UNITARIAN UNIVERSALIST CHURCH OF BERKELEY DRAFT BUDGET FY

UNITARIAN UNIVERSALIST CHURCH OF BERKELEY DRAFT BUDGET FY 2019 -2020 MAY 19, 2019

TELL ME A STORY

Make it a story of great distances,

And STARLIGHT

Tell me a STORY

In this century, and moment, of mania

The name of the story will be Time.

ONCE UPON A TIME …

IN A LAND NOT SO FAR AWAY You Are Here

DWELT A LUMINESCENT PEOPLE

WITH STRONG SOCIAL JUSTICE VALUES

WE ASKED “CAN WE GROW THIS CHURCH? “

OUR INTERIM MINISTER 2015 -2016 GREG WARD SAID “Well, that’s up to you. ”

WE CALLED OUR NEW CO-MINISTERS Rev. Kristin and Rev. Christian

AND THE LUMINESCENT PEOPLE Began their story of great distances, and starlight.

A TALE OF BUDGET CYCLES

A TALE OF BUDGET CYCLES CURRENT YEAR TASK OBJECTIVE FY 14 -15 TRANSITIONAL PERIOD OF ASSESSMENT FY 15 -16 FY 16 -17 DE-CONSTRUCTION STABILIZING TRANSITION FROM LONG TERM MINISTERS through an INTERIM MINISTER CLEAR THE GROUND PREPARE FOR NEXT MINISTRY

A TALE OF BUDGET CYCLES CURRENT YEAR TASK FY 17 -18 TRANSITION OBJECTIVE MISSION AND VISION FY 18 -19 RE-CONSTRUCTION STRATEGIC PLAN FY 19 -20 ONWARD To Be Determined

The name of the story will be Time.

WHAT HAPPENED? Accumulated Deficits were a direct result of failure to assess our ability to generate revenue to match our expenses

WHAT HAPPENED? REVENUE SHORTFALL ACTUAL VS BUDGET Revenues 1, 400, 000 1, 200, 000 1, 000 800, 000 600, 000 400, 000 200, 000 FY 15 -16 FY 16 -17 FY 17 -18 Budget Actual * FY 18 -19 FY 19 -20

WHAT HAPPENED? REVENUE SHORTFALL VS FISCAL YEAR DEFICIT FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Underbudget Revenues (Actual minus Budget) ($45 k) ($137 k) ($180 k) ($29 k)* Fiscal year surplus (deficit) ($92 k) ($47 k) ($15 k)* * Projected ($206 k)

TWO TYPES OF EXPENSES Operating Expense Personnel Expense

OPERATING EXPENSES – FOR THE MOST PART ARE FIXED COSTS Copier Rental Office Supplies Insurance Facilities expenses Piano tuning Telephones Souper Center (Grip) FM Honoraria Etc etc

PERSONNEL EXPENSE • • • Wages and salaries Payroll taxes – FICA/MED Workers Compensation Health Insurance Retirement benefits (paid at 10% of salary for employees > 20 hours per week

NOT INCLUDED IN PERSONNEL EXPENSE Consultants Guest Musicians Contractors of all kinds

WHO ARE OUR STAFF? MINISTRY AND FAMILY MINISTRY Co Ministers (1. 0 FTE) Director of Family Ministry (1. 0 FTE) Childcare (hourly $20 per hour)

WHO ARE OUR STAFF? MUSIC Music Director (. 61 FTE) Principal Organist (. 5 FTE) Children’s Choir Director (. 11 FTE) Music Section Leads ($70 per hour) not paid for rehearsals

WHO ARE OUR STAFF? ADMINISTRATION Executive Director (new) (allocated. 75 of 1. 0 FTE) • Replaces. 75 FTE Business Administrator • Funded two years in part by Wake Now our Vision grant Office Administrator (1. 0 FTE) Bookkeeper (. 375 FTE) 15 hours per week Program Assistant (new) (. 5 FTE) • Requested by Program Council • Funded two years by Wake Now our Vision grant

WHO ARE OUR STAFF? FACILITIES Facilities Coordinators (2. 0 FTE) Rental support staff (520 hours at $25 per hour) Rental Coordinator / Office Assistant (. 50 FTE) cost realigned this year, previously charged to Administration Allocated cost Executive Director (. 25 FTE)

CHANGES TO EXPENSE FAMILY MINISTRY AND MUSIC Business left over from our current year budget FY 18 -19 April 2018 we cut expenses to meet our revenue projections and we still had an $80, 000 shortfall Instead of cutting program, the Coordinating Team opted to retire our Business Administrator and leave the position vacant. This was a short term solution.

FAMILY MINISTRY Family Ministry Personnel Expense 140, 000 120, 000 100, 000 80, 000 60, 000 40, 000 20, 000 - FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 FY 19 -20

MUSIC Music Personnel Expense 140, 000 120, 000 100, 000 80, 000 60, 000 40, 000 20, 000 - FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 FY 19 -20

PROGRAM EXPENSE – EXCLUDES FACILITIES Ministry Family Ministry Music Administration Facilities

PERSONNEL EXPENSES PROGRAM FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 FY 19 -20 draft budget $487, 646 $547, 960 $529, 881 $498, 378 $562, 602

CHANGE IN PERSONNEL EXPENSE – PROGRAM RECAP Total increase to personnel expense – program $64, 224 Executive Director $116, 073 (3/4 ths of cost to program) (revised position Business Director vacant) Program Assistant $30, 589 (new position) Decreases to Music and Family Ministry ($48, 875)

Program Personnel Expense vs Pledge Revenues 700, 000 600, 000 500, 000 400, 000 300, 000 200, 000 100, 000 - FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 FY 19 -20 Total Program Personnel Budget Pledge Income Actual *

FACILITIES RENTAL INCOME School Preschool Community Rentals Cottage

OVERALL FACILITY RENTAL REVENUES 500, 000 400, 000 300, 000 200, 000 100, 000 - FY 15 -16 FY 16 -17 ACTUAL FY 17 -18 FY 18 -19 ACTUAL PRJCTD FY 19 -20 BUDGET

FACILITIES REVENUE FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 FY 19 -20 $212, 021 $294, 663 $284, 366 $311, 564 $445, 557 Actual Projected Budget

The Bottom Line for FY 2019 -20 Revenues: $1, 157, 000 Expenses: $1, 151, 000 Surplus (Deficit): $6, 000

PROPOSED BUDGET – DISCUSSION PERIOD

BUDGET CHANGE PROCESS