Explaining Apportionments

Explaining Apportionments

Ross Williams


Dear Pastors, Treasurers and Finance Chairs,

Attached to this email is a document that may be helpful in understanding or explaining to church members how Shared Ministry Apportionments are calculated and 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
  • Reporting 

Please note:  when churches pay their apportionments they are automatically participating in the mission and outreach ministries of our denomination!

Approximately 22% 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 toward the end of the attached "apportionment2018.pdf" document.  

The General Council on Finance and Administration (GCFA) publishes a pamphlet on the financial decisions of the General Conference. The Financial Commitment Book, which is also attached, provides details about the planned expenditures of the general church for the 2017 - 2020 quadrennium.  It contains narratives explaining the rationale for general church funds  and includes tables outlining expected expenditures.  

In short, these documents explain how your church apportionment dollars are used for the mission and ministry of the United Methodist Church.  

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