2016 Statistical Report Training 2016 Statistical Report Training
2016 Statistical Report Training 2016 Statistical Report Training Presentation Overview Login Information Process Final Submission Table 1 Membership & Participation Table 2 Church Assets & Expenses Table 3 Church Income
Netting Concept Conference Office Contacts Initial Login Information: Website: http://ezra.gcfa.org Username: 3360_ _ _ _ (4-Digit Church Number) Password: gnjchurch16 You will be prompted to change your password at the first login Please note the conference office does not have access to your new password. Keep the username and password available for all users. Process
Process POINTS TO REMEMBER Navigating over each line or clicking the question mark (?) at the end of each line will give you an explanation of the question. Make sure you save each table before going to another. You can save a table, but not submit with errors. POINTS TO REMEMBER All errors must be corrected before
submitting final report. Provide an explanation for all warnings before you submit your final Stats. FINAL SUBMISSION REPORTS MUST BE SUBMITTED BY JANUARY 31,2017 All pastors of local churches are required to submit a year-end statistical report each year [The Book of Discipline 606.7] by January 31st. FINAL SUBMISSION
All reports will be vetted by conference staff after final submission and if there are any questions or errors you will be contacted via email. Final Conference Statistical Report is submitted to GCFA pursuant to their due date in Spring of 2017. TABLE 1 MEMBERSHIP & PARTICIPATION Membership & Participation statistics are the key components to church vitality. Line 1 cannot be changed. If there is an
error, use lines 2c (+) or 5c (-), so that Line 9 is accurate. Lines 9a 9i are used by GCFA to gather data to spot geographical trends. If not known, use your best estimate TABLE 1 MEMBERSHIP & PARTICIPATION Line 10 Average Worship Attendance at all Weekly Worship Services 10a Number of visitors at all worship services during the year. 10b Number of those who worship online
via the churches website. (10a & 10b Optional Informational Only Questions) Lines 11-30 Participation Questions TABLE 2 CHURCH ASSETS & EXPENSES Balance Sheet Items 31 - Market Value of church property, parsonages, and equipment 32 - Market Value of liquid assets (i.e.
Cash, Investments, Endowments, and Trust Funds) & other property 33 - Debt secured by church assets (i.e. mortgage) TABLE 2 CHURCH ASSETS & EXPENSES 34a - Other Debts (i.e. credit cards, unsecured lines of credit) 34b 42 Conference Related Information (Completed by Conference Office)
NOTE: Lines 31-42 are not included in your Shared Ministry Calculation. TABLE 2 CHURCH ASSETS & EXPENSES Church Expenses Lines 43 60: 43 Amounts given directly to United Methodist Benevolence Causes (not sent to the Conference Office) i.e. UMCOR, or Neighborhood Center Net loss from a Church Subsidiary
Organization (i.e. Church Operated Preschools) TABLE 2 CHURCH ASSETS & EXPENSES 44 Amounts given to non-United Methodist Benevolence and Charitable Causes (not sent to Conference Office) i.e. Habitat for Humanity, Girl Scouts & Boy Scouts not chartered by the church, community groups, adult school, and exercise & weight loss groups. Net loss from church sponsored non-United Methodist programs. Line 44 will be included in Shared Ministry
calculations, Only if 100% of prior years Shared Ministry was not paid. TABLE 2 CHURCH ASSETS & EXPENSES 45 47 Completed by Conference Office 48 & 49 Pastor and Associate Pastors base compensation. 50a 50b (50) Pastor and Associate Pastors Housing Expenses paid. Utilities for parsonage or housing allowance or rent paid in lieu of a
parsonage. Do not include Capital Improvements TABLE 2 CHURCH ASSETS & EXPENSES 51a 51b (51) Pastor and Associate Pastors Accountable Reimbursements. 52a 52b (52) Pastor and Associate Pastors Cash Allowances. 53 & 54 Deacon and Diaconal Ministers Salary and Benefits.
(Do not include Conference Health Plan Premiums) TABLE 2 CHURCH ASSETS & EXPENSES 55 Other Staff Salary & Benefits 55a - Other Staff Compensation 55b - Church share of Payroll Taxes (FICA/ Medicare) 55c - Other Staff Expenses (i.e. 1099 independent contractors) 55d - Church share of staff Health Plan Premiums (Do not include any Conference Health Plan Premiums)
TABLE 2 CHURCH ASSETS & EXPENSES Note: Staff includes all employees who receive a W-2 and does not include those who receive a 1099. Anyone who you control their time and duties are considered employees and should receive W-2s at year-end. TABLE 2
CHURCH ASSETS & EXPENSES 56 Program Expenses Money spent on the churchs own programs (i.e. Education, music, church dinners, or VBS) Do Not include Subsidiary Organization Expenses o Defined as local church programs that has its own structure. (i.e. Preschool, adult daycare, food pantry, or cemetery) o These expenses will be netted, which will be discussed later in this presentation. TABLE 2
CHURCH ASSETS & EXPENSES 57 Other Church Operating Expenses 57a Utilities for church-owned facilities (except parsonages) 57b Property maintenance & repair** 57c Office Expenses 57d Property & Liability Insurance (Do not include Conference Insurance Plans) 57e Facility usage fees 57f Other Operating Expenses (All other expenses not already captured)
TABLE 2 CHURCH ASSETS & EXPENSES 58 Principal & Interest paid on debts (i.e. Mortgages and Loans) 59 Capital Expenses ** Building Improvements include that which will extend the life of the asset more than a year. o i.e. Painting a room, or remodeling a kitchen Major equipment purchase o i.e. New boiler ( not a boiler repair) TABLE 2
CHURCH ASSETS & EXPENSES 60 Grand Total of Church Expenses Lines 48-57 are the Local Church Expenses included in the Shared Ministry Calculation with the exception of line 52. TABLE 2 CHURCH ASSETS & EXPENSES Increases to these expenses will
result in an increase in the churchs Shared Ministry Allocation. Therefore, pay close attention to any warnings. TABLE 3 CHURCH INCOME 61 Number of households/individuals giving to the church 62a 62i (62) Income for Church Operations & Mission/Benevolences 62a Amount received through pledges (planned giving toward annual operations
and mission/benevolence) 62b Amount received from nonpledging, but identified givers TABLE 3 CHURCH INCOME 62c Amount received from unidentified givers (loose plate offering) 62d Amount received from Interest and Dividends 62e Amount received from sale of church assets i.e. Furniture and equipment (Do not include building and land.)
TABLE 3 CHURCH INCOME 62f Amount received from building use fees, contributions, and rentals Amounts should be netted with associated expenses (i.e. Utilities, and Staff Exps) TABLE 3 CHURCH INCOME
62g Amounts received from fundraisers and other sources Amounts can be netted with associated expenses 62h Amounts used for church operations from Endowments and/or Trustees 62i Amounts received through Offerings that are designated for Non- Specific missions/benevolences. TABLE 3 CHURCH INCOME 63a 63d (63) Amounts received for Capital
Campaigns and other designated special projects. 63a Capital Campaigns 63b Memorials, endowments, and bequests 63c Other sources and projects i.e. Land sales or interest and dividends from capital funds, endowments, or memorial fund investments. TABLE 3 CHURCH INCOME 64a 64c (64) Amounts received from Districts, Annual Conferences, Jurisdictional
Conferences, General Church and/or other institutional sources outside the local church. 64a Equitable Compensation Funds received 64b Advance Special, apportioned & connectional received 64c All other grants and financial support from institutional sources NETTING CONCEPT The Netting Concept allows you to combine income and expenses associated with a specific program
and/or subsidiary organizations that would result in a net surplus or deficit. NETTING CONCEPT If your program results in collecting more money than spent on conducting the program then you have a net surplus. Therefore the expenses have been absorbed by the income and the remaining income will be reported on the appropriate income line on Table 3.
NETTING CONCEPT If your program results in more money being spent on conducting the program than money collected then you have a net deficit (loss). Since there was not enough income to absorb all the expenses, the remaining expenses will be reported on the appropriate expense lines on Table 2, lines 43 and 44 respectively. NETTING CONCEPT Please note that even though you will be reporting expenses,
when a deficit occurs, it will be less than the expenses reported if you did not use the netting concept. NETTING CONCEPT Subsidiary Organizations are: a local church program that has its own structure i.e. church run preschool, thrift store, food pantry, or cemetery When using the Netting Concept the expenses from lines 55 (Other Staff Salary and Benefits) and 57 (Other Church
Operating Expenses) can be reduced by the amounts directly associated with the Subsidiary Organization. NETTING CONCEPT If there is a Net Surplus (Income was greater than expenses) report on Table 3 line 62f (Amounts received through building use fees, contributions, and rentals). NETTING CONCEPT If there is a Net Deficit (Loss)
(Expenses were greater than income) report on Table 2 line 43 (UM related) and 44 ( NonUM related) Benevolences. NETTING CONCEPT Example Subsidiary Organization Thrift Store/Daycare CHURCH A (No Netti ng Concept) Income
$ Report on: 500.00 Table 3 Line 62f Expenses Utilities Offi ce Supplies $ $
(180.00) Table 2 Line 57a (120.00) Table 2 Line 57c Net Surplus $ 200.00 NETTING CONCEPT Example Subsidiary Organization Thrift Store/Daycare
CHURCH B (Netti ng Concept) Report on: Income $ 500.00 Expenses Utilities Offi
ce Supplies $ $ (180.00) (120.00) Net Surplus $ 200.00 Table 3 Line 62f
(Net Deficit would be reported on Table 2 Line 43) NETTING CONCEPT Example Subsidiary Organization Thrift Store/Daycare SHARED MINISTRY SHARED MINISTRY NETTING CONCEPT Example Church Programs
Fundraiser CHURCH A (No Netti ng Concept) $ Report on: 640.00 Table 3 Line 62g Expenses Utilities $ Supplies $
(40.00) Table 2 Line 57a (100.00) Table 2 Line 56 Net Surplus 500.00 Income $ NETTING CONCEPT
Example Church Programs Fundraiser CHURCH B (Netti ng Concept) Report on: Income $ 640.00
Expenses Utilities $ Supplies $ (40.00) (100.00) Net Surplus 500.00 Table 3 Line 62g $
(Net Deficit would be reported on Table 2 Line 43) NETTING CONCEPT Example Church Program Fundraiser SHARED MINISTRY SHARED MINISTRY NETTING CONCEPT Example Non-United Methodist Program
Building Usage CHURCH A (No Netti ng Concept) Income $ 1,000.00 Report on: Table 3 Line 62f
Expenses Building $ Offi ce Supplies $ Staff $ (6,250.00) Table 2 Line 57a (500.00) Table 2 Line 57c (3,000.00) Table 2 Line 55a Net Defic it (8,750.00)
$ NETTING CONCEPT Example Non-United Methodist Program Building Usage CHURCH B (Netti ng Concept) Report on: Income
$ 1,000.00 Expenses Building $ Offi ce Supplies $ Staff $ (6,250.00) (500.00) (3,000.00)
Net Deficit (8,750.00) Table 2 Line 44 $ (Net Surplus would be reported on Table 3 Line 62f) NETTING CONCEPT Example Non-United Methodist Program Calculating Building Expense Percentage Calculation of Total Building Expenses
Based on a Reasonable Basis such as percentage of facility used and amount of time used. *25% of Building used during Program $25,000 Total Building Expenses for the Year ($25,000 X 25%) = $6,250 $6,250 Total Building Expenses used in Netting NETTING CONCEPT Example Non-United Methodist Program Building Usage SHARED MINISTRY
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