REVISION OF PARSONAGE STANDARDS

 

     The following is a revision of the Parsonage Standards that were approved at the l987 Memphis Annual Conference.  These revisions take into account natural changes that have taken place in the past seventeen years.  They include the Conference action of 2000, which changed our Parsonage Standards from a fully furnished parsonage to a partially furnished parsonage.  Also included are new standards for having a Housing allowance in lieu of a parsonage.  The changes that have been made are in bold type.

  

 

 

PARSONAGE STANDARDS

MEMPHIS CONFERENCE

Revised June 2004

 

     Whereas, the Memphis Conference Board of Ordained Ministry is aware of the pressing need to establish an up-to-date set of parsonage standards for local congregations, a revised set of standards is recommended.

     Parsonage standards provide uniformity to the extent that ministers and congregations know what is expected of each other, moving expenses in relation to changing furniture and furniture storage are minimized, and appointments may be based upon abilities and gifts, and not upon the size or type of family.  It is understood that some churches provide housing allowances, but these standards relate to the majority of our pastoral charges.

     The pastor will care for the parsonage as a "good steward" of the property, avoiding undue wear and tear.  The pastor will be responsible for any damage caused by pets, personal guests, or family members.  Whenever there is a change in appointments it is required that the parsonage is left clean enough that the next occupant does not have to clean anything.

     To furnish an atmosphere by which clergy are able to care for their families and re-energize for ministry, and to provide economy, convenience, and good will for parsonage families and congregations, the following standards are:

 

1.      Adequate heating and cooling facilities (central heat and air are desirable), and

adequate water supply, plumbing, and lighting, to be inspected annually by those stated in paragraph 2532.4 of the 2000 Discipline or current Discipline.

 

2.      Stove, refrigerator with sufficient freezer capacity, and a dishwasher.

 

3.      Furniture for the living room, dining room, eat in kitchen, and one bedroom (including good mattress and box springs for the bed).

 

4.      Window treatments and provisions for adequate maintenance for all windows.

 

5.      Carpets for all floors, or suitable floor coverings and provisions for adequate maintenanceWe do not recommend carpeting for bathrooms or kitchens.

 

6.      Washing machine and dryer in good condition.

 

7.      Purchase telephone.

 

8.      All utilities will be in the church's name.

 

9.      Smoke detectors adequate for the parsonage.

 

10.   Adequate lawnmower with storageIf the yard is large it is encouraged that a riding lawnmower be purchased.

 

If the furnishings are in good condition and the minister does not care to use the above mentioned furnishings, she/he will be expected to provide storage.  If the parsonage has furnishings in rooms not required and the pastor does not wish to use the furniture the church will be expected to provide storage.  Furnishings shall be stored to insure against damage.  They should be stored where heating and cooling are provided.

 

a)      When replacing furniture, used furniture from members' homes, etc., will not be placed in the parsonage.  New furniture should be provided.

 

      b)  Any charge buying, building, or renovating a parsonage shall:

          

(1)    Provide accessibility to persons with handicapping conditions, and

keep steps to a minimum in consideration of various health problems.

  

(2)    Select one with at least three bedrooms(four where possible), one of which

shall be on the ground level.

              

(3)    Provide two baths, with at least one on the ground level, with exhaust fans.

 

                  (4)  Since ministers often talk with members in the living room, a family room

                         or den shall be in all parsonages.

 

  (5)  A built in two car garage or carport with an adequate entrance and an

  automatic garage door opener.

 

(6)    Shall provide:

 

a)      Heating and cooling with cost efficiency in mind; for example,

making alternate sources of heat available, proper insulation, storm windows and doors, or double pane windows, etc.

 

b)      Neutral colors for ease in matching walls, curtains, and draperies

with bedspreads, etc.

 

11.  That an annual amount not less than $500. be carried in the budget for the charge to maintain, repair, and upgrade parsonage and furnishings.

 

 

12.   In accordance with paragraph 2532.4 of the 2000 Book of Discipline, the

 Chairperson of the Committee on Pastor-Parrish Relations, the Chairperson of the Board of Trustees, and the Pastor shall make an annual review of the church  owned parsonage to assure proper maintenance.  This assessment of the parsonage  and its needs will be reported to the Administrative Board or Council.

 

The report will be included in the Pastor/Parish Relations Committee's report and

 recommendations to the annual Charge Conference.  A report form will be

 included in the church's annual Charge Conference packet.  This report will

 include at least the following:

 

 

 Does the parsonage meet the standards set forth by the Memphis Conference.

a.       Are all appliances in good condition and good working order?  Give the age of each.

                                                                  

                                            Telephone_____  Lawnmower _____ Washer____ Dryer___

                                                            Refrigerator_____ Dishwasher_____ Stove ____

    

                                                 c.  Is all the provided furniture in good condition?

                                                      Give age of each.

                                         

                                               Living Rm___ Dining Rm____ Bedroom#1_____

                                               Eat In Kitchen____ Other______

                                                Is the mattresses and box springs in good condition?

 

d.       When was the last time the parsonage was painted?

 

                                                                Inside_______ Outside______

 

e.      Does the roof need replacing or repairing?  When was the last time it was replaced?

 

 

f.        Is the parsonage accessible to persons with  handicapping conditions?  If not, what provisions

      are being made to make the parsonage handicap     

       accessible?

 

g.       Does the ministerial family take good care of the

Parsonage?______________.  If not, beyond normal

wear and tear, how is it abused?  __________________

.

 

h.       What is designated in the budget for this year?

1.      Maintaining and repairing parsonage building?

 

2.      Maintaining and repairing or replacing

Furnishings?

_______________________________________

                                               

 

i.         What improvements are planned for the coming year?

 

 

13.  In reference to appointment changes, outgoing pastors will extend the invitation

to incoming pastors and spouses to visit and see their new parsonage prior to Annual Conference.  Such visits will occur subsequent to a date set by the Cabinet.

            Once the charge is notified that the pastor will be moving, an inspection will

             be made at that time.  The parsonage family will make sure the parsonage is

             clean.  The Parsonage Committee and/or others charged with responsibility

             of the maintenance and care of the parsonage shall make arrangements for

             carpet cleaning and necessary repairs prior to the arrival of the incoming

             parsonage family.

 

 14.  Each district office should have on file floor plans of each parsonage in the

  district to assist moving pastors and their families in planning for the move.  A

  list of furniture and furnishing should be included in each parsonage file, also.

      

  15.  A copy of these Parsonage Standards is to be printed in alternate Conference

         Journals.

 

16.   Copies of these standards will be printed and placed in the hands of pastors

and Pastor/Parish Relations Committee Chairpersons.

 

                                                             Submitted by:

                                                              Board of Ordained Ministry

                                                              Parsonage Standards Sub-Committee

 

 

 

 

PARSONAGE ANNUAL REVIEW FORM

 

 

1.  Does the parsonage meet the standards set forth by the Memphis Conference?  If not

      specify differences. ___________________________________________________

       ___________________________________________________________________

 

2.  Are all appliances in good condition and good working order?  Give age of each. 

      Telephone_______Lawnmower________Washer________Drayer________

       Refrigerator_______Dishwasher_______Stove________

 

3.  Is all the provided furniture in good condition?  Give age of each.

      Living Room_______Dining Room_______Bedroom #1_______

      Eat In Kitchen_________Other_________

       Are mattress and box springs in good condition?   ______

 

4.  When was the last time the parsonage was painted?

            Inside________  Outside_______

 

5.  Does the roof need replacing or repairing?   When was the last time it was repaired?

       ______________

 

6.  Is the parsonage accessible to persons with handicapping conditions?  If not what

     provisions are being made to make the parsonage handicap accessible?________

     _________________________________________________________________

 

7.  Does the ministerial family take good care of the parsonage?_________________

      If not, beyond normal wear and tear how is it abused?______________________

      _________________________________________________________________

 

8.  What is designated in the budget for this year? 

      a.  Maintaining and repairing parsonage building?

           _____________________________________________________________

      b. Maintaining and repairing or replacing furnishings?

           $__________________________________________

            Total $_____________________________

 

9.  What improvements are planned for the coming year?

      __________________________________________________________________

       __________________________________________________________________

 

 

 

STANDARDS FOR HOUSING ALLOWANCE

JUNE 2004

 

 

     The General Board of Pensions uses a formula in determining the value of having a parsonage.  The formula is 25% of the base salary and the household/utility allowance.  For example if your church pays a base salary of $30,000 and a $5000 household/utility allowance, then your housing allowance would be 25% of $35,000 or $8750.  Since the General Board of Pensions uses this formula, it seems reasonable that our Annual Conference should also use the same formula as a standard to recommend to our churches in determining the amount of housing allowance given to its ministers.

     The Internal Revenue Service states that a minister can claim as a housing allowance the lesser of the following:

1.      The amount set by the Charge Conference for housing.

2.      The amount actually spent for housing.

3.      The fair rental value of the house with furnishings.

 

     The lesser of the above three items is all that can be legally claimed as an exclusion from income tax.  Any amount received in excess of the above three items must be added to salary and reported as income.  Even though the housing allowance is excluded from a minister's salary for the purpose of determining income tax, it must be added to the salary when figuring Social Security tax.

     If a church decides to provide a housing allowance in lieu of a parsonage, it is recommended that the church make available a no-interest or low-interest loan for a down payment to be repaid when the pastor moves.  It is further recommended that if interest is charged, the rate not be more than one percent above the prime interest rate.  It is further recommended that the loan for the down payment equal 20% of the purchase price because the best mortgage rate is received when 20% is paid down and mortgage insurance is not required.  If this loan does take place legal documents will be required.