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MS-WTN GMC 2026 Clergy Budget Compensation Form

Complete this guided form to calculate clergy compensation, retirement contributions, housing amounts, and church-paid benefits. A completed PDF will be generated for review, printing, and signatures.

You will only see questions that apply to your situation.
All calculations are completed automatically. Use annual amounts for the entire compensation year unless the question says otherwise.

Enter the name exactly as it should appear on the completed form.

Enter only the final four numbers. Leave this blank when it is not required.

This is the official name of the church or group of churches served by this pastor.

For a full calendar year, leave January 1, 2026.

Choose the status assigned by the conference. This information will appear on the completed form.

Choose 1 when one church pays the full amount. Choose 2, 3, or 4 only when more than one church or organization contributes toward the pastor’s compensation.

Total amount approved for the pastor

Enter the full amount approved by each church or organization for this pastor during 2026.

What amount should I enter?
Enter the complete amount approved for the pastor. This total should already include cash salary, ministry expense reimbursements, the pastor’s retirement deductions, health deductions, housing allowance, and utilities allowance. The form will separate those amounts later. Do not enter only the pastor’s take-home pay.
Example: If the church approved a total of $50,000 for the pastor, enter 50000, even if part of that amount will later be used for retirement, health insurance, housing, utilities, or ministry expenses.

Money available for ministry expenses

Answer this question for each church or organization that contributes toward the pastor’s compensation.

What does this mean?
This is money the church has already included in the total amount approved for the pastor and set aside to repay approved ministry expenses, such as mileage, books, conferences, continuing education, meals, or ministry supplies. It is not extra money added on top of the approved total.

Pastor retirement contribution

Will any money be taken from the pastor’s approved compensation and placed into the pastor’s personal retirement account during 2026?

Enter only the money taken from the pastor’s approved compensation. Do not include the church’s required contribution or matching contribution. The form will calculate those amounts automatically.

Enter the full amount for 2026. The maximum amount listed for 2026 is $24,500.

Example: If $400 is withheld each month, enter 4800.

Conference health plan premiums

Will any amount be withheld from this compensation for a GuideStone conference health plan?

Count only the amount taken from this approved compensation for the conference health plan. Do not include insurance paid from another source.

Example: If $450 is withheld each month, enter 5400.

Flexible spending accounts

Will the pastor contribute to a Health Flexible Spending Account during 2026?

A Health Flexible Spending Account allows the pastor to set aside money from compensation for eligible medical expenses before taxes. The 2026 limit listed on the compensation form is $3,300.

Will the pastor set aside money from compensation for eligible child care or dependent care expenses during 2026?

This is pre-tax money set aside for eligible child care or dependent care expenses.

Health Savings Account

Will the pastor contribute to a Health Savings Account during 2026?

A Health Savings Account is available only when the pastor has an eligible high-deductible health plan.

The 2026 limits listed on the compensation form are $4,400 for single coverage and $8,750 for family coverage.

All health-related amounts must be handled by the same church or organization. This includes conference health premiums, the Health Flexible Spending Account, the Child Care Flexible Spending Account, and the Health Savings Account.

Housing

Does the pastor live in a church-owned parsonage?

Choose Yes when the pastor lives in a home owned or provided by the church. Clergy couples must answer this question the same way.

Has any part of the pastor’s compensation been officially designated as a housing allowance?

This applies only when the pastor does not live in a church parsonage.

Enter the amount officially designated by the church, not the pastor’s mortgage or rent payment.

When the pastor lives in a church-owned parsonage, the form normally adds 25% of the total approved clergy compensation when calculating retirement contributions.
Did the conference office specifically provide a different official parsonage value to use instead of the standard 25% calculation?

Utilities and other approved housing expenses

Has any part of the pastor’s compensation been officially set aside for utilities or other approved housing-related expenses?

This may apply whether or not the pastor lives in a parsonage.

Review compensation

Review the totals below. The form will check that every amount adds back to the total approved compensation for each church or organization.

Review retirement calculation

The form has calculated the pastor’s and church’s retirement contributions automatically from the information entered.

Download the completed PDF

The PDF includes the complete compensation breakdown, retirement calculation, and blank signature lines for the clergy, PPRC chair, and treasurer.

After downloading: Print the PDF, obtain the required signatures, and provide copies to the pastor, church treasurer, PPRC chair, and presiding elder.
Final confirmation: The form can verify the arithmetic, but it cannot know whether a number was copied incorrectly from church records.