narrative 2018 draft budget for discussion the diocesan...

Narrative 2018 Draft Budget for Discussion

Prepared August 2017 The Diocesan Budget is a statement of our hopes and plans for the coming year for our common ministry as the Episcopal Diocese of Iowa, “in mission with Christ through each and all.” This narrative is a companion to the number budget found at the end of this document The Diocesan Budget Process starts in the spring with the Ways & Means Committee drafting a budget. In the summer, the Board of Directors approves a draft budget for discussion at fall chapter meetings and by congregations. The Board of Directors and the Ways & Means Committee will review your comments for possible adjustments to this draft version. In September, the Board will adopt a budget to propose to the Diocesan Convention. In October, the Convention will give final approval for the 2018 budget. We want to hear from you. As you review this information, does this budget reflect our common ministry? Are you and your congregation willing and able to support this budget? Your input is important! Plan to attend your Fall Chapter meeting and participate in the discussion. Let us know your questions and comments, either at your Fall Chapter meeting or send us an email at [email protected].

Overview of the 2018 draft budget: • The 2018 budget is $1,147,870—$36,000 less than the 2017 approved budget. • There are no salary increases for 2018. • Health insurance lines have an estimated 6% increase. Rates for 2018 health insurance will be

available in early September and the budget will be adjusted to reflect the actual increase.

2018 Draft Budget Narrative

This budget challenges us to provide the resources to make our common ministry possible. The Diocese has two major streams of income: The Stewardship Share pledged by congregations (69%), and investment income (28%). Gifts & Other Income make up the remaining 3% of income.

The Stewardship Share uses a formula adopted by convention in 2006 that is 20% of the previous year’s adjusted operating income, with a maximum increase of 10% over the previous year’s asking. For 2018, the calculated amount for the Congregational Stewardship Share is $867,000, however this budget estimates congregational pledges of $793,770. Your congregation’s Stewardship Share support is a vital part of what we are able to accomplish together. Gifts & Other Income is undesignated income we receive from other sources used for budget purposes. Investment Income consists of Theological Education, ECCC Income for Youth Ministries, Episcopate Fund, and General Investment. Theological Education and General Investment income is drawn at 5% of a 3-year rolling

1 INCOME2 Congregational Stewardship Share 793,770 3 Gifts & Other Income 30,000 4 Theological Education Income 32,100 5 ECCC Income for Youth Ministries 55,000 6 Episcopate Fund Income 97,000 7 General Investment Income 140,000

10 TOTAL INCOME 1,147,870


average of the diocesan investment accounts. The draw for Episcopate Fund Income is at 6%, to more fully fund the Episcopate Functions. The income budgeted as ECCC Income for Youth Ministries (line 5) equals the amount needed to fund the Children & Youth travel and program expense of the budget (lines 46-66). This is indicated by the boxes in the number budget.

Ministry & Mission is the expense section of the budget that reflects many of the important ministries we do for our neighbors and ourselves. By combining our resources and efforts we are able to do some things better together than each can do alone. The following areas make up Ministry & Mission: Wider Church We are part of The Episcopal Church and we support the larger church with an anticipated pledge of $153,457. This is 15% of our 2016 adjusted operating income. We are also part of Province VI and we support this work.

One World One Church (OWOC) OWOC represents our work in the world. This modest budget allows for resources and promotion for ecumenical and mission work. Much of the financial support for the mission work we do with our companion dioceses of Swaziland, Nzara and Brechin is through

14 WIDER CHURCH15 Pledge to Episcopal Church 153,457 16 Province VI Synod Assessment 1,500 17 TOTAL WIDER CHURCH 154,957


special offerings and fundraisers and is not funded in this operating budget. The largest item in this section is the 0.07% of our budget that is reserved for International Mini-Grants that support the United Nations’ Sustainable Development Goals.

Ministry with Young People This ministry has been among the most visible and valued work of the Diocesan family, and includes formation programs and opportunities for children through young adults. Young Adults Diocesan ministry for young adults supports a Young Adult Missioner (one full time position) and program. Young adult ministries includes networking and providing resources for those ministering with young people between post high school and into their 30's. Supporting this work, the Young Adult Ministry Development Team is comprised of members from throughout the diocese engaged in ministry with young adults. An innovative ministry born of the Young Adult Ministry office is Breaking Bread, which is an expression of church out in the world, engaging in the Eucharist in public places.

Children and Youth The younger members of our Diocese are served well through the oversight of the Youth Missioner (one 3/4-time position) and the Youth Ministry Development Team (YMDT). Resources include support for curriculums such as Godly Play and Journey to Adulthood (J2A). Events for young people include New Beginnings and Happening, summer camp, participation in Diocesan Convention, youth conference, the triennial Episcopal Youth Event (E.Y.E.), and General Convention. Supervised nursery care is also available at diocesan events. Funding for Iowa Religious Media Services (line 51) is moved to the Congregational & Clergy Support section as they provide resources for all ages. Funding for the Children & Youth program lines (lines 46-66) is drawn from the ECCC investment funds (Line 5 in the income section of the budget).

19 ONE WORLD ONE CHURCH20 Ecumenical & Interfaith 1,000 21 Global Episcopal Mission Network 1,200 22 Episcopal Young Adult Service Corps - 23 Episcopal Relief and Development Travel 700 24 Convention Exhibit Expenses 300 25 Companion Dioceses Travel & Events - 26 Swaziland Neighborhood Care Points - 27 Sustainable Development Goals - Mini-Grants 8,035 28 TOTAL ONE WORLD ONE CHURCH 11,235

32 Young Adult Missioner 33 Salary, SS Offset & Housing 59,053 34 Pension 10,630 35 Health/Life Insurance 22,218 37 Travel/Conferences 6,000 38 Young Adult Program 3,000 39 SUBTOTAL Young Adults 100,901


Multicultural The Multicultural budget will not be funded through the operating budget in 2018; funding for ongoing Racial Reconciliation awareness is expected to come from grants and reserve funds. Justice, Peace, Care of Creation (JPIC) This section of the budget primarily supports the ministry of St. Paul’s Indian Mission in Sioux City. This funding includes the cost of a full-time priest and operating aid. The Rev. Marilyn van Duffelen began serving St. Paul’s in December 2016. The Diocesan Chemical Dependency Program sponsors two Pathways to Serenity Retreats each year. They strive to be self-sufficient so although these are Diocesan-sponsored events, we anticipate no impact to the budget.

40 Children & Youth41 Youth Missioner42 Salary 40,456 43 Pension 3,641 44 Medical/Life Ins. 9,941 46 Travel/Conferences 4,000 47 Training Participation 8,000 48 Outdoor Ministries Program 13,000 49 Diocesan Events for Young People 2,000 50 Scholarship for Youth Events 4,500 51 Iowa Religious Media Services - 52 Journey to Adulthood (J2A) Sponsorship 4,000 54 Publicity 1,000 56 Happening 3,500 57 Diocesan Convention - Youth Delegates 3,500 58 General Convention Reserve 2,000 59 Operation & Travel 1,500 61 Youth Ministries Library 500 63 Godly Play Development 1,500 64 New Beginnings 2,000 65 Nursery Care at Diocesan Events 2,000 66 Episcopal Youth Event (EYE) Reserve 2,000 67 SUBTOTAL Children & Youth 109,038 68 TOTAL MINISTRY WITH YOUNG PEOPLE 209,939

74 JUSTICE, PEACE, CARE OF CREATION75 St. Paul's Indian Mission76 Salary & Housing 54,558 77 Pension 9,820 78 Health/Life Insurance 10,176 80 Travel/Conferences 3,000 82 St. Paul's Indian Mission Operating Aid 10,000 83 Chemical Dependency Program - 84 TOTAL JUSTICE, PEACE, CARE OF CREATION 87,554


Congregational and Clergy Support An important part of our ministry with each other is connection and support. Included in this section are two 1/2-time staff positions as well as funding for diocesan communication, collaborative ministry, education opportunities, and resources for congregations and clergy:

• The Missioner for Congregational Development & Transitions (one 1/2-time position) is a resource for all congregations in Iowa, as well as works closely with congregations during clergy transitions.

• The Communications Coordinator (one 1/2-time position) serves as Editor of Iowa Connections magazine, eNewsletters, the Diocesan website, publicity, communications assistance with special projects, and a resource for congregations.

• Collaborative Ministry Partnerships include funding for Ministry Development and the Living Stones Partnership, as well as special training events and resources.

• The annual Summer Ministry School & Retreat provides learning tracks for about 150 children, youth and adults over a weekend each summer.

• Additional resources for congregations include access to Iowa Religious Media Services (IRMS), older adult ministry, stewardship, and Altar Guild.

• Clergy benefit from conferences and special gatherings throughout the year.

Episcopate We provide for our common ministry through the Episcopate. The Bishop is our chief, visible and spiritual link to each other, and gives us important links to the greater Episcopal Church, its traditions and its mission. This category includes the salary and benefits for the Bishop and his Executive Assistant.

86 CONGREGATIONAL & CLERGY SUPPORT 87 Transition/Congregational Officer88 Salary 31,120 89 Pension 5,602 90 Health Insurance 10,841 92 Travel/Conferences 6,000 93 Communications Coordinator94 Salary 28,000 95 Pension 5,040 97 Travel/Conferences 6,000 98 Communication Expenses 5,000 99 Collaborative Ministry Partnerships 3,000

100 Summer Ministry School & Retreat 2,500 101 Iowa Religious Media Services 2,000 103 Older Adult Ministry Development Team 1,000 104 Stewardship 2,000 105 Diocesan Altar Guild 200 106 Council of Deacons 500 107 Clergy Conference/Clergy Family 4,000 108 New Clergy Development 500 109 TOTAL CONGREGATIONAL & CLERGY SUPPORT 113,303


Also included in this section is the work of the Commission on Ministry that helps with the ordering of ministry in this diocese, and reserve funding for Lambeth Conference and Episcopate Election.

Diocesan This section of the budget provides for those things we must do as a Diocese. We must hold an annual convention and publish a Journal. Since 2016 the Journal is being distributed through electronic media. We also provide representation to the triennial General Convention and Province VI Synod; and have Diocesan governing boards, commissions and committees that provide oversight and organization for our work together.

Administrative & Operating The final section of the operating budget provides the grease that makes much of our shared work possible. These expenses include financial and administrative personnel; office expenses that include business equipment, fees, subscriptions, supplies, postage and telephone; the utilities and maintenance for the office located in Des Moines; the expense of an annual audit; and insurance for property and liability.

117 EPISCOPATE118 Bishop119 Salary & Housing 115,017 120 Pension 20,703 121 Health/Life Insurance 8,780 123 Travel/Conferences 20,000 124 Executive Assistant to the Bishop125 Salary 58,091 126 Pension 5,228 127 Health/Life Insurance 22,326 129 Staff Travel/Conferences/Cont Ed 1,500 130 Commission on Ministry 4,000 131 Lambeth Conference Travel Reserve 1,000 132 Episcopate Election Reserve 10,000 133 TOTAL EPISCOPATE 266,645

135 DIOCESAN136 Diocesan Convention Expense 8,000 137 Publishing Journal & Report Booklet 2,000 138 General Convention Deputy Travel Reserve 8,500 139 Province VI Synod Deputy Travel Reserve - 140 Board/Task Force/Ad-Hoc Committee 3,200 141 TOTAL DIOCESAN 21,700


Personnel In this budget, personnel costs are included in the ministry sections that best describe the primary responsibilities. Personnel costs include salaries, clergy housing, pension, and health insurance.

Now it is your turn. We want to hear from you. Plan to attend your Fall Chapter meeting and participate in the discussion. Let us know your questions and comments, either at your Fall Chapter meeting or send us an email at [email protected] by September 1. In Christ, William H. Smith, Jr. Anne Wagner Treasurer Comptroller

143 ADMINISTRATIVE & OPERATING144 Comptroller145 Salary 58,091 146 Pension 5,228 147 Health/Life Insurance 22,218 149 Travel/Conferences 3,500 150 Operations Manager151 Salary 26,971 152 Pension 4,855 153 Health/Life Insurance 11,226 155 Diocesan Assistant156 Salary 22,183 157 Pension 1,996 158 Health/Life Insurance 13,669 160 Employer Payroll Tax 15,500 161 Office Expense 33,000 162 Diocesan House Maintenance and Utilities 24,000 163 Audit Expense 17,000 164 Property/Casualty/Liability Insurance 23,100 165 TOTAL ADMINISTRATIVE & OPERATING 282,537

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2018 Draft Budget for Discussion Page 1 of 4

EPISCOPAL DIOCESE OF IOWA2018 DRAFT BUDGET FOR DISCUSSION

2018 2017 2017DRAFT ADJUSTED APPROVED 2016 2016

BUDGET BUDGET BUDGET ACTUAL BUDGET1 INCOME2 Congregational Stewardship Share 793,770 776,776 821,000 811,124 839,0003 Gifts & Other Income 30,000 30,000 30,000 28,149 24,0004 Theological Education Income 32,100 22,000 22,000 22,000 22,0005 ECCC Income for Youth Ministries 55,000 59,000 59,000 52,129 64,8006 Episcopate Fund Income 97,000 105,000 105,000 108,000 108,0007 General Investment Income 140,000 139,000 139,000 139,036 139,0008 E-Seminary Income 8,000 8,000 7,747 8,0009 Roanridge Grant 0 0 0 4,860 4,860

10 TOTAL INCOME 1,147,870 1,139,776 1,184,000 1,173,045 1,209,6601112 EXPENSES13 MINISTRY & MISSION14 WIDER CHURCH15 Pledge to Episcopal Church 153,457 162,000 162,000 170,240 170,24016 Province VI Synod Assessment 1,500 2,500 3,500 3,500 3,50017 TOTAL WIDER CHURCH 154,957 164,500 165,500 173,740 173,7401819 ONE WORLD ONE CHURCH20 Ecumenical & Interfaith 1,000 1,250 1,500 1,500 1,50021 Global Episcopal Mission Network 1,200 1,000 1,700 1,700 1,70022 Episcopal Young Adult Service Corps 0 0 1,000 1,000 1,00023 Episcopal Relief and Development Travel 700 700 1,200 580 1,20024 Convention Exhibit Expenses 300 300 300 300 30025 Companion Dioceses Travel & Events 0 2,000 2,000 2,620 2,00026 Swaziland Neighborhood Care Points 0 5,000 5,00027 Sustainable Development Goals - Mini-Grants 8,035 7,978 8,288 8,434 8,43428 TOTAL ONE WORLD ONE CHURCH 11,235 18,228 20,988 16,134 16,1342930 MINISTRY WITH YOUNG PEOPLE31 Young Adults32 Young Adult Missioner 33 Salary, SS Offset & Housing 59,053 59,053 59,053 55,542 55,54234 Pension 10,630 10,630 10,630 10,430 9,99835 Health/Life Insurance 22,218 18,390 18,390 20,422 20,53036 2015 Health Care Tax Credit (3,320)37 Travel/Conferences 6,000 6,000 6,000 7,727 6,00038 Young Adult Program 3,000 6,449 6,449 2,469 2,00039 SUBTOTAL Young Adults 100,901 97,202 100,522 96,590 94,07040 Children & Youth41 Youth Missioner42 Salary 40,456 40,456 40,456 39,663 39,66343 Pension 3,641 3,641 3,641 3,570 3,57044 Medical/Life Ins. 9,941 8,275 8,275 9,192 9,65645 2015 Health Care Tax Credit (1,494)46 Travel/Conferences 4,000 6,000 6,000 3,674 6,00047 Training Participation 8,000 8,000 8,000 6,616 10,00048 Outdoor Ministries Program 13,000 13,000 13,000 11,819 13,00049 Diocesan Events for Young People 2,000 2,000 2,000 2,883 5,80050 Scholarship for Youth Events 4,500 4,500 4,500 4,825 3,000

As of 6/8/2017



BUDGET BUDGET BUDGET ACTUAL BUDGET51 Iowa Religious Media Services 0 2,000 2,000 2,000 2,00052 Journey to Adulthood (J2A) Sponsorship 4,000 4,000 4,000 3,500 4,00053 Journey to Adulthood (J2A) Development/Ev 0 0 0 0 50054 Publicity 1,000 1,000 1,000 649 20055 Website/Media Development 0 0 0 0 1,00056 Happening 3,500 3,500 3,500 4,279 4,00057 Diocesan Convention - Youth Delegates 3,500 3,500 3,500 2,018 3,50058 General Convention Reserve 2,000 2,000 2,000 2,000 2,00059 Operation & Travel 1,500 1,500 1,500 1,079 1,50060 Sound System Maintenance 0 0 0 0 50061 Youth Ministries Library 500 500 500 70 50062 Resource Mailing Costs 0 0 0 0 30063 Godly Play Development 1,500 1,500 1,500 185 1,50064 New Beginnings 2,000 2,000 2,000 2,392 2,00065 Nursery Care at Diocesan Events 2,000 2,000 2,000 2,138 1,50066 Episcopal Youth Event (EYE) Reserve 2,000 2,000 2,000 2,000 2,00067 SUBTOTAL Children & Youth 109,038 109,878 111,372 104,554 117,68968 TOTAL MINISTRY WITH YOUNG PEOPLE 209,939 207,080 211,894 201,144 211,7596970 MULTICULTURAL71 Multicultural Commission/Anti-Racism 0 0 1,000 1,000 1,00072 TOTAL MULTICULTURAL 0 0 1,000 1,000 1,0007374 JUSTICE, PEACE, CARE OF CREATION75 St. Paul's Indian Mission76 Salary & Housing 54,558 54,558 54,558 37,917 53,48877 Pension 9,820 9,820 9,820 078 Health/Life Insurance 10,176 8,277 8,277 6,315 9,42779 2015 Health Care Tax Credit (1,494)80 Travel/Conferences 3,000 3,000 3,000 5,697 6,00081 Transition/Moving Costs 16,85982 St. Paul's Indian Mission Operating Aid 10,000 12,000 12,000 10,800 10,80083 Chemical Dependency Program 0 0 0 1,320 084 TOTAL JUSTICE, PEACE, CARE OF CREATION 87,554 86,161 87,655 78,908 79,7158586 CONGREGATIONAL & CLERGY SUPPORT 87 Transition/Congregational Officer88 Salary 31,120 31,120 31,120 30,510 30,51089 Pension 5,602 5,602 5,602 5,492 5,49290 Health Insurance 10,841 4,138 4,138 4,596 4,62691 2015 Health Care Tax Credit (747)92 Travel/Conferences 6,000 6,000 6,000 4,543 6,00093 Communications Coordinator94 Salary 28,000 28,000 28,000 29,673 30,51095 Pension 5,040 5,040 5,040 3,511 2,74696 Health/Life Insurance 0 0 0 157 23597 Travel/Conferences 6,000 4,740 3,000 1,532 3,00098 Communication Expenses 5,000 5,500 9,000 7,406 10,00099 Collaborative Ministry Partnerships 3,000 4,250 6,000 4,232 6,000

100 Summer Ministry School & Retreat 2,500 2,500 3,000 1,345 3,000101 Iowa Religious Media Services 2,000102 E-Seminary 0 0 2,500 717 3,000



BUDGET BUDGET BUDGET ACTUAL BUDGET103 Older Adult Ministry Development Team 1,000 1,000 2,000104 Stewardship 2,000 1,000 3,000 487 1,500105 Diocesan Altar Guild 200 125 200 89 200106 Council of Deacons 500 500 500 627 500107 Clergy Conference/Clergy Family 4,000 4,500 4,500 4,349 4,000108 New Clergy Development 500 750 1,000 488 1,000109 TOTAL CONGREGATIONAL & CLERGY SUPPORT 113,303 104,018 114,600 99,753 112,319110111 LOOKING TO THE FUTURE112 Indaba Initiatives 0 0 0 34,000 34,700113 TOTAL LOOKING TO THE FUTURE 0 0 0 34,000 34,700114115 TOTAL MINISTRY & MISSION 576,988 579,987 601,637 604,678 629,367116117 EPISCOPATE118 Bishop119 Salary & Housing 115,017 115,017 115,017 115,962 112,762120 Pension 20,703 20,703 20,703 20,297 20,297121 Health/Life Insurance 8,780 14,892 14,892 16,798 16,798122 2015 Health Care Tax Credit (2,689)123 Travel/Conferences 20,000 25,000 25,000 27,518 25,000124 Executive Assistant to the Bishop125 Salary 58,091 58,091 58,091 56,952 56,952126 Pension 5,228 5,228 5,228 5,126 5,126127 Health/Life Insurance 22,326 18,390 18,390 20,530 20,530128 2015 Health Care Tax Credit (3,320)129 Staff Travel/Conferences/Continuing Education 1,500 1,500 2,000 1,744 2,000130 Commission on Ministry 4,000 4,000 4,000 3,475 3,000131 Lambeth Conference Travel Reserve 1,000 1,000 1,000 0132 Episcopate Election Reserve 10,000 10,000 10,000 10,000 10,000133 TOTAL EPISCOPATE 266,645 267,812 274,321 278,402 272,465134135 DIOCESAN136 Diocesan Convention Expense 8,000 8,000 9,000 5,971 8,000137 Publishing Journal & Report Booklet 2,000 2,000 2,000 3,181 2,000138 General Convention Deputy Travel Reserve 8,500 8,500 8,500 8,500 8,500139 Province VI Synod Deputy Travel Reserve 0 0 1,000 1,000 1,000140 Board/Task Force/Ad-Hoc Committee Expense 3,200 3,200 3,800 2,944 3,000141 TOTAL DIOCESAN 21,700 21,700 24,300 21,597 22,500142143 ADMINISTRATIVE & OPERATING144 Comptroller145 Salary 58,091 58,091 58,091 56,952 56,952146 Pension 5,228 5,228 5,228 5,126 5,126147 Health/Life Insurance 22,218 18,294 18,294 20,422 21,051148 2015 Health Care Tax Credit (3,303)149 Travel/Conferences 3,500 3,500 6,000 2,961 5,645150 Operations Manager151 Salary 26,971 26,971 26,971 26,442 26,442152 Pension 4,855 4,855 4,855 4,760 4,760153 Health/Life Insurance 11,226 9,147 9,147 10,211 10,211154 2015 Health Care Tax Credit (1,651)



BUDGET BUDGET BUDGET ACTUAL BUDGET155 Diocesan Assistant156 Salary 22,183 22,183 22,183 21,748 21,748157 Pension 1,996 1,996 1,996 1,957 1,957158 Health/Life Insurance 13,669 10,977 10,977 12,559 12,936159 2015 Health Care Tax Credit (1,982)160 Employer Payroll Tax 15,500 15,971 18,000 16,603 21,500161 Office Expense 33,000 37,000 38,000 38,492 38,000162 Diocesan House Maintenance and Utilities 24,000 24,000 24,000 23,000 23,000163 Audit Expense 17,000 17,000 18,000 17,825 16,000164 Property/Casualty/Liability Insurance 23,100 22,000 22,000 20,076 20,000165 TOTAL ADMINISTRATIVE & OPERATING 282,537 270,277 283,742 279,133 285,328166167 TOTAL EXPENSES 1,147,870 1,139,776 1,184,000 1,183,809 1,209,660168169 RECEIPTS OVER(UNDER) EXPENSES 0 (0) 0 (10,764) 0

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