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TABLE OF CONTENTS Comptroller/Treasurer’s Letter . . . . . . . . . . . . . . . . . . . 3 District Letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a District Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b Special Offerings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Conference Budget. . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

The Connectional Principle . . . . . . . . . . . . . . . . . . . . . 13 Church Statistics and Why They Matter . . . . . . . . . . . . 14 Figuring the Decimal and Apportionments . . . . . . . . . . 15 Decimals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Connectional Mission Giving . . . . . . . . . . . . . . . . . . . . 27 HealthFlex Medical Insurance . . . . . . . . . . . . . . . . . . . . 38 Pension Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Employment Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Worker Classification. . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Housing Allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Bank Accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Budgeting . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Receipts . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Internal Controls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Record Retention. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Unrelated Business Income. . . . . . . . . . . . . . . . . . . . . . 55 Form 990 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Travel Reimbursement Policy. . . . . . . . . . . . . . . . . . . . . 56 GCFA Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Fraud. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57

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Utilities $3,000.00

Office Expense $6,000.00District Administrator Salary $42,500.00Administrator Pension $3,000.00FICA $3,250.00TOTAL $57,750.00

Office and Parsonage $3,500.00Workmen's Compensation $150.00TOTAL $3,650.00

Travel & Business $12,000.00Continuing Education $3,000.00District Operations $1,000.00TOTAL $16,000.00

Utilities $8,000.00Repair/Maintenance $5,000.00Improvements $6,500.00TOTAL $19,500.00

$3,000.00TOTAL $3,000.00

$20,000.00TOTAL $20,000.00

$21,500.00TOTAL $21,500.00

TOTAL BUDGET $141,400.00

Page 3b

SOUTH DISTRICT 2014 BUDGET

DISTRICT OFFICE

DISTRICT TRAVEL/OPERATION

INSURANCE

DISTRICT TRANSFORMATIONAL FUNDING

DISTRICT PARSONAGE

CONNECTIONAL CONTINGENCY

NEW CHURCH DEVELOPMENT

4

2014 SPECIAL OFFERINGS

January 19 Human Relations Day

This offering is recommended to be received the Sunday before the observance of Martin Luther King, Jr.'s birthday. It is for projects of a reconciling nature, and is divided as follows: UM Voluntary Service (33%), Community Developers (57%), and Youth Offenders Rehabilitation (10%).

February Church Growth and Development

Establishing new churches is one way our Conference fulfills the commission: "Go into all the world... make disciples". The Partners in Growth Share Program is our financial opportunity. One hundred percent ($60 per share) reaches new church projects and aids in site acquisition.

April 30 One Great Hour of Sharing

Taken in Lent, this offering goes entirely to the United Methodist Committee on Relief. It provides a major source of funds for direct ministry on behalf of the church to persons in need through programs of relief, rehabilitation, refugee resettlement, and other ministries to persons caught in distress situations.

May 4 Native American Ministries Sunday

This emphasis serves to remind the church of contributions made by Native Americans to our society. The offering will help provide scholarships for Native Americans attending United Methodist schools of theology and for additional support for the Native American Urban Initiative of the General Board of Global Ministries.

May 4 Golden Cross (1st Sunday) Golden Cross is the charity care program of the Harris Hospital Health System. The money collected for Golden Cross is used to help persons who are unable to pay all or part of their health care costs.

May 11 Wesleyan Homes (Mother’s Day)

The campuses of Wesleyan Homes in Georgetown offer multiple levels of assistance including independent living, nursing care, Alzheimer’s care, rehabilitation therapy, and hospice services.

June 15 Peace with Justice Recommended to be observed the second Sunday of Pentecost, this offering is used for Peace with Justice projects – ½ for such ministries in the annual conference, and ½ for Peace with Justice ministries of the General Board of Church and Society.

June Annual Conference Special Offering

Each year a particular cause is designated for the Annual Conference special offering. The delegates from each local church take this offering to Annual Conference.

July Lydia Patterson Institute

The need at Lydia Patterson is greater than the funds provided through the Jurisdictional apportionment. This is the opportunity for individuals and churches to give additional funds to meet the needs of this United Methodist school for Hispanic students located in El Paso. It is owned and operated by the South Central Jurisdiction.

5

September 14 Christian Education Sunday (2nd Sunday)

This offering enables the work of Christian education across the conference. Funds are used to help defray expenses of persons attending training events in order to provide resources for local churches and promote specific programs.

October 5 World Wide Communion

One-half of the offering finances the Crusade Scholarship of the General Board of Global Ministries, enabling young adults from this country and abroad to pursue post-graduate studies. 35% is allocated to an Ethnic Minority Scholarship Program and 15% to an Ethnic Minority In-Service Training Program, both administered by the General Board of Higher Education and Ministry.

November Thanksliving Offering

This offering designation is selected and administered by the Leadership Team for the Center for Mission Support and helps alleviate the problems of world hunger. The offering alternates annually between meeting hunger needs within the Annual Conference and around the world.

November 2 Providence Place, formerly Methodist Mission Home (1st Sunday)

Located in San Antonio the ministry of the Mission Home includes maternity and adoption services, vocational rehabilitation services for persons who are deaf, and community re-entry services for traumatic brain injury survivors.

November 30 United Methodist Student Day

Students who might otherwise fail to get a college education are helped by scholarship grants or loans made possible by this offering, which is to be received each year on the Sunday following Thanksgiving. Churches must remit this offering to the Conference office before year-end in order for their students to be considered eligible for a scholarship the following year.

December Methodist Children’s Home, Waco

By long-standing tradition, the Central Texas Annual Conference has authorized an annual offering to be taken in each local church during the month of December for the ministry of the Methodist Children’s Home. This money is used for the day-to-day cost of caring for the children who are admitted to the Children’s Home’s programs regardless of their ability to pay.

2,511,818 2,503,872

95,949 94,334

1,270,185 1,271,662

IV. CENTER FOR EVANG. & CHURCH GROWTH 879,919 986,734

970,940 1,007,515

4,027,463 3,924,041

9,756,274 9,788,158

Central Texas Conference

TOTAL CONNECTIONAL MINISTRY GIVING BUDGET

I. GENERAL CONFERENCE

II. JURISDICTIONAL CONFERENCE

III. CENTER FOR LEADERSHIP

V. CENTER FOR MISSION SUPPORT

VI. AC ORGANIZATION/ADMINISTRATION

2013 2014

2014 Budget Summary

6

7

2014 CONFERENCE NARRATIVE BUDGET

I. GENERAL CHURCH CONNECTIONAL MISSION GIVING $ 2,503,872 A. Africa University ($39,340)

The only UM degree‐granting university in Africa. Founded in 1993 it has served and graduated hundreds of men and women from 20 countries. It is nurtured and funded by UM through this apportionment which supports on‐going operations including building maintenance, utilities, classroom equipment and supplies, faculty and staff salaries, and other operational expenses.

B. Black Colleges ($176,797) Supplements operational and capital needs of UM colleges and a medical school which have historically served primarily the educational needs of black students.

C. Episcopal Fund ($374,857) This fund provides for the salaries, pensions, and expenses for the UM bishops.

D. General Administration ($154,926) Support for the critical administrative functions of the UM Church, such as GCFA, General Conference delegates, Judicial Council, and the preservation of the denomination’s historical documents.

E. Interdenominational Cooperation ($34,452) Support for those general church activities which are ecumenical in nature. Provides a UM presence in areas such as Consultation on Church Union, National Council on Churches, and The World CoC.

F. Ministerial Education ($440,736) Designed to increase support for education for both ordained and diaconal ministers. Funding for theological schools and programs of ministerial recruitment, professional development, and continuing education, with 75% administered by the general church and 25% by annual conferences.

G. World Service $1,283,764) The basic benevolence fund of the church, designated in the 2008 Book of Discipline as “the first benevolent responsibility of the church” [¶812]. Receipts are distributed to the general program agencies and other benevolence causes by a precise formula to support their missional responsibilities. These agencies serve both as a resource to local churches and as an extension of local churches in mission on a national and world level.

II. JURISDICTIONAL CONNECTIONAL MISSION GIVING 94,334 A. Jurisdictional Administration ($24,547)

Enhancing the ministries of the fifteen annual conferences spanning eight states.

B. Lydia Patterson ($52,412) A United Methodist school providing quality bilingual cross‐cultural academic education to Hispanic students. It is located in El Paso and is owned and operated by the South Central Jurisdiction.

C. Mount Sequoyah ($12,533) This fund assists in the maintenance and development of the jurisdictional assembly grounds in Fayetteville, Arkansas.

D. SMU Campus Ministry ($4,842) Support for the Wesley Foundation ministering to students at Southern Methodist University in Dallas.

CONFERENCE CONNECTIONAL MISSION GIVING 7,189,952

III. CENTER FOR LEADERSHIP 1,271,662 Administrative Leadership Support, Executive Core Leadership, Campus Ministries, Communications, and Information Tech., Board of Laity, Board of Ordained Ministry, Clinical Pastoral Training, Cabinet, Partners in Ministry, Nominations, Winds of the Spirit, and Five‐Day Academy.

IV. CENTER FOR EVANGELISM AND CHURCH GROWTH 986,734 Administrative Leadership Support, Executive Core Leadership, Youth and Young Adults, Healthy Church Initiative, Coaching, Ethnic Local Church Concerns, Small & Rural Congregations, Evangelism, Nurture, and Church Growth and Development

V. CENTER FOR MISSION SUPPORT 1,007,515

Administrative Leadership Support, Executive Core Leadership, Program Support, Discipleship, Outreach, Glen Lake Camp (program support and debt service), Christian Unity & Interreligious Concerns, Commission on Inclusiveness, Clergy Benefits (health insurance, CPP, equitable compensation, moving, retire health), Councils and Committees, Archives and History, Texas Methodist College Association, Episcopal Support, JFON, and Global Health Ministries.

VI. ORGANIZATION AND ADMINISTRATION 3,924,041 Extended Cabinet compensation, clergy support, Service Center operations, and District Support.

TOTAL $ 9,788,158

2,511,818 2,503,872

A. Africa University 39,510 39,340

B. Black Colleges 176,556 175,797

C. Episcopal Fund 373,627 374,857

D. General Administration 155,578 154,926

E. Interdenominational Cooperation 34,601 34,452

F. Ministerial Education 442,639 440,736

G. World Service 1,289,307 1,283,764

95,949 94,334

A. Jurisdictional Admin 24,547 24,547

B. Lydia Patterson 52,412 52,412

C. Mount Sequoyah 12,533 12,533D. SMU Campus Ministry 6,457 4,842

1,270,185 1,271,662

A. Conference Core Team 0 1,000

B. Cabinet Consultants/Expense 12,000 15,000

C. Conference Nominating Team 600 600

D. Episcopy Fund 0 0

E. Developing Principled Christian Leaders 620,885 628,685

1. Board of Ordained Ministry 67,388 58,388

2. Campus Ministry (1) 531,097 546,097

3. Conference Lay Servant Ministry 6,200 8,000

4. Bishop's Preaching Excellence Award 1,200 1,200

5. Clinical Pastoral Training (or similar training) 15,000 15,000

F. New Places/Transforming Existing Congregations 102,000 72,000

1. Winds of the Spirit 40,000

2. Consultants/Coaching for Fruitfulness 30,000 20,000

3. Partnerships/New and Emerging Ministries 12,000

G. Intentional Faith Development 25,000 25,000

1. Conference Ministry Learning Groups

2. Center Events/Recruitment/Training

3. Five Day Academy for Spiritual Formation

4. Higher Education

5. Intentional Interim Ministry

6. Partners in Ministry

D. Communications and Technology 127,200 127,200

E. Center Administration Expenses (2) 382,500 402,177

1. Staff Salaries and Benefits 380,000 399,677

2. Assistant to the Bishop 2,500 2,500

DETAILS SUPPORTING THE 2014 BUDGET

2013 2014 I. GENERAL CONFERENCE

II. JURISDICTIONAL CONFERENCE

III. CENTER FOR LEADERSHIP

8


2013 2014IV. CENTER FOR EVANG. & CHURCH GROWTH 879,919 986,734

A. New Places for New People 392,000 449,000

1. New Church Starts/Continued Support (3) 339,000 395,000

2. NCLI and Training 15,000 15,000

3. Coaching 16,000 20,000

4. New Strategies 10,000 10,000

5. Shareholder Program 8,000 8,000

6. New Church District Meetings 4,000 1,000

B. Renewing Existing Congregations 76,000 135,000

1. Healthy Church Initiative (HCI) (4) 50,000 105,000

2. Coaching (4) 16,000 20,000

3. Ethnic Church Support 5,000 5,000

4. Small and Rural Congregations 5,000 5,000

C. Developing Principled Christian Leaders 21,000 22,500

1. Youth Development 16,000 16,000

2. Young Adult Development 5,000 6,500

D. Center Administration Expenses 390,919 380,234

1. Staff Salaries and Benefits (5) 270,000 289,790

2. Center Operations 17,000 16,200

a. MissionInsite 9,000 8,200

b. Operations 8,000 8,000

3. Property Management 103,919 74,244

a. Property Taxes 7,600 7,500

b. Property Insurance 3,100 3,000

c. Legal Fees 2,000 2,000

d. Weatherford Property Loan 12,819 12,819

e. St. Philips Property Loan 68,400 38,925

f. Property maintenance 10,000 10,000

9


2013 2014970,940 1,007,515

A. Intentional Faith Development 325,000 335,000

1. Partnerships with Local Churches 15,000 15,000

2. Education/Training/Leadership Development 10,000 10,000

3. Glen Lake Camp 200,000 200,000

4. Texas Methodist College Association 100,000 100,000

5. Ministry Safe (6) 0 10,000

B. Risk Taking Mission and Service 50,000 56,400

1. VIM Training/Education/Leadership/Team Work (7) 3,000 9,400

2. CTC Disaster Response 5,000 5,000

3. Mission Education/Celebrations 4,000 4,000

4. Justice for our Neighbors - JFON 36,000 36,000

5. Missionary Support 2,000 2,000

C. Engaging in Ministry With The Poor 58,000 58,000

1. Local Church Partnerships 15,000 15,000

2. Education/Training/Leadership Development 5,000 5,000

3. New and Emerging Ministries 13,000 13,000

4. Combating Hunger 10,000 10,000

5. Ecumenical Involvement 15,000 15,000

D. Global Health Ministry 30,000 40,000

1. Imagine No Malaria/Africa Initiative (8) 15,000 25,000

2. AIDS Initiative 5,000 5,000

3. Ministries of Healing and Wholeness 10,000 10,000

a. Inclusiveness

b. Cultural Awareness Training

c. Disability Concerns

d. Ethnic Local Church Training

e. Status and Role of Women

E. Passionate Worship 0 5,000

F. Center Administration Expenses 507,940 513,115

1. Staff Salaries and Benefits (9) 472,940 478,115

2. Councils and Committees 15,000 15,000

a. Archives and History

b. Board of Pensions

c. Board of Trustees

d. CFA

e. Equitable Compensation

f. Personnel Committee/Rules Committee

3. Team Ministry, Training and Resources 20,000 20,000

V. CENTER FOR MISSION SUPPORT

10


2013 20144,027,463 3,924,041

A. Extended Cabinet 1,182,106 1,265,976

1. DS Compensation and Benefits (10) 666,284 716,645

2. Executive Director Compensation and Benefits (11) 515,822 549,331

B. Connectional Resources 2,061,100 1,851,500

1. Conference Claimants 900,000 750,000

2. Equitable Compensation Fund 50,000 50,000

3. Moving Expense (12) 65,000 110,000

4. Retiree Health Benefits 300,000 175,000

5. Chancellor 20,000 20,000

6. General/Jurisd. Delegates 8,000 10,000

7. Journal 9,000 9,000

8. Annual Conference 75,000 75,000

9. Episcopal Residence/Office 45,000 45,000

10. Service Center Operations 551,900 559,500

a. Audit 25,000 25,000

b. Building and Grounds 38,900 44,500

c. Insurance 65,000 72,000

d. Office Equipment/Supplies/Maintenance 35,000 33,000

e. Utilities/Telephone 27,000 27,000

f. Copier/Postage Meter Lease/Expenses 36,000 33,000

g. Conference Service Center Debt Service/Move (13) 325,000 325,000

11. Glen Lake Camp Debt Service 37,200 48,000

C. District Support 784,257 806,565

1. Central 158,510 158,595

2. East 169,683 175,662

3. North 176,305 185,953

4. South 132,450 141,400

5. West 147,309 144,955

$ 9,756,274 $ 9,788,158

Increase (Decrease) 31,884$

0.33%

VI. AC ORGANIZATION/ADMINISTRATION

TOTAL CONNECTIONAL MINISTRY GIVING BUDGET

11

12

Notes to the 2014 Budget 1) The increase shows our continued commitment to strengthen our four year campus ministries.

2) Includes the addition of a Part‐time fund developer and ordinary staff increases.

3) Includes the plan to begin three new church starts.

4) Two factors contribute to this increase a) doubling the number of churches that participate in the Healthy Church Initiative will

necessitate additional consultants, small group leaders and more coaches and, b) the initial year of HCI was funded partially

through a $25,000 grant which is no longer available.

5) Includes ordinary staff increases.

6) Tragically some of the churches in our conference are not adequately protecting their children and youth from abuse, nor

themselves from potential lawsuits. MinistrySafe is system to equip churches to develop a foundational safety system for children,

youth and vulnerable persons. This will fund the initial development for every church in our conference to develop and implement

training for all persons in leadership who work with children, youth and vulnerable populations. Further it will allow for a

comprehensive conference wide data base of certified trained individuals for use at the District, and Conference levels, including

Glen Lake Camp and CTCYM.

7) Increased involvement in training and deployment of Volunteers in Mission.

8) Re‐engagement of the Imagine No Malaria (Global Health) Initiative including a mission trip(s) to Kenya.

9) Includes ordinary staff increases.

10) Includes salaries, and full health (previously these benefits were paid from another line item, we are placing them here to better

align them with their true use) and pension benefits for the District Superintendents, (Housing, ARP and continuing education is

included within in each District budget).

11) Includes salaries, housing, accountable reimbursement expenses, continuing education, and full health (previously these benefits

were paid from another line item, we are placing them here to better align them with their true use) and pension benefits for the

Executive Center Directors.

12) In the current system a receiving church is responsible for up to $500 of the moving expenses of their incoming clergy. Some of our

churches face that expense annually while other churches might not face it but every 5, 10 or even 20 years. Clergy are members

of the annual conference and their appointment is a commitment to the entire conference. Therefore we are changing the

rationale and payment method to take the burden off the individual local church and spread it among the entire conference.

13) Our commitment to the conference in 2012 was to continue to put an amount away annually to make up for the $1,000,000 in

lease payments that will be used to secure the 10 year initial lease at TWU so that at the end of the 10 year period we would have

$1,000,000 to help secure the needs of the conference in its next phase of growth. With so much still up in the air about our move,

regarding our part of building readiness and technology, moving expenses, dates etc., we felt it would be prudent to continue to

request the same amounts in 2014 as we did in 2013. Approximate expenses in 2014:

$100,000 – Relocation Expenses

$125,000 – Building Readiness & Technology

$100,000 – Equity Fund

13

The Connectional Principle

Methodists have always understood themselves to be a connectional church. From the days of John Wesley the “connexion” has been a word used to describe the unity of the Methodist family. It describes how we govern ourselves, how churches receive their pastors, how pastors are assigned, and how we make decisions concerning support of United Methodist causes. It is no accident that our Methodist system of governance and our American republic resembles each other. Both were born in the same decade of the latter part of the eighteenth century. As Methodists we have a representative form of government at every level: local churches elect delegates to Annual Conference, where in turn each four years, delegates are elected to the General Conference. These delegates at each level approve all budgets and funds that eventually come to the local church in the form of our benevolences. Each four years the General Conference determines the program of the Church for the next quadrennium and these are prorated to the Annual Conference. The Conference action then adds what funds are necessary to support the benevolences, ministries, institutions, operations, administration, and the districts. A pro rata share is then distributed to each local church via the Decimal. The Decimal The Decimal formula has worked fairly for more than forty years as the means whereby we distribute the pro rata share of the Conference budget to the individual Churches. It is much like being at a restaurant with several people, receiving one check, and then sitting down to decide who should pay what. You don’t mind paying your share, but you would just as soon not pay someone else’s part. In fact, the decimal is a Church’s best friend because it assures that you will receive no less or more than your fair share. The basic principle is that how much you spend on yourselves locally (excepting for capital improvements and debt retirement) determines your slice of the pie. From the last end-of-the- year report to the Annual Conference the figures for local expense for program, other local expenses (includes staff, utilities, insurance, supplies, etc.), ministerial support (pastor’s salary, utilities for parsonage, pension benefit) are all added together for a total. A similar total is figured for the Conference as a whole. The larger figure divided into the smaller figure results in a decimal figure that basically is the percentage of the total Conference expenditures that your Church spent. This then is multiplied times each of the Conference apportioned funds (groups of budget expenses) to determine your Church’s share. In this sense, you determine the decimal (and ultimately your share) by your expenditures. The District Superintendent does not have the authority to alter a decimal for to do so would unfairly raise the decimal of everyone else.

14

Local Church Statistics and Why They Matter “What happens to the statistical reports we fill out each year? Does anybody actually use them? Does it make a difference if I simply “plug in” some figures that look good?” These and other questions are directed to annual conference statisticians, district superintendents and the Department of Records and Statistics at GCFA when the Local Church Reports to The Annual Conference, Tables 1, 2, and 3 are distributed to the local churches. These are good questions and the efforts of clergy and laity who take the time to fill out these forms are greatly appreciated! Data gathered on these forms provides important information we all need to enable ministry on a local church, annual conference and general Church level. Paragraph 340.2c(2)(b) of the Book of Discipline states one of the administrative responsibilities of the pastor is “to give an account of their pastoral ministries to the charge and annual conference according to the prescribed forms.” This helps to assure accountability of the pastor to the local church and the annual conference. It is important for pastors to accurately and diligently monitor membership and financial information in the church. Answering the questions posed on the Tables 1, 2, and 3 allows for that. It is also the responsibility of the pastor to share these statistics with the local church leadership so together they can review the data and interpret the underlying meanings. Sometimes raw data can help a congregation assess the story they tell about themselves. Once the statistics are reported to the annual conference, they are compiled, edited and checked for accuracy by the annual conference statistician. At the level of the annual conference, the statistics are an important tool. In many conferences the bishop and cabinet use the statistics to assist in the clergy appointment process. Another important use for the annual conference is to help identify local churches which are having extraordinary success in a certain area of ministry. For example, I called a conference statistician one year due to a disproportionately large figure in the UMYF membership of a local church. The statistician informed me the figure was accurate, the church having made a very deliberate commitment to its youth ministry. The reporting of that statistic shared an important story, one which could enable other churches to strengthen youth ministry. New England conference statistician, Joy Mueller, summed it up well in her report to the conference in 2000 when she stated:

“Of course, the statistics do not tell the whole story – leadership, spiritual growth, economic situation, population increases and many other pieces make up the story of each local church. The statistics do, however, offer a perspective that can help local congregations see themselves as part of a bigger picture…… I hope that when you return home, you will see the statistical report as a tool to be used by leaders in the local church. Have you taken in new members and how are they connecting to the life of the church? Who isn’t attending worship this year that was last year and do you know the reasons? Is your average pledge where you as a church feel it should be, given the economic situation in your congregation?……Perhaps you want to connect with a church in your district or in your size category and find out what is happening differently for them…… I encourage you to use the numbers with the church’s story to continue to learn about each other, to learn from each other, and to learn with each other.”

Beyond the Local Church and the Annual Conference When the work of the annual conference statistician is done, the statistics are forwarded to the General Council on Finance and Administration. Once compiled, verified and finalized, they are used for a variety of purposes.

The General Board of Global Ministries uses them to help annual conferences, districts, and local churches plan how to more effectively minister within their own communities. Church statistics are combined with demographic data by the office of research to help local churches analyze where there are new opportunities for outreach. (For more information go to http://research.gbgm‐umc.org)

The United Methodist Publishing House uses them to assist in planning resources and marketing. The statistics help to determine where resources are already being used and where there may be opportunities to provide new resources to local churches. (For more information on the United Methodist Publishing House, go to http://www.umph.com/resources/who/default.html)

The General Commission on the Status and Role of Women and the General Commission on Religion and Race use them to assist in monitoring and raising consciousness of gender and racial/ethnic inclusiveness in The United Methodist Church. Gender and Racial/Ethnic membership information provides a measure of progress toward the United Methodist Church's commitment toward becoming a fully inclusive denomination. (For more information go to www.gcorr.org, and www.gcsrw.org).

The Connectional Table uses the statistics as baseline and supplemental information in surveys of local churches. One recent and interesting study is Faith Communities Today, an interdenominational study. (For more information go to http://www.umc.org/site/c.lwL4KnN1LtH/b.3897191/k.B310/About_the_Connectional_Table.htm)

GCFA provides statistical information to annual conferences, other general agencies of The United Methodist Church, ecumenical organizations and other interested persons and/or institutions. And, of course, the statistics from the Tables 1, 2, and 3 are used in determining the apportionments to the annual conferences, enabling United Methodists to be in dynamic ministry together throughout the world. (For more information, go to http://www.gcfa.org/data‐services)

While it is recognized churches are about more than the number of persons attending worship or how many persons are baptized in a year, those numbers can help bring attention to matters warranting concern or celebration. Sharing with each other the objective data numbers provide helps us to keep our connection vital. The careful preparation and dissemination of the local church statistics allow us as The United Methodist Church to monitor our membership and financial health, and have a measurable basis to establish future directions. Beanie Rankin Assistant Director of Records and Statistics General Council on Finance and Administration

15

FIGURING LOCAL CHURCH DECIMALS AND APPORTIONMENTS

DECIMALS All Conference items allocated to the local churches of the Conference shall be based on the decimal arrived at by the following formula: Local Church Total Expenditure divided by Conference Total Expenditure equals Local Church Decimal; or LCTE / CTE = LCD.

A. Determine the Conference Total Expenditure (CTE) by adding the total of the following ten Table II statistical items for all chartered churches:

(51a) Pension for Pastor & Staff

(53) Pastor's Base Compensation, (54) Associate(s) Base Compensation, (55) Housing and Utilities Paid to/for Pastor and Associate(s), (57) Non-ARP Allowances Paid to/for Pastor and Associate(s), (58) Deacon Compensation (59) Diaconal Compensation (60) Other Staff Compensation (61) Current Expenses for Program (62) Current Expenses for Operating

B. Add the above ten expenditures for each local church to get their Local Church Total Expenditure (LCTE).

C. Divide each Local Church Total Expenditure by the Conference Total Expenditure (CTE) to arrive at the Local Church Decimal (LCD). (Each decimal is rounded to five decimal places.)

APPORTIONMENTS

D. Multiply the Local Church Decimal times the Conference budget to get the

local church apportionment. The Conference budget is divided into three apportioned funds: General Church, Jurisdiction, and Annual Conference. The Local Church Decimal times each of the three Conference apportioned funds will give the local church amount for the three funds.

Each Apportionment is rounded to the nearest dollar, with every chartered church being apportioned at least one dollar for each apportionment. [Newly chartered churches receive apportionments phased in over three years: 25%, 50%, and 75%.]

Annual Conference Financial Procedures #3.a., Central Texas Conference Journal 2012

51.a 53 54 55 57 58 59 60 61 62

Central 736166 Austin Avenue UMC 19,146 93,211 0 0 0 21,504 0 199,645 49,198 126,068 508,772 0.00762 565,056 0.00868Central 732421 Barry UMC 0 8,770 0 0 0 0 0 0 100 5,800 14,670 0.00022 15,484 0.00024Central 732501 Blooming Grove UMC 0 26,447 0 0 0 0 0 0 1,475 21,153 49,075 0.00074 51,965 0.00080Central 731665 Blum UMC 0 6,000 0 0 0 0 0 0 0 2,866 8,866 0.00013 7,666 0.00012Central 735845 Bosqueville UMC 0 6,500 0 0 0 0 0 8,775 1,560 11,100 27,935 0.00042 40,760 0.00063Central 986760 Bracks UMC 6,033 26,263 0 5,000 0 0 0 13,300 2,893 11,171 64,660 0.00097 52,310 0.00080Central 985468 Brushie Prairie: Saints Delight UMC 0 2,097 0 0 0 0 0 0 0 2,097 0.00003 2,097 0.00003Central 734910 Cayote UMC 2,406 9,861 0 0 0 0 0 0 0 3,218 15,485 0.00023 14,466 0.00022Central 736304 Central UMC, Waco 12,593 61,817 0 7,200 0 0 0 171,922 6,500 115,632 375,664 0.00563 389,658 0.00598Central 732523 Chatfield UMC 0 11,160 0 0 0 0 0 0 4,892 7,823 23,875 0.00036 22,824 0.00035Central 735867 China Spring UMC 10,541 41,295 0 13,128 0 0 0 66,275 6,134 31,658 169,031 0.00253 166,994 0.00256Central 734464 Clifton UMC 11,586 38,963 0 8,048 8,387 0 0 71,283 3,071 58,457 199,795 0.00299 222,550 0.00342Central 736224 Cogdell Memorial UMC 9,600 62,677 0 0 65 0 0 55,501 6,881 38,753 173,477 0.00260 178,729 0.00274Central 732545 Coolidge UMC 0 18,804 0 0 0 0 0 1,800 1,700 13,905 36,209 0.00054 34,161 0.00052Central 732603 Corsicana First UMC 26,132 57,884 27,956 21,667 3,907 0 0 173,179 26,732 160,508 497,965 0.00746 514,545 0.00790Central 731825 Covington UMC 1,710 6,000 0 4,560 0 0 0 0 200 6,965 19,435 0.00029 26,479 0.00041Central 734522 Crawford UMC 7,891 38,500 0 0 0 0 0 11,298 3,748 19,981 81,418 0.00122 90,858 0.00139Central 732647 Dawson UMC 7,671 29,320 0 0 0 0 0 0 220 19,900 57,111 0.00086 59,035 0.00091Central 987148 Dennis Chapel UMC 0 4,000 0 3,344 0 0 0 1,200 200 2,160 10,904 0.00016 11,229 0.00017Central 732512 Dresden UMC 0 8,620 0 0 0 0 0 0 0 1,641 10,261 0.00015 11,775 0.00018Central 735880 Elm Mott UMC 0 15,031 0 0 0 0 0 4,250 139 8,342 27,762 0.00042 30,645 0.00047Central 732682 Emhouse UMC 2,167 8,040 0 0 0 0 0 1,722 679 2,539 15,147 0.00023 16,313 0.00025Central 732705 Eureka UMC 2,823 13,460 0 2,000 0 0 0 0 400 10,799 29,482 0.00044 33,874 0.00052Central 732727 Frost UMC 5,834 22,000 0 6,000 0 0 0 0 2,803 18,565 55,202 0.00083 59,130 0.00091Central 736018 Gholson-Wesley Chapel UMC 3,925 19,250 0 0 0 0 0 7,061 810 13,807 44,853 0.00067 28,668 0.00044Central 732740 Groesbeck First UMC 13,144 51,210 0 5,515 0 0 0 37,708 8,814 52,867 169,258 0.00254 162,823 0.00250Central 735903 Hewitt UMC 11,207 51,240 0 4,800 450 0 0 21,107 1,715 27,189 117,708 0.00176 115,211 0.00177Central 736725 Hillsboro First UMC 9,594 46,423 0 8,640 382 0 0 76,349 4,923 85,907 232,218 0.00348 237,103 0.00364Central 732762 Hubbard First UMC 9,535 41,284 0 3,000 0 0 0 17,373 500 17,000 88,692 0.00133 112,230 0.00172Central 736782 Italy UMC 3,000 18,000 0 0 0 0 0 0 1,245 10,245 32,490 0.00049 33,826 0.00052Central 736805 Itasca UMC 0 9,120 0 6,840 1,942 0 0 910 2,547 8,063 29,422 0.00044 26,331 0.00040Central 732784 Kerens UMC 8,661 26,119 0 0 200 0 0 8,975 2,185 16,717 62,857 0.00094 59,395 0.00091Central 736543 King Memorial UMC 11,083 44,076 0 6,078 0 0 0 21,655 2,811 26,243 111,946 0.00168 110,068 0.00169Central 733061 Kirvin UMC 0 3,949 0 500 0 0 0 0 13 2,451 6,913 0.00010 6,801 0.00010Central 736235 Korean UMC 0 33,600 0 6,400 0 0 0 0 6,401 19,482 65,883 0.00099 55,749 0.00086Central 736326 Lake Shore UMC 8,430 28,246 0 2,403 0 0 0 14,052 1,093 25,278 79,502 0.00119 73,684 0.00113Central 732716 Lakeside UMC 4,282 40,606 0 5,486 0 0 0 20,364 4,303 39,973 115,014 0.00172 93,980 0.00144Central 735925 Lakeview UMC 0 25,663 0 4,148 0 0 0 8,176 1,582 21,116 60,685 0.00091 64,647 0.00099Central 735812 Lebanon UMC 0 14,000 0 0 0 0 0 0 1,386 4,837 20,223 0.00030 20,187 0.00031Central 735947 Leroy UMC 0 6,500 0 0 0 0 0 0 155 0 6,655 0.00010 9,457 0.00015

TOTAL 2011

Statistics

Local Church

Decimals 2013

2012 STATISTICS and the 2014 DECIMAL

DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities

Pastor & Associate(s)

Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

16

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

Central 736747 Line Street UMC 7,556 27,307 0 0 0 0 0 4,800 810 14,779 55,252 0.00083 54,850 0.00084Central 735960 Lorena UMC 8,750 47,533 0 3,653 0 0 0 53,438 8,428 26,474 148,276 0.00222 138,471 0.00213Central 735982 Mart First UMC 10,098 30,876 0 6,500 0 0 0 20,784 4,482 31,314 104,054 0.00156 100,604 0.00154Central 734806 McGregor UMC 11,077 45,972 0 7,178 0 0 0 35,753 4,093 36,948 141,021 0.00211 140,092 0.00215Central 736007 Meier Settlement UMC 0 25,000 0 0 0 0 0 2,400 2,210 8,338 37,948 0.00057 37,484 0.00058Central 734828 Meridian UMC 5,400 47,977 0 3,600 0 0 0 29,486 5,153 34,908 126,524 0.00190 118,653 0.00182Central 732807 Mexia First UMC 11,192 51,245 0 7,500 0 0 0 90,005 9,114 81,720 250,776 0.00376 223,814 0.00344Central 732842 Mount Calm UMC 1,350 5,820 0 0 0 0 0 0 9 1,652 8,831 0.00013 9,466 0.00015Central 986782 Mount Zion UMC, Waco 600 24,347 0 9,600 0 0 0 9,300 2,042 16,558 62,447 0.00094 56,748 0.00087Central 730741 New Beginnings UMC 0 7,551 0 0 0 0 0 0 0 4,622 12,173 0.00018 7,551 0.00012Central 986884 Perry Chapel UMC 0 5,600 0 1,920 0 0 0 0 100 2,498 10,118 0.00015 9,684 0.00015Central 736042 Perry UMC 0 25,000 0 0 0 0 0 0 2,148 21,539 48,687 0.00073 51,804 0.00080Central 733015 Pleasant Grove UMC 2,887 10,159 0 0 200 0 0 1,200 1,662 9,513 25,621 0.00038 24,147 0.00037Central 732944 Richland UMC 2,050 5,400 0 0 250 0 0 600 982 5,452 14,734 0.00022 12,899 0.00020Central 736144 Robinson Drive UMC 9,990 28,400 0 0 0 0 0 0 2,860 25,814 67,064 0.00101 66,667 0.00102Central 736361 Sparks Memorial UMC 9,764 25,718 0 5,400 0 0 0 13,543 895 5,156 60,476 0.00091 82,745 0.00127Central 736122 Speegleville UMC 0 5,771 0 0 0 0 0 0 768 7,354 13,893 0.00020 7,445 0.00011Central 985732 Springhill UMC 2,565 10,209 0 2,280 0 0 0 600 200 2,977 18,831 0.00028 16,789 0.00026Central 985424 St. Andrew's UMC, Corsicana 0 9,276 0 2,316 0 0 0 1,840 675 7,321 21,428 0.00032 20,744 0.00032Central 986793 St. James UMC, Waco 0 23,300 0 0 0 0 0 0 240 12,000 35,540 0.00053 44,540 0.00068Central 732580 St. Luke UMC, Corsicana 10,125 20,220 0 6,000 0 0 0 5,746 1,877 22,939 66,907 0.00100 65,203 0.00100Central 985561 St. Luke UMC, Mexia 0 0 0 13,488 0 0 0 6,400 300 4,119 24,307 0.00036 18,985 0.00029Central 732988 Tehuacana UMC 2,220 13,200 0 0 0 0 0 4,546 815 9,035 29,816 0.00045 31,309 0.00048Central 733050 Thornton UMC 1,670 8,500 0 0 0 0 0 0 445 4,307 14,922 0.00022 15,436 0.00024Central 985572 Union Memorial UMC 750 10,000 0 4,200 3,697 0 0 4,475 14,208 8,043 45,373 0.00068 32,496 0.00050Central 735003 Valley Mills First UMC 9,635 29,412 0 0 0 0 0 8,105 2,011 18,019 67,182 0.00101 63,619 0.00098Central 736246 Waco First UMC 41,711 109,705 109,156 119,400 0 0 0 462,869 160,658 360,274 1,363,773 0.02044 1,336,900 0.02052Central 985402 Wesley Chapel UMC, Pelham 0 2,097 0 0 0 0 0 0 0 3,010 5,107 0.00008 2,097 0.00003Central 732625 Wesley UMC, Corsicana 2,962 14,400 0 310 0 0 0 2,310 632 11,301 31,915 0.00048 30,896 0.00047Central 986771 Wesley UMC, Waco 0 10,400 0 0 0 0 0 0 0 18,820 29,220 0.00044 46,922 0.00072Central 736428 West First UMC 4,805 12,164 0 5,750 0 0 0 7,384 1,161 13,570 44,834 0.00067 50,540 0.00078Central 736257 Woodway UMC 12,181 57,658 0 7,381 0 0 0 175,498 33,218 134,775 420,711 0.00630 429,561 0.00659Central 733048 Wortham UMC 9,600 26,296 0 4,800 800 0 0 17,032 1,790 22,085 82,403 0.00123 74,394 0.00114

17

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

East 985663 Alliance of Faith UMC 0 10,000 0 0 0 0 0 3,600 1,800 10,664 26,064 0.00039 16,350 0.00025East 731585 Alvarado UMC 12,810 60,836 0 4,167 0 0 0 106,894 32,547 69,181 286,435 0.00429 260,151 0.00399East 733185 Arlington First UMC 44,437 105,285 129,008 92,830 0 0 0 625,900 96,382 356,900 1,450,742 0.02174 1,419,125 0.02179East 736565 Bardwell UMC 0 4,800 0 0 0 0 0 6,000 615 7,963 19,378 0.00029 20,157 0.00031East 733174 Bedford First UMC 24,649 85,368 0 24,000 0 63,960 0 94,130 14,819 136,288 443,214 0.00664 417,951 0.00642East 736587 Bethel UMC, Waxahachie 0 22,736 0 0 0 0 0 0 515 14,635 37,886 0.00057 44,583 0.00068East 736601 Bristol UMC 0 7,200 0 0 0 0 0 2,810 0 3,662 13,672 0.00020 22,875 0.00035East 736623 Britton UMC 2,598 9,180 0 0 0 0 0 0 500 8,310 20,588 0.00031 15,821 0.00024East 733950 Campus Drive UMC 11,981 56,045 0 22,399 0 0 0 50,427 26,568 90,575 257,995 0.00387 237,822 0.00365East 733208 Colleyville UMC 22,073 78,388 42,571 10,000 680 0 0 221,696 38,030 158,304 571,742 0.00857 581,891 0.00893East 733254 Community of Hope UMC 10,228 22,000 0 26,000 0 0 0 201,580 33,931 120,396 414,135 0.00621 374,443 0.00575East 733210 Covenant UMC 8,534 25,679 0 3,716 0 0 0 26,394 5,830 51,820 121,973 0.00183 137,107 0.00210East 733711 Davis Memorial UMC 10,717 35,202 0 14,400 0 0 0 33,944 8,871 39,195 142,329 0.00213 146,768 0.00225East 733334 Eastern Hills UMC (2) 0 9,000 0 0 0 0 0 8,628 866 33,482 51,976 0.00077 59,428 0.00091East 736667 Ennis First UMC 12,113 44,102 0 6,480 0 0 0 63,563 48,927 94,843 270,028 0.00405 253,518 0.00389East 733163 Epworth UMC 8,949 26,792 0 8,721 0 0 0 67,862 13,339 71,742 197,405 0.00296 160,158 0.00246East 733221 Euless First UMC 21,866 61,605 0 14,125 482 45,000 0 135,555 200 213,512 492,345 0.00738 424,637 0.00652East 733243 Everman UMC 8,985 30,841 0 3,879 0 0 0 20,933 7,883 25,821 98,342 0.00147 96,110 0.00148East 737002 Ferris Heights UMC 9,038 46,340 0 2,943 0 0 0 38,299 6,696 43,717 147,033 0.00220 138,452 0.00213East 736680 Ferris UMC 3,382 23,463 0 5,500 0 0 0 0 2,142 22,575 57,062 0.00086 55,791 0.00086East 733403 Forest Hill UMC (2) 4,442 6,140 0 0 1,549 0 0 0 718 16,934 29,783 0.00045 35,068 0.00054East 733196 Good Shepherd UMC 10,921 30,190 0 11,500 0 0 0 32,950 2,351 32,580 120,492 0.00181 122,083 0.00187East 739615 Grace UMC, Arlington 9,982 14,112 0 6,250 0 0 0 16,150 2,847 21,637 70,978 0.00106 66,804 0.00103East 733540 Grapevine First UMC 59,193 114,180 227,547 34,721 3,060 54,859 0 755,398 202,448 461,663 1,913,069 0.02867 1,883,217 0.02891East 733345 Handley UMC 10,472 32,070 0 8,000 1,691 0 0 38,577 4,176 92,384 187,370 0.00281 185,981 0.00286East 733584 Hurst First UMC 73,315 70,898 22,500 42,000 0 225,410 0 615,352 105,473 441,015 1,595,963 0.02392 1,465,106 0.02249East 733607 Keller UMC 41,708 78,740 70,511 66,000 0 57,600 0 495,257 110,510 224,913 1,145,239 0.01716 1,052,537 0.01616East 733620 Kennedale UMC 10,871 16,025 0 20,125 0 0 0 5,150 2,044 26,703 80,918 0.00121 81,191 0.00125East 733642 Mansfield First UMC 38,381 89,332 95,444 67,942 17,196 0 0 1,799,136 163,214 469,010 2,739,655 0.04106 2,451,489 0.03764East 736840 Maypearl UMC 3,852 25,680 0 0 0 0 0 960 1,184 5,438 37,114 0.00056 39,594 0.00061East 985526 McMillan UMC 19,207 36,173 0 15,688 0 0 0 24,602 14,250 44,602 154,522 0.00232 150,823 0.00232East 733380 Meadowbrook UMC 16,185 57,096 27,813 24,000 0 0 0 163,657 9,584 170,285 468,620 0.00702 487,566 0.00749East 736884 Midlothian UMC 13,636 43,735 8,032 41,328 0 0 0 150,064 9,008 89,351 355,154 0.00532 355,294 0.00545East 985617 Morningside UMC 9,566 33,780 0 14,800 0 0 0 55,454 6,906 46,143 166,649 0.00250 126,669 0.00194East 733356 New World UMC 23,865 78,000 2,850 18,587 0 60,690 0 361,914 45,080 165,463 756,449 0.01134 766,386 0.01177

18

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

East 736920 Ovilla UMC 12,637 70,000 0 6,970 0 0 0 122,700 27,782 89,985 330,074 0.00495 296,819 0.00456East 736942 Palmer UMC 10,399 39,441 0 6,271 0 0 0 23,833 4,683 26,298 110,925 0.00166 110,810 0.00170East 733447 Polytechnic UMC 8,222 39,634 0 16,800 0 0 0 57,435 14,761 23,925 160,777 0.00241 169,367 0.00260East 736964 Red Oak UMC 9,406 45,686 0 7,000 966 0 0 109,851 15,721 50,827 239,457 0.00359 246,834 0.00379East 733460 Richland Hills UMC 10,070 73,977 0 0 0 4,728 0 177,729 52,535 114,062 433,101 0.00649 421,846 0.00648East 736793 Sardis UMC 4,591 23,000 0 0 0 0 0 0 2,933 19,246 49,770 0.00075 49,073 0.00075East 733686 Smithfield UMC 12,208 52,056 0 0 350 0 0 79,697 9,452 86,321 240,084 0.00360 265,850 0.00408East 733232 St. Andrew's UMC, Arlington 13,192 77,485 0 790 100 0 0 166,497 40,652 109,423 408,139 0.00612 406,390 0.00624East 985537 St. Andrew's UMC, Fort Worth 10,976 37,409 0 10,568 0 0 0 35,039 3,289 49,336 146,617 0.00220 158,041 0.00243East 733130 St. Barnabas UMC 25,141 91,150 51,675 44,925 2,375 0 0 354,737 56,184 175,673 801,860 0.01202 755,308 0.01160East 733367 St. John the Apostle UMC 35,925 91,833 8,800 38,160 0 0 0 168,077 48,944 167,051 558,790 0.00837 504,930 0.00775East 733505 St. Luke UMC, Fort Worth 18,461 59,672 0 9,684 0 0 0 139,748 16,892 117,441 361,898 0.00542 340,448 0.00523East 733287 St. Matthew UMC 10,840 51,939 0 18,954 0 0 0 28,650 9,475 29,969 149,827 0.00225 145,967 0.00224East 733675 St. Paul UMC, Hurst 23,602 75,744 31,217 26,633 1,954 0 0 73,476 13,841 97,295 343,762 0.00515 318,586 0.00489East 733755 St. Stephen UMC 10,805 36,864 0 3,000 0 0 0 56,670 12,514 67,001 186,854 0.00280 180,672 0.00277East 733618 Tongan First UMC 4,500 23,500 0 0 600 0 0 0 2,600 10,000 41,200 0.00062 51,592 0.00079East 733106 Trinity UMC, Arlington 46,824 130,758 46,980 72,956 0 169,909 0 689,960 107,323 386,179 1,650,889 0.02474 1,632,977 0.02507East 736758 Trinity UMC, Ennis 0 2,400 0 0 0 0 0 0 50 11,435 13,885 0.00021 15,325 0.00024East 733744 Watauga UMC 4,808 37,445 0 12,100 0 0 0 30,140 6,079 41,259 131,831 0.00198 112,298 0.00172East 737024 Waxahachie First UMC 22,889 57,008 15,067 10,000 9,768 31,167 0 340,901 59,964 183,938 730,702 0.01095 669,969 0.01029East 733700 White's Chapel UMC 125,055 169,044 326,165 318,491 0 70,000 0 2,638,856 430,707 835,097 4,913,415 0.07360 4,788,350 0.07351East 733128 William C. Martin UMC 14,600 66,618 23,503 82,000 0 0 0 313,620 33,486 213,920 747,747 0.01121 859,576 0.01320

19

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

North 731541 Acton UMC 38,230 55,934 25,228 40,400 10,334 96,425 0 465,475 79,507 243,855 1,055,388 0.01582 1,080,296 0.01659North 733802 Aledo UMC 20,626 54,153 20,408 60,005 0 0 0 373,595 40,405 112,299 681,491 0.01021 612,660 0.00941North 733722 Alliance UMC 9,967 56,944 0 7,265 0 0 0 101,233 18,363 105,370 299,142 0.00448 298,231 0.00458North 731563 Annetta UMC 810 25,984 0 5,400 0 0 0 0 6,823 19,152 58,169 0.00087 32,369 0.00050North 733983 Arborlawn UMC 42,130 105,954 115,972 71,208 0 0 0 675,004 181,801 449,322 1,641,391 0.02460 1,635,866 0.02511North 733904 Arlington Heights UMC 36,558 74,437 97,565 28,000 0 0 0 303,739 30,945 275,894 847,138 0.01270 829,775 0.01274North 733265 Asbury UMC 5,866 19,494 0 0 213 0 0 5,100 371 15,561 46,605 0.00070 61,791 0.00095North 733824 Azle First UMC 14,144 76,544 0 34,608 0 0 0 277,485 31,090 116,457 550,328 0.00825 466,293 0.00716North 733846 Benbrook UMC 10,306 35,593 0 12,000 0 0 0 63,916 942 64,657 187,414 0.00280 165,466 0.00254North 733926 Bethel UMC, Fort Worth 3,559 17,136 0 0 0 0 0 0 1,115 11,303 33,113 0.00050 32,535 0.00050North 731621 Bethel UMC, Weatherford 7,187 18,594 0 12,600 0 0 0 7,720 4,477 19,742 70,320 0.00105 68,917 0.00106North 731643 Bethesda UMC 10,463 40,466 0 3,590 0 0 0 34,003 8,154 27,365 124,041 0.00186 120,918 0.00186North 731687 Brock UMC 7,290 36,818 0 14,000 0 0 0 22,717 18,195 30,222 129,242 0.00194 137,339 0.00211North 731701 Burleson First UMC 25,149 65,999 35,014 42,533 0 0 0 206,977 25,321 175,547 576,540 0.00864 589,268 0.00905North 731723 Cahill UMC 4,875 11,324 0 18,275 0 0 0 9,000 4,594 10,888 58,956 0.00088 55,874 0.00086North 732261 Calvary UMC 0 0 0 17,400 0 0 0 0 2,829 4,487 24,716 0.00037 20,600 0.00032North 734167 Christ UMC 9,861 31,060 0 18,908 10,000 0 0 37,443 7,138 39,130 153,540 0.00230 175,492 0.00269North 731767 Cleburne First UMC 14,489 67,668 0 12,000 2,329 0 0 307,906 41,814 119,111 565,317 0.00847 560,601 0.00861North 732283 Couts Memorial UMC 13,099 59,200 0 28,400 1,409 0 0 131,327 20,349 69,660 323,444 0.00485 317,771 0.00488North 731530 Cresson UMC 7,263 29,466 0 0 0 0 0 3,890 0 7,874 48,493 0.00073 50,509 0.00078North 733813 Crowley UMC 12,059 49,517 0 6,000 0 0 0 85,436 9,423 90,885 253,320 0.00380 240,432 0.00369North 733881 Dido UMC 10,350 29,328 0 10,000 0 0 0 16,960 2,012 24,758 93,408 0.00140 78,545 0.00121North 733835 Eagle Mountain UMC 0 11,000 0 0 0 0 0 0 44 10,030 21,074 0.00032 23,277 0.00036North 734054 Edge Park UMC 21,042 34,013 0 16,562 0 0 0 131,103 9,295 56,639 268,654 0.00403 264,228 0.00406North 730637 Faith UMC 5,678 18,701 0 3,972 0 0 0 9,648 3,390 35,709 77,098 0.00116 143,937 0.00221North 734021 Fort Worth First UMC 101,888 147,020 242,543 167,236 0 151,131 0 1,350,711 376,579 667,999 3,205,107 0.04803 3,111,145 0.04776North 733915 Genesis UMC 30,772 94,414 45,500 50,483 720 0 0 336,498 22,675 209,907 790,969 0.01185 711,936 0.01093North 731905 Glen Rose UMC 11,587 53,674 23,927 14,538 0 0 0 71,666 12,051 36,759 224,202 0.00336 216,825 0.00333North 731927 Godley UMC 11,931 48,703 0 0 0 0 0 12,189 5,000 14,000 91,823 0.00138 80,553 0.00124North 734043 Grace UMC, Fort Worth 0 14,000 0 0 0 0 0 13,863 540 30,600 59,003 0.00088 50,643 0.00078North 731940 Granbury UMC 25,340 72,588 36,600 47,200 0 0 0 362,783 67,395 177,062 788,968 0.01182 777,392 0.01194North 731962 Grandview UMC 10,410 40,793 0 0 0 0 0 41,219 4,569 36,153 133,144 0.00200 145,479 0.00223North 732000 Holder's Chapel UMC 0 0 0 17,197 500 0 0 0 1,137 7,556 26,390 0.00040 29,664 0.00046North 732022 Joshua UMC 17,923 41,649 16,990 22,200 0 0 0 84,192 7,320 87,907 278,181 0.00417 275,681 0.00423North 734783 Kopperl UMC 0 14,400 0 0 0 0 0 5,685 1,554 12,882 34,521 0.00052 33,281 0.00051North 734065 Lighthouse Fellowship 27,595 74,887 0 18,000 0 62,136 0 347,508 122,888 108,104 761,118 0.01141 776,787 0.01193North 732011 Millsap UMC 0 0 0 18,000 300 0 0 1,710 2,418 10,333 32,761 0.00049 27,364 0.00042North 732102 Poolville UMC 6,841 15,902 0 9,000 0 0 0 9,268 646 5,976 47,633 0.00071 43,184 0.00066North 734101 Ridglea UMC 10,462 49,263 0 3,359 0 0 0 94,309 12,228 97,570 267,191 0.00400 264,690 0.00406North 734123 River Oaks UMC 6,493 29,040 0 5,707 400 0 0 38,453 8,783 50,550 139,426 0.00209 153,089 0.00235

20

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

North 734282 Saginaw UMC 15,133 70,407 0 13,600 0 0 0 196,529 22,293 118,574 436,536 0.00654 388,377 0.00596North 732192 Silver Creek UMC 10,254 5,656 0 36,000 0 0 0 56,910 5,808 35,316 149,944 0.00225 142,441 0.00219North 732181 Springtown UMC 8,818 40,500 0 3,393 0 0 0 25,373 5,568 42,954 126,606 0.00190 135,839 0.00209North 731780 St. Mark UMC, Cleburne 11,924 58,034 0 0 0 0 0 66,731 10,582 69,180 216,451 0.00324 218,795 0.00336North 731712 Temple Hall UMC 865 0 0 8,400 0 0 0 0 1,840 5,654 16,759 0.00025 15,678 0.00024North 732226 Tolar UMC 2,275 1,450 0 13,550 0 0 0 2,431 441 14,363 34,510 0.00052 26,996 0.00041North 734087 University UMC 11,103 41,544 0 20,667 0 0 0 109,933 17,662 142,230 343,139 0.00514 375,047 0.00576North 735025 Walnut Springs Memorial UMC 0 17,550 0 0 0 0 0 0 2,357 4,364 24,271 0.00036 24,271 0.00037North 731951 Waples UMC 1,486 14,000 0 0 0 0 0 3,120 950 17,363 36,919 0.00055 34,699 0.00053North 731984 Watts Chapel UMC 0 19,580 0 7,200 0 0 0 0 1,389 17,955 46,124 0.00069 31,365 0.00048North 732306 Weatherford First UMC 20,823 66,128 19,000 27,308 0 0 0 242,706 37,360 99,131 512,456 0.00768 527,086 0.00809North 731745 Wesley Memorial UMC 2,663 6,949 0 0 0 0 0 11,551 145 10,058 31,366 0.00047 49,164 0.00075North 734247 Wesley UMC, Fort Worth 7,360 12,123 0 14,831 0 0 0 14,526 9,492 27,772 86,104 0.00129 81,868 0.00126North 734316 Western Hills UMC 10,922 32,556 0 4,150 0 0 0 90,564 4,703 44,979 187,874 0.00282 204,772 0.00314

21

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

South 735127 Bartlett UMC 0 18,000 0 0 0 0 0 4,730 618 1,586 24,934 0.00037 43,051 0.00066South 735140 Belton First UMC 13,107 63,409 0 8,320 0 0 0 224,638 21,120 84,924 415,518 0.00623 423,120 0.00650South 734715 Bethel UMC, Temple 0 3,000 0 0 0 0 0 0 325 840 4,165 0.00006 6,420 0.00010South 735207 Bruceville-Eddy UMC 9,139 30,006 0 0 0 0 0 0 519 13,265 52,929 0.00079 45,219 0.00069South 734566 Evant UMC 0 22,000 0 0 0 0 0 5,990 1,054 15,917 44,961 0.00067 44,829 0.00069South 735220 Florence UMC 11,536 26,092 0 4,800 0 0 0 16,945 9,188 19,883 88,444 0.00133 86,255 0.00132South 735218 Foundation at Lakewood UMC 11,598 51,266 0 19,200 990 0 0 157,556 36,143 84,263 361,016 0.00541 354,646 0.00544South 734588 Gatesville UMC 12,688 53,424 0 12,000 0 0 0 79,038 10,318 33,509 200,977 0.00301 204,712 0.00314South 735242 Georgetown First UMC 19,654 102,568 99,194 22,908 0 0 0 540,604 82,223 378,642 1,245,793 0.01867 1,148,764 0.01764South 733697 Good News UMC 7,918 28,161 17,493 17,500 0 0 0 3,864 14,356 14,798 104,090 0.00156 80,826 0.00124South 735184 Grace UMC, Copperas Cove 19,200 73,442 27,951 14,026 0 0 0 87,029 15,611 76,135 313,394 0.00470 334,978 0.00514South 735300 Granger UMC 0 3,120 0 0 175 0 0 0 55 2,651 6,001 0.00009 5,733 0.00009South 735311 Harker Heights UMC 10,889 39,799 0 8,450 0 0 0 29,411 10,200 46,140 144,889 0.00217 158,915 0.00244South 735322 Holland UMC 0 5,500 0 2,100 2,400 0 0 0 521 7,234 17,755 0.00027 16,946 0.00026South 735344 Hutto Discovery UMC 10,876 38,076 0 7,200 0 0 0 36,474 17,686 36,598 146,910 0.00220 133,526 0.00205South 735366 Jarrell UMC 2,652 11,246 0 0 0 0 0 0 718 7,774 22,390 0.00034 22,625 0.00035South 734761 Jonesboro UMC 0 2,400 0 0 0 0 0 0 0 2,168 4,568 0.00007 4,610 0.00007South 986851 Kell's Branch UMC 0 1,560 0 0 0 0 0 0 350 0 1,910 0.00003 1,940 0.00003South 735388 Killeen First UMC 24,227 77,249 46,088 27,385 0 0 0 235,878 105,454 190,939 707,220 0.01060 705,154 0.01083South 734577 Lanham UMC 0 4,650 0 0 0 0 0 0 0 843 5,493 0.00008 7,100 0.00011South 735446 Leon UMC 8,645 15,461 0 2,499 0 0 0 4,848 5,455 9,203 46,111 0.00069 46,277 0.00071South 735424 Little River UMC 10,975 54,000 0 3,100 0 0 0 14,900 4,500 27,028 114,503 0.00172 101,855 0.00156South 734841 Moody UMC 5,722 15,461 0 2,499 0 0 0 11,046 5,345 17,984 58,057 0.00087 58,167 0.00089South 736020 Mooreville UMC 10,616 43,482 0 0 0 0 0 0 6,812 19,463 80,373 0.00120 81,313 0.00125South 734885 Mosheim UMC 0 4,800 0 0 125 0 0 0 30 1,663 6,618 0.00010 5,890 0.00009South 986816 Mount Zion UMC, Belton 0 14,500 0 0 0 0 0 8,995 553 9,358 33,406 0.00050 27,990 0.00043South 735468 Nolanville UMC 0 25,019 0 0 0 0 0 0 715 11,366 37,100 0.00056 39,303 0.00060South 735641 Oak Park UMC 12,461 48,894 0 6,000 0 0 0 63,185 9,744 56,699 196,983 0.00295 210,403 0.00323South 734908 Oglesby UMC 2,122 12,315 0 0 0 0 0 720 0 9,806 24,963 0.00037 30,564 0.00047South 734954 Pidcoke UMC 0 9,200 0 2,800 0 0 0 0 541 4,007 16,548 0.00025 18,100 0.00028South 734932 Purmela UMC 0 12,000 0 0 0 0 0 0 252 5,418 17,670 0.00026 19,965 0.00030South 735481 Rogers UMC 0 0 0 6,900 0 0 0 0 37 5,002 11,939 0.00018 12,398 0.00019South 767885 Rosebud UMC 0 27,295 0 0 0 0 0 2,400 787 13,691 44,173 0.00066 44,865 0.00069South 735504 Round Rock First UMC 38,680 129,084 102,358 60,226 0 0 0 661,709 151,101 323,525 1,466,683 0.02198 1,362,878 0.02092South 735526 Salado UMC 12,215 57,142 0 6,646 0 0 0 273,811 42,136 107,618 499,568 0.00749 424,214 0.00651South 735390 St. Andrew's UMC, Killeen 12,739 36,280 0 9,437 0 0 0 35,326 5,915 24,911 124,608 0.00187 124,305 0.00191South 986862 St. James UMC, Temple 7,300 35,647 0 2,372 450 0 0 6,000 4,123 18,347 74,239 0.00111 70,685 0.00109South 735286 St. John 's UMC 13,645 83,207 0 6,444 0 0 0 233,508 34,114 112,269 483,187 0.00724 477,091 0.00732South 735377 St. Luke UMC, Killeen 0 40,901 11,661 3,317 0 0 0 75,364 41,635 125,590 298,468 0.00447 276,399 0.00424South 986827 St. Paul UMC, Georgetown 1,825 16,900 0 0 0 0 0 1,300 300 5,800 26,125 0.00039 25,788 0.00040

22

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

South 735628 St. Paul UMC, Temple 0 11,800 0 7,580 7,620 0 0 9,797 1,134 15,109 53,040 0.00079 49,272 0.00076South 735515 St. Philip's UMC 21,274 60,781 27,736 50,820 2,017 0 0 228,140 27,152 108,209 526,129 0.00788 535,714 0.00822South 735561 Taylor First UMC 10,701 29,587 0 5,757 0 0 0 22,363 2,933 25,729 97,070 0.00145 90,918 0.00140South 735606 Temple First UMC 30,117 114,592 84,795 48,581 0 0 0 433,266 28,730 236,529 976,610 0.01464 927,744 0.01424South 735583 Tenth Street UMC 9,942 26,251 0 2,299 0 0 0 4,938 983 11,479 55,892 0.00084 49,537 0.00076South 735685 Thrall UMC 2,500 9,100 0 0 0 0 0 1,845 142 5,159 18,746 0.00028 15,092 0.00023South 735708 Troy UMC 11,685 37,825 0 9,000 0 0 0 48,547 2,742 13,415 123,214 0.00185 124,513 0.00191South 735253 Wellspring UMC 12,420 53,340 0 22,200 0 0 0 197,662 13,449 95,251 394,322 0.00591 385,041 0.00591

23

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

West 730103 Ballinger UMC 10,145 35,000 0 5,559 0 0 0 17,160 2,328 37,244 107,436 0.00161 140,028 0.00215West 730125 Bangs UMC 8,159 22,128 0 0 0 0 0 0 831 10,995 42,113 0.00063 46,014 0.00071West 730160 Blanket UMC 3,942 8,820 0 0 0 0 0 1,750 1,212 11,797 27,521 0.00041 31,605 0.00049West 734407 Bluff Dale UMC 4,286 16,636 0 0 0 0 0 8,649 977 8,630 39,178 0.00059 34,074 0.00052West 730808 Breckenridge First UMC 9,373 33,300 0 9,000 0 0 0 72,654 7,698 68,391 200,416 0.00300 229,015 0.00352West 730205 Brownwood First UMC 10,705 55,732 0 17,000 2,472 0 0 144,984 38,176 85,738 354,807 0.00532 344,157 0.00528West 730854 Cedar Springs UMC 0 1,600 0 2,000 0 0 0 0 1,025 1,965 6,590 0.00010 5,696 0.00009West 730182 Central UMC, Brownwood 5,301 30,248 0 0 0 0 0 29,704 6,921 46,870 119,044 0.00178 111,161 0.00171West 731222 Central UMC, Mineral Wells 0 16,200 0 6,000 4,800 0 0 0 2,192 18,240 47,432 0.00071 47,117 0.00072West 730887 Cisco First UMC 7,743 33,815 0 6,000 0 0 0 15,078 2,186 29,832 94,654 0.00142 90,951 0.00140West 730284 Coleman First UMC 5,193 25,365 0 11,603 0 0 0 37,504 13,437 46,794 139,896 0.00210 111,034 0.00170West 730320 Comanche First UMC 8,654 27,876 0 7,500 0 0 0 45,099 12,707 44,357 146,193 0.00219 132,082 0.00203West 734500 Cranfills Gap UMC 2,622 9,827 0 0 0 0 0 3,366 520 5,761 22,096 0.00033 22,554 0.00034West 730945 Cross Plains UMC 4,893 30,747 0 4,800 366 0 0 10,543 7,620 32,095 91,064 0.00136 76,585 0.00118West 730386 DeLeon UMC 9,916 31,906 0 6,548 0 0 0 38,297 23,887 30,689 141,243 0.00212 133,114 0.00204West 734544 Dublin First UMC 0 6,000 0 4,000 0 0 0 13,561 1,435 27,734 52,730 0.00079 47,675 0.00073West 730227 Early UMC 7,508 43,336 0 0 0 0 0 16,822 3,977 25,105 96,748 0.00145 98,925 0.00152West 730980 Eastland UMC 14,195 55,000 10,500 0 0 0 0 84,436 53,236 85,955 303,322 0.00455 281,010 0.00431West 987024 Emanuel Chapel UMC 1,932 4,800 0 0 0 0 0 2,100 160 5,570 14,562 0.00022 13,460 0.00021West 730193 Fishermen's Chapel UMC 0 2,675 0 0 0 0 0 0 0 7,142 9,817 0.00015 11,186 0.00017West 731027 Gordon UMC 10,591 26,192 0 5,500 0 0 0 0 6,725 22,318 71,326 0.00107 52,098 0.00080West 731040 Gorman UMC 0 0 0 0 0 0 0 0 555 6,735 7,290 0.00011 10,071 0.00015West 730650 Gouldbusk UMC 0 11,353 0 1,734 550 0 0 0 1,311 4,874 19,822 0.00030 18,611 0.00029West 731062 Graford UMC 0 2,400 0 0 0 0 0 0 390 5,850 8,640 0.00013 8,190 0.00013West 731084 Graham First UMC 18,401 73,156 8,500 34,505 0 0 0 315,236 64,908 118,799 633,505 0.00949 653,089 0.01003West 734657 Green's Creek UMC 0 6,600 0 11,100 2,300 0 0 0 5,277 8,695 33,972 0.00051 32,548 0.00050West 730466 Gustine UMC 2,086 7,800 0 0 0 0 0 2,698 80 4,859 17,523 0.00026 14,162 0.00022West 734624 Hamilton UMC 9,359 40,917 0 3,463 1,934 0 0 51,976 5,602 45,878 159,129 0.00238 159,313 0.00245West 730912 Hannibal UMC 1,222 4,290 0 0 0 0 0 0 0 1,543 7,055 0.00011 6,254 0.00010West 734681 Hico UMC 10,857 41,538 0 3,643 0 0 0 34,868 8,147 36,854 135,907 0.00204 134,340 0.00206West 734726 Iredell UMC 7,243 12,268 0 4,200 0 0 0 0 469 9,100 33,280 0.00050 33,119 0.00051West 731142 Jean UMC 2,025 9,032 0 0 0 0 0 0 1,188 4,209 16,454 0.00025 15,970 0.00024West 730147 Lake Brownwood UMC 2,649 11,500 0 4,200 0 0 0 0 538 11,026 29,913 0.00045 28,717 0.00044West 734431 Lamkin UMC 1,651 0 0 7,750 0 0 0 590 50 1,727 11,768 0.00018 11,228 0.00017West 734475 Laurel Street UMC 0 6,067 0 0 0 0 0 0 460 6,017 12,544 0.00019 12,505 0.00019West 730502 May UMC 6,592 7,326 0 5,100 0 0 0 0 939 15,772 35,729 0.00054 31,693 0.00049West 731200 Mineral Wells First UMC 10,300 51,717 0 5,109 4,800 0 0 77,088 4,692 52,057 205,763 0.00308 222,756 0.00342West 731244 Morgan Mill UMC 4,286 16,626 0 0 0 0 0 12,608 1,680 5,170 40,370 0.00060 41,119 0.00063West 730411 Morton Chapel UMC 0 2,400 0 0 0 0 0 0 0 975 3,375 0.00005 2,879 0.00004West 730546 Mullin UMC 0 6,600 0 0 0 0 0 0 0 9,384 15,984 0.00024 9,648 0.00015

24

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

West 731016 Murray UMC 0 3,246 0 0 0 0 0 0 0 1,655 4,901 0.00007 4,060 0.00006West 731266 Newcastle UMC 8,099 27,950 0 0 0 0 0 0 7,707 13,801 57,557 0.00086 57,819 0.00089West 730581 Novice UMC 430 4,560 0 0 0 0 0 150 360 1,835 7,335 0.00011 6,420 0.00010West 734965 Oakdale UMC 8,963 30,553 0 7,306 0 0 0 17,756 18,685 22,878 106,141 0.00159 98,179 0.00151West 731302 Olney UMC 11,164 52,844 0 0 449 0 0 34,695 12,593 45,094 156,839 0.00235 147,781 0.00227West 731324 Palo Pinto UMC 0 3,168 0 0 0 0 0 0 120 8,605 11,893 0.00018 15,447 0.00024West 731368 Ranger UMC 0 6,500 0 0 0 0 0 0 732 14,765 21,997 0.00033 24,351 0.00037West 731381 Rising Star UMC 3,596 9,318 0 0 0 0 0 0 0 4,274 17,188 0.00026 16,769 0.00026West 731120 Salem-Crestview UMC 0 17,676 0 3,000 0 0 0 0 683 11,426 32,785 0.00049 32,698 0.00050West 730626 Santa Anna UMC 2,588 10,000 0 0 0 0 0 0 735 7,485 20,808 0.00031 20,494 0.00031West 731404 Santo UMC 0 5,280 0 0 0 0 0 0 147 882 6,309 0.00009 4,438 0.00007West 730821 St. Paul UMC, Breckenridge 0 13,000 0 0 0 0 0 560 924 11,187 25,671 0.00038 29,095 0.00044West 734943 Stephenville First UMC 15,571 78,351 0 0 0 0 0 191,991 29,470 101,618 417,001 0.00625 383,754 0.00589West 731426 Strawn UMC 0 915 0 0 0 0 0 0 1,233 10,692 12,840 0.00019 9,063 0.00014West 731118 Tonk Valley UMC 0 3,884 0 0 0 0 0 0 0 0 3,884 0.00006 3,884 0.00006West 730477 Trickham UMC 0 1,402 0 0 0 0 0 0 0 0 1,402 0.00002 1,700 0.00003West 730307 Trinity UMC, Coleman 0 9,737 0 1,734 0 0 0 0 297 7,862 19,630 0.00029 16,390 0.00025West 730661 Valera UMC 0 1,200 0 0 0 0 0 0 0 677 1,877 0.00003 1,627 0.00002West 730683 Winters UMC 0 26,920 0 4,080 0 0 0 6,624 5,139 38,661 81,424 0.00122 75,495 0.00116West 730706 Zephyr UMC 2,000 13,000 0 0 0 0 0 1,132 705 6,431 23,268 0.00035 22,927 0.00035

25

51.a 53 54 55 57 58 59 60 61 62

TOTAL 2011

Statistics

Local Church

Decimals 2013


DISTRICT CHURCH #

Pension for Pastor

& Staff

Pastor's Base

Comp.

Assoc(s) Base

Comp.

Housing & Utilities


Non-ARP Allowances


Deacon Compen-

sation

Diaconal Compen-

sation

Other Staff

Compen-sation

Current Expenses

for Program

Current Expenses

for Operating

TOTAL 2012

StatisticsCHURCH

Local Church

Decimals 2014 (1)

New Ch Start 985548 Thompson Chapel UMC 0 37,834 0 15,662 348 0 0 32,813 3,000 13,027 102,684 0.00154 76,748 0.00118

66,729,889 1.00000 64,867,187 0.99589

New and transferred Churches (3)

North 755342 La Trinidad UMC (2013) 0 32,185 0 0 10,285 0 0 0 559 23,439 66,468 0.00099 72,514 0.00110North 730717 Lifepoint UMC (2012) 11,916 52,310 0 15,000 0 0 0 72,505 39,500 16,300 207,531 0.00308 282,050 0.00427South 730752 Rockbridge UMC (2012) 11,616 33,000 0 28,200 0 0 0 57,937 76,809 52,718 260,280 0.00386 220,383 0.00334South 730136 Journey of Faith UMC (2011) 12,865 39,600 0 30,000 175 0 0 14,670 1,068 7,461 105,839 0.00157 98,561 0.00150

67,370,007 1.00950 65,468,181 1.00500

Notes (1) Revised 07/31/13 for closed chuch. A few decimals may have been adjusted due to rounding. (2) Split district charge. (3) Decimals calculated as part of all-church total, but kept separate because of phased-in CMG.

26

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033Central 736166 Austin Avenue UMC 0.00762 19,080 719 54,787 74,586 0Central 732421 Barry UMC 0.00022 551 21 1,581 2,153 0Central 732501 Blooming Grove UMC 0.00074 1,853 70 5,320 7,243 0Central 731665 Blum UMC 0.00013 326 12 934 1,272 0Central 735845 Bosqueville UMC 0.00042 1,052 40 3,019 4,111 0Central 986760 Bracks UMC 0.00097 2,429 92 6,974 9,495 0Central 985468 Brushie Prairie: Saints Delight UMC 0.00003 75 3 216 294 0Central 734910 Cayote UMC 0.00023 576 22 1,653 2,251 0Central 736304 Central UMC, Waco 0.00563 14,097 531 40,479 55,107 0Central 732523 Chatfield UMC 0.00036 901 34 2,589 3,524 0Central 735867 China Spring UMC 0.00253 6,335 239 18,190 24,764 0Central 734464 Clifton UMC 0.00299 7,487 282 21,498 29,267 0Central 736224 Cogdell Memorial UMC 0.00260 6,510 245 18,694 25,449 0Central 732545 Coolidge UMC 0.00054 1,352 51 3,883 5,286 0Central 732603 Corsicana First UMC 0.00746 18,679 704 53,637 73,020 0Central 731825 Covington UMC 0.00029 726 27 2,086 2,839 0Central 734522 Crawford UMC 0.00122 3,055 115 8,772 11,942 0Central 732647 Dawson UMC 0.00086 2,153 81 6,184 8,418 0Central 987148 Dennis Chapel UMC 0.00016 401 15 1,150 1,566 0Central 732512 Dresden UMC 0.00015 376 14 1,078 1,468 0Central 735880 Elm Mott UMC 0.00042 1,052 40 3,019 4,111 0Central 732682 Emhouse UMC 0.00023 576 22 1,653 2,251 0Central 732705 Eureka UMC 0.00044 1,102 42 3,163 4,307 0Central 732727 Frost UMC 0.00083 2,078 78 5,968 8,124 0Central 736018 Gholson-Wesley Chapel UMC 0.00067 1,678 63 4,817 6,558 0Central 732740 Groesbeck First UMC 0.00254 6,360 240 18,262 24,862 0Central 735903 Hewitt UMC 0.00176 4,407 166 12,654 17,227 0Central 736725 Hillsboro First UMC 0.00348 8,713 328 25,022 34,063 0Central 732762 Hubbard First UMC 0.00133 3,330 125 9,563 13,018 0Central 736782 Italy UMC 0.00049 1,227 46 3,523 4,796 0Central 736805 Itasca UMC 0.00044 1,102 42 3,163 4,307 0Central 732784 Kerens UMC 0.00094 2,354 89 6,758 9,201 0Central 736543 King Memorial UMC 0.00168 4,207 158 12,079 16,444 0Central 733061 Kirvin UMC 0.00010 250 9 720 979 0Central 736235 Korean UMC 0.00099 2,479 93 7,118 9,690 0Central 736326 Lake Shore UMC 0.00119 2,980 112 8,556 11,648 0Central 732716 Lakeside UMC 0.00172 4,307 162 12,367 16,836 0Central 735925 Lakeview UMC 0.00091 2,279 86 6,542 8,907 0Central 735812 Lebanon UMC 0.00030 751 28 2,157 2,936 0Central 735947 Leroy UMC 0.00010 250 9 720 979 0

TOTAL

2014 CONNECTIONAL MISSION GIVING

DISTRICT CHURCH # CHURCH / CHARGE

Local Church

Decimals 2014

APPORTIONMENTS

27

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

Central 736747 Line Street UMC 0.00083 2,078 78 5,968 8,124 0Central 735960 Lorena UMC 0.00222 5,559 209 15,962 21,730 0Central 735982 Mart First UMC 0.00156 3,906 147 11,217 15,270 0Central 734806 McGregor UMC 0.00211 5,283 199 15,171 20,653 0Central 736007 Meier Settlement UMC 0.00057 1,427 54 4,098 5,579 0Central 734828 Meridian UMC 0.00190 4,757 179 13,662 18,598 0Central 732807 Mexia First UMC 0.00376 9,415 355 27,033 36,803 0Central 732842 Mount Calm UMC 0.00013 326 12 934 1,272 0Central 986782 Mount Zion UMC, Waco 0.00094 2,354 89 6,758 9,201 0Central 730741 New Beginnings UMC 0.00018 451 17 1,294 1,762 0Central 986884 Perry Chapel UMC 0.00015 376 14 1,078 1,468 0Central 736042 Perry UMC 0.00073 1,828 69 5,248 7,145 0Central 733015 Pleasant Grove UMC 0.00038 951 36 2,733 3,720 0Central 732944 Richland UMC 0.00022 551 21 1,581 2,153 0Central 736144 Robinson Drive UMC 0.00101 2,529 95 7,262 9,886 0Central 736361 Sparks Memorial UMC 0.00091 2,279 86 6,542 8,907 0Central 736122 Speegleville UMC 0.00020 501 19 1,438 1,958 0Central 985732 Springhill UMC 0.00028 701 26 2,014 2,741 0Central 985424 St. Andrew's UMC, Corsicana 0.00032 801 30 2,301 3,132 0Central 986793 St. James UMC, Waco 0.00053 1,327 50 3,811 5,188 0Central 732580 St. Luke UMC, Corsicana 0.00100 2,504 94 7,190 9,788 0Central 985561 St. Luke UMC, Mexia 0.00036 901 34 2,589 3,524 0Central 732988 Tehuacana UMC 0.00045 1,127 42 3,236 4,405 0Central 733050 Thornton UMC 0.00022 551 21 1,581 2,153 0Central 985572 Union Memorial UMC 0.00068 1,703 64 4,889 6,656 0Central 735003 Valley Mills First UMC 0.00101 2,529 95 7,262 9,886 0Central 736246 Waco First UMC 0.02044 51,179 1,928 146,963 200,070 0Central 985402 Wesley Chapel UMC, Pelham 0.00008 200 8 575 783 0Central 732625 Wesley UMC, Corsicana 0.00048 1,202 45 3,451 4,698 0Central 986771 Wesley UMC, Waco 0.00044 1,102 42 3,163 4,307 0Central 736428 West First UMC 0.00067 1,678 63 4,817 6,558 0Central 736257 Woodway UMC 0.00630 15,774 594 45,297 61,665 0Central 733048 Wortham UMC 0.00123 3,080 116 8,844 12,040 0

28

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

East 985663 Alliance of Faith UMC 0.00039 977 37 2,803 3,817 0East 731585 Alvarado UMC 0.00429 10,742 405 30,844 41,991 0East 733185 Arlington First UMC 0.02174 54,434 2,051 156,310 212,795 0East 736565 Bardwell UMC 0.00029 726 27 2,086 2,839 0East 733174 Bedford First UMC 0.00664 16,626 626 47,741 64,993 0East 736587 Bethel UMC, Waxahachie 0.00057 1,427 54 4,098 5,579 0East 736601 Bristol UMC 0.00020 501 19 1,438 1,958 0East 736623 Britton UMC 0.00031 776 29 2,229 3,034 0East 733950 Campus Drive UMC 0.00387 9,690 365 27,825 37,880 0East 733208 Colleyville UMC 0.00857 21,458 808 61,619 83,885 0East 733254 Community of Hope UMC 0.00621 15,549 586 44,649 60,784 0East 733210 Covenant UMC 0.00183 4,582 173 13,157 17,912 0East 733711 Davis Memorial UMC 0.00213 5,333 201 15,315 20,849 0East 733334 Eastern Hills UMC (split district charge) 0.00077 1,928 73 5,536 7,537 0East 736667 Ennis First UMC 0.00405 10,141 382 29,119 39,642 0East 733163 Epworth UMC 0.00296 7,411 279 21,283 28,973 0East 733221 Euless First UMC 0.00738 18,479 696 53,062 72,237 0East 733243 Everman UMC 0.00147 3,681 139 10,569 14,389 0East 737002 Ferris Heights UMC 0.00220 5,509 208 15,817 21,534 0East 736680 Ferris UMC 0.00086 2,153 81 6,184 8,418 0East 733403 Forest Hill UMC (split district charge) 0.00045 1,127 42 3,236 4,405 0East 733196 Good Shepherd UMC 0.00181 4,532 171 13,014 17,717 0East 739615 Grace UMC, Arlington 0.00106 2,654 100 7,621 10,375 0East 733540 Grapevine First UMC 0.02867 71,786 2,705 206,135 280,626 0East 733345 Handley UMC 0.00281 7,036 265 20,204 27,505 0East 733584 Hurst First UMC 0.02392 59,893 2,256 171,984 234,133 0East 733607 Keller UMC 0.01716 42,966 1,619 123,380 167,965 0East 733620 Kennedale UMC 0.00121 3,030 114 8,700 11,844 0East 733642 Mansfield First UMC 0.04106 102,809 3,873 295,219 401,901 0East 736840 Maypearl UMC 0.00056 1,402 53 4,026 5,481 0East 985526 McMillan UMC 0.00232 5,809 219 16,681 22,709 0East 733380 Meadowbrook UMC 0.00702 17,577 662 50,474 68,713 0East 736884 Midlothian UMC 0.00532 13,321 502 38,250 52,073 0East 985617 Morningside UMC 0.00250 6,260 236 17,974 24,470 0East 733356 New World UMC 0.01134 28,394 1,070 81,534 110,998 0

29

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

East 736920 Ovilla UMC 0.00495 12,394 467 35,590 48,451 0East 736942 Palmer UMC 0.00166 4,156 157 11,935 16,248 0East 733447 Polytechnic UMC 0.00241 6,034 227 17,328 23,589 0East 736964 Red Oak UMC 0.00359 8,989 339 25,812 35,140 0East 733460 Richland Hills UMC 0.00649 16,250 612 46,663 63,525 0East 736793 Sardis UMC 0.00075 1,878 71 5,392 7,341 0East 733686 Smithfield UMC 0.00360 9,014 340 25,884 35,238 0East 733232 St. Andrew's UMC, Arlington 0.00612 15,324 577 44,003 59,904 0East 985537 St. Andrew's UMC, Fort Worth 0.00220 5,509 208 15,818 21,535 0East 733130 St. Barnabas UMC 0.01202 30,097 1,134 86,423 117,654 0East 733367 St. John the Apostle UMC 0.00837 20,957 790 60,180 81,927 0East 733505 St. Luke UMC, Fort Worth 0.00542 13,571 511 38,970 53,052 0East 733287 St. Matthew UMC 0.00225 5,634 212 16,177 22,023 0East 733675 St. Paul UMC, Hurst 0.00515 12,895 486 37,028 50,409 0East 733755 St. Stephen UMC 0.00280 7,011 264 20,132 27,407 0East 733618 Tongan First UMC 0.00062 1,552 58 4,459 6,069 0East 733106 Trinity UMC, Arlington 0.02474 61,946 2,334 177,879 242,159 0East 736758 Trinity UMC, Ennis 0.00021 526 20 1,510 2,056 0East 733744 Watauga UMC 0.00198 4,958 187 14,236 19,381 0East 737024 Waxahachie First UMC 0.01095 27,417 1,033 78,730 107,180 0East 733700 White's Chapel UMC 0.07360 184,285 6,943 529,180 720,408 0East 733128 William C. Martin UMC 0.01121 28,068 1,057 80,599 109,724 0

30

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

North 731541 Acton UMC 0.01582 39,611 1,492 113,746 154,849 0North 733802 Aledo UMC 0.01021 25,565 963 73,409 99,937 0North 733722 Alliance UMC 0.00448 11,217 423 32,211 43,851 0North 731563 Annetta UMC 0.00087 2,178 82 6,256 8,516 0North 733983 Arborlawn UMC 0.02460 61,595 2,321 176,873 240,789 0North 733904 Arlington Heights UMC 0.01270 31,799 1,198 91,313 124,310 0North 733265 Asbury UMC 0.00070 1,753 66 5,033 6,852 0North 733824 Azle First UMC 0.00825 20,657 778 59,317 80,752 0North 733846 Benbrook UMC 0.00280 7,011 264 20,132 27,407 0North 733926 Bethel UMC, Fort Worth 0.00050 1,252 47 3,595 4,894 0North 731621 Bethel UMC, Weatherford 0.00105 2,629 99 7,550 10,278 0North 731643 Bethesda UMC 0.00186 4,657 175 13,374 18,206 0North 731687 Brock UMC 0.00194 4,858 183 13,948 18,989 0North 731701 Burleson First UMC 0.00864 21,633 815 62,122 84,570 0North 731723 Cahill UMC 0.00088 2,203 83 6,328 8,614 0North 732261 Calvary UMC 0.00037 926 35 2,661 3,622 0North 734167 Christ UMC 0.00230 5,759 217 16,537 22,513 0North 731767 Cleburne First UMC 0.00847 21,208 799 60,899 82,906 0North 732283 Couts Memorial UMC 0.00485 12,144 458 34,871 47,473 0North 731530 Cresson UMC 0.00073 1,828 69 5,248 7,145 0North 733813 Crowley UMC 0.00380 9,515 358 27,322 37,195 0North 733881 Dido UMC 0.00140 3,505 132 10,066 13,703 0North 733835 Eagle Mountain UMC 0.00032 801 30 2,301 3,132 0North 734054 Edge Park UMC 0.00403 10,091 380 28,975 39,446 0North 730637 Faith UMC 0.00116 2,904 109 8,341 11,354 0North 734021 Fort Worth First UMC 0.04803 120,261 4,531 345,333 470,125 0North 733915 Genesis UMC 0.01185 29,671 1,118 85,201 115,990 0North 731905 Glen Rose UMC 0.00336 8,413 317 24,158 32,888 0North 731927 Godley UMC 0.00138 3,455 130 9,923 13,508 0North 734043 Grace UMC, Fort Worth 0.00088 2,203 83 6,328 8,614 0North 731940 Granbury UMC 0.01182 29,596 1,115 84,985 115,696 0North 731962 Grandview UMC 0.00200 5,008 189 14,379 19,576 0North 732000 Holder's Chapel UMC 0.00040 1,002 38 2,875 3,915 0North 732022 Joshua UMC 0.00417 10,441 393 29,983 40,817 0North 734783 Kopperl UMC 0.00052 1,302 49 3,739 5,090 0

31

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

North 734065 Lighthouse Fellowship 0.01141 28,569 1,076 82,038 111,683 0North 732011 Millsap UMC 0.00049 1,227 46 3,523 4,796 0North 732102 Poolville UMC 0.00071 1,778 67 5,105 6,950 0North 734101 Ridglea UMC 0.00400 10,015 377 28,760 39,152 0North 734123 River Oaks UMC 0.00209 5,233 197 15,027 20,457 0North 734282 Saginaw UMC 0.00654 16,375 617 47,022 64,014 0North 732192 Silver Creek UMC 0.00225 5,634 212 16,177 22,023 0North 732181 Springtown UMC 0.00190 4,757 179 13,661 18,597 0North 731780 St. Mark UMC, Cleburne 0.00324 8,113 306 23,295 31,714 0North 731712 Temple Hall UMC 0.00025 626 24 1,797 2,447 0North 732226 Tolar UMC 0.00052 1,302 49 3,739 5,090 0North 734087 University UMC 0.00514 12,870 485 36,956 50,311 0North 735025 Walnut Springs Memorial UMC 0.00036 901 34 2,588 3,523 0North 731951 Waples UMC 0.00055 1,377 52 3,954 5,383 0North 731984 Watts Chapel UMC 0.00069 1,728 65 4,961 6,754 0North 732306 Weatherford First UMC 0.00768 19,230 724 55,219 75,173 0North 731745 Wesley Memorial UMC 0.00047 1,177 44 3,379 4,600 0North 734247 Wesley UMC, Fort Worth 0.00129 3,230 122 9,275 12,627 0North 734316 Western Hills UMC 0.00282 7,061 266 20,276 27,603 0

32

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

South 735127 Bartlett UMC 0.00037 926 35 2,660 3,621 0South 735140 Belton First UMC 0.00623 15,599 588 44,793 60,980 0South 734715 Bethel UMC, Temple 0.00006 150 6 431 587 0South 735207 Bruceville-Eddy UMC 0.00079 1,978 75 5,680 7,733 0South 734566 Evant UMC 0.00067 1,678 63 4,817 6,558 0South 735220 Florence UMC 0.00133 3,330 125 9,563 13,018 0South 735218 Foundation at Lakewood UMC 0.00541 13,546 510 38,898 52,954 0South 734588 Gatesville UMC 0.00301 7,537 284 21,641 29,462 0South 735242 Georgetown First UMC 0.01867 46,747 1,761 134,236 182,744 0South 733697 Good News UMC 0.00156 3,906 147 11,216 15,269 0South 735184 Grace UMC, Copperas Cove 0.00470 11,768 443 33,793 46,004 0South 735300 Granger UMC 0.00009 225 8 648 881 0South 735311 Harker Heights UMC 0.00217 5,433 205 15,602 21,240 0South 735322 Holland UMC 0.00027 676 25 1,942 2,643 0South 735344 Hutto Discovery UMC 0.00220 5,509 208 15,817 21,534 0South 735366 Jarrell UMC 0.00034 851 32 2,445 3,328 0South 734761 Jonesboro UMC 0.00007 175 7 503 685 0South 986851 Kell's Branch UMC 0.00003 75 3 216 294 0South 735388 Killeen First UMC 0.01060 26,541 1,000 76,213 103,754 0South 734577 Lanham UMC 0.00008 200 8 575 783 0South 735446 Leon UMC 0.00069 1,728 65 4,961 6,754 0South 735424 Little River UMC 0.00172 4,307 162 12,367 16,836 0South 734841 Moody UMC 0.00087 2,178 82 6,256 8,516 0South 736020 Mooreville UMC 0.00120 3,005 113 8,628 11,746 0South 734885 Mosheim UMC 0.00010 250 9 720 979 0South 986816 Mount Zion UMC, Belton 0.00050 1,252 47 3,595 4,894 0South 735468 Nolanville UMC 0.00056 1,402 53 4,026 5,481 0South 735641 Oak Park UMC 0.00295 7,386 278 21,211 28,875 0South 734908 Oglesby UMC 0.00037 926 35 2,661 3,622 0South 734954 Pidcoke UMC 0.00025 626 24 1,797 2,447 0South 734932 Purmela UMC 0.00026 651 25 1,869 2,545 0South 735481 Rogers UMC 0.00018 451 17 1,294 1,762 0South 767885 Rosebud UMC 0.00066 1,653 62 4,745 6,460 0South 735504 Round Rock First UMC 0.02198 55,035 2,073 158,036 215,144 0South 735526 Salado UMC 0.00749 18,753 707 53,853 73,313 0

33

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

South 735390 St. Andrew's UMC, Killeen 0.00187 4,682 176 13,446 18,304 0South 986862 St. James UMC, Temple 0.00111 2,779 105 7,981 10,865 0South 735286 St. John 's UMC 0.00724 18,128 683 52,055 70,866 0South 735377 St. Luke UMC, Killeen 0.00447 11,192 422 32,139 43,753 0South 986827 St. Paul UMC, Georgetown 0.00039 977 37 2,803 3,817 0South 735628 St. Paul UMC, Temple 0.00079 1,978 75 5,680 7,733 0South 735515 St. Philip's UMC 0.00788 19,731 743 56,657 77,131 0South 735561 Taylor First UMC 0.00145 3,631 137 10,425 14,193 0South 735606 Temple First UMC 0.01464 36,657 1,381 105,261 143,299 0South 735583 Tenth Street UMC 0.00084 2,103 79 6,040 8,222 0South 735685 Thrall UMC 0.00028 701 26 2,014 2,741 0South 735708 Troy UMC 0.00185 4,632 175 13,301 18,108 0South 735253 Wellspring UMC 0.00591 14,797 558 42,493 57,848 0

34

ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

West 730103 Ballinger UMC 0.00161 4,031 152 11,576 15,759 0West 730125 Bangs UMC 0.00063 1,577 59 4,531 6,167 0West 730160 Blanket UMC 0.00041 1,027 39 2,947 4,013 0West 734407 Bluff Dale UMC 0.00059 1,477 56 4,242 5,775 0West 730808 Breckenridge First UMC 0.00300 7,512 283 21,569 29,364 0West 730205 Brownwood First UMC 0.00532 13,321 502 38,250 52,073 0West 730854 Cedar Springs UMC 0.00010 250 9 720 979 0West 730182 Central UMC, Brownwood 0.00178 4,457 168 12,798 17,423 0West 731222 Central UMC, Mineral Wells 0.00071 1,778 67 5,105 6,950 0West 730887 Cisco First UMC 0.00142 3,555 134 10,210 13,899 0West 730284 Coleman First UMC 0.00210 5,258 198 15,099 20,555 0West 730320 Comanche First UMC 0.00219 5,483 207 15,746 21,436 0West 734500 Cranfills Gap UMC 0.00033 826 31 2,373 3,230 0West 730945 Cross Plains UMC 0.00136 3,405 128 9,779 13,312 0West 730386 DeLeon UMC 0.00212 5,308 200 15,243 20,751 0West 734544 Dublin First UMC 0.00079 1,978 75 5,680 7,733 0West 730227 Early UMC 0.00145 3,631 137 10,425 14,193 0West 730980 Eastland UMC 0.00455 11,393 429 32,714 44,536 0West 987024 Emanuel Chapel UMC 0.00022 551 21 1,581 2,153 0West 730193 Fishermen's Chapel UMC 0.00015 376 14 1,078 1,468 0West 731027 Gordon UMC 0.00107 2,679 101 7,693 10,473 0West 731040 Gorman UMC 0.00011 275 10 792 1,077 0West 730650 Gouldbusk UMC 0.00030 751 28 2,157 2,936 0West 731062 Graford UMC 0.00013 325 12 935 1,272 0West 731084 Graham First UMC 0.00949 23,762 895 68,233 92,890 0West 734657 Green's Creek UMC 0.00051 1,277 48 3,667 4,992 0West 730466 Gustine UMC 0.00026 651 25 1,869 2,545 0West 734624 Hamilton UMC 0.00238 5,959 225 17,112 23,296 0West 730912 Hannibal UMC 0.00011 275 10 792 1,077 0West 734681 Hico UMC 0.00204 5,108 192 14,668 19,968 0West 734726 Iredell UMC 0.00050 1,252 47 3,595 4,894 0West 731142 Jean UMC 0.00025 626 24 1,797 2,447 0West 730147 Lake Brownwood UMC 0.00045 1,127 42 3,236 4,405 0West 734431 Lamkin UMC 0.00018 451 17 1,294 1,762 0West 734475 Laurel Street UMC 0.00019 476 18 1,366 1,860 0

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ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

West 730502 May UMC 0.00054 1,352 51 3,883 5,286 0West 731200 Mineral Wells First UMC 0.00308 7,712 291 22,145 30,148 0West 731244 Morgan Mill UMC 0.00060 1,502 57 4,314 5,873 0West 730411 Morton Chapel UMC 0.00005 125 5 359 489 0West 730546 Mullin UMC 0.00024 600 23 1,726 2,349 0West 731016 Murray UMC 0.00007 175 7 503 685 0West 731266 Newcastle UMC 0.00086 2,153 81 6,183 8,417 0West 730581 Novice UMC 0.00011 275 11 791 1,077 0West 734965 Oakdale UMC 0.00159 3,981 150 11,432 15,563 0West 731302 Olney UMC 0.00235 5,884 222 16,896 23,002 0West 731324 Palo Pinto UMC 0.00018 451 17 1,294 1,762 0West 731368 Ranger UMC 0.00033 826 31 2,373 3,230 0West 731381 Rising Star UMC 0.00026 651 25 1,869 2,545 0West 731120 Salem-Crestview UMC 0.00049 1,227 46 3,523 4,796 0West 730626 Santa Anna UMC 0.00031 776 29 2,229 3,034 0West 731404 Santo UMC 0.00009 225 8 647 880 0West 730821 St. Paul UMC, Breckenridge 0.00038 951 36 2,732 3,719 0West 734943 Stephenville First UMC 0.00625 15,649 590 44,937 61,176 0West 731426 Strawn UMC 0.00019 476 18 1,366 1,860 0West 731118 Tonk Valley UMC 0.00006 150 6 431 587 0West 730477 Trickham UMC 0.00002 50 2 144 196 0West 730307 Trinity UMC, Coleman 0.00029 726 27 2,085 2,838 0West 730661 Valera UMC 0.00003 75 3 216 294 0West 730683 Winters UMC 0.00122 3,055 115 8,772 11,942 0West 730706 Zephyr UMC 0.00035 876 33 2,516 3,425 0

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ASKINGS

General Church

JurisdictionAnnual

ConferenceNone

1031 1032 1033TOTAL



Local Church

Decimals 2014

APPORTIONMENTS

New Ch Start 985548 Thompson Chapel UMC 0.00154 3,856 145 11,073 15,074 0

TOTAL CHURCHES APPORTIONED AT 100% 1.00000 2,503,872 94,334 7,189,952 9,788,158 0

CHURCHES APPORTIONED AT 25%North 755342 La Trinidad UMC (2013) 0.00099 620 23 1,780 2,423 0

CHURCHES APPORTIONED AT 50%North 730717 Lifepoint UMC (2012) 0.00308 3,856 145 11,073 15,074 0South 730752 Rockbridge UMC (2012) 0.00386 4,832 182 13,877 18,891 0

CHURCHES APPORTIONED AT 75%South 730136 Journey of Faith UMC (2011) 0.00157 2,948 111 8,466 11,525 0

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2014 PREMIUMS FOR HEALTHFLEX MEDICAL INSURANCE PROGRAMCENTRAL TEXAS CONFERENCE

Effective January 1, 2014

Monthly AnnuallyCategory PPO B500 PPO B500

RX P1 RX P1 Lay/Clergy Single $695 $8,340 Family $1,930 $23,160

"Pre-65" Clergy Retirees who retired before 6/1/2012

Single $585 $7,020Family $1,710 $20,520

Clergy receiving Equitable Compensation Support

Single $556 $6,672Family $1,544 $18,528

Clergy Surviving Spouses(under age 65)

Single $348 $4,176Family $965 $11,580

PPO: Out of network benefit available (paid at a lower percentage).

Church Responsibility 2014: $695 X 12 = $8,340

Single/Family Difference 2014: $1930 - $695 = $1,235 X 12 = $14,820

Category

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39 Revised 07/31/2013

CENTRAL TEXAS CONFERENCE 2014

CLERGY RETIREMENT SECURITY PROGRAM (CRSP) The Clergy Retirement Security Program (CRSP) is the pension program for all eligible United Methodist Clergy. CRSP offers a two component benefit design:

a) Defined Benefit – Promises a specific dollar amount at retirement regardless of market conditions or investment performance. The amount is based on a formula that specifies a monthly retirement benefit to eligible clergy for the remainder of their lives. b) Defined Contribution – Promises a defined amount that is deposited into an active clergyperson’s account with monthly deposits. This benefit distributed at retirement is the accumulated amount plus earnings (losses) in the individual’s account.

The cost of participation in CRSP will continue to be direct billed to the local church for the two components (Defined Benefit and Defined Contribution).

a) Defined Benefit Full time clergy - $6,100 ¾ time clergy - $4,575

½ time clergy - $3,050 ¼ time clergy - Ineligible effective 01/01/2014 *

plus b) Defined Contribution 3% of participant’s Plan Compensation

Plan Compensation is calculated in the following manner:

• Pastor Lives in a Parsonage – Take the Pastor’s Salary and multiply it by 1.25 (adding 25%). This total figure represents plan compensation.

• Pastor Receives Housing Allowance – Take the Pastor’s Salary and add the Housing Allowance. Note: This is NOT part of Housing/Furnishing Exclusion. This total figure represents plan compensation.

* The Conference Board of Pensions strongly recommends that churches with a clergy appointed ¼ time sponsor the United Methodist Personal Investment Plan (UMPIP) with a 12% contribution level for their clergy. Please contact the General Board of Pension and Health Benefits at 800-851-2201 to become a UMPIP plan sponsor.

UNITED METHODIST PERSONAL INVESTMENT PLAN (UMPIP) Voluntary amount set by the pastor. The contributions can be after-tax or pre-tax (exempt from federal withholding, but not social security & Medicare taxes). Contributions can be made up to the maximum amount allowed by the Internal Revenue Service. The maximum amount can be determined by calling the General Board of Pension and Health Benefits for more information (having your PSCF with you at the time of the call will expedite information). The defined contribution (DC) component of CRSP will change in 2014 to 2% of plan compensation with a match for participant contributions to the United Methodist Personal Investment Plan (UMPIP)—up to 1% of plan compensation. Therefore, if a participant contributes at least 1% of plan compensation to UMPIP, his or her CRSP DC contributions will be 3%, as currently under CRSP.

COMPREHENSIVE PROTECTION PLAN (CPP) CPP is direct billed to the local church at a rate of 3.1% of Plan Compensation. If your pastor does not meet the eligibility requirements, you will not be billed for CPP.

ELIGIBILITY REQUIREMENTS: Full Members, Provisional Members, Full Time Local Pastors who meet salary requirements. BENEFITS: Death and Disability

Important – Following are salary eligibility requirements to determine if a pastor qualifies for CPP:

• Pastor Lives in a Parsonage – The minimum total of Pastor’s Salary on the PSCF should be $31,290. • Pastor Receives Housing Allowance – The minimum total of Pastor’s Salary plus Housing Allowance on the

PSCF should be $39,112.

For any questions, please contact Shawn-Marie Riley, Conference Benefits Administrator, at 817-877-5222

or by email at [email protected].

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EMPLOYMENT FORMS Churches are NOT automatically exempt from government regulations and reporting requirements. The law must specifically state the exemption in the statute. Always assume that government requirements include religious organizations until specific exemption language in the law can be found. The following employment forms must be completed by all employees. I‐9 The I‐9 is the Employment Eligibility Verification form from the Department of Homeland Security, and has been recently revised (Expires 03/31/2013). “Employers must complete Form I‐9 to document verification of the identity and employment authorization of each new employee (both citizen and noncitizen) hired after November 6, 1986, to work in the United States.” The form has to be completed and signed after hire, but before the end of the first day of employment. This form is not submitted to any government agency, but must be retained by the employer and available for inspection by U.S. Government officials. http://www.uscis.gov/files/form/i‐9.pdf W‐4 The form is in two parts: (1) the “Personal Allowances Worksheet” that can be used by the employee to calculate the correct number of allowances; and (2) the “Employee’s Withholding Allowance Certificate” that the employer uses to determine the correct amount of federal income tax to withhold form the employee’s earnings. Publication 15: Circular E has tax tables by pay period, marital status, earnings, and allowances. The certificate is kept as part of the employee’s personnel file. http://www.irs.gov/pub/irs‐pdf/fw4.pdf 941 or 944 Form 941: “Employer’s QUARTERLY Federal Tax Return is used to report to the IRS the employee earnings and taxes withheld and paid for the previous quarter. Clergy earnings should be reported on this form, even if there are no other tax liabilities. The 944 form is for reporting annual net taxes of less than $2,500, but requires written permission from the IRS before using. W‐2 & W‐3 Annual employee earnings and taxes are reported to the Social Security Administration on form W‐2, “Wage and Tax Statement”. Lay employees will have earning and tax amounts in boxes 1‐6. (See IIC1a for clergy W‐2 differences). Depending on types of earnings or benefits paid to the employee, information in Boxes 12 and 13 may be required. Box 14 is an information only box and is ignored by the government. One typical use of this box is to report specific amounts of earnings or deductions to the employee. Boxes 15 – 20 are not applicable for Texas residents. The W‐3 is a transmittal form and it summarizes the totals from the individual W‐2s. The amounts reported on the W‐3 MUST equal the cumulative totals of the quarterly 941s, or the IRS will write a letter asking for an explanation. Circular E (Publication 15) The IRS’s Employer Tax Guide (and Pub 15‐A Supplemental) is the starting place for payroll and employment questions. The guides address EINs, who are employees, SS numbers, payroll periods, wages, withholding taxes, depositing taxes, and also contains complete income tax tables.

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Other Forms Before withholding amounts for employee benefits, the church needs to have a Salary Reduction Form signed by the employee authorizing the withdrawal. Churches offering direct deposit of payroll have to have a signed agreement from each employee with bank information and authorization.

Worker Classification Paid workers are classified as either employees or independent contractors. The relationship, tax treatment and reporting is different for each classification. Employee The work of an employee is directed, controlled, and supervised by the employer. The frequency or type of payment is not a deciding factor. Taxes are withheld from earnings, remitted to the IRS, and a W‐2 is issued at year end. The IRS has developed a twenty‐point test for determining if a worker is an employee or independent contractor. An answer of “Yes” to a majority of these first fifteen questions will indicate that the worker is an employee and subject to payroll taxes.

1. Does the principal provide instructions to the worker about when, where, and how he or she is to perform the work?

2. Does the principal provide training to the worker? 3. Are the services provided by the worker integrated into the principal's business operations? 4. Must the services be rendered personally by the worker? 5. Does the principal hire, supervise and pay assistants to the worker? 6. Is there a continuing relationship between the principal and the worker? 7. Does the principal set the work hours and schedule? 8. Does the worker devote substantially full time to the business of the principal? 9. Is the work performed on the principal's premises? 10. Is the worker required to perform the services in an order or sequence set by the principal? 11. Is the worker required to submit oral or written reports to the principal? 12. Is the worker paid by the hour, week, or month? 13. Does the principal have the right to discharge the worker at will? 14. Can the worker terminate his or her relationship with the principal any time he or she wishes

without incurring liability to the principal? 15. Does the principal pay the business or traveling expenses of the worker?

Independent Contractor An independent contractor not only works independently of the employer, but in most cases has authority and control over how the work is accomplished. They are paid on a job basis and not subject to employee handbook rules, timesheets, or organization policies. An answer of “Yes” to the remaining five questions on the IRS test means the worker is an independent contractor.

16. Does the worker furnish significant tools, materials and equipment? 17. Does the worker have a significant investment in facilities? 18. Can the worker realize a profit or loss as a result of his or her services? 19. Does the worker provide services for more than one firm at a time? 20. Does the worker make his or her services available to the general public?

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Interns The purpose of interns in any organization is to benefit the intern. The goal is that their hands‐on experience will be beneficial to their career or job search efforts. In an IRS case the tax court said that often the employer is inconvenience. Texas Society of CPAs Public Practice Newsletter by Bill Reeb. Any benefit to the organization is secondary and of no consequence. If the organization derives substantial benefit from the services of an intern, then the intern is most probably an employee. If the tasks that the intern preforms are basic, routine, and common and do not provide the intern with skills, then the intern is an employee. Interns cannot be paid, either a salary, or any kind of compensation. Paying or providing housing, stipends, or scholarships for an interns converts them into employees. Volunteers By definition volunteers are not paid. According to the Department of Labor, a volunteer is: an “individual who performs hours of service . . .for civic, charitable, or humanitarian reasons, without promise, expectation or receipt of compensation for services rendered.” The danger is when the church wants to show appreciation to volunteers with monetary or other cash equivalent gifts. Any gift more than “de minimis” could turn a volunteer into an employee. Cash equivalents (gift cards, gift certificates, debit cards) are never “de minimis”. www.irs.gov/govt/fslg/article/0,,id=184791,00.html) Misclassification penalties Misclassification problems occur when a worker is classified as an independent contractor instead of an employee. In recent years the IRS has added agents and begun emphasizing this area of enforcement. The cost of misclassification is more than the back taxes (federal income tax, social security, and Medicare), but also the penalties and interest. Sometimes there is not a statute of limitations. There is also the potential liability of unpaid overtime, plus the cost of benefits for the newly classified employee can be substantial. There is NO penalty for misclassifying an independent contractor as an employee. The best practice rule of thumb is to always assume the worker is an employee. In worker misclassification court cases the IRS is undefeated with a 23‐0 win record. The burden of proof of independent contractor status is on the employer. If your church has misclassified employees, NOW is the time to reclassify. The IRS has implemented a new program with low cost to convert independent contractors to employees. The usual cost of reclassifying was 10 to 15% of compensation for three years. The effective cost of the new program is approximately 1% of compensation for the previous year. More information is available at http://www.irs.gov/irb/2012‐51_IRB/ar17.html#d0e1410.

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Payroll Pay Frequency The local church determines what payroll frequency works best the specific employment situation. It can be weekly, bi‐weekly (every two weeks), semi‐monthly (twice a month), or monthly. There can be different frequencies for different positions. For example, hourly workers are often paid on a weekly basis, whereas salaried employees are typically paid semi‐monthly. When deciding on the frequency, keep in mind the reporting process. Most financial reports are presented on a monthly basis. A weekly‐based payroll will vary the number of weeks in the monthly reporting period. Semi‐monthly frequencies are usually paid on the 15th and end‐of‐month. Pay dates on the 1st are confusing in that it could be paying in advance, or the expense will not be reported in the correct month. Clergy CLERGY ARE NOT EXEMPT FROM PAYING TAXES! Clergy taxes are confusing because they have dual status with the IRS. Clergy are considered employees for federal income tax purposes (receive a W‐2), but are also self‐employed (Schedule C filer) for FICA (Social Security and Medicare) taxes. The church should never routinely withhold federal income tax (FIT) or FICA from clergy pay. The clergy W‐2 will show taxable salary in box 1 and nothing in boxes 3‐6. Elective Withholding In only one instance will a church withhold any taxes from clergy earnings. Clergy can request elective withholding by completing a W‐4 form. The clergy puts a dollar amount on Line 6, and that amount is withheld by the church as federal income tax (FIT). The amount withheld is voluntary and should be the total annual tax liability (FIT and self‐employment tax (15.3% ) divided by the number of pay periods. The advantage to clergy is to not have to file quarterly estimates. The withheld FIT taxes from the clergy are the same as other employee taxes and are deposited and then reported quarterly by the church on the 941 form. The clergy’s W‐2 at year‐end will show the elective withholding amount in box 2: “Federal income tax withheld”. With elective withholding, the clergy does not file quarterly. Earnings The types of pay below should always be reported as taxable income in Box 1 on the W‐2:

Salary

Allowances ‐ car, book, self‐employment tax

Bonuses

Gifts ‐ birthday, anniversary, Christmas, retirement

Bargain purchases

Reimbursement of non‐accountable expense

Personal use of church vehicle

No‐interest or low‐interest loans of $10,000 or more

Debt forgiveness

Reimbursement of spouse’s travel

Trip to the holy land – narrow interpretation by IRS as to business purpose

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Pastor’s Support and Compensation Form (PSCF) IRS regulations say that an employee’s compensation cannot be “restructured” to create an

accountable reimbursement arrangement. That is why the PSCF was changed to separate the

“Pastoral Compensation” from the “Pastoral Benefits”. The days are gone when a church could tell a

clergyperson a package amount and leave it to the clergy to structure the best tax advantage

allocation. The IRS has placed that responsibility on the employer.

Housing Allowance and Housing Exclusion The IRS permits clergy to exclude housing‐related expenses from federal income tax. The definition of “clergy” includes those who have been ordained, licensed, or commissioned by the religious organization. In the Methodist church that would be elders and diaconals. The Conference distinguishes between two types of housing compensation: Housing Allowance and Housing Exclusion. Housing Allowance is an amount determined by the church in addition to base salary. The amount is usually (and properly should be) a separate line in the church budget. It typically remains the same with appointment changes, and is used to compensate clergy in lieu of a parsonage. Housing Exclusion (or Set‐aside) is that part of clergy’s base salary that is “excluded” by the clergy from federal income tax for housing‐related expenses. The amount is determined by the clergy and can be changed at any time. Exclusion is used when the clergy’s estimated housing‐related expenses will be more than the amount of the Allowance, or if there is no Allowance. Exclusion can be in addition to the Housing Allowance and/or parsonage. Housing expenses can include mortgage loan payments and origination fees, realtor fees, real estate taxes, property insurance, utilities (electric, gas, water, trash pickup, telephone, internet access, and cable), furnishings and appliances (purchase and repair), structural repairs and modeling, yard maintenance (equipment and landscaping service) and improvements, maintenance items (household cleaners, light bulbs, pest control, filters, etc.), and home owner’s association dues. Both the Allowance and the Exclusion must be evidenced in writing, prospectively, and documented. They are compensation to the clergy and have the same tax treatment with the IRS – exempt from federal income tax, but subject to FICA self‐employment taxes (social security and Medicare). In the eyes of the IRS there is no difference between the allowance and exclusion. Both are typically paid to the clergy as part of the regular payroll process. Receipts and documentation of housing related expenses are retained by, and the sole responsibility of the clergy. There is no “use it or lose it” penalty. However, any undocumented housing becomes taxable income which, if it is a large enough amount, could result in penalties for under payment of taxes. There is no limit on the amount that can designated as housing, but the tax deduction is the lesser of actual expenses or fair market value of the furnished home including utilities. Housing is only applicable to one dwelling at a time. The W‐2 salary after exclusion must be enough to be eligible for pension.

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Neither Housing Allowance nor Exclusion should be in Box 1: Wages on the W‐2. As a convenience to the clergy, the housing amounts can be shown in Box 14: Other, which is a taxpayer information only box that the IRS ignores. The Freedom From Religion Foundation has filed a lawsuit challenging the constitutionality of the Housing Allowance. Because of the liberal judges in the district in which the case was filed, the expert consensus is that FFRF will prevail in at least the first round. The case may eventually find its way to the Supreme Court in a few years.

Bank Accounts One Account All church receipts and disbursements flow through one banking account. The general ledger chart of accounts is used to separate funds into their intended purpose. Without transfers or due to/from transactions, one account is easy to manage and reconcile even with the potential of a large number of transactions. Because operational and designated funds are co‐mingled in one bank account, financial reporting must show the individual fund balances and be in such detail that “borrowing” between funds is revealed. Designated Accounts Having a separate bank account for designated funds is an excellent way to safeguard and preserve funds held in trust. The separateness intensifies the perception that these funds are different from operating funds. The phrase “more is not always better” is illustrated by a real‐life example of a church with too many bank accounts. All receipts go into a “Deposit” bank account. Disbursements are made either from an “Operations” bank account, a “Payroll” bank account, a “Mission Fund” bank account, or a Building Fund” bank account. Disbursements require separate check stock, and a transfer of funds from the Deposit account. This confusing and time‐consuming process is unnecessarily complicated, and creates more work than the safety and security that was intended. Outside Accounts Bank accounts that are established by Sunday School classes, UMM, UMW, and other church groups can be referred to as “outside” accounts, meaning they are outside the control, governance, and often knowledge of the church administrator. Most often these outside accounts are established with an individual’s taxpayer identification number (TIN). Any irregularities or misuse of these accounts are the responsibility of the individual that opened the account. If an outside bank account is established with the church’s TIN, then the account belongs to the church, is subject to church oversight, and has to be reported as a church asset. Both the activity in the account and the bank reconciliations need to be controlled and monitored on a regular and timely basis. Improper activity from an “outside” account could subject the church to tax liabilities, penalties, or even jeopardize the tax exempt status of the church. For example:

46

Reimbursements to an individual without proper documentation could cause IRS to invalidate the church’s entire Accountable Reimbursement Program resulting in all ARP expenses becoming taxable income to employees and volunteers.

Love gifts to employees would be seen by IRS as compensation with accompanying tax liability.

Improper substantiation and documentation of gifts could result in loss of charitable deduction.

Potential for misappropriation and embezzlement. If tax or legal problems arise with an outside account with the church’s TIN, the government is going to note the TIN and look to the church for answers or responsibility. Finance Committee members or other governing individuals could be held personally liable. Many of the “outside” accounts were created years ago when banks did not have the more strict Homeland Security rules that are now in place. It is very difficult to prevent the use of the church name (in whole or part) in a church organization’s “outside” account, but the TIN is what governs ownership, control, and responsibility. Recommendations: for outside bank accounts with the church’s TIN:

Church assumes physical control of known “outside” check book, and church signatories added to account. Best practice would be to close the “outside” account and move monies to church designated fund. Consult legal advice before writing a check for the total amount of “outside” funds back to organization for creation of new outside account with an individual’s TIN.

Receipts and disbursements come to and through the church with same internal controls of the main operating account.

Accounts are reported as belonging to church.

Finance Committee surveys church organizations to find the “outside” accounts. Verify accounts’ TINs with originating documents or banking representative.

Finance Committee creates an “outside” bank account policy stating the purposes and uses of the accounts must conform and be in alignment of the church’s policies and mission.

Many of the “outside” accounts were created years ago when banks did not have the more strict Homeland Security rules that are now in place. It is very difficult to prevent the use of the church name (in whole or part) in a church organization’s “outside” account, but the TIN is what governs ownership, control, and responsibility.

Accounts Payable Accountable Reimbursement Plan (ARP) A written policy adopted by the church which details the process by which business expenses will be documented, approved, and reimbursed. [An excellent ARP resource is on the GCFA website: www.gcfa.org. Type “accountable reimbursement policies” in site search box.] Complying with the policy means that the amount reimbursed as business expense does not have to be reported as taxable income to the individual. In a non‐accountable reimbursement plan, individuals do not turn in receipts, and the reimbursed payments are reported as taxable income on W‐2 or 1099 forms. The individual then deducts (with possible limitations) the business expense amounts on the personal tax return. If the deductions are

47

challenged by the IRS, then the individual must prove with documentation and explanation the legitimacy of the business purpose, thereby, accounting to the IRS. Under a properly administrated ARP, an individual receiving a reimbursement for business expenses is going to be accountable to the church. The most common misconception by the individual is thinking that just turning in receipts is compliance. In almost all instances the IRS demands that the reimbursement includes who, what, where, when, and why ‐ the “why” being the business purpose of the expense. Just having lunch with the PPR chair planning an upcoming meeting does not make the pastor’s lunch a business expense in the eyes of the IRS. The IRS position will be to ask, “Could this meeting have taken place at the office?” Likewise, stopping at Starbucks or 7‐11 on the way to a church meeting, or even on the way out of town on legitimate business trip, has no business purpose. The IRS says that receipts have to be reimbursed within a reasonable time. They define “reasonable” as no longer than 60 days. For proper accounting and budget reporting on the church books, business expenses should be reimbursed monthly. The term “individual” is used for ARP because policies apply equally to employees and volunteers. Not properly documenting business expenses can invalidate the ARP for the entire church, meaning that all expense reimbursements must be treated as taxable income. All it takes is one individual getting audited by the IRS to open the door for an examination of all reimbursements. Also, paying unspent ARP as income can invalidate the entire accountable reimbursement plan. Documentation Always pay from a piece of paper. No matter what the purpose of the payment – monthly bill, individual check request, grant, special distribution, pass through, etc. – always have documentation that describes and authorizes the transaction. Every disbursement should be authorized, even regularly recurring payments like utility bills. Before paying a statement with multiple invoices, verify that the individual invoices are valid and authorized. Timely Schedule business vendor disbursement payments so that there are no late payments. Secular businesses should not be hesitant about dealing with churches. Having to pay late fees or interest on trade accounts is an improper and unnecessary use of church resources and a poor witness in the community. Retrieval Being able to retrieve documents for review or proof of payment is as important as making the disbursement in the first place. Records can be filed alphabetically (usually best choice), by event, by budget category, or other methods. Whatever filing system is used, it must be logical and allow fast retrieval even for someone not familiar with the system.

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Budgeting Any church that does not have a budget does not have control of the finances. Budgets are an indispensable tool to measure effectiveness, not only in resource management but also ministry. For a church that has never had a budget, an easy way to begin is to look at the list of disbursements for prior periods. After deciding upon some broad categories of disbursements such as compensation, office expenses, utilities, maintenance, missions, ministry, etc., record under each category the disbursements that apply. Add categories as needed. When all disbursements are recorded, total the amounts for each category. The totals are a preliminary working budget, and can be adjusted depending upon financial outlook and ministry possibilities. Budget detail can be added by subdividing categories. For instance, utilities can be subdivided to show budget detail for electric, gas, water, and telephone expenses. Compensation can be subdivided into salaries, housing allowance, and benefits, and the ministry budget line could have additional detail lines for adults, youth, children, VBS, literature, etc. The only limit to the amount of budget detail is its usefulness. Fixed Fixed budgets are set in stone and unchangeable regardless of circumstances. They allow for no deviation. Often times it causes a situation which can be called “hidden deficits”. For instance, If budget line item, “Youth Activities”, is over spent, then unspent funds from another line item like VBS are “moved” to the Youth account. The net result shows two accounts that are within budget, but totally deceptive in what has really occurred. Flexible A better approach is the Flexible budget which is used as a guide to spending. If a line item like office supplies shows over spent (which it almost always does) – then let it be overspent. The only way to accurately line‐item budget for the following year is to know what was actually spent the previous year. In the same way if a new ministry is begun, then add a zero‐budget account in the general ledger to track the expenses. If one line in your budget seems to be a catch‐all (Miscellaneous), then during the year add budget lines as necessary to separate out similar or related disbursements. Doing this can greatly facilitate the succeeding year’s budget process, plus give a truer picture of the financial situation of the church. The percent over/under column of flexible budget reports give a quick, at‐a‐glance snapshot of budget lines that may be in trouble. Not just overspent, but also identifying ministry areas that are not reaching their potential. Missional In this type of budget, the church uses only mission and ministry categories. All disbursements are considered to be in advancement of the mission and mission vision. Even administration and operation disbursements are allocated to the mission and ministry categories. Although it is more time consuming to manage, the missional budget format is especially effective in fundraising in that 100 percent of all dollars are shown in support of ministry. “The church is not a financial institution but a people institution. This important fact is something all church leaders need to recognize. Christ established the church for people – nothing else. Since the

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church is a people institution all the work within the church should be based on people – including the financial structure of the church. As important as the financial structure of the church is to the operation of the church, it needs to take second place to people. People come first.”

General Ledger Definition A general ledger is an organization’s complete record of financial transactions over the life of an organization. It can be either a physical book into which credits and debits are manually posted, or an accounting computer program. The ledger collects and holds account information about assets, liabilities, fund balances, revenue, and expenses. It is used to prepare financial statements directly from the accounts, and as a means to identify errors and/or instances of fraud. Reporting The financial condition of most churches can be transparent to their members by providing three types of reports: Statement of Revenue and Expense, Balance Sheet, and Designated Fund Summary. The statement of revenues and expenses gives information about the receipts and disbursements of the church, and is most effective when used in a comparative situation, e.g., actual to budget, or to prior period). Changes to the bottom line “net fund balance” (revenues less expenses) can be a signal to examine more closely the detail in this report. At fiscal year‐end the net fund balance either increases or decreases the overall value of the church. The purpose of the Balance Sheet is to summarize the church’s assets (e.g., cash, investments, property), liabilities (e.g., payables, equipment lease, mortgage), and fund balance (equity or net worth of the church). The name comes from the formula: Assets = (or is in balance with) Liabilities + Fund Balance. The Designated Fund Summary is a listing the balances of all Temporarily Restricted and Permanently Restricted funds. The report is most helpful by showing beginning balance, receipts, disbursements, and ending balance. A temporarily restricted fund is a gift designated by the donor for a specific purpose, and represents a liability. The church, acting as fiduciary agent, must disburse the fund in keeping with its designated purpose. The restriction/designation can be changed by the donor. Permanently restricted funds are often evidenced by a legal document such as a will. The donor determines that a certain amount (principal) will remain in the fund and that only the interest earnings can be disbursed.

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Receipts Controls Operational policies need to be written and followed to safeguard receipts from the plate, to counting, to transporting, to final depositing in the bank. The unbreakable rule of ‘always two” means no individual is ever alone with church receipts. It is as much for the protection of individual reputations as it is for security. Other necessary rules include alternating counter teams, variable schedules, and no related parties. Counting room procedures need to include a counting tally sheet that is signed and totals compared to actual deposit. Acknowledging Churches are not required by law to acknowledge contributions; however, the IRS has specific rules for acknowledging charitable gifts if they are to be tax deductible. A best practice police is to acknowledge all charitable contributions. For cash contributions this means a written statement including church name and address, date and amount of contribution, and the statement that no goods or services were provided in exchange for the contribution. Or, an estimated value if a quid pro quo contribution. Without a statement such as, “Contributions for which tax‐deductible receipts are issued are fully under the control of the church and are tax deductible to the full extent allowed by law. Any goods or services you may have received in connection with these contributions were solely intangible religious benefits.”, the IRS will disallow the contribution. The IRS requirement of this “goods and services” statement means that only charitable contributions should be listed – no payments, fees, registrations, reimbursements, or gifts. Also, the acknowledgement must be received by the donor before filing a tax return (or the due date, whichever is earlier). Receipts that should NOT be reported as a charitable contribution include payments for meals, t‐shirs, event registrations, and most gifts for an individual. Only charitable contribution receipts should appear on the donor’s contribution statement. Rules for acknowledging contributions of non‐cash property (cars, boats, planes, trains, stocks, bonds, land, and art) have additional requirements and are varied depending on the type of property and its value. A thorough listing of charitable contribution acknowledgement rules can be found in the “2013 Church and Clergy Tax Guide”, Richard Hammar, Christianity Today, pages 364 – 477. Designated Funds Designated gifts should only be accepted when they fit or conform to the church’s mission statement and purpose. A gift acceptance policy should define the types of assets that are acceptable (e.g., cash, bullion, stock, cars, artwork), and have such language that permits the church to say, “No” when the gift would cost the church organization time, money, and possibly reputation. To be effective, the policy needs to be in place before the acceptance decision in order to prevent the appeal of the potential gift to affect good judgment. http://www.giftplanners.com/pdfs/understanding.pdf

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Internal Controls Internal controls are policies that protect the assets of the church from waste, fraud, and inefficient use. In addition they will protect the reputation of staff and volunteers by avoiding the appearance of misbehavior. Internal controls should be in place everywhere that there are people. Here is a, by no means, exhaustive list of where internal controls are needed:

offering plate collections

money counters

offering tally sheets

bank deposits

petty cash

safe combination

keys – external, internal, file cabinets

number of required check signers

signature and endorsement stamps

bank statement reconciliation

payable documentation

manual checks

blank check stock

company credit cards

bus/transportation procedures

internal & external audits http://www.churchmanagementsolutions.com/kb/KnowledgebaseArticle50270.aspx

Segregation of Duties The best control is segregation of duties. However, it is very difficult in the small church staff situation. Often times the financial person in a small church does it all ‐ count the money, make the deposits, pay the bills, balance the bank statement, and prepare the reports. Putting so much responsibility on one person is irresponsible and unfair because of the potential liability (and blame) for any actual or perceived problem. Get volunteers involved in the process. Bank Reconciliations Bank statements received and opened by someone other than the bookkeeper. Look at cancelled checks payable to “Cash” or suspicious payees. Financial Reporting Transparency is achieved through accurate and regular reporting. Types of reports should include Balance Sheet showing bank account balances, Statement of Activities showing receipts and disbursements, and a designated fund report. Volunteers Even though working without pay, the church must have control and enforce policies for all volunteers. Volunteers can help, but have to be enlisted, encouraged and most importantly, supervised. They

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need to understand that following church policies and procedures is as much for their benefit (and protection) as it is for the church Forced Vacations Financial employees and volunteers need to have someone cross‐trained to do their work so that they can take extended vacations (at least one week, preferably two). Watch for the red flag warnings of potential problems when workers who refuse to take time off say they are “too busy” or “don’t need time off”.

Record Retention (by type) RECORD TYPE RETENTION PERIOD Accounting and Finance Accounts payable and receivable ledgers/schedules 7 years Annual audit reports and financial statements Permanent Annual audit records/workpapers 7 years after audit Bank statement and cancelled checks 7 years Credit card numbers Merchant account dictates Employee expense reports 7 years General ledgers Permanent Notes receivable ledgers/schedules 7 years Investment records 7 years after sale of investment Electronic Documents Electronic mail and documents Depends on subject matter Web page files/cookies Monthly, or per policy Legal Documents Contracts and related correspondence 7 years after expiration or termination

(consult attorney) Corporate records (minutes, articles of incorporation, Bylaws, annual reports, licenses, and permits) Permanent Payroll documents Employee deduction authorizations 4 years after termination Payroll deductions Termination + 7 years W‐2 and W‐4 Termination + 7 years Garnishments Termination + 7 years Payroll registers 7 years Time cards/sheets 2 years Unclaimed wage records 6 years

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Personnel Records Commissions/bonuses/awards 7 years EEO reports 2 years after filing or superseded Employee earnings records Separation + 7 years Employee handbooks 1 copy kept permanently Employee personnel records 6 years after separation Employment contracts – individual 7 years after separation Employment records – agencies/advertisements Hiring decision date + 3 years Employment records – non‐hired applicants 2 years Employment records – non‐hired with correspondence that could be construed as an offer 4 years Job descriptions 3 years after superseded Personnel count records 3 years Forms I‐9 3 years after hiring, or 1 year after

separation Property Records Deeds, assessments, licenses, correspondence Permanent Property liability insurance policies Permanent Tax records Tax‐exemption documents/correspondence Permanent IRS rulings Permanent Excise tax records 7 years Payroll tax records 7 years Tax bills, receipts, statements 7 years Tax returns – income, franchise, property Permanent Tax workpaper packages – originals 7 years Sales/use tax records 7 years Annual information returns Permanent IRS or other government audit records Permanent Contribution Records Records of contributions 7 years Restricted gift documents 7 years after funds expended Zondervan 2012 Church and Nonprofit Tax & Financial Guide, Dan Busby, pages 127‐129.

Record Retention (by term)

Keep One Year Offering Envelopes Keep Three Years Business correspondence Employee personnel records (after termination)

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Keep Seven Years Bank statements Check reconciliations Worksheets & related documents for tax returns Canceled checks Invoices Individual giving records Housing allowance forms Keep Permanently Incorporation papers Minutes Treasurer’s reports Tax returns Audit reports Property records Contracts and leases in effect Insurance policies (including expired) Employee records (current employees)

Insurance Conference policy requires that each church in the charge carry adequate property, liability and Workers’ Compensation Insurance on pastors and other employees. If a pastor (or other worker) receives a work‐related injury, health insurance will not pay on what should be a worker’s compensation claim. In addition, regular liability insurance will not pay or protect a church against such a gap in coverage. Please, if you do not have workers’ compensation coverage, check with our Conference agent, Roach, Howard, Smith and Barton (1‐800‐295‐6607) in Fort Worth, or any agent of your choosing. We encourage churches to survey the insurance coverage that they now have and compare it to the minimum coverage standards (listed below) we feel are imperative for your church to minimize risk. Certainly there may be good reasons for your church to carry a different amount then the minimum. As always consult with your local church insurance agent or call the Conference Service Center for more information. We also encourage you to routinely shop your insurance needs and compare it with new policies and new carriers. We remind churches that a required part of Charge Conference reporting is a report from the Trustees, which lists insurance coverage and deed recordings. Pursuant to the 2012 the Book of Discipline ¶2512.7, the “Establishment of Annual Conference Policy with Regard to Government Landmark Efforts to Designate Church Owned Property as Landmarks”, policy was approved at the 2011 Annual Conference Session. It can be found in the 2012 Conference Journal beginning on page 274. The 2012 Book of Discipline ¶2533.2 required local church trustees to annually review and report on the adequacy of local church property and liability insurance coverage ”to ensure that the church, its properties and its personnel are property protected against risks.” Since 1797, The Book of Discipline has provided that the property and assets of local churches are held in trust for the benefit of the denomination. Inadequate insurance puts local church property and assets at risk, including the denomination’s trust interest therein. Therefore, Trustees of the Central Texas Conference,

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representing the denomination’s trust interest, have adapted the following minimum insurance requirements for local churches. COMMERCIAL PACKAGE POLICY, to include the following minimum limits: Buildings, Organs & Contents Insured to Replacement Value “Risk of Loss” aka “All Risk” Fine Arts $25,000 Comprehensive General Liability Occurrence $1,000,000 Aggregate $2,000,000 Pastoral Counseling Liability Occurrence $1,000,000 Aggregate $2,000,000 Hired & Non‐Owned Auto Liability Occurrence $1,000,000 Employee Benefits Liability (EBL) Occurrence $1,000,000 Aggregate $2,000,000 Medical Payments $10,000 Sexual Misconduct Liability Occurrence $1,000,000 Aggregate $2,000,000 Crime/Employee Dishonesty Occurrence $25,000 DIRECTORS & OFFICERS (D&O) POLICY, including the following minimum liability limits: Directors’ & Officers $1,000,000 Employment Practices Liability (EPL) $1,000,000 (including Sexual Harassment) WORKERS COMPENSATION POLICY, including supply clergy: Bodily Injury by Accident Each accident $1,000,000 Bodily Injury by Disease Policy limit $1,000,000 UMBRELLA POLICY (Excess Liability) – An Umbrella policy is suggested but not required: Per Occurrence Limit $1,000,000 (minimum) Aggregate $2,000,000 The risk situation is different in each local church, which may result in differing amounts of coverage. Evaluate your areas of exposure with the help of your insurance agent.

Unrelated Business Income

A church that has unrelated business income must file IRS form 990‐T and pay tax (see IRS Publication 598 http://www.irs.gov/pub/irs‐pdf/p598.pdf). Although three simple statements define UBI, there are complex details, rules, restrictions, and interpretations for each.

1. The activity must be a trade or business 2. The trade or business must be regularly carried on 3. The trade or business must not be substantially related to exempt purpose

The end‐use of unrelated business income does not matter. Only the source of the income determines if tax is due.

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Form 990 An IRS information return for non‐profit organizations. Churches are expected to comply with the requirement of Form 990, but they are exempt from actually having to file the form. http://www.irs.gov/pub/irs‐pdf/f990.pdf

Legal

Churches should be the model in the business community, not just complying with the letter of the law, but also with the spirit of the law. Filter all actions as if they were going to be tomorrow’s newspaper headlines.

Conference Travel Reimbursement Policy

The accountable mileage reimbursement for Conference staff shall be the current IRS rate. All othersshall be reimbursed at 25 cents per mile for one to six persons in a car, and 35 cents per mile whenseven or more members ride in the same vehicle for necessary travel on conference business. Due tothe fluctuation of gasoline prices, the CFA is authorized to change the mileage rate between sessionsof the Annual Conference if deemed necessary. (Local churches are permitted to set their mileagereimbursement at any amount; however, a reimbursement amount that exceeds the IRS ratebecomes taxable income to the recipient.) CTC Journal, 2012, CFA Report 4.

General Council on Finance & Administration Resources On the GCFA homepage, www.gcfa.org, click on the “Resources” tab, and then “Forms”. You will need Adobe Acrobat Reader (available free from this site) to download and print.

Local ChurchAudit Guide Clergy Tax Packet:

Accountable Reimbursement Plan Charitable Contributions

Employee or Independent Contactor Expense Voucher (sample) Housing Allowance

IRS Forms W-2, W-3, 941 Local Transportation Expenses Q&A Moving Expenses Pastors Discretional Funds

Tax Reporting Requirements (local church) Unrelated Business Income

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Audit Section 258.4(d) of the 2008 Book of Discipline makes it MANDATORY that every local church finance committee "shall make provision for an annual audit of the financial statements of the local church and all its organizations and accounts. The committee shall make a full and complete report to the annual charge conference." The terms “audit”, “review”, and “compilation” have specific meanings to CPAs, and only CPAs can use those terms in issuing opinions and reports:

Audit – The highest (but not absolute) level of assurance that an organization’s financial statements are free from material misstatements and are in accordance with generally accepted accounting principles (GAAP). Selected transactions are verified by examination, inspection, or outside confirmation. The organization’s policies and internal controls are evaluated. The most expensive of the three. Review – A limited assurance that an organization’s financial statements are free from material misstatements and in accordance with GAAP. Some inquiry and analytical procedures. Substantially lower cost than an audit. Compilation – No assurance. The CPA uses the information provided by the organization and prepares GAAP financial statements. The least expensive.

In the Book of Discipline and the local church situation, the term “audit” is used in a generic sense to mean an examination and report of the finances. Most churches, especially of small to medium size, would find the cost of a CPA firm audit prohibitive. The examination does not have to be performed by a CPA, but it does need to be done by an independent person or committee who understands finances and non‐profit accounting. The General Council on Finance and Administration of the UMC has an excellent “Local Church Audit Guide” on its website: http://www.gcfa.org/sites/default/files/u3/local%20church%20audit%20guide%202011_0.pdf

Fraud

Fraud can happen when three factors are present: MOTIVE (situational pressures of personal debt or job frustrations), OPPORTUMITY (poor internal controls), and RATIONALIZATION (“borrowing” with intent to pay back, lack of personal integrity). They are called the three-legged stool of fraud, because each “leg” is needed for potential embezzlement. Remove one leg and the stool collapse.

Keep your eyes open for fraud when an employee:

o Seems to be annoyed with office procedures. For example, "forgetting" to post transactions or leaving unendorsed checks lying around.

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o Adamantly resists any change in the present accounting system. This is especially true if the change involves the replacement of an antiquated system with an easier, more efficient one.

o Uses new vendors that the organization has never used before for no apparent reason.

o Is lax about the petty cash fund with less-than-adequate documentation o Refuses to take vacations that last longer than two days. This can be a sign of

someone who does not want to lose control. o Wants to be the one to open the bank statement, using the excuse that they want

to be sure the bank is balanced. o Appears to be a workaholic who is willing and indeed wants to get to work before

anyone else. Takes work home or arrives before everyone else and stays late because, "I work better when I'm alone."

o Produces sloppy records that have a lot of erasures or corrections and are hard to decipher.

o Acts like empire builder, craving increasing amounts of responsibility and rejecting all offers of help from colleagues.

o With family, medical, or personal problems that could include separation, divorce, or a partner or spouse who is an alcoholic, drug addict, or gambler. These are all problems that create severe financial pressures.

o Asks for frequent pay advances, indicating either an ineptness at budgeting

personal funds that creates a cash flow problem, or plagued by serious money problems.

o Abruptly changes spending patterns, purchasing big-ticket items that appear to be beyond their means.

http://www.jbartram.com/html/fraud.html