Please submit District, Education and WEF allocations through Funding the Mission

Contact Jordan Acre with any questions at jordan@oknaz.org

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Church Finance Information

Budget Allocations

The formula for “Funding the Mission” is designed for each local church to participate in the mission of the Global Church of the Nazarene by giving to the World Evangelism Fund, Pensions and Benefits, the regional university and the district. The formula provides that each church contributes a percentage of Church Income, after deducting approved Missions Specials and giving to World Evangelism. Church Income is defined as all income that qualifies as a charitable contribution.

The percentages applied to the amount determined by the above formula for each church are as follows:

World Evangelism Fund 5.50%

Nazarene Benefits USA 2.00%

Southern Nazarene University 2.50%

Oklahoma District 3.50%

Local Church

We recommend the following guidelines for the local churches:

The Pastor’s and Staff’s salary should be reviewed by the church board annually.

Each church should reimburse the pastor and staff the full amount of Social Security Tax in quarterly payments coinciding with the due dates for individuals estimated tax payments.

Each church should pay for health insurance for the pastor and staff, including their spouse and family when applicable. Further the church should pay for the term life insurance for the pastor available from the General Church with a minimum policy of $50,000.

Each church should contribute to their Pastor’s account in the Church of the Nazarene Single Defined Contribution Plan (403B).

Each church should remember the pastor and other employees with a cash gift equal to one week’s salary at Christmas.

Each church should establish an Accountable Reimbursement Plan in compliance with Internal Revenue Service regulations to reimburse the Pastor and Staff for all church related automobile and professional expenses.

Each church should pay the expenses for the pastor and spouse to attend all local, district, and general church meetings. We further recommend the local church set aside funds each year from the pastor and staff to attend the General Assembly in 2027.

Each church should grant the pastor and staff vacation with pay based on years of career ministry according to the following scale: Up to 5 years of ministry, 2 weeks; from 5 to 10 years of ministry, 3 weeks; over 10 years of ministry, 4 weeks. The Church Board should encourage the pastor and staff to take vacation each year.

Each church should provide a sabbatical leave for the pastor during each fifth consecutive year of ministry in one congregation, in accordance with the guidelines of the 2023-2027 Manual, ¶ 139.10.

Each church should encourage the pastor and staff to continue their education by allowing time away for classes and assistance with tuition and other expenses.

Each church should develop procedures to count and deposit the offerings and other income of the church in order to provide protection of church funds. All expenditures of church funds should be by check or other means that provide a record of the expense.

Each church should annually review its insurance program and purchase coverage based upon replacement cost. Insurance policies should include coverage for property and casualty, general liability, pastor counseling, employment practices, and workers compensation.

Local churches will not be granted permission by the District Board of Church Properties to incur debt for acquisition or construction of new buildings unless they have shown the ability and willingness to pay all local, district, educational and general budget responsibilities for two consecutive years.