Illinois Great Rivers Conference 2025 Journal-Yearbook
IGRC TOTAL
$778,433
TOTAL
$10,535,406
IGRC Apportionment Calculation All churches are encouraged to understand how the IGRC apportionments are calculated. The information for the current year is available on the IGRC website and can be received from the Conference Finance and Administration Office. Each IGRC church is apportioned the same percentage of their operational expenses as reported in their annual AC Stats reporting lines 39-47. Line 39 = Direct-Billed Benefits for clergy (usually Pension, but not Health Insurance) Line 40 = Direct-Billed Health Insurance (church portion of the bill, for the IGRC the healthcare allowance is used) Line 41a = Pastor’s Salary Line 41b = Associate pastor’s salary (if one is present) Line 41c = Deacon’s salary (if one is present) Line 42 = Housing, utilities and other cash allowances paid for/to the pastor or pastors Line 43 = Accountable Reimbursements (including travel) paid to the pastor Line 44 = Other Cash allowances to/for the pastor that are not in an accountable reimbursement plan Line 45 = Salary & Benefits for Diaconal Ministers (if present) and other staff compensation (usually lay staff) Line 46 = Current expenses for program (including Church School) Line 47 = Other current operating expenses (e.g., building insurance, utilities, maintenance) Not included in the calculation are any expenses associated with new building costs, capital improvements, debt service, apportionments, missions, or other benevolent causes. Please note membership and attendance has no bearing on the calculation. The 2024 Annual Conference approved a 2025 percentage of 11.50%. The proposed 2026 percentage is 11.20%. This calculation is rounded for each church to pay an equal dollar amount each month in whole dollars. Since 2014, the apportionment percentage has ranged between 11.50% - 15.13% of the local church operational expense. CCFA has a goal to continue to reduce the local church apportionment percentage to 10% by 2029 as illustrated below. Year IGRC Local Church Apportionment % 2014 15.02% 2015 14.97% 2016 15.00% 2017 15.13% 2018 15.04% 2019 14.82%
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