Explaining Apportionments

Explaining Apportionments

Ross Williams


Dear Pastors, Treasurers and Finance Chairs,

Linked below are documents that may be helpful in understanding and/or explaining how Shared Ministry Apportionments are calculated and how monies are used by both the Conference and the General Church.

Topics included are:

  • Apportionment Basics
  • Calculation (the formula)
  • Apportionment Adjustments
  • Where Does the Money Go?
  • Funds apportioned by the General Church
  • Statistical Tables 

One of the most important things to know is that when churches pay apportionments they are automatically participating in the mission and outreach ministries of our denomination!

Did you know that approximately one-quarter of all apportionment dollars sent to the Conference are remitted to the General Church to support seven apportioned funds?  Details of the ministries of these seven funds are contained in the attached "Apportionment" document.  

Also, the General Council on Finance and Administration (GCFA) publishes a pamphlet on the financial decisions of the General Conference. The Financial Commitment Book gives details about the planned expenditures of the general church for the current quadrennium.  It contains narratives which explain the rationale for general church funds, and includes tables outlining expected expenditures throughout the quadrennium.  In short, these reports explain how your general church apportionment dollars are used for the mission and ministry of the United Methodist Church during the quadrennium.   This report is also attached.

As always, please let me know if you have any questions.