The line number and the explanation for each line for the Financial Section of the Annual Pastor's report are listed below:
37. Income from Tithes and Offerings (all Charitable Funds Received):
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 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 Building/Facility Rent, Loan proceeds, Insurance claim proceeds, Refunds, Reimbursements
or any other Non-Charitable money received.
For more details, see Definition of Income
* Large Donations for Capital Improvements may be exempted from Income with approval by your District office.
For more details, see Definition of Income
* Large Donations for Capital Improvements may be exempted from Income with approval by your District office.
38. Other Income (rentals, sales, interest income, etc.): This figure includes all Non-Charitable
Income received and is NOT USED in calculating Allocation Goals. Building/Facility Rental, Interest/Endowment
income, Property Sales, and Sales of Goods/Services should all be included. Do not include Loan or
Insurance proceeds or monies 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, including funds given to Alabaster,
Deputation, 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.
Nazarene Benefits Fund
41. Total given for the Nazarene Benefits 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.(ie. NTS or NBC)
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 church owned 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 non-ministerial staff, for salaries, benefits, health insurance,
housing allowance and additional gifts or other compensations.
47. All other Local Church Ministries: All other funds spent on ministry, including
Professional Reimbursements, 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 a committee assigned by the pastor or board.
