[PPT] - 2017 Budget Terry Montgomery Conference Treasurer April/May, 2016 PowerPoint Presentation

SLIDE 1

2017 Budget

Terry Montgomery Conference Treasurer April/May, 2016

SLIDE 2

The Council on Finance and

Administration is recommending $14,110,181 in apportionments in 2017.

This is -$700,436, or – 4.7% less

than the 2016 total budgeted apportionments.

2017 Apportionments

SLIDE 3

2017 Apportionments

SLIDE 4

IOWA ANNUAL CONFERENCE THE UNITED METHODIST CHURCH 2017 WORKING BUDGET (April 2016) Apportionment Analysis Percent 2013 2014 2015 2016 2017 $ Change Change General Church Apportionments** Episcopal Fund 349,188 351,577 367,572 367,572 367,572

0.0%

Ministerial Education Fund 413,686 413,365 420,748 420,748 420,748

0.0%

General Church Administration 145,402 145,305 147,932 147,932 147,932

0.0%

North Central Jurisdictional Administration 24,263 22,954 22,954 22,954 22,954

0.0%

Interdenominational Coop Fund 32,338 32,313 32,921 32,921 32,921

0.0%

World Service Fund 1,204,974 1,204,039 1,225,560 1,225,560 1,225,560

0.0%

Black College Fund 165,008 164,880 167,841 167,841 167,841

0.0%

Africa University 36,926 36,897 37,556 37,556 37,556

0.0%

Total General Church Apportionments 2,371,785 2,371,330 2,423,084 2,423,084 2,423,084

0.0%

Allowance for Unpaid Apportionments 368,500 368,000 362,070 484,617 484,617 (0) 0.0% Adjusted General Church Apportionments 2,740,285 2,739,330 2,785,154 2,907,701 2,907,701 (0) 0.0% Conference Ministries Board of Ordained Ministries 49,410 75,723 72,470 93,035 80,123 (12,912)

13.9%

Board of Pensions 529,758 218,581 250,535

0.0%

Board of Trustees 782,229 962,543 829,293 504,220 416,320 (87,900)

17.4%

Commission on Equitable Compensation 2,025 179,047 181,050 140,000 154,000 14,000 10.0% District Funds 2,777,092 2,853,902 2,853,968 2,840,378 2,796,106 (44,272)

1.6%

Clergy Support Ministries 463,311 415,935 455,500 450,000 447,700 (2,300)

0.5%

Episcopal Funds 814,767 821,125 816,895 751,974 711,757 (40,217)

5.3%

Pastoral Care and Counseling 141,750 155,600 160,530 162,164 162,164

0.0%

Conference Administrative Committees 274,267 239,128 295,936 263,016 265,206 2,190 0.8% Council on Finance and Administration 903,623 826,853 872,800 805,739 792,097 (13,642)

1.7%

Iowa United Methodist Foundation 21,060

0.0%

Connectional Ministries Council 973,862 884,390 885,040 912,000 886,712 (25,288)

2.8%

Commission on Archives and History 22,960 23,205 23,000 23,000 23,000

0.0%

Cash Reserves Replenishment

500,000

500,000 250,000

(250,000)
100.0%

Total Conference Ministries 7,756,114 8,156,032 8,197,017 7,195,526 6,735,185 (460,341)

6.4%

Allowance for Unpaid Apportionments 1,819,335 1,913,143 1,678,907 1,606,705 1,531,609 (75,096)

4.7%

Adjusted Conference Ministries 9,575,449 10,069,175 9,875,924 8,802,231 8,266,794 (535,437)

6.1%

Conference Missions Board of Camp, Conference and Retreat Ministries 583,929 635,546 742,150 791,229 671,316 (119,913)

15.2%

Board of Church and Society 1,925 14,107 7,110 6,164 4,734 (1,430)

23.2%

Board of Discipleship 19,404 18,962 8,580 6,964 6,000 (964)

13.8%

Board of Global Ministries 749,210 701,857 776,717 720,649 741,336 20,687 2.9% Board of Higher Education and Campus Ministries 862,897 898,883 752,658 644,321 635,000 (9,321)

1.4%

Board of Laity 6,930 11,469 14,874 12,797 13,650 853 6.7% Commission on Christian Unity and Interreligious Concerns 1,155

0.0%

Commission on Ministries with Persons with Disabilities

0.0%

Commission on Religion and Race 7,700 28,291 20,700 16,930 31,811 14,881 87.9% Commission on Status and Role of Women 1,155

372

800 855 55 6.9% Older Adult Council 4,658 3,479 1,418 500

(500)
100.0%

Young Adult Council

7,646
0.0%

Council on Youth Ministries 11,550 19,116

0.0%

District Councils on Ministries 58,770 79,924 89,596 80,507 70,400 (10,107)

12.6%

Emerging Ministries

53,648

36,000

(36,000)
100.0%

Matthew 25 Fund 238,700 210,268 214,592 144,000 144,000

0.0%

Total Conference Missions 2,547,983 2,629,548 2,682,415 2,460,861 2,319,102 (141,759)

5.8%

Camp Deficit Reduction 38,500 38,500

0.0%

Allowance for Unpaid Apportionments 772,588 796,949 670,604 639,824 616,584 (23,239)

3.6%

Total Conference Missions 3,359,071 3,464,997 3,353,019 3,100,685 2,935,686 (164,998)

5.3%

Recap: General Church Apportionments 2,740,285 2,739,330 2,785,154 2,907,701 2,907,701 (0) 0.0% Conference Ministries 9,575,449 10,069,175 9,875,924 8,802,231 8,266,794 (535,437)

6.1%

Conference Missions 3,359,071 3,464,997 3,353,019 3,100,685 2,935,686 (164,998)

5.3%

Total 15,674,805 16,273,502 16,014,097 14,810,617 14,110,181 (700,436)

4.73%

**General Church Apportionments for 2017 will be determined at the General Conference in Portland, OR on May 10-20, 2016.

SLIDE 5

Variance $ % $ % $ FT PT

Seasonal

Episcopal Fund 367,572 $ 3.0% 367,572 $ 3.2%

$

1 Ministerial Education Fund 420,748 $ 3.5% 420,748 $ 3.7%

$

General Church Administration 147,932 $ 1.2% 147,932 $ 1.3%

$

North Central Jurisdictional Admin 22,954 $ 0.2% 22,954 $ 0.2%

$

Interdenominational Coop Fund 32,921 $ 0.3% 32,921 $ 0.3%

$

World Service Fund 1,225,560 $ 10.1% 1,225,560 $ 10.7%

$

Black College Fund 167,841 $ 1.4% 167,841 $ 1.5%

$

Africa University 37,556 $ 0.3% 37,556 $ 0.3%

$

General Church Total** 2,423,084 $ 20.1% 2,423,084 $ 21.1%

$

1

Bishop's Office 244,819 $ 2.0% 248,451 $ 2.2% 3,632 $ 2 1 Finance 435,738 $ 3.6% 426,080 $ 3.7% (9,658) $ 4 Information Technology 241,394 $ 2.0% 250,996 $ 2.2% 9,602 $ 2 1 HR/Benefits 87,285 $ 0.7% 103,898 $ 0.9% 16,613 $ 2 1 Communications 355,050 $ 2.9% 347,238 $ 3.0% (7,812) $ 2 1 Building Operations 432,119 $ 3.6% 323,904 $ 2.8% (108,215) $ 1 Conference Insurance 59,000 $ 0.5% 55,120 $ 0.5% (3,880) $ Archives 23,000 $ 0.2% 23,000 $ 0.2%

$

1

Conference Administration 1,878,405 $ 15.6% 1,778,687 $ 15.5% (99,718) $ 13 5

District Staff 2,596,746 $ 21.5% 2,644,285 $ 23.0% 47,539 $ 24 District Offices 307,432 $ 2.5% 211,621 $ 1.8% (95,811) $ District Missions 224,507 $ 1.9% 214,400 $ 1.9% (10,107) $

Districts 3,128,685 $ 25.9% 3,070,306 $ 26.8% (58,379) $ 24

CCMC Administration 471,922 $ 3.9% 415,472 $ 3.6% (56,450) $ 4 1 Camps 989,768 $ 8.2% 873,658 $ 7.6% (116,110) $ 12 8 Many Higher Educations 644,321 $ 5.3% 635,000 $ 5.5% (9,321) $ Communities of Faith 562,972 $ 4.7% 589,404 $ 5.1% 26,432 $ 1 2 Social Justice & Institutional Ministries 358,081 $ 3.0% 361,380 $ 3.1% 3,299 $ 4 1 Other 149,090 $ 1.2% 116,500 $ 1.0% (32,590) $

Conference Missions 3,176,154 $ 26.3% 2,991,414 $ 26.1% (184,740) $ 21 12 Clergy Support 857,999 $ 7.1% 865,637 $ 7.5% 7,638 $ 1 2 Annual Sessions 365,144 $ 3.0% 348,243 $ 3.0% (16,901) $ 1 2 Cash Reserve 250,000 $ 2.1%

$

0.0% (250,000) $ Total Expenses 12,079,471 $ 100.0% 11,477,371 $ 100.0% (602,100) $ 61 21 Allowance for Unpaid Apportionments 2,731,146 $ 2,632,810 $ (98,336) $ Total Apportionments 14,810,617 $ 14,110,181 $ (700,436) $ **General Church Apportionments for 2017 will be determined at the General Conference in Portland, OR on May 10-20, 2016. 2016 Expenses 2017 Expenses 2017 Staff IOWA ANNUAL CONFERENCE UNITED METHODIST CHURCH 2017 WORKING BUDGET (April 2016)

SLIDE 6

General Church $2,423,084

Will be set at the General Conference in Portland, OR on May 10-20, 2016

SLIDE 7

2017 Apportionment:

$2,423,084

(21.1%)

General Church Apportionments

allow us, through our connected congregations, to accomplish what no single church, district, or annual conference ever could hope to do alone.

Conference Staff:

The Resident Bishop

General Church

FT PT 2017 1 Episcopal Fund 367,572 $ General Church Administration 147,932 $ North Central Jurisdictional Admin 22,954 $ Ministerial Education Fund 420,748 $ World Service Fund 1,225,560 $ Black College Fund 167,841 $ Africa University 37,556 $ Interdenominational Coop Fund 32,921 $

SLIDE 8

Conference Administration $1,778,687

$99,718 decrease from 2016

SLIDE 9

2017 Apportionment:

$248,451

(2.2%)

The immediate staff who

support the Bishop and the Bishop’s Office.

Conference Staff:

Assistant to the Bishop – Admin Executive Assistant to the Bishop Administrative Assistant (PT)

Bishop’s Office

FT PT 2017 2 1

SLIDE 10

2017 Apportionment:

$426,080

(3.7%)

Responsible for the financial

health of the Iowa Annual Conference and the Conference Board of Pensions.

Manages $70MM of net assets.

Handles approximately 25,000 transactions annually.

Additional expenses:

– Audit ($30K) – Financial software ($30K) – Legal fees ($15K).

Conference Staff:

Treasurer/Director of Admin

Asst. Treasurer/Controller
Sr. Staff Accountant

Staff Accountant

Finance

FT PT 2017 4

SLIDE 11

2017 Apportionment:

$250,996

(2.2%)

The IT Department
versees all computers

and related hardware and software throughout the Conference.

The Conference annually

spends $50K to update computer hardware. All equipment is updated on a 4-year cycle.

Conference Staff:

Director of IT Systems Technician

Information Technology

FT PT 2017 2

SLIDE 12

2017 Apportionment:

$103,898

(0.9%)

The Benefits Office

supervises benefits to more than 800 active and retired clergy.

Serves as the

Conference HR department.

Conference Staff:

CBO/Director of HR Benefits & HR Coordinator Additional Staffing (Shared)

Benefits/HR

FT PT 2017 2 1

SLIDE 13

2017 Apportionment:

$347,238

(3.0%)

The Communications

Ministry Team supports the mission and ministries of the faith communities of the Iowa Annual Conference.

Manages the website

and creates multi-media resources.

Conference Staff:

Director of Communications Communications Manager Writer/Content Creator (NEW - PT)

Communications

FT PT 2017 2 1

SLIDE 14

2017 Apportionment:

$432,119

(3.6%)

The current Conference Center
pened in 2005.
Key expenses:

– Mortgage: $90K – Utilities/Maintenance/Phones: $150K – Copy/Mail Equipment: $40K

As an area of focus the

expenses have been reduced by over -$400K over the past 2 years.

Conference Staff:

Receptionist/Center Coordinator

Building Operations

FT PT 2017 1

SLIDE 15

2017 Apportionment:

$55,120

(0.5%)

Much like any church or

business the Conference is required to carry insurance.

Conference Insurance

SLIDE 16

2017 Apportionment:

$23,000

(0.2%)

The Archives collects

and preserves the historically significant records of the Annual Conference and its agencies.

Conference Staff:

Archives Manager (PT)

Districts $3,070,306

$58,376 decrease from 2016

SLIDE 18

2017 Apportionment:

$3,070,306

(26.8%)

Over 26% of the

apportionment expenses stay in the 8 District

ffices throughout Iowa.
District Staff $2,644,285
District Offices $211,621
District Missions $214,400

Conference Staff:

District Superintendents (8) Field Outreach Ministers (8)

Dist. Admin. Assistants (8)

Districts

FT PT 2017 24

SLIDE 19

Conference Missions $2,991,414

$184,750 decrease from 2016

SLIDE 20

2017 Apportionment:

$415,472

(3.6%)

The Conference has

agencies that are given, by Discipline, the responsibility of working collectively and connectionally to support the Conference’s mission.

Conference Staff:

Assistant to the Bishop – CCMC Admin Assts (2FT – 1 Shared) LDM (2) – TBD (PT)

CCMC - Admin

FT PT 2017 3 3

SLIDE 21

2017 Apportionment:

$873,658

(7.6%)

The Conference
perates 3 Camps:

– Wesley Woods – Camp Okoboji – Pictured Rocks

Apportionments pay for

about 45% of the Camp expenses.

Conference Staff:

LDM – Camps Administrative Asst. Camp Director – WW Retreat Coordinator – WW Equestrian Coordinator – WW Food Services Coordinator – WW Office Manager - WW Camp Director – Okoboji Camp Director - PR

Asst. Director - PR

Camps

FT PT Seasonal

12 8 many

SLIDE 22

2017 Apportionment:

$635,000

(5.5%)

Wesley Foundations $555K

– University of Iowa – Iowa State University – University of Northern Iowa – Drake University

Historically Methodist

Colleges $80K

– Morningside – Simpson – Cornell – Iowa Wesleyan

Higher Education

SLIDE 23

2017 Apportionment:

$589,404

(5.1%)

Establishing new

communities of faith and increasing the vitality of existing communities of faith is a key strategic priority.

The Parish Development

Committee and the Hispanic/Latino Ministries Committee provide leadership for this important Conference priority

Conference Staff:

LDM – Evangelism & New Ministries Hispanic Faith Specialists (2 – PT)

Communities of Faith

FT PT 2017 1 2

SLIDE 24

2017 Apportionment:

$361,380

(3.1%)

Iowa Justice for Our

Neighbors (IJFON) provides free immigration legal services and advocacy ($81K)

Institutional Ministry

Grants ($175K)

Legislative Advocacy

Team ($20K)

Conference Staff:

IJON Staff – 4 FT

Social Justice/ Institutional Ministries

FT PT 2017 4

SLIDE 25

2017 Apportionment:

$116,500

(1.0%)

Other

Iowa Religious Media Services 77,250 $ Board of Laity 13,650 $ Iowa Nigeria Partnership 10,000 $ CCMC Grants 6,000 $ Board of Discipleship 6,000 $ Volunteers in Mission 5,000 $ Disaster Preparedness 3,000 $ Mission Education 1,600 $

SLIDE 26

Clergy Support $865,637

$7,638 increase from 2016

SLIDE 27

2017 Apportionment:

$865,637

(7.5%)

The Conference and the

Cabinet manages funds that directly support the pastors of the Iowa Annual Conference.

Key expenses:

– Moving expenses ($350K) – Equitable Compensation ($155K) – Pastoral Care & Counseling ($162K) – Support programs administered by the Cabinet ($130K) – Credentialing/training – BoOM ($80K)

Conference Staff:

Director - Pastoral Care Center Director – Ministerial Services (PT) Wellness Coordinator (PT)

FT PT 2016 1 2

Clergy Support

SLIDE 28

Annual Conference Session $348,243

$16,901 decrease from 2015

SLIDE 29

2017 Apportionment:

$348,243

(3.0%)

The facilities and

equipment cost is $185K

Meals, lodging & travel is

$50K

Conference Staff:

Conference Secretary (PT) Journal Editor Nominations Coordinator (PT)

Annual Conference Sessions

FT PT 2016 1 2

SLIDE 30

2017 Apportionment:

$0

(0%)

At the 2013 Annual

Conference, a goal was established to maintain an unrestricted reserve

fund. By the end of 2016

we should be very near

r at our goal, therefore

additional dollars do not need to be budgeted in 2017.

Cash Reserve

SLIDE 31

Apportionment Payment

SLIDE 32

In 2015, we received 78.4% of the

apportionments asked for (-$3,438,305 shortfall).

454 (59%) fully paid apportionments in

2015.

39.8% fully paid over 5 years.
70 paid less than 10% or nothing in 2015.

Apportionment Payment

SLIDE 33

Communicate with each other.
Be good stewards.
Become more transparent.
Act with integrity.
Balance our resource and our

priorities.

We must:

SLIDE 34