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 renewalsFor minimum compensation requirements, see “Compensation 2020” 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

2020/21 Terms of Call Report for Congregational Clerks of Sessions to complete annually.
  • EFFECTIVE SALARY SECTION

    Enter "0" for categories that do not apply.
  • Includes EMPLOYEE contributions to 403(b)(9) plans, tax-sheltered annuity plans, and salary reduction contributions to FSAs, HRAs, and cafeteria plans.
  • 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.)
  • Any allowance provided to reimburse SECA tax obligations in EXCESS of 50% of the minister’s SECA tax obligation.
  • 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).
  • (must be at least 30 percent of lines 1-6 for members residing in employer-provided housing)
  • (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.
  • SECA tax obligations in LESS THAN 50% ofthe minister’s SECA tax obligation.
  • E.g. books, professional expenses, some medical reimbursements, some deferred compensation, vision, hearing, or dentalcare, moving expenses, (see BOP Guide)
  • Must be the actual cost of legitimate business miles (excluding normal commute)at IRS maximum rate = $0.58/ mile for 2019. Most churches budget an amount for the purposes of the church budget, that is not reported here.
  • Board of Pension

  • Time Allowances

  • ATTESTATION