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[]
["GENERAL INSTRUCTIONS:"]
[null,"Data entered in the green boxes will be used for pension computations.  "]
[null,"Data entered in the gray boxes will be for information only.  It is not used in computations."]
[null,"Blue shaded boxes contain formulas.  DO NOT WRITE OVER THESE FORMULAS"]
[null,"To print out the two pages, go to the \"Comp Page 2\" tab and click on the \"PRINT ALL\" button off the bottom right edge."]
[]
[]
["SPECIFIC INSTRUCTIONS:"]
[]
["In the upper right hand corner of page 1, enter the following:"]
[]
[null,"PASTOR NAME:  Enter the pastor's name as it appears on the Social Security Card.  This name should be"]
[null,"                          used on the W-2's issued to the pastor and must match Social Security records."]
[]
[null,"SOCIAL SECURITY NUMBER:  Enter the pastor's social security number ONLY on the copy to be sent to"]
[null,"                                               the Conference Benefits Office for enrollment in benefit plans and the copy"]
[null,"                                               to be sent to the Local Church Treasurer for use on the W-2 reports."]
[null,"                                               Privacy laws require all paperwork with social security numbers must be"]
[null,"                                               adequately safequarded (locked in drawer or safe) and are not available"]
[null,"                                               to general public."]
[]
[null,"DATE EFFECTIVE:  Generally, the effective date for payroll changes is January 1 (Year).  However, enter"]
[null,"                               the effective date that the payroll items take effect."]
[]
["Beneath the header lines, enter the following:"]
[]
[null,"CONFERENCE RELATIONSHIP:  In the gray box enter the two letter designation for your clergy status."]
[]
[null,"In the space to the right of CONFERENCE RELATIONSHIP enter the percentage of full time the pastor is expected to work."]
[null,"                       For example:  Full time is 100%, three quarter time is 75%, half time is 50% and quarter time is 25%."]
[]
[null,"Full time?   Enter the letter \"Y\" if you are appointed full time, \"N\" for less than full time."]
[]
[null,"Less than full time under 338.2  - Enter the capital letter \"Y\" if you are appointed less than full time under"]
[null,"                                                 paragraph 338.2 of the 2008 Book of Discipline."]
[]
[null,"Will the pastor elect to take the $1,000 standard deductible health insurance plan - and pay the extra premium?"]
[null,"Select either \"Y\" or \"N\" from pull down menu."]
[]
[null,"CHURCH NAMES:   In space provided, enter the name or names of the churches/ministries this pastor serves."]
[]
["In the section entitled \"BASE COMPENSATION\" enter the following:"]
[]
[null,"Just above the columns entitled \"A\", \"B\", \"C\" or \"D\" enter as the percentage of salary items to be allocated"]
[null,"to the various church names enter listed.  The Total for this row in the \"TOTAL\" column must be 100%"]
[]
[null,"On line 1.","- enter the gross salary amount for each church in the appropriate column."]
[]
[null,"On line 2.","- enter the amount pastor wants designated as housing allowance exclusion.  This transfers payment"]
[null,null,"from salary to housing allowance (see line 17 under housing section)."]
[]
[null,"On line 3.","- enter the amount the church is paying the pastor to assist the pastor with Self-employment tax."]
[null,null,"Clergy by law must be treated as self-employed for the purposes of social security taxation.  This"]
[null,null,"results in the pastor paying 15.3% self-employment tax on social security wages.  While lay employees"]
[null,null,"pay only 7.65% as a payroll withholding and the church pays 7.65% matching social security tax."]
[null,null,"To adjust for this difference the church may want to include as additional income an amount to"]
[null,null,"assist the pastor with the self-employment tax."]
[]
[null,"On line 4.","- enter any amount your church will receive from the Kansas East Conference in the form of salary"]
[null,null,"assistance grants.  This would include Equitable Compensation, New Church Development, or any other"]
[null,null,"grant intended for salary assistance.  Contact your DS if you are interested in applying for any such grants."]
[]
[null,"Line 5.","- This row is a formula that brings forward to taxable income any amounts paid to the Pastor as an"]
[null,null,"expense allowance.  Allowances are amounts you pay your pastor for which your church does not"]
[null,null,"require an accounting from the Pastor.  For example, your church pays your pastor $200 per month "]
[null,null,"as a travel allowance and the Pastor does not submit a mileage log that documents how the Pastor"]
[null,null,"used the allowance."]
[]
[null,null,"See Page 2, Worksheet 1 CASH ALLOWANCES PAID TO THE PASTOR:"]
[]
[null,null,"Page 2, Worksheet 1, row a. - enter any amount paid to the pastor as a health or other insurance."]
[null,null,null,"Do not include in this amount the pastor's withholding for KEC Health Insuance Premium."]
[]
[null,null,"Page 2, Worksheet 1, row b. - enter any amount paid to the pastor as a travel allowance."]
[null,null,null,"Again, do not include any amounts for which you require the pastor to submit documentation"]
[null,null,null,"for reimbursement.  Only include amounts which you pay the pastor a fixed monthly amount"]
[null,null,null,"and, for which, you do not care how the pastor actually uses the allowance."]
[]
[null,null,"Page 2, Worksheet 1, row c. - enter any amount paid to the pastor as an allowance for continuing education,"]
[null,null,null,"books, and other business publications.  Again, do not include any amounts paid as a reimburse-"]
[null,null,null,"ment based upon the pastor submitting receipts or other documentation."]
[]
[null,null,"Page 2, Worksheet 1, row d. - enter any amount paid to the pastor as an allowance for other items such as"]
[null,null,null,"entertainment, membership (countryclub) dues.  These are generally non-work related items."]
[]
[null,"Line 6","- Calculates Gross Compensation before various payroll withholdings."]
[null,null,null,"Add lines 1, 3, 4, and 5 and subtract line 2."]
[]
[null,"On Line 7.a.","- enter the capital letter \"Y\" if the church will withhold 3.0% from the pastor's compensation for the KEC"]
[null,null,"Health Insurance Plan.  The spreadsheet will calculate the proper amount to withhold."]
[]
[null,"On Line 7.b.","- enter the capital letter \"Y\" if the church will withhold the extra premium for the standard deductible"]
[null,null,"Health Insurance Plan.  The spreadsheet will calculate the proper amount to withhold."]
[]
[null,"On Line 7.c.","- From pull down menu select proper code for optional dental insurance:"]
[null,null,null,"No","decline the optional dental insurance"]
[null,null,null,"S","elects single dental coverage."]
[null,null,null,"S + S","elects single plus spouse dental coverage"]
[null,null,null,"S + C","elects single plus dependant children dental coverage"]
[null,null,null,"F","elects family dental coverage"]
[]
[null,"On Line 7.d.","- From pull down menu select proper code for optional vision insurance:"]
[null,null,null,"No","decline the optional vision insurance"]
[null,null,null,"S","elects single vision coverage."]
[null,null,null,"S + S","elects single plus spouse vision coverage"]
[null,null,null,"S + C","elects single plus dependant children vision coverage"]
[null,null,null,"F","elects family vision coverage"]
[]
[null,"On Line 7.e.","- From pull down menu select proper code for optional life insurance:  "]
[null,null,"Enter amounts from Mutual of Omaha Enrollment Form in the total column."]
[null,null,null,"No","decline the optional life insurance"]
[null,null,null,"S","elects single life coverage."]
[null,null,null,"S + S","elects single plus spouse life coverage"]
[null,null,null,"S + C","elects single plus dependant children life coverage"]
[null,null,null,"F","elects family life coverage"]
[]
[]
[null,"On line 8","- enter the amount the pastor has elected as a \"pre-tax\" or \"tax-deferred\" or \"before tax\" pension contribution"]
[null,null,"to the United Methodist PIP pension plan.  (IRC section 403b pension plan)"]
[]
[null,"On line 9","- enter the amount the pastor has elected as an \"after-tax\" or \"tax-paid\" pension contribution to the United"]
[null,null,"Methodist PIP pension plan."]
[]
[null,null,"NOTE:  amounts withheld on lines 8 and 9 MUST agree with the amounts billed to you from the General"]
[null,null,"Board of Pensions and Health Benefits."]
[]
[null,"On line 10","- enter amount the Pastor has elected as a contribution to a health savings account (HSA)."]
[]
[null,"On line 11","- enter amount the Pastor has elected as a contribution to a medical reimbursement account."]
[]
[null,"On line 12","- enter amount the Pastor has elected as a contribution to a dependent care reimbursement account."]
[]
[null,null,"NOTE:  these last two benefits are not currently offered by the Kansas East Conference.  They are only"]
[null,null,"possible if a local church develops its own agreement in compliance with IRS regulations."]
[]
[null,"Line 13","- totals all of the withholdings on lines 7 through 11."]
[]
[null,"Lne 14","- calculates net pay to be paid to the Pastor.  This is Line 6 minus line 12."]
[]
[]
["In the section entitled \"HOUSING-RELATED ALLOWANCES & UTILITIES PAID TO THE PASTOR\" enter the following:"]
[]
[null,"On line 15","- If the pastor lives in one of your church parsonages, enter capitol letter \"Y\" then skip line 15 and"]
[null,null,"proceed to line 16."]
[]
[null,null,"- If your church does not provide a parsonage, then enter capitol letter \"N\" and proceed to line 15."]
[]
[null,"On line 16","- if your church does not provide a parsonage to your pastor, then enter the amount of cash housing alllowance"]
[null,null,"to be paid to your Pastor in lieu of a parsonage."]
[]
[null,"On line 17","- enter the amount your church pays in cash to your pastor as a utilities allowance."]
[]
[null,"Line 18","- this amount is a carryfoward from line 2 and represents salary amounts the Pastor would like to treat"]
[null,null,"as housing exclusion under IRC section 107."]
[]
[null,"Line 19","- totals lines 15 through 17 and represents cash paid to the Pastor for housing and housing related allowances."]
[null,null,null,"This is the total of housing allowance exclusion for your pastor.  The amount may be reported"]
[null,null,null,"in box 14 of the W-2 as Housing allowance."]
[]
["In the section entitled \"OTHER BENEFITS PAID FOR THE PASTOR\" enter the following:"]
[]
[null,null,"Note:  This section represents payments the Church will make to other vendors on behalf of the Pastor."]
[null,null,"Do not include any amounts paid directly to the Pastor."]
[]
[null,"On line 20","- enter the amount the Church pays directly to a utility company providing utilities for the parsonage (pastor)."]
[]
[null,"Line 21","- This row calculates the Church share of the Kansas East Conference Health Insurance program."]
[null,null,"This amount comes from page 2, worksheet 3 HEALTH INSURANCE."]
[]
[null,"On line 22","- enter the Church payment paid directly to any other insurance carrier paid for the pastor."]
[]
[null,"Line 23","- this row calculates the Church share of CRSP/CPP and comes from page 2, Worksheet 2  CLERGY"]
[null,null,"RETIREMENT SECURITY PROGRAM AND COMPREHENSIVE PROTECTION PLAN"]
[]
[]
["In the section at the bottom of page 1 entitled \"REIMBURSEMENTS PAID TO THE PASTOR\" enter the following:"]
[]
[null,"Line a Vouchered travel expenses - enter the amount the church will reimburse to the pastor only upon the pastor's"]
[null,"submission of properly documented travel expenses and mileage logs."]
[]
[null,"Line b Expense for automobile provided by the church - enter amounts the church will reimburse to the pastor only upon"]
[null,"the pastor's submission of properly documented automobile expenses incurred when driving a church owned vehicle.  Such"]
[null,"reimbursements might include gas, windshield washer fluid, tolls, parking, etc."]
[]
[null,"Line c Vouchered continuing education, books, publications, and other business expenses - enter amount the church will"]
[null,"reimburse to the pastor upon submission of proper supporting documentation."]
[]
[null,"NOTE:  do not duplicate in this section amounts that you have enter on page 2, Worksheet 1, CASH ALLOWANCES"]
[null,"PAID TO THE PASTOR.  The church will either pay a taxable cash allowance or they will set up a tax-free accountable"]
[null,"expense reimbursement plan."]

{"sheet":"Comp Page 1","index":1,"n_rows":64,"n_cols":18,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
[]
[null,"2012 CLERGY SUPPORT WORKSHEET",null,null,null,"PASTOR NAME:"]
[null,"KANSAS EAST CONFERENCE"]
[null,"CONFERENCE RELATIONSHIP:   FE  PE  FD  PD  AM  AD  FL  PL  SP  RE  RD  Other",null,"FE",1,"SOCIAL SECURITY NUMBER:"]
[null,null,"Full time? (Enter Y)","Y","% of Full time:"]
[null,null,"Less than full time under 338.2 (Enter Y)","N",null,"DATE EFFECTIVE: ",null,null,null,null,null,null,"FE",1]
[null,null,"Will pastor elect to buy-up health insurance?","N",null,null,null,null,null,null,null,null,"PE",0.75]
[null,"CHURCH NAMES:",null,null,"","2012-01-01",null,null,null,null,null,null,"FD",0.5]
[null,"Church A",null,null,"Church C.",null,null,null,null,null,null,null,"PD",0.25]
[null,"Church B.",null,null,"Church D.",null,null,null,null,null,null,null,"AM"]
[null,"BASE COMPENSATION     (Enter each church % above heading)",null,"Church\n%-->",0,0,0,0,{"$f":"IF(SUM(E11:H11)=1,\"\",\"Total must = 100\")","v":"Total must = 100"},null,null,null,"AD"]
[null,null,"ROUND TO WHOLE DOLLAR VALUE",null,"A","B","C   ","D","TOTAL",null,null,null,"FL"]
[null,"1.","Gross Salary paid from local church sources",null,{"$f":"ROUND($I$13*E11,0)","v":0},{"$f":"ROUND($I$13*F11,0)","v":0},{"$f":"ROUND($I$13*G11,0)","v":0},{"$f":"+I13-SUM(E13:G13)","v":0},0,null,null,null,"SP"]
[null,"2.","Less amount designated as housing exclusion (see line 18)",null,{"$f":"ROUND($I$14*E11,0)","v":0},{"$f":"ROUND($I$14*F11,0)","v":0},{"$f":"ROUND($I$14*G11,0)","v":0},{"$f":"+I14-SUM(E14:G14)","v":0},0,null,null,null,"RE"]
[null,"3.","Cash paid to cover Social Security Taxes",null,{"$f":"ROUND($I$15*E11,0)","v":0},{"$f":"ROUND($I$15*F11,0)","v":0},{"$f":"ROUND($I$15*G11,0)","v":0},{"$f":"ROUND($I$15*H11,0)","v":0},0,null,null,null,"RD"]
[null,"4.","Equitable compensation or other conference funds",null,{"$f":"ROUND($I$16*E11,0)","v":0},{"$f":"ROUND($I$16*F11,0)","v":0},{"$f":"ROUND($I$16*G11,0)","v":0},{"$f":"ROUND($I$16*H11,0)","v":0},0,null,null,null,"PL"]
[null,"5.","Cash allowances (Worksheet 1)",null,{"$f":"ROUND('Comp Page 2'!F10,0)","v":0},{"$f":"ROUND('Comp Page 2'!G10,0)","v":0},{"$f":"ROUND('Comp Page 2'!H10,0)","v":0},{"$f":"ROUND('Comp Page 2'!I10,0)","v":0},{"$f":"ROUND(+SUM(E17:H17),0)","v":0},null,null,null,"Other"]
[null,"6.","Gross compensation paid (Base Compensation)",null,{"$f":"ROUND(+E17+E16+E15+E13-E14,0)","v":0},{"$f":"ROUND(+F17+F16+F15+F13-F14,0)","v":0},{"$f":"ROUND(+G17+G16+G15+G13-G14,0)","v":0},{"$f":"ROUND(+H17+H16+H15+H13-H14,0)","v":0},{"$f":"ROUND(+I17+I16+I15+I13-I14,0)","v":0}]
[null,null,"Deductions from the pastor's salary:",null,"----","----","----","----","----"]
[null,"7.a.","If 3.0% Health Insurance is deducted from pay, enter \"Y\" here->","N",{"$f":"IF($D$20=\"Y\",+ROUND('Comp Page 2'!$H$62*'Comp Page 1'!E11,0),+ROUND(0,0))","v":0},{"$f":"IF($D$20=\"Y\",+ROUND('Comp Page 2'!$H$62*'Comp Page 1'!F11,0),ROUND(0,0))","v":0},{"$f":"IF($D$20=\"Y\",+ROUND('Comp Page 2'!$H$62*'Comp Page 1'!G11,0),+ROUND(0,0))","v":0},{"$f":"IF($D$20=\"Y\",+ROUND('Comp Page 2'!$H$62*'Comp Page 1'!H11,0),+ROUND(0,0))","v":0},{"$f":"ROUND(SUM(E20:H20),0)","v":0},null,null,null,"Y"]
[null,"7.b.","Withhold for the $1,000 deductible health plan, enter \"Y\" here->","N",{"$f":"IF($D$21=\"Y\",+ROUND('Comp Page 2'!$F$77*'Comp Page 1'!E11,0),+ROUND(0,0))","v":0},{"$f":"IF($D$21=\"Y\",+ROUND('Comp Page 2'!$F$77*'Comp Page 1'!F11,0),ROUND(0,0))","v":0},{"$f":"IF($D$21=\"Y\",+ROUND('Comp Page 2'!$F$77*'Comp Page 1'!G11,0),+ROUND(0,0))","v":0},{"$f":"IF($D$21=\"Y\",+ROUND('Comp Page 2'!$F$77*'Comp Page 1'!H11,0),+ROUND(0,0))","v":0},{"$f":"ROUND(SUM(E21:H21),0)","v":0},null,null,null,"N","Dental","Vision"]
[null,"7.c.","Withhold for dental care insurance","No",{"$f":"ROUND(+E11*I22,0)","v":0},{"$f":"ROUND(+F11*I22,0)","v":0},{"$f":"ROUND(+G11*I22,0)","v":0},{"$f":"I22-SUM(E22:G22)","v":0},{"$f":"IF(+D22=\"No\",0,+IF(+D22=\"S\",+N23,+IF(+D22=\"S+S\",+N25,+IF(+D22=\"S+C\",+N26,+N27))))","v":0},null,null,null,"No",0,0,"No insurance"]
[null,"7.d.","Withhold for vision care insurance","No",{"$f":"ROUND(+E11*I23,0)","v":0},{"$f":"ROUND(+F11*I23,0)","v":0},{"$f":"ROUND(+G11*I23,0)","v":0},0,{"$f":"IF(+D23=\"No\",0,+IF(+D23=\"S\",+O23,+IF(+D23=\"S+S\",+O25,+IF(+D23=\"S+C\",+O26,+O27))))","v":0},null,null,null,"S",186,32,"Single",null,23]
[null,"7.e.","Withhold for life insurance","No",{"$f":"ROUND(E11*I24,0)","v":0},{"$f":"ROUND(F11*I24,0)","v":0},{"$f":"ROUND(G11*I24,0)","v":0},{"$f":"ROUND(H11*I24,0)","v":0}]
[null,"8.","Tax-deferred personal contributions to PIP (IRC Sec 403b) OR",null,{"$f":"ROUND($I$25*E11,0)","v":0},{"$f":"ROUND($I$25*F11,0)","v":0},{"$f":"ROUND($I$25*G11,0)","v":0},0,0,null,null,null,"S+S",400,60,"Single plus spouse",null,24]
[null,"9.","Tax-paid personal contribution to PIP",null,{"$f":"ROUND($I$26*E11,0)","v":0},{"$f":"ROUND($I$26*F11,0)","v":0},{"$f":"ROUND($I$26*G11,0)","v":0},0,0,null,null,null,"S+C",453,63,"Single plus children",null,25]
[null,"10.","Contributions to health savings account (HSA)",null,{"$f":"ROUND($I$27*E11,0)","v":0},{"$f":"ROUND($I$27*F11,0)","v":0},{"$f":"ROUND($I$27*G10,0)","v":0},0,0,null,null,null,"F",720,95,"Family",null,26]
[null,"11.","Contributions to medical reimbursement accounts",null,{"$f":"ROUND($I$28*E11,0)","v":0},{"$f":"ROUND($I$28*F11,0)","v":0},{"$f":"ROUND($I$28*G11,0)","v":0},0,0]
[null,"12.","Contributions to dependent care reimbursement accounts",null,{"$f":"ROUND($I$29*E11,0)","v":0},{"$f":"ROUND($I$29*F11,0)","v":0},{"$f":"ROUND($I$29*G11,0)","v":0},0,0]
[null,"13.","Total deductions (add lines 7 through 12)",null,{"$f":"ROUND(SUM(E20:E29),0)","v":0},{"$f":"ROUND(SUM(F20:F29),0)","v":0},{"$f":"ROUND(SUM(G20:G29),0)","v":0},{"$f":"ROUND(SUM(H20:H29),0)","v":0},{"$f":"ROUND(SUM(I20:I29),0)","v":0}]
[null,"14.","Pastor's Net Pay (line 6 less line 13)",null,{"$f":"ROUND(E18-E30,0)","v":0},{"$f":"ROUND(F18-F30,0)","v":0},{"$f":"ROUND(G18-G30,0)","v":0},{"$f":"ROUND(H18-H30,0)","v":0},{"$f":"ROUND(SUM(E31:H31),0)","v":0}]
[null,"HOUSING-RELATED ALLOWANCES & UTILITIES PAID TO THE PASTOR "]
[null,"15.","Enter \"Y\" here if pastor lives in parsonage","N"]
[null,"16.","Housing allowance paid to pastor in lieu of parsonage            ",null,{"$f":"ROUND(+$I$34*E11,0)","v":0},{"$f":"ROUND(+$I$34*F11,0)","v":0},{"$f":"ROUND(+$I$34*G11,0)","v":0},{"$f":"ROUND(+$I$34*H11,0)","v":0},0]
[null,"17.","Utilities paid to pastor",null,{"$f":"ROUND(+$I$35*E11,0)","v":0},{"$f":"ROUND(+$I$35*F11,0)","v":0},{"$f":"ROUND(+$I$35*G11,0)","v":0},{"$f":"ROUND(+$I$35*H11,0)","v":0},0]
[null,"18.","Excluded housing expenses(IRC Sec 107) other than utilities",null,{"$f":"ROUND(E14,0)","v":0},{"$f":"ROUND(F14,0)","v":0},{"$f":"ROUND(G14,0)","v":0},{"$f":"ROUND(H14,0)","v":0},{"$f":"ROUND(SUM(E36:H36),0)","v":0}]
[null,"19.","TOTAL cash paid to pastor for housing  (Add lines 16-18)",null,{"$f":"ROUND(SUM(E34:E36),0)","v":0},{"$f":"ROUND(SUM(F34:F36),0)","v":0},{"$f":"ROUND(SUM(G34:G36),0)","v":0},{"$f":"ROUND(SUM(H34:H36),0)","v":0},{"$f":"ROUND(SUM(I34:I36),0)","v":0}]
[null,"OTHER BENEFITS PAID FOR THE PASTOR"]
[null,"20.","Utilities paid for pastor",null,0,0,0,0,{"$f":"ROUND(SUM(E39:H39),0)","v":0}]
[null,"21.","Health insurance premiums paid to Annual Conference(Worksheet 3)",null,{"$f":"IF(+D20=\"y\",ROUND(+'Comp Page 2'!F68-'Comp Page 1'!E20,0),ROUND(+'Comp Page 2'!F68,0))","v":0},{"$f":"IF(+D20=\"y\",ROUND(+'Comp Page 2'!G68-'Comp Page 1'!F20,0),ROUND(+'Comp Page 2'!G68,0))","v":0},{"$f":"IF(+D20=\"y\",ROUND(+'Comp Page 2'!H68-'Comp Page 1'!G20,0),ROUND(+'Comp Page 2'!H68,0))","v":0},{"$f":"IF(+D20=\"y\",ROUND(+'Comp Page 2'!I68-'Comp Page 1'!H20,0),ROUND(+'Comp Page 2'!I68,0))","v":14148},{"$f":"ROUND(SUM(E40:H40),0)","v":14148}]
[null,"22.","Other insurance premiums paid for pastor",null,0,0,0,0,{"$f":"ROUND(SUM(E41:H41),0)","v":0}]
[null,"23.","CRSP/CPP paid for pastor (Worksheet 2)",null,{"$f":"ROUND('Comp Page 2'!F48,0)","v":0},{"$f":"ROUND('Comp Page 2'!G48,0)","v":0},{"$f":"ROUND('Comp Page 2'!H48,0)","v":0},{"$f":"ROUND('Comp Page 2'!I48,0)","v":0},{"$f":"ROUND(SUM(E42:H42),0)","v":0}]
[null,"SIGNATURES:  We accept the above figures to be correct."]
[null,null,"Pastor:  "]
[null,null,"PPR Chair:  "]
[null,"Date:","District Superintendent:  "]
[]
[null,"REIMBURSEMENTS PAID TO THE PASTOR  (see note below)"]
[null,"a.","Vouchered travel expenses",null,0,0,0,0,{"$f":"ROUND(SUM(E49:H49),0)","v":0}]
[null,"b.","Expense for automobile provided by the church",null,0,0,0,0,{"$f":"ROUND(SUM(E50:H50),0)","v":0}]
[null,"c.","Vouchered continuing education, books, publications, and other ",null,0,0,0,0,{"$f":"ROUND(SUM(E51:H51),0)","v":0},null,null,null,null,{"$f":"1500-750-375","v":375}]
[null,null,"business expenses",null,null,null,null,null,null,null,null,null,null,{"$f":"+N51/2","v":187.5}]
[null,null,"TOTAL (add lines a-c)                                                     ",null,{"$f":"SUM(E49:E51)","v":0},{"$f":"SUM(F49:F51)","v":0},{"$f":"SUM(G49:G51)","v":0},{"$f":"SUM(H49:H51)","v":0},{"$f":"ROUND(SUM(E53:H53),0)","v":0}]
[]
[]
[null,null,"Compensation recap:"]
[null,null,"    Salary (excluding equitable comp grants)",null,{"$f":"+E18-E16","v":0},{"$f":"+F18-F16","v":0},{"$f":"+G18-G16","v":0},{"$f":"+H18-H16","v":0},{"$f":"+I18-I16","v":0}]
[null,null,"    Housing related allowances",null,{"$f":"+E37","v":0},{"$f":"+F37","v":0},{"$f":"+G37","v":0},{"$f":"+H37","v":0},{"$f":"+I37","v":0}]
[null,null,"    Other benefits paid for the pastor",null,{"$f":"SUM(E39:E42)","v":0},{"$f":"SUM(F39:F42)","v":0},{"$f":"SUM(G39:G42)","v":0},{"$f":"SUM(H39:H42)","v":14148},{"$f":"SUM(I39:I42)","v":14148}]
[null,null,"    Accountable reimbursment plans",null,{"$f":"+E53","v":0},{"$f":"+F53","v":0},{"$f":"+G53","v":0},{"$f":"+H53","v":0},{"$f":"+I53","v":0}]
[null,null,"            TOTAL",null,{"$f":"SUM(E56:E60)","v":0},{"$f":"SUM(F56:F60)","v":0},{"$f":"SUM(G56:G60)","v":0},{"$f":"SUM(H56:H60)","v":14148},{"$f":"SUM(I56:I60)","v":14148}]
[]
[null,"Completed form to: District Superintendent, Pastor, SPRC Chair and Church Treasurer(s).  District Superintendent send copy to Conference Benefits Office."]
["(Continued on Page 2)"]

{"sheet":"Comp Page 2","index":2,"n_rows":94,"n_cols":11,"rows_kept":94,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Worksheet 1:  CASH ALLOWANCES PAID TO THE PASTOR"]
[null,null,null,null,null,"A","B","C","D",null,"TOTAL"]
[null,"a.","Health or other insurance premiums paid to pastor",null,null,0,0,0,0,null,{"$f":"ROUND(SUM(F4:I4),0)","v":0}]
[null,"b.","Travel allowance paid to pastor",null,null,0,0,0,0,null,0]
[null,"c.","Continuing education, books, and publications allowance paid to pastor",null,null,0,0,0,0,null,{"$f":"ROUND(SUM(F6:I6),0)","v":0}]
[null,"d.","Other allowances paid to pastor (e.g., entertainment",null,null,0,0,0,0,null,{"$f":"ROUND(SUM(F7:I7),0)","v":0}]
[null,null,"allowance, memberships, dues, etc.)"]
[]
[null,null,"TOTAL (Add lines a-d and enter here and on line 5 of page 1)",null,null,{"$f":"ROUND(SUM(F4:F7),0)","v":0},{"$f":"ROUND(SUM(G4:G7),0)","v":0},{"$f":"ROUND(SUM(H4:H7),0)","v":0},{"$f":"ROUND(SUM(I4:I7),0)","v":0},null,{"$f":"ROUND(SUM(K4:K7),0)","v":0}]
[]
[]
[]
[]
[]
[]
[null,"Worksheet 2:  CLERGY RETIREMENT SECURITY PROGRAM AND COMPREHENSIVE PROTECTION PLAN"]
[null,null,"This form not to be used for retired or incapacitated clergy, or lay employees"]
[null,null,"Section I:  Plan compensation"]
[null,"a.","Total from line 6 on page 1",null,"a.",{"$f":"ROUND('Comp Page 1'!I18,0)","v":0}]
[null,"b.","Total from line 17 on page 1",null,"b.",{"$f":"+'Comp Page 1'!I35","v":0}]
[null,"c.","Total from line 18 on page 1",null,"c.",{"$f":"+'Comp Page 1'!I36","v":0}]
[null,"d.","Total of lines a. to c.",null,"d.",null,{"$f":"ROUND(SUM(F20:F22),0)","v":0}]
[null,"e.","If pastor lives in parsonage, multiply line d. by .25",null,"e.",null,{"$f":"ROUND(IF('Comp Page 1'!D33=\"Y\",G23*0.25,0),0)","v":0}]
[null,"f.","If pastor does not live in parsonage, total from line 16 on page 1",null,"f.",null,{"$f":"+'Comp Page 1'!I34","v":0}]
[null,"g.","Total PLAN COMPENSATION, add lines d. thru f.",null,"g.",null,{"$f":"ROUND(SUM(G23:G25),0)","v":0}]
[]
[null,null,"Section II:  Clergy Retirement Security Program"]
[null,"h.","Multiply Line g. by 9% (.09)",null,"h.",null,{"$f":"ROUND(G26*CRSPRate,0)","v":0}]
[]
[null,null,"Section III:  Comprehensive Protection Plan"]
[null,"i.","Part time local pastors are not eligible for CPP,"]
[null,null,"student local pastors are not eligible for CPP, "]
[null,null,{"$f":"CONCATENATE(\"and local pastors whose plan comp is less than \",TEXT(G85,\"$##,##0\"))","v":"and local pastors whose plan comp is less than $34,420"}]
[null,null,"are not eligible for CPP.  Enter -0-.",null,"i.",0]
[null,"j.","If serving less than full time under ¶338.2,"]
[null,null,{"$f":"CONCATENATE(\" enter\",TEXT(D89,\"$#,##0\"),\"( 3.4% of DAC)\")","v":" enter$2,135( 3.4% of DAC)"},null,"j.",{"$f":"IF('Comp Page 1'!D6=\"Y\",ROUND(+D89,0),0)","v":0}]
[null,"k.",{"$f":"CONCATENATE(\"If serving full time and line g is between \",TEXT(G85,\"$##,##0\"),\"(60% of CAC)\")","v":"If serving full time and line g is between $34,420(60% of CAC)"}]
[null,null,{"$f":"CONCATENATE(\"and \",TEXT(H51,\"$###,##0\"),\"(200% of DAC), multiply line g by 3% (.03)\")","v":"and $125,562(200% of DAC), multiply line g by 3% (.03)"},null,"k.",{"$f":"IF(AND('Comp Page 1'!D5=\"y\",'Comp Page 2'!G26>='Comp Page 2'!G85,G26<DACtimes2),G26*CPPrate,\"n/a\")","v":"n/a"}]
[null,"l.",{"$f":"CONCATENATE(\"If line g is \",TEXT(H51,\"$###,##0\"),\"(200% of DAC), or more, enter \",TEXT(D94,\"$##,##0\"))","v":"If line g is $125,562(200% of DAC), or more, enter $3,767"},null,"l.",{"$f":"(IF(G26>=DACtimes2,D94,0))","v":0}]
[null,"m.","Total Comprehensive Protection Plan cost, enter amount"]
[null,null,"from line i, j, k, or l",null,"m.",null,{"$f":"ROUND(SUM(F35:F40),0)","v":0}]
[]
[null,null,"Section IV:  Total CRSP and CPP"]
[null,null,"Add lines h and m and enter here and on line 23 of page 1",null,null,null,{"$f":"ROUND(G29+G42,0)","v":0}]
[]
[null,null,null,null,null,"A","B","C","D"]
[null,null,"CRSP/CPP by individual church",null,null,{"$f":"ROUND($G$45*'Comp Page 1'!E11,0)","v":0},{"$f":"ROUND($G$45*'Comp Page 1'!F11,0)","v":0},{"$f":"ROUND($G$45*'Comp Page 1'!G11,0)","v":0},{"$f":"ROUND(+G45-SUM(F48:H48),0)","v":0}]
[null,null,null,{"$f":"IF(SUM(F48:I48)=G45,\"\",\"ALLOCATION OUT OF BALANCE!!\")","v":""}]
[null,"Reference--"]
[null,"Denominational Average Compensation (DAC)",null,{"$f":"+D85","v":62781},null,"DAC * 2",null,{"$f":"DAC*2","v":125562}]
[null,"Conference Average Compensation (CAC)",null,{"$f":"+F85","v":57366}]
[]
[null,"Note:  Worksheet 2 estimates the church's responsibility for the pastor's CRSP and CPP.  These estimates may not be"]
[null,"          accurate in every case.  The final determination is made by the General Board of Pensions and Health Benefits."]
[]
[null,"Note:  Lay persons, retired clergy, and clergy on incapacity leave assigned to serve a local church are not eligible to "]
[null,"          contribute to CRSP and CPP."]
[]
[null,"Worksheet 3:  HEALTH INSURANCE"]
[null,"n.","Amount from line g. above",null,null,null,{"$f":"IF('Comp Page 1'!D5=\"Y\",ROUND(G26,0),\"n/a\")","v":0}]
[null,"o.",{"$f":"CONCATENATE(\"Multiply line g. by \",HFRate, \" (pastors amt to be withheld)\")","v":"Multiply line g. by 0.03 (pastors amt to be withheld)"},null,null,null,null,{"$f":"IF(G61=\"n/a\",\"n/a\",ROUND(G61*HFRate,0))","v":0}]
[null,"p.","\"Buy up\" for the $1,000 deductible health plan if church elects to pay.  (enter $227 x 12)",null,null,null,null,{"$f":"IF((+'Comp Page 1'!D7=\"Y\")*AND(+'Comp Page 1'!D21=\"n\"),+'Comp Page 2'!F77,0)","v":0}]
[null,"q.","Level premium amount (paid by church enter on line 21, pg1, if pastor pays 3.0%)",null,null,null,null,{"$f":"IF('Comp Page 1'!D5=\"Y\",ROUND(+F76,0),\"n/a\")","v":14148}]
[null,"r.","Total Health Insurance (enter on line 21, pg 1 if total is paid by church)",null,null,null,null,{"$f":"ROUND(SUM(H62:H64),0)","v":14148}]
[]
[null,null,null,null,null,"A","B","C","D"]
[null,null,"Health insurance by individual church",null,null,{"$f":"ROUND($H$65*'Comp Page 1'!E11,0)","v":0},{"$f":"ROUND($H$65*'Comp Page 1'!F11,0)","v":0},{"$f":"ROUND($H$65*'Comp Page 1'!G11,0)","v":0},{"$f":"ROUND(+H65-SUM(F68:H68),0)","v":14148}]
[]
[]
[]
[null,null,"Don't print below here------------------"]
[null,null,null,"CRSP Rate",null,0.09]
[null,null,null,"CPP Rate",null,0.03]
[null,null,null,"Clergy health w/h Rate",null,0.03]
[null,null,null,"Health Ins Premium",null,14148]
[null,null,null,"Buy up Premium",null,2724]
[]
["Form no.",null,{"$f":"CELL(\"filename\")","v":"C:\\Users\\Marve' Ralston\\Documents\\Church Recordkeeping\\[Copy of 2012_Clergy_Support_Form_LYTD6FE5.xlsm]Comp Page 1"}]
[]
[]
[]
[null,null,null,"D A C",null,"C A C","60% of lesser"]
[]
[null,null,null,62781,null,57366,{"$f":"MIN(D85:F85)*0.6","v":34420}]
[]
[null,null,"DAC",{"$f":"D85","v":62781}]
[null,null,"times CPP without Build up rate",3.4000000000000002E-2]
[null,null,null,{"$f":"D87*D88","v":2135}]
[]
[null,null,"CPP Maximum:"]
[null,null,"200% of DAC",{"$f":"D85*2","v":125562}]
[null,null,null,0.03]
[null,null,null,{"$f":"D92*D93","v":3767}]

{"sheet":"Calculation Taxable Income","index":3,"n_rows":26,"n_cols":14,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Social"]
[null,null,null,null,null,"From",null,"Federal Taxable Income",null,null,null,null,null,"Security"]
[null,null,null,null,null,"Line #",null,"A","B","C","D","Totals",null,"Income"]
["Compensation Items:"]
[null,"Pastor's gross compensation",null,null,null,"6",null,{"$f":"+'Comp Page 1'!E18","v":0},{"$f":"+'Comp Page 1'!F18","v":0},{"$f":"+'Comp Page 1'!G18","v":0},{"$f":"+'Comp Page 1'!H18","v":0},{"$f":"+SUM(G5:K5)","v":0},null,{"$f":"+L5","v":0}]
[null,"Pastor's housing related allowances",null,null,null,"19",null,{"$f":"+'Comp Page 1'!E37","v":0},{"$f":"+'Comp Page 1'!F37","v":0},{"$f":"+'Comp Page 1'!G37","v":0},{"$f":"+'Comp Page 1'!H37","v":0},{"$f":"+SUM(G6:K6)","v":0},null,{"$f":"+L6","v":0}]
[null,null,"Total compensation",null,null,null,null,{"$f":"SUM(H5:H6)","v":0},{"$f":"SUM(I5:I6)","v":0},0,0,0,null,0]
[]
["Tax free deductions and exclusions:"]
[null,"Health insurance withholdings",null,null,null,"7.a.",null,{"$f":"+'Comp Page 1'!E20","v":0},{"$f":"+'Comp Page 1'!F20","v":0},{"$f":"+'Comp Page 1'!G20","v":0},{"$f":"+'Comp Page 1'!H20","v":0},{"$f":"+SUM(G10:K10)","v":0},null,{"$f":"+L10","v":0}]
[null,"Buy up 750PPO premium paid by pastor",null,null,null,"7.b.",null,{"$f":"+'Comp Page 1'!E21","v":0},{"$f":"+'Comp Page 1'!F21","v":0},{"$f":"+'Comp Page 1'!G21","v":0},{"$f":"+'Comp Page 1'!H21","v":0},0,null,{"$f":"+L11","v":0}]
[null,"Dental insurance premium paid by pastor",null,null,null,"7.c.",null,{"$f":"+'Comp Page 1'!E22","v":0},{"$f":"+'Comp Page 1'!F22","v":0},{"$f":"+'Comp Page 1'!G22","v":0},{"$f":"+'Comp Page 1'!H22","v":0},0,null,{"$f":"+L12","v":0}]
[null,"Vision insurance premium paid by pastor",null,null,null,"7.d.",null,{"$f":"+'Comp Page 1'!E23","v":0},{"$f":"+'Comp Page 1'!F23","v":0},{"$f":"+'Comp Page 1'!G23","v":0},{"$f":"+'Comp Page 1'!H23","v":0},0,null,{"$f":"+L13","v":0}]
[null,"Tax-deferred personal contributions to PIP",null,null,null,"8",null,{"$f":"+'Comp Page 1'!E25","v":0},{"$f":"+'Comp Page 1'!F25","v":0},{"$f":"+'Comp Page 1'!G25","v":0},{"$f":"+'Comp Page 1'!H25","v":0},0,null,"Not excluded"]
[null,"Contributions to health savings account",null,null,null,"10",null,{"$f":"+'Comp Page 1'!E27","v":0},{"$f":"+'Comp Page 1'!F27","v":0},{"$f":"+'Comp Page 1'!G27","v":0},{"$f":"+'Comp Page 1'!H27","v":0},0,null,{"$f":"+L15","v":0}]
[null,"Contributions to medical reimbursement account",null,null,null,"11.",null,{"$f":"+'Comp Page 1'!E28","v":0},{"$f":"+'Comp Page 1'!F28","v":0},{"$f":"+'Comp Page 1'!G28","v":0},{"$f":"+'Comp Page 1'!H28","v":0},0,null,{"$f":"+L16","v":0}]
[null,"Contributions to dependent care reimbursement account",null,null,null,"12.",null,{"$f":"+'Comp Page 1'!E29","v":0},{"$f":"+'Comp Page 1'!F29","v":0},{"$f":"+'Comp Page 1'!G29","v":0},{"$f":"+'Comp Page 1'!H29","v":0},0,null,{"$f":"+L17","v":0}]
[null,"Housing allowance exclusions",null,null,null,"19",null,{"$f":"+'Comp Page 1'!E37","v":0},{"$f":"+'Comp Page 1'!F37","v":0},{"$f":"+'Comp Page 1'!G37","v":0},{"$f":"+'Comp Page 1'!H37","v":0},0,null,"Not excluded"]
[null,null,"Total tax free deductions and exclusions",null,null,null,null,{"$f":"SUM(H9:H18)","v":0},{"$f":"SUM(I9:I18)","v":0},0,0,0,null,0]
[]
[null,null,"Net Federal Taxable Income - report on W-2",null,null,null,null,{"$f":"+H7-H19","v":0},{"$f":"+I7-I19","v":0},{"$f":"+J7-J19","v":0},{"$f":"+K7-K19","v":0},{"$f":"+L7-L19","v":0},null,{"$f":"+N7-N19","v":0}]
[]
["Adjustments for taxable self-employment income:"]
[null,"Add fair rental value of parsonage",null,null,null,null,null,null,"Pastor - please enter your estimate of Fair Rental Value ------>"]
[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"Net Social Security Taxable Income",null,null,null,null,null,null,null,null,null,null,{"$f":"+N7-N19+N24","v":0}]