SHREVEPORT DISTRICT The United Methodist Church LOUISIANA CONFERENCE

Transcription

1 SHREVEPORT DISTRICT The United Methodist Church LOUISIANA CONFERENCE Rev. Dr. Wybra Price, II District Superintendent Joyce Wilson Administrative Assistant December 15, 2016 Dear Pastors: Attached please find the forms and instructions that detail the process.for the Statistical Reporting (Audit), A few things to note: Although last year we did not ask everyone to come before the Statistical Team in person, this year we are asking each pastor to come as in years past. Please note, it is being held at Bossier FUMC, 201 John Wesley Blvd, Bossier City, on Tuesday, January 17. You will need to enter through the North door, by Old Minden Road. We will be in the Midyett Room, #40, 1 st door on the left. Please note your time on the enclosed schedule, and let us know if it does not work for you. We appreciate your effort to report the correct information as these reports are part of your church s permanent history for generations to come, and gives the Conference and General UMC agencies information with which to work and plan. Remember that lines 48-57a on Table II are used in determining each church s apportioned amount, so you will want to double check that information. Online input begins January 4 and closes January 11 at 9 p.m. As you are working, you can save without submitting so if you need to leave and go back into it, you may. Click submit only when you are finished as you cannot change anything online after that. Thank you for your diligence and spirit of excellence in the reporting process. Wishing you all a very Merry Christmas and Blessed New Year! Joyce Wilson District Administrative Assistant jw attachments MAILING: Post Office Box Centenary College Shreveport, Louisiana OFFICE: Hamilton Hall Room Centenary Boulevard Shreveport, Louisiana PHONE: FAX: wprice@centenary.edu jwilson@centenary.edu

2 Tuesday, January 17, :30 Auditors Setup 8:45 Michelle Harris (1) John Korlaske (1) Kelly Berne (1) 9:00 Jerry Brannen (1) Asriel McLain (2) Tom Dungan (1) 9:15 Bill Foster (1) Samuel Wheless (1) Terry Wheless (2) 9:30 Nancy Wofford (2) Kathy Fitzhugh (2) Emile Rousseau (2) 9:45 Jerry Wood (2) Richard Twyman (1) Murray Twyman (1) 10:00 Kathy Wafer (1) Samuel Bradley (1) Mark Benge (2) 10:15 Willard Moore (2) Wayne Howington (2) Terry Willis (1) 10:30 Elenora Cushenberry (1) Samuel Neal (1) Clair Carter (1) 10:45 John Downs (1) Jim Kennedy (1) Kendall Docter (1) 11:00 Hu Warren (2) Anna Morris-Jackson (1) DeeAnn Johnson (2) 11:15 Allyn Stroud (1) Christopher Charles (2) Sandy Defatta (1) 11:30 Steve Caraway (1) Doug Cain (2) Marion Hills (2) 11:45 RB Moore (2) Charlotte Birdwell (2) Rich Varner (1) 12:00 Lindy Broderick (3) Oscar Player (3) Donny Nedd (1) LUNCH 2:15 Klay Harrison (1) Rachel McConnell-Switzer (1) Betsy Eaves (1) 2:30 Brian Mercer (1) Karl Klaus (1) Matt Rawle (1) 2:45 John Higginbotham (1) David Dietzel (2) Bill McLain (1) 3:00 Jon Lord (1) Mark Goins (1) Brad Franklin (1) 3:15 Doug de Graffenried (1) Elaine Burleigh (1) Cheri Godwin (1) 3:30 Bo Horne (1) Greg Davis (1) Willis Dear (2) 3:45 Pat Day (1) Perry Anderson (2) Juan Huertas (1) 4:00 Dean Register (3) Linda Gatlin (2) Jerald Danzell (2)

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4 2016 APPORTIONMENT REMITTANCES DEADLINE STATISTICAL INFORMATION INPUT DEADLINES, STATISTICAL INFORMATION INSTRUCTIONS & W-2 INFORMATION To: Pastors of the Louisiana Annual Conference From: Jan Curwick, Executive Director, Administrative Services/Treasurer/Statistician Date: December 15, 2016 The Annual Conference by adopting the Report of the Conference Council on Finance and Administration has set the final date for 2016 Apportionment Remittances. To be credited for 2016, Apportionments MUST be in the Conference Finance Office in Baton Rouge no later than 4:00 p.m. on Monday, January 9, Statistical Tables I, II, and III and the Table II Itemized Worksheet are to be entered online. You will access this system by going to the conference web-site and clicking on the link that will be on the home page; it should be the first button in the list of buttons towards the bottom of the page. Print a copy of each completed Statistical Table (I, II and III) and the Itemized Worksheet for Table II from the online data entry site just before submitting. You can begin entering information on January 4, 2017, at 10 AM. The deadline for local churches to input the data online is 9 pm on January 11, The system will be locked after that time/date and you will not be able to access it. All required forms and information will be checked at the respective District locations. The dates of the check will be January 17 and 18. Times and places for checking will be announced through the District Offices. You will receive instructions from your district as to how and when the checking of your entries will occur and how you are to submit your forms. At the check of the information entered on-line (the pastor, not an associate or other staff member) will take the documents to the check in location. The following documents are required: Statistical Table I (printed from online data entry and original pencil copy) Statistical Table II (printed from online data entry and original pencil copy) Table II Itemized Worksheet (printed from online data entry and original pencil copy) Table II Worksheet Senior Pastor Compensation & Expenses (original pencil form) Table II Worksheet Associate Pastor Compensation & Expenses (one for each associate) (original pencil form) Statistical Table III (printed from online data entry and original pencil copy) Report of the Pastor Report of the Finance Committee Fund Balance Report Report of the Trustees Attestation of the Pastor and Treasurer Safe Sanctuary Compliance Form Treasurer s Report for the Year (this form is not provided it is whatever form the Treasurer uses to report on for the year) Copy of W-2 for all clergy and lay pastors Other Documents required by your particular district that are listed in their mailing to you Remember you can call my office if you have questions; please read all instructions before calling. Thanks for your attention to this important work. Page 1 Rev. 12/15/2016

5 GENERAL INSTRUCTIONS 1. Please read ALL instructions and study your Tables, I, II, III and Worksheets carefully before completing same. 2. The information for all Statistical Tables, Worksheets and Reports is for a twelve (12) month period beginning January 1, 2016 and ending December 31, Do not use ink or type on the computer when doing your initial Tables or Worksheets. USE PENCIL. 4. Do not write in any items or change the heading of any line (except for entering additional categories on Table II Itemized Worksheet on the lines with blanks. Write in the type of expense on the handwritten Table II Itemized Worksheet and then enter the totals on the Other Category on the on-line date entry). 5. Clearly mark the entire name of the church and its location. (ex: Sulphur, Wesley UMC instead of Wesley). This makes it easier to identify the records. 6. Always include the church s Employer Identification No. (Federal Tax ID No.) in this format **-*******. Your employer identification number cannot be and you cannot use the conference EIN. 7. Make sure figures are legible; that is, make sure that the figures can easily be read. This is especially true with being able to distinguish between 1, 7 and 9; 2 and 5; and 3 and Report finances in dollars only. That is, do not report cents but round to the nearest dollar. If the cents are under 50 cents you go to the lower dollar; if the amount is 50 cents or over 50 cents you go to the next highest dollar. 9. When there is nothing to report for a line item, enter When the tables and forms are complete: a. Check if commas were used to make sure they are in the proper place. If a comma is misplaced, it can cause serious errors and increases in your apportionment. b. Check lines with a 0 to make sure that it is reasonable that there is nothing to report on that line. c. Check the line amounts against last year s amounts. If there is a large difference between what was entered on a line for last year and what is entered this year (either as an increase of decrease), double check the amounts for accuracy. d. Check to be sure that figures were entered on the correct line. In the process of entering the worksheet to the on-line software, it sometimes happens that a series of figures are entered on the wrong lines, so verify that everything is on the proper line. e. Check lines 48 57a and compare to last year to see if there are any large changes. These lines comprise the audit formula. REMEMBER IT IS YOUR RESPONSIBILITY AND NOBODY ELSE S RESPONSABILITY TO MAKE SURE YOUR RECORDS ARE CORRECT. This space to the end of the page is intentionally left blank Page 2 Rev. 12/15/2016

6 ON-LINE INFORMATION IN GENERAL 1. Remember, you may begin your data entry on January 4, 2017 at 10 AM and it must be completed by January 11, 2017 at 9 pm. Do not wait until the last minute! The longer you wait the more people will be on the system and the more problems you will encounter. Although we are keeping the system open until 9 pm on January 11, there also will be nobody available to help you if you call after 4:30 pm on January 11, If you are entering for more than one church, you must enter one church at a time. DO NOT open two browser windows and enter churches concurrently. 3. Go to the conference s website: and find the link on the Home page: 2016 Statistical Data Entry. At the log-in page, you will need to enter your church Username (six-digit permanent General church ID number) and your church Password (your Conference church ID number, which is usually a four-digit number). These numbers can be found on your Apportionment Remittance form and Benefits Billing sheet. When these numbers are entered, your church s information grid should come up. 4. To begin entering your local church s 2016 statistical data: a. Click anywhere in the row labeled 2016 to highlight the entire row. b. Click on the box that reads "View Selected Statistics" that is located next to your church's name above the grid. 5. To begin date entry for a Statistical Table or Worksheet click on the name above the Progress Summary. 6. To advance between line items, either hit the Enter or Tab button. 7. You can only enter information in the white boxes. The orange boxes will be inserted for you by the Conference office. The purple boxes are self-calculating boxes. You do not need to enter any information. 8. Enter the Table II Itemized Worksheet BEFORE entering Statistical Table II. 9. All fields must be filled, for 100% progress, or completion, before a Table can be submitted. If there is no data for a data field, enter a 0 into the field. The person entering the data MUST enter his/her full name, phone number and address as the data entry person for each document or the data will NOT submit. After entering this data, the Save button MUST be clicked again. 10. Once you have completed your data entry session, click the SAVE located at the top, right corner of the page to save all entries. Upon saving, if calculated fields are out of balance, such as the Male/Female split not being equal to the Total Membership, a check sum error message will appear: ERROR: Checksums do not match! Go back to those fields that will now be highlighted in RED to correct your entries and then SAVE your changes. Review all the entities to ensure that they are accurate. 11. You can SAVE, print and log out of the system and come back to your work as many times as you like. 12. To print a copy of the SAVED data, click the Print button located at the top, right corner of each Table. 13. You MUST SUBMIT your work in order for it to be complete. Print a final copy BEFORE hitting SUBMIT. ONCE SUBMITTED, THE TABLE OR WORKSHEET IS CLOSED TO FURTHER Page 3 Rev. 12/15/2016

7 EDITS; THAT IS, YOU CANNOT MAKE ANY CHANGES. CLICK THE SUBMIT BUTTON ONLY WHEN YOU ARE FINISHED EDITING THE DATA. 14. All tables MUST be submitted individually. Once submitted the table or worksheet is closed to further edits; that is, you cannot make any changes. Click the SUBMIT button only when you are finished editing the data. If further edits are necessary, contact your District office. 15. When you are ready to exit the program, please use the [Logout] button on the top, right side of your screen. 16. After April 4, 2017, you will be able to print a complete copy of your church s statistical tables with the fields that are imported by the Conference Treasurer s office. This space to the end of the page is intentionally left blank Page 4 Rev. 12/15/2016

8 TOP WHAT TO DO S FOR DIFFERENT TABLES/FORMS/REPORTS STATISTICAL TABLE I 1. The number on Line 1 for 2016 must be the same as Line 9 from last year s Statistical Table I. This information is listed on Line 9 of your form from last year s statistical reporting; it may also be found on Line 1 of your church s on-line form for Lines 2c & 5c should be used for correcting membership figures. 3. Line 9 Total Professing Members membership does not mean the number of active participants. To remove names one must follow the guidelines in the Book of Discipline (and this would be reported on Line 5a). 4. The total of Lines 9a through 9g must equal Line 9 and the total of Lines 9h and 9i must equal Line 9. Make sure you have entered this information on line correctly and that things did not change much from last year. It is easy to put numbers in the wrong box. 5. Line 10 is for regular service Average Worship attendance. Do include regular worship services that are held at the church on a weekly basis, and include all who participate even if for only part of the worship service. Do include regular worship services held at other locations. For example, if the church regularly does a weekly worship service at a nursing home it can be included. Do include groups who are extensions of the church who are worshiping away from the church on a Sunday morning (e.g., youth retreats, mission trips). Do not include small group meetings, choir practices, bible studies, etc. even if they start with a prayer and include a song. Do not include worship services that are only held on special occasions such as revivals, Christmas Eve, Maundy Thursday, or Good Friday. Do not include outreach services held by pastors or members of the church away from the church on a special basis (i.e., it is not regularly done on a weekly or monthly basis by that group at the location for that constituency). Do not include on-line worship attendance. This is a GCFA ruling so that there is consistency in reporting across the connection (NOTE this will change in 2017 record keeping for reporting in 2018). 6. Line 13 is the total of those individuals who are not members of the church but for whom the church has pastoral responsibility. The official definition is at of the 2012 Book of Discipline. A new born baby would be a constituent until baptized, and then would be counted as a baptized member after that. 7. Line 28 is for reporting mission of the church Do include persons working on mission teams Do include persons who work in community ministries provided by your local church such as after school programs, food banks, or homeless ministries. Do include persons who work as part of the church s support of community ministries with other churches or organizations such as Habitat for Humanity. Do not include persons who volunteer for ministries on their own without the support of endorsement of the church. Although this is important ministry, it should not be counted here. Page 5 Rev. 12/15/2016

9 Do not include person who work in mission and outreach as part of their job. Do not report persons more than once. 8. The following relationships exist between Statistical Table I and the Report of the Pastor: Statistical Table I (ST I) Line 2a Line 2b Line 3 Line 4 Line 5a and Line 5b Line 6 Line 7 Line 8 Line 11a Line 11b Report of the Pastor (RP) These names are listed on Line 2a of the RP. Thus, the total of the numbers on Lines 2a and 2b of ST I must equal the number of names listed on Line 2a of the RP. These names are listed on Line 2b of the RP. Thus, the number on Line 3 of the ST I must equal the number of names listed on Line 2b of the RP. These names are listed on Line 2c of the RP. Thus, the number on Line 4 of ST I must equal the number of names listed on Line 2c of the RP. These names are listed on Line 3a of the RP. Thus, the total of the numbers on lines 5a and 5b of ST I must equal the number of names listed on Line 3a of the RP. These names are listed on Line 3b of the RP. Thus, the number on Line 6 of ST I must equal the number of names listed on Line 3b of the RP. These names are listed on Line 3c of the RP. Thus, the number on Line 8 of ST I must equal the number of names listed on Line 3c of the RP. These names are listed on Line 3d of the RP. Thus, the number on Line 8 of ST I must equal the number of names listed on Line 3d of the RP. These names are listed on Line 1 of the RP. Thus, the number on Line 11a of ST I must equal the number of names listed on Line 1 of the RP. STATISTICAL TABLE II (If there is more than one Associate Pastor see below for special instructions) 1. You MUST enter on-line the Table II Itemized Worksheet before entering Statistical Table II. The information from the Table II Itemized Worksheet will automatically populate the following lines on Statistical Table II: 44, 55, 56, 57a, 57b, 57, and 59. SAVE BUT DO NOT SUBMIT the Table II Itemized Worksheet before you have entered Statistical Table II and are ready to submit it, because you may find that there was an error on Table II Itemized Worksheet you need to correct. 2. Lines 35a, 35b, 37, 38, 39, 40, 41, 42, 45a, 45b, 45c, 45d, 45e, and 45f are imported by the conference office and do not need to be entered. Page 6 Rev. 12/15/2016

10 3. Line 32 should always be greater than 0 and should not be the exact same as last year. Line 32 must be at a minimum the figure listed on Total amount of cash in all treasuries of the church from the Fund Balance Report and is almost always greater than that amount. 4. Line 33 almost never exceeds the total of lines 31 and Line 43 is where money sent directly to the Louisiana Methodist Children s Home is listed and where Church Starts Ministry (formerly 1000 Club) money is listed if it was not sent to the Conference Office. FOR THE ENTRIES REGARDING PASTOR SALARIES Be careful and do not enter the Senior Pastor s salary twice on line once as the Senior Pastor and once as the Associate. If the church had more than one senior pastor during the year (e.g., one pastor was assigned Jan 1 June 30, 2016, and another pastor was assigned July 1 December 31, 2016): o Complete a Table II Worksheet Senior Pastor Compensation & Expenses for each senior pastor. o Total the figures for all the senior pastors and enter the totals on another Table II Worksheet Senior Pastor Compensation & Expenses o Enter the totaled worksheet figures into the Table II Worksheet Senior Pastor Compensation & Expenses on-line o Provide copies of all Table II Worksheets Senior Pastor Compensation & Expenses to your district. If the church has more than one associate during the year: o Complete a Table II Worksheet Associate Pastor Compensation & Expenses for each associate pastor. o Total the figures for all the associate pastors and enter the totals on another Table II Worksheet Associate Pastor Compensation & Expenses o Enter the totaled worksheet figures into the Table II Worksheet Associate Pastor Compensation & Expenses on-line o Provide copies of all Table II Worksheets Associate Pastor Compensation & Expenses to your district. 6. Line 46 is the total of the number on Line 5a of the Table II Worksheet Senior Pastor Compensation & Expenses 2016 AND Line 5a of the Table II Worksheet Associate Pastor Compensation and Expenses 2016 for all Associate Pastors. Remember if the church is on a charge, the amount that is entered is what is paid by that church. If the lead church on the charge writes the check to the conference but is reimbursed by the other church(es) on the charge, only the net amount is entered (that is total paid amount reimbursed). This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference or the amount of the billings. Amounts which are paid directly to the General Board of Pensions and Health Benefits due to a voluntary reduction by the pastor(s), are not listed here but are included in the information on Line 48 or Line 49 of Statistical Table II (it is listed on Lines 1e of the Table II Worksheets of Senior Pastor and/or Associate Pastor and becomes part of the total for Line 48 or Line 49 of Statistical Table II). 7. Line 47 is the total of the number on Line 5b of the Table II Worksheet Senior Pastor Compensation & Expenses 2016 AND of Line 5b of the Worksheet Table II Associate Pastor Compensation and Expenses 2016 for all Associate Pastors. Remember if the church is on a charge, the amount that is entered is what is paid by that church. If the lead church on the charge writes the check to the conference but is reimbursed by the other church(es) on the charge, only the net amount if entered (that is total paid amount reimbursed). This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference or the amount of the billings. Page 7 Rev. 12/15/2016

11 8. Line 48 is the number on line 1 of the Table II Worksheet Senior Pastor Compensation & Expenses This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference. 9. Line 49 is the total of the number on Line 1 of the Table II Worksheet Associate Pastor Compensation & Expenses 2016 for all Associate Pastors. This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference. 10. Line 50 is the total of the number on Line 2 of the Table II Worksheet Senior Pastor Compensation & Expenses 2016 AND Line 2 of the Table II Worksheet Associate Pastor Compensation and Expenses 2016 for all Associate Pastors. This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference. 11. Line 51 is the total of the number on Line 3 of the Table II Worksheet Senior Pastor Compensation & Expenses 2016 AND Line 3 of the Table II Worksheet Associate Pastor Compensation and Expenses 2016 for all Associate Pastors. This is money actually paid in 2016, not what was listed on the Compensation Form adopted at Charge Conference. If the reimbursement was not done pursuant to the accountable plan, including itemized receipts, then the amount is included in Line 52 (and would be listed on Line 4 of the Table II Worsksheets for Senior and Associate Pastor(s)). 12. Line 52 should be zero because all reimbursements paid in 2016 were to be by an accountable plan. If the church violated this rule of the Annual Conference, it is the total of the number on Line 4 of the Table II Worksheet Senior Pastor Compensation & Expenses 2016 AND the Table II Worksheet Associate Pastor Compensation and Expenses 2016 for all Associate Pastors. This is money actually paid in Line 53 is money actually paid in 2016 for salary and benefits, not what was listed on the Compensation Form(s) adopted at Charge Conference. 14. Line 57 should not be 0 and should not be the exact same number as last year. 15. Lines 58 and 59. Please study carefully the instructions on these two items: a. Figures reported on Line 58 should be the amounts paid on the principal and interest of prior years indebtedness. b. Figures reported on line 59 should be the amounts paid from funds raised by the local church either during the current year or accumulated over a number of years. c. Expenditures from borrowed funds are not reported on Line 59 except to the extent that they are borrowed and repaid within the current year. Example: A church pays $200,000 upon completion of an addition to a building. $50,000 is paid from an accumulated Building Fund, and $150,000 is borrowed. The church makes payments of $1,500 per month on the mortgage, beginning in May. For the first year, it would report $62,000 on Line 59 ($50,000 from its Building Fund plus eight payments of $1,500 each). In subsequent years, it would report $18,000 on Line 58. (Twelve payments of $1,500 each). This procedure ensures that each expenditure from local church funds is reported only once, over a series of reports covering several years. This space to the end of the page is intentionally left blank Page 8 Rev. 12/15/2016

12 STATISTICAL TABLE III 1. Amounts received from loans are reported either on Line 62g if the loan proceeds were used for operating/program expenses or Line 63g if the loan proceeds were used for capital items. 2. Line 64b includes all grants of any type received from the conference except for Equitable Compensation Grants (which are listed on line 64a). REPORT OF THE TRUSTEES 1. The Trustees are to review the amount of insurance on an annual basis and determine its sufficiency. By signing this form with Line 6f marked yes the Trustees are declaring that this has been done. This space to the end of the page is intentionally left blank Page 9 Rev. 12/15/2016

13 W-2 INFORMATION A COPY OF ALL CLERGY W-2 FORMS MUST BE PROVIDED DURING THE TIME FOR CHECKING THE STATISTICAL INFORMATION YOU REPORTED YOU CAN OBTAIN A BLANK W-2 FORM FOR COMPLETION FROM VARIOUS GOVERNMENTAL LOCATIONS. YOUR DISTRICT OFFICE WILL HAVE FORMS BEGINNING JANUARY 3, 2017 FORM W-2 DEADLINES & IMPORTANT ITEMS FOR COMPLETING W-2 FORMS Deadline to Employees: Churches have until January 31, 2017 to provide a Form W-2 to its pastor(s) and lay employee(s) but may provide them earlier. Deadline to Government: Don't forget to send the federal and state governments their copy with the appropriate transmittal form (W-3 for federal government and L-3 for Louisiana). These forms are due earlier this year and must be submitted by January 31, 2017, whether the church files paper forms or electronically. o Federal Government Mail Copy A of Form W-2 and Form W-3 to: Social Security Administration Data Operations Center Wilkes-Barre, PA If you use Certified Mail to file, change the ZIP code to If you use an IRS-approved private delivery service, add Attn: W-2 Process, 1150 E. Mountain Dr. to the address and change the ZIP code to See Pub. 15 (Circular E) for a list of IRS-approved delivery services. o State Government Mail Copy 1 and Form L-3 to: Louisiana Department of Revenue P.O. Box Baton Rouge, LA Churches with a large number of employees should check with their tax advisor about possible requirements for e-filing. This space to the end of the page is intentionally left blank Page 10 Rev. 12/15/2016

14 Here are a few important items to keep in mind when preparing Form W-2: o Type all entries using black ink and, if possible, in a 12-point Courier font. Entries are read by machine. Handwritten, script or italicized fonts or entries made in other than black ink cannot be read. o Use decimal points followed by cents (or zeroes for no cents). Do not use dollar signs or commas. o Do not make any erasures, cross-outs or whiteouts. Copy A must be error free. If you make an error, put an "X" in the "Void" box, use the next Form W-2 and start again. Do not write "corrected" on the next Form W-2. o As Form W-2 is printed with two forms on a single page, send in the whole Copy A page (the page printed with red ink) to the SSA even if one form is blank or void. Do not cut or fold the page. Do not staple Forms W-2 to each other, or to Form W-3. o If a box does not apply, leave it blank. FORM W-2 REMINDERS All Appointed Clergy must be issued a W-2 form by the church (not a 1099 Form). The purpose of the following reminders is to give some general information on completing Form W-2 for clergy. Specific instructions on completing Form W-2 are available at The General Council on Finance and Administration and the Louisiana Annual Conference of the UMC are not engaged in providing legal or accounting services and the information provided here should be used for guidance only. A competent professional should be sought for legal and tax advice. Box A is self-explanatory Box B is the Employer Identification Number. Each local church (or charge) should have its own Employer Identification Number (EIN). Employer Identification Numbers can be obtained by filing IRS Form SS-4. Box C is self-explanatory. Box D (control number) does not have to be completed. Box E is the employee s name. The name should be listed on the W-2 form as it is listed on the employee s social security card. Box F is self-explanatory. Box 1 contains certain items of compensation paid by the church. Set forth below are two lists, one for items that are reported in box 1 and the other for items that are not reported in box 1. These are meant to cover some of the more common items on clergy compensation. They do not cover all situations. Churches should consult their own tax advisor regarding this information and for information about particular issues. Page 11 Rev. 12/15/2016

15 ITEMS WHICH NEED TO BE REPORTED IN BOX 1 1. Salary, wages and bonuses 2. Gifts to the pastor that are paid through a church account 3. Any allowances (other than the housing allowance) must be reported as well as reimbursements that are made under a non-accountable Reimbursement Policy. Also, any reimbursements that may have been listed on Section 3 of the Compensation Form but that were actually reimbursed without itemized receipts pursuant to an Accountable Plan MUST be included in Box 1 (for, e.g., if the church writes a check for 1/12 of the amount listed in Section 3 without requiring the documentation required by the Accountable Reimbursement Policy and IRS regulations, or if the church writes a check for the total of the Annual Conference amount without requiring documentation per the Accountable Reimbursement Policy and IRS regulations). 4. Anything paid by a church as a housing or utility allowance for a person who was a lay pastor MUST be included in Box Any amounts paid for mileage reimbursement in excess of the IRS rates (e,g. for 2016, the IRS rate was $.54 per mile. If a pastor were paid $.60 per mile, the difference, $.06 per mile, would have to be reported) 6. Taxable fringe benefits. The most common for clergy are: a. The cost of employer-provided group term life insurance that exceeds $50,000 (Note: The $50,000 CPP death benefit alone would not be enough to require reporting. However, if the clergy is covered under CPP and there is another plan purchased by the church that provides life insurance for the pastor, then the cost of coverage in excess of $50,000 must be included). b. The value of the personal use of a church-provided automobile, whether owned or leased; 7. A social security allowance (or any portion of the minister's selfemployment taxes paid by the church). 8. Reimbursements of non-qualified moving expenses (typically, a move less than 50 miles). 9. Salary reduction After-Tax contributions to the Board of Pensions and Health Benefits 403(b) Plan or other qualified plans ITEMS NOT REPORTED IN BOX 1 1. Qualified moving expenses. Page 12 Rev. 12/15/2016

16 2. Salary reduction Pre-Tax contributions to the Board of Pensions and Health Benefits 403(b) Plan or other qualified plans (Report on Box 12E of the W-2). 3. Properly designated (in advance) housing and utility allowance. The housing resolution amount may be reported in Box 14 as "Housing Allowance". THIS DOES NOT APPLY TO LAY PASTORS. Any amount paid to a lay pastor for housing and utilities must be reported in Box Qualified health and medical plan premium payments (the Conference plan is a qualified plan). If other health and medical plan payments are made by the church on behalf of the pastor, such amounts are included in Box Reimbursement of business expenses under an Accountable Reimbursement Policy (must have actually been done in accordance with the plan including receipts). If there were no receipts then the amount must be included in Box Amounts deducted from the pastor s check for Health Savings Account Contributions. 7. Any other payments under a qualified salary reduction plan e.g., amounts deducted for dependent care assistance. Box 2, the local church is not required to do any federal income tax withholding for clergy. However, some clergy may request voluntary withholding by filing a Form W-4 with the church. If the church withheld taxes and remitted them to the government on behalf of the clergy, the withheld amounts are included in Box 2. Boxes 3, 4, 5 & 6 are left blank for clergy. Clergy are defined as self-employed for Social Security or SECA purposes (under the Internal Revenue Code Section 3121 (b)(8)(a)). The church should not report Social Security/Medicare wages and must not do any Social Security/Medicare tax withholding. Any Social Security tax withholding done erroneously by the church (which comes from church funds) is additional reportable income to the pastor. If the church wishes to assist the pastor in paying all or a portion of his Social Security taxes, it should add an additional amount to the wages paid to the pastor and reported in Box 1 of the W-2. Boxes 7, 8 & 9 are not applicable. Box 10 is used to report amounts paid or incurred for dependent care assistance in a section 125 (cafeteria) plan. Box 11 Amounts contributed to plans administered by the General Board of Pensions and Health Benefits or other 403(b) plans should not be included in this box. However, if a pastor is a participant in some other (non-qualified) plan, amounts withheld from the pastor s pay and sent to that plan may need to be reported here. The church s tax advisor should be consulted. Page 13 Rev. 12/15/2016

17 Box 12 is to be used to show codes and amounts of benefits or contributions for clergy. (See the IRS Form W-2 instructions for a complete list of codes.) The following codes are the most relevant for clergy: 1. Code E: Used to report amounts withheld from pay and contributed on a tax-deferred basis to a 403(b) employee salary reduction plan, which includes the WESPATH/GBOPHB UMPIP plan. THIS IS THE EMPLOYEE UMPIP CONTRIBUTION THAT IS BILLED BY WESPATH/GBOPHB, NOT THE UMPIP that is paid by the church to the conference for ¼ time clergy). Amounts that are contributed on a tax-paid basis to UMPIP by the clergy should be included in Box 1. THERE ARE SPECIAL RULES FOR ROTH CONTRIBUTIONS and how these contributions must be reported; the church should check with its tax advisor. 2. Code P: Qualified moving expense reimbursements paid directly to the employee. 3. Code W: H.S.A. Show any employer contributions, including amounts the employee elected to contribute by having the money withheld from his/her paycheck. For any clergy participating on the Conference s health insurance plan, the clergy person receives $100 per month in the H.S.A. account as money provided by the employer (NOTE: This amount is paid by the church in the monthly health payment made by the church to the Conference.) In addition, if the pastor has money deducted from their paycheck for the HSA it is reported here. Thus, the amount to reported under Code W = ($100 per month x number months for which the church was billed for the health insurance for the clergy person) + the amount the pastor had deducted voluntarily from his/her compensation. If a church is on a charge, the $100 per month is prorated according to the percentage of the health insurance premium paid by the church. 4. Code DD: Health Insurance Cost provided by the church. The 2016 health insurance premium cost is $1,060 per month or $12,720 if the pastor worked at the church for the entire calendar year (this is the amount paid to the conference less the HSA contribution that is listed on Code W). Box 13 Retirement Plan is checked if the pastor is a participant in the United Methodist Church CRSP or UMPIP pension plan (basically all clergy for whom the church receives a pension billing each month). Box 14 may be used for additional reporting. If applicable, you include the amounts paid to the clergyperson for housing allowance in lieu of parsonage and/or utility allowance here. Enter the words Housing Exclusion along with the amount. This does not apply to lay pastors. This is also the place where one could report that a parsonage is provided. Boxes 15 State and Local Tax Information Each local church must obtain a State Tax ID number from the Louisiana Department of Revenue. (This can be applied for on-line. Box 16 is the same as Box 1 Page 14 Rev. 12/15/2016

18 Box 17 is the amount, if any, withheld on a voluntary basis by the clergy for state taxes Box is left blank This space to the end of the page is intentionally left blank Page 15 Rev. 12/15/2016

19 MEMBERSHIP & PARTICIPATION Table 1 of the Local Church Report to the Annual Conference The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised Conference Church No. GCFA Church No. Employer Identification No. (Federal Tax ID No.) State Pastor County Church Charge District Reports for the year ending December 31, or for the period to Mission Church New Church Start FEDERATED/COMMUNITY CHURCHES: Report only that part of the membership belonging to the United Methodist Church 1. Total professing members reported at the close of last year... 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. If possible, this line should be provided by the annual conference statistician. 2.a. Received this year on Profession of Christian Faith... 2.a) + 2.b. Restored by affirmation... 2.b) + 2.c. Correct previous year s reporting errors of total professing membership numbers by addition... 2.c) + 3. Transferred in from other United Methodist churches... 3) + 4. Transferred in from non-united Methodist churches... 4) + 5.a. Removed by Charge Conference action... 5.a) - 5.b. Withdrawn from Professing Membership... 5.b) - 5.c. Correct previous year s reporting errors of total professing membership numbers by subtraction... 5.c) - 6. Transferred out to other United Methodist churches... 6) - 7. Transferred out to non-united Methodist churches... 7) - 8. Removed by death... 8) - 9. Total professing members reported at the close of this year... 9) = Enter here the figure reported from calculating 1+(2.a+2.b+2.c+3+4)-(5.a+5.b+5.c+6+7+8)=9. Affiliate, associate, and baptized members (who have not yet become professing members) should not be counted as professing members. On the following lines report for each member the racial/ethnic group with which she or he identifies, or to which she or he is regarded in the community as belonging. Each member should be included in only one group. The total number of membership in 9.a to 9.g must equal the total entered in line 9. 9.a. Asian... 9.a). Members with origins and/or heritage in any of the indigenous peoples of Asia, Southeast Asia, or the Indian Subcontinent. This area includes but is not limited to Bangladesh, Cambodia, China, India, Indonesia, Japan, Korea, Laos, Malaysia, Myanmar, Pakistan, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, and Vietnam. 9.b. African American/Black... 9.b). Members with origins and/or heritage in the Black African racial groups of Africa, the Caribbean, or North, Central, or South America who identify themselves as African American or Black. 9.c. Hispanic/Latino... 9.c). Members of Central American, Cuban, Mexican, Puerto Rican, South American, or Spanish culture or heritage, regardless of race. 9.d. Native American... 9.d). Members who are Alaskan Native, American Indian, Eskimo, and/or whose heritage is in any of the indigenous peoples of North America, and/or who maintain cultural identification through tribal affiliation or community recognition. 9.e. Pacific Islander... 9.e). Members with origins and/or heritage in the Pacific Islands, including Fiji, Guam, Hawaii, Samoa, and Tonga. 9.f. White... 9.f). Members with origins and/or heritage in any of the peoples of Europe, the Middle East, North Africa, or the former USSR g. Multi-Racial... 9.g). Members with origins and/or heritage in two or more of the other six categories. Report the number of male and female professing members. The total of the numbers entered in these two spaces must equal the total in line 9. 9.h. Female... 9.h). 9.i. Male... 9.i). 10. Average attendance at all weekly worship services... 10). Report average combined attendance at all services held on a weekly basis as the primary opportunity for worship. If the church has worship services attended primarily by persons who do not attend on Sunday morning, attendance at those services should be reported. Count all persons (including children) who participate in part of any of these services. 11.a. Number of persons baptized this year (0-12 Years) a). 11.b. Number of persons baptized this year (ages 13 or older) b). 12. Total Baptized Members who have not become Professing Members... 12). Report all persons who are baptized members of the church, but have not yet taken the vows of professing membership. DO NOT INCLUDE persons who have been removed from professing membership (by withdrawal or charge conference action), though they remain baptized members. 13. Number of other constituents of the church... 13). Report the number of all unbaptized children, church school members, and others who are not members of the church but are in relationship with the congregation and for whom the local church has pastoral responsibility. These persons should be recorded in your church s Constituency Roll. 14. Total enrolled in confirmation preparation classes this year... 14). Report the number of persons of all ages who have participated in confirmation preparation classes during the year. If they were confirmed and joined, these persons should also be reported on line 2.a.

20 PARTICIPANTS IN CHRISTIAN FORMATION GROUPS AND OTHER SMALL GROUP MINISTRIES Enter on these lines the total number of persons who have been participating significantly in any and all of the church's Christian formation groups. Count participants only once, even if they participate in more than one group. Christian Formation Groups are primarily Sunday morning groups, but may also include other classes and small groups that enhance participants' knowledge and experience of the Bible, spiritual life, and Christian nurture ( 256.1a-d). Include groups sponsored by other agencies (Scouts, etc.) only if wholly integrated with the church's education ministry. 15. Number of CHILDREN in all Christian formation groups and other small group ministries... 15).+ Generally the term children refers to ages Include any children in this age range serving as leaders. 16. Number of YOUTH in all Christian formation groups and other small group ministries... 16).+ Generally the term youth refers to ages Include any youth in this age range serving as leaders. 17. Number of YOUNG ADULTS in all Christian formation groups and other small group ministries... 17).+ Generally the term young adult refers to ages Include any young adults in this age range serving as leaders. 18. Number of OTHER ADULTS in all Christian formation groups and other small group ministries... 18).+ Generally the term other adult refers to ages 31 and older. Include any adults in this age range serving as leaders. 19. TOTAL number of persons participating in Christian formation groups and other small group ministries... 19).= Report here the total participants in all Sunday church groups and other groups that form individuals as Christian disciples by totaling lines Average weekly attendance (all ages) in Sunday Church school... 20). Report here the TOTAL average weekly attendance figures for sessions of all education classes and groups that meet in Sunday Church School groups. 21. Number of participants in Vacation Bible School... 21). Report here the number of individual students attending the church s Vacation Bible School, or similar activity, including Vacation Bible Schools conducted in cooperation with other churches. 22. Number of ongoing classes and other small groups (all ages) in Sunday Church School ). Report here the total number of classes and other small groups held each week in Sunday Church School through all or most of the year. 23. Number of ongoing classes and other small groups (all ages) other than Sunday Church School ). Report here the total number of classes and small groups held each week at times other than Sunday Church School, including small groups that meet in places other than the church building. 24. Number of short-term classes and small groups (all ages)... 24). Report here the total number of classes or groups that meet less than all or most of the year. Include here Disciple Bible Study classes. 25.a. Membership in United Methodist Men a). Report here the total number of members in the local organization as reported by the president. 25.b. Amount paid for projects (UMM) b). Report amounts paid for local church and community projects or programs, or for other projects and programs selected by the group. 26.a. Membership in United Methodist Women a). Report here the total number of members in the local organization as reported by the president. 26.b. Amount paid for local church and community work (UMW) b). Report amounts paid for local church and community projects or programs, or for other projects and programs selected by the group. DO NOT INCLUDE money sent by UMW to the district or conference treasurer for United Methodist Women s work. 27.a Number of UMVIM teams sent from this local church a). Report ONLY those teams affiliated with United Methodist Volunteers in Mission 27.b Number of persons sent out on UMVIM teams from this local church... 27b). Report ONLY those persons sent out with teams affiliated with United Methodist Volunteers in Mission 28. Number of persons engaged in mission... 28). Report the number of individual persons who participated on behalf of your church in ministries that intend to transform people in your local community, the region, and the world. This number should include any ministry the congregation officially supports, including local food programs, mission teams, disaster response, and/or other mission efforts. Include persons reported in 27.b. 29. Number of persons served by community ministries for daycare and/or education... 29). Enter the total estimated number of persons served (including members and non-members) by different ministries sponsored by your church (i.e. child or adult day care, after school tutoring, summer day camp, preschool/nursery school, moms day out, youth lock-ins, language schools, etc.) that provide daycare and/ or educational services and are accessed by the community. 30. Number of persons served by community ministries for outreach, justice, and mercy... 30). Enter the total estimated number of persons served (including members and non-members) by different ministries sponsored by your church (i.e. revivals, community events, food banks, homeless shelters, legal services, community nurse, prison ministry) that are offered to the community as a means of outreach, social justice, and/or mercy.

21 State County Charge 4-Digit Conference Church No. (Can be found on Apport. Remit Form) 6-Digit GCFA Church No. (Can be found on Apport. Remit Form) # # # # # # Employer Identification No. (Federal Tax ID No.) # # - # # # # # # # Pastor Church District Reports for the year ending December 31, or for the period to Mission Church STATISTICAL TABLE II CHURCH ASSETS & EXPENSES Table 2 of the Local Church Report to the Annual Conference The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised New Church Start 31. Market value of church-owned land, buildings and equipment... 31) Enter the estimated market value of buildings, parsonages, and equipment plus the value of 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 parsonage-related assets only on the report of the church where 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. 32. Market value of all other church-owned assets... 32) Enter the estimated market value of all other real estate and personal property such as cash, stocks, bonds, trusts, securities, investments belonging to the church, including 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-64) should equal the total amount of money spent by the local church for the past year. 35.a Total amount APPORTIONED to the local church for all causes paid to the AC Treasurer a) Imported This amount should include the total for all district, annual conference, jurisdictional, and general church funds apportioned to the local church to be remitted to the annual conference treasurer. This number shall be provided by the annual conference treasurer. 35.b Total amount PAID by the local church for all apportioned causes to AC Treasurer b Imported+ This amount should include the total given by the local church to the annual conference treasurer for all district, annual conference, jurisdictional, and general church apportioned funds. This number shall be provided by the annual conference treasurer. 36.a Total amount APPORTIONED to the local church for all apportioned causes directly paid to the DISTRICT a) This amount should include the total of all funds apportioned directly by the district. DO NOT INCLUDE any amounts apportioned to the local church to be remitted to the annual conference treasurer. 36.b Total amount PAID by the local church for apportioned causes directly paid to the DISTRICT b) + This amount should include the total given to all causes apportioned by, and paid directly to, the district. DO NOT INCLUDE any amounts given to the annual conference treasurer for conference apportioned causes. 37. Total amount for General Advance Specials remitted to the Annual Conference Treasurer... 37) Imported+ Report the amount paid for all General Advance Special Gifts by the local church. This number shall be provided by the annual conference treasurer. 38. Total amount for World Service Specials remitted to the Annual Conference Treasurer... 38) Imported+ Report the amount paid for all World Service Special Gifts by the local church. This number shall be provided by the annual conference treasurer. 39. Total amount for Annual Conference Advance Specials remitted to the Annual Conference Treasurer... 39) Imported+ Report the amount of gifts to approved Annual Conference Advance specials. This number shall be provided by the annual conference treasurer. 40. Total amount for the Youth Service Fund remitted to the Annual Conference Treasurer... 40) Imported+ Report the amount paid for Youth Service Fund by the local church. This number shall be provided by the annual conference treasurer. 41. Total amount of all other funds sent to AC Treasurer for connectional mission and ministry... 41) Imported+ Report 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 shall be provided by the annual conference treasurer. 42. Total Annual Conference Special Sunday Offerings remitted to the Annual Conference Treasurer... 42) Imported+ Report the total paid for annual conference special day offerings. This number shall be provided by the annual conference treasurer. 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 Treasurer in your annual conference. Those monies should be reported on lines 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.

22 45. General Special Sunday Offerings remitted to the Annual Conference Treasurer On the following lines report the total paid for these six special day offerings. These amounts shall be provided by the annual conference treasurer. 45.a Human Relations Sunday a) Imported+ 45.b One Great Hour of Sharing b) Imported+ 45.c Peace with Justice Sunday c) Imported+ 45.d Native American Ministries Sunday d) Imported+ 45.e World Communion Sunday e) Imported+ 45.f U.M. Student Day f) Imported+ 46. Total amount paid by the local church for all direct-billed clergy non-health benefits... 46) + 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 and paid on their behalf. 47. Total amount paid by the local church for all direct-billed clergy health benefits... 47) + This amount should include the total amount paid by the local church for ministerial health benefits. 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. DO NOT INCLUDE any amounts deducted from clergy salaries and paid on their behalf. 48. Total amount paid in base compensation to the pastor... 48) + 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) + 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). 50. Total amount paid to/for pastor and associate(s) for housing and utilities and/or related allowances... 50) + Enter here the total amount paid to/for all pastors for housing allowances and other housing and utility-related allowances including those for light, heat, furniture, garage rental, service costs (yard work, cleaning, etc.), and any normal expenditures incurred to maintain the parsonage. DO NOT ENTER 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) + Enter here 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. DO NOT ENTER 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. 52. Total amount paid to pastor and associate(s) for any other cash allowances (non-accountable)... 52) + Enter here the total amount paid to all pastors for other cash allowances based upon an agreement of the church and pastor(s). These include allowances for health or other insurance premiums other than those billed or apportioned by the annual conference (reported on lines 35b, 46, and 47), travel, continuing education, books, publications, membership dues, and other allowances related to supporting the ministry and development of the pastor. DO NOT ENTER allowances for expenditures made by the pastor for local church programs and operations here. They should be reported on lines 56 and 57 below. 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. DO NOT INCLUDE non-cash benefits or amounts reported on lines 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. DO NOT INCLUDE non-cash benefits or any amounts reported on lines 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. DO NOT INCLUDE amounts reported on lines 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 a. Total amount spent for other local church operating expenses, such as office expenses, property maintenance, utilities for church 57.a) + 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 church property insurance or any expenditures already reported on lines 35b or 36b b. Total amount paid for church property insurance premium b) Total amount spent for other local church operating expenses ENTER TOTAL SUM OF 57.a & 57.b HERE ) Total amount paid for principal and interest on indebtedness, loans, mortgages, etc ) + Report here all payments on all loans, mortgages, etc. 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. 59. Total amount paid on capital expenditures for building, improvements, and major equipment purchases ) + Enter here only amounts paid from contributions, not from loans. 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 32. 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 short term rent TOTAL AMOUNT PAID BY THE LOCAL CHURCH ON ALL EXPENDITURES (SUM OF LINES 35b + 36b-59) (CALCULATED FIELD) 60) =

23 CHURCH NAME TABLE II ITEMIZED WORKSHEET PASTOR THIS ITEMIZED WORKSHEET FOR TABLE II MUST BE BROUGHT WITH YOU TO ANNUAL AUDIT Charitable TABLE II, LINE #44 TABLE II, LINE #55 (Lay Staff) TABLE II, LINE #56 (Program Expenses) TV/Radio/Billboards/Ads Dir. Christian Educ. Education: Web Site Secretary S. S. Literature Revivals Treasurer S. S. Supplies Tape Ministries Financial Secretary Teacher Training Day Care Centers Custodian Vac. Bible School Mothers Day Out Organist UMYF Day Schools Pianist Bible Studies Kindergartens Choir Director Flowers Child. Choir Dir. Evangelism: Food/Refreshments Other Musicians Committee Expense Food Banks Groundskeeper Confirmation Mat. Clothes Closets Hostess (Food Ser.Mgr) Work Camps Administrator Missions: Missions Tours Nursery Workers Education Camp Scholarships Youth Director Interpretation Other Scholarships Staff Gifts Graduation Gifts Pulpit Supply Religion & Race: LA Now Lay Hospitalization Social Concerns: Newsletters Lay Pension Pymnts. Age Level Expenses: Youth Retreats/Trips Lay Social Sec. Pymnts. Scouts Background Checks Worship: Moving Expense Other Upper Rooms Social Ministries TOTAL TABLE II-LINE #55 Music Supls. & Exps. Other Candles TOTAL TABLE II-LINE #44 Children's Church Communion & Altar TABLE II, LINE #57.a.(Operating) TABLE II, LINE #59 (Capital Expenses) Guild Supplies Routine Property Maintenance: Pew Bibles Stewardship Church Buildings Choir Robes Envelopes, Statements Parsonage Office Equipment Financial Camp. Bus/Van Hymnals Financial Audit Lawn Service Musical Instruments Church Utilities: (organs, pianos, etc). Miscellaneous: Water Kitchen Equipment Conf. Audio/Visual Res. Gas (Prop. & Natural) Audio-Visual Equip. Films Electricity Renovations Tapes Sewerage Fees Heating/AC Equipment Trng/Wrkshp/Seminars Telephone Capital Improvements Lay Members to Conf. Insurance Premiums for: (furnishings, carpeting, Other Workers Compensation (pews, etc.) TOTAL TABLE II-LINE #56 Bus/Van/Auto Lease/Purchase Agrmnts Liability/D&O Other Sexual Misconduct (See Line 59 on Instruc. for Table II) Office Expense: TOTAL TABLE II-LINE #59 Gen. Supplies (paper, pens, clips, etc.) Typewriter/Computer/ Printer Supplies Printing/Stationary Bulletins Postage Leased Equip (Short Term) Other Total 57.a. Suggested Guidelines Use the examples listed above as the general type of expenditures under that column. The many possibilities cannot all be listed. REMEMBER THAT LINES a. COMPRISE THE APPORTIONMENT FORMULA. Read the explanations on the Table and also the What to Do s before completing. Line 44 includes those gifts & expenditures made to groups/programs not under another designated column & serving others in addition to the local church. 57.b. Property/Liability Insurance Total of Property/Liability Insurance on Church Buildings should be placed as one of the items for Line 59. And Parsonage Total 57.b. Line 57 is for only those items specified on Table II explanation. Major expenditures TOTAL TABLE II-LINE #57 Rev. 11/30/2015 (Total Columns 57 a. & b.)

24 TABLE II WORKSHEET SENIOR PASTOR COMPENSATION & EXPENSES A supplemental worksheet for Statistical Table II The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised 12/15/2016 Pastor Church Reports for the year ending December 31, or for the period through NOTE: THIS WORKSHEET IS FOR REPORTING ACTUAL EXPENSES PAID BY THE LOCAL CHURCH AND NOT WHAT WAS BUDGETED AT THE CHARGE CONFERENCE SESSION. SEE INSTRUCTIONS, ESPEICALLY IF THERE HAS BEEN MORE THAN ONE SENIOR PASTOR SERVING THE CHURCH DURING THE CALENDAR YEAR OR A SENIOR PASTOR AND AN ASSOCIATE PASTOR!!!! A COPY OF THE PASTOR(S) COMPLETED IRS FORM W2 MUST BE BROUGHT TO THE SESSION FOR CHECKING INFORMATION Complete this worksheet for each associate pastor before entering figures on lines of the Local Church Report to the Annual Conference. All amounts should be reported ONLY ONCE on these lines. BASE COMPENSATION (for lines 48 of TABLE II) 1.a Cash salary (do not include any amounts reported on lines 2.a through 2.f below)... 1.a) + 1.b Cash paid to pastor to cover Social Security taxes... 1.b) + 1.c Other cash compensation... 1.c) + This includes bonuses, payments to private investment programs, housing equity allowances, church gifts, etc. 1.d Tax-paid (after tax) personal contributions to UMPIP sent in by the Local Church*... 1.d) + 1.e Tax-deferred contributions (agreement pursuant to IRS Section 403b, including UMPIP)*... 1.e) + 1.f Contributions made pursuant to a salary reduction agreement to a cafeteria plan (IRS Code Section 125 plan or personal contributions to Health Savings Account (H.S.A.))... 1.f) + 1. TOTAL BASE COMPENSATION... 1) = (enter the sum of 1.a through 1.f here and on line 48 of TABLE II) * The UMPIP referred to in Line 1d and Line 1e is not the UMPIP billed to the church by the Annual conference for some ¼ pastors, but is the UMPIP contributions made by the individual pastor. HOUSING-RELATED ALLOWANCES AND UTILITIES PAID TO OR FOR THE PASTOR OR EXCLUDED FROM INCOME BY THE PASTOR (for line 49 of TABLE II) 2.a Housing allowance paid to pastor in lieu of parsonage... 2.a) + If the church provides a parsonage, please skip this line. 2.b Utilities allowance paid to pastor and/or pastor s utilities paid for the pastor... 2.b) + 2.c Furnishings allowance... 2.c) + 2.d Garage rental... 2.d) + 2.e Service costs allowance (e.g., cleaning, yard work, etc.)... 2.e) + 2.f Current expenditures incurred for providing a parsonage residence owned by the church... 2.f) + Payments for principal and interest on mortgage, capital improvements, or for the purchase of the parsonage/residence should not be included here. 2. TOTAL HOUSING-RELATED ALLOWANCES (enter the sum of 2.a through 2.f here and on line 50 of TABLE II)**... 2) = Rev. 12/15/2016

25 TABLE II WORKSHEET SENIOR PASTOR COMPENSATION & EXPENSES A supplemental worksheet for Statistical Table II The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised 12/15/2016 Pastor Church Reports for the year ending December 31, or for the period through Page 2 of 2 ACCOUNTABLE REIMBURSEMENTS PAID TO THE PASTOR (for line 51 of TABLE II) It is recommended that pastors expenses be reimbursed under the provisions of an accountable reimbursement plan, rather than by means of allowances. 3.a Substantiated travel expenses paid by the local church including Annual Conference... 3.a) + 3.b Substantiated expense for automobile provided by the church, including insurance and maintenance... 3.b) + 3.c Substantiated continuing education, books, publications, and other proper reimbursable expenses... 3.c) + 3. TOTAL ACCOUNTABLE REIMBURSEMENTS... 3) = (enter the sum of 3.a through 3.c here and on line 51 of TABLE II) NON-ACCOUNTABLE CASH ALLOWANCES PAID TO THE PASTOR (for line 52 of TABLE II) 4.a. Travel allowance including Annual Conference... 4.b) + 4.b Continuing education, books, and publications allowance... 4.c) + 4.c Other allowances paid to pastor (e.g., entertainment allowance, memberships, dues)... 4.d) + 4. TOTAL NON-ACCOUNTABLE CASH ALLOWANCES... 4) = (enter the sum of 4.a through 4.c here and on line 52 of TABLE II) Per Annual Conference policy, these amounts should be zero, but if the church paid any of these expenses on a non-accountable reimbursable plan, list them here. BENEFITS PAID FOR THE CLERGY (for line 46 & 47 of TABLE II) 5.a. Pension Paid directly to the annual conference (CRSP, CPP) (Line 46 of Table II)... 5.a) + 5.b. Health or other insurance premiums paid directly to the annual conference or other institution (Line 47 of Table II) b) TOTAL BENEFITS PAID FOR THE CLERGY... 5) = Rev. 12/15/2016

26 TABLE II WORKSHEET ASSOCIATE PASTOR COMPENSATION & EXPENSES A supplemental worksheet for Statistical Table II The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised 12/15/2016 Pastor Church Reports for the year ending December 31, or for the period through NOTE: THIS WORKSHEET IS FOR REPORTING ACTUAL EXPENSES PAID BY THE LOCAL CHURCH AND NOT WHAT WAS BUDGETED AT THE CHARGE CONFERENCE SESSION. SEE INSTRUCTIONS, ESPEICALLY IF THERE HAS BEEN MORE THAN ONE ASSOCIATE SERVING THE CHURCH DURING THE CALENDAR YEAR!!!! ALSO, A COPY OF THE PASTOR(S) COMPLETED IRS FORM W2 MUST BE BROUGHT TO THE SESSION FOR CHECKING INFORMATION. Complete this worksheet for each associate pastor before entering figures on lines of the Local Church Report to the Annual Conference. All amounts should be reported ONLY ONCE on these lines. BASE COMPENSATION (for lines 49 of TABLE II) 1.a Cash salary (do not include any amounts reported on lines 2.a through 2.f)... 1.a) + 1.b Cash paid to pastor to cover Social Security taxes... 1.b) + 1.c Other cash compensation... 1.c) + This includes bonuses, payments to private investment programs, housing equity allowances, church gifts, etc. 1.d Tax-paid (after tax) personal contributions to UMPIP... 1.d) + 1.e Tax-deferred contributions (agreement pursuant to IRS Section 403b, including UMPIP)... 1.e) + 1.f Contributions made pursuant to a salary reduction agreement to a cafeteria plan (IRS Code Section 125 plan) or personal contributions to Health Savings Account (H.S.A.)... 1.f) + 1. TOTAL BASE COMPENSATION... 1) = (enter the sum of 1.a through 1.f here and on line 49 of TABLE II) * The UMPIP referred to in Line 1d and Line 1e is not the UMPIP billed to the church by the Annual conference for some ¼ pastors, but is the UMPIP contributions made by the individual pastor. HOUSING-RELATED ALLOWANCES AND UTILITIES PAID TO OR FOR THE PASTOR OR EXCLUDED FROM INCOME BY THE PASTOR (for line 50 of TABLE II) 2.a Housing allowance paid to pastor in lieu of parsonage... 2.a) + If the church provides a parsonage, please skip this line. 2.b Utilities allowance paid to pastor and/or pastor s utilities paid for the pastor... 2.b) + 2.c Furnishings allowance... 2.c) + 2.d Garage rental... 2.d) + 2.e Service costs allowance (e.g., cleaning, yard work, etc.)... 2.e) + 2.f Current expenditures incurred for providing a parsonage residence owned by the church... 2.f) + Payments for principal and interest on mortgage, capital improvements, or for the purchase of the parsonage/residence should not be included here. 2. TOTAL HOUSING-RELATED ALLOWANCES (enter the sum of 2.a through 2.f here and on line 50 of TABLE II)... 2) = Rev. 12/15/2016

27 TABLE II WORKSHEET ASSOCIATE PASTOR COMPENSATION & EXPENSES A supplemental worksheet for Statistical Table II The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised 12/15/2016 Pastor Church Reports for the year ending December 31, or for the period through Page 2 of 2 ACCOUNTABLE REIMBURSEMENTS PAID TO THE PASTOR (for line 51 of TABLE II) It is recommended that pastors expenses be reimbursed under the provisions of an accountable reimbursement plan, rather than by means of allowances. 3.a Substantiated travel expenses paid by the local church including Annual Conference... 3.a) + 3.b Substantiated expense for automobile provided by the church, including insurance and maintenance... 3.b) + 3.c Substantiated continuing education, books, publications, and other proper reimbursable expenses... 3.c) + 3. TOTAL ACCOUNTABLE REIMBURSEMENTS... 3) = (enter the sum of 3.a through 3.c here and on line 51 of TABLE II) NON-ACCOUNTABLE CASH ALLOWANCES PAID TO THE PASTOR (for line 52 of TABLE II) 4.a. Health or other insurance premiums beyond that or NOT billed or apportioned by the annual conference a) + 4.b. Travel allowance including Annual Conference... 4.b) + 4.c Continuing education, books, and publications allowance... 4.c) + 4.d Other allowances paid to pastor (e.g., entertainment allowance, memberships, dues)... 4.d) + 4. TOTAL NON-ACCOUNTABLE CASH ALLOWANCES... 4) = (enter the sum of 4.a through 4.d here and on line 52 of TABLE II) BENEFITS PAID FOR THE CLERGY (for line 46 & 47 of TABLE II) 5.a. Pension Paid directly to the annual conference (CRSP, CPP) (Line 46 of Table II)... 5.a) + 5.b. Health or other insurance premiums paid directly to the annual conference or other institution (Line 47 of Table II) b) TOTAL BENEFITS PAID FOR THE CLERGY... 5) = Rev. 12/15/2016

28 State County Charge CHURCH INCOME Table 3 of the Local Church Report to the Annual Conference The General Council on Finance and Administration of The United Methodist Church Quadrennium Revised Conference Church No. GCFA Church No. Employer Identification No. (Federal Tax ID No.) Pastor Church District Reports for the year ending December 31, or for the period to 61. Number of households giving to the local church... 61). Report here the number of households recorded by name as contributors for the year in support of the annual budget/spending plan and benevolence giving. In cases where individual persons in a household are recorded as giving separately, count each person separately. Received for annual budget/spending plan In this section, report income for funds used exclusively in support of the annual budget/spending plan. DO NOT INCLUDE funds used for capital improvements or acquisitions (report these on lines 63.a-d) unless they are provided for within the annual budget/spending plan of the local church. DO NOT INCLUDE funds received from connectional or institutional sources and grants outside of the local church (report these on lines 64.a-c). DO NOT INCLUDE income designated for specific benevolent/charitable causes (report these on line 63.d) 62.a. Amount received through pledges a) + Enter here receipts of funds received toward the payment of pledges, estimates of giving, or other commitments establishing a level of giving toward annual budget/spending plan of the church (for example, a member s payments toward an annual pledge). If your church does not conduct financial stewardship campaigns using pledges, please skip this line. 62.b. Amount received from non-pledging, but identified givers b) + Enter here this year s receipts from identifiable individuals who have not pledged or provided an estimate of giving in support of the annual budget/spending plan (for example, personal check from a member who did not submit a pledge card in response to the church s stewardship campaign). 62.c. Amount received from unidentified givers c) + Enter here receipts from unidentifiable individuals used in support of the annual budget/spending plan (for example, loose currency or coins placed in the offering plate). 62.d. Amount received from Interest and Dividends d) + Enter here funds allocated toward the annual budget/spending plan earned through interest on deposits or dividends from stocks (for example, interest on reserve funds invested in money market accounts used to support the annual church budget). 62.e. Amount received from Sale of Church Assets e) + Enter here funds allocated toward the annual budget/spending plan from the sale of church-owned assets (for example, the sale of discarded church furniture). 62.f. Amount received through building use fees, contributions, and rentals f) + Enter here funds allocated toward the annual budget/spending plan from building use fees and related contributions and rentals (for example, fees collected from weddings for building use). 62.g. Amount received through fundraisers and other sources g) + Enter here funds received in support of the annual budget/spending plan from special fundraisers and any other sources (for example, net receipts from a pancake breakfast used to support the annual budget). 62. Total income for annual budget/spending plan ) = Enter here the total sum of 62.a through 62.g Received for capital campaigns and other designated special projects In the lines below report income for those funds that are designated exclusively for capital campaigns and other special projects. DO NOT INCLUDE funds reported on lines 62.a to 62.g above. 63.a. Capital campaigns a) + Enter here receipts from capital campaigns and this year s interest from previous campaign balances (for example, receipts from a building renovation capital campaign). 63.b. Memorials, endowments, and bequests b) + Enter here receipts from memorials, endowments, and bequests. Include this year s interest or dividends from investments or deposits. Include rents received from physical properties. Include funds from liquidation of assets, but do not include income from interest of dividends re-invested in existing memorials, endowments, and bequests (for example, interest from endowment funds retained in endowment accounts). 63.c. Other sources and projects c) + Enter here receipts from other sources in support of capital campaigns and special projects (for example, sale of church-owned land held as deposits for future use). 63.d. Amount received for Special Sundays, General Advance Specials, World Service Specials, Conference Advance Specials and other forms of directed benevolent (charitable) giving d) + Enter here receipts for benevolent causes including Special Sunday offerings, General Advance and World Service special gifts, Conference Advance Specials and other forms of designated donations given by individuals and forwarded by the local church. 63. Total income for designated causes including capital campaign and other special projects ) = Enter here the total sum of 63.a through 63.d. Received from District(s), Annual Conference(s), Jurisdictional Conference(s), General Church and/or other institutional sources outside the local church. These funds can be used towards operating and benevolence budgets not reported on lines 62.a to 62.g above. 64.a. Equitable Compensation Funds received by Church or Pastor a) + Enter here equitable compensation funds received by church or pastor. 64.b. Advance Special, apportioned, and connectional funds received by church b) + Enter here advance special funds or apportioned funds received by church (for example, pastor salary support from annual conference funds beyond equitable compensation funds). 64.c. Other grants and financial support from institutional sources c) + Enter here funds received from other sources (for example, grants received from a foundation in support of the church food bank). 64. Total income from connectional and other institutional sources outside the local church ) = Enter here the total sum of 64.a through 64.c.

29 THE UNITED METHODIST CHURCH CHARGE CONFERENCE Report of the Pastor The report of the pastor shall include the names of all persons involved in the changes in membership and other items as outlined in the 2012 Book of Discipline ( 234, 340). This report should cover as fully as possible the work of the pastor. Care should be taken not to duplicate the reports of the Church Council, committees, organizations, and officers of the charge. Copies of this report should be filed with the recording secretary, pastor, district superintendent and chairperson of witness or evangelism ministries. Church District Charge Annual Conference For the period beginning DATE OF PRIOR CHARGE CONFERENCE and ending DATE OF CURRENT CHARGE CONFERENCE 1. List those who have been received into baptized membership since the last report. (Attach as a supplement.) 2. List those who have been received into professing membership since the last report. (Attach as a supplement.) a. On profession of faith or restored. b. From other United Methodist churches. c. From other non-united Methodist churches. 3. List those who have been removed from the professing membership since the last report. (Attach as a supplement.) a. By action of the Charge Conference, or trial court, or by withdrawal. b. By transfer to other United Methodist churches. c. By transfer to other non-united Methodist churches. d. By death. 4. Have the membership records and rolls been audited ( 231, 340)? Yes No If not, why not? 5. The Pastor shall give a report on the state of the church and an account of pastoral ministry as it relates to ( 340): providing support, guidance, and training to the lay membership in the church; ministering within the congregation and to the world; and administering the temporal affairs of the congregation. Include as a part of the report a statement outlining the pastor's program of continuing education and spiritual growth for the past year and plans for the year to come ( 350.1). (Attach as a supplement.) Signed Printed Name Date Report of Pastor / Church Conference Prepared and edited by the General Council on Finance and Administration and authorized as the official form for this purpose.

30 THE UNITED METHODIST CHURCH CHARGE CONFERENCE Report of the Finance Committee The report of the Finance Committee shall be made on this form, or one revised and adapted by the Annual Conference. Numbers in parentheses refer to paragraphs of the 2012 Book of Discipline. Copies of this report should be filed with the recording secretary, pastor, district superintendent and chairperson of the committee on finance Church Charge District Annual Conference For the period beginning DATE OF PRIOR CHARGE CONFERENCE and ending DATE OF CURRENT CHARGE CONFERENCE I. ORGANIZATION 1.a. Has the committee been organized according to the 2012 Book of Discipline ( 258.4)? Yes No b. Names of officers? Chairperson Vice Chairperson Treasurer(s) Financial Secretary II. BUDGET AND COMMITMENT PLAN 2.a. Has the committee submitted to the Church Council, or its equivalent, a complete budget for the ensuing year? Yes No If not, why not? b. Did the committee give the Church Council an opportunity to request financial support for recommended ministries ( 258.4)? Yes No If not, why not? 3. How frequently does the Financial Secretary/Treasurer send members and contributors regular reports of their giving? Monthly Quarterly Semi-annually Annually No, we do not send reports 4. Is giving by individual participants in the local church regularly reviewed? Yes No; If not, why not? 5. What are the plans for raising sufficient income to meet the budget adopted by the Church Council ( 258.4)?

31 6. Does the Financial Secretary/Treasurer report regularly to the Church Council on the giving trends in the church/charge? Yes No If not, why not? III. THE HANDLING OF CHURCH FUNDS 7. Does the Treasurer regularly make reports to the Committee on Finance and the Church Council on the financial position of the church ( 258.4b)? Yes No If not, why not? 8. Are all benevolences and other connectional funds remitted monthly to the conference treasurer ( 258.4b)? Yes No If not, why not? 9.a. What bank(s) have been designated by the Church Council as a depository ( 258.4d)? b. Are all accounts FDIC insured and in amounts at or below the current FDIC insurable limit? Yes No If not, why not? c. Are all accounts in the name of the church? Yes No If not, why not? 10.a. Has the committee established written financial policies to document the internal controls of the local church ( 258.4d)? (Attach as a supplement.) Yes No b. Have these policies been reviewed by the committee and found to be adequate and effective ( 258.4d)? Yes No 11. Are the church offerings counted by a counting committee in accordance with the mandates of the Discipline ( 258.4a)? Yes No If not, why not?

32 12. Are all funds deposited promptly in accordance with procedures developed by the Committee on Finance ( 258.4a, d)? Yes No If not, why not? 13. Are financial officers of the church bonded ( 258.4b)? Yes No If not, why not? 14.a. Have the financial records of the church and all its organizations been audited for the prior fiscal year ( 258.4c)? Yes No b. If not, why not? c. Were there any recommendations or exceptions? Yes No d. If there were recommendations or exceptions, how has the church addressed them? Signed Printed Name: Date: Report of the Finance Committee Prepared and edited by the General Council on Finance and Administration and authorized as the official form for this purpose.

33 THE UNITED METHODIST CHURCH CHARGE CONFERENCE Fund Balance Report The Committee on Finance is required to make provision for an annual audit of the records of all the financial officers (including the financial secretary or church business manager and treasurers) of the church and all its organizations and shall report to the Charge Conference. Guidelines for handling of an accountability of funds can be found in the United Methodist Church Financial Records Handbook and in Guidelines for Leading Your Congregation: FINANCE available at and The Local Church Audit Guide*, available at THIS REPORT IS TO BE COMPLETED AFTER THE END OF THE YEAR THIS REPORT DOES NOT NEED TO BE INCLUDED WITH YOUR OTHER CHARGE CONFERENCE FORMS Copies of this report should be filed with the recording secretary, pastor, district superintendent and chairperson of the committee on finance Church Charge District Annual Conference For the period beginning, and ending December 31, 1. Receipts, Disbursements, and Balances (Round to the nearest dollar) LOCAL CHURCH FUNDS (Use those applicable to your church.) (a) Balance at Beginning of Period (b) Cash Received and Recorded *(c) Total Disbursements for Period (-) *(d) Transfers + (-) (e) Balance End Of Period General Fund Benevolence Fund Building or Improvement Fund Board of Trustees' Fund United Methodist Women United Methodist Youth Fellowship United Methodist Men Church School Other Organizations or Funds (enter name): Name: Total amount of cash in all treasuries of the church

34 2. The Auditors Auditing Committee (check one) has examined the accounts listed on the front side; reviewed procedures of counting and accounting under the current Book of Discipline; has reconciled receipts and disbursements with bank deposits and bank balances; and has found the balances displayed to be correct, procedures proper, and records properly kept, except as noted below (attach additional pages as needed): 3. Recommendations for changes in financial policies and practices (attach additional pages as needed): Signatures of the Church Audit Committee, (if applicable) Printed Name: Date:, Chairperson, Member Printed Name: Date: *The Local Church Audit guide is currently being revised and will be available at when prepared Fund Balance Report, Prepared and edited by the General Council on Finance and Administration and authorized as the official form for this purpose.

35 THE UNITED METHODIST CHURCH CHARGE CONFERENCE Report of the Trustees The trustees are amenable to the Charge Conference and as such are required to make an annual report ( 2549). Additional reports should be made as requested by the Charge Conference or Church Council or equivalent. Numbers in parentheses refer to paragraphs in the 2012 Book of Discipline. Copies of this report should be filed with the recording secretary, pastor, district superintendent and the board of trustees. For the period beginning Church District DATE OF PRIOR CHARGE CONFERENCE, and ending Charge Annual Conference DATE OF CURRENT CHARGE CONFERENCE 1. Organization for the present conference year was effective (date),by electing the following officers (no less than three, and up to nine persons): Name Term Expires President Vice President Secretary Treasurer Member Member Member Member Member 2. Is the local church incorporated ( )? Yes No 3. a. Name or names in which title to each piece of property is recorded, as shown by civil land records ( 2536, 2538): Church Buildings Church Buildings Parsonages Parsonages Other Other Name(s) Office Book Page b. Who is the custodian of deeds and other legal papers? c. Where are they kept? 4. Does each deed contain trust clause ( 2503)? Yes No 5. Do you have a long-term plan for the replacement of facilities and equipment as they deteriorate? Yes No 6. a. Insurance ( , )