Last Updated: 2/12/2024
I. Objetivo
The Parish Assessment policy sets forth the provisions of the assessment formula that applies to all parishes of the Archdiocese of Saint Paul and Minneapolis in accord with the provisions of canon 1263 of the Código de Derecho Canónico.
II. Definiciones
“Fiscal Year” means the 12-month period beginning July 1 and ending June 30.
"Parroquia" means an organization located within the Archdiocese and created under Minnesota Statute §315.15 or recognized as such by the Archdiocese.
“Parish School” means a Catholic school that functions as a ministry of a single Parish and over which the Pastor has oversight, and is supported by its sponsoring Parish, which assumes all liabilities.
"Escuela" means an elementary school or a secondary school physically located within the territory of the Archdiocese that the Archbishop recognizes as Catholic.
III. Política
The following assessment formula applies to all Parroquias effective for the financial results of the Año fiscal ending June 30, 2023, and thereafter, to be invoiced by the Archdiocese on a two-year lag.
I. Parroquias without a Escuela Parroquial:
a. Annual plate and envelope revenue is assessed at 10% for Parroquias that:
- Do not operate a Escuela Parroquial; and
- Did not contribute cash of at least 15% of their annual plate and envelope revenue to one or more Escuelas in the measurement Año fiscal.
b. Parroquias that contribute cash of less than 15% of annual plate and envelope revenue to one or more Schools will receive a dollar-for-dollar reduction in assessable income.
c. The same Parroquias will also be assessed at a rate of 10% on other revenue, including but not limited to any rental revenue derived from charter or other schools.
II. Parroquias with a Escuela Parroquial:
a. Annual plate and envelope revenue is assessed at a discount of 8% for Parroquias that:
- Operate a Escuela Parroquial; or
- Have contributed cash of 15% or more of the Parroquia’s annual plate and envelope revenue to a Escuela in the measurement Año fiscal.
b. These same Parroquias will also be assessed at a rate of 8% on other income, including but not limited to any rental revenue derived from charter schools.
Todos Parroquias are assessed at a rate of 2% on monies raised through a capital campaign and the funds are used for Parroquia capital projects.
Some specific revenues are excluded from assessable income, and expenses are netted against other specific revenues in determining assessable income. More detail as to what constitutes assessable and non-assessable income is included in the Annual Parish Financial Report (APFR) Handbook.
Any requests for exemptions and adjustments to this policy may be presented to the Arzobispo for consideration.
Learn more about the Archdiocesan Assessment:
Visit https://missionsupport.archspm.org/ and search “APFR” to find the current Annual Parish Financial Report (APFR) Handbook, a quick guide to the Archdiocesan Assessment.
