2017 ANSWERS TO FREQUENTLY ASKED QUESTIONS ABOUT TABLES I, II, III

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1 2017 ANSWERS TO FREQUENTLY ASKED QUESTIONS ABOUT TABLES I, II, III Sme peple find preparing Tables I, II, and III difficult. Here we have tried t answer frequently asked questins, include sme additinal explanatin f the Table questins, and add a bit f humr. NOTE: The 2017 year is the start f a new quadrennium! The Pwers That Be (wh d nt reside in Minnesta) adjust the Tables each quadrennium. Guess what that means? Yup, the Tables have changed sme. Mst ntably the Line numbers have been adjusted and a few f the Lines n Table II have been rerdered t make mre sense. There are a few new questins and a few Lines that have been eliminated. Adjusted Lines have been highlighted fr yur cnvenience. General Infrmatin Tables are due in the cnference ffice by February 1 each year. Tables may be entered directly n the Ezra web site (many thanks t the churches wh d this!), ed t BJ Olsen at bj.lsen@minnestaumc.rg, r snail mailed t the cnference ffice (Minnesta Annual Cnference f the United Methdist Church, 122 West Franklin Avenue, Suite 400, Minneaplis, MN and mark them Attn: Tables). If yu Tables, BJ will send a reply that she has received them. If yu d nt get a reply, then the Tables did nt get t her! Smetimes thse little electrns are n a cffee break when s cme thrugh. Please cntact BJ at t make sure yur Tables gt thrugh. If yu d nt enter the Tables int the Ezra web site( then cnference staff needs t d s. If yu have frgtten yur lgin infrmatin, BJ can help yu. Ezra can als the passwrd t the address listed with the cntact infrmatin. If the church has changed addresses r this is an individual s persnal address, then yur passwrd will gaily be delivered t whever s is listed, whether the address exists r nt. Cntact BJ t get yur passwrd changed. Yu can change yur wn cntact infrmatin. The Table data is used fr the estimated apprtinment calculatins handed ut at annual cnference. GCFA needs preliminary Table data by mid March. We need yur Tables t d this! As Fate wuld have it, the Table infrmatin is als used fr the final apprtinment calculatins. If yur data is wrng, guess what happens t yur apprtinments! It is the pastr s respnsibility t make sure these Tables are cmpleted. This des nt necessarily mean that the pastr cmpletes the Tables, nly that the pastr makes sure smene cmpletes the Tables, makes cpies fr the church t keep, and gets a cpy sent in. Frequently it is the Membership Secretary wh fills in Table I and the Treasurer wh fills in Tables II & III. Hwever, the pastr and either the Treasurer r Finance Chair shuld lk at the Tables, verifying that the figures are reasnable. The GCFA (General Cuncil n Finance and Administratin) number is the 6-digit church number fund n the church statements and apprtinment calculatins. It is als listed in the jurnal with the statistical, financial, and incme infrmatin. It generally starts with either 64 r 65. The Emplyer Identificatin Number (r Federal Tax ID Number) is used n the W-2 statements that the church sends t all emplyees. This infrmatin is necessary fr GCFA t administer The United Methdist Church Grup Tax Exemptin Ruling and prvide verificatin t ptential dnrs f the church s tax-exempt status. It shuld be shwn n the W-2 statements sent t paid staff. It shuld als be fund in the church s safe depsit bx. It was prbably needed t pen the church bank accunt, s the bank may als have the EIN. It is nt fund at the cnference ffice (unless it came frm the church first). This is the ne piece f infrmatin that nly needs t be n ne Table. Please put the church infrmatin (including city, district, and GCFA number) n all three Tables! The first thing that is dne is t separate the Tables by district and Table. If the church name, district, and GCFA number are nly n ne sheet, we must cpy them t all the thers. If the district and GCFA number are missing, we have /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

2 t lk it up and cpy it t all the sheets. If this is a tw r three pint charge and all the Tables are cpied single sided, the cnference ffice gets t figure ut which back ges t which frnt. Ack! Thank yu fr yur assistance! PLEASE list the church name and city! Especially if this is a tw r three pint charge. United Methdist Church narrws it dwn t ne f abut 360 churches, but des eliminate all the UCC and Presbyterian churches. CUMC nly gives me abut 36 chices and First Church narrws it dwn t abut 20 churches. We need t knw which church the infrmatin refers t. There are als multiple Grace, Faith, First, Zin, Trinity, Cmmunity, and Salem UMCs alng with a cuple Bethlehems, Gd Samaritans (we need mre f thse), and Christs. (And yu thught there was nly ne Christ!) Filling in Lines. Please put a number n every Line, even if it is 0. That way yu d nt accidentally mit a Line. Dllar amunts. Please rund t whle dllar amunts! D nt include cents. (D include sense!) Please list amunts n ne and nly ne Line. We try nt t duble cunt r miss anything. Fr example, the pastr s husing allwance shuld be listed under Pastr s husing allwance and nt included with Pastr s base cmpensatin. Unless, f curse, yu want higher apprtinments! Please check ver the amunts n the Tables! BJ lks ver the amunts included in the apprtinment frmula and ntes ddities n the estimated calculatins that are sent t the churches. She gets very suspicius when the pastr s salary drps frm $10,000 t $1,000 in ne year r when staff salaries jump frm $9,000 t $90,000. Of curse, if staff salaries really increase that much, she is perfectly willing t switch jbs. Her cntact infrmatin is listed abve. Table II shuld list all yur church net expenses except mnies sent t the cnference ffice and listed n yur mnthly church statement (like apprtinments, general church benevlences, and cnference benevlences). Table III shuld list all yur church net incme. Please nte the wrd net in bth f these! Example 1: Ttal expenses fr Vacatin Bible Schl are $200. The church gets $150 ttal in registratin fees and dnatin frm the UMW. The net expense fr the church, listed n Table II, is $50. N incme is listed n Table III. Example 2: The church has a pancake breakfast as a fundraiser. The event raises $500 with $100 in expenses. The net incme fr the church, listed n Table III, is $400. N expenses are listed n Table II. Example 3: A check fr the UMW is put in the ffering plate and depsited in the church accunt. The church writes a check t the UMW. This is nt church incme r expense. Example 4: The church buys bks fr an adult Bible study and sells the bks at cst t the participants. If the church buys 10 bks at $15 each and sells them all fr $15 each, then this is nt church incme r expense. If the church buys 10 bks at $15 each and sells 8 f them at $15 each, then the church expense is $30 (the cst f the tw unsld bks). If the church buys 10 bks at $15 each, sells all 10 fr $15 each, and pays the shipping csts f $5, then the church expense is the $5 shipping. If the church buys 10 bks at $15 each and sells all 10 fr $16 each, then the church incme is $10 (the extra mney cllected abve the cst). If the church is in the business f buying and selling bks, perhaps they shuld change their name. Example 5: Yur church hlds a jint Vacatin Bible Schl with a Presbyterian church and runs all the funds thrugh the UM church accunt. Then nt all f these expenses are expenses f yur church. Sme are attributable t the Presbyterian Church. Figure ut a reasnable split. Als, sme f the VBS attendance is attributable t the Presbyterian Church (Line 14). Ditt with missin trip funds, day care funds, etc. If the church has cntrl f the funds, then the incme and expenses shuld be included n Tables II and III. If the church des nt have cntrl f the funds, then the incme and expenses shuld nt be included n Tables /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

3 II and III. Yuth grup funds are usually under the cntrl f the church (yuth leader). Memrial funds, capital campaign funds, endwments, and ther funds in separate accunts are still under the cntrl f the church. A separately incrprated fundatin, day care, r ther separately incrprated entity may have church members n the bard, but the church des nt have cntrl f thse funds. Example 1: The UMW accunts fr its funds separately frm church funds. Althugh the UMW is made up f church members, I am willing t bet that the church des nt have cntrl f hw the UMW funds are spent. Ditt fr the UMM and a separately incrprated Fundatin. Example 2: The UMW has $1,000 and gives $100 t the church. The church has cntrl f the $100, s this shuld be included as part f the church s net incme. The church has n cntrl ver the remaining $900, s this is nt listed anywhere n the church s Tables. Example 3: That same UMW decides nt t give the $100 t the church, but t pay the electric bills fr the church (which, by chance, happen t be $100). The $100 is still incme t the church and an expense f the church. The UMW merely bypassed the middle man (r middle church). The church still had $100 in electric bills. BE CONSISTENT! Hwever yu cunt things, be cnsistent frm year t year. Make ntes n which grups were included as supprt grups and cunt them there every year. List what is included as prgram expenses and what is included in perating expenses and list them there every year. Fr multiple pint charges, each individual church turns in their wn set f Tables. If the pastr serves tw churches, he/she is respnsible fr tw sets f Tables. Als, list ONLY the infrmatin fr a single church. If tw churches share a pastr, then the pastr s base cmpensatin listed is the amunt paid by this church, NOT the ttal base cmpensatin. Fr example, tw churches share a pastr whse ttal base cmpensatin is $35,000. Church A pays $20,000 and Church B pays $15,000. These are the amunts that wuld be listed n Table II, Line 41a, NOT the $35,000 ttal base cmpensatin. It des nt matter whether 1) Church A and Church B each write a check t the pastr; 2) Church B writes a check t Church A fr $15,000 and Church A writes a check t the pastr fr $35,000; r 3) Church A and Church B write checks t the parish, which writes a check t the pastr fr $35,000. Ditt fr all ther expenses shared by the tw churches. Remember that salaries, reimbursements, prgram expenses, and perating expenses are used in the apprtinment calculatin. Errrs here prduce incrrect apprtinments fr yur church and fr all ther churches as a result. Parish churches. There are parishes that share sme expenses. Each church cntributes t the parish csts (like pastr s cmpensatin and a parish administrative assistant) and the parish pays the bills. Again, each church shuld list its wn cntributin t the expenses, NOT the ttal expense. See multiple pint charges abve fr an example. Jint UM / ther denminatin churches. Please reprt nly the United Methdist prtin f membership, expenses, and incme. Dn t sweat this. If half the membership is United Methdist, list half the ttal church incme and expenses n the Tables. Or pick sme ther reasnable percentage. If yu list the entire expenses, yur apprtinments will be higher than what they shuld be and all the ther churches will thank yu. Jint prgrams. If tw r mre churches have a jint yuth grup prgram r jint Vacatin Bible Schl prgram, r sme ther jint prgram, each church shuld cunt its wn peple and expenses. Fr example, tw United Methdist churches jintly run a single yuth prgram. Of the twelve members, eight attend ne church and fur attend the ther. Each church lists its wn membership, nt the twelve ttal members. The expenses can als be split 8/12 t ne church and 4/12 t the ther church. Anther example, a United Methdist church and a Presbyterian church run a jint vacatin Bible schl prgram. The ttal cst f the prgram is $100, f which $60 is paid by the United Methdist church and $40 is paid by the Presbyterian church. The expense fr the United Methdist church is $60, nt $100. Even if all the expenses are run thrugh the United Methdist checking accunt, the /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

4 church expense is nly $60. The Presbyterians get t cunt the ther $40 n their Tables (if they had them). If yu tell me that yur perating expenses are $0, I will nt believe yu unless yu are hlding services rent free in smene s field and peple bring their wn chair, hymnal, and candle. If yu have a building, I am willing t bet that yu have insurance csts, heat, light, water, sewer, phne, and basic maintenance csts. There are a few churches every year that frget t fill in this Line. If yu frget t fill it in, I wn t. Apprtinment calculatin. Yur church s apprtinment is based 15% n average membership and 85% n average expenses. Bth figures are averaged ver three years. End f year membership frm Line 4 and expenses frm Lines 41a thrugh 47 are used in the apprtinment calculatin. Average wrship attendance, cnstituent membership, baptized membership, value f church buildings, benevlences (gifts t missin), principal and interest paid n indebtedness, amunts paid n buildings and imprvements, amunts received frm pledges, memrials, capital campaigns, etc. are NOT included in the calculatin. The mral f the stry is, d nt include capital imprvements r mrtgage payments in yur perating expenses! Unless yu like paying higher apprtinments. The membership and expenses used in the apprtinments are averaged ver three years. If yu find yu have made a mistake in what yu used fr these (r have nt turned in Tables), yu can crrect the figures fr future apprtinment calculatins. Church cnference held after February 1? Send Table I sn after yur church cnference is held. Or send Table I in by February 1 and send in crrected membership figures sn after yur church cnference is held. The cnference can deal with a few data crrectins r late Tables, BUT NOT 360! The cnference ffice must cmpile all Table infrmatin and submit it t GCFA and the Cuncil f Bishps in mid March, s yur best effrt t prduce reprts n time is very much appreciated. Examples are t help clarify what the cnference is lking fr. They are nt all-encmpassing. If yu have questins, please call r BJ Olsen ( r bj.lsen@minnestaumc.rg). She lves t answer questins and will cheerfully d s. If yu ask her t fill ut yur Tables fr yu, she will cheerfully answer N! Other questins get a better respnse. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

5 Ntes n Prfessing Members, Baptized Members, Affiliates, Assciates, Cnstituents What was a full member is nw a prfessing member. Prfessing indicates the nging, dynamic nature f membership in the church. Only prfessing members are cunted n Lines 1 thrugh 4 (and thus in the apprtinment calculatin). What was a preparatry member and sme cnstituent members are nw baptized members. These persns are nw cnsidered members f the church. They are nt prfessing members and are nt included in the apprtinment frmula. Des this church have pastral respnsibilities fr this persn? If the persn is hspitalized, dies, needs pastral supprt, etc., wh will d it? If it is smene at this church, then this church has pastral respnsibilities fr this persn. The persn may r may nt attend church n Sunday mrning, may attend a weekday class r utreach prgram, may be related t a church Member r Cnstituent, may spend summers r winters in twn, may be in twn fr schl, r whatever. If the church has pastral respnsibility fr a persn, then that persn is a Prfessing Member, Baptized Member, Affiliate, Assciate, r Cnstituent. Here are sme questins t help yu determine a persn s status: I. Is the persn a member f anther United Methdist Church? If the answer is YES: A. If they have asked t becme an Affiliate, then they are an Affiliate f this church and can be cunted as a Cnstituent f this church. They will be cunted as a member n the ther church s Tables. We dn t want t cunt their membership twice. B. If they have nt asked t becme an Affiliate, then they are a Cnstituent and are cunted n Line 10. II. Is the persn a member f anther denminatin? If the answer is YES: A. If they have asked t becme an Assciate, then they are an Assciate f this church and can be cunted as a Cnstituent f this church. They will be cunted as a member by that ther denminatin. B. If they have nt asked t becme an Assciate, then they are a Cnstituent and are cunted n Line 10. III. IV. Has the persn jined this church? YES they are a Prfessing Member f this church and cunted n Line 4. Since they had t be baptized t jin this church, they are als a Baptized Member f the church, but d nt cunt them n Line 9! Has the persn been baptized? A. YES if they attend regularly, are related t smene wh attends regularly, r have sme clse relatinship with the church, they are a Baptized Member. If they d nt have a clse relatinship, they are a Cnstituent. What cnstitutes a clse relatinship? Yu decide. The 2008 Bk f Discipline, 230.3, is nt clear. Baptized members wh have nt becme Prfessing Members are cunted n Line 9 and are nt included in the apprtinment frmula. B. NO they are a Cnstituent f this church and cunted n Line 10. C. DON T KNOW take a reasnable guess r have the pastr ask plitely when the persn was baptized; recrds can always be crrected if yu guess wrng. V. Is the persn nt a member f any church r dn t knw their status? Then they are a Cnstituent f this church and cunted n Line 10. A persn can be a member f exactly 0 r 1 church. A new-brn infant is a Cnstituent and a member f n church. Dennis was baptized, attended Cnfirmatin, but was never cnfirmed and never jined the church. He is a Baptized Member f this church, but nt a Prfessing Member (and therefre des nt have the right t vte at a church cnference, but des nt add t the membership!). BJ tk the vws f membership at Wesley UMC and therefre is a Prfessing Member f Wesley UMC. Until next week, when she takes the vws f membership at Faith UMC and becmes a Prfessing Member f Faith UMC. Of curse, next mnth BJ plans t jin Grace Lutheran, at which /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

6 time she will becme a Member f Grace Lutheran and nt a United Methdist any mre. After that, BJ will jin the Eastern Orthdx Church fr the beautiful nin dmes and will be a Member f the Eastern Orthdx Church. By mid February, BJ will be tired f dealing with Tables, will chuck the whle thing, and becme a Buddhist (wh d nt have any Tables). Never fear, by annual cnference BJ will be back at First UMC and a United Methdist nce again. Thrugh it all, BJ was a member f ne and nly ne church at any given time. BJ is nw a Prfessing Member f First UMC and attends early n Sunday mrnings. She als attends the jazz service every Sunday at Hpe UMC and has asked t be an Affiliate there. She als attends the Wednesday evening services at Trinity, where she is als listed as an Affiliate. She spends the summers at her cabin up nrth, attends Zin UMC regularly, and is listed as a Cnstituent at that church. She spends January and February in Flrida, where she attends Cmmunity UMC and is listed as a Cnstituent there as well. And just because she has nthing better t d, she attends Bible study classes weekly at Evangelical UMC and is listed as a Cnstituent there as well. (I think she needs anther hbby.) The mral is that a persn can nly be a member f ne church, but can be an Affiliate, Assciate, r Cnstituent at several churches. Once baptized, frever baptized. Baptism is f Gd and as far as United Methdists are cncerned it cannt be undne. Once baptized, yu are baptized whether dne by the United Methdists, Presbyterians, Lutherans, UCCs, Cathlics, r whever. Perid. If a member f the church asks t be remved frm membership withut transferring t anther church, they can still be listed as a Cnstituent if they s desire. D nt list them as a Baptized Member. At this pint, they are a member f n church. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

7 TABLE I STATISTICAL INFORMATION Church type: Chartered Church: Mst f ur churches are chartered. They are the nes that are nt a missin church, a new church start, r a satellite church. Missin Church: Missin churches are listed in the full jurnal n page 36, questin 14b. See a) in the Bk f Discipline fr details. New Church Start: New church starts are listed in the full jurnal n page 36, questin 14a. These are churches that have been rganized but nt yet chartered. Satellite Church: Satellite churches are listed in the full jurnal n page 36, questin 14c. Please als list the parent church name. These are a secnd (r third r furth) campus f the parent church. Example 1: Rev. Wesley has gathered sme peple tgether in Pdunk in hpes f starting a new church there. Rev. Wesley has been appinted by the Bishp t serve these peple. This is a New Church Start. Example 2: First UMC sees the need fr a church in the neighbring suburb f Tt. They send ver a grup f peple t start a new wrship service and the Bishp appints a pastr t First UMC t serve this new cngregatin. These peple are cnsidered members f First UMC, just meeting at the Tt lcatin. They may r may nt eventually becme a chartered church in their wn right. The Tt lcatin is a Satellite f First UMC. Example 3: Rev. Ckesbury has been appinted by the Bishp t serve bth Faith UMC and Grace UMC. Faith and Grace each hld their wn charter as United Methdist churches. These are bth Chartered Churches. Rev. Ckesbury simply has tw part-time jbs. Ditt even if Faith and Grace UMCs are a parish. Line 1 Beginning f the year membership: This WILL match the ending figure in the mst recent jurnal. Perid. End f sentence. NO exceptins. Even if the number in the jurnal is wrng. Even if the church cnference was held after the Tables were mailed in and the membership was changed. Even if the cnference ffice smehw gt the number wrng. This is carved in granite. The listing is fund in sectin XIII, Statistical Tables. If the figure in the jurnal is wrng and yu knw where the peple shuld have been listed, then include them n thse Lines this year. If the figure in the jurnal is wrng and yu d nt knw where the peple shuld have been listed, then make crrectins n Line 2d r Line 3c. Fr multiple pint charges, this is yur church nly. Example 1: At the end f the year Jim Jhnsn transferred membership frm anther denminatin t yur church, but he did nt get added t the Tables last year. This year, include him n Line 2f. Example 2: The jurnal shws 100 members at the end f last year. After cunting, recunting, and wracking yur brains, yu still cme up with 101 members fr the end f last year and can t figure ut wh was missed. List the 100 members frm the jurnal n Line 1 and include that unknwn persn n Line 2d. Example 3: The church hasn t filled ut Tables fr several years, s the jurnal still shws the 100 members frm several years ag. There are currently 97 members but yu dn t knw wh the 3 missing peple are r what happened t them. Include them n Line 3c, whever they are. Lines 2a thrugh 2f shw where yur new members have cme frm. Lines 2a and 2b are fr peple jining any church fr the first time, including Cnfirmands. Lines 3a thrugh 3f shw where yu lst members. Line 4 End f the year membership: This is yur Prfessing Membership at the end f the year, nt the Baptized Membership. See the Ntes n Membership at the beginning fr definitins. Apprtinments are based partly n this figure. If yu d nt turn in Tables, we will use last year s figure. If yu have nt turned in Tables fr several years, we are using a figure frm several years ag and yur apprtinment will be wrng. If yur church cnference is held later, then Table I can be sent in sn after yur church cnference r the membership figures can be crrected. Crrectins can als be made until July 15. But nt fr 360 churches! /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

8 Lines 5a thrugh 6b Racial/ethnic and gender identificatin: PLEASE fill in these blanks! These are the statistics mst requested frm the general church. The United Methdist Church seeks t be inclusive. On a cnference level, we want t insure that ur ethnic members are represented and are being served. Ditt fr the general church level. If we dn t knw wh and where the ethnic members are, it is hard t serve them fully. We have hymnals and ther bks in Krean because we have a large Krean ppulatin. Perhaps ther languages are needed. If yu d nt fill in the racial/ethnic identificatin, the cnference ffice will d it fr yu! Same applies t males and females. Line 7 Average in persn wrship attendance: This is actually the same as we have been ding, just pinting ut specifically that these are the warm bdies daring t venture utside t see the pastr in persn. On average, hw many individuals attend yur regular weekly church services. If yu have tw church services and the chir sings at bth, nly cunt them nce. If yu add extra services n Christmas and Easter t accmmdate the crwds, cunt thse services. If yu have Wednesday night Lenten services r ther special services, d nt cunt them. Funerals and ne-time special services are nt cunted. Try nt t cunt the same bdy twice in the same week. D yur best t cunt attendance, but if yu miss smene (a small child sitting n the flr) r cunt smene twice, please dn t fret. If yu must fret, give yurself five lashes with a wet ndle and call it gd. Line 7a Average nline wrship attendance: This ne is new. On average, hw many individuals access yur wrship nline each week. This is nt hw many peple lked at yur web site! This is hw many individuals used yur web site as their medium fr wrship. Lines 8a and 8b Number f persns baptized this year: Please split this ut between peple aged 0 thrugh 12 and peple aged 13 and ver wh were baptized this year. Line 9 - Baptized Members: Peple are cunted as Prfessing Members, Baptized Members, r Cnstituents, but are nt cunted in mre than ne categry. Prfessing Members have actually taken vws and jined the church and are listed n Line 4. Baptized Members are 1) baptized, and 2) have nt yet jined the church. Please d nt include peple wh have been remved frm Prfessing Membership because they withdrew their membership r have been remved by charge cnference actin. They are n lnger Members f this church, althugh they culd be Cnstituents. Line 10 Cnstituents: Cnstituents are peple fr whm the church has pastral respnsibility wh are nt members f this church. Please see the Ntes n Membership abve t determine wh is a Baptized Member, wh is a Cnstituent, and wh is an Affiliate r Assciate. Affiliates and Assciates are cunted as Prfessing Members nly where they hld their church membership, but can be cunted as Cnstituents at this church. If yu d nt knw whether smene has been baptized, ask them when they were baptized. If they reply that they have nt been baptized, this pens the dr. Only Prfessing Membership is used in the apprtinment calculatin; Baptized Members and Cnstituents are nt. Lines 11a thrugh 11d Number f persns significantly invlved in Christian frmatin grups and ther small grup ministries: The key ideas here are significantly invlved (nt membership r average attendance), Christian frmatin (nt educatin), and small grup. Please cunt persns n nly ne Line. Fr example, ne yung adult teaches a 6 th grade Sunday schl class n Sunday mrning, helps with cnfirmatin class n Wednesday evenings, leads a Saturday mrning Disciple Bible study, and attends a Mnday adult Bible study class. This persn is cunted nce n Line 17 as a Yung Adult. PLEASE be CONSISTENT in hw yu cunt each year. And dn t wrk t hard at it (just hard enugh). Line 12 Number enrlled in Cnfirmatin preparatin classes this year: Number f persns f all ages wh have participated in cnfirmatin classes this year. If they als jined the church, they shuld als be cunted n Line 2b. Line 13 Average weekly attendance (all ages) in Sunday schl r ther weekly educatin classes: The key ideas here are average attendance (nt membership r participants) and educatin (nt Christian /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

9 frmatin). Please cunt persns n nly ne Line. Yes, sme classes can be cnsidered bth Christian frmatin and educatin. Pick a categry and keep it there each year. Line 14 Number f participants in Vacatin Bible Schl: This is the number f students invlved with yur church s VBS prgram r similar prgram. D nt cunt teachers r ther helpers invlved with VBS. If tw r mre churches run a jint VBS, nly cunt the students assciated with yur church. Students shuld nt be cunted mre than nce. Fr example, tw United Methdist churches run a jint VBS prgram. Of the 20 students attending, 8 were frm Church A, 7 were frm Church B, 2 were ut f state cusins f a student frm Church B, and 3 saw the ad and came. Church A claims their 8 students; Church B claims their 7 students plus the 2 cusins; and the churches get t arm wrestle ver the 3 students wh saw the ad. Church A and Church B shuld claim 20 participants between them, nt 20 participants each. Lines 15 and 16 Number f nging classes: The key ideas here are number f classes (nt number f peple), nging (nt shrt term), and Sunday church schl vs sme ther day f the week. Examples include singles/cuples grups, health ministries, Bible studies, bk clubs, chirs, and ther musical grups that perfrm music in wrship. D nt list the attendance in these classes. Just trying t keep yu n yur tes! Line 17 Number f supprt grups r shrt term small grups: The key ideas here are number f classes (nt number f peple) and shrt term. D nt include grups reprted n Line 16. Include Cvenant Bible Study classes. Lines 18a and 19a Men s grups and wmen s grups: List the membership, nt attendance, in these grups. If yur church des nt have a United Methdist Men s grup, but has a grup f men that meet regularly, list their membership. Ditt fr the United Methdist Wmen s grup. This is especially likely fr churches that are part United Methdist and part anther denminatin. Lines 18b and 19b Benevlence amunts paid by these grups: These are mnies cntributed by these grups t help supprt their church, lcal cmmunity wrk, r ther gifts t missin. Mnies cntributed t the church are listed here fr the grup and n Table III fr the church n the apprpriate incme Line and n Table II fr the church n the apprpriate expense Line. Yes, this means these amunts culd be cunted three times (nce as an expense fr the grup, nce as church incme, and nce as a church expense). N, these are nt included in the apprtinment calculatin three times. N matter wh pays the electric bill, the electric bill is still a church perating expense. Mnies that are sent t the UMW district r cnference treasurer are NOT listed here. The natinal UMM r UMW ffice will take f thse cntributins. Please nte that funds sent t the cnference ffice will be entered nt the Tables fr yu. If the wmen s grup cntributes $25 t the lcal fd shelf, then include that amunt here. If the UMW cntributes $75 t Emma s Place and sends it thrugh the district UMW treasurer, then DO NOT include it here. If the men s grup cntributes $150 in the Sunday mrning ffering t Heifer Prject, then DO NOT include that amunt here. Since it is sent t the cnference ffice by the church and Heifer Prject is a General Church advance, the cnference ffice will credit the church with the benevlence (and nte that it came frm the men s grup) If the wmen s grup cntributes $200 twards new plates fr the kitchen, then include the amunt here fr the UMW, n Table III as incme t the church, and n Table II as an expense f the church (assuming the plates were purchased this year). If the men s grup cntributes $50 t the church s Vacatin Bible Schl prgram, then include that amunt here as a men s grup benevlence and n Table II, Line 56, with net prgram expenses. Lines 20a and 20b UMVIM teams: This refers nly t fficial United Methdist Vlunteers In Missin teams. Line 20a is hw many teams were sent by this church. Line 20b is hw many peple frm this church went n any UMVIM team, whether spnsred by this church r sme ther church. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

10 Lines 21 thrugh 23 Missin teams and peple sent: These Lines are intended t gauge this church s missin invlvement. If a ministry fits int mre than ne categry, cunt mre than nce. This means the numbers will nt ttal. Line 21 Ttal number f cmmunity ministries fr utreach, justice, and mercy ffered by the church: The number f different ministries spnsred by this church that are ffered t the cmmunity. This is nt ministries intended just fr church members. These include revivals, cmmunity events, fd banks, hmeless shelters, legal services, cmmunity nurse, prisn ministry, etc. that serve the cmmunity utside the church. Line 22 Number f persns frm this church serving in missin r cmmunity ministries: Hw many individual church members participated in sme fashin in the ministries n Line 21 r n an UMVIM trip. Participatin includes things like making flyers, preparing fd, rganizing the event, etc. If this church has 100 members and reprts 105 n this Line, I will be very suspicius. Line 23 Number f persns served by cmmunity ministries r utreach, justice, and mercy: Estimate the number f individuals served by the ministries n Line 21. Walking in a parade is nt serving the peple wh watch. Helping with taxes, serving a meal, and painting a huse are examples f serving the peple. If members f this church are served alng with members f the cmmunity, cunt the church members as well. Example 1: This church hsts a prayer breakfast fr the cmmunity. Twenty church members vlunteer t rganize the event, prepare and serve the fd, and clean up afterwards. Fifty peple frm the cmmunity attend alng with ten members f the church. This is ne ministry n Line 21, twenty church members n Line 22, and sixty peple served n Line 23. Example 2: This church hsts a Vacatin Bible Schl that is pen t the cmmunity. Ten church members vlunteer t wrk n the event. Twenty kids frm this church attend. N ne frm the cmmunity attends. This church gets a gld star fr wrking with their wn kids, but nthing is entered n Lines 21, 22, r 23 since the cmmunity was nt served. Srry abut that, Chief. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

11 TABLE II FINANCIAL INFORMATION (Church Expenses) This shuld be a summary f all net expenses fr this church during the year. Parishes and churches that share a pastr have sme shared expenses. Include nly the expenses attributable t this church, nt the parish as a whle. Cntributins sent t the church fr UMW r a separately incrprated Fundatin and passed n t thse grups are nt expenses f this church. Neither are camp registratins cllected by the church and sent in all tgether. Study bks purchased by the church and sld at cst t the class participants as a cnvenience are pass-thrugh amunts, nt incme r expenses f the church. Special Easter fferings are cunted as benevlences n Table II, s are expenses f the church. If yur church has a jint Vacatin Bible Schl prgram with anther church and all the expenses are run thrugh yur church bks, then sme f thse expenses are fr yur church and sme are fr the ther church. Please nly cunt the expenses fr this church n this Table. NOTE: Lines 41a thrugh 47 are the expenses used in the apprtinment calculatin. These are the nly expenses used in the apprtinment calculatin. Benevlences, lans, and capital imprvements are nt used in the apprtinment calculatin. D nt include these n Lines 41a thrugh 47 unless yu want yur apprtinments increased. The pastr s husing allwance is nt included in the apprtinment frmula. Including this as part f the pastr s base cmpensatin n Line 41a, 41b, r 41c r as pastr s utilities n Line 42d, 42e, r 42f will increase yur apprtinment. The missing Lines: Lines 28, 29a, and refer t cnference apprtinments, general church advances, cnference advances, Wrld Service special gifts, special Sunday fferings, higher educatin, Yuth Service Fund, and ther benevlences sent t the cnference ffice. They are n yur year-end statement frm the cnference. The cnference enters them fr yu, s dn t wrry abut them. Lines 24 and 25 Church assets: All assets f this church shuld be listed n either Line 24 r Line 25. Please nte the emphasis n all and n church. If the church has cntrl, it shuld be listed here. If the church des nt have cntrl, d nt list it here. Line 24 is the estimated market value f the church building (where the wrship services are held), everything that is in the church building (cpiers, cmputers, furniture, freezers, dishes, the stuff in the attic, paraments, etc), the land the church building sits n, the church-wned van, parsnages used by the pastr, parsnage furnishings and equipment used in supprt f the church s ministry r pastr, etc. If it is nt used fr the ministry f the church r supprt f the church pastr, list the estimated market value n Line 25. PLEASE d nt just cpy last year s figure. That may have been dne fr the past five years. Check yur insurance plicy fr a mre current value. Actually, yu might want t check that yur insurance plicy has a gd estimate f the current value. If the church supplies a desk and cmputer fr the pastr s use, then the church wns thse items and their value is listed here. If the pastr brings in his/her wn furniture, dresser, etc., then these items are nt wned by the church and are nt listed here. If the pastr is nt living in the parsnage, then the value f the building, land, and equipment is listed n Line 25. If the church prvides a husing allwance fr the pastr and the pastr wns his/her wn huse, then the huse is nt church prperty and its value is nt listed n the church Tables at all. Line 25 All ther church assets: Des the church wn it (nt the UMW, separately incrprated Fundatin, separately incrprated day care, etc)? Has it nt been included n Line 24? Then list it here. This includes checking accunts, savings accunts, cash, stcks, bnds, trusts, securities, investments, the value f a parsnage if the pastr is nt living in it, campgrund, ther prperty the church might wn, etc., etc., etc. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

12 Assume the UMW des nt have a separate checking accunt. Their funds are kept in the church checking accunt and a separate recrd is kept. These funds shuld nt be included here as the church des nt have cntrl f the funds. Just ask the UMW! If the church has a Fundatin that is separately incrprated, then the church des nt have cntrl f thse funds (althugh church members d) and thse assets are nt listed here. Of curse, if the Fundatin dnates mnies t the church, that is incme fr the church and shuld be reprted n Table III. Memrial funds are under the cntrl f the church and s are included here. S are yuth grup funds. S are funds raised by the church fr a special prject and held fr that purpse (building additin, pipe rgan, playgrund, etc.) If there are prgrams at the church that are nt separately incrprated, then technically they are part f the church and shuld be reprted here and included in the church audits. This includes a day care, fd shelf, clthing clset, etc. Lines 26 and 27 Church indebtedness. If the debt is secured by church prperty (like a mrtgage, ntes, lans, etc.), list it n Line 26. If it is nt secured by church prperty (like credit cards, lines f credit, lease-tpurchase agreements, prir year s unpaid apprtinments, etc.), list it n Line 27. Line 29b Amunt paid t district fr a district asking: Big Waters, River Valley, and Twin Cities districts d nt have a district asking. If yur church is in the Big Waters, River Valley, r Twin Cities district, then this Line shuld be $0. If yu insist n cntributing t the district when the district des nt ask fr mney, please see me. Nrth Star district requests $.60 per member fr district prgrams, and Suthern Prairie district requests $1.00 per average wrship attendee. Since the Cnference Statistician never speaks t the District Treasurers, yu will have t fill in these amunts yurself. Lines 37 and 38 Benevlences given directly t the cause: These are gifts t missins that have nt been sent thrugh the cnference ffice. If the mnies were sent directly t United Methdist causes (UMCOR, general church advances, cnference advances), include the amunt n Line 37. If the mnies were sent t nn-united Methdist causes (Salvatin Army, lcal fd shelf, etc.), include the amunt n Line 38. If the church budget includes things like $100 fr the yuth missin trip r a pastr s discretinary fund, this is a benevlence and shuld be included n Line 37. Lines 41a, 41b, and 41c Pastral staff base cmpensatin: Lk n the church cnference Pastral Cmpensatin Budget frm (fr 2018 this is church cnference Frm 5). These are the payments made fr Line 1 except fr the furnishing / appurtenance allwance (listed n Line 42d, 42e, r 42f). It als includes cash bnuses and cash gifts. This is cmpensatin befre salary reductins are taken and includes net salary, befre-tax cntributins t the PIP and ther 403(b) plans, the clergy share f the MAC premium, and medical and dependent care reimbursements (Internal Revenue Cde 125). This des nt include equitable cmpensatin (paid by the cnference, listed n Line 41d, 41e, r 41f and als listed n Table III, Line 54a), husing allwance (Line 42a, 42b, r 42c), health insurance premiums paid by the church (Line 40), pensin cntributins t CRSP r CPP paid by the church (Line 39), utilities paid t/fr the pastr by the church (Line 42d, 42e, r 42f), reimbursements paid t the pastr by the church (Line 43), r cash allwances paid t the pastr by the church (Line 44). Lines 41d, 41e, and 41f Pastral staff equitable cmpensatin: If the church receives equitable cmpensatin payments frm the cnference r ther funding frm utside this church t pay salaries fr pastral staff, list thse amunts here. Example 1: Hpe UMC pays the senir pastr $30,000 per year. The church raises $24,000 f this thrugh Sunday mrning fferings and the remaining $6,000 is equitable cmp cming frm the cnference ffice. The $24,000 raised by the church is listed n Line 41a and the $6,000 equitable cmp is listed n Line 41d. Example 2: Cmmunity UMC shares a yuth pastr with the Lutheran church next dr. Cmmunity pays the entire $20,000 salary, but receives $8,000 frm the Lutherans fr their share f the cst. Since /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

13 the Lutherans are simply paying their yuth pastr thrugh the United Methdist bks, Cmmunity simply lists the $12,000 they pay the yuth pastr n Line 42b. Lines 42a thrugh 42f Pastral staff husing allwance and utilities: Please break this ut nt six lines: senir pastr s husing allwance, assciate pastr(s) husing allwance, deacn(s) husing allwance, senir pastr s utilities and husing-related allwance (including furnishing/appurtenance allwance), assciate pastr(s) utilities and husing-related allwance (including furnishing/appurtenance allwance), and deacn(s) utilities and husing-related allwance (including furnishing/appurtenance allwance). Please nte that utilities and husing related allwances are included in the apprtinment calculatin, but the husing allwance is nt. Lines 43a, 43b, and 43c Pastral staff accuntable reimbursements: These are substantiated expenses requiring dcumentatin befre reimbursement is made. Als, these are the items that the church has agreed t reimburse the pastr fr, such as travel, cntinuing educatin, bks, publicatins, and ther expenses related t supprting the ministry and develpment f the pastr. DO NOT include reimbursements fr church prgram r perating expenses. Lines 44a, 44b, and 44c Pastral staff cash reimbursements: These are unsubstantiated expenses such as a mnthly mileage allwance paid withut mileage being accunted fr. Lines 45 and 45a Other staff cmpensatin and expenses: This includes all lay emplyees f the church such as Administrative Assistant, Custdian, Chir Directr, Musician, Christian Educatin Directr, Nursery Attendant, Accuntant, Treasurer, pulpit supply, etc. If a staff persn is partially paid by utside funding surces, list this expense n Line 45a and the incme n Line 54. Example 1: Grace UMC pays a parish nurse $20,000. The lcal hspital cntributes $15,000 t the nurse s salary. List the $5,000 paid by the church n Line 45, the $15,000 expense paid by the hspital n Line 45a, and the $15,000 incme frm the hspital n Line 54c. Lines 46 and 47 Prgram expenses and perating expenses: These tw Lines frequently get mixed up. Bth are included in the apprtinment calculatin. Please try t keep them straight anyway. Whever pays fr these expenses (church, grup, individual), these are still expenses f the church and shuld be included here. Wherever items get put, please BE CONSISTENT frm year t year! Please nte that these are the net prgram expenses. If Vacatin Bible Schl has $150 f ttal expenses, $50 dnatin frm UMW, and $70 in registratin fees, then the net expense f $30 ($150 ttal expenses - $50 dnatin - $70 registratin fees) ges n Table II and nne f this is included as incme n Table III. Operating expenses are the basic things needed t be able t pen the church drs and include such things as heat, lighting, utilities, trash service, snw remval, phnes, Internet cnnectin, insurance, wrker s cmpensatin, basic ffice supplies, cleaning supplies, rutine maintenance, etc. If the UMW r sme ther grup (r individual) pays t have the pian tuned, this is still rutine maintenance and shuld be included here. Purchasing a new pipe rgan is a majr expense, in ther wrds, a capital imprvement. DO NOT put it here. It belngs n Line 48 r 49 (where it is nt included in the apprtinment calculatin). Prgram expenses include such things as the csts f wrship services (candles, music, cleaning chir rbes, renting risers fr the chir, attendance pads, etc.), Sunday schl prgrams, adult educatin prgrams, cnfirmatin classes, yuth prgrams, children s prgrams, net expenses fr Vacatin Bible Schl, nursery supplies, trumpeter fr Easter sunrise service, slist fr Christmas cncert, etc. Fr Vacatin Bible Schl and ther prgrams with a registratin fee r ther incme, include the net cst f the prgram (expenses less revenue). If the UMW r ther grup (r individual) makes a dnatin t the prgram, include this as part f the revenue f the prgram. Pick a place. Wrship bulletins might be printed with special bulletin cvers that are purchased r might be printed n plain paper taken ut f the ffice supplies. It s either prgram r perating - pick an easy place and leave it there. If the bulletin cvers are paid frm the Wrship budget, just include all f the Wrship budget in /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

14 prgram. If the bulletin cvers are printed n plain paper taken ut f the ffice supplies, leave it in the Office Supplies budget and include Office Supplies in perating expenses. Dn t sweat the nickels and dimes. Lines 48 and 49 Principal and interest paid n indebtedness, amunts paid n buildings and imprvements: Did yu brrw mney befre the first f this year t purchase smething r did yu brrw mney this year and still we at the end f the year? Then list it n Line 48. Did yu have a fund drive and peple cntributed the mnies? Then list it n Line 49. Did yu brrw mney this year and repaid it this year? Then DO NOT include it n Line 48 r 49. List the principal and interest wherever it was used. Is it a capital imprvement (csts at least $1,000, will last at least three years, and adds t the value f the building)? Then include it n Line 48 r 49, but DO NOT include it n Line 47, perating expenses! Table II examples The church has a Vacatin Bible Schl prgram attended by 15 children wh each pay $10. The UMW cntributes $50 t the prgram. It csts $225 t run the prgram. The $50 frm the UMW is included n Table I, Line 19b (amunt paid by UMW fr lcal prjects). The net expense t the church is $25, which is listed n Line 46 ($225 cst minus $150 cllected frm the children minus $50 frm the UMW). The cmputer hiccups and needs t be replaced. The replacement csts $1,100. Since cmputers d need t be replaced ccasinally, this is a rutine perating expense and is listed n Line 47. The entire ffice is redne at a cst f $30,000. Of this, $20,000 is raised by cntributins and fundraisers and $10,000 is brrwed frm the bank with $2,500 paid twards principal and interest this year. The $20,000 cash raised and spent this year is listed n Line 49, the $2,500 principal and interest payments are listed n Line 48, and the remaining $7,500 wed t the bank is listed n Table II, Line 26. The church brrwed $5,000 t pay perating expenses. It was repaid this year alng with $50 in interest. The $5,050 is listed n Line 47. The UMW buys $500 wrth f dishes t replace brken nes. Since the dishes needed t be replaced, this is an perating expense. List it n Line 47. (Fd fight? Frisbee cntest? Yuth grup fun night? Cmmentary n the cking that night? Hmmm ) /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc

15 TABLE III RECEIPTS REPORT (Church Incme) This shuld be a summary f all church incme during the year. Cntributins t UMW are passed n t UMW and are nt incme t the church. Camp registratins cllected by the church and passed n t the camping ffice are nt incme t the church. Special Easter and Christmas fferings are requested by the church, s these are incme t the church. The incme n Table III is listed mre n where it was spent than where it came frm. The general categries are these: Line 54 mnies cntributed frm utside yur church. These include mnies received frm the cnference, frm the general church, and frm ther businesses and grants. This des nt include mnies received frm church members, church events (like Easter Sunday, memrial services, pancake breakfast, etc.), the UMW, the church Fundatin, r fundraisers spnsred by the church r church members, etc. NOTE: These mnies ARE listed as expenses n Table II! Line 53 designated giving fr capital campaigns, memrials, benevlences, etc. If the mnies are designated fr special prjects, list them here. If the mnies are designated fr regular perating expenses (like the electric bill r Sunday flwers), then list them n Line 52. Line 52 all the general expenses in yur regular perating budget that was apprved at yur church cnference. Line 51 - Number f pledges and identified givers: These wnderful peple prvide the general perating funds listed n Lines 52a and 52b. Nte: dn t spend hurs figuring this ut. Take a little time, make a reasnable determinatin, and mve n. Example 1: Jhn and Mary Smith make a pledge t the church. This is a single pledge. Their sn Rbert, wh lives with them, als makes a separate pledge. This is a secnd pledge. Their daughter Sally, als living with them, des nt make a pledge but des make cntributins frm her wn checking accunt. This is a third identified giver. Example 2: Tm Wilsn, wh attends regularly but is nt a member, puts a persnal check int the Sunday ffering. Since this supprts the general perating budget and he attends regularly, he is cunted here. Example 3: Jenny Jnes attends a funeral at the church and cntributes t the memrial fund. This des nt supprt the general perating budget, s she is nt cunted here. Example 4: Sue Jhnsn, wh lives ut f state, puts a persnal check int the Sunday ffering. Since she will nt be attending regularly, she is nt cunted here. Line 52 - Mney raised within the church fr the annual perating budget: This includes the value f items purchased and dnated by individuals r grups that the church nrmally wuld have purchased itself. The electric bill, Sunday schl supplies, etc. are still church expenses even if an individual r grup pays the bill n behalf f the church. Did the mnies cme frm utside the church lans (nt incme t the church), equitable cmpensatin (Line 54a), advance special funds (Line 54b), grants frm utside agencies (Line 53 r 54), etc.? Then DO NOT list it n Line 52! Is it designated fr memrials (Line 53b), the church Fundatin (which is separately incrprated, s is nt church incme), a new pipe rgan (Line 53a), etc? Then DO NOT list it n Line 52! Please nte: Directed (designated) benevlences are n lnger listed n Line 52. These include Special Sunday fferings, requests fr fld relief, cntributins t pay itineratin expenses fr a missinary, cntributins designated fr UMCOR, and ther designated benevlence giving. These might be requested by the church (like Wrld Cmmunin Sunday ffering) r just given by a member (like a cntributin t Heifer Prject). These are nw listed n Line 53d. DO NOT include these n Line 52! Als, dn t wrk t hard at this. /Users/karlah/Desktp/2017 Answers t FAQs abut Tables[4].dc