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DETERMINING APPORTIONMENTS

DETERMINING APPORTIONMENTS. In the Tennessee Conference for 2014. Basic Procedure. Committee on Finance and Administration develops apportionment budgets Done by individual funds Based on input from fund recipients and expense history Budget approved by annual conference. Basic Procedure.

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DETERMINING APPORTIONMENTS

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  1. DETERMINING APPORTIONMENTS In the Tennessee Conference for 2014

  2. Basic Procedure • Committee on Finance and Administration develops apportionment budgets • Done by individual funds • Based on input from fund recipients and expense history • Budget approved by annual conference

  3. Basic Procedure • Distributed to individual churches based on expense history • For 2013 two years (2011 & 2010) • For 2014 one year (2012) • The ratio of church expenses to total conference expenses determines a church’s share.

  4. Expenses Defined • Based on Financial Report submitted to Conference each year • Not all expenses affect apportionment share

  5. Expenses Defined • Expenses included (Lines 53-62 of report) – 63.43% • Salary and Benefits for all church staff -34.15% • Housing and Utility Allowances – 4.98% • Expense reimbursements and other cash allowances to staff – 1.62% • Church Program Expenses – 5.28% • Church Operating Expenses -17.39%

  6. Program Expenses Amounts spent on local church programs under the direction of its local council for education, witness, outreach, mercy, communication and other ministries. This does not include amounts donated to outside charitable groups and similar agencies.

  7. Operating Expenses These include office expense, property maintenance, insurance, utilities , etc.

  8. Expenses Defined • Expenses Excluded -Total Amounts paid-36.57% • Apportionments (line 40b) – 14.00% • Benevolent and charitable causes and Special Sunday Offerings (Lines 42- 50) – 4.29% • Principal and interest on mortgages and other indebtedness (Line 63) – 8.67% • Capital Expenditures for Buildings, Improvements and major equipment (Line 64) -9.61%

  9. Capital Expenditures • The cost of new property and buildings, major purchases of new equipment or furnishings (Organs, HVAC equipment, audio-visual, kitchen equipment) and major renovations. Exclude from cost the amount paid from loans. • Short term rent

  10. 2014 Apportionment Formula Individual Church Eligible Expenses divided by Tennessee Conference Total Eligible Expenses Equals Church Multiplier • Apportionment Total X Church Multiplier = Church’s Share of Apportionment

  11. Sample Calculation Total Conference Apportionments ( 90,000) = .001539879 (58,446,166) • $12,790,590 X .001539879 = $19,696 • This calculation is made by fund, rather than on the total.

  12. District Office Costs • An additional apportionment is established for District office costs for each district separately using the same procedure.

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