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

ANSWERS TO FREQUENTLY ASKED QUESTIONS ABOUT TABLES I, II, III 2017-2020 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. General Infrmatin Tables are due in the cnference ffice by February 1 each year. Tables may be entered directly n the Ezra website (many thanks t the churches wh d this!), e-mailed t barbara.brwer@minnestaumc.rg, r mailed t the cnference ffice (Minnesta Annual Cnference f the United Methdist Church, 122 West Franklin Avenue, Suite 400, Minneaplis, MN 55404, and mark them Attn: Tables). If yu e-mail Tables, Barb will send a reply that she has received them. If yu d nt get a reply, then the Tables did nt get t her! There have been e-mails that have disappeared int the ether. Please cntact Barb at 612-230-6135 and make sure the Tables get thrugh. If yu d nt enter the Tables int the Ezra website, then cnference staff needs t d s. If yu have frgtten yur lgin infrmatin, Barb can help yu. Ezra can als e-mail the passwrd t the e-mail address listed with the cntact infrmatin. If the church has changed e-mail addresses r this is an individual s persnal e-mail address, then yur passwrd will disappear int the ether. Cntact Barb t get yur e-mail address changed. 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 six-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 (EIN, 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 t lk it up and cpy it t all the sheets. If this is a tw- r 1

three-pint charge and all the Tables are cpied single-sided, the cnference ffice gets t figure ut which back ges t which frnt. 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 us 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! Barb 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. 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 21). Ditt with missin trip funds, day care funds, etc. 2

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 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 separate 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 48, 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. And 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. 3

Fr example, tw United Methdist churches jintly run a single yuth prgram. Of the 12 members, eight attend ne church and fur attend the ther. Each church lists its wn membership, nt the 12 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 church expense is nly $60. The Presbyterians get t cunt the ther $40 n their Tables (if they had them). 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 9 and expenses frm Lines 48 thrugh 57 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. 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. 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. 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. Examples are t help clarify what the cnference is lking fr. They are nt all-encmpassing. If yu have questins, please call r e-mail barbara.brwer@minnestaumc.rg (612-230-6135). 4

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 9 (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 nt listed n yur church Tables at all. They will be cunted n the ther church s Tables. We dn t want t cunt them twice. B. If they have nt asked t becme an Affiliate, then they are a Cnstituent and are cunted n Line 13. 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 nt cunted n yur church Tables at all. They will be cunted by that ther denminatin. B. If they have nt asked t becme an Assciate, then they are a Cnstituent and are cunted n Line 13. III. Has the persn jined this church? YES they are a Prfessing Member f this church and cunted n Line 9. 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 12! IV. 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 12 and are nt included in the apprtinment frmula. B. NO they are a Cnstituent f this church and cunted n Line 13. 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 13. 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. Mark 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). 5

Barb 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. 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 as a United Methdist, Presbyterian, Lutheran, UCC, Cathlic, r whatever, yu are baptized. 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. 6

Table I Statistical Infrmatin 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 list them n thse Lines. 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 2c r Line 5c. 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 4. Example 2: The jurnal shws 100 members at the end f last year. After cunting, recunting, and re-recunting, 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 2c. 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 5c, whever they are. Lines 2a thrugh 4 shw where yur new members have cme frm. Line 2a is fr peple jining any church fr the first time, including Cnfirmands. Lines 5a thrugh 8 shw where yu lst members. Line 9 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. Lines 9a thrugh 9i 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 10 average wrship attendance. On average hw many individuals attend yur weekly church services. If yu have tw church services and the chir sings at bth, nly cunt them nce. If yu have a Wednesday evening service during the summer that is generally attended by a different grup f peple than attend n Sunday mrning, cunt them. If the Lenten services are generally attended by the same peple wh attend n Sunday mrning, d nt cunt them. The three special services held n Easter are cunted. Funerals and ne-time special services are nt. 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. 7

Lines 12 and 13 Baptized Members and Cnstituents. 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 9. Baptized Members are 1) baptized, and 2) have nt yet jined the church. 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. 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. Affiliates and Assciates are cunted where they hld their church membership nly. Please dn t cunt them twice! Lines 15 thrugh 18 number f persns significantly invlved in Christian frmatin grups and ther small grup ministries (nt learning). 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 21 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 22 thrugh 24 number f nging and shrt term classes fr learning (nt Christian frmatin). List the number f Sunday classes n Line 22, nn-sunday classes n Line 23, and shrt term classes n Line 24. D nt list the attendance in these classes. Just trying t keep yu n yur tes! Lines 25a and 26a 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 25b and 26b 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. 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. 8

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 $50 t the church s vacatin Bible schl prgram, then include that amunt here as a wmen s grup benevlence and n Table II, Line 56, with net prgram expenses. Lines 27a, 27b, and 28 missin teams and peple sent. Line 27a refers nly t fficial United Methdist Vlunteers in Missin teams sent by this church. Fr Line 27b, cunt all the peple sent by this church n fficial UMVIM teams, whether the team was sent by this church r nt. The team may have been sent frm anther church, but cunt this church s members n this church s Tables. Fr Line 28, cunt all peple engaged in any kind f missin, including UMVIM teams. Example 1: This church sends an UMVIM team t Minnesta t help with fld damage, a secnd UMVIM team t Luisiana t help with hurricane damage, and a third team t Iwa thrugh the Red Crss. Reprt the 2 UMVIM teams n Line 27a. Cunt the peple n the 2 UMVIM teams and the Red Crss team n Line 28. Example 2: The UMVIM team t Luisiana included 14 members frm this church, 6 members f ther United Methdist churches, and 2 members f ther denminatins. Include nly the 14 members frm this church n Line 27b. The 6 members frm ther United Methdist Churches will be cunted n their wn church Tables and the 2 members f ther denminatins will be cunted by their denminatins. Assuming they cunt this stuff. Example 3: This church sends peple t help with the lcal fd shelf (nt a church-run fd shelf), wrks with the disaster respnse team, and supprts a medical team t Haiti each year. Include the number f church members invlved with all these prgrams n Line 28. Line 29 cmmunity ministries fr day care and educatin. These are ministry prgrams that reach ut t the cmmunity, nt prgrams designed fr church members. Prgrams like a parish nurse that are nly r primarily available t church members are nt included here. Hwever, d nt exclude a prgram simply because sme church members use it. Day care and educatin include after schl prgrams, after schl hmewrk help, nursery schls, English as a Secnd Language, etc. Outreach, justice, and mercy include fd shelves, refugee assistance, etc. Line 30 number f persns served by cmmunity ministries fr utreach, justice, and mercy. Enter the estimated number f peple served by ministries spnsred by yur church fr utreach, justice, and/r mercy. These culd include a church spnsred fd shelf, cmmunity events, a parish nurse that is available t the cmmunity, legal services, etc. 9

Table II Financial Infrmatin (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 48 thrugh 57 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 48 thrugh 57 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 48 r as utilities n Line 50c r 50d will increase yur apprtinment. The missing Lines. Lines 35, 36a, 37 42, and 45 refer t 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. All these are mnies that have passed thrugh the cnference ffice r the general church ffice and are pulled frm the cnference accunting recrds. Lines 31 and 32 church assets. All assets f this church shuld be listed n either Line 31 r Line 32. 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 31 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 32. 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 32. 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 32 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 31? 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. 10

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 33 and 34 church indebtedness. If the debt is secured by church prperty (like a mrtgage, ntes, lans, etc.), list it n Line 33. If it is nt secured by church prperty (like credit cards, lines f credit, lease-t-purchase agreements, prir year s unpaid apprtinments, etc.), list it n Line 34. Line 36b amunt paid t district. 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. Nrth Star district requests $.60 per member fr district prgrams, and Suthern Prairie district requests $2.50 per member ($.50 per member fr district prgrams, $1.00 per member fr Campus Ministries, and $1.00 per member fr Lakeview Health Services). These mnies shuld be sent t the district treasurer. Since the Cnference Statistician never speaks t the District Treasurers, yu will have t fill in these amunts yurself. Lines 43 and 44 benevlences given directly. 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 43. If the mnies were sent t nn-united Methdist causes (Salvatin Army, lcal fd shelf, etc.), include the amunt n Line 44. 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 44. Line 48 pastr s base cmpensatin. Lk n the church cnference Pastral Cmpensatin Budget frm (fr 2019 this is church cnference Frm 5, 5A and 7). These are the payments made fr Line 1a except fr the furnishing / appurtenance allwance (listed n Line 50c). 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 Table III, Line 64a), husing allwance (Line 50a), health insurance premiums paid by the church (Line 46), pensin cntributins t CRSP r CPP paid by the church (Line 47), utilities paid t/fr the pastr by the church (Line 50c), reimbursements paid t the pastr by the church (Line 51), r cash allwances paid t the pastr by the church (Line 52). Line 49 assciate pastr s base cmpensatin. See abve. This includes nly pastrs under Episcpal appintment. If yur church is being served by a pastr wh has nt been appinted by the Bishp, then d nt include their base cmpensatin here. Instead, include it n Line 55, ther staff cmpensatin. Lines 50a thrugh 50d husing allwance and pastr s utilities. Please break this ut nt fur lines: senir pastr s husing allwance, assciate pastr(s) husing allwance, senir pastr s utilities and husing-related allwance (including furnishing/appurtenance allwance), and assciate 11

pastr(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 56 and 57 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 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 58 r 59 (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 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 58 and 59 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 58. Did yu have a fund drive and peple cntributed the mnies? Then list it n Line 59. Did yu brrw mney this year and repaid it this year? Then DO NOT include it n Line 58 r 59. List the principal wherever it was used and the interest n Line 57. 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 58 r 59, but DO NOT include it n Line 57, 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 26b (amunt paid by UMW fr lcal prjects). The net expense t the church is $25, which is listed n Line 56 ($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 57. 12

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 59, the $2,500 principal and interest payments are listed n Line 58, and the remaining $7,500 wed t the bank is listed n Table II, Line 33. The church brrwed $5,000 t pay an annual insurance premium. It was repaid this year alng with $50 in interest. The $5,000 is listed n Line 48 and the $50 is listed n Line 57. 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 57. (Fd fight? Frisbee cntest? Yuth grup fun night? Cmmentary n the cking that night? Hmmm ) 13

Table III Receipts Reprt (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 64 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 NOT listed as expenses n Table II! Line 63 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 62. Line 62 all the general expenses in yur regular perating budget that was apprved at yur church cnference. Line 61 is the number f pledges and identified givers prviding the general perating funds listed n Lines 62a and 62b. 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, d nt cunt her here. Line 62 is 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 64a), advance special funds (Line 64b), grants frm utside agencies (Line 63 r 64), etc.? Then DO NOT list it n Line 62! Is it designated fr memrials (Line 63b), the church Fundatin (which is separately incrprated, s is nt church incme), a new pipe rgan (Line 63a), etc? Then DO NOT list it n Line 62! Please nte: Directed (designated) benevlences are n lnger listed n Line 62. 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 63d. DO NOT include these n Line 62! 14

Lines 62a, 62b, and 62c amunts received frm individuals. Pick a Line r Lines and put amunts there. Des the church have a pledge drive and keep track f wh has pledged and hw much they have paid tward their pledge? Then list this amunt n Line 62a. If smene has verpaid their pledge, list the whle amunt n Line 67a anyway. If the church des nt have a pledge drive, list the amunt n Line 62b. If the treasurer keeps track f lse mney, list this amunt n Line 62c, therwise list it n Line 62b. If an individual purchases items and dnates them t the church, the value f thse items shuld als be listed here as these are church expenses. Nte: dn t spend hurs n this either! Example 1: The Smith family pledges $120 fr the year. They actually cntribute $130 twards their pledge and ther things. List the entire $130 n Line 62a. Example 2: The Jnes family did nt pledge, but did cntribute a $50 check. List this amunt n Line 62b. Example 3: There is $5.23 in lse change in the Sunday mrning ffering plate. List this amunt n Line 62c. Example 4: The Petersn family cntributes $500 t the building campaign. This is nt part f the annual perating budget, s it is nt included n Line 62. It is included n Line 63a. Line 62d interest and dividends. This includes interest frm a mney market fund and stck dividends used t supprt the general perating budget. It des nt include interest n capital campaigns (Line 63a), memrial funds (Line 63b), etc. that are nt used t supprt the annual perating budget. Line 62g amunt received thrugh fundraisers and ther surces. The church hsts a spaghetti dinner with the prceeds ging t the Sunday schl prgram. The net incme (revenue minus expenses) is listed here as this is a prgram f the church. The UMW cntributes $100 twards the church s apprtinments. The $100 is included here as incme because this is an perating expense. If the UMW r ther grup purchases items and dnates them t the church, the value f thse items shuld be listed here as these are church expenses. Like the UMW purchasing plates fr the kitchen. (Prbably needed because the adult educatin class brke them playing indr Frisbee glf.) Line 63 funding surces fr capital expenses and ther special prjects. These are mnies raised in the church fr capital campaigns, capital imprvements, benevlences, and ther special prjects. Lans are nt incme t the church. Mney received t pay ff a lan is incme t the church. Example 1: The Smith family cntributes $1,000 twards a capital campaign t build a new additin n the church. The $1,000 is included n Line 63a. Example 2: The Jnes family cntributes $500 twards a pipe rgan. This is a capital imprvement and the $500 is included n Line 63a. Example 3: Smene cntributes $100 t the memrial fund in memry f a deceased member. The $100 is included n Line 63b. Example 4: The church hsts a pancake breakfast with the prceeds ging t purchase a pipe rgan. The net incme (incme minus expenses) is included n Line 63c. Dnated items. This depends n what is dne with the item. If an artist dnates a painting that is hung in the church ffice r parsnage, it becmes part f the church assets and the value is included n Table II, Line 31. If the painting is sld fr $500 and the prceeds used twards the Sunday schl prgram, then the $500 incme is included n Table III, Line 62e because the Sunday schl prgram is part f the perating budget. The amunt spent will als be included n Table II, Line 56 as part f the prgram expenses. If the painting is sld fr $500 and the prceeds used t buy new furniture, then the $500 is included n Table III, Line 63c as ther funding surces fr capital prjects. It will als be included n Table II, Line 59 as a capital imprvement. If the painting is sld 15

and the prceeds are put in the bank twards a pipe rgan, then the amunt is included n Table III, Line 63c and n Table II, Line 32 (cash in the bank). Line 64 funding surces frm United Methdist cnnectinal surces r ther surces utside the lcal church. Fr mst churches these Lines will be $0. If the pastr r church receives Equitable Cmpensatin funds, include this n Line 64a. D nt include it n Table II, Line 48 (Pastr s Base Cmpensatin) r Line 49 (Assciate pastr s Base Cmpensatin). If the church (nt a separately incrprated grup) receives advance special r apprtined funds, include this n Line 64b. If the church receives funds frm ther surces utside the lcal church, cnference, r general church, include the amunts n Line 64c. Example 1: The pastr s salary is $20,000 per year with the church cntributing $15,000 and $5,000 as Equitable Cmpensatin frm the cnference ffice. Include the $5,000 Equitable Cmpensatin n Line 64a and list the $15,000 cntributed by the church n Table II. Example 2: The church has a fd shelf prgram that has advance status frm bth the cnference and the general church. The church receives $2,000 thrugh the advance. Include the $2,000 n Line 64b and d nt include it n Table II at all. Example 3: The church has a parish nurse wh is paid $30,000 per year. A lcal business cntributes $20,000 per year twards her salary and the United Methdist Church pays the remaining $10,000. Include $20,000 n Line 64c and include nly the $10,000 paid by the United Methdist Church n Table II. 16