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About the Apportionment Formula

Apportionment Formula

Every local church shall provide the basis for their apportionment calculation with their Statistical Report, due annually by February 28th. The statistical report data of five years is compiled. The highest and lowest of the five years are discarded and the apportionment calculation rates are applied to the average of the three median years. When the most recent year is the lowest of the five (reflecting a trend of recent budget constriction), the apportionment calculation rates are applied to the average of the three lowest years.

The Conference Apportionment is calculated by:

  1. The sum of these lines if multiplied by 12%:
  • Line 41a:      Senior Pastor base compensation (minus equitable compensation funds received from the Annual Conference)
  • Line 41b:      Associate Pastor base compensation
  • Line 42abd:                 Senior & Associate Pastor Housing Allowance (OR 25% of base compensation for parsonage appointments) + Senior & Associate Pastor’s parsonage utilities and maintenance costs
  • Line 43:        Accountable reimbursements
  • Line 44:        Other cash allowances
  • Line 41c:      Deacon’s compensation & benefits
  • Line 45/45a:               Lay staff compensation & benefits (except custodial)
  • Line 46:         Church Program costs
  • Line 47:         Church building utilities, custodial costs, property maintenance costs, property insurance costs, other operational costs (Portion of utility, custodial and property costs incurred by space-sharing is excluded; utility, custodial and property costs per average attender above the 80th percentile are excluded)
  1. Added to the amount calculated above, the sum of these lines are multiplied by 1%:
  • Line 30-36f: Total funds sent through the Conference Office for second-mile, designated giving (Rainbow Covenant projects, missionary support, UMCOR disaster relief, Conference & District projects and Special Sunday Offerings)
  • Line 37a        Community Outreach funds (costs of the local church in ministry and of service to the community)
  • Line 37:         Funds given directly to UMC related causes
  • Line 38:         Funds given directly to non-UMC related causes
  • Line 39:         Clergy pension payments (CPP, CRSP)
  • Line 40:         Clergy health benefits payments
  • Line 41-49:  Senior & Associate Pastor Costs + Church Programs & Operational Costs
  1. Additional Considerations

The apportionment calculations above are adjusted with two additional considerations called “According to Means” functions. These two functions provide fine tuning to the apportionment amount based upon a local church's access to resources from within the congregation.

  • The basis for the Budget Size additional consideration is the most recent year’s Senior & Associate Pastor Costs plus Church Programs & Operational Costs (Statistical Report Lines 39-44), excluding $60,000 and capped at $900,000.  For each local church the total is squared and multiplied by .00000004.  This amount is added to the apportioned asking of the specific local church.
  • The local church spending on cash compensation plus reimbursements and allowances for the Senior and Associate Pastor is compared to the spending of other local churches of like size.  A linear regression of the data predicts a pastoral compensation level for each church given their average attendance.  The amount above or below that prediction is called the “Pastoral Residual”.  For each local church their individual Pastoral Residual number, capped at the absolute number of $20,000, is cubed and multiplied by .0000000001.  The resultant adds (or subtracts) from the apportionment requested from the local church as summed above.  The basis for the Pastor Residual additional consideration is the most recent Senior & Associate Pastor compensation data available and the most recent year’s average attendance at all weekly worship services.

Limitations to the Conference Apportionment:

  1. Each apportionment amount must be divisible by 12.
  2. A circuit breaker, which limits variation of the conference apportionment for any year to be not more than 9% above the previous year and not less than 9% below the previous year. 
  3. The minimum apportionment shall be $1,200. 
  4. The CCFA to respond to appeals from local churches for hardship or data errors if requests are made by the local church in the required manner by the announced deadline.

General Church Apportionments

The total sum or apportionments requested of the conference from the general church shall be apportioned on itemized lines to the local churches. Each local church’s share of general church apportionments shall be the same as their share of Conference apportionments, as calculated by the above formula prior to application of the circuit breaker.

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