Parochial Report

2018 Report of Episcopal Congregations and Missions

According to Canons I.6, I.7, and 1.17

The 2018 Parochial Report must be submitted online by March 1, 2019.
 
All Parochial Report documents are available for download here: episcopalchurch.org/research/forms-and-instructions​

You may research statistics from previous parochial reports for your congregation and for The Episcopal Church at the following link: episcopalchurch.org/research/parochial-report-results

If you need assistance please contact Tom Ferguson at tomf@diocal.org or Jim Forsyth at jimf@diocal.org. Please read the following information first.
 

2018 Parochial Reports/Line A Explanation

The 2018 Parochial Report online filing site opens on January 2, 2019.

Please note that the filing deadline is March 1 so that we have accurate assessment forecasts for the 2020 budget process.

Guidance on completing Page 3 of the parochial report correctly and a link to complete Page 3 instructions online are provided below:

Line A Must Equal Line E:  May we call your attention to an important requirement in the preparation of your Parochial Report that is sometimes the source of errors, namely, that Line A, Normal Operating Income, must be forced to equal Line E, Operating Expenses.  See below the relevant excerpt on this point from the Page Three Instructions specifying that “all funds, from whatever source, that are used for the general operations of the congregation are operating revenues” and that “if this report is completed correctly, there will usually be no significant difference between total operating revenues and total operating expenses.”

This requirement is to the great advantage of congregations.  As you know, your diocesan assessment is calculated on your Line A operating income.  By excluding from Line A the revenues received in excess of your operating expenses, those excess revenues are not assessed and may be saved for capital expenditures or as cash reserves or endowment without being assessed.  Furthermore, they will never be assessed unless expended in a future year for operating expenses. 

Therefore, as is commonly the case, if your Operating Income (Line A) exceeds Operating Expenses (Line E), an amount should be subtracted from Line A and included on Line 9 (Other investment funds) in order to equalize Line A and Line E.

Conversely, if your Operating Income (Line A) is insufficient to meet Operating Expenses (Line E), an amount must be added to Line 4 (Available for operations from investments) to equalize Line A and Line E.  When this is necessary, please bear in mind that your cash reserves and investment funds were not previously assessed.

From page 1 of the 2018 Workbook for Page Three with Line by Line Instructions:

General Description of Operating Revenues and Expenses: All funds, from whatever source, that are used for the general operation of the congregation are operating revenues. The general operation of the congregation includes—but is not limited to—compensation of clergy & lay staff, all expenses related to operating and insuring the building(s), expenses of the music program, church school, adult education programs, flowers and supplies for the altar, diocesan quota or assessment, and office expenses.

Important note: Because operating revenues are defined as the funds that are used to pay operating expenses, operating income will typically equal or nearly equal operating expenses. If this report is completed correctly, there will usually be no significant difference between total operating revenues and total operating expenses.

For detailed instructions and examples of how to complete Page 3 of your parochial report, download the 2017 Workbook for Page Three with Line by Line Instructions, which may be found at

https://www.episcopalchurch.org/files/pr_2018_workbook_page_3_with_cover.pdf

If you have further questions after consulting the online instructions, please feel free to contact us, Tom Ferguson, tomf@diocal.org or Jim Forsyth, jimf@diocal.org.