Capital Spending Percentage: A Case Study

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Figure 16 displays church payments for all things (excluding capital projects like renovations) at the individual attendee level. As a church increases in attendance size its per person non-capital spending increases. The conference spends $1,705 per attendee on non-capital expenses. Larger churches spend more per attendee; except for Group 400+ at $1,468. Figure 17 – Capital Spending per Attendee

Capital spending per attendee shows how much the church is spending on projects of property, furnishings, and major equipment (Organs, Heating, Kitchen). Churches that spend more money on these areas are potentially renovating their church or purchasing a completely new property. Spending-per-attendee showcases were the conference and its churches are investing. On average, the conference spends $272 per attendee for capital projects.
Table 5 – Expenses per Attendee (Data Year 2013)

Table 5 breaks down each expense relative to total conference attendance and ranks them across all conferences in the UMC. The average Iowa church experiences $277 lower expense per attendee than the average US conference. As these variables factor in attendance size, Iowa pays more in clergy compensation than most conferences, with a 17th rank. On the other hand, Iowa is ranked 54th in staff compensation and
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For example, in 2011 all three variables were close together. The trend shows the sharp decline in church income from 2006 to 2007. The year church income declined, staff salaries declined to a point where layoffs were possible. Another year later, clergy compensation increased by 1.5%. In correction, staff salaries increase at its larges percentages from 2009 to 2010. Furthermore, staff compensation corresponds with relative changes to income. Thus, while staff income is tied to the change in church giving, clergy income is slower to

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