Stewardship & Budget 2025

STEWARDSHIP MINISTRIES

Recommendations from the Council on Finance and Administration

1. The proposed budget of $18,216,765 shall be adopted for 2026, including a mission share income budget of $11,953,825. This represents a decrease of $269,222 or 2.2% in the mission share asking compared to the 2025 budget.
2. The Benevolence Factor (BF) for 2026 will be reduced from 17.40% down to 17.25%. The collection rate assumption for 2026 is set at 85.0%, which is reduced from 87.0% in the 2025 assumption.
3. As required by The Book of Discipline, the ratio for World Service and Conference Benevolences shall be set as follows: 33% for World Services and 67% for Conference Benevolences.
4. The firm of Ellin & Tucker is approved as independent auditors to audit the Conference Treasurer’s financial records for 2025.
5. The date for closing the 2025 Conference financial books shall be set as January 13, 2026, with all payments to be received by the Treasurer’s Office no later than that date.
6. The Baltimore-Washington Conference grants authority to the Council on Finance and Administration, in consultation with the Bishop, the Cabinet, and the Discipleship Council to act on financial matters between sessions of the Annual Conference.

Submitted by:
Rev. Daryl Williams, President
Paul J. Eichelberger, Chief Financial Officer and Treasurer

STEWARDSHIP MINISTRIES

Recommendations from the Commission on Equitable Compensation

A. The Commission on Equitable Compensation is recommending that the base salary for the 2026 Clergy Salary Table be increased 2.5%, or $1,285, which will make the base salary $52,692 for full-time appointments.

B. The Commission is also proposing an increase in the recommended housing allowance of 3.0% or $674, which will make the recommended housing allowance $23,151.  The recommended housing allowance is based on the median housing prices throughout the conference.

C. The minimum clergy reimbursement standard will remain at $4,100

Submitted by:
Greg Kernan, Chair, Commission on Equitable Compensation

STEWARDSHIP MINISTRIES

CONFERENCE BOARD OF PENSIONS AND HEALTH BENEFITS

The Board of Pensions and Health Benefits continues to pursue its goal of enabling clergy and lay staff to accomplish their ministries without concern for their long-term financial or medical protection. We continue to position ourselves to face the challenges that lie ahead and to assist clergy and staff in their mission.

Pensions/Retirement Plans: 

• Pre-82 Service Funding: The 2025 Past Service Rate (PSR) is confirmed at $874.  We recommend that the PSR for 2026 be set at $909.  ¶1506.7 (2016 Discipline) confers authority upon the annual conference to review the annuity rate for Pre-82 service and to adjust the PSR rate as appropriate taking into consideration the changes in the economy. Such annuity rate may remain the same or be increased without restriction.  Wespath Benefits and Investments actuarial valuation for Pre-82 Annuities as of January 1, 2024, showed a fully funded plan, requiring no monies to be paid by BWC.  Pre-82 plan surplus results from increases in valuation of the securities in the account.  Wespath has authorized a mechanism by which we have been able to employ some of the excess Pre-82 funds to indirectly fund our Retiree Medical Plan reserve.
  • Pre-82 is the pension plan in place prior to 1982.

• Ministerial Pension Plan (MPP) Funding: Wespath Benefits and Investments’ actuarial valuation for MPP Annuities as of January 1, 2024, showed that it is also a fully funded plan, requiring no monies to be paid by BWC. Monies previously contributed to MPP continue to be held in individual participant accounts.
  • MPP is the pension plan in place from 1982 through 2006.

• Clergy Retirement Security Program (CRSP-DB) Funding: Wespath Benefits and Investments actuarial valuation for CRSP-DB Annuities as of January 1, 2024, requires no monies to be paid by BWC.
  • CRSP is the pension plan from 2007 through 2025.

Introduction to Compass (Retirement Plan for U.S. Clergy): Effective January 1, 2026

Legislation was passed at the General Conference held in April 2024 which closed the CRSP-DB plan for future accruals effective December 31, 2025.  Therefore, in 2026 and beyond there will be a change in the annual contribution calculation. Clergy participants in CRSP will be automatically enrolled in Compass effective January 1, 2026.

Compass is an account-based, defined contribution (DC) plan. Compass is funded by the church and the clergy’s personal contributions. Compass gives individual participants greater flexibility and control over their own retirement savings and investment options than they have with a traditional pension/defined benefit plan.  Any balance remaining after the clergy person’s lifetime can be left to their beneficiaries. The Baltimore-Washington Conference funds the program as follows:

Church Contributions:

• $150 per month for full-time clergy participants that is prorated for part-time clergy participants, plus 7% of the clergy participant’s total plan compensation will be billed to the local church. Total plan compensation is cash salary (base pay) plus housing, or the parsonage value of 35% of cash salary (base pay) if a clergy resides in a parsonage.

Clergy Contribution:

• $1/S1 match up to 4% of total plan compensation. Clergy are encouraged to contribute at least 4% of total compensation into their UMPIP account to receive the full 4% match. 

Comprehensive Protection Plan (CPP): 

• BWC continues to collect 3% of a clergy participant’s plan compensation (salary plus housing) for the Comprehensive Protection Plan (CPP). The CPP provides death and disability benefits for all eligible participants.  As of the last General Conference, Wespath Benefits and Investments revised their policies to treat clergy mental illness in the same fashion as any other illness for CPP purposes.  The Conference Board of Pensions and Health Benefits has voted to provide the necessary funds to eliminate anti-mental illness discrimination for lay employees as well.  

UMLifeOptions:

• Active ordained clergy appointed to ½ or ¼ time are now enrolled in UMLifeOptions, BWC will collect 3% of clergy participant’s plan compensation (salary plus housing) to cover the premiums.

Health:  

• HealthFlex: All eligible participants have been successfully enrolled in the Wespath HealthFlex Exchange Plans. The HealthFlex Exchange brings more plan options; more flexibility for enrollees to select the HealthFlex plan that best fits each individual’s needs. The HealthFlex Exchange is not a public exchange and is not associated with government agencies.  It is a multiple-option group health plan designed for United Methodist Church clergy, lay employees and their families.   
• Retirees:  Retirees who are over age 65 will continue to work with Via Benefits, to choose policies better suited to their individual needs.  Retirees are offered an HRA based on years of service.  For 2025, the HRA for clergy with 30 years of service was increased by 3.0% to $4,227.  Retirees who are under age 65 or any future participants who retire before age 65 will remain on the HealthFlex Exchange plan until the month they turn 65.

Social Security:  Your Board strongly recommends that all clergy of the Conference participate in Social Security and not exercise any conscience clauses to opt out of Social Security.  Eligibility for Medical benefits through Via Benefits in retirement and Disability benefits through the CPP program, are both dependent on participation in Social Security and Medicare.  Thus, one’s irrevocable decision to opt out of Social Security is a decision to be excluded from these Conference programs as well. 

Arrearage:  In order to assure that nothing interferes with clergy continued medical and pension coverage, BWC first makes the necessary payments to Wespath when due and then collects the premiums from individual churches.  There is a continuing problem with a small number of churches which fall behind in this pastoral compensation commitment.  The Bishop’s Task Force on Arrearages, comprised of two District Superintendents, the Chair of the Board of Pensions, and Conference staff, has developed approaches to more intensive management of churches which are in arrears, for medical and pension arrearages often are symptomatic of other challenges to ministry and finances the church is facing.  A Church in arrears may be offered a forbearance program where collection of the arrearage is forborne for three years while the church focuses its efforts on greater effectiveness in ministry.  Churches successfully completing this program may have their arrearage converted to a contingent liability on the church property with subsequent collection of the amount due should the church property be sold. 

Final Comments:  The CBOPHB thanks Francess Spaine, Director, Benefits and Human Resources for her enthusiastic and professional work on behalf of our participants and the Board.  She effectively communicates and administers the benefits based on Plan rules and regulations, the Book of Discipline, the Conference's policies and procedures, and all applicable state and federal laws so that there is an understanding of the benefits for our clergy and lay employees.  It is her goal and the Board's goal to continue to provide the best possible benefits package for our plan participants, while maintaining the utmost care for and fiduciary responsibility to you, the Plan participants, and those in the Baltimore-Washington Conference for whom we owe the same.  We wish to also give thanks to Karen Conroy, HR & Benefits Administrator, Pier McPayten, Controller, and the District Superintendents who all support the work we do. 

Carl Eichenwald, Chair
Paul J. Eichelberger, Conference Treasurer

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 1

Title: Resolution to Close the Union Chapel United Methodist Church, Hereford, MD
Budget Implications: None
Rationale: Local Church voluntarily transfers title to Conference Trustees
Submitted by: Rev. Dr. Ann Laprade, Baltimore Suburban District Superintendent 

RESOLUTION: 

Whereas, in the Baltimore Suburban District, the congregation of Union Chapel United Methodist Church on the Hereford: Hereford Combined Charge, located at 17341 Troyer Rd, Monkton, MD 21111, has served God faithfully through the United Methodist Church for many years, and

Whereas, over several years the congregation has experienced a decline in membership and financial stewardship, and it is no longer feasible to keep it open and operational as a church, and

Whereas, during a Church Conference on November 16, 2024, between sessions of the Baltimore-Washington Conference, the remaining members of Union Chapel United Methodist Church voted to voluntarily transfer title to all its real and personal, tangible and intangible property to the Conference Board of Trustees following procedures set forth in paragraphs 2540 and 2541 of The Book of Discipline of The United Methodist Church (2016);

Be it resolved, that the Baltimore-Washington Conference does hereby declare Mount Vernon United Methodist Church closed as of January 1, 2025, and

Be it further resolved, that the Conference Board of Trustees are authorized to take possession of the real and personal, tangible and intangible property of Mount Vernon United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God. 

EFFECTIVE DATE: May 15, 2025

 

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 2

Title: Resolution to Close the Unity United Methodist Church, Baltimore, MD
Budget Implications: None
Rationale: Local Church voluntarily transfers title to Conference Trustees
Submitted by: Rev. Dr. Wanda Duckett, Baltimore Metropolitan District Superintendent 

RESOLUTION: 

Whereas, in the Baltimore Metropolitan District, the congregation of Unity United Methodist Church on the Baltimore: Unity Charge, formerly located at 1433 Edmondson Ave, Baltimore, MD 21223, served God faithfully through the United Methodist Church for many years, and

Whereas, over several years the congregation has experienced a decline in membership and financial stewardship, and it is no longer feasible to keep it open and operational as a church, and

Whereas, during a Church Conference on March 20, 2022, between sessions of the Baltimore-Washington Conference, the members of Unity United Methodist Church voted to voluntarily transfer title to all its real and personal property at 1443 Edmondson Ave. to the Conference Board of Trustees following procedures set forth in paragraphs 2540 and 2541 of The Book of Discipline of The United Methodist Church (2016) for the purpose of providing support of the maintenance and marketing of the church property for future sale while the congregation continued to worship at West Baltimore United Methodist Church until they voted to discontinue on October 23, 2024, and

Be it resolved, that the Baltimore-Washington Conference does hereby declare Unity United Methodist Church closed as of October 23, 2024, and

Be it further resolved, that the Conference Board of Trustees are authorized to take possession of the remaining personal, tangible and intangible property of Unity United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God.

EFFECTIVE DATE: May 15, 2025

 

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 3

Title: Resolution to Close the Mount Tabor United Methodist Church, Oldtown, MD
Budget Implications: None
Rationale: Local Church voluntarily transfers title to Conference Trustees
Submitted by: Rev. John Wunderlich, Cumberland-Hagerstown District Superintendent 

RESOLUTION: 

Whereas, in the Cumberland-Hagerstown District, the congregation of Mount Tabor United Methodist Church on the Oldtown: Oldtown Charge, located at 13801 Oldtown Rd, SE, Oldtown, MD 21555, has served God faithfully through the United Methodist Church for many years, and

Whereas, in recent years the congregation has experienced a decline in membership and financial stewardship, and it is no longer feasible to keep it open and operational as a church, and

Whereas, during a Church Conference on December 9, 2024, between sessions of the Baltimore-Washington Conference, the leaders of Mount Tabor United Methodist Church voted to voluntarily transfer title to all its real and personal, tangible and intangible property to the Conference Board of Trustees following procedures set forth in paragraphs 2540 and 2541 of The Book of Discipline of The United Methodist Church (2016);

Be it resolved, that the Baltimore-Washington Conference does hereby declare Mount Tabor United Methodist Church closed as of January 31, 2025, and

Be it further resolved, that the Conference Board of Trustees are authorized to take possession of the real and personal, tangible and intangible property of Mount Tabor United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God.

EFFECTIVE DATE: May 15, 2025

 

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 4

Title: Resolution to Close the Catoctin United Methodist Church, Thurmont, MD
Budget Implications: None
Rationale: Local Church voluntarily transfers title to Conference Trustees
Submitted by: Rev. Eliezer Valentin-Castañón, Frederick District Superintendent 

RESOLUTION: 

Whereas, in the Frederick District, the congregation of Catoctin United Methodist Church on the Thurmont: Catoctin Charge, located at 7009 Kellys Store Rd, Thurmont, MD 21788, has served God faithfully through the United Methodist Church for many years, and

Whereas, in recent years the congregation has experienced a decline in membership and financial stewardship, and it is no longer feasible to keep it open and operational as a church, and

Whereas, during a Church Conference on January 5, 2025, between sessions of the Baltimore-Washington Conference, the leaders of Catoctin United Methodist Church voted to voluntarily transfer title to all its real and personal, tangible and intangible property to the Conference Board of Trustees following procedures set forth in paragraphs 2540 and 2541 of The Book of Discipline of The United Methodist Church (2016);

Be it resolved, that the Baltimore-Washington Conference does hereby declare Catoctin United Methodist Church closed as of January 5, 2025, and

Be it further resolved, that the Conference Board of Trustees are authorized to take possession of the real and personal, tangible and intangible property of Catoctin United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God.

EFFECTIVE DATE: May 15, 2025

 

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 5

Title: Resolution to Close the Doubs-Epworth United Methodist Church, Adamstown, MD
Budget Implications: None
Rationale: Local Church voluntarily transfers title to Another Local Church
Submitted by: Rev. Eliezer Valentin-Castañón, Frederick District Superintendent

RESOLUTION: 

Whereas, in the Frederick District, the congregation of Doubs-Epworth United Methodist Church on the Brunswick: Greater Brunswick Charge, located at 5131 Doubs Rd, Adamstown, MD 21710, has served God faithfully through the United Methodist Church for many years, and

Whereas, in recent years the congregation has experienced a decline in membership and financial stewardship, and it is no longer feasible to keep it open and operational as a church, and

Whereas, the congregation of New Hope United Methodist Church of Greater Brunswick, located at 7 S Maryland Ave, Brunswick, MD 21716, has agreed to facilitate a graceful transition for the congregation and ministries of Doubs-Epworth United Methodist Church, and

Whereas, during a Church Conference on August 18, 2024, between sessions of the Baltimore-Washington Conference, the leaders of Doubs-Epworth United Methodist Church voted to voluntarily transfer title to all its real and personal, tangible and intangible property to the Board of Trustees of New Hope United Methodist Church of Greater Brunswick following procedures set forth in paragraphs 2540 and 2541 of The Book of Discipline of The United Methodist Church (2016);

Be it resolved, that the Baltimore-Washington Conference does hereby declare Doubs-Epworth United Methodist Church closed as of October 6, 2024, and

Be it further resolved, that the Board of Trustees of New Hope United Methodist Church of Greater Brunswick were authorized to take possession of the real and personal, tangible and intangible property of Doubs-Epworth United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God.

EFFECTIVE DATE:  May 15, 2025

 

DISTRICT SUPERINTENDENT CHURCH CLOSURE RESOLUTION - 6

Title: Resolution to Close the Strawbridge United Methodist Church, New Windsor, MD
Budget Implications: None
Rationale: Conference Takes Title of a Local Church Under Exigent Circumstances
Submitted by: Rev. Eliezer Valentin-Castañón, Frederick District Superintendent

RESOLUTION: 

Whereas, in the Frederick District, the congregation of Strawbridge United Methodist Church on the New Windsor: Strawbridge Charge, located at 1601 New Windsor Rd, New Windsor, MD 21776, has served God faithfully through the United Methodist Church for many years, and

Whereas, the situation exists where Strawbridge United Methodist Church no longer serves the purpose for which it was organized or incorporated, and

Whereas, the Strawbridge United Methodist Church property is no longer used, kept, or maintained by its membership as a place of divine worship for The United Methodist Church, and

Whereas, between sessions of the Baltimore-Washington Conference with the consent of the presiding Bishop, a majority of the District Superintendents and the Baltimore Suburban District Board of Church Location and Building, the Conference Trustees declared that exigent circumstances existed that required protection of Strawbridge United Methodist Church’s property, for the benefit of the denomination, in accordance with paragraph 2549 of The Book of Discipline of The United Methodist Church (2016);

Be it resolved, that the Baltimore-Washington Conference does hereby declare Strawbridge United Methodist Church closed as of October 10, 2024, and

Be it further resolved, that the Conference Board of Trustees are authorized to take possession of the real and personal, tangible and intangible property of Strawbridge United Methodist Church and to make a determination of how the property may best be used for the Kingdom of God.

EFFECTIVE DATE:  May 15, 2025