Do you know who is the IRS responsible party at your church? The IRS has new requirements for informing them of any change within 60 days. This true story will prompt you to be vigilant about informing the IRS of any changes.
April 14, 2014 0 0 comments
Does your minister have a "Continuing Education" line item as part of their compensation package? One church called recently and wondered how they could ensure that their minister used the funds each year for the primary purpose.
April 7, 2014 0 1 comments
Resource, Job Description
The Worship Planner is accountable to the Senior Pastor for planning weekly worship, directing musical ministry, and coordinating members in their worship service ministries .
April 3, 2014 0 0 comments
Resource, Job Description
The Worship/Music Coordinator is accountable to the Senior Pastor for effectively coordinating and supporting the ministries of the church in the areas of worship and music .
April 3, 2014 0 0 comments
Resource, Job Description
The Assistant Treasurer is accountable to the Administration Team for the proper recording of giving by the congregation. The Assistant Treasurer replaces the Treasurer upon retirement and serves as backup Treasurer when the Treasurer is unavailable.
April 3, 2014 0 0 comments
Resource, Job Description
The Treasurer is accountable to the Administration Team for the proper receipt, accounting, and disbursement of church funds within policies established by the church for adequate internal financial control.
April 3, 2014 0 0 comments
Resource, Job Description
The Seminary Intern is accountable to the Pastor of Discipleship (as supervised by the Senior Pastor*) for effectively providing ministry leadership and assistance in various assigned areas.
April 3, 2014 0 0 comments
Resource, Job Description
The secretary is accountable to the Administrator for effectively providing administrative assistance for the ministry staff and volunteers.
April 3, 2014 0 0 comments
Resource, Job Description
The Senior Pastor promotes the vision and mission of the Church to the congregation and community. The Senior Pastor ensures that all ministries of the church are being implemented consistent with the goals and objectives of the church.
April 3, 2014 0 0 comments
Resource, Job Description
The Pastor of Discipleship is accountable to the Senior Pastor for guiding and equipping members to develop and live in relationships of full-orbed discipleship. Full-orbed discipleship includes pastoral care, spiritual growth and outreach. This position will serve as a member of Shepherd Elders and ex officio member of Service Deacons.
April 3, 2014 0 0 comments
Resource, Job Description
The Network Administrator is accountable to the Church Administrator for effectively coordinating and supporting the ministries of the church in its information system needs.
April 3, 2014 0 0 comments
Resource, Job Description
The Custodian is accountable to the Administrator and responsible for the overall cleanliness, appearance, and safety of the facilities.
April 3, 2014 0 0 comments
Resource, Job Description
The Director of Equipping & Congregational Life will help promote the ministry of the church by helping individuals find opportunities to use their gifts in meaningful ways and by planning for and implementing all ministries which enfold new members and provide for the nurture and fellowship of all members.
April 3, 2014 0 0 comments
Resource, Job Description
Provide oversight and visionary leadership for our Children’s Ministries and develop, enhance, and encourage a highly relational ministry by building positive long-term relationships with our youth (7th-12th grade) and parents.
April 3, 2014 0 0 comments
Resource, Job Description
The Care and Connections Coordinator is accountable to the Senior Pastor for guiding and equipping members to develop and live in relationships of mutual care and connections. This position will serve as an ex officio member of Shepherd Elders and Service Deacons.
April 3, 2014 0 0 comments
Resource, Job Description
The bookkeeper will assist the church in accounts payable, financial recordkeeping, giving database entry and balancing, and financial reporting.
April 3, 2014 0 0 comments
Resource, Job Description
Manage the daily administrative operations of the church, assisting the Senior Pastor in the implementation of Our Church’s vision consistent with the budgets, policies, and plans adopted by the Council.
April 3, 2014 0 0 comments
I attended a large nondenominational church recently and was struck by a couple of their "general announcements" regarding WiFi and Facebook/Twitter.
April 1, 2014 2 1 comments
Resource, Webinar Recording
In this webinar you’ll discover how compliance with Canadian charitable giving regulations changes your church’s funding of missionaries, short term teams and missions activities overseas.
March 27, 2014 0 0 comments
Resource, Policy
Sustaining Pastoral Excellence maintains a listing of several of the current sabbatical policies for churches of all sizes which may be helpful to other churches thinking of creating one of their own.
March 25, 2014 0 0 comments
Resource, Form or Template
This budget template file is designed to provide you with a form to develop and present your church's annual budget.
March 10, 2014 0 0 comments
In January, I wrote about the value of church signs, especially those that have the option of putting on captions that change from week to week to catch the eye of motorists and pedestrians walking by. So what makes a good caption? 
February 18, 2014 0 0 comments
Many churches rely on paid staff to manage various aspects of ministry, from performing music during worship services to administering outreach programs. Are these paid staff church employees or independent contractors? It is important to identify each paid staff person as either an employee or an independent contractor in order to ensure compliance with tax reporting and labor laws.
February 3, 2014 0 6 comments

we are in the midst of creating job descriptions for our volunteer positions and would like to see what other churches may already have in place.

January 22, 2014 0 1 comments




Once again a very useful suggestion. We need to be careful to encourage pastors to do continuing education, while at the same time not be strapped financially to do so. The costs, as you indicate so gently, should not be part of the taxable compensation package. Accountability will encourage both pastor and those in the congregation responsible. Thanks for your good encouragement.


 “ WiFi Available—Feel free to enjoy wireless access while you are here.  Connect to the ----- network with the current password,-----.” 

During the Sermon? <G>

I am interested in a policy or guidelines that deal with the privacy issue of displaying pictures , videos on the church website

recently i posted a photo gallery from a special sunday on our website

but questions were raised about the privacy

Any suggestions??

posted in: Photos at Church

Thanks so much for your responses and sharing how this issue applies within the Canadian context.  The web link to CRA guidelines is most helpful.  It is nice to see there is some common logic shared by both Canada and USA tax authorities as it pertains to the criteria for classifying paid staff between employees and independent contractors.  The US Internal Revenue Service also offers the option to solicit a determination by filing form SS-8.  The US government web link to this form is .  However, the USA Internal Revenue Service makes no promises for providing a timely determination.

The post has been edited to add US! Thanks for Canadian info.  If individuals would like to post blogs pertinent to Canada, let me know!

Thanks Fred for pointing out the Canadian Law on this issue.  I wish that if someone from a denomination or para-denominational writes on these matters, they would either flag it as dealing with American or Canadian law or preferably take the time and effort to document the rules in each country. 

In Canadian tax law, the same issue exists, and in this case you cannot determine yourself whether you are classified as an employee or self-employed; it is determined by CRA, the Canada Revenue Agency, according to similar rules that the US IRS uses. The Canadian publicationon this is RC4110, available at

Thanks for this.


Good job!  I'm beginning to understand the church's challenge is more than spiritual.

Thanks, Jeff, for making us aware of the difference between employees and independent contracts and why it's important. This is good food for thought!

Hi, Kristin! This one for our church is a brief overview of the whole ministry, but includes a few tasks for the Head Usher (our Head Usher is the weekly point person, different from the person who organizes the overall ministry, if that makes a difference.)

Our sign has been without power for over a week, and I don't miss it at all. I don't miss the simplistic moralisms, the guilt trips, the superior sneering at those unchurched motorists who drive by every day. Not all of the sayings were of that nature, but far too many were. Our church sign is some kind of a witness, but too often it is negative and ineffective, perhaps even counter-productive in reaching out with anything approximating "good news." This post is a reminder that as pastor I have to take control of this and put it back into the hands of those who think about our outreach. It is also a reminder that such signs have to be part of a well-considered, intentional ministry to our community. Our sign was simply donated by a member, with no mandate or reflection upon how it would be used, and since it was donated, we presume we have to use it, right? I will be looking forward to the next installment, on carefully choosing captions. But our sign is technogically limited; it can only display one short line at a time, which means people driving by see one half of a message, and have to crane their necks to see the first or second part...not exactly a safe situation. I would prefer the time and date and "Welcome to our Worship" to what we have had. But I have not put it high on my priority list; this year I won't have that excuse any more. I think the first rule with these signs has to be "do no harm."

posted in: On Church Signs

Good stuff, Jim.  We use Dropbox.  At council meetings we project everything on the white wall.  At home, everything's just a few clicks away.


It has already been said that communication is imperative especially when the Council is segmented. I would like to share a simple "reporting" form that I have found effective and saves much time. Divide a sheet into three sections and use this one form for every group/committee/ministry team that reports to the Council. Question #1 is, "What are you doing (working on)? Question #2, "where are you going (planning for)? Question #3, "What do you need from us (how can we help you be more effective)? This report can be filled out as often as the Council meets (monthly or quarterly) and insures that each Council member is informed about all work being done in the church on a regular basis. It also means that the only reports which the Council needs to spend time on are the reports asking for Council action.

Glad you've joined and found it to be so helpful, Henry. Please help spread the word about The Network in your congregation. There's a lot of ministry know-how across the CRC and the more people we can get connecting with each other the better.

Mike,  Thank you for your comments.  They are helpful!  It is always interesting to have additional input from other interested parties, particularly when ideas are shared!  It can make for long meetings when done in a meeting format but, I just found this forum yesterday, and already I can truly say I love it! :)

Henry Dekker,

I am one of the pastors at a medium large congregation. I will add my two cents regarding practicalities to Henry DeMoor's comments (which are spot on).

Communication is very important. We currently use email to send the minutes of all committees, including the Pastoral Elders, Deacons, and an Executive Board, to all 'full' Council members. This is a gentle and regular reminder to all officebearers that they are accountable for all of the work of the congregation, not just their 'spiritual' work as you indicated concern about (though I would argue it's all spiritual...). Occasional reminders that any officebearer is welcome to attend an executive board meeting should a particular issue of concern be raised might be a good idea too.  

I would also add a concern about "lording it over" other officebearers. It is imperative that the Pastoral Elders, Deacons, and Executive be equal, parallel entities who are all accountable to the Full Council (the three together). If your executive "Council" has greater authority than the Pastoral Elders or Deacons (and especially the 'full' Council), that would be a significant issue of concern (and a violation of CO Art. 35 a).

This, however, doesn't need to require more, longer meetings. With good communication of all activities occurring in the congregation to all officebearers, each officebearer can digest these activities on their own time. When there are 'full' Council meetings (3 or 4 a year), it is only a matter of approving previous minutes and discussing any matters arising from those minutes. A complete re-hashing/re-decisioning process shouldn't be necessary except in only the rarest of situations. Hopefully this will help the officebearers focus on their particular duties while still being fully invested in the whole ministry of the congregation of which they govern on the Lord's behalf.

I hope this helps!

Henry De Moor;  Thank you so much for your very quick response!  Your comments are helpful in that you describe in detail the exact structure that we had more than 5 years ago (when I last served on our Church Council)!

However, I gather from your response that you are in essence telling us that our current structure appears not to conform completely to Article 35 of the Church Order.  I think we will need to review our situation again... but we are open to additional suggestions as, (unless we are unique in this regard) this must be an issue being faced by other large churches as well.

While your point about disenfranchised Elders and Deacons is a very valid one, there is also the other side of the coin where you can have Elders and/or Deacons who feel that attending additional meetings to deal with issues that are not of a 'spiritual' nature is not something that they can get very excited about and some may have no problem expressing their views in that regard!

Having said that, I do find a little nugget in your comment about communication... and specifically the available technology such as e-mail.  There may be a way to involve the 'Pastoral' members of Council (notice that I didn't draw a line through that one!) so that having (and attending) additional meetings can be minimized to deal only with those issues raised by 'Pastoral' Elders and Deacons as requiring additional discussion, or those issues that require the subsequent approval of the congregation as a whole.

Again... thank you for your insight!


H. Dekker




Most large congregations that have a council as large as yours handle this matter by recognizing, first off, that all the ordained (ministers, elders, deacons) form the council of the church.  This is a creedal basis found in Article 30 of the Belgic Confession.  Next, if this council is too large and has long meetings, they often split up the elders by having administrative elders and pastoral elders, and the deacons by having administrative deacons and "pastoral" deacons who attend specifically to diaconal issues.  The administrative elders and deacons then gather to form an "Executive of Council," the pastoral elders meet as a consistory (Art. 35) and the "pastoral" deacons meet as a diaconate (Art. 35).  The Executive of Council meets monthly and takes care of routine responsibilities.  The full council meets only two or three or four times a year.  This is time for mutual censure. the broad vision of the congregation's ministry, the final adoption of the church budget that reflects that broad vision, and other matters of major concern like calling a minister, choosing new officebearers, etc.  The full council then often receives reports of the consistory and the diaconate.  This works well because the pastoral elders and "pastoral" deacons do not feel disenfranchised (they're in on full council meetings too and get to vote on major matters) and the administrative elders and deacons that form the Executive of Council have smaller meetings on a monthly basis.

I do not find this in conflict with Article 35 and Article 36 of the Church Order.  I am afraid that in the structure you mention there is an issue of disenfranchisement since pastoral elders and deacons don't vote on the annual budget etc.  I also think it is better to speak of Council and an Executive of Council rather than council with a line through it and council without a line through it. 

As for times of meeting, Article 36 says monthly but we have always interpreted that to mean that all these meetings should be held often enough to meet all the needs of the congregation and its governance.  There is some flexibility, but as long as an Executive, a consistory, and a diaconate meet monthly, it's fine if full council meets only three or four times a year.

The key, actually, to avoiding problems here is that there must be good communication all around.  And our current technological advances (group e-mails, etc) make that more possible than ever before.

I would make sure, again, that we follow the creedal impulse: all the ordained are the council.  It may then increase its efficiency through a structure such as I suggest above, and in practice your structure doesn't seem that far removed from what I propose.

Hope this is somewhat helpful.

The problem with this question is that it leads us in the wrong direction. It is easy to look at a church budget and find that 50, 60, or 75% or more of the budget is used to support staff and the remaining balance is "ministry". We need to see that a church's commitment to staff is often its commitment to ministry. Instead of looking, for example, at a full-time youth pastor and classifying him or her as "staff", designate that salary under "youth ministry" in the budget. It says that we care so much about our youth and the youth of the community that we've designated $x to it. In our church we have a full-time commissioned pastor whose roles involve in engaging the community, working with community youth, and being a chaplain to three local police agencies. It would be a disservice to her and her work simple to call the cost of having her as "staff expense". I consider 100% of her effort as missional, evangelism or outreach (you chose the right word). My role in the church is divided in a similar way. I can spent, for example, 30% of my time preparing for worship. That is not a staff cost; it is our commitment to worship. My time meeting with members in the hospital is our commitment to congregational care. And on you can go. Our budget simply tells us where our priorities are. We need to stop looking at the cost of the person and begin to see what he or she is doing. 

Based on casual surveys done by church administrators from various denominations, the personnel budget (salaries and benefits) is usually around 50% or slightly more of the total budget. The percentage can vary depending on whether the church is paying off debt or includes missionary support in their budget.  Church staff help accomplish ministries so sometimes it is helpful to see a draft of a budget where staff members' salaries and benefits are assigned to the different ministry areas.  Church staff are organizing, planning, leading, recruiting others, and doing ministry. 

Here's an interesting approach. An increasing number of Christian organizations are asking their staff to raise their own support. World Missions is almost there; it's at around 90 per cent, I believe. It's a way to determine whether one is indeed called to that ministry.

What if we used that same model at the congregational level. Want to serve on a church staff? Ask family and friends to support you financially and with prayer. Imagine establishing church budgets where almost all of the funds go to program or outreach ... apart from the physical operation of the church building!

Salaries take an incredible chunk out of a church's budget. Ministers in the Christian Reformed Church are envied by those in other denominations because they known for being among the top wage earners. The Presbyterian notion of a 'stipend' -- a living wage -- for pastors is something to be considered.

So, if you feel called to the ministry -- whether as an overseas missionary or as a local pastor -- have that sense of calling affirmed by asking members of the congregation -- face to face -- to support your salary through a regular donation ... apart from the church budget. It's bound to be a humbliny and revealing experience.

Thank you for sharing this beautiful picture of service and community within your church family.

posted in: No Janitor

To boost congregational meeting attendance, a few years ago we introduced a 'newspaper' theme where we asked each area of ministry to give us a:

- Headline (from the prior year)
- Forecast (for the next year, also written in a headline format)
- Help Wanted (volunteers or other support needed)

As we walk through each ministry/budget area, we show the Headline, Forecast, and Help Wanted on the screen. Because they're in headline format, it goes quickly. Some of them get really creative, or funny, or poignant. And all give a fun glimpse into what God's been doing among us. I'm not sure it's translated into higher attendance (yet) but it sure makes the meeting more interesting.

Hi Scott...

There is a caveat in Church Order, Article 37 which I had highlighted, i.e. "except in those matters stipulated otherwise in the articles of incorporation or by law." 

Congregational meetings that are called under Articles of Incorporation, in particular those dealing with financial matters fall under the caveat above and therefore authority rests with the quorum of the congregation at the meeting and not council.


Thanks Lubbert, for the quote of the new proposed Model Articles of Incorporation. 

In my previous church we did not have anything about a quorum in the articles of incorporation. Thus, because the CRC Church Order (also quoted by Lubbert) gives final authority to the council in all manners, a congregational meeting is technically advisory and a quorum is not needed. In my former church, and perhaps my present one as well, I have a hard time imagining anything motivating 50% of the confessing members to attend a congregational meeting. I think that's a sad commentary both on member commitment and on the fact that our congregational meetings are too frequently handled as business transactions rather than opportunities to reflect together on what God is calling our congregations to do for HIm. 

As I understand the situation, CRC congregational decisions are made by the consistory and congregational meetings are only advisory. That's how First Everett CRC (WA) functions.

Not certain that the comparison with school principals is strictly speaking a good example when looking at ministers versus the  administrative ED position. Many Christian school systems also have ED's that are being compensated for responsibilities greater than those of the school principal. 

If the argument is that pastors recruited for HQ administrative positions ought to be compensated based on what is being paid to those ministering in churches, it still begs the question of scope of responsibility and span of control. Secondly, pastoring a church is really not the same thing as being a school principal or school ED, let alone running the corporate entity that the CRCNA HQ in GR and Burlington has become.

The two things to take into consideration are Church Order, Article 37 and the church's articles of incorporation, i.e. the Constitution & Bylaws. In particular, Article 37 states "Although full consideration shall be given to the judgment expressed by the congregation, the authority for making and carrying out final decisions remains with the council as the governing body of the church, except in those matters stipulated otherwise in the articles of incorporation or by law." 

As an incorporated entity, the church's bylaws will usually specifiy what constitutes a quorum required to constitute a congregational meeting.  Best to check there first.

The new proposed Model Articles of Incorporation and By-Laws (Canada) released by the CRCNA states "Quorum at All Member Meetings. At each meeting of the Members a quorum shall be 50 percent of the Professing Members present in person or by such electronic means as is approved by the Council as deemed necessary to permit them to participate in the meeting. If a quorum is not present, the meeting shall be adjourned to a date and time set by the Chair."

The bar in your bylaws regarding a quorum may be set lower, or perhaps higher. In the case of the church I attend, the bylaws state "The professing members attending a general meeting, including the annual general meeting, shall constitute a quorum."

Thanks John and Sheri. There is a major opportunity in the ministers pension plan that needs to be attention but it will not come cheap. How would you like to join a pension scheme (let's use the CSI scheme) where your salary has deducted from it the annual value of mortgage and taxes payments?  In Canada some 80% of Pastors own their own home. The Clergy Allowance (which is strictly a tax ruling in Canada) is exactly 33.3% of  gross salary if you own a home. How does your salary survey work in that regard?  Do churches report gross salaries? Does the survey include questions on ownership? Our Pastor has all kinds of allowances (which are really part of his pay package) so if he does not claim the full amount of the allowance(s) we make a one time payment at the end of the year and that gets added to his salary. If you were to survey me and and ask about his salary I would give you the amount of his base salary because that is all I would know.   Let's say the Canadian Director of Ministries makes $125,000 and if he is an ordained Pastor, 1/3 ($41,625) of that is his Clergy Allowance if he owns his own home. But if he did not own his own home his Clergy Allowancw would be the rental value of a home in his market area which might be only $25,000 . That means his reported salary in one case would be 125,000 less 41,625 and in the other 125,000 less 25,000. How would a survey ever capture that? 


My simple solution is for the CRCNA, in Canada at least, to copy the CSI (Canada) pension plan and get out of the Housing Allowance calculation. As a general rule of thumb for me, Pastors' jobs have the equivalent  value of a High School principal of a school with about 300 students.

I suspect the higher priced senior positions in the CRCNA have a positive impact  (negative on cost) on average salaries. If the criteria for those jobs are "ordination" maybe we should "second" Pastors to those jobs for, say, 5 years and keep them at the same salary they were making in their congregations. The impacts would then be reversed! It does not make much sense to have a Parish Pastor double or triple his/her salary to move from Parish Pastor to HO at a position level 17+. How much money does the Pope make? His housing allowance has to be awesome, although I understand Francis has opted for a "humble" apartment.

Hi Ellen-

I'd be more than happy to take a look at your bulletin.  You can email it to me: jclark [at] crcna [dot] org.  


Can I submit my bulletin for editing comments?  That would be a great resource to us as Secretaries!

I am always looking for a way to change up the bulletin so as to comminucate interest in ministries and list areas of where and how people can plug in. I'm the secretary at ACRC and see that times are changing. I look for new ways to be "user friendly". We try to keep in mind of how  a visitor might view the bulletin in that the info is for ALL.  We want to be about The Great Commission.  I use Cadet, GEMS, and JOY Club logo's when space permits. VBS logo's are always eye-catching. Graphics are great - when space permits. I've contacted sister churches and friends and asked them to send their bulletins on to me. It's exciting to see what other churches offer, how their bulletin is laid out, what ministries they have, how they promote their causes with what kind of fundraiser. I appreciate your tips; I try to highlight dates & times. I try to limit words. I put blurbs in date order. I try to keep font a readable size - not small and cramped. We're discussing a LARGE PRINT bulletin for Disability Awareness. Front screen announcements seem "busy" and "loud" to me. We have so many distractions nowadays, I think when you seat yourself, it's a time to gather yourself, calm yourself and prepare yourself for worship.  Lastly, I want to thank our congregation and all others in your church for the grace they have for the secretary when they find a typo! Even though I proofed it - along with another..the moment I sit in the pew, I open the bulletin and a typo is glaring at me!  I do not get offended if someone brings the type to my attention. Thanks to my Lord, Romans 3:23, He knows I'm human. Instead, I mark the change, drop my bulletin on my desk for reference and give the person "a Smartie candy". :) If I already caught the typo? No candy. But a good laugh is had by all. Hey, all, send me a copy of your church bulletin! I'd love to read it!  ACRC, 530 North Dale Ave, Anaheim, CA 92801


Meredith, I understand your point.  We just have a difference in opinion about what constitutes accusatory language.  

Thanks for sharing your concerns. I hear what you're saying. Hopefully we can move on and focus on tips for making bulletins the best they can be.  


Jerod, my goal here is then, to help you with the way you communicate. I have absolutely no issue with the suggestion that bulletins can and need to be improved. However, the way you worded your introduction to the topic made it personal. When you say, “not much thought goes into . . .” you are describing what you assume to be the attitude of the people who do that work. That’s personal. If I said, “Jarod, obviously you did not put much thought into the wording of your blog.” that would be a personal description of your attitude, i.e. a personal affront, an insult.  If I said, “Jared, your blog is a good idea but some of the words could be taken as a personal affront.” that would NOT be a description of your attitude, it would NOT be about you personally and so, NOT an insult. It would be a graceful way to begin talking about something that could be improved. Does that make it more clear for you?

That's a great strategy and a good filter.  Thanks for sharing. is certainly not my intention to put down anyones work.  My goal is to help people think more intentionally about communications.  How to strategically share information in the bulletin is one of the top issues I regularly talk with church leaders about because they're asking for help.

When ideas are brought up on how to improve the work we do in churches, it shouldn't be looked at as a personal attack. Saying a bulletin can be improved doesn't imply that the person currently putting it together is bad.  We all have room to grow and should be able to have reasonable conversations about how to be better share our message.  

How can you possibly think that it is OK to begin a discussion by vilifying someone else’ work? That would be like someone saying: “The blog topics on this CRC website are shallow, poorly conceived and impossible to navigate so let’s talk about how to create a good blog.” Where’s the grace in that?

Meredith, I assume you are speaking to the writer, Jerod, however you are incorrect. Many churches have a bulletin clerk who only types the announcements which are given to her/him. How often haven't you read an announcement something like this: "If you would like to included in the new small groups being set up, see Bill or Connie in the basement after the morning service." Only old time church members understand what to do and it is offensive to a first time visitor who automatically feels excluded. In too many church bulletins spelling and grammatical and punctuation mistakes are common...a poor reflection on the church. The point of this discussion is to encourage improvement.

As an employee of a Christian Reformed Church I certainly resent your comment that information in bulletins is presented "without too much thought into why it's there or how it's presented". I doubt there is a bulletin secretary in the CRC who does his/her work with that attitude. You owe all of them an apology!

The salary data for the FAS calculation is taken from the annual compensation survey of all ministers both in Canada and the US.  The survey requests salary information be split between the compensation providing for housing and other cash salary.  In this way, the value of the house, either a parsonage or pastor owned, is excluded from the FAS. 

John B my examples assumed the jobs I used would have been filled with ordained persons. I know non -ordained people do not qualify for the ministers pension plan.  From a pension risk management point of view, the source of the FAS calculation is important. I believe some 85% of Pastors in Canada have their own house so their cash salary includes the housing allowance. Is the housing allowance included in the FAS? Where churches supply a house the cash salary would normally be a lot lower.

The primary criteria we used for the church bulletin (or Worship Guide) as I prefer to call it, was, "can a visitor read it and completely understand it?" Today churches have several means of communicating information to it's members and all communications need to be carefully prepared because it reflects and impacts the church image. Any church that uses any of it's communication as "a dumping ground for information" is probably having other problems also.

There is a bigger question that has not been addressed.   Is the Director of Canadian Ministries an Ordained Minister of the Word.  Currently, our interim DCM is not.  Therefore, he is not eligible to participate in the Ministers Pension Plan, a defined benefit pension plan that comes with special life benefits as well as long-term disability coverage.  In addition, his benefit program does not provide a benefit for his life and potentially the life of his spouse no matter how long either lives.



Since the pension benefit calculation is based on the final average salary (FAS) of all ministers at the year of retirement, salary differences between one minister and another (f they retire at the same time, same number of years of service, and service in the same country) will not be a factor in the determination of pension.

Check out the Ministers' Pension website for additional information.  An example of the pension benefit calculation is included under the Canadian Plan Highlights and the U.S. Plan Highlights located in the right column on the front page.  Call the Ministers' Pension Office if you have additional questions!


My apologies for becoming inarticulate in my last two sentences in the previous post.

The second last sentence should have read "...putting them aside and adding the multipled savings to the CRCNA Pension, CPP/OAS, and/or Social Security payments on retirement."

On another matter, one needs to consider the scope of responsibility and span of control of the position when determining compensation. Making an assessment on pension payment allocation solely on job title is not helpful.

I see you have 2 threads going on this topic: <

The question of what party (church administers vs ministers) is compensated better, can come back potentially to bite the comparision group. At the end of the day the person in the pew can not come close to either party and ends up footing the bill. 

The following comes from <>.



The Final Average Salary (FAS) is the average of cash salaries of ("ALL") CRC ministers serving in the three years before the calendar year in which the minister’s benefit amount is determined. A projected FAS is used for future estimate calculations.

The amount due to the retiree in most cases is the sum of the following:

·     1.1% multiplied by the FAS, then multiplied by a minister’s pensionable years of service before January 1, 1985.

·     1.46% multiplied by the FAS, then multiplied by a minister’s pensionable years of service from January 1, 1985 through December 31, 2010.

·     1.3% multiplied by the FAS, then multiplied by a minister’s pensionable years of service after December 31, 2010.

Example of pension benefit calculation

If a minister has 36.5 years of pensionable service at the time of his retirement (at age 66) on July 1, 2013, the normal benefit would be calculated as follows:

1.10% x $48,763 (FAS) x 8 years = $4,291.14

1.46% x $48,763 (FAS) x 26 years = $18,510.43

1.3% x $48,763 (FAS) x 2.5 years = $1,584.80

These total $24,386.38 per year or $2,032 (rounded) per month in Canadian funds.


In order to compare oranges with oranges, and not apples with oranges, one also needs to take into consideration several tax planning advantages available to ministers that may or may not be available to your comparator groups, and especially not the person in the pew.

1. Pension Plan remittance: 100% paid by the local church. The practice in the public / private sector is 50% employer paid and 50% employee paid, a pension plan is provide which in many cases it is not.

2. Housing allowance: $18,000 +/- can be written off as tax deductible item which is only available to ministers, but not their parshioners.

3. Extended Health & Dental Plan: Local church usually pays 100%, whereas in the public / private sector the employer / employee split tends to be 70%/30% or 80%/20%, if an EH&D plan is provided which is not always the case.

A good "steward" would take these saving over 36.5 years and put them aside over and add them CRCNA Pension to their CPP/OAS  and/or Social Security pension payments on retirement.

They would still be better of than most of their parshioners.

These are very common questions right now.  The media has created quite a buzz, and I think we're all experiencing some level of uncertainty with the changing health insurance market.  Rest assured that we are working very hard to offer you a competitve insurance package, and we welcome your questions at any time!

The retiree insurance rates will be mailed to your home this week.  The structure of your plan (deductible, copay, coinsurance) will not be changing for 2014.  While we do our best to negotiate a fair premium, we do experience rate increases from time to time.  The majority of the increase this year is due to new taxes and fees that are required under Health Care Reform.  

Remember that you are never "locked into" the plan offered by the denomination.  You're welcome to review other insurance plans to find the best fit for your needs.  Medicare Open Enrollment is October 15- December 7.

Nikki Huttenga

Benefits Manager




I was in the denom bldg yesterday and asked the same question about those of us retired and on Medicare Plus Blue.

Jeremy and Nikki there said there will be a substantial increase in our monthly payments.  They will be sending out a update communication "sooner rather than later."  There was more but I'll leave it to them so as to not mix up any information.


How does the Afforadable Care Act affect people on Medicare with a PPO?




This insurance change would be for those who are under 65 and not participants in Medicare.