Improved Financial Relationship Model (IFRM)
66 Brooks Drive
Braintree, MA 02184


Patrick Farragher
Parish Consultant Supervisor - South Region
Office: 617-746-5886
Deacon Mike Curran
Parish Service Consultant - Merrimack Region
Office: 617-746-5688
Thomas Duddy
Parish Services Consultant - Central Region
Office: 617-746-5684
John O'Neill
Parish Services Consultant - West Region
Office: 617-746-5687
Glenn Smith
Parish Service Consultant - North Region
Office: 617-746-5689

Improved Financial Relationship Model (IFRM)


The Improved Financial Relationship Model (IFRM)

In July of 2013 the final group of parishes joined the IFRM and we completed our 4 year implementation.  Thank you to the Improved Financial Relationship Committee for its hard work in developing and overseeing this project.  

The goal of the IFRM is to ensure financial stability and improve the financial relationship between parishes and central ministries.  Going forward, our team in Parish Financial Services will continue to work closely with each of the parishes to assist them in defining and calculating base revenue, guide them in budget planning and cash flow analysis, and consult on financial challenges unique to each parish.  Below is a basic timeline which parishes should keep in mind:

  • Initial drafts of the base revenue calculations are sent in the late fall and should be finalized by January.  A parish’s appeal assessment from this calculation will apply to the appeal launch that begins in March.  The new tithe assessment will take effect in July.
  • Parishes should complete their budgets by mid-April.
  • If a parish determines that it would like to apply for an abatement of part of the tithe assessment, the deadline is typically the first week of May.  Along with the application, the parish must submit a copy of its budget for the upcoming fiscal year.
  • Parishes that are not projected to meet their appeal assessments are notified in the fall.  Appeal abatement applications are typically due by mid-November.  Parishes that still have a shortfall when the appeal closes at the end of January will be billed the shortfall over the remaining 5 months of that fiscal year.

If you are interested in learning more about the model please refer to the documents on the left of this page.  The discussion guide and supporting guidebook and FAQs provide an excellent overview of the IFRM.  Our team is happy to answer any questions you may have.  Contact information is found at the bottom left of this page.  Please note that each region is assigned its own dedicated representative who can answer specific questions related to your parish’s Base Revenue calculation.  We look forward to working with you on an ongoing basis.