Illinois Great Rivers Conference 2025 Journal-Yearbook
Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027* 2028* 2029*
IGRC Local Church Apportionment %
15.02% 14.97% 15.00% 15.13% 15.04% 14.82% 14.91% 13.72% 14.17% 12.45% 12.96% 11.50% 11.20% 10.80% 10.40% 10.00%
* Goal The church reports their operational expenditure on Table II of AC Stats. The numbers reported on lines 39-47 are the salaries and operational expenses of the church. For the 2026 budget, the 2024 financial information reported is used for the 2026 calculation. 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 account- able 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, utili- ties, 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. 4. CCFA approved the use of Conference reserve funds to balance an estimated 2026 budget deficit of $824,445.
Legislative Items 83
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