2024-2025 한미연회 구역회 준비자료

2024 * Charge Conference * Church Conference

DateDate*   Time: *

1. 고백교인 Total number of members (As of your 2024 Charge Conference):
고백교인 Confessing Member    Number*   명 / 유아세례교인 Baptismal Member   Number*   명 / 전체 세례교인 Total Member   Number*   명 

2. 주일예배 평균출석 Average worship attendance (As of your 2024 Charge Conference):
주일예배 평균출석 성인교인 Sunday worship Adults    Number*   명 / 주일학교 Sunday School    Number*   명 / 중고등부 Youth   Number*    명 / 전체출석교인 Total  Number*    명

1. 목회자 사례 COMPENSATION INFORMATION – Cash Salary approved at your Church/Charge Conference
a. Cash salary received by this pastor from this church: $   Number*   
(연회 목회자 사례 가이드라인 참고 Please make sure that your pastor’s total cash salary is at or above the conference minimum.)

2. 목회자 주택 HOUSING ARRANGEMENTS
a. 교회 사택 Does this pastor live in a parsonage provided by this church?
Yes   No*        
b. 다른 교회 사택 Does this pastor live in a parsonage provided by another church?
Yes   No*   
주택경비 Housing Allowance - cash amount church pays to pastor instead of a parsonage: $   Number*   

3. 기타 목회자 관련 정보 BENEFITS AND OTHER INFORMATION
a. 목회활동비 Accountable Reimbursement   $   Number*      
(a signed policy resolution must be on file in the local church office)
b. 교단연금 Pastor is enrolled in the Global Methodist Church pension program
Yes   No*        
c. 교단의료보험 Pastor is enrolled in the Global Methodist Church health insurance
Yes   No*   
If yes, Pastor is enrolled in which type of health insurance plan:
Single    Family of Two    Family of Three or More*e   
If no, a waiver must be printed, signed, and mailed to the conference office.
d. 주택관련 경비 Housing Exclusion Resolution Amount Adopted by Church/Charge Conference $   Number*     (a signed exclusion resolution must be on file in the local church office)  
e. 목회자 직무 What position does this pastor hold?
Lead Pastor – Local Church   Associate Pastor/Staff Position    Lead Pastor – Multi-Point Charge    Pastor or Deacon – Specialized Ministry*   
f. 본처목사 교육훈련 과정 완료 여부 If a Transitional Licensed Local Pastor, has the pastor completed a GMC approved alternative educational pathway or does the pastor have an M. Div?    Yes   No*      

4. 해당연도 목회자 관련 경비와 비교 2024 COMPENSATION
a. During 2024, has this pastor been paid in accordance with the compensation reported on the 2024 Charge Conference form or Salary Recommendations and Benefit Policies of the KA AC?
Yes   No*        

WHEREAS this church provides a parsonage or housing allowance as part of the compensation of our regularly appointed or assigned minister of the Gospel, and;

WHEREAS the cost of providing the parsonage or housing allowance with utilities and/or furnishings may be excluded from gross income the Internal Revenue revised rule 599,359-51-52 and Section 107;

THEREFORE BE IT RESOLVED that   *  Global Methodist Church will designate $   Number*    of the pastor's salary as parsonage/housing allowance. This amount is to be excluded from the reported taxable income.

This resolution is effective during calendar Year for 2025.

Approved at the Charge or Church Conference or Administrative Board, Church Council, or Leadership Team meeting on   Date*  (날짜 date).

서명 Required signatures:

Signature*      Date*   
임원회장 서명 Chair, Administrative Board/Church Council/Leadership Team

영문 이름 Please Print Name:   First Name*   Last Name*   

I accept full responsibility for maintaining and keeping available for any requirements of the Internal Revenue Service all supporting leases, mortgages, tax bills, utility bills, repair or maintenance bills and any other documentation necessary to document that portion of the above estimate that I shall claim as actually expended for housing or furnishings.

Signature*         Date*   
목회자 서명 Pastor

영문 이름 Please Print Name:   First Name*   Last Name*   

Distribution: This signed document is to be kept on file at the local church, a copy provided to the pastor, and either uploaded online or submitted to your Presiding Elder.

The following resolution was duly adopted by the Administrative Board/Church Council/Leadership Team (or Charge Conference) of the   *   Global Methodist Church at a meeting held on   Date* .

Under Internal Revenue Code Section 62(a)(2)(A) gross income does not include reimbursed business expenses or adequately accounted business expense allowances for employees. Internal Revenue Service Regulation 1.162-17(6) provides that an employee need not report on their tax return expenses paid or incurred by them solely for the benefit of their employer, for which they are required to account and do account to their employer, and which are charged directly or indirectly to the employer. Further, I.R.S. Regulation 1.274-S(e)(4) provides that an adequate accounting means the submission to the employer of an account book, diary, statement ofexpense, or similar record maintained by the employee in which the information (as to each element of expenditure amount, time and place, business purpose, and business relationship) is recorded at or near the time of the expenditure, together with supporting documentary evidence, in a manner that conforms to all the adequate records requirements as set forth in the regulations.

Therefore, the   *   Global Methodist Church hereby establishes an accountable reimbursement policy pursuant to I.R.S. Regulations upon the following terms and conditions:

1. Expenses deemed ordinary and necessary shall be made solely for the benefit of the church and shall be paid directly, whenever possible by the   *Global Methodist Church, or indirectly and reimbursed to the person or entity who does pay the expense. Ordinary expenses include, but are not limited to: automobiles, office supplies, postage, computer supplies, books, subscriptions, professional dues, vestments, continuing education, lodging and meals while traveling and entertainment related to church business.

2. The church must be given an adequate accounting of the expense, which means that there shall be submitted a statement of expense, account book diary, or other similar record showing the amount, date, place, business purpose, and business relationship involved. Appropriate documents, cash receipts, canceled checks, credit card sales slips, and contemporaneous records for those non-receipt expenses less than $25.00 must be attached to a monthly expense report. Both the minister/staff person and the church shall retain copies of the documentary evidence and expense report. Voucher information need not include data that would violate pastoral confidences.

3. Reimbursements or advances must be paid out of budgeted church funds and not by reducing the compensation of a minister/staff person. Budgeted amounts not spent must not be paid as a salary bonus or other personal compensation in any fiscal year. If such payments are made, the entire amount of the accountable reimbursement policy account will be taxable income to the pastor/staff person.

4. The church may pay amounts in advance of the minister/staff person's actual expenditure on either an as needed basis or by standard monthly expense allowance. However, an adequate accounting of the advances by expense report must be made in the month following an expenditure. Any excess advance must be returned to the church before additional needed or allowance amounts are provided to the minister/staff person.

5. It is understood by the various parties that all elements of this resolution must be carefully followed to prevent the church salary-paying unit from being required by regulation to list total payments for the following items on I.R.S. W-2 as includible compensation. The primary responsibility of expense reporting is the minister/staffperson to the church payroll person.

6. The Staff/Parish or Pastor/Parish Relations Committee (SP/PPRC) is responsible for approving vouchers submitted by the pastor. The local church treasurer is responsible for paying approved vouchers.

7. By previous or concurrent resolution, duly adopted by the Administrative Board/Church Council/Leadership Team (or Charge Conference) of the   * Global Methodist Church at a meeting held on   Date*  the following ordinary and necessary expenses as suggested for the employment needs of the minister/staff person, are included in this accountable reimbursement policy from Jan 1, to Dec 31, 2025.

2025 Accountable Reimbursement Total (annualized) $    Number*     
 
Attested to this   Number*   day,   *     2024, the foregoing resolution is hereby accepted.

REQUIRED SIGNATURES:

Signature*   
임원회장 Chair, Administrative Board/Church Council/Leadership Team

Signature*   
회계 Treasurer, Church or Charge

Signature*   
목회자 Pastor

Distribution: This signed document is to be kept on file at the local church, a copy provided to the pastor, and submitted to your presiding elder and the Korean American Annual Conference office.

¶337 states the basic organizational plan for the local church may be designed by each congregation in such a manner that it provides for a comprehensive program of nurture, outreach, and witness to all. In addition to a charge conference, a congregation must have a church council or similar governing board.
 
Members of the church's governing board or council shall be persons of genuine Christian character who love the church, are morally disciplined, are committed to the mandate of inclusiveness in the life of the church, are loyal to the ethical standards of the Global Methodist Church and are competent to administer its affairs. It should include confirmed youth and young adult members chosen according to the same standards as adults. All persons with vote must be members of the local church.
 
If you have questions about developing an organizational plan, please contact your presiding elder.

평신도 지도자 Lay Leader (may serve as a Conference Delegate)

한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

평신도 연회대표 Lay Member to Annual Conference (30~40's, Church Rep.)

한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

한영 이름 Name:   한글이름   First Name   Last Name   
이메일 Email:   Email   
전화번호 Phone Number:   Area Code   Phone Number   

임원회장 Administrative Council/Lead Team Chair (may serve as a Conference Delegate)

한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

목회협력위원회 Staff / Pastor Parish Relations Chair

(Or person representing this position on the Lead Team or Administrative Council)
한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

재단이사회 Trustee Chair

(Or person representing this position on the Lead Team or Administrative Council)
한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

재정위원회 Finance Chair
(Or person representing this position on the Lead Team or Administrative Council)
한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

회계 Treasurer

한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*   

선교 Missions/Outreach Chair (If position is filled)

한영 이름 Name:   한글이름*   First Name*   Last Name*   
이메일 Email:   Email*   
전화번호 Phone Number:   Area Code*   Phone Number*