Understanding Apportionments
Thank you for your generosity as you share your witness, your time, your wisdom, your love and your resources in Christ’s mission through the United Methodist Church. Countless lives in your communities and around the world are enriched through your generous gifts, prayers, and partnership.
As you share God’s abundance, your gift of $1 supports:
- Your Local Church’s Ministry 91.11%
- World Service and Connectional Ministries 7.95%
- Second Mile Giving 0.41%
- Other Apportionments 0.53%
Based on the grand total of all expenditures as reported on the 2020 Table II.
Apportionment Formula
The NC Conference apportionment formula is approved by each Annual Conference session and is based on how a church spends money. The apportionment formula limits increases for regular apportionment calculations to 15% from one year to the next.
Local Church Base Amount
The base amount of local church expenses is calculated by adding all expenditures reported on Table II and then subtracting exclusions.
Table II Expenditures – Exclusions
Ratio
Each church’s base is then compared to the total of all base amounts for all other churches.
Local Church Base Amount
Total of All Base Amounts for All Other Churches
Final Calculation
Finally, the budget approved at the last Annual Conference is distributed to each church using the same ratio.
Ratio * Budget Approved @ Previous AC
Resources
Posts About Apportionments
The articles below contain information about apportionments.
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2025 Apportionment Reports Sent Via Email
The 2025 apportionment calculation reports, along with related statistical tables from 2023, were delivered to pastors via email this morning, Friday, July 12, 2024. Senior pastors – please check your […] Continue Reading→
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Close-out period for 2023 apportionments
In order to receive credit for 2023, apportionment and advance special payments must be received in the Conference Treasurer’s Office by Wednesday, January 10, 2024. Click here for more details and […] Continue Reading→
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2024 Apportionment Reports Sent Via Email
The 2024 apportionment calculation reports, along with related statistical tables from 2022, were delivered to pastors via email yesterday, Wednesday, July 12, 2023. Senior pastors – please check your conference […] Continue Reading→