Amendment to the Apportionment Formula

Adopted at 2016 Texas Annual Conference

The Texas Annual Conference seeks to enable its churches to make more disciples of Jesus Christ for the transformation of the world. For most churches, growth requires increased investments in buildings, programs, and non-clergy staff. Under the present apportionment formula, such investments in programs and non-clergy staff foster lead to increases in apportionments that discourage such investments. There are identifiable external programs that assist and encourage churches in making these investments toward growth. The apportionment formula of the Texas Annual Conference should be modified to encourage investments in growth. This amendment to the current formula will adjust the calculation to include two additional deductible categories (*new items):

  • Total apportionments paid
  • Debt service expenditure
  • Remaining benevolences
  • Non-debt financed facility expansions and improvements
  • Program expenses paid*
  • Non-clergy staff expenditures*

The rationale is to identify external programs that assist and encourage churches in making investments towards growth. For most churches, growth requires increases in areas such as buildings, programs and non-clergy staff.  The apportionment formula of the Texas Annual Conference should be modified to encourage continuous growth.

Churches who participate in a recognized program administered by an external party will be considered for the additional deductions. External parties can include a district, an annual conference, corporations, institutes, or foundations. Currently, there are several recognized programs designed to encourage local church growth:

  • Vibrant Church Initiative
  • Benchmark
  • Colinasway
  • Texas Methodist Foundation’s Holy Conversations
  • and other unidentified programs (requires prior approval)

Any local churches interested in qualifying for deductible spending must seek approval from the Council on Finance and Administration through an application denoting the amount of expenditures, the specific external program in which the local church participated, and descriptions of the budget line items through which the funds were expended. In qualifying, churches would:

  • Be limited to three consecutive years
  • Have an external program with at least five local churches that have participated or are currently participating in program
  • Identify and measure the outcomes from the qualified expenditures
  • Be measured by worship attendance, professions of faith, and giving according to the external program objectives
  • Applications for deductible expenditures would be due May 1st of the year following the expenditures

Deadline has been extended, please submit applications to the Center for Connectional Resources by March 31, 2018. 

Application for Amended Apportionment Formula (PDF)

Application for Amended Apportionment Formula (XLSX)

Remit by mail to:
United Methodist Service Center
5215 Main Street
Houston, Texas 77002
Attn: Rochelle Cebrun
Or by email to Rochelle Cebrun at