Skip to Main Content

About the Apportionment Formula

About the Apportionment Formula:  "A Portion Meant for Others"

The amount each local church contributes in apportionments is based on a specific formula which matches expenditures on the local church level and extends a percentage to similar ministries at the conference and denominational level. Just as we give to our church in order to be in mission with our local community and beyond, so our local church gives “A Portion Meant for Others” in support of ministries around the conference and the world. Every local church shall provide the basis for their apportionment calculation with their Statistical Report, due annually by February 20th. The statistical report data is summarized into three categories of local church expenditures defined below. (Underlined/Strike-through text indicates changes for 2015.)

In order to provide some stability and predictability in the apportionment amount, the formula considers the five most recent statistical reports. 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 for each category. 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 for each category.

Apportionment Basis: Statistical Report Categories

1.   Senior & Associate Pastor Costs (Basis for Support for Ordained Leadership Apportionment)

Line 39:         Clergy pension payments (CPP, CRSP)

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

2.   Church Programs & Operational Costs (Basis for Mission & Evangelism Apportionment)

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)

3.   Total Church Expenditures[1] (Basis for Strengthening the Connection Apportionment)

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)[2]

Line 40:        Clergy health benefits payments

Line 41-49:          Senior & Associate Pastor Costs + Church Programs & Operational Costs

4.   Additional Considerations

The apportionment calculations based on the above categories 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 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.

· 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).

[1] Two statistical report lines are excluded entirely from the Apportionment calculation:

Line 58: Total paid on mortgage or loan principal and interest

Line 59: Total paid for capital expenditures, major renovations, and building improvements

[2] Line 46 was previously included with category # 1. Senior & Associate Pastor Costs

There are no changes to the following apportionment calculation rates or other features of the apportionment formula: 

· Average Senior & Associate Pastor Costs times 14% 

· Plus Ave. Church Programs & Operational Costs times 14%

· Plus Ave. Total Church Expenditures times 1 %

· Plus Pastor Residual additional consideration cubed times .0000000001

· Plus Budget Size additional consideration (Total Church Expenditures expenditures minus benevolent giving) squared times .00000004

· Equals Apportionment Amount (capped at 9% maximum increase or decrease from previous year; rounded to the nearest dollar divisible by 12)

News & Announcements


NCJ Delegates acknowledge harm done

General and jurisdictional delegates from the North Central Jurisdiction released a statement acknowledging and apologizing for harm to LGBTQ individuals in the past and for potential harm t…

2019 452 Constitutional Ammendment Revote 1 Malone Wiggins Hare 3000

Church ratifies women's equality amendment

After a revote, United Methodists around the globe have amended the denomination’s constitution to proclaim “men and women are of equal value in the eyes of God.”

Dyck Sally

Bishop Dyck elected COB ecumenical officer

Bishop Sally Dyck was elected the Ecumenical Officer of the Council of Bishops during the bishops’ meeting at Lake Junaluska Assembly.

Dyk625x400 F67ce

DYK:  “Do All the Good You Can”

Apportionments are a key to the witness of the United Methodist Church. As a connectional structure, we have touched almost every corner of the world as we honor John Wesley’s words. The Me…