What's the apportionment formula?
Apportionments are calculated based on figures churches gather each year for their statistical reports.
There is a two-year lag in these calculations. 2007's apportionments are based on numbers gathered for 2005.
To calculate your church's apportionment:
- Add the expenses for the following: pastor's, associate pastor's and staff salaries and benefits; current expenses for program (including church school) and other current operating expenses.
- Do not include capital expenses, like building a new wing onto your building, or money you send directly to mission or ministry (like that check you sent to UMCOR for Hurricane Katrina Relief).
- If a housing allowance is a part of the above calculations, only include amounts up to $4,000 and over $15,000.
- Get a total.
- Multiply this number by .225. (22.5 percent is the “benevolence factor.” Your pastor and lay member to annual conference help to set that figure each May at the annual conference session.)
- That's your apportionment. Bask in the knowledge that this money is going to enable vital mission and ministry both in your community and worldwide.
