Budget Distribution Percentage Worksheet - This excel spreadsheet tells you exactly how much money each budget item receives from your church's apportionment dollars. Just fill in the yellow boxes with your apportionment amounts.
Download Mission and Ministry bulletin inserts to copy and use in local-church worship services.
The Kansas West Annual Conference budget is broken down into funds. These funds represent the hands-on and administrative ministry areas of the conference.
Conference Benevolence funds the program ministries of the conference and the Connectional Ministries office. These ministries are featured in various places on the conference website. To learn more about any of these ministries, click the link to their location on the website. These ministries include:
Camping experiences for more than 1,300 children, youth and adults
General Church Apportionments fund the denomination’s ministry around the globe and the administration that makes that work possible.
The Ministerial Education Fund, which supports United Methodist seminaries, also provides some funding for seminary students in the Kansas West Conference.
Through this area of the budget, the conference also supports the active and retired bishops of the church and work with other denominations to share Christ’s love around the world and to seek understanding between faith traditions.
The GeneralChurch apportionments support AfricaUniversity and the Black College Fund. You can find out more about these funds at the UMC Giving website.
Jurisdictional Apportionments provide funding to jurisdictional ministries and the administration of the jurisdiction. Each of these ministries has its own website. For more information on each, visit the website links below.
Administrative Services supports the conference’s communication efforts in print and on the web, promotion of the mission and ministry of the conference, the annual conference meeting expenses, expenses for the administrative councils and committees and marketing council, and the administrative offices of the conference.
Ministerial Services and Support funds equitable compensation, which ensures pastoral leadership for congregations all across the Kansas West Conference. In addition, this fund provides the salaries and office support for the conference’s six district superintendents and their secretaries.
Rev. Adam Hamilton “Reset” sermon series November 2, 9, and 16, 2008.
Curriculum:
Transformed Giving: Realizing Your Church's Full Stewardship Potentialby John Ed Mathison. A 40-day spiritual development program that provides for synchronized private readings, group study and coordinated worship messages. Topics include: Desiring a Better Life, Experiencing Meaningful Prayer, Building the Church as a Team, Finding New Ways to Serve, Unleashing Generous Giving, Living the Transformed Life. Available through Cokesbury at www.cokesbury.com.
Irresistible Invitation: Living & Giving in Response to God's Extravagant Love by Maxie Dunnam A 40-day spritual development program that provides material for weekly group meetings, individual study and personal meditation. Available through Cokesbury at www.cokesbury.com.
Good $ense Ministry. Helps participants develop a biblical understanding of their personal financial management by evaluating their attitudes toward money, discussing related goal setting, developing personal spending plans and debt reduction plans, and understanding the value of using money wisely. Contact Lee Sankey, Director of Stewardship Services for the Kansas Area United Methodist Founation (KAUMF) at 1-888-453-8405 or www.kaumf.org.
Kansas Area United Methodist Foundation:
Lee Sankey, Director of Stewardship Services for KAUMF and the Good$ense Regional Associate, www.kaumf.org
Other United Methodist Resources:
The General Board of Discipleship provides church leaders with exceptional stewardship resources, training, and consultation. Learn more at their website. www.gbod.org
UMC Giving Notes featues Minutes for Mission, giving devotionals, giving articles and highlights pieces suitable for bulletins, church n ewsletters and worship services. Order and download materials at their website, www.umcgiving.org
Ideas from local churches:
“Job Club” meets the 2nd and 4th Saturdays each month from 9:30 – 11: a.m. at Olathe Grace United Methodist Church. They meet for support, resourcing, and networking for those in job transition. Their agenda includes guest speakers, the "how-to’s” of résumé writing, making first contact, and interview skills etc. Contact person is Mike Kohler, email mlkohler@comcast.net. The job club is open to anyone both inside and outside the church and there is no requirement for pre-registration or any fees.
Financial Peace University classes meet at Olathe Grace United Methodist Church. The classes are open to the community both inside and outside the church. Registration fee is $95, with scholarship help available. Everyone is required to offer some financial investment, regardless of how small, as a part of the training. Contact person is Laura Murphy, email KSMurphys@aol.com.
Non United Methodist Resources:
Crown Financial Ministries offers help for individuals, churches and businesses with resources based on biblical financial principles. Learn more at their website, www.crown.org
Members of the Kansas West Annual Conference have voted to observe four Special Sundays with offerings. Find resources for observing these Special Sundays under Offering Resources in the Resources section of this website. Please note the church remittance numbers are listed below.
# 746 - Seminary Scholarship Endowment Sunday offering is collected the second Sunday in February. Established to support the conference's endowment fund to provide full tuition scholarships to seminary students, the observance may be done at any time throughout the year. Worship resources are available.
# 952 - Camping Ministries Sunday with offering sends a child to camp! This offering may be observed any Sunday between March 1 and July 31. This offering provides funds for the camp scholarship program, which helps children attend camp who otherwise could not afford to do so. Worship resources are available.
# 390 - Rural Life Sunday offering has been collected the Sunday before Thanksgiving and funds advocacy and support for farmers and rural communities in Kansas. Worship resources are available.
# 755 - Hunger Sunday offering is collected the first Sunday in November. This offering supports food ministries in southwest Kansas and Wichita, as well as the Florida Hurricane Relief and the Haiti Hot Lunch program. This shared offering enables United Methodists in Kansas West to offer food to the least of these. Worship resources are available.
General Church Special Sundays
# 330 - Human Relations Day - January 18, 2009
# 340 - One Great Hour of Sharing - March 22, 2009
# 380 - Native American Ministries Sunday - April 26, 2009
# 370 - Peace with Justice Sunday - June 7, 2009
# 360 - World Communion Sunday - October 4, 2009
# 350 - United Methodist Student Day - November 29, 2009
Order resources for observing any of the six General Special Offerings on the UMC Giving website.
The following bulletin inserts are in Adobe Acrobat pdf format. They may be opened, downloaded and printed using the free Adobe Acrobat Reader. If you have questions about using .pdf files, check our FAQ (Frequently Asked Questions) in this section.
As more inserts are developed, they will be posted on this page. See also the Photo Pages located in the Resources area of the website for photographs that may be used in worship to represent the many ministries of the Kansas West Conference.
The Kansas Area Disaster Fund has been established to assist victims of disasters on a case-by-case basis. Applications for the referral process must be submitted by a United Methodist pastor who has visited with the victims and ascertained the situation.
Requests in the Kansas West Conference are to be submitted to Sandy Hendrickson, 21110 S.W.214 Rd., Jetmore, KS 67854. Requests in the Kansas East Conference are to be submitted to Julie Pohl, PO Box 518, Elwood, KS 66024.
The Board of Ordained Ministry offers seminary assistance grants. See the Financial Assistance page in the Ordained Ministry area of this site.
Seminary Scholarship Endowment
God’s call may be priceless, but the men and women who answer a call to ordained ministry face significant educational expenses.
In 2002, members of the Kansas West Conference started a bold initiative to provide scholarships to seminary students in an effort to alleviate the debt load for newly ordained clergy. The Seminary Scholarship Endowment became a conference advance special and the second Sunday in February was devoted to raising funds for it.
The following resources are available for interpreting the Seminary Scholarship Endowment to members of your congregation:
A seminary education is expensive because it is provided by private institutions with well-trained faculty. Seminary graduates may carry debt from undergraduate studies as well as $30,000 or more in debt from seminary when they complete their studies and begin full-time ministry in the Kansas West Conference.
The Board of Ordained Ministry envisions providing full tuition for seminary students who will serve churches in the Kansas West Conference through this endowed fund. The goal is to raise $4 million in partnership with the Kansas Area United Methodist Foundation. The Board and Foundation must raise $250,000 before scholarships may be awarded.
Certified candidates for ordination as a deacon or elder in the Kansas West Conference will be eligible to apply for funds. Eligible candidates will have completed one-third of the requirements for graduation from a theological seminary approved by the University Senate of The United Methodist Church. Scholarships will be awarded based on financial need.
Recipients will be required to serve two years in full-time ministry for each year of scholarship assistance granted.
To make a contribution, send a check made out to the Kansas West Annual Conference to 9440 E. Boston, Suite 110, WichitaKS67207. Be sure to write Seminary Scholarship Endowment on the "memo" line.
To remember the Seminary Scholarship Endowment in your planned giving, contact the Kansas Area Foundation at 888-453-8405.
Loans and Scholarships The United Methodist Scholarship and Loan Programs are a churchwide educational service providing scholarships and loans to help supplement the financial needs of today's students. Funding for these scholarships and loans are provided through offerings, wills, annuities, and other designated gifts. Click here for more information
DIVISION ON MINISTRIES WITH YOUNG PEOPLE The purpose of these scholarships is to aid United Methodist students who are continuing their self-development through higher education. Click here for more information.
Safeguarding the Finances Entrusted to Your Care Internal control policies provide a system of financial safeguards that lets the congregation know you are serious about protecting the money entrusted to your care. It is not that the people handling the money are not to be trusted. Internal controls provide those people with a solid defense should an accusation ever be made. Internal controls should include policies covering these basic components:
Review the internal control policies of your church. Talk with your Finance Committee chair if you feel there are areas that need strengthened. Listed below is a link to a GCFA article on tips and steps for creating an maintaining an internal control process:
Clergy Housing Allowance Under Section 107 of the Internal Revenue Code, clergy can exclude a portion of their income from income tax if it is spend on housing expense, provided the church has designated a portion of the income as "Housing Allowance" in advance of it being paid to the clergyperson. In the Kansas West Conference of the United Methodist Church, pastors with the designation "District Superintendent Assignment" are not eligible for this tax benefit. If you have questions about the tax status of your pastor, contact your District Superintendent office. To read a Housing Allowance Q&A, click here.
Reimbursement Policy For business and tax reasons, in most instances, it is in the best interests of the church and its staff to have in place an accountable reimbursement policy to pay for the business expenses that are necessary to do the ministry of the church. What needs to be included in the policy? How is it funded? What types of expenses qualify for reimbursement? These and other common questions can be found in the Accountable Reimbursement Policies Q&A by clicking here.
Helpful Resources Clergy Tax Packet - The General Council on Finance & Administration of the United Methodist Church has several helpful resources available on their website www.gcfa.org. Click on their link titled "Clergy Tax Packet" and you will find a sample Accountable Reimbursement Policy, a Q&A on mileage reimbursement, tax reporting requirements for local churches, how to request a copy of the church's 501c(3) group ruling and much more.
Church & Clergy Tax Guide - This comprehensive guide by Richard R. Hammar includes information on charitable contributions, tax on unrelated business income, clergy employment tax status and housing exclusion, business expenses, church payroll reporting requirements, and more. The guide can be purchased at www.churchlawtodaystore.com.
United Methodist Church Financial Records Handbook - This handbook will help you set up and maintain the kinds of procedures, safe guards, controls, and reports that you need to assure the proper use of funds entrusted to the church for the fulfillment of its ministry. It includes three major sections: The Work of the Counting Committee, The Work of the Financial Secretary, and The Work of the Treasurer. This handbook can be purchased through Cokesbury at www.cokesbury.com.
Electronic Giving Looking for an elecronic giving solution? The United Methodist Electronic Fund Transfer service (UM EFT) is a low cost alternative to traditional collection methods. UM EFT allows contributions to be transferred from checking or savings accounts and deposited automatically into your church's bank account on a steady, uninterrupted basis. Online donations can also be handled through UM EFT. Click here for more information.
Background The Internal Revenue Service (IRS) sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. The group exemption has the same effect as an individual exemption. The General Council on Finance and Administration (GCFA) is responsible for maintaining and administering the United Methodist Church Group Tax Exemption Ruling for the United Methodist denomination. In the language of the IRS, GCFA is referred to as the "central organization" and covered entities are referred to as "subordinate organizations."
What Does The Group Ruling Do? The Group Ruling recognizes certain United Methodist organizations as exempt from federal income tax. (Churches are also exempt from the Federal Unemployment Tax Act, and they are not required to file the Internal Revenue Service Form 990.)
To learn what churches can do to maintain their 501(c)(3) tax exempt status, visit www.stayexempt.org.
Group Ruling Requests A copy of the Group Ruling Letter, which will be furnished upon request, may be used as proof of the tax-exempt status of covered organizations. GCFA will furnish a letter certifying inclusion under the Group Ruling. Requests for such certification letters should be sent to the GCFA Legal Department. The Group Ruling Letter is often requested when applying for a bulk mailing permit from the U.S. Postal Service.
All United Methodist churches are exempt from federal income tax under the denomination's group tax exemption. In order to maintain that exempt status, we must abide by certain rules, including limitations on political campaign activity. For a statement of the current guidelines regarding political activity, click here.
Additional information on this and other tax-related issues is also available in the IRS publication "Tax Guide for Churches and Religious Organizations." To download a copy of this publication, click here.
Submit a request to the Kansas Department of Revenue using their On-line Business Center (see below). You may also apply by submitting a written request describing the organization, whether it is organized as a nonprofit 501 (c)(3), its purpose, contact name, address, and phone number. Mail the letter to the Office of Policy and Research, Docking State Office Bldg - 2nd floor, 915 SW Harrison, TopekaKS66612.
On-Line BusinessCenter: The Kansas Department of Revenue's On-Line Business Center provides a convenient way to apply for a Tax-Exempt Entity Exemption Certificate, report name and address changes, cancel a certificate, to print copies of your existing certificate, or to apply for a new certificate. Access is available through the department's website, www.ksrevenue.org. On the home page, under "Your Business" click the link to the Exemption Certificates. If you have not used the this before, you will need to register and create an account. Once the account is created, you will click on "Certificates" to perform the functions mentioned.
Avoiding sales tax on building projects
If you are contracting for the repair, remodeling or construction of church property, you must obtain a Project Exemption Certificate from the Kansas Department of Revenue so that the contractor, subcontractor or repairman (carpenter, electrician, plumber, etc.) may purchase materials for the project on a sales-tax exempt basis. The sales tax-exempt number issued to churches is not valid for purchases made by contractors. Application for a Project Exemption Certificate can be made through the Kansas Department of Revenue's On-Line Business Center (quickest response) or by submitting Form PR-76, Request for Project Exemption. If you do not obtain a project exemption certificate, only the contractor's labor will be exempt from sales tax. Any materials the contractor purchases will be subject to sales tax and the contractor will pass that expense on to the church. To download an application form for submission by mail, click here.
Collecting and remitting sales tax
A church can have up to six (6) one-day fundraising events during a 12-month period. The guidelines can be found in the Kansas Sales Tax and Compensating Use Tax guide, Publication KS-1510 (Rev. 3/08). The sale must meet the requirements of a "de minimis" fund-raising ourlined below.
All proceeds derived from the fund-raising event shall be used by the nonprofit entity to further its exempt purpose.
The fund-raising event shall not be in direct competition with a for-profit business (in the same area or at the same event).
The fund-raising event shall not take place at a retail business's premises during regular business hours.
Sales at the fund-raising event shall be made by members of the nonprofit entity and not be a retailer or other for-profit business.
A religious organization may purchase goods without sales tax intended for resale at a de minimis fund-raising event. A non-profit entity shall not be required to accrue sales tax on items that are donated for sale at its fund-raising event.
The gross receipts from sales at the nonprofit entity's de minimis fund-raising events during any prior calendar year shall not exceed $25,000. IF the gross receipts exceed $25,000 in any calendar year, the nonprofit entity shall register as a retailer and collect sales tax on ALL future sales.
Each nonprofit entity shall be limited to not more than six fund-raising events of not more than a day's duration, during any 12-month period.
For additional information see the Kansas Sales Tax and Compensating Use Tax guide. This guide defines what is taxable, what is exempt, and how to collect, report, and pay your sales and use tax. It also includes sample completed returns, blank forms and other information. To download a copy of this useful guide, click here.
If you have questions regarding the sales tax rules, please contact the Kansas Department of Revenue at 785-368-8222. You may also obtain information via their website at: www.ksrevenue.org.
Incorporation assists in exempting church members and officers from legal liability for debts or other obligations of the local church. You can find out the incorporation status of your church by visiting the Kansas Secretary of State web site at www.kssos.org. Choose the "Search Business Entity Information" link. There are a number of fields by which one can search. The easiest is to choose "by name." Type in your church name - but don't use spaces. You might need to try several name formats before you find the one that was used in the incorporation paperwork. For example, UnitedMethodistChurch will return churches that are incorporated as "UnitedMethodistChurch of blank," where blank is the city name. Typing FirstUnitedMethodistChurch will return a list of churches with "First" in their name. If you find your church listed, click on the name and it will open a window that shows you the incorporations status (active or forfeited). Corporate renewals are due to the State of Kansas by June 15 each year.
If our incorporation is forfeited, what do we need to do?
If you wish to obtain a good standing status, you may reinstate your incorporation. Please contact the Secretary of State's office at (785) 296-4564.
If we are not incorporated, how do we become incorporated?
The GCFA Legal Manual give guidance to churches regarding the incorporation process, along with sample forms. Look under Local Church, Section 2.
Access the Local Church Audit Guide by clicking HERE Audit Checklist and related forms are located on located on pages 31-36.
The audit report form is now called the Fund Balance Report and can be downloaded by clicking here.
Due to DS by June 30
The audit should be written and should include at a minimum:
1 Documentation of steps taken - use Check Off List found in Local Church Audit Guide
2 Fund Balance Report (formerly called Audit Report Form)
3 Statement of Financial Position (balance sheet)
4 Statement of changes in net assets (statement of activities)
5 Statement of cash flows
6 Comments, if any, on the reliability of the treasurer's financial reporting
7 Comments, if any, on insurance policy coverage
8 Comments, if any, on compliance with donor restrictions on gifts
When all these steps have been completed, the auditor should review the work
done with the church treasurer and financial secretary, and endeavor to answer any
lingering questions.
The audit is complete when the auditor is reasonably assured that the financial records are in order, financial policies have been complied with and any discrepancies have been investigated and controls have been reviewed. With that assurance, the auditor is ready to prepare the Fund Balance Report.
Most forms are in .pdf format and are available as either a Manual Form or Fill-in Form.
The manual forms must be printed out and completed out by hand or on a typewriter. The fill-in forms can be filled out online by tabbing through the blanks to fill in or by clicking the mouse near the blank. Please be patient, these forms may take a while to download. When you have filled in all the blanks, print out the completed form.
IMPORTANT: Although you can save the .pdf file to your hard disk, your answers can not be saved. Be sure you print out the completed form before closing or saving the document.
General
Annual Report of Committee on Finance This is different than Fund Balance Report
Due January 28 at 5:00 pm. Cannot be updated after the deadline.
IMPORTANT NOTE: There are changes to the statistical reports for 2009. Instructions are now included on the form. To download the forms from GCFA, click here.
1. Bridges to the Future is a Conference Advance Special.
Table 2: Report payments on Table 2, Line 44.
Table 3: Report on line 68d.
2.Read the FAQ Document.It will answer many of your questions.
3.The worksheets are for your use in gathering data.Do not send them to the conference office.
4.Enter data for each church on the charge separately.Do not combine church information.
5.Important note for federated churches, community churches, etc. Report only that part of the membership and moneybelonging to The UnitedMethodistChurch.Many churches do not keep a separate record of spending for each denomination represented.In this case, a percentage allocation should be applied based on the percentage of membership that is United Methodist.
6.All lines must contain a number.If there is no value for a particular line, enter zero.
7.The pastor is responsible for seeing that the report is timely and accurate.Compare current and prior year figures for any glaring discrepancies.For reports not received by the due date, only prior year membership and benevolences sent to the conference treasurer will be recorded.When calculating Mission & Ministry share, 10% will be added to the prior year Adjusted Grand Total Paid per Conference rule.
8. When sending the reports: Click the SAVE button to save your data to a temporary file. Click the SUBMIT button to send your completed report to the conference. Clicking the SUBMIT button certifies that the pastor has reviewed the information for accuracy. Do not send paper copy of report to the conference office.
Clergy Compensation Please read the instructions prior to completing the worksheet. There are three worksheet options from which to choose. The format is the same for all options.
Manual – This option is the same as prior years in that you print off the worksheet and fill in all the blanks.
Actual Dollars – This option is an Excel spreadsheet that asks you to enter the dollars being provided by each church in the charge. The spreadsheet then calculates the total being provided by all churches. It also automatically calculates the CRSP and CPP obligation of each church, based on the actual dollars each church is contributing to the compensation. Enter values in the YELLOW BOXES only.
Percentage Split – This option is an Excel spreadsheet that will automatically calculate the compensation obligation of each church in a charge based on a percentage share of the total. CRSP and CPP will calculate automatically. Enter values in the YELLOW BOXES only.
If you have questions regarding any of the spreadsheet options, contact your District Secretary or Carol Jackson.
1.Username and Password:Each church is assigned a unique username and password.The username is the church’s GCFA number and cannot be changed.The password can be changed.Any new password must be 7-14 characters with at least 1 letter and one number.It is suggested that someone (e.g. church secretary or business administrator) be responsible for keeping track of the username and password.The username and password should be released only to persons responsible for updating church data online.The same username and password will give access to the local church leaders, the local church statistics entry screens, and the youth report.
2.Updates:Updates to Local Church Leaders can be made online any time throughout the year.
3.Categories:Some positions are combined.In most cases, the ministry area is the same.Example:“witness” and “evangelism” are combined into “witness/evangelism”.Only one contact should be listed for these combined ministry areas.Likewise, only one contact should be listed for music ministry.Additional categories cannot be added to the list.
4.Contacts:Please list only one contact person, such as the chair or other person in charge of the ministry area.There are a few cases when more than one person should be listed.Example: A church with more than one pastor will have more than one Lay Member to Annual Conference.A church may also have more than one Alternate Lay Member to Annual Conference, Certified Lay Speaker or paid education worker.
5.Required Contacts: Please list a contact for the following positions:
If the individual does not want to release their home address or telephone number then use the church address and telephone number.The church will be responsible for delivering the information to the individual.
If you have a pastor that was a DSA (District Superintendent Assignment) and is being appointed as a Local Pastor part of the year, you will need to make some changes in how you report wages on the 941 and W-2. Local Pastors are under appointment by the Bishop, which puts them into the clergy tax category. The pastor will now be eligible for the housing tax exclusion. The changes for processing the pastor’s pay are noted below:
Do not withhold FICA (Medicare and Social Security tax) from the pastor’s paycheck.
Do not pay the employer share of FICA for the pastor.
The pastor has the option of directly paying income tax on a quarterly basis or to continue having it withheld from his/her paycheck. If he/she chooses to pay income tax on a quarterly basis, do not withhold taxes from the paycheck.
If the church has authorized a housing resolution for the pastor, the amount indicated should be divided by the number of pay periods remaining in the year. The resultant number is the amount of the pastor’s paycheck that will not be reported as wages.
When completing the Form 941, report on line 2 the pastor’s wages minus the housing resolution figure for the pay period. Also do not report contributions to a cafeteria plan or to a tax-deferred retirement savings such as UMPIP.
When completing the Form W-2 at year end, include in Box 1 all taxable wages for the pastor while he/she was a DSA. This would not include contributions to a cafeteria plan or to a tax-deferred retirement savings such as UMPIP. Also include in Box 1 the taxable portion of wages after appointment as a Local Pastor. The taxable portion is the amount you included on line 2 of the Form 941.
Box 2, report the amount that was withheld for federal income tax.
Box 3, report only the wages when the pastor was a DSA.
Box 4, report the amount of Social Security tax withheld. This should be the amount withheld while the pastor was a DSA. There should be no Social Security tax withheld after the pastor is appointed as a Local Pastor.
Box 5, report only the wages when the pastor was a DSA.
Box 6, report the amount of Medicare tax withheld. This should be the amount withheld while the pastor was a DSA. There should be no Medicare tax withheld after the pastor is appointed as a Local Pastor.
Box 7, 8, 9 should be blank.
If the pastor has elected to participate in the Flexible Benefit Plan’s Dependent Care account, report in Box 10 the amount withheld from paycheck and sent to conference.
Box 11 will be blank.
If the pastor elects to participate in the Personal Investment Plan (PIP), report in Box 12a the amount withheld from paycheck and sent to the General Board of Pension and Health Benefits. Indicate Code E in the code box.
Box 13, check “Retirement Plan” to indicate the pastor participates in a retirement plan. This is for the pension payment the church makes on the pastor’s behalf.
Box 14 may be used to report the amount of paid to the pastor that was designated for housing. Be sure to note “Housing Allowance” in the box. Reporting this figure is optional.
Box 16 should be the same as Box 1.
Box 17, report the amount withheld for state income tax.
I-9Employment Eligibility Verification. Required for clergy and lay employees. This is a federal form that is required for each new clergy or lay employee added to the payroll. All persons hired after November 6, 1986 must complete a Form I-9. To download this form, click here.
W-4FederalWithholding Allowance Certificate. Required for lay employees. Optional for clergy. Determines amount of Federal income tax that will be withheld from paycheck. To download this form, click here.
K-4Kansas Withholding Allowance Certificate. Required for lay employees. Optional for clergy. Determines amount of Kansas income tax that will be withheld from paycheck. To download this form, click here.
If your church has a new pastor, the following paperwork should be completed and a copy given to the church treasurer:
Form I-9: (Employment Eligibility Verification) This form must be completed when any new person is added to the payroll, including pastors. You do not need to submit the form to anyone, but it is required to be on file in your church office. To download a copy of this form, click here.
Clergy Compensation Report
Although the compensation package may not have changed, a new form must be completed showing the incoming pastor's name, Social Security number and appoinment effective date. A copy must be submitted to the District Superintendent, who will then forward a copy to theconference administrative office. A copy should also be given to the incoming pastor. To obtain a copy of this form, contact your District Superintendent.
Housing Resolution
A new one is needed each time there is a change in pastor. It is a tax shelter arrangement between a specific pastor and a specific church. The housing resolution must not be retroactive and must be in place prior to the new pastor receiving any pay. To download a housing resolution, click here.
Pastor Pension Contribution (PIP) New forms are needed each time there is a change in pastor. If your new pastor wishes to make contributions to his/her pension savings account, two forms need to be completed:
1) Contribution Agreement - Because contributions to PIP are done by payroll deduction, a new payroll deduction authorization form must be completed when there is an appointment change. The pastor and church should each keep a copy. To download this form, click here.
2) Billing Change Form - The church must send this form to the General Board of Pensions indicating the terms of the contribution agreement (how much will be withheld from the new pastor's salary each month). To download this form, click here.
Payroll Taxes
If your pastor is a DSA (District Superintendent Assignment), you must remit payroll taxes just as you would for the church secretary or other church employees. Failure to do so can result in interest and substantial penalties.
Important note for treasurers: According to Section 6672 of the Internal Revenue Code, any person responsible for withholding and remitting taxes who willfully fails to do so is liable for a penalty in the amount of 100% of such taxes. If you are unsure of your pastor's appointment category, check with your District Superintendent or contact Carol Jackson at the conference office.
Clergy Compensation Please read the instructions prior to completing the worksheet. There are three worksheet options from which to choose. The format is the same for all options.
Manual – This option is the same as prior years in that you print off the worksheet and fill in all the blanks.
Actual Dollars – This option is an Excel spreadsheet that asks you to enter the dollars being provided by each church in the charge. The spreadsheet then calculates the total being provided by all churches. It also automatically calculates the CRSP and CPP obligation of each church, based on the actual dollars each church is contributing to the compensation. Enter values in the YELLOW BOXES only.
Percentage Split – This option is an Excel spreadsheet that will automatically calculate the compensation obligation of each church in a charge based on a percentage share of the total. CRSP and CPP will calculate automatically. Enter values in the YELLOW BOXES only.
If you have questions regarding any of the spreadsheet options, contact your District Secretary or Carol Jackson.
Note: If the pastor was a DSA (District Superintendent Assignment) for part of the year and was appointed as a Local Pastor part of the year click here for more information.
Sample W-2 for Clergy -Click here
Form W-2 Reminders
Housing Resolution: Do not include the pastor's housing resolution in Box 1. Total cash paid to pastor should be reduced by this amount and the resultant figure reported in Box 1. The housing resolution amount may be reported in Box 14 as "Housing Allowance."
Medicare and Social Security: Boxes 3, 4, 5 and 6 should be left blank for persons that were under Episcopal appointment. If the person was DSA part of the year, see note at top of this page.
Death Benefit: CPP now has a maximum death benefit of $50,000. There is no excess death benefit premium to report.
Dependent Care Reimbursement Account: Use Box 10 to report amounts paid or incurred for dependent care assistance in a section 125 (cafeteria) plan.
Medical Reimbursement Account: Amounts paid for a medical reimbursement account through a section 125 plan are not reported on the Form W-2.
Employee/Clergy Contributions to UMPIP: Use Box 12a to report amounts withheld from pay and contributed on a tax-deferred basis. Indicate code E. Amounts that are contributed on a tax-paid basis should be included in Box 1.
CRSP or UMPIP Employer Contributions: The box labeled "Retirement Plan" should be checked for all persons participating in the United Methodist Church CRSP or UMPIP pension plan.
W-2 Deadlines
Deadline to Employees: Churches have until January 31 to provide a Form W-2 to their pastor(s) and lay employee(s).
Deadline to Government: Don't forget to send the federal and state governments their copy with the appropriate transmittal form. Due by February 28.
Sign up for HealthMiles and step up your commitment to health. The earlier you enroll and become active, the sooner you'll start earning HealthCash rewards. Better yet, the faster you'll see results: more energy, lower health risks and greater vitality to focus on your mission, job and family.
It's easy to enroll.
Log in to HealthFlex/WebMD by clicking the HealthFlex link at www.gbophb.org. Can't remember your username or password? Retrieve it online or contact the Health Team at 1-800-851-2201, press "option 1" then "0" for a Health Team representative.
Click "Join Now!" in the box at the top of the page to view program details on the enrollment page.
At the bottom of the enrollment page, click "Join Now!" again to enroll.
Enter the required Personal Contact Information. Then choose a password (at least four digits), and click "Continue."
Review and confirm your details. Then read and accept the Membership Agreement & Privacy Policy, and click "Submit."
Write down your Member ID and remember your password.
Log in to the Virgin HealthMiles Web site (www.virginhealthmiles.com) using your Member ID or e-mail address. Complete the "Manage Account" page to ship a GoZone pedometer directly to your address, then complete the Health Snapshot - a short health questionnaire. (Note: The Health Snapshot is not the same as the more detailed HealthQuotient.)
When you receive your pedometer in the mail, activate it by following the package instructions. If you have trouble, visit the GoZone pedometer support page on the HealthMiles Web site. (Go to www.virgnihealthmiles.com, choose "Activity" and then select "Activity Tracking Devices/GoZone Support.") Still need help? Contact the Virgin HealthMiles Customer Service department at 1-866-852-6898.
Start walking, riding, running, dancing, playing and moving - when worn properly, the GoZone pedometer records every step on the road to health.
You must enroll in the Virgin HealthMiles program in order to receive HealthFlex incentives for 2009.
For questions about registration or the HealthMiles program, read the FAQs at www.virginhealthmiles.com or call Virgin HealthMiles at 1-866-852-6898.
Last year, more than 8,200 HealthFlex participants completed the HealthQuotient™ (HQ); learned how their family history, health history and lifestyle may affect their health; and earned a $100 Visa prepaid card. This year, HealthFlex has expanded its incentive program, rewarding active plan participants and spouses with up to $300 for walking toward better health with Virgin HealthMiles and $25 for participating in a ProCheck screening, in addition to the HQ Blitz Incentive of $100.
Take advantage of all reward opportunities this year. With HealthFlex’s enhanced Participant Incentive Program, there are new ways to earn and redeem incentives. And with HealthMiles, ProCheck and the HQ, you’ll enjoy improved wellness year-round.
* Additional $25 ProCheck and $100 HQ incentives are only available to participants and spouses covered by active plans.
Your GoZone pedometer tracks your steps and your progress toward better health. To ensure peak performance from your GoZone, follow these tips:
•Get strapped for safety! Don’t forget to attach the GoZone safety strap to a belt loop, belt or sock. While the GoZone can be replaced for $24.99 on the Virgin HealthMiles Web site, it’s best to find an attachment suitable for yours! Note: you may have to use a bit more force than you’d expect to open the clip and hook the pedometer onto your waistband or shoe. Don’t be afraid to put a bit of muscle into it!
•Unleash the power. Your GoZone comes with a clear plastic tag protecting its battery. Make sure the tag is removed before trying to activate your GoZone. Also, the pedometer will show five zeros (00000) until you register it to your account. Not getting any credit for your steps? Be sure you followed the instructions on the package to properly register your GoZone.
•Don’t lose it. If you accidentally clear the GoZone display by pressing the SET button, fear not—your steps are not lost! Your GoZone can store step data for two weeks (up to 99,999 steps) between Web site uploads.
• Customize your count. Look on the GoZone package insert for tips on customizing the distance, calorie count and time on your pedometer by using tools at the bottom of the page under “Customize your GoZone Stats.” This information is also available on the HealthMiles Web site under Activity Tracking Devices/GoZone Pedometer Support.
•Handle with care. Remember: Your GoZone is not waterproof—protect it from the elements, and don’t take it in the pool. Your GoZone is protected by a one-year warranty, so if you think it is defective, contact Virgin HealthMiles customer service for assistance at 1-866-852-6898.
Technical Requirements
•IBM® or compatible PC—the GoZone software is not compatible with Apple (Macintosh) computers
•USB 1.1 capabilities
•Windows® 98SE, 2000, Me, XP, or Vista operating system
•Internet connection and Microsoft Internet Explorer 5.0 or above (or compatible browser)
Tax implications
Rewards accrued in the Virgin HealthMiles walking program may be considered taxable income by the IRS. Please contact your tax preparation professional for more information.
Ask the Experts
Still have questions? Don’t let them go unanswered! Contact Virgin HealthMiles customer service experts
at 1-866-852-6898 or healthmiles@virginhealthmiles.com.
New Incentives Help You Take Steps Toward Better Health
In 2009, improving health is more rewarding than ever. With the expanded HealthFlex Participant Incentive Program, all HealthFlex participants and spouses have the opportunity to earn up to $300 for taking action to improve their health. If you are covered by an active medical plan (not a Medicare Companion Plan), you’re eligible to earn up to $425 this year in incentives!
Health Is the Bottom Line
HealthFlex, HealthMiles, HealthCash and a healthier you—they’re all connected. The Virgin HealthMiles walking program is sponsored by HealthFlex and the Center for Health to help you become healthier by becoming more active. Accrue HealthMiles for doing things like increasing your physical activity and taking a closer look at your risk factors and health history. As HealthMiles add up, redeem them for HealthCash in the form of major retailers’ gift cards or a check payable to you, your church or a charity of your choice.
Taking good care of yourself isn’t selfish—it’s good stewardship. When we are healthy, we are better able to serve others.
To be eligible for any of the 2009 HealthFlex incentives, you must first enroll in the Virgin HealthMiles program, sponsored by HealthFlex and the Center for Health. All HealthMiles are tallied—and all HealthCash is issued—through your personal HealthMiles account.
Take the First Step: Enroll
Remember, you must be enrolled in the Virgin HealthMiles walking program to earn any HealthFlex incentives during 2009. Go to www.gbophb.org, log in to your HealthFlex/WebMD account and click “Join Now!” Your spouse also can enroll in the walking program to earn incentives if he or she is covered by HealthFlex.
Many Ways to Earn
There are more ways than ever to earn HealthMiles and HealthCash in 2009. In addition to walking more, you also can earn incentives by taking a closer look at your medical history and risk factors through the HealthQuotient™ (HQ). HQ is an online health risk assessment that can identify possible risk factors for serious conditions, such as diabetes, heart disease and stroke. Know your risk factors and take action to lower them.
Enroll and Earn
The HealthMiles program is up and running—and sign-ups are rolling in! During the first three weeks of the new year, more than 2,600 HealthFlex participants and their spouses enrolled in the HealthMiles walking program. Have you signed up yet?
Remember!
•You must enroll in the Virgin HealthMiles walking program to be eligible for any incentives in 2009.
•All incentives will now be tallied and distributed through your personal HealthMiles account.
•Spouses covered by HealthFlex also can earn HealthMiles by enrolling in the walking program and completing the HQ under their own HealthFlex/WebMD account.
HealthFlex 2010 Annual Election will be November 4–19, 2009.
During Annual Election, you can:
• make flexible spending account (FSA) elections for 2010—actively working participants can elect a medical reimbursement account (MRA) and/or dependent care account (DCA),
• view revised prescription drug plan co-payment amounts,
• view 2010 medical plan details, and
• enroll in HealthFlex if you’re not currently a HealthFlex participant. Contact your plan sponsor or benefits officer to enroll.
Even if you’re not making elections this year, the Annual Election period is a perfect time to review your HealthFlex benefits.
You’ll find all the details about HealthFlex 2010 benefits online.
2. Click on “HealthFlex/WebMD” or “2010 Annual Election.”
3. Enter your username and password.
4. On the HealthFlex/WebMD Web site, select “Plan Elections and Information” in the left column.
5. Then select a link under “Documents” for more information about plans offered by your conference or employer, including benefits summaries for medical, prescription drugs, dental (if available through your plan sponsor), vision and behavioral health plans. You’ll also find guidelines about FSAs.
Questions? Contact your plan sponsor benefits office, or call the General Board of Pension and Health Benefits Health Team at 1-800-851-2201.
Annual Election Details are Online
Details about 2010 HealthFlex benefits and instructions for Annual Election are online at www.gbophb.org. Click on “HealthFlex/WebMD” or “2010 Annual Election” and then log in.
If you see a prompt for a personal identification number (PIN), refer to the letter you received recently from WebMD. Don’t have the letter? Then call the Health Team at 1-800-851-2201 as soon as possible. Don’t delay; you’ll need the PIN to complete your annual elections November 4–19, 2009. (If you entered the PIN previously, you will not see the prompt.)
If you don’t have Internet access through your home, work, church or library, contact your plan sponsor or benefits officer for assistance.
The annual election period for the 2010 plan year begins November 4, 2009 and ends at 10:59 p.m., November 19, 2009. Annual election participant packets will be mailed November 3. Those currently enrolled in HealthFlex who wish to create or renew a Flexible Spending Accountfor 2010 must make their elections during the annual election period.
The annual election period is also the open enrollment period for lay employees. Please check eligibility requirements here. Learn more about enrolling in HealthFlex here.
Enrolling in Flexible Spending Click here to learn more about Health Flexible Spending Accounts and how to enroll.
Questions? Need Help? Contact the Health Team at 800-851-2201, option 1, option 0, 9am to 6pm Central Time, Monday-Friday.
Active Clergy Under Episcopal Appointment 2010 Blended Rate $998.21 per month ($11,978.52 per year)
2009 Blended Rate $925 per month ($11,100 per year)
District Superintendent Assignment (DSA)/Lay Employee 2010 Single Rate $466.33 per month ($5,595.96 per year)
2010 Family Rate $1,158.76 per month ($13,905.12 per year)
2009 Single Rate $420.15 per month ($5,041.80 per year)
2009 Family Rate $1,043.32 per month ($12,519.84 per year)
Retirees Under Age 65 (including Reappointed Retirees) 2010 Single Rate $466.33 per month ($5,595.96 per year)
2010 Family Rate $1,158.76 per month ($13,905.12 per year)
2009 Single Rate $420.15 per month ($5,041.80 per year)
2009 Family Rate $1,043.32 per month ($12,519.84 per year)
Medicare Supplemental for Retirees Age 65 and Over 2010 Rate per person $216.74 per month ($2,600.88 per year)
2009 Rate per person $199.08 per month ($2,388.96 per year)
Health Flex has partnered with Medco to establish a dedicated customer service call center to help HealthFlex participants understand details about their 2010 prescription drug coverage. This special customer service unit will be available November 4 (the start of 2010 HealthFlex Annual election) through December 31, 2009. (Remember: Annual Election ends November 19.)
Medco customer service representatives can answer the following types of questions:
What is my prescription drug benefit plan design effective January 1, 2010?
What will I pay as of January 1, 2010 for the medications I am currently taking?
What will my deductible and out-of-pocket maximum be in 2010?
Are there quantity limits on any of the medications that I currently take?
Do any of my medications require a prior authorization?
What telephone number can my physician call to initiate a prior authorization, if required?
Is my medication covered under Medco's formulary or is it considered a non-preferred drug?
Is my retail pharmacy a network provider?
Are any of my medications subject to the Retail Refill Allowance?*
Important: If you are trying to calculate your estimated 2010 out-of-pocket expenses for the Medical Reimbrsement Account (MRA), you must make this election before the Annual Election period ends (November 19).
How to contact special Medco service
Call toll-free: 1-800-841-2806
Press "1" for Annual Election questions.
Press "0" for other customer service inquiries.
You will need to provide the customer service representative with the following information:
Your date of birth
Your ID# (found on your BC/BS of Illinois card)
A list of your prescriptions, including the the strength and dosage of each prescription
Tell them that we are changing to a new plan for 2010. That plan is Percentage Plan 2 - P2 for the year 2010.
*Retail Refill Allowance: For a medication that is subject to the Retail Refill Allownace (RRA), the participant can obtain only the first three fills at the retail pharmacy. After the first three fills, the prescription must be purchased through Medco by Mail to ensure the maximum benefit.
This 14 page document briefly summarizes all the benefits and resources available to you from HealthFlex, divided into 3 categories:
Early Detection & Disease Prevention - Information includes the HQ risk assessment, health coaching, Optum Nurse Line, wellness exams, ProCheck health screen.
Physical Vitality - Information includes Virgin HealthMiles, Weigh Watchers, registered dietician visits.
Emotional Well Being - Information includes Employee Assistance Program, Pastoral Consultation Line.
During the last several months, a number of large U.S.-based financial institutions have failed or appear to be near failure. This is a direct result of losses incurred related to risky home mortgages and other loans held by these firms, as well as other high risk transactions. The firms include investment bankers Bear Stearns and Lehman Brothers, along with mortgage lenders Fannie Mae, Freddie Mac, Countrywide Financial, Indymac Bank and insurance giant American International Group (AIG). Merrill Lynch agreed to be purchased by Bank of America in order to avoid a fate similar to Lehman Brothers. There has also been speculation about the future viability of other financial institutions.
The General Board of Pension and Health Benefits (General Board) understands that participants are aware of the market situation and may have concerns about the financial impact these failures have had or might have on their General Board account balances and/or monthly benefits. We have attempted to address some of these concerns in the following questions and answers.
The Kansas West Conference participates in the Pension Plansof the UnitedMethodistChurch.
All clergy appointed full-time or part-time to a Kansas West Annual Conference charge or position on the conference staff participate in the Clergy Retirement Security Program (CRSP). The plan provides a core benefit at retirement with two components:
Defined Benefit:A monthly payment, payable for life, calculated by multiplying 1.25% times the annual Denominational Average Compensation (DAC) at the time of retirement multiplied by the years of credited service after January 1, 2007 then divided by 12.
Defined Contribution:A cash distribution from an account balance held in each clergyperson’s name. This account balance is determined by the amount contributed and accumulated earnings.
Plan Sponsor:The Conference is the plan sponsor for local pastors and full members under Episcopal appointment to a salary-paying unit and who satisfy the eligibility requirements to participate, with the exception of some extension ministry appointments(2004 Discipline paragraphs 344.1a(2), (3), (4) and 344.1d).Plan sponsorship includes Deacons in Full Connection appointed to a salaried position within a local congregation or charge or cooperative parish in the Conference in accordance with the applicable paragraphs of The Book of Discipline.
Contribution Base:The contribution base shall bea clergy’s plan compensation (salary plus housing).
Church Contribution Rate:
·CRSP Defined Benefit rate shall be 10.65% of plan compensation, effective 1/1/2010.
·CRSP Defined Contribution rate shall be 3% of plan compensation.
Remittance:The Conference Administrative Ministries Office will bill the clergy’s salary-paying unit for the appropriate contribution and the salary-paying unit shall remit such payment to the Conference Office in a timely manner.
Continued Participation:Clergy appointed to incapacity leave, but not approved for incapacity benefit payments under CPP, may continue participation in CRSP for one year.The Conference shall make the required contribution for the defined benefit portion of CRSP.
Pension Benefits for Conference Lay Employees
The Conference Board of Pensions is responsible for recommending the pension and death/disability benefit plans offered to lay persons employed by the Annual Conference.Lay employees shall be enrolled in the applicable pension plan administered by the General Board of Pension and Health Benefits of The United Methodist Church.The contribution rate shall be 12% of gross wages.
Churches may offer the United Methodist Personal Investment Plan as a retirement savings vehicle for their lay employees. This can be done with or without employer contribution. The local church determines some eligibility criteria as well as contribution level. Refer to the UMPIP Benefits page for additional information.
The United Methodist Personal Investment Plan (UMPIP) provides a retirement savings plan for eligible clergy and employees of The United Methodist Church and affiliated organizations. It is administered by the General Board of Pension and Health Benefits of the UnitedMethodistChurch (General Board).The plan is designed to provide participants with one piece of their overall retirement portfolio.
UMPIP is a defined contribution retirement plan. You may make tax-deferred contributions through payroll deductions. Your contributions, and any contributions your plan sponsor (employer) may make on your behalf, comprise your retirement account balance. Your account accumulates earnings from investments among the General Board's selection of funds.
Who is Eligible?
You are eligible to participate in UMPIP if you are an employee of a UMPIP plan sponsor and you meet certain eligibility requirements noted on the UMPIP adoption agreement. Your plan sponsor will offer you an opportunity to enroll once you are eligible to participate.
Who is Plan Sponsor?
The Kansas West Annual Conference is the plan sponsor for the clergy and lay employees of the Kansas West Conference Office staff.
The LocalChurch is the Plan Sponsor for the clergy and lay employees of a local church.
Required Forms:
1.Before-Tax and After-Tax Contributions Agreement (between the employee and the salary paying unit).This form does not need to be sent to the General Board of Pension.
The General Board will bill the local churches for their clergy and lay employees participating in the UMPIP.It is very important that a new Billing Change Form be completed and sent to the General Board when clergy have a change in appointment.
Additional Information
The following will also provide you with additional information about UMPIP:
COMPREHENSIVE PROTECTION PLAN (CPP) – DISABILITY & DEATH BENEFITS
Eligible clergy will participate in a death and disability program that is known as the Comprehensive Protection Plan.The plan provides a death benefit for eligible active and retired clergy and a disability benefit for active clergy who meet the General Board of Pensions and Health Benefits (GBOPHB) definition of disability. The plan also includes a death benefit for spouses of active and retired clergy and for minor dependent children of active or retired clergy. For more information about both plans, visit the General Board of Pension and Health Benefits website.
Death Benefits in 2009:
Active Participant$50,000(choice of lump sum or 12 payments)
Retired Participant$17,468(30% of the DAC)
Spouse of Participant$11,645(20% of the DAC)
Surviving Spouse$8,734(15% of the DAC)
Disability Benefit:
1.Disability benefit equals 70% of plan compensation, capped at 200% of the DAC.
2.Benefit reduced dollar-for-dollar by any disability benefit received from Social Security.
3.Minimum disability benefit is 40% of the DAC in effect at time of disability.
The disability benefit offered through CPP is designed with the expectation that clergy are participating in Social Security and are entitled to that program’s disability benefits.Benefit is reduced dollar-for-dollar by any disability benefits that could have been received if the participant were a participant in Social Security.Clergy who have chosen not to participate in the Social Security program made a conscious choice on their part.The UnitedMethodistChurch has encouraged all clergy to participate in Social Security and have planned the disability program with the understanding that clergy who do not participate are making other adequate plans for themselves.We refer the matter of Social Security and the implication of opting out to the Conference Board of Ordained Ministry, Cabinet, and others concerned so that this can be explained to appointed clergy.
Plan Sponsor:The Conference is the plan sponsor for local pastors and full members under Episcopal appointment to a salary-paying unit and who satisfy the eligibility requirements to participate, with the exception of some extension ministry appointments(2004 Discipline paragraphs 344.1a(2), (3), (4) and 344.1d).Plan sponsorship includes Deacons in Full Connection appointed to a salaried position within a local congregation or charge or cooperative parish in the Conference in accordance with the applicable paragraphs of The Book of Discipline.
Contribution Base:Contribution base shall be a clergy’s plan compensation salary plus housing) not to exceed 200% the Denominational Average Compensation (DAC).
Church Contribution Rate:3.0% of the Contribution Base for full time
3.4% of the Contribution Base for part-time
Remittance:The Conference Administrative Ministries Office will bill the clergy’s salary-paying unit for the appropriate CPP contribution and the salary-paying unit shall remit such payment to the Conference Office in a timely manner.
Required Contribution:There shall be no required contribution by the clergy.
Required Continued Participation:Full, Associate, and Probationary Members appointed to incapacity leave, but not approved for incapacity benefits payable under CPP, shall be continued under coverage for one year.The Conference shall make the required contribution.
Appointed Less Than Full Time: Full, Associate and Probationary Members who are appointed ½-time or more shall be enrolled in CPP.
Optional Participation:Full Members appointed to Sabbatical Leave, Family Leave or AttendSchool may continue coverage for one year.
The Kansas West Annual Conference Worker's Compensation Insurance is provided by Church Mutual.
Audit The Annual Work Comp forms were mailed out to church treasurers January 7, 2008. Please complete both the 2008 Audit and 2009 Premium Estimate forms and return to the conference office. DUE DATE: February 2, 2009.
If you have questions regarding completing these forms, or any other work comp issue, please contact Carol Jackson at the conference office, 1-800-745-2350.
Links
We are unable to provide links to to the audit and premium estimate forms on the website because each form is unique for each church. If you need additional copies, please contact Cara Cox at the conference office, 1-800-745-2350.
Click here for instructions on reporting a work-related injury.
Click here to download a copy of the required poster.
Certificate of Insurance To protect your church from payment of claims should an incident occur when using a contractor, you will want proof that the contractor has adequagte insurance coverage. The best protection for the church is to be named as an additional insured on the contractor's general liability, auto liability, property or worker's compensation insurance policy. The next best level of protection is to obtain a Certificate of Insurance.
Compliance Guide for 501(c)(3) Public Charities, Publication 4221-PC has been updated to incorporate changes in the compliance requirements that apply to public charities, and includes information about the redesigned Form 990, the "e-Postcard," as well as information about classification as a public charity after the elimination of the advance ruling process.
Charitable Contributions that Can and Cannot be Deducted
IRS Publication 526 gives examples of what can and cannot be considered a charitable contribution. A couple of topics of interest to churches are shown below. Publication 526 gives more examples.
Disaster Relief, Providing Assistance Through Charitable Organizations, Publication 3833. Read the latest information about the tax rules that apply to disaster relief providers, including employer-related charities, the special rules that apply to those who receive assistance, and the tax treatment of donors in disaster and emergency hardship situations.
Donations to or for an individual or family: Publication 526 states, "You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization. However, you cannot deduct contributions earmarked for relief of a particular individual or family."
Travel: One can deduct necessary travel expenses incured while performing services for a church only if there is no significant element of personal pleasure, recreation or vacation in the travel. This applies whether the expense is paid directly or indirectly. One is paying indirectly if payment is made to the church and the church pays for travel expenses.
IRS Example #1 - "You spend the entire day attending a chairitable organizations regional meeting as a chosen representitive. In the evening you go to the theater. You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater."
IRS Example #2 - "You work for several hours each morning on an archeological dig sponsored by a charitable organization. The rest of the day is free for recreation and sight seeing. You cannot take a charitable contribution deduction even though you work very hard during those few hours."
The General Council on Finance and Administration provides a packet of tax information for churches and clergy. Topics include housing allowance, IRS audit guidelines, accountable reimbursement policies and much more.The tax packet is updated on an as-needed basis. From time-to-time, new documents will be added and existing documents will be revised or updated. Please check the GCFA website frequently for the latest information.
Submit a request to the Kansas Department of Revenue using their On-line Business Center (see below). You may also apply by submitting a written request describing the organization, whether it is organized as a nonprofit 501 (c)(3), its purpose, contact name, address, and phone number. Mail the letter to the Office of Policy and Research, Docking State Office Bldg - 2nd floor, 915 SW Harrison, TopekaKS66612.
On-Line BusinessCenter: The Kansas Department of Revenue's On-Line Business Center provides a convenient way to apply for a Tax-Exempt Entity Exemption Certificate, report name and address changes, cancel a certificate, to print copies of your existing certificate, or to apply for a new certificate. Access is available through the department's website, www.ksrevenue.org. On the home page, under "Your Business" click the link to the Exemption Certificates. If you have not used the this before, you will need to register and create an account. Once the account is created, you will click on "Certificates" to perform the functions mentioned.
Avoiding sales tax on building projects
If you are contracting for the repair, remodeling or construction of church property, you must obtain a Project Exemption Certificate from the Kansas Department of Revenue so that the contractor, subcontractor or repairman (carpenter, electrician, plumber, etc.) may purchase materials for the project on a sales-tax exempt basis. The sales tax-exempt number issued to churches is not valid for purchases made by contractors. Application for a Project Exemption Certificate can be made through the Kansas Department of Revenue's On-Line Business Center (quickest response) or by submitting Form PR-76, Request for Project Exemption. If you do not obtain a project exemption certificate, only the contractor's labor will be exempt from sales tax. Any materials the contractor purchases will be subject to sales tax and the contractor will pass that expense on to the church. To download an application form for submission by mail, click here.
Collecting and remitting sales tax
A church can have up to six (6) one-day fundraising events during a 12-month period. The guidelines can be found in the Kansas Sales Tax and Compensating Use Tax guide, Publication KS-1510 (Rev. 3/08). The sale must meet the requirements of a "de minimis" fund-raising ourlined below.
All proceeds derived from the fund-raising event shall be used by the nonprofit entity to further its exempt purpose.
The fund-raising event shall not be in direct competition with a for-profit business (in the same area or at the same event).
The fund-raising event shall not take place at a retail business's premises during regular business hours.
Sales at the fund-raising event shall be made by members of the nonprofit entity and not be a retailer or other for-profit business.
A religious organization may purchase goods without sales tax intended for resale at a de minimis fund-raising event. A non-profit entity shall not be required to accrue sales tax on items that are donated for sale at its fund-raising event.
The gross receipts from sales at the nonprofit entity's de minimis fund-raising events during any prior calendar year shall not exceed $25,000. IF the gross receipts exceed $25,000 in any calendar year, the nonprofit entity shall register as a retailer and collect sales tax on ALL future sales.
Each nonprofit entity shall be limited to not more than six fund-raising events of not more than a day's duration, during any 12-month period.
For additional information see the Kansas Sales Tax and Compensating Use Tax guide. This guide defines what is taxable, what is exempt, and how to collect, report, and pay your sales and use tax. It also includes sample completed returns, blank forms and other information. To download a copy of this useful guide, click here.
If you have questions regarding the sales tax rules, please contact the Kansas Department of Revenue at 785-368-8222. You may also obtain information via their website at: www.ksrevenue.org.
We want to rent out the church parsonage. What tax issues do we need to be aware of? Property Tax You must put the property back on the property tax roll. This can be accomplished by visiting the office of your county tax appraiser.
Income Tax In regard to a tax-exempt organization under Internal Revenue Code 501, IRC Section 512(b) exempts from tax the unrelated business income derived from rent of real property, unless the property is not owned debt-free. If there is a mortgage on the parsonage, any rental income is subject to the Unrelated Business Income Tax (UBIT). To read more about UBIT, click here.
Disclaimer: The Kansas West Conference is not engaged in rendering tax, legal or other professional services. The services of a competent professional person should be sought for legal advice, tax advice or other expert services.
The Sexual Ethics seminar for professional ministers is sponsored through a partnership between the Board of Ordained Ministry and the Cabinet in the Kansas West Conference.
The seminar, held in the spring, is required for all personnel under new appointment or assignment in the conference.
Search the Conference Calendar for dates for the next Sexual Ethics Seminar.
Professional Ethics in Ministry
Ethical behavior is the hallmark of United Methodism. All personnel, clergy and lay staff, are expected to live up to high moral and ethical behavior standards.
To support clergy staff and lay volunteers in behaving ethically, the conference offers training in sexual ethics for professional ministers and Boundary Awareness Training for lay volunteers and staff.
The conference has a toll-free number for reporting sexual abuse, which is monitored by the conference's director of sexual ethics.
The Annual Conference has adopted a Policy for the Protection of Children, Youth and Developmentally Disabled Adults. Read the conference's policy HERE.
Report a breach in sexual ethics using our toll-free phone number: 877-771-7003
Camp counselors and adults who work with children, youth and vulnerable adults are required to complete Boundary Awareness Training to comply with the conference's Policy for the Protection of Children, Youth and Developmentally Disabled Adults. Read the conference's policy HERE.
To schedule Boundary Awareness Training for your local church, contact Bev Weber
The Annual Conference has adopted a Policy for the Protection of Children, Youth and Developmentally Disabled Adults. Read the conference's policy HERE.
Health Flex has partnered with Medco to establish a dedicated customer service call center to help HealthFlex participants understand details about their 2010 prescription drug coverage. This special customer service unit will be available November 4 (the start of 2010 HealthFlex Annual election) through December 31, 2009. (Remember: Annual Election ends November 19.)
Medco customer service representatives can answer the following types of questions:
What is my prescription drug benefit plan design effective January 1, 2010?
What will I pay as of January 1, 2010 for the medications I am currently taking?
What will my deductible and out-of-pocket maximum be in 2010?
Are there quantity limits on any of the medications that I currently take?
Do any of my medications require a prior authorization?
What telephone number can my physician call to initiate a prior authorization, if required?
Is my medication covered under Medco's formulary or is it considered a non-preferred drug?
Is my retail pharmacy a network provider?
Are any of my medications subject to the Retail Refill Allowance?*
Important: If you are trying to calculate your estimated 2010 out-of-pocket expenses for the Medical Reimbrsement Account (MRA), you must make this election before the Annual Election period ends (November 19).
How to contact special Medco service
Call toll-free: 1-800-841-2806
Press "1" for Annual Election questions.
Press "0" for other customer service inquiries.
You will need to provide the customer service representative with the following information:
Your date of birth
Your ID# (found on your BC/BS of Illinois card)
A list of your prescriptions, including the the strength and dosage of each prescription
Tell them that we are changing to a new plan for 2010. That plan is Percentage Plan 2 - P2 for the year 2010.
*Retail Refill Allowance: For a medication that is subject to the Retail Refill Allownace (RRA), the participant can obtain only the first three fills at the retail pharmacy. After the first three fills, the prescription must be purchased through Medco by Mail to ensure the maximum benefit.
IRS Tax Guide: On August 20, 2008, the IRS announced a new edition of Publication 1828, Tax Guide for Churches and Religious Organizations. http://www.irs.gov/pub/irs-pdf/p1828.pdf
The IRS offers several free online tutorials for nonprofits. Each training module contains interactive exercises to help you learn. Users can complete the modules in any order and repeat them as many times as they like.
The cast of characters includes Tim the Treasurer, Emma the Employee, Vernon the Volunteer as well as Coach the IRS agent.
Due January 28 at 5:00 pm. Cannot be updated after the deadline.
IMPORTANT NOTE: There are changes to the statistical reports for 2009. Instructions are now included on the form. To download the forms from GCFA, click here.
1. Bridges to the Future is a Conference Advance Special.
Table 2: Report payments on Table 2, Line 44.
Table 3: Report on line 68d.
2.Read the FAQ Document.It will answer many of your questions.
3.The worksheets are for your use in gathering data.Do not send them to the conference office.
4.Enter data for each church on the charge separately.Do not combine church information.
5.Important note for federated churches, community churches, etc. Report only that part of the membership and moneybelonging to The UnitedMethodistChurch.Many churches do not keep a separate record of spending for each denomination represented.In this case, a percentage allocation should be applied based on the percentage of membership that is United Methodist.
6.All lines must contain a number.If there is no value for a particular line, enter zero.
7.The pastor is responsible for seeing that the report is timely and accurate.Compare current and prior year figures for any glaring discrepancies.For reports not received by the due date, only prior year membership and benevolences sent to the conference treasurer will be recorded.When calculating Mission & Ministry share, 10% will be added to the prior year Adjusted Grand Total Paid per Conference rule.
8. When sending the reports: Click the SAVE button to save your data to a temporary file. Click the SUBMIT button to send your completed report to the conference. Clicking the SUBMIT button certifies that the pastor has reviewed the information for accuracy. Do not send paper copy of report to the conference office.
This page contains links to data submitted to the Annual Conference in the Statistical Reports (Local Church Report to Annual Conference) and as printed in the Annual Conference Journals.
Multiple Year Data
For a Fast Facts trend on statical data from 1998-2007, click here.
2008 Data
For Dodge City District data, click here.
For Hays District data, click here.
For Hutchinson District data, click here.
For Salina District data, click here.
For Wichita East District data, click here.
For Wichita West District data, click here.
For a recap on all districts, click here.
2007 Data
For Dodge City District data, click here.
For Hays District data, click here.
For Hutchinson District data, click here.
For Salina District data, click here.
For Wichita East District data, click here.
For Wichita West District data, click here.
For a recap on all districts, click here.
2006 Data
For Dodge City District data, click here.
For Hays District data, click here.
For Hutchinson District data, click here.
For Salina District data, click here.
For Wichita East District data, click here.
For Wichita West District data, click here.
For a recap on all districts, click here.
