The Congregation’s Apportioned Share
CAS Appeals Package (2019) 153.23 KB 8682 downloadsGuidelines and forms for appeal to the Adjustment Board. ...
For the Diocesan Canon relating to the Apportioned Share and the Adjustment Board (Canon 17), please click on the links in the right sidebar to view the Diocesan Canons.
Why do Parishes Pay the Apportioned Share?
As members of Episcopal congregations, each of us is part of a greater whole—bound together in the body of Christ, not only by law and canon but by mutual agreement, to work together toward our shared goals. We do this work mainly through our congregations; but it is through the Bishop and our common identity as a diocese that we maintain the universality and union that are essential elements of our Church.
We make our shared decisions about what our diocesan goals should be, and how to attain them, through resolutions voted on by delegates from our congregations to our annual Diocesan Convention; and since, in this world, the practical pursuit of our goals often requires spending money, those Convention resolutions necessarily include the adoption of the annual Diocesan Budget.
The Apportioned Share is the means whereby each congregation helps to fund that mutually agreed-upon Diocesan Budget.
How is a Congregation’s Apportioned Share Calculated?
The diocesan Controller calculates a congregation’s apportioned share toward the end of a year, based on the congregation’s Normal Operating Income for the two preceding years. For example, a congregation’s apportioned share for 2018 is calculated toward the end of 2017 based on the congregation’s Normal Operating Income for 2015 and 2016.
Under Diocesan Canon 17 (titled “Funding the Program of the Diocese”), the apportioned share is based on actual Normal Operating Income (NOI), calculated in the same manner as that term is defined from time to time in the Instructions for the Episcopal Church Parochial Report as set forth in the Manual of Business Methods in Church Affairs of The Episcopal Church (see sidebar).
Since the Diocesan Convention of 2009, the formula for calculating a congregation’s apportioned share has been:
4% on NOI from $1 to $50,000
10% on NOI from $50,000 to $200,000
15% on NOI from $200,000 to $500,000
20% on NOI in excess of $500,000
Canon 17 authorizes the Trustees to increase the dollar levels which mark the brackets (but not the percentages) to take into account inflation in the cost of the major items making up the budgets of congregations in the Diocese of New York.
Payments of the Apportioned Share are due in four quarterly installments, on the fifth day of January, April, July and October.
Adjustments to a Congregation’s Calculated Apportioned Share
If a congregation believes that it cannot pay its full Calculated Apportioned Share, it
- Should immediately contact the diocese’s Chief of Finance and Operation and Controller
- May appeal to the Adjustment Board for a reduction.
Please click here for additional information on Adjustments and appealing to the Adjustment Board.
What Happens if a Congregation Doesn’t Pay its Apportioned Share?
Each quarter, the Chief of Finance and Operations provides a report to the Bishop, the Trustees, and the Council of the Diocese listing each congregation in the diocese, and for each stating
- whether or not it has
- filed an audit for the previous year
- filed a Parochial report for the previous year
- submitted stipend information for the Journal of Convention
- provided evidence that proper insurance is in place covering all parish property and activities
- its Apportioned Share for the preceding and current year
- any adjustment of its Apportioned Share made by the Adjustment Board
- whether or not its Apportioned Share or adjusted Apportioned Share payments are current
- whether it is in default in its apportioned share as specified by Section 7 of the diocesan canons.
The Adjustment Board reviews these reports at least quarterly, and in the case any congregation that is more than 90 days late in payments may direct the Bishop’s staff to communicate with that congregation, and may ask to meet with its leadership.
How Can a Congregation that has not paid its full Apportioned Share not be/avoid being “In Default in its Apportioned Share”?
As specified in Canon 17. 7.1., there are four situations in which a congregation that has not paid its Apportioned Share in full will nevertheless not be held to be in default. These are:
- The Congregation is current in the payment of its Apportioned Share through all but the most recently due quarterly installment, or
- The Congregation has a completed application pending with the Adjustment Board, is actively participating in the Adjustment Board process by meeting with its members and representatives of the Diocese as requested by the Adjustment Board, and is making payments on account of its Apportioned Share in a minimum amount specified by the Adjustment Board for Congregations that have applications pending, or
- If the Adjustment Board has made its decision and the Congregation has chosen to appeal the decision, the Congregation has a completed appeal pending with the Trustees, or
- If the Adjustment Board has made its decision on the application that, after any appeal to and any modification by the Trustees, is final and no longer subject to appeal, the Congregation is current in its payment of all its Apportioned Share as they may have been adjusted through all but the most recently due installment and is in compliance with any conditions imposed by the Adjustment Board or the Trustees in approving any adjustment, which conditions may include participation in programs organized by the Diocese to help a Congregation address problems in the Congregation.
Consequences of Being In Default in Apportioned Share
Canon 17.7.1.e. states that when a Congregation has been designated as a Congregation In Default In Apportioned Share
- The Chancellor shall inform the annual Convention that the Congregation is a Congregation In Default In Apportioned Share;
- The lay delegates from a Congregation In Default In Apportioned Share shall be denied any vote in Convention
- The Rector or Priest-in-Charge of the Congregation In Default In Apportioned Share shall be denied a vote in Convention
- As provided in Canon 29, Section 3, Subsection (g), the Congregation In Default In Apportioned Share may be designated a Vulnerable Congregation in accordance with Canon 29.
Special COVID-19 Related
2021 Calculated Apportioned Share Relief Program
For Congregations with
Calculated Apportioned Shares of less than $500,000
Streamlined COVID-19 related 2021 Calculated Apportioned Share relief, ranging from 5% to 25%, for congregations with annual Calculated Apportioned Shares for 2021 of less than $500,000.
How to Apply
- The congregation’s vestry, wardens and clergy in charge must first approve the application;
- The online form (click on button below) must be completed and signed, including
- Basic information regarding any decline in the congregation’s income
- The names and contact details of the congregation’s clergy in charge and wardens
- The level of relief for which the congregation wishes to apply (this can change from quarter to quarter)
- Certification that the vestry, wardens and clergy in charge have approved the application.