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. 2009's apportionments are based on numbers gathered for 2007.
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 .22 (22 percent is the “benevolence factor" for 2009; it was 22.5 in 2008. 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.
