Annual Assessment and Calculation
Each Catholic diocese assesses a fee to all parishes within the diocese called a cathedraticum. Within the Diocese of Youngstown, this is called a diocesan assessment (DA). The DA provides the resources for the operation of the diocesan central offices.
The DA is calculated based on the information submitted in the annual parish financial report for the fiscal year of July 1 to June 30. The DA is billed over a twelve (12) month period in equal installments. The diocese has contracted with Benefit Allocations Systems, LLC (BAS) to bill and collect these assessments.
The diocese uses previous year’s operating results to calculate the DA. For example, the DA billed for the fiscal year ending July 1, 2018 to June 30, 2019 uses the operating results for the fiscal year ended July 1, 2016 to June 30, 2017. The reason for this is that the parishes are not required to report actual operating results until three (3) months after the fiscal year end. Therefore, when the DA assessment calculation is determined for the period starting July 1, 2018 the operating results for the year ended June 30, 2018 are not available.
Calculation
The DA is calculated at 8.5% of adjusted parish operating income.
The adjusted parish income is calculated as:
- Total Operating Income
- Less Partnership through Mission / CRS office
- Less Other Designated Collection
- Less Approved Building Fund, Capital Campaign and Debt Reduction
- Less Restricted Bequests, Gifts, Etc.
- Less CCD and Adult Education Expenses
- Less Catholic Echo Expenses
- Less Stewardship Expenses
- Less High School Quota
- Less Interest Payments on Operating Loans
- Less Interest Payments Building Fund and Debt Reduction
- Less Principal Payments Operating Loans
