officers and directors and other key employees. The individuals review the policy and indicate any conflicts that exist using the disclosure form. The directors and the organization's attorney review the disclosures.

Form 990, Page 6, Part VI, Line 15A

1. The compensation arrangement must be approved in advance by a majority of the disinterested directors of a designated committee composed of disinterested directors (either being the "authorized body"); 2. Before making its decision, the authorized body must obtain and rely upon appropriate data for comparable positions, duties, and other relevant benchmarks; 3. Concurrent with its decision, the authorized body must adequately and timely documents the bases for its decision, including the comparability data obtained and relied upon, the terms of the transaction, those members of the authorized body present during the debate and vote on the transaction, the voting record of the persons making the decision, and the date of the vote.

Form 990, Page 6, Part VI, Line 17

Maryland, massachusetts, michigan, minnesota, mississippi, nevada, new hampshire, new jersey, new mexico, new york, north carolina, north dakota, ohio, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, dist of columbia, west virginia, wisconsin

Form 990, Page 6, Part VI, Line 19

Opus bono sacerdotii makes their financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Opus Bono Sacerdotii
EIN
03-0448257
Phone
8664254692
Address
5137 DRYDEN ROAD, DRYDEN, MI 48428

Signing Officer

Name
John Smith
Title
President, Director
Phone
8664254692
Signed
2020-09-24

Organization Details

Principal Officer
John Smith
Formed
2002
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
2
Employees
4

Preparer

Firm
Montgomery & Company Pllc
Address
20755 GREENFIELD RD STE 905, SOUTHFIELD, MI 48075-5411
Preparer
Harold M Montgomery CPA
Phone
2485572881
Supplemental Narrative

Additional Explanations

Form 990

Opus bono sacerdotii had a wholly-owned subsidiary, four1one, llc. For administrative convenience and to obtain local property tax benefits, opus bono sacerdotii and four1one, llc, merged. Opus bono sacerdotii is the surviving entity. The directors and officers of opus bono sacerdotii immediately before the merger, will be the initial directors and officers of the surviving entity and will hold their positions until their successors are elected or appointed or their tenure is otherwise terminated under the bylaws of opus bono sacerdotii. "opus bono sacerdotii is a not-for-profit organization located in lapeer county, michigan. It was founded to serve active, retired, suspended, laicized, and incarcerated catholic priests. Historically, the organization provided spiritual assistance through fraternal support and referrals to experts in various fields who can provide the most appropriate care to a priest in crisis. It provided financial assistance for a wide range of living and legal expenses. In 2019 the opus bono sacerdotii refocused its mission to become a retreat center for catholic priests in crisis to support the spiritual renewal of the catholic priesthood. It continued to provide its historical services to existing "legacy" beneficiaries, with plans to phase out such legacy services over time.

Form 990, Page 2, Part III, Line 4A

Opus bono sacerdotii provides direct financial assistance to and on behalf of active, retired, suspended, laicized, or incarcerated roman catholic priests for a variety of needs, including living expenses (e.g., food, lodging, transportation, job-search costs, healthcare, and automobile insurance and repair), legal expenses associated with canon law (also known as "church law") proceedings, legal expenses associated with secular law proceeding (e.g., criminal and civil actions), prison commissary funds, and expenses related to compliance with parole terms. Direct financial assistance takes two forms: recurring and emergency. Recurring assistance is typically provided to priests who lack enough funds to make ends meet each month. Emergency assistance is provided on an as-needed basis. Priests who receive emergency assistance often become recipients of recurring assistance.

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

Opus bono sacerdotii is privileged to maintain a collection of religious treasures, including first class relics of catholic saints and a relic of the true cross

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IRS990/OtherRevenueMiscGrp/Desc0RENTAL INCOME
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0950
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1621
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0950
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1621
IRS990/OtherRevenueTotalAmt01571
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034588
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010837
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02336
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IRS990/PrincipalOfficerNm0JOHN SMITH
IRS990/PriorPeriodAdjustmentsAmt042562
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0IN JANUARY 2019, OPUS BONO SACERDOTII REFOCUSED ITS MISSION TO BECOME A RETREAT CENTER FOR CATHOLIC PRIESTS IN CRISIS, WHILE CONTINUING TO PROVIDE THE SERVICES LISTED IN FORM 990, PART III, LINE 4A AS "LEGACY" SERVICES TO EXISTING BENEFICIARIES UNTIL SUCH TIME AS: (A) ANOTHER ORGANIZATION COULD PROVIDE THOSE SERVICES; OR (B) THE BENEFICIARY NO LONGER REQUIRED THOSE SERVICES. OPUS BONO HELD RETREATS IN 2019 AND ESTABLISHED A PLANNING COMMITTEE TO PLAN QUARTERLY RETREATS FOR 2020.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018777
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01588686
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt0-718
IRS990/PYRevenuesLessExpensesAmt0-196736
IRS990/PYSalariesCompEmpBnftPaidAmt0431389
IRS990/PYTotalExpensesAmt01784300
IRS990/PYTotalRevenueAmt01587564
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt013135
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt048480
IRS990/ReconcilationRevenueExpnssAmt0-14331
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 399
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0648076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01588686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01517466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01340838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01190709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06285775
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02403
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt049
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0350
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0399
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.99930
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01517466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01340838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01190709
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06285775
IRS990ScheduleA/TotalSupportAmt06286236
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt081871
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt081871
IRS990ScheduleD/EquipmentGrp/BookValueAmt011000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022581
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033581
IRS990ScheduleD/ExpensesSubtotalAmt0665932
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041848
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DRYDEN LAND CONTRACT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - COPIER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/RevenueSubtotalAmt0651601
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPUS BONO SACERDOTII IS PRIVILEGED TO MAINTAIN A COLLECTION OF RELIGIOUS TREASURES, INCLUDING FIRST CLASS RELICS OF CATHOLIC SAINTS AND A RELIC OF THE TRUE CROSS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092871
IRS990ScheduleD/TotalExpensesPerForm990Amt0665932
IRS990ScheduleD/TotalLiabilityAmt052008
IRS990ScheduleD/TotalRevenuePerForm990Amt0651601
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0651601
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0665932
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06915
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt12584
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2159766
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt311805
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt45765
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt515861
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CANON LAW GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CIVIL LAW GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2LIVING EXPENSE GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3MASS STIPEND GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4COUNSELING GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5OTHER PRIEST GRANTS
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0AS NOTED ON SCHEDULE O, NOTE RE: FORM 990, PART III. LINE 4A, OPUS BONO SACERDOTII PROVIDES FINANCIAL ASSISTANCE TO OR ON BEHALF OF ROMAN CATHOLIC PRIESTS FOR LIVING, LEGAL, AND OTHER EXPENSES. THE NUMBER OF RECIPIENTS IN SCHEDULE I, PART III, COLUMN B, ABOVE, ALSO REFLECTS GRANTS MADE TO THIRD PARTIES ON BEHALF OF PRIEST BENEFICIARIES, AND PURCHASES OF RELIGIOUS LITERATURE FOR IMPRISONED PRIEST BENEFICIARIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CANONICAL CONSULTING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt020798
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0PETER FERRERA
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt048480
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO PAY BACK MONEY OWED TO ORGANIZAT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0250000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LOAN RECEIVABLE - PETER FERRERA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0FOR PETER FERRARA ON SCHEDULE L, PART 2, THE RECEIVABLE REPRESENTS AN AGREEMENT BETWEEN FERRARA AND THE ORGANIZATION UNDER WHICH FERRARA AGREED TO PAY 250,000 TO THE ORGANIZATION TO SETTLE A DISPUTE. THE ORGANIZATION ANTICIPATED THAT A SIGNIFICANT PORTION OF THIS AMOUNT DUE WILL BE UNCOLLECTIBLE. IT THEREFORE MADE AN ALLOWANCE FOR DOUBTFUL ACCOUNTS IN THE AMOUNT OF 237,500 IN 2018. ACCORDINGLY, AS OF DECEMBER 31, 2019, THE ORGANIZATION REASONABLY ANTICIPATED COLLECTING ONLY 12,500 UNDER THE AGREEMENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt048480
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPUS BONO SACERDOTII HAD A WHOLLY-OWNED SUBSIDIARY, FOUR1ONE, LLC. FOR ADMINISTRATIVE CONVENIENCE AND TO OBTAIN LOCAL PROPERTY TAX BENEFITS, OPUS BONO SACERDOTII AND FOUR1ONE, LLC, MERGED. OPUS BONO SACERDOTII IS THE SURVIVING ENTITY. THE DIRECTORS AND OFFICERS OF OPUS BONO SACERDOTII IMMEDIATELY BEFORE THE MERGER, WILL BE THE INITIAL DIRECTORS AND OFFICERS OF THE SURVIVING ENTITY AND WILL HOLD THEIR POSITIONS UNTIL THEIR SUCCESSORS ARE ELECTED OR APPOINTED OR THEIR TENURE IS OTHERWISE TERMINATED UNDER THE BYLAWS OF OPUS BONO SACERDOTII. "OPUS BONO SACERDOTII IS A NOT-FOR-PROFIT ORGANIZATION LOCATED IN LAPEER COUNTY, MICHIGAN. IT WAS FOUNDED TO SERVE ACTIVE, RETIRED, SUSPENDED, LAICIZED, AND INCARCERATED CATHOLIC PRIESTS. HISTORICALLY, THE ORGANIZATION PROVIDED SPIRITUAL ASSISTANCE THROUGH FRATERNAL SUPPORT AND REFERRALS TO EXPERTS IN VARIOUS FIELDS WHO CAN PROVIDE THE MOST APPROPRIATE CARE TO A PRIEST IN CRISIS. IT PROVIDED FINANCIAL ASSISTANCE FOR A WIDE RANGE OF LIVING AND LEGAL EXPENSES. IN 2019 THE OPUS BONO SACERDOTII REFOCUSED ITS MISSION TO BECOME A RETREAT CENTER FOR CATHOLIC PRIESTS IN CRISIS TO SUPPORT THE SPIRITUAL RENEWAL OF THE CATHOLIC PRIESTHOOD. IT CONTINUED TO PROVIDE ITS HISTORICAL SERVICES TO EXISTING "LEGACY" BENEFICIARIES, WITH PLANS TO PHASE OUT SUCH LEGACY SERVICES OVER TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPUS BONO SACERDOTII PROVIDES DIRECT FINANCIAL ASSISTANCE TO AND ON BEHALF OF ACTIVE, RETIRED, SUSPENDED, LAICIZED, OR INCARCERATED ROMAN CATHOLIC PRIESTS FOR A VARIETY OF NEEDS, INCLUDING LIVING EXPENSES (E.G., FOOD, LODGING, TRANSPORTATION, JOB-SEARCH COSTS, HEALTHCARE, AND AUTOMOBILE INSURANCE AND REPAIR), LEGAL EXPENSES ASSOCIATED WITH CANON LAW (ALSO KNOWN AS "CHURCH LAW") PROCEEDINGS, LEGAL EXPENSES ASSOCIATED WITH SECULAR LAW PROCEEDING (E.G., CRIMINAL AND CIVIL ACTIONS), PRISON COMMISSARY FUNDS, AND EXPENSES RELATED TO COMPLIANCE WITH PAROLE TERMS. DIRECT FINANCIAL ASSISTANCE TAKES TWO FORMS: RECURRING AND EMERGENCY. RECURRING ASSISTANCE IS TYPICALLY PROVIDED TO PRIESTS WHO LACK ENOUGH FUNDS TO MAKE ENDS MEET EACH MONTH. EMERGENCY ASSISTANCE IS PROVIDED ON AN AS-NEEDED BASIS. PRIESTS WHO RECEIVE EMERGENCY ASSISTANCE OFTEN BECOME RECIPIENTS OF RECURRING ASSISTANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO MINUTES OF ANY OF THE EXECUTIVE COMMITTEE MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS WILL MEET TO REVIEW AND DISCUSS THE FORM 990 BEFORE ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EVERY YEAR, A COPY OF THE CONFLICT OF INTEREST POLICY AND A DISCLOSURE FORM ARE GIVEN TO OFFICERS AND DIRECTORS AND OTHER KEY EMPLOYEES. THE INDIVIDUALS REVIEW THE POLICY AND INDICATE ANY CONFLICTS THAT EXIST USING THE DISCLOSURE FORM. THE DIRECTORS AND THE ORGANIZATION'S ATTORNEY REVIEW THE DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt51. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE BY A MAJORITY OF THE DISINTERESTED DIRECTORS OF A DESIGNATED COMMITTEE COMPOSED OF DISINTERESTED DIRECTORS (EITHER BEING THE "AUTHORIZED BODY"); 2. BEFORE MAKING ITS DECISION, THE AUTHORIZED BODY MUST OBTAIN AND RELY UPON APPROPRIATE DATA FOR COMPARABLE POSITIONS, DUTIES, AND OTHER RELEVANT BENCHMARKS; 3. CONCURRENT WITH ITS DECISION, THE AUTHORIZED BODY MUST ADEQUATELY AND TIMELY DOCUMENTS THE BASES FOR ITS DECISION, INCLUDING THE COMPARABILITY DATA OBTAINED AND RELIED UPON, THE TERMS OF THE TRANSACTION, THOSE MEMBERS OF THE AUTHORIZED BODY PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, THE VOTING RECORD OF THE PERSONS MAKING THE DECISION, AND THE DATE OF THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MARYLAND, MASSACHUSETTS, MICHIGAN, MINNESOTA, MISSISSIPPI, NEVADA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, NORTH DAKOTA, OHIO, OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, UTAH, VIRGINIA, WASHINGTON, DIST OF COLUMBIA, WEST VIRGINIA, WISCONSIN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OPUS BONO SACERDOTII MAKES THEIR FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 17
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0FOUR1ONE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt05593 NORTH ST PO BOX 251
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0DRYDEN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd048428
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/StatesWhereCopyOfReturnIsFldCd1AK
IRS990/StatesWhereCopyOfReturnIsFldCd2AR
IRS990/StatesWhereCopyOfReturnIsFldCd3CA
IRS990/StatesWhereCopyOfReturnIsFldCd4CO
IRS990/StatesWhereCopyOfReturnIsFldCd5CT
IRS990/StatesWhereCopyOfReturnIsFldCd6FL
IRS990/StatesWhereCopyOfReturnIsFldCd7GA
IRS990/StatesWhereCopyOfReturnIsFldCd8HI
IRS990/StatesWhereCopyOfReturnIsFldCd9IL
IRS990/StatesWhereCopyOfReturnIsFldCd10KS
IRS990/StatesWhereCopyOfReturnIsFldCd11KY
IRS990/StatesWhereCopyOfReturnIsFldCd12ME
IRS990/StatesWhereCopyOfReturnIsFldCd13MD
IRS990/StatesWhereCopyOfReturnIsFldCd14MA
IRS990/StatesWhereCopyOfReturnIsFldCd15MI
IRS990/StatesWhereCopyOfReturnIsFldCd16MN
IRS990/StatesWhereCopyOfReturnIsFldCd17MS
IRS990/StatesWhereCopyOfReturnIsFldCd18NV
IRS990/StatesWhereCopyOfReturnIsFldCd19NH
IRS990/StatesWhereCopyOfReturnIsFldCd20NJ
IRS990/StatesWhereCopyOfReturnIsFldCd21NM
IRS990/StatesWhereCopyOfReturnIsFldCd22NY
IRS990/StatesWhereCopyOfReturnIsFldCd23NC
IRS990/StatesWhereCopyOfReturnIsFldCd24ND
IRS990/StatesWhereCopyOfReturnIsFldCd25OH
IRS990/StatesWhereCopyOfReturnIsFldCd26OR
IRS990/StatesWhereCopyOfReturnIsFldCd27PA
IRS990/StatesWhereCopyOfReturnIsFldCd28RI
IRS990/StatesWhereCopyOfReturnIsFldCd29SC
IRS990/StatesWhereCopyOfReturnIsFldCd30TN
IRS990/StatesWhereCopyOfReturnIsFldCd31UT
IRS990/StatesWhereCopyOfReturnIsFldCd32VA
IRS990/StatesWhereCopyOfReturnIsFldCd33WA
IRS990/StatesWhereCopyOfReturnIsFldCd34DC
IRS990/StatesWhereCopyOfReturnIsFldCd35WV
IRS990/StatesWhereCopyOfReturnIsFldCd36WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.65$0.27$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.08$0.22$0.25$0.24$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.12$0.21$0.23$0.25$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.18$0.22$0.65$0.23$0.42
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.39$0.20$0.33$0.28$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.44$0.25$0.65$0.67$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.38$0.28$1.59$1.78$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.13$0.08$1.52$1.50$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.10$0.05$1.34$1.54$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.09$0.15$1.19$0.97$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.10$0.07$1.05$1.08$0.03
2013Summary only. Only limited summary data is available for this year.$0.02$0.06$0.04$0.66$0.67$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.04$0.01$0.54
2011Summary only. Only limited summary data is available for this year.$0.02$0.09$0.08$0.50$0.47$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.10$0.10$0.51