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Diocese of Rockville Centre

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Home About Financial Reports 2013 Financial Statements 2009
Financial Statements 2009 Print E-mail


The Roman Catholic Diocese of Rockville Centre, New York (the “Diocese”) is pleased to publish the financial statements of the Diocesan high schools for the fiscal year ended June 30, 2009; the Diocese’s administrative offices, and its cemeteries and insurance units for the fiscal year ended August 31, 2009 and Catholic Charities, Ecclesia Assurance Co. and the Propagation of the Faith and Mission Office for the fiscal year ended, December 31, 2009. 

Also published on this site are the audited financial statements of entities associated with the Diocese.

Below is a brief synopsis of the financial reports of the Diocese’s administrative offices, and its cemeteries and insurance units, as well as of certain entities associated with the Diocese. These synopses include fiscal year performance and notation of any major changes in financial reporting format.

 

>>> Click on the Offices and Entities Below to Download the Specific Statements  (Adobe PDF)

I.  The Diocese’s Administrative Offices, and its Cemeteries and Insurance Unit

Administrative Offices

The financial statements of the Administrative Offices include Pastoral Center Operations, Plant, Diocesan Loan Account, and the Catholic Ministries Appeal.  In 2009, total net assets of the Administrative Offices decreased from $49.6 million to $37.2 million, a decrease of $12.4 million.  $2.0 million of the decrease is attributable to a transfer from the Diocesan Loan Account to the Mission Assistance Corporation that occurred in fiscal 2009.  Net appreciation in the fair market value of investments also decreased in 2009 due to market performance.

 

Catholic Cemeteries

Catholic Cemeteries include the assets and operations of Holy Rood Cemetery, Holy Sepulchre Cemetery and Queen of All Saints Cemetery.  During the fiscal 2009 year, the Cemeteries contributed $3.0 million to the Administrative Offices.  The Cemeteries ended the fiscal year with a net decrease of $8.1 million in total net assets due primarily to both realized and unrealized losses on investments.

When a “right of burial” or entombment is sold by Catholic Cemeteries, a percentage of the fee is designated as a Permanent Maintenance fund or a Mausoleum Maintenance Care fund. These funds are not donations; therefore, they are not permanently restricted under U.S. generally accepted accounting principles. Further, New York State only regulates permanent maintenance funds when they are held by entities other than religious corporations, requiring that such funds be treated as trust funds, prudently invested with the intent of preserving capital and producing a reasonable income. Although Catholic Cemeteries is exempt from the State regulations, it recognizes a written promise to invest the principal of the Permanent Maintenance Fund and to use the income to fund the general maintenance and improvements of the cemetery.  As of August 31, 2009, Catholic Cemeteries had $73.4 million of net assets contractually committed for such purposes. 

In fiscal 2009, Catholic Cemeteries undertook a study to estimate the amount of maintenance that they will incur in the future to care for Catholic Cemeteries.  Based on an actuarial projection of 50 years and a discount rate of 3.5%, the present value of future obligations for permanent maintenance are substantial and will require an estimated $134.1 million to be fully funded as of August 31, 2009.

 

Health Insurance Program

The Health Insurance Program provides medical, dental, life, and non-occupational disability insurance for participating employees of the Diocese and many entities associated with the Diocese.  During 2009, net assets available for benefits decreased by $1.8 million, which was the result of net depreciation in the fair value of investments and higher claims.  The fiscal year ended with total net assets available for benefits of $17.7 million and a benefit obligation of $4.4 million.

 

Protected Self Insurance Program

The Protected Self Insurance Program (PSIP) administers a program for the self-indemnification of property and casualty losses of participating parishes, health facilities, institutions and organizations (including individuals) within the Diocese on an occurrence basis.  During fiscal 2009, net assets held for the benefit of participating organizations decreased by $3.8 million. The decrease was the result of investment losses combined with higher worker’s compensation board assessment reserves and bad debt expense.

  

II.  Entities Associated with the Diocese

Unitas Investment Fund, Inc.

Unitas Investment Fund, Inc. (Unitas) is an investment company administered by the Diocese to facilitate cost efficient investing in harmony with the teaching and beliefs of the Roman Catholic Church .  The net assets of Unitas represent separate accounts owned individually by each of its participating entities, such as the Diocese, parishes and schools.  The Unitas statements for 2009 have been prepared in accordance with the AICPA’s Audit and Accounting Guide for Investment Companies.  The fiscal 2009 total return (calculated based on the AICPA’s Audit and Accounting Guide for Investment Companies) for all Unitas assets was a negative 2.07%.  At the close of 2009, Unitas had net assets of $229.1 million available for participants.

 

Mission Assistance Corporation

 The Mission Assistance Corporation (MAC) was formed to provide financial assistance to parishes in need. Since inception, twenty-two parishes have received financial assistance in the form of loans and grants.  In 2009, total net assets increased $1.5 million to $13.7 million due primarily to a $2.0 million transfer from the Diocesan Loan Account (DLA). Excluding this transfer, operating expenses exceeded revenues by $0.5 million due to negative investment returns, a reduction in mission fees charged to Unitas investors and an increase in grants provided to parishes in need.  At year-end, MAC held total parish loans of $2.0 million.

 

Catholic Charities and Affiliates (CC)

The Catholic Charities financial statements include the Catholic Charities agency and its affiliates: the Catholic Charities Support Corporation (CCSC), Catholic Charities Health Systems, and Regina Maternity Services Corporation.  In 2009, the combined entities had a decrease in unrestricted net assets from operations of $0.4 million and an overall increase in total net assets of $3.4 million, to $22.6 million.  In 2009, Catholic Charities recognized receipt of $2.5 million in assistance from the Diocesan CMA program.

 

Catholic Press Association

The Catholic Press Association is the publisher of “The Long Island Catholic” weekly newspaper.  In 2009, unrestricted net assets decreased from $2.6 million to $2.2 million due primarily to negative investment returns and a decrease in subscription and advertising revenue.  The Catholic Press Association has no temporarily or permanently restricted net assets.

 

Telecare

To Be Posted 

 

Diocesan Service, Inc.

Diocesan Service, Inc. (DSI) provides insurance brokerage services for the Diocese and many entities associated with the Diocese.  In 2009, DSI earned total revenues of $18,000 and had total expenses of $21,000.  Total retained earnings at the end of 2009 were $151,000, after a net loss of $2,100.

 

Diocesan High Schools

The Diocesan High Schools include Bishop McGann-Mercy High School in Riverhead, Holy Trinity High School in Hicksville and St. John the Baptist High School in West Islip.  In fiscal year 2009, the schools had $37.7 million in combined revenues and $38.2 million in expenditures, resulting in a net loss of $0.5 million from operations before Diocesan subsidy.  The Diocese provided the schools with $1.9 million in total support: $1.6 million towards operations and $0.4 million towards mortgage commitments for Bishop McGann-Mercy.  Total temporarily restricted net assets decreased by $0.3 million, while total permanently restricted net assets increased by $0.1 million in fiscal year 2009.

 

Seminary of the Immaculate Conception

The Seminary of the Immaculate Conception is an institution of higher learning established for the training of men for the priesthood.  In 2009, the Seminary had a net decrease in unrestricted net assets of $0.1 million, resulting from an operating deficit, offset by Diocesan subsidies totaling $1.6 million.

 

Ecclesia Assurance Company

Ecclesia is a New York State captive insurance company that provides insurance for the Diocese and many entities associated with the Diocese.  Ecclesia is a stock corporation the stock of which is wholly owned by the Diocese.  In 2009, Ecclesia had net income of $4.6 million due an increase in gross premiums written.   At the close of the fiscal year, the company had $22.4 million in total assets and $8.4 million in total stockholder’s equity.

 

Propagation of the Faith and Mission Office

The Diocese of Rockville Centre Propagation of the Faith and Mission Office (the Mission Office) is a member of the National Office for the Society for the Propagation of the Faith (the National Office), which was organized to develop an awareness of the work of the Missionaries and a better understanding of the social, economic, cultural and religious conditions of the people with whom they work; encourage support of the Missions and Missionaries through prayer and donations; and develop personal contact with the Missionaries.  In 2009, unrestricted net assets remained relatively unchanged as the majority of the activity within the Mission Office is custodial in nature, except for administrative fees, investment earnings and operating/fundraising expenses.