The line number and the explanation for each line for the Financial Section of the Annual Pastor's report are listed below:
32.) Total Church Income: Definition of Income for APR Church Income is all offerings received by the local church. It includes all donations received by the church to further its mission, both designated and undesignated, such as regular tithes and offerings for the global mission (World Evangelism Fund and all Mission Specials), building fund, capital campaign, benevolence, Compassionate Ministries Centers, SDMI, NYI, etc. Do not include borrowed money or any money received from an insurance claim. For more details, see Income Calculation and/or Funding the Mission Definition of Income.
33.) World Evangelism Fund: Faith Promise, Easter, Thanksgiving, etc.
34.) Approved Mission Specials: Includes monies give for: World Mission specials, Alabaster, deputation offering, LINKS, Missionary Christmas Fund, World Mission Broadcast, Missionary Health Care, Nazarene Compassionate Ministries, Work and Witness, Nazarene Theological Seminary and Nazarene Bible College offerings, Point to Point Cash Gifts, and any other Approved or 10% Mission special offering. DO NOT INCLUDE World Evangelism Fund.
35.) Other Global Interests: Examples include any money given for the Global Ministry Center, gifts to non-LINKS missionaries, duty on LINKS, etc.
37.) Pension Fund: Amount given toward the Pensions and Benefits Allocation.
38.) District Ministry Funds: Amount paid by the local church on the apportionment for district obligations assigned by the District Assembly.
39.) Other District Interests: Including support for projects not included in the “District Ministry Funds”, such as cash investments in New Church Sponsorship, district center support, district departmental expense, and other district benevolences.
41.) Assigned Educational Institution fund: Amount paid toward the Educational Institution Allocation.
42.) Other contributions to Nazarene Educational Institutions: Support given to Nazarene institutions other than your assigned education allocation. (Except NTS & NBC Offerings: these go on line 34 for 10% credit.)
44.) Buildings, properties, and capital improvements: Include rental of a leased building, amounts paid for pews, large musical instruments (i.e., piano), church furnishings, capital improvements and major repairs which raise the total valuation of the church property. Do not include building maintenance and supplies, replacement of items when part of an insurance claim reimbursement, or borrowed money spent. Monies used for expenditures such as architectural drawings from designated funds for a future building project should be recorded on this line as a Capital Expenditure (assuming borrowed money was not used.)
45.) Debt Service: This is the amount paid on principal and interest to reduce the debt on all church properties. It is not the amount of the indebtedness.
46.) Pastor, associate and support staff salaries: The amount paid for salaries of staff. This includes payroll taxes paid by the church but does not include Social Security reimbursement paid to the pastor.
46a.) Pastor, associate and support staff benefits: This includes any amount paid for staff benefits including: medical, retirement, housing, allowances and pastor's Social Security reimbursement.
47.) Local compassionate ministries: Monies used to help those in need that are in your congregation or local community.
48.) All other church ministries: This is a catch all category where you report all other expenditures that do not fall into one of the above categories. This includes but is not limited to things such as utilities, advertisement, children, NYI, adult ministry and any other general church expenses.
51.) Value of church properties: The values given to "Church Buildings" and "Parsonages" should include grounds, buildings, and equipment. Where the church and parsonage are combined in one building, make a fair division of the value for each. Where possible, get an official appraisal. Include all properties owned by the church.
52.) Indebtedness on properties: Give accurate amount of indebtedness on all "church and parsonage property" combined.