On Friday afternoon, the Council on Finance & Administration, Insurance Committee, Board of Pension, Commission on Equitable Compensation, Joint Committee on Clergy Medical Leave, and Board of Trustees presented reports. 

The reports for the Joint Committee on Clergy Medical Leave and the Board of Trustees were approved as written in the Conference Workbook.

Council on Finance & Administration

Rev. Sheila Ahler, Council on Finance and Administration Chairperson, presented the first financial report. 

Rev. Ahler shared that the North Carolina Conference received a clean and unmodified opinion from our external auditors, which assures that the Treasurer’s Office reports can be considered complete and accurate. 

The conference approved the proposed 2027 budget, which is an increase from the 2026 budget of 8.67%, almost $980,000. A little over $451,000 of the increase comes from an increase in our share of the general agency’s budgets through General Conference apportionments. Rev. Ahler shared that the increase this year in general church apportionments following the 2020/2024 General Conference is a result of our continuing with a reduced budget in 2020 after General Conference was postponed and unable to adopt the reduced budget. The increase will bring the conference to the level reflecting inflation and other adjustments since 2020.

To offset some of the apportionment increase for local churches, the Council on Finance and Administration committed supplemental funding from its reserves to hold the overall amount apportioned to local churches to an increase of 2.5%. 

Rev. Ahler said the “Council of Finance and Administration is committed to continuing to work together with local churches to help sustain the financial strength of all areas in our conference.”

The conference also approved an increase of district superintendent salaries by 3.26% above the salary for 2020-2024, which did not increase during those years. 

Following the presentation, Rev. Eddie Hill asked a question for clarification about the budget line item for Camp and Retreat Ministries and made a motion to increase the budget for Camp and Retreat Ministries to $205,000. Dr. Dodson clarified that the increase would be applied to the Mission & Outreach budget, because increases are not able to be designated to specific items within a budget line. The motion was ruled out of order as it was presented to the Conference Secretary.

The report was approved as presented.

Insurance

Rev. Dennis Godwin, Insurance Committee Chair, shared an update from the study group formed last year to evaluate the current HealthFlex plan offerings and options from other health care insurance providers. The group unanimously recommended that the conference plan remain with Wespath HealthFlex for the 2026-2028 contract period, based on the availability of providers across North Carolina, plan design options, and costs compared with other plans. 

The committee also clarified policy regarding billing practices for clergy couples found in the Conference Workbook. 

The Conference approved a recommendation to remain with the Wespath HealthFlex insurance plan for active clergy and lay employees. To keep the benefits levels the same, each plan and coverage tier in the NC HealthFlex plan will increase by 1%. 

Life, dental, vision, and wellness benefits were also recommended to remain the same.

The Insurance Committee also agreed to continue using insurance plan reserve earnings to offset plan costs, providing the lowest possible cost to churches and participants. 

The report was approved as presented. 

Board of Pension

Rev. Donna Banks, chairperson of the Board of Pension, began the report by celebrating the 2025 retirees. 

Under the Pre-1982 Pension Plan, the service year rate for 2026 was approved to increase by 2.51% over the 2025 rate to $899 per service year.

Funding for retiree health insurance HRAs will increase by 3% to $4,568 for a 100% level. The maximum amount funded for a retiree with 40 years of credit would be 90% of that, or $4,111 per person.

Rev. Banks welcomed Kelly Wittich from Wespath, who provided information about the new Compass Pension Plan that will be effective January 1, 2026. Full-time clergy will receive a $150 flat monthly benefit, plus 4% of plan compensation as a matching contribution. Part-time clergy pension plan through UMPIP will remain in place. More information about the Compass Pension Plan is available on Wespath’s website. 

The body also passed the resolution for the housing allowance exclusion for retirees and those on medical leave, which is needed for income tax purposes.

The report was approved as presented.

Equitable Compensation

Rev. Becca Detterman presented the report for the Commission on Equitable Compensation. 

The Commission also shared that 7 charges received grants for mission and compensation assistance for a total of $87,721 in 2024, and 10 charges were awarded grants, totaling $114,942 for 2025.

Rev. Miles Baker Hunt made a motion to amend the report on page 81 of the Conference Workbook with an update in phrasing. The motion was approved by the Conference to amend the report. Following the approval, Rev. Ben Wolf made a motion to amend point one of the same section, and that motion was approved. 

Rev. Jim Jones moved to keep the minimum salary for 2026 at the 2025 levels. However, the motion was not approved. 

Rev. Miles Baker Hunt made a motion for the formation of a study on Equitable Compensation that examines issues related to minimum salaries for full-time and student pastors. Rev. Becca Detterman stated that the Commission receives that consideration and that it is part of the committee’s ongoing work. 

The Conference approved the report as amended, which included increasing the minimum salaries for full-time elders and local pastors by 3%, or $1,537, to $52,800 and maintaining the salary for student pastors at 65% of the full-time salary, equalling $34,320 for 2026.

Nominations

Dr. Christine Dodson presented the district and conference nominations. The Conference members approved the report as presented with additions. 

Dodson thanked everyone for their time and energy to the important connectional work in the North Carolina Conference.