APPORTIONMENTS

How are apportionments calculated?
Apportionments assigned to each local church in the Conference are determined by the following formula:

A. FINANCIAL FACTOR - 65%
The figures for 2005 and 2006 of the total expenditures of each local church as reported in the Conference Journal, minus the amounts paid on apportionments, the amounts paid on principal and interest on indebtedness, loans, mortgages, etc., the amount paid for building and improvements (not including loans and mortgages), other benevolences paid by the local church, and the amounts paid on General and Conference Advance Specials, shall be divided by the average of the total expenditures of all local churches in the Conference in the years 2005 and 2006 (omitting the same respective items) to find the percentage of total expenditures by the local church. This percentage figure will the be multiplied by .65 to furnish the financial factor.

B. MEMBERSHIP FACTOR - 35%
The membership of each local church at the end of 2005 and 2006 shall be divided by the average of the total membership of the Conference at the end of those same years to find the percentage of total membership in the local church for each of these years. This percentage figure will then be multiplied by .35 to furnish the membership.

C. FINAL DETERMINATION
The membership factor and financial factor for each year are added together. The factors for the two years are averaged to arrive at the percentage to be used in figuring the church’s share of each apportionment for 2008.

Why do we apportion?  Where does our money go? 
If you or anyone in your congregation is asking these questions, click here to find resources to help you find the answers.