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This budget was approved by the Board of Trustees 6/6/24 and by the Congregation at the Annual Meeting on June 9. Jul 23 - April 24 Actuals Annual Budget 23-24 24/25 Budget Jims Budget NOTES Estimated End of Year 23-24 April =83.33% where eoy estimates came from
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Ordinary Income/Expense
 0.8333
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Income
 2.00%
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400.00 · Contributions
 $ 437,251 current/historical average
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400.02 · Pledges
 $ 364,361 $ 460,072 $ 400,939 $ 400,939 Pledges 409121 with 2% discount 125 households $ 465,345 April act $364,361 + $73.5k May + $27k June (budget)
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Regular contributions Named $ 51,456 $ 51,456 Regular payments not pledges, $54,164 from 25 households who pledged last year Apply 5% discount
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Irregular contributions Named $ 20,061 $ 20,061 $13,374K from 58 households by 30 May. Made no pledge in 2 years Full year X2 apply 25% discount
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New Members $ 4,000 $ 4,000 20 households X $500 X 1/2 year X 80%
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400.03 · Contributions - Unnamed
 $ 7,185 $ 12,000 $ 8,622 $ 8,622 $ 8,622
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Total 400.00 · Contributions
 $ 371,546 $ 472,072 $ 485,078 $ 485,078 $ 473,967
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405.00 · Rental Income
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405.01 · Adobe School
 $ 57,716 $ 70,809 $ 74,398 $ 74,398 Includes Extra rooms rented $ 69,262
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405.02 · Adobe Utilities
 $ 10,010 $ 12,012 $ 13,080 $ 13,080 $ 12,012
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405.04 · Nefesh Soul
 $ 6,000 $ 8,400 $ 7,200 $ 7,200 $ 7,200
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405.05 · Occasional (rentals)
 $ 4,718 $ 18,000 $ 15,000 $ 15,000 $ 8,362 estimated using actuals + $2700 new rental income
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Total 405.00 · Rental Income
 $ 78,444 $ 109,221 $ 109,678 $ 109,678 $ 94,137
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410.00 · Miscellaneous
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410.01 · FUUNd Together
 $ 21,037 $ 18,262 $ 20,000 $ 20,000 $ 21,037
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410.02 · Interest Income
 $ 160 $ 300 $ 192 $ 192 $ 192 est using actuals
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410.03 · Miscellaneous Income
 $ 571 $ 600 $ 685 $ 685 $ 685
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Total 410.00 · Miscellaneous
 $ 21,768 $ 19,162 $ 20,877 $ 20,877 $ 21,914
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Total Continuing Income
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420.00 · One Time Income
 $ -
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420.01 · Carry over from prior year
 $ 10,000 $ 10,000 $ (17,650) $ - Deficit carryover this year $ 10,000
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420.02 · Reserve to carry over
 $ 618 $ 618 $ - $ - $ 618
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420.04 · From Recovery Fund
 $ 55,000 $ 55,000 $ 36,500 $ - Last of the recovery fund $ 55,000
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420.05 · One Time Donations / SFunds 5% grant
 $ 10,000 $ 10,000 $ 27,659 $ - Special Funds Grant $ 10,000 Special Funds Approval is complete. 5% of Endowment principal.
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Total 420.00 · One Time Income
 $ 75,618 $ 75,618 $ 46,509 $ - $ 75,618
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Total Continuing & One Time Income
 $ 547,376 $ 676,073 $ 662,142 $ 615,633 $ 665,636 $ (10,437)
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Total Expenses
 $ 559,344 $ 676,073 $ 662,142 $ 651,276 $ 683,286 $ 7,213
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Net Ordinary Income: Surplus or (Shortfall)
 $ 0 $ (35,643) $ (17,650)
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Structural Deficit, = (Line 163, ordinary income, minus (line 27: $36,500 Recovery Fund +L28: $27,659 Special Funds) $ (64,159) $ (35,643)
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Expense
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500.00 · Staff Expenses
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505.00 · Salaries
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505.01 · Minister Salary $ 53,258 $ 56,650 $ 56,650 $ 56,650 1 $ 56,650
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505.02 · Minister Housing $ 30,000 $ 43,260 $ 43,260 $ 43,260 1 $ 43,260
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505.03 · Minister in Lieu of FICA $ 6,184 $ 7,007 $ 7,643 $ 7,643 0.0765 $ 7,007 Sarah recommends
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505.04 · Music Director Salary $ 41,340 $ 49,608 $ 49,608 $ 49,608 1 $ 49,608 $15k FF asst
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505.05 · Accompanist Salary $ 8,110 $ 8,880 $ 8,880 $ 8,880 1 $ 8,880 Includes other musicians in 2023-24$10k Maint Tech
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505.06 · Congr Administrator - Salary $ 43,333 $ 52,000 $ 52,000 $ 52,000 1 $ 52,000 $1,502 music/prof dev
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505.07 · FF Director Salary $ 55,120 $ 66,144 $ 57,632 $ 49,120 $3k savings June/ $5,512 Aug $ 60,632 June and July - no payroll
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505.08 · FF Assistant $ 16,415 $ 18,720 $ 10,000 $ 10,000 0 $ 19,699
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505.09 · Maintenance Tech Salary $ 11,831 $ 27,040 $ 10,000 $ 10,000 $ 14,198 Todd has been covering for Joe; we need funding here!!
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505.10 · Tech Booth Supervisor $ 22,492 $ 20,800 $ 20,800 $ 20,800 1 $ 26,991
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505.11 · FF Lead Teachers $ 5,588 $ 6,278 $ 6,278 $ 6,278 0 $ 6,706
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505.12 · FF Child Care $ 5,893 $ 9,980 $ 8,030 $ 8,030 1 $ 7,072
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Rev Sam consulting $ 4,075 $ - $ - $ 8,075 being paid for 23-24 work, paid in 23-24 budget None for next year
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Other Musicians $ 2,000 $ 2,000 being paid for 23-24 work
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Other Admin $ - $ - $ -
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Total 505.00 · Salaries
 $ 303,639 $ 366,367 $ 332,781 $ 324,269 $ 360,778
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510.00 · Staff Pension
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510.01 · Minister Pension $ 8,718 $ 9,991 $ 9,991 $ 9,991 10 % of salary & housing $ 9,991 estimated from budget
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510.04 · Music Director Pension $ 4,325 $ 4,961 $ 4,961 $ 4,961 10 % of salary $ 4,961
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510.06 · Cong Administrator - Pension $ 4,533 $ 5,200 $ 5,200 $ 5,200 10 % of salary $ 5,200
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510.07 · FF Director Pension $ 5,766 $ 6,614 $ 5,763 $ 4,912 $ 6,868
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510.08 - FF Assistant Pension $ 312 $ - Not a 1,000 hr job $ 312 estimated from actuals
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510.09 · Maintenance Tech Pension $ 1,238 $ 2,704 $ 1,000 $ 1,000 10 % of salary $ 1,486
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Total 510.00 · Staff Pension
 $ 24,892 $ 29,470 $ 26,915 $ 26,064 $ 28,817
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515.00 · Staff Insurance
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515.01 · Minister Medical $ 16,501 $ 19,579 $ 21,528 $ 21,528 was 1554*12 new 1794*12 $ 19,802 estimated from actuals
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515.02 · Minister Disability $ 1,051 $ 1,324 $ 1,260 $ 1,260 monthly 105*12 (update) $ 1,261 but sum is from budget
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515.03 · Minister Life Ins. $ 679 $ 823 $ 816 $ 816 68*12 (update) $ 815
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515.04 · Minister Dental $ 920 $ 1,200 $ 1,200 $ 1,200 92*12 (update) $ 1,104
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515.06 · Cong Administrator Medical $ 13,540 $ 16,030 $ 17,722 $ 17,722 was 1272*12 new 1476*12 $ 16,249
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515.07 . FF insurance $ 20,000 $ 20,000 Estimated, confirmation needed
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Total 515.00 · Staff Insurance
 $ 32,691 $ 38,956 $ 62,526 $ 62,526 $ 39,231 used budgwet, not actuals
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520.00 · Professional Expenses
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520.01 · Minister Professional Expenses $ 5,562 $ 9,991 $ 9,991 $ 9,991 10% per policy $ 9,991 used budget
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520.04 · Music Director Prof Exp $ 2,537 $ 1,000 $ 1,000 $ 1,000 From Sarah 10% $ 2,537
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520.06 · Cong Admin Prof Expenses $ 176 $ 1,000 $ 1,000 $ 1,000 From Sarah 10% $ 1,000
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520.07 · FF Professional Expenses $ 2,186 $ 6,614 $ 5,763 $ 4,912 From Sarah $ 2,186 Use actuals as DFF is leaving in 1 wweek
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Total 520.00 · Professional Expenses
 $ 10,461 $ 18,605 $ 17,754 $ 16,903 $ 15,714 used budget
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525.00 · Employer Payroll Taxes
 $ 15,622 $ 19,848 $ 17,230 $ 16,579 7.65% total salaries less minister's salary $ 18,747
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530.00 · Direct Deposit Fees
 $ 842 $ 523 $ 600 $ 600 $ 1,010
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535.00 · Worker's Compensation
 $ 1,793 $ 2,100 $ 2,416 $ 2,416 201.40 per month $ 2,152
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Total 500.00 · Staff Expenses
 $ 389,940 $ 475,869 $ 460,222 $ 449,356 $ 466,449
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550.00 · Property
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550.01 · Routine Repairs & Maintenance
 $ 2,932 $ 6,000 $ 6,000 $ 6,000 $ 12,019 estimated from actuals plus $8,500 termite treatment May/June
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550.02 · Land Maintenance
 $ 19,500 $ 26,000 $ 26,000 $ 26,000 $ 23,401 estimated from actuals
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550.03 · Property Maintenance Supplies
 $ 3,492 $ 2,500 $ 2,500 $ 2,500 $ 4,191 estimated from actuals
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550.04 · Fire Panel/Monitoring
 $ 2,104 $ 3,041 $ 3,041 $ 3,041 $ 2,525 estimated from actuals
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550.05 · Insurance - Prop/Liab/Theft
 $ 8,456 $ 7,416 $ 10,850 $ 10,850 $ 10,626 asked Todd we pay 1085.02 per month 10 months out of the year.
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550.06 · Major Unexpected Repairs
 $ 31,700 $ 20,000 $ 20,000 $ 20,000 $ 31,700 actual, end of feb
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550.07 · Utilities
Applied an estimated 2.5% escalator for all utilities. 0.025
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550.072 · Utilities - Elec - Sanctuary $ 5,330 $ 5,322 $ 5,455 $ 5,455 $ 6,396 estimated from actuals: NOTE: these accounts swapped since 2015!
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550.071 · Utilities - Elec - Office/Class $ 8,578 $ 12,793 $ 13,113 $ 13,113 $ 10,294 estimated from actuals
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550.073 · Phone/Internet $ 4,628 $ 5,487 $ 5,624 $ 5,624 $ 5,554 estimated from actuals
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550.074 · Utilities - Waste Disposal $ 3,954 $ 4,905 $ 5,028 $ 5,028 $ 4,745 estimated from actuals
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550.075 · Utilities - Water $ 4,104 $ 6,869 $ 7,041 $ 7,041 $ 4,925 estimated from actuals
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Total 550.07 · Utilities
 $ 26,594 $ 35,376 $ 36,260 $ 36,260 $ 31,914
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Cash reserve $ 10,641 $ 10,641 to add to $15,105 existing in savings $ -
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Total 550.00 · Property
 $ 94,778 $ 100,333 $ 115,293 $ 115,293 $ 116,375
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560.00 · Administration
 $ -
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560.01 · Office Supplies & Postage
 $ 715 $ 2,200 $ 2,200 $ 2,200 $ 858 estimated from actuals