How Are Your Church's Apportionments Determined?

Each year, the delegates to Annual Conference approve a formula that is used to determine each local church’s apportionments. Delegates also approve the total dollar amount apportioned to all the churches in the Florida Conference. This is the conference budget. The proposed formula and amount for the coming year can be found in the Conference Workbook in the report of the Council on Finance & Administration (CF&A). After delegates approve a formula and budget, these are published in the CF&A report in the Conference Journal. There are three basic kinds of apportionments: District Apportionments, Conference Apportionments, and General Church Apportionments.

Districts determine their own budgets and calculate their own District Apportionments. Different districts use different methods to make these calculations. Each fall, the delegates to each District Conference approve a formula and total dollar amount for that District’s apportionments. Every District office can provide information on its District’s Apportionments.

Conference Apportionments are calculated using the fair-share method, which considers each individual church's expenses relative to all other churches’ expenses. It works like this:

1. For each church, we add together everything spent in three areas: (1) compensation (salary and benefits) for all lay employees and clergy; (2) operational items (utilities, postage, office supplies, yard care, maintenance, etc.); and (3) program items (Sunday school materials, worship resources, etc.). Churches report these expenses in their year-end statistical reports (table 2).

2. After determining these expenses for each individual church, we add together the church totals for all 700-plus churches in the Conference.

3. Then we take the total for each church and divide it by the total for all the churches in the Conference. This gives us the fair-share decimal for each church.

4. We multiply your church’s fair-share decimal by the total amount of the budget (approved by Annual Conference delegates). This portion of the conference budget is your church’s fair-share. This is the amount apportioned to your church.

Please note:

1. The fair-share decimal is different for each church and changes every year. 
2. Apportionments, benevolences, capital costs, etc. are NOT included in the formula.
3. Membership, attendance, and similar statistics are also NOT included in the formula.

The global or General United Methodist Church apportions to each Annual Conference a proportionate share of the General Church budget as determined by delegates to General Conference, which meets every four years. General Church Apportionments are apportioned to local churches using the same formula as Conference Apportionments.

Apportionments fund the programs and activities approved by delegates from your church. Your church’s apportionment is your church’s fair share of the cost of these programs and activities. Your apportionment is important! Your church’s giving makes a big difference!