PROPOSED 2025 BUDGET AND 2024 FINANCIAL REPORT
The Board of Business would like to thank you all for your generous support of our church in 2024 and your commitment to continue that support in the new year. While we may have concerns about UCG’s future, money does not appear to be one of those issues in the near term.
For 2025 we received 282 pledges totaling $818,646. This is 14 more pledges than 2024. Without a supplemental pledge campaign our total pledges are only $1,735 less than 2024 pledges including the 2024 supplemental campaign.
The final budget proposal for 2025 is $975 less than the final budget for 2024. It is $15,517 higher than the actual total 2024 revenue and $16,945 higher than total actual expenses for 2024. There was a small surplus of revenue over expenses for 2024.
Here is the Board of Business’s proposed 2025 budget. Following it are my notes and explanations for the proposed budget and how it differs from the 2024 actual revenue and expenditures. For comparison purposes the proposed budget is presented in 3 columns: the adopted 2024 budget, the actual 2024 revenue and expenses, and the proposed 2025 budget.
UCG 2025 Budget Council Approved 1-22-2025
Revenue
Pledge income for 2025 is based on enlistment through January 16th of $818,646 plus $4,170 in late pledge payments for 2024. We have reduced our expectations for plate collections and interest for 2025. 2024 was an exceptionally good year for non-pledge giving. Interest rates will be coming down as will our available balances on which we earn interest. We have planned small increases in rental and parking income.
Salaries and Wages
2024 actual wages and salaries were greater than budgeted because we had 25 pay periods in 2024. We are moving to accrue wages payable to the year in which the work was performed. Because we did not do this prior to 2024, we had higher wage and salary expense in 2024 than a normal year should have. 2025 will have the correct amount of payroll and wages accrual.
We proposed a 3% COLA increase to non-minimum wage positions effective January 1st. The Board of Human Resources has agreed to this amount. Minimum wage positions, particularly the childcare aides will receive the statutory required increase to $14.00/hour effective October 1st.
Ministerial/Transition staff for 2025 includes Talia’s salary, an increased amount for Chad and Ellen to continue supporting Talia and $60,000 toward a transition minister with an assumption of onboarding one in June. The amount allotted for Bromleigh’s severance pay plus the total for ministerial/transition salaries is only $11,776 less than the total actual ministerial/transition salaries for 2024 which included an extra pay period.
With the three new director positions there are more administrative positions in 2025 than were originally budgeted for in 2024. The number is much higher for 2025, because those positions are budgeted for an entire year. However, with the departure of Director of Communications, Ligia Ortega, we will be contracting with Dar Mikula for part-time help with communications and other administrative tasks for several months. The 2025 budget anticipates that the Director of Communications position will be filled with as a 32-hour week in May. The Board of Human Resources and staff will revisit the need for this position before that time, so there may be additional savings here.
The children and youth staff total is less because the role of Youth Group Coordinator is now part of the duties of the Director of Programs and Development. Post High Ministry and Family Promise Coordinator were eliminated from the 2025 budget for other staff.
Benefits
Insurance and retirement reflect the increase from adding three staff positions to the group insurance plan. The actual rate increase for our group health insurance was lower than had been expected. The anticipated transition minister position includes these benefits, too. At the request of the Board of Human Resources we added a continuing education benefit for Talia as a $1,000 per month contribution to her sabbatical fund for the period for which she is the sole minister. If that period extends beyond six months, additional contributions will come from the salary budget for a interim/transition minister.
Space
Mortgage payments remain the same for 2025. The mortgage for the sanctuary will be paid off in February 2026. The 2026 total mortgage budget will be $33,500 less than for 2025. Utilities are higher for 2025 because additional streetlights are being added in the east parking lot. The budget for maintenance and custodial services approximately splits the difference between the 2024 budget and the 2024 actual expenses. While some maintenance expenses were less than expected, we do not want to assume that the trend will continue this year.
Office
There has been a 10% increase in our general insurance. Members use credit cards much more than anticipated for pledge and other payments to the church, so banking fees will increase. There are inflationary increases in supply and technology expenses. Denominational expenses will be less. Minister business expenses and continuing education allocations swill be less.
Programs
There were large HR expenses in 2024 consisting of a salary compensation study and a legal review of the severance agreement with Bromleigh. The Compassion in Action board agreed to forgo the normal $2,000 budgeted from Christmas mini grants. It will instead rely on designated funds for this work in 2025. There are small decreases in budgeted amounts for church school programs based on actual expenses in 2024. Amounts budgeted are still higher than what is traditional been spent there.
Capital Reserves
The Board of Business continues its dedication to capital reserves by committing $15,000 from the budget to be added to the designated account for building improvements and repairs.
Bottom line
The 2024 actual revenue and expenses ending with a small surplus of $1,428. The total budget for 2025 is $975 less than the total 2024 budget. Budgeted revenue for 2025 is $15,517 higher than actual 2024 revenue. Budget expenses for 2025 are $16,945 higher than actual 2024 expenses.
DESIGNATED FUNDS
In addition to the church budget, UCG maintains numerous designated funds to support our missions. During 2024 $359,682 flowed into those accounts and $295,302 was spent from those accounts. These totals exclude $18,590 that was moved between different designated accounts. The church budget contributed $24,033 to designated accounts and football parking revenue of $21,088 from its designated account contributed to the church general budget and youth programs.
Adult Programs
This group of funds includes the various retreats, groups, workshops, funds for outside speakers, and the OWL (Our Whole Life) training. Of note is a yearend balance of $7,261 for outside speakers. Some of these funds will be used to pay other ministers and speakers to lead worships to give respite to Talia and while she is on sabbatical this summer.
Children’s Programs
This group includes various funds used to support children and their parents including summer programs and Kids Night Out events. Of interest is a fund called Real Kids Real Faith that receives grant funds for work performed by Talia in developing a special curriculum for families with children between the ages of 5 and 12. This program will be piloted at three locations including here at UCG.
Youth Programs
These are funds for the middle school and high school groups including funds for the summer work tour. Funds come from fund raisers and registration payments to cover the cost of youth going on work tour and other trips.
Outreach & In-reach Funds
These funds cover the many missions and church committees, such as, Creation Care and Climate Justice, Racial Justice, Compassion in Action, Emergency Loan Fund, Family Promise, et al. The largest share of this total is $50,456 accumulated for the Food 4 Kids program supporting students at Rawlings Elementary School.
Fellowship, Arts, Worship
These three groups cover a small number of funds designated toward membership, the lively arts, and special services.
Personnel Related
Personnel funds include continuing education funds for ministers and staff and discretionary funds for each minister. The large beginning balance came from the Christian Theological Seminary grant that funded Bromleigh’s 2024 sabbatical. The ending balance includes $9,650 donated to support Talia’s 2025 sabbatical.
Facilities and Equipment
These funds include money for the church library, memory garden, and website upgrade. The bulk of the funds is for building improvements with a yearend balance of $114,802. While the 2024 church budget contributed $23,333 to the building improvements fund, church members added $122,734. We spent $43,654 on capital projects and equipment replacements in 2024.
In January the Board of Business approved a contract for $53,000 to renovate the west wing bathrooms including adding a separate ADA compliant handicap bathroom there that will draw on these capital reserves.
Miscellaneous
Football parking revenue flows through these group of accounts. There remains a $15,000 balance from a matching donation by the Ford Foundation that must be used for sectarian purposes. It is expected that some part of those funds will go toward the youth summer work tour. The total here also includes $6,250 donated toward a consultant contract for “church healing.” We have received commitments for additional donations that should cover the full cost a proposed consulting contract.
Memorial
There is a small amount of memorial funds remaining.