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Balanced Budget Approved; Apportionment Receipts Rising

Posted: June 16 2026 at 10:45 PM
Author: Victoria Rebeck


The 2027 apportioned budget for the Northern Illinois Conference will be $5,647,000, which is an increase of $539,000 over the 2026 approved budget.

For 2027, the Conference Council of Finance and Administration, which recommends a budget to annual conference, anticipates apportionment receipts to reach $5,174,000. The difference between apportionment receipts and budgeted expenses is expected to come from sources listed in the draft budget legislation, resulting in a balanced budget.

Finance Report

Kim Emery (left) and Michael Mann of the Conference Council on Finance and Administration move approval of the 2027 budget.

Apportionment receipts for 2025—the most recent numbers available—reached 80 percent of the amount apportioned, which is the highest percentage since 2016. Twenty-four churches paid over 100 percent of their apportionment and 53 churches increased their giving. Fewer churches gave less than the amount apportioned.

The annual conference was also able to pay 81 percent of the general church apportionment, a great leap past the 41 percent paid in 2024. General church apportionments support mission and resourcing to conferences and churches. The budgets for the general boards and agencies decreased significantly this quadrennium, which began this year.

Other giving increased in 2025. Churches submitted 92 percent of their health and pension premiums this quarter, compared to 80 percent at this time in 2024. Clergy paid 92 percent of their responsibility for health and pension benefits, compared to 85 percent in 2024. Unfortunately, church insurance premium payments decreased to 82 percent, down from 90 percent from this point in 2024.

This year, the conference is using a simplified apportionment scale, approved by conference session members in 2025. Amounts received for the first quarter of 2026 for apportionments, health and pension benefits (church and clergy responsibility), and church insurance premiums have already surpassed those of the same time frame in 2025.

Significantly, churches have paid 99 percent of the amount owed for church insurance by the end of this quarter, compared to 45 percent by this time in 2025.

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