August 29, 2022 Called Session Meeting (Budget)

Chapel in the Pines Presbyterian Church


Called Budget Meeting August 29, 2022 7 PM


Present: Paul Bolig, Tom Crosby, Karen Fisher, Cynthia Hilliard, Marcia Ladd (Clerk), Jeff Olson, Bruce Raymond, Andrew Taylor-Troutman, Sarah Whitney,


Excused Absence: Tim White, Serena Zum Brunnen



Pastoral Concerns and Celebrations Andrew opened the meeting with a prayer at 7 PM. He asked the elders to go around the room reading each entry of The Covenant of Presence, the elders did that. He then asked for Approval of Agenda. Paul moved to approve the agenda, it was seconded and passed unanimously.


Opening Remarks – Jerry wanted to say the purpose of the meeting is to start the budgeting process; it is the beginning of a process that will ultimately conclude with finalizing the 2023 budget in January or February. We are not here to make any decisions tonight but to allow the Elders to show us their preliminary plans for next year and what kind of funding would be needed to implement those plans.  It provides the F&A committee with information to compare the committee spending plans with the projected income from the Stewardship committee and the Treasurer. He is hoping that the elders highlight increases and decreases and the reasons behind them. Stewardship starts October 23 and ends November 13. Using that data, the F&A committee can develop possible options to come up with a breakeven budget next year.



Jerry drew session’s attention to the Personnel budget, highlighting that it is approximately 73% of the Operating Budget. The Committee is recommending a 4 % increase in staff compensation, except for new hires. Salem Presbytery recommended churches offer a 4% increase; we are cognizant of the fact that it does not keep up with inflation, expected at 6%, but feel 4% is the bet the church can do for 2023. The Committee is thinking that when Nana retires we will need a one month overlap with the new hire and Nana, which is built into the budget. There is some skepticism that a month is not long enough.

           Program Staff Compensation/Ben
$170,194                501005 – Program Staff Salaries
$22,000                501010 – Program Staff Housing
$6,657                501015 – Program Staff Pensions
$22,712                501020 – Program Staff Med Ins
$990                501021 – Program Staff-Dental Insurance
$92                501022 – Program Staff-Vision Insurance
$1,175                501025 – Program Staff Short Term Dis/Death & Disability
$14,703                501030 – Program Staff – FICA/SS allow
$6,942                501050 – Pastor’s Prof Expense Reimbursement
$0                501150 – Nursery Staff Salaries
$0                501156 – Video Production Services Staff
$245,465            Total Program Staff Compensation/Ben
           Admin Staff Compensation/Ben
$57,153                501110 – Admin Staff Salaries
$1,781                501115 – Admin Staff Pensions
$1,635                501116 – Retirement Savings plan
$8,304                501120 – Admin Staff Med Ins
$427                501125 – Admin Staff Short Term Dis/Death & Disability
$4,372                501130 – Admin Staff FICA/Med Exp
$73,672            Total Admin Staff Compensation/Ben
           Other Personnel Expenses
$100                501410 – Personnel Background Checks
$2,000                501450 – Staff Appreciation
$1,400                513100 – Staff Substitutes – Worship
$0                513116 – Staff Subs – Not Worship; incl Consultants
$2,000                513115 – Worship & Music Conference
$1,000                XXXXXX – Christian Education Professional Training
$6,500            Total Other Personnel Expenses
$325,637         Total Personnel Expenses

Jeff indicated that the employees that will be converted to W2 from 1099 will in essence be getting a 7.5% increase in compensation.


Finance and Administration

Paul indicated his budget proposal for 2023 is as follows

$900                503310 – Payroll Fees
$80                503315 – Utilities – Telephone
$350                503316 – Utilities – Water
$7,500                503317 – Utilities –  Electricity
$1,335                503318 – Utilities – Security Services
$4,548                503321 – Optic Fiber Internet Service
$135                503375 – Bank Charges/Late Fees
$3,500                503376 – Online Processing Fees
$100                503410 – Computer Software
$1,920                503415 – Computer Software Support – ACS
$50                503420 – Computer Equipment
$400                503430 – Comp Maintenance  & Repair
$400                503440 – Web Site Design/Maintenance
$1,800                503505 – Office Supplies
$800                503515 – Postage
$1,200                503520 – Printing
$2,772                503565 – Copier Leasing
$700                503580 – Stewardship Campaign Exp
$750                503605 – Staff Training
$0                503705 – Audit Expense (External)
$1,800                503720 – Workers Comp Insurance
$1,100                503721 – Umbrella insurance Policy
$6,500                503725 – Property/Liability Insurance
$0                503755 – Fees/Losses on Donated Securities
$0                503768 – Reserve for Capital Replacement
$1,000                XXXXXX – Legal Expenses & Contingencies
$1,000                503769 – Endowment Education Expenses
$40,640         Total Administration Expenses

He indicated these expenses are fairly fixed. Jerry and Tim did the lion’s share of the work developing the budget. A new category was added to F&A – Legal Expenses and Contingencies. The money put aside for future capital replacement has been moved out of administration and into “Other Expenses” along with the mortgage payments. Tim’s rationale is that these funds are NOT available to be used for anything other these expenses and don’t provide any “support” for any other categories in the operating budget. Hence the 2023 total for F&A is $40,640 and the 2022 estimated year end spending is $53,987 which is reflective of the move to a new line item. The budget represents a 2.7% increase.

Building and Grounds

Bruce indicated the 2023 proposed budget from his committee is

Janitorial Supplies                $450

Interior Maintenance           $4700

Exterior Maintenance           $1350

Landscape/Pond/R Garden   $2502

This is an almost negligible increase over the Full Year Estimate of 2022. Bruce did an analysis of the money B & G saves the church, and it is 4 or 5 times what B & G is asking for in their budget.



Tom indicated the Communications proposed budget is as follows

$450                519130 – Signs include maintenance (main sign)
$1,500                519132 – Advertising/Sponsorships
$350                519133 – Communications Software
$800                519134 – Equipment Maintenance
$700                519137 – Audio parts/software/upgrades
$800                519138 – Mailings
$200                519139 – Conferences/training
$4,800        Total Communications

He indicated Equipment Maintenance, Audio parts are somewhat fungible as they can include a day of Imagine design that costs $800-$1,100. When we need it, we need it. We want to do mailings this coming year, post card reminders. Training/Conferences….we’ll see if we need it. The Communications budget has gotten smaller because we have increased our digital presence. The website at some point will need to be re-done, to the tune of approximately $8,000. He indicated it may be worthwhile to see what we can do to “upgrade” the existing website without undertaking a total overall. He would like to go back to our partner and see what they can do with the existing site. He also indicated JonPaul has been very helpful in working with the communications equipment. Jerry indicated Constant Contact is contained in Realm, and he will check to see it using Realm can save us some money over directly paying Constant Contact.



Sarah indicated that Fellowship proposed budget is

$200                519111  – Kitchen Supplies
$700                519112 –  Coffee Expenses
$1,200                519113 –  Food Expenses
$2,100         Total Fellowship

It’s a decrease from the 2022 budget of $300; it is, however, an increase over what was actually spent in 2022 because of the pandemic. They budgeted a $100 a month for events with food. Kitchen supplies are basically for cleaning. The new members have expressed an interest in lunch pot lucks. Karen asked about bottled water for the church. Andrew will follow up on that.


Membership and Welcome

Karen indicated the Welcome and Membership proposed budget for 2023 is

$100                519135 – Membership –  Printing
$600                519145 – Membership  – include lunches
$0                519146 – More Light Initiative
$700         Total Membership Development

It will include 2 new member lunches/events for the year, one in the spring and one in the fall. Printing is for new member packets.


Mission and Service

Jeff indicated M&S proposes a 4.6% increase from 2022 Budget, which will be the Lowest Budget % increase since he believes ever. The average % over the past 4 years has been +12.5% / yr. Local mission spending is projected at 9.0% increase, spread over 14 partners. Global mission spending is projected at 6.4% over 9 partners. Other, which is where PCM and Missionary Christmas gifts, is projected at 0 % increase as is Presbytery. Total M&S increase is projected at 4.6% increase with at least 27 partners. Jeff is emphasizing local giving.


He explained that the church tithes 10% of its Projected Revenue to M&S, and as Revenue Budget is Finalized, M&S will adjust accordingly.


He indicated M&S has agreed to assume most More Light functions. He noted importantly, all Issues regarding CITP assuming More Light Designation remain the Session’s responsibility. The purpose here is to prevent the addition of More Light responsibilities to M&S from squeezing out Mission Giving from existing Mission Partners. It will have a separate Budget of $1,200, down 40% from 2022.


M&S Total plus More Light is 2.7% increase which is up only $1,260 from 2022, the primary purpose of the increases would be for education and honoraria.


He wanted to speak to Earth Care, he had a $1000 budget for 2022, and anticipates going under that amount.



Cynthia explained her Committee’s request was as follows


Worship Supplies 750

Liturgical Arts 0
Total Worship    750
Instrumental/Spec  500
Vocal            1700
Instrumental         750
Instrument Repair 350
Music License     405
Hand bell Expenses 950
Children’s Choir   150
Total Music     5005
Totals Combined 5755

She explained that Jeremy’s music budget is heavy in the fall: he spends most of
the allocated money then. He needs new music to keep the congregation and choir interested. He reuses music when he can.

They are going to tune the piano twice in 2023 as opposed to 4 times in 2022. Sarah thought
The hand bell expenses and vocal music seems high.

Worship will reduce spending so that the 2022 expenses are 20% below the original budget.

Worship’s 2023 budget will be 4% above 2022.

Other Business

Closing Remarks – Paul wanted to address the fact that Tim reworked Capital Funding to include

  • Continue Mortgage
  • Move Reserve for Capital Replacement to here.

Reasoning: Capital Replacement, just like Mortgage, is longer-term strategic funding which is (a) different than yearly operational/program expenses and (b) will increase as the building ages. Advantage for F&A and CITP: It will be continually more difficult to balance future budgets as the Capital Replacement funding grows as the buildings age without this change.

Paul indicated the overall revenue increase for 2023 is 2.6%

Jerry asked Tom to show the spreadsheet showing the percentages of the budget that are accounted for in each major spending category. What it basically shows is if you look at the Personnel budget and the 10% of total expenses we have committed to Mission and Service then add the four major expenses (asset reserve, utilities, insurance, and mortgage) we spent about 81% of revenues in 2019 and are planning to spend 92+% of the expected revenues for 2023.  Certainly not a trend we can continue. The most salient point is we need to continue to grow the revenues.

The requests that have come in from the various committees, puts our budget at ($11794) for 2023, F & A and Tim will work on balancing the projected 2023 budget. Jerry thanked all the chairs for their great information.

There being no further business Andrew closed the meeting with prayer at 8:30 PM.


Respectfully submitted,


Marcia Ladd,

Clerk of Session