CHURCH ASSETS & EXPENSES WORKSHEET

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1 Table 2 of the Local Church Report to the Annual Conference CHURCH ASSETS & EXPENSES WORKSHEET The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised Table 2 of the local church report to the Annual Conference contains line items You will enter lines 31-34, 36a-36b, 43-44, The remaining lines will be entered by the Conference Office. The lines the conference will enter are shown below in blue type and the data entry box shows Conf. Ofc. After you have completed the worksheet, you will enter and submit the data online through the website All data (tables 1, 2 and 3) are to be submitted online by 8:00 am on January 18. Contact the District Office at or office@sedistrictumc.org if you need help or have questions. Table 2 is a very important document. Apportionment calculations for the next year are based on this data. Please report all items accurately and completely. Name Year Ending 12/31/2015 Church Id# 31. Market value of church-owned land, buildings and equipment 31).. Enter the estimated market value of buildings, equipment, parsonages and parsonage-related assets used in the ministry of the church and the support of its pastor(s). If a parsonage is in a charge of more than one church, list the parsonage-related assets only on the report of church where the parsonage is located. If property is held by a multi-church charge in common (rather than by an individual church) a share of the value should be assigned to each church according to its percentage of total professing membership within the charge unless a specific percentage of commonly-held property has been otherwise designated. A residence not used as a parsonage should be listed on Line 32. Congregations are not obligated to initiate property appraisals in order to provide this estimate. Hint: Insurance policies can often be used to provide a good estimate. 32. Market value of all other church-owned assets 32).. Enter the estimated market value of all other real estate and personal property. A residence not used as a parsonage should be included on this Line. Hint: Insurance policies can often be used to provide a good estimate. Include the value of all personal property items such as cash (balances in the checking & savings accounts), stocks, bonds, trusts, securities, investments belonging to the church. Include money raised or donated and held for future building programs or any other special purposes, and all property and other investments not included elsewhere. 33. Debt secured by church physical assets 33).. Enter the amount of debt currently held by the church that is secured by church property and assets, such as mortgages. 34. Other debt 34).. Enter the total of all debt currently held by the church that is not secured by church property assets, such as credit cards, lines of credits, and lease-to-purchase agreements. The sum of lines 33 and 34 should equal the total debt currently held by the church. PLEASE NOTE: The amounts reported as expenditures on the following lines (35.b + 36.b-59) should equal the total amount of money spent by the local church for the past year. Pencil in the amounts in the margins for each of those lines the Conference Office will fill in so that as you complete the report you can make a comparison of the total expended on the year-end report with the total expended in your financial records. Only include the lines reporting amounts paid, i.e. Do not include apportioned amounts on 35.a or 36.a. 35.a Total amount APPORTIONED by the Annual Conference for Conference Apportionments 35.a).. Conf Ofc This amount includes the total for all funds apportioned to the local church by the Annual Conference. This number will be entered by the annual conference treasurer. 35.b Total amount PAID by the local church for Conference Apportionments 35.b).. Conf. Ofc+ This amount is the total given by the local church to the annual conference treasurer for Conference Apportionments. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: These amounts are reported back to the church monthly by the conference office on the Apportionment Support

2 36.a Total amount APPORTIONED to the local church by the Southeast District for DISTRICT apportionments 36.a).. This amount is the amount apportioned to the church for its district apportionment. 36.b Total amount PAID by the local church for DISTRICT apportionments 36.b).. + This amount is the amount paid by the local church for its district apportionment. 37. Total amount for General Advance Specials remitted to the Annual Conference Treasurer 37).. Conf Ofc+ The amount paid for all General Advance Special Gifts by the local church. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: 38. Total amount for World Service Specials remitted to the Annual Conference Treasurer 38).. Conf Ofc + The amount paid for all World Service Special Gifts by the local church. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: 39. Total amount for Annual Conference Advance Specials remitted to the Annual Conference Treasurer 39)...Conf Ofc + The amount of gifts to approved Annual Conference Advance specials. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: 40. Total amount for the Youth Service Fund remitted to the Annual Conference Treasurer 40).. Conf Ofc + The amount paid for the Youth Service Fund by the local church. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: These amounts are reported back to the church monthly by the conference office on the Apportionment Support & Remittance Form. 41. Total amount of all other funds sent to AC Treasurer for connectional mission and ministry 41) Conf Ofc + This amount includes any other non-apportioned funds sent to the annual conference treasurer for connectional mission and ministry not otherwise reported on lines 40.b and 41b-45 including non-apportioned giving to higher education and health and welfare ministries. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: These amounts are reported back to the church monthly by the conference office on the Apportionment Support & Remittance Form. 42. Total Annual Conference Special Sunday Offerings remitted to the Annual Conference Treasurer 42.. Conf Ofc + The total paid for annual conference special day offerings. This number will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: These amounts are reported back to the church monthly by the conference office on the Apportionment Support & Remittance Form. 43. Total amount given directly to United Methodist causes (not sent to AC Treasurer) 43).. + Report here monies paid directly by the local church to United Methodist-related institutions and causes. DO NOT INCLUDE any amounts sent to the Conference Treasurer. Money sent to the Conference Treasurer is reported on lines 42-45f. 44. Total amount given to non-united Methodist benevolent and charitable causes 44).. + Report here monies paid directly by the local church to local benevolence or community organizations or to non- United Methodist organizations outside the local church.

3 45. General Special Sunday Offerings remitted to the Annual Conference Treasurer The following lines report the total paid for these six special day offerings. These amounts will be entered by the annual conference treasurer. Pencil your total in the margin on this form for comparison purposes. HINT: 45.a Human Relations Sunday 45.a).. Conf Ofc + 45.b One Great Hour of Sharing 45.b).. Conf Ofc + 45.c Peace with Justice Sunday 45.c).. Conf Ofc + 45.d Native American Ministries Sunday 45.d).. Conf Ofc + 45.e World Communion Sunday 45.e).. Conf Ofc + 45.f U.M. Student Day 45.f).. Conf Ofc + Lines are related to the amounts paid to or on behalf of appointed and assigned clergy. Generally these amounts will be the same as the amounts reported on the Pastoral Support Form for Hint: Add lines The total should relate to the amount on the Line Total Pastoral Support at the bottom of the PSF. Generally the only difference between what is reported here and on the PSF is an amount given as a holiday gift or bonus. Please note: Amounts paid to Deacons, Diaconal Ministers and other staff will not be reported on lines but are reported in lines Total amount paid by the local church for all direct-billed clergy non-health benefits 46).. + Relates to Line (CRSP/UMPIP & CPP) on the Pastoral Support Form. This amount should include the total paid by the local church for ministerial benefits, excluding health. DO NOT INCLUDE any monies paid for the benefits of church staff not serving as a pastor, including those appointed by the bishop to specialized ministries. DO NOT INCLUDE any amounts deducted from clergy salaries (Lines 1-10 of the Pastoral Support Form) for personal contributions to pension plans. 47. Total amount paid by the local church for all direct-billed clergy health benefits 47).. + Relates to Line 15 on the Pastoral Support Form. This amount should include the total amount paid by the local church for ministerial health benefits. HINT: In 2014, the church would have paid $8760 for HealthFlex premiums for a full-time pastor. DO NOT INCLUDE any monies paid for the health benefits of church staff not serving as a pastor, including those appointed by the bishop to specialized ministries such as deacons. DO NOT INCLUDE any amounts deducted from clergy salaries (Lines 1-10 of the Pastoral Support Form) for health insurance. Lines SPECIAL NOTE: The formula for figuring Conference apportionments looks at lines 48 through 57 minus 56a. Please be certain that NO CAPITAL EXPENSES are listed in lines 48 through 57. This is a common error and can greatly affect apportionments. 48. Total amount paid in base compensation to the pastor (report Associate on Line 49) 48).. + Relates to Line A less any amount on Line 8 for furnishings on the Pastoral Support Form. The amount for furnishings will be included on Line 50. Enter here the total amount of compensation paid by the local church to the primary (senior) pastor of the church, as well as any tax-deferred amounts (agreement pursuant to IRS Section 403b), and/or any contributions made pursuant to a salary reduction agreement to a cafeteria plan (IRS Code Section 125 plan). 49. Total amount paid in base compensation to all associate pastors assigned by the bishop 49).. + Generally relates to the amount on Line A less any amount on Line 8 for furnishings on the Pastoral Support Form. The amount for furnishings will be included on Line 50. Enter here the total amount of compensation paid by local church to the associate pastor(s) of the church, as well as any tax-deferred (agreement pursuant to IRS Section 403b), and/or any contributions made pursuant to a salary reduction agreement to a cafeteria plan (IRS Code Section 125 plan).

4 50. Total amount paid to/for pastor and associate(s) for housing and utilities and/or related allowances 50). + Relates to Line B plus any amount for furnishings on Line 8 on the Pastoral Support Form. Enter here the total amount paid to/for all pastors for housing allowances and other housing and utility-related allowances. DO NOT INCLUDE payments on parsonage-related debts, purchase of land, building, remodeling, and major equipment expenditures here. Report those expenses on lines 58 and Total amount paid to pastor and associate(s) for accountable reimbursements 51).. + Generally this line relates to Line C on the Pastoral Support Form. EXCEPTIONS: DO NOT INCLUDE reimbursements of expenditures made by the pastor for local church programs and operating expenses here. They should be reported on lines 56 and 57 below. DO NOT INCLUDE amounts paid under a non accountable arrangement (i.e., no receipts or documentation is turned in to the church). Report non accountable amounts on Line 52. Enter on line 51, the total amount paid to all pastors for accountable reimbursements. This includes any reimbursements of expenses incurred by the pastor(s) based upon a written policy and/or agreement of the church and pastor(s) in which expenses are substantiated through receipts or other documentation and must be presented prior to payment by the church. These include expenses for travel, continuing education, books, publications and other expenses related to supporting the ministry and development of the pastor. 52. Total amount paid to pastor and associate(s) for any other cash allowances (non accountable) 52).. + Report any amount paid to the pastor(s) that was paid for non accountable business and professional expenses (the church did not receive documentation) or any amount paid to the pastor that is not included in the amount on lines 48 or 49 above. 53. Total amount paid in salary and benefits for Deacons 53).. + Report the amounts paid by the local church as compensation and expenses for ordained deacons it employs in specialized ministries. The report total should include base salary, benefits, reimbursements for expenses such as travel, and allowances such as those for utilities and housing. EXCEPTIONS: DO NOT INCLUDE reimbursements of expenditures made by the deacon for local church programs and operating expenses here. They should be reported on lines 56 and 57below. 54. Total amount paid in salary and benefits for Diaconal Ministers 54).. + Report the amounts paid by the local church as compensation and expenses for consecrated diaconal ministers it employs. The report total should include base salary, benefits, reimbursements for expenses such as travel, and allowances such as those for utilities and housing. EXCEPTIONS: DO NOT INCLUDE reimbursements of expenditures made to the diaconal minister for local church programs and operating expenses here. They should be reported on lines 56 and 57 below. 55. Total amount paid in salary and benefits for all other church staff 55).. + Report the amounts paid by the local church as salaries, housing, benefits, expense reimbursements, and allowances for any lay employees who are not diaconal ministers. EXCEPTIONS: DO NOT INCLUDE reimbursements of expenditures made to lay staff for local church programs and operating expenses here. They should be reported on lines 56 and 57 below. 56. Total amount spent for local church program expenses 56).. + Report the total of all amounts spent on local church program under the direction of the local Church Council, Council on Ministries, or equivalent body for the purposes of education, witness, outreach, mercy, communication, and other ministries. DO NOT INCLUDE amounts given to support local or national non-united Methodist groups and agencies in their programs. Those amounts should be reported on line 44. DO NOT INCLUDE amounts for all pre-school, nursery school, after school, or Mother s Day Out programs. List these on Line 56a. Do not include amounts listed on lines 35.b, 36.b, 37-55, 56a, or a. Preschool, Nursery School, After School & Mother s Day Programs 56a).. Report the total of all amounts spent on pre-school, nursery school, after school, or Mother s Day Out programs. This amount is not included in figuring apportionments. Pencil the total in the margin on this form. You will need to include this amount when calculating and comparing total expenditures from this report and your financial records.

5 57. Total amount spent for other local church operating expenses 57).. + Enter the total of current operating expenses, such as office expense, expenses for property maintenance and insurance, utilities for the church, etc. DO NOT INCLUDE any expenditures already reported on lines 35b or 36b Total amount paid for principal and interest on indebtedness, loans, mortgages, etc. 58).. + Report here all payments on all loans, mortgages, etc. (i.e., the loan or mortgage had a balance at the beginning of the year.) DO NOT INCLUDE principal and interest on money borrowed and repaid within the current fiscal year. This should be reported on lines corresponding to the purpose for which the money was borrowed. For example, money is borrowed to install a new roof. A special campaign is done and the loan is paid back that same year. The amount of money borrowed and any interest paid would be included on Line Total amount paid on capital expenditures for building, improvements, and major equipment purchases. 59).. + Enter here only amounts paid from contributions, not from loans (except when load is paid back in the same year). Report the cost of new property and buildings, major purchases of new equipment or furnishings (organs or other musical instruments, heating and cooling equipment, kitchen equipment, audio visual equipment, furnishings) and major renovation. Also include payments for short term rent. Enter any outstanding indebtedness on Lines 33 or 34. Amounts contributed but not paid out (retained for use in future years) should be included on Line TOTAL AMOUNT PAID BY THE LOCAL CHURCH ON ALL EXPENDITURES (SUM OF LINES 35b + 36Bb-59) 60).. Conf Ofc = Sum up lines 35b+36b-59 (be sure to include 56a). Pencil your total in the margin on this form for comparison purposes. Reminder: Table 2 is a record of the church s expenditures for the year. Compare the penciled total to your financial record of expenditures. The total penciled in the margin on line 60 should be reasonably close to what the church expended this year. If the penciled total is less than your financial records you have probably not accounted for some of the expenses. If the penciled total is more than your financial records, you have probably counted an expenditure(s) in more than one line on the report. RESOLVE any major differences before finalizing and submitting the report.

LOCAL CHURCH REPORT TO THE ANNUAL CONFERENCE

LOCAL CHURCH REPORT TO THE ANNUAL CONFERENCE Instructions for Table 1 1 Enter here the figure reported on Line 9 of last year s Local Church Report. Do not use this line to correct the previous year s report. Corrections, if necessary, may be made