Leading congregations to lead people to actively follow Jesus Christ
Devotion: Ephesians 3:7-10
7-8This is
my life work: helping people
understand and respond to this Message. It
came as a sheer gift to me, a real surprise,
God handling all the details. When it came
to presenting the Message to people who
had no background in God's way, I was the
least qualified of any of the available
Christians. God saw to it that I was
equipped, but you can be sure that it had
nothing to do with my natural abilities.
Devotion: Ephesians 3:7-10
8-10And so here I am,
preaching and writing
about things that are way over my head, the
inexhaustible riches and generosity of Christ.
My task is to bring out in the open and make
plain what God, who created all this in the first
place, has been doing in secret and behind the
scenes all along. Through followers of Jesus
like yourselves gathered in churches, this
extraordinary plan of God is becoming known
and talked about even among the angels!
Being in
Collaborative
Connection
Together
We Are Connectional
•
•
•
•
866 churches in Missouri
12 districts in Missouri
One annual conference in Missouri
Five jurisdictions in US and many central
conferences across globe
• General Conference
Who is a Member of AC?
• Annual Conference
• All clergy
• Laity elected by each congregation
• Additional laity selected by districts
Amendment 19
•
The Missouri Annual Conference has determined that in
addition to Elders and Deacons in Full Connection those now
eligible to vote for General and Jurisdictional Conference
delegates consistent with Constitutional Amendment 19 are:
• Associate members
• Provisional members who have been approved by the Board of
Ordained Ministry and upon their election by the annual conference
(they would not be eligible to vote until their election)
• Licensed Local pastors who have
completed their MDIV or Course of Study
and have been under appointment for two
appointive years without interruption,
immediately preceding annual conference.
This would include full-time, part-time,
and retired who meet the above criteria.
Leadership Staff
Rev. Bob Farr
Congregational Excellence
Rev. Karen Hayden
Pastoral Excellence
Leadership Staff
Rev. Max Marble
Mission, Service & Justice
Rev. Kendall Waller
Financial Administrative
Ministries
Leadership Staff
Rev. Sherry Habben
Connectional Ministries and
Communication
Clergy Relations
Trudy McManus
Clergy Relations
and Benefits Administrator
Jenny Gragg
Executive Assistant
Camping & Retreat Ministries
Lee Walz
Executive Director
Francesca Burton
Administrative Assistant
Youth & Young Adult Ministries
Bev Boehmer
Coordinator of College
and Youth Ministries
Communications
Fred Koenig
Publications Editor
Holly Davis
Graphic Design
and Web Services Manager
Safe Sanctuaries
Nancy Cady
Administrator
Christa Daro
Assistant
Executive Assistants
Tammy Calcote
Executive Assistant to
Rev. Bob Farr &
Rev. Emanuel Cleaver, II
Bridget Caddell
Executive Assistant to
Sherry Habben
& Kendall Waller
Accounting
Jim Pauley
Accounting Manager
Karen McNeely
Accounts Payable
Accounting
Kristin Herron
Accounts Receivable
Additional Staff
Mike Harrison
Event Manager
Lorraine Sanders
Receptionist
Office of Creative Ministries
Dora Thackery
Office Manager
Ann Morton
Financial Records
Office of Creative Ministries
Audrey Phelps
Associate Director for
Volunteers in Mission National and International
Jeff Baker
Associate Director for
Volunteers in Mission Missouri
Office of Creative Ministries
Carol Oliver
Associate Director for Heifer
International
Terri Williams
Associate Director for the
Festival of Sharing
Office of Creative Ministries
Carol Kreamer
Coordinator for the
Mozambique Initiative
Bishop’s Staff
Bishop Robert Schnase
Rev. Elmer Revelle
Assistant to the Bishop
Bishop’s Staff
Rev. Emanuel Cleaver, II
Assistant to the Bishop for
African American Leadership
Development
Dala Dunn
Executive Assistant to
Bishop Schnase
Extended Cabinet
From top: Rev. Yolanda Villa, Rev. Dwight Chapman, Rev. Karen Hayden,
Brian Hammons, Rev. Kendall Waller, Rev. Bob Farr, Rev. Dale Stone,
Rev. Cody Collier, Rev. Max Marble, Rev. Kurt Schuermann,
Rev. Steve Cox, Rev. Bart Hildreth, Rev. Ann Rathert, Rev. David
Norbury, Rev. Lynn Dyke, Bishop Robert Schnase, Rev. Sherry Habben
and Rev. Sandy Nenadal
General Conference
The United Methodist Church is set up in a
similar fashion to the American government:
General Conference is like the Legislative Branch
•
•
The Council of Bishops is like the Executive Branch
The 9 member Judicial Council is like the Judicial
Branch
The General Conference is the only body that can set
official policy and speak for the denomination.
There are nearly 1000 delegates from all over the world--1/2 lay and 1/2 clergy.
General Conference-continued
The General Conference considers and
makes decisions on petitions and
resolutions which determine changes
in the Book of Discipline and Book of
Resolutions.
General Conference Funds
General Conference is held in years divisible by 4.
The next General Conference will be held April 24
to May 4 in Tampa, Florida.
For more information go to
www.gc2012.umc.org
2012 General Conference Delegates
Lay
Brian Hammons (1st)
Larry Fagan (1st)
Beverly Boehmer (1st)
Shannon Meister (2nd)
Randy L. Biggerstaff (3rd)
Margie Briggs (5th)
Andrew Ponder Williams (5th)
Clergy
Rev. Cody Collier (3rd)
Rev. Emanuel Cleaver III (3rd)
Rev. Dr. Steve Breon (5th)
Rev. Bob Farr (5th)
Rev. Amy Gearhart (5th)
Rev. Matt Miofsky (7th)
Rev. Robin Roderick (9th)
Jurisdictional Conference
July 18-21, Oklahoma City
• One of the main tasks is electing new Bishops
• Sets budget every four years:
•
•
•
•
Jurisdictional administrative budget
Lydia Patterson Institute
SMU Campus Ministry
Mount Sequoyah
• For more information:
http://scj.umportal.org/main/article.asp?id=34
14
2012 Jurisdictional Delegates
Lay
Michael Sykuta (6th)
Casy Andrews (6th)
Don Mowery (6th)
Ivan C. James (7th)
Nathan Jeffries (7th)
Christian Ricks (9th)
Dr. Jerry G. Akins (9th)
Clergy
Rev. Ron Watts (11th)
Rev. Jim Downing (11th)
Rev. Andy Bryan (11th)
Rev. Dr. Sally Haynes (11th)
Rev. Yolanda Villa (11th)
Rev. Lynn Ann Dyke (12th)
Rev. Kendall A. Waller (12th)
More Information
• Missouri Conference
• http://www.moumethodist.org
Rev. Sherry Habben
Director of Connectional Ministries
and Communications
The Missouri Conference
3601 Amron Court
Columbia, MO 65202
573-441-1770
shabben@moumethodist.org
Leading congregations to lead people to actively follow Jesus Christ
Rev. Kendall Waller
Director of Finance & Administrative Ministries
Apportionments
• What is an apportionment?
• How are they calculated?
• Where do they go?
The Apportionment Formula
• The decimal for each local church will be
based on a single expenditure-based factor:
three years’ average of the expenses
reported in Columns 53 thru 62 less column
61A (Pre-school, Nursery School, After
School and Mothers’ Day Out Programs) of
Statistical Table II as published in the
respective years of the Conference
Journals.
2010 Statistics
Figuring Sheet
Apportionment Resources
• Go to www.moumethodist.org then click
Offices, Treasurer and Financial Ministries,
Apportionments, Sharing God’s Gifts
• Or
http://moumethodist.org/console/files/oFor
ms_YJ7JB6/Apport10_3DCKFHSN.pdf
2011
Approved
2012
Approved
$
%
Change Change
GENERAL CHURCH SUPPORT
A World Service
B Ministerial Education Fund
C Episcopal Fund
D Black College Fund
E General Administration Fund
F Africa University Fund
$1,946,098
657,439
546,192
262,241
212,359
58,692
$1,920,546 ($25,552)
637,201 (20,238)
585,006
38,814
254,151
(8,090)
219,346
6,987
56,881
(1,811)
-1.3%
-3.1%
7.1%
-3.1%
3.3%
-3.1%
G Interdenominational Cooperation Fund
H Jurisdictional
Total General Church Support
51,230
125,139
$3,859,390
50,438
(792)
125,139
0
$3,848,708 ($10,682)
-1.5%
0.0%
-0.3%
CONFERENCE SUPPORT
I Congregational Excellence
J Pastoral Excellence
K Ordained Ministry Team
L District Superintendents
M Clergy Support
N Connectional Ministries
$2,087,265
185,719
265,517
1,732,575
2,394,204
2,019,383
$1,739,499 ($347,766) -16.7%
770,465 584,746 314.9%
265,517
0
0.0%
1,743,730
11,155
0.6%
2,379,132 (15,072) -0.6%
1,775,446 (243,937) -12.1%
O Mission, Service & Justice Ministries
P Conference Administration
Total Conference Support
450,587
747,684
$9,882,934
442,241
836,680
$9,952,710
(8,346)
88,996
$69,776
-1.9%
11.9%
0.7%
$13,742,324
$13,801,418
$59,094
0.4%
TOTAL APPORTIONMENT
2012 Budget
Conference,
$9,952,710,
72%
General
Church,
$3,848,708,
28%
Incorporation
• Why incorporate?
• Types of incorporation
Missouri Secretary of State
Robin Carnahan
• http://www.sos.mo.gov/Business/corporations/f
orms.asp
501C3
• go to
www.sos.mo.gov
(Missouri Secretary
of State)
• Business tab
• Corporations
• Search for a
Business
Name
COMMUNITY UNITED METHODIST CHURCH
OF COLUMBIA
Name Type
Legal
Non-Profit Corporation - Domestic – Information
Charter Number:
N00011647
Status:
Good Standing
Entity Creation Date: 8/20/1971
State of Business.: MO
Expiration Date:
Perpetual
Last Annual Report Filed Date: 7/19/2009
Last Annual Report Filed:
2009
Registered Agent
Agent Name: JAMES V. HOGAN, III
Office Address: John Stafford, 3301 West
Broadway Columbia MO 65203
Audit Forms
• What is an audit?
• Why do we need an audit?
MISSOURI CONFERENCE OF THE UNITED METHODIST CHURCH
REPORT OF THE ANNUAL AUDIT
"The committee (Finance Committee) shall make provision for an annual audit of the records of the financial
officers of the local church and all its organizations and shall report to the charge conference." (Par. 259.4c)
Additional information including a Local Church Audit Guide is available on the General Council on Finance and
Administration web page: www.GCFA.ORG.
Please use this audit form to report the findings and recommendations of the audit of 2008 financial records.
Church:
District:
For period beginning:
Charge:
Conference:
ending:
Receipts, Disbursements, and Balances:
Name of Local Church
Fund
Total amount of cash in all
treasuries of the church:
Balance at
Beginning of
Period
Cash Received
and
Recorded
Total
Disbursements
for Period
For
Transfers
+ (-)
Balance End
of
Period
Recommendations:
Auditors/Audit Committee has examined accounts listed, has reviewed procedures, has reconciled receipts and
disbursements with bank deposits and bank balances, and has found the balances displayed to be correct,
procedures proper, and records properly kept, except as noted below:
Signed by Auditor or Chair of Audit Committee:
Date:
Audit Form
http://moumethodist.org/forms/detail/419
The Local Church Audit Guide
http://www.gcfa.org/sites/default/files/u3/local%20c
hurch%20audit%20guide%202011_0.pdf
Tax Considerations for Clergy
• Professional Expenses
• Housing Allowances
• Utilities
• 1099’s & W2’s
• GCFA Tax Packet available at
http://www.gcfa.org/tax-packet
Tax Considerations for Churches

Giving receipts


Any gift over $250
Should include the statement, “No goods or
services were provided to you by the church in
connection with any contribution or their value
consisted entirely of intangible religious
benefits.”

Tax forms

Record Retention
Resources
• General Council on Finance and
Administration
• www.gcfa.org
Insurance Considerations
• Run Adequate coverage
• Missouri Conference UMPACT
Administration Team
Toll Free 1-800-724-7591
Fax 1-866-947-4593
E-mail: MOPACT@AJG.COM
Stewardship Toolkit
• www.moumethodist.org/stewardship
Rev. Kendall Waller
Director of Finance & Administrative Ministries
The Missouri Conference
3601 Amron Court
Columbia, MO 65202
877-736-1806
kwaller@moumethodist.org
Trudy McManus
Clergy Relations and Benefits Administrator
Clergy Relations & Benefits
Caring for those who serve
Pension
• All active clergy – full time, part time,
student local pastor
• Church is invoiced monthly
Pension Plan
• CRSP – Clergy Retirement Security
Program
• General Board of Pensions and Health
Benefits is the administrator
• 2 components to the plan:
• Defined Benefit
• Defined Contribution
CRSP
• Defined Benefit
• Paid out as an annuity at retirement
• Formula:
1.25 % x DAC at retirement x years of service in
the CRSP plan
2% annual increase after retirement
CRSP
• Defined Contribution
3% of compensation
Paid as cash at retirement
CRSP billing
• Church is billed 12.22% of pastor’s
compensation
• 3% for Defined Contribution
• 9.22% for Defined Benefit
Invoiced monthly via paper statement from the
conference office.
UMPIP – United Methodist Personal
Investment Plan
•
•
•
•
•
•
•
•
Optional
Additional funds for retirement
Set up at anytime
Before-tax or After-tax contributions
%age or $ basis
“Hardship” withdraws allowed
Accessible at age 59 ½
You can direct the investment
CPP
• Clergy Protection Plan
• Death and Disability
• Full time clergy only
CPP death benefits
Death of active full time clergy:
$50,000
Death of retired clergy:
30% of DAC at time of death
Spouse and dependent death benefits
CPP Disability
• Must have 2 years in plan
• Can apply for benefits if unable to work for
at least 6 months due to disabling condition
• Determination is made by GBOP
• 70% of compensation, paid monthly
CPP continued:
• Optional Life Insurance Plan for Clergy
enrolled in CPP
• Enrollment through General Board open
enrollment
• September 2011
HealthFlex
• Full time Elders, Associate Members and Local
Pastors – mandatory
• Church pays for Clergy
• Umbrella Plan – includes:
•
•
•
•
•
Medical: United HealthCare
Dental: Cigna
Pharmacy: Medco
Mental Health: United Behavioral Health
Vision: VSP (Vision Service Plan)
HealthFlex
• Optional dependent coverage – clergy
responsible for payment
• Billing is sent to the church
• Cost:
• Clergy $730/month
• 1 Dependent $653/month
• Family (more than 1 dependent)$1030/month
HealthFlex
• Eligibility
• Must enroll within 30 days of becoming full time
• Dependent enrollment available:
• Within first 30 days of eligibility
• Open enrollment – month of November
• Within 30 days of qualifying event
• Including spouse losing other coverage
Wellness Program?
Wellness Programs
• Successful wellness programs change
behavior by making it fun and/or
rewarding.
Play video
http://www.youtube.com/watch?v=2lXh2n0aP
yw
2011 Wellness Programs
• Again for 2011!
• Virgin HealthMiles – pedometer
Earn up to $300
Must enroll to receive incentives for
2011
www.virginhealthmiles.com
2011 Wellness Programs
HealthQuotient (HQ)
Must complete the HQ between August 1September 30, 2011 or you will be accessed a
deductible surcharge of $250/individual,
$500/family in 2012
Go to http://www.gbophb.org/ and click on
Healthflex/WebMD to get started
2011 Wellness Programs
Quest Diagnostic Screening
Must complete at a local Quest Laboratory by July 31,
2011. Will receive $100 Healthcash if enrolled in
HealthFlex & VHM.
A Quest Screening is a blood test. Provides information
about:
Cholesterol Levels,
Heart Disease Risk,
Stroke Risk,
Diabetes Risk And Management,
Thyroid Abnormalities,
Kidney Disease,
Anemia Or Iron Overload,
Liver Disease, And
Prostate Cancer In Men
Salary Reduction
• Medical Reimbursement Account (MRA)
• Dependent Care Account (DCA)
•
•
•
•
Sign up during Open Enrollment (November)
Line 9a and 9b of Pastoral Support Form
Billed to church on invoice
Maximum of $5000/year
Healthcare Reform
• Changes for 2011
• Coverage of dependents until age 26 regardless
of student/dependent status
• Lifetime limit removed
• OTC drugs will not be reimbursed through
Medical Reimbursement Accounts (MRA)
Full Time or Part Time
• For purposes of determining benefits –
• Full or part time status is based on
compensation
• Compensation is
• Salary (line A) + Housing (line B),
or
Salary (line A) + Parsonage
On your Pastoral Support form
Full Time or Part Time
• Full time compensation for Local Pastors:
• 2011 - $41,866
• 2012 - $43,235
Review
• Full time clergy benefits:
• CRSP (pension plan – PT and FT))
• CPP (death and disabilty – FT only)
• HealthFlex (health insurance – FT only)
Review
• Part time clergy benefits
CRSP
Review
• Full time or part time?
• Determined by compensation
• Compensation: Salary + Housing /Parsonage
• Line A and Line B on Pastoral Support Form
Review
• Must enroll for benefits within 30 days of
eligibility
• Get enrollment materials from Trudy
McManus or your district office
The Connection
• Local Pastors connect to their District office
• Elders and Deacons connect to Conference
office
• Chair of the Fellowship
• Dave Hackett
Resources
• Conference Office
•
•
•
•
Clergy Relations & Benefits
573-441-1770, or toll free 877-736-1806
Trudy McManus
Email: Tmcmanus@moumethodist.org
• General Board of Pensions and Health
Benefits 800-851-2201 www.gbophb.org
Adaptive Learning and Leadership
• What we have been doing is not working
• The answers we need have not been found yet
• We must develop the answers we need for
today….
• Collaborative learning
• Searching the internet
• Discussion
• Trying new things and risking failure
Faith Development Resources
Leading congregations to lead people to actively follow Jesus Christ