Homestead Presbytery Committee on Ministry

2002 Clergy Personal Compensation and Expense Reimbursement Report

Pastor's Name:
Church(es) served
or Employer

The 2002 minimum personal compensation is $32,220 which is 80% of the 2001 national median
effective salary of $40,275 set by the Board of Pensions.
The 2002 median effective salary is $42,000 which will make the 2003 presbytery mimimum $33,600.
The 2002 dues for the Board of Pensions Benefits Plan are 28.5% of the pastor's annual effective salary.
These dues include 11% for retirement, 1% for death benefits plus 16.5% for major medical coverage.

Homestead Presbytery calculates personal compensation by completing lines 1-17.

Personal Compensation
1. Annual cash paid at least monthly 17,700
2. Social Security offset up to 50% of estimated tax paid at least monthly
(SS offset may be listed on line 2 when effective salary exceeds median.)
3. Housing Allowance for home rented or owned by minister paid at least monthly
4. Deferred compensation such as 403-b tax-sheltered annuity
5. Bonuses and taxable gifts from church (employer)
6. Lump Sum unvouchered non-accountable auto/travel reimbursement
7. Lump Sum unvouchered non-accountable education book reimbursement
8. Other benefits:
a. Taxable medical deductible reimbursement
b. Social Security offset in excess of 50% of estimated obligation
c. Tax free Section 125 or 105 flexible benefits
(medical deductible, elder, and/or child care)
d. Co-insurance provided by employer on individual basis.
9. Church owned manse (free use by pastor):
a. Cash housing in addition to free use of manse paid at least monthly 5,000
b. BOP rental value is the greater of 30% of lines 1-9a or actual fair rental value. 6,810
10. Total Board of Pensions Annual Effective Salary (Sum lines 1-9b) 29,510
11. Full Pension and Major Medical dues are 28.5% times effective salary line 10 9,085
(2002 dues include 11% retirement, 1% death & disability, 16.5% major medical)
12. Cost of group plan for medical deductible, coinsurance and dental premiums.
13. Cost of Social Security Offset when not included in BoP effective salary paid at least monthly
(BoP does not include Social Security Offset in Effective Salary Calculations ) 2,238
14. Cost of Utilities if paid directly by church as part of 30% manse value in line 9b 3,600
15. Total Value of lines 10+12+13+14 (must be at least @32,220 in 2002) 35,348
16. The cash cost of lines 1-9a + lines 12+13+14 must be at least $24,785 in 2002. 26,300
17. Actual Total Cash Cost to Church is lines 10+11+12+13+14 less 9b manse value.* 44,433
*(Line 17 is the actual total cash cost including Pension & Medical to the church. Manse value is not included.)

NOTE: Did the session(s) have a consultation to review the adequacy of the pastor's personal
compensation for 2002 before it was determined? _____ Yes ______ No
Amount Budgeted for 2002 Accountable Expense Reimbursement
Churches and employers are expected to fully reimburse employees for all work related expenses. These
are budgeted estimates. Actual reimbursement may exceed or be less than the amount budgeted.
Expense reimbursement must be kept separate in the church budget from the minister's
personal compensation to avoid the appearance to IRS auditors that the pastor's expenses are
provided by a reduction of the pastor's personal compensation.
Amount
I. Reimbursement of automobile expenses Budgeted
a. Cost per mile @ current IRS rate 4,500
(IRS mileage reimbursement rate 36.5 cents per mile effective January 1, 2002.)
b. Use of auto provided and owned by church (employer)

II. Full reimbursement of other public transportation, parking, etc.

III. Business and Professional Expenses

a. Books and periodicals
b. Computers and other necessary office equipment. 500
c. Continuing Education Expenses and Study Leave 500
1) At least $500 annually cumulative for three years
2) At least two full weeks including Sundays cumulative to six weeks
d. Professional hospitality & other miscellaneous business expenses

IV. Total projected budget for pastor/employee accountable reimbursement 5,500

Report only expenses reimbursed by voucher through an accountable plan of reimbursement on this
page. It is the responsibility of the Session to adopt an Accountable Plan of Reimbursement similar
to the sample provided by Richard Hammer which is enclosed with this mailing.
If your reimbursement is paid in installments without voucher verification, the amount budgeted for your
church related business expenses must be reported as personal compensation on lines 6 & 7 of the
personal compensation report.
The Board of Pensions expects full payment of dues for nonaccountable expense reimbursement.
Nonaccountable reimbursement of expenses must be reported to the IRS on form 2106. The IRS then
permits a portion of your expenses to be deducted from your taxable income for both income
and social security taxes.

Did the church(es) you serve fully reimburse you for your professional business expenses?
YES _____ NO _____ Estimated amount not reimbursed in 2001 $______________.

Name and position of person submitting this report. Date this report submitted.

If person other than pastor completes this form, please check with pastor to insure that duplicate
form has not already been submitted. Separate forms often do not have the same information.
Homestead Presbytery Committee on Ministry
2002 Clergy Personal Compensation and Expense Reimbursement Report
Pastor's Name: Stephanie Boardman terms of call presented to Presbytery on 4/15/2002.
Church(es) served Associate Pastor, Lincoln, Nebr. 1st Presbyterian Church.
or Employer Call approved 4/15/2002, Effective date 6/1/02.
The 2002 minimum personal compensation is $32,220 which is 80% of the 2001 national median
effective salary of $40,275 set by the Board of Pensions.
The 2002 median effective salary is $42,000 which will make the 2003 presbytery mimimum $33,600.
The 2002 dues for the Board of Pensions Benefits Plan are 28.5% of the pastor's annual effective salary.
These dues include 11% for retirement, 1% for death benefits plus 16.5% for major medical coverage.

Homestead Presbytery calculates personal compensation by completing lines 1-17.

Personal Compensation
1 Annual cash paid at least monthly 40,000
2 Social Security offset up to 50% of estimated tax paid at least monthly
(SS offset may be listed on line 2 when effective salary exceeds median.)
3 Housing Allowance for home rented or owned by minister paid at least monthly
4 Deferred compensation such as 403-b tax-sheltered annuity
5 Bonuses and taxable gifts from church (employer)
6 Lump Sum unvouchered non-accountable auto/travel reimbursement
7 Lump Sum unvouchered non-accountable education book reimbursement
8 Other benefits:
a. Taxable medical deductible reimbursement
b. Social Security offset in excess of 50% of estimated obligation
c. Tax free Section 125 or 105 flexible benefits
(medical deductible, elder, and/or child care)
d. Co-insurance provided by employer on individual basis.
9 Church owned manse (free use by pastor):
a. Cash housing in addition to free use of manse paid at least monthly
b. BOP rental value is at least 30% of lines 1-9a or actual fair rental value.
10 Total Board of Pensions Annual Effective Salary (Sum lines 1-9b) 40,000
11 Full Pension and Major Medical dues are 28.5% times effective salary line 10 11,400
(2002 dues include 11% retirement, 1% death & disability, 16.5% major medical)
12 Cost of group plan for medical deductible, coinsurance and dental premiums.
13 Cost of Social Security Offset when not included in BoP effective salary paid at least monthly
(BoP does not include Social Security Offset in Effective Salary Calculations )
14 Cost of Utilities if paid directly by church as part of 30% manse value in line 9b
15 Total Value of lines 10+12+13+14 (must be at least @32,220 in 2002) 40,000
16 The cash cost of lines 1-9a + lines 12+13+14 must be at least $24,785 in 2002.
17 Actual Total Cash Cost to Church is lines 10+11+12+13+14 less 9b manse value.* 51,400
*(Line 17 is the actual total cash cost including Pension & Medical to the church. Manse value is not included.)

NOTE: Did the session(s) have a consultation to review the adequacy of the pastor's personal
compensation for 2002 before it was determined? _____ Yes ______ No
Amount Budgeted for 2002 Accountable Expense Reimbursement

Churches and employers are expected to fully reimburse employees for all work related expenses. These
are budgeted estimates. Actual reimbursement may exceed or be less than the amount budgeted.
Expense reimbursement must be kept separate in the church budget from the minister's
personal compensation to avoid the appearance to IRS auditors that the pastor's expenses are
provided by a reduction of the pastor's personal compensation.
Amount
I. Reimbursement of automobile expenses Budgeted
a. Cost per mile @ current IRS rate 1,200
(IRS mileage reimbursement rate 36.5 cents per mile effective January 1, 2002.)
b. Use of auto provided and owned by church (employer)

II. Full reimbursement of other public transportation, parking, etc.

III. Business and Professional Expenses

a. Books and periodicals
b. Computers and other necessary office equipment.
c. Continuing Education Expenses and Study Leave
1) At least $500 annually cumulative for three years 1,500
2) At least two full weeks including Sundays cumulative to six weeks
d. Professional hospitality & other miscellaneous business expenses

IV. Total projected budget for pastor/employee accountable reimbursement 2,700

Report only expenses reimbursed by voucher through an accountable plan of reimbursement on this
page. It is the responsibility of the Session to adopt an Accountable Plan of Reimbursement similar
to the sample provided by Richard Hammer which is enclosed with this mailing.
If your reimbursement is paid in installments without voucher verification, the amount budgeted for your
church related business expenses must be reported as personal compensation on lines 6 & 7 of the
personal compensation report.
The Board of Pensions expects full payment of dues for nonaccountable expense reimbursement.
Nonaccountable reimbursement of expenses must be reported to the IRS on form 2106. The IRS then
permits a portion of your expenses to be deducted from your taxable income for both income
and social security taxes.

Did the church(es) you serve fully reimburse you for your professional business expenses?
YES _____ NO _____ Estimated amount not reimbursed in 2001 $______________.

Name and position of person submitting this report. Date this report submitted.

If person other than pastor completes this form, please check with pastor to insure that duplicate
form has not already been submitted. Separate forms often do not have the same information.
Homestead Presbytery Committee on Ministry
2002 Clergy Personal Compensation and Expense Reimbursement Report
Pastor's Name: Stephanie Boardman (Possible amended terms of call at same cost to 1st church.)
Church(es) served Associate Pastor, Lincoln, Nebr. First Presbyterian Church
or Employer Call approved 4/15/2002, Effective Date 6/1/2002
The 2002 minimum personal compensation is $32,220 which is 80% of the 2001 national median
effective salary of $40,275 set by the Board of Pensions.
The 2002 median effective salary is $42,000 which will make the 2003 presbytery mimimum $33,600.
The 2002 dues for the Board of Pensions Benefits Plan are 28.5% of the pastor's annual effective salary.
These dues include 11% for retirement, 1% for death benefits plus 16.5% for major medical coverage.

Homestead Presbytery calculates personal compensation by completing lines 1-17.

Personal Compensation
1 Annual cash paid at least monthly 22,575
2 Social Security offset up to 50% of estimated tax paid at least monthly
(SS offset may be listed on line 2 when effective salary exceeds median.)
3 Housing Allowance for home rented or owned by minister paid at least monthly 15,000
4 Deferred compensation such as 403-b tax-sheltered annuity
5 Bonuses and taxable gifts from church (employer)
6 Lump Sum unvouchered non-accountable auto/travel reimbursement
7 Lump Sum unvouchered non-accountable education book reimbursement
8 Other benefits:
a. Taxable medical deductible reimbursement
b. Social Security offset in excess of 50% of estimated obligation
c. Tax free Section 125 or 105 flexible benefits
(medical deductible, elder, and/or child care)
d. Co-insurance provided by employer on individual basis.
9 Church owned manse (free use by pastor):
a. Cash housing in addition to free use of manse paid at least monthly
b. BOP rental value is at least 30% of lines 1-9a or actual fair rental value.
10 Total Board of Pensions Annual Effective Salary (Sum lines 1-9b) 37,575
11 Full Pension and Major Medical dues are 28.5% times effective salary line 10 10,709
(2002 dues include 11% retirement, 1% death & disability, 16.5% major medical)
12 Cost of group plan for medical deductible, coinsurance and dental premiums.
13 Cost of Social Security Offset when not included in BoP effective salary paid at least monthly 3,113
(BoP does not include Social Security Offset in Effective Salary Calculations )
14 Cost of Utilities if paid directly by church as part of 30% manse value in line 9b
15 Total Value of lines 10+12+13+14 (must be at least @32,220 in 2002) 40,688
16 The cash cost of lines 1-9a + lines 12+13+14 must be at least $24,785 in 2002.
17 Actual Total Cash Cost to Church is lines 10+11+12+13+14 less 9b manse value.* 51,397
*(Line 17 is the actual total cash cost including Pension & Medical to the church. Manse value is not included.)

NOTE: Did the session(s) have a consultation to review the adequacy of the pastor's personal
compensation for 2002 before it was determined? _____ Yes ______ No
Amount Budgeted for 2002 Accountable Expense Reimbursement

Churches and employers are expected to fully reimburse employees for all work related expenses. These
are budgeted estimates. Actual reimbursement may exceed or be less than the amount budgeted.
Expense reimbursement must be kept separate in the church budget from the minister's
personal compensation to avoid the appearance to IRS auditors that the pastor's expenses are
provided by a reduction of the pastor's personal compensation.
Amount
I. Reimbursement of automobile expenses Budgeted
a. Cost per mile @ current IRS rate 1,200
(IRS mileage reimbursement rate 36.5 cents per mile effective January 1, 2002.)
b. Use of auto provided and owned by church (employer)

II. Full reimbursement of other public transportation, parking, etc.

III. Business and Professional Expenses

a. Books and periodicals
b. Computers and other necessary office equipment.
c. Continuing Education Expenses and Study Leave 1,500
1) At least $500 annually cumulative for three years
2) At least two full weeks including Sundays cumulative to six weeks
d. Professional hospitality & other miscellaneous business expenses

IV. Total projected budget for pastor/employee accountable reimbursement 2,700

Report only expenses reimbursed by voucher through an accountable plan of reimbursement on this
page. It is the responsibility of the Session to adopt an Accountable Plan of Reimbursement similar
to the sample provided by Richard Hammer which is enclosed with this mailing.
If your reimbursement is paid in installments without voucher verification, the amount budgeted for your
church related business expenses must be reported as personal compensation on lines 6 & 7 of the
personal compensation report.
The Board of Pensions expects full payment of dues for nonaccountable expense reimbursement.
Nonaccountable reimbursement of expenses must be reported to the IRS on form 2106. The IRS then
permits a portion of your expenses to be deducted from your taxable income for both income
and social security taxes.

Did the church(es) you serve fully reimburse you for your professional business expenses?
YES _____ NO _____ Estimated amount not reimbursed in 2001 $______________.

Name and position of person submitting this report. Date this report submitted.

If person other than pastor completes this form, please check with pastor to insure that duplicate
form has not already been submitted. Separate forms often do not have the same information.
 51,400
51,397
3 Difference
SECA
3,113
Homestead Presbytery Committee on Ministry Use of Free Manse with formulas
2008-09 Personal Compensation Value and Expense Reimbursement Calculation
Minister's Name Prepared for Gene Chamberlain, Moderator of Tekamah 1st Church PNC
Church(es) served Data estimated by Keith Roumpf Aug. 30, 2008.
or Employer
This form is available at the Homestead Presbytery website http://www.homesteadpres.org

HP 2009 minimum personal compensation value is $39,200 which is 80% of the 2008 national
median effective salary of $49,000 as determined by the Board of Pensions.
2008-09 dues for the Board of Pensions are 31.5% of the pastor's annual effective salary.
(11% pension, 1% death & disability, and 19.5% for major medical.)
Homestead Presbytery calculates personal compensation value by completing lines 1-18.
Lines 9b, 10, 11, 16,17, 18 & IV have formulas. Please do not change or delete them!
MS Excel automatically calculates this form.
Personal Compensation & Board of Pension Dues Calculation. 2008 and 2009
1. Annual cash paid at least monthly. 24,600
2. Social Security offset up to 50% of estimated tax paid at least monthly.
(SS Offset may be listed on line 2 when effective salary exceeds median.)
3. (SS Offset is always included as part of cash salary for Income Tax Purposes.)
4. Deferred compensation such as 403-b tax-sheltered annuity. 1,000
5. Bonuses and taxable gifts from church (employer).
6. Lump Sum unvouchered non-accountable auto/travel reimbursement.
7. Lump Sum unvouchered non-accountable education book reimbursement.
8. Other benefits:
a. Taxable medical deductible reimbursement.
b. Social Security offset in excess of 50% of estimated obligation.
c. Tax free Section 125 or 105 flexible benefits.
(medical deductible, elder, and/or child care) SECA Calculations
d. Co-insurance provided by employer on individual basis. 2,433
9. Church owned manse (free use by pastor):
a. Cash housing allowance plus free use of manse paid at least monthly. 4,200
b. BOP rental value is 30% of lines 1-9a when free use of manse is provided 0 8,940
10. Total Board of Pensions Annual Effective Salary (Sum lines 1-9b) 0 38,740
11. Full Pension and Major Medical dues are 31.5% times effective salary line 10. 0 12,203
12. a. Cost of group plan for medical deductible, coinsurance, dental insurance 1,217
b. One-half of 403-b may be paid by religious employer for ordained clergy. 600
13 Cost of Health Reimbursement Arrangement. 1,800
14 Cost of Social Security Offset not in BoP effective salary paid in 12 monthly payments. 2,433
(BoP does not include Social Security Offset in Effective Salary Calculations )
15. Cost of Utilities if billed to and paid directly by church 3,000
16. Total Compenstion Value of lines 10+12+13+14+15 (must be at least $39,200 in 2009.) 0 44,757
17. The cash cost of lines 10-9b + lines 12+13+14+15 must be at least $30,154 in 2009. 56,928
18 Actual Total Cash Cost to Church is lines 10+11+12+13+14+15 less 9b manse value.* 0 44,790
*(Line 18 is the actual total cash cost including Pension & Medical to the church. Manse value is not included.)
19 Fair Rental Value Where Manse is located. 7,200
The Session annually reviews the adequacy of the minister's Compensation and Reimbursement.
Yes ___ or No ___
This worksheet may be used to submit proposed Terms for a New Call to COM.
2008-09 Accountable Expense Reimbursement Budget
Churches and employers are expected to fully reimburse employees for all work related expenses. These
are budgeted estimates. Actual reimbursement may exceed or be less than the amount budgeted.
Expense reimbursement must be kept separate in the church budget from the minister's
personal compensation to avoid the appearance to IRS auditors that the pastor's expenses are
provided by a reduction of the pastor's personal compensation.
Amount Amount
I. Reimbursement of automobile expenses Budgeted Budgeted
a. Cost per mile @ current IRS rate 3,000
(IRS mileage reimbursement rate 50.8 cents per mile.)
b. Use of auto provided and owned by church (employer)

II. Full reimbursement of other public transportation, parking, etc.

III. Business and Professional Expenses 1,000

a. Books and periodicals
b. Computers and other necessary office equipment.
c. Continuing Education Expenses and Study Leave (Homestead Presbytery Policy) 500
1) At least $500 annually cumulative for three years
2) At least two full weeks including Sundays cumulative to six weeks
d. Professional hospitality & other miscellaneous business expenses

IV. Total projected budget for pastor/employee accountable reimbursement 0 4,500

Report only expenses reimbursed by voucher through an accountable plan of reimbursement on this
page. It is the responsibility of the Session to adopt an Accountable Plan of Reimbursement similar
to the sample provided by Richard Hammer which is enclosed with this mailing.
If your reimbursement is paid in installments without voucher verification, the amount budgeted for your
church related business expenses must be reported as personal compensation on lines 6 & 7 of the
personal compensation report.
The Board of Pensions expects full payment of dues for nonaccountable expense reimbursement.
Nonaccountable reimbursement of expenses must be reported to the IRS on form 2106. The IRS then
permits a portion of your expenses to be deducted from your taxable income for both income
and social security taxes.

Name and position of person submitting this report. Date this report submitted.

This worksheet may also be used to submit proposed Terms for a New Call to COM.