1. INUMC Year End Information
Published December 31, 2013
(this is an auto-run presentation)

2. Physical Office Address: Indiana Annual Conference 301 Pennsylvania Pkwy, Suite 300 Indianapolis, IN ‐781‐6706 Office Hours M-F 8:30-4:30 Tithe Remittance Address: INUMC Dept Carol Stream, IL 60122‐6089 Use this address for ALL Giving!
Address Information

3. The Conference is asking for a minimum of a 10% tithe of undesignated income and your district support is a % of this same income figure.
Specifically, below are the guidelines we passed as an Annual Conference in June, 2011 for what is to be included in that calculation.
Income from identified and unidentified contributors.
Pledged or unpledged income.
Undesignated interest and dividend income.
Income received from building use fees.
Income received from fundraisers and programs in support of the operating budget.
Income from capital campaigns, pass-through giving and tuition-based ministries is not included in the tithing calculation.
Calculating Tithe

4. 2014 District Percentages North District 1% Northeast District 1%
Northwest District %
North Central District %
Central District %
East District %
South District %
Southeast District %
Southwest District %
West District %
2014 District Percentages

5. In box 1 put Gross cash salary – Less Personal portion of health insurance
Flex Spending withholding
Pre-tax UMPIP contributions withheld
Housing or parsonage exclusion
Preparing W2s

6. Boxes 3, 4, 5, and 6 should be 0s
for clergy
Preparing W2s

7. Preparing W2s Box 12a is where Employer AND
Employee portion of health insurance premiums are reported with code DD
Preparing W2s

8. Preparing W2s Also check the box for Retirement plan
Box 12b is where pretax UMPIP contributions go with code E
Preparing W2s

9. Preparing W2s "Housing Exclusion" or "Parsonage Exclusion" amount
is reported in Box 14 for informational purpose
Preparing W2s

10. Quarterly 941 Filing Include all gross salaries here less:
* clergy housing/parsonage exclusion for qtr
* flex spending withholding
* pre-tax UMPIP contributions withheld
* personal portion of health ins withheld
Quarterly 941 Filing

11. No clergy wages should appear in #5
Quarterly 941 Filing

12. Important Dates – 1st Qtr
Deadline for prior
year tithe payments
4th Quarter Form 941 W-2’s to employees 1099’s to independent contractors
W-3’s, W-2’s to IRS WH-3’s to IN Dept of Revenue
Important Dates – 1st Qtr

13. Important Dates – 2nd Qtr
1st Qtr 941 Form
Form NP20 to IN Dept of Revenue, Property Tax Exemptions to local Assessor's office (if changes) Personal Property Tax Forms to Local Assessor’s office
Local Church Audit form to Conference Center
Important Dates – 2nd Qtr

14. Important Dates – 3rd/4th Qtrs
2nd Qtr 941 Form
3rd Qtr 941 Form
Important Dates – 3rd/4th Qtrs

15. Useful Websites www.inumc.org www.gcfa.org www.bcbsil.com
Useful Websites

16. Financial Services Contacts
Jennifer Gallagher, Director of Financial Services Tax questions, Church financial visits
Heidi Harding, Controller Year End Reporting, 941 & W2 questions, ROG
Elsie Miller, Database Administrator Address changes
Anne Hayton, Financial Services/Pension Clerk Pension questions
Linda Eskew, Insurance Clerk Insurance questions
Diana Barnett, Financial Services Clerk Accounts Payable
Emily Burkhart, Financial Services Clerk/Camp Registrar Camp registrations, Deposits
Jenni Walker, Financial Services Clerk Moving information
first name . last
Financial Services Contacts

17. For questions, comments, or suggestions on this presentation please contact Heidi Harding at the Conference Center. You can also download a hard copy on the INUMC website under the Finance section.