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Fiscal year:2027
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SJUU OPERATING BUDGET 2026 - 2027 Budget
2025 - 2026 		Actual
2025 - 2026 		Budget
2026 - 2027 		Budget Difference Bud
%r		Notes
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INCOME
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Estimated Pledged amount 270,750 270,500 278,350 7,600 3% ▲Anticipated pledges of $295k less a 5% allowance for unfilled pledges
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Previous year pledges 2,000 17,000 2,000 - - Actual pledge collections from past years exceeded expectations
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Building Rentals 9,000 10,000 10,000 1,000 11% ▲
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Luedeking Endowment Income 10,102 10,102 10,575 473 5% ▲FY 2027 donation was received on April 25th 2026
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Donations/Plate 10,000 10,500 10,500 500 5% ▲Average plate collections for past three years have been $10.6k
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Interest Income 1,850 1,800 1,800 (50) -3% ▼Operations interest: slight decrease in rate from FY 26
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Other Income - - - - -
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St. John's Auction/other fundraisers 14,000 6,815 15,000 1,000 7% ▲Auction: $9,000; Other fundraisers: $6,000 (auction cancelled for FY 26)
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Affinity Rewards 720 750 600 (120) -17% ▼
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Partner Church Income 2,850 2,291 2,250 (600) -21% ▼Pass through, offset by budgeted expense
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Unanticipated income 1,000 350 500 (500) -50% ▼
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Funds from cash reserves 28,582 28,582 24,771 (3,812) -13% ▼Cash reserves are used to supplement a deficit budget
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TOTAL RECEIPTS 350,854 358,690 356,346 5,491 2% ▲
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EXPENSES
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PERSONNEL
 Budget
2025 - 2026 		Actual
2025 - 2026 		Budget
2026 - 2027 		Budget
Difference		Bud
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Minister Compensation
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Minister's Salary and Housing 89,201 89,201 89,750 549 1% ▲Includes interim minister one month; Developmental minister 11 months
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Minister's Benefits 31,739 32,300 29,061 (2,678) -8% ▼Includes health, life insurance, retirement
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Minister's Burden 7,009 6,984 7,051 42 1% ▲Includes In Lieu of FICA and workers comp
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Minister's Prof Development 5,920 5,920 7,993 2,073 35% ▲10% of salary + housing, reduced to support health plan; includes transitional training
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Total Minister Compensation 133,869 134,405 133,856 (14) -0% ▼
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Staff Salaries (non-minister)
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Co-Director(s) of Religious Life 18,330 1,110 18,330 - - Position currently unfilled: Anticipated 15 hours per week @$23.50/hr
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Office Administrator 31,337 25,026 16,380 (14,957) -48% ▼New parameters for position
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Bookkeeper - 8,250 15,669 15,669 - New position; possible bookkeeping service
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Music Director 11,908 11,908 12,147 239 2% ▲2% COLA increase
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Asst. Music Director 8,657 7,560 8,832 175 2% ▲2% COLA increase
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AV Technician 6,016 2,350 3,182 (2,834) -47% ▼2% COLA increase, but decrease weekly hours from 5 to 2.5
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Caretaker 17,680 17,680 18,034 354 2% ▲2% COLA increase
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Child care workers 600 300 600 - - Contracted child care (non-staff position)
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Total Staff Salaries (non-minister) 94,529 74,184 93,174 (1,354) -1% ▼
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Staff Benefits/Burden (non-minister)
 Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
%r
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Health Insurance - - - - - No positions qualify for health insurance benefits
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Life & Disability Insurance 392 - 392 - - Benefit for EEs working over 750 hours per year
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Retirement 3,134 2,392 - (3,134) -100% ▼No positions qualify for 401(k) benefits
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FICA: Social Security / Medicare 7,186 4,898 7,082 (104) -1% ▼Employer FICA costs = 7.65% of wages
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Workers Comp (Staff) 477 440 566 89 19% ▲
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Staff Development 1,200 125 1,200 - - Underutilized in FY 26
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Total Staff Benefits/Burden (non-minister)
 12,389 7,854 9,241 (3,149) -25% ▼
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TOTAL PERSONNEL 240,786 216,443 236,270 (4,517) -2% ▼
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ADMINISTRATIVE
 Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
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Communications, external & Internal 1,300 1,500 1,730 430 33% ▲Licensing, subscriptions, and advertising
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Computers and Office Equipment 1,000 489 1,340 340 34% ▲Computer/printer replacement
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Copier 3,300 3,700 3,500 200 6% ▲Maintenance agreement
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Office Supplies 1,200 1,050 950 (250) -21% ▼General office supplies; print; postage
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Total Administrative 6,800 6,739 7,520 720 11% ▲
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BOARD OF TRUSTEES
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Board Expenses 500 350 1,360 860 172% ▲Congregational meeting food and other items
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Personnel Committee 100 - 100 - - Personnel ads to fill open positions
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Legal Fees 2,000 - 2,000 - - Experience varies widely depending on circumstance
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Leadership Development - - 250 250 -
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Safe Congregation / Background Checks 3,200 3,400 3,000 (200) -6% ▼Building security: key fobs and system fees; background checks
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Total Board of Trustees 5,800 3,750 6,710 910 16% ▲
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COMMUNITY
Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
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Membership 300 250 300 - -
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Caring Circle 300 - 300 - - Includes memorial services
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Kitchen 500 180 500 - -
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Coffee/Supplies 400 350 500 100 25% ▲
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Art Gallery 50 - 50 - -
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Spirit Connection Team 300 100 300 - -
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Total Community 1,850 880 1,950 100 5% ▲
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FINANCE
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Budget and Finance - 50 100 100 -
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Financial assessment 2,500 2,500 2,500 - - Financial review
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Bank Charges 1,200 2,150 2,250 1,050 88% ▲VANCO fees; bank service fees; increase with PNC account
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PowerChurch online 480 455 455 (25) -5% ▼Accounting software subscription
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Stewardship Campaign 500 500 500 - -
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Fundraising expenses 200 - 200 - - Primarily auction related expense
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Fees/loss on Equity Sales 200 591 200 - - Can vary with number and volume of transactions
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Payroll service 2,400 2,600 2,600 200 8% ▲Paychex payroll service
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Insurance 10,100 10,000 10,100 - -
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Total Finance 17,580 18,846 18,905 1,325 8% ▲
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MISSION
 Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
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Social Justice
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Outreach Support 5,000 4,600 5,000 - - Social Justice Support
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Social Services 2,600 2,400 2,600 - - Found House; Sanctuary Congregations Coalition via Clifton United Methodist Church.
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Denominational Affairs
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UUA National Dues 17,938 17,938 18,551 613 3% ▲
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UU Council 725 725 770 45 6% ▲
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GA Delegate Registrations 1,000 1,000 1,400 400 40% ▲
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Partner Church
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Partner Church 2,850 2,291 2,250 (600) -21% ▼
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Total Mission 30,113 28,954 30,571 458 2% ▲
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PROPERTY
 Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
%r
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Supplies, maintenance, general 8,325 10,247 9,250 925 11% ▲General maintenance costs; supplies; AV equipment
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Snow removal 1,750 2,356 1,850 100 6% ▲Snow removal costs can vary widely
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Major repairs 5,000 4,000 5,500 500 10% ▲Unspent funds roll over to subsequent year(s); currently $1,087 in reserve
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Telephone 2,250 2,250 2,500 250 11% ▲
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Groundskeeping 400 400 400 - -
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Utilities 23,600 25,050 27,800 4,200 18% ▲Gas and Electric costs have increased
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Total Property 41,325 44,303 47,300 5,975 14% ▲
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RELIGIOUS DEVELOPMENT
 Bud: 25 - 26 Act: 25 - 26 Bud: 26 - 27
Bud Difference
%r
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Religious Life
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Programming, Children and Adults 1,000 225 1,000 - -
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Lay leaders Training - - - - -
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Music