What figure do you use to calculate Ministry Shares?


Hi there,

I'm new to the treasurer role at my church and would like a quick confirmation on ministry shares.  In my reading on the CRCNA website and resources passed on to me, I have a fairly comprehensive understanding of how it all works.  What I'm curious about is how the exact calculation on membership takes place.  For the 2012 year, I know its based on the total membership in the 2012 yearbook, but am I to reduce the calculation by 'inactive members'?  On what membership figures is the denomination and classis expecting? 

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Ministry Shares are calculated using the number of professing members age 18 and older reported in the yearbook less the number of inactive professing members using the definition approved by Synod in 1998.


 "Inactive members are those baptized or confessing members who are delcared by the consistory to have a relationship to the congregation which has ceased for one year or who for one year have not made faithful use of the means of grace, especially the hearing of the Word and the Lord's Supper, unless there are extenuating circumstances (e.g., military service, residence in a nursing home) that make such faithful use impossible.  (Agenda for Synod 1998, pp.579-580)