Guide to Annual Conference

Agenda · For Conference Action

Finance Table Report

The budget and the money votes — apportionments, minimum pay, district-superintendent support, and how the whole system works.

Finance Table

Book of Discipline ¶¶611-627 ¶611 ff. In each annual conference there shall be a conference council on finance and administration, hereinafter called the council, or other structure to provide for the functions of this ministry and maintain the connectional relationships (¶… The Book of Discipline 2020/2024, ¶611 · via Plenary

This is the evergreen explainer. The specific dollar figures for any given year are a per-year instance rendered from the Pre-Conference Report and the Atlas, not baked into this page (that’s the fix for “the PDF goes stale and we rewrite it every year”).

A little vocabulary

The five reports

  1. Emergency authority — permission to move money from reserves for unexpected needs.
  2. District Superintendent support — DS salary, benefits, and housing.
  3. Minimum pastoral pay — the salary floor for clergy, by category.
  4. The budget — the apportioned funds for the year. The heart of the vote.
  5. How it all works — the formula, the reserve policy, and approved special offerings.

How your church’s share is calculated

Not by membership or attendance — by spending. A church’s share is figured from a two-year average of its operating expenses, divided by the conference-wide total, then applied to each fund. The more a church spends to operate, the larger its share.

District funding

This is the part most likely to shift year to year, and the part worth watching: how the districts are funded has been restructured (older per-district lines folded into a single conference-wide district line). When a fund reads −100% and a new fund appears, that’s usually a restructuring, not a cut — but it’s exactly the kind of change a thoughtful delegate should ask about, and exactly the kind of institutional detail that lives in people’s heads rather than the document.

The honest picture

Apportionments are asked, not guaranteed. The conference receives less than the full apportioned amount each year and plans around that reality — paying fixed costs like salaries first and holding a reserve. What share actually comes in (the collection rate) is a per-year figure, shown below.

What's up this year

Audited figures · 2024 · via the Atlas

2024 revenue figures are preliminary (pre-final audit); the collection rate is from the CF&A report.

Apportionment received & collection rate, 2016–2024
YearReceivedvs. priorCollected
2016$10,822,86792.8%
2017$10,721,127-1%95.0%
2018$9,917,289-7%93.0%
2019$9,267,260-7%88.9%
2020$8,364,126-10%85.5%
2021$8,166,417-2%88.3%
2022$7,847,627-4%86.5%
2023$7,095,948-10%78.4%
2024$6,014,687-15%69.4%

Collection rate is CF&A's stated share on all funds. Full interactive revenue view, including the inflation-pegged baseline, on the Atlas →

Notes from the floor

One thing on the district piece: the old funding formula was lines F and H. H isn't on this year's document, and it's only partially in this year's Pre-Conference Journal — but H was the actual amount the districts had discretion over.

— Rachel