Bankruptcy Declaration

(1)

(2)

Debtor nam:e Diocese of Winona-Rochester________________________________

United States Bankruptcy Court for the:

District of Minnesota

Case number (If known):

Official Form 206Sum

Summary of Assets and Liabilities for Non-Individuals

12/15

Summary of Assets

1. Schedule A/B: Assets-Real and Personal Property

(Official Form 206A/B)

1a.

Real Property:

Copy line 88 from

Schedule A/B………

1b.

Total personal property:

Copy line 91A from

Schedule A/B………

1c.

Total all property:

Copy line 92 from

Schedule A/B………

Summary of Liabilities

2. Schedule D: Creditors Who Have Claims Secured by Property

(Official Form 206D)

Copy the total Dollar amount listed in Column A,

Amount of claim

, from line 3 of

Schedule D………

3. Schedule E/F: Creditors Who Have Unsecured Claims

(Official Form 206E/F)

3a.

Total claim amounts of priority unsecured claims:

Copy the total claims from Part 1 from line 5a of

Schedule E/F………

3b.

Total claim amounts of nonpriority amount of unsecured claims:

Copy the total claims from Part 2 from line 5b of

Schedule E/F………

Note: Amounts are before consideration of unliquidated survivor claims

4. Total Liabilities………

Lines 2 + 3a + 3b

$

12,604.83

$

97,923.86

$

85,319.03

$

21,957,618.74

Part 2:

$

0.00 $

19,282,718.74

Fill in this information to identify the case:

18−33707

Check if this is an

amended filing

Part 1:

$

2,674,900.00

(3)

Fill in this information to identify the case:

Debtor name: Diocese of Winona-Rochester______________________________________________________ United States Bankruptcy Court for the: District of Minnesota______________________________________ Case number (If known): __________________________________18−33707

Official Form 206A/B

Schedule A/B: Assets — Real and Personal Property

12/15

Cash and cash equivalents

1. Does the debtor have any cash or cash equivalents?

No. Go to Part 2.

X Yes. Fill in the information below.

2. Does the debtor have any cash or cash equivalents? $

3. Checking, savings, money market, or financial brokerage accounts(Identify all)*

Name of institution (bank or brokerage firm) Type of account Last 4 digits of account number

3.1. Wells Fargo Operations 1041 $

3.2. Wells Fargo Employee Flex Benefits 8950 $

3.3. Wells Fargo Self Insurance 9164 $

3.4. Merchants Bank Workers' Comp Security Posting 0375 $

3.5. Merchants Bank Bishop's Discretionary Charitable Account 1346 $

4. Other cash equivalents(Identify all)

4.1. $

4.2. $

5. Total of Part 1.

Add lines 2 through 4 (including amounts on any additional sheets). Copy the total to line 80. $

Deposits and prepayments

6. Does the debtor have any deposits or prepayments?

No. Go to Part 3.

7. Deposits, including security deposits and utility deposits

Description, including name of holder of deposit

7.1. $

7.2. $

Current value of debtor’s interest

United Parcel Service 100.00

Part 1:

All cash or cash equivalents owned or controlled by the debtor

_{debtor’s interest}Current value of Disclose all property, real and personal, which the debtor owns or in which the debtor has any other legal, equitable, or future interest. Include all property in which the debtor holds rights and powers exercisable for the debtor's own benefit. Also include assets and properties which have no book value, such as fully depreciated assets or assets that were not capitalized. In Schedule A/B, list any executory contracts or unexpired leases. Also list them on Schedule G: Executory Contracts and Unexpired Leases (Official Form 206G). Be as complete and accurate as possible. If more space is needed, attach a separate sheet to this form. At the top of any pages added, write the debtor’s name and case number (if known). Also identify the form and line number to which the additional information applies. If an additional sheet is attached, include the amounts from the attachment in the total for the pertinent part.

For Part 1 through Part 11, list each asset under the appropriate category or attach separate supporting schedules, such as a fixed asset schedule or depreciation schedule, that gives the details for each asset in a particular category. List each asset only once. In valuing the debtor’s interest, do not deduct the value of secured claims. See the instructions to understand the terms used in this form.

Part 2:

600.00 863,261.97 267,124.93 505,772.79 5,474.99

*Note: excludes the following Funds Held for Others: $5,609.19 employee payroll witholdings in acct #1041; $21,781.85 Wells Fargo Workers Comp acct #9393 and $752,868.11 Wells Fargo Special Collections acct #3182; Wells Fargo acct # 0166 Restricted Funds and #0158 Catholic Ministries Appeal are accounts held for others but have a $0 balance. Acct #8950 and #9164 represent Diocesan funds that are held on deposit to ensure payment processing and clearing. Please refer to Part 11 of the Statement of Financial Affairs.

104,829.93 Check if this is an amended filing

1,747,064.61

(4)

Debtor Case Number (if known) 8. Prepayments, including prepayments on executory contracts, leases, insurance, taxes, and rent

Description, including name of holder of deposit

8.1. $

8.2. $

8.3. $

8.4. $

8.5. PEX Card ePay $

8.6. Catholic Mutual Group $

8.7. Alliance Management, LLC $

8.8. Bodman PLC $

8.9. Restovich Braun & Associates $

8.10. $

8.11. $

Add lines 7 through 8. Copy the total to line 81. $

Accounts Receivable

10. Does the debtor have any accounts receivable?

No. Go to Part 4.

X Yes. Fill in the information below. 11. Accounts Receivable*

11.a. 90 days old or less: 1,276,896.60 - 0.00 = ….. $

face amount doubtful or uncollectable accounts

11.b. Over 90 days old: 29,461.32 - 9,962.00 = ….. $

face amount doubtful or uncollectable accounts

*Notes: AR excludes $1.4 million of self-insurance and benefit receivables. AR includes billed but not yet due assessment balances. 12. Total of Part 3.

Current value on lines 11a + 11b = line 12. Copy the total to line 82. $

Investments

13. Does the debtor own any investments?

No. Go to Part 5.

14. Mutual funds or publicly traded stocks not included in Part 1*

14.1. $ 14.2. $ 15. Name of entity: 15.1. 100.00 % $ 15.2. 100.00 % $ 16. Describe: 16.1. $ 16.2. $ 17. Total of Part 4.

Diocese of Winona-Rochester______________________________________________________18−33707

*Note: excludes $5,358,649 restricted and endowed funds, which are Funds Held for Others. Please refer to Part 11 of the Statement of Financial Affairs.

Part 4:

Christian Brother Inv. Svcs. (Money Market) Month-End Stmt 0.00

1,276,896.60

Part 3:

GM car lease - 2017 Chevy Traverse

Wells Fargo Credit Card - overpayment 758.77

6,203.32 98,465.00 80,553.45

19,499.32

1,296,395.92

Christian Brother Inv. Svcs. (Investment Fund) Month-End Stmt 14,025,448.55

Deposit for April 2019 Curia Retreat - Broom Tree Retreat & Conference Center 100.00

Registration Seek 2019 Women's discernment gathering 819.00

Pope Leo XIII Institute - Rev Andrew Beerman grad study tuition FYE20 2,450.00

Circle of Grace Program Fee through FYE21 1,000.00

45,000.00 25,000.00

Valuation method used for current

360,449.54 100,000.00

Government bonds, corporate bonds, and other negotiable and non-negotiable instruments not included in Part 1

0.00 0.00 14,212,039.55

Non-publicly traded stock and interests in incorporated and unincorporated businesses, including any interest in an LLC, partnership, or joint venture

% of Ownership:

Catholic Umbrella Pool Equity Statement 152,580.00

34,011.00

The National Catholic Risk Retention Group(TNCRRG) Equity Statement

(5)

Debtor Case Number (if known)

Inventory, excluding agriculture assets

18. Does the debtor own any inventory (excluding agriculture assets)?

X No. Go to Part 6.

Yes. Fill in the information below.

19. $ $ MM / DD / YYYY 20. $ $ MM / DD / YYYY 21. $ $ MM / DD / YYYY 22. $ $ MM / DD / YYYY 23. Total of Part 5.

24. Is any of the property listed in Part 5 perishable?

No Yes

25. Has any of the property listed in Part 5 been purchased within 20 days before the bankruptcy was filed?

No

Yes. Book Value $ Valuation Method Current Value $

26. Has any of the property listed in Part 5 been appraised by a professional within the last year?

No Yes

Farming and fishing-related assets (other than titled motor vehicles and land)

27. Does the debtor own or lease any farming and fishing-related assets (other than titled motor vehicles and land)?

X No. Go to Part 7.

28. Crops—either planted or harvested

$ $

29. Farm animalsExamples: Livestock, poultry, farm-raised fish

$ $

30. Farm machinery and equipment(Other than titled motor vehicles)

$ $

31. Farm and fishing supplies, chemicals, and feed

$ $

32. Other farming and fishing-related property not already listed in Part 6

$ $

General Description Net book value of

debtor's interest

(Where available)

value

Current value of debtor’s interest Other inventory or supplies

0.00

Raw materials Work in progress

Part 5:

General Description Date of the last

physical inventory

Net book value of debtor's interest

(Where available)

Part 6:

value

Finished goods, including goods held for resale

(6)

Debtor Case Number (if known) 33. Total of Part 6.

34. Is the debtor a member of an agricultural cooperative?

No

Yes. Is any of the debtor’s property stored at the cooperative? No

Yes

35. Has any of the property listed in Part 6 been purchased within 20 days before the bankruptcy was filed?

No

Yes. Book Value $ Valuation Method Current Value $

36. Is a depreciation schedule available for any of the property listed in Part 6?

No

Yes. Is any of the debtor’s property stored at the cooperative?

No

Yes. Is any of the debtor’s property stored at the cooperative?

Office furniture, fixtures, and equipment; and collectibles

38. Does the debtor own or lease any office furniture, fixtures, equipment, or collectibles?

No. Go to Part 8.

39. Office furniture $ $ 40. Office fixtures $ $ 41. $ $ 42. 42.1. $ $ 42.2. $ $ 42.3. $ $ 43. Total of Part 7.

No

X Yes

45.. Has any of the property listed in Part 7 been appraised by a professional within the last year? X No

Yes

Diocese of Winona-Rochester______________________________________________________

196,443.02

Collectibles and bishop's portraits 0.00 n/a de minimis

Jewelry-identified as having religions significance and not on balance sheet 0.00 2017 Appraisal 83,460.00

Office equipment, including all computer equipment and communication systems equipment and software

Various IT software and hardware - See schedule 97,602.68 Net Book Value 97,602.68

CollectiblesExamples: Antiques and figurines; paintings, prints, or other artwork; books, pictures, or other art objects; china and crystal; stamp, coin, or baseball card collections; other collections, memorabilia, or collectibles

Various office furniture 15,380.34 Net Book Value 15,380.34

0.00

Part 7:

General Description Valuation method

used for current value

18−33707

(Where available)

(7)

Machinery, equipment, and vehicles

46. Does the debtor own or lease any machinery, equipment, or vehicles?

No. Go to Part 9.

47. Automobiles, vans, trucks, motorcycles, trailers, and titled farm vehicles

47.1. $ $ 47.2. $ $ 47.3. $ $ 47.4. $ $ 48. 48.1. $ $ 48.2. $ $

49. Aircraft and accessories

49.1. $ $

49.2. $ $

50.

$ $

No

X Yes.

53. Has any of the property listed in Part 8 been appraised by a professional within the last year? X No

Yes.

Other machinery, fixtures, and equipment (excluding farm machinery and equipment)

13,047.00

Watercraft, trailers, motors, and related accessories Examples: Boats, trailers, motors, floating homes, personal watercraft, and fishing vessels

1999 United Express Line VIN# 48B500E23X1036145 0.00 n/a unknown

2012 Chevrolet Cruze - VIN: 1G1PE5SC1C7239016 0.00 Kelley Blue Book 2,319.00

2013 Dodge Caravan - VIN: 2C4RDGCG8DR516440 0.00 Kelley Blue Book 5,504.00

Part 8:

General Description

Include year, make, model, and identification numbers (i.e., VIN, HIN, or N-number)

value

2008 Buick Lacrosse - VIN: 2G4WD582X81361720 0.00 Kelley Blue Book 1,668.00

(Where available)

2013 Dodge Journey - VIN: 3C4PDCAB2DT557859 0.00 Kelley Blue Book 3,556.00

(8)

Real Property

54. Does the debtor own or lease any real property?

No. Go to Part 10.

55. Any building, other improved real estate, or land which the debtor owns or in which the debtor has an interest

55.1. Fee Simple $ $ 55.2. Fee Simple $ $ 55.3. Fee Simple $ $ 55.4. $ $ 55.5. $ $ 56. Total of Part 9.

Add the current value on lines 55.1 through 55.6 and entries from any additional sheets. Copy the total to line 88. $ 57. Is a depreciation schedule available for any of the property listed in Part 9?

No

X Yes.

No

X Yes.

Intangibles and intellectual property

59. Does the debtor have any interests in intangibles or intellectual property?

No. Go to Part 11.

60. Patents, copyrights, trademarks, and trade secrets

$ $

61. Internet domain names and websites

$ $

62. Licenses, franchises, and royalties

$ $

63. Customer lists, mailing lists, or other compilations

$ $

64. Other intangibles, or intellectual property

$ $

65. Goodwill

$ $

Add lines 60 through 65. Copy the total to line 89. $ 0.00

The Courier (Diocesan newspaper) mailing List of parishioners 0.00 n/a unknown

DOWR website - www.dowr.org 0.00 n/a unknown

2,674,900.00

Part 10:

General Description

Include year, make, model, and identification numbers (i.e., VIN, HIN, or N-number)

value

Current value of debtor’s interest Net book value of

debtor's interest

(Where available)

The Newman Center, Mankato - See schedule n/a Tax Assessed Value

Multiple Properties - See schedule

Multiple Properties - See schedule 855,936.87 2016 Appraisal 1,672,000.00

Holy Spirit Parish, Rochester - See schedule 161,857.42 2016 Appraisal

127,900.00

Part 9:

Description and location of property

Include street address or other description such as Assessor Parcel Number (APN), and type of property (for example, acreage, factory, warehouse, apartment or office building), if available.

Nature and extent of debtor’s interest

in property

(Where available)

value

875,000.00 Diocese of Winona-Rochester______________________________________________________18−33707

(9)

67. Do your lists or records include personally identifiable information of customers(as defined in 11 U.S.C. §§ 101(41A) and 107)? No

X Yes.

68. Is there an amortization or other similar schedule available for any of the property listed in Part 10?

No

X Yes.

Yes.

All other assets

70. Does the debtor own any other assets that have not yet been reported on this form?

Include all interests in executory contracts and unexpired leases not previously reported on this form. No. Go to Part 12.

X Yes. Fill in the information below. 71. Notes Receivable

Description (include name of obligor)

71.1. 933,603.79 0.00 $

71.2. 3,700.00 3,700.00 $

71.3. Carol Boynton (restitution) 19,769.65 19,769.65 $

71.4. 149,666.51 149,666.51 $

face amount doubtful or uncollectable amount 72. Tax refunds and unused net operating losses (NOLs)

Description (for example, federal, state, local)

Tax Year $

73. Interests in insurance policies or annuities

$ 74. Causes of action against third parties (whether or not a lawsuit has been filed)

$ Nature of Claim Amount Requested $ 75. $ Nature of Claim Amount Requested $

76. Trusts, equitable or future interests in property

76.1. Bequests Receivable - Catholic Foundation of Southern Minnesota Annuity $

76.2. Beneficial Interest in Jerome Maloney Trust $

76.3. The estate of Debora Poire $

77.

$ 78. Total of Part 11.

Yes.

Other contingent and unliquidated claims or causes of action of every nature, including counterclaims of the debtor and rights to set off claims

=

………….. 0.00

=

………….. 0.00

Part 11:

=

………….. 933,603.79 Diocese of Winona-Rochester______________________________________________________18−33707

Thomas Adamson (repayment of legal fees) Holy Spirit Catholic Church - See Schedule

460,101.00 28,460.31 35,114.00

1,457,279.10

Other property of any kind not already listedExamples: Season tickets, country club membership

=

………….. 0.00

Rev Jonathon Fasnacht

(10)

Summary

In Part 12 copy all of the totals from the earlier parts of the form.

80. Cash, cash equivalents, and financial assets. Copy line 5, Part 1. $ 1,747,064.61 81. Deposits and prepayments.Copy line 9, Part 2. $ 360,449.54 82. Accounts receivable.Copy line 12, Part 3. $ 1,296,395.92 83. Investments.Copy line 17, Part 4. $ 14,212,039.55

84. Inventory.Copy line 23, Part 5. $ 0.00

85. Farming and fishing-related assets.Copy line 33, Part 6. $ 0.00 86. Office furniture, fixtures, and equipment; and collectibles.Copy line 43, Part 7. $ 196,443.02 87. Machinery, equipment, and vehicles.Copy line 51, Part 8. $ 13,047.00

88. Real property.Copy line 56, Part 9………..……… $

89. Intangibles and intellectual property.Copy line 66, Part 10. $ 0.00 90. All other assets.Copy line 78, Part 11.

₊

$ 1,457,279.10

91. $ 19,282,718.74

₊

_91b. $

92. $

Current value of real property

Part 12:

Total of all property on Schedule A/B.

Lines 91a + 91b = 92. ………

21,957,618.74

Total.

Add lines 80 through 90 for each column………..91a. 2,674,900.00 2,674,900.00 Diocese of Winona-Rochester______________________________________________________18−33707

Current value of personal property

(11)

Diocese of Winona-Rochester

SCHEDULE AB. Part 7.41.

1830.01 IBM Wheelwriter 6 (Sue)

1830.01 IBM Wheelwriter 10 (Finance)

1830.01 Ariens Snowblower

1830.01 IBM Wheelwriter 2(Archives)

1830.01 IBM Wheelwriter 15 (Tribunal)

1830.01 Chrismatory set

1830.01 Amana refrigerator

1830.01 CN3 Digital Piano

1830.01 Telephone system-Digicom

1830.01 Toshiba Studio copier

1830.01 Video equipment

1830.01 Powershred Shredder

1830.01 Nikon camera,lens, tripod,flash

1830.01 Mackie Sound System

1830.01 Oki Copier - Winona Newman Ctr

1830.01 Copier Kyocera

1830.01 AEP equipment

1830.04 Am Fndwr Acctng Softwr

1830.04 Am Fndwr Budget Software

1830.04 Raisers Edge software (Appeal)

1830.04 Ethernet Upgrade

1830.04 Dep&Loan System (software)

1830.04 HP 4200 Laserjet Finance

1830.04 AFW - Advanced Prtr Control

1830.04 TEAM source code - Tribunal program

1830.04

2 HP Pro Book laptops

1830.04

5 SP 6200 ProDesktops

1830.04

Powerlite multimedia projector

1830.04

Dell PowerEdge R720 Server 13YV4

1830.04

Dell Optiplex 3010 Mini Tower 65DLCX1

1830.04

Dell Optiplex 3010 Mini Tower 65DMCX1

1830.04

Dell Optiplex 3010 Mini Tower 65FKCX1

1830.04

Dell Optiplex 3010 Mini Tower 65FLCX1

1830.04

Dell Optiplex E5530 Laptop 2KJCZW1

1830.04

Dell Optiplex E5530 Laptop 99JCQW1

1830.04

Dell Optiplex E5530 Laptop 9JJCZW1

1830.04

Dell Optiplex E5530 Laptop BKJCZW1

1830.04

HD webcam 2x telyHD Pro - video conf

1830.04

60" LED Monitors - video conf

1830.04

Latitude E5540 Laptop13QKYZ1

1830.04

Latitude E5540 Laptop 43QKYZ1

1830.04

Latitude E5540 Laptop 4BQKYZ1

1830.04

Latitude E5540 Laptop 63QKYZ1

(12)

Diocese of Winona-Rochester

SCHEDULE AB. Part 7.41.

1830.04

Latitude E5540 Laptop 8BQKYZ1

1830.04

Dell Optiplex 7010 PC DTFBL02

1830.04

Dell Optiplex 7010 PC DTFCL02

1830.04

Dell Optiplex 7010 PC DTFDL02

1830.04

2-60" LED LG Monitors/stands - video conf

1830.04

Dell Optiplex 7020 6WZR322

1830.04

Apple iMac 2.7 SC02P73XCF8J2 Bp Harrington

1830.04

Dell Latitude E5550 JKTD062

1830.04

Dell Optiplex MiniTower 7020 8902Z72

1830.04

Dell Optiplex MiniTower 7020 BPDBD92

1830.04

Dell Optiplex MiniTower 7020 BQ17D92

1830.04

Dell Latitude E5550 CTD1J72

1830.04

Raisers/Financial Edge NXT software

1830.04

Dell Optiplex mini tower 7V4MBB2

1830.04

Dell Optiplex mini tower BKRMBB2

1830.04

Dell Optiplex mini tower BKZMBB2

1830.04

Dell Optiplex mini tower BL3QBB2

1830.04

AccuFund accounting software

1830.04

Dell Latitude 15 E5570 4Z47P72

1830.04

Dell Latitude 15 E5570 JHT6P72

1830.04

Dell Optiplex 7040 890NRD2 plus 2 monitors (Nick)

1830.04

Dell Latitude E5570 B21AVC2

1830.04

AccuFund/TLC benefits billing software

1830.04

Server UPS by APC

1830.04 Server Replacement

(13)

Diocese of Winona-Rochester

2

_{SCHEDULE AB. Part 7.42. Jewelry}

3

4

_{Appraisal: Hight-Randall, Personal Jeweler. Dated February 9, 2017}

5

Page

Description

Fair Market Value

6

_{Bishops Rings}

7

₅

_{(1) Men's cast solid 18 karat yellow gold custom designed amethyst and diamond ring}

_$

_5,500

8

₆

_{(2) Men's cast solid 18 karat yellow gold custom designed amethyst ring}

_$

_3,900

9

₇

_{(3) Men's cast solid 14 karat yellow gold custom designed amethyst ring}

_$

_2,900

10

₈

_{(4) Men's cast solid 14 karat yellow gold custom designed amethyst ring}

_$

_2,400

11

₉

_{(5) Men's cast solid 18 karat yellow gold and platinum custom designed emerald and diamond ring 17,000}

_$

12

_{10 (6) Bishop Heffron's Ring; Men's cast solid 18 karat yellow gold custom designed tourmaline and diamond ring}

_$

_4,800

13

_{11 (7) Men's cast solid 18 karat yellow gold mitre custom designed ring}

_$

_1,600

14

_{12 (8) Men's cast solid 18 karat yellow gold mitre custom designed ring}

_$

_1,850

15

Bishops Rings Subtotal

$

39,950

16

_{Page Pectoral Crosses}

17

_{14 (9) Gold plated cast Pectoral Latin cross}

_$

₁₂₅

18

_{15 (10) Yellow gold and amethyst cast Pectoral Latin cross}

_$

_4,400

19

_{16 (11) Yellow gold cast citrine and diamond simulant Pectoral Latin cross}

_$

_3,450

20

_{17 (12) Bishop Fitzgerald's Pectoral Cross; Yellow gold cast citrine and citrine simulant Pectoral Latin cros worn by Bishop Fitzgerald}

_$

_1,900

21

Pectoral Crosses Subtotal

_$

_9,875

22

_{Page Chains}

23

_{19 (13) Large rolo link base metal cast chain measuring forty (40) inches in length and 5.0mm in width}

_$

₆₀

24

_{20 (14) 18 karat yellow gold cast hollow spiral link chain}

_$

_2,100

25

_{21 (15) 14 karat yellow gold cast oval flat-sided Boston link chain}

_$

_1,600

26

_{22 (16) 14 karat yellow gold cast oval flat-sided rope link chain}

_$

_1,700

27

_{23 (17) Yellow gold tone and green double strap chevron weave over core rope with tassel}

_$

₁₅₀

28

Chains Subtotal

$

5,610

29

_{Page Chalices}

30

_{25-26 (18) Gilded brass cast chalice with agate knop and small paten}

_$

₃₅₀

31

_{27-28 (19) Gilded brass cast chalice with medium sized paten}

_$

₃₀₀

32

_{29 (20) Gilded brass cast chalice with medium sized paten}

_$

₂₂₅

33

_{30 (21) Gilded brass cast chalice with small size paten}

_$

₂₀₀

34

_{31 (22) Gilded brass cast chalice with small size paten}

_$

₂₀₀

35

_{32-34 (23) Gilded sterling silver cast chalice with small size paten}

_$

_3,800

36

Chalices Subtotal

$

5,075

37

_{Page Crosiers}

38

_{36 (24) Yellow gold and silver plated over a brass base metal cast hollow crosier}

_$

_1,600

39

_{37 (25) Bishop Loras Watters' Crosier; contemporary yellow gold plated over a brass base metal cast crosier350}

_$

40

_{38 (26) Bishop Cotter's Crosier; yellow gold plated cast hollow crosier}

_$

_1,800

41

_{39 (27) Yellow gold plated cast hollow crosier}

_$

_1,100

42

_{40 (28) Sterling silver and yellow gold plated over sterling silver cast hollow "Lamb of God" crosier}

_$

_2,800

43

_{41 (29) Yellow gold filled over base metal cast hollow-capped walking stick}

_$

₃₀₀

44

Crosiers Subtotal

_$

_7,950

45

_{Page Monstrance}

46

_{43-45 (30) The 800 silver and gold plated high polished Monstrance by Wilhelm Rauscher}

_$

_15,000

47

Monstrance Subtotal

_$

_15,000

48

49

_Total

_$

_83,460

(14)

Diocese of Winona-Rochester

SCHEDULE AB. Part 9. Real Property Detail

Property

Net Book

Value

2018 Tax

Assessed

Appraisal

Pastoral Center

$155,168

$633,900

$586,000

176 W 8

th

_{St, Winona}

Winona Cty, Parcel #: 324550280

Parking & Garage

$73,158

$42,700

402 Center St, Winona

Winona Cty, Parcel #: 324550440

Bishop’s Residence

$22,766

$186,600

$260,000

378 Main St, Winona

Winona Cty, Parcel #: 324551430

Retired Bishop’s Residence

$156,514

$181,100

$300,000

Condo and 2 parking spaces

600 4

th

_{St SW #503, Rochester}

Olmsted Cty, Parcel #: 640221009532

Winona Newman Center

$59,218

$299,100

$226,000

475 Huff St, Winona

Winona Cty, Parcel #: 324550170

75

th

_{Street Land}

_$389,113

_$275,900

_$300,000

Rochester

Olmsted Cty, Parcel #: 843433052778

$855,937

$1,619,300

$1,672,000

Holy Spirit Catholic Church (1)

$161,857

$4,002,100

$875,000

5455 50

th

_{Ave NW, Rochester}

Olmsted Cty, Parcel #: 741811050517

Total Real Estate on Balance Sheet

$1,017,794

$5,621,400

$2,547,000

Property owned by the Diocese of Winona but not

included on Financial Statements

2018 Tax

Assessed

$$$s

Appraisal

$$$s

St. Thomas Moore Student Parish (2)

$127,900

n/a

1502 Warren Street

Mankato, Minnesota 56001

Blue Earth Cty, Parcel #: R01.09.19.277.003

Real Estate Not on Balance Sheet

$

127,900

n/a

Property where Diocese of Winona was inadvertently

included on title and has no financial interest. Not

included on Financial Statements. (3)

2018 Tax

Assessed

$$$s

Appraisal

$$$s

St. Casimir's Cemetery - Wells

$ 24,400

n/a

SW corner of 1st St. NW and Half Moon Rd.

Wells, MN

Faribault Cty, Parcel #: 300081130, 300080140, 300080150

St. Mary's Cemetery - Geneva

$ 12,100

n/a

W. end of Twp. Rd. No. T-269A

Ellendale, MN

Freeborn Cty, Parcel #: 160190030

Agricultural parcel on east side of street

$ 600

n/a

St. Mary's Geneva

Ellendale, MN

Freeborn Cty, Parcel #: 160180060, 169180010

included w/

Pastoral

Center

(15)

Diocese of Winona-Rochester

SCHEDULE AB. Part 9. Real Property Detail

Property where Diocese of Winona was inadvertently

included on title and has no financial interest. Not

included on Financial Statements. (3)

2018 Tax

Assessed

$$$s

Appraisal

$$$s

St. Patrick Cemetery

$ 48,900

n/a

east of Kubitz Rd. on County Rd. 5

northwest of New Albin, IA

Houston Cty, Parcel #: 070174000

Cavalry Cemetery-Caledonia

$ 109,400

n/a

west end of County Rd. 249 near S. Winnebago St.

Caledonia

Houston Cty, Parcel #: 211122000, 211127000

Sts. Peter & Paul Cemetery

$ 17,000

n/a

22032 County Rd 18

Kellogg, MN 55945

Wabasha Cty, Parcel #: R06.00095.00

St. Joseph Cemetery

$ 30,600

n/a

26185 627th St.

Theilman, MN

Wabasha Cty, Parcel #: R16.00339.00, R16.00390.00, R16.00385.00

St. Joseph's Church (closed)

$ 279,600

n/a

62683 261St. Ave.

Theilman, MN

Wabasha Cty, Parcel #: R16.00375.03

Condominium

$ 6,800

n/a

600 4th St. SW, #535

Rochester, MN 55902

Olmsted Cty, Parcel #: 64.02.21.064175

Holy Redeemer Cemetery

$ 10,000

n/a

2451 110th Ave SE

Eyota, MN 55934

Olmsted Cty, Parcel #: 62.16.14.032722

Holy Spirit Parish (parsonage)

$ 169,700

n/a

4916 Wild Grass Ln NW

Rochester, MN 55901

Olmsted Cty, Parcel #: 74.17.22.055483

St. Bernard Cemetery - Stewartville

$ 49,000

n/a

460 10th St. NW

Stewartville, MN

Olmsted Cty, Parcel #: 54.34.22.030559

Corpus Christi Church

$ 91,300

n/a

9052 66th St. NW

Deerfield MN 55049,

Steele Cty, Parcel #: 130083301

St. Joachim Cemetery

$ 10,900

n/a

10th St. NW and 7th Ave. NW

Plainview, MN 55964

Wabasha Cty, Parcel #: R26.00003.00

St. Agnes Catholic Church

$ 148,600

n/a

135 W. Belvidere

Kellogg, MN 55945

Wabasha Cty, Parcel #: R21.00017.00, R21.00018.03

All Saint's Church

$ 549,200

n/a

307 1st St SW

New Richland, MN 56072

Waseca Cty, Parcel #: 157770180

Calvary Cemetery - Waseca

$ 51,600

n/a

NE Corner of 336th Ave. & 128th St.

Waseca, MN 56093

Waseca Cty, Parcel #: 120301000

(16)

Diocese of Winona-Rochester

SCHEDULE AB. Part 9. Real Property Detail

Property where Diocese of Winona was inadvertently

included on title and has no financial interest. Not

included on Financial Statements. (3)

2018 Tax

Assessed

$$$s

Appraisal

$$$s

St. Mary's Cemetery - Preble

n/a

18441 455th Ave.

Preble Township, MN

Fillmore Cty, Parcel #: 030265010

St. Kilian Cemetery - Wykoff

n/a

19675 County Rd. 117

Wykoff, MN

Fillmore Cty, Parcel #: 290333010 (1/2 portion of parcel)

St. Nicholas Cemetery - Freeburg

$ 26,300

n/a

N of residence located at 5588 County Rd. 249

approx. 6 miles E of Caledonia, MN

Houston Cty, Parcel #: 040179000 (1/5 portion of

parcel)

St. Patrick Cemetery - Ridgeway

$ 52,500

n/a

S corner of County Rd. 8 and County Rd. 11

1.5 miles S of Ridgeway, MN

Winona Cty, Parcel #:100002120

Ss. Peter and Paul Cemetery - Hart

$ 31,500

n/a

24898 Hartwood Dr.

appox. 5 miles N of Rushford, MN

Winona Cty, Parcel #:040000530

Other Real Estate Not on Balance Sheet

$

1,720,000

n/a

(17)

REAL ESTATE

Included in the Schedules are specific parcels where the history of the Diocese’s ownership, relationship and/or

titling issues warrants further explanation. This section includes a more detailed discussion of how the real estate

was included in Schedule AB and the rationale for the value included / not included.

1. HOLY SPIRIT CATHOLIC CHURCH (LOAN RECEIVABLE AND REAL ESTATE)

The real estate commonly known as 5455 50th Avenue NW, Rochester, Minnesota was purchased in 1992

by Debtor for the benefit of Holy Spirit Catholic Church (a separately incorporated parish), as a gift. It was

discovered that the real estate was still titled in Debtor’s name rather than in the name of t

he Holy Spirit

Catholic Church as was intended (Debtor remains the fee simple owner of record, although Holy Spirit

Catholic Church is the beneficial owner).

The Holy Spirit Catholic Church borrowed money from Debtor to improve the real estate by building a

church and a school on the property. The Olmstead County 2016 tax records identify the taxable market

value of the land as $4,002,100 and the market value of the “building” as $6,620,700. An appraisal ordered

by counsel shows the value of the land as $875,000 with a combined value of the real estate and

improvements to be $6,500,000.

The loan from Debtor to the Holy Spirit Catholic Church remains on Debtor’s balance sheet, and thus the

receivable is identified as a Notes Receivable on Schedule AB, Part 11, question 71. The receivable may

become doubtful or uncollectible, however, because of the failure to transfer title to the real estate. The

loan and title to the real estate will have to be addressed in a global fashion.

Further, while the real estate is identified on Schedule AB, Part 9, the distinction between the real estate

and the improvements must be noted. Debtor owns only the real estate, while the Holy Spirit Catholic

Church owns the improvements.

2. ST. THOMAS MOORE STUDENT PARISH (NEWMAN CENTER)

The Newman Center of Mankato has operated as a student parish at Mankato State University since 1921.

The Newman Center was incorporated in Minnesota in the 1960’s. In 2013, the Newman Center began

raising funds, specifically to construct the Newman Center building at the property commonly known as

1502 Warren Street, Mankato, Minnesota (real estate that is owned by Debtor). Construction of the

Newman Center building was completed in 2015.

The construction proceeded under a mutual mistake, namely, both The Newman Center of Mankato and

Debtor believed that The Newman Center of Mankato owned the real estate. After construction was

completed, it was determined that Debtor held title to the real estate.

The 2016 property tax statement for the Newman Center identifies an estimated total market value of

$2,236,600; $2,108,400 of which relate

to “new improvements.” The 2016

estimated land value was

$127,900.

Accordingly, while the real estate commonly known as 1502 Warren Street, Mankato, Minnesota is

identified on Schedule AB, Part 9, the distinction between the real estate and the improvements must be

noted. Debtor owns only the real estate, while the Newman Center owns the improvements.

3. INADVERTENT TITLE ISSUES

The real estate identified on this schedule is real estate that is titled in Debtor’s name, but of which Debtor

is not the beneficial owner. This results from certain parishes and cemeteries inadvertently titling real estate

that it purchased

in Debtor’s name. Debtor has no actual ownership interest in the identified properties, as

(18)

Debtor name: Diocese of Winona-Rochester______________________________________________________ United States Bankruptcy Court for the: District of Minnesota______________________________________ Case number (If known): __________________________________18−33707

Official Form 206D

Schedule D: Creditors who Have Claims Secured by Property

12/15

Be as complete and accurate as possible.

1.Do any creditors have claims secured by debtor's property? X

List Creditors Who Have Secured Claims

2.

2.1 Creditor's Name Describe debtor's property that is subject to a lien

$ $

Creditor's mailing address

Describe the lien

Creditor's email address, if known Is the creditor an insider or related party? X No

Yes

Date debt was incurred Is anyone else liable on this claim? X No

Yes. Fill out Schedule H: Codebtors (Official Form 206H).

As of the petition filing date, the claim is:

Check all that apply.

X No X Contingent

X Unliquidated Disputed

2.2 Creditor's Name Describe debtor's property that is subject to a lien

$ $

Creditor's mailing address

Describe the lien

Creditor's email address, if known Is the creditor an insider or related party?

No Yes

Date debt was incurred Is anyone else liable on this claim?

No

Yes. Fill out Schedule H: Codebtors (Official Form 206H).

As of the petition filing date, the claim is:

Check all that apply.

No Contingent Unliquidated Disputed 3. $ Column B Value of collateral that supports this claim

0.00

Last 4 digits of account number

Do multiple creditors have an interest in the same property?

Yes. Specify each creditor, including this creditor, and its relative priority.

Total of the dollar amounts from Part 1, Column A, including the amounts from the Additional Page, if any. 505,772.79 unknown Check if this is an amended filing MN Department of Commerce

Yes. Specify each creditor, including this creditor, and its relative priority.

Do multiple creditors have an interest in the same property?

0375

Cash held in Merchant Bank deposit account

225 S Sixth St., Ste 200 Minneapolis, MN 55402

Worker's Compensation Security Posting

Part 1:

List in alphabetical order all creditors who have secured claims.If a creditor has more than one secured claim, list the creditor separately for each claim.

Column A Amount of Claim

Do not deduct the value of collateral.

No. Check this box and submit page 1 of this form to the court with debtor's other schedules. Debtor has nothing else to report on this form.

(19)

Debtor name: Diocese of Winona-Rochester________________________________________________ United States Bankruptcy Court for the: District of Minnesota______________________________________ Case number (If known): __________________________________18−33707

Official Form 206E/F

Schedule E/F: Creditors Who Have Unsecured Claims

12/15

List All Creditors with PRIORITY Unsecured Claims

1. Do any creditors have priority unsecured claims? (See 11 U.S.C. § 507). No. Go to Part 2.

X Yes. Go to line 2. 2.

2.1 Priority creditor's name and mailing address As of the petition filing date, the claim is:

Check all that apply. $ $

Contingent

Unliquidated $ $

Disputed $ $

Basis for the claim: Date or dates debt was incurred

Is the claim subject to offset? X No

Specify Code subsection of PRIORITY Yes )

Contingent Unliquidated Disputed

X Contingent Unliquidated Disputed

333.18 333.18

unsecured claim: 11 U.S.C. § 507(a)(

unsecured claim: 11 U.S.C. § 507(a)( PENSION - LAY RETIREMENT EMPLOYER PORTION

9,223.44 9,223.44

553.41 553.41

EMPLOYEE WAGES

75,209.00 75,209.00

unsecured claim: 11 U.S.C. § 507(a)( EMPLOYEE ACCRUED VACATION EMPLOYEE EXPENSE REIMBURSEMENT

Check if this is an amended filing

Part 1:

Be as complete and accurate as possible. Use Part 1 for creditors with PRIORITY unsecured claims and Part 2 for creditors with NONPRIORITY unsecured claims. List the other party to any executory contracts or unexpired leases that could result in a claim. Also list executory contracts on Schedule A/B: Assets - Real and Personal Property (Official Form 206A/B) and on Schedule G: Executory Contracts and Unexpired Leases

Total Claim Priority Amount List in alphabetical order all creditors who have unsecured claims that are entitled to priority in whole or in part. If the debtor has more than 3 creditors with priority unsecured claims, fill out and attach the Additional Page of Part 1.

(20)

List All Creditors with NONPRIORITY Unsecured Claims

3.

3.1 Nonpriority creditor's name and mailing address As of the petition filing date, the claim is: $ ATTN JEFF ANDERSON AND ASSOC Check all that apply.

DOE 393 Contingent

Unliquidated Disputed

Basis for the claim: Date or dates debt was incurred Nov-18

Yes

3.2 Nonpriority creditor's name and mailing address As of the petition filing date, the claim is: $

Check all that apply.

AUGUSTINE INSTITUTE Contingent

6160 SYRACUSE WAY STE. 310 Unliquidated

GREENWOOD VILLAGE, CO 80111 Disputed

Basis for the claim: Date or dates debt was incurred Various

Yes

BLOOMING GROUNDS Contingent

50 E 3RD ST Unliquidated

WINONA, MN 55987 Disputed

Yes

3.4 Nonpriority creditor's name and mailing address As of the petition filing date, the claim is: $ CATHOLIC BENEFITS ASSOCIATION Check all that apply.

ATTN: STRATEGIC RISK SOLUTIONS Contingent

18835 N THOMPSON PKWY STE 210 Unliquidated

SCOTTSDALE, AZ 85255 Disputed

Yes

Amount of Claim

Diocese of Winona-Rochester________________________________________________ 18−33707

List in alphabetical order all of the creditors with nonpriority unsecured claims. If the debtor has more than 6 creditors with nonpriority unsecured claims, fill out and attach the Additional Page of Part 2.

Part 2:

366 JACKSON ST STE 100 ST PAUL MN 55101

Vendor/Supplier

500.00

Counseling

Diaconate tuition

75.51

753.00

Benefits

8,315.00

(21)

CATHOLIC MUTUAL GROUP Contingent

PO BOX 30104 Unliquidated

OMAHA, NE 68103-1204 Disputed

Yes

Check all that apply. X Contingent

X Unliquidated Disputed

Basis for the claim: Date or dates debt was incurred 3/27/2015

Yes

DOE 16 Check all that apply.

ATTN JEFF ANDERSON AND ASSOC X Contingent

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

2,306.77

Insurance

Last 4 digits of account

number -SIR

DIOCESE AS GRANTOR

Last 4 digits of account

number 5927

COMMUNITY BANK MANKATO 951 MADISON AVE

UNKNOWN

Personal Injury Claims

ST PAUL MN 55101

MANKATO MN 56001

UNKNOWN

366 JACKSON ST STE 100

(22)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Is the claim subject to offset? X No Yes Diocese of Winona-Rochester________________________________________________ 18−33707 UNKNOWN UNKNOWN 366 JACKSON ST STE 100 ST PAUL MN 55101

UNKNOWN

(23)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

UNKNOWN

(24)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

UNKNOWN

(25)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Is the claim subject to offset? X No Yes Diocese of Winona-Rochester________________________________________________ 18−33707 UNKNOWN 366 JACKSON ST STE 100 ST PAUL MN 55101

UNKNOWN

(26)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

UNKNOWN

(27)

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

Yes

X Unliquidated

X Disputed

UNKNOWN

Last 4 digits of account number UNKNOWN 366 JACKSON ST STE 100 ST PAUL MN 55101 UNKNOWN 366 JACKSON ST STE 100 ST PAUL MN 55101