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2017 Apportionments

 

 

Resources

2016: Your Apportionment Faithfulness has made a Difference!

September: Olivet UMC tackles life in a violent neighborhood
July: Faith Evangelical UMC helps Special Needs Community
May: Greenstone UMC in Chicago holds VBS | Resource: Black Methodists for Church Renewal
April: It Changed How I Saw People | Resource: Healthy Transitions and Culturally Competent Leadership
March: Hungry Huskies | Resource: Donate a Dinner
February: Heriberto Moreno’s story | Resource: Chuck Knows Church “Lent”
January: 2016 Narrative Budget

2015: Celebrating Our Apportionment Dollars at Work

Year-end Apportionments Report
December: Witness & Advocacy | NIC Mission Map
November: Ministry of Administration | UMC Spiritual Gifts Assessment
October: World Service Fund | Take a Moment for Mission!
September: Outreach Ministries | UMTV “Church Rethinks School Lunch”
August: Nurture Ministries | Chuck Knows Church Video “Offering Plate”
July: Equipping Local Faith Communities | UMTV “Church in a Diner”
June: Equipping Local Faith Communities | Chuck Knows Church Video “District Superintendent”
May: Annual Conference Staff | Resource: Chuck Knows Church Video “Annual Conference”
April: Support for those who answer God’s call to ministry | Resource: Chuck Knows Church Video “Itinerancy”
March: Support for Local Churches | Resource: GBOD Webinar “Stewardship: Show me the Mission!”
February: World Service Fund | Resource: Online Training Course “Turning Connectional Giving into Connectional Living”
January: 2015 Narrative Budget

What are Apportionments?

Apportionments FAQs
5 Great Apportionment Resources for 2015
7 Ways to Promote Apportionment Giving

Archival resources:

About 2014 Apportionment
2014 Pie Chart bulletin insert
2014 Apportionment Resources
2014 Church Apportionments
2013 Church Apportionment Summary

Did you know that the Apportionment calculation process is approved every year at Annual Conference?

The current apportionment formula was adopted at the 2005 Annual Conference and first applied with the 2006 apportionment calculation. It is called a “Mutual Mission formula” because it matches expenditures on the local church level and extends a percentage into 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 missions and ministries around the conference and the world. The 2013 session of the Northern Illinois Annual Conference approved a budget of just over $8 million for 2014. Local church apportionments account for 85% of the total sources of income. On average, the amount each local church contributes in apportionments represents 12-14% of the local church’s operating expenditures.

The 2014 session of the Northern Illinois Annual Conference approved three revisions to the 2015 Apportionment Calculation process that were recommended by the Conference Council on Finance and Administration (CCFA).

Where do our 2014 Apportionment dollars go?

Approximately 75% of Apportionment dollars stay here in the NIC. The other 25% supports our Conference’s share of the seven General Church apportioned funds.

2014 Annual Conference Resolution

About the 2015 Apportionment Calculation
2015 Apportionment formula and rationale
2015 Apportionment formula Impact Study
2014 Apportionment Dollars at Work

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 46:         Clergy pension payments (CPP, CRSP)
Line 48:        Senior Pastor base compensation (minus equitable compensation funds received from the Annual Conference)
Line 49:        Associate Pastor base compensation
Line 50:        Senior & Associate Pastor Housing Allowance (OR 25% of base compensation for parsonage appointments) + Senior & Associate Pastor’s parsonage utilities and maintenance costs
Line 51:        Accountable reimbursements
Line 52:        Other cash allowances
2.   Church Programs & Operational Costs (Basis for Mission & Evangelism Apportionment)
Line 53:        Deacon’s compensation & benefits
Line 55:        Lay staff compensation & benefits (except custodial)
Line 56:        Church Program costs
Line 57:        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 35-42:  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 43b:      Community Outreach funds (costs of the local church in ministry and of service to the community)
Line 43a:      Funds given directly to UMC related causes
Line 44:        Funds given directly to non-UMC related causes  
Line 46:        Clergy pension payments (CPP, CRSP)[2]
Line 47:        Clergy health benefits payments
Line 48-57:          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 48-57).
[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 16% 
  • 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 .00000005
  • Equals Apportionment Amount (capped at 9% maximum increase or decrease from previous year; rounded to the nearest dollar divisible by 12)

While every effort has and will continue to be made in making the Apportionment formula as equitable and fair as possible, the Conference Council on Finance and Administration (CCFA) is mindful of the challenges local churches are facing and will continue to work with all local churches in order to obtain 100% Apportionment participation. CCFA establishes the following Appeal and Review process in order to foster our connection in the NIC and make the 100% Apportionment participation an attainable goal.

Appeals are due to the Conference Treasurer by January 31, 2017 and will be reviewed in February 2017.

Please click here for the full document.

 

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