Indiana Yearly Meeting

Expectations for full-time, part-time, and pulpit supply pastoral service

2016-2017

Full-time Pastoral Ministry: Full-time commitment to ministry in the local meeting, with no other outside employment needed to provide adequate financial support for the pastor

Training/educational
requirements / o  Seminary training or equivalent
o  Recorded Friends minister of enter recording process within two years after arriving in IYM
o  Continuing personal/professional education for ministry
Typical duties
in the local meeting / o  Preaching/leading worship every week
o  Close cooperation with local Ministry & Oversight
o  Spiritual care of members and attenders
o  Community outreach
o  Calling and visitation with individuals and families
o  Officiating at weddings and funerals
o  Encouraging all aspects of the meeting’s life and work
o  Specific duties/expectations as agreed with the meeting
o  Average of 35 or 40 hours a week, with one full day off per week
Typical duties
in the yearly meeting / o  Attend Indiana Yearly Meeting sessions (this is not vacation time!)
o  Be actively informed on IYM program and missions
o  Serve on an IYM committee
Recommended
financial support / o  Equal to or exceeding a first-year teacher’s salary in your local public high school (The Indiana average for 2016 was over $34,000.)
o  Housing allowance of parsonage and utilities (see note on page 3)
o  50% of Social Security (applies to both salary and housing/parsonage allowance)
o  Allowance for attending conferences and retreats ($500 recommended minimum)
o  Reimbursement for professional expenses: books, stationary, hospitality, travel allowance of mileage (2017 rate is 54 cents per mile) etc. as agreed with meeting
Recommended
benefits / o  Health insurance – preferably paid directly to the provider to prevent the pastor being taxed on that amount as if it were income
o  Health care reimbursement plan for non-deductible expenses
o  Two weeks of paid vacation annually during first two years of service; three weeks of paid vacation during years three through seven; four weeks of paid vacation thereafter (based on pastor’s cumulative years in full-time service, not just on years at any one meeting)
o  Retirement allowance (10% of base salary)

Part-time Pastoral Ministry: 15 to 35 hours/week, with the likelihood that the pastor will need to find additional income from an outside source such as another job, spouse’s employment, pension income, etc.

Training/educational
requirements / o  At least some formal education at the college level in ministry (Bible, theology, other specialized courses)
o  Completion of two introductory seminars provided annually by IYM:
a.  IYM Faith & Practice
b.  Friends history and polity (not required if a person is recorded in another yearly meeting or if the General Superintendent deems it unnecessary for an incoming pastor)
Typical duties
in the local meeting / o  Minimum of 15 hours/week (less is considered pulpit supply)
o  Visitation on a limited basis, especially in crisis or major illness
o  Officiating at weddings and funerals
o  Encouraging all aspects of the meeting’s life and work
o  Specific duties/expectations as agreed with the meeting
Typical duties
in the yearly meeting / o  Attend Indiana Yearly Meeting sessions (this is not vacation time!)
o  Be actively informed on IYM program and missions
o  Serve on an IYM committee (time and interest permitting)
Recommended financial support / o  Base salary on a pro rata basis tied to the IYM recommended minimum salary, divided by the average amount of time expected each week. For example, if a full-time pastor is expected to work 2,000 hours per year, then $34,000 divided by 2,000 = $17.00 per hour. A part-time pastor working 20 hours/week would be paid 20 x $17.00 or $340 per week
o  If a parsonage is provided, the cash salary may be reduced, but care should be taken that the pastor’s other financial needs are not neglected (see note on page 3)
Recommended benefits / o  Financial benefits (health insurance, retirement) on a pro rata basis tied to the average amount of time expected each week; for example, an expectation of 20 hours/week should mean 50% minimum financial contribution by the meeting towards the cost of health insurance
o  Two weeks of paid vacation annually

Pulpit Supply Ministry: Less than 15 hours per week, with reimbursement on an hourly or per diem basis

Training/educational
requirements / o  At least some formal education at the college level in ministry (Bible, theology, other specialized courses)
Typical duties
in the local meeting / o  Preaching
o  Officiating at weddings and funerals as needed
Typical duties in the
yearly meeting / o  None expected, but always welcome
Recommended
financial support / o  Minimum $170 per week (based on $17.00 per hour and expecting ten hours for sermon preparation, travel time, and being present for all of Sunday morning)
o  Service at weddings and funerals often requires considerable extra time and should be compensated
o  If the pulpit supply arrangement continues for more than three months, it should be formalized by an agreement approved by Monthly Meeting for Business
Recommended benefits / o  None expected, but always welcome

General Notes

Formal agreement

o  IYM M&O recommends that meetings consider using the standard pastoral agreement (available from the Yearly Meeting office)

o  Whether or not the standard pastoral agreement is used, a formal agreement should be prepared in writing, approved by Monthly Meeting for Business, and signed by the pastor, the clerk of Monthly Meeting, and the clerk of Ministry and Oversight

o  IYM M&O also recommends the IYM Handbook for Elders and Pastors, and Chapter VI in IYM Faith and Practice, both available from the Yearly Meeting office

Parsonage vs. housing allowance

o  If a housing allowance is provided, the amount must be approved each year in a separate minute by Monthly Meeting for Business, and a copy of the minute must be provided for the pastor’s tax records

o  The pastor must pay 15.3% self-employment tax on the rental value of the parsonage plus utilities; this amount must be set by an experienced real estate person for the pastor’s tax records

Tax advice

o  IYM M&O recommends the Income Tax Guide for Ministers by B. J. Worth. Pastors may also wish to consider having their taxes prepared by a professional, or at least use a tax preparation program, to make sure that their tax returns are in order, as the IRS audits pastors more frequently than the general population

Records

o  The pastoral salary, including all benefits and reimbursement, needs to be entered into the minutes of the Monthly Meeting and/or minutes of the committee that establishes the support package. Records of salary and benefits are required by the IRS and are essential in case of a tax audit. B.J. Worth’s Income Tax Guide for Ministers has clear instructions for recording this information