2. Full Time Pastor Cost
September 1, 2011-August 31, 2012
Actual expenses recorded for the last full-time resident pastor of
St. Philip Lutheran Church include but are not limited to:
Salary, self-employment allocations, all living related utilities (no rent consideration),
education and child care for four (4) children, monthly car allowance, continuing
education, and absentee pastoral coverage as needed.
Five (5) weeks of paid vacation time.
Health Insurance Coverage was covered at 70% by the church and 30% by the Pastor.
3. Full-Time Pastor Cost
September 1, 2011-August 31, 2012 Continued
Annual base salary $55,000.00
Annual self-employment tax (7.65%) $4,208.00
Annual car allowance ($400 / month) $4,800.00
Annual CHP, CDP, CRT @ 70% $20,631.00
Annual utility expenses $6,752.00
(Heat, electricity, water, cable/internet)
Annual education/child care (4 children) $19,000.00
Continuing education $2,600.00
Pastoral coverage for vacation $500.00
4. Full-Time Pastor Cost
September 2011-August 31, 2012 Continued
Expenses
Annual Total Pastoral expenses $113,491.00
Annual Organist/Teacher expense $25,600.00
Income
Annual Church envelope receipts $140,628.00
Residual for church expenses $1,537.00
5. Payment by Function
Payment by Function Weekly Monthly Annual
Preaching 1 service weekly $120.00 $600.00 $6,240.00
Teaching Confirmation $50.00 $200.00 $2,600.00
Hospital Call (2/wk.) $30 ea. $60.00 $240.00 $3,120.00
Home Visit (4/wk.) $30 ea. $120.00 $600.00 $6,240.00
Meeting Attendance $45 ea. $45.00 $ 45.00 $540.00
Service planning weekly $30.00 $120.00 $1,560.00
Bible Study $30.00 $120.00 $1,560.00
Travel allowance $25.00 $100.00 $1,300.00
(45 mi @55.5 cents/mi)
Total Minimum Expense $480.00 $2,025.00 $23,160.00
6. Part-Time as Percentage of Pastoral Salary
Vacancies are sometimes compensated this way.
Based on an assumption of a 50-55 hour week full time, and assuming a basic pay scale for our congregation.
Our basic figure will be equivalent to the average of the NID of $61,700.00 for a 50 hour week. Our congregation
has a policy stating that the limit for Concordia Health Plans is a minimum 30 hours for all school and church
employees, therefore any employee not meeting those hourly quotas is not eligible for Concordia Health Plan.
Concordia disability, pension and retirement must be paid for work over 20 hours per week. Our benefit
calculations are based upon a combined allocation of 10% of the basic salary.
7. Part-Time as Percentage of Pastoral Salary
Continued
25 hours a week would be 50% of a basic salary (this condition allows for
mileage reimbursement of 51 cents per mile for church related activities
based on IRS scaling, no car replacement or such).
Annual Basic salary 25 hours/week $30,850.00
Annual self-employment tax 7.65% $2,360.00
Annual CDPR (disability/pension/retirement) $3,085.00
Annual Mileage (45 miles/week) $1,195.00
Annual Minimum Part-time expense $37,490.00
8. Payment by Hourly Rate
Per Concordia Plan Service in 2010, the average total salary of 217 pastors in the NID was
$61,703. Based on a 50 hour week, the average hourly rate would range from $28.85 to
$32.46 per hour which includes worker benefits costs that would be paid by the worker.
For our purposes we have set a rate of $30.00 per hour as a basic computation figure.
Annual compensation @ 20 hrs. /week $31,200.00
Annual self-employment tax 7.65% $2,387.00
Annual CDPR (disability/pension/retirement) $3,120.00
Annual Mileage (45 mi. /wk.) $1,195.00
Annual Minimum hourly expense $37,902.00
9. Annual Cost Comparatives
Full Residential Pastor $113,491.00
Payment by Function $23,160.00
Payment by Percentage of Salary $37,490.00
Payment by Hourly Rate $37,902.00
Specific Ministry Pastor with
Part-Time Vacancy Pastor $37,490.00
including $20,000 Grant
to cover the SMP program
10. Current Annual Church Payroll Expense
• Vacancy Pastor $38,400.00 $3200.00 Monthly no benefits
• Deaconess $38,067.93 $3172.37 Monthly including benefits
• Misc. Payroll Expenses $7,584.81
• Total Current Annual Church Payroll $84,052.74
11. Current Church Environment
September 1, 2012 – February 28, 2013 (6 Months)
• Total Envelope Contributions (6 Months) $91,053.18
• Church program specific income not included
• Total Church Payroll Expenses (6 Months) $42,026.37
• Total Church Operational Costs excluding payroll (6 Months) $53,897.00
• TOTAL Income – Expenses -$4870.19
• Funds where necessary are drawn from reserves or funds reserved for other programs
