Civic Intelligence

Opus Bono Sacerdotii

990 • Fiscal year 2018 • EIN 03-0448257

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

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

99th percentile

3.77x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.24x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$171,083

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

96th percentile

109%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.6%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$101,339

Up $52,757 (+109%) from 2017

Net Assets

Down

-$281,139

Down $196,736 (-233%) from 2017

Liabilities

Up

$382,478

Up $249,493 (+188%) from 2017

Revenue

Up

$1,587,564

Up $70,098 (+4.6%) from 2017

Expenses

Up

$1,784,300

Up $282,459 (+19%) from 2017

Net Income

Down

-$196,736

Down $212,361 (-1359%) from 2017

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

2018

Assets$101,339
Liabilities$382,478
Net Assets-$281,139

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

2018

Revenue$1,587,564
Expenses$1,784,300
Net Income-$196,736
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.2
Gross Receipts
$1,587,564
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
Cash and Non-Interest-Bearing Accounts$15,859$60,631▲ $44,772
Land, Buildings, and Equipment, Net$8,366$16,185▲ $7,819
Accounts Receivable$12,500$13,135▲ $635
Investments in Publicly Traded Securities$7,897$7,428▼ $469
Prepaid Expenses and Deferred Charges$3,960$3,960→ $0
Total Assets$48,582$101,339▲ $52,757
Liabilities
Accounts Payable and Accrued Expenses$131,043$369,473▲ $238,430
Other Liabilities-$13,005-
Unsecured Notes Loans Payable$1,942--
Total Liabilities$132,985$382,478▲ $249,493
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$10,141-
Unrestricted Net Assets$-84,403$-291,280▼ $206,877
Total Net Assets Fund Balance$-84,403$-281,139▼ $196,736
Total Liabilities and Net Assets / Fund Balance$48,582$101,339▲ $52,757

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,185$17,396$33,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter a FerraraTreasurer, SFT$171,083-$171,083
Peter a FerraraTreasurer, Secretary-$120,224-$171,083
Joseph R MaherPresident, DFT$161,423-$161,423
Joseph R MaherPresident, Director-$161,423$50,859$161,423

Board Members and Trustees

NameTitle
Rev Fr David L DeibelChairman
Colleen JewellDirector
John SmithDirector
Paul HusakDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,588,686
Program Service Revenue
$0
Investment Income
$-404
Other Revenue
$-718
All Other Contributions
$1,588,686
Change in Net Assets
$-196,736

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,587,564
Total Revenue per Audited Statements
$1,587,564
Total Revenue per Form 990
$1,587,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$745,195
Other Expenses$607,716
Salaries, Compensation, and Employee Benefits$431,389
Total Fundraising Expense$249,797
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$745,195--$745,195
Fees for Services Legal-$265,119-$265,119
Other Salaries and Wages$64,598$103,722$87,585$255,905
Current Officers, Directors, Trustees, and Key Employees$108,153$12,914$40,356$161,423
Office Expenses$11,011$3,674$81,266$95,951
Fees for Services Other$922$85,497$683$87,102
Occupancy$14,457$9,763$10,708$34,928
All Other Expenses$15,211$4,093$9,190$28,494
Travel$21,937--$21,937
Payroll Taxes$11,044$1,118$1,899$14,061
Other Expenses$4,250$2,869$3,148$10,267
Advertising--$6,338$6,338
Depreciation Depletion$2,434$1,644$1,803$5,881
Total Functional Expenses$1,023,560$510,943$249,797$1,784,300

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,784,300
Total Expenses per Audited Statements$1,784,300
Total Expenses per Form 990$1,784,300
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
Peter FerraraDirector/officeUnauthorized CompensNo$120,224
Canonical Consulting AssociatesFr. DeibelCanonist FeesNo$41,715
Four1one Studios LLCSubsidiaryOffice RentalNo$18,400
-DirectorCounseling FeesNo$5,995
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$13,005
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 family members
No
Business relationship with organization members
Yes
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 2

Joseph r maher peter a ferrara

Form 990, Page 6, Part VI, Line 4

Opus bono sacerdotii filed restated articles of incorporatin that restructured the company from a membership to directorship nonprofit.

Form 990, Page 6, Part VI, Line 5

In late july 2018, the organization became aware of unauthorized compensation paid to its former treasurer in 2017 and 2018. After retaining an outside accountant to assume financial accounting functions, the board terminated the former treasurer in october 2018.

Form 990, Page 6, Part VI, Line 6

Opus bono sacerdotii was a membership nonprofit for part of the tax year.

Form 990, Page 6, Part VI, Line 7A

The organization's bylaw provided that the members elected the directors.

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

There are no committees at this time.

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 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
Director
Phone
8664254692
Signed
2019-11-12

Organization Details

Principal Officer
John Smith
Formed
2002
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
4
Employees
4
Volunteers
2

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

The organization reached a settlement agreement with the department of attorney general (dag)to resolve a matter related to a complaint in july 2018. The settlement agreement provided that the organization enter into and perform under the settlement agreement for the sole reason and purpose of resolving the dispute without resorting to further litigation. Under the settlement agreement, the organization was required to pay 10,000 to (dag) for investigative and/or litigation expenses. The performance under the settlment agreement was not an admission of wrongdoing.

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.

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

Opus bono sacerdotii ministers to active, retired, suspended, laicized, or incarcerated roman catholic priests by: (1) providing 24-hour telephone support for priests facing spiritual and emotional crises; (2) offering spiritual support to priests accused of wrongdoing by referring them canon and secular lawyers and by attending court proceedings for moral support and protection from physical assaults; (3) ministering to incarcerated priests by providing spiritual publications, fraternal support through prison visits, and assisting with re-entry into the community at the end of their sentences; (4) providing job-placement assistance for those priests who can no longer minister publicly; and (5) teaching independent living skills to those priests who have become responsible for their own financial affairs but did not acquire those skills in their former ministry.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011878
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18652
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22869
IRS990/OtherExpensesGrp/ProgramServicesAmt020000
IRS990/OtherExpensesGrp/ProgramServicesAmt1315
IRS990/OtherExpensesGrp/ProgramServicesAmt24033
IRS990/OtherExpensesGrp/ProgramServicesAmt34250
IRS990/OtherExpensesGrp/TotalAmt020000
IRS990/OtherExpensesGrp/TotalAmt116026
IRS990/OtherExpensesGrp/TotalAmt215673
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IRS990/PrincipalOfficerNm0JOHN SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0OPUS BONO SACERDOTII MINISTERS TO ACTIVE, RETIRED, SUSPENDED, LAICIZED, OR INCARCERATED ROMAN CATHOLIC PRIESTS BY: (1) PROVIDING 24-HOUR TELEPHONE SUPPORT FOR PRIESTS FACING SPIRITUAL AND EMOTIONAL CRISES; (2) OFFERING SPIRITUAL SUPPORT TO PRIESTS ACCUSED OF WRONGDOING BY REFERRING THEM CANON AND SECULAR LAWYERS AND BY ATTENDING COURT PROCEEDINGS FOR MORAL SUPPORT AND PROTECTION FROM PHYSICAL ASSAULTS; (3) MINISTERING TO INCARCERATED PRIESTS BY PROVIDING SPIRITUAL PUBLICATIONS, FRATERNAL SUPPORT THROUGH PRISON VISITS, AND ASSISTING WITH RE-ENTRY INTO THE COMMUNITY AT THE END OF THEIR SENTENCES; (4) PROVIDING JOB-PLACEMENT ASSISTANCE FOR THOSE PRIESTS WHO CAN NO LONGER MINISTER PUBLICLY; AND (5) TEACHING INDEPENDENT LIVING SKILLS TO THOSE PRIESTS WHO HAVE BECOME RESPONSIBLE FOR THEIR OWN FINANCIAL AFFAIRS BUT DID NOT ACQUIRE THOSE SKILLS IN THEIR FORMER MINISTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt095898
IRS990/ProgSrvcAccomActy3Grp/Desc0OPUS BONO SACERDOTII ADVOCATES FOR ACTIVE, RETIRED, SUSPENDED, LAICIZED, OR INCARCERATED ROMAN CATHOLIC PRIESTS BY ENGAGING WITH VATICAN OFFICIALS AND (PRIMARILY) WITH U.S. BASED CARDINALS AND BISHOPS. STAFF ATTEND BISHOPS' CONFERENCES, MEET PERSONALLY WITH BISHOPS AND THEIR CHIEFS OF STAFF, AND COMMUNICATE REGULARLY WITH THE HOLY FATHER AND THE VATICAN CONGREGATIONS RESPONSIBLE FOR CLERGY ISSUES, INFORMING THEM OF THE CHALLENGES FACING PRIESTS AND RECOMMENDING WAYS TO RESOLVE THEM IN WAYS THAT ACCORD WITH THE AUTHENTIC TEACHING OF THE ROMAN CATHOLIC CHURCH AND OF THE HOLY FATHER AND HIS PREDECESSORS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt025781
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01517466
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0260082
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IRS990/PYSalariesCompEmpBnftPaidAmt0612670
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IRS990/PYTotalRevenueAmt01517466
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 4,630
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01588686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01517466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01340838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01190709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01042429
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06680128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0-1122
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0350
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt04630
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.94880
IRS990ScheduleA/PublicSupportTotal170Amt06680128
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01588686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01517466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01340838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01190709
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01042429
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06680128
IRS990ScheduleA/TotalSupportAmt06684820
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
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt017396
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033581
IRS990ScheduleD/ExpensesSubtotalAmt01784300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01587564
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016185
IRS990ScheduleD/TotalExpensesPerForm990Amt01784300
IRS990ScheduleD/TotalLiabilityAmt013005
IRS990ScheduleD/TotalRevenuePerForm990Amt01587564
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01587564
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01784300
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt029730
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1378394
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2274965
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt321695
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt47643
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt57790
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt624978
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CANON LAW GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CIVIL LAW GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2LIVING EXPENSE GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3MASS STIPEND GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4PRISON COST GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5COUNSELING GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6OTHER PRIEST GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt259
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt38
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt44
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt55
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt627
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161423
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1120224
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt050859
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH R MAHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PETER A FERRARA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT, DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER, SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161423
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1171083
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD SETS COMPENSATION. THE BOARD CONSISTED OF ENTIRELY NEW DIRECTORS IN JULY 2018. THE BOARD ENGAGED A NATIONALLY-RECOGNIZED COMPENSATION CONSULTANT, WHICH PREPARED A COMPENSATION STUDY TO ASSIST THE BOARD SET A REASONABLE AND NOT EXCESSIVE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND TREASURER.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ST RITA'S CHRISTIAN COUNSELING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0PETER FERRARA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1FOUR1ONE STUDIOS LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2CANONICAL CONSULTING ASSOCIATES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR/OFFICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SUBSIDIARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FR. DEIBEL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0120224
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt118400
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt241715
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt35995
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0UNAUTHORIZED COMPENS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OFFICE RENTAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2CANONIST FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3COUNSELING FEES
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm0PETER FERRARA
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt0OWNER
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd0true
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(1) PETER A. FERRARA'S AUTHORIZED COMPENSATION 120,224 IN 2018. HE ACTUALLY RECEIVED 171,083.59, WHICH WAS 50,859 IN UNAUTHORIZED COMPENSATION. (2) FOR THE PERIOD JANUARY 1-11, 2018, DIRECTOR AND PRESIDENT JOSEPH MAHER AND DIRECTOR, SECRETARY, AND TREASURER PETER FERRARA HELD EQUAL MEMBERSHIP INTEREST IN FOURIONE STUDIOS, LLC. EFFECTIVE JANUARY 11, 2018 THEY TRANSFERRED THEIR MEMBERSHIP INTERESTS TO OPUS BONO SACERDOTII, MAKING FOURIONE, LLC, A WHOLLY-OWNED SUBSIDIARY OF OPUS BONO SACERDOTII. FOR ALL OF 2018, OPUS BONO SACERDOTII PAID RENT TO FOUR1ONE STUDIOS, LLC, FOR OFFICE SPACE. (3) REV. FR. DAVID L. DEIBEL, JCL, JD, IS A ROMAN CATHOLIC PRIEST WHO IS A CANONIST AND SECULAR ATTORNEY. HE IS THE SOLE MEMBER OF CANONICAL CONSULTING ASSOCIATES, PLC, WHICH IS A CANON LAW FIRM THAT REPRESENTS PRIESTS BEFORE ECCLESIASTICAL COURTS. HIS FIRM ALSO SERVED AS A PAID CONSULTANT TO OPUS BONO SACERDOTII TO ENSURE THAT ORGANIZATION'S OPERATIONS CONFORMED TO THE LAW OF THE CATHOLIC CHURCH, CONSISTENT WITH ITS MISSION. FR. DEIBEL WAS ELECTED TO THE BOARD IN JULY 2018. HIS LAW FIRM PROVIDED CANON-LAW SERVICES TO PRIEST BENEFICIARIES, AND CONSULTING SERVICES TO OPUS BONO SACERDOTII, BEFORE AND AFTER HIS ELECTION TO THE BOARD. AFTER HIS ELECTION TO THE BOARD, THE DISINTERESTED DIRECTORS OBTAINED COMPARABLE HOURLY RATES FOR CANONISTS ACROSS THE COUNTRY AND DETERMINED THAT FR. DEIBEL'S PROFESSIONAL RATES ARE REASONABLE AND NOT EXCESSIVE IN COMPARISON TO THE PROFESSIONAL RATES OF OTHER CANONISTS. (4) COLLEEN JEWELL, M.A., HOLDS A LIMITED PSYCHOLOGY LICENSE FROM THE STATE OF MICHIGAN. SHE IS A SOLE PROPRIETOR WHO DOES BUSINESS AS ST. RITA'S CHRISTIAN COUNSELING. SHE PROVIDES COUNSELING SERVICES TO PRIESTS BENEFICIARIES, AMONG OTHERS. SHE WAS ELECTED TO THE BOARD IN APRIL 2018. SHE PROVIDED COUNSELING SERVICES TO PRIEST BENEFICIARIES BEFORE AND AFTER HER ELECTION TO THE BOARD. FROM EXPERIENCE WITH PAYING OTHER COUNSELORS WHO PROVIDED SERVICES TO OTHER PRIEST BENEFICIARES, THE DISINTERESTED DIRECTORS ARE SATISFIED THAT HER PROFESSIONAL RATES ARE REASONABLE AND NOT EXCESSIVE.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TaxImposedAmt012715
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REACHED A SETTLEMENT AGREEMENT WITH THE DEPARTMENT OF ATTORNEY GENERAL (DAG)TO RESOLVE A MATTER RELATED TO A COMPLAINT IN JULY 2018. THE SETTLEMENT AGREEMENT PROVIDED THAT THE ORGANIZATION ENTER INTO AND PERFORM UNDER THE SETTLEMENT AGREEMENT FOR THE SOLE REASON AND PURPOSE OF RESOLVING THE DISPUTE WITHOUT RESORTING TO FURTHER LITIGATION. UNDER THE SETTLEMENT AGREEMENT, THE ORGANIZATION WAS REQUIRED TO PAY 10,000 TO (DAG) FOR INVESTIGATIVE AND/OR LITIGATION EXPENSES. THE PERFORMANCE UNDER THE SETTLMENT AGREEMENT WAS NOT AN ADMISSION OF WRONGDOING.
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/ExplanationTxt2OPUS BONO SACERDOTII MINISTERS TO ACTIVE, RETIRED, SUSPENDED, LAICIZED, OR INCARCERATED ROMAN CATHOLIC PRIESTS BY: (1) PROVIDING 24-HOUR TELEPHONE SUPPORT FOR PRIESTS FACING SPIRITUAL AND EMOTIONAL CRISES; (2) OFFERING SPIRITUAL SUPPORT TO PRIESTS ACCUSED OF WRONGDOING BY REFERRING THEM CANON AND SECULAR LAWYERS AND BY ATTENDING COURT PROCEEDINGS FOR MORAL SUPPORT AND PROTECTION FROM PHYSICAL ASSAULTS; (3) MINISTERING TO INCARCERATED PRIESTS BY PROVIDING SPIRITUAL PUBLICATIONS, FRATERNAL SUPPORT THROUGH PRISON VISITS, AND ASSISTING WITH RE-ENTRY INTO THE COMMUNITY AT THE END OF THEIR SENTENCES; (4) PROVIDING JOB-PLACEMENT ASSISTANCE FOR THOSE PRIESTS WHO CAN NO LONGER MINISTER PUBLICLY; AND (5) TEACHING INDEPENDENT LIVING SKILLS TO THOSE PRIESTS WHO HAVE BECOME RESPONSIBLE FOR THEIR OWN FINANCIAL AFFAIRS BUT DID NOT ACQUIRE THOSE SKILLS IN THEIR FORMER MINISTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JOSEPH R MAHER PETER A FERRARA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPUS BONO SACERDOTII FILED RESTATED ARTICLES OF INCORPORATIN THAT RESTRUCTURED THE COMPANY FROM A MEMBERSHIP TO DIRECTORSHIP NONPROFIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN LATE JULY 2018, THE ORGANIZATION BECAME AWARE OF UNAUTHORIZED COMPENSATION PAID TO ITS FORMER TREASURER IN 2017 AND 2018. AFTER RETAINING AN OUTSIDE ACCOUNTANT TO ASSUME FINANCIAL ACCOUNTING FUNCTIONS, THE BOARD TERMINATED THE FORMER TREASURER IN OCTOBER 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OPUS BONO SACERDOTII WAS A MEMBERSHIP NONPROFIT FOR PART OF THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S BYLAW PROVIDED THAT THE MEMBERS ELECTED THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THERE ARE NO COMMITTEES AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE BOARD OF DIRECTORS WILL MEET TO REVIEW AND DISCUSS THE FORM 990 BEFORE ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10EVERY 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/ExplanationTxt11OPUS 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 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 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

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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.44$0.25$0.65$0.67$0.01
2018Detailed filing. Detailed filing data is available for this year.$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