Reports

Select the desired report in the shaded box below.

	Customized Report
	Compensation Data in churches of comparable size & financial resources as your church

	Summary Report for All records
	on File by Positions

	Staff Ministers
	non-Pastor by Positions

	Average Attendance
	of Church

	Resident Membership
	of Church

	Church's Budget
	or Annual Receipts

	Education
	of Employee

	Experience
	Church Vocation Experience of Minister

	Age
	of Employee

	Miscellaneous
	information

	Insurance Coverage
	of Employee

Customized Compensation Report

Data Set: Compensation Study
State conventions:
Number of Respondents:

For: ()
Position Description:

Based on	Attendance	Membership	Church Budget	All three Criteria
Entered
Range used	-	-	-
Records included
Salary + Housing
Benefits
Total

For ATTENDANCE respondents report the high of Sunday School Average attendance OR Average Attendance at Primary Worship Service[s].

Office and Custodial Personnel:
Compensation	=	Salary (Part-time salary is calibrated to reflect 50 weeks per year at median number of hours: 16)
Pay Package*	=	Salary + Retirement Benefits Paid by the Church + Insurance Paid by the Church
*The Employer portion of Social Security is not included in the figure for Pay Package. The study assumes that the church pays the employer portion of Social Security for these employees.
Ministerial Personnel (Non-Ordained Ministers):
Compensation	=	Salary (Part-time salary is calibrated to reflect 50 weeks per year at median number of hours: 14)
Pay Package**	=	Salary + Retirement Benefits Paid by the Church + Insurance Paid by the Church
**The Employer portion of Social Security is not included in the figure for Pay Package. The study assumes that the church pays the employer portion of Social Security for these employees.
Ministerial Personnel (Ordained Ministers):
Compensation	=	Salary + Housing Allowance + Fair Rental Value of Church-owned Housing + Utilities for Church-owned Housing (Part-time salary is calibrated to reflect 50 weeks per year at median number of hours: 20)
Pay Package***	=	Salary + Housing Allowance + Fair Rental Value of Church-owned Housing + Utilities on Church-owned Housing + Social Security Equivalent + Retirement Benefits Paid by the Church + Insurance Paid by the Church
***While the Social Security Equivalent could be included with compensation since it is taxable, the Compensation Study has chosen for a number of years to treat the Social Security Equivalent as a benefit so as to be consistent with the general treatment of social security for non-ministers. It is suggested the church pay the same percentage for social security for the minister that they would pay for a non-minister. Thus it should be budgeted and classified the same way as the regular FICA employer social security for non-ministers. The only difference for ministers is that it does become taxable.
This study assumes all ministry-related expenses are paid by the church using an accountable reimbursement plan and are NOT INCLUDED in the "Pay Package". These include travel expense; expenses for conventions and continuing education; expenses for ministry-related books and periodicals and ministry-related hospitality expenses. Amounts paid to cover these ministry-related expenses are IN ADDITION TO the above amounts.

Report Date: