NTS Support

37. Income from Tithes and Offerings (all charitable funds including tithes and offerings): Previously called Total Church Income. This figure is the base for calculating goals. It includes all donations received by the church to further its mission, both designated and undesignated, such as regular tithes and offerings, Sunday school offerings, Easter and other missions’ offerings, building fund and capital campaign offerings, benevolence, compassionate ministries, NDI, NYI, etc. Do not include borrowed money, money received from an insurance claim, or money received from a Nazarene entity (not an individual) such as field allocations, Alabaster project funds, NCM Inc., etc.
For more details, see Definition of Income

38. Other Income (rentals, sales, interest income, etc.): Many churches receive income from sources other than tithes and offerings as described above. This figure is not used in calculating goals, but will help us understand the financial viability of the local church. This figure includes property rentals, interest income or endowment income, and sale of property, equipment, or goods and services. Do not include borrowed money, money received from an insurance claim, or money received from a Nazarene entity (not an individual) such as field allocations, Alabaster project funds, NCM Inc., etc.

Total Income: This is the sum of items 37 and 38. This figure is NOT USED in calculating goals.

Nazarene Global Missions

39. Given for World Evangelism (WEF): Goal is 5.5% of Income from Tithes and Offerings. (This contribution can be received through various offerings throughout the year, i.e. Easter, Thanksgiving/Harvest, Faith Promise, or other general missions’ offerings.)

40. Given by the church for Approved Missions Projects: Previously called Mission Specials. These are specifically approved designated gifts/offerings. Include funds given to Alabaster, deputation offerings, Links, NCM projects, Work & Witness, Nazarene seminaries, etc. Do not include funds given to WEF.

Total given for Nazarene Global Missions: This is the sum of items 39 and 40.

Pension Fund

41. Total given for the Pension Fund: The total given by your church to support your district or national board designated pension plan.

Nazarene District Mission

42. Total given for District Ministry: Amount given by the local church on the apportionment for district support assigned by the District Assembly.

43. Does this amount meet or exceed your District Ministry goal? : Check the appropriate box.

Nazarene Educational Institutions

44. Given for assigned Nazarene Educational Institution: The amount your church gave toward its assigned educational institution fund. This does not include payments on behalf of or by the student. Nor should it include special offerings for other Nazarene educational institutions, which may be eligible to be included in Approved Missions Projects.

Local Church Mission

45. Buildings, properties, capital improvements, including payments to service debt: Funds spent to improve/maintain buildings, purchase property, pay off property debt, or add to the value of the local churchowned property. This includes the purchase or rental of buildings, land, pews, and other furnishings, musical instruments (i.e. piano, organ), architectural drawings, and other capital improvements or repairs. Do not include building repairs or replacements that are part of an insurance claim reimbursement.

46. All staff salaries and benefits (pastor, associate, and support staff): Total paid to all church personnel, including pastors’, associate pastors’ and non-ministerial support staff for salaries and benefits, including health insurance and housing allowances.

47. All other local church ministries: All other funds spent on ministry, including professional reimbursements, church utilities, curriculum, local compassionate ministry, convention and assembly expenses, etc.

Total used for Local Mission: The sum of items 45, 46, and 47.

48. Total current indebtedness: Enter the amount of all debts owed by the local church, including church and parsonage properties, credit card debt that carries over month-to-month, etc. If there is no debt enter zero (0).

49. Have the church’s finances been audited or reviewed this year(Manual 129.23)?: This may be a formal audit or simply a review by the church board or someone(s) assigned by the pastor or board.