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2023-12-31-accounts

St Mary’s Church Garforth

Registered Charity Number 1130765

Annual Report

and

Financial Statements

of the

Parochial Church Council

for the year ended 31[st ] December 2023

1

Incumbent

Reverend J Brown The Rectory Church Lane Garforth

Bank

Barclays Bank Albion Street Leeds

Investment Managers

CCLA Investment Management Ltd The CBF Church of England Funds 80 Cheapside London EC2V 6DZ

Independent Examiner

Mr David Norman

2

2023 Report and Accounts for the

Parochial Church Council of St Mary the Virgin, Garforth

Aim and Purposes

As a Church of England church, we have the aim: ‘To promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical’. St. Mary’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, The Reverend Jane Brown, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The PCC is also specifically responsible for the maintenance of the Church and Parish Centre of St Mary the Virgin, Garforth.

Objectives and Activities

Our Mission Statement is:

To know God, to love God and to share God, through Jesus Christ.

The PCC is committed to growing as a church, in numbers, spiritual depth and in service to our local community. We aim to encourage and enable as many people as possible to know the love of Christ, to worship at our church and to become part of our parish community at St. Mary’s. The PCC maintains an overview of the life of the church, from worship to discipleship and service.

Our worship and life together seek to put faith into practice through prayer and scripture, music, and sacrament. When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefits and in particular the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to come to faith, grow in faith and live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Church and the Parish Centre.

Report: January – December 2023

Our Bible verse for 2023 which reminded us, as individuals and as a community, that we live and grow not through our own power but God’s.

For mortals it is impossible, but for God all things are possible.

(Matthew 19:26)

Our commitment to growth – in numbers, in spiritual depth and in service In February 2019, the PCC agreed three clear priorities:

The PCC met together for a day in October to discuss the way forward for our church for the next few years. A mission plan was drawn up and it was decided to continue to review the plan on an annual basis.

Lay involvement in worship and discipleship

Lay volunteers continue to lead intercessions in Church and helping in various ways with our worship. We continue to be blessed by those who lead us in our sung worship, with our Choir and our Music Group sharing our regular worship as well as occasional visits from a volunteer organist.

3

We continue to encourage our Church community to see worship as part of their everyday life. To assist them in this, we offer a wide range of worship resources for people (including families) to use at home, each season, in hard copy or electronically as required. We have a home group meeting once a week and plan to start others as and when.

Variety in worship

Our offer of worship is now broad and diverse in medium, content and style. On Sundays, our services range from the traditional Holy Communion to the family-friendly Morning Praise and include a phone-in service for those who cannot get to Church. During each week, we have services in Church, those which are streamed and those led by phone or video call. This variety means we have a wider mix of people engaging with us, in person and remotely.

Provisions for children both within and beyond services

In 2023, we have continued to our existing children’s work and preparations have begun to start a Bubble Church beginning January 2024. Funtots continued to have new families whilst some older children had to leave to start their nursery education. Funday Sundays had to cease in September due to reduced numbers of leaders and lack of children attending but we are planning what we can offer our young people.

Rev Jonathan and Diane Brennan led a Youth Christianity Explored course: a seven-week course exploring Mark’s Gospel, with videos, games, activities, a talk, food, and fun. Five young people attended and thoroughly enjoyed it and wanted something similar to continue. Unfortunately, it took a while to get trained volunteers and we have not been able to set up a new group but are still looking into this.

We have continued working with our with local primary schools, offering assemblies, classes and interactive events for Easter and Christmas.

Working with other churches

Churches Together in Garforth remains an active group, with The Chair of the group remaining with the Garforth Methodist Minister. Regular activities, such as the monthly Faith Lunches have continued. and Lent group evening meetings followed by a short resume and lunch the following day and a combined Walk of Witness on Good Friday. Seeds a Churches Together initiative, offering a monthly session for children to engage with God through movement and dance ended in December 2023 through lack of children.

Ministers continue to meet and pray together regularly.

Serving our Community through Baptisms, Weddings, and Funerals

During 2023, we welcomed nine babies and children for baptism. Three couples were married at St Mary’s, and we held fifty funerals in Church.

Welcome and hospitality to the local community.

The essence of our approach to mission is welcome and hospitality. Our Church is open every day for individual prayer - 9am to 3pm Monday to Saturday and for services on Sunday. It is evident that many people come into Church to pray or in search of somewhere quiet to ease their grief and pain.

We continued our Welcome Café during 2023 (a Place of Welcome and a Warm Space) offering two sessions per week. I t provides a valuable safe space for people to come and meet together, with skills and local information being shared across those who attend. The Monday afternoon session is quieter with fewer people whilst the Wednesday morning session is busier and nosier as it follows Funtots, and parents/carers stay on for the Welcome Café.

Supporting the most vulnerable, isolated, and needy

We continue to see and minister to people in need from within and beyond our Church community. Many of the most complex needs we deal with come from those outside the Church. We continue to actively encourage and collect donations for our local Food Bank and for refugees within the area, and to fundraise for other groups.

Our Church family extends to those who are unable to attend Church, due to vulnerability to illness or frailty. We continue to support them through our Pastoral Care Team, telephone support volunteers and provision of resources for use at home. We offer communion to those in Care Homes.

4

Celebrating the Seasons and National Events

Church life is organised around seasons, and we continue to mark the key Christian festivals of Easter and Christmas (online, in person and by phone) in ways that seek not only to enable our regular worshipping community to celebrate but to encourage others to engage in the true meaning of these seasons.

In May, we were pleased to celebrate the coronation of King Chrales III and prayed for him and Quenn Camilla the 28 days before

We held a Generosity Month for the whole of October concentrating on different areas, God’s abundance, and our response; what is enough; trust and the scarcity mindset; monetary giving (including a call to review or join in regular giving) each Sunday.

The response to this was 4 new people paying by standing order and 12 people increasing their monthly giving, 2 people cancelled or reduced their standing orders giving an overall increase of £370 per month.

Our Team

No Church can run without the dedication, time, and energy of many lay people. The team at St Mary’s includes those who have been actively supporting the Church for decades and others who have joined us more recently. Indeed, in our outreach activities, we have been very pleased to welcome volunteers for other local churches and the wider community.

We are fortunate to have a Parochial Church Council and two Churchwardens with such extensive skills, knowledge, and commitment. Similarly, we are blessed by all who lead us in worship – our Licensed Lay Ministers and our Curate – and our Choir and Music Group.

The list of volunteers involved in keeping Church going is huge! Thank you to all concerned.

Conclusion

With the cost-of-living crisis, soaring inflation, shortages of goods and industrial action, we ended 2023 still concerned about the future, yet trusting in the goodness and provision of our God. As we face these issues, personally and as a Church, we are called to reach out to others in a spirit of service and generosity.

Secretary Report 2023

The PCC continued to meet bi-monthly during 2023, holding 6 meetings in total, January (via Zoom), March, June, July, September, and November, with the various task groups meeting in-between. Reports on finance, fabric & maintenance, pastoral, safeguarding, Deanery and Diocese Synod continued to be provided for consideration and enactment where necessary, and policies were reviewed and approved where required.

In addition, decisions were made on 2 separate occasions by the Standing Committee.

At the March meeting council members considered and were given the opportunity to express their views in relation to a motion from General Synod regarding same sex blessings and were also provided with an update in relation to funding applications towards the Parish Centre redevelopment.

The June meeting primarily dealt with the appointment of persons to the task groups and various other specific roles together with agreement to the PCC Code of Conduct and approved the commencement of works on the Parish Centre.

In July, Council members discussed the concept of ‘A Rule of Life’, this being a set of principles for how we would live out our faith in our daily lives, and whether this was something that we should think about at St Mary’s.

Council members also attended an ‘Away Day’ in October where they further discussed the principals of ‘A Rule of Life’ further and also considered what progress had been made against the priorities that the PCC had set in 2019, and looked at our mission priorities for the future, to enable a mission action plan to be drawn up.

Graham Williams PCC Secretary

5

PCC membership for 2023

Incumbent: Rev J Brown Chairman Curate: Revd J Brennan (until August 2023) Readers: Miss A Doney - Treasurer/

Representatives on the Deanery Synod Mr N Hampshire Mr C Mundy Mr G Williams - Secretary/Electoral Roll Officer

Church Wardens: Miss A Ball Mrs A Hampshire

Elected Members: Mrs A Payne Mrs F Jones Mrs J Harrison (until April 2023) Mrs M Pratt (until April 2023) Mrs P Kilbane Mrs P Wood - Stewardship Secretary Mr M Norman

Mrs P Keenoy (Co-opted May 2023)

Financial Review 2023

Total receipts for unrestricted funds were £89,236 of which £54,707 was unrestricted voluntary donations and a further £12,877 was from Gift Aid. P lanned giving through envelopes and standing orders decreased by 4.5%. However total income was up by 1.7% due to an increase in general donations and wedding/funeral fees.

We paid £60,000 of our parish share which largely provides stipends and housing for the clergy in our diocese, a disappointing shortfall of £18,688. The sum that the churches in the deanery have to find is sh a red between the churches according to a formula that is based on a head count of the congregations and the affluence factor of the parish.

The net result for the year was a deficit of receipts over payments of £2,452 for unrestricted funds. Adding bank and other deposits balances brought forward at the beginning of the year the balances carried forward at 31 December on unrestricted funds total £32,721.

We were able to start the Parish Centre refurbishment with stage one now completed, having received grants totaling £20,000 and using money received in a legacy. We continued to transfer £120 per month from the general fund into our mission fund and also the same amount into the fabric fund. The increase in the upkeep of services was mainly due to the setting up of Bubble Church.

Reserves policy Unrestricted funds

It is the PCC policy to hold in reserves. The equivalent of three months unrestricted running costs of £8,000, excluding Parish Share. This is to cover any unexpected reduction in income or emergency situations that may arise.

Fabric fund

It is also our policy to hold an amount of £5,000 for any fabric related emergency and to aid remedial building works listed in the quinquennial inspection.

This reserve policy level will be reviewed annually. It is our policy to invest excess fund balances with the CCLA Church of England.

On behalf of the PCC

Reverend Jane Brown (Chair) D a t e

6

INDEPENDENT EXAMINER'S REPORT

TO THE PCC OF ST MARY'S, GARFORTH

This Report on the Accounts for the year ended 31 December 2022, which are set out on the attached pages, is in respect of an examination carried out in accordance with the requirements of the Church Accounting Regulations 2006 and Section 145 of the Charities Act 2011.

My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 145(5)(b) of the Charities Act 2011 and to be found in the Church guidance, 2011 edition, issued by the Finance Division of the Archbishop's Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

In connection with my examination, no matter has come to my attention:

have not been met or

Mr D. M. Norman, Accountant 3 Meadow Road, Garforth LS25 2EN

11[th] April 2024

7

St Mary's Garforth Statement of Financial Activities For the period from 01 January 2023 to 31 December 2023

Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 92,572.76 3,280.68 - 95,853.44 85,956.26
Income from charitable activities 8,348.55 - - 8,348.55 6,943.30
Other trading activities 11,321.10 - - 11,321.10 11,324.91
Investments 2,604.23 101.22 - 2,705.45 814.99
Other income - - - - -
Total income 114,846.64 3,381.90 - 118,228.54 105,039.46
Expenditure on:
Raising funds 1,444.14 - - 1,444.14 737.31
Expenditure on charitable
activities 110,982.02 6,766.31 - 117,748.33 117,255.87
Other expenditure 6,615.98 - - 6,615.98 6,269.93
Total expenditure 119,042.14 6,766.31 - 125,808.45 124,263.11
Net income / (expenditure) resources before transfer -4,195.50 -3,384.41 - -7,579.91 -19,223.65
Transfers:
Gross transfers between funds – in 20,000.00 2,860.00 - 22,860.00 12,493.06
Gross transfers between funds – out -22,760.00 -100 - -22,860.00 -12,493.06
Other recognised gains / losses
Gains/losses on investment assets -444.95 - - -444.95 -631.28
Gains on revaluation,fixed assets,charity's own use - - - - -
Net movement in funds -7,400.45 -624.41 - -8,024.86 -19,854.93
Reconciliation of funds
Total funds brought forward 150,204.56 7,555.22 - 157,759.78 177,614.71
Total funds carried forward 142,804.11 6,930.81 - 149,734.92 157,759.78

8

PAROCHIAL CHURCH COUNCIL OF ST MARY'S GARFORTH

For the year ended 31st December 2023

As at As at
31/12/2023 31/12/2022
Fixed assets
Tangible Assets 80,761.00 86,146.00
80,761.00 86,146.00
Current assets
Debtors 2,553.17 2,407.52
Investments 6,023.58 5,555.58
Cash At Bank And In Hand 64,400.61 65,424.75
72,977.36 73,387.85
Liabilities
Creditors: Amounts Falling Due In One Year 4,003.44 1,774.07
4,003.44 1,774.07
Net current assets less current liabilities 68,973.92 71,613.78
Total assets less current liabilities 149,734.92 157,759.78
Liabilities
- -
Total net assets less liabilities 149,734.92 157,759.78
Represented by
Unrestricted
Unrestricted - General Funds 113,482.53 119,139.80
Designated
Designated - Parish Centre Refurb 2023 29,321.58 31,064.76
Restricted
Restricted - Fabric Fund 4,119.82 2,460.32
Restricted - Gift Day Fund - 1,611.99
Restricted - Mission Fund 459.89 900.87
Restricted - Organ Fund 2,351.10 2,582.04
Fund Totals 149,734.92 157,759.78

9

PAROCHIAL CHURCH COUNCIL OF ST MARY’S GARFORTH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2023

1. ACCOUNTING POLICIES

The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 governing the individual accounting standards and the Statement of Recommended Practice, Accounting Reporting by Charities (SORP 2005)

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets, and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.

Fund Accounting

Unrestricted funds are funds which are spent on the PCC’s general purposes.

Restricted funds are designated by the donor for a particular purpose. The restricted are H & WP Organ fund, Fabric fund and Mission.

Incoming Resources

Recognition of incoming resources

These are included in the Statement of Financial Activities (SOFA) when:

  1. The PCC becomes legally entitled to the benefit of use of the resources.

  2. The ultimate receipt is virtually certain and

  3. The monetary value can be measured with sufficient reliability.

Fund-raising costs

Funds raised from events and sales of books are reported gross in the SOFA, that is before any related costs that may have been deducted from the gross proceeds.

Grants and Donations

Grants and donations are included in the SOFA when any preconditions prevent their use by the PCC have been met. For collections and planned giving it is when the funds are received.

Gift Aid tax claims, etc. on cash donations.

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Gifts in kind

  1. Gifts in kind are accounted for at a reasonable estimate of their value at the time of the gift to the PCC, if feasible, or else at the amount which is actually realised from their disposal.

  2. Gifts in kind for sale to fund the PCC are included in the accounts at their estimated market value at the date of the gift, if feasible or else recognised when they are sold.

  3. Gifts in kind for the PCC’s own use are included in the SOFA as incoming resources when receivable and expended as and when they are consumed in use. Gifts of fixed assets, if material, are included in the balance sheet and expensed over the asset’s useful economic life.

Donated services and facilities

These are included in incoming resources (and at the same time in resources expended) at the estimated value to the PCC of the service or facility received.

Volunteer help.

The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report.

Rental income

Rental income from the letting of the church and parish centre is recognised when the rental is due.

Investment Income

This is included in the accounts when receivable.

10

Investment gains and losses.

This included any gain or loss resulting from the revaluing of investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as the legal or constructive obligation arises.

Governance costs

Include the cost of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to the trustees on governance or constitutional matters.

Grant payable without performance conditions

These are recognised in the accounts when a commitment has been made externally and there are no pre-conditions still to be met for the entitlement to the grant which remains in the control of the PCC.

ASSETS

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by section 10(2) (a) and (c) of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.

Parish Centre

All costs of building the Parish Centre have been capitalised, depreciation will be on a straight-line basis over 40 years commencing in the first full year after completion of the building.

Other fixtures, fittings, and office equipment

Equipment used within the church and parish centre is depreciated on a straight-line basis over 4 years, individual items of equipment with a purchase price of less than £1000 is written off when the asset is acquired.

Investments

Investments are valued at market value at 31[st ] December.

Current Assets

Amounts owing to the PCC at 31[st ] December in respect of fees or other income are shown as debtors less provision for amounts that may prove uncollectable.

Short term deposits

Include cash held on deposit with the CBF Church of England Funds or at the bank.

Reserves Policy It is the PCC policy to hold reserves. The equivalent of three months unrestricted running costs of £8,000, excluding Parish Share. This is to cover any unexpected reduction in income or emergency situations that may arise. It is also our policy to hold an amount of £5,000 for any fabric related emergency and to aid remedial building works listed in the quinquennial inspection.

This reserve policy level will be reviewed annually.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designates by the PCC for fixed assets for its own use or for spending on a future project and which therefore not included in its free reserves as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

It is our policy to invest all surplus funds in the CCLA Deposit fund.

11

INCOMING RESOURCES

General Designated Restricted 2023 2022
Income and endowments from:
Donations and legacies
Other planned giving 47,179 - 1,137 48,316 50,537
Loose plate collections 5,257 - 622 5,879 6,296
Donations appeals etc 2,271 - 1,522 3,793 10,522
Parish Centre refurb 2023 - 4,010 - 4,010 -
Tax recoverable on Gift Aid 12,887 - - 12,887 13,884
Legacies - 268 - 268 -
Non-recurring one-off grants 700 20,000 - 20,700 4,717
Donations and legacies Totals 68,295 24,278 3,281 95,853 85,956
Income from charitable activities
Fees for weddings and funerals 8,349 - - 8,349 6,943
Income from charitable activities Totals 8,349 - - 8,349 6,943
Other trading activities
Other funds generated - - - - 781
Produce Sales 111 - - 111 212
Light the Spire 456 - - 456 420
Tea & Coffee other 2,411 - - 2,411 2,164
Parish Centre lettings 8,343 - - 8,343 7,748
Other trading activities Totals 11,321 - - 11,321 11,325
Investments
Dividends 961 - - 961 -
Bank and building society interest 311 1,332 101 1,745 815
Investments Totals 1,272 1,332 101 2,705 815
Income and endowments Grand totals 89,236 25,610 3,382 118,229 105,039

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RESOURCES USED

Raising funds

Raising funds
Costs of stewardship campaign 136 - - 136 161
Costs of fetes & other events 930 378 - 1,308 576
Raising funds Totals 1,066 378 - 1,444 737
Expenditure on charitable activities
Giving - relief and development agencies - - 800 800 700
Home mission - - 1,875 1,875 575
Parish share 60,000 - - 60,000 65,000
Working expenses of incumbent 966 - 278 1,245 1,765
Working expenses Curate 440 - - 440 533
Education & Study groups - - - - 425
Parish training and mission 332 - 1,334 1,666 315
Church running - insurance 4,598 - - 4,598 4,237
Church - telephone & Broadband 3,445 - - 3,445 2,365
Photopcopier 1,422 - - 1,422 1,248
Church Misc 157 - - 157 544
Organ / piano tuning - - 312 312 324
Parish Centre refurb 2023 - 26,976 - 26,976 -
Church maintenance 412 - 2,168 2,580 11,445
Cleaning 300 - - 300 75
Upkeep of services 1,518 - - 1,518 465
Administration 550 - - 550 568
Visitng Organist 65 - - 65 -
Church running - electric 1,508 - - 1,508 1,507
Church running - gas 3,448 - - 3,448 4,070
Church running - water 366 - - 366 244
Printing & Stationery 169 - - 169 256
IT Equipment 2,417 - - 2,417 7,317
IT Software & licences 1,542 - - 1,542 514
CTIG 100 - - 100 -
Governance costs examination/audit fee 250 - - 250 250
Other PCC property upkeep - - - - 12,515
Expenditure on charitable activities Totals 84,006 26,976 6,766 117,748 117,256
Other expenditure
Flowers 559 - - 559 359
Depreciation 5,385 - - 5,385 5,385
Bank Charges 672 - - 672 526
Other expenditure Totals 6,616 - - 6,616 6,270
Expenditure Grand totals 91,689 27,354 6,766 125,808 124,263

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PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH NOTES TO THE FINANCIAL STATEMENTS

FIXED ASSETS FOR USE BY THE PCC
1
Tangible fixed Assets
GROSS BOOK VALUE
At 1 January 2023
Additions
At 31st December 2023
DEPRECIATION
At 1 January 2023
Additions
At 31st December 2023
NET BOOK VALUE
At 1 January 2023
At 31st December 2023
2
Investments
Organ Fund 8% Treasury Stock - historical cost- £72.97p
Kilburn Trust 229 shares in the CBF's Investment fund - historical cost £211.46p
House Sale 1450 shares in the CBF's Investment fund - historical cost £433.30p
3
DEBTORS
Unrestricted
Income Tax Recoverable
954
Prepayments and accrued income
1599
Other Debtors
2553
FIXED ASSETS FOR USE BY THE PCC
1
Tangible fixed Assets
GROSS BOOK VALUE
At 1 January 2023
Additions
At 31st December 2023
DEPRECIATION
At 1 January 2023
Additions
At 31st December 2023
NET BOOK VALUE
At 1 January 2023
At 31st December 2023
2
Investments
Organ Fund 8% Treasury Stock - historical cost- £72.97p
Kilburn Trust 229 shares in the CBF's Investment fund - historical cost £211.46p
House Sale 1450 shares in the CBF's Investment fund - historical cost £433.30p
3
DEBTORS
Unrestricted
Income Tax Recoverable
954
Prepayments and accrued income
1599
Other Debtors
2553
Buildings
Furniture &
Fittings
215386
17078
0
0
Total
2023
232464
0
215386
17078
232464
(129240)
(17078)
(5385)
0
(146318)
(5385)
(134625)
(17078)
(151703)
86146
0
80761
0
Restricted
Designated
86146
80761
105
5177
742
6024
TOTAL
954
1599
2553 0
0
2553

4 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals and deferred income
Creditors for goods and services
Other Creditors Agency fees
5
Parish Share
Historic Opening Balance
Share unpaid this year
Paid this year
Write off By Diocese
Closing Balance
Unrestricted
Restricted
Designated
TOTAL
2470
2470
2470
0
0
2470
129951
18688
148639

14