2025-03-07T10:59:17-06:00 2024-06-30 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66505 990 2023-07-01 481104490 Catholic Foundation for Diocese of Salina CATH 7858278746 103 N 9th St Salina KS 67401 Tyler Greenman Chief Executive Officer 7858278746 2025-03-07 1 0 Eric Kientz CPA P01526012 7854779053 2023 2025-03-06 01:10:19Z Tyler Greenman 103 N 9th St Salina KS 67401 9268162 0 0928 X https://salinadiocese.org X 1991 KS To support all aspects of the Catholic faith in the Roman Catholic Diocese of Salina by developing, managing, growing, and granting funds using Catholic values, honoring the donor's intent. 10 9 0 10 0 0 4335716 8182461 594168 342560 614604 743141 0 0 5544488 9268162 3628835 4999661 0 0 300367 301446 0 0 15265 362933 195033 4292135 5496140 1252353 3772022 37097693 44084024 22556 33302 37075137 44050722 To support all aspects of the Catholic faith in the Roman Catholic Diocese of Salina by developing, managing, growing, and granting funds using Catholic values, honoring the donor's intent. 0 0 5002198 4999661 342560 Grants issued to Catholic organizations within the service region of the Roman Catholic Diocese of Salina. 5002198 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X The Organization 7858278746 103 N 9th St Salina KS 67401 Bishop Gerald Vincke Board Member 1.00 40.00 X 25525 0 12508 Douglas Hinkin MD President 1.00 X X 0 0 0 Ron Gfeller Vice President 1.00 X X 0 0 0 Donald Boos Secretary 1.00 X X 0 0 0 Jeff Thompson Treasurer 1.00 X X 0 0 0 Father Gale Hammerschmidt Board Member 1.00 X 0 0 0 Jerry Patterson Board Member 1.00 X 0 0 0 Betty Johnson CFRE Board Member 1.00 X 0 0 0 Francine Hestermann Board Member 1.00 X 0 0 0 Cheri Mense Board Member 1.00 X 0 0 0 Jerry Kuckleman Board Member 1.00 X 0 0 0 Katherine M PLatten CEO 40.00 X 15846 0 22918 41371 0 35426 0 0 0 0 0 8182461 111199 8182461 Services for Catholic 813211 342560 342560 342560 743141 743141 9268162 342560 0 743141 4977161 4977161 22500 22500 24510 2451 11029 11030 212625 212625 43493 43493 20818 20818 2625 2625 119 119 11000 11000 70688 70688 7242 3007 4235 22334 22334 46160 46160 18568 18568 8967 86 8881 Dues and subscriptions 7330 7330 5496140 5002198 478677 15265 265049 139623 36608059 43714133 224585 230268 37097693 44084024 22556 33302 22556 33302 X 276269 402656 36798868 43648066 37075137 44050722 37097693 44084024 3772022 3203563 0 X X 0 1 X 0 0 X X 1 Roman Catholic Diocese of Salina 480637111 1 1 1391044 0 1 1391044 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 Part IV, Section E, Line 2a The Foundation provides support to the Roman Catholic Diocese of Salina (Diocese) by adminstering and accounting for fundraising efforts within the service region of the Diocese. Part IV, Section E, Line 2b The fundraising efforts of the Roman Catholic Diocese of Salina (the Diocese) were historically performed directly by the Diocese through June 30, 2021. The Diocese then established the Foundation in order to administer and account for fundraising efforts beginning July 1, 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28288045 767794 3269648 1097819 150373 31077295 25463462 651932 3304539 998644 133244 28288045 32213643 -6188344 423141 138696 25463462 1.00000 0 0 0 Due to Roman Catholic Diocese of Salina 33302 33302 X 12471725 3203563 3203563 9268162 0 9268162 5496140 0 5496140 0 5496140 Part V, Line 4: The Foundation's endowments (the Endowments) consists of approximately 79 individual funds established by Catholic donors and organizations to provide annual funding in support of Catholic organizations and individuals within the service region of the Roman Catholic Diocese of Salina. Part X, Line 2: The Foundation has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(c)(3) as part of group exemption 0928 which is issued by the IRS to the United States Conference of Catholic Bishops. Further, the Foundation qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii) and is not a private foundation since it meets the criteria under IRC Section 509(a)(3). The Foundation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Foundation is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the years ended June 30, 2024 and 2023, the Foundation has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Foundation are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. 1 Catholic Charities of Northern Kansas PO Box 1366 Salina KS 67402 501(c)(3) 97690 0 Operating support Catholic Diocese of Salina PO Box 980 Salina KS 67402 501(c)(3) 1391044 0 Operating support Comeau Catholic Campus Center - Hays 506 W 6th St Hays KS 67601 501(c)(3) 16322 0 Operating support Diocese of Salina Seminary Fund 103 N 9th Street Salina KS 67401 501(c)(3) 735000 0 Operating support Holy Family Grade School - Hays 1800 Milner St Hays KS 67601 501(c)(3) 41136 0 Operating support Manhattan Catholic Schools 306 S Juliette Ave Manhattan KS 66502 501(c)(3) 54803 0 Operating support Sacred Heart Cathedral Parish - Salina 118 N 9th St Salina KS 67401 501(c)(3) 197978 0 Operating support Sacred Heart Grade School - Colby 1150 W 6th St Colby KS 67701 501(c)(3) 8282 0 Operating support Sacred Heart JrSr High School - Salina 234 E Cloud St Salina KS 67401 501(c)(3) 684094 0 Operating support Sacred Heart Parish - Plainville PO Box 100 Plainville KS 67663 501(c)(3) 13084 0 Operating support Sacred Heart School - Plainville PO Box 408 Plainville KS 67663 501(c)(3) 10087 0 Operating support St Andrew Grade School - Abilene 301 S Buckeye Ave Abilene KS 67410 501(c)(3) 29170 0 Operating support St Elizabeth Ann Seton Parish - Salina 1000 Burr Oak Ln Salina KS 67401 501(c)(3) 22094 0 Operating support St Francis of Assisi Parish - Saint Francis PO Box 1170 Saint Francis KS 67556 501(c)(3) 15300 0 Operating support St Francis Xavier HighGrade School 200 N Washington St Junction City KS 66441 501(c)(3) 38250 0 Operating support St Francis Xavier Parish - Junction City 218 N Washington St Junction City KS 66441 501(c)(3) 30604 0 Operating support St John High School - Beloit 209 S Cherry St Beloit KS 67420 501(c)(3) 13741 0 Operating support St John's Grade School - Hanover 100 S Church St Hanover KS 66945 501(c)(3) 7160 0 Operating support St Joseph Parish - Hays 215 West 13th Hays KS 67601 501(c)(3) 5336 0 Operating support St Joseph Parish - Oakley 625 Freeman Ave Oakley KS 67748 501(c)(3) 11039 0 Operating support St Mary Grade School - Salina 304 E Cloud St Salina KS 67401 501(c)(3) 11144 0 Operating support St Mary of the Assumption Parish - Clifton 204 N High St Clyde KS 66938 501(c)(3) 17684 0 Operating support St Mary Queen of the Universe Parish - Salina 230 E Cloud St Salina KS 67401 501(c)(3) 27747 0 Operating support St Mary's Grade School - Ellis 605 Monroe St Ellis KS 67637 501(c)(3) 9375 0 Operating support St Thomas More Parish - Manhattan 2900 Kimball Ave Manhattan KS 66502 501(c)(3) 13732 0 Operating support The Register PO Box 980 Salina KS 67401 501(c)(3) 33000 0 Operating support Thomas More Prep - Marian JrSr High School - Hays 1701 Hall St Hays KS 67601 501(c)(3) 10000 0 Operating support Tipton Catholic JrSr High School PO Box 146 Tipton KS 67485 501(c)(3) 6400 0 Operating support 28 Scholarships 13 22500 Part I, Line 2: The Foundation only issues grants to other Catholic organizations within the service region of the Roman Catholic Diocese of Salina (the Diocese). Each grant recipient is monitored both by the Foundation and the Diocese on an ongoing basis to ensure that granted funds are spent towards the intended purposes. X 4 48381 Fair value X Grain 6 62818 Fair value 0 0 0 Form 990, Part VI, Section B, line 11b IRS Form 990 is prepared by the Foundation's external CPA and is then reviewed and approved by the Foundation's management and board of directors prior to filing. Form 990, Part VI, Section B, line 12c Board members annually disclose their interests and notify the Foundation if there are any new conflicts during the year. Form 990, Part VI, Section B, line 15 Annually, determination of the executive director's compensation is reviewed by the governing body. Form 990, Part VI, Section C, line 19 The Foundation's governing documents are available upon written request. Form 990 Part XII, Financial Statements and Reporting, Line 1 The Foundation's policy is to prepare its financial statements on the modified cash basis of accounting which is different from accounting principles generally accepted in the United States (U.S. GAAP). The primary differences between the modified cash basis of accounting and U.S. GAAP are as follows: Contributions receivable and related contribution revenue are not recognized when an unconditional promise to give is made. Rather, contribution revenue is recognized when a financial or nonfinancial resource is received from a contributor. Accounts payable and related expenses are not recognized in the period when goods or services are received. Rather, expenses are recognized when paid. Notwithstanding the above, the Foundation does recognize amounts due to or from the Diocese as an asset or liability, respectively, on the statement of assets, liabilities and net assets. Roman Catholic Diocese of Salina 103 N 9th St Salina KS 67401 480637111 Religious Activities KS 501(c)(3) Line 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 1 Roman Catholic Diocese of Salina L 594168 Cash receved by Foundation Roman Catholic Diocese of Salina O 237135 Cash paid by Foundation Roman Catholic Diocese of Salina B 1391044 Cash paid by Foundation