2007 Check Day: Instructions for Table I & II

General Instructions

1. It is the pastor's responsibility that this form be prepared.
2. Prepare a separate report for each organized church on the charge.
3. The pastor should fill in the entire heading and line 1 if this has not already been done by a conference officer.
4. Report finances in dollars - do not report cents. (Round to nearest dollar.)

Employer Identification No. --- Enter the church's IRS Employer Identification Number ("EIN"). (This information is necessary for GCFA to administer The United Methodist Church Group Tax Exemption Ruling and provide verification to potential donors of the church's tax-exempt status.)

Church Membership

This section deals with local church membership. It begins with the number of members reported last year and calculates the number of member at the close of this year.

Line 1

Line 1 must carry the same figure as listed on Line 9 of the 2005 Conference Journal. This number is NOT to be changed. Errors in last year's report must be corrected by Charge Conference action and recorded in Lines 2b or 5a.

If you are using the online form, Line 1 is filled in for you and cannot be changed.

Lines 2a & 2b

On Line 2a enter the number of persons received this year on Profession of Faith. On Line 2b enter number of persons restored to membership role from a prior year removal or received by Affirmation of Faith.

Line 3

Enter on Line 3 the number of persons received from other United Methodist churches.

Line 4

Enter on Line 4 the number of persons received from other denominations.

Line 5a

Enter on Line 5a the total number of persons removed or corrected by the Charge Conference.

Line 5b

Enter on Line 5b the number of persons removed by withdrawal through letter or statement.

Line 6

Enter on Line 6 the number of persons removed from the membership rolls by transfer to other United Methodist churches.

Line 7

Enter on Line 7 the number of persons removed by transfer to other denominations.

Line 8

Enter on Line 8 the number of members removed by death.

Line 9

Add Lines 1-4; subtract the total of Lines 5-8. The remainder is the figure for Line 9, which should be the number of professing members at the end of the year by actual count. Affiliate, associate, and baptized members are not to be counted as professing members of this church.

If you are using the online form, the Line 9 total is calculated for you as you fill in the figures for Lines 2-8 and cannot be edited directly.

Line 9a

Record the number of professing members of this church according to their racial/ethnic identification, as follows: Asian, African-American/Black, Hispanic, Native American, Pacific Islander, White, Multi-Racial (¶705.3i, ¶705.5b, ¶2003.2, ¶2003.3). Each member should be included in the racial-ethnic group with which he or she identifies or to which he or she is regarded in the community as belonging. Each member should be included in only one group.

• Asian: Members with origins and/or heritage in any of the indigenous peoples of Asia, Southeast Asia, or the Indian Subcontinent. This area includes but is not limited to Bangladesh, Cambodia, China, India, Indonesia, Japan, Korea, Laos, Malaysia, Myanmar, Pakistan, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, and Vietnam.
• African-American/Black: Members with origins and/or heritage in the Black African racial groups of Africa, the Caribbean, or North, Central, or South America who identify themselves as "African American" or "Black."
• Hispanic: Members of Central American, Cuban, Mexican, Puerto Rican, South American, or Spanish culture or heritage, regardless of race.
• Native American: Members who are Alaskan Native, American Indian, Eskimo, and/or whose heritage is in any of the indigenous peoples of North America, and/or who maintain cultural identification through tribal affiliation or community recognition.
• Pacific Islander: Members with origins and/or heritage in the Pacific Islands, including Fiji, Guam, Hawaii, Samoa, and Tonga.
• White: Members with origins and/or heritage in any of the peoples of Europe, the Middle East, North Africa, or the former USSR.
• Multi-Racial: Members with origins and/or heritage in two or more of the other six explicit categories.

The total of Line 9a MUST equal the number on Line 9. If you are using the online form, these totals MUST match before you can verify the report.

Line 9b

Record the number of male and female professing members of this church.

The total of Line 9b MUST equal the number on Line 9. If you are using the online form, these totals MUST match before you can verify the report.

Line 10

Report average attendance at the principal weekly worship service(s). The "principal weekly worship service(s)" would include any services held on a weekly basis as the primary opportunity for worship. In many churches this will be the Sunday morning service(s). However, if the church has other worship services attended primarily by persons who do not attend on Sunday morning, attendance at those services should be reported also. Report the combined average attendance at all such services. Include children who participate in all of part of any such service.

Line 11

Report the number of persons (all ages) baptized this year.

Line 12

Report all baptized members of the congregation who have not yet taken the vows of professing membership (in most cases this number would reflect what was previously the preparatory roll).

Line 13

All unbaptized children, church school members, and other nonmembers for whom the local church has pastoral responsibility (¶230.3).

Line 14

Report the number of persons of all ages who have participated in confirmation preparation classes during the year.

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Church School and Other Groups

Important: Lines 15-18 are split into two parts: Church School Groups and Other Groups. Please enter the appropriate numbers in each column.

Line 15

Enter the number of persons who serve as church school superintendents, teachers, counselors, the church school secretary(ies), librarian(s), or other leaders of ongoing or short-term classes and learning groups for any age group in the church's educational ministry.

Persons counted on Lines 15a and 15b should not be counted in lines 16a-18b, but should be included in the total in Line 19.

Lines 16-18

Enter on Lines 16-18 the total number of persons who have been participating significantly in any and all of the church's Christian formation groups other than those on lines 26, 28, 30 and 32. Count participants in each group they attend.

"Sunday Church School Groups" refers primatily to Sunday morning groups, but may also include other Sunday church school groups when prinicpal owrship services take place on Sunday afternoon and/or evening (¶256.1a).

"Other Groups" refers to other classes and small groups that enhance participants' knowledge and experience of the Bible, spiritual life, and Christian nurture (¶256.1a-d). Include groups sponsored by other agencies (Scouts, etc.) only if wholly integrated with the church's education ministry.

Include home members who cannot attend becuase of prolonged illness, infirmity, and other reasons.

Line 16

Enter on Line 16 the number of children through sixth grade in all classes and groups. Where middle schools are employed sixth graders may be counted with youth on line 17, if they truly participate in the youth-level programs.

Line 17

Enter on Line 17 the number of youth in seventh grade through senior high school in all classes and groups.

Line 18

Enter on Line 18 the number of adults in all classes and groups.

Line 19

Report here the total number of participants in all Sunday church groups and other groups which form individuals as Christian disciples by totaling lines 15a-18b inclusive.

If you are using the online form, Line 19 is calculated for you as you fill in lines 15-18 and cannot be edited directly.

Line 20

Report here the total of the average attendance figures for sessions held for all education classes and groups that meet in Sunday church school groups.

Line 21

Report here the total of the average attendance figures for sessions held for all education classes and groups that meet on a continuing basis (such as weekly of monthly) through all or most of the year, other than Sunday church school.

Line 22

Report here the total of the average attendance figures for short-term classes and groups for learning. "Short-term classes and groups for learning" include courses, retreats, training programs, membership preparation classes, school of religion, educational tours, kids clubs, vacation church school classes, etc., that have met on a short-term basis at any time during the year.

Line 23

Report here the number of groups (not the number of participants), other than Sunday church school, that provide children, youth and adults the opportunity to be formed as Christian disciples. To the left of the total please record the number of groups available to each age group as described in lines 16-18.

If you are using the online form, the Line 23 total is calculated for you as you fill in the figures for the separate age groups and cannot be edited directly.

Line 24

Report here the total number of Christian formation participants who became professing members this year. Line 24 should not exceed Line 2a.

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UMVIM

Line 25a

Enter the number of United Methodist Volunteers in Mission groups sent by your local church.

Line 25b

Enter the number of members in your congregation who participated in any United Methodist Volunteers in Mission groups.

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United Methodist Men

Fill in this section for UMM groups whether chartered by the General Board of Discipleship or not.

Line 26

Enter the membership in a United Methodist Men's organization.

Line 27

Enter the amount paid by the United Methodist Men's group for projects and programs in the local church, community and worldwide. Round to the nearest dollar. If this money spent by the UMM is given to the local church current expense, building fund or benevolence budgets, it should also be reported in the appropriate line(s) later in this report.

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United Methodist Women

This section is for reporting data from the UMW as it relates to the local church.

Line 28

Enter the membership as reported by the United Methodist Women's president.

Line 29

Enter the total amount of money contributed by the United Methodist Women. DO NOT INCLUDE in line 29 money sent by United Methodist Women to their district or conference treasurer for United Methodist Women's work.

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United Methodist Youth Fellowship

This section is for reporting data from the United Methodist Youth Fellowship as it relates to the local church.

Line 30

Enter the membership in all United Methodist Youth Fellowship groups.

Line 31

Enter the amount paid by the United Methodist Youth Fellowship groups for projects and programs in the local church, community and worldwide. DO NOT INCLUDE in Line 31 contributions to the Youth Service Fund. If this money spent by the UMYF is given to the local church current expense, building fund or benevolence budgets, it should also be reported in the appropriate line(s) later in this report.

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Weekday Ministries

Line 32a

Enter the total number of different weekday ministries sponsored by your church that require advance registration (tuition-based or free) and are accessed by the community (i.e., child or adult day care, after-school tutoring, summer day camp, preschool/nursery school, etc.).

Line 32b

Enter the total number of persons served by the weekday ministries reported on line 32a. Do not include programs that would be included on Lines 15a-24.

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Property, Assets and Liabilities

This section deals with the tangible assets and liabilities of the local church.

Line 33

Enter the market value of the church land, buildings and equipment. "Value" should be the estimated market value of buildings and equipment plus the value of land and ininsurable value. It is understood that market value for many congregations may be difficult to ascertain. Congregations are not obligated to initiate property appraisals in order to provide this estimate.

Line 34

Enter the market value of church-owned parsonages and furniture. If a parsonage is in a charge of more than one church, list it only on the report of the church where the parsonage is located. Do not enter it more than once.

A residence not used as a parsonage should be listed on Line 35, Other Assets.

Line 35

Enter the market value of ALL other assets. "Other Assets" refers to real estate and other property such as cash, stocks, bonds, trusts, securities, investments belonging to the church (including money raised or donated and held for future building programs or any other special purposes), and all property and other investments not included elsewhere, including property or funds held in trust or held by others and dedicated to the use of the church.

Line 36

Report all indebtedness secured by church property (lines 33, 34 and 35) at year end.

Line 37

Report all other church debt (not included in line 36).

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Local Church Expenditures

This section deals with the expenses of operating the local church itself, except for the support of the appointed pastor(s).

Line 51

Enter on line 51 money paid directly by the local church to non-United Methodist benevolences. Only items which were not remitted through United Methodist denominational channels should be reported here. Include money sent for CROP walks, Red Cross, local food pantry, UNICEF, etc...

EXAMPLES:

• The church raises $275 through a CROP walk and sends the money directly to the CROP offices in Lansing. This is reported on Line 51.
• The church sends $1,000 directly to the United Methodist Retirement Home. It is NOT included on Line 51, but on Line 47.
• The Vacation Church School raises $300 for mission work in Africa which it sends to UMCOR in New York. It is NOT included on Line 51, but on Line 43.

Line 69

Enter on Line 69 the total of all salaries, fringe benefits, housing, travel and professional expenses paid to or on behalf of any diaconal minister or deacon (whose primary ministry is your church), full or part time.

Line 70

Enter on Line 70 the total of all salaries, fringe benefits, housing, travel and professional expenses paid to or on behalf of any staff member, full or part time, except appointed pastors, associate pastors and diaconal ministers, but including professional and clerical staff and maintenance/janitorial personnel.

EXAMPLES:

• The church spends $8,000 for a part-time Christian Education director and $7,000 for an organist, and $1,126.50 for Social Security for those two positions. The total of $16,126.50 is included on Line 70.
• The church hires a retired minister to be the choir director for $2,500. The entire amount is reported on Line 70 since the minister is not under episcopal appointment.
• The church pays a custodial service company $1,500 to provide janitorial service for the church. This is not a salary and should instead be reported on Line 72.

Line 71

Enter on Line 71 the amounts spent for the local church program under the direction of the Council on Ministries; its work areas (Christian Unity and Interreligious Concerns, Church and Society, Education, Evangelism, Higher Education and Campus Ministry, Missions, Religion and Race, Stewardship, and Worship); its age-level and family coordinators or councils; or other program structures operating under the local church Council on Ministries. Do not include tuition-based programs such as day care, nursery school, or Christian school programs. These are included on Line 72a.

Include money spent for worship, bulletins, Church School materials, and expenses for volunteers.

Do not include salaries of ordained ministers or local pastors under episcopal appointment or any local church staff. Do not include money sent to the conference treasurer or through other United Methodist channels.

EXAMPLES:

• The church spends $8,000 for a part-time Christian Education director, and $7,000 for an organist. The total $15,000 is NOT included on Line 71, but on Line 70.
• The church is appointed an associate minister who works in Youth Ministry and Christian Education. None of the salary is reported on Line 71 since it is an episcopal appointment.
• The church treasurer reports that during the year $4,380 was spent on materials for worship (bulletins, communion supplies, candles, and banners). This amount should be reported on Line 71.
• The church takes up a collection of $500 for hunger relief in Africa and sends it to UMCOR. This is NOT reported on Line 71, but on Line 43.

Line 72

Enter on Line 72 the current operating expenditures, such as office and secretarial supplies, property maintenance and repairs, insurance, and utilities for the local church.

Do not include capital expenditures, local church program expenses, ministerial support or benevolences, or staff salaries and fringe benefits, which are entered on other lines of this report.

EXAMPLES:

• The local church hires a part-time secretary for $5,000. This is NOT reported on Line 72, but on Line 70.
• Instead of a parsonage, the church rents an apartment for the associate minister at $7,200 per year. This is NOT reported on Line 72, but on Line 66.
• The church pays $4,000 for utilities on the church and $1,500 on the parsonage. The $4,000 is reported on Line 72; the $1,500 is reported on Line 66.
• The church buys a new copy machine for $3,000. It should NOT be reported on Line 72, but on Line 74.

Line 72a

Enter on Line 72a tuition-based programs such as day care, nursery school, or Christian school programs.

Line 73

Enter on Line 73 the amount paid in principal and interest on indebtedness incurred before the beginning of this year. This includes payments on loans, mortgages, notes, etc...

Do not include money borrowed and repaid within the current fiscal year.

EXAMPLES:

• The church paid $8,000 on the parsonage mortgage. It's the 5th year of a 20 year mortgage. The amound is included on Line 73.
• During the summer when cash was scarce the church borrowed $1,000 from a member to pay some current expenses. In December it had anough money to pay back the loan. Do not report this transaction on Line 73.
• A spaghetti dinner raised $500 to pay on an old pension deficit. The $500 is reported on Line 73 as a disbursement.

Line 74

Enter on Line 74 the actual amount paid for capital improvements during the year. "Capital improvements" include the cost of new property and buildings, major purchases of new equipment or furnishings, organs or other musical instruments, heating and cooling equipment, kitchen equipment, audio-visual equipment, furniture and major renovations. Major costs such as a new roof, siding, landscaping, etc... may also be included.

Amounts contributed toward capital improvements but not paid out during the year (retained for future use) should be reported on Line 35.

EXAMPLES:

• The church raises $10,000 in a special offering and paves the parking lot. It is reported on Line 74.
• The church raises $10,000 in a special offering, but the weather turns cold before they can pave the parking lot. They decide to wait until next year. The $10,000 is reported on Line 35.
• The church buys a $3,000 computer. It is reported on Line 74.
• The church borrows $15,000 to replace the roof of the sanctuary. The full expenditure is reported on Line 74 and the value of the loan on Line 36.
• The church spends $500 to repair a leak in the roof of the sanctuary. It is not reported on Line 74, but on Line 72.

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Pastoral Support

This section deals with the total cost of support of the pastor(s) appointed to the church. If churches share a pastor, the costs should be reported as they are agreed to be split between the congregations.

Line 58

Enter on Line 58 the total amount paid from the church budget to the General Board of Pensions for the Ministerial Pension Plan (MPP) and Comprehensive Pension Plan (CPP) on behalf of the pastor(s).

Lines 64 & 65

Enter on lines 64 and 65 the compensation paid driectly to the pastor and associate pastor(s) plus any salary reductions (personal share of pension, health insurance, etc...). If additional Social Security allowances are given by the local church, they should be included in these lines.

Report only the amount paid by the local church. Do not include salary supplement received from the annual conference or general church. Include only pastors and associate pastors appointed by the Bishop.

Line 66

Enter on Line 66 the amount paid for housing and utilities for the pastor and associate(s), whether paid to the pastor or to others. If you are using the online form, the total for Line 66 is calculated for you, and cannot be edited directly.

Line 67

Enter on Line 67 the amount paid to/for pastor and associate(s) for travel. If a car is leased instead of a travel allowance, enter the lease cost here. If you are using the online form, the total for Line 67 is calculated for you, and cannot be edited directly.

Line 68

Enter on Line 68 other allowances such as book and education allowances, club memberships, children's tuition, etc... paid to/for the pastor and associate(s). If you are using the online form, the total for Line 68 is calculated for you, and cannot be edited directly.

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Other

This section deals with funds sent direct by United Methodist Women and funds sent direct to Advance Specials instead of through the Conference Treasurer.

Line 43

Enter on Line 43 the total funds sent direct to General Advance Specials (not through the Conference Service Center).

Line 47

Enter on Line 47 the total funds sent direct to Conference Advance Specials (not through the Conference Service Center).

Line 75

Enter on Line 75 the amount which has been sent to the District or Conference United Methodist Women Treasurer. The amounts raised by the UMW and spent for items in the local church and community (as reported on Line 29) should be reported in other lines which correspond to the purposes for which the money was spent.