Table II Supplemental Worksheet

Table II Supplemental Worksheet
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Print the page, then complete this worksheet for each pastor or associate pastor before entering figures on lines 48-52 on Table II of the Local Church Report to the Annual Conference. All amounts should be reported ONLY ONCE on these lines.


COMPENSATION & EXPENSES
A supplemental worksheet for TABLE 2
The General Council on Finance and Administration of The United Methodist Church
2013-2016 Quadrennium – Revised 12.16.13

 Pastor

  

 Church

  

 Reports for the year ending December 31,

 

 
 or for the period  ______________ to ______________


BASE COMPENSATION (for lines 48a for Pastor or 49 for Associate Pastor of TABLE 2)


1.a Cash salary (do not include any amounts reported on lines 2.a through 2.f below)

1.a)
 

 


1.b Cash paid to pastor to cover Social Security taxes

1.b)

 


1.c Other cash compensation: This includes bonuses, payments to private investment programs, housing equity allowances, church gifts, etc.

1.c)

 


1.d Contributions to UMPIP made by the Local Church for the Pastor

1.d)

 


1.e Contributions made pursuant to a salary reduction agreement to a “cafeteria plan”  (IRS Code Section 125 plan)

1.e)

 


1. TOTAL BASE COMPENSATION (enter the sum of 1.a to 1.e here and on line 48a or 49 of TABLE 2)

1)


HOUSING-RELATED ALLOWANCES AND UTILITIES PAID TO OR FOR THE PASTOR OR EXCLUDED FROM INCOME BY THE PASTOR (for line 50 of TABLE 2)


2.a Housing allowance paid to pastor in lieu of parsonage
If the church provides a parsonage, please skip this line.

2.a)
 

 


2.b Utilities allowance paid to pastor or pastor’s utilities paid by the church

2.b)

 


2.c Furnishings allowance

2.c)

 


2.d Garage rental

2.d)

 


2.e Service costs allowance (e.g., cleaning, yard work, etc.)

2.e)

 


2.f Current expenditures incurred for providing a parsonage residence owned by the church. Payments for principal and interest on mortgage, capital improvements, or for the purchase of the parsonage/residence should not be included here.

2.f)

 


2. TOTAL HOUSING-RELATED ALLOWANCES (enter the sum of 2.a to 2.f here and on line 50 of TABLE 2)

2)


ACCOUNTABLE REIMBURSEMENTS PAID TO THE PASTOR AND ASSOCIATE PASTOR 
(for line 51 of TABLE 2)
It is recommended that pastors’ expenses be reimbursed under the provisions of an accountable reimbursement plan, rather than by means of allowances.


3.a Substantiated travel expenses paid by the local church

3.a)
 

 


3.b Substantiated expense for automobile provided by the church, including insurance and maintenance

3.b)

 


3.c Substantiated continuing education, books, publications, and other proper reimbursable expenses

3.c)

 


3. TOTAL ACCOUNTABLE REIMBURSEMENTS  (enter the sum of 3.a to 3.c here and on line 51 of TABLE 2)

3)


NON-ACCOUNTABLE CASH ALLOWANCES PAID TO THE PASTOR (for line 52 of TABLE 2)


4.a Health or other insurance premiums beyond that billed or apportioned by the annual conference.

4.a)
 

 


4.b Travel allowance

4.b)

 


4.c Continuing education, books, and publications allowance

4.c)

 


4.d Other allowances paid to pastor (e.g., entertainment allowance, memberships, dues)

4.d)

 


4. TOTAL NON-ACCOUNTABLE CASH ALLOWANCES  (enter the sum of 4.a to 4.d here and on line 52 of TABLE 2) 

4)