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A rich heritage of being faithful disciples

A report of 2005 apportionment giving

By Martha Knight

As disciples of Jesus Christ, engaged in the Discipleship Adventure, we are called to give of ourselves in response to the activity of God in our lives. Disciples, following Jesus? many examples, give freely, joyfully, and openly, knowing that we have been blessed bountifully by God and can never repay what God has done for us.

In The United Methodist Church, our giving takes on added significance and meaning because we are, as they say, a connectional church. We have a rich heritage of giving in and to our own communities and half a world away.

Nowhere was this better seen than in the Baltimore-Washington Conference?s giving record for 2005. Last year, United Methodists contributed $2.6 million for relief from natural disasters, such as Hurricane Katrina and the tsunami. This was direct assistance and aid, helping to give the biblical 'cup of water' to countless thousands in need.

In addition to this 'second-mile giving,' more than $15.2 million, including World Service contributions, was given to enable ministry to happen. From helping a hurting teenager find God?s love through Jesus Christ at the annual ROCK retreat, to speaking out about the evils of gambling, the church showed its care, compassion and concern through its support of important missions and ministries.

United Methodists are a giving people. We have a strong and extensive network of programs to meet people?s spiritual, physical and emotional needs. I praise God for the way the people of God respond, and give.

Because we are a connectional church, The United Methodist Church does more in mission and ministry because we do it together. The way in which we 'do it together' is called apportionments.

Apportionments matter because they enable us, as a church, to do more than if we were single congregations, acting on our own. Our churches are all connected, one to another, around the world. We believe that we are all connected, one to another; we believe that we are the body of Christ in the world. (1 Corinthians 12:27)

In short, the apportionment system of giving enables us to multiply God?s blessings already present in our lives, to do more in mission and ministry.

So that is what apportionments are. Do you know how they are calculated?

Many of you reading this article know the answer; many do not. In my time as director of finance and administration, I continue to find that many church leaders do not know much about apportionments. Worse, there are some 'myths' around that need to be set straight.

In the Baltimore-Washington Conference, we collect apportionments from the more than 690 churches based on their operating expenses, or, in other words, the money that the church spends on itself. This does not include their own giving, whether it is connected to community ministries or general church benevolence programs. Nor is it based on capital expenditures or repayment on debt (i.e., mortgage).

The figures that the conference collects on the church?s statistical reports forms, lines 64-72 in the Journal, are totaled to get the amount that is used to calculate a church?s apportionment amount.

As the conference budget for developing discipleship, leadership, stewardship and communication is formulated for a given year, the total budgeted dollar amount is divided by the total of all local church operating expenses. This formula gives us a number, known as the 'Benevolence Factor,' which is a percentage by which each church?s operating expenses are multiplied to get next year?s apportionment figures.

In 2005, the benevolence factor was 24.8 percent. In 2006, I am happy to report, that number has dropped to 24 percent and could drop even lower in 2007.

On the pages of this annual supplement to the UMConnection, you will see listed every church in our conference.

On behalf of Bishop John R. Schol and a grateful conference staff, we say thank you for your giving, and especially give thanks to the 556 churches that contributed 100 percent or more of their apportionments in 2005. Praise be to God!

The Stewardship, Leadership, Discipleship and Communications Councils are engaged in a concerted communications and education program to help you, the leaders of the Baltimore-Washington Conference, to learn more about apportionments. We know that when the stories are told of how your dollars make a difference, people will give and give generously.

Every person, every giver, needs to know that the stewardship they practice makes a difference and changes lives every day. And while that is important, good stewardship is not practiced only because it makes the recipients feel good.

The mission, ministry and programs supported by you, the local churches of the Baltimore-Washington Conference, are part and parcel of the Discipleship Adventure. It is, in short, what disciples of Jesus Christ do.

- Martha Knight is Director of the Office of Finance and Administration for the Baltimore-Washington Conference. She may be reached at (800) 492-2525, Ext. 466, or e-mail to

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