The following candidates received a call:
Christin Johnston, Interim Associate, Oakhurst
Yvonne Thurmond, “For Such a Time as This” Pastoral Residency, Quaker Meadows, Morganton, NC
Betsy Turner, Pastor, Tallapoosa
Jillian Embrey, Centre College, Danville, KY
OPERATIONS
Admit to Record:
On September 18, 2012, the Operations Committee, acting as the Board of Directors approved the following request from Alpharetta Presbyterian Church:
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Pursuant to G-4.0206a of the Book of Order with regard to the selling or encumbering of church property, the Session and congregation of Alpharetta Presbyterian Church request that Presbytery approve the transfer of property described in the attached Right-of-Way Quit Claim Deed by the Alpharetta Presbyterian Church, Inc. to the City of Alpharetta, GA for the purpose of providing right-of-way for the widening of Academy Street and construction of a left turn lane onto church property. Pursuant to G-4.0101 of the Book of Order, the congregation has approved the transfer of the property, as described in the minutes from the congregational meeting held on Sunday, September 9, 2012.
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The Board of Directors agrees to the terms as presented in the October 22, 2012 commitment letter from the Presbyterian Investment and Loan Program and empowers the officers of the corporation of the Presbytery of Greater Atlanta, and the Timberridge Administrative Commission in their role as the acting session of Timberridge Presbyterian Church, to complete this arrangement with the Presbyterian Investment and Loan Program.
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Please refer to Addendum #4 (in Section II, pg. 53), to view budget and benevolence reports.
For Recommendation:
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The Operations Committee recommends the per capita budget amount for 2013, be set at $21.68. This amount reflects an increase of $0.37 due to the General Assembly’s actions of July 2012.
Presbytery share $13.36
Synod of the South Atlantic share $1.45
General Assembly share $6.87
The above motion was approved by voice vote
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The Operations Committee after consultation and approval by Council, recommends the following reductions to the 2012 budget based on projected income:
$ 10,000 Calvin Center
$ 10,000 New Church Development Commission
$ 25,000 Campus Ministry (due to dissolution of tri-presbytery commission)
$ 24,000 Synod of the South Atlantic Program
$ 10,000 General Assembly Benevolence
$ 27,000 Presbytery staffing cost
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$106,000 Total adjustment to budget
The above motion was approved by voice vote
COUNCIL
For Information:
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Please refer to Addendum #3 material to see the Compassion Grants that were awarded.
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Council has accepted the invitation from Pleasant Hill Presbyterian Church to host the February 9, 2013 Stated Meeting of Presbytery.
Admit to Record:
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Report from the Transition Team: The Transition Team met with the Rev. Penny Hill, Transitional Executive Presbyter (TEP), in September to discuss changes to the staffing structure. We determined that all part-time positions would be eliminated, with the exception of stated clerk, which is scheduled to return to 3/4 time on January 1, 2013. The part-time positions were held by: Simone Adams, David Bowie, Joy Fisher, and Jihyun Oh.
The following full-time positions were added or filled:
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Congregational Consultant to fill the position (vacated by Rev. Penny Hill when she moved to fill the TEP position;
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Director of Operations.
The new positions Congregational Consultant and Director of Operations positions were posted on the presbytery website, and applications were received and considered by members of the Operations Team and the Personnel Team. Rev. Joy Fisher was hired as the Congregational Consultant, and Rev. Chip Blankinship was hired as the Director of Operations.
New responsibilities were added to the Director of Communications already filled by Neema Cyrus-Franklin. She will also serve as a congregational consultant for a small number of churches.
All of these changes were thoughtfully and prayerfully considered, and the Transition Team believes that changes to the staffing structure are now complete.
For Recommendation:
The following names in bold are placed in nomination to serve on the Nominating Committee:
2013 (2011) Sheila Joyner-Pritchard – New Life
2013 (2013) Shannon Ball – Validated Ministry
2013 (2013) Nancy Langham –Kairos (previously ordained elder at Alpharetta PC)
2014 (2009) Craig Goodrich – First Atlanta
2014 (2009) Helen Stark – College Park
2014 (2013) Brady Radford – Validated Ministry
2015 (2010) Louly Hay – Honorably Retired
2015 (2010) Jerry Leath – Church of the Master
There were no nominations from the floor. The above slate was approved by voice vote.
COMMITTEE ON MINISTRY
For Information:
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The minimum compensation standards have been approved at the same rates as last year with the exception of the raise in the Board of Pensions dues to 33%. You may see the entire policy as an addendum to this handbook (pg. 45).
Admit to Record:
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Change the status of Camille Josey to minister member at large. Effective date: August 8, 2012.
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Change the status of Beth Daniel to minister member at large. Effective date: September 30, 2012.
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Change the status of Alan Jenkins to minister member at large. Effective date: May 1, 2012.
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Change the status of Elizabeth Coleman to minister member at large. Effective date: August 28, 2012.
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Dismiss Young Kap Kweon to Atlantic Korean Presbytery in order to take a call at Bethany Presbyterian Church. Effective date: September 1, 2012.
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Dismiss Troy Bronsink to Cincinnati Presbytery per their request. Effective date: June 25, 2012.
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Conclude the interim contract between Dudley Rose and Rehoboth Church. Effective date: September 9, 2012.
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Change the status of Bridgette Hector to minister at large due to the completion of her missionary work for the denomination. Effective date: September 3, 2012.
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Dismiss Sharon Junn to Mid-South Presbytery in order that she may accept the call as associate pastor of First Presbyterian in Jackson, Tennessee. Effective date: August 28, 2012.
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Change the status of Robin Humphries to minister member at large. Effective date: September 30, 2012.
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Approve Kerry Duncan as moderator of Gum Creek on an as needed basis as Ken Wilmesheer recovers from illness.
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Approve the Contract Call Pastor relationship between Tallapoosa and Betsy Turner. Effective date: May 6, 2012.
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Change the status of Steven Andrews to minister member at large. Effective date: August 17, 2012.
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Change the status of Timothy Park to minister at large. Effective date: June 1, 2012.
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Approve the Contract Call Associate Pastor contract between Bill Nisbet and Roswell Presbyterian Church. This is a part time position. Effective date: November 1, 2012.
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Salary 18,914
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Housing 18,000
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Four weeks vacation
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Two weeks study leave
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SECA allowance 2,824
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Future care: medical 5,676
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Future care: 403b 4,344
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Continuing education 1,000
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Approve the interim contract for Senior Associate Pastor between Trinity Presbytery Church Atlanta and Stephen Kolderup. Effective date: August 1, 2012.
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Salary and housing 88,500
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SECA offset of 6.65%
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Full Board of Pensions
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Dental and Disability Insurance
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Mileage, continuing education, books, professional expenses 4,500
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Two weeks Study Leave
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Four weeks vacation
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Change the status of Jill Tolbert to minister member at large. Effective date: May 31, 2012.
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Approve the contract call associate contract between Connie Lee and First Presbyterian in Atlanta. Effective date: October 1, 2012.
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Salary 39,128
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Housing 32,172
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Deferred compensation 1,200
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SECA allowance 5,546
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Full Pension
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Mileage vouchered at IRS rate 3,500
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Continuing education 1,000
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Four weeks vacation
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Two weeks continuing education
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Approve the pastoral terms of call between Dan Commerford and Bethany Presbyterian Church. Effective date: January 2, 2013.
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Salary and housing 41,000
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Full Pension
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Continuing Education 1,540
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Mileage vouchered at IRS rate 3,600
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Business and professional expenses 600
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SECA allowance 3136.50
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Dental 600
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Extend the Contract Call Pastor relationship between Dallas-Dodd Presbyterian Church and Meg Jackson Clark for three months in order to get on a calendar year contract. Effective date: October 1, 2012.
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Dismiss W. Mark George to Savannah Presbytery so that he may accept a pastoral position within their bounds. Effective date: September 13, 2011.
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Change the status of Myong Kim to minister member at large. Effective date: August 1, 2011.
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Change the status of Mary Jane Cornell to minister member at large. Effective date: July 31, 2012.
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Change the status of Chip Blankinship from Interim pastor at Lawrencville Presbyterian Church to member of the Presbytery staff. Effective date: October 21, 2012.
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Approve the terms of call for Ryan Jensen (South Alabama) as pastor of Lawrenceville Presbyterian Church. Effective date: October 22, 2012.
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Salary 32,520
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Housing 22,000
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Pension 17,582.70
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Travel/mileage 3,600
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Books and Continuing Education 1,000
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Dental 1,217.04
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SECA reimbursement 3,816.40
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Four weeks vacation
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Two weeks continuing education, cumulative to 6 weeks
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General professional expenses reimbursed
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Moving expenses
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Received the annual reports for Yolanda Thompson, and Anna Carter Florence.
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Received annual compensation terms for Ann Clay Adams.
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Grant permission to Stephen Jackson (Northeast Georgia Presbytery) permission to labor in our bounds as a chaplain at the new Cancer Center of America in Atlanta. Effective date: September 24, 2012.
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Approve the contract call pastor contract between Olive Mahabir (Maumee Valley Presbytery) and the Church of the Master. Effective date: October 1, 2012.
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Salary 33,000
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Housing 20,000
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Four weeks vacation
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Two weeks continuing education
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Future Care Item (TBD)
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Grant permission to Charlie Cook (Northeast Georgia Presbytery) to administer the sacraments at the Park Springs Retirement Community where he resides, based on the request from Northeast Georgia Presbytery. Effective date: September 24, 2012.
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Approve the renewal of the Contract Call Pastor contract between Jim Fisher and Luther Hays Presbyterian Church. This is a part time position. Effective date: October 1, 2012.
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Salary 12,000
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Future care: IRA 1,200
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Vouchered mileage at IRS rate
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Dissolve the associate pastoral relationship between Tim Rogers-Martin and North Avenue Presbyterian Church and dismiss him to Central Florida Presbytery in order that he may accept an interim pastoral position at Winter Park, Florida. Effective Date: June 12, 2012.
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Approve the interim contract between Barbara Hughes and Crossroads Presbyterian Church. Effective date: October 14, 2012.
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Salary and Housing 45,000
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Retired pastor pension dues at 12%
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SECA allowance 3,443
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Travel allowance 3,600
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Continuing Education 1,000
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Book allowance 400
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Four weeks vacation
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Two weeks study leave
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Approve the interim associate contract between Buford Presbyterian Church and Dana Hughes. Effective date: September 4, 2012. This contract is computed on a monthly basis.
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Salary 1,500
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Housing 2,000
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Full Pension
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SECA allowance 267.75
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Medical deductible/dental 94.75
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Four weeks vacation
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Two weeks study leave
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Approve the terms of call between Matthew Ruffner and Trinity Church Atlanta as the Associate Pastor for Mission Ministries. Effective date: September 17, 2012.
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Salary 26,640
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Housing 33,360
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Full Pension
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Continuing Education 1,000
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Auto expenses vouchered 3,600
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Business and professional 400
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SECA allowance 3,990
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Four weeks vacation
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Two weeks continuing education
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Validate the ministry of Reginald Avant (San Francisco Presbytery) as a Palliative Care Chaplain with Kaiser Permanente. Effective date of validation: September 26, 2012.
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Validate the ministry of Drew Ditzel as a pastoral assistant at Kairos New Church Development. Effective date of validation: September 26, 2012.
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Dissolve the pastoral relationship between Jane Fahey and Druid Hills Presbyterian Church effective October 31, 2012 and transfer her to minister member at large. Effective date: November 1, 2012.
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Appoint Kim Clayton as moderator of Druid Hills until an interim has been secured. Effective date: November 1, 2012.
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Change the status of Joy Fisher from contract employee to presbytery staff. Effective date: October 21, 2012.
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Change the status of David Bowie to remove him as a contract employee of the Presbytery staff. His status as pastor of Rice Memorial Presbyterian Church remains the same.
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Change the status of Jihyun Oh to remove her as a contract employee of the Presbytery staff. Her status as chaplain at Grady Memorial Hospital remains the same.
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Received the annual report from Carol Johnson and therefore remove her from the inactive list. Effective date: October 10, 2012.
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The following church had their year 2011 minutes reviewed on August 9, 2012 and was found to be without exception:
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Peachtree
CLOSING
After the sacrament of Holy Communion, the Moderator offered the closing prayer for adjournment at 12:25 PM.
Respectfully Submitted,
Donna E. Wells
Stated Clerk
ADDENDUMS
ADDENDUM 1: (Committee on Ministry)
GUIDELINES FOR ONGOING COMPENSATION &
MINIMUM COMPENSATION STANDARDS
The Presbytery of Greater Atlanta
Effective January 1, 2013
These Minimum Compensation Standards apply to all churches with full-time pastoral services of a Minister of the Word and Sacrament and full-time educators. All Terms of Call should meet or exceed these Minimum Compensation Standards. They should also be considered as guidelines to prorate compensation for part-time calls, except that paid time off for vacation and continuing education leave should not be prorated for part-time calls. These standards are written for the situation of a congregation calling a minister to fill a vacancy. Calls, Terms of Calls and annual changes in either or both should be approved by the Committee on Ministry.
The compensation guidelines are based on the Cost of Living Adjustment published by the Social Security Administration. For 2013, the COLA increase is 1.7%. All congregations are encouraged to review the history of salary increases and consider giving this as a minimum increase to all clergy and educators. The COLA increase applies to all clergy and certified Christian educators presently serving congregations. In addition to the COLA increase, the Presbytery has increased the minimum amount slightly in order to align with other professionals such as school teachers with masters degrees in Dekalb county whose present average is over $43,000.
Ministers called by congregations are considered by the IRS to be “employees” for income tax purposes, and yet “self-employed” for purposes of Social Security taxation. Ministers are exempt from withholding either for income taxes or for Social Security taxes. Instead, they are required to pay quarterly estimated income taxes and self-employment Social Security taxes (SECA). At the end of the year, one’s salary and certain cash allowances are reported in Block 1 of a W-2, upon which both income and SECA taxes must be paid. One’s housing allowance is reported in Block 14 of a W-2, upon which only SECA taxes must be paid (to the extent that the Housing Allowance is used specifically for this purpose). Both income and SECA taxes must then be paid on any Housing Allowance received in excess of what the IRS allows.
The following four categories and annual amounts are essential parts of these standards for calendar year 2013:
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Salary and Housing:
NOTE: The cash amounts for Salary plus Housing Allowance is the effective salary for a pastor serving a congregation. For 2013, the minimum effective salary is $40,000. The minimum effective salary is increased by 1% for each year of service compounded beyond ordination, for up to 30 years of service. The pastor may adjust how the salary and housing will be divided, so that the Pastor receives the maximum tax benefit of a housing allowance. For example (using the minimum standard): if the fair rental value of the owned or rented house (furnished) plus utilities is determined to be $15,000, then the $40,000 total cash remuneration package can be re-stated as $25,000 for salary plus $15,000 for housing allowance. This is not an option when the Pastor lives in the manse; if the church provides a manse, please consult with the Presbytery office regarding special rules.
II. Professional Expenses:
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Continuing Education and Professional Books minimum of $1,000
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Church Business Travel Expenses minimum of $3,600
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Church Business and Professional Expenses Negotiated
These expenses should be set up under an Accountable Reimbursement Plan and substantiated by adequate documentation before reimbursement by the church. This is beneficial to the pastor since Professional Expense Allowances paid directly to ministers are reportable as taxable income in Block 1 of a W-2, and deductible only to the extent they exceed 2% of adjusted gross income. It is also beneficial to the church because cash allowances are included in effective salary for purposes of calculating Board of Pensions dues. The church should set up an accountable reimbursable plan for the church business use of a minister's personal car. The published IRS business mileage rate will be used and can be found at www.irs.gov.
III. Benefits
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Full Pension (including death and disability coverage) and Medical Benefits through the Board of Pensions. Dues for 2013 are 33% of the total of Salary, any deferred compensation (such as employer contributions to a 403 (b) Plan), and Housing Allowance as a minimum (“Effective Salary”). Professional Expenses above and other benefits may be included also. SECA amounts in excess of 50% must also be included as part of Effective Salary for calculating benefits dues. For further information and publications, see http://www.pensions.org.
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At least one-half of Social Security based on Salary and Housing Allowance.
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Full dental insurance coverage by the Board of Pensions, or equivalent coverage through another policy, or reimbursement of actual expenses up to the cost of the dental insurance premium of the Board of Pensions. When paid by the church, this coverage may be included as part of Effective Salary for calculating benefits dues when the church does not provide dental coverage to all employees.
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Four weeks paid vacation.
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Two weeks of Continuing Education per year, which can be accumulated up to six weeks.
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Moving Expenses - actual.
IV. Annual Review
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Consideration of a merit increase, cost of living increase and changes in Fair Rental Value of the Manse.
V. Additional Standards
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Any additional agreements shall be in writing and shall become part of the terms of call when approved by the presbytery.
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The designation for Housing or Manse Allowance shall be approved before the calendar year begins in order to meet Internal Revenue Service requirements. From Church Treasurer Alert, October 2002: “Relevance to church treasurers: The tax code now limits the nontaxable portion of a church-designated housing allowance for ministers who own their home to the annual fair rental value of the home (furnished, plus utilities), beginning in 2002. As a result, ministers who own their home will not pay federal income taxes on the amount of their compensation that their employing church designates in advance as a housing allowance, to the extent that A) the allowance represents compensation for ministerial service, B) is used to pay actual housing expenses, and C) does not exceed the annual Fair Rental Value of the home (furnished, plus utilities).”
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Churches may want to consider leasing an automobile for a minister. All personal use shall be included as income to the minister.
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The budgeted amount for Travel is an estimate and should be negotiated on a yearly basis in light of the current IRS rate and the miles a pastor drives on church business.
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Churches are encouraged to develop creative ways to compensate clergy, such as extra vacation time, a Sunday off each quarter, use of a parishioner vacation home in the mountains, beach, etc.
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If it is a first call situation, the church will allocate sufficient money in the pastor’s Continuing Education allowance to cover the cost of the FIRST CALL program ($540.00 annually) and will allow for the necessary time commitment of 5 days annually above the required 2 weeks of Continuing Education.
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