Terms of Call Report

Please submit for the following: pastors, co-pastors, associate pastors, designated pastors, Certified Christian Educators, and Certified Associate Christian Educators. The presbytery receives information about other pastoral positions via annual contract renewals. For minimum compensation requirements, see the most recent Compensation Guidelines in the COM File Cabinet on the presbyteryofcincinnati.org website.

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 or Certified Christian Educator*
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*
Any allowance provided to reimburse SECA tax obligations in EXCESS of 50% of the minister’s SECA tax obligation.
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*
SECA tax obligations in 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.
Board of Pension
BOARD OF PENSION PARTICIPATION (Choose one):*
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

Board of Pension

Time Allowances

ATTESTATION