Mission Shares

The Mountain Sky Conference is using a reporting system called Ministry Financials.  This program is a secure and convenient way to report monthly income and remit Mission Shares and General and Jurisdictional Apportionments.  

Ministry Financials website: https://umcdata.net/Sky

 

Below are the instructions and forms for 2021 Mission Shares & Apportionments Reporting and Remittance using Ministry Financials.

  • 2021 Church Remittance Form

    • The 2021 form is interactive. Please download and enable editing. You may change the date by clicking on the month and selecting from the drop down. The form will also complete all of your calculations.


2021 Mission Shares & Apportionments Remittance Form Instructions

Mission and ministry of the Mountain Sky Conference and The United Methodist Church depend on generous giving by local churches.  As Christians, our giving is an expression of our faith, our commitment to God, and our love for neighbors near and far.

“Mission Shares” are the means for local church support for the mission and ministry of our Annual Conference; mission shares are the basis for the Conference’s annual budget which is approved each year at Annual Conference as described in the Book of Discipline.  Likewise, apportionments are means for supporting global ministry and mission through our connection with the General United Methodist Church and the Western Jurisdiction. Together, these gifts enable all of us to expand our ministry capacity – to do more together than any of us can do separately.  

Mission Shares

Local church Mission Shares funding for annual Mountain Sky Conference budgets is a percentage of local church Adjusted Gross Revenue. The percentage is determined annually by Conference Council on Finance and Administration and approved at Annual Conference.

For 2021, Mission Shares is 10% of Adjusted Gross Revenue.  What is Adjusted Gross Revenue?

Adjusted Gross Revenue is all local church income less the following exclusions:

  • Income from capital campaigns
  • Endowment donations
  • Bequest donations used for capital items and other non-operating expenses
  • Income from tuition-based services
  • Direct costs of fund-raising
  • Funds restricted by donors to be passed-through to other charitable organizations
  • Grants received from an organization of the United Methodist connection or approved by the Conference Treasurer/CFO
  • Cash expenditure to support new church development, if approved by both the Congregational Vitality Committee and the Cabinet

Special circumstances that a local church believes should result in an exclusion from Gross Revenue may be requested to be reviewed for decision by the Conference Treasurer/CFO.

General and Jurisdictional Apportionments

Apportionments for wider missions and general church support are assessed to each Conference by the General Council on Finance and Administration (GCFA).  Each Conference then allocates the total commitment to local churches based on average operating expenses.  On average, general and jurisdictional apportionments represent about 3% of a local church Adjusted Gross Revenue. 

What are the seven general church funds of The United Methodist Church?

The Africa University Fund - established by the General Conference in 1972 to support education efforts on the continent of Africa with global reach because of the work of graduates, instructors and support

The Black College Fund - supports 11 historically black colleges and universities developing leaders for the church and community

The Episcopal Fund - supports active and retired bishops and their episcopal leadership for the denomination

The General Administration Fund - supports administrative, collaborative processes throughout the denomination

The Interdenominational Cooperation Fund - aids the Church in being in ecumenical relationship with other faiths

The Ministerial Education Fund - prepares principled Christian leaders for work throughout the connection of United Methodists

The World Service Fund - Supports the great diversity of Christian mission throughout the denomination

Local Church Option for 2021

To simplify the reporting and remittance process, we have updated Ministry Financials related format.  All local churches will be enrolled in an automatic remittance profile of 13% of Adjusted Gross Revenue, with 10% directed to Mission Shares and 3% directed to the Apportioned Fund Pool.  A local church may request to use the standard method of paying mission shares at 10% of Adjusted Gross Revenue plus the General and Jurisdictional apportionment at the assessed amounts.  To select this option, send a written request to the Conference CFO/Treasurer Angela Thomas, athomas@mtnskyumc.org

 

2021 MISSION SHARES & APPORTIONMENTS REMITTANCE FORM AND DEFINITIONS

GROSS REVENUE (LINE A) is ALL revenue received by the local church: offerings, donations, fees, rents, bequests, distribution from endowment funds, memorials, pledges and tithe payments, whether by cash, credit card, check, stock or transfer of assets.

LOCAL CHURCH DEDUCTIONS

Less income from capital campaigns (LINE B) Any money received from specific campaigns that are defined as significant, short term fund-raising efforts for a stated project, such as a building, debt retirement or special project with a useful life of at least ten years. 

Remember, only gifts received as part of a capital campaign and designated for that specific campaign should be deducted here.

Less endowment donations (LINE C) Donations by persons that are intended to become a part of an Endowment Fund, often in the form of a bequest or memorial, may be from an individual or estate.  An Endowment is a gift that generally should not be spent.  It should be invested to produce earnings.

EXAMPLES OF ITEMS TO DEDUCT

  • A memorial gift sent to the Mountain Sky Conference United Methodist Foundation as an Endowment for the benefit of First United Methodist Church, Anywhere, MT

EXAMPLES OF ITEMS THAT SHOULD NOT BE DEDUCTED

  • Distributions from the earnings of an endowment that are used for operating expenses

 

Less bequest donations used for capital items or other non-operating expenses (LINE D)  Non-endowment donations received when the church is named as a beneficiary in a will or trust.

EXAMPLES OF ITEMS TO DEDUCT

  • Donations to a restricted building fund
  • Donations to a specific project, like elevator upgrade, rest room renovations, or new sound system for the sanctuary

EXAMPLES OF ITEMS THAT SHOULD NOT BE DEDUCTED

  • Normal church maintenance and program expenses funded out of operating accounts

 

Less income from tuition-based services (LINE E) Payments made to the church for services provided at the church.

EXAMPLES OF ITEMS TO DEDUCT

  • Pre-school fees
  • Child care fees
  • Elder care fees

EXAMPLES OF ITEMS THAT SHOULD NOT BE DEDUCTED

  • Sunday school fees
  • Rent
  • Mission trips
  • Fees for special events / outings

 

Less direct costs of fund-raising (LINE F) Costs paid to purchase items sold to raise funds for the church.

EXAMPLES OF ITEMS TO DEDUCT

  • Printing of collateral materials for annual campaigns
  • Postage to mail annual campaign materials
  • Consulting fees for fundraising/development specialist related to a specific campaign

EXAMPLES OF ITEMS THAT SHOULD NOT BE DEDUCTED

  • Postage, printing, staff salaries to mail giving statements

 

Less restricted pass-through donations (LINE G) Non-operating funds that donors have restricted for transfer to charitable organization outside the local church. 

EXAMPLES OF ITEMS TO DEDUCT

  • Monetary donations collected for a local food bank, shelter or other non-profit

 

Less grants received (LINE H) Any grant received from an organization of the United Methodist connection

EXAMPLES OF ITEMS TO DEDUCT

  • Implementation Grant for Emerging Faith Communities
  • Innovation Grant for Emerging Faith Communities
  • Insurance Deductible Assistance Grant

 

Less cash expenditures to support approved new church development (LINE I) Actual cash expenditures must be pre-approved by the Conference Congregational Vitality Committee and the Cabinet.

Designated Giving Remitted to MSC:

  • Human Relations Day
  • UMCOR Sunday
  • Native American Ministries Sunday
  • Peace with Justice Sunday
  • World Communion Sunday
  • UM Student Day
  • Other Designated Giving – please specify project name or UMCOR Advance Number

Total Designated Giving remitted to MSC at this time (LINE J)  

Adjusted Gross Revenue (LINE K) Line A minus Lines B, C, D, E, F, G H, I, J  Adjusted Gross Revenue is Gross Revenue less capital campaign income, endowment donations, bequest donations used for capital items or other non-operating expenses, funds restricted by donors to be passed through to other charitable organization, income from tuition-based services, direct costs of fund-raising, grants received from an organization of the United Methodist connections and approved cash expenditure to support new church growth initiatives.  Adjusted Gross Revenue is the basis for calculating the Church Mission Shares. 

There are several ways to process your Mission Shares & Apportionments monthly remittance.

1.           Go to https://umcdata.net/Sky.  Click on the orange Enter Income button.  Fill out all lines of the form that are appropriate for the month.  Click on the calculate button.  You will see adjusted gross revenue and your remittance amount.  Be sure to click on submit to save this information.  This will only submit your numbers.  Then on the main screen, click on the green $Make a Payment button.  This is a secure payment sight.  You may alter amounts.  If paying a different amount than the checked boxes at the top, don’t check any boxes.  Enter the amount that you want to pay in the Amount to Apply box.  Click on the green Apply to Balances box.  Enter the amount you want to pay under This Payment Amount for each line item you are paying.  Click on the green Continue button at the bottom of the page, which will take you to your payment information. 

2.           Go to https://umcdata.net/Sky.  Click on the orange Enter Income button.  Fill out all lines of the form that are appropriate for the month.  Click on the calculate button.  You will see adjusted gross revenue and your remittance amount.  Be sure to click on submit to save this information.   You may print your amount due and send with a check to:  Mountain Sky Conference PO Box 462200 Centennial, CO 80015

3.           Go to the Mountain Sky website / Responsible Stewardship / Mission Shares https://www.mtnskyumc.org/statsmissionshares   You may download the form, fill out the interactive portions, and print or download and print and fill out the form by hand.  Send the completed form with your check to the conference office.

4.           To ensure timely processing of your payment, please remember that forms and remittance are due to the Conference on the 20th of each month.

The Conference Finance and Administration team is here to help you.  Please reach out with any questions.

Angela Thomas, Chief Financial Officer, athomas@mtnskyumc.org

Julie Gladney, Administrative Support Services Manager, jgladney@mtnskyumc.org