Explanation of Line items on Financial Page of Annual Pastor’s Report

Many times there are questions as to what needs to be reported on each line item.  Below are the descriptions for each line item that need to be supplied. If there is nothing to report, a “0” should be inputted on that line.

Funding the Mission will fill in WEF and P&B contributions on the APR.

Here are the line item numbers you need to supply.

Line #33 (33c – third subset under #33) Not a numbered line item but is under ‘Given to Global Missions’ section and is listed after ‘Approved Point-to-Point Balance’.

 Other Approved Mission Specials: Point-to-Point gifts (funds given directly to Approved Mission Specials) that were not reported via the Funding the Mission application. When possible, all Point-to-Point requests must be submitted and approved via fundingthemission.org. (For more Point-to-Point information, visit http://nazarene.org/ministries/NFS/stewardship/offering/tenpercent/display.html.)

Line #35: Given to Other Global Interests: Examples include any money given for the Global Ministry Center, gifts to non-LINKS missionaries, duty on LINKS, etc

Line #38: Given to District Ministry Funds: Amount paid by the local church on the apportionment for district obligations assigned by the District Assembly.

Line #39: Given to Other District Interests: Including support for projects not included in the “District Ministry Funds”, such as cash investments in district center support, district departmental expense, and other benevolences. Does not include Approved Ten Percent Mission giving, such as New Start sponsorship.

Line #41: Given to assigned Educational Institution Fund: The amount your church gave toward its assigned educational institution fund.

Line #42: Other contributions given to Nazarene educational institutions: Support given to Nazarene institutions other than your assigned education allocation. (Except NTS & NBC Offerings, which are reported as Point-to-Points at fundingthemission.org or in line 34.)

Line #44: Buildings, properties, and capital improvements: Include rental of a leased building, amounts paid for pews, large musical instruments (i.e., piano), church furnishings, capital improvements and major repairs which raise the total valuation of the church property. Do not include building maintenance and supplies (see line 48), replacement of items when part of an insurance claim reimbursement, or borrowed money you spent. Monies used for expenditures such as architectural drawings from designated funds for a future building project should be recorded on this line as a Capital Expenditure.

Line #45: Debt Service: This is the amount paid on principal and interest to reduce the debt on all church properties. It is not the amount of the indebtedness.

Line #46: Pastor, associate, and support staff salaries: Including pastors’, associate pastors’ and non-ministerial support staff cash salaries.

Line #46a: Pastor, associate, and support staff benefits: Including pastors’, associate pastors’, and non-ministerial support staff’s employee benefits including health & hospitalization costs.

Line #47: Local compassionate ministries: Monies used for helping those in need, including non-Nazarene global missions.

Line #48: All other church ministries: Including gifts to members, professional books and magazines, dues, convention and assembly expenses, continuing education, maintenance of properties, church and parsonage utilities, smaller equipment purchases, etc.

Line #51: Value of church properties: The values given to “Church Properties” should include grounds, buildings, and equipment. Where possible, get an official appraisal. Include all properties owned by the church.

Line #52: Indebtedness on these properties: Give an accurate account of indebtedness on all church and parsonage property combined.