Each year, all District churches are required to provide to the Conference statistics pertaining the the prior year’s membership, operating expenses, etc. The numbers are entered into “Tables” found on the EZRA data management website. The statistics tell a story about the vitality of each congregation and help the Conference determine apportionment giving for the next year.
Here are some helpful tips for completing Tables I, II and III due February 28, 2018:
2018 Tables I, II and III
All churches are required to complete the tables.
Data collected this year (this February) will be used to calculate apportionments owed in 2019
Where to Begin – EZRA (www. ezra.gcfa.org)
User ID: GCFA number followed by the letter “p” for the primary user or
GCFA number followed by the letter “o” for another user (if there is one)
Temporary password: calpac
Print your forms – Blue bar on right – “Blank Report Forms” – DO NOT print these! Different from Cal-Pac forms
If you want to print a hard copy of your forms, go to your own church entry page and print under ENTER STATS
Many churches like to give hard copies of these forms to the appropriate persons who have the information they need. Highlight the pertinent sections, and ask for the pages to be returned by a certain date to be input by the person doing the tables.
If an explanation is provided on a certain line, the new forms include an explanation in the “block” associated with that line. When you print your forms you will have the explanations printed, too.
When you have your information on the printed forms, you are ready to enter on EZRA.
Table I Membership and Participation CHANGES and Common Errors
20% of a church’s apportioments calculations is based on membership
TIP: All boxes outlined in purple are related to apportionment calculation
New! Line 2 has been split:
2a, 2b – Received this year by Profession of Faith through Confirmation and “Received this year by Profession of Faith other than Confirmation” – confusion in past
Line 2c – Clarification of definition – “Membership restored by Affirmation of Faith” – someone who had previously been a member and had withdrawn or removed themselves from professing membership but then wants to reaffirm their membership. Use “Profession of Faith” for first time members of the church.
New! Lines 5a – 5g – Ethnicity designations have been updated.
Line 10 – “Constituents” are people who attend regularly, but are not members. Count them in “worship attendance” only.
New! Line 7a – Online worship attendance has been added. How to count: Many programs have built-in counting for keeping track of streaming content. Example: Facebook shows how many times a video has been viewed.
TIP: Line 7 Holiday attendance: Do not include holiday attendance in your totals if the holiday is out of the realm of regular services. Example: Don’t include Christmas Eve services unless they are on a Sunday at the regular service time. In 2017 12/24 was a Sunday. Only include attendance at regular worship time.
Lines 12-15 These should not be large numbers. This is the number of classes, not the number of people in a class.
New! Information about preschool attendance is no longer being tracked – either church-run or corporate-run
Lines 20a-23 Many churches have been using this section incorrectly in the past.
New! New lines have been added to better distinguish missions
20a and 20b – UMVIM teams – Include ALL mission trips even if they are not official UMVIM teams organized by the conference or the district
Line 22 – Please don’t put a number that indicates “all” church members in “Number of persons from your congregations serving in mission or community ministries.”
Line 23 – Confusion over this. Should be the number of individual people who were served.
Example: If you have a weekly feeding ministry that is 1 program (not 52) and you count the number of unique people served. If it is the same 100 people who come to eat each week, count them only once. Not 100x 52 weeks. Same for volunteers.
Table II Supplement – Pastor Expense Information CHANGES and Common Errors
(Formerly called “Pastor Information Table)
TIP: Complete this before completing Table II because there is data on Supplement II that will auto-fill into Table II
Lines 70-77 Enter data for the Lead pastor for the calendar year (whether an elder, deacon or lay person).
If your church had a change in your lead pastor for the calendar year, combine the figures for both pastors and enter them here.
Line 71 – Lead pastor cash salary – Do not include housing allowance here.
Line 72 – Report housing allowance here.
Associate pastors – After saving your data you will be prompted to enter the name of the Associate Pastor being reported. Click EDIT and enter the Associate Pastor’s name in the Explanation Box above.
Word about Explanation Boxes – When you get a “warning” don’t be alarmed. This is meant to help you. They are not punishments, although they can seem alarming when you see them. Please be sure to enter an explanation for each warning. It can be simple.
Example: Church bought new stationery when they didn’t buy any last year and the office expenses went up 152%. Just explain: replenished office supplies not purchased last year.
OVERALL: Use payroll records to gather information for this table instead of using the Salary & Benefits form!
Table II Church Assets & Expenses CHANGES and Common Errors
80% of a church’s apportionments calculation is based on Operating Expenses
Line 24 – Market Value – There is no Conference policy requiring churches to conduct appraisals of their property. This can be expensive. The Conference insurance company (HUB) can give you asset values covered by the church property insurance to use here. (This will be “replacement value” but not “market value” numbers.) Also, the annual tax bill will help guide you on the value of your structures.
Line 25 – This includes all real estate, cash, stocks, bonds, etc. including houses that are not parsonages.
These items are used for the calculation of apportionments:
- Reimburseables to pastors
- Cash allowances to pastors
- Church staff salaries
- Local church program expenses including educational supplies and equipment maintenance
- Church operating expenses
Most mistakes on Table II will happen in these lines:
Line 46b –Worship & Music – Do not report sound, projection, or musical equipment that will be used over a period of years on this line. Those expenses should be reported on Line 49b.
Line 47 b. – Normal Maintenance – Do not report any major repairs or improvements on this line. They should be reported on Line 49a.
Line 47c – Church Taxes & Utilities – All taxes for church owned properties are reported here unless a parsonage is used as a parsonage. Those taxes are reported in 47a.
Line 47c – Church Taxes & Utilities – Only report the church’s portion of the utilities. If a portion of the utilities is reimbursed to the church by a rental (or a preschool), deduct that amount before entering the church portion here.
Line 47g – Other Unclassified Operating Expenses – If your church received a new pastor this year, enter the church’s portion of the move expense in this line.
Line 49a – Major Improvements – If your church took out a loan or received a grant for the improvements, do not include that amount, only the portion that came from the operating budget.
Table III Church Income CHANGES and Common Errors
This table traditionally has the least amount of errors.
Line 51 – Number of giving units – Count the number of giving units per household.
Married couple pledging together = 1 pledge unit
Spouse giving individual pledges = 2 pledge units
Adult child living at home pledges separately, and each parent pledges separately = 3 pledge units
Line 52g – Amounts received through fundraisers are only listed in this line if the funds are used toward the annual budget of the church.
Example: If the fundraiser is a rummage sale sponsored by your Missions Committee specifically to fund missions projects, don’t report that money here.