2024-11-20T09:05:54-06:00 2024-06-30 450250958 Eide Bailly LLP 1545 Associates Dr Ste 101 Dubuque IA 520022299 990 2023-07-01 421497866 The Priestly Brotherhood of St Andrew PRIE 6413942105 60 S Algona Street Dubuque IA 52001 Fr Brian Dellaert President & Treasurer 6413942105 2024-11-12 1 1 Carmen Krantz CPA P00031958 5635561790 2024-11-12 2023 2024-10-15 13:58:12Z Fr Brian Dellaert 60 S Algona Street Dubuque IA 52001 33306 0 X n/a X 1999 IA Provide Catholic priests and clergy of all religious denominations with spiritual support 4 4 0 5 0 0 14303 26498 0 0 316 854 0 0 14619 27352 0 0 0 0 0 0 0 0 0 19559 20753 19559 20753 -4940 6599 214587 222570 0 0 214587 222570 None 0 0 20078 0 0 The Priestly Brotherhood of St. Andrew provides a source of mutual spiritual support, encouragement and security in the spiritual ministries of Catholic priests, deacons, nuns and clergy of other religious denominations in imitation of St. Andrew the Apostle. The organization also maintains a "Bethsaida or retreat facility in Clear Lake, Iowa, which includes a fully appointed Catholic chapel for the celebration of daily Mass and prayer during member gatherings. 20078 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Fr Brian Dellaert 6413942105 60 S Algona Street Dubuque IA 52001 X Fr Brian Dellaert President & Treasurer 6.00 3.00 X X 0 0 0 Rev Christopher Podhajsky Vice President & Secretary 4.00 2.00 X X 0 0 0 James Jackson Director 1.00 1.00 X 0 0 0 Rev Nicholas Radloff Director 1.00 1.00 X 0 0 0 Rev Dennis Conway Director until Aug. 2024 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 18605 7893 18605 26498 1084 1084 5724 5954 -230 -230 -230 27352 0 0 854 186 186 489 489 5241 5241 11194 11194 3643 3643 20753 20078 675 0 10905 9425 416839 234368 175060 182471 28622 30674 214587 222570 0 0 X 0 0 0 0 214587 222570 214587 222570 214587 222570 6599 1384 0 X 0 0 0 X 10000 6590 12500 14303 26498 69891 10000 6590 12500 14303 26498 69891 49170 20721 1356 1102 892 917 1084 5351 75242 0.27540 0.26150 X The Priestly Brotherhood of St. Andrew fails to meet the public support test for the fiscal years ending June 30, 2023 through June 30, 2024. However, based on the following facts and circumstances, the organization should continue to be recognized as a publicly supported organization under Internal Revenue Code Section 509(a)(1).Ten-Percent of Support:The total amount of public support for the organization during the above mentioned period is 27.54%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:The organization did not receive more than 33 1/3% of its support from government units or from the general public. A majority of the contributions were from its supporting organization, The Priestly Brotherhood of St. Andrew Foundation (Foundation). The Foundation is a Section 509(a)(3) Type I supporting organization that was organized to receive, manage, and invest funds to support The Priestly Brotherhood of St. Andrew which provides support to Catholic priests, deacons, nuns, and clergy of religious denominations by providing a retreat facility and fully appointed Catholic chapel for daily Mass and prayer gatherings. The Priestly Brotherhood of St. Andrew does receive support from the general public. However, the support from the Foundation is greater and caused the organization to fail the public support test. Sources of Support:The Priestly Brotherhood of St. Andrew does not receive support from a single family; rather it receives support from members of the general public. The organization received a portion of its support from individuals in the community. The Priestly Brotherhood of St. Andrew would have passed the public support test at 59.90% for July 1, 2023 thru June 30, 2024 if the Foundation had not given any donations in the last 5 years (2019-2023).Representative Governing Body:The Priestly Brotherhood of St. Andrew is served by a governing body that represents the interest of the public; it does not represent the interests of the donors of The Priestly Brotherhood of St. Andrew. These representatives ensure that the organization meets the needs of the community.Based on the above facts and circumstances, The Priestly Brotherhood of St. Andrew should continue to be considered as publicly supported under Internal Revenue Code Section 509(a)(1). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416839 234368 182471 182471 Form 990, Part VI, Section A, line 8b The Organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the Board members before it is filed. The President/Treasurer and an independent attorney review the Form 990. Form 990, Part VI, Section B, line 12c The conflict of interest policy is signed annually by all board members affirming these individuals received a copy of the policy, read and understands the policy, has agreed to comply with the policy, and understands the organization must engage in activities which accomplish the exempt purpose of the organization to maintain its federal tax exemption. The President and Treasurer of the board reviews the completed policies. If the board determines a conflict exists, the individual with the conflict is unable to vote on the matter and may be asked to leave the meeting. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are not available to the public. Financial information is available through the public disclosure copy of the 990. The Priestly Brotherhood of St Andrew Foundation 60 S Algona Street Dubuque IA 52001 273379067 Invest and manage surplus assets of The Priestly Brotherhood of St. Andrew IA 501(c)(3) Line 12a, I The Priestly Brotherhood of St Andrew 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0