Board of Pensions 2025 Employer Agreement

The time to review Employer Agreements for 2025 benefits is Thursday, Aug. 29 through Friday, Oct. 4. During this period, employer representatives can log in to Benefits Connect to review benefits selections and pricing for 2025. For more information, visit https://pensions.org/what-we-offer/employer-guidance/employer-agreement.

Presbytery approves 2025 budget

At the stated meeting of the Presbytery on August 17, 2024, the 2025 budget was approved. The 2025 final, approved, budget can be found here and is available in the Financial Documents section of the Documents page of the Presbytery website.

Stewardship Kaleidoscope

This year’s conference will be live in Portland, Oregon September 23-25, with an online virtual registration option as well. In-person attendees will choose from dozens of workshops in addition to plenary sessions and worship experiences. Virtual attendees can join us for live-streamed and recorded plenaries and worship, and will have access to 8 recorded workshops, 4 of which can be live-streamed. This year, we have an unprecedented number of new presenters and workshop topics, so if you’ve attended a past conference, there will be plenty of new material available for you.

More information can be found at: https://stewardshipkaleidoscope.org/

Registration rates as are follows:

First Call Pastor or Seminary Student In-Person Registration: $175

Virtual Attendee Registration: $125

In-Person Registration increases to $350.

The Presbyterian Foundation has grants available to support your attendance at Stewardship Kaleidoscope. Visit https://www.presbyterianfoundation.org/resources/church-financial-literacy-and-leadership-program/grant/

226th General Assembly approves new churchwide Special Offerings menu

The 226th General Assembly (2024) approved several changes to the churchwide Special Offerings to take effect January 1, 2026. These changes were recommended by the Presbyterian Mission Agency Board through the Special Offerings Review Task Force.

The biggest change you will note is a new lineup of offerings:

  • One Great Hour of Sharing
  • World Communion Offering
  • Christmas Joy Offering

That means:

    • The Pentecost Offering will be discontinued after the 2025 Offering. However, all current recipient causes will continue to be funded through the churchwide Special Offerings. Specifically, ministries focused on children-at-risk, youth, and young adults will now be part of the Christmas Joy Offering.
    • The Peace & Global Witness Offering will transform into the World Communion Offering beginning in 2026. Through 2025, congregations and mid councils are invited to retain a percentage of gifts from their Pentecost and Peace & Global Witness Offerings. In 2026, there will be a new grant-making program to support local and regional ministries. Your congregation or mid council will be able to apply for a grant for your own ministries that align with the causes supported through this new Offering. PMA staff are already working to create an accessible grant process that centers equity, creativity, and flexibility.
    • Overall, causes, rather than programs will receive funds as determined by leadership of the future unified agency. This does not mean currently funded programs will no longer receive funding. Broadening the scope of funding areas will invite more congregations, mid councils, and individuals to support the churchwide Special Offerings while discovering new ways to do God’s work in the world.

Over the next year, we will be redefining the Special Offerings experience to encompass this new direction. Be on the lookout for occasional updates on this process while continuing to receive resources, communication, and opportunities for the current schedule of Offerings.

Fed Raises Minimum Salary Requirements For Exempt Status

From Frank Sommerville, Church Law & Tax. Read this article on Church Law & Tax.
The Department of Labor (DOL) is raising the minimum salary requirement under the Fair Labor Standards Act (FLSA) from $684 per week to $844 per week as of July 1, 2024.

Brief history of FLSA

FLSA became law in 1938 and was the first federal regulation of employment practices to withstand a Supreme Court challenge. It eliminated most child labor practices and established a minimum wage ($.25 per hour) and minimum weekly salary of $100 in order to be exempt from overtime pay. FLSA required overtime pay for nonexempt workers that put in more than 44 hours in a week. That standard dropped to 40 hours a couple of years later. Meanwhile, the minimum salary requirement for exempt status has changed many times through the years. It last changed in 2020 from $455 to $684 weekly.

New minimums phase-in

The new regulations establish the minimum salary at the 35th percentile of full-time salaried workers in the lowest wage Census region, which is $1,128. Because the new minimum represents a significant increase over the previous minimum of $684, the DOL opted for a phased-in approach.

  • Phase 1: $844 per week (equivalent to $43,888 per year) on July 1, 2024.
  • Phase 2: $1,128  per week (equivalent to $58,656 per year) on January 1, 2025.

After that, the minimum salary will change every three years on July 1, starting in 2027.
Note: The minimum salary for exempt status applies for part-time employees. In simpler terms, the minimum salary for exempt status applies whether an employee works one hour or 40 hours.

Increases for highly-compensated individuals

The salary thresholds for highly-compensated classification also increased from $107,432 to $132,964 for 2024 and $151,164 for 2025.

What this means for churches and church leaders

All churches should immediately evaluate all positions and determine which positions are subject to the ministerial exception. That is because ministerial exception positions (clergy, pastors, ministers, and others with spiritual duties) are exempt from all labor laws, including federal and state minimum wage and overtime laws.

From there, a church must determine what positions may change from exempt to nonexempt under the new minimum salary test. The church must act quickly regarding positions with compensation of less than $844 per week, or $43,888 annually. The church must either re-classify these workers as nonexempt or increase their compensation to $844 per week or $43,888 annually.

Many churches err by classifying workers as exempt when they fail the duties test. Churches should also use this opportunity to review all their exempt positions to confirm that they otherwise qualify for their exempt classification.

Remember, the ministerial exception classification is entirely independent of the worker’s classification for income tax purposes. For example, a children’s ministry director may not qualify as a minister for income taxes because he/she does not possess a ministerial credential. However, the children’s ministry director qualifies for the ministerial exception for employment laws.

Schools (K-12) should note that school teachers and school administrators are not subject to the minimum salary test. The church should discuss with an employment law professional to determine whether a preschool or daycare center qualifies as a school for employment laws.

The other standards for exempt status remain unchanged. These standards include that the employee must be compensated by salary that may not vary based on the number of hours worked. The worker must perform specific duties as defined by the Department of Labor. These duties tests include Executive, Administrative, and Professional duties. The defined duties must represent the workers’ primary duties. The Department of Labor will make the determination based on the totality of the circumstances.

Important Caveat

Many business groups have filed a suit to block previous increases in the minimum salary. New lawsuits are expected to challenge this latest increase. Some uncertainty will exist until the increase is implemented. Church administrators need to monitor the status of this proposed increase, but should still plan to implement the changes to comply with this new announcement.

If you’re a Church Law & Tax member but haven’t yet spent time in Frank Sommerville’s 6-part series on church employment best practices, now is a good time to go through it. Elaine Sommerville’s “Church Compensation: From Strategic Plan to Compliance” covers FLSA classification in great detail. Advantage Members enjoy 20% off this important reference work for church leaders.

Church Financial Literacy and Leadership Program

The Presbyterian Foundation recognizes the significance of providing resources to pastoral leaders and the congregations they serve, focusing on enhancing church financial literacy, leadership, and management to foster vitality and excellence in ministry. The following programs are possible through a grant received from the Lilly Endowment Inc.’s initiative to tackle economic challenges faced by pastoral leaders. Read about each component of the Church Financial Literacy and Leadership Program and contact the Presbyterian Foundation for more information.

Church Financial Leadership Academy

There is new video content available in the Church Financial Leadership Academy, which is a website with free videos offering training on demand. Watch new topics like “Generosity for Families” with Rev. Ellie Johns-Kelley, who discusses teaching generosity within your home and to the youngest members of your congregation. Other new videos include: Planned Giving, Endowments Part 1, and Endowments Part 2.

If you aren’t already registered, sign up today using the registration code PCUSA. Since 2019, the CFLA has provided pastors with financial education in a convenient online setting. New videos will be added each month until the Fall, so check back often for new content. Visit the Academy at: https://churchfla.com/.

Church Financial Literacy Grant Program

Are you considering your current stewardship education needs? Submit a grant application for the Church Financial Literacy Grant Program. These are matching grants; we cover up to half of the total cost of attending church financial leadership education programs including Stewardship Kaleidoscope. Visit our website for more information including pre-approved events/courses.

Church Financial Leadership Coaching Program

We are accepting application for our coaching program. This program offers a one-year relationship with a trained coach to help you walk through church finance with the goal of making pastors more confident in how to help their church through finance.

Stewardship Navigator

The Stewardship Navigator is a free program offered to help pastors, staff and church volunteers build a stewardship program. It offers a stewardship calendar, campaign options, narrative budget builder and legacy giving program. This program puts resources at your fingertips.

QuickBooks Online available through TechSoup

As QuickBooks Desktop is being decommissioned, you may be moving to QuickBooks Online. TechSoup offers QuickBooks Online for $80 a year. If you need help registering for a TechSoup account, please feel free to reach out to me.

Church treasurers and finance committees

As the Treasurer of our Presbytery, I am reaching out to offer my support and assistance to you in your vital role within your congregations. Navigating the financial responsibilities of a church can often feel like a daunting task. However, you don’t have to face these challenges alone. I am here to help ease your burden and provide guidance wherever needed.

I understand the unique complexities involved in managing church finances, and I am committed to offering support to your church. Whether you require assistance with budgeting, financial reporting, or any other aspect of financial management, I am at your service. Furthermore, I am more than willing to make visits to your church if that would be beneficial to you. Sometimes, a face-to-face conversation can be the most effective way to address concerns and find solutions. Please feel free to reach out to me at treasurer@wvpresbytery.org or 304-744-7634 any questions or to schedule a visit. Together, let’s ensure that our congregations are equipped with the financial tools and support they need to thrive.

2024 Special Offerings Calendar

Here is this year’s calendar for the four churchwide Special Offerings of the Presbyterian Church (U.S.A.), of which two remain:

PEACE & GLOBAL WITNESS: Sept. 8 to Oct. 6

A gift to the Peace & Global Witness Offering enables the church to promote the Peace of Christ by addressing systems of conflict and injustice across the world. Individual congregations are encouraged to utilize up to 25% of this Offering for peacemaking efforts that align with their passion. Mid-councils retain an additional 25% for ministries of peace and reconciliation. The remaining 50% is used by the Presbyterian Mission Agency to advocate for peace and justice in cultures of violence, including our own, through collaborative projects of education and Christian witness.

CHRISTMAS JOY: Dec. 3 to Dec. 24

NOTE: Donations to the four Special Offerings are accepted at any time. The dates above are for times of special emphasis on the offerings. Click here for more information or to order resources, or call the PC(USA) Store at 800-533-4371.