2012-2013 Compensation Handbook for Church Staff

Richard R. Hammar, J.D., LL.M., CPA

The 2012-2013 Compensation Handbook for Church Staff

Copyright ©2011 by Christianity Today International

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ISBN-13: 978-0-917463-61-7

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T A B L e O F C O N T e N T s

Before You Begin

Using the Compensation Tables

Compensation Profiles: General Comparisons

Senior Pastors

Solo Pastors

Executive or Administrative Pastors

Associate Pastors

Adult Ministry/Christian Education Pastors/Directors

Youth Pastors/Directors

Children’s/Preschool Pastors/Directors

Music/Choir/Worship Pastors/Directors

Administrators

Bookkeepers/Accountants

Secretaries/Administrative Assistants

Custodians

Part-Time Musicians/Accompanists/Vocalists

Statistical Abstract of Churches Represented in Data

Special Section:Tax Law & Compensation Planning

Appendix

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T H E 2 0 1 2 - 2 0 1 3 C o M P E N S A T I o N H A N D B o o k F o R C H U R C H S T A F F

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If you’ve ever had questions or needed guidance when it comes to compensation planning for your church staff, you’ve picked up the right resource. Welcome to the 2012-2013 Compensation Handbook for Church Staff. As you read through this introductory chapter, you’ll learn about the many ways you can use this book to meet your compensation planning needs.

The Compensation Handbook was developed to provide church leaders and employees with a current and reliable picture of compensation practices across a broad spectrum of American churches. It presents survey data from more than 4,600 churches representing nearly 8,000 staff members. The survey data was obtained from January through March 2011 from subscribers of one or more of the following publications: Church Law & Tax Report, Church Finance Today, Leadership Journal, and various Christianity Today International e-newsletters and web channels.

The information included can play an important role in determining equitable compensation packages for church staff members. The Compensation Handbook can help you:

Q Determine appropriate compensation levels for 13 key pastoral, professional, and support staff positions, both full-time and part-time. (Note: Ten of these positions have information for both full-time and part-time individuals. For eight of the ten positions, we’ve provided an expanded part-time section given the level of response. Three positions are unique: Senior and Executive or Administrative Pastor has information for full-time individuals only, while Musician/Vocalist has information for part-time individuals only.)

Q Develop effective compensation packages with guidelines given in the Special Section to help you maximize net income while remaining in compliance with federal tax laws.

Q Provide church workers with a statistical framework for evaluating their present compensation packages. Comparisons can be made regarding church size, budget, setting, and other important variables.

Q Establish an objective standard for evaluating requests for raises and changes in benefits.

Q Promote equitable and fair compensation practices by assisting denominational offices and other ecclesiastical organizations in understanding and guiding churches’ financial practices.

Q Better understand the nature of church compensation planning.

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B E F o R E Y o U B E G I N

How to Make the Best Use of this BookCompensation planning is a multi-faceted process. This book is one tool you can use to measure appropriate levels of compensation, but it is not a complete guide. Many factors go into determining compensation planning, and this book attempts to help you explore those aspects knowledgeably.

Informative charts are featured throughout the book. You can find the background information you need to use the data in these tables with ease and accuracy in Chapter 2: Using the Compensation Tables. Included in this chapter is an example that illustrates how to determine the compensation range for a senior pastor. You can use the same process to examine all staff positions.

Chapter 3 provides comparisons among the overall averages for each of the 13 staff positions included in this study. Table 3-1 provides a comparative listing of each position.

Chapters 4 through 16 provide detailed information on each individual staff position. Each chapter begins by providing an employment profile for each staff position. Natural curiosity will pull most church staff members immediately to the chapter on their positions. Remember, though, understanding chapters 2 and 3 is critical to using this book effectively.

New for the 2012-2013 Compensation Handbook, we have incorporated worksheets at the end of each chapter. These serve as a handy tool for helping you extract the correct data for each aspect of compensation surveyed to determine the appropriate range for your particular church and staff. These worksheets are also available online at YourChurchResources.com\Employment\The 2012-2013 Compensation Handbook for Church Staff.

Chapter 17 provides a statistical abstract of the churches participating in this study. This data is useful for learning more about the churches that are contributing information. The participating church profile includes the percentage of church budgets devoted to salaries, the percentage of churches that contribute to their Senior Pastor’s or Solo Pastor’s Social Security, the percentage that reimburse professional expenses, and more. It also includes church attendance and financial condition over the past year by worship attendance and region.

The Special Section: Tax Law & Compensation Planning by Richard Hammar provides critical information for completing the compensation planning process. Anyone engaged in this type of planning for church staff members must become familiar with some basic federal tax laws, since the structure of a compensation package can either help or hurt a church staff member. This special section explores in detail the major (and often hard-to-understand) laws that affect compensation planning. It also provides tax saving tips that can benefit everyone. Additional resources are also listed in this section.


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Background Information

The results in the charts that follow represent the positions that were reported among those participating in the survey. The sampling population used represents the positions reported from subscribers to Church Law & Tax Report, Church Finance Today, Leadership Journal, and various Christianity Today International e-newsletters and web channels. Therefore, certain church sizes, budget sizes, and denominations have a stronger representation than others. To the extent possible, we have attempted to organize the data in ways that avoid small samples. At times, however, a small sample simply reflects a reality—such as rural churches with attendance over 1,000, or churches smaller than 100 with a full-time bookkeeper. Nevertheless, sample size should be taken into account when considering the value of any particular finding.

Here are a few additional facts to help clarify the data analyses which follow:

Q Averages, medians, and quartiles (Lowest 25% and Highest 25%) are based on individuals receiving the item in the compensation and/or benefit packages. Zeros are not included in calculations.

Q Wide gaps between averages and medians are due to a wider range of data reported.

Q A footnote that says “Not enough responses to provide meaningful data” means either one or both of these:

• There are less than eight people responding.

• There are relatively few responses (maybe more than eight) with a wide gap between the lowest and highest values.

Q Blanks (no response) and zeros are treated similarly and are not part of the compensation median, quartile, and average calculations.

Q Figures that appeared unrealistic or fell outside the normal distribution were eliminated to avoid skewing the results.

Q Total Compensation includes base salary, housing allowance, and parsonage amount. Given that many individuals do not receive both housing and parsonage, Total Compensation as presented is not calculated by adding base salary, housing, and parsonage. Rather, the Total Compensation figures are calculated for each individual and reported in aggregate. As a result, in some instances, the Total Compensation figure is less than individual entries of base salary, housing, and parsonage added together.

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B E F o R E Y o U B E G I N

Q This is also true in regard to Total Benefits. Given that many individuals do not receive all or some of the following benefits—health, life, and disability insurance as well as retirement or continuing education—Total Benefits figures are not calculated by adding each benefit together. Rather, the Total Benefits figures are calculated for each individual and reported in aggregate.

Q Please note: In some instances total insurance premium was reported without the breakdown of individual premiums for health, life, and disability insurance. In these situations, the total insurance premium was included in the Total Benefits figure, as it is unknown how to distribute the total premiums across each category.

Q Hourly Rate is provided across part-time positions. Hourly Rate is calculated by taking the base salary divided by (the number of hours per week compensated multiplied by 52 weeks). In other words: base salary divided by (# weekly hours x 52) = hourly rate. Housing, parsonage, and benefits are not included in this calculation.

Q Some percentages may not always add up to 100% due to rounding. This particularly refers to the data found at the beginning of each section titled Employment Profile.

Q For reporting purposes, Adult Ministry and Christian Education Pastor/Director positions were combined due to the overlap in the job descriptions and the similarities in the findings.

Explanation of Data Distribution

In the charts that follow, averages, medians, and quartiles (noted as Lowest 25% and Highest 25%) are used to represent survey findings.

The average, also called the mean, is a value that depends equally on all of the data. It is calculated by taking the sum of all the data values and dividing by the total number of data values. Please keep in mind that the averages, as presented, are not the averages of the highest and lowest quartiles, but an average of the overall data.

The median is a value that divides the higher half of the data set from the lower half of the data set. When sorting the data set from lowest to highest, the median is the middle value.


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A quartile is one of three values that divide sorted data from a particular table into quarters. The first quartile, called Lowest 25% in this handbook, is the value that separates the lowest 25% of the sorted data from the highest 75%. The third quartile, called Highest 25% in this handbook, is the value that separates the highest 25 % of the sorted data from the lowest 75%. The second quartile, called median in this handbook, is the middle value among the data, i.e. 50% of the data is higher than the median and 50% of the data is lower.

For example, in tables showing compensation ranges for a specific position, the Lowest 25% value (first quartile) means that 25% of respondents reported lower compensation amounts than this first quartile value while 75% of respondents reported higher compensation amounts.

The same is true with the third quartile, or the upper quartile, which cuts off the highest 25% of the data. This actually means that the number shown represents a number that exceeds 1–75% of the people in the population represented in the report. The upper quartile is reported as Highest 25% by church income among each position.

Data sorted from lowest to highest

25% of allobservations


Lowest 25% Median Highest 25%



2

UsiNG TheCOmpeNsATiON

TABLes


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The following chapters present compensation patterns for 13 major positions within the local church. These profiles are the statistical heart of the Compensation Handbook. This chapter is designed to help you interpret the tables and maximize your use of the information in this book.

Each staff position has its own chapter, including compensation tables, an overview of the findings, and a worksheet to help you apply the data. The tables are for full-time staff members, except for the last tables in each chapter, which provide data for part-time staff members. Note, however, that data for part-time Senior and Executive or Administrative Pastors is not provided because there are few churches who hire for these positions on a part-time basis. on the other hand, Musicians/Accompanists/Vocalists tables are for part-time only because these roles are rarely filled as full-time positions.

A comparative summary of all the positions is presented in Chapter 3.

Interpreting the TablesEach chapter contains tables that portray compensation averages according to several key identifiers, grouped according to the most meaningful breaks. They include the following:

Q Church income (from all sources). Question asked: “Approximately what is your total annual church budget this past year?”

Q Worship attendance (weekend). Question asked: “Approximately how many people, including children, attend all weekend worship services?”

Q Church setting. Question asked: “Which of the following best describes the setting in which your church is located?”

Q Region. Question asked: “In what state is your church located?” (Regional breakout by state is included in the appendix.)

Q Education. Question asked: “What is this person’s highest level of education?”

Q Years employed (in current position). Question asked: “How long has this person been in this position?”

Q Denomination. Question asked: “What is your church’s denomination or fellowship?”

Q Gender. Question asked: “What is this person’s gender?”

Each table provides key characteristics that include:

Q Average weekend worship attendance. Question asked: “Approximately how many people, including children, attend all weekend worship services?”

Q Average church income. Question asked: “Approximately what was your total annual church budget this past year?”

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U S I N G T H E C o M P E N S A T I o N T A B L E S

Q Average number of years employed. Question asked: “How long has this person been in this position?”

Q Average number of paid vacation days. Question asked: “How many paid vacation days does this person receive?”

Q Percentage that are college graduates or higher. Question asked: “What is this person’s highest level of education?”

Q Percentage who receive automobile reimbursement. Question asked: “Does the church help with this person’s automobile expenses?”

Q Percentage that are ordained. Question asked: “Is this person ordained, licensed, or commissioned?”

Q Percentage that supervise one or more people. Question asked: “Does this person supervise one or more people?”

Q Average percentage salary increase this year. Question asked: “What was this person’s salary increase in the past year?”

Note: Data is based on responses of those who reported salary increase. In a few instances, some respondents indicated that they did not receive an increase, and some even experienced a salary decrease.

In addition, each table provides several columns of data for these compensation and benefit items (Compensation and Benefits are listed separately):

Compensation

Q Base Salary: annual base salary

Q Housing allowance*

Q Parsonage: rental value of parsonage plus allowance*

Benefits

Q Pension/retirement contribution

Q Continuing Education

Q Insurance Premiums: amount paid to insurance companies for:

• Health Insurance

• Life Insurance

• Disability Insurance

*In gathering data, we allowed respondents to use their own judgment in determining the definition of housing and parsonage.


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The data shown in the first table for each full-time position is Annual Compensation by Church Income. Since Church Income is an important variable in compensation, we’ve provided expanded data for your reference by including the Highest 25% and Lowest 25% data in addition to the Median and Average as presented in the rest of the tables.

The number listed after Lowest 25% represents a number that exceeds the base salary of 1–25% of the people in the population represented in the report. Similarly, the number following Highest 25% represents a number that exceeds the base salary of 1–75% of the people in the population represented in the report. For more information, please see section titled “Explanation of Data Distribution” in Chapter 1.

To illustrate, consider this example for a Senior Pastor position:

Notice that within the first column Base Salary, figures are shown in four categories: Highest 25%, Median, Lowest 25%, and Average. After Highest 25%, the number $41,719 appears. This means that 25% of all Senior Pastors serving a church with an income of $250,000 and under make $41,719 or more in Base Salary. Another way to say this is that 75% of Senior Pastors in a church with an income of $250,000 and under make less than $41,719 in Base Salary.

Next is the Median where the number $31,888 appears. This number is the value that divides the higher half of the data set from the lower half of the data set. This means that 50% of all Senior Pastors serving a church with an income of $250,000 and under make $31,888 or more in Base Salary. Another way to say this is that 50% of Senior Pastors in a church with an income of $250,000 and under make less than $31,888 in Base Salary.

Following the category Lowest 25% the number $23,900 appears, which indicates that 25% of all Senior Pastors in a church with an income of $250,000 and under make $23,900 or less. Again,

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another way to say this is that 75% of Senior Pastors in a church with an income of $250,000 and under make more than $23,900.

After the category Average, the number $33,179 is listed. This number represents the average amount of the salaries for all Senior Pastors in a church with an income of $250,000 and under.

Also, all calculated figures, including the sub-categories Highest 25%, Median, Lowest 25% and Average are based on individuals receiving the specific items in the Compensation chart (the same is true of the Benefits chart).

Medians and averages are provided for each full-time position by the following data breaks in addition to Church Income for your reference.

Q Worship attendance

Q Church setting

Q Region

Q Education

Q Years employed (in current position)

Q Denomination

Q Gender

Total Compensation plus Benefits ComparisonsAt the bottom of each compensation chart is a category that lists Total Compensation. These numbers include base salary, housing allowance, and parsonage allowance. Likewise, at the bottom of each Benefits chart is a category that lists Total Benefits. These numbers include health insurance, life insurance, disability insurance, retirement, and continuing education benefits. A separate box in the table titled Total Compensation plus Benefits includes all of the Compensation and Benefits items. Note: Totals are the key figures for compensation analysis.

Rounding errors may exist in some of the data in this study. They do not, however, impact the final results in any significant way.

In general, church income, attendance, education, geographical setting, and years of service play some role in almost every church—as they increase, compensation increases. Yet, the correlation between these variables and employee compensation accounts for only part of the variation in compensation figures by position. These factors, while important, must be viewed in the context of other factors, the combination of which ultimately determines compensation and benefits.


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As an example, theology may play a significant role in some churches in the determination of compensation. In churches that promote financial prosperity as a sign of God’s blessing, the pastor may receive a disproportionate amount of the church’s total income. A building program may be the controlling factor somewhere else. In general, education, geographical setting, and years of service play some role in almost every church.

Using the Tables to Plan CompensationThe most important use of this handbook is for compensation planning. The following example, which has been illustrated using a sample worksheet, shows one approach of how this book can be used.

ExAMPLE: PLANNING THE CoMPENSATIoN oF A SENIoR PASToRPastor Brown has served as Faith Community Church’s Senior Pastor for the past ten years. Faith Community Church is a suburban congregation in the Pacific region with an average worship attendance of 475, and an annual budget of $850,000. Pastor Brown has a Master of Divinity degree.

The above example provides us with relevant data that can be used in coordination with the tables in this book. Variables we will look at include the church’s income ($850,000), worship attendance (475), the pastor’s length of service (ten years) and educational background (Master’s degree), plus the geographical setting of the church (in this case suburb of large city) and region (Pacific).

KEY PoINT

The goal is not to come up with a single compensation number, but rather to identify a compensation range. once that range is determined, a variety of factors will affect the final choice of a specific level of compensation.

STEP 1

Since church income is one of the most important variables, the first step is to use Table 4-1: Annual Compensation of Full-time Senior Pastor by Church Income in Chapter 4 to provide us with some working boundaries on both the upper and lower limits. We can examine the range of the middle 50% of respondents by looking at the Lowest 25% and the Highest 25% numbers across church income levels. The main data we are interested in is found at the bottom of each table in the box labeled Total Compensation plus Benefits. Since Pastor Brown’s church income is $850,000, we will look at the fourth level ($751,000-$1 million). The following is the range of the middle 50% (Lowest 25%–Highest 25%) of senior pastors’ compensation plus benefits at the ($751,000-$1 million level from Table 4-1.

$85,225 on the low end – $114,000 on the high end

The median for this distribution is $97,976.

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These figures serve as a broad range of average compensation plus benefits for senior pastors in churches with incomes between $751,000 and $1 Million. This means that 25% of senior pastors in this church income level make less than $85,225 while 25% of them make more than $114,000.

STEP 2

For a narrower, more relevant range, we will identify median compensation plus benefits in other comparable settings. We will examine each of the following variables: church income (Table 4-1), worship attendance (Table 4-2), church setting (Table 4-3), region (Table 4-4), education (Table 4-5), and years employed (Table 4-6). The main data we are interested in is found at the bottom of each table in the box labeled Total Compensation plus Benefits.

Senior Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

The above worksheet enables us to establish a median compensation plus benefit range. This is based on the data shown above. The following is the range of median compensation plus benefits:

$78,631 on the low end – $97,976 on the high end

Enter your Church

data below


Enter Compensation Handbook data below

Highest 25% Median Lowest 25% Average

Church Income $850,000 Table 4-1 page 34 $114,000 $97,976 $85,225 $100,031

Worship Attendance 475 Table 4-2 page 35 n/a $89,470 n/a $91,682

Church setting (metro, suburb, small town, or farming area)

Suburb of a large

cityTable 4-3 page 36 n/a $89,000 n/a $93,450

Region Pacific Table 4-4 page 37 n/a n/a $89,428Person’s Education Master’s Table 4-5 page 38 n/a $78,631 n/a $82,250

Years Employed 10 years Table 4-6 page 39 n/a $79,000 n/a $80,077

Denominationif applicable n/a Table 4-7 page 40 n/a $ n/a $


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STEP 3

After establishing a relevant base compensation plus benefits range in Step 2, the next step is to determine if Pastor Brown’s final compensation plus benefits should fit within that range. If so, where? Should the compensation plus benefits go beyond or below that range based upon key variables, and if so, how much above or below?

Since church income and worship attendance are two important factors in determining compensation, we will start by looking at these factors across each of the factors in the table above. If church income or attendance skews higher compared to the averages across the key factors, it might suggest moving toward or above the higher end of the range determined in Step 2. While, if church income or attendance skews lower compared to the averages, it might suggest moving toward or below the lower end of the range.

The above worksheet shows that the average church income across Pastor Brown’s key data ranges from $673,258 - $943,820. The average worship attendance ranges from 375-558. Pastor Brown’s church income ($850,000) and worship attendance (475) are well within the mid-range, though tipping slightly on the upper end of the averages of other church income levels. Based on this pastor’s specific characteristics, it would be a variable that might suggest moving slightly toward the higher end of the range.

STEP 4

The next step is to examine additional variables that might impact compensation plus benefits such as years of service, education, and church setting. They are helpful in deciding whether an individual is in the upper or lower part of the range identified in Step 2.

Data for Example Median compensation plus benefits

from this study

Average church income

Average worship

attendance

Pastor Brown at Faith Community Church

To be determined

$850,000 475

Table 4-1 Church Income: $751K-$1M

$97,976 $894,551 558

Table 4-2 Worship Attendance: 301-500

$89,470 $763,655 400

Table 4-3 Church Setting: Suburb of large city

$89,000 $943,820 482

Table 4-4 Region: Pacific $84,829 $787,156 477

Table 4-5 Education: Master $78,631 $673,258 375

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In general, as years of service and education increase, compensation plus benefits will also increase. Also, senior pastors serving at churches located in metropolitan and suburban settings tend to earn more than those located in small towns or rural settings.

STEP 5

The fifth step is to take into account the unique circumstances that define each individual situation. one factor is the cost of living for your area. Is it higher or lower than the national average? Your local Chamber of Commerce or a real estate agency can help you obtain that information. other factors such as denominational affiliation (see Table 4-7), theological beliefs, pastoral performance, financial needs, goodwill, the local economy, personal motivation, congregational goals, internal church politics, and many other considerations will also contribute to the final decision. For some churches that may mean a final compensation package much lower or much higher than the projected range listed in Step 2.

How that compensation will be divided up will vary greatly from one church to another, and even from one individual staff member to another. Care should be given, however, to avoid gender discrimination. This is a widespread problem involving many churches (see Table 4-8). In addition, a large disparity between the pastor’s compensation and that of other staff members can have an impact on the rate of increase that the pastor may experience in future years. often, once a staff member has reached the upper limits of his or her compensation range, future raises may be somewhat smaller in order to better compensate other staff members.

The final determination of compensation plus benefits is unique to every congregation. It would not be surprising to see a range of compensation for Pastor Brown somewhere between the broader range of $78,631-$97,976. Higher compensation levels are possible, and could be argued to be reasonable. It would be unlikely, however, for Pastor Brown to exceed $150,000, which would fall outside the limits of the Highest 25% range for churches similar to Faith Community Church. Such a compensation level would require independent justification to avoid the possibility of intermediate sanctions (see the Special Section for a discussion of intermediate sanctions). Also, remember that a crucial step in this decision-making process must involve an awareness of tax law, which is covered in the Special Section.

The detailed process above can be used for each of the full-time staff positions found in this handbook.

3COmpeNsATiON

pROFiLes:GeNeRAL

COmpARisONs

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C o M P E N S A T I o N P R o F I L E S : G E N E R A L C o M P A R I S o N S

This chapter provides comparisons of the average compensations for the 12 full-time staff positions and the 10 part-time staff positions included in this study. A summary table exists for each of the variables examined. More detailed analysis can be found in the individual chapter for each staff position.

Note: Ten positions have information for both full-time and part-time staff. For eight positions, we’ve provided an expanded part-time section given the high level of response. Three positions are unique: Senior and Executive/Administrative Pastor have information for full-timers only, while Musician/Vocalist has information for part-timers only.

Senior Pastors and Executive/Administrative Pastors rank at the top in total compensation plus benefits. Associate Pastors and Music/Choir/Worship Pastors/Directors receive the next highest compensation amounts followed generally by Solo Pastor, Adult Ministry/Christian Education Pastors/Directors, and Administrators. The tables presented later in this chapter provide compensation comparisons according to the averages for each position.

General TrendsAs stated earlier, in general, church income, attendance, education, geographical setting and years of service play some role in almost every church’s compensation plans. Church income proved the biggest factor affecting compensation and benefits in this study.

Please note this about gender differences: female staff members consistently receive significantly lower compensation than their male counterparts in all positions except Secretary/Administrative Assistant. on average, women earned approximately 80% of the compensation of men. or, in other words, males earned about 20% more than females. Some of that difference can be explained on the basis of demographic factors such as education.

Benefits vary significantly from one position to the next. This is especially true for health insurance and retirement programs. The numbers of church staff receiving health insurance varied from 44% to 71%, depending on position. A similar gap is seen among those reported receiving retirement benefits (41% to 67%). Part-time staff members receive fewer fringe benefits.

This study examined the “rate of increase” with respect to compensation plus benefits and church income, and compensation plus benefits and church attendance. In this context, “rate of increase” refers to the percent change in compensation with respect to size of church budget or church attendance.

For all staff positions, except Children’s/Preschool Pastor/Director, compensation plus benefits increased at every budget level. Generally, the greatest increases across positions are seen at the lowest levels (from $250,000 & Under to $251,000-$500,000) and then at the highest levels (from $751,000-$1,000,000 to Over $1,000,000). For the most part, compensation packages increase at every budget level. For those that had an increase at each budget level, the average is 17%, and ranges from 1% to 61%. Similar trends could be seen based upon church attendance as well.


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Table 3-1: Percentages of Full-Time Staff Receiving and Reporting Compensation Plus Benefits

Senior Pastors

Solo Pastors

Executive orAdministra-tive Pastors

Associate Pastors

Adult Ministry/ Christian Education Pastors/ Directors

YouthPastors/ Directors

1163 719 307 522 218 430

Base Salary 98% 97% 99% 99% 98% 100%

Housing 84% 67% 74% 78% 48% 61%

Parsonage 13% 29% 3% 4% 2% 5%

Health Insurance* 64% 53% 71% 63% 58% 63%

Life Insurance* 24% 15% 36% 25% 26% 20%

Disability Insurance* 18% 13% 32% 21% 22% 17%

Retirement 67% 57% 60% 59% 56% 52%

Continuing Education 36% 38% 26% 31% 35% 30%

Received salary increase 40% 30% 44% 42% 44% 48%

Received paid vacation 97% 95% 98% 94% 98% 96%

Received auto reimbursement/allowance 62% 66% 43% 53% 39% 49%

Children's/Preschool Pastors/ Directors

Music/ Choir/Worship Pastors/ Directors

Admin-istrators

Book-keepers/Account-

ants

Secretaries/ Admin-istrative

Assistants Custodians

306 238 418 217 543 208

Base Salary 99% 98% 100% 100% 100% 100%

Housing 37% 55% 9% 1% 1% 0%

Parsonage 1% 0% 0% 0% 0% 0%


Life Insurance* 24% 27% 30% 29% 18% 28%


Retirement 53% 59% 55% 50% 41% 50%





*Only those reporting individual insurance premiums for Health, Life, or Disability (not total insurance premiums) are included

TOTAL REPORTING

TOTAL REPORTING

Table 3-1: Percentages of Full-Time Staff Receiving and Reporting Compensation Plus Benefits

*Only those reporting individual insurance premiums for Health, Life, or Disability (not total insurance premiums) are included.

The following tables provide comparisons of compensation and benefit packages.

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C o M P E N S A T I o N P R o F I L E S : G E N E R A L C o M P A R I S o N S — T A B L E 3 - 2

Table 3-2: Percentages of Part-Time Staff Receiving and Reporting Compensation Plus Benefits

Senior Pastors Solo Pastors Associate Pastors

Adult Ministry/ Christian

Education Pastors/ Directors

Youth Pastors/ Directors

Children's/ Preschool Pastors/ Directors

- 140 138 128 138 225

Base Salary - 81% 84% 96% 96% 96%

Housing - 59% 49% 13% 9% 9%

Parsonage - 14% 4% 1% 3% 1%

Health Insurance* - 12% 10% 5% 9% 2%

Life Insurance* - 6% 2% 2% 3% 2%

Disability Insurance* - 1% 7% 1% 1% 2%

Retirement - 29% 14% 11% 7% 14%

Continuing Education - 25% 20% 22% 12% 12%

Received salary increase - 19% 32% 34% 29% 41%

Received paid vacation - 76% 57% 55% 43% 54%

Received auto reimbursement/allowance - 36% 44% 20% 28% 14%

Music/ Choir/ Worship Pastors/ Directors

Admin-istrators

Bookkeepers/ Accountants

Secretaries/ Administrative

Assistants CustodiansMusicians/ Vocalists

247 139 254 571 252 125

Base Salary 97% 100% 100% 100% 100% 100%

Housing 8% 1% 2% 1% 0% 0%

Parsonage 0% 0% 0% 0% 0% 0%


Life Insurance* 3% 5% 2% 2% 3% 0%


Retirement 6% 17% 10% 8% 5% 2%





*Only those reporting individual insurance premiums for Health, Life, or Disability (not total insurance premiums) are included

TOTAL REPORTING

TOTAL REPORTING

Table 3-2: Percentages of Part-Time Staff Receiving and Reporting Compensation Plus Benefits

*Only those reporting individual insurance premiums for Health, Life, or Disability (not total insurance premiums) are included.


24

Average Compensation

Range as determined by Lowest 25% quartile - Highest 25%

quartile (50%)

Senior Pastors $82,938 $59,400 - $97,674

Solo Pastors $57,181 $46,000 - $70,832

Executive or Administrative Pastors $79,938 $61,200 - $94,026

Associate Pastors $62,918 $50,000 - $76,611

Adult Ministry/Christian Education Pastors/Directors $56,495 $46,250 - $72,000

Youth Pastors/Directors $51,825 $39,747 - $60,150

Children's/Preschool Pastors/Directors $50,611 $39,775 - $61,700

Music/Choir/Worship Pastors/Directors $60,392 $46,408 - $73,800

Administrators $54,400 $40,816 - $63,673

Bookkeepers/Accountants $41,207 $28,882 - $44,081

Secretaries/Administrative Assistants $32,408 $24,077 - $35,744

Custodians $38,156 $26,670 - $44,124

Table 3-3: Annual Compensation Plus Benefits Averages for Full-time Church Staff

$250K & Under

$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Senior Pastors $57,254 $76,161 $91,594 $100,031 $123,124

Solo Pastors $52,850 $80,257 $82,671 $91,091 $104,422

Executive or Administrative Pastors $49,701 $55,639 $65,821 $75,433 $92,453

Associate Pastors $39,565 $52,521 $63,364 $67,506 $71,624

Adult Ministry/Christian Education Pastors/Directors - $41,100 $42,128 $56,989 $64,948

Youth Pastors/Directors $38,220 $46,258 $50,143 $52,370 $58,724

Children's/Preschool Pastors/Directors $54,108 $38,196 $43,137 $49,674 $54,367

Music/Choir/Worship Pastors/Directors $31,719 $47,825 $52,747 $57,997 $70,805

Administrators $34,621 $41,764 $45,655 $40,570 $64,557

Bookkeepers/Accountants - $30,059 $32,279 $38,552 $45,661

Secretaries/Administrative Assistants $23,576 $29,072 $31,765 $33,471 $37,256

Custodians - $31,292 $31,686 $35,473 $41,635

- Not enough responses to provide meaningful data

Table 3-4: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Church Income

CHURCH INCOME

Table 3-3: Annual Compensation Plus Benefits Averages for Full-Time Church Staff

Table 3-4: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Church Income

- Not enough response to provide meaningful data.

25

C o M P E N S A T I o N P R o F I L E S : G E N E R A L C o M P A R I S o N S — T A B L E S 3 - 5 A N D 3 - 6

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Senior Pastors $51,749 $74,249 $91,682 $101,507 $116,368 $139,840

Solo Pastors $50,160 $68,265 $91,579 - - -

Executive or Administrative Pastors $56,310 $57,419 $65,545 $75,993 $80,172 $100,908

Associate Pastors $25,599 $54,419 $61,781 $71,270 $66,577 $72,797

Adult Ministry/Christian Education Pastors/Directors - $43,169 $51,865 $54,535 $63,359 $67,170

Youth Pastors/Directors $32,359 $44,666 $51,722 $53,843 $57,429 $61,537

Children's/Preschool Pastors/Directors - $40,274 $46,939 $51,387 $51,920 $54,502

Music/Choir/Worship Pastors/Directors - $48,740 $55,823 $61,947 $66,014 $77,291

Administrators $34,725 $45,161 $49,655 $53,882 $56,841 $70,324

Bookkeepers/Accountants - $34,281 $37,099 $38,950 $45,134 $48,447

Secretaries/Administrative Assistants $25,792 $28,988 $32,236 $33,259 $38,656 $37,050

Custodians - $31,227 $33,566 $36,070 $44,463 $45,339


Table 3-5: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Worship Attendance

WORSHIP ATTENDANCE

Metro-politan

citySuburb of large city

Small town or rural city

Farmingarea

Senior Pastors $82,120 $93,450 $75,860 $62,743

Solo Pastors $60,491 $66,962 $54,526 $46,861

Executive or Administrative Pastors $73,163 $88,572 $69,903 $70,005

Associate Pastors $64,138 $67,356 $57,276 $55,785

Adult Ministry/Christian Education Pastors/Directors $60,802 $60,584 $46,856 -

Youth Pastors/Directors $51,926 $55,685 $47,658 $46,680

Children's/Preschool Pastors/Directors $52,595 $51,664 $46,106 -

Music/Choir/Worship Pastors/Directors $56,596 $65,527 $55,188 -

Administrators $54,243 $57,963 $48,273 -

Bookkeepers/Accountants $45,736 $43,720 $36,282 -

Secretaries/Administrative Assistants $33,828 $34,310 $30,257 $28,298

Custodians $36,687 $41,230 $34,893 -


Table 3-6: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Church Setting

CHURCH SETTING

Table 3-5: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Worship Attendance

Table 3-6: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Church Setting




26

New England

Middle Atlantic

South Atlantic

E-N Central

E-S Central

W-N Central

W-S Central Mountain Pacific

Senior Pastors $87,484 $81,407 $84,183 $79,247 $82,837 $81,412 $85,332 $71,922 $89,428

Solo Pastors $58,663 $54,844 $60,836 $56,672 $50,770 $58,085 $52,890 $54,904 $62,326

Executive or Administrative Pastors - $79,873 $80,014 $79,857 $84,686 $67,380 $85,502 $73,906 $81,801

Associate Pastors $79,515 $62,721 $65,336 $59,601 $55,351 $60,494 $59,922 $65,760 $65,935

Adult Ministry/Christian Education Pastors/Directors - $50,849 $56,295 $50,527 $69,728 $52,974 $66,163 $50,634 $58,207

Youth Pastors/Directors - $48,045 $53,124 $48,763 $52,977 $48,295 $52,637 $47,722 $56,423

Children's/Preschool Pastors/Directors - $45,157 $49,360 $49,161 $54,290 $50,859 $52,758 $45,382 $52,003

Music/Choir/Worship Pastors/Directors - $59,853 $58,733 $58,977 $57,160 $63,642 $65,205 $50,003 $65,443

Administrators $43,996 $54,842 $53,740 $52,313 $62,886 $51,408 $57,398 $55,216 $54,356

Bookkeepers/Accountants - $42,737 $40,871 $44,012 $41,215 $36,863 $36,532 $46,185 $45,094

Secretaries/Administrative Assistants $41,938 $33,019 $33,140 $30,628 $31,954 $32,025 $31,039 $30,826 $34,955

Custodians - $37,121 $36,247 $40,440 - $37,577 $35,412 $34,426 $41,299


Table 3-7: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Region

REGION

Less than Bachelor Bachelor Master Doctorate

Senior Pastors $66,477 $73,305 $82,250 $97,554

Solo Pastors $40,210 $49,010 $61,337 $65,431



Adult Ministry/Christian Education Pastors/Directors $41,431 $53,902 $62,552 $67,730

Youth Pastors/Directors $47,672 $49,399 $57,558 -

Children's/Preschool Pastors/Directors $45,391 $50,591 $55,003 -

Music/Choir/Worship Pastors/Directors $47,672 $58,035 $68,344 -

Administrators $46,471 $55,968 $61,999 $62,556

Bookkeepers/Accountants $38,083 $42,983 $47,509 -

Secretaries/Administrative Assistants $31,345 $34,042 $35,342 -

Custodians $36,431 $42,916 - -


Table 3-8: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Education

EDUCATION

Table 3-7: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Region

Table 3-8: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Education



27

Assemblies of God Baptist

Independent/Nondenom Lutheran Methodist

Presby-terian

Senior Pastors $72,103 $81,575 $87,605 $86,802 $91,238 $103,910

Solo Pastors $48,364 $54,009 $54,995 $68,495 $62,007 $70,426

Executive or Administrative Pastors $75,342 $84,176 $79,325 - - $81,507

Associate Pastors $55,750 $62,103 $63,584 $65,914 $65,232 $72,147

Adult Ministry/Christian Education Pastors/Directors - $69,871 $55,363 $58,581 $41,622 $52,305

Youth Pastors/Directors $45,749 $53,880 $54,403 $44,756 $44,272 $53,196

Children's/Preschool Pastors/Directors $48,703 $51,330 $51,483 - $42,341 $49,584

Music/Choir/Worship Pastors/Directors - $60,509 $60,160 - $48,645 $64,890

Administrators $50,917 $57,839 $54,143 $51,490 $50,511 $55,560

Bookkeepers/Accountants $38,374 $39,504 $42,931 $41,944 $30,226 $47,022

Secretaries/Administrative Assistants $31,846 $31,173 $33,506 $30,497 $30,465 $34,786

Custodians $36,446 $35,676 $42,862 - $33,568 $34,642


Table 3-10: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Denomination

DENOMINATION

C o M P E N S AT I o N P R o F I L E S : G E N E R A L C o M P A R I S o N S — TA B L E S 3 - 9 A N D 3 - 1 0

Table 3-10: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Denomination

Less than6 years

6-10 years

11-15 years

Over 15 years

Senior Pastors $79,918 $80,077 $86,386 $88,334

Solo Pastors $54,897 $57,535 $61,958 $60,944



Adult Ministry/Christian Education Pastors/Directors $55,958 $49,877 $62,809 $78,145

Youth Pastors/Directors $50,120 $55,247 $55,006 $59,400

Children's/Preschool Pastors/Directors $49,928 $49,820 $47,625 $57,530

Music/Choir/Worship Pastors/Directors $53,681 $67,434 $69,323 $62,741

Administrators $52,310 $56,731 $53,951 $54,823

Bookkeepers/Accountants $39,230 $40,986 $43,285 $43,835

Secretaries/Administrative Assistants $29,096 $33,374 $33,138 $35,829

Custodians $35,399 $38,366 $41,465 $43,610


Table 3-9: Annual Compensation Plus Benefits Averages for Full-time Church Staff by Years Employed

YEARS EMPLOYED

Table 3-9: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Years Employed




28

$250K & Under

$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Solo Pastors $23,493 - - - -

Associate Pastors $18,633 $24,176 $20,636 $20,856 $36,929

Adult Ministry/Christian Education Pastors/Directors $13,854 $17,794 $24,118 $20,417 $22,208

Youth Pastors/Directors $13,232 $14,444 $14,598 $19,743 $18,408

Children's/Preschool Pastors/Directors $11,942 $14,914 $17,163 $20,005 $22,431

Music/Choir/Worship Pastors/Directors $9,597 $17,137 $18,375 $20,733 $16,119

Administrators $13,477 $25,057 $22,649 $24,841 $26,179

Bookkeepers/Accountants $7,689 $14,131 $15,510 $16,045 $21,774

Secretaries/Administrative Assistants $12,570 $17,357 $15,771 $18,267 $16,628

Custodians $6,338 $9,295 $12,093 $11,843 $12,818

Musicians/Vocalists $6,043 $8,624 $12,704 $11,992 $10,504


Table 3-12: Annual Compensation Plus Benefits Averages for Part-time Church Staff by Church Income

CHURCH INCOME

Table 3-12: Annual Compensation Plus Benefits Averages for Part-Time Church Staff by Church Income

Male Female

Senior Pastors $83,497 $68,412

Solo Pastors $57,452 $54,102

Executive or Administrative Pastors $82,966 $55,138

Associate Pastors $64,412 $54,962

Adult Ministry/Christian Education Pastors/Directors $66,842 $43,032

Youth Pastors/Directors $52,931 $40,197

Children's/Preschool Pastors/Directors $58,105 $46,468

Music/Choir/Worship Pastors/Directors $61,844 $50,996

Administrators $65,992 $46,734

Bookkeepers/Accountants $57,025 $39,042

Secretaries/Administrative Assistants $30,104 $32,422

Custodians $39,685 $29,569


Table 3-11: Annual Compensation Plus Benefits for Full-time Church Staff Averages by Gender

GENDER

Table 3-11: Annual Compensation Plus Benefits Averages for Full-Time Church Staff by Gender



4seNiOR

pAsTORs


30

Employment ProfileWith 1,163 positions reported, Senior Pastors provided a significant number of responses to this survey. Senior Pastors are defined as the lead pastor in a church where there are multiple paid pastoral ministry positions. As expected, this group is quite diverse.

All Senior Pastors responding to this survey are ordained and nearly all are male (97%). About three-quarters (72%) have a graduate degree, and about nine in ten (89%) Senior Pastors are employed by the church rather than self-employed.

The following chart provides a demographic profile of this sample:

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for Senior Pastors who serve full-time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the Senior Pastor’s compensation plus benefits can be analyzed and compared from a variety of useful perspectives.

Full-Time Part-Time

Number of respondents 1163 44

Ordained 100% -

Average years employed 10 -

Male 97% -

Female 3% -

Self-employed (receives 1099) 11% -

Church employee (receives W-2) 89% -

High school diploma 4% -

Associate Degree 4% -

Bachelor’s Degree 20% -

Master’s Degree 49% -

Doctoral Degree 23% -

31

S E N I o R P A S T o R S

The total compensation plus benefits amount includes the base salary, housing allowance and/or parsonage amount, health, life, and disability insurance payments, retirement contribution, and educational funds.

A worksheet at the end of this chapter is provided to help you apply the data to your church’s situation.

The Senior Pastor is one of the most highly paid positions in the local church and receives the most comprehensive benefits packages. A strong majority of Senior Pastors receive housing allowance, but a slim percentage, a little more than one in ten, live in church-provided parsonages. More than six in ten (64%) full-time Senior Pastors receive health insurance benefits and retirement benefits (67%).

Compensation Plus Benefits Full-Time Part-Time

Base Salary 98% -

Housing 84% -

Parsonage 13% -

Health Insurance* 64% -

Life Insurance* 24% -

Disability Insurance* 18% -

Retirement 67% -

Continuing Education 36% -

Received Salary Increase 40% -

Received Paid Vacation 97% -

Received Auto Reimbursement/Allowance 62% -

* Only those reporting individual premiums for Health, Life, or Disability (not total insurance premiums) are included.


32

KEY PoINTS

Q Six in ten full-time Senior Pastors who responded serve churches with an income of $500,000 or less and a worship attendance of 300 or less.

Q In general, as church income, worship attendance, the minister’s education level, and years employed increase, average compensation and benefits for Senior Pastors also increase.

Q More than four in ten Senior Pastors surveyed (42%) serve churches in a small town/rural city setting. Church income in metropolitan and suburban settings is higher than that in small town or farming areas.

Q Pastors serving churches in suburban or metropolitan settings have the highest compensation and benefits packages.

Q Regionally, the lowest average compensation and benefits packages are in East-North Central and Mountain regions.

33

S E N I o R P A S T o R S

Full-Time Part-Time

Senior Pastor data only

Combined Solo and Senior

Pastor data*

2000 $66,096

2001 $69,543

2002 $71,232

2003 $73,230

2004 $74,969

2005 $77,096

2006 $87,284 $78,339

2007 $81,067 $70,789

2008 $81,113 $72,519

2009 $80,745 $70,806

2011 $82,938** $73,098**

* National averages for Senior Pastors from 1998-2005 include data for both Senior and Solo Pastors. Beginning in 2006, we are able to provide detailed data for each position. Refer to Chapter 5 for Solo Pastor’s data.

** The above trend is made available for your reference only. In addition to looking at this overall data, please refer to the detailed tables using your church’s income, attendance, setting, region, and denomination as well as the person’s education, gender, and years employed for guidance in compensating this position.

Compensation & Benefits: National Averages for Full-Time Senior Pastors*


34

Table 4-1: Annual Compensation of Full-Time Senior Pastors by Church Income

CHURCH INCOMEData

Distribution*$250K & Under

$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Average weekend worship attendance 128 239 375 558 1,073

Average church income $161,984 $371,311 $633,035 $894,551 $2,223,835

Average # of years employed 9 10 10 11 13

Average # of paid vacation days 21 22 24 22 24

% College graduate or higher 87% 94% 95% 93% 96%

% Who receive auto reimbursement/allowance 53% 64% 77% 70% 63%

% Ordained 100% 99% 99% 99% 99%

% Supervise one or more people 95% 99% 99% 96% 97%

Average % salary increase (for those who had an increase) this year

5.6% 3.8% 3.5% 3.9% 4.1%

Base Salary Highest 25% $41,719 $51,000 $60,000 $66,000 $85,000

Median $31,888 $40,140 $46,800 $53,500 $65,760

Lowest 25% $23,900 $30,000 $39,012 $43,000 $50,000

Average $33,179 $42,124 $49,983 $55,881 $70,138

Housing Highest 25% $25,000 $30,000 $35,000 $38,500 $48,000

Median $19,550 $24,000 $27,000 $31,000 $36,000

Lowest 25% $13,975 $18,000 $20,000 $22,750 $26,770

Average $19,798 $24,232 $27,729 $31,015 $38,469

Parsonage Highest 25% $13,500 $15,000 $18,000 $22,000 $35,500

Median $9,800 $12,000 $15,000 $16,315 $15,000

Lowest 25% $6,000 $7,200 $8,100 $11,000 $11,000

Average $11,231 $12,611 $15,025 $20,063 $32,100

Total Compensation Highest 25% $59,241 $74,128 $85,425 $96,000 $118,632

Median $49,000 $62,013 $75,000 $83,000 $96,563

Lowest 25% $37,569 $53,269 $65,641 $72,000 $84,955

Average $49,846 $64,063 $76,354 $85,165 $104,907

Health Insurance Highest 25% $11,700 $14,000 $15,511 $14,000 $15,288

Median $7,800 $11,000 $11,928 $10,000 $11,910

Lowest 25% $4,800 $7,000 $8,382 $7,100 $7,200

Average $9,216 $11,104 $11,707 $10,458 $11,480

Life Insurance Highest 25% $1,200 $1,000 $1,306 $700 $1,200

Median $660 $500 $500 $480 $400

Lowest 25% $450 $200 $200 $200 $150

Average $1,163 $880 $1,270 $636 $1,075

Disability Insurance Highest 25% $1,400 $1,000 $1,000 $900 $1,108

Median $600 $589 $720 $600 $652

Lowest 25% $300 $300 $456 $380 $386

Average $968 $732 $1,380 $828 $969

Retirement Highest 25% $5,500 $8,000 $9,225 $9,000 $12,000

Median $3,000 $5,443 $6,309 $6,627 $8,000

Lowest 25% $1,500 $2,772 $3,353 $3,132 $4,310

Average $3,963 $6,107 $7,287 $6,973 $9,612

Continuing Education Highest 25% $1,500 $2,000 $2,400 $3,000 $3,000

Median $1,000 $1,000 $1,500 $1,850 $1,750

Lowest 25% $500 $750 $1,000 $1,000 $1,000

Average $1,285 $1,586 $1,841 $2,048 $2,605

Total Benefits Highest 25% $12,900 $18,500 $22,444 $21,600 $25,300

Median $7,980 $12,000 $14,161 $15,748 $16,937

Lowest 25% $4,200 $6,700 $9,000 $10,000 $10,000

Average $9,994 $13,556 $16,111 $15,957 $19,192

TOTAL COMPENSATION Highest 25% $68,323 $87,605 $102,418 $114,000 $137,064

PLUS BENEFITS Median $56,000 $75,481 $91,125 $97,976 $116,250

Lowest 25% $44,310 $62,000 $79,574 $85,225 $97,191

Average $57,254 $76,161 $91,594 $100,031 $123,124

Number of Respondents 344 344 148 117 199

CHARACTERISTICS

COMPENSATION

BENEFITS

- Not enough responses to provide meaningful data * For detailed description and definitions of Data Distribution (Median and Average), see Chapter 1's "Explanation of Data Distribution"

Table 4-1: Annual Compensation of Full-Time Senior Pastors by Church Income


* For detailed description and definitions of Data Distribution (Highest 25%, Median, Lowest 25% and Average), see Chapter 1, “Explanation of Data Distribution”

35

S E N I o R P A S T o R S — T A B L E 4 - 2

Table 4-2: Annual Compensation of Full-Time Senior Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance 76 198 400 623 896 1,788

Average church income $178,683 $361,135 $763,655 $1,133,313 $1,426,915 $3,048,984

Average # of years employed 9 10 10 12 14 13

Average # of paid vacation days 22 22 23 24 24 24

% College graduate or higher 85% 92% 97% 91% 94% 93%

% Who receive auto reimbursement/allowance 46% 67% 67% 71% 54% 52%

% Ordained 99% 100% 98% 100% 100% 100%

% Supervise one or more people 93% 98% 98% 97% 94% 99%


7.5% 3.9% 3.5% 3.8% 5.3% 4.1%

Base Salary Median $28,600 $39,000 $49,000 $56,026 $63,000 $76,758

Average $31,192 $40,123 $52,211 $58,286 $64,457 $79,439

Housing Median $18,000 $24,000 $27,320 $30,000 $34,000 $40,000

Average $19,248 $23,823 $28,531 $31,140 $37,380 $42,279

Parsonage Median $10,000 $12,000 $12,000 - - -

Average $12,868 $13,247 $13,120 - - -

Total Compensation Median $42,600 $60,000 $75,166 $84,000 $95,695 $110,000

Average $45,769 $62,319 $78,056 $86,538 $99,788 $119,596

Health Insurance Median $7,257 $10,000 $10,000 $12,000 $11,664 $10,518

Average $8,873 $10,845 $10,498 $11,604 $12,218 $10,134

Life Insurance Median $900 $600 $500 $400 $300 $420

Average $1,478 $895 $1,093 $697 $519 $1,504

Disability Insurance Median $500 $600 $710 $670 $850 $500

Average $867 $1,040 $859 $1,175 $952 $659

Retirement Median $2,845 $5,000 $5,022 $6,960 $5,650 $9,650

Average $3,924 $5,886 $7,423 $6,738 $6,493 $12,197

Continuing Education Median $1,000 $1,000 $1,500 $1,875 $1,000 $2,000

Average $1,178 $1,718 $1,786 $2,165 $1,748 $3,035

Total Benefits Median $7,407 $11,655 $12,171 $15,500 $16,600 $17,645

Average $9,170 $13,539 $14,749 $15,809 $17,345 $21,112

TOTAL COMPENSATION Median $47,050 $71,346 $89,470 $95,900 $113,942 $130,480

PLUS BENEFITS Average $51,749 $74,249 $91,682 $101,507 $116,368 $139,840

Number of Respondents 184 522 197 113 68 73

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-2: Annual Compensation of Full-Time Senior Pastors by Worship Attendance


* For detailed description and definitions of Data Distribution (Median and Average), see Chapter 1, “Explanation of Data Distribution.”


36

Table 4-3: Annual Compensation of Full-Time Senior Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 386 482 341 196

Average church income $718,042 $943,820 $548,911 $272,552

Average # of years employed 10 10 10 10

Average # of paid vacation days 22 23 22 20

% College graduate or higher 92% 94% 91% 88%

% Who receive auto reimbursement/allowance 54% 62% 65% 67%

% Ordained 100% 99% 100% 100%

% Supervise one or more people 97% 98% 97% 91%


6.4% 3.7% 3.9% 6.3%

Base Salary Median $44,000 $45,000 $41,103 $40,000

Average $46,710 $51,072 $43,423 $39,534

Housing Median $26,880 $30,000 $22,000 $15,000

Average $27,381 $31,634 $23,229 $15,997

Parsonage Median $14,419 $13,628 $12,000 $6,600

Average $17,252 $19,640 $12,585 $7,143

Total Compensation Median $68,128 $74,000 $60,570 $52,000

Average $69,849 $79,678 $64,362 $54,137

Health Insurance Median $10,112 $11,000 $10,000 $7,600

Average $10,984 $11,013 $10,438 $8,273

Life Insurance Median $545 $500 $500 -

Average $1,201 $1,038 $911 -

Disability Insurance Median $500 $668 $700 -

Average $708 $1,119 $914 -

Retirement Median $5,000 $6,000 $5,000 $4,900

Average $7,069 $7,385 $5,826 $5,220

Continuing Education Median $1,500 $1,500 $1,022 $1,000

Average $2,383 $1,793 $1,692 $1,067

Total Benefits Median $12,841 $14,125 $11,428 $10,000

Average $14,724 $14,724 $12,985 $11,215

TOTAL COMPENSATION Median $78,392 $89,000 $73,000 $60,300

PLUS BENEFITS Average $82,120 $93,450 $75,860 $62,743

Number of Respondents 204 419 489 43

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-3: Annual Compensation of Full-Time Senior Pastors by Church Setting



37

Table 4-4: Annual Compensation of Full-Time Senior Pastors by Region

REGION

Data Distribution*

New England

Middle Atlantic

South Atlantic E-N Central

E-S Central W-N Central


Average weekend worship attendance 393 326 381 337 542 396 440 340 477

Average church income $726,020 $615,944 $734,236 $545,668 $985,157 $602,481 $993,726 $553,652 $787,156

Average # of years employed 11 11 11 10 8 11 9 11 11

Average # of paid vacation days 26 24 21 24 20 23 20 22 23

% College graduate or higher 97% 96% 92% 92% 88% 91% 89% 92% 92%

% Who receive auto reimbursement/allowance 72% 69% 66% 63% 45% 70% 58% 56% 55%

% Ordained 100% 100% 99% 100% 100% 100% 98% 100% 100%

% Supervise one or more people 97% 98% 95% 99% 87% 98% 98% 97% 99%


3.2% 3.2% 3.8% 3.1% 7.2% 4.3% 5.8% 3.5% 5.6%

Base Salary Median $39,000 $46,000 $45,000 $41,888 $43,794 $43,643 $46,300 $39,024 $41,856

Average $46,840 $47,914 $48,418 $43,453 $48,584 $44,704 $50,662 $40,123 $47,344

Housing Median $27,400 $20,362 $24,000 $24,000 $20,000 $24,539 $27,640 $24,000 $30,000

Average $26,419 $22,036 $26,675 $25,128 $23,847 $26,442 $29,147 $26,892 $32,013

Parsonage Median $12,000 $12,000 $12,000 $12,000 $7,200 $12,500 $7,500 - $16,500

Average $13,511 $15,109 $11,818 $13,176 $10,036 $15,931 $11,206 - $28,264

Total Compensation Median $65,000 $65,000 $67,044 $64,175 $60,200 $67,500 $74,000 $60,570 $71,453

Average $71,635 $67,664 $71,855 $66,383 $69,899 $68,293 $75,297 $61,650 $77,585

Health Insurance Median $12,204 $12,000 $10,200 $10,174 $9,000 $11,715 $8,400 $8,000 $9,360

Average $11,848 $11,330 $11,455 $11,328 $8,992 $11,885 $9,009 $8,464 $9,890

Life Insurance Median - $500 $600 $360 $550 $408 $550 $600 $425

Average - $1,347 $1,145 $606 $1,376 $715 $891 $958 $744

Disability Insurance Median $1,204 $785 $720 $530 $502 $600 $500 $521 $500

Average $1,512 $832 $1,105 $762 $837 $775 $1,558 $870 $861

Retirement Median $6,000 $5,971 $4,595 $5,444 $6,000 $6,000 $6,000 $6,000 $5,329

Average $7,912 $6,096 $6,492 $6,674 $8,670 $5,822 $6,726 $5,675 $6,579

Continuing Education Median $1,350 $1,200 $1,050 $1,000 $2,000 $1,200 $2,000 $1,500 $1,000

Average $1,879 $1,630 $1,999 $1,606 $2,135 $1,645 $2,670 $1,632 $1,649

Total Benefits Median $17,000 $15,191 $12,000 $12,165 $11,700 $13,301 $10,071 $11,578 $11,850

Average $17,660 $15,351 $14,255 $14,740 $15,221 $14,851 $12,640 $11,511 $13,395

TOTAL COMPENSATION Median $78,000 $81,000 $79,000 $76,031 $71,424 $78,611 $85,225 $69,700 $84,829

PLUS BENEFITS Average $87,484 $81,407 $84,183 $79,247 $82,837 $81,412 $85,332 $71,922 $89,428

Number of Respondents 39 105 259 220 60 120 131 65 164

CHARACTERISTICS

COMPENSATION

BENEFITS



Table 4-4: Annual Compensation of Full-Time Senior Pastors by Region




38

Table 4-5: Annual Compensation of Full-Time Senior Pastors by Education

EDUCATIONData

Distribution*Less than Bachelor Bachelor Master Doctorate


Average church income $444,508 $542,244 $673,258 $1,017,081





% Ordained 100% 100% 99% 99%



8.1% 4.5% 3.9% 3.7%


Average $40,853 $42,338 $45,585 $54,108

Housing Median $22,330 $24,000 $24,000 $30,000

Average $23,163 $24,181 $26,448 $31,093


Average $20,028 $13,470 $13,944 $14,653


Average $59,667 $63,758 $69,444 $81,955


Average $7,297 $9,547 $11,371 $11,272

Life Insurance Median $555 $600 $444 $600

Average $779 $1,389 $649 $1,408

Disability Insurance Median $378 $523 $606 $645

Average $664 $712 $1,076 $855


Average $4,412 $4,329 $6,372 $8,895


Average $1,726 $1,949 $1,759 $1,880


Average $8,824 $11,340 $14,506 $17,541




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-5: Annual Compensation of Full-Time Senior Pastors by Education



39


Table 4-6: Annual Compensation of Full-Time Senior Pastors by Years Employed

YEARS EMPLOYEDData

Distribution*Less than

6 years6-10

years11-15 years

Over 15 years







% Ordained 99% 100% 100% 99%



4.6% 4.4% 4.2% 3.6%


Average $45,647 $44,789 $50,018 $47,807

Housing Median $24,000 $25,000 $24,000 $25,000

Average $25,095 $26,157 $27,629 $29,749


Average $13,381 $13,799 $11,848 $21,930


Average $67,441 $68,102 $74,835 $75,300


Average $11,158 $10,280 $10,237 $10,550


Average $760 $881 $1,158 $1,328


Average $1,022 $729 $1,081 $1,003


Average $6,774 $6,228 $6,094 $6,875


Average $2,065 $1,614 $1,510 $1,683


Average $14,838 $13,595 $13,068 $14,670




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-6: Annual Compensation of Full-Time Senior Pastors by Years Employed




40

Table 4-7: Annual Compensation of Full-Time Senior Pastors by Denomination

DENOMINATION

Data Distribution*


Independent/ Nondenom. Lutheran Methodist

Presby-terian

Average weekend worship attendance 304 423 523 408 352 362

Average church income $531,604 $792,378 $796,583 $812,242 $910,069 $874,377





% Ordained 100% 100% 99% 100% 100% 100%


Average % salary increase (for those who had an increase this year

5.8% 3.3% 5.6% 2.7% 4.7% 2.5%


Average $39,864 $44,635 $49,906 $48,421 $57,294 $52,367

Housing Median $25,076 $24,000 $27,680 $32,500 $17,500 $34,035

Average $25,093 $26,627 $30,252 $31,768 $17,168 $33,098

Parsonage Median $11,700 $9,800 $15,516 - $12,500 -

Average $9,167 $16,361 $19,300 - $13,073 -


Average $62,981 $69,079 $76,870 $74,968 $72,338 $83,753


Average $9,569 $11,186 $9,881 $12,866 $11,592 $15,366

Life Insurance Median $490 $500 $654 - $238 $330

Average $574 $1,070 $1,242 - $360 $921

Disability Insurance Median $600 $600 $508 - $1,000 $749

Average $935 $811 $803 - $3,077 $797


Average $4,179 $5,576 $5,994 $6,933 $9,784 $11,257

Continuing Education Median $1,000 $1,250 $1,500 $1,000 $1,000 $1,500

Average $2,075 $1,795 $1,942 $1,381 $1,743 $1,904


Average $10,576 $14,365 $13,301 $13,702 $19,378 $21,087




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-7: Annual Compensation of Full-Time Senior Pastors by Denomination



41


Table 4-8: Annual Compensation of Full-Time Senior Pastors by Gender

GENDERData

Distribution* Male Female

Average weekend worship attendance 401 232

Average church income $710,389 $487,019

Average # of years employed 10 9

Average # of paid vacation days 22 25

% College graduate or higher 92% 94%

% Who receive auto reimbursement/allowance 63% 56%

% Ordained 100% 100%

% Supervise one or more people 97% 100%


4.3% 3.1%

Base Salary Median $43,567 $39,594

Average $46,877 $41,572

Housing Median $25,000 $17,000

Average $27,025 $22,921

Parsonage Median $12,000 -

Average $14,167 -

Total Compensation Median $67,044 $50,500

Average $71,083 $57,517

Health Insurance Median $10,000 $7,685

Average $10,729 $9,111

Life Insurance Median $500 -

Average $990 -

Disability Insurance Median $600 -

Average $969 -

Retirement Median $5,373 $7,905

Average $6,568 $7,276

Continuing Education Median $1,200 $2,000

Average $1,792 $2,345

Total Benefits Median $12,100 $11,000

Average $14,298 $12,652

TOTAL COMPENSATION Median $79,500 $63,246

PLUS BENEFITS Average $83,497 $68,412

Number of Respondents 1123 36

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 4-8: Annual Compensation of Full-Time Senior Pastors by Gender




42

Enter your Church

data below



Highest 25% Median Lowest

25% Average

Church Income $ Table 4-1 page 34 $ $ $ $

Worship Attendance Table 4-2 page 35 n/a $ n/a $


Table 4-3 page 36 n/a $ n/a $

Region Table 4-4 page 37 n/a $ n/a $

Person’s Education Table 4-5 page 38 n/a $ n/a $

Years Employed Table 4-6 page 39 n/a $ n/a $

Denominationif applicable


Senior Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE SENIoR PASToR WoRKSHEETFilling out the Worksheet

1. Fill in the gray boxes under ‘Church Data’ with your church demographic information as follows:

u Income (Total annual church budget in past year)

u Worship attendance (Number of people, including children, who attend all weekend services)

u Church setting (Metropolitan city, suburb of large city, small town or rural, farming area)

u Region (Locate your state’s region in the Appendix on page 319)

u Education (Highest level of education: less than bachelor, bachelor, master, or doctorate)

2. Use Table 4-1 (page 34) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), locate your church income from the five available ranges. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

3. Use Table 4-2 (page 35) on your2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), locate your worship attendance from the five

43

available ranges. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

4. Use Table 4-3 (page 36) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), choose the church setting that best describes your church. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

5. Use Table 4-4 (page 37) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), look for the region where your church is located. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

6. Use Table 4-5 (page 38) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Senior Pastor. on the heading (top row), look for your senior pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 4-6 (page 39) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Senior Pastor. on the heading (top row), locate the number of years your senior pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

8. Use Table 4-7 (page 40) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), look for your church’s denominational affiliation. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average. If your church is not affiliated with a denomination, leave this section blank.

What’s Next?This tool will not provide you with a single compensation, but a range of values where you can determine the compensation specific to your situation.

a. Look at the values in the shaded ‘Median’ column. Circle the lowest and the highest $ values. This is the range of the median compensation plus benefits for churches similar to yours.

b. For a variety of reasons, compensation plus benefits may be higher or lower than the range established from this table. Income and attendance are two significant factors affecting church compensation packages. If church income or attendance skews higher, you might want to consider moving toward or above the higher end of the range. Likewise, if church income or attendance skews lower, you may consider moving the package toward or below the lower end of the range.

c. Examine additional variables that might impact the compensation package to offer such as years of service, education, and church setting.

d. Finally, determine other circumstances unique to your situation, such as cost of living in your area, theological beliefs, pastoral performance, financial needs, local economy, personal motivation, congregational goals, and others.

e. You now have the compensation package range based on the 2012-2013 Compensation Handbook. Since each church and position is unique, your final compensation package will be based on additional factors unique to your situation.

S E N I o R P A S T o R W o R k S H E E T

5sOLO

pAsTORs

45

S o L o P A S T o R S

Employment Profile Solo Pastors are a unique group of church staff members. Solo Pastors are set apart from the previous group of Senior Pastors in that they are the only ministerial staff serving their congregation. The church may employ non-pastoral staff, such as Church Secretary or Custodian.

Nearly all Solo Pastors are ordained; about nine in ten are male. on average, full-time Solo Pastors have been in their current positions for eight years, while part-time Solo Pastors have been in their positions for six years. Most of those working full-time are church employees, rather than self-employed. About seven in ten of them have graduate degrees.


Full-Time Part-Time


Ordained 98% 95%

Average years employed 8 6

Male 92% 86%

Female 8% 14%

Self-employed (receives 1099) 20% 35%

Church employee (receives W-2) 80% 65%

High school diploma 5% 6%

Associate Degree 5% 14%

Bachelor’s Degree 21% 19%

Master’s Degree 56% 53%

Doctoral Degree 13% 8%


46

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Solo Pastors and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the Solo Pastor’s compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



The average compensation for a full-time Solo Pastor is 31% lower than that of a full-time Senior Pastor who has additional pastoral staff. The compensation difference is most likely related to the fact that Solo Pastors serve in smaller churches.

Two-thirds of full-time Solo Pastors receive housing benefits. More than half receive health insurance, and nearly six in ten receive retirement benefits.


Base Salary 97% 81%

Housing 67% 59%

Parsonage 29% 14%

Health Insurance* 53% 12%

Life Insurance* 15% 6%

Disability Insurance* 13% 1%

Retirement 57% 29%

Continuing Education 39% 25%

Received Salary Increase 30% 19%

Received Paid Vacation 95% 76%

Received Auto Reimbursement/Allowance 66% 36%


47

S o L o P A S T o R S

KEY PoINTS

Q Nearly all full-time Solo Pastors serve in churches with an income of $500,000 or less and a worship attendance of 300 or less.

Q In general, as church income, worship attendance, and the minister’s education level increase, compensation and benefits for full-time Solo Pastors also increase.

Q Years of service have little impact on the compensation and benefits package of the full-time Solo Pastor beyond ten years of employment.

Q Generally, full-time Solo Pastors serving churches in a metropolitan city or a suburban setting have the highest compensation and benefits packages compared to those who serve in a small town or farming areas. Church income in these settings is also higher, which greatly impacts overall compensation.

Q Some regional differences emerge across average compensation and benefits packages for full-time Solo Pastors. The lowest packages are found in the East-South Central region, while the highest are found in the Pacific.

2000

2001

2002

2003

2004

2005

2006 $59,852

2007 $56,797

2008 $60,162

2009 $56,189

2011 $57,181**

* National averages for Senior Pastors from 1998-2005 include data for both Senior and Solo Pastors. Beginning in 2006, we are able to provide detailed data for each position. Refer to Chapter 5 for Solo Pastors’ data.


Compensation & Benefits: National Averages for Full-Time Solo Pastors*


48

Table 5-1: Annual Compensation of Full-Time Solo Pastors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 98% 99% 100% 100% 100%



4.8% 4.0% 5.5% - 6.8%


Median $30,000 $42,000 $40,776 $51,200 $36,730

Lowest 25% $22,230 $36,000 $33,705 $41,000 $35,000

Average $31,303 $44,405 $43,870 $49,459 $53,305

Housing Highest 25% $24,000 $30,000 $35,365 - -

Median $16,850 $21,194 $29,155 - -

Lowest 25% $9,000 $15,000 $23,076 - -

Average $17,385 $22,897 $29,847 - -

Parsonage Highest 25% $12,000 $20,000 - - -

Median $9,100 $14,235 - - -

Lowest 25% $6,000 $6,000 - - -

Average $10,368 $13,976 - - -


Median $44,575 $60,912 $71,552 $75,000 $75,900

Lowest 25% $33,482 $55,000 $62,590 $70,000 $74,230

Average $44,979 $64,952 $68,876 $74,353 $79,267

Health Insurance Highest 25% $12,000 $14,773 - - -

Median $8,500 $11,000 - - -

Lowest 25% $5,000 $5,000 - - -

Average $9,032 $10,123 - - -

Life Insurance Highest 25% $1,000 $1,213 - - -

Median $598 $689 - - -

Lowest 25% $290 $251 - - -

Average $844 $895 - - -

Disability Insurance Highest 25% $1,000 $2,460 - - -

Median $600 $600 - - -

Lowest 25% $370 $250 - - -

Average $1,002 $1,222 - - -

Retirement Highest 25% $6,720 $9,755 $8,086 - -

Median $4,000 $7,284 $7,188 - -

Lowest 25% $2,000 $4,100 $3,644 - -

Average $4,996 $7,743 $6,630 - -

Continuing Education Highest 25% $1,200 $2,100 $3,500 - -

Median $750 $1,200 $2,400 - -

Lowest 25% $500 $750 $1,800 - -

Average $1,068 $1,576 $2,556 - -


Median $8,200 $14,500 $13,139 $12,777 $20,541

Lowest 25% $4,068 $10,200 $9,801 $9,500 $13,871

Average $10,471 $15,748 $16,554 $16,737 $28,300



Lowest 25% $38,400 $65,400 $80,742 $82,400 $85,000

Average $52,850 $80,257 $82,671 $91,091 $104,422


CHARACTERISTIC

COMPENSATION

BENEFITS

- Not enough responses to provide meaningful data* For detailed description and definitions of Data Distribution (Highest 25%, Median, Lowest 25% and Average), see Chapter 1's "Explanation of Data Distribution"

Table 5-1: Annual Compensation of Full-Time Solo Pastors by Church Income



49

S o L o P A S T o R S — T A B L E 5 - 2

Table 5-2: Annual Compensation of Full-Time Solo Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance 64 158 395 - - -

Average church income $113,911 $239,173 $666,956 - - -

Average # of years employed 7 8 10 - - -

Average # of paid vacation days 20 22 24 - - -

% College graduate or higher 88% 94% 100% - - -

% Who receive auto reimbursement/allowance 63% 70% 70% - - -

% Ordained 97% 99% 100% - - -

% Supervise one or more people 60% 90% 100% - - -


4.8% 4.4% 5.1% - - -

Base Salary Median $28,900 $39,500 $51,200 - - -

Average $29,649 $39,349 $53,440 - - -

Housing Median $16,000 $20,000 $25,451 - - -

Average $16,817 $21,134 $25,932 - - -

Parsonage Median $9,000 $10,000 - - - -

Average $10,630 $10,611 - - - -

Total Compensation Median $41,000 $54,000 $74,675 - - -

Average $42,968 $56,236 $77,669 - - -

Health Insurance Median $7,353 $11,000 $11,000 - - -

Average $8,292 $10,784 $12,497 - - -

Life Insurance Median $595 $560 - - - -

Average $793 $914 - - - -

Disability Insurance Median $598 $700 - - - -

Average $752 $1,326 - - - -

Retirement Median $4,000 $6,000 - - - -

Average $5,036 $6,337 - - - -

Continuing Education Median $750 $1,000 - - - -

Average $1,042 $1,400 - - - -

Total Benefits Median $7,650 $13,720 $10,000 - - -

Average $9,713 $14,221 $13,910 - - -

TOTAL COMPENSATION Median $48,900 $67,700 $92,084 - - -

PLUS BENEFITS Average $50,160 $68,265 $91,579 - - -


CHARACTERISTIC

COMPENSATION

BENEFITS

- Not enough responses to provide meaningful data* For detailed description and definitions of Data Distribution (Median and Average), see Chapter 1's "Explanation of Data Distribution"

Table 5-2: Annual Compensation of Full-Time Solo Pastors by Worship Attendance




50

Table 5-3: Annual Compensation of Full-Time Solo Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 96% 98% 100% 91%



7.7% 3.7% 4.9% 3.2%


Average $33,202 $36,793 $32,483 $31,498

Housing Median $20,000 $24,000 $15,600 $11,000

Average $22,345 $23,608 $16,532 $11,530


Average $17,876 $12,269 $10,500 $6,849


Average $50,445 $56,999 $45,541 $40,891


Average $9,353 $9,431 $9,536 $8,410

Life Insurance Median $476 $500 $649 $1,000

Average $566 $788 $921 $984


Average $946 $979 $1,220 $550


Average $6,694 $5,772 $5,675 $3,873

Continuing Education Median $1,000 $1,000 $800 $750

Average $1,951 $1,257 $1,196 $1,233


Average $13,146 $11,817 $11,667 $8,500




CHARACTERISTIC

COMPENSATION

BENEFITS


Table 5-3: Annual Compensation of Full-Time Solo Pastors by Church Setting



51

Table 5-4: Annual Compensation of Full-Time Solo Pastors by Region

REGION

Data Distribution*

New England

Middle Atlantic South Atlantic E-N Central

E-S Central

W-N Central








% Ordained 95% 100% 98% 96% 100% 99% 97% 100% 97%



3.0% 5.0% 5.4% 4.2% 3.2% 3.6% 5.4% 6.0% 5.6%


Average $34,225 $31,749 $35,162 $32,188 $32,075 $33,717 $34,927 $31,886 $34,062

Housing Median $20,000 $13,190 $17,250 $16,450 $16,850 $19,000 $17,000 $17,700 $26,100

Average $20,036 $16,839 $19,047 $17,565 $16,139 $19,653 $16,278 $17,455 $25,170

Parsonage Median $13,000 $11,000 $9,882 $9,600 $10,000 $6,750 $6,900 $9,897 $8,900

Average $16,110 $15,008 $9,419 $11,412 $10,343 $8,842 $8,781 $9,050 $7,533


Average $49,427 $45,430 $51,828 $46,939 $45,158 $47,694 $46,336 $46,584 $52,412

Health Insurance Median $15,000 $8,500 $7,000 $10,000 $8,200 $10,750 $7,200 $10,740 $9,050

Average $12,684 $9,083 $7,639 $10,487 $6,818 $10,098 $7,870 $10,935 $9,426

Life Insurance Median - $600 $490 $500 - $480 - - $583

Average - $900 $646 $690 - $969 - - $812

Disability Insurance Median - $758 $600 $627 - $600 $1,000 - -

Average - $837 $790 $1,200 - $1,291 $1,195 - -

Retirement Median $5,180 $4,800 $5,500 $4,957 $4,600 $4,250 $3,767 $4,000 $4,800

Average $6,028 $6,275 $6,561 $5,682 $4,787 $4,612 $4,529 $6,095 $5,826

Continuing Education Median $600 $1,000 $1,000 $800 $500 $800 $1,200 $1,000 $1,000

Average $1,100 $999 $1,482 $1,108 $1,041 $1,432 $1,876 $1,289 $1,636


Average $14,710 $11,506 $11,304 $12,251 $7,817 $11,893 $9,645 $12,019 $12,247




CHARACTERISTIC

COMPENSATION

BENEFITS



Table 5-4: Annual Compensation of Full-Time Solo Pastors by Region




52

Table 5-5: Annual Compensation of Full-Time Solo Pastors by Education

EDUCATIONData








% Ordained 99% 95% 98% 100%



7.2% 5.7% 4.7% 3.1%


Average $28,410 $31,048 $34,595 $35,515

Housing Median $15,600 $15,600 $19,000 $23,530

Average $15,610 $16,467 $19,166 $22,618


Average $8,758 $8,839 $11,392 $10,195


Average $36,886 $43,382 $50,646 $53,952


Average $8,342 $7,674 $10,008 $9,592

Life Insurance Median - $500 $595 $600

Average - $947 $701 $1,216

Disability Insurance Median - $425 $639 $600

Average - $698 $962 $1,434


Average $1,928 $3,274 $6,127 $7,106

Continuing Education Median $625 $1,350 $800 $1,000

Average $775 $2,205 $1,176 $1,349


Average $6,377 $8,641 $12,603 $13,201




CHARACTERISTIC

COMPENSATION

BENEFITS


Table 5-5: Annual Compensation of Full-Time Solo Pastors by Education



53


Table 5-6: Annual Compensation of Full-Time Solo Pastors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 98% 98% 97% 97%



5.1% 4.5% 4.0% 4.0%


Average $33,283 $33,538 $32,038 $34,513

Housing Median $17,500 $18,000 $19,000 $17,350

Average $18,347 $18,701 $20,070 $18,705


Average $10,481 $10,606 $11,357 $10,309


Average $46,775 $48,068 $50,194 $51,266


Average $8,969 $10,220 $9,460 $9,577


Average $992 $629 $655 $789


Average $1,304 $857 $612 $919


Average $5,341 $5,362 $7,428 $6,017

Continuing Education Median $1,000 $1,000 $1,000 $900

Average $1,331 $1,387 $1,240 $1,152


Average $10,948 $12,062 $13,725 $11,448




CHARACTERISTIC

COMPENSATION

BENEFITS


Table 5-6: Annual Compensation of Full-Time Solo Pastors by Years Employed




54

Table 5-7: Annual Compensation of Full-Time Solo Pastors by Denomination

DENOMINATION

Data Distribution*



Presby-terian







% Ordained 100% 99% 98% 100% 99% 98%



6.1% 4.0% 6.5% 3.2% 3.8% 4.4%


Average $30,075 $30,211 $34,322 $39,252 $39,113 $34,207

Housing Median $15,300 $16,000 $18,500 $21,500 $7,100 $24,000

Average $15,933 $18,613 $19,631 $21,091 $9,384 $23,657

Parsonage Median $6,750 $8,000 $10,050 $11,580 $9,897 $13,400

Average $6,865 $9,801 $10,662 $11,862 $11,300 $14,245


Average $42,393 $45,789 $49,444 $55,875 $48,625 $56,243


Average $9,751 $9,118 $8,139 $10,158 $10,134 $10,887

Life Insurance Median - $1,000 $440 $500 $1,000 $270

Average - $1,178 $586 $974 $781 $373

Disability Insurance Median - $500 - $1,000 - $594

Average - $614 - $1,657 - $805


Average $2,314 $4,842 $3,436 $6,471 $5,674 $8,434

Continuing Education Median - $1,000 $1,000 $550 $600 $1,200

Average - $1,506 $2,051 $835 $1,044 $1,726


Average $10,822 $10,660 $8,367 $14,499 $13,573 $14,773




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 5-7: Annual Compensation of Full-Time Solo Pastors by Denomination



55


Table 5-8: Annual Compensation of Full-Time Solo Pastors by Gender

GENDERData








% Ordained 98% 98%



4.6% 6.5%


Average $33,546 $32,301


Average $19,041 $14,925

Parsonage Median $9,400 $8,500

Average $10,772 $8,671


Average $48,683 $42,593


Average $9,428 $8,750

Life Insurance Median $571 $500

Average $847 $667

Disability Insurance Median $600 $1,000

Average $1,060 $778


Average $5,670 $5,825

Continuing Education Median $1,000 $600

Average $1,302 $1,360


Average $11,489 $12,160




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 5-8: Annual Compensation of Full-Time Solo Pastors by Gender




56

Table 5-9: Annual Compensation of Part-Time Solo Pastors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Average weekend worship attendance 53 - - - -

Average church income $68,968 - - - -

Average # of years employed 6 - - - -

Average # of paid vacation days 16 - - - -

% College graduate or higher 80% - - - -

% Who receive auto reimbursement/allowance 38% - - - -

% Ordained 95% - - - -

% Supervise one or more people 48% - - - -


5.6% - - - -

Base Rate Average $15 - - - -

Base Salary Median $15,000 - - - -

Average $16,206 - - - -

Housing Median $12,000 - - - -

Average $12,830 - - - -

Parsonage Median $8,100 - - - -

Average $7,547 - - - -

Total Compensation Median $20,000 - - - -

Average $21,961 - - - -

Health Insurance Median $5,046 - - - -

Average $5,045 - - - -

Life Insurance Median $490 - - - -

Average $533 - - - -

Disability Insurance Median - - - - -

Average - - - - -

Retirement Median $2,164 - - - -

Average $2,776 - - - -

Continuing Education Median $600 - - - -

Average $876 - - - -

Total Benefits Median $2,300 - - - -

Average $3,510 - - - -

TOTAL COMPENSATION Median $21,650 - - - -

PLUS BENEFITS Average $23,493 - - - -


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-9: Annual Compensation of Part-Time Solo Pastors by Church Income



57

S o L o P A S T o R S — T A B L E 5 - 1 0

Table 5-10: Annual Compensation of Part-Time Solo Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance 45 149 - - - -

Average church income $63,493 $154,420 - - - -

Average # of years employed 6 5 - - - -

Average # of paid vacation days 16 14 - - - -

% College graduate or higher 78% 90% - - - -

% Who receive auto reimbursement/allowance 38% - - - - -

% Ordained 95% 90% - - - -

% Supervise one or more people 45% 60% - - - -


5.3% - - - - -

Base Rate Average $15 $23 - - - -

Base Salary Median $14,379 $19,500 - - - -

Average $15,524 $19,633 - - - -

Housing Median $12,000 - - - - -

Average $12,505 - - - - -

Parsonage Median $8,100 - - - - -

Average $7,547 - - - - -

Total Compensation Median $19,000 $26,000 - - - -

Average $21,189 $25,310 - - - -

Health Insurance Median $6,000 - - - - -

Average $5,372 - - - - -

Life Insurance Median $413 - - - - -

Average $537 - - - - -

Disability Insurance Median - - - - - -

Average - - - - - -

Retirement Median $2,164 - - - - -

Average $2,839 - - - - -

Continuing Education Median $500 - - - - -

Average $881 - - - - -

Total Benefits Median $2,150 - - - - -

Average $3,497 - - - - -

TOTAL COMPENSATION Median $19,770 $28,000 - - - -

PLUS BENEFITS Average $22,693 $27,220 - - - -


HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 5-10: Annual Compensation of Part-Time Solo Pastors by Worship Attendance




58

Table 5-11: Annual Compensation of Part-Time Solo Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 100% 100% 97% 82%



8.5% 7.4% 5.1% 4.5%

Base Rate Average $16 $16 $15 $15


Average $13,551 $16,981 $15,984 $15,709

Housing Median $15,000 $12,000 $12,000 $7,800

Average $17,555 $12,539 $12,648 $9,029

Parsonage Median - - $6,000 -

Average - - $6,711 -


Average $20,692 $22,453 $22,098 $19,578

Health Insurance Median - - $6,000 -

Average - - $5,429 -

Life Insurance Median - - - -

Average - - - -

Disability Insurance Median - - - -

Average - - - -

Retirement Median - $3,339 $2,400 -

Average - $3,325 $2,989 -

Continuing Education Median - $1,000 $1,000 $500

Average - $838 $965 $834

Total Benefits Median - $2,800 $3,600 $1,200

Average - $4,178 $3,990 $2,639




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-11: Annual Compensation of Part-Time Solo Pastors by Church Setting



59

Table 5-12: Annual Compensation of Part-Time Solo Pastors by Region

REGION

Data Distribution*

New England

Middle Atlantic

South Atlantic

E-N Central

E-S Central

W-N Central


Average weekend worship attendance 40 75 52 42 69 48 54 - -

Average church income $68,100 $109,583 $76,288 $61,193 $71,335 $60,870 $66,423 - -

Average # of years employed 8 5 5 5 5 6 6 - -

Average # of paid vacation days 22 19 16 17 10 17 10 - -

% College graduate or higher 90% 100% 83% 77% 79% 72% 63% - -

% Who receive auto reimbursement/allowance 40% 46% 39% 45% 32% 42% 6% - -

% Ordained 100% 100% 96% 100% 89% 84% 100% - -

% Supervise one or more people 50% 62% 35% 41% 53% 54% 32% - -


- 3.5% 4.0% 5.8% 3.0% 5.6% - - -

Base Rate Average - $16 $14 $15 $18 $12 $18 - -

Base Salary Median - $18,000 $16,630 $12,750 $15,600 $12,250 $17,800 - -

Average - $17,844 $16,129 $13,791 $16,887 $13,832 $18,799 - -

Housing Median $11,000 $15,950 $10,500 $12,000 $14,000 $12,000 $11,500 - -

Average $11,671 $19,065 $11,058 $11,027 $13,556 $11,567 $12,570 - -

Parsonage Median - - - - - - - - -

Average - - - - - - - - -

Total Compensation Median $19,537 $23,200 $22,065 $20,500 $18,200 $18,200 $15,600 - -

Average $21,131 $27,086 $21,887 $21,115 $21,079 $19,507 $20,731 - -

Health Insurance Median - - - - - - - - -

Average - - - - - - - - -

Life Insurance Median - - - - - - - - -

Average - - - - - - - - -

Disability Insurance Median - - - - - - - - -

Average - - - - - - - - -

Retirement Median - - $2,450 $2,100 - - - - -

Average - - $2,825 $2,893 - - - - -

Continuing Education Median - - $700 - - - - - -

Average - - $947 - - - - - -

Total Benefits Median - $3,300 $2,200 $3,814 - - $1,230 - -

Average - $4,701 $3,380 $4,947 - - $1,681 - -

TOTAL COMPENSATION Median $21,783 $33,200 $24,200 $22,850 $19,000 $19,350 $16,200 - -

PLUS BENEFITS Average $23,870 $30,340 $23,287 $23,363 $21,645 $20,766 $21,438 - -


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 5-12: Annual Compensation of Part-Time Solo Pastors by Region




60

Table 5-13: Annual Compensation of Part-Time Solo Pastors by Education

EDUCATIONData








% Ordained 97% 92% 94% 100%



8.3% 7.4% 5.7% 2.3%



Average $15,704 $16,220 $15,243 $19,482

Housing Median $12,000 $8,800 $12,500 $17,250

Average $11,888 $10,250 $12,879 $16,868


Average - - $7,138 -


Average $19,928 $17,652 $22,256 $29,116


Average - - $5,222 -


Average - - - -


Average - - - -

Retirement Median - - $2,300 -

Average - - $3,193 -

Continuing Education Median - - $500 -

Average - - $719 -

Total Benefits Median $1,350 $2,000 $2,400 -

Average $2,427 $3,644 $3,777 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-13: Annual Compensation of Part-Time Solo Pastors by Education



61


Table 5-14: Annual Compensation of Part-Time Solo Pastors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 52 57 47 -

Average church income $67,049 $84,727 $56,849 -

Average # of years employed 2 8 14 -

Average # of paid vacation days 16 15 20 -

% College graduate or higher 80% 79% 67% -

% Who receive auto reimbursement/allowance 39% 37% 33% -

% Ordained 93% 100% 92% -

% Supervise one or more people 43% 61% 36% -


7.0% 3.4% 5.0% -

Base Rate Average $16 $13 - -

Base Salary Median $15,000 $13,200 $21,300 -

Average $15,354 $15,361 $20,318 -

Housing Median $12,000 $15,000 - -

Average $11,830 $15,369 - -

Parsonage Median $7,050 - - -

Average $7,450 - - -

Total Compensation Median $18,720 $20,500 $20,000 -

Average $20,885 $22,999 $22,305 -

Health Insurance Median $5,600 - - -

Average $5,081 - - -


Average - - - -


Average - - - -

Retirement Median $2,300 $3,000 - -

Average $2,817 $3,294 - -

Continuing Education Median $1,000 $600 - -

Average $1,009 $688 - -

Total Benefits Median $2,350 $2,923 - -

Average $3,704 $3,717 - -

TOTAL COMPENSATION Median $19,470 $23,500 $21,650 -

PLUS BENEFITS Average $22,299 $25,123 $24,028 -


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-14: Annual Compensation of Part-Time Solo Pastors by Years Employed




62

Table 5-15: Annual Compensation of Part-Time Solo Pastors by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance - 57 55 - 45 52

Average church income - $77,404 $63,889 - $61,652 $70,571

Average # of years employed - 5 8 - 5 3

Average # of paid vacation days - 14 12 - 19 19

% College graduate or higher - 79% 63% - 83% 88%

% Who receive auto reimbursement/allowance - 28% 21% - 45% 63%

% Ordained - 100% 95% - 91% 100%

% Supervise one or more people - 55% 33% - 36% 63%


- 6.8% - - 5.1% 3.3%

Base Rate Average - $15 $12 - $15 -

Base Salary Median - $15,000 $8,800 - $16,500 -

Average - $15,182 $11,904 - $16,881 -

Housing Median - $12,000 $15,000 - $7,300 -

Average - $12,405 $17,126 - $8,100 -

Parsonage Median - - - - - -

Average - - - - - -

Total Compensation Median - $19,750 $20,400 - $18,000 $23,850

Average - $20,488 $19,586 - $19,765 $22,268

Health Insurance Median - - - - - -

Average - - - - - -

Life Insurance Median - - - - - -

Average - - - - - -


Average - - - - - -

Retirement Median - $1,900 - - $2,064 -

Average - $2,615 - - $2,533 -

Continuing Education Median - - - - $500 -

Average - - - - $1,121 -

Total Benefits Median - $2,323 - - $2,300 -

Average - $2,699 - - $3,532 -

TOTAL COMPENSATION Median - $20,273 $23,400 - $19,440 $24,188

PLUS BENEFITS Average - $21,388 $20,518 - $22,683 $25,319


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-15: Annual Compensation of Part-Time Solo Pastors by Denomination



63


Table 5-16: Annual Compensation of Part-Time Solo Pastors by Gender

GENDERData








% Ordained 94% 100%



6.7% 4.6%

Base Rate Average $15 $15


Average $15,059 $19,270


Average $13,148 $10,303


Average $8,656 -


Average $20,985 $23,107

Health Insurance Median $6,000 -

Average $5,174 -

Life Insurance Median - -

Average - -

Disability Insurance Median - -

Average - -


Average $2,466 $3,652

Continuing Education Median $600 $1,000

Average $769 $1,064


Average $3,123 $5,099




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 5-16: Annual Compensation of Part-Time Solo Pastors by Gender




64

Enter your Church

data below




25% Average










Full-Time Solo Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME SoLo PASToR WoRKSHEETFilling out the Worksheet








3. Use Table 5-2 (page 49) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), locate your worship attendance from the five

65




6. Use Table 5-5 (page 52) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Solo Pastor. on the heading (top row), look for your solo pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 5-6 (page 53) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Solo Pastor. on the heading (top row), locate the number of years your solo pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E S o L o P A S T o R W o R k S H E E T


66

Enter your Church

data below




25% Average










Part-Time Solo Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME SoLo PASToR WoRKSHEETFilling out the Worksheet









67




6. Use Table 5-5 (page 60) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Solo Pastor. on the heading (top row), look for your solo pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 5-6 (page 61) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Solo Pastor. on the heading (top row), locate the number of years your solo pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E S o L o P A S T o R W o R k S H E E T

6eXeCUTiVe OR

AdmiNisTRATiVepAsTORs

69

E X E C U T I V E o R A D M I N I S T R A T I V E P A S T o R S

Employment Profile Executive or Administrative Pastors are those pastors who handle ministry staff supervision, management, and development. More than nine in ten Executive or Administrative Pastors who responded to our survey serve full-time. For this reason, we do not provide part-time data for this position.

More than eight in ten Executive or Administrative Pastors are ordained and male, and 94 percent are employed by the church. on average, they’ve been in their current positions for seven years. More than five in ten have graduate degrees.

The following provides a profile of the demographic data reported for this position:

Full-Time Part-Time


Ordained 84% -

Average years employed 7 -

Male 87% -

Female 13% -

Self-employed (receives 1099) 6% -

Church employee (receives W-2) 94% -

High school diploma 4% -

Associate Degree 8% -

Bachelor’s Degree 33% -

Master’s Degree 46% -

Doctoral Degree 9% -


70

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for Executive or Administrative Pastors who serve full time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, Executive or Administrative Pastors’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Similar to full-time Senior Pastors, the full-time Executive or Administrative Pastor is one of the highest paid positions with comprehensive benefits packages in the local church. Nearly three-fourths of Executive or Administrative Pastors receive housing allowances. Few live in church-provided parsonages. Seven in ten also receive health insurance, and six in ten receive retirement benefits:


Base Salary 99% -

Housing 74% -

Parsonage 3% -

Health Insurance* 71% -

Life Insurance* 36% -

Disability Insurance* 32% -

Retirement 60% -

Continuing Education 26% -

Received Salary Increase 44% -

Received Paid Vacation 98% -

Received Auto Reimbursement/Allowance 43% -


71

E X E C U T I V E o R A D M I N I S T R A T I V E P A S T o R S

KEY PoINTS

Q The majority (55%) of full-time Executive or Administrative Pastors serve in churches with income over $1,000,000. Nearly one-third serve in churches with worship attendance over 1,000.

Q In general, as church income and worship attendance increase, compensation and benefits for full-time Executive or Administrative Pastors also increase.

Q Nearly half of full-time Executive or Administrative Pastors serve in churches set in a suburb of a large city. They generally receive higher compensation and benefits packages compared to those in other settings. Church income in this setting is also higher, which greatly impacts overall compensation.

2000

2001

2002

2003

2004

2005

2006

2007 $81,279

2008 $79,625

2009 $77,972

2011 $78,938**

* No historical data available before 2007.


Compensation & Benefits: National Averages for Full-Time Executive or Administrative Pastors*


72

Table 6-1: Annual Compensation of Full-Time Executive or Administrative Pastors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 76% 85% 86% 80% 85%



2.5% 6.0% 5.7% 4.4% 4.6%


Median $28,500 $38,400 $36,500 $36,100 $50,000

Lowest 25% $17,412 $24,000 $30,584 $28,537 $39,000

Average $33,083 $36,699 $36,850 $43,323 $53,724

Housing Highest 25% $24,000 $28,200 $25,000 $37,000 $40,000

Median $21,000 $23,000 $21,000 $30,000 $30,000

Lowest 25% $16,360 $15,000 $15,000 $24,000 $23,000

Average $21,522 $22,194 $20,461 $30,041 $32,089

Parsonage Highest 25% - - - - -

Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $40,000 $48,000 $55,000 $61,500 $75,000

Lowest 25% $25,000 $39,950 $47,287 $52,001 $62,000

Average $46,938 $50,231 $55,395 $63,106 $79,136

Health Insurance Highest 25% - $11,300 $12,998 $15,000 $13,000

Median - $5,900 $9,600 $12,000 $10,000

Lowest 25% - $2,100 $7,350 $10,000 $6,020

Average - $6,888 $10,157 $11,921 $10,025

Life Insurance Highest 25% - - $360 $625 $500

Median - - $250 $275 $200

Lowest 25% - - $188 $138 $100

Average - - $382 $642 $507

Disability Insurance Highest 25% - - $575 $741 $598

Median - - $250 $500 $437

Lowest 25% - - $108 $500 $200

Average - - $499 $612 $558

Retirement Highest 25% - $4,800 $4,874 $4,588 $8,100

Median - $3,000 $3,029 $2,500 $5,000

Lowest 25% - $1,500 $1,100 $1,200 $2,630

Average - $3,093 $3,227 $3,220 $5,797

Continuing Education Highest 25% - $1,200 $1,360 $1,000 $2,250

Median - $600 $1,000 $750 $1,500

Lowest 25% - $500 $500 $600 $1,000

Average - $806 $1,087 $1,172 $1,944

Total Benefits Highest 25% - $12,000 $14,360 $18,898 $17,200

Median - $7,238 $12,550 $14,000 $12,460

Lowest 25% - $3,300 $7,200 $6,400 $6,855

Average - $7,919 $11,690 $12,959 $13,349



Lowest 25% $25,000 $41,800 $56,576 $64,000 $70,000

Average $49,701 $55,639 $65,821 $75,433 $92,453


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-1: Annual Compensation of Full-Time Executive or Administrative Pastors by Church Income



73

E X E C U T I V E o R A D M I N I S T R A T I V E P A S T o R S — T A B L E 6 - 2

Table 6-2: Annual Compensation of Full-Time Executive or Administrative Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 88% 80% 93% 78% 81% 86%



3.0% 7.9% 4.2% 4.2% 3.0% 4.9%

Base Salary Median - $30,292 $40,000 $45,750 $45,000 $55,000

Average - $34,143 $39,287 $46,744 $46,574 $57,600

Housing Median - $24,000 $22,500 $24,000 $29,500 $31,222

Average - $23,767 $23,389 $25,282 $29,130 $35,622


Average - - - - - -


Average $51,224 $50,270 $57,218 $65,081 $68,229 $86,150

Health Insurance Median - $10,800 $9,600 $10,100 $10,183 $10,098

Average - $10,123 $9,228 $10,173 $10,724 $9,924

Life Insurance Median - $354 $240 $150 $300 $180

Average - $498 $385 $491 $404 $587

Disability Insurance Median - $325 $613 $387 $598 $288

Average - $485 $760 $349 $940 $445

Retirement Median - $3,000 $2,800 $4,588 $4,500 $4,777

Average - $3,127 $3,801 $4,306 $5,048 $5,905

Continuing Education Median - $600 $1,000 $1,000 $1,500 $1,500

Average - $801 $1,353 $1,238 $1,339 $2,326

Total Benefits Median - $12,000 $11,050 $10,666 $13,400 $12,495

Average - $10,847 $11,355 $11,608 $12,795 $13,889




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-2: Annual Compensation of Full-Time Executive or Administrative Pastors by Worship Attendance




74

Table 6-3: Annual Compensation of Full-Time Executive or Administrative Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 888 1,142 925 469

Average church income $1,893,739 $2,081,929 $1,181,158 $657,675





% Ordained 85% 82% 88% 75%



5.9% 4.6% 4.4% 3.0%


Average $44,484 $50,852 $42,042 $45,340

Housing Median $25,000 $30,000 $22,000 -

Average $25,697 $33,149 $23,497 -

Parsonage Median - - - -

Average - - - -


Average $62,772 $75,636 $60,666 $61,603

Health Insurance Median $8,976 $10,900 $9,264 -

Average $8,781 $10,667 $9,646 -


Average $508 $592 $236 -


Average $564 $614 $334 -

Retirement Median $3,755 $4,500 $4,300 -

Average $4,388 $5,174 $4,627 -

Continuing Education Median $1,500 $1,000 $1,000 -

Average $2,631 $1,623 $1,117 -


Average $11,603 $13,087 $11,856 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-3: Annual Compensation of Full-Time Executive or Administrative Pastors by Church Setting



75

Table 6-4: Annual Compensation of Full-Time Executive or Administrative Pastors by Region

REGIONData

Distribution*New

EnglandMiddle Atlantic


E-S Central W-N Central W-S Central Mountain Pacific

Average weekend worship attendance - 578 1,119 999 1,734 637 1,088 630 1,203

Average church income - $988,339 $1,840,873 $1,995,886 $3,241,184 $1,062,972 $2,035,555 $1,075,783 $1,854,541

Average # of years employed - 7 7 8 7 4 7 6 8

Average # of paid vacation days - 20 19 21 16 19 20 20 20

% College graduate or higher - 76% 86% 94% 79% 91% 93% 91% 86%

% Who receive auto reimbursement/allowance - 33% 37% 50% 36% 56% 50% 35% 37%

% Ordained - 81% 79% 83% 71% 85% 85% 91% 90%

% Supervise one or more people - 90% 93% 96% 100% 91% 98% 96% 98%


- 6.8% 5.2% 3.4% 3.3% 4.1% 4.6% 6.8% 4.3%

Base Salary Median - $45,500 $49,000 $45,000 $51,400 $39,750 $49,900 $41,610 $40,000

Average - $44,039 $47,600 $48,051 $54,646 $39,897 $52,533 $45,612 $45,023

Housing Median - $27,550 $30,000 $24,000 $30,000 $21,000 $27,450 $26,000 $30,000

Average - $27,876 $31,499 $26,144 $28,311 $24,062 $29,859 $22,618 $32,470


Average - - - - - - - - -

Total Compensation Median - $65,659 $65,537 $60,000 $69,294 $58,000 $74,000 $64,000 $64,373

Average - $66,218 $69,561 $67,815 $72,846 $58,720 $75,837 $65,688 $67,630

Health Insurance Median - $13,083 $10,200 $12,000 $10,301 $9,600 $8,952 $10,195 $8,454

Average - $12,926 $9,625 $11,246 $10,019 $9,842 $9,430 $9,207 $9,159

Life Insurance Median - - $200 $500 - $190 $375 - $300

Average - - $296 $684 - $275 $631 - $366

Disability Insurance Median - $256 $459 $500 - $250 $290 - $444

Average - $769 $620 $579 - $304 $450 - $465

Retirement Median - $4,800 $3,800 $3,873 - $2,939 $4,125 $4,000 $3,940

Average - $6,420 $4,782 $5,366 - $3,553 $4,972 $3,943 $4,264

Continuing Education Median - $1,500 $1,500 $1,000 - $1,000 $1,200 - $1,000

Average - $1,553 $2,045 $1,591 - $923 $1,568 - $1,750

Total Benefits Median - $15,456 $11,351 $13,500 $11,900 $12,820 $12,150 $11,489 $9,030

Average - $15,931 $11,973 $13,804 $18,417 $10,905 $12,353 $11,814 $10,802

TOTAL COMPENSATION Median - $81,000 $76,480 $76,571 $83,410 $68,837 $86,833 $69,980 $72,843

PLUS BENEFITS Average - $79,873 $80,014 $79,857 $84,686 $67,380 $85,502 $73,906 $81,801


CHARACTERISTICS

COMPENSATION

BENEFITS



Table 6-4: Annual Compensation of Full-Time Executive or Administrative Pastors by Region




76

Table 6-5: Annual Compensation of Full-Time Executive or Administrative Pastors by Education

EDUCATIONData


Average weekend worship attendance 879 1,014 1,008 1,151

Average church income $1,092,914 $1,653,442 $1,898,105 $2,099,796





% Ordained 61% 82% 89% 100%



4.4% 5.3% 4.6% 3.0%


Average $39,955 $46,658 $48,746 $44,518

Housing Median $26,934 $25,000 $28,000 $30,000

Average $25,986 $28,037 $29,320 $29,196


Average - - - -


Average $55,200 $65,102 $72,893 $70,007


Average $12,067 $8,646 $10,512 $9,744


Average $400 $541 $568 $304


Average $654 $367 $621 $550


Average $2,842 $4,007 $5,500 $5,403

Continuing Education Median - $1,200 $1,100 $1,000

Average - $1,660 $1,763 $1,039


Average $11,957 $10,812 $13,517 $12,465




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-5: Annual Compensation of Full-Time Executive or Administrative Pastors by Education



77


Table 6-6: Annual Compensation of Full-Time Executive or Administrative Pastors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 947 1,035 1,352 877






% Ordained 84% 90% 74% 82%



5.4% 4.0% 4.0% 2.8%


Average $45,073 $45,944 $55,577 $46,817

Housing Median $28,000 $26,300 $23,000 $25,000

Average $29,692 $27,532 $22,962 $29,141


Average - - - -


Average $67,046 $68,788 $67,474 $70,291


Average $9,961 $9,934 $9,390 $9,870


Average $428 $695 $326 $556


Average $498 $611 $380 $833


Average $4,261 $5,145 $5,151 $6,419

Continuing Education Median $1,000 $1,200 - $1,000

Average $1,554 $1,646 - $1,364


Average $11,823 $13,218 $10,563 $13,850




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-6: Annual Compensation of Full-Time Executive or Administrative Pastors by Years Employed




78

Table 6-7: Annual Compensation of Full-Time Executive or Administrative Pastors by Denomination

DENOMINATIONData

Distribution*Assemblies of

God BaptistIndependent/ Nondenom. Lutheran Methodist

Presby-terian

Average weekend worship attendance 875 1,195 1,106 - - 742

Average church income $1,682,594 $2,218,391 $1,640,672 - - $2,070,736

Average # of years employed 5 8 7 - - 7

Average # of paid vacation days 20 20 19 - - 22

% College graduate or higher 81% 89% 86% - - 88%

% Who receive auto reimbursement/allowance 52% 54% 26% - - 67%

% Ordained 100% 86% 85% - - 44%

% Supervise one or more people 100% 94% 96% - - 88%


6.7% 2.8% 5.8% - - 2.8%

Base Salary Median $45,000 $48,500 $45,000 - - $50,580

Average $42,475 $49,734 $45,107 - - $57,701

Housing Median $22,000 $26,500 $30,000 - - -

Average $25,149 $28,384 $31,627 - - -


Average - - - - - -

Total Compensation Median $65,659 $72,000 $62,528 - - $77,000

Average $66,426 $72,204 $67,428 - - $69,138

Health Insurance Median $8,933 $10,446 $10,000 - - $9,000

Average $10,293 $10,081 $9,750 - - $10,955

Life Insurance Median $625 $231 $220 - - -

Average $681 $672 $405 - - -

Disability Insurance Median - $279 $473 - - -

Average - $520 $518 - - -

Retirement Median $1,200 $4,789 $3,395 - - $5,775

Average $1,658 $5,258 $4,437 - - $6,375

Continuing Education Median - $1,000 $1,500 - - $1,000

Average - $1,474 $2,238 - - $1,230

Total Benefits Median $9,573 $12,423 $11,815 - - $11,301

Average $9,361 $13,903 $11,899 - - $12,369

TOTAL COMPENSATION Median $76,325 $84,625 $72,942 - - $88,023

PLUS BENEFITS Average $75,342 $84,176 $79,325 - - $81,507


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-7: Annual Compensation of Full-Time Executive or Administrative Pastors by Denomination



79


Table 6-8: Annual Compensation of Full-Time Executive or Administrative Pastors by Gender

GENDERData


Average weekend worship attendance 1,022 919

Average church income $1,795,558 $1,454,805





% Ordained 89% 54%



4.9% 4.0%


Average $47,613 $40,403


Average $28,885 $25,298


Average $33,330 -


Average $70,956 $49,290


Average $10,288 $6,413


Average $521 $332


Average $553 -


Average $4,888 $4,201


Average $1,682 $1,396


Average $12,977 $7,735




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 6-8: Annual Compensation of Full-Time Executive or Administrative Pastors by Gender




80

Enter your Church

data below




25% Average










Executive or Administrative Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE ExECUTIvE oR ADMINISTRATIvE PASToR WoRKSHEETFilling out the Worksheet









81




6. Use Table 6-5 (page 76) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Executive or Administrative Pastor. on the heading (top row), look for your executive or Administrative pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 6-6 (page 77) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Executive or Administrative Pastor. on the heading (top row), locate the number of years your executive or Administrative pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








E X E C U T I V E o R A D M I N I S T R A T I V E P A S T o R W o R k S H E E T

7AssOCiATe

pAsTORs

83

A S S o C I A T E P A S T o R S

Employment Profile The roles and duties of the Associate Pastor are quite diverse depending upon the church. For this survey, an Associate or Assistant Pastor is any paid pastor who assists the Senior Pastor in general or specific ministries other than those specifically listed in the survey. (This excludes Executive, Education, Music, Youth, and Children’s pastors, who were surveyed and reported separately.) Associate Pastor may include positions or responsibilities such as Assimilation Pastor, Congregational Care Pastor, Counseling Pastor, Disabilities Ministry Pastor, Ethnic Ministries Pastor, Evangelism Pastor, Family Life Pastor, Lay Pastor, Membership Pastor, Missions Pastor, outreach Pastor, Prayer Pastor, Teaching/Preaching Pastor, Visitation Pastor, etc.

More than nine in ten full-time Associate Pastors are ordained; 83% are males. Nine in ten are employed by the church, rather than self-employed. The majority have a graduate degree.

Almost one-quarter of the Associate Pastors in this survey serve on a part-time basis. More than eight in ten part-time Associate Pastors are ordained; two-thirds are males.

The statistical profile of Associate Pastors is as follows:

Full-Time Part-Time


Ordained 93% 83%


Male 83% 68%

Female 17% 32%









84

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Associate Pastors and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, Associate Pastors’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Full-time Associate Pastors receive approximately the same benefits as Senior or Executive Pastors. Just like Executive Pastors, Associate Pastors are less likely to live in a church-owned parsonage than a Senior Pastor. on average, Associate Pastors tend to receive overall compensation that is about 75% of what Senior Pastors receive, but about 10% more than that of Solo Pastors. About six in ten full-time Associate Pastors receive health insurance and retirement benefits.


Base Salary 99% 84%

Housing 78% 49%

Parsonage 4% 4%




Retirement 59% 14%






85

A S S o C I A T E P A S T o R S

KEY PoINTS

Q More than four in ten full-time Associate Pastors serve in churches with income higher than $1,000,000.

Q In general, as church income, the minister’s education and years employed increase, average compensation and benefits for full-time Associate Pastors also increase.

Q Full-time Associate Pastors serving churches in a suburban setting or a metropolitan city have higher compensation and benefits packages compared to those serving churches in a small town/rural city or a farming area.

Q Nearly half of part-time Associate Pastors serve in churches with income of $500,000 or less.

2000 $51,973

2001 $54,729

2002 $58,072

2003 $59,742

2004 $61,263

2005 $64,034

2006 $66,310

2007 $64,842

2008 $64,775

2009 $62,024

2011 $62,918*

* The above trend is made available for your reference only. In addition to looking at this overall data, please refer to the detailed tables using your church’s income, attendance, setting, region, and denomination as well as the person’s education, gender, and years employed for guidance in compensating this position.

Compensation & Benefits: National Averages for Full-Time Associate Pastors*


86

Table 7-1: Annual Compensation of Full-Time Associate Pastors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million


Average church income $182,319 $393,516 $636,959 $896,939 $256,227





% Ordained 93% 92% 93% 92% 94%



8.3% 3.8% 3.4% 3.7% 4.6%


Median $26,000 $27,338 $34,120 $37,100 $39,200

Lowest 25% $17,800 $23,448 $25,150 $28,752 $29,300

Average $26,239 $29,010 $35,014 $38,565 $40,025

Housing Highest 25% $20,000 $24,000 $29,400 $30,000 $32,750

Median $14,400 $20,000 $22,000 $21,600 $25,000

Lowest 25% $11,190 $14,630 $18,000 $15,000 $18,800

Average $15,594 $19,967 $22,737 $23,340 $25,882


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $35,638 $44,951 $51,839 $55,000 $60,000

Lowest 25% $24,979 $34,990 $44,189 $45,520 $47,510

Average $35,800 $44,429 $54,793 $56,096 $61,965


Median $5,700 $10,000 $9,926 $9,000 $9,285

Lowest 25% $2,258 $6,050 $5,000 $4,800 $4,692

Average $6,995 $9,585 $9,246 $10,000 $8,979

Life Insurance Highest 25% - $872 $400 $588 $400

Median - $480 $337 $378 $186

Lowest 25% - $205 $200 $211 $109

Average - $515 $324 $440 $310

Disability Insurance Highest 25% - $710 $553 $600 $550

Median - $375 $400 $446 $359

Lowest 25% - $304 $314 $227 $195

Average - $466 $502 $437 $465


Median $2,000 $2,450 $3,920 $2,600 $3,705

Lowest 25% $1,500 $1,530 $1,675 $1,500 $2,153

Average $2,636 $3,636 $4,506 $4,399 $4,447


Median - $1,000 $1,000 $1,500 $1,000

Lowest 25% - $500 $600 $1,000 $500

Average - $1,176 $1,411 $2,045 $1,889


Median $5,000 $10,151 $8,783 $10,775 $10,500

Lowest 25% $2,000 $4,050 $3,795 $6,100 $5,100

Average $7,202 $10,009 $10,083 $12,182 $11,282



Lowest 25% $25,279 $44,940 $51,000 $56,130 $56,050

Average $39,565 $52,521 $63,364 $67,506 $71,624


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-1: Annual Compensation of Full-Time Associate Pastors by Church Income



87

A S S o C I A T E P A S T o R S — T A B L E 7 - 2

Table 7-2: Annual Compensation of Full-Time Associate Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 93% 93% 93% 93% 89% 95%



3.7% 4.4% 4.3% 3.8% 4.3% 5.6%


Average $17,678 $31,291 $35,364 $38,038 $35,541 $42,390

Housing Median $14,700 $19,266 $20,116 $24,000 $25,000 $25,000

Average $15,140 $19,283 $23,171 $25,596 $25,309 $25,657


Average - - - - - -


Average $24,931 $46,657 $52,728 $59,038 $56,240 $64,355


Average - $8,807 $9,603 $9,945 $9,825 $8,257


Average - $498 $337 $348 $485 $270


Average - $473 $452 $504 $789 $346


Average - $4,393 $4,468 $5,144 $3,550 $3,471

Continuing Education Median - $1,000 $1,500 $1,000 $750 $1,200

Average - $1,494 $1,783 $1,641 $1,483 $2,282


Average - $10,128 $10,899 $12,771 $11,952 $9,475




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-2: Annual Compensation of Full-Time Associate Pastors by Worship Attendance




88

Table 7-3: Annual Compensation of Full-Time Associate Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 975 1,061 578 361

Average church income $1,734,870 $1,724,269 $870,740 $517,875





% Ordained 93% 94% 93% 88%



4.9% 4.2% 4.6% 3.0%


Average $36,666 $37,440 $33,225 $38,583

Housing Median $22,000 $24,000 $19,802 -

Average $23,716 $25,591 $19,949 -

Parsonage Median - $16,875 $9,600 -

Average - $17,168 $10,400 -


Average $54,761 $58,425 $48,955 $46,333


Average $8,322 $9,689 $8,756 -


Average $296 $332 $482 -


Average $471 $382 $605 -


Average $4,948 $4,221 $3,805 -


Average $1,735 $1,640 $1,699 -


Average $11,135 $11,035 $9,891 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-3: Annual Compensation of Full-Time Associate Pastors by Church Setting



89

Table 7-4: Annual Compensation of Full-Time Associate Pastors by Region

REGION

Data Distribution* New England



Average weekend worship attendance 460 863 744 717 765 599 1,237 619 1,212

Average church income $1,040,942 $1,398,126 $1,330,394 $1,186,306 $1,137,505 $919,626 $2,178,288 $901,817 $1,701,483





% Ordained 100% 91% 91% 97% 100% 87% 98% 93% 92%



5.3% 3.3% 4.6% 4.1% 5.8% 3.6% 5.9% 4.2% 4.5%


Average $45,707 $35,344 $37,401 $34,585 $34,225 $32,746 $36,587 $39,444 $34,151

Housing Median - $24,000 $22,000 $20,000 $16,300 $19,000 $20,000 $27,231 $27,150

Average - $22,663 $22,980 $20,629 $18,475 $20,556 $22,020 $28,109 $27,084


Average - - - - - - - - -


Average $65,756 $53,970 $55,764 $50,527 $48,011 $49,802 $53,072 $58,542 $57,530


Average - $10,539 $8,971 $10,043 $8,429 $9,426 $7,470 $7,967 $8,860


Average - - $340 $324 - $314 $363 - $192

Disability Insurance Median - - $408 $475 $469 $375 - - $162

Average - - $482 $538 $845 $435 - - $292

Retirement Median - $2,310 $3,729 $3,381 $3,500 $1,530 $3,500 $2,600 $3,000

Average - $3,215 $4,438 $4,448 $3,676 $3,698 $4,707 $3,986 $3,885

Continuing Education Median - $1,200 $1,350 $1,000 $1,500 $1,000 $1,000 $2,000 $1,000

Average - $2,009 $1,986 $1,366 $1,467 $1,292 $1,562 $2,944 $1,094


Average $13,759 $10,170 $11,137 $11,562 $10,429 $11,438 $9,035 $9,624 $10,017




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 7-4: Annual Compensation of Full-Time Associate Pastors by Region




90

Table 7-5: Annual Compensation of Full-Time Associate Pastors by Education

EDUCATIONData


Average weekend worship attendance 1,011 947 775 727






% Ordained 86% 90% 96% 100%



7.7% 5.2% 3.7% 2.6%


Average $31,031 $35,658 $36,571 $36,588

Housing Median $19,266 $20,000 $24,000 $24,000

Average $20,550 $21,494 $24,192 $25,963


Average - - $14,292 -


Average $44,471 $52,003 $56,491 $61,148


Average $7,757 $8,792 $9,885 $7,946


Average $242 $439 $366 -


Average $308 $430 $464 -


Average $1,976 $3,046 $4,763 $6,061


Average $1,415 $1,570 $1,619 $2,347


Average $8,054 $9,557 $11,759 $11,738




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-5: Annual Compensation of Full-Time Associate Pastors by Education



91


Table 7-6: Annual Compensation of Full-Time Associate Pastors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 93% 90% 97% 97%



4.8% 5.2% 2.8% 3.0%


Average $34,150 $35,834 $37,208 $43,171

Housing Median $20,550 $20,000 $20,000 $24,000

Average $22,583 $22,158 $22,253 $27,301


Average $11,441 - - -


Average $52,343 $52,145 $56,544 $65,572


Average $8,273 $10,274 $10,332 $8,527


Average $313 $411 $373 $265


Average $456 $475 $458 $539


Average $4,371 $3,426 $5,160 $4,528

Continuing Education Median $1,000 $1,000 $1,100 $750

Average $1,765 $1,345 $1,606 $703


Average $10,021 $10,695 $12,932 $11,104




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-6: Annual Compensation of Full-Time Associate Pastors by Years Employed




92

Table 7-7: Annual Compensation of Full-Time Associate Pastors by Denomination

DENOMINATIONData



Presby-terian

Average weekend worship attendance 716 823 1,260 604 744 570

Average church income $1,377,735 $1,532,244 $1,700,256 $1,184,509 $1,324,786 $1,456,351





% Ordained 96% 96% 93% 93% 88% 89%



7.0% 3.2% 6.0% 2.8% 5.0% 3.9%


Average $32,243 $33,739 $37,078 $44,359 $41,408 $35,508

Housing Median $20,500 $20,134 $22,000 - $15,000 $25,000

Average $20,032 $22,485 $23,954 - $14,641 $26,846


Average - - - - - -


Average $49,043 $54,035 $55,933 $55,347 $53,206 $59,064

Health Insurance Median $9,000 $9,286 $8,901 - $8,488 $11,500

Average $7,881 $9,076 $8,639 - $9,337 $12,253

Life Insurance Median - $275 $175 - - $216

Average - $404 $273 - - $255

Disability Insurance Median - $332 $288 - - $466

Average - $305 $317 - - $499


Average - $3,383 $2,493 $8,077 $5,531 $6,726

Continuing Education Median - $1,000 $1,750 - $1,500 $1,200

Average - $1,359 $2,067 - $1,660 $1,773


Average $9,074 $10,444 $9,318 $12,329 $13,072 $13,976




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-7: Annual Compensation of Full-Time Associate Pastors by Denomination



93


Table 7-8: Annual Compensation of Full-Time Associate Pastors by Gender

GENDERData








% Ordained 94% 87%



4.3% 5.6%


Average $35,844 $35,362


Average $23,219 $21,904


Average $13,647 -


Average $55,557 $46,603


Average $9,412 $7,625


Average $348 $466

Disability Insurance Median $360 $540

Average $430 $598


Average $3,881 $5,611


Average $1,635 $1,751


Average $10,657 $10,572




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-8: Annual Compensation of Full-Time Associate Pastors by Gender




94

Table 7-9: Annual Compensation of Part-Time Associate Pastors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 85% 76% 76% 85% 88%



10.9% 2.8% 4.5% 9.0% 7.6%

Base Rate Average $14 $20 $17 $15 $22

Base Salary Median $11,424 $14,960 $14,000 $11,100 $17,904

Average $13,253 $16,605 $17,208 $14,548 $26,201

Housing Median $10,000 $18,640 $13,928 - $25,999

Average $11,509 $16,199 $13,584 - $23,243

Parsonage Median - - - - -

Average - - - - -

Total Compensation Median $16,500 $17,400 $15,000 $12,025 $26,000

Average $17,640 $23,710 $19,752 $18,991 $30,119

Health Insurance Median - - - - -

Average - - - - -

Life Insurance Median - - - - -

Average - - - - -


Average - - - - -

Retirement Median - - - - -

Average - - - - -

Continuing Education Median $400 $875 - - -

Average $718 $1,989 - - -

Total Benefits Median $750 $3,750 - - -

Average $1,853 $3,636 - - -

TOTAL COMPENSATION Median $17,650 $16,815 $15,013 $12,025 $27,756

PLUS BENEFITS Average $18,633 $24,176 $20,636 $20,856 $36,929


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-9: Annual Compensation of Part-Time Associate Pastors by Church Income



95

A S S o C I A T E P A S T o R S — T A B L E 7 - 1 0

Table 7-10: Annual Compensation of Part-Time Associate Pastors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 64% 87% 83% 78% 71% 94%



7.5% 7.8% 4.8% 6.1% 8.0% -

Base Rate Average $16 $18 $18 $17 - -

Base Salary Median $7,384 $14,000 $16,480 $13,055 - -

Average $9,616 $16,870 $18,870 $17,253 - -

Housing Median - $12,364 $16,500 $28,000 - $17,999

Average - $13,156 $16,891 $25,186 - $18,305


Average - - - - - -


Average $15,125 $21,042 $25,930 $27,048 $22,991 $23,199


Average - - - - - -


Average - - - - - -


Average - - - - - -

Retirement Median - $1,859 - - - -

Average - $2,210 - - - -

Continuing Education Median - $750 - - - -

Average - $1,639 - - - -

Total Benefits Median - $3,000 - - - -

Average - $3,242 - - - -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 7-10: Annual Compensation of Part-Time Associate Pastors by Worship Attendance




96

Table 7-11: Annual Compensation of Part-Time Associate Pastors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area


Average church income $1,112,358 $907,271 $602,078 -





% Ordained 96% 80% 77% -



7.9% 7.5% 6.4% -

Base Rate Average $17 $18 $18 -


Average $11,222 $20,171 $19,634 -

Housing Median $15,400 $18,650 $12,000 -

Average $16,102 $19,753 $13,125 -


Average - - - -


Average $18,597 $27,656 $19,104 -

Health Insurance Median - - - -

Average - - - -


Average - - - -


Average - - - -

Retirement Median - - - -

Average - - - -

Continuing Education Median - $500 $700 -

Average - $1,471 $873 -


Average $1,857 $3,283 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-11: Annual Compensation of Part-Time Associate Pastors by Church Setting



97

Table 7-12: Annual Compensation of Part-Time Associate Pastors by Region

REGIONData

Distribution*New




Average weekend worship attendance - 483 633 341 - 411 788 - 704

Average church income - $669,877 $1,097,860 $556,083 - $454,588 $1,324,201 - $980,904

Average # of years employed - 4 4 6 - 8 5 - 8

Average # of paid vacation days - 15 13 19 - 20 12 - 17

% College graduate or higher - 100% 86% 80% - 89% 69% - 96%

% Who receive auto reimbursement/allowance - 36% 37% 44% - 67% 29% - 43%

% Ordained - 82% 81% 76% - 76% 86% - 95%

% Supervise one or more people - 45% 26% 52% - 53% 43% - 57%


- 2.7% 8.2% 6.4% - 6.6% 8.3% - 6.3%

Base Rate Average - - $21 $16 - $13 $20 - $20

Base Salary Median - $14,000 $9,100 $11,800 - $12,582 $18,810 - $21,600

Average - $14,478 $14,340 $13,995 - $12,490 $23,250 - $22,580

Housing Median - - $27,000 - - $15,000 - - $16,500

Average - - $24,506 - - $12,878 - - $17,405


Average - - - - - - - - -

Total Compensation Median - $13,000 $22,048 $13,200 - $16,500 $15,724 - $32,000

Average - $16,831 $25,883 $16,846 - $18,607 $20,841 - $31,518


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -

Retirement Median - - - - - - - - -

Average - - - - - - - - -

Continuing Education Median - - - - - - - - -

Average - - - - - - - - -

Total Benefits Median - - $1,377 $1,479 - - - - $750

Average - - $3,684 $2,387 - - - - $1,818

TOTAL COMPENSATION Median - $13,500 $24,187 $14,400 - $17,650 $16,617 - $33,200

PLUS BENEFITS Average - $18,337 $27,407 $17,413 - $19,029 $20,969 - $33,838


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 7-12: Annual Compensation of Part-Time Associate Pastors by Region




98

Table 7-13: Annual Compensation of Part-Time Associate Pastors by Education

EDUCATIONData








% Ordained 65% 83% 87% 85%



6.7% 8.3% 6.7% 5.0%



Average $13,555 $15,502 $20,851 $15,420

Housing Median - $22,380 $12,364 -

Average - $22,702 $12,643 -


Average - - - -


Average $14,509 $25,718 $22,604 $22,475


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - $938 -

Total Benefits Median - - $2,008 -

Average - - $3,418 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-13: Annual Compensation of Part-Time Associate Pastors by Education



99


Table 7-14: Annual Compensation of Part-Time Associate Pastors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years


Average church income $753,217 $1,050,860 $1,026,403 $573,000





% Ordained 82% 92% 100% 63%



8.6% 4.0% 5.0% 5.3%


Base Salary Median $13,663 $12,000 - $12,405

Average $18,015 $17,578 - $11,612

Housing Median $15,000 $13,200 - -

Average $15,766 $16,324 - -


Average - - - -


Average $21,667 $23,083 $27,317 $24,895


Average $4,293 - - -


Average - - - -


Average - - - -

Retirement Median $2,603 - - -

Average $4,869 - - -

Continuing Education Median $700 - - -

Average $1,222 - - -


Average $2,796 $2,564 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-14: Annual Compensation of Part-Time Associate Pastors by Years Employed




100

Table 7-15: Annual Compensation of Part-Time Associate Pastors by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance - 438 842 483 235 306

Average church income - $690,663 $1,115,119 $586,571 $385,200 $600,518

Average # of years employed - 5 8 3 5 4

Average # of paid vacation days - 14 17 24 16 17

% College graduate or higher - 79% 83% 100% 82% 100%

% Who receive auto reimbursement/allowance - 59% 29% 63% 36% 62%

% Ordained - 89% 80% 88% 73% 92%

% Supervise one or more people - 54% 60% 25% 45% 23%


- 4.5% - 5.0% 3.0% 2.5%

Base Rate Average - $17 $17 - $16 $22

Base Salary Median - $15,750 $13,393 - $14,000 $13,000

Average - $18,769 $21,681 - $15,374 $15,216

Housing Median - $15,950 $18,650 - - -

Average - $17,225 $18,620 - - -


Average - - - - - -

Total Compensation Median - $20,950 $21,800 $21,050 $14,700 $14,524

Average - $27,304 $26,473 $19,275 $15,892 $17,448


Average - - - - - -


Average - - - - - -


Average - - - - - -

Retirement Median - - - - - -

Average - - - - - -

Continuing Education Median - - - - - -

Average - - - - - -


Average - $3,353 - - - -

TOTAL COMPENSATION Median - $21,025 $23,094 $22,300 $15,013 $16,815

PLUS BENEFITS Average - $28,645 $32,668 $20,275 $16,898 $17,951


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-15: Annual Compensation of Part-Time Associate Pastors by Denomination



101


Table 7-16: Annual Compensation of Part-Time Associate Pastors by Gender

GENDERData








% Ordained 84% 81%



8.2% 5.5%



Average $18,687 $16,270


Average $16,276 $18,092

Parsonage Median - -

Average - -


Average $22,662 $22,528


Average $5,559 -


Average - -


Average $355 -

Retirement Median $1,273 -

Average $1,628 -

Continuing Education Median $500 $700

Average $1,247 $1,329


Average $2,991 $2,670




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 7-16: Annual Compensation of Part-Time Associate Pastors by Gender




102

Enter your Church

data below




25% Average










Full-Time Associate Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME ASSoCIATE PASToR WoRKSHEETFilling out the Worksheet









103




6. Use Table 7-5 (page 90) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Associate Pastor. on the heading (top row), look for your Associate pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 7-6 (page 91) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Associate Pastor. on the heading (top row), locate the number of years your Associate pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E A S S o C I A T E P A S T o R W o R k S H E E T


104

Enter your Church

data below




25% Average










Part-Time Associate Pastor WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME ASSoCIATE PASToR WoRKSHEETFilling out the Worksheet









105




6. Use Table 7-13 (page 98) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Associate Pastor. on the heading (top row), look for your Associate pastor’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 7-14 (page 99) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Associate Pastor. on the heading (top row), locate the number of years your Associate pastor has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E A S S o C I A T E P A S T o R W o R k S H E E T

8AdULT miNisTRY/

ChRisTiANedUCATiON

pAsTORs/diReCTORs

107

A D U LT M I N I S T RY / C H R I S T I A N E D U C AT I o N PA S T o R S / D I R E C T o R S

Employment Profile For the purposes of this book, Adult Ministry and Christian Education Pastors/Directors have been reported together.

Adult Ministry Pastors/Directors include paid pastors and directors of church ministries for adults, married couples, men, singles, seniors, women, young adults, etc.

Christian Education Pastors/Directors include paid pastors and directors of educational ministries based on purpose rather than age gradation, such as Bible studies, cell groups, Christian education, discipleship, equipping, small groups, spiritual formation, etc.

Just over half (56%) of the full-time Adult Ministry and Christian Education Pastors/Directors who reported are ordained ministers. Almost all are employed by the church, rather than self-employed. More than 8 in 10 have at least a college degree, and about half have a graduate degree.

More than one-third of the participants in this survey work on a part-time basis. More than three in ten part-time Adult Ministry and Christian Education Pastors/Directors are ordained males.


Full-Time Part-Time


Ordained 56% 31%


Male 57% 33%

Female 43% 67%









108

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for Adult Ministry and Christian Education Pastors/Directors who serve full-time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, Adult Ministry and Christian Education Pastors’/Directors’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives. There is also a table showing compensation plus benefits data for those who serve part-time presented according to church income. A worksheet at the end of this chapter is provided to help you apply the data to your church’s situation.

The total compensation plus benefits amount includes the base salary, housing and/or parsonage amount, health, life, and disability insurance payments, retirement contribution, and educational funds.

Full-timers in adult and education ministries receive benefits packages comparable to those of other professional and ministerial staff members within the church. Just about half receive a housing allowance, and nearly six in ten receive health insurance and retirement benefits.

Part-timers receive few benefits, with the most common being paid vacation.


Base Salary 98% 96%

Housing 48% 13%

Parsonage 2% 1%




Retirement 56% 11%






109

A D U LT M I N I S T RY / C H R I S T I A N E D U C AT I o N PA S T o R S / D I R E C T o R S

KEY PoINTS

Q Almost six in ten full-time Adult Ministry and Christian Education Pastors/Directors reporting serve churches with income higher than $1,000,000 and worship attendance of more than 500.

Q Nearly six in ten part-time Adult Ministry and Christian Education Pastors/Directors serve in churches with income of $750,000 or less.

Q In general, as church income, worship attendance, and the minister’s education level increase, compensation and benefits for full-time adult and education ministers also increase.

Q Full-time Adult Ministry and CE Pastors serving churches in a suburban setting or a metropolitan city have higher compensation and benefits packages compared to those serving churches in a small town/rural city.

2000

2001

2002

2003

2004

2005

2006 $67,711

2007 $59,791

2008 $60,312

2009 $58,877

2011 $56,495**



Compensation & Benefits: National Averages for Full-Time Adult Ministry/ Christian Education Pastors/Directors*


110

Table 8-1: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Church Income

CHURCH INCOME

Data Distribution*$250K & Under

$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Average weekend worship attendance - 266 384 601 1,281

Average church income - $399,090 $647,323 $861,337 $2,817,996

Average # of years employed - 5 7 6 7

Average # of paid vacation days - 19 17 17 19

% College graduate or higher - 81% 65% 82% 92%

% Who receive auto reimbursement/allowance - 34% 26% 57% 38%

% Ordained - 25% 36% 68% 67%

% Supervise one or more people - 66% 45% 79% 65%


- 6.1% 2.8% 3.7% 4.7%

Base Salary Highest 25% - $39,880 $39,800 $46,350 $50,000

Median - $32,421 $32,450 $42,000 $40,000

Lowest 25% - $27,500 $27,000 $30,000 $30,250

Average - $31,632 $33,612 $37,499 $40,795

Housing Highest 25% - - - $31,252 $33,950

Median - - - $22,000 $25,000

Lowest 25% - - - $11,940 $19,384

Average - - - $22,286 $25,587


Median - - - - -

Lowest 25% - - - - -

Average - - - - -

Total Compensation Highest 25% - $42,000 $50,000 $57,680 $66,000

Median - $37,000 $34,000 $47,750 $55,000

Lowest 25% - $30,000 $28,752 $42,735 $41,208

Average - $37,441 $36,917 $50,073 $55,503


Median - $4,650 $5,750 $7,000 $10,500

Lowest 25% - $3,550 $4,164 $3,500 $5,000

Average - $6,772 $8,290 $7,820 $9,350

Life Insurance Highest 25% - - - $400 $499

Median - - - $138 $291

Lowest 25% - - - $113 $183

Average - - - $272 $345

Disability Insurance Highest 25% - - - - $865

Median - - - - $424

Lowest 25% - - - - $270

Average - - - - $661

Retirement Highest 25% - $4,474 - $5,129 $5,374

Median - $3,300 - $2,000 $3,502

Lowest 25% - $2,000 - $1,193 $2,003

Average - $3,430 - $2,986 $3,991


Median - $650 $1,500 $1,200 $1,000

Lowest 25% - $500 $875 $600 $625

Average - $856 $1,465 $1,433 $1,233


Median - $5,000 $5,100 $7,100 $7,887

Lowest 25% - $2,000 $3,328 $1,869 $4,400

Average - $6,179 $7,050 $8,069 $10,504

TOTAL COMPENSATION Highest 25% - $49,250 $57,677 $65,825 $81,250

PLUS BENEFITS Median - $41,300 $37,225 $55,746 $62,800

Lowest 25% - $32,678 $30,000 $44,519 $49,850

Average - $41,100 $42,128 $56,989 $64,948


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-1: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Church Income



111

A D U LT M I N I S T RY / C H R I S T I A N E D U C AT I o N PA S T o R S / D I R E C T o R S — TA B L E 8 - 2

Table 8-2: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance - 209 421 637 894 2,006

Average church income - $627,318 $1,141,253 $1,068,508 $1,995,248 $3,573,182





% Ordained - 28% 55% 59% 55% 77%



- 5.0% 2.0% 4.3% 7.2% 4.3%


Average - $33,072 $36,824 $38,668 $39,867 $40,742

Housing Median - $27,000 $19,500 $17,000 $26,000 $26,152

Average - $26,042 $18,695 $18,035 $27,254 $26,765


Average - - - - - -


Average - $38,442 $45,897 $47,929 $54,597 $57,186


Average - $6,262 $8,719 $8,006 $8,989 $9,504

Life Insurance Median - - - - $450 $245

Average - - - - $403 $355

Disability Insurance Median - - - - $580 $367

Average - - - - $881 $449


Average - $4,194 $3,702 $2,978 $3,809 $3,711

Continuing Education Median - $1,000 $1,000 - $500 $1,000

Average - $1,044 $1,260 - $1,340 $1,318


Average - $6,172 $8,623 $8,107 $10,090 $10,876




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-2: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Worship Attendance


* For detailed description and definitions of Data Distribution (Median and Average), see Chapter1, “Explanation of Data Distribution.”


112

Table 8-3: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 1,165 881 839 -

Average church income $2,556,045 $1,987,009 $1,091,206 -





% Ordained 58% 60% 49% -



6.3% 3.8% 5.1% -


Average $41,218 $38,364 $32,954 -

Housing Median $32,450 $27,000 $20,000 -

Average $29,773 $25,927 $17,838 -


Average - - - -


Average $52,303 $52,664 $41,196 -


Average $7,227 $9,236 $8,946 -

Life Insurance Median $350 $220 - -

Average $391 $325 - -

Disability Insurance Median $500 $342 - -

Average $602 $589 - -


Average $4,709 $3,805 $3,258 -


Average $1,225 $1,204 $1,190 -


Average $10,118 $9,439 $8,002 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-3: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Church Setting



113

Table 8-4: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Region

REGION

Data Distribution*

New England



Average weekend worship attendance - 645 808 887 1,346 800 1,140 1,713 759






% Ordained - 50% 47% 39% 80% 54% 73% 62% 74%



- 2.6% 3.9% 3.6% 2.2% 4.4% 5.8% 16.0% 10.6%


Average - $34,999 $41,646 $36,305 $39,376 $34,426 $40,293 $37,833 $30,288

Housing Median - $11,500 $27,000 $20,112 $25,790 $22,000 $32,950 - $29,400

Average - $12,900 $25,351 $20,302 $26,768 $21,423 $29,661 - $27,539


Average - - - - - - - - -


Average - $43,565 $50,566 $44,417 $60,790 $43,908 $57,516 $44,933 $49,291

Health Insurance Median - $8,588 $5,050 $10,500 - $10,800 $6,000 $7,200 $12,000

Average - $8,651 $7,168 $9,883 - $10,101 $7,272 $7,107 $9,521

Life Insurance Median - - $282 $400 - - $250 - -

Average - - $406 $384 - - $339 - -

Disability Insurance Median - - $500 $500 - $497 $420 - -

Average - - $786 $710 - $776 $471 - -

Retirement Median - $2,310 $4,500 $2,501 - $3,500 $3,000 - $3,060

Average - $2,854 $5,102 $2,966 - $4,044 $4,181 - $3,526

Continuing Education Median - $875 $1,000 $1,100 - $800 $1,000 - -

Average - $1,069 $1,335 $1,275 - $1,088 $1,088 - -


Average - $8,740 $8,126 $8,920 $11,173 $10,155 $9,574 $7,256 $10,489




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 8-4: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Region




114

Table 8-5: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Education

EDUCATIONData


Average weekend worship attendance 1,075 840 870 1,188






% Ordained 26% 51% 67% 79%



7.2% 4.3% 4.5% 2.0%


Average $32,695 $36,062 $40,056 $44,821

Housing Median $27,000 $23,000 $26,076 $20,000

Average $27,544 $22,520 $25,775 $22,420


Average - - - -


Average $38,398 $47,118 $53,886 $57,686


Average $5,571 $8,754 $8,728 $10,109


Average $490 $285 $429 -

Disability Insurance Median - $342 $500 -

Average - $503 $815 -


Average $4,364 $3,483 $4,036 $4,860

Continuing Education Median - $1,000 $1,000 -

Average - $1,190 $1,300 -


Average $6,022 $8,474 $10,009 $11,589




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-5: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Education



115


Table 8-6: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 916 810 1,107 1,032






% Ordained 54% 53% 63% 71%



6.8% 3.0% 2.5% 2.5%


Average $36,898 $34,317 $45,050 $47,181

Housing Median $22,500 $24,000 $30,030 $32,000

Average $23,190 $24,834 $28,789 $28,333


Average - - - -


Average $48,700 $44,294 $54,939 $65,395


Average $8,517 $7,492 $10,211 $10,071

Life Insurance Median $222 $400 - $200

Average $303 $460 - $350

Disability Insurance Median $405 $200 - $492

Average $679 $389 - $705


Average $3,649 $3,853 $4,495 $5,213

Continuing Education Median $1,000 $1,200 - -

Average $1,150 $1,280 - -


Average $8,945 $7,950 $9,837 $13,731




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-6: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Years Employed




116

Table 8-7: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Denomination

DENOMINATION

Data Distribution* Assemblies of God Baptist


Presby-terian

Average weekend worship attendance - 1,010 1,411 693 621 568

Average church income - $2,181,526 $2,974,135 $2,668,663 $1,018,943 $1,080,147





% Ordained - 73% 75% 63% 18% 24%



- 4.5% - 2.2% 3.2% 3.2%


Average - $41,737 $32,881 $35,394 $37,487 $39,167

Housing Median - $28,800 $24,000 $27,000 - -

Average - $27,052 $22,992 $25,389 - -


Average - - - - - -


Average - $60,792 $49,142 $47,463 $39,087 $45,197


Average - $9,754 $8,378 $12,491 $2,867 $7,917

Life Insurance Median - $192 $300 - - -

Average - $357 $378 - - -

Disability Insurance Median - $404 - - - -

Average - $526 - - - -

Retirement Median - $3,677 $2,500 $3,500 - $4,487

Average - $4,433 $2,932 $4,443 - $4,778

Continuing Education Median - $1,500 - $800 $550 $1,000

Average - $1,415 - $975 $688 $1,250


Average - $11,532 $9,128 $13,683 $3,984 $7,553




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-7: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Denomination



117


Table 8-8: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Gender

GENDERData








% Ordained 80% 25%



5.8% 3.5%


Average $39,817 $34,586


Average $24,421 $24,357


Average - -


Average $57,670 $38,405


Average $9,623 $6,131


Average $355 $350


Average $621 $502


Average $4,159 $3,394


Average $1,335 $1,116


Average $11,408 $5,815




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 8-8: Annual Compensation of Full-Time Adult Ministry/Christian Education Pastors/Directors by Gender




118

Table 8-9: Annual Compensation of Part-Time Adult Ministry/Christian Education Pastors/Directors by Church Income

CHURCH INCOMEData

Distribution* $250K & Under$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 35% 19% 29% 36% 30%



5.4% 2.8% 4.9% 3.3% 5.6%



Average $14,248 $15,664 $21,591 $17,039 $19,195

Housing Median - - - - -

Average - - - - -


Average - - - - -


Average $13,795 $16,691 $22,941 $19,945 $21,584


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -

Continuing Education Median - - $450 - -

Average - - $1,031 - -

Total Benefits Median - - - - -

Average - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 8-9: Annual Compensation of Part-Time Adult Ministry/Christian Education Pastors/Directors by Church Income



119

Enter your Church

data below




25% Average










HoW To USE THE ADULT MINISTRY/CHRISTIAN EDUCATIoN PASToR/DIRECToR WoRKSHEETFilling out the Worksheet









Adult Ministry/Christian Education Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

A D U L T M I N I S T R Y / C H R I S T I A N E D U C A T I o N P A S T o R / D I R E C T o R W o R k S H E E T


120




6. Use Table 8-5 (page 114) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Adult Ministry/Christian Education Pastor/Director. on the heading (top row), look for your Adult ministry/Christian education pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 8-6 (page 115) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Adult Ministry/Christian Education Pastor/Director. on the heading (top row), locate the number of years your Adult ministry/Christian education pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








9YOUTh

pAsTORs/diReCTORs


122

Employment Profile Youth Pastors/Directors include paid pastors and directors of junior high, senior high, or college students. This category may include such titles as Campus Pastor, College Minister, Junior High Pastor/Director, Senior High Pastor/Director, Youth Center Director, Youth Pastor/Director, etc.

on average, Youth Pastors/Directors have been employed in their current positions for fewer years than other church staff. An equal percentage of full-time and part-time Youth Pastors/Directors are considered church employees (92% each), rather than self-employed. Among full-timers, about nine in ten have a college degree and are male.

More than twice as many full-time as part-time Youth Pastors/Directors are ordained. Approximately one-fourth of the Youth Pastors/Directors in this sample work part time. of this part-time group, females account for 31%, compared to 10% of full-timers.

The following is a profile of the demographics reported for this position:

Full-Time Part-Time


Ordained 67% 29%


Male 90% 69%

Female 10% 31%








123

Y o U T H P A S T o R S / D I R E C T o R S

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Youth Pastors/Directors and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the compensation plus benefits of Youth Pastors/Directors can be analyzed and compared from a variety of useful perspectives.

The total compensation plus benefits amount includes the base salary, housing and/or parsonage amount, health, life, and disability insurance payments, retirement contribution, and educational funds. A worksheet at the end of this chapter is provided to help you apply the data to your church’s situation.

The average compensation and benefits for full-time Youth Pastors/Directors is comparable to Children’s/Preschool Pastors/Directors and full-time Adult Ministry/Christian Education Pastors/Directors. A small fraction of part-time Youth Pastors/Directors receive benefits similar to those received by their full-time counterparts.


Base Salary 98% 96%

Housing 48% 9%

Parsonage 2% 3%




Retirement 56% 7%







124

KEY PoINTS

Q About six in ten part-time Youth Pastors/Directors serve in smaller churches with 300 or less in attendance, or church income of $500,000 or less.

Q In general, as church income, church attendance, and the minister’s education level increase, compensation and benefits for full-time Youth Pastors/Directors also increase.

Q The vast majority of full-time Youth Pastors/Directors in this report serve in churches set in a suburb of a large city or a small town/rural city. Youth Pastors/Directors in metropolitan cities and suburbs of large cities have higher compensation packages than their counterparts in small towns/rural cities or farming areas.

2000 $42,561

2001 $43,288

2002 $45,043

2003 $47,058

2004 $47,302

2005 $50,371

2006 $51,640

2007 $50,824

2008 $51,484

2009 $50,540

2011 $51,825*


Compensation & Benefits: National Averages for Full-Time Youth Pastors/Directors*

125

Table 9-1: Annual Compensation of Full-Time Youth Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 63% 71% 63% 67% 68%



3.6% 4.4% 4.2% 4.0% 4.9%


Median $27,050 $27,000 $30,450 $34,500 $32,210

Lowest 25% $18,250 $21,257 $22,000 $23,500 $23,550

Average $27,640 $27,906 $29,765 $34,060 $33,259

Housing Highest 25% $20,140 $22,500 $23,410 $26,940 $29,890

Median $15,500 $18,000 $18,000 $20,000 $23,274

Lowest 25% $10,200 $14,450 $14,040 $16,800 $18,558

Average $14,896 $18,784 $19,059 $22,414 $24,751


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $35,050 $38,591 $40,000 $44,800 $47,318

Lowest 25% $29,395 $34,500 $36,633 $38,020 $40,000

Average $35,873 $40,190 $42,525 $45,878 $49,420


Median $3,888 $8,000 $8,058 $6,000 $8,700

Lowest 25% $2,160 $3,600 $4,700 $3,723 $4,800

Average $4,760 $8,478 $8,508 $7,416 $9,104

Life Insurance Highest 25% - - $174 $420 $420

Median - - $103 $400 $198

Lowest 25% - - $46 $105 $83

Average - - $139 $324 $283

Disability Insurance Highest 25% - - $500 $403 $394

Median - - $346 $346 $300

Lowest 25% - - $130 $121 $198

Average - - $373 $321 $323


Median $2,000 $1,788 $1,920 $1,800 $2,538

Lowest 25% $1,253 $1,200 $1,260 $1,036 $1,717

Average $2,051 $1,901 $2,521 $2,334 $3,107


Median - $1,000 $1,000 $2,000 $1,200

Lowest 25% - $600 $875 $1,000 $1,000

Average - $1,689 $1,646 $2,205 $1,678


Median $3,600 $6,500 $7,607 $5,960 $8,340

Lowest 25% $1,800 $2,500 $3,510 $3,969 $4,637

Average $4,694 $7,606 $8,522 $7,761 $9,978



Lowest 25% $30,284 $37,225 $42,076 $44,000 $46,000

Average $38,220 $46,258 $50,143 $52,370 $58,724


CHARACTERISTICS

COMPENSATION

BENEFITS


Y o U T H P A S T o R S / D I R E C T o R S — T A B L E 9 - 1

Table 9-1: Annual Compensation of Full-Time Youth Pastors/Directors by Church Income




126

Table 9-2: Annual Compensation of Full-Time Youth Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000


Average church income $198,367 $434,904 $1,296,023 $1,103,370 $1,462,675 $2,967,780





% Ordained 80% 62% 60% 75% 62% 83%



3.8% 4.2% 3.6% 4.5% 6.0% 4.5%


Average $22,528 $28,498 $32,698 $30,813 $31,329 $35,648

Housing Median - $17,400 $20,000 $19,000 $24,840 $26,600

Average - $17,788 $21,174 $19,839 $24,816 $27,521

Parsonage Median - $7,200 - - - -

Average - $7,214 - - - -


Average $30,134 $38,911 $44,991 $45,072 $49,251 $51,766


Average - $7,509 $9,086 $9,628 $8,585 $8,298


Average - $357 $134 $239 $338 $303

Disability Insurance Median - - $285 $303 $372 $260

Average - - $369 $323 $454 $260


Average - $2,268 $2,476 $2,818 $2,672 $3,155

Continuing Education Median - $1,000 $1,000 $1,225 $1,500 $1,400

Average - $1,641 $1,698 $1,696 $1,863 $1,779


Average - $7,431 $8,144 $9,848 $8,659 $10,586




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-2: Annual Compensation of Full-Time Youth Pastors/Directors by Worship Attendance



127


Table 9-3: Annual Compensation of Full-Time Youth Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area


Average church income $1,208,973 $1,400,681 $1,181,313 $422,108





% Ordained 66% 65% 70% 67%



5.7% 4.2% 4.2% 3.5%


Average $28,687 $33,766 $29,773 $28,388

Housing Median $20,575 $23,000 $18,000 $12,750

Average $23,456 $24,547 $17,933 $13,550


Average - - $5,760 -


Average $44,548 $48,045 $41,052 $38,621


Average $8,533 $8,806 $7,497 -


Average $306 $260 $288 -


Average $342 $320 $335 -


Average $2,936 $2,849 $2,263 -


Average $1,217 $1,804 $1,675 -


Average $8,932 $9,137 $7,669 $10,745




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-3: Annual Compensation of Full-Time Youth Pastors/Directors by Church Setting




128

Table 9-4: Annual Compensation of Full-Time Youth Pastors/Directors by Region

REGION

Data Distribution*

New England

Middle Atlantic



Average weekend worship attendance - 563 641 510 846 571 872 506 893

Average church income - $929,417 $1,716,705 $829,933 $1,865,082 $986,035 $1,581,437 $866,965 $1,310,207





% Ordained - 56% 64% 67% 92% 61% 71% 71% 75%



- 3.1% 4.2% 3.7% 2.7% 3.7% 4.9% 3.4% 7.1%


Average - $31,201 $34,287 $30,618 $31,789 $30,106 $32,757 $27,742 $27,876

Housing Median - $16,000 $20,575 $18,208 $23,260 $15,000 $20,000 $20,000 $24,340

Average - $16,403 $22,104 $18,658 $21,130 $17,898 $20,243 $21,784 $26,174


Average - - - - - - - - -


Average - $39,652 $46,141 $41,774 $48,427 $41,054 $45,423 $42,012 $48,403

Health Insurance Median - $10,788 $6,207 $8,000 - $8,800 $8,121 $5,786 $8,400

Average - $10,023 $8,115 $8,462 - $8,372 $8,367 $6,243 $8,551


Average - - $318 $194 - $234 $313 - $283

Disability Insurance Median - - $300 $370 - $292 $200 - $225

Average - - $321 $388 - $280 $333 - $250

Retirement Median - $2,310 $2,000 $2,000 - $1,560 $2,325 $2,370 $2,190

Average - $2,809 $2,732 $2,422 - $2,051 $2,768 $2,877 $2,843

Continuing Education Median - $1,050 $1,200 $1,000 - $1,000 $1,800 $1,375 $1,500

Average - $1,100 $1,868 $1,755 - $1,443 $2,333 $1,462 $1,953


Average - $9,260 $8,574 $8,369 $5,914 $8,654 $8,798 $8,248 $8,689




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-4: Annual Compensation of Full-Time Youth Pastors/Directors by Region



129

Table 9-5: Annual Compensation of Full-Time Youth Pastors/Directors by Education

EDUCATIONData








% Ordained 50% 66% 80% -



4.3% 4.2% 5.0% -


Average $31,535 $30,684 $31,564 -

Housing Median $17,519 $19,750 $21,000 -

Average $23,150 $19,895 $23,009 -

Parsonage Median - $7,400 - -

Average - $7,200 - -


Average $42,338 $42,690 $48,149 -


Average $6,172 $8,065 $9,909 -

Life Insurance Median - $165 $216 -

Average - $257 $308 -


Average - $336 $350 -


Average $1,923 $2,440 $3,095 -


Average $2,213 $1,698 $1,587 -


Average $6,401 $8,147 $10,608 -




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 9-5: Annual Compensation of Full-Time Youth Pastors/Directors by Education




130

Table 9-6: Annual Compensation of Full-Time Youth Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 658 642 599 1,002

Average church income $1,304,975 $1,153,950 $832,467 $1,075,818





% Ordained 65% 77% 79% 67%



4.7% 4.2% 4.0% 3.2%


Average $30,823 $29,589 $32,159 $42,717

Housing Median $19,500 $22,000 $20,000 -

Average $20,286 $23,551 $22,418 -


Average $7,587 - - -


Average $43,218 $46,773 $48,598 $51,467


Average $8,183 $9,191 $8,524 $9,501


Average $210 $346 - -


Average $311 $277 - -


Average $2,442 $3,112 $2,265 $3,287

Continuing Education Median $1,150 $1,350 - -

Average $1,658 $2,017 - -


Average $8,381 $9,651 $8,010 $9,255




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-6: Annual Compensation of Full-Time Youth Pastors/Directors by Years Employed



131

Table 9-7: Annual Compensation of Full-Time Youth Pastors/Directors by Denomination

DENOMINATION

Data Distribution*



Presby-terian







% Ordained 77% 88% 73% 31% 23% 30%



4.5% 3.4% 6.9% 1.5% 3.4% 3.1%


Average $22,743 $28,694 $31,280 $35,027 $36,933 $39,208

Housing Median $21,600 $20,000 $21,000 - - -

Average $21,439 $21,068 $22,715 - - -


Average - - - - - -


Average $39,560 $45,397 $46,811 $40,058 $39,869 $45,573


Average $7,008 $9,629 $8,412 - $6,429 $10,185


Average - $318 $252 - - -


Average - $232 $342 - - -


Average $2,688 $2,981 $2,296 $2,480 $1,342 $3,081

Continuing Education Median - $1,650 $1,200 - $750 $1,000

Average - $1,781 $1,536 - $812 $1,358


Average $7,141 $10,103 $9,144 $5,782 $6,329 $8,502




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 9-7: Annual Compensation of Full-Time Youth Pastors/Directors by Denomination




132

Table 9-8: Annual Compensation of Full-Time Youth Pastors/Directors by Gender

GENDERData



Average church income $1,291,405 $911,272





% Ordained 71% 43%



4.2% 6.8%


Average $31,344 $29,002


Average $21,311 $23,053


Average $6,693 -


Average $45,312 $36,433


Average $8,614 $5,398


Average $268 -


Average $334 -


Average $2,609 $2,867


Average $1,748 $1,162


Average $8,916 $5,271




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-8: Annual Compensation of Full-Time Youth Pastors/Directors by Gender



133

Table 9-9: Annual Compensation of Part-Time Youth Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million

Average weekend worship attendance 131 234 332 546 951






% Ordained 29% 37% 28% 27% 19%



3.9% 4.1% - - -



Average $11,468 $13,244 $13,669 $17,154 $16,661


Average - - - - -


Average - - - - -


Average $12,905 $13,697 $14,128 $18,407 $17,924


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -

Continuing Education Median $1,000 - - - -

Average $872 - - - -

Total Benefits Median $1,000 - - - -

Average $2,641 - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 9-9: Annual Compensation of Part-Time Youth Pastors/Directors by Church Income




134

Table 9-10: Annual Compensation of Part-Time Youth Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 26% 32% 33% 15% 38% 13%



- 4.5% - - - -

Base Rate Average $16 $17 $16 $15 - -

Base Salary Median $7,620 $12,280 $14,430 $15,000 - -

Average $9,219 $13,525 $14,011 $17,012 - -

Housing Median - - - - - -

Average - - - - - -


Average - - - - - -


Average $10,292 $14,404 $15,126 $17,335 $20,196 $12,660


Average - - - - - -


Average - - - - - -

Disability Median - - - - - -

Average - - - - - -


Average - - - - - -

Continuing Education Median - $1,075 - - - -

Average - $2,125 - - - -


Average - $4,581 - - - -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 9-10: Annual Compensation of Part-Time Youth Pastors/Directors by Worship Attendance



135

Y o U T H P A S T o R S / D I R E C T o R S — T A B L E 9 - 1 1

Table 9-11: Annual Compensation of Part-Time Youth Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 23% 27% 34% -



- 6.0% 3.3% -



Average $14,011 $14,146 $13,153 -

Housing Median - - $7,900 -

Average - - $8,475 -


Average - - - -


Average $15,481 $14,427 $14,364 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -

Continuing Education Median - - $1,000 -

Average - - $1,632 -

Total Benefits Median - - $2,110 -

Average - - $4,828 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 9-11: Annual Compensation of Part-Time Youth Pastors/Directors by Church Setting




136

Table 9-12: Annual Compensation of Part-Time Youth Pastors/Directors by Region

REGION

Data Distribution*

New England

Middle Atlantic


E-S Central

W-N Central


Average weekend worship attendance - - 524 288 255 259 434 - 514

Average church income - - $748,748 $456,068 $388,883 $365,703 $842,541 - $868,894

Average # of years employed - - 3 3 4 2 3 - 4

Average # of paid vacation days - - 9 10 13 9 9 - 11

% College graduate or higher - - 66% 67% 54% 73% 75% - 50%

% Who receive auto reimbursement/allowance - - 19% 48% 38% 22% 18% - 20%

% Ordained - - 29% 22% 54% 27% 47% - 10%

% Supervise one or more people - - 29% 52% 15% 55% 47% - 25%


- - 2.8% 3.6% 8.7% - 8.0% - 5.8%

Base Rate Average - - $15 $19 $17 $12 $14 - $18

Base Salary Median - - $15,712 $12,240 $15,600 $9,200 $10,750 - $12,567

Average - - $15,008 $11,147 $16,145 $10,176 $11,745 - $15,660

Housing Median - - - - - - - - -

Average - - - - - - - - -


Average - - - - - - - - -

Total Compensation Median - - $16,094 $12,480 $15,600 $10,000 $11,000 - $12,567

Average - - $16,461 $12,148 $15,934 $12,060 $12,311 - $15,870


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -

Total Benefits Median - - $4,106 - - - - - -

Average - - $6,403 - - - - - -

TOTAL COMPENSATION Median - - $16,665 $12,240 $15,600 $10,000 $11,000 - $12,567

PLUS BENEFITS Average - - $17,813 $12,125 $16,203 $12,178 $12,440 - $15,946


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 9-12: Annual Compensation of Part-Time Youth Pastors/Directors by Region



137


Table 9-13: Annual Compensation of Part-Time Youth Pastors/Directors by Education

EDUCATIONData








% Ordained 17% 31% 55% -



6.2% 2.9% 4.2% -



Average $12,962 $13,279 $16,150 -

Housing Median - $12,000 - -

Average - $10,260 - -


Average - - - -


Average $13,137 $14,496 $18,035 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - $1,563 -

Total Benefits Median $1,500 - $2,000 -

Average $2,454 - $5,685 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 9-13: Annual Compensation of Part-Time Youth Pastors/Directors by Education




138

Table 9-14: Annual Compensation of Part-Time Youth Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 379 352 - -

Average church income $581,169 $799,277 - -

Average # of years employed 2 7 - -

Average # of paid vacation days 9 9 - -

% College graduate or higher 67% 53% - -

% Who receive auto reimbursement/allowance 27% 40% - -

% Ordained 30% 33% - -

% Supervise one or more people 35% 40% - -


4.0% - - -


Base Salary Median $12,280 $12,480 - -

Average $13,242 $14,962 - -

Housing Median $10,200 - - -

Average $9,734 - - -


Average - - - -

Total Compensation Median $12,927 $12,000 - -

Average $14,316 $15,633 - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -

Continuing Education Median $1,075 - - -

Average $2,238 - - -

Total Benefits Median $2,000 - - -

Average $4,739 - - -

TOTAL COMPENSATION Median $12,927 $12,960 - -

PLUS BENEFITS Average $14,719 $17,604 - -


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 9-14: Annual Compensation of Part-Time Youth Pastors/Directors by Years Employed



139

Table 9-15: Annual Compensation of Part-Time Youth Pastors/Directors by Denomination

DENOMINATION

Data Distribution*



Presby-terian


Average church income - $566,185 $929,788 - $420,305 $679,178





% Ordained - 41% 38% - 25% 0%



- 7.9% 6.6% - 2.8% -

Base Rate Average - $14 $13 - $23 $17


Average - $13,679 $12,173 - $14,543 $15,957


Average - - - - - -


Average - - - - - -


Average - $14,605 $13,548 - $15,623 $15,957


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -

Total Benefits Median - - - - - -

Average - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 9-15: Annual Compensation of Part-Time Youth Pastors/Directors by Denomination




140

Table 9-16: Annual Compensation of Part-Time Youth Pastors/Directors by Gender

GENDERData








% Ordained 38% 10%



5.2% 2.5%



Average $14,035 $12,676

Housing Median $10,200 -

Average $9,808 -


Average - -


Average $15,145 $13,127


Average $5,734 -


Average - -


Average - -

Retirement Median $800 -

Average $1,283 -

Continuing Education Median $1,500 -

Average $2,423 -


Average $5,172 $2,567




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 9-16: Annual Compensation of Part-Time Youth Pastors/Directors by Gender



141

Enter your Church

data below




25% Average










Full-Time Youth Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME YoUTH PASToR/DIRECToR WoRKSHEETFilling out the Worksheet









F U L L - T I M E Y o U T H P A S T o R / D I R E C T o R W o R k S H E E T


142




6. Use Table 9-5 (page 129) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Youth Pastor/Director. on the heading (top row), look for your Youth pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 9-6 (page 130) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Youth Pastor/Director. on the heading (top row), locate the number of years your Youth pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








143

Enter your Church

data below




25% Average

Church Income $ Table 9.9 page 133 $ $ $ $

Worship Attendance Table 9.10 page 134 n/a $ n/a $


Table 9.11 page 135 n/a $ n/a $

Region Table 9.12 page 136 n/a $ n/a $

Person’s Education Table 9.13 page 137 n/a $ n/a $

Years Employed Table 9.14 page 138 n/a $ n/a $


Table 9.15 page 139 n/a $ n/a $

Part-Time Youth Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME YoUTH PASToR/DIRECToR WoRKSHEETFilling out the Worksheet







2. Use Table 9.9 (page 133) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), locate your church income from the five available ranges. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

3. Use Table 9.10 (page 134) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), locate your worship attendance from the five

P A R T - T I M E Y o U T H P A S T o R / D I R E C T o R W o R k S H E E T


144


4. Use Table 9.11 (page 135) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), choose the church setting that best describes your church. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

5. Use Table 9.12 (page 136) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), look for the region where your church is located. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

6. Use Table 9.13 (page 137) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Youth Pastor/Director. on the heading (top row), look for your Youth pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 9.14 (page 138) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Youth Pastor/Director. on the heading (top row), locate the number of years your Youth pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

8. Use Table 9.15 (page 139) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your church. on the heading (top row), look for your church’s denominational affiliation. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average. If your church is not affiliated with a denomination, leave this section blank.







10ChiLdReN’s/pResChOOL

pAsTORs/diReCTORs


146

Employment Profile Children’s/Preschool Pastors/Directors are paid pastors and directors for children’s ministries from nursery through elementary school-age. (They are church staff, not school staff.) This category may include such positions as Early Childhood Pastor, Elementary School Pastor, Preschool Pastor/Director, Childcare Director, Daycare Director, etc.

of the children’s ministry leaders who responded to our survey, close to six in ten work full-time. More than nine in ten full-time and part-time children’s ministry leaders are employed by the church rather than self-employed. About seven in ten full-time children’s ministry leaders are female and have at least a Bachelor’s degree. Women hold close to 90% of the part-time positions.

The following chart summarizes a demographic profile of this sample:

Full-Time Part-Time


Ordained 45% 16%


Male 31% 11%

Female 69% 89%








147

C H I L D R E N ’ S / P R E S C H o o L P A S T o R S / D I R E C T o R S

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for children’s ministry leaders who serve full-time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender.

There is also a table showing compensation plus benefits data for children’s ministry leaders who serve part-time presented by church income. In this way, the compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Almost none of the paid children’s ministry leaders live in church-provided parsonages, however, more than one-third full-timers receive a housing allowance. The percentage of those receiving benefits such as health insurance, retirement, and continuing education is comparable to other pastors, not including Solo or Senior Pastors, for both full-time and part-time positions.


Base Salary 99% 96%

Housing 37% 9%

Parsonage 1% 1%




Retirement 53% 14%







148

KEY PoINTS

Q The majority (56%) of full-time Children’s/Preschool Pastors/Directors in this sample serve in larger churches with an income of over $1,000,000.

Q For the most part, as worship attendance and the minister’s education level increase, average compensation and benefits for full-time children’s ministry leaders also increase.

Q About half of the full-time Children’s/Preschool Pastors/Directors in this sample serve in churches set in a suburb of a large city, another three in ten serve in a small town or rural city. No churches in farming areas reported having paid children’s ministry leaders.

Q More than two-thirds of full-time Children’s/Preschool Pastors/Directors in this sample are female. However, the 96 reported full-time males in these positions receive about 25% more in average compensation and benefits packages than their female counterparts.

2000

2001

2002

2003

2004

2005

2006 $46,361

2007 $52,434

2008 $53,033

2009 $50,782

2011 $50,611**



Compensation & Benefits: National Averages for Full-Time Children’s Preschool Pastors/Directors*

149

Table 10-1: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 50% 48% 43% 56% 42%



- 3.2% 5.0% 3.2% 3.5%


Median $31,000 $30,000 $33,750 $31,600 $36,946

Lowest 25% $24,500 $22,000 $27,220 $25,000 $28,750

Average $36,688 $29,890 $32,896 $32,495 $37,562

Housing Highest 25% - - $20,000 $35,000 $29,215

Median - - $16,000 $21,150 $24,000

Lowest 25% - - $10,000 $16,000 $20,000

Average - - $16,407 $25,338 $24,469


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $44,750 $33,148 $37,593 $43,309 $45,000

Lowest 25% $39,900 $27,000 $32,500 $37,000 $36,150

Average $52,133 $34,292 $38,101 $44,052 $46,737


Median - $7,000 $5,442 $7,300 $7,056

Lowest 25% - $5,000 $2,700 $4,300 $3,894

Average - $6,523 $5,917 $7,893 $7,850


Median - - - $240 $181

Lowest 25% - - - $151 $109

Average - - - $289 $321

Disability Insurance Highest 25% - - - $565 $501

Median - - - $360 $310

Lowest 25% - - - $157 $155

- - - $633 $441


Median - $1,500 $2,292 $2,000 $2,400

Lowest 25% - $850 $1,200 $1,070 $1,488

Average - $1,932 $2,498 $2,179 $3,000

Continuing Education Highest 25% - - $1,000 $1,550 $2,050

Median - - $750 $1,000 $1,000

Lowest 25% - - $500 $800 $650

Average - - $1,261 $1,330 $1,720


Median $5,000 $6,800 $5,064 $5,600 $7,848

Lowest 25% $4,800 $2,300 $2,551 $2,421 $3,858

Average $5,267 $6,200 $6,714 $7,130 $9,009



Lowest 25% $42,900 $31,200 $35,750 $41,220 $43,123

Average $54,108 $38,196 $43,137 $49,674 $54,367


CHARACTERISTICS

COMPENSATION

BENEFITS


C H I L D R E N ’ S / P R E S C H o o L P A S T o R S / D I R E C T o R S — T A B L E 1 0 - 1

Table 10-1: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Church Income




150

Table 10-2: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000


Average church income - $457,459 $850,382 $1,198,190 $1,539,687 $3,174,576





% Ordained - 43% 38% 51% 38% 51%



- 5.9% 3.8% 4.2% 2.8% 3.6%


Average - $31,246 $33,441 $35,360 $36,925 $37,879

Housing Median - $14,000 $21,150 $20,706 $23,520 $24,000

Average - $13,787 $24,736 $22,246 $25,073 $22,950


Average - - - - - -


Average - $35,164 $41,830 $44,179 $45,917 $47,620


Average - $7,650 $6,785 $8,011 $8,147 $7,032

Life Insurance Median - - $300 $150 $202 $181

Average - - $325 $309 $445 $277

Disability Insurance Median - - - $533 - $238

Average - - - $850 - $343


Average - $2,690 $2,453 $2,902 $2,805 $2,919

Continuing Education Median - $500 $1,000 $1,000 $1,000 $1,100

Average - $700 $1,404 $1,150 $1,628 $1,972


Average - $7,192 $6,751 $8,625 $7,890 $8,531




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-2: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Worship Attendance



151


Table 10-3: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 1,172 1,173 736 -






% Ordained 53% 45% 39% -



3.9% 3.8% 3.9% -


Average $35,225 $36,388 $34,250 -

Housing Median $22,690 $24,050 $19,000 -

Average $24,674 $24,782 $17,827 -


Average - - - -


Average $46,031 $45,231 $40,556 -


Average $7,552 $7,487 $7,254 -


Average $163 $263 $509 -


Average $649 $420 $438 -


Average $2,803 $3,060 $2,262 -


Average $1,517 $1,529 $1,150 -


Average $7,960 $8,096 $7,561 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-3: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Church Setting




152

Table 10-4: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Region

REGION

Data Distribution*

New England

Middle Atlantic



Average weekend worship attendance - 706 951 1,115 1,058 908 1,127 975 1,281






% Ordained - 41% 41% 50% 42% 41% 42% 50% 51%



- 2.8% 3.5% 3.2% 3.1% 4.5% 4.9% 2.5% 4.2%


Average - $38,343 $35,963 $34,208 $40,772 $33,750 $38,223 $35,609 $30,829

Housing Median - - $20,000 $20,412 - $21,150 $20,000 - $33,550

Average - - $22,860 $21,974 - $19,824 $19,470 - $32,710


Average - - - - - - - - -


Average - $38,343 $43,058 $42,357 $47,267 $45,115 $45,434 $41,831 $46,876


Average - $8,222 $7,912 $7,453 $9,300 $7,959 $8,241 $5,417 $5,465


Average - - $253 $308 - $369 $446 - $174


Average - - $485 $591 - $349 $459 - $251

Retirement Median - - $2,026 $2,000 $2,698 $1,410 $2,750 - $2,000

Average - - $2,988 $2,490 $2,510 $2,618 $3,273 - $2,479

Continuing Education Median - $825 $650 $1,250 - $1,000 $1,250 - $1,000

Average - $781 $953 $1,509 - $1,475 $2,129 - $1,520


Average - $8,273 $8,099 $8,205 $9,531 $7,511 $9,646 $5,736 $6,024




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-4: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Region



153


Table 10-5: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Education

EDUCATIONData


Average weekend worship attendance 1,141 953 1,147 -






% Ordained 29% 49% 57% -



4.4% 4.0% 2.8% -


Average $35,997 $34,921 $37,061 -

Housing Median $19,500 $21,000 $24,000 -

Average $19,598 $22,822 $23,666 -


Average - - - -


Average $41,127 $44,287 $46,980 -


Average $6,233 $7,841 $7,483 -


Average $271 $226 $520 -


Average $492 $375 $595 -


Average $1,782 $2,936 $3,105 -


Average $1,444 $1,261 $1,714 -


Average $6,180 $7,942 $9,063 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-5: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Education




154

Table 10-6: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 1,065 1,126 839 1,149






% Ordained 46% 47% 40% 38%



3.7% 4.7% 3.0% 3.6%


Average $34,960 $34,887 $38,088 $39,851

Housing Median $21,000 $24,690 $16,000 $27,620

Average $21,766 $25,459 $17,337 $26,683


Average - - - -


Average $43,383 $44,896 $42,448 $49,510


Average $7,978 $6,011 $6,971 $7,610


Average $231 $227 $598 $348


Average $525 $340 - $354


Average $2,509 $2,726 $2,603 $4,029

Continuing Education Median $1,000 $1,000 $600 $2,100

Average $1,665 $1,063 $636 $2,211


Average $8,354 $6,510 $6,711 $9,066




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-6: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Years Employed



155

Table 10-7: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance 547 1,020 1,362 - 766 785

Average church income $991,290 $1,764,125 $1,905,544 - $1,195,001 $1,894,788

Average # of years employed 6 8 7 - 7 8

Average # of paid vacation days 14 17 16 - 15 18

% College graduate or higher 70% 63% 76% - 74% 89%

% Who receive auto reimbursement/allowance 45% 54% 24% - 21% 55%

% Ordained 75% 40% 54% - 8% 11%

% Supervise one or more people 70% 91% 79% - 83% 80%


5.0% 4.4% 4.0% - 3.2% 3.3%

Base Salary Median $22,312 $40,000 $32,755 - $37,000 $39,956

Average $25,721 $37,296 $35,023 - $38,313 $39,873

Housing Median $20,000 $22,050 $21,000 - - -

Average $23,434 $22,273 $20,632 - - -


Average - - - - - -

Total Compensation Median $42,194 $42,500 $44,488 - $40,217 $40,000

Average $41,073 $44,267 $45,581 - $39,813 $42,823


Average $9,279 $8,864 $6,400 - $4,023 $7,218

Life Insurance Median $255 $192 $120 - - -

Average $348 $334 $286 - - -


Average - $438 $414 - - -

Retirement Median - $2,500 $1,815 - $1,207 $2,000

Average - $2,739 $2,863 - $1,227 $3,537

Continuing Education Median - $1,000 $1,000 - $500 $800

Average - $1,897 $1,368 - $985 $1,015

Total Benefits Median $7,499 $9,000 $6,530 - $2,476 $7,700

Average $8,478 $9,314 $7,336 - $3,792 $7,955

TOTAL COMPENSATION Median $49,022 $51,788 $49,000 - $42,100 $47,922

PLUS BENEFITS Average $48,703 $51,330 $51,483 - $42,341 $49,584


CHARACTERISTICS

COMPENSATION

BENEFITS



Table 10-7: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Denomination




156

Table 10-8: Annual Compensation of Full-Time Children's/Preschool Pastors/Directors by Gender

GENDERData


Average weekend worship attendance 1,060 1,028






% Ordained 83% 28%



3.2% 4.2%


Average $35,465 $35,676


Average $22,061 $23,453


Average - -


Average $49,530 $41,465


Average $8,622 $6,587


Average $225 $356


Average $521 $420


Average $3,172 $2,558


Average $1,596 $1,386


Average $9,800 $6,777




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 10-8: Annual Compensation of Full-Time Children’s/Preschool Pastors/Directors by Gender



157

Table 10-9: Annual Compensation of Part-Time Children's/Preschool Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 36% 11% 9% 14% 15%



- 4.8% 4.2% 2.4% 5.1%



Average $10,628 $13,666 $16,423 $18,987 $20,142

Housing Median - - - - $17,000

Average - - - - $16,985


Average - - - - -


Average $11,942 $14,519 $16,808 $19,436 $21,988


Average - - - - -


Average - - - - -


Average - - - - -

Retirement Median - - - $694 $582

Average - - - $1,130 $1,021

Continuing Education Median - - $713 - -

Average - - $1,158 - -

Total Benefits Median - $500 $1,065 $711 $784

Average - $820 $1,391 $1,376 $1,423




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 10-9: Annual Compensation of Part-Time Children’s/Preschool Pastors/Directors by Church Income




158

Enter your Church

data below




25% Average










Children’s/Preschool Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE CHILDREN’S/PRESCHooL PASToR/DIRECToR WoRKSHEETFilling out the Worksheet









159




6. Use Table 10-5 (page 153) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Children’s Preschool Pastor/Director. on the heading (top row), look for your Children’s preschool pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 10-6 (page 154) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Children’s Preschool Pastor/Director. on the heading (top row), locate the number of years your Children’s preschool pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








C H I L D R E N ’ S / P R E S C H o o L P A S T o R S / D I R E C T o R S W o R k S H E E T

11mUsiC/ChOiR/

WORshippAsTORs/diReCTORs

161

M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S

Employment Profile Music/Choir/Worship Pastors/Directors include paid pastors and directors of church music programs, including band, bell/chimes choir, music ministry, orchestra, praise and worship team, vocal choir, etc. This category may include such positions as Music Pastor, Worship Pastor, Worship Leader, Choir Director, Choir Master, Director of Music Ministries, etc.

The music ministry leader positions included in this report are almost evenly split between full- and part-time. While men occupy most of the full-time positions, part-time positions are almost evenly split between males and females. More than eight in ten full-time music ministry leaders hold at least a Bachelor’s degree. Six in ten full-time music ministry leaders are ordained. Almost all full-time music ministers are considered church employees rather than self-employed. The following chart provides a demographic profile of this sample:

Full-Time Part-Time


Ordained 59% 25%


Male 83% 54%

Female 17% 46%









162

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Music/Choir/Worship Pastors/Directors and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the music ministry leaders’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Most benefits reported by music ministry leaders are comparable to those of Youth Pastors/Directors, Adult Ministry/Christian Education, and Children’s/Preschool Pastors/Directors. None of the music ministry leaders live in church-provided parsonages, but the majority (55%) of those who work full time receive housing allowances.


Base Salary 98% 97%

Housing 55% 8%

Parsonage 0% 0%




Retirement 59% 6%






163

M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S

KEY PoINTS

Q About two-thirds of full-time Music/Choir/Worship Pastors/Directors serve in larger congregations (those with more than $750,000 in church income).

Q Full-time male Music/Choir/Worship Pastors/Directors earn 21% more than females.

Q The vast majority of the Music/Choir/Worship Pastors/Directors, both full-time and part-time, serve in churches set in a suburb of a large city or in a small town or rural city.

2000 $50,911

2001 $53,200

2002 $55,046

2003 $56,875

2004 $57,279

2005 $60,316

2006 $64,075

2007 $65,133

2008 $61,373

2009 $61,754

2011 $60,392*


Compensation & Benefits: National Averages for Full-Time Music/Choir/Worship Pastors/Directors


164

Table 11-1: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Church Income



Table 11-1: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 63% 79% 51% 54% 58%



- 5.5% 3.2% 3.6% 4.0%


Median $25,000 $30,000 $33,619 $39,000 $45,961

Lowest 25% $17,552 $22,000 $27,780 $29,000 $33,359

Average $25,351 $30,510 $35,119 $38,606 $45,208

Housing Highest 25% - $24,000 $24,000 $34,000 $35,000

Median - $20,000 $20,424 $25,000 $25,000

Lowest 25% - $12,000 $18,000 $18,000 $20,500

Average - $20,212 $20,381 $25,703 $28,418


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $35,152 $42,525 $42,230 $50,000 $59,610

Lowest 25% $19,400 $33,159 $36,150 $41,500 $48,182

Average $31,676 $43,005 $45,224 $49,089 $61,437


Median - $8,095 $6,000 $10,892 $8,952

Lowest 25% - $5,400 $4,440 $6,415 $4,850

Average - $7,952 $7,298 $10,570 $9,336


Median - - - $217 $192

Lowest 25% - - - $126 $114

Average - - - $256 $250

Disability Insurance Highest 25% - - - $470 $450

Median - - - $308 $307

Lowest 25% - - - $195 $203

Average - - - $328 $409


Median - $1,200 $2,000 $1,844 $3,038

Lowest 25% - $667 $1,200 $1,170 $1,890

Average - $2,082 $2,575 $2,028 $3,705

Continuing Education Highest 25% - - $2,000 $2,000 $1,900

Median - - $1,000 $1,000 $1,050

Lowest 25% - - $500 $1,000 $900

Average - - $1,590 $1,264 $1,608


Median - $7,500 $6,621 $12,160 $9,223

Lowest 25% - $2,450 $4,500 $6,453 $4,081

Average - $7,046 $8,493 $10,579 $10,515



Lowest 25% $19,575 $36,830 $43,230 $49,100 $53,780

Average $31,719 $47,825 $52,747 $57,997 $70,805


CHARACTERISTICS

COMPENSATION

BENEFITS


165

Table 11-2: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained - 61% 52% 62% 59% 68%



- 4.6% 3.1% 3.9% 3.7% 4.8%


Average - $34,612 $39,239 $40,419 $41,397 $44,455

Housing Median - $20,000 $23,640 $24,750 $24,850 $28,500

Average - $20,462 $24,178 $24,619 $26,873 $29,833


Average - - - - - -


Average - $43,161 $48,772 $54,341 $57,127 $65,556


Average - $8,249 $8,168 $9,767 $9,886 $9,326


Average - $228 $186 $184 $277 $263

Disability Insurance Median - - - $318 $275 $319

Average - - - $389 $525 $346


Average - $3,128 $2,642 $2,629 $3,292 $3,722

Continuing Education Median - $1,000 $1,000 $1,000 - $1,750

Average - $1,075 $1,408 $1,350 - $1,840


Average - $8,129 $8,960 $8,833 $9,847 $12,028




CHARACTERISTICS

COMPENSATION

BENEFITS


M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S — T A B L E 1 1 - 2

Table 11-2: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Worship Attendance




166

Table 11-3: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area


Average church income $1,521,825 $1,711,600 $996,843 -





% Ordained 50% 62% 60% -


Average % salary increase for those who had an increase) this year

5.4% 4.0% 3.3% -


Average $34,851 $42,177 $37,608 -

Housing Median $22,500 $24,920 $20,000 -

Average $23,448 $27,540 $22,170 -


Average - - - -


Average $48,250 $57,091 $48,237 -


Average $9,168 $9,971 $7,691 -


Average $196 $259 $221 -


Average $401 $417 $413 -


Average $3,954 $3,113 $2,769 -

Continuing Education Median - $1,000 $1,000 -

Average - $1,593 $1,442 -


Average $10,433 $10,161 $8,548 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 11-3: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Church Setting



167

Table 11-4: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Region

REGIONData

Distribution*New




Average weekend worship attendance - 880 756 706 1,034 765 808 462 905

Average church income - $1,356,800 $1,480,053 $1,181,036 $2,701,566 $1,251,212 $1,561,945 $807,958 $1,449,308





% Ordained - 50% 61% 40% 82% 50% 70% 62% 75%



- - 4.1% 3.8% - 2.9% 5.3% 3.9% 2.8%


Average - $43,713 $40,778 $39,776 $32,864 $40,216 $46,047 $31,595 $32,966

Housing Median - - $21,000 $20,212 - $25,000 $23,570 $21,000 $30,600

Average - - $22,677 $21,595 - $29,818 $21,955 $21,641 $33,664


Average - - - - - - - - -


Average - $50,524 $52,290 $49,374 $50,880 $54,605 $58,022 $42,457 $57,368

Health Insurance Median - - $8,000 $10,467 - $8,820 $8,700 $7,086 $8,568

Average - - $9,216 $9,908 - $9,962 $8,910 $7,629 $7,969


Average - - $261 $213 - $294 $203 - $261

Disability Insurance Median - - $341 $342 - - $220 - -

Average - - $385 $392 - - $349 - -

Retirement Median - - $3,195 $1,922 - $1,500 $3,220 $3,036 $2,500

Average - - $3,276 $2,606 - $1,551 $3,944 $2,814 $3,652

Continuing Education Median - - $1,000 $1,000 - - - $1,375 -

Average - - $1,161 $1,541 - - - $1,515 -


Average - $10,366 $8,591 $10,804 $7,676 $9,512 $9,877 $10,565 $9,007




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 11-4: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Region




168

Table 11-5: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Education

EDUCATIONData








% Ordained 41% 60% 71% -



5.4% 3.8% 3.8% -


Average $31,339 $38,031 $43,842 -

Housing Median $22,850 $21,180 $25,000 -

Average $27,801 $22,995 $27,032 -


Average - - - -


Average $41,280 $50,442 $60,538 -


Average $8,422 $8,799 $8,953 -


Average - $210 $278 -


Average - $335 $545 -


Average $2,449 $2,594 $3,722 -


Average $1,183 $1,569 $1,328 -


Average $8,218 $9,472 $9,312 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 11-5: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Education



169


Table 11-6: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 59% 64% 50% 67%



3.7% 4.7% 3.7% 2.4%


Average $36,830 $40,577 $43,446 $39,688

Housing Median $21,000 $23,845 $31,500 $25,000

Average $23,393 $25,725 $31,840 $26,240


Average - - - -


Average $47,378 $57,727 $60,058 $55,193


Average $7,966 $11,249 $8,374 $8,268


Average $219 $238 - -


Average $413 $333 - -


Average $2,692 $3,295 $2,819 $3,837


Average $1,400 $1,786 $947 -


Average $8,450 $11,066 $9,265 $9,768




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 11-6: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Years Employed




170

Table 11-7: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Denomination

DENOMINATIONData



Presby-terian


Average church income - $1,655,150 $1,445,886 - $961,617 $1,589,011





% Ordained - 88% 61% - 13% 0%



- 3.4% 5.0% - 2.7% 3.5%


Average - $38,211 $33,806 - $45,173 $55,245

Housing Median - $22,000 $23,750 - - -

Average - $23,983 $26,197 - - -


Average - - - - - -


Average - $54,025 $50,970 - $45,173 $55,245

Health Insurance Median - $8,850 $10,174 - $4,070 $10,755

Average - $8,615 $10,098 - $4,586 $10,384


Average - $242 $250 - - -


Average - $312 $369 - - -

Retirement Median - $2,450 $2,350 - $1,170 $3,820

Average - $3,117 $2,660 - $1,491 $4,112

Continuing Education Median - $1,375 $1,500 - - $1,000

Average - $1,755 $2,062 - - $1,170

Total Benefits Median - $7,474 $12,000 - $5,400 $9,346

Average - $8,799 $10,878 - $5,050 $10,851




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 11-7: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Denomination



171


Table 11-8: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Gender

GENDERData








% Ordained 70% 10%



4.0% 3.5%


Average $38,517 $43,274


Average $24,659 $43,167


Average - -


Average $53,691 $45,430


Average $9,312 $7,039


Average $230 $312


Average $422 -


Average $2,971 $3,628


Average $1,521 $1,185


Average $9,864 $7,678




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 11-8: Annual Compensation of Full-Time Music/Choir/Worship Pastors/Directors by Gender




172

Table 11-9: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 31% 25% 14% 41% 19%



6.0% 4.1% 8.5% 2.8% 2.7%



Average $9,198 $15,609 $17,276 $18,885 $15,012


Average - - - - -


Average - - - - -


Average $9,572 $16,580 $17,884 $19,890 $15,747


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -

Continuing Education Median - $500 - - -

Average - $683 - - -

Total Benefits Median - $1,000 $1,500 - -

Average - $2,111 $2,018 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-9: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Church Income



173

Table 11-10: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 18% 24% 32% 28% 22% 27%



4.8% 4.6% 7.4% 2.8% - -

Base Rate Average $19 $20 $21 $17 $30 $23


Average $7,903 $15,339 $16,279 $12,906 $19,664 $15,466

Housing Median - $10,500 - - - -

Average - $11,899 - - - -


Average - - - - - -


Average $8,031 $15,824 $17,380 $14,487 $19,664 $15,851


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - $2,342 - - - -


Average - $692 - - - -


Average - $1,965 - - - -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S — T A B L E 1 1 - 1 0

Table 11-10: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Worship Attendance




174

Table 11-11: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 35% 23% 22% -



2.8% 4.3% 5.8% -



Average $14,459 $16,251 $12,496 -

Housing Median - $18,150 $10,000 -

Average - $18,024 $10,232 -


Average - - - -


Average $14,924 $17,035 $13,094 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - $686 $621 -

Total Benefits Median - $1,570 $950 -

Average - $1,803 $2,988 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-11: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Church Setting



175

Table 11-12: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Region

REGION

Data Distribution*

New England

Middle Atlantic





Average church income - $590,364 $830,912 $596,403 $562,806 $645,020 $679,000 $482,286 $887,325





% Ordained - 13% 25% 18% 38% 33% 20% 43% 28%



- 3.5% 6.2% 4.5% 10.0% 2.6% 10.0% 3.0% 5.5%

Base Rate Average - $18 $23 $18 $20 $15 $28 $20 $22


Average - $13,549 $17,642 $12,135 $13,554 $12,951 $11,554 $9,956 $15,544


Average - - - - - - - - -


Average - - - - - - - - -


Average - $13,539 $18,048 $13,049 $13,515 $14,855 $11,744 $11,045 $16,128


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -

Total Benefits Median - - $1,392 $1,000 - - - - -

Average - - $2,695 $1,716 - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 11-12: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Region




176

Table 11-13: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Education

EDUCATIONData








% Ordained 27% 22% 28% 25%



8.0% 4.7% 2.4% -



Average $12,269 $14,758 $14,705 -

Housing Median - $14,400 - -

Average - $12,443 - -


Average - - - -


Average $12,675 $15,415 $15,653 $22,965


Average - - - -


Average - - - -


Average - - - -


Average - - - -

Continuing Education Median - $500 - -

Average - $627 - -

Total Benefits Median - $1,283 $750 -

Average - $2,838 $996 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-13: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Education



177


Table 11-14: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 30% 25% 19% 10%



6.3% 2.9% 4.2% 4.3%



Average $13,810 $15,687 $14,206 $11,995

Housing Median $14,550 - - -

Average $15,833 - - -


Average - - - -


Average $14,846 $15,708 $14,816 $12,321


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average $715 - - -

Total Benefits Median $1,283 - - $2,159

Average $2,248 - - $3,573




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-14: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Years Employed




178

Table 11-15: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Denomination

DENOMINATION

Data Distribution*



Presby-terian







% Ordained 50% 43% 32% 5% 4% 16%



4.3% 5.4% 9.2% 2.3% 4.0% 3.8%



Average $10,748 $17,332 $13,799 $12,110 $11,749 $18,343


Average - - - - - -


Average - - - - - -


Average $12,888 $17,188 $16,018 $12,110 $11,749 $18,505


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -

Total Benefits Median - - - - - $2,550

Average - - - - - $3,776




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-15: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Denomination



179


Table 11-16: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Gender

GENDERData








% Ordained 35% 14%



6.2% 3.4%



Average $15,638 $12,624

Housing Median $12,600 -

Average $13,852 -


Average - -


Average $16,534 $12,942

Health Insurance Median - -

Average - -


Average - -


Average - -

Retirement Median $2,117 -

Average $2,003 -

Continuing Education Median $500 $500

Average $730 $620

Total Benefits Median $1,392 $800

Average $2,804 $1,685




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 11-16: Annual Compensation of Part-Time Music/Choir/Worship Pastors/Directors by Gender




180

Enter your Church

data below




25% Average










Full-Time Music/Choir/Worship Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME MUSIC/CHoIR/WoRSHIP PASToR/DIRECToR WoRKSHEETFilling out the Worksheet









181




6. Use Table 11-5 (page 168) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Music/Choir/Worship Pastor/Director. on the heading (top row), look for your music/Choir/Worship pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 11-6 (page 169) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Music/Choir/Worship Pastor/Director. on the heading (top row), locate the number of years your music/Choir/Worship pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S W o R k S H E E T


182

Enter your Church

data below




25% Average










Part-Time Music/Choir/Worship Pastor/Director WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME MUSIC/CHoIR/WoRSHIP PASToR/DIRECToR WoRKSHEETFilling out the Worksheet









183




6. Use Table 11-13 (page 176) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Music/Choir/Worship Pastor/Director. on the heading (top row), look for your music/Choir/Worship pastor/director’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 11-14 (page 177) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Music/Choir/Worship Pastor/Director. on the heading (top row), locate the number of years your music/Choir/Worship pastor/director has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T- T I M E M U S I C / C H o I R / W o R S H I P P A S T o R S / D I R E C T o R S W o R k S H E E T

12AdmiNisTRATORs

185

A D M I N I S T R A T o R S

Employment Profile Administrators include paid, but not usually ordained, staff who supervise the business aspects of church operations, such as financial management, business operations, and some staff oversight. This may include such positions as Business Administrator, Business Manager, Chief Financial officer, Chief operating officer, etc.

Three-quarters of Administrators who reported serve in a full-time capacity. About one in nine full- and part-time Administrators are ordained ministers. More than six in ten are female and have a minimum of a Bachelor’s degree. Nearly all are employed by the church, rather than self-employed.

This group of administrators provided the following employment profile:

Full-Time Part-Time


Ordained 12% 11%


Male 38% 32%

Female 62% 68%









186

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for Administrators who serve full-time and part time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the Administrator’s compensation plus benefits can be analyzed and compared from a variety of useful perspectives.

The total compensation plus benefits amount includes the base salary, housing allowance and/or parsonage, health, life, and disability insurance payments, retirement contribution, and educational funds.


About six in ten full-time Administrators receive health insurance and retirement benefits. Most Administrators do not receive housing or parsonage allowances.


Base Salary 100% 100%

Housing 9% 1%

Parsonage 0% 0%




Retirement 55% 17%






187

A D M I N I S T R A T o R S

KEY PoINTS

Q About half of full-time Administrators serve in large churches with an income over $1,000,000.

Q In general, as church income, worship attendance, and education level increase, compensation and benefits for full-time Administrators also increase.

Q Almost half of the full-time Administrators serve in churches set in a suburb of a large city.

Q Full-time male Administrators receive higher compensation and benefits packages than females (41% higher). A contributing factor to this discrepancy is that, on average, male Administrators work in churches that are twice the size and collect about 60% more income than churches that employ female Administrators.

2000 $44,768

2001 $48,064

2002 $47,305

2003 $50,615

2004 $49,907

2005 $53,153

2006 $52,036

2007 $57,639

2008 $54,237

2009 $56,637

2011 $54,400*


Compensation & Benefits: National Averages for Full-Time Administrators


188

Table 12-1: Annual Compensation of Full-Time Administrators by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 0% 14% 2% 14% 15%



- 4.2% 3.7% 3.6% 3.5%


Median $33,000 $33,280 $40,000 $41,000 $51,815

Lowest 25% $23,000 $28,000 $35,978 $34,113 $40,968

Average $30,556 $34,836 $40,382 $42,190 $53,318

Housing Highest 25% - - - - $35,500

Median - - - - $30,000

Lowest 25% - - - - $21,960

Average - - - - $27,784


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $33,000 $34,500 $40,463 $42,000 $55,000

Lowest 25% $23,000 $29,000 $36,400 $36,768 $44,000

Average $31,187 $36,485 $41,399 $44,485 $56,432


Median $3,200 $6,612 $6,384 $6,022 $7,001

Lowest 25% $2,304 $3,482 $4,786 $4,750 $4,000

Average $4,044 $7,669 $7,833 $7,055 $7,009

Life Insurance Highest 25% - $280 - $436 $390

Median - $156 - $282 $200

Lowest 25% - $76 - $165 $111

Average - $261 - $437 $386

Disability Insurance Highest 25% - $387 - $943 $542

Median - $300 - $307 $355

Lowest 25% - $185 - $201 $197

Average - $286 - $493 $494


Median - $2,900 $2,221 $2,450 $3,300

Lowest 25% - $2,032 $1,346 $1,543 $1,940

Average - $2,927 $2,393 $2,804 $3,591


Median - $575 $500 $500 $1,000

Lowest 25% - $400 $400 $375 $500

Average - $837 $888 $907 $1,243


Median $3,256 $5,511 $3,500 $6,782 $7,853

Lowest 25% $2,137 $2,334 $2,370 $3,600 $4,800

Average $4,660 $7,286 $5,840 $7,327 $9,407



Lowest 25% $25,712 $31,535 $39,400 $42,800 $50,095

Average $34,621 $41,764 $45,655 $50,570 $64,557


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-1: Annual Compensation of Full-Time Administrators by Church Income



189

Table 12-2: Annual Compensation of Full-Time Administrators by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 14% 7% 8% 8% 17% 22%



5% 3.4% 3.1% 3.9% 3.2% 3.9%


Average $29,712 $37,448 $42,564 $46,723 $45,380 $57,766

Housing Median - - - - - $31,761

Average - - - - - $28,531


Average - - - - - -


Average $29,712 $39,272 $44,547 $47,128 $49,355 $61,970


Average $6,104 $7,716 $6,726 $7,802 $8,365 $7,828


Average - $360 $514 $411 $448 $312


Average - $460 $518 $660 $652 $375


Average - $3,330 $2,709 $3,284 $3,057 $3,859

Continuing Education Median - $650 $500 $1,000 $875 $1,000

Average - $959 $880 $1,078 $1,345 $1,523


Average $7,018 $7,743 $6,641 $7,718 $9,769 $9,561




CHARACTERISTICS

COMPENSATION

BENEFITS


A D M I N I S T R A T o R S — T A B L E 1 2 - 2

Table 12-2: Annual Compensation of Full-Time Administrators by Worship Attendance




190

Table 12-3: Annual Compensation of Full-Time Administrators by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 1,018 959 655 -






% Ordained 13% 11% 12% -



4.4% 3.6% 3.0% -


Average $46,703 $48,170 $39,979 -

Housing Median - $27,912 $26,000 -

Average - $26,380 $24,919 -


Average - - - -


Average $47,725 $50,853 $42,531 -


Average $7,055 $8,310 $6,782 -


Average $605 $308 $393 -


Average $593 $435 $582 -


Average $3,650 $3,521 $2,575 -

Continuing Education Median $700 $575 $1,000 -

Average $1,093 $1,125 $1,070 -


Average $7,735 $8,910 $7,214 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-3: Annual Compensation of Full-Time Administrators by Church Setting



191

Table 12-4: Annual Compensation of Full-Time Administrators by Region

REGIONData

Distribution*New




Average weekend worship attendance 282 1,244 734 879 1,305 708 859 1,059 962

Average church income $584,713 $1,170,567 $1,338,160 $1,302,690 $2,872,485 $1,505,841 $1,927,860 $1,313,964 $1,637,394





% Ordained 0% 7% 14% 7% 16% 2% 15% 16% 19%



- 3.6% 4.4% 3.1% 2.8% 3.0% 3.5% 4.2% 3.9%


Average $37,482 $48,286 $45,268 $44,322 $49,317 $45,181 $46,960 $45,085 $44,437

Housing Median - - $23,400 - - - $26,456 - -

Average - - $24,780 - - - $28,204 - -


Average - - - - - - - - -


Average $37,482 $48,286 $47,215 $45,570 $54,597 $45,460 $51,139 $49,259 $47,990


Average - $7,628 $7,600 $7,697 $7,597 $6,957 $7,311 $7,660 $7,754

Life Insurance Median - - $279 $123 - - $500 - $114

Average - - $408 $248 - - $821 - $147


Average - - $475 $539 - $518 $591 - $368

Retirement Median - $2,407 $3,384 $2,546 $3,560 $2,180 $3,000 $3,284 $3,420

Average - $2,638 $3,428 $3,077 $3,833 $2,575 $3,273 $3,544 $3,682

Continuing Education Median - $1,100 $600 $600 $1,000 $1,000 $1,200 - $500

Average - $1,561 $915 $1,040 $1,583 $1,215 $1,137 - $741


Average $8,956 $7,376 $8,718 $7,771 $9,419 $7,105 $8,450 $7,040 $7,991




CHARACTERISTICS

COMPENSATION

BENEFITS



Table 12-4: Annual Compensation of Full-Time Administrators by Region




192

Table 12-5: Annual Compensation of Full-Time Administrators by Education

EDUCATIONData

Distribution* Less than Bachelor Bachelor Master Doctorate

Average weekend worship attendance 713 856 1,122 1,559






% Ordained 6% 12% 24% 0%



3.3% 3.6% 3.4% -


Average $39,890 $46,674 $50,265 $57,283

Housing Median $16,000 $27,862 $31,761 -

Average $18,875 $28,753 $28,199 -


Average - - - -


Average $41,374 $48,720 $54,856 $57,283


Average $6,639 $7,794 $8,187 -


Average $453 $369 $382 -


Average $371 $574 $466 -


Average $2,770 $3,387 $3,694 -

Continuing Education Median $575 $1,000 $928 -

Average $1,066 $1,114 $1,229 -


Average $6,745 $8,703 $8,653 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-5: Annual Compensation of Full-Time Administrators by Education



193


Table 12-6: Annual Compensation of Full-Time Administrators by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 11% 12% 16% 11%



4.0% 3.3% 2.5% 2.9%


Average $45,074 $47,137 $42,826 $45,789

Housing Median $22,800 $27,431 - -

Average $26,202 $25,989 - -


Average - - - -


Average $46,440 $49,980 $46,647 $47,339


Average $7,921 $7,297 $7,236 $7,062


Average $374 $434 $395 $350


Average $465 $462 $721 $408


Average $3,218 $3,450 $2,866 $3,234

Continuing Education Median $750 $1,000 $500 $775

Average $997 $1,254 $1,014 $946


Average $7,727 $8,001 $8,200 $8,888




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-6: Annual Compensation of Full-Time Administrators by Years Employed




194

Table 12-7: Annual Compensation of Full-Time Administrators by Denomination

DENOMINATIONData



Presby-terian







% Ordained 8% 15% 20% 3% 6% 6%



- 3.1% 3.6% 3.0% 3.2% 3.4%


Average $43,995 $48,005 $44,288 $44,719 $44,279 $46,345

Housing Median - $30,000 $26,052 - - -

Average - $27,589 $27,003 - - -


Average - - - - - -


Average $45,062 $51,159 $48,488 $44,719 $45,287 $47,696


Average $6,026 $7,641 $8,047 $7,186 $6,294 $8,410


Average - $512 $276 - - $354

Disability Insurance Median - $337 $200 $948 - $342

Average - $541 $443 $878 - $426


Average - $3,218 $2,461 $3,568 $2,166 $4,356

Continuing Education Median - $1,000 $1,000 $500 $500 $700

Average - $1,348 $1,815 $830 $906 $869


Average $6,343 $9,074 $7,830 $7,738 $6,116 $8,912




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-7: Annual Compensation of Full-Time Administrators by Denomination



195


Table 12-8: Annual Compensation of Full-Time Administrators by Gender

GENDERData








% Ordained 22% 5%



3.2% 3.8%


Average $52,746 $40,786


Average $28,172 $19,473


Average - -


Average $57,375 $41,564


Average $9,279 $6,181


Average $409 $368


Average $501 $483


Average $3,875 $2,839


Average $1,283 $965


Average $10,482 $6,520




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-8: Annual Compensation of Full-Time Administrators by Gender




196

Table 12-9: Annual Compensation of Part-Time Administrators by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 15% 6% 17% 6% 7%



- 4.3% 7.6% 2.1% -



Average $13,162 $23,318 $21,939 $24,122 $25,604


Average - - - - -


Average - - - - -


Average $13,162 $23,707 $21,939 $24,122 $25,604


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -

Continuing Education Median - - - - -

Average - - - - -

Total Benefits Median - $3,590 $1,914 - -

Average - $4,051 $2,083 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-9: Annual Compensation of Part-Time Administrators by Church Income



197

Table 12-10: Annual Compensation of Part-Time Administrators by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance 67 206 422 642 920 -

Average church income $152,918 $408,568 $678,941 $1,033,230 $1,396,871 -

Average # of years employed 7 7 8 4 3 -

Average # of paid vacation days 18 12 10 13 10 -

% College graduate or higher 59% 61% 75% 73% 90% -

% Who receive auto reimbursement/allowance 4% 18% 10% 33% 20% -

% Ordained 7% 11% 14% 7% 10% -

% Supervise one or more people 37% 56% 62% 73% 20% -


6.2% 4.6% 2.1% 8.4% 5.2% -

Base Rate Average $13 $17 $18 $19 $19 -

Base Salary Median $12,750 $20,250 $21,000 $25,000 $28,695 -

Average $13,653 $20,910 $21,841 $23,804 $26,898 -


Average - - - - - -


Average - - - - - -

Total Compensation Median $12,750 $20,250 $22,125 $25,000 $28,695 -

Average $13,653 $20,910 $22,508 $23,804 $26,898 -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - $2,298 - - - -


Average - - - - - -

Total Benefits Median - $2,100 $2,010 - - -

Average - $2,992 $2,934 - - -

TOTAL COMPENSATION Median $13,800 $20,797 $22,125 $26,000 $28,695 -

PLUS BENEFITS Average $14,312 $21,731 $23,626 $24,509 $27,488 -


HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 12-10: Annual Compensation of Part-Time Administrators by Worship Attendance



A D M I N I S T R A T o R S — T A B L E 1 2 - 1 0


198

Table 12-11: Annual Compensation of Part-Time Administrators by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 3% 17% 8% -



3.6% 4.8% 5.1% -



Average $19,594 $22,740 $18,476 -

Housing Median - - - -

Average - - - -


Average - - - -


Average $19,594 $22,994 $18,476 -


Average - - - -


Average - - - -


Average - - - -


Average - $2,177 $1,728 -

Continuing Education Median - - - -

Average - - - -

Total Benefits Median - $2,963 $1,514 -

Average - $3,364 $2,408 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-11: Annual Compensation of Part-Time Administrators by Church Setting



199

Table 12-12: Annual Compensation of Part-Time Administrators by Region

REGION

Data Distribution*

New England

Middle Atlantic




Average weekend worship attendance - 276 242 351 - 340 542 345 368

Average church income - $560,858 $442,031 $540,449 - $547,158 $939,997 $614,121 $627,739

Average # of years employed - 7 5 7 - 6 5 5 7

Average # of paid vacation days - 10 12 13 - 12 7 25 12

% College graduate or higher - 69% 61% 67% - 79% 100% 82% 50%

% Who receive auto reimbursement/allowance - 23% 11% 14% - 13% 20% 9% 17%

% Ordained - 8% 21% 0% - 7% 10% 18% 7%

% Supervise one or more people - 31% 50% 73% - 60% 50% 55% 59%


- 2.6% 3.5% 7.4% - 3.5% 2.5% 2.0% 4.5%

Base Rate Average - $17 $15 $16 - $17 $16 $16 $19

Base Salary Median - $20,000 $17,975 $23,150 - $21,000 $19,500 $24,000 $19,600

Average - $19,496 $18,426 $21,952 - $20,729 $21,797 $22,480 $20,834


Average - - - - - - - - -


Average - - - - - - - - -

Total Compensation Median - $20,000 $17,975 $23,150 - $21,000 $19,500 $24,400 $19,600

Average - $19,496 $18,426 $21,952 - $20,729 $21,797 $23,752 $20,834


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -

Total Benefits Median - - - - - - - - -

Average - - - - - - - - -

TOTAL COMPENSATION Median - $20,300 $19,068 $23,150 - $21,000 $19,500 $26,000 $19,600

PLUS BENEFITS Average - $20,839 $18,985 $22,273 - $21,646 $22,157 $25,939 $21,443


CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-12: Annual Compensation of Part-Time Administrators by Region





200

Table 12-13: Annual Compensation of Part-Time Administrators by Education

EDUCATIONData








% Ordained 7% 13% 15% -



5.7% 4.9% 3.7% -



Average $19,553 $19,717 $20,860 -


Average - - - -


Average - - - -


Average $19,553 $19,717 $21,284 -


Average - - - -


Average - - - -


Average - - - -


Average - $1,856 $1,994 -


Average - - - -


Average $3,665 $2,510 $3,010 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-13: Annual Compensation of Part-Time Administrators by Education



201

Table 12-14: Annual Compensation of Part-Time Administrators by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 11% 12% 8% 0%



7.2% 3.0% 5.5% 1.8%



Average $19,295 $21,306 $21,435 $18,007


Average - - - -


Average - - - -


Average $19,295 $21,306 $22,602 $18,007


Average - - - -


Average - - - -


Average - - - -

Retirement Median $1,800 - - -

Average $1,605 - - -


Average - - - -


Average $2,437 - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-14: Annual Compensation of Part-Time Administrators by Years Employed





202

Table 12-15: Annual Compensation of Part-Time Administrators by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance - 271 375 246 200 346

Average church income - $470,424 $519,814 $473,800 $457,726 $647,529





% Ordained - 5% 16% 17% 0% 7%



- 5.3% 7.8% 8.8% 2.7% 2.5%

Base Rate Average - $16 $17 $16 $15 $18


Average - $18,641 $19,254 $22,843 $18,083 $22,641


Average - - - - - -


Average - - - - - -


Average - $18,641 $19,254 $22,843 $18,083 $22,641


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-15: Annual Compensation of Part-Time Administrators by Denomination



203

Table 12-16: Annual Compensation of Part-Time Administrators by Gender

GENDERData








% Ordained 19% 8%



4.4% 5.0%



Average $19,959 $20,420

Housing Median - -

Average - -


Average - -


Average $20,277 $20,420

Health Insurance Median - $5,334

Average - $5,655


Average - -


Average - -

Retirement Median - $1,920

Average - $2,068

Continuing Education Median - $400

Average - $413

Total Benefits Median - $2,010

Average - $3,030




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 12-16: Annual Compensation of Part-Time Administrators by Gender





204

Enter your Church

data below




25% Average










Full-Time Administrator WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME ADMINISTRAToR WoRKSHEETFilling out the Worksheet









205




6. Use Table 12-5 (page 192) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Administrator. on the heading (top row), look for your Administrator’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 12-6 (page 193) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Administrator. on the heading (top row), locate the number of years your Administrator has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E A D M I N I S T R A T o R W o R k S H E E T


206

Enter your Church

data below




25% Average










Part-Time Administrator WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME ADMINISTRAToR WoRKSHEETFilling out the Worksheet









207




6. Use Table 12-5 (page 200) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Administrator. on the heading (top row), look for your Administrator’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 12-6 (page 201) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Administrator. on the heading (top row), locate the number of years your Administrator has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E A D M I N I S T R A T o R W o R k S H E E T

13BOOKKeepeRs/ACCOUNTANTs

209

Employment Profile Bookkeepers/Accountants include paid personnel who assist with day-to-day financial matters in the church. This category may include such positions as Accountant, Controller, Financial Administrative Assistant, Financial Secretary, Payroll Secretary, Treasurer, etc.

More than half of the Bookkeeper/Accountant positions reported are part-time. In general, most Bookkeepers/Accountants are female and employed by the church, rather than self-employed. The majority of part-time Bookkeepers/Accountants have a minimum of a Bachelor’s degree.

The statistical profile of Bookkeepers/Accountants is as follows:

Full-Time Part-Time


Ordained 2% 6%


Male 11% 15%

Female 89% 85%








B o o k k E E P E R S / A C C o U N T A N T S


210

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Bookkeepers/Accountants and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the Bookkeepers/Accountants’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Nearly all full-time Bookkeepers/Accountants receive paid vacation. Half receive health insurance and retirement benefits. Few part-time Bookkeepers/Accountants reported fringe benefits other than paid vacation, which nearly half of those reporting receive.



Housing 1% 2%

Parsonage 0% 0%




Retirement 50% 10%






211

KEY PoINTS

Q Larger churches are more likely to employ full-time financial assistants, while small churches account for more than half of the part-timers. More than six in ten full-time Bookkeepers/Accountants serve in churches with income more than $1,000,000, contrasted with about six in ten part-time Bookkeepers/Accountants who serve in churches with income $750,000 or less.

Q In general, as church income, church attendance, years of employment, and the staff member’s education level increase, compensation and benefits for full-time Bookkeepers/Accountants also increase.

Q Full-time and part-time Bookkeepers/Accountants serving in churches in a suburb of a large city or in a metropolitan city have higher compensation and benefits packages compared to those serving in small towns.

2000 $27,992

2001 $29,220

2002 $29,398

2003 $30,457

2004 $32,765

2005 $33,336

2006 $36,122

2007 $38,185

2008 $37,631

2009 $38,809

2011 $41,207*


Compensation & Benefits: National Averages for Full-Time Bookkeepers/Accountants

B o o k k E E P E R S / A C C o U N T A N T S


212

Table 13-1: Annual Compensation of Full-Time Bookkeepers/Accountants by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained - 0% 0% 0% 4%

% Supervise one or more people - 44% 41% 54% 45%


- 5.6% 2.1% 4.0% 4.2%


Median - $29,000 $30,000 $34,840 $37,900

Lowest 25% - $23,700 $26,200 $27,720 $31,100

Average - $27,518 $28,568 $34,877 $39,579

Housing Highest 25% - - - - -

Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median - $29,000 $30,000 $34,840 $38,875

Lowest 25% - $23,700 $26,200 $27,720 $31,605

Average - $27,518 $28,588 $34,877 $40,053

Health Insurance Highest 25% - - $10,050 $11,565 $9,000

Median - - $5,641 $3,900 $6,833

Lowest 25% - - $4,044 $3,348 $4,306

Average - - $6,676 $6,786 $7,442

Life Insurance Highest 25% - - - - $229

Median - - - - $109

Lowest 25% - - - - $72

Average - - - - $183


Median - - - - $256

Lowest 25% - - - - $145

Average - - - - $364

Retirement Highest 25% - - $2,106 $1,734 $2,500

Median - - $1,400 $1,440 $1,647

Lowest 25% - - $896 $769 $1,078

Average - - $1,720 $1,782 $1,909

Continuing Education Highest 25% - - - - $1,850

Median - - - - $1,000

Lowest 25% - - - - $625

Average - - - - $1,248

Total Benefits Highest 25% - - $7,598 $9,558 $9,855

Median - - $3,816 $3,600 $6,203

Lowest 25% - - $2,489 $1,440 $2,650

Average - - $5,448 $5,621 $6,878



Lowest 25% - $26,168 $27,860 $28,421 $37,200

Average - $30,059 $32,279 $38,552 $45,661


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-1: Annual Compensation of Full-Time Bookkeepers/Accountants by Church Income



213

B o o k k E E P E R S / A C C o U N T A N T S — T A B L E 1 3 - 2

Table 13-2: Annual Compensation of Full-Time Bookkeepers/Accountants by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained - 0% 6% 2% 4% 2%



- 4.0% 6.3% 3.4% 5.8% 4.0%


Average - $30,962 $31,444 $34,710 $37,818 $42,681


Average - - - - - -


Average - - - - - -


Average - $30,962 $32,506 $34,710 $38,707 $42,681


Average - $5,250 $8,649 $8,501 $8,968 $6,362

Life Insurance Median - $64 $253 - $324 $96

Average - $111 $261 - $312 $145

Disability Insurance Median - $330 - - - $217

Average - $503 - - - $281


Average - $2,172 $2,024 $1,364 $2,083 $2,138


Average - - - - - -


Average - $5,616 $7,516 $5,795 $8,263 $6,604




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-2: Annual Compensation of Full-Time Bookkeepers/Accountants by Worship Attendance




214

Table 13-3: Annual Compensation of Full-Time Bookkeepers/Accountants by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 1,535 1,655 658 -






% Ordained 5% 3% 0% -



3.5% 5.1% 3.9% -


Average $40,428 $38,173 $31,649 -


Average - - - -


Average - - - -


Average $41,064 $38,594 $31,649 -


Average $6,393 $7,216 $7,452 -


Average - $194 $189 -


Average $566 $319 $263 -


Average $2,931 $1,853 $1,621 -

Continuing Education Median - $1,000 - -

Average - $941 - -


Average $7,008 $6,518 $6,784 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-3: Annual Compensation of Full-Time Bookkeepers/Accountants by Church Setting



215


Table 13-4: Annual Compensation of Full-Time Bookkeepers/Accountants by Region

REGION

Data Distribution*

New England Middle Atlantic South Atlantic E-N Central


Average weekend worship attendance - 560 1,372 1,974 2,139 783 658 911 1,411

Average church income - $1,133,747 $3,354,060 $3,426,318 $2,137,681 $1,181,993 $1,571,641 $1,606,786 $2,083,548





% Ordained - 0% 3% 9% 0% 0% 0% 7% 0%



- 4.0% 4.4% 3.0% 2.6% 3.8% 6.3% 3.6% 5.0%


Average - $37,170 $35,893 $37,066 $35,986 $32,635 $32,810 $42,557 $38,783


Average - - - - - - - - -


Average - - - - - - - - -


Average - $37,229 $36,723 $37,651 $35,986 $32,635 $32,810 $42,557 $38,783

Health Insurance Median - - $5,632 $8,000 $6,004 $5,790 $7,572 - $6,086

Average - - $6,193 $8,492 $7,969 $6,415 $8,864 - $6,920

Life Insurance Median - - $109 $89 - $108 - - -

Average - - $142 $184 - $153 - - -

Disability Insurance Median - - $260 $297 - $173 - - $191

Average - - $358 $533 - $230 - - $277

Retirement Median - - $1,610 $1,808 $1,500 $1,329 $2,412 - $1,448

Average - - $1,876 $1,957 $2,204 $1,505 $2,335 - $1,654


Average - - - - - - - - -

Total Benefits Median - $5,390 $5,883 $8,538 $2,822 $5,369 $3,824 - $5,772

Average - $6,732 $6,014 $8,128 $6,210 $5,918 $6,597 - $6,913




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-4: Annual Compensation of Full-Time Bookkeepers/Accountants by Region




216

Table 13-5: Annual Compensation of Full-Time Bookkeepers/Accountants by Education

EDUCATIONData


Average weekend worship attendance 818 1,574 2,110 -






% Ordained 0% 4% 9% -



5.1% 3.4% 2.8% -


Average $33,699 $37,267 $40,894 -


Average - - - -


Average - - - -


Average $33,699 $37,790 $41,937 -


Average $7,231 $6,976 $7,446 -


Average $198 $165 $156 -


Average $324 $440 - -


Average $1,640 $2,206 $2,725 -

Continuing Education Median $300 $1,000 - -

Average $698 $1,119 - -


Average $6,632 $6,615 $7,120 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-5: Annual Compensation of Full-Time Bookkeepers/Accountants by Education



217


Table 13-6: Annual Compensation of Full-Time Bookkeepers/Accountants by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 1,673 855 962 928






% Ordained 2% 3% 5% 0%



4.7% 3.8% 6.0% 4.1%


Average $35,186 $35,160 $37,048 $36,914


Average - - - -


Average - - - -


Average $35,340 $35,936 $37,048 $36,914


Average $5,845 $8,191 $9,393 $6,703


Average $141 $167 $153 $285


Average $350 $457 - $310


Average $2,031 $1,728 $2,065 $1,829


Average $1,125 - - -


Average $5,681 $6,958 $8,072 $6,651




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-6: Annual Compensation of Full-Time Bookkeepers/Accountants by Years Employed




218

Table 13-7: Annual Compensation of Full-Time Bookkeepers/Accountants by Denomination



Table 13-7: Annual Compensation of Full-Time Bookkeepers/Accountants by Denomination

DENOMINATION

Data Distribution*



Presby-terian


Average church income $1,399,478 $1,738,952 $4,028,646 $1,431,111 $895,558 $2,424,098





% Ordained 0% 1% 6% 0% 0% 0%



6.4% 4.2% 5.7% 3.3% 2.3% 2.7%


Average $35,424 $35,275 $36,018 $37,412 $28,905 $39,759


Average - - - - - -


Average - - - - - -


Average $35,424 $35,285 $37,159 $37,412 $28,905 $39,759

Health Insurance Median $4,405 $6,366 $7,786 - - -

Average $4,567 $7,048 $7,808 - - -


Average - $221 $143 - - -


Average - $291 $420 - - -

Retirement Median $1,235 $1,400 $1,336 - - -

Average $1,662 $1,704 $1,604 - - -


Average - - - - - -

Total Benefits Median $5,390 $3,808 $7,572 $3,165 - $8,007

Average $5,218 $5,738 $7,603 $5,099 - $8,170




CHARACTERISTICS

COMPENSATION

BENEFITS


219


Table 13-8: Annual Compensation of Full-Time Bookkeepers/Accountants by Gender

GENDERData








% Ordained 10% 2%



3.8% 4.4%


Average $48,457 $34,441

Housing Median - -

Average - -


Average - -


Average $49,042 $34,694


Average $7,536 $7,084


Average $183 $177


Average $460 $310


Average $2,305 $1,880


Average - $679


Average $9,180 $6,217




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-8: Annual Compensation of Full-Time Bookkeepers/Accountants by Gender




220

Table 13-9: Annual Compensation of Part-Time Bookkeepers/Accountants by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 3% 0% 2% 2% 5%



5.8% 3.2% 5.7% 2.7% 3.8%



Average $7,392 $11,890 $15,323 $15,825 $20,532


Average - - - - -


Average - - - - -


Average $7,578 $12,290 $15,323 $15,488 $20,499


Average - - - - -


Average - - - - -


Average - - - - -

Retirement Median - - - $1,504 $1,232

Average - - - $1,938 $1,448


Average - - - - -

Total Benefits Median - $3,612 - $1,078 $1,610

Average - $5,992 - $2,184 $3,698




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-9: Annual Compensation of Part-Time Bookkeepers/Accountants by Church Income



221

B o o k k E E P E R S / A C C o U N T A N T S — T A B L E 1 3 - 1 0

Table 13-10: Annual Compensation of Part-Time Bookkeepers/Accountants by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 5% 2% 1% 0% 6% 6%



- 2.6% 5.4% 2.6% - 4.1%



Average $9,154 $12,454 $15,680 $14,628 $19,591 $23,310


Average - - - - - -


Average - - - - - -


Average $9,479 $12,576 $15,680 $14,628 $19,591 $23,015


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -

Total Benefits Median - $2,205 - $2,726 - -

Average - $5,094 - $2,569 - -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 13-10: Annual Compensation of Part-Time Bookkeepers/Accountants by Worship Attendance




222

Table 13-11: Annual Compensation of Part-Time Bookkeepers/Accountants by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 3% 2% 2% 13%



6.4% 3.8% 4.1% -



Average $14,568 $15,799 $13,506 $10,243


Average - - - -


Average - - - -


Average $14,568 $15,799 $13,702 $10,243


Average - - $7,608 -


Average - - - -


Average - - - -

Retirement Median - $1,200 $962 -

Average - $1,407 $1,599 -


Average - $313 - -

Total Benefits Median - $1,156 $2,600 -

Average - $3,052 $4,215 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-11: Annual Compensation of Part-Time Bookkeepers/Accountants by Church Setting



223


Table 13-12: Annual Compensation of Part-Time Bookkeepers/Accountants by Region

REGIONData

Distribution*New


South Atlantic

E-N Central

E-S Central

W-N Central



Average church income - $679,648 $935,081 $913,512 $606,168 $764,250 $694,783 $531,941 $844,926





% Ordained - 0% 4% 0% 21% 4% 0% 0% 0%



- 3.7% 7.6% 3.8% 7.4% 2.8% 4.3% 3.0% 3.9%

Base Rate Average - $15 $15 $15 $16 $15 $15 $15 $18


Average - $12,339 $14,517 $13,604 $12,743 $13,074 $18,726 $11,383 $17,318


Average - - - - - - - - -


Average - - - - - - - - -


Average - $12,339 $14,517 $13,604 $13,625 $13,074 $18,726 $11,383 $17,318


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -

Retirement Median - - - $1,330 - - - - -

Average - - - $1,273 - - - - -


Average - - - - - - - - -

Total Benefits Median - - - $1,012 - - - - $4,751

Average - - - $2,067 - - - - $7,064




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-12: Annual Compensation of Part-Time Bookkeepers/Accountants by Region




224

Table 13-13: Annual Compensation of Part-Time Bookkeepers/Accountants by Education

EDUCATIONData








% Ordained 0% 4% 6% -



5.0% 3.4% 5.1% -



Average $14,270 $15,029 $15,670 -


Average - - - -


Average - - - -


Average $14,384 $15,061 $15,670 -

Health Insurance Median $6,000 $4,693 - -

Average $7,759 $7,209 - -


Average - - - -


Average - - - -

Retirement Median $805 $1,232 - -

Average $1,041 $1,927 - -


Average - $273 - -


Average $3,907 $3,419 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-13: Annual Compensation of Part-Time Bookkeepers/Accountants by Education



225


Table 13-14: Annual Compensation of Part-Time Bookkeepers/Accountants by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 2% 2% 4% 0%



5.7% 3.3% 4.1% 2.3%



Average $14,345 $15,431 $15,464 $14,407


Average - - - -


Average - - - -


Average $14,399 $15,431 $15,704 $14,407


Average $8,464 - - -


Average - - - -


Average - - - -

Retirement Median $1,031 $1,346 - $1,200

Average $1,562 $1,408 - $1,400


Average - - - -

Total Benefits Median - $1,460 - $2,810

Average - $2,568 - $4,061




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-14: Annual Compensation of Part-Time Bookkeepers/Accountants by Years Employed




226

Table 13-15: Annual Compensation of Part-Time Bookkeepers/Accountants by Denomination



Table 13-15: Annual Compensation of Part-Time Bookkeepers/Accountants by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance 253 379 598 - 499 350

Average church income $472,308 $708,219 $903,555 - $927,095 $813,318





% Ordained 0% 0% 4% - 6% 3%



2.7% 4.6% 5.8% - 2.8% 2.8%

Base Rate Average $14 $15 $16 - $15 $18


Average $10,824 $14,208 $14,837 - $14,730 $18,949


Average - - - - - -


Average - - - - - -


Average $12,275 $14,335 $14,683 - $14,730 $18,949


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -

Total Benefits Median - - $1,462 - - -

Average - - $5,437 - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


227


Table 13-16: Annual Compensation of Part-Time Bookkeepers/Accountants by Gender

GENDERData








% Ordained 3% 2%



4.1% 4.3%



Average $12,441 $15,066

Housing Median - -

Average - -


Average - -


Average $12,728 $15,112


Average - $7,340


Average - -


Average - -


Average - $1,531


Average - $308


Average $3,238 $3,635




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 13-16: Annual Compensation of Part-Time Bookkeepers/Accountants by Gender




228

Enter your Church

data below




25% Average










Full-Time Bookkeeper/Accountant WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME BooKKEEPER/ACCoUNTANT WoRKSHEETFilling out the Worksheet









229




6. Use Table 13-5 (page 216) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Bookkeeper/Accountant. on the heading (top row), look for your Bookkeeper/Accountant’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 13-6 (page 217) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Bookkeeper/Accountant. on the heading (top row), locate the number of years your Bookkeeper/Accountant has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E B o o k k E E P E R S / A C C o U N T A N T W o R k S H E E T


230

Enter your Church

data below




25% Average










Part-Time Bookkeeper/Accountant WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME BooKKEEPER/ACCoUNTANT WoRKSHEETFilling out the Worksheet









231




6. Use Table 13-13 (page 224) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Bookkeeper/Accountant. on the heading (top row), look for your Bookkeeper/Accountant’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 13-14 (page 225) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Bookkeeper/Accountant. on the heading (top row), locate the number of years your Bookkeeper/Accountant has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E B o o k k E E P E R S / A C C o U N T A N T W o R k S H E E T

14seCReTARies/

AdmiNisTRATiVeAssisTANTs

233

Employment Profile Secretaries/Administrative Assistants include paid personnel who provide clerical or administrative support. This category may include such positions as Administrative Assistant, Clerical Assistant, Executive Secretary, Lead Secretary, office Assistant, office Clerk, office Manager, Publications Coordinator, Receptionist, Church Secretary, Secretary to any pastor or ministry, Secretary’s Assistant, etc.

More than half of the reported Secretaries/Administrative Assistants are employed on a part-time basis. Almost all, regardless of employment status, are females employed by the church, rather than self-employed. More than half of the Secretaries/Administrative Assistants have more than a high school diploma.

This sample of Secretaries/Administrative Assistants provided the following employment profile:

Full-Time Part-Time


Ordained 2% 2%


Male 3% 2%

Female 97% 98%








S E C R E T A R I E S / A D M I N I S T R A T I V E A S S I S T A N T S


234

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Secretaries/Administrative Assistants and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the Secretaries’/Administrative Assistants’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Secretaries/Administrative Assistants receive fewer benefits for full-time work than pastoral staff members receive. Less than half of them receive health insurance and retirement benefits. While nearly all full-time Secretaries/Administrative Assistants receive paid vacation, nearly all receive no housing or continuing education allowances. More than eight in ten do not receive life or disability insurance or an auto allowance. Few benefits are provided for part-time Secretaries/Administrative Assistants apart from paid vacation.



Housing 1% 1%

Parsonage 0% 0%




Retirement 41% 8%






235

KEY PoINTS

Q Almost half of full-time Secretaries/Administrative Assistants who reported serve in larger churches with income over $750,000.

Q For the most part, as church income and education level increase, compensation and benefits for full-time Secretaries/Administrative Assistants also increase.

Q Eight out of ten full-time and part-time Secretaries/Administrative Assistants who reported serve in churches located in a suburb of large city or in a small town or rural city. In both cases, those working in the suburbs are compensated at a higher rate than those in small-town churches.

Q Male Secretaries for both full-time and part-time positions reported earning slightly less than their female counterparts.

2000 $21,965

2001 $23,316

2002 $24,132

2003 $24,875

2004 $25,007

2005 $26,624

2006 $29,551

2007 $30,840

2008 $30,835

2009 $30,727

2011 $32,408*


Compensation & Benefits: National Averages for Full-Time Secretaries/Administrative Assistants

S E C R E T A R I E S / A D M I N I S T R A T I V E A S S I S T A N T S


236

Table 14-1: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Church Income



Table 14-1: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 3% 2% 7% 1% 1%



3.2% 4.1% 3.1% 3.6% 3.8%


Median $22,200 $26,309 $28,299 $29,400 $30,930

Lowest 25% $19,500 $22,950 $25,480 $25,250 $26,869

Average $21,909 $26,473 $28,939 $29,899 $31,952


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median $22,100 $26,309 $28,299 $29,400 $30,930

Lowest 25% $18,609 $23,000 $25,480 $25,250 $26,869

Average $21,824 $26,542 $28,939 $29,899 $32,005


Median $5,579 $5,310 $6,000 $6,400 $5,320

Lowest 25% $2,349 $2,662 $4,165 $3,900 $3,578

Average $6,274 $5,701 $5,936 $6,755 $6,169

Life Insurance Highest 25% - $180 $225 $600 $202

Median - $134 $182 $420 $134

Lowest 25% - $68 $118 $180 $96

Average - $140 $188 $411 $180

Disability Insurance Highest 25% - $597 - - $354

Median - $417 - - $240

Lowest 25% - $260 - - $159

Average - $415 - - $326


Median $1,276 $1,060 $1,311 $1,000 $1,800

Lowest 25% $1,039 $615 $1,000 $833 $1,153

Average $1,416 $1,281 $1,709 $1,664 $2,031

Continuing Education Highest 25% - $500 $450 - -

Median - $300 $300 - -

Lowest 25% - $250 $225 - -

Average $213 $397 $370 - -


Median $3,044 $3,000 $3,301 $3,700 $5,554

Lowest 25% $1,444 $1,385 $1,460 $1,378 $3,289

Average $4,755 $4,428 $4,441 $4,847 $6,316



Lowest 25% $20,030 $24,017 $26,500 $27,360 $28,850

Average $23,576 $29,072 $31,765 $33,471 $37,256


CHARACTERISTICS

COMPENSATION

BENEFITS


237

Table 14-2: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Worship Attendance



S E C R E T A R I E S / A D M I N I S T R A T I V E A S S I S T A N T S — T A B L E 1 4 - 2

Table 14-2: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 0% 3% 2% 4% 0% 1%



3.0% 4.0% 3.2% 4.2% 2.7% 4.3%


Average $22,049 $26,576 $28,521 $29,649 $33,585 $31,780


Average - - - - - -


Average - - - - - -


Average $21,856 $26,629 $28,665 $29,649 $33,585 $31,786


Average $7,437 $5,660 $6,765 $6,568 $6,458 $5,691


Average - $278 $214 $219 $301 $135

Disability Insurance Median - $494 - $208 $424 $240

Average - $425 - $209 $528 $227


Average - $1,643 $1,551 $1,608 $2,302 $1,807


Average - $371 - - - -


Average $7,155 $4,296 $5,313 $5,486 $6,569 $5,970




CHARACTERISTICS

COMPENSATION

BENEFITS



238

Table 14-3: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Church Setting



Table 14-3: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 1% 2% 2% 11%



3.9% 3.8% 3.8% 2.3%


Average $29,705 $30,794 $26,814 $24,637


Average - - - -


Average - - - -


Average $29,757 $30,797 $26,859 $24,637


Average $6,165 $5,962 $6,271 -


Average $398 $200 $184 -


Average $408 $270 $414 -


Average $1,733 $1,685 $1,777 -

Continuing Education Median $300 $300 $300 -

Average $381 $504 $348 -


Average $5,171 $5,081 $5,680 -




CHARACTERISTICS

COMPENSATION

BENEFITS


239

Table 14-4: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Region




Table 14-4: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Region

REGIONData

Distribution*New





Average church income $995,183 $947,785 $1,535,684 $743,834 $1,295,822 $1,153,984 $1,612,824 $795,341 $1,007,893





% Ordained 0% 5% 1% 2% 7% 1% 3% 0% 0%



2.7% 2.4% 4.3% 3.6% 6.5% 2.4% 4.2% 3.2% 3.6%


Average $36,341 $28,440 $29,394 $27,500 $27,969 $28,763 $27,977 $27,576 $30,859


Average - - - - - - - - -


Average - - - - - - - - -


Average $36,341 $28,440 $29,466 $27,500 $28,298 $28,857 $27,831 $27,576 $30,859


Average - $6,955 $5,463 $7,335 $4,554 $6,689 $6,655 $7,039 $5,649

Life Insurance Median - - $160 $176 - $200 $125 - -

Average - - $210 $216 - $254 $489 - -

Disability Insurance Median - - $240 $206 - $165 - - $298

Average - - $310 $386 - $332 - - $296

Retirement Median - $932 $1,394 $1,499 $1,800 $1,015 $1,655 $1,961 $1,324

Average - $1,137 $1,778 $1,688 $2,115 $1,317 $1,996 $1,693 $1,819

Continuing Education Median - - - $300 - - - - -

Average - - - $418 - - - - -


Average - $6,445 $4,947 $5,269 $4,722 $5,205 $5,810 $6,014 $5,364




CHARACTERISTICS

COMPENSATION

BENEFITS



240

Table 14-5: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Education



Table 14-5: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Education

EDUCATIONData








% Ordained 1% 2% 16% -



3.7% 4.0% 2.2% -


Average $27,851 $30,380 $31,658 -


Average - - - -


Average - - - -


Average $27,874 $30,440 $31,658 -


Average $6,181 $5,930 $7,219 -


Average $262 $213 - -


Average $304 $393 - -


Average $1,719 $1,788 $1,890 -

Continuing Education Median $300 $300 - -

Average $426 $428 - -


Average $5,061 $5,891 $6,141 -




CHARACTERISTICS

COMPENSATION

BENEFITS


241

Table 14-6: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Years Employed




Table 14-6: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 3% 3% 0% 1%



4.2% 3.2% 3.2% 3.2%


Average $26,445 $29,682 $29,377 $30,696


Average - - - -


Average - - - -


Average $26,457 $29,803 $29,377 $30,696


Average $5,341 $6,417 $6,644 $6,753


Average $268 $214 $177 $247


Average $283 $347 $287 $478


Average $1,562 $1,495 $1,625 $2,043

Continuing Education Median $300 $400 - $225

Average $523 $411 - $265


Average $4,617 $5,356 $5,399 $6,104




CHARACTERISTICS

COMPENSATION

BENEFITS



242

Table 14-7: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Denomination



Table 14-7: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Denomination

DENOMINATIONData



Presby-terian


Average church income $905,543 $1,362,103 $1,592,181 $667,651 $1,028,539 $1,077,816





% Ordained 9% 1% 3% 0% 2% 0%



3.3% 3.5% 4.3% 2.7% 3.5% 2.6%


Average $28,595 $28,203 $29,421 $27,127 $28,165 $30,301


Average - - - - - -


Average - - - - - -


Average $28,595 $28,203 $29,409 $27,127 $28,165 $30,301


Average $6,422 $5,224 $6,437 $7,408 $4,573 $7,630

Life Insurance Median $150 $113 $120 - - $221

Average $221 $191 $350 - - $277


Average - $266 $260 - - -


Average - $1,520 $1,713 $2,009 $1,546 $2,206

Continuing Education Median - - - - - $500

Average - - - - - $415


Average $6,502 $4,526 $6,033 $5,358 $3,714 $5,402




CHARACTERISTICS

COMPENSATION

BENEFITS


243

Table 14-8: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Gender




Table 14-8: Annual Compensation of Full-Time Secretaries/Administrative Assistants by Gender

GENDERData



Average church income $996,910 $1,196,960





% Ordained 21% 2%



4.4% 3.7%


Average $27,585 $28,815

Housing Median - -

Average - -


Average - -


Average $27,585 $28,846


Average - $6,170

Life Insurance Median - $160

Average - $236

Disability Insurance Median - $240

Average - $325


Average - $1,728


Average - $424


Average $4,722 $5,359




CHARACTERISTICS

COMPENSATION

BENEFITS



244

Table 14-9: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Church Income



Table 14-9: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 2% 2% 2% 2% 4%



5.9% 4.0% 2.5% 3.6% 3.2%



Average $12,250 $16,950 $15,257 $17,582 $16,108


Average - - - - -


Average - - - - -


Average $12,227 $17,000 $15,257 $17,582 $16,108

Health Insurance Median $3,240 - - - -

Average $5,820 - - - -


Average - - - - -


Average - - - - -

Retirement Median $1,000 $1,610 - - $886

Average $1,009 $1,629 - - $1,319

Continuing Education Median - $250 - - -

Average - $289 - - -

Total Benefits Median - $1,520 $800 $1,538 $1,215

Average - $1,955 $2,982 $2,639 $2,348




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


245

Table 14-10: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Worship Attendance



S E C R E T A R I E S / A D M I N I S T R A T I V E A S S I S T A N T S — T A B L E 1 4 - 1 0

Table 14-10: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 1% 3% 0% 4% 2% 3%



6.7% 3.7% 4.7% 3.0% 3.3% 2.7%



Average $11,614 $15,400 $16,932 $15,512 $15,981 $14,934


Average - - - - - -


Average - - - - - -


Average $11,592 $15,429 $16,932 $15,512 $15,981 $14,934

Health Insurance Median $2,952 $6,504 - - - -

Average $3,531 $6,497 - - - -


Average - - - - - -


Average - - - - - -

Retirement Median - $1,297 $1,224 - - -

Average - $1,182 $1,784 - - -


Average - $277 - - - -

Total Benefits Median $1,528 $1,180 $1,614 $800 $1,200 -

Average $2,193 $2,374 $2,809 $1,897 $3,043 -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS



246

Table 14-11: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Church Setting



Table 14-11: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area







% Ordained 2% 2% 2% 0%



3.9% 3.7% 4.5% 7.4%



Average $14,544 $15,555 $14,508 $13,055


Average - - - -


Average - - - -


Average $14,544 $15,587 $14,491 $12,931

Health Insurance Median - $3,600 $4,300 -

Average - $5,702 $5,172 -


Average - - - -


Average - - - -

Retirement Median $1,297 $1,142 $986 -

Average $1,457 $1,159 $1,195 -


Average - $367 $265 -


Average $2,241 $2,417 $2,503 -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


247

Table 14-12: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Region




Table 14-12: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Region

REGION

Data Distribution*

New England

Middle Atlantic










% Ordained 4% 2% 1% 1% 0% 2% 8% 3% 3%



5.9% 4.7% 5.3% 3.6% 6.2% 3.0% 5.1% 3.3% 4.1%

Base Rate Average $13 $12 $13 $12 $13 $13 $12 $12 $13


Average $14,404 $14,255 $14,794 $13,651 $15,445 $17,236 $14,321 $12,838 $15,786


Average - - - - - - - - -


Average - - - - - - - - -


Average $14,404 $14,255 $14,794 $13,596 $15,642 $17,236 $14,321 $12,838 $15,786

Health Insurance Median - - $3,600 - - - - - $6,504

Average - - $3,608 - - - - - $6,036


Average - - - - - - - - -


Average - - - - - - - - -

Retirement Median - - - $1,000 - - - - $1,142

Average - - - $1,174 - - - - $1,110

Continuing Education Median - - - $350 - - - - -

Average - - - $351 - - - - -

Total Benefits Median - $653 $1,988 $900 $1,300 - - - $2,400

Average - $1,964 $2,122 $1,234 $2,062 - - - $4,066




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



248

Table 14-13: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Education



Table 14-13: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Education

EDUCATIONData








% Ordained 1% 4% 9% -



4.4% 4.1% 2.4% -



Average $14,672 $14,768 $16,998 -


Average - - - -


Average - - - -


Average $14,649 $14,768 $17,285 -


Average $4,878 - - -


Average - - - -

Disability Insurance Median $518 - - -

Average $472 - - -


Average $1,286 $1,119 - -


Average $277 - - -

Total Benefits Median $1,278 $650 - -

Average $2,489 $1,749 - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


249

Table 14-14: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Years Employed




Table 14-14: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years







% Ordained 2% 2% 2% 0%



4.4% 4.9% 2.9% 2.9%



Average $13,565 $15,837 $16,620 $16,443


Average - - - -


Average - - - -


Average $13,589 $15,799 $16,620 $16,325


Average $4,208 $7,167 - -


Average - - - -


Average - - - -

Retirement Median $536 $1,112 - $1,142

Average $648 $1,265 - $1,261


Average $304 - - -

Total Benefits Median $530 $1,700 $1,763 $1,818

Average $1,620 $3,380 $2,643 $2,728




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



250

Table 14-15: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Denomination



Table 14-15: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Denomination

DENOMINATION

Data Distribution*



Presby-terian







% Ordained 12% 2% 2% 4% 0% 0%



3.8% 5.4% 4.3% 4.6% 2.8% 4.5%



Average $16,619 $13,850 $14,393 $15,577 $15,786 $17,003


Average - - - - - -


Average - - - - - -


Average $16,619 $13,825 $14,393 $15,577 $15,801 $17,003

Health Insurance Median - - - - - $5,262

Average - - - - - $6,148


Average - - - - - -


Average - - - - - -

Retirement Median - $1,000 - - - $1,311

Average - $1,234 - - - $1,763


Average - - - - - -

Total Benefits Median - $1,000 $1,517 - - $2,303

Average - $1,748 $2,908 - - $3,591




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


251

Table 14-16: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Gender




Table 14-16: Annual Compensation of Part-Time Secretaries/Administrative Assistants by Gender

GENDERData








% Ordained 25% 2%



- 4.2%



Average $11,781 $14,865

Housing Median - -

Average - -


Average - -


Average $11,781 $14,859


Average - $5,234

Life Insurance Median - $67

Average - $139

Disability Insurance Median - $435

Average - $443


Average - $1,230


Average - $294

Total Benefits Median - $1,224

Average - $2,418




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



252

Enter your Church

data below




25% Average










Full-Time Secretary/Administrative AssistantWorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME SECRETARY/ADMINISTRATIvE ASSISTANTWoRKSHEETFilling out the Worksheet









253




6. Use Table 14-5 (page 240) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Secretary/Administrative Assistant. on the heading (top row), look for your secretary/Administrative Assistant’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 14-6 (page 241) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Secretary/Administrative Assistant. on the heading (top row), locate the number of years your secretary/Administrative Assistant has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E S E C R E T A R Y / A D M I N I S T R A T I V E A S S I S T A N T W o R k S H E E T


254

Enter your Church

data below




25% Average










Part-Time Secretary/Administrative AssistantWorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME SECRETARY/ADMINISTRATIvE ASSISTANTWoRKSHEETFilling out the Worksheet









255




6. Use Table 14-13 (page 248) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Secretary/Administrative Assistant. on the heading (top row), look for your secretary/Administrative Assistant’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 14-14 (page 249) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Secretary/Administrative Assistant. on the heading (top row), locate the number of years your secretary/Administrative Assistant has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E S E C R E T A R Y / A D M I N I S T R A T I V E A S S I S T A N T W o R k S H E E T

15CUsTOdiANs

257

Employment Profile Custodians include paid personnel who provide care and maintenance of facilities, buildings, grounds, and security. This category may include such positions as Building and Grounds Manager, Building Supervisor, Custodian, Facilities Manager, Grounds keeper, Housekeeper, Lawn Maintenance Assistant, Maid, Maintenance Assistant, Plant Manager, Property Manager, Security Manager or Assistant, Sexton, Traffic Coordinator, etc.

More than half of Custodians in this survey serve part-time. Almost nine in ten full-time Custodians are men, compared to only 57% for part-time Custodians. The highest level of education for most full-time and part-time Custodians is a high school diploma.

The following chart summarizes a demographic profile of this sample:

Full-Time Part-Time


Ordained 3% 1%


Male 86% 57%

Female 14% 43%








C U S T o D I A N S


258

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for full-time and part-time Custodians and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, Custodians’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Custodians receive fewer benefits than pastoral positions, but they are aligned with other non-pastoral positions. At least half of full-time Custodians receive health insurance and retirement benefits. Paid vacation is part of nearly all full-time Custodians’ compensation plus benefits packages. Churches provide part-time Custodians with very few benefits compared to full-time employees.



Housing 0% 0%

Parsonage 0% 0%




Retirement 50% 5%






259

KEY PoINTS

Q Nearly two-thirds of full-time Custodians reported in this sample serve in larger churches with income over $1,000,000.

Q Four in ten full-time Custodians are serving in churches set in a suburb of a large city. They receive the highest compensation and benefits packages compared to those who are serving in other church settings.

Q For the most part, as church income, worship attendance, education level, and length of service increase, compensation and benefits for full-time Custodians also increase.

2000 $26,161

2001 $26,725

2002 $27,913

2003 $29,047

2004 $30,052

2005 $31,026

2006 $32,884

2007 $33,893

2008 $36,462

2009 $35,425

2011 $38,156*


Compensation & Benefits: National Averages for Full-Time Custodians

C U S T o D I A N S


260

Table 15-1: Annual Compensation of Full-Time Custodians by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained - 0% 3% 4% 3%

% Supervise one or more people - 32% 21% 54% 54%Average % salary increase (for those who had an increase) this year

- 2.4% 3.2% 2.8% 3.7%


Median - $26,149 $26,845 $31,300 $34,200

Lowest 25% - $22,384 $24,800 $24,960 $27,040

Average - $26,819 $28,517 $31,079 $35,490


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median - - - - -

Lowest 25% - - - - -

Average - - - - -


Median - $26,149 $26,845 $31,300 $34,272

Lowest 25% - $22,384 $24,800 $24,960 $27,040

Average - $26,819 $28,517 $31,079 $35,786


Median - $6,000 $6,403 $7,591 $6,320

Lowest 25% - $5,000 $5,089 $4,474 $4,000

Average - $7,596 $7,047 $8,483 $7,460


Median - - - $132 $151

Lowest 25% - - - $80 $96

Average - - - $281 $218


Median - - - - $240

Lowest 25% - - - - $181

Average - - - - $276

Retirement Highest 25% - - $2,547 $2,242 $2,566

Median - - $1,940 $1,400 $1,910

Lowest 25% - - $1,128 $826 $1,138

Average - - $1,974 $1,617 $2,042

Continuing Education Highest 25% - - - - $1,000

Median - - - - $500

Lowest 25% - - - - $300

Average - - - - $839


Median - $6,363 $2,912 $5,739 $5,612

Lowest 25% - $2,589 $2,280 $1,659 $3,106

Average - $7,454 $5,405 $6,833 $7,142



Lowest 25% - $23,929 $25,410 $28,527 $30,887

Average - $31,292 $31,686 $35,473 $41,635


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-1: Annual Compensation of Full-Time Custodians by Church Income



261

Table 15-2: Annual Compensation of Full-Time Custodians by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000


Average church income - $660,271 $1,023,866 $1,293,182 $1,685,947 $3,270,828





% Ordained - 0% 2% 0% 9% 4%



- 2.5% 4.9% 2.4% 2.8% 4.7%


Average - $27,130 $29,969 $31,844 $37,046 $38,406


Average - - - - - -


Average - - - - - -


Average - $27,130 $29,969 $31,844 $37,389 $38,939


Average - $6,818 $8,528 $6,779 $10,040 $6,441

Life Insurance Median - $190 - - $318 $109

Average - $493 - - $346 $141

Disability Insurance Median - - - - $253 $240

Average - - - - $275 $280


Average - $2,474 $1,983 $1,665 $2,122 $1,852


Average - - - - - -


Average - $6,236 $6,640 $5,736 $8,538 $7,144




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-2: Annual Compensation of Full-Time Custodians by Worship Attendance



C U S T o D I A N S — T A B L E 1 5 - 2


262

Table 15-3: Annual Compensation of Full-Time Custodians by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 793 1,216 597 -






% Ordained 0% 4% 4% -



5.8% 3.2% 2.4% -


Average $32,377 $34,816 $30,616 -


Average - - - -


Average - - - -


Average $32,377 $35,274 $30,616 -


Average $7,679 $7,790 $6,829 -


Average $137 $313 $240 -

Disability Insurance Median - $232 - -

Average - $268 - -


Average $2,269 $2,117 $1,610 -


Average - - - -


Average $6,534 $7,752 $5,832 -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-3: Annual Compensation of Full-Time Custodians by Church Setting



263

Table 15-4: Annual Compensation of Full-Time Custodians by Region

REGIONData

Distribution*New

EnglandMiddle Atlantic South Atlantic E-N Central


Average weekend worship attendance - 814 901 918 - 1,078 875 670 996

Average church income - $1,661,258 $1,828,389 $1,521,320 - $1,509,843 $2,057,180 $1,077,301 $1,660,611

Average # of years employed - 7 7 12 - 10 8 5 8

Average # of paid vacation days - 16 16 17 - 17 16 16 15

% College graduate or higher - 13% 25% 15% - 17% 14% 23% 32%

% Who receive auto reimbursement/allowance - 0% 16% 21% - 23% 8% 0% 14%

% Ordained - 7% 4% 0% - 0% 4% 0% 4%

% Supervise one or more people - 20% 40% 45% - 60% 35% 57% 64%


- 2.0% 4.1% 2.4% - 3.1% 4.3% 3.0% 4.7%

Base Salary Median - $27,678 $30,025 $32,448 - $31,358 $25,445 $33,200 $35,256

Average - $30,495 $32,222 $33,447 - $33,642 $28,956 $32,990 $35,088


Average - - - - - - - - -


Average - - - - - - - - -

Total Compensation Median - $29,806 $30,025 $32,448 - $31,358 $25,445 $33,200 $35,256

Average - $31,295 $32,222 $33,447 - $33,642 $28,956 $32,990 $36,002

Health Insurance Median - $4,812 $5,800 $9,181 - $6,900 $7,464 - $6,531

Average - $6,289 $6,602 $9,415 - $7,723 $7,596 - $7,724

Life Insurance Median - - $109 $200 - $148 $105 - -

Average - - $203 $462 - $173 $201 - -

Disability Insurance Median - - $315 $302 - - $224 - -

Average - - $409 $391 - - $291 - -

Retirement Median - $1,080 $2,400 $2,213 - $1,056 $2,028 - $1,322

Average - $1,259 $2,192 $2,249 - $1,218 $2,285 - $1,909


Average - - - - - - - - -

Total Benefits Median - $5,599 $3,910 $8,027 - $6,370 $5,975 $3,077 $5,213

Average - $5,826 $5,574 $8,875 - $6,395 $8,154 $3,589 $6,741

TOTAL COMPENSATION Median - $35,487 $34,876 $37,528 - $34,777 $30,504 $33,200 $38,401

PLUS BENEFITS Average - $37,121 $36,247 $40,440 - $37,577 $35,412 $34,426 $41,299


CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-4: Annual Compensation of Full-Time Custodians by Region





264

Table 15-5: Annual Compensation of Full-Time Custodians by Education

EDUCATIONData



Average church income $1,642,731 $1,752,812 - -





% Ordained 3% 3% - -



3.8% 2.6% - -

Base Salary Median $29,806 $37,664 - -

Average $31,245 $38,076 - -


Average - - - -


Average - - - -


Average $31,494 $38,076 - -


Average $7,024 $9,692 - -

Life Insurance Median $174 - - -

Average $273 - - -

Disability Insurance Median $287 - - -

Average $341 - - -


Average $1,938 $1,940 - -


Average $894 - - -


Average $6,657 $7,480 - -




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-5: Annual Compensation of Full-Time Custodians by Education



265

Table 15-6: Annual Compensation of Full-Time Custodians by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years

Average weekend worship attendance 899 986 1,081 749






% Ordained 4% 2% 3% 4%



4.3% 3.5% 2.8% 2.5%


Average $31,192 $34,064 $34,994 $34,596


Average - - - -


Average - - - -


Average $31,483 $34,064 $34,994 $35,076


Average $6,333 $6,513 $8,464 $10,421


Average $124 $185 $374 $560


Average $304 $289 $259 $422


Average $1,787 $2,048 $1,572 $2,563


Average - - - -


Average $5,649 $5,855 $7,218 $11,852




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-6: Annual Compensation of Full-Time Custodians by Years Employed





266

Table 15-7: Annual Compensation of Full-Time Custodians by Denomination

DENOMINATIONData



Presby-terian

Average weekend worship attendance 862 884 1,148 - 414 445

Average church income $1,626,667 $1,877,035 $1,773,347 - $734,937 $1,387,021





% Ordained 11% 3% 2% - 0% 0%



2.3% 2.6% 5.6% - 2.7% 4.7%


Average $32,276 $31,513 $35,438 - $30,843 $29,469


Average - - - - - -


Average - - - - - -


Average $32,276 $31,701 $36,048 - $30,843 $29,469

Health Insurance Median - $5,089 $7,518 - - $6,403

Average - $6,541 $9,014 - - $7,398


Average - $260 $152 - - $182


Average - $275 $429 - - -

Retirement Median - $1,450 $2,394 - - $2,784

Average - $1,661 $2,107 - - $2,787


Average - - - - - -

Total Benefits Median - $3,989 $8,543 - $2,558 $3,764

Average - $5,781 $9,869 - $3,407 $6,250




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-7: Annual Compensation of Full-Time Custodians by Denomination



267

Table 15-8: Annual Compensation of Full-Time Custodians by Gender

GENDERData








% Ordained 3% 0%



3.5% 3.7%


Average $33,984 $27,010

Housing Median - -

Average - -


Average - -


Average $34,197 $27,010


Average $7,685 $6,123


Average $274 -


Average $315 -


Average $2,073 $1,424

Continuing Education Median $750 -

Average $906 -


Average $7,360 $3,839




CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-8: Annual Compensation of Full-Time Custodians by Gender





268

Table 15-9: Annual Compensation of Part-Time Custodians by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 0% 0% 0% 0% 2%



5.3% 4.0% 3.0% 3.8% 4.3%



Average $6,338 $9,218 $11,837 $11,510 $11,972


Average - - - - -


Average - - - - -


Average $6,338 $9,218 $11,837 $11,510 $12,109


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-9: Annual Compensation of Part-Time Custodians by Church Income



269

Table 15-10: Annual Compensation of Part-Time Custodians by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000







% Ordained 0% 1% 0% 0% 0% 4%



5.7% 4.1% 3.5% 3.4% 4.4% 2.6%



Average $5,767 $9,361 $12,313 $9,776 $11,454 $13,074


Average - - - - - -


Average - - - - - -


Average $5,767 $9,361 $12,313 $9,776 $11,454 $13,381


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -




HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


Table 15-10: Annual Compensation of Part-Time Custodians by Worship Attendance



C U S T o D I A N S — T A B L E 1 5 - 1 0


270

Table 15-11: Annual Compensation of Part-Time Custodians by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area

Average weekend worship attendance 443 1,047 385 -

Average church income $850,679 $1,274,210 $599,191 -





% Ordained 0% 1% 1% -



5.8% 4.3% 3.4% -



Average $11,089 $10,040 $9,592 -


Average - - - -


Average - - - -


Average $11,089 $10,040 $9,661 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -

Total Benefits Median - - - -

Average - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-11: Annual Compensation of Part-Time Custodians by Church Setting



271

Table 15-12: Annual Compensation of Part-Time Custodians by Region

REGIONData

Distribution*New



E-S Central

W-N Central


Average weekend worship attendance 287 321 419 444 459 448 331 433 1,659

Average church income $390,019 $499,387 $723,048 $605,706 $1,007,268 $835,090 $437,868 $647,350 $1,794,556





% Ordained 0% 5% 2% 0% 0% 0% 0% 0% 0%



7.4% 4.0% 3.7% 2.8% 4.5% 4.7% 4.8% 3.7% 3.6%

Base Rate Average $13 $12 $13 $12 $13 $11 $10 $14 $11


Average $5,788 $9,025 $12,446 $8,937 $12,262 $10,320 $8,362 $10,861 $8,410


Average - - - - - - - - -


Average - - - - - - - - -


Average $5,788 $9,025 $12,446 $8,937 $12,262 $10,320 $8,362 $10,861 $8,600


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-12: Annual Compensation of Part-Time Custodians by Region





272

Table 15-13: Annual Compensation of Part-Time Custodians by Education

EDUCATIONData



Average church income $896,142 $785,448 - -





% Ordained 1% 0% - -



4.2% 4.0% - -


Base Salary Median - - - -

Average - - - -


Average - - - -


Average - - - -


Average $9,926 $10,252 - -


Average - - - -


Average - - - -


Average - - - -

Retirement Median $731 - - -

Average $990 - - -


Average - - - -


Average $2,645 - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-13: Annual Compensation of Part-Time Custodians by Education



273

Table 15-14: Annual Compensation of Part-Time Custodians by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years


Average church income $1,031,994 $548,012 $452,507 $899,843





% Ordained 1% 0% 0% 0%



4.9% 2.9% 3.4% 4.3%



Average $9,308 $9,742 $10,751 $15,928


Average - - - -


Average - - - -


Average $9,361 $9,742 $10,751 $15,928


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -

Total Benefits Median $387 - - -

Average $1,749 - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-14: Annual Compensation of Part-Time Custodians by Years Employed





274

Table 15-15: Annual Compensation of Part-Time Custodians by Denomination



Table 15-15: Annual Compensation of Part-Time Custodians by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance 393 360 1,323 - 278 218

Average church income $842,362 $727,263 $1,408,674 - $548,881 $468,558





% Ordained 0% 2% 2% - 0% 0%



4.2% 4.4% 4.0% - 2.7% 4.7%

Base Rate Average $11 $11 $12 - $12 $15


Average $7,821 $10,053 $9,318 - $8,955 $13,329


Average - - - - - -


Average - - - - - -


Average $7,821 $10,053 $9,318 - $8,955 $13,329


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


275

Table 15-16: Annual Compensation of Part-Time Custodians by Gender

GENDERData








% Ordained 1% 0%



3.8% 4.6%



Average $10,151 $9,417

Housing Median - -

Average - -


Average - -


Average $10,208 $9,417


Average - -


Average - -


Average - -

Retirement Median - $595

Average - $711

Continuing Education Median - -

Average - -

Total Benefits Median $1,329 $731

Average $3,339 $1,902




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 15-16: Annual Compensation of Part-Time Custodians by Gender





276

Enter your Church

data below




25% Average










Full-Time Custodian WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE FULL-TIME CUSToDIAN WoRKSHEETFilling out the Worksheet









277




6. Use Table 15-5 (page 264) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Custodian. on the heading (top row), look for your Custodian’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 15-6 (page 265) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Custodian. on the heading (top row), locate the number of years your Custodian has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








F U L L - T I M E C U S T o D I A N W o R k S H E E T


278

Enter your Church

data below




25% Average










Part-Time Custodian WorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME CUSToDIAN WoRKSHEETFilling out the Worksheet









279




6. Use Table 15-13 (page 272) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Custodian. on the heading (top row), look for your Custodian’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 15-14 (page 273) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Custodian. on the heading (top row), locate the number of years your Custodian has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.








P A R T - T I M E C U S T o D I A N W o R k S H E E T

16pART-Time

mUsiCiANs/ACCOmpANisTs/

VOCALisTs

281

Employment Profile Musician/Accompanist/Vocalist includes paid personnel who provide vocal or instrumental music or accompaniment. Titles under this category include such positions as Accompanist, Instrumentalist (of any kind), organist, Pianist, Soloist, Vocalist, Worship Team member, Praise Band Member, etc.

Two-thirds of these part-time musicians are female. Part-time musicians report long tenures, averaging 11 years.


Full-Time Part-Time


Ordained - 6%

Average years employed - 11

Male - 34%

Female - 66%

Self-employed (receives 1099) - 13%

Church employee (receives W-2) - 87%

High school diploma - 20%

Associate Degree - 10%

Bachelor’s Degree - 44%

Master’s Degree - 21%

Doctoral Degree - 5%

P A R T - T I M E M U S I C I A N S / A C C o M P A N I S T S / V o C A L I S T S


282

Total Compensation plus Benefits Package AnalysisThe analyses on the next page are based on the data in the tables that you will find in the remainder of the chapter. The tables show compensation plus benefits data for Musicians/Accompanists/Vocalists who serve part-time and are presented according to church income, church attendance, church setting, region, education, years employed, denomination, and gender. In this way, the musicians’ compensation plus benefits can be analyzed and compared from a variety of useful perspectives.



Very few part-time church musicians receive fringe benefits such as retirement, health insurance, auto allowance, and funds for continuing education. However, one-third receives paid vacation.


Base Salary - 100%

Housing - 0%

Parsonage - 0%

Health Insurance* - 0%

Life Insurance* - 0%

Disability Insurance* - 0%

Retirement - 2%

Continuing Education - 4%

Received Salary Increase - 26%

Received Paid Vacation - 38%

Received Auto Reimbursement/Allowance - 3%


283

KEY PoINTS

Q More than six in ten part-time Musicians/Accompanists/vocalists serve in smaller churches with attendance of 300 or less.

Q The hourly rate paid to Musicians/Accompanist/vocalists fluctuates across church income, worship attendance, education, and years employed. This means that it is not necessarily true, with this sample, that part-time church musicians earn more on an hourly rate basis if they work in a larger church, have a higher education, or have more years in their position.

Note: There were not enough respondents to provide meaningful data to determine the average compensation and benefits packages for full-time musicians/vocalists.

P A R T - T I M E M U S I C I A N S / A C C o M P A N I S T S / V o C A L I S T S


284

Table 16-1: Annual Compensation of Part-Time Musicians/Vocalists by Church Income

CHURCH INCOMEData


$251-$500K

$501-$750K

$751K-$1M

Over $1 Million







% Ordained 14% 0% 11% 10% 0%



- 2.7% 4.3% - 2.1%



Average $6,034 $8,578 $12,678 $11,762 $10,472


Average - - - - -


Average - - - - -


Average $5,756 $8,578 $12,678 $11,762 $10,472


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -


Average - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 16-1: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Church Income



285

Table 16-2: Annual Compensation of Part-Time Musicians/Vocalists by Worship Attendance

WORSHIP ATTENDANCE

Data Distribution*

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average weekend worship attendance 61 204 391 682 - 2,642

Average church income $150,494 $464,415 $798,016 $1,367,953 - $3,261,500

Average # of years employed 12 10 8 19 - 13

Average # of paid vacation days 6 10 6 3 - 10

% College graduate or higher 66% 77% 74% 63% - 67%

% Who receive auto reimbursement/allowance 0% 7% 5% 0% - 0%

% Ordained 10% 9% 5% 0% - 0%

% Supervise one or more people 7% 5% 5% 0% - 0%


- 4.8% - - - -

Base Rate Average $24 $22 $30 - - $19

Base Salary Median $4,800 $7,800 $8,700 $11,240 - $6,788

Average $5,827 $9,327 $9,564 $12,489 - $9,563


Average - - - - - -


Average - - - - - -

Total Compensation Median $4,800 $7,800 $8,700 $11,240 - $6,788

Average $5,827 $9,327 $9,564 $12,489 - $9,563


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -

TOTAL COMPENSATION Median $4,800 $7,800 $8,700 $11,240 - $6,788

PLUS BENEFITS Average $5,836 $9,394 $9,616 $12,489 - $9,574


HOURLY RATE

CHARACTERISTICS

COMPENSATION

BENEFITS


P A R T - T I M E M U S I C I A N S / A C C o M P A N I S T S / V o C A L I S T S — T A B L E 1 6 - 2

Table 16-2: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Worship Attendance




286

Table 16-3: Annual Compensation of Part-Time Musicians/Vocalists by Church Setting

CHURCH SETTING

Data Distribution*

Metro-politan



Farming area


Average church income $501,466 $1,411,628 $766,595 -





% Ordained 19% 0% 7% -



5.4% 2.4% 3.0% -



Average $8,699 $11,245 $7,611 -


Average - - - -


Average - - - -


Average $8,699 $11,245 $7,611 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 16-3: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Church Setting



287

Table 16-4: Annual Compensation of Part-Time Musicians/Vocalists by Region

REGION

Data Distribution*

New England

Middle Atlantic



Average weekend worship attendance - 599 421 397 214 358 446 317 2,790

Average church income - $785,000 $949,008 $1,011,763 $434,428 $745,848 $1,092,003 $664,945 $2,726,023


Average # of paid vacation days - 9 10 8 6 7 8 4 -



% Ordained - 0% 9% 12% 0% 0% 7% 22% 0%



- 2.5% 3.3% 2.0% 3.0% 3.2% 3.0% 6.0% 2.0%

Base Rate Average - $23 $26 $22 $24 $21 $22 - $30


Average - $7,455 $11,387 $6,518 $5,843 $11,213 $10,165 $6,667 $11,306


Average - - - - - - - - -


Average - - - - - - - - -


Average - $7,455 $11,387 $6,518 $5,843 $11,213 $10,165 $6,667 $11,306


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -


Average - - - - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 16-4: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Region




288

Table 16-5: Annual Compensation of Part-Time Musicians/Vocalists by Education

EDUCATIONData








% Ordained 6% 2% 20% -



3.3% 2.4% - -



Average $7,132 $9,070 $11,829 -


Average - - - -


Average - - - -


Average $7,132 $9,070 $11,829 -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 16-5: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Education



289

Table 16-6: Annual Compensation of Part-Time Musicians/Vocalists by Years Employed

YEARS EMPLOYEDData


6 years6-10

years11-15 years

Over 15 years


Average church income $1,056,241 $690,744 $668,895 $1,081,098





% Ordained 14% 8% 0% 0%



5.9% - - 2.2%



Average $10,810 $7,360 $8,083 $8,483


Average - - - -


Average - - - -


Average $10,810 $7,360 $8,083 $8,483


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -


Average - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 16-6: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Years Employed




290

Table 16-7: Annual Compensation of Part-Time Musicians/Vocalists by Denomination

DENOMINATION

Data Distribution*



Presby-terian

Average weekend worship attendance - 441 2,522 485 192 339

Average church income - $920,205 $2,741,000 $1,152,779 $600,577 $734,976





% Ordained - 3% 11% 0% 6% 4%



- - - 2.0% 2.4% 2.7%

Base Rate Average - $23 - $31 $30 $28


Average - $7,753 $9,217 $10,730 $8,456 $11,666


Average - - - - - -


Average - - - - - -


Average - $7,753 $9,217 $10,730 $8,456 $11,666


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -


Average - - - - - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE


Table 16-7: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Denomination



291

Table 16-8: Annual Compensation of Part-Time Musicians/Vocalists by Gender

GENDERData








% Ordained 16% 1%



3.6% 3.0%



Average $8,258 $9,556

Housing Median - -

Average - -


Average - -


Average $8,258 $9,556


Average - -


Average - -


Average - -

Retirement Median - -

Average - -

Continuing Education Median - -

Average - -

Total Benefits Median - -

Average - -




CHARACTERISTICS

COMPENSATION

BENEFITS

HOURLY RATE



Table 16-8: Annual Compensation of Part-Time Musicians/Accompanists/Vocalists by Gender




292

Enter your Church

data below




25% Average










Part-Time Musician/Accompanist/VocalistWorksheetLooking at the table and page number as indicated on the “Reference” columns, locate the range that defines your church. Refer to instructions below for step-by-step help.

HoW To USE THE PART-TIME MUSICIAN/ACCoMPANIST/voCALISTWoRKSHEETFilling out the Worksheet









293

T A B L E




6. Use Table 16-5 (page 288) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Musician/Accompanist/Vocalist. on the heading (top row), look for your musician/Accompanist/Vocalist’s highest level of education. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.

7. Use Table 16-6 (page 289) on your 2012-2013 Compensation Handbook for Church Staff to enter data pertinent to your Musician/Accompanist/Vocalist. on the heading (top row), locate the number of years your musician/Accompanist/Vocalist has been employed. Follow that column to the bottom rows and copy the following into your worksheet: highest 25%, median, lowest 25%, and average.









294

In addition to the individual compensation surveys, respondents were also asked to complete a congrega-tional profile. That information, as well as some detailed information about full-time Senior/Solo Pastors is summarized here. The data is presented according to worship attendance, and six size categories are por-trayed. Second, worship size and region are presented according to both church attendance and finances.

Key FindingsChurch Profileon average, 48% of the churches’ income/budget is devoted to salaries.

on average, churches have three full-time ordained staff and six full-time non-ordained staff.

on average, churches have two part-time ordained staff and six part-time non-ordained staff.

Senior/Solo Pastor ProfileAbout 32% of churches provide additional salary to their Senior or Solo Pastor to assist them with their Social Security payments. of those churches that do help, 78% pay one-half of the social security tax, while 22% pay all of it.

Approximately two-thirds of the churches reimburse the Senior or Solo Pastor’s professional expenses. Those churches generally reimburse the pastor about 79% of his or her professional expenses per year.

one in ten (9%) churches counts reimbursements as income for the Senior or Solo Pastor’s W-2 or 1099 form. Most (85%) Senior or Solo Pastors are treated as employees of the church, meaning they receive a W-2 rather than a 1099 form reporting their income at year’s end.

About two-thirds (64%) of the churches help their Senior or Solo Pastor with auto expenses.

About four in ten (38%) churches experienced an increase in attendance over the past year.

About one quarter (27%) reported that their income exceeded expenses in the past year.

sTATisTiCAL ABsTRACTOF ChURChes

RepReseNTed iN dATA

17

295

All Churches Represented

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Average worship attendance 507 66 194 407 630 890 2,297

Average total church budget/income

$933,989 $151,758 $463,323 $767,908 $1,251,730 $1,739,081 $3,775,446

Average percentage compensation is of total church budget/income

48% 48% 48% 48% 48% 49% 46%

Average number of ordained staff

Full-time ... 3 1 2 3 4 4 8

Part-time ... 2 1 2 2 2 2 3

Average number of non-ordained staff

Full-time ... 6 2 2 3 5 7 15

Part-time ... 6 3 4 5 7 10 16

Number of Respondents 4649 1083 1625 752 408 256 511

All Full-Time Senior/Solo

Pastors Represented

100 or less

101-300

301-500

501-750

751-1,000

Over 1,000

Percentage that contribute to social security payments of pastors

32% 29% 35% 35% 37% 31% 25%

Breakdown of church's contribution to pastor's social security payments

Exempt ... 23% 17% 23% 27% 26% 30% 41%

Pays 0%… 45% 54% 42% 37% 37% 39% 34%

Pays 50%… 25% 20% 29% 31% 28% 21% 18%

Pays 100%… 7% 8% 6% 5% 10% 10% 7%

Percentage of churches that reimburse the pastor for professional expenses

68% 61% 72% 75% 69% 62% 66%

Average percentage among those ... who get reimbursed ... 79% 72% 81% 86% 92% 76% 85%

Percentage of pastors receiving tax form

1099… 15% 22% 13% 6% 9% 12% 8%

W-2… 85% 78% 87% 94% 91% 88% 92%

Percentage of churches that reimburse pastors' expense

89% 83% 89% 93% 91% 96% 95%

Percentage of churches that count ... reimbursements as income… 9% 10% 9% 8% 10% 13% 8%

Percentage of churches that do not… count reimbursements as income… 79% 73% 80% 85% 81% 82% 87%

Percentage of churches that help pastor with auto expense

64% 58% 68% 67% 70% 53% 55%

Number of Respondents 1882 654 749 208 118 69 77

Table 17-1: Church and Full-time Senior/Solo Pastor Profiles by Worship Attendance

WORSHIP ATTENDANCE

CHURCH PROFILE

FULL-TIME SENIOR/ SOLO PASTOR PROFILE


T A B L E 1 7 - 1


296

Table 17-3: Region by Church Attendance & Finances

Church Attendance Over the Past Year

Region Decline Stable Increase

All Churches Represented (4,496) 19% 43% 38%

New England (144) 20% 44% 36%

Middle Atlantic (397) 19% 46% 36%

South Atlantic (959) 19% 42% 38%

East-North Central (871) 21% 45% 34%

East-South Central (285) 15% 46% 39%

West-North Central (507) 19% 47% 34%

West-South Central (526) 21% 37% 42%

Mountain (246) 21% 38% 41%

Pacific (552) 14% 44% 41%

Church Finances Over the Past Year

RegionBelow

expensesMeets

expensesExceeds expenses


New England (144) 38% 40% 22%







Mountain (246) 33% 42% 25%

Pacific (552) 37% 41% 22%

*For a breakdown of regions by state, refer to the Appendix


* For a breakdown of regions by state, refer to the Appendix.

297

Table 17-3: Region by Church Attendance & Finances

Church Attendance Over the Past Year

Region Decline Stable Increase


New England (144) 20% 44% 36%







Mountain (246) 21% 38% 41%

Pacific (552) 14% 44% 41%

Church Finances Over the Past Year

RegionBelow

expensesMeets

expensesExceeds expenses


New England (144) 38% 40% 22%







Mountain (246) 33% 42% 25%

Pacific (552) 37% 41% 22%

*For a breakdown of regions by state, refer to the Appendix

Table 17-3: Region by Church Attendance and Finances

* For breakdowns of regions by state, refer to the Appendix.

T A B L E 1 7 - 3

298

Solo Pastor/MinisterThis is the only ministry staff position. No other paid pastors or ministers in church.

Senior Pastor/MinisterLead pastor in a church where there are multiple paid ministry positions.

Executive/Administrative Pastor/MinisterPastor who handles ministry staff supervision, management, and development.

Associate Pastor/MinisterAny paid pastor who assists the Senior Pastor in general or specific ministries other than those specifically listed in the survey. This may include such positions as Assimilation Pastor, Care Pastor, Church Life Pastor, Congregational Care Pastor, Connecting Pastor, Counseling Pastor, Disabilities Ministry Pastor (any), Ethnic Ministries Pastor (any), Evangelism Pastor, Family Life Pastor, Lay Pastor, Membership Pastor, Missions Pastor, Outreach Pastor, Pastoral Care Pastor, Pastoral Counselor, Prayer Pastor, Teaching/Preaching Pastor, Visitation Pastor, and so on.

Youth Pastor/Minister/DirectorThis includes paid pastors and directors to junior high, senior high, or college students. It may include such positions as Campus Pastor, College Minister, Junior High Pastor/Director, Senior High Pastor/Director, Youth Center Director, Youth Pastor/Minister/Director, and so on.

Adult Ministry Pastor/Minister/DirectorIncludes paid pastors and directors for adults, married couples, men, singles, seniors, women, young adults, and so on.

Children’s/Preschool Pastor/Minister/DirectorChurch staff (not school staff) that includes paid pastors and directors for children from nursery through elementary school. This may include such positions as Early Childhood Pastor, Elementary School Pastor, Preschool Pastor/Director, Childcare Director, Daycare Director, and so on.

Christian Education Pastor/Minister/DirectorIncludes paid pastors and directors of broad educational ministries such as Bible studies, cell groups, Christian education, discipleship, equipping, small groups, spiritual formation, and so on.

Music/Choir/Worship Pastor/Minister/DirectorThis includes paid pastors and directors of band, bell/chimes choir, music ministry, orchestra, praise & worship team, vocal choir, and so on. It may include such positions as Music Pastor/Director, Worship Pastor/Director/Leader, and so on.

Media/Production/Arts Pastor/Minister/Director*Includes paid pastors and directors who oversee drama, technical ministries, video, sound production, and so on. This may include positions such as Technical Director, Media Director, Drama Director, Production Director, Video Producer, Minister of Arts, and so on.

CoMPENSATIoN SURvEY FoR 2011

Ministry Paid staff Position descriPtionsPastoral/Ministry staff

* Not reported due to low response.

299

AdministratorIncludes paid staff (usually not ordained) who supervise the operational aspects of running the church, such as business or financial management. This may include such positions as Business Administrator, Business Manager, Chief Financial Officer, Chief Operating Officer, and so on.

Bookkeeper/AccountantIncludes paid personnel who assist with day-to-day financial matters in the church. This may include such positions as Accountant, Controller, Financial Administrative Assistant, Financial Secretary, Payroll Secretary, Treasurer, and so on.

Child CareIncludes paid personnel who provide regular or occasional childcare and are on the church’s payroll (not school staff). This may include such positions as Babysitters, Child Care Assistant, Child Care Providers, Daycare Staff, Nursery Attendant, Nursery Director, Nursery Helper, Nursery Worker, and so on.

Custodian/MaintenanceIncludes paid personnel who provide care and maintenance of physical facilities, buildings, grounds, and security. This may include such positions as Building and Grounds Manager, Building Supervisor, Custodian, Facilities Manager, Grounds Keeper, Housekeeper, Lawn Maintenance Assistant, Maid, Maintenance Assistant, Plant Manager, Property Manager, Security Manager/Assistant, Sexton, Traffic Coordinator, and so on.

Musician/Accompanist/VocalistIncludes paid personnel who provide vocal or instrumental music or accompaniment. This may include such positions as Accompanist, Instrumentalist of any kind, Organist, Pianist, Soloist, Vocalist, and so on.

Secretary/Administrative AssistantIncludes paid personnel who provide clerical or administrative support. This may include such positions as Administrative Assistant, Clerical Assistant, Executive Secretary, Lead Secretary, Office Assistant, Office Clerk, Office Manager, Publications Secretary/Coordinator, Receptionist, Secretary to any pastor or ministry, Secretary’s Assistant, and so on.

Communications/Design Publications*Includes paid personnel who provide design services, create publications, or otherwise oversee church communications. This may include such positions as Designer, Communications Coordinator, Publicist, Writer, Editor, and so on.

CoMPENSATIoN SURvEY FoR 2011

Ministry Paid staff Position descriPtionssuPPort/adMinistrative staff

* Not reported due to low response.

S P E C I A L S E C T I O N

TAX LAW &COmpeNsATiON

pLANNiNG

301

S P E C I A L S E C T I o N — T A X L AW & C o M P E N S A T I o N P L A N N I N G

For Recommended Resources, order at YourChurchResources.com

Welcome to the Special Section on Essentials in Tax Law and Compensation Planning. Compensation planning for clergy and other church staff presents several unique tax issues that are not well understood by many church leaders and their advisers. This special section eliminates confusion and presents the key considerations to review when structuring compensation plans.

In adopting 2012 and 2013 compensation packages for your ministers and lay staff members, review these possible components of the compensation package.

1. salary. The most basic component of church staff compensation is salary. There are two important considerations to keep in mind with respect to staff salaries—the amount of the salary, and the use of “salary reduction agreements.” These two issues will be discussed separately.

a. Amount. Staff salaries ordinarily are set by the church board. Churches generally may pay any amount they wish, with one important exception—if a church pays unreasonably high compensation to a pastor or other employee there are two possible consequences:

(1) Loss of tax-exempt status. In order for a church or any other charity to maintain its tax-exempt status it must meet a number of conditions. one condition is that it cannot pay unreasonably high compensation to any person. There are two considerations to note. First, very few charities have lost their exempt status for paying unreasonable compensation. The IRS has been very reluctant to impose this remedy. Second, the law does not define what amount of compensation is unreasonable, and neither the IRS nor the courts have provided much clarification.

Example. A federal appeals court concluded that combined annual income of $115,680 paid by a religious organization to its founder and his wife was not excessive.

Example. A court ruled that maximum reasonable compensation for a prominent televangelist was $133,100 in 1984, $146,410 in 1985, $161,051 in 1986, and $177,156 in 1987. The court based its conclusions on a comparison of the salaries of other nonprofit officers in the state.

(2) Intermediate sanctions. The IRS can assess substantial excise taxes called “intermediate sanctions” against “disqualified persons” who are paid an “excess benefit” by a church or other charity. A disqualified person is any officer or director, or a relative of such a person. An excess benefit is compensation and fringe benefits in excess of what the IRS deems “reasonable.” Note that the IRS still can revoke the exempt status of a charity that pays excessive compensation to an employee. However, it is more likely that excessive compensation will result in intermediate sanctions rather than loss of exempt status. To illustrate, why should a major private university lose its tax-exempt status because it pays excessive compensation to its head football coach?

The intermediate sanctions the IRS can impose include the following:

n Tax on disqualified persons. A disqualified person who benefits from an excess benefit transaction is subject to an excise tax equal to 25 percent of the amount of the “excess benefit” (the amount by which actual compensation exceeds the fair market value of services rendered). This tax is assessed against the disqualified person directly, not his or her employer.

n Additional tax on disqualified persons. If a disqualified person fails to “correct” the excess benefit by the time the IRS assesses the 25 percent tax, then the IRS can assess an additional tax of up to 200 percent of the excess benefit. The law specifies that a disqualified person can “correct” the excess benefit transaction by “undoing the excess benefit to the extent possible, and taking any additional measures necessary to place the organization in a financial position not worse than that in which it would be if the disqualified person were dealing under the highest fiduciary standards.”


302For Recommended Resources, order at YourChurchResources.com

n Tax on organization managers. If the IRS assesses the 25 percent tax against a disqualified person, it is permitted to impose an additional 20 percent tax (up to a maximum of $20,000) on any “organization manager” who participates in an excess benefit transaction knowing it is such a transaction, unless the manager’s participation “is not willful and is due to reasonable cause.” A “manager” is an officer, director, or trustee. IRS regulations clarify that the managers collectively cannot be liable for more than $20,000 for any one transaction.

>Key point< The intermediate sanctions law imposes an excise tax on members of a church’s governing board who vote for a compensation package that the IRS determines to be excessive. This makes it essential for board members to carefully review the reasonableness of compensation packages.

Charities, disqualified persons, and governing boards may rely on a “presumption of reasonableness” with respect to a compensation arrangement if it was approved by a board of directors (or committee of the board) that: (1) was composed entirely of individuals unrelated to and not subject to the control of the disqualified person involved in the arrangement; (2) obtained and relied upon objective “comparability” information, such as (a) compensation paid by similar organizations, both taxable and tax-exempt, for comparable positions, (b) independent compensation surveys by nationally recognized independent firms, or (c) actual written offers from similar institutions competing for the services of the disqualified person; and (3) adequately documented the basis for its decision. The documentation should include the terms of the transaction and the date of its approval, the members of the board present during the debate and vote on the transaction, the comparability data obtained and relied upon, the actions of any members of the board having a conflict of interest, and documentation of the basis for the determination.

The IRS may refute the presumption of reasonableness only if it develops sufficient contrary evidence to rebut the comparability data relied upon by the board.

>Key point< The law creates a presumption that a minister’s compensation package is reasonable if approved by a church board that relied upon objective “comparability” information, including independent compensation surveys by nationally recognized independent firms. one of the more comprehensive compensation surveys for church employees is this text. This means that most ministers will be able to use this text to establish the presumption of reasonableness. But it also suggests that the IRS may rely on the data in this text in any attempt to impose intermediate sanctions against ministers.

IRS regulations clarify that “revenue based pay” arrangements in which an employee’s compensation is based on a percentage of the employer’s total revenues do not automatically result in an excess benefit transaction triggering intermediate sanctions. Rather, “all relevant facts and circumstances” must be considered.

Caution. In a series of rulings published in 2004 the IRS assessed intermediate sanctions against a pastor as a result of excess benefits paid to him and members of his family by his church. The IRS concluded that taxable compensation and benefits a church pays to a disqualified person (any church officer, and members of his or her family), that are not reported as taxable income to the recipient, constitute “automatic excess benefits” that trigger intermediate sanctions regardless of the amount involved. The IRS ruled that the following transactions resulted in excess benefits to the pastor because they were not reported as taxable income: (1) personal use of church property (vehicles, cell phones, credit cards, computers, etc.) by the pastor and members of his family; (2) reimbursements of personal expenses; and (3) nonaccountable reimbursements of business expenses (i.e., reimbursements of expenses that were not supported by adequate documentation of the business purpose of each expense). Since these taxable benefits were not reported as taxable income, they amounted to “automatic” excess benefits resulting in intermediate sanctions. This is a stunning interpretation of the tax code and regulations that directly affects the compensation practices of every church, and exposes some ministers and church board members to intermediate sanctions.

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Recommendation. Churches that pay a minister (or any staff member) significantly more than the highest 25 percent for comparable positions should obtain a legal opinion from an experienced tax attorney confirming that the amount paid is not “unreasonable” and will not expose the employee or the board to intermediate sanctions.

Tax savings tip. Ministers and lay employees should carefully review their W-2 or Form 1099 to be sure that it does not report more income than was actually received. If an error was made, the church should issue a corrected tax form (Form W-2c for an employee, or a “corrected” Form 1099 for a self-employed worker).

b. salary reduction agreements. Many churches have established “salary reduction agreements” to handle certain staff expenses. The objective is to reduce an employee’s taxable income since only the income remaining after the various “reductions” is reported on the employee’s W-2 at the end of the year. It is important for churches to understand that they cannot reduce an employee’s taxable income through salary reductions unless specifically allowed by law.

Here are three ways that taxable income can be reduced through salary reduction agreements:

(1) Tax-sheltered annuity contributions. Salary reduction agreements can be used to contribute to a tax-sheltered annuity (sometimes called a “403(b) annuity”) if the salary reductions meet certain conditions.

(2) “Cafeteria plans.” Salary reduction agreements can be used to fund “cafeteria plans” (including “flexible spending arrangements”) if several conditions are met. A cafeteria plan is a written plan established by an employer that allows employees to choose between cash and a “menu” of nontaxable benefits specified by law (including employer-provided medical insurance premiums, group-term life insurance, and dependent care).

(3) Housing allowances. A church can designate a portion of a minister’s salary as a housing allowance, and the amount so designated is not subject to income tax if certain conditions are met. Housing allowances are addressed below.

observation. In some cases “salary reductions” will not accomplish the goal of reducing a minister’s taxable income. The income tax regulations prohibit the widespread practice of funding “accountable” reimbursement arrangements through salary reductions. This topic is addressed later in this chapter.

vRecommended Resources.See chapter 4 in the Church & Clergy Tax Guide

(available on YourChurchResources.com) for more informationon salaries for church staff members.

2. Housing allowances. The most important tax benefit available to ministers who own or rent their homes is the housing allowance. Ministers who own or rent their home do not pay federal income taxes on the amount of their compensation that their employing church designates in advance as a housing allowance to the extent that the allowance represents compensation for ministerial services, is used to pay housing expenses, and does not exceed the annual fair rental value of the home (furnished, plus utilities). Housing-related expenses include mortgage payments, rental payments, utilities, repairs, furnishings, insurance, property taxes, additions, and maintenance.

Unfortunately, many churches fail to designate a portion of a minister’s compensation as a housing allowance. This deprives their minister of an important tax benefit.

Ministers who live in a church-owned parsonage that is provided “rent-free” as compensation for ministerial services do not include the annual fair rental value of the parsonage as income in computing their federal income taxes. The annual fair rental value is not “deducted” from the minister’s income. Rather, it is not reported as additional income anywhere on Form 1040 (as it generally would be by non-clergy workers). Further, ministers who live in a



church-provided parsonage do not pay federal income taxes on the amount of their compensation that their employing church designates in advance as a parsonage allowance, to the extent that the allowance represents compensation for ministerial services and is used to pay parsonage-related expenses such as utilities, repairs, and furnishings.

Tax savings tip. Ministers who live in church parsonages, and who incur any out-of-pocket expenses in maintaining the parsonage (such as utilities, property taxes, insurance, furnishings, or lawn care) should ask their employing church to designate a portion of their annual compensation in advance as a “parsonage allowance.” Such an allowance is not included on the minister’s W-2 or Form 1099 at the end of the year and is nontaxable in computing federal income taxes to the extent the minister incurs housing expenses of at least that amount. This is a very important tax benefit for ministers living in church-provided parsonages. Many ministers and church boards are not aware of this benefit, or are not taking advantage of it.

Note that the parsonage and housing allowance exclusions only apply in computing federal income taxes. Ministers cannot exclude them when computing their self-employment (Social Security) taxes.

Recommendation. Be sure that the designation of a housing or parsonage allowance for the subsequent year is on the agenda of the church board for one of its final meetings of the current year. The designation should be an official action of the board or congregation, and it should be duly recorded in the minutes of the meeting. The IRS also recognizes designations included in employment contracts and budget line items—assuming in each case that the designation was duly adopted by the church board (or the congregation in a business meeting). Also, if the minister is a new hire, be sure the church designates a housing allowance prior to the date he or she begins working.

How much should a church board or congregation designate as a housing allowance? Many churches base the allowance on their minister’s estimate of actual housing expenses for the new year. The church provides the minister with a form on which anticipated housing expenses for the new year are reported. For ministers who own their homes, the form asks for projected expenses in the following categories: down payment, mortgage payments, property taxes, property insurance, utilities, furnishings and appliances, repairs and improvements, maintenance, and miscellaneous. Many churches designate an allowance in excess of the anticipated expenses itemized by the minister. Basing the allowance solely on a minister’s actual expenses will penalize the minister if housing expenses in fact turn out to be higher than expected. In other words, the allowance should take into account unexpected housing costs and inaccurate projections of expenses.

Recommendation. Plan a mid-year review of the housing allowance to make sure that the designated amount is sufficient to cover actual expenses. If a pastor’s expenses will exceed the allowance, then the church may amend the allowance. But any amendment will only operate prospectively.

observation. The compensation survey summarized in previous chapters reveals that housing allowances are claimed by several associate ministers, administrators, music directors, secretaries, and custodians. However, it is important to note that the housing allowance is available only if two conditions are met: (1) the recipient is a minister, and (2) the allowance is provided as compensation for services performed in the exercise of ministry. In many cases, these conditions will not be satisfied by administrators, music directors, secretaries, or custodians. See chapter 3 in Richard Hammar’s Church & Clergy Tax Guide (available on YourChurchResources.com).

vRecommended Resources.For more detailed information about housing allowances,

see chapter 6 in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

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3. equity allowances. Ministers who live in church-owned parsonages are denied one very important benefit of home ownership—the opportunity to accumulate “equity” in a home over the course of many years. Many ministers who have lived in parsonages during much of their active ministry often face retirement without housing. Their fellow ministers who purchased a home early in their ministry often can look forward to retirement with a home that is either substantially or completely debt-free. To avoid the potential hardship often suffered by a minister who lives in a parsonage, some churches increase their minister’s compensation by an amount that is sometimes referred to as an “equity allowance.” The idea is to provide the minister with the equivalent of equity in a home. This is an excellent idea that should be considered by any church having one or more ministers living in church-provided housing. of course, for the concept to work properly, the equity allowance should not be accessible by the minister until retirement. Therefore, some churches choose to place the allowance directly in a minister’s tax-sheltered retirement account.

Recommendation. Equity allowances should also be considered by a church whose minister rents a home.

vRecommended Resources.For more detailed information about equity allowances,

see chapter 6, section A.7, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

4. accountable business exPense reiMburseMent Policy. one of the most important components of employee compensation packages is an “accountable” business expense reimbursement arrangement. This benefit is available to both ministers and lay staff members alike. Under such an arrangement a church (1) reimburses only those business expenses that are properly substantiated within a reasonable time as to date, amount, place, and business purpose, and (2) requires any excess reimbursements (in excess of substantiated expenses) to be returned to the church. Churches should seriously consider adopting an accountable reimbursement policy for reimbursing staff business expenses. Such a policy has the following advantages:

n Church staff report their business expenses to the church rather than to the IRS.

n Church staff who report their income taxes as employees, or who report as self-employed and who are reclassified as employees by the IRS in an audit, avoid the limitations on the deductibility of employee business expenses. These limitations include (1) the elimination of any deduction if the employee cannot itemize deductions on Schedule A (most taxpayers cannot), and (2) the deductibility of business expenses on Schedule A as an itemized expense only to the extent that these expenses exceed two percent of the employee’s adjusted gross income.

n The so-called Deason allocation rule is avoided. Under this rule, ministers must reduce their business expense deduction by the percentage of their total compensation that consists of a tax-exempt housing allowance.

n The “50 percent limitation” that applies to the deductibility of business meals and entertainment expenses is avoided. Unless these expenses are reimbursed by an employer under an accountable plan, only 50 percent of them are deductible by either employees or self-employed workers.

n Church staff who report their income taxes as self-employed avoid the risk of being reclassified as an employee by the IRS in an audit and assessed additional taxes.

observation. The compensation data summarized in this text reveal that many churches provide automobile allowances to their ministers and lay staff. In many cases, a church will simply provide a fixed dollar amount



every month to an employee (for example, $300), and require no substantiation of business miles or a return of any “excess reimbursements” (in excess of substantiated business miles). This is referred to as a “nonaccountable” reimbursement arrangement. What are the tax consequences of such an arrangement? The allowances must be added to the employee’s W-2 at the end of the year, and the employee can claim a business deduction on Schedule A. If a worker is an employee with insufficient itemized deductions to use Schedule A, there is no deduction available for business expenses even though the full amount of the monthly allowances are added to taxable income. This is a very unfortunate tax result that can be avoided completely through an accountable reimbursement arrangement. For a sample board resolution adopting an accountable business expense reimbursement arrangement, see chapter 7 of Richard Hammar’s annual Church & Clergy Tax Guide.

Example. A church pays its senior pastor an annual salary of $45,000 this year. In addition, it provides the pastor with a monthly car allowance of $400. This is an example of a nonaccountable reimbursement arrangement. Assume that the church treasurer reports none of these reimbursements as taxable income on the pastor’s Form W-2 since she assumes that the pastor had “at least” $4,800 in expenses associated with the business use of his car and so there was no need to report the nonaccountable reimbursements as taxable income. This assumption not only is incorrect, but it also converts the nonaccountable reimbursements into an “automatic” excess benefit exposing the pastor to intermediate sanctions, as noted previously in this chapter. This assumes that the senior pastor is a “disqualified person” (i.e., an officer or director, or a relative of an officer or director).

The income tax regulations prohibit the funding of accountable reimbursement arrangements through salary reductions.

Example. Assume that a church pays Pastor Gary $700 each week, and also agrees to reimburse his substantiated business expenses for each month out of the first weekly payroll check for the following month. Assume further that Pastor Gary substantiated $300 of business expenses for January. The church issued Pastor Gary his customary check of $700 for the first week of February, but only accumulated $400 of this amount to his W-2 form at the end of the year. This arrangement was once common, and still is practiced by some churches. The income tax regulations do not prohibit the funding of business expense reimbursements out of salary reductions. Rather, a church’s reimbursements under such arrangements cannot be “accountable.” This means that a church cannot reduce W-2 income by reducing an employee’s salary to pay for business expense reimbursements. In this example, the full $700 paycheck must be accumulated to Pastor Gary’s W-2. If it is not, the arrangement may constitute an automatic excess benefit transaction exposing Pastor Gary to intermediate sanctions, as explained previously in this chapter.

vRecommended Resources.For more detailed information about business expense reimbursement policies,

see chapter 7, section E, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

5. travel exPenses of a sPouse. A church should decide if it will be paying for any of the travel expenses of a spouse accompanying a minister or other staff member on a business trip. Reimbursing these expenses represents a significant benefit. Unfortunately, there is much confusion regarding the correct reporting of such reimbursements for tax purposes. If the spouse’s presence on the trip serves a legitimate business purpose, and the spouse’s travel expenses are reimbursed by the church under an accountable arrangement (described above) then the reimbursements represent a nontaxable fringe benefit. If these two requirements are not met, the reimbursements represent taxable income to the minister or staff member.

Caution. If either of these conditions is not met, then a church’s reimbursement of a nonemployee spouse’s travel expenses will represent taxable income to the minister or other staff member. The same applies to children who accompany a minister or staff member on a business trip. Further, the IRS may assert that a church’s failure to report the reimbursement of the spouse’s expenses as taxable income to an employee meeting the definition of a disqualified

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person (see above) makes the reimbursement an “automatic” excess benefit triggering intermediate sanctions, as noted previously in this chapter.

Tax savings tip. If a church does not reimburse the travel expenses of a pastor’s spouse who accompanies the pastor on a business trip, then the spouse may be able to deduct travel expenses as a charitable contribution (assuming that the spouse’s presence on the trip serves a legitimate charitable purpose).

vRecommended Resources.For more detailed information about travel expenses of a spouse,

see chapter 7, section C.2, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

6. cHurcH-owned veHicles. Churches should consider the advantages of acquiring an automobile for employees’ church-related travel. Here’s why: If a church purchases a car, and the church board adopts a resolution restricting use of the car to church-related activities, then the employee reports no income or deductions, and better yet, there are no accountings, reimbursements, allowances, or recordkeeping requirements. This assumes that the car is in fact used exclusively for church-related purposes, and the strict conditions specified in the income tax regulations are satisfied.

Commuting is always considered to be personal use of a car, and so this procedure would not be available if a church allowed an employee to commute to work in a church-owned vehicle. Fortunately, the income tax regulations permit certain church employees who use a church-owned vehicle exclusively for business purposes except for commuting to receive all of the benefits associated with business use of a church-owned vehicle, if certain additional conditions are met.

Unfortunately, most churches that provide a staff member with a car do not consider either of these alternatives. Rather, they simply transfer the car to the individual and impose no limitations on personal use. This arrangement results in taxable income to the staff member, whether the staff member is a minister or a lay employee.

vRecommended Resources.For more detailed information about church owned vehicles,

see chapter 4, section B.8, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

7. self-eMPloyMent tax. There is one provision in the tax code that has caused more confusion for ministers and church treasurers than any other, and it is this: Ministers are always treated as self-employed for Social Security with regard to services they perform in the exercise of their ministry. This is true even if they are employees for federal income tax reporting purposes. This is sometimes referred to as the “dual tax status” of ministers.

Social Security benefits are financed through two tax systems. Employers and employees each pay Social Security and Medicare (sometimes collectively referred to as “FICA”) taxes up to a specified amount. Self-employed persons pay the “self-employment tax” up to a specified amount. Note that self-employed workers are responsible for paying their entire Social Security tax liability, while employees pay only half (their employer pays the other half ). (Watch for updates on the 2012 and 2013 FICA and self-employment tax amounts in Richard Hammar’s annual Church & Clergy Tax Guide.)

>Key point< Ministers always are treated as self-employed for Social Security with respect to services performed in the exercise of their ministry, and so they do not pay Social Security and Medicare taxes. Rather, they pay the self-employment tax with respect to church compensation, unless they have filed a timely application for exemption from Social Security taxes (and received back a copy of their exemption application from the IRS marked “approved”). As a result, ministers must be familiar with the self-employment tax rules. So must lay church employees who work for a church that filed a timely exemption from Social Security coverage (Form 8274), since they are considered self-employed for Social Security.



>Key point< Many churches pay some or all of their pastor’s self-employment taxes. After all, churches pay half of a non-minister employee’s Social Security and Medicare taxes, so why shouldn’t it do the same for its pastor? Research conducted by Church Law & Tax Report reveals that in 2011 about one-third (32 percent) of churches paid some or all of their senior pastor’s self-employment taxes. of those churches that did, 78 percent paid one-half of the self-employment tax, while 22 percent paid all of it. Any portion paid by the church is a taxable fringe benefit that must be reported as additional wages on the pastor’s W-2 or 1099 form, and Form 1040. It also should be reported as additional income by the pastor in computing self-employment taxes.

>Key point< Housing allowances and the fair rental value of parsonages are includable in self-employment earnings for Social Security purposes.

Caution. Many churches withhold the employees’ share of Social Security and Medicare taxes from ministers’ compensation, and then pay the employer’s share. In other words, they treat their minister as an employee for Social Security. This is understandable, especially when the church treats the minister as an employee for purposes of federal income taxation. But, it is always incorrect for a church to treat a minister as an employee for Social Security with respect to services performed in the exercise of ministry.

Ministers may exempt themselves from self-employment taxes with respect to services performed in the exercise of ministry if several requirements are met. Among other things, the exemption application (IRS Form 4361) must be filed by the due date of a minister’s federal tax return (Form 1040) for the second year in which he or she had net self-employment earnings of $400 or more, any part of which derived from the performance of ministerial duties. In most cases, this means the form is due by April 15 of the third year of ministry. Also, the minister must be opposed on the basis of religious convictions to accepting Social Security benefits.

As a self-employed person for Social Security, a minister computes self-employment taxes on Schedule SE of Form 1040.

vRecommended Resources.For more detailed information about the self-employment tax,see chapter 9 in Richard Hammar’s Church & Clergy Tax Guide

(available on YourChurchResources.com).

8. insurance. Churches often provide ministers with life, health, or disability insurance coverage and pay all of the premiums for such coverage. In some cases, churches make the same benefits available to lay staff members. The income tax regulations specify that the gross income of an employee does not include:

n contributions which his employer makes to an accident or health plan for compensation (through insurance or otherwise) to the employee for personal injuries or sickness incurred by him, his spouse, or his dependents .... The employer may contribute to an accident or health plan by paying the premium (or a portion of the premium) on a policy of accident or health insurance covering one or more of his employees, or by contributing to a separate trust or fund...

The exclusion of employer-paid health insurance premiums from the taxable income of employees is one of the main reasons why ministers and other staff members often are better off reporting their income taxes as employees. This important benefit is not available to workers who report their income taxes as self-employed. A church wishing to make this benefit available to its ministers (or other employees) should adopt a plan in an appropriate board resolution. Plans that benefit only ministers are exempted from the “nondiscrimination” rules that apply to most of these kinds of plans.

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observation. The compensation survey data summarized in this text reveal that many churches provide ministers with health insurance. A smaller percentage of churches provide these benefits to lay staff members. Such discrimination by church employers ordinarily does not violate federal law.

The cost of group term life insurance bought by an employer for its employees ordinarily is not taxable to the employees so long as the amount of coverage does not exceed $50,000 per employee. Generally, life insurance can qualify as group term life insurance only if it is available to at least ten full-time employees. However, there are some exceptions to this rule. For example, the ten full-time employee rule does not apply if (l) an employer provides the insurance to all full-time employees who provide satisfactory evidence of insurability, (2) insurance coverage is based on a uniform percentage of pay, and (3) evidence of insurability is limited to a medical questionnaire completed by the employee that does not require a physical examination.

other kinds of insurance premiums paid by the church on behalf of a minister or lay church employee ordinarily represent taxable income. For example, the cost of premiums on a whole life or universal life insurance policy paid by a church on the life of its minister (and naming the minister’s spouse and children as beneficiaries) ordinarily must be reported as income to the minister.

vRecommended Resources.For more detailed information about insurance,


9. retireMent accounts. Most ministers (and some lay staff members) participate in some form of retirement plan. Such plans often are sponsored either by the local church, or by a denomination or agency with which the church is affiliated. Church employees covered by certain kinds of plans can choose to have part of their pay set aside each year (through salary reductions) in the retirement fund, rather than receiving it as income. Amounts set aside by the employing church under these plans may be excludable from gross income for tax purposes. These amounts are sometimes called “elective deferrals” because the employee elects to set aside the money, and tax on the money is deferred until it is taken out of the account. This option is available to ministers or lay employees who are covered by tax-sheltered annuities (“403(b) plans”), simplified employee pensions (SEPs), and some other plans.

Payments made by an employing church to an employee’s tax-sheltered annuity, SEP, and some other plans, and funded out of church funds rather than through a reduction in an employee’s compensation, may also be excluded from the employee’s gross income for tax purposes under certain circumstances. There are limits on how much an employee can elect to contribute into such plans, and on how much the employing church can contribute out of its own funds. of course, ministers and lay workers (whether employees or self-employed for income tax purposes) can also contribute to an IRA.

Recommendation. If a church has not established or contributed to a retirement plan for its staff members, then it should consider doing so or at least ensuring that staff members are participating in an adequate alternative (particularly in the case of ministers who have exempted themselves from Social Security). Further, if staff members are participating in a retirement plan, then the end of the year is a good time to determine how contributions to the plan will be funded (i.e., through employee contributions, salary reductions, or church contributions) and in what amounts.

vRecommended Resources.For more detailed information about retirement accounts,




10. works Made for Hire. It is common for church employees to compose music or write books or articles in their church office during office hours. What is often not understood is that such persons do not necessarily own the copyright to the works they create. While the one who creates a work generally is its author and the initial owner of the copyright in the work, section 201(b) of the Copyright Act specifies that “in the case of a work made for hire, the employer or other person for whom the work was prepared is considered the author ... and, unless the parties have expressly agreed otherwise in a written instrument signed by them, owns all of the rights comprised in the copyright.”

The copyright law defines “work made for hire” as “a work prepared by an employee within the scope of his or her employment.” There are two requirements that must be met: (1) the person creating the work is an employee, and (2) the employee created the work within the scope of his or her employment. Whether or not one is an employee will depend on the same factors used in determining whether one is an employee or self-employed for federal income tax reporting purposes (see chapter 2 of Richard Hammar’s annual Church & Clergy Tax Guide). However, the courts have been very liberal in finding employee status in this context, so it is possible that a court would conclude that a work is a work made for hire even though the author reports federal income taxes as a self-employed person.

The second requirement is that the work must have been created within the scope of employment. This requirement generally means that the work was created during regular working hours, on the employer’s premises, using the employer’s staff and equipment. This is often a difficult standard to apply. As a result, it is desirable for church employees to discuss this issue with the church leadership to avoid any potential misunderstandings.

Section 201(b), quoted above, allows an employer and employee to agree in a signed, written instrument that copyright ownership in works created by the employee within the scope of employment does not belong to the employer. This should be a matter for consideration by any church having a minister or other staff member who creates literary or musical works during office hours, on church premises, using church staff and church equipment (e.g., computers, printers, paper, library, secretaries). The services of an attorney will be needed to draft an appropriate instrument, assuming that the church desires to divest itself of copyright ownership in a particular work made for hire. An attorney also will be able to explain the potential tax ramifications of such an instrument, which may include jeopardy to the church’s tax-exempt status and the possible application of intermediate sanctions to the employee and members of the church board.

vRecommended Resources.For more detailed information about works made for hire,

see Richard Hammar’s Church Guide to Copyright Law(available on YourChurchResources.com).

11. qualified ttuition reductions (“qtr”). Many churches operate elementary or secondary schools, and charge reduced tuition to certain school employees. For example, assume that a church operates an elementary school, charges annual tuition of $4,000, but only charges tuition of $500 for the children of school employees and charges no tuition at all for the child of Pastor Eric (the church’s senior minister and president of the school). Such “tuition reductions” are perfectly appropriate. Further, section 117(d) of the federal tax code specifies that they will not necessarily result in taxable income to the school employees. In other words, the church or school may not need to report the tuition reductions as taxable income.

However, section 117(d) also provides that “highly compensated employees” cannot exclude qualified tuition reductions from their income unless the same benefit is available on substantially similar terms to other employees. The term “highly compensated employee” is defined to include any employee who was paid compensation for the previous year in excess of a specified amount. For 2011 the amount was $110,000. The amounts for 2012 and 2013 were not available at the time of publication of this text.

If in the example cited above Pastor Eric is a highly compensated employee then the church would have to include $4,000 (the entire amount of the tuition reduction) in Pastor Eric’s reportable income since he is a highly compensated employee and the benefit available to him is not available on substantially similar terms to other employees. However, this will not affect other school employees who are not “highly compensated.” They will be able to exclude tuition reductions from their income.

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>Key point< The IRS has ruled that tuition reductions are tax-free only for school employees, and so if a church operates a private school only employees who perform duties on behalf of the school qualify for this benefit. If the school offers tuition reductions to church employees who perform no duties for the school, these reductions are a taxable fringe benefit.

vRecommended Resources.For more detailed information about QTRs, see chapter 5,

section I.5, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

12. loans to Ministers. Churches often make loans to ministers to enable a minister to pay for housing or some other major purchase. In some cases the church charges no interest or a low rate far below the prevailing market rate of interest. These loans can create problems for a number of reasons. Consider the following:

n Many state nonprofit corporation laws prohibit loans to officers and directors. No church should consider making any loan (even at a reasonable rate of interest) to a minister who is an officer or director of the church without first confirming that such loans are permissible under state law.

n No-interest or low-interest loans to ministers may be viewed as “inurement” of the church’s income to a minister. As noted above, this can potentially jeopardize the church’s tax-exempt status.

n For loans of $10,000 or more (or for loans of lower amounts where an intent to avoid taxes exists), a church must value the benefit to a minister of receiving a no-interest or low-interest loan and add this amount to the minister’s reportable income. The point is this—even if loans to ministers are allowed under your state’s nonprofit corporation law, the church must recognize that no-interest and low-interest loans of $10,000 or more will result in income to a minister that must be valued and reported on the minister’s Form W-2 and Form 1040. Failure to do so could result in prohibited “inurement” of the church’s income to a private individual, jeopardizing the church’s tax-exempt status.

observation. Some ministers and lay employees never fully repay a loan made to them by their church. The forgiveness of debt ordinarily represents taxable income to the debtor. As a result, if a church makes a loan to a minister or other staff member and the debt is later forgiven by the church, taxable income is generated in the amount of the forgiven debt.

vRecommended Resources.For more detailed information about loans to ministers,


13. voluntary witHHolding. Ministers’ compensation is exempt from income tax withholding whether a minister reports income taxes as an employee or as self-employed. While it is true that the tax code requires every employer, including churches and religious organizations, to withhold federal income taxes from employee wages, there are some exceptions to this rule. one exception is wages paid for “services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry.” Therefore, a church need not withhold income taxes from the salary of a minister who is an employee for income tax reporting purposes. Further, since the withholding requirements only apply to the wages of employees, a church should not “withhold” taxes from the compensation of a minister (or any other worker, such as a part-time custodian) who reports his or her income taxes as a self-employed person.



The IRS maintains that a church and a minister-employee may agree voluntarily that federal income taxes be withheld from the minister’s wages, but this is not required. Some ministers find voluntary withholding attractive since it eliminates the guesswork, quarterly reports, and penalties associated with the estimated tax procedure (which applies automatically if voluntary withholding is not elected). A minister-employee who elects to enter into a voluntary withholding arrangement with his or her church need only file a completed Form W-4 (employee’s withholding allowance certificate) with the church. The filing of this form is deemed to be a request for voluntary withholding. Voluntary withholding arrangements can be terminated unilaterally by either a minister or the church, or by mutual consent. Alternatively, a minister can stipulate that the voluntary withholding arrangement will terminate on a specified date. In such a case, the minister must give the church a signed statement setting forth the date on which the voluntary withholding is to terminate; the minister’s name and address; and a statement that he wishes to enter into a voluntary withholding arrangement with his or her employer. This statement must be attached to a completed Form W-4. The voluntary withholding arrangement will terminate automatically on the date specified.

But what about a minister’s self-employment taxes? Ministers who have not exempted themselves from Social Security coverage are required to pay the self-employment tax (Social Security tax for self-employed persons). Can a church “withhold” the self-employment tax from a minister-employee’s wages? The answer is yes. IRS Publication 517 (“Social Security and other Information for Members of the Clergy”) states that “if you perform your services as an employee of the church (under the common law rules), you may be able to enter into a voluntary withholding agreement with your employer, the church, to cover any income and self-employment tax that may be due.” A church whose minister has elected voluntary withholding (and who is not exempt from Social Security taxes) simply withholds an additional amount from each paycheck to cover the minister’s estimated self-employment tax liability for the year. The additional amount withheld to cover self-employment taxes must be reported (on the minister’s W-2 form and the church’s 941 forms) as additional income tax withheld, and not as “Social Security taxes” (or “FICA” taxes). The minister should amend his or her W-4 (withholding allowance certificate) by inserting on line 6 the additional amount of tax to be withheld. The excess income tax withheld is a credit against tax that the minister claims on his or her federal income tax return, and it in effect is applied against the minister’s self-employment tax liability. Further, it is considered to be a timely payment of the minister’s self-employment tax obligation, and so no penalties for late payment of the quarterly estimates will apply.

Recommendation. Churches should apprise ministers that they may enter into a voluntary withholding arrangement. For many ministers, such an arrangement will be preferable to the estimated tax procedure. This procedure requires ministers to estimate their income tax and self-employment tax liability for the year prior to April 15 and then to pay one-fourth of the total estimated tax liability on or by April 15, June 15, September I5, and the following January 15. These quarterly payments are accompanied by a “payment voucher” that is contained in IRS Form 1040-ES. Some ministers find the estimated tax procedure inconvenient and undesirable (it is often hard to budget for the quarterly payments).

vRecommended Resources.For more detailed information about voluntary withholding,

see chapter 1, section D, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

14. sPecial occasion gifts. It is common for ministers (and in some cases lay employees) to receive special occasion gifts during the course of the year. Examples include Christmas, birthday, and anniversary gifts. Churches and church employees often do not understand how to report these payments for federal tax purposes. The general rule is this—if the “gifts” are funded through members’ contributions to the church (i.e., the contributions are entered or recorded in the church’s books as cash received and the members are given charitable contribution credit) then the

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distribution to the recipient should be reported as taxable compensation and included on his or her W-2 and Form 1040. The same rule applies to special occasion “gifts” made to a minister or lay employee by the church out of the general fund. Members who contribute to special occasion offerings may be able to deduct their contributions if (l) the offering was authorized in advance by the church board; (2) the contributions are to the church and are entered or recorded in the church’s books as cash received; and (3) they are able to itemize deductions on Schedule A (Form 1040). Churches should be prepared to report such “gifts” to a minister or lay employee as taxable income on Form W-2. of course, members are free to make personal gifts to ministers and lay employees, such as a card at Christmas accompanied by a check or cash. Such payments may be tax-free gifts to the recipient (though they are not deductible by the donor). These same rules apply to other kinds of special occasion gifts as well.

It is common for churches to make generous retirement gifts to retiring ministers (and in some cases lay employees). Do these gifts represent taxable income to the recipient? To the extent that the recipient is an employee (or would be classified as an employee by the IRS), there is little doubt that the “gift” would constitute taxable income since section 102(c) of the tax code specifies that “any amount transferred by or for an employer to or for the benefit of an employee” is not excludable from taxable income by the employee as a gift, other than certain employee achievement awards and insignificant holiday gifts. This conclusion is reinforced by the narrow definition of the term gift. The Supreme Court has noted that “a gift... proceeds from a detached and disinterested generosity... out of affection, respect, admiration, charity, or like impulses.... The most critical consideration ... is the transferor’s intention.” Commissioner v. Duberstein, 363 U.S. 278, 285 (1960). The Court also observed that “it doubtless is the exceptional payment by an employer to an employee that amounts to a gift,” and that the church’s characterization of the distribution as a “gift” is “not determinative—there must be an objective inquiry as to whether what is called a gift amounts to it in reality.”

>Key point< Intermediate sanctions, discussed earlier in this chapter, may apply to a special occasion or retire-ment gift that results in unreasonable compensation to the recipient, or that is not reported as taxable income regardless of the amount involved. Church leaders must be sure to consider this possibility when considering such a gift.

vRecommended Resources.For more detailed information about special occasion gifts,


15. bargain sales. occasionally, a church will sell property to a staff member at a price that is below market value. To illustrate, some churches “sell” a parsonage to a retiring minister at a price well below the property’s fair market value. other churches may sell a car or other church-owned vehicle to a minister at a below-market price. The important consideration with such “bargain sales” is this—the “bargain” element (i.e., the difference between the sales price charged by the church and the property’s market value) must be reported as income to the minister on Form W-2. Churches should consider thoroughly the tax consequences of such sales before approving them.

vRecommended Resources.For more detailed information about bargain sales,


16. director iMMunity. Most states have adopted laws that provide uncompensated officers and directors of most charitable organizations (including churches) with limited immunity from legal liability. The federal Volunteer Protection Act provides similar protection as a matter of federal law. The immunity provided under state and federal law only applies to uncompensated officers and directors. What does this have to do with compensation planning?



Simply this—churches should consider adopting an appropriate resolution clarifying that a minister’s annual compensation package is for ministerial duties rendered to the church, and is not for any duties on the church board. Like any other church officer or director, the minister serves without compensation. Such a provision, if adopted, might qualify the minister for protection under the legal immunity law. It is worth considering.

vRecommended Resources.For more detailed information about director immunity, see section 6-08

in Richard Hammar’s Pastor, Church & Law (4th ed. 2008, Christianity Today International)(available on YourChurchResources.com).

17. discretionary funds. It is a fairly common practice for a church to set aside a sum of money in a “discretionary fund” and give the senior minister the sole authority to distribute the money in the fund. In some cases, the minister has no instructions regarding permissible distributions. In other cases, the church establishes guidelines, but these often are oral and ambiguous. Many churches are unaware of the tax consequences of such arrangements. To the extent the minister has the authority to use any portion of the discretionary fund for his or her own personal use, then the entire fund must be reported as taxable income to the minister in the year it is funded. This is true even if the minister does not personally benefit from the fund. The mere fact that the minister could personally benefit from the fund is enough for the fund to constitute taxable income. The basis for this result is the “constructive receipt” rule, which is explained in the income tax regulations as follows:

Income although not actually reduced to a taxpayer’s possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given. However, income is not constructively received if the taxpayer’s control of its receipt is subject to substantial limitations or restrictions.

For a discretionary fund to constitute taxable income to a minister, the minister must have the authority to “draw upon it at any time” for his or her own personal use. This means that the fund was established without any express prohibition against personal distributions. on the other hand, if a discretionary fund is set up by a board resolution that absolutely prohibits any distribution of the fund for the minister’s personal use, then the constructive receipt rule is avoided. In the words of the regulation, “income is not constructively received if the taxpayer’s control of its receipt is subject to substantial limitations or restrictions.” Accordingly, in order to avoid the reporting of the entire discretionary fund as taxable income to the minister, it is essential that the fund be established by means of a board or congregational resolution that absolutely prohibits any use of the fund by the minister for personal purposes. Further, the resolution should specify that the fund may be distributed by the minister only for needs or projects that are consistent with the church’s exempt purposes (as set forth in the church’s charter). For accountability purposes, a member of the church board should review all distributions from the discretionary fund to be sure that these requirements are met.

vRecommended Resources.For more detailed information about discretionary funds,

see chapter 4, section B.I 3, in Richard Hammar’s B.I 3, in the Church & Clergy Tax Guide(available on YourChurchResources.com).

18. severance Pay. Many churches have entered into severance pay arrangements with a pastor or other staff member. Such arrangements can occur when a pastor or staff member is dismissed, retires, or voluntarily resigns.

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Church treasurers must determine whether severance pay is taxable so that it can be properly reported (on a W-2 and the church’s 941 forms). Also, taxes must be withheld from severance pay that is paid to nonminister employees (and ministers who have elected voluntary withholding). Failure to properly report severance pay can result in substantial penalties for both a church and the recipient.

In most cases severance pay represents taxable income to the recipient. There is one exception that will apply in some cases. The tax code excludes from taxable income “the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness.” According to this provision, severance pay that is intended to settle personal injury claims may be nontaxable. The term “personal injuries” is defined broadly by the IRS and the courts, and in some cases includes potential or threatened lawsuits based on discrimination and harassment.

>Key point< The Tax Court has noted that “payments for terminating and canceling employment contracts are not payments for personal injuries.”

>Key point< The tax code specifies that the term “personal injury” does not include emotional distress.Here are some factors to consider (based on actual cases) in deciding whether a severance payment made to a former

employee represents taxable compensation or nontaxable damages in settlement of a personal injury claim:

(1) An amount paid to a former employee “to reward her for her past services and to make her severance as amicable as possible” is taxable compensation.

(2) An amount paid to a former employee under a severance agreement that contains no reference to a specific discrimination or other personal injury claim is taxable compensation.

(3) If an employer pays a former employee severance pay, and reports the severance pay on a Form W-2 this is strong evidence that the amount represents taxable compensation.

(4) If an employer continues one or more employee benefits (such as health insurance) as part of a severance agreement, this suggests that any amount payable under the agreement represents taxable compensation.

(5) If an employer withholds taxes from amounts paid under a severance agreement, this “is a significant factor” in classifying the payments as taxable income. of course, this factor will not be relevant in the case of ministers whose wages are not subject to withholding (unless they elect voluntary withholding).

(6) Referring to a payment as “severance pay” indicates that it is taxable compensation rather than nontaxable damages in settlement of a personal injury claim.

(7) Severance pay based on a former employee’s salary (such as one year’s salary) is more likely to be viewed as taxable compensation rather than nontaxable damages in settlement of a personal injury claim.

(8) To be nontaxable, severance pay must represent “damages” received in settlement of a personal injury claim. The IRS has noted that this language requires more than a settlement agreement in which a former employee “waives” any discrimination or other personal injury claims he or she may have against an employer. If the employee “never filed a lawsuit or any other type of claim against [the employer] ... the payment cannot be characterized as damages for personal injuries” since “there is no indication that personal injuries actually exist.”

>Key point< Section 409A of the tax code imposes strict requirements on most nonqualified deferred compensation plans (NQDPs). In 2007 the IRS published final regulations interpreting section 409A. The final regulations define an NQDP broadly, to include any plan that provides for the deferral of compensation. This definition is broad enough to include severance agreements and many other kinds of church compensation arrangements. Any church or other organization that is considering a severance agreement with a current employee (or any other arrangement that defers compensation to a future year) should contact an attorney to have the arrangement reviewed to



ensure compliance with both section 409A and the final regulations. Such a review will protect against the substantial penalties the IRS can assess for noncompliance. It also will help clarify whether a deferred compensation arrangement is a viable option in light of the limitations imposed by section 409A and the final regulations.

vRecommended Resources.For more detailed information about severance pay, see chapter 4,section B.17, in Richard Hammar’s Church & Clergy Tax Guide

(available on YourChurchResources.com).

19. incoMe “sPlitting.” Some ministers have attempted to “split” their church income with their spouse. This often is done to qualify the spouse for Social Security or other benefits or to avoid the Social Security “annual earnings test” (which reduces Social Security benefits to retired employees who are under “full retirement age” who earn more than an amount prescribed by law). For income splitting arrangements to work, the courts have required proof that the spouse is in fact an employee of the church. This means that the spouse performs meaningful services on behalf of the church. The courts have pointed to a number of factors indicating that a spouse is not an employee:

(1) The spouse did not receive a paycheck.

(2) The spouse was not employed elsewhere.

(3) The spouse’s “compensation” was designed to provide a tax benefit (such as an IRA contribution), and lacked any economic reality.

(4) Neither the church nor the minister documented any of the services the spouse performed.

(5) Neither the church nor the minister could explain how the spouse’s “salary” was determined.

(6) There was no employment contract between the church and the minister’s spouse.

(7) No taxes were withheld from the spouse’s “salary.”

(8) The spouse’s income was not reported on the church’s employment tax returns (Forms 941).

(9) There was no evidence that wages were actually paid to the spouse, or that any employment contract existed, or that the spouse was treated as an employee.

The courts generally have been skeptical of attempts by taxpayers to shift income to a spouse. The message is clear—ministers should not attempt to obtain tax benefits by shifting income to a spouse unless there is economic reality to the arrangement.

vRecommended Resources.For more detailed information about income “splitting,”

see chapter 4, section F, in Richard Hammar’s Church & Clergy Tax Guide(available on YourChurchResources.com).

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SaLary n avoid unreasonable compensationn avoid use of salary reductions that are not recognized by federal

tax law

HOUSING aLLOWaNCE n for ministers who own or rent their home, designate a portion of their compensation as a housing allowance prior to December 31 for the next year

n for ministers who live in a church-owned parsonage, designate a portion of their compensation as a parsonage allowance (if they will incur any housing expenses) prior to December 31 for the next year

EqUITy aLLOWaNCE n consider contributing to a tax-sheltered investment (such as a retirement fund) for ministers who live in church-owned parsonage, to compensate for their inability to accumulate equity

aCCOUNTabLE bUSINESSExPENSE REIMBuRSEMENTARRANGEMENT

n adopt an accountable business expense reimbursement arrangement by reimbursing only those business expenses that are adequately substantiated, and by requiring any excess reimbursements to be returned

TravEL ExpENSES Of A SPouSE

n reimburse a spouse’s travel expenses incurred in accompanying a minister or lay employee on a business trip if the spouse’s presence serves a legitimate business purpose and the expenses are duly substantiated (if these requirements are not met, then the church’s reimbursements represent taxable income to the minister or lay employee)

CHUrCH-OWNED vEHICLES n avoid allowing minister or lay employee unrestricted personal use of a church-owned car (such usage must be valued and reported as taxable income)

n consider adopting a policy limiting the use of the car to business purposes and requiring it to be kept on church property (this avoids most recordkeeping requirements and does not result in any income to the minister)

n an alternative is to limit use of the car to business purposes except for commuting to and from work (if the commuting is required for security reasons); each round trip commute represents $3 of reportable income

SELf-EmpLOymENT TaxpaID by CHUrCH

n all ministers are self-employed for Social Security purposes with respect to their church work; this means they pay the self-employment tax rather than FICA taxes

n some churches pay a portion of a minister’s self-employment tax (as they pay a portion of a nonminister employee’s FICA taxes), such payments represent taxable income

n nonminister employees of churches that waived payment of FICA taxes by filing a timely Form 8274 are treated as self-employed for Social Security purposes—churches may want to pay a portion of the self-employment taxes owed by these workers if they do so for ministers

COMPENSATION CHECKLIST FOR 2012-2013

ITEM RECOMMENDATION



INSuRANCE n consider paying health insurance premiums for ministers and lay employees (a tax-free fringe benefit for employees)

n consider paying premiums for up to $50,000 of group term life insurance (a tax-free fringe benefit for employees)

RETIREMENT ACCouNTS n consider contributing toward a tax-sheltered retirement plan

WoRkS MADE FoR HIRE n urge staff members not to write books and articles in the scope of their employment

qUaLIfIED TUITION REDuCTIoNS

n consider tuition discounts for ministers and lay employees whose children attend church-operated schools or preschools (they may be a tax-free fringe benefit)

SpECIaL OCCaSION GIFTS

n special occasion gifts to ministers and lay employees that are processed through the church’s books, and for which contribution credit is given to donors, are taxable income to the minister or lay employee

DISCrETIONary fUNDS n avoid them unless (1) the minister cannot use the fund for his or her own personal use, (2) the fund may be distributed only for purposes consistent with the church’s exempt purposes, and (3) a board member reviews all distributions to ensure compliance with these limits

LOaNS TO mINISTErS n avoid making any low or no interest loan to ministersn avoid making any loan to ministers at market rates unless

permitted by state nonprofit corporation law

vOLUNTary WITHHOLDING

n ministers and lay workers who report their income taxes as employees should consider entering into a voluntary withholding arrangement with the church (can avoid the quarterly estimated tax procedure); be sure to provide for the withholding of self-employment taxes too, but classify these extra withholdings as additional income taxes

barGaIN SaLES n any property sold to a minister or lay employee at less than fair market value will result in taxable income (the amount by which the fair market value exceeds the sales price)

DIrECTOr ImmUNITy n consider adopting a board resolution certifying that all church board members, including the senior minister, serve without compensation (this may qualify the minister for the limited immunity the law provides to uncompensated directors of nonprofit organizations)

SEvEraNCE pay n severance pay is perfectly appropriate, but be sure that it is reported as additional taxable income unless it represents payment on account of personal injuries or sickness

INCOmE “SpLITTING” n do not attempt to shift a portion of a minister’s compensation to his or her spouse for tax savings purposes, unless there is “economic reality” to the arrangement (the spouse performs services that otherwise would be compensated, and receives a reasonable rate of compensation)

COMPENSATION CHECKLIST FOR 2012-2013

ITEM RECOMMENDATION

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AppeNdiX

Regions by State pACiFiCAlaskaCaliforniaHawaiioregonWashington

mOUNTAiNArizonaColoradoIdahoMontanaNevadaNew MexicoUtahWyoming

WesT NORTh CeNTRALIowakansasMinnesotaMissouriNebraskaNorth DakotaSouth Dakota

WesT sOUTh CeNTRALArkansasLouisianaoklahomaTexas

eAsT NORTh CeNTRALIllinoisIndianaMichiganohioWisconsin

eAsT sOUTh CeNTRALAlabamakentuckyMississippiTennessee

middLe ATLANTiCNew JerseyNew YorkPennsylvania

NeW eNGLANdConnecticutMaineMassachusettsNew HampshireRhode IslandVermont

sOUTh ATLANTiCDelawareDistrict of ColumbiaFloridaGeorgiaMarylandNorth CarolinaSouth CarolinaVirginiaWest Virginia

A P P E N D I X


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$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2011

Ann

ual C

ompe

nsat

ion

Year

Ten Year Compensation Trend Full-Time Staff*

TeN YeAR COmpeNsATiON TReNdFOR FULL-Time ChURCh sTAFF*

*Limited historical data for Adult Ministry/Christian Education, Children’s/Preschool Pastor/Director, or Executive or Administrative Pastor. Data collection started in 2006/2007 for these positions.

**Averages for Pastor include data for both Senior and Solo Pastors for comparison purposes.

The above trend is made available for your reference only. In addition to looking at this overall data, please refer to the detailed tables using your church’s income, attendance, setting, region, and denomination as well as the person’s education, gender, and years employed for guidance in compensating this position.

Annu

al Co

mpe

nsat

ion

Year

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2011

Ann

ual C

ompe

nsat

ion

Year

Ten Year Compensation Trend Full-Time Staff*

Senior/Solo Pastor**

Executive or Administrative Pastor

Associate Pastor/Minister

Adult Ministry/CE Pastor

Youth Pastor/Minister/Director

Children's/Preschool Pastor

Music Pastor/Minister/Director

Administrator

Bookkeeper/Accountant

Secretary/Administrative Assistant

Custodian/Maintenance

2012-2013 Compensation Handbook for Church Staff

Documents

Transcript of 2012-2013 Compensation Handbook for Church Staff