Board of Trustees

2011 PROPOSED Administrative Budget for Review (revised)
(click above link to view budget)

Last week the Board of Trustees reviewed the budget presented for 2011 that had been available on site for your review.  We also looked at the projected income for 2010 and after some discussion we decided it is necessary to make another increase in the Per Capita for 2011 greater than the one previously proposed.  There are several reasons for this:

1. Looking at the present Per Capita receipts for 2010, we find that as of July 31, we are $24,547 behind the average we have received at this point over the last three years (our year to date average is $196,278 – we have received $171,731).
2. The shortfall is attributed to churches that have not paid their Per Capita or have not paid what they normally do at this point. The Board of Trustees anticipates that the shortfall will be closed up somewhat by the end of the year; nevertheless we will have a substantial deficit at the end of 2010.
3. Two churches have indicated that they will not be paying Per Capita for 2010 because of concerns over actions taken by the Presbyterian Church (U.S.A.).   Per Capita Income from these two churches amounts to $9,145.57. Of this amount $3,195 goes to pay General Assembly and Synod.  Note that the Book of Order requires that payments be made even if churches choose not to pay them. [Book of Order G-9.404d reads: “presbyteries shall be responsible for raising their own per capita funds, and or raising and timely transmission of per capita funds to their respective synods and to the General Assembly.
4. Several years ago, Presbytery voted to use Mission funds to cover Unpaid Per Capita funds.  This was rescinded two years ago by Presbytery without guidance on how the funds are to be raised.  The Board of Trustees took it upon itself to add a line item to the budget to cover this expense but only sought to raise the money due to GA and Synod to hold Per Capita down.  Last year this line item was removed from the Budget with direction that the Board of Trustees use Reserve Funds to cover the cost.  
5. Next year’s budget was prepared using the plan from the previous year (i.e., we sought to add Unpaid Per Capita to cover funds forwarded to GA and Synod).  However, given the state of the budget for this year and a drawdown on some of our Reserve Funds, the Board of Trustees decided that it was prudent to raise Unpaid Per Capita to include money we do not expect to receive next year. 
6. For 2011 we have received word that another church will be withholding Per Capita payments (money due GA and Synod only) and we anticipate that the two churches withholding 100% of Per Capita this year will continue to do so.  This will result in a shortfall of funds for next year of $14,183.32 (using the revised Per Capita rate below.) 
7. Thus the Board of Trustees feels they have no choice but to increase Per Capita for 2011 to cover 100% of this shortfall.  The Board of Trustees will move at the September meeting of Presbytery that “Per Capita for 2011 be set at $26.13.”  This is an increase of $1.13 over what was projected in our earlier budget and an increase of $2.25 over last year’s Per Capita. 
8. Should the Board of Trustees be informed that the churches withholding Per Capita opt to pay all or a portion of Per Capita for 2011, we will adjust the Per Capita rate for 2011.

The Board of Trustees did not take this action without considerable discussion and we understand that this increase may be a burden for some congregations. Nevertheless we feel it is the fiscally prudent thing to do to ensure the Presbytery maintains a solid financial base.

I will be on vacation until September 6; feel free to e-mail comments to me at b.macintyre@att.net; I may not respond quickly but I will respond eventually.  If you wish to talk about this matter sooner, you may contact H. Wilson Scott (hwsfpc@ptd.net) and share your concerns.   

May God continue to bless you and your congregations in your on-going ministries.

Yours in Christ
Bob MacIntyre, President, Board of Trustees

PROPOSED