This information is also printed on page 6 of the Mission and Service Commitments book each year. You can download or view this book on our website.
The apportionment formula is approved by each Annual Conference session and is based on how a church spends money.
The base amount of local church expenses is calculated by adding up all expenditures reported on Table II and then subtracting exclusions (as listed below).
Each church’s base is then compared to the total of all base amounts for all other churches, and the budget approved at the last Annual Conference is distributed to each church using the same ratio.
Unadjusted apportionments will not increase more than 15% from the previous year.
The items from Table II which are excluded from the base are:
- Payments on World Service & Connectional Ministries, Past Service Liability-Pensions, Episcopal Fund, and all other apportionments (lines 35-38, 46, 48, 52-55, and 60-63)
- General and Conference Advance Specials (lines 40 and 44)
- Sunday Special Offerings (lines 42a-42f)
- United Methodist Student Day
- Human Relations Day
- Peace with Justice Sunday
- Native American Awareness Sunday
- UMCOR Sunday (formerly One Great Hour of Sharing)
- World Communion Sunday
- IMPACT10 (formerly Ten Dollar Club) (line 45)
- Offerings taken for disasters as designated by the Disaster Response Committee and the Resident Bishop (line 49)
- NC Conference Mission Endowment Support (line tbd)
- Local benevolences paid directly by the church (line 51)
- Up to $4,500 for travel paid by a charge for each pastor (line 67)
- 50% of property insurance (line 72a)
- Principal and interest on indebtedness (line 73)
- Building and improvements (line 74a)
- Housing Allowance paid in lieu of furnished parsonage to a minister serving under Episcopal appointment in a charge of the Conference (line 74b)
Note: The line numbers listed correspond to the line number on the Table II report.