Terms of Call Report

Please submit for the following: installed pastors, co-pastors, associate pastors, designated pastors. The presbytery receives information about other pastoral positions via annual contract renewals. For minimum compensation requirements, including sabbatical and family leave policies, see the most recent Compensation Standards in the COM File Cabinet on the presbyteryofcincinnati.org website.

NOTE: It is not necessary to submit THIS report for interim pastors, interim associate pastors, stated supplies, temporary supplies, or ruling elders commissioned to pastoral service.

Terms Of Call Report

Current Year Terms of Call Report for Congregational Clerks of Sessions to complete annually.

Name of Congregation*
Name of Teaching Elder*
Position*
Full-time or Part-time?*
- Full-Time
- Part-Time
If part-time, how many hours per week?
EFFECTIVE SALARY SECTION
Enter “0” for categories that do not apply.
1. Cash Salary*
Includes EMPLOYEE contributions to 403(b)(9) plans, tax-sheltered annuity plans, and salary reduction contributions to FSAs, HRAs, and cafeteria plans.
2. Housing, utility, and furnishings allowances*
3. EMPLOYER nonmatching contributions to 403(b)(9) plans, tax-sheltered annuity plans, and equity allowances*
4. OTHER*
Includes year-end or other bonuses, unvouchered allowances (e.g., expenses that are not paid through an accountable reimbursement plan), down payment grants for purchase of a home, savings from interest-free or interest-reduced loans (not loan principal), and gifts paid by the employer. (Gifts received directly from private donors or honoraria are not included.)
5. SECA (taxable)*
Any allowance provided to reimburse clergy SECA (Self Employment Contributions Act) obligations in EXCESS of 50% of the minister’s IRS obligation. This is considered income and is taxable, and is included in the BOP dues calculation.
6. Other Allowances*
Include all forms of compensation not otherwise covered on Lines 1-5, such as medical deductible and medical expense reimbursement allowances not paid through a group benefit plan, and insurance premiums for additional insurance coverage provided for individual employees (not premiums for group plan coverage).
7. Manse Amount*
(must be at least 30 percent of lines 1-6 for members residing in employer-provided housing)
8. TOTAL ANNUAL EFFECTIVE SALARY*
(sum of lines 1-7). Board of Pension dues and benefits are based on this amount
REIMBURSABLE ALLOWANCES
Enter “0” for categories that do not apply.
1. Continuing Education*
2. SECA (non-taxable)*
SECA tax obligations LESS THAN 50% ofthe minister’s SECA tax obligation.
3. OTHER VOUCHERED ALLOWANCES*
E.g. books, professional expenses, some medical reimbursements, some deferred compensation, vision, hearing, or dentalcare, moving expenses, (see BOP Guide)
4. AUTO REIMBURSEMENTS – ACTUAL
Must be the actual cost of legitimate business miles (excluding normal commute)at IRS maximum rate for the current year. Most churches budget an amount for the purposes of the church budget, that is not reported here.
BENEFITS
BOARD OF PENSIONS*
- Pastor’s Participation (required for all installed pastors)
EMPLOYER CONTRIBUTION TO ADDITIONAL BOP BENEFITS
- Retirement Savings Plan
- Dental Plan
- Vision Eyeware Plan
- Supplemental Death Benefits
- Supplemental Disability Benefits
(Check all that apply)
TIME ALLOWANCES
Vacation (number of weeks)*
Study Leave (number of weeks)*
ATTESTATION
Date Session Approved Terms*
Date Congregation Approved Terms*
Date Terms Begin*
Name of Clerk of Session*

Terms of Call Report

Terms Of Call Report

EFFECTIVE SALARY SECTION

REIMBURSABLE ALLOWANCES

BENEFITS

TIME ALLOWANCES

ATTESTATION