2016 Statistical Report Training 2016 Statistical Report Training

2016 Statistical Report Training

2016 Statistical Report Training Presentation Overview ØLogin Information ØProcess ØFinal Submission ØTable 1 – Membership & Participation ØTable 2 – Church Assets & Expenses ØTable 3 – Church Income ØNetting Concept ØConference Office Contacts

Initial Login Information: Website: http: //ezra. gcfa. org Username: 3360_ _ (4 -Digit Church Number) Password: gnjchurch 16 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 STEP 1: Print a Blank Report Form STEP 2: Collect your statistics and fill them in on the blank form.

Process STEP 3: CLICK “ENTER STATS” to fill them in online. STEP 4: CLICK “Submit” to complete

POINTS TO REMEMBER üNavigating over each line or clicking the question mark (? ) at the end of each line will give you an explanation of the question. üMake sure you save each table before going to another. üYou can save a table, but not submit with errors.

POINTS TO REMEMBER üAll errors must be corrected before submitting final report. üProvide 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 31 st.

FINAL SUBMISSION ØAll reports will be vetted by conference staff after final submission and if there any questions or errors you will be contacted via email. ØFinal 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. ØLine 1 cannot be changed. If there is an error, use lines 2 c (+) or 5 c (-), so that Line 9 is accurate. ØLines 9 a – 9 i are used by GCFA to gather data to spot geographical trends. If not known, use your best estimate

TABLE 1 MEMBERSHIP & PARTICIPATION ØLine 10 – Average Worship Attendance at all Weekly Worship Services Ø 10 a – Number of visitors at all worship services during the year. Ø 10 b – Number of those who worship online via the churches website. ü(10 a & 10 b Optional Informational Only Questions) ØLines 11 -30 Participation Questions

TABLE 2 CHURCH ASSETS & EXPENSES Balance Sheet Items Ø 31 - Market Value of church property, parsonages, and equipment Ø 32 - Market Value of liquid assets (i. e. Cash, Investments, Endowments, and Trust Funds) & other property Ø 33 - Debt secured by church assets (i. e. mortgage)

TABLE 2 CHURCH ASSETS & EXPENSES Ø 34 a - Other Debts (i. e. credit cards, unsecured lines of credit) Ø 34 b – 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: Ø 43 – Amounts given directly to United Methodist Benevolence Causes (not sent to the Conference Office) üi. e. UMCOR, or Neighborhood Center üNet loss from a Church Subsidiary Organization (i. e. Church Operated Preschools)

TABLE 2 CHURCH ASSETS & EXPENSES Ø 44 – Amounts given to non-United Methodist Benevolence and Charitable Causes (not sent to Conference Office) üi. e. Habitat for Humanity, Girl Scouts & Boy Scouts not chartered by the church, community groups, adult school, and exercise & weight loss groups. üNet loss from church sponsored non-United Methodist programs. üLine 44 will be included in Shared Ministry calculations, Only if 100% of prior year’s Shared Ministry was not paid.

TABLE 2 CHURCH ASSETS & EXPENSES Ø 45 – 47 Completed by Conference Office Ø 48 & 49 – Pastor and Associate Pastor’s base compensation. Ø 50 a – 50 b (50) – Pastor and Associate Pastor’s Housing Expenses paid. ü Utilities for parsonage or housing allowance or rent paid in lieu of a parsonage. ü Do not include Capital Improvements

TABLE 2 CHURCH ASSETS & EXPENSES Ø 51 a – 51 b (51) – Pastor and Associate Pastor’s Accountable Reimbursements. Ø 52 a – 52 b (52) – Pastor and Associate Pastor’s Cash Allowances. Ø 53 & 54 – Deacon and Diaconal Ministers Salary and Benefits. (Do not include Conference Health Plan Premiums)

TABLE 2 CHURCH ASSETS & EXPENSES Ø 55 – Other Staff Salary & Benefits Ø 55 a - Other Staff Compensation Ø 55 b - Church share of Payroll Taxes (FICA/ Medicare) Ø 55 c - Other Staff Expenses (i. e. 1099 independent contractors) Ø 55 d - Church share of staff Health Plan Premiums (Do not include any Conference Health Plan Premiums)

TABLE 2 CHURCH ASSETS & EXPENSES üNote: 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 -2 s at year-end.

TABLE 2 CHURCH ASSETS & EXPENSES Ø 56 – Program Expenses üMoney spent on the church’s own programs (i. e. Education, music, church dinners, or VBS) üDo 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 Ø 57 – Other Church Operating Expenses Ø 57 a – Utilities for church-owned facilities (except parsonages) Ø 57 b – Property maintenance & repair** Ø 57 c – Office Expenses Ø 57 d – Property & Liability Insurance (Do not include Conference Insurance Plans) Ø 57 e – Facility usage fees Ø 57 f – Other Operating Expenses (All other expenses not already captured)

TABLE 2 CHURCH ASSETS & EXPENSES Ø 58 – Principal & Interest paid on debts (i. e. Mortgages and Loans) Ø 59 – Capital Expenses ** ü 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 ü Major equipment purchase o i. e. New boiler ( not a boiler repair)

TABLE 2 CHURCH ASSETS & EXPENSES Ø 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 church’s Shared Ministry Allocation. Therefore, pay close attention to any warnings.

TABLE 3 CHURCH INCOME Ø 61 – Number of households/individuals giving to the church Ø 62 a – 62 i (62) – Income for Church Operations & Mission/Benevolences Ø 62 a – Amount received through pledges (planned giving toward annual operations and mission/benevolence) Ø 62 b – Amount received from nonpledging, but identified givers

TABLE 3 CHURCH INCOME Ø 62 c – Amount received from unidentified givers (loose plate offering) Ø 62 d – Amount received from Interest and Dividends Ø 62 e – Amount received from sale of church assets üi. e. Furniture and equipment (Do not include building and land. )

TABLE 3 CHURCH INCOME Ø 62 f – Amount received from building use fees, contributions, and rentals üAmounts should be netted with associated expenses (i. e. Utilities, and Staff Exps)

TABLE 3 CHURCH INCOME Ø 62 g – Amounts received from fundraisers and other sources üAmounts can be netted with associated expenses Ø 62 h – Amounts used for church operations from Endowments and/or Trustees Ø 62 i – Amounts received through Offerings that are designated for Non- Specific missions/benevolences.

TABLE 3 CHURCH INCOME Ø 63 a – 63 d (63) – Amounts received for Capital Campaigns and other designated special projects. Ø 63 a – Capital Campaigns Ø 63 b – Memorials, endowments, and bequests Ø 63 c – Other sources and projects üi. e. Land sales or interest and dividends from capital funds, endowments, or memorial fund investments.

TABLE 3 CHURCH INCOME Ø 64 a – 64 c (64) – Amounts received from Districts, Annual Conferences, Jurisdictional Conferences, General Church and/or other institutional sources outside the local church. Ø 64 a – Equitable Compensation Funds received Ø 64 b – Advance Special, apportioned & connectional received Ø 64 c – 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: üa local church program that has it’s own structure üi. 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 üIf there is a Net Surplus (Income was greater than expenses) report on Table 3 line 62 f (Amounts received through building use fees, contributions, and rentals).

NETTING CONCEPT üIf there is a Net Deficit (Loss) (Expenses were greater than income) report on Table 2 line 43 (UM related) and 44 ( Non-UM related) Benevolences.

NETTING CONCEPT Example – Subsidiary Organization Thrift Store/Daycare

NETTING CONCEPT Example – Subsidiary Organization Thrift Store/Daycare

NETTING CONCEPT Example – Subsidiary Organization Thrift Store/Daycare SHARED MINISTRY CHURCH A HIGHER EXPENSES ($300 Reported) SHARED MINISTRY CHURCH B LOWER EXPENSES ($0 Reported)

NETTING CONCEPT Example – Church Programs Fundraiser

NETTING CONCEPT Example – Church Programs Fundraiser

NETTING CONCEPT Example – Church Program Fundraiser SHARED MINISTRY CHURCH A HIGHER EXPENSES ($140 Reported) SHARED MINISTRY CHURCH B LOWER EXPENSES ($0 Reported)

NETTING CONCEPT Example – Non-United Methodist Program Building Usage

NETTING CONCEPT Example – Non-United Methodist Program Building Usage

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 Total Building Expenses used in Netting

NETTING CONCEPT Example – Non-United Methodist Program Building Usage SHARED MINISTRY CHURCH A HIGHER EXPENSES ($9, 750 Reported) CHURCH B LOWER EXPENSES ($8, 750 Reported) SHARED MINISTRY

CONFERENCE CONTACTS John Cardillo, Conference Treasurer 732 -359 -1030 • treasurer@gnjumc. org Danielle Andrews, Accounting Supervisor 732 -359 -1031 • dandrews@gnjumc. org Cari Cruz, Regional Manager 732 -359 -1036 • ccruz@gnjumc. org