2021-11-08T08:02:08-06:00 2020-12-31 310905417 VONLEHMAN & COMPANY INC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 410112993 990 2020-01-01 264549213 THE DYNAMIC CATHOLIC INSTITUTE DYNA 8599807900 901 ADAMS CROSSING CINCINNATI OH 45202 MARK MOORE PRESIDENT 8599807900 2021-11-04 1 MARK MOORE 999009999 STEPHANIE ALLGEYER P00761973 8593313300 2021-11-04 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X MARK MOORE 901 ADAMS CROSSING CINCINNATI OH 45202 30570324 0 X WWW.DYNAMICCATHOLIC.COM X 2009 OH THE DYNAMIC CATHOLIC MISSION IS TO RE-ENERGIZE THE CATHOLIC CHURCH IN AMERICA BY DEVELOPING WORLD-CLASS RESOURCES THAT INSPIRE PEOPLE TO REDISCOVER THE GENIUS OF CATHOLICISM 6 2 83 240 0 0 17811622 21070803 3970116 1498833 43912 13572 2662706 1676836 24488356 24260044 0 0 0 0 7277191 6627033 0 0 3580572 13771238 10750731 21048429 17377764 3439927 6882280 30837305 37712567 2452245 2445227 28385060 35267340 X THE DYNAMIC CATHOLIC MISSION IS TO RE-ENERGIZE THE CATHOLIC CHURCH IN AMERICA BY DEVELOPING WORLD-CLASS RESOURCES THAT INSPIRE PEOPLE TO REDISCOVER THE GENIUS OF CATHOLICISM. 0 0 5530263 1267631 PARISH EVANGELIZATION PROGRAM:ONE OF THE WAYS DYNAMIC CATHOLIC HAS RESPONDED TO THE CALL FOR A NEW EVANGELIZATION IS WITH THE PARISH BOOK PROGRAM. SINCE ITS INCEPTION THIS INITIATIVE HAS SERVED OVER FIVE THOUSAND PARISHES AND DISTRIBUTED MORE THAN FORTY MILLION RESOURCES, AND TOUCHED MILLIONS OF LIVES, MAKING IT ONE OF THE MOST SUCCESSFUL MASS-EVANGELIZATION EFFORTS EVER. IN CONCERT WITH OUR DYNAMIC PARISH INITIATIVE, PARISH CHAMPION PROGRAM, AND OUR CATHOLIC MOMENTS PROGRAMS IT HELPS DYNAMIC CATHOLIC PROVIDE A COMPREHENSIVE SET OF OFFERINGS FOR PARISH EVANGELIZATION. 2490928 359706 CATHOLIC MOMENTS:OVER THE PAST DECADE DYNAMIC CATHOLIC HAS BEEN COMMITTED TO DEVELOPING TEN PROGRAMS ESSENTIAL TO THE LIVES OF CATHOLICS AND THEIR PARISHES. WE ARE ALSO COMMITTED TO MAKING THEM AVAILABLE AS INEXPENSIVELY AS POSSIBLE AS WE BELIEVE THAT EVERY CATHOLIC DESERVES ACCESS TO THE BEST CONFIRMATION PROGRAM, THE BEST FIRST COMMUNION PROGRAM, THE BEST RESOURCES FOR MARRIAGE PREPARATION AND ENRICHMENT, ETC.TO DATE WE HAVE DEVELOPED AND DISTRIBUTED: DECISION POINT FOR CONFIRMATION; BLESSED FOR FIRST COMMUNION AND FIRST RECONCILIATION; BEST LENT EVER; BEST ADVENT EVER; BETTER TOGETHER FOR MARRIAGE PREPARATION AND ENRICHMENT; AND STARTING POINT FOR BAPTISM. CURRENTLY IN DEVELOPMENT ARE: PROGRAMS FOR DAILY PRAYER, SUNDAY MASS, RCIA, AND AGING & DYING. MILLIONS OF PEOPLE OF ALL AGES ENCOUNTER THESE PROGRAMS EACH YEAR. 1694926 1481470 EVENTS AND PILGRIMAGES:89% OF CATHOLICS DESCRIBE AN EVENT OR EXPERIENCE AS THE TRIGGER OF THEIR NEW SPIRITUAL COMMITMENT. AT DYNAMIC CATHOLIC, WE ARE PASSIONATE ABOUT CREATING AND DELIVERING LIFE-CHANGING EVENTS AND PILGRIMAGES THAT HELP PEOPLE SEE THEIR LIVES AND FAITH IN A WHOLE NEW WAY. 1870080 43746 AT DYNAMIC CATHOLIC WE ARE CONSTANTLY STRIVING TO CREATE AND SHARE GAME-CHANGERS FOR CATHOLICS AND THEIR PARISHES. BEYOND THOSE MENTIONED ABOVE, OUR DYNAMIC PARISH OFFERING WILL CONTINUE TO BE THE MAJOR FOCUS OF OUR SECOND DECADE. OTHER HIGHLIGHTS INCLUDE: WELCOME A PARISH RETREAT EXPERIENCE (FORMERLY KNOWN AS CHRIST RENEWS HIS PARISH); THE PRAYER PROCESS; THE MASS JOURNAL; OUR TURNING POINT BIBLE STUDY; AND HUNDREDS OF RESOURCES AVAILABLE ON OUR WEBSITE. MORE THAN THREE MILLION PEOPLE VISIT DYNAMICCATHOLIC.COM EACH MONTH, COLLECTIVELY VIEWING MORE THAN TWENTY MILLION PAGES. 1870080 43746 11586197 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 42 0 83 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 2 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AR CA CT FL HI IL KS KY LA WV MO NH NJ NY NC ND OH OK PA WI ME MD MI MN MS RI TN UT WA X THE ORGANIZATION 8599807900 901 ADAMS CROSSING CINCINNATI OH 45202 MATTHEW KELLY CEO 40.00 X X 0 1089365 0 ALLEN HUNT SENIOR ADVISOR 40.00 X 192179 0 17941 MARK MOORE PRESIDENT 40.00 X X 122116 0 16927 PATRICK BURKE CHAIRMAN 1.00 X X 0 0 0 BRIAN CASTER BOARD MEMBER 1.00 X 0 0 0 LAMAR HUNT JR BOARD MEMBER 1.00 X 0 0 0 ANDREW KRUMME DIRECTOR OF MARKETING 40.00 X 170000 0 24539 GEORGE JOSTEN DIRECTOR OF MINISTRY SUPPORT 40.00 X 142154 0 23667 ERIC CONSTANT DIRECTOR OF DEVELOPMENT 40.00 X 144000 0 23759 CLAIRE DARNELL DIRECTOR OF STRATEGIC EXECUTION 40.00 X 143001 0 23729 BRIAN WALSH E-COMMERCE TEAM LEADER 40.00 X 133980 0 20636 MATTHEW SCHERR SENIOR DEVELOPMENT OFFICER 40.00 X 136600 0 10255 CHRISTOPHER KAISER SENIOR DEVELOPMENT OFFICER 40.00 X 131689 0 10108 1315719 1089365 171561 14 0 1 0 RED VAN WORKSHOP LLC 494 OLDFIELD DRIVE SE BRYON CENTER MI 49315 E-COMMERCE CONSULTING 1047523 CENTRIC CONSULTING LLC PO BOX 75581 CLEVELAND OH 44101 ERP CONSULTING 617239 FLOYD CONSULTING 631 US HIGHWAY 1 403 NORTH PALM BEACH FL 33408 PROGRAM CONSULTING; EMPLOYEE TRAINING & 559093 GOOD CATHOLIC LEADERSHIP GROUP INC 7 GARRISON ROAD BELMONT MA 02478 PROGRAM CONSULTING 168061 4 1169700 19901103 78287 21070803 EVENT TICKET SALES 900099 850647 850647 RETREATS/PILGRIMAGE REVENUE 561520 624582 624582 OTHER PROGRAM REVENUE 900099 23604 23604 1498833 11388 11388 2184 0 2184 2184 2184 7967207 6310280 1656927 1656927 MISCELLANEOUS INCOME 900099 19909 19909 19909 24260044 3155760 0 33481 709524 419088 126765 163671 4459381 2643999 806932 1008450 147000 84255 30032 32713 900095 540836 149817 209442 411033 243684 74159 93190 1531290 1098838 312730 119722 69717 69665 52 2520024 1722265 38628 759131 1723807 1013549 327840 382418 1171212 688105 215292 267815 233118 110331 24458 98329 279445 173542 50689 55214 102558 56471 23700 22387 EVANGELIZATION 2192257 2192257 CREDIT CARD FEES 542109 212324 593 329192 PILGRIMAGE EXPENSES 286278 286278 RECRUITING EXPENSES 66439 21716 8167 36556 32477 8994 21193 2290 17377764 11586197 2210995 3580572 3305911 5375015 2987072 5393636 11328454 10941076 177903 400981 107083 98827 8807459 9588875 1472376 2665703 1749426 1020108 2124436 729318 331611 300278 195000 2218858 30837305 37712567 1405558 1293277 894722 1051159 151965 100791 2452245 2445227 X 16861606 24131264 11523454 11136076 28385060 35267340 30837305 37712567 6882280 0 X X 0 1 X 1 0 X 11740584 14475556 16663778 17811622 21070803 81762343 11740584 14475556 16663778 17811622 21070803 81762343 2178820 79583523 14111 21383 41118 43912 11388 131912 9562 75827 29593 39079 20675 174736 82068991 61881149 0.96970 0.90700 X 0.90700 0.00100 SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2016 AMOUNT: $ 9,562. 2017 AMOUNT: $ 75,827. 2018 AMOUNT: $ 29,593. 2019 AMOUNT: $ 39,079. 2020 AMOUNT: $ 20,675. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 806991 428574 378417 890679 539778 350901 51756 51756 0 729318 DEFERRED COSTS - HOSTING AGREEMENTS, NET 2023858 PROPERTY HELD FOR INVESTMENT 195000 2218858 X 31077663 507339 6310280 6817619 24260044 0 24260044 24195383 507339 6310280 6817619 17377764 0 17377764 PART X, LINE 2: THE DYNAMIC CATHOLIC INSTITUTE IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2020. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, THEY WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS CURRENTLY UNDER AUDIT FOR THE 2018 AND 2019 INFORMATIONAL RETURNS. BASED ON EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 6,310,280. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 6,310,280. X 1 1 0 0 0 0 0 0 0 0 0 MATTHEW KELLY CEO 0 1060000 0 0 0 29365 0 0 0 0 0 1089365 0 0 ALLEN HUNT SENIOR ADVISOR 155929 0 0 0 36250 0 4678 0 13263 0 210120 0 0 0 ANDREW KRUMME DIRECTOR OF MARKETING 170000 0 0 0 0 0 5100 0 19439 0 194539 0 0 0 ERIC CONSTANT DIRECTOR OF DEVELOPMENT 144000 0 0 0 0 0 4320 0 19439 0 167759 0 0 0 CLAIRE DARNELL DIRECTOR OF STRATEGIC EXECUTION 143001 0 0 0 0 0 4290 0 19439 0 166730 0 0 0 GEORGE JOSTEN DIRECTOR OF MINISTRY SUPPORT 142154 0 0 0 0 0 4265 0 19402 0 165821 0 0 0 BRIAN WALSH E-COMMERCE TEAM LEADER 133980 0 0 0 0 0 1196 0 19440 0 154616 0 0 0 PART I, LINE 1A MATTHEW KELLY AND OTHER KEY LEADERS IN THE ORGANIZATION HOST DOZENS OF GUESTS EACH YEAR INCLUDING CHURCH LEADERS, PARTNERS AND COLLABORATORS, AND DONORS. THE DYNAMIC CATHOLIC INSTITUTE PAYS CLUB DUES BUT MEMBERSHIPS ARE REQUIRED TO BE ATTACHED TO AN INDIVIDUAL, THEREFORE, THE MEMBERSHIP IS IN MATTHEW KELLY'S NAME. THE USE OF THE CLUB IS SOLELY FOR MINISTRY PURPOSES. SOCIAL CLUB DUES ARE NOT TREATED AS TAXABLE COMPENSATION. MATTHEW KELLY OFFICER & DIRECTOR 693021 EMPLOYEE TRAINING & BENEFITS AND PROGRAM CONSULTING - DYNAMIC CATHOLIC CURRENTLY ENGAGES WITH FLOYD CONSULTING FOR THEIR DREAM MANAGER PROGRAM, THE PRIMARY FOCUS OF WHICH IS HELPING EMPLOYEES TO THRIVE BOTH PERSONALLY AND PROFESSIONALLY. FLOYD MAKES THIS PROGRAM AVAILABLE TO DYNAMIC CATHOLIC AT A 50% DISCOUNT. DYNAMIC CATHOLIC HAS ALSO PARTNEREED WITH FLOYD CONSULTING TO DELIVER EXECUTIVE COACHING FOR THE PASTORS OF THOSE PILOT PARISHES. 0 MATTHEW KELLY OFFICER & DIRECTOR 9213251 INVENTORY- INVENTORY PURCHASES AND ASSOCIATED QUANTITIES ARE BASED ON DEMAND. THE PROCESS IS GOVERNED BY A CONTRACT BETWEEN DYNAMIC CATHOLIC AND EUCALYPTUS MEDIA GROUP, INC. DRAFTED AND REVIEWED BY INDEPENDENT LEGAL COUNSEL, AND SIGNED OFF ON BY THE DYNAMIC CATHOLIC BOARD OF DIRECTORS. THE CONTRACT OUTLINES A PROCESS THAT COVERS PRODUCT SELECTION, PRICING, AND THE PROCESS FOR ORDERING. DYNAMIC CATHOLIC INDEPENDENTLY REQUESTS AND CONSIDERS BIDS FROM OTHER PUBLISHING COMPANIES TO ENSURE EUCALYPTUS MEDIA GROUP INC.'S PRICING IS AT OR BELOW MARKET PRICES AND THUS BEST FOR THE FINANCIAL INTERESTS OF DYNAMIC CATHOLIC. EUCALYPTUS MEDIA GROUP INC.'S PRICING HAS CONSISTENTLY BEEN SIGNIFICANTLY LOWER THAN ANY OTHER BID. THESE SAVINGS ALLOW DYNAMIC CATHOLIC TO MAXIMIZE MISSION IMPACT WITH OTHER INITIATIVES. IN 2020, DYNAMIC CATHOLIC PURCHASED 4.4 MILLION UNITS OF INVENTORY FROM EUCALYPTUS MEDIA GROUP, INC. 0 MATTHEW KELLY OFFICER & DIRECTOR 802365 RENT - DYNAMIC CATHOLIC'S CURRENT OFFICE AND WAREHOUSE FACILITY WAS PURCHASED BY INVESTORS WHICH INCLUDED MR. KELLY. THE BUILDING IS NOW LEASED TO DYNAMIC CATHOLIC AND RESEARCH WAS DONE BY THE DYNAMIC CATHOLIC BOARD OF DIRECTORS TO ESTABLISH MARKET RATES SO THAT THE LEASE TERMS WOULD BE SET BELOW MARKET RATES. THIS WAS DONE AT MATTHEW KELLY'S REQUEST IN ORDER TO PROTECT BOTH DYNAMIC CATHOLIC AND HIMSELF FROM ANY SENSE OF IMPROPRIETY. A FORMAL LEASE WAS NEGOTIATED WITH THE BOARD, SIGNED, AND IS IN PLACE. THE LEASE RATE IS APPROXIMATELY 30% BELOW MARKET RATE WHICH PROVIDES SIGNIFICANT SAVINGS TO THE MINISTRY AND ALLOWS DYNAMIC CATHOLIC TO MAXIMIZE MISSION IMPACT WITH OTHER INITIATIVES. THE CURRENT RATE PER SQUARE FOOT IS $9.50. 0 ALLEN HUNT DIRECTOR 45850 EMPLOYEE SERVICES - APART FROM SERVING AS SENIOR ADVISOR TO THE BOARD AND LEADERSHIP TEAM AND PLAYING A SIGNIFICANT ROLE IN DYNAMIC CATHOLIC DEVELOPMENT STRATEGY, DR. ALLEN HUNT ALSO DELIVERS EVENTS/SEMINARS ON A VARIETY OF TOPICS AS WELL AS WEEKLY GOSPEL REFLECTION VIDEOS. THE EVENTS SERVE DYNAMIC CATHOLIC AND IT'S MISSION IN A NUMBER OF KEY STRATEGIC WAYS, AND DR. HUNT IS COMPENSATED FOR THOSE EVENTS AT A FRACTION OF HIS REGULAR SPEAKING FEE. 0 X 78287 COST X 41 350600 FMV 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 2 MATTHEW KELLY AND PATRICK BURKE- FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ARE MATTHEW KELLY AND MEGGIE KELLY FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE POWER TO APPOINT, ELECT OR REMOVE DIRECTORS TO THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DUTIES AND POWERS ARE RESERVED EXCLUSIVELY TO THE MEMBERS: (A) TO DETERMINE THE PHILOSOPHY AND OBJECTIVES OF THE DYNAMIC CATHOLIC INSTITUTE; (B) TO ADOPT AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS; (C) TO APPOINT, ELECT OR REMOVE DIRECTORS TO THE BOARD OF DIRECTORS; (D) TO PURCHASE, SELL, LEASE, TRANSFER OR ENCUMBER ANY REAL OR PERSONAL PROPERTY OF THE DYNAMIC CATHOLIC INSTITUTE; (E) TO AFFILIATE, MERGE OR CONSOLIDATE THE DYNAMIC CATHOLIC INSTITUTE WITH ANY OTHER CORPORATION; AND (F) TO DISSOLVE THE EXISTENCE OF THE DYNAMIC CATHOLIC INSTITUTE AS A CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND REVIEWED BY THE LEADERSHIP TEAM, THE FINAL FORM IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. QUESTIONS AND COMMENTS REGARDING THE FINAL FORM 990 ARE ADDRESSED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THAT BOARD MEMBER MAY NOT VOTE ON THAT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE LEADERSHIP TEAM (DEPARTMENT DIRECTORS) IS DETERMINED BY THE PRESIDENT, AND IN ACCORDANCE WITH THE BOARD OF DIRECTORS BY-LAWS, IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR OTHER HIGHLY COMPENSATED EMPLOYEES IS DETERMINED BY THEIR RESPECTIVE DEPARTMENT DIRECTORS AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS EUCALYPTUS MEDIA GROUP INC 5150 N OCEAN DR SINGER ISLAND FL 33404 311816408 PUBLISHER FL S 0 FLOYD CONSULTING 631 US HIGHWAY 1 403 NORTH PALM BEACH FL 33408 204228347 CONSULTING FL S 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 EUCALYPTUS MEDIA GROUP INC H 9213251 AMOUNT PAID FLOYD CONSULTING INC M 693021 AMOUNT PAID