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Posted: June 24 2025 at 12:37 PM
Author: Kim Emery, Chair of CCFA
David W. Quinn and Kim Emery during the budget presentation at Annual Conference 2025
2026 conference budget and apportionment formula passed
The Conference Council on Finance and Administration thanks the Annual Conference members for passing the recommended 2026 conference budget and a new apportionment formula.
2026 budget
The 2026 conference is balanced; that is, the income equals expenses. The Conference Council on Finance and Administration did not recommmend an increase over the 2025 budget because we know these are challenging times for local churches. We understand that every dollar given to apportionments comes from the offering plate.
And we appreciate those local churches that pay their appointment in full, for being part of the connection, for meeting “the first benevolent responsibility of the Church” (Book of Discipline para. 247.14).
Apportionment giving pays for the ministries that churches share as the Northern Illinois Conference. Annual Conference members approved the budget, and in so doing they agreed to support it financially. Our conference pays 100 percent of its bills, even if we don’t collect 100 percent from the churches.
Last year our churches remitted 79 percent of the total apportioned. As of May, we collected 69 percent, which is 10 points higher than received at this time last year. THANK YOU! Most of the apportionment is paid in December. We hope to reach at least 80 percent this year.
CCFA members Barbara Sutton and Jerry Topcik answer budget and finance questions at Annual Conference 2025
New apportionment formula
NIC has a new, simple, equitable apportionment formula, as follows:
- churches with income under $250,000 will be apportioned 8 percent of their income
- churches with income between $250,000 and $750,000 will be apportioned 10 percent of their income
- churches with income over $750,001 will be apportioned 12 percent of their income.
The new formula comes with these rules:
- Income shall be defined according to each church’s statistical report.
- It shall be computed by subtracting the amounts on lines 53 and 54b from line 55 on the apportionment remittance form. (Line 53 reports capital campaigns amounts and other designated projects, and line 54b reports the Advance Special, Apportioned, and Connectional Funds the church received.)
- A church’s apportionment will be figured on the most recent income information that it has submitted.
- There will be no appeal process.
- Previous appeal and adjustment limitations will no longer be in effect.
Watch for webinars and training this fall on statistical reports, especially the income line items. If your church completes its 2025 statistical report by Jan. 30, 2026, NIC will use your 2025 information to calculate your 2026 apportionment. If your church submits its report after January 30, 2026, we will use your 2024 information.