| A | B | F | G | H | I | J | K | L | N | O | P | Q | R | S | T | U | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | No. | Account | 2022 Spending Plan | 2022 Year End Actual Spending | 2022 % Spending/Plan | 2023 Spending Plan | Spending Change 2022 → 2023 | % Change from 2022 | Remarks | ||||||||
2 | Total | $471,203 | $409,835 | 87% | $496,908 | $25,705 | 5% | ||||||||||
3 | 5000 | Compensation | $324,841 | $286,602 | 88% | $341,913 | $17,072 | 5% | |||||||||
4 | 5001 | FT Pastor - Salary | $63,704 | $63,487 | 100% | $67,729 | $4,025 | 6% | This is salary & housing. Synod guidelines recommend 5% increase plus a longevity multiplier of 1.4% for LBC's years of experience. Includes $1500 for supervisory responsibilities, per Synod guidelines | ||||||||
5 | 5002 | FT Pastor - Social Security Offset | $4,501 | $4,485 | 100% | $4,792 | $291 | 6% | Formula | ||||||||
6 | 5003 | FT Pastor - Housing Allowance | $0 | $0 | $0 | Included in salary for purposes of spending plan/breakout in resolution at Council meeting | |||||||||||
7 | 5004 | FT Pastor - Pension and Medical | $25,319 | $25,275 | 100% | $26,129 | $810 | 3% | Determined by Portico calculator | ||||||||
8 | 5005 | FT Pastor - Continuing Education | $750 | $348 | 46% | $750 | $0 | 0% | |||||||||
9 | 5006 | FT Pastor - Professional Expenses | $1,000 | $946 | 95% | $1,000 | $0 | 0% | |||||||||
10 | 5011 | PT Pastor - Salary | $38,633 | $38,500 | 100% | $41,133 | $2,500 | 6% | This is salary & housing. Synod guidelines recommend 5% increase plus a longevity multiplier of 1.4% for GBC's years of experience. | ||||||||
11 | 5012 | PT Pastor - Social Security Offest | $2,729 | $2,684 | 98% | $2,906 | $177 | 6% | Formula | ||||||||
12 | 5013 | PT Pastor - Housing Allowance | $0 | $0 | $0 | Included in salary for purposes of spending plan/breakout in resolution at Council meeting | |||||||||||
13 | 5014 | PT Pastor - Pension and Medical | $20,298 | $20,276 | 100% | $21,055 | $757 | 4% | Determined by Portico calculator | ||||||||
14 | 5015 | PT Pastor - Continuing Education | $750 | $0 | 0% | $750 | $0 | 0% | |||||||||
15 | 5016 | PT Pastor - Professional Expenses | $1,000 | $419 | 42% | $1,000 | $0 | 0% | |||||||||
16 | 5021 | CYF Min Director - Salary | $20,880 | $24,643 | 118% | $40,764 | $19,884 | 95% | Changed 5021-5026 back to CYF (from Y&F in 2022) reflecting Andrea's job title | ||||||||
17 | 5022 | CYF Min Director - Housing Allowance | $0 | $0 | $0 | Not eligible for housing allowance designation | |||||||||||
18 | 5023 | CYF Min Director - Retirement | $2,088 | $3,631 | 174% | $2,038 | ($50) | -2% | 5% of base salary | ||||||||
19 | 5024 | CYF Min Director - Medical Insurance Contribution | $0 | $675 | $4,800 | $4,800 | |||||||||||
20 | 5025 | CYF Min Director - Continuing Education | $750 | $1,028 | 137% | $500 | ($250) | -33% | Per hiring agreement, $1000/year for combined continuing ed and professional expenses | ||||||||
21 | 5026 | CYF Min Director - Professional Expenses | $500 | $412 | 82% | $500 | $0 | 0% | |||||||||
22 | 5027 | Children's Ministry Lead | $21,942 | $0 | 0% | $0 | ($21,942) | -100% | Now combined in CYF Ministry Director position | ||||||||
23 | 5031 | Office Manager - Wages | $41,440 | $40,112 | 97% | $44,165 | $2,725 | 7% | Same increases as Synod guidelines - 5% and 1.4% longevity | ||||||||
24 | 5032 | Office Manager - Retirement | $2,072 | $2,898 | 140% | $2,205 | $133 | 6% | 5% of wages | ||||||||
25 | 5033 | Office Manager - Medical Benefit | $5,366 | $5,124 | 95% | $5,366 | $0 | 0% | |||||||||
26 | 5034 | Office Manager - Continuing Education | $550 | $113 | 21% | $550 | $0 | 0% | |||||||||
27 | 5041 | Ministry & Media Coordinator - Wages | $18,174 | $9,823 | 54% | $19,369 | $1,195 | 7% | 5% plus 1.5% longevity | ||||||||
28 | 5046 | Worship Tech | $1,800 | $1,830 | 102% | $1,918 | $118 | 7% | 5% plus 1.5% longevity | ||||||||
29 | 5051 | Choir Director - Wages | $3,469 | $2,399 | 69% | $3,697 | $228 | 7% | 5% plus 1.5% longevity | ||||||||
30 | 5061 | Choir Accompanist - Wages | $2,029 | $649 | 32% | $2,162 | $133 | 7% | 5% plus 1.5% longevity | ||||||||
31 | 5071 | Worship Accompanist - Wages | $7,797 | $7,895 | 101% | $8,310 | $513 | 7% | 5% plus 1.5% longevity | ||||||||
32 | 5081 | Nursery Attendant - Wages | $3,000 | $0 | 0% | $3,000 | $0 | 0% | Still looking to hire | ||||||||
33 | 5091 | Custodian - Wages | $15,600 | $1,705 | 11% | $16,626 | $1,026 | 7% | 5% plus 1.5% longevity | ||||||||
34 | 5100 | Fed Payroll Taxes - Employer Paid | $8,500 | $0 | 0% | $8,500 | $0 | 0% | |||||||||
35 | 5101 | State PR Taxes - UI & Admin Tax | $8,200 | $121 | 1% | $8,200 | $0 | 0% | |||||||||
36 | 5102 | Workers' Compensation Insurance | $2,000 | $1,484 | 74% | $2,000 | $0 | 0% | |||||||||
37 | 5103 | January Payroll Adjustment | $0 | $1 | $0 | ||||||||||||
38 | 5200 | Payroll Withholdings | $0 | $25,637 | $0 | ||||||||||||
39 | 6100 | Operations | $16,207 | $17,069 | 105% | $18,070 | $1,863 | 11% | |||||||||
40 | 6101 | Gas | $5,600 | $6,424 | 115% | $6,500 | $900 | 16% | Closer to 2022 actual | ||||||||
41 | 6102 | Electric | $2,000 | $2,076 | 104% | $2,100 | $100 | 5% | Based on 2022 actual | ||||||||
42 | 6103 | Water/Sewer | $1,900 | $1,755 | 92% | $1,900 | $0 | 0% | |||||||||
43 | 6104 | Garbage | $850 | $1,012 | 119% | $1,000 | $150 | 18% | Based on 2022 actual | ||||||||
44 | 6105 | Phone/Internet | $2,200 | $2,399 | 109% | $2,820 | $620 | 28% | Now $235/month | ||||||||
45 | 6106 | Building Security/Fire Monitoring | $900 | $745 | 83% | $900 | $0 | 0% | |||||||||
46 | 6107 | Property Taxes | $7 | $0 | 0% | ($7) | -100% | Included with equipment lease | |||||||||
47 | 6108 | City Street & Tree Assessments | $1,000 | $1,041 | 104% | $1,100 | $100 | 10% | |||||||||
48 | 6109 | Utility Taxes | $1,750 | $1,617 | 92% | $1,750 | $0 | 0% | |||||||||
49 | 6200 | Building & Grounds/ Property | $35,800 | $42,057 | 117% | $58,300 | $22,500 | 63% | |||||||||
50 | 6201 | Insurance | $8,400 | $8,258 | 98% | $8,400 | $0 | 0% | |||||||||
51 | 6202 | Repairs | $600 | $0 | 0% | $600 | $0 | 0% | |||||||||
52 | 6203 | Grounds Maintenance | $3,000 | $3,770 | 126% | $4,000 | $1,000 | 33% | |||||||||
53 | 6204 | Snow Removal | $6,000 | $5,959 | 99% | $6,000 | $0 | 0% | |||||||||
54 | 6205 | Custodial Equipment/Supplies | $1,800 | $1,998 | 111% | $1,800 | $0 | 0% | 2022 spending included two new vacuums | ||||||||
55 | 6206 | Parking Lot Maintenance | $0 | $0 | $7,000 | $7,000 | Will need to do seal coat of lot in 2023; cost $5950 in Oct 2021 | ||||||||||
56 | 6207 | Equipment/Tools | $500 | $247 | 49% | $500 | $0 | 0% | |||||||||
57 | 6208 | Building & Equipment Maintenance | $5,000 | $11,220 | 224% | $15,000 | $10,000 | 200% | Building & Grounds Team recommends: painting exterior of building, replacing flooring in education wing, replacing toilets (at least the ones in the women's restroom). Possible Capital Campaign? | ||||||||
58 | 6209 | Capital Repair & Replacement Fund | $10,500 | $10,606 | 101% | $15,000 | $4,500 | 43% | For the same purpose as a 6208. Spending is a combination of maintenance and capital repair | ||||||||
59 | 6300 | Ministry - Faith Formation/Education | $19,105 | $11,288 | 59% | $18,900 | ($205) | -1% | |||||||||
60 | 6301 | Adult Education Materials | $1,500 | $491 | 33% | $1,500 | $0 | 0% | Includes funds to pay guest speakers | ||||||||
61 | 6302 | PreK-5th Grade Education | $650 | $456 | 70% | $650 | $0 | 0% | |||||||||
62 | 6303 | 6th-8th Grade Education | $150 | $789 | 526% | $300 | $150 | 100% | |||||||||
63 | 6304 | 9th-12th Grade Education | $150 | $192 | 128% | $200 | $50 | 33% | |||||||||
64 | 6305 | College/Young Adult Education & Events | $500 | $213 | 43% | $200 | ($300) | -60% | |||||||||
65 | 6306 | VBS | $1,500 | $169 | 11% | $1,000 | ($500) | -33% | Curriculum already chosen - not very expensive | ||||||||
66 | 6307 | Resource Room/Supplies | $175 | $234 | 134% | $200 | $25 | 14% | |||||||||
67 | 6308 | Library | $500 | $680 | 136% | $500 | $0 | 0% | |||||||||
68 | 6309 | Baptism/Communion Education Materials | $250 | $186 | 74% | $250 | $0 | 0% | |||||||||
69 | 6310 | Marriage & Family Education Materials | $500 | $0 | 0% | $500 | $0 | 0% | |||||||||
70 | 6311 | High School Summer Program | $2,150 | $2,556 | 119% | $3,000 | $850 | 40% | Service Learning Trip to Minneapolis | ||||||||
71 | 6312 | Middle School Summer Program | $800 | $192 | 24% | $1,500 | $700 | 88% | |||||||||
72 | 6313 | Camp & Retreat Scholarships | $2,000 | $815 | 41% | $2,000 | $0 | 0% | |||||||||
73 | 6314 | Leadership Development | $400 | $157 | 39% | $400 | $0 | 0% | |||||||||
74 | 6315 | Special Events | $600 | $593 | 99% | $600 | $0 | 0% | |||||||||
75 | 6316 | Synod Assembly | $700 | $1,313 | 188% | $1,000 | $300 | 43% | |||||||||
76 | 6317 | Youth Group (Weds) | $2,000 | $1,195 | 60% | $1,500 | ($500) | -25% | |||||||||
77 | 6318 | Youth Retreats/Lock-ins | $2,780 | $420 | 15% | $2,000 | ($780) | -28% | |||||||||
78 | 6319 | LPA Education | $200 | $0 | 0% | $200 | $0 | 0% | |||||||||
79 | 6320 | Children's Min Team | $300 | $0 | 0% | $300 | $0 | 0% | |||||||||
80 | 6321 | Youth Min Team | $300 | $149 | 50% | $300 | $0 | 0% | |||||||||
81 | 6322 | Other Faith Formation/Education | $100 | $140 | 140% | $100 | $0 | 0% | |||||||||
82 | 6323 | Parent Groups | $200 | $0 | 0% | $200 | $0 | 0% | |||||||||
83 | 6324 | Tech/COVID | $0 | $47 | $0 | ||||||||||||
84 | 6325 | Fundraising | $200 | $300 | 150% | $300 | $100 | 50% | Auctioneer fee went up | ||||||||
85 | 6327 | Post-High School Christian Development | $500 | $0 | 0% | $200 | ($300) | -60% | |||||||||
86 | 6400 | Ministry - Worship | $7,170 | $4,582 | 64% | $6,580 | -$590 | -8% | |||||||||
87 | 6401 | Music | $200 | $70 | 35% | $200 | $0 | 0% | |||||||||
88 | 6402 | Copyrights/Licenses | $1,200 | $503 | 42% | $800 | ($400) | -33% | OneLicense, CCLI, CVLI | ||||||||
89 | 6403 | Instrument Tuning/Maintenance | $420 | $353 | 84% | $330 | ($90) | -21% | $165/tuning | ||||||||
90 | 6404 | Guest Musicians | $750 | $314 | 42% | $750 | $0 | 0% | |||||||||
91 | 6405 | Altar/Worship Supplies | $1,500 | $928 | 62% | $1,500 | $0 | 0% | |||||||||
92 | 6406 | Sound Equipment | $1,000 | $229 | 23% | $500 | ($500) | -50% | Maybe? No current plans to spend | ||||||||
93 | 6407 | Paraments/Banners/Linens | $400 | $462 | 116% | $500 | $100 | 25% | W&A plan to buy wreaths | ||||||||
94 | 6408 | Guest Pastors | $400 | $200 | 50% | $400 | $0 | 0% | |||||||||
95 | 6409 | Worship Media Support | $1,300 | $1,523 | 117% | $1,600 | $300 | 23% | |||||||||
96 | 6500 | Ministry - Service and Fellowship | $2,500 | $966 | 39% | $2,200 | -$300 | -12% | |||||||||
97 | 6501 | Stewardship | $100 | $0 | 0% | $100 | $0 | 0% | |||||||||
98 | 6502 | Fellowship (Kitchen supplies, events) | $800 | $747 | 93% | $800 | $0 | 0% | |||||||||
99 | 6503 | Quilting | $250 | $74 | 29% | $250 | $0 | 0% | |||||||||
100 | 6504 | Family Promise | $300 | $86 | 29% | $0 | ($300) | -100% | Line no longer needed - this is from when we hosted families at CtK, to purchase food for breakfast/lunch |