Friday, May 15, 2015

How Are Certified Operating Expenses Calculated?

Thinking about GIFT FAQs: 

Why Should We Support the Region and the UUA?

In 2012, the UUA and the Southern Region embarked on a new course to improve how we share our resources. GIFT, Generously Investing For Tomorrow, is intended to be a simpler and more equitable program for providing the resources that enable our UUA and Southern Region team to serve our congregations and to represent our values and priorities at levels we could not do as individual congregations. 

To provide information and to encourage reflection on GIFT, the Southern Region has provided a number of GIFT information tools on its web site, including most recently a set of GIFT FAQs. This blog will, from time to time, focus on one of those FAQs in an expanded discussion. Today we are examining this question: 

Q: How are the expenditures calculated against which the 7% gifts are applied? Is this applied to the entire congregational budget?


A: This is a topic that comes up often, and it’s an important one. Try as the UUA has to keep things simple and clear, developing a formula to fit us all is a complex task, and so its not surprising that there is some confusion from time to time as to what the formula means. Let’s break it down.

First and foremost, the 7% calculation is not based on the entire budget of a congregation, but on those elements common to just about all congregations. The number to which the 7% is applied is know as The Certified Operating Expenditures, as reported by each congregation every year – we tell the UUA what that number is, using terms and definitions established by the UUA in accordance with standard accounting procedures and terminology. 

Certified Operating Expenses common to all congregations are included in the calculation base. Congregations begin with their Operating Expenses, which may include:

  • Personnel expenses (salaries, amounts paid to contract employees, wages, housing allowances for ordained ministers)
  • Benefits (medical, dental, disability, life insurance, pension, employer retirement savings contributions, employer portion of Social Security and Medicare)
  • Rent
  • Mortgage interest expense
  • Utilities (electric, gas, telephone, internet, water/sewer, municipal waste fees, heating oil)
  • Other costs of operating and maintaining the property (ongoing non-capital expenses such as lawn maintenance, annual contributions to major maintenance or restoration fund, repair of normal wear and tear)
  • Program expenses (religious education supplies and materials, social action programming)
  • Fundraising and administration expenses

From these expenses, the following are then DEDUCTED:


  • Contributions to GIFT program
  • Prior Year Total Capital Expenditures (which varies, but could include mortgage principle or other capital expenditures not related to regular maintenance)


A full definition and a calculation tool may be found on the UUA web site at http://www.uua.org/giving/apf/apf-gift-resources/operating-expenditures-calculator
Here you will find definitions, exceptions, and a point of contact for related questions.

The whole process is based upon a system of mutual trust, starting with our certified expenditures we send to the UUA. No one asks for proof of records: This is a mutual relationship, with trust flowing both ways. If you have a question about how to figure out your calculations that the link above does not answer, please don’t hesitate to reach out to discuss it.




Sunday, May 3, 2015

Does GIFT Ask More of Congregations Than the APF Did?

Thinking about GIFT FAQs: 
Why Should We Support the Region and the UUA?
by Bill Clontz, Stewardship Consultant


In 2012, the UUA and the Southern Region embarked on a new course to improve how we share our resources. GIFT, Generously Investing For Tomorrow, is intended to be a simpler and more equitable program for providing the resources that enable our UUA and Southern Region team to serve our congregations and to represent our values and priorities at levels we could not do as individual congregations. 

To provide information and to encourage reflection on GIFT, the Southern Region has provided a number of GIFT information tools on this web site, including most recently a set of GIFT FAQs. This blog will, from time to time, focus on one of those FAQs in an expanded discussion. Today we are examining the question: 

Does the GIFT program ask a higher level of contribution for congregations than the previous system? How much more is being asked of congregations?

A: The short answer is no, for most of us the amount we are asked to contribute is about the same or less than under the old system. Important factors to remember (which some of us forget when thinking about GIFT) in considering this question are in bold text below.

The change in the amount requested from the current system will vary by congregation; you can easily compare what you were asked to pay previously (before the GIFT program) to what you are being asked to pay now. Keep in mind when calculating and comparing that the amount asked by GIFT program covers both the regional and the UUA funding requests (which would now be $86 per member under the earlier APF formula), and that the ask is based upon 7% of your certified congregational expenditures as reported by our congregation on myuua.org. and that the ask is based upon 7% of your certified congregational expenditures.

Under the GIFT program, the majority of our congregations are asked to remain at about the same level of contribution, or are asked for less. About 40% of our congregations have experienced an increase (most minor, but some significant). The system is designed to be a zero sum gain; that is, the Southern Region overall is not giving more than it did under the old system. Contributions at 7% of expenditures across all Southern Region congregations will fund the UUA and region at approximately the same level as they were previously; GIFT just spreads the cost more equitably. We are glad to work with congregations who are asked for more under GIFT to help them make a plan to get to full participation.


As always, your questions, comments, and suggestions are welcomed by your Regional Congregational Life Staff Primary Contact, the Congregational Giving Director, or at a dedicated email address at the UUA: southerngenerosity@uua.org.

Wednesday, April 15, 2015

Why is the GIFT Pilot Being Done Only in the Southern Region?

Thinking about GIFT FAQs: 
Why Should We Support the Region and the UUA?
by Bill Clontz, UUA Stewardship Consultant

In 2012, the UUA and the Southern Region embarked on a new course to improve how we share our resources. GIFT, Generously Investing For Tomorrow, is intended to be a simpler and more equitable program for providing the resources that enable our UUA and Southern Region team to serve our congregations and to represent our values and priorities at levels we could not do as individual congregations. 

To provide information and to encourage reflection on GIFT, the Southern Region has provided a number of GIFT information tools on this web site, including most recently a set of GIFT FAQs. This blog will, from time to time, focus on one of those FAQs in an expanded discussion. Today we are examining a fundamental question: Why should we share our resources when congregations already feel financially challenged?

Q: Why is the GIFT pilot being done only in the Southern Region?

A: Although the mechanics of GIFT are reasonably straightforward, this sort of funding program represents a major change within the UUA. Such a major change is best launched first as a large-scale pilot program. After what is learned from GIFT has been studied and modifications made as needed, such a funding program will be considered throughout the UUA, but only at the pace that each district or region is ready for. The Southern Region was asked to take this on as the pilot program because this region’s progress toward regionalization and this region’s levels of giving by all measures have historically been among the best in the UUA. 

Put succinctly, the GIFT program is necessarily a large and complex initiative that connects directly to how we run things and to our culture as an Association.  Recognizing that, the approach has been designed to implement in one region first, to validate the concepts and prove out the technical aspects on a large enough scale to stress the system, but small enough to adjust without excessive repercussions. As we are learning the lessons of implementation, this is proving to be a wise course. It likely will take another 2-3 years to ensure we have this right. The basic approach is solid, but as always, the devil is in the details – we still have work to do.


The Southern Region took the lead as an exceptionally diverse and traditionally generous region. No other region could be a better trailblazer than the Southern Region.

As always, your questions, comments, and suggestions are welcomed by your Regional Congregational Life Staff Primary Contact, the Congregational Giving Director, or at a dedicated email address at the UUA: southerngenerosity@uua.org.

Thursday, April 2, 2015

Why Is the GIFT Program Being Piloted Now?

Thinking about GIFT FAQs: 
Why Should We Support the Region and the UUA?
by Bill Clontz, UUA Stewardship Consultant

In 2012, the UUA and the Southern Region embarked on a new course to improve how we share our resources. GIFT, Generously Investing For Tomorrow, is intended to be a simpler and more equitable program for providing the resources that enable our UUA and Southern Region team to serve our congregations and to represent our values and priorities at levels we could not do as individual congregations. 

To provide information and to encourage reflection on GIFT, the Southern Region has provided a number of GIFT information tools on this web site, including most recently a set of GIFT FAQs. This blog will, from time to time, focus on one of those FAQs in an expanded discussion. Today we are examine the question of why conduct GIFT now.

As the question and response below note, this has been a long time coming, in response to a number of challenges. 

Q: Why is the GIFT program being piloted now?

A: Many of us have felt for some time that the methodology used to fund our district and national programs have been more cumbersome, multi-layered, and at least potentially unfair than should be the case. In addition, the existence of one approach for large congregations and another system for everyone else led to mistrust and discomfort in both large and small congregations.  The UUA was asked by many of us to reexamine our existing funding model with the goal of finding a better approach. Teams at the UUA and districts have been working on this problem for some time now; the GIFT program is the resulting solution. It was rolled out as a pilot program in one region to validate the concept and processes.


GIFT is designed to replace a system that was more cumbersome, had greater potential for unfairness, and lacked a clearly shared foundation. Developing a replacement system was an effort that took time and reflection. As soon as it was ready, GIFT was rolled out in this one region, a large and diverse region, to validate the concept and methodology.


As always, your questions, comments, and suggestions are welcomed by your Regional Congregational Life Staff Primary Contact, the Congregational Giving Director, or at a dedicated email address at the UUA: southerngenerosity@uua.org.

Tuesday, March 17, 2015

Why Should We Support the Region and the UUA?

by Bill Clontz

In 2012, the UUA and the Southern Region embarked on a new course to improve how we share our resources. GIFT, Generously Investing For Tomorrow, is intended to be a simpler and more equitable program for providing the resources that enable our UUA and Southern Region team to serve our congregations and to represent our values and priorities at levels we could not do as individual congregations. 

To provide information and to encourage reflection on GIFT, the Southern Region has provided a number of GIFT information tools on this web site, including most recently a set of GIFT FAQs. This blog will, from time to time, focus on one of those FAQs in an expanded discussion. Today we are examining a fundamental question: Why should we share our resources when congregations already feel financially challenged?

As the question and response below emphasize, this goes in many ways to the heart of our relationships with each other, as individual Unitarian Universalists and as an Association of Congregations. 

Q: Congregations are financially strapped, not long in coming out of the recession (and some have yet to do so). We feel that our first obligation is to our own programs and ministries. Why should we support increased commitments that are expected from some to District, Region, and the UUA now?


A: Resources are indeed stretched, as they always are, and so we make any requests for resources carefully. The GIFT program was created with this reality in mind.

Ours is a covenantal Association.  We exist on the basis of mutuality. Each congregation expects the UUA to provide support, expertise, search and settlement assistance, religious education curricula, social justice resources, conflict management, and worship materials. The UUA is expected to represent us regionally, nationally, and globally, and to do those things we cannot do as effectively alone. In keeping with the mutuality that connects us, the UUA counts on congregations to provide the resources that in turn enable the Association to support congregations. us, 

The fact of the matter is that the covenantal nature of our Association means that congregations in your district and region, as well as in all other areas of the country, depend on your support. Your giving locally makes a strengthened Unitarian Universalism available to others. This is what your covenantal support means, and what it provides.  Our relationship is real-time, dynamic, and mutually supportive. We do not have the luxury of taking care of our home congregation first, and then supporting the UUA at some future date, or vice versa. Our tradition will not thrive without all of us participating at a generous level. The districts, regions, and the UUA have undertaken a wide range of cost saving measures, increased efficiencies, and are working hard to ensure best use of our shared precious resources. Staffing is lower at all levels and redundancies have been targeted. The organization is as lean as it has ever been. 

Much of this discussion will revolve around how we see ourselves as a larger community. If we are simply a thousand or so outposts out there alone, then our focus truly is inward, with the districts and the UUA being little more than servicing organizations. 

But as we increasingly see ourselves as an Association consisting of vibrant communities joined by covenant, then we will be both independent and networked. This vision allows us to mutually support each other, to reach those yet to find us, and to stand for our values in ways we cannot do just as individual congregations. If we believe that Unitarian Universalism has something significant to offer the world, then we need to commit to our Association and to each other by resourcing that relationship in a meaningful way.

In other words, the GIFT program is not simply a matter of what congregations get back from the UUA and district or region in return for funds. Rather, GIFT offers us the opportunity to put our values of interdependence, equity, and generosity into practice. 

There is nothing more important to most of us than the transforming inspiration we have experienced in our congregations. Our support of the GIFT program makes that experience available to people outside of the walls of our individual communities. We have a story to tell and work to do – and the only way we can do that, is together.

As noted before in this space, it has always been a source of concern and irritation to me that Unitarian Universalism is so small a movement; we have much to offer and should be a greater presence. One reason we find ourselves so is that we often focus inward, just on our individual congregations. This FAQ discussion reminds us that we are more than just a collection of congregations; we are part of something larger and of enormous potential. How well that potential is realized depends directly on us, and our willingness to share for the common good. 

As always, your questions, comments, and suggestions are welcomed by your Regional Congregational Life Staff Primary Contact, the Congregational Giving Director, or at a dedicated email address at the UUA: southerngenerosity@uua.org.



Bill Clontz is a stewardship consultant with The Stewardship for Us Team, supporting the UUA. Bill can be reached via bill@stewardshipforus.com,via the UUA’s Congregational Stewardship Network, (http://www.uua.org/finance/fundraising/index.shtml ), or through your regional staff.
This blog has a new posting no less than once a month. You may find it and more at our website, www.stewardshipforus.com. You are welcome to sign up for stewardship updates at the blog. Comments and discussion are always welcome; share your experiences with us.

Tuesday, March 10, 2015

Oh, Yeah! I Forgot About That Pledge Thing.

For many congregations, tis the season of the annual budget drive. As a stewardship consultant, I talk with many congregations, especially at this time of year, as well as with the Regions and the UUA. I observe an unintentional trend among us that we all should be interested in eliminating.
If you are a congregational leader or a stewardship volunteer, I bet a conversation something like the following will be familiar to you:
“How is the budget drive coming along? We are at about the three-quarters point on the calendar.”
“Well, the commitments that are in look very good – people seem to be giving this serious thought and are responding generously. But we only have about 20% of the commitments in, so it’s hard to know how we are doing.”
“Oh, swell. That means that once again our volunteers will have to spend hours calling people asking them to make their commitments. Most people do when asked, but what a poor use of our volunteer time. Still, we have to do it, so the leadership knows what they have to work with for a budget.”
Sound familiar? People don’t mean to delay, but doing so puts our leadership in a difficult position for planning and makes our volunteers do unnecessary work. If we would all commit to an early and thoughtful response to the call for contributions, we would make life remarkably easier for a lot of good people. The rule in our house is that no more than two weeks after receiving the information, we make our commitment. That request for a commitment is not wine – it doesn’t get better with age! Let’s respond promptly and generously – please.
Now, let’s take that discussion up a level or two higher. At the same time you and I are working out our congregational budgets, the Regions and the UUA are doing the same at their levels. We all sent in our certified data by 1 February, yet as we begin moving into spring, a number of congregations have yet to make their commitments to the Annual Program Fund (or the GIFT program for the Southern Region).
To highlight what should be an obvious point, the regions and the UUA are we. They serve us and our priorities, and in so doing they rely on us for predictable and sufficient resources. Without timely and generous commitments, they cannot plan effectively or carry out programs in the way we would expect. Imagine if your boss said, “I ‘m sure we will pay you next week, I’m just not sure how much or exactly when. Check with me later and maybe I will have more to tell you.” None of us would like to live like that – and we should not ask our regions or our Association to do so either.
So, how about it, fellow Unitarian Universalists? Let’s get our personal commitments in, early and generously, and let’s have the courtesy and foresight as congregational leaders to do the same for those that count on us and serve us.

Bill Clontz is a stewardship consultant with The Stewardship for Us Team, supporting the UUA. Bill can be reached via bill@stewardshipforus.com,via the UUA’s Congregational Stewardship Network, (http://www.uua.org/finance/fundraising/index.shtml ), or through your regional staff.
This blog has a new posting no less than once a month. You may find it and more at our website, www.stewardshipforus.com. You are welcome to sign up for stewardship updates at the blog. Comments and discussion are always welcome; share your experiences with us.

Monday, February 16, 2015

Roots Hold Me Close, Wings Set Me Free

Introducing the Stewardship for Us team and the Next Generation of Unitarian Universalist Stewardship.

Preserving our heritage and building our future.

Bill Clontz, Stewardship Consultant

More than a few readers will recognize the title of this article as coming from one of the best-known hymns in the Unitarian Universalist musical tradition. It perfectly describes the process Unitarian Universalist stewardship has been completing over the past five months. 

The Stewardship for Us team has been working with the UUA Congregational Life Directorate and the Congregational Stewardship Network to analyze how we can best support stewardship across the UUA. 

Our objective has been pretty straightforward, if daunting – retool everything we do to strengthen Unitarian Universalism through stewardship. Our guidelines were to honor the 20+ years of stewardship support this program represents, preserve the best of what works, find out what is needed that is not being provided, and establish new solutions for our congregations, regions, and the UUA. 

We examined our existing offerings in detail and compared best practices and tips among the stewardship consultants. We examined what other practitioners in the field of stewardship are doing well, including other denominations, nonprofits, and commercial firms. 

We interviewed and met with UUA leaders at all levels, from the UUA’s senior leadership to parish ministers and lay leaders, to confirm what they felt their congregations, regions, and organizations needed for better stewardship. They provided us with thoughtful, imaginative, and focused dialogue.  

The end result is stewardship support for the 21st Century, and a body of work that will always be subject to ongoing reexamination and improvement. Much of what results from this process will look familiar; much is new and specifically designed to provide the right assistance, in the right form, to the right communities and organizations.  An overview of where we are:

  • The same team of expert consultants, all life-long Unitarian Universalists that have served this community for years, continues to do so.
  • To save precious resources, primary management of the program has moved to the consultant team itself, now designated as preferred vendors to the UUA, with coordination continuing as previously with the UUA Director of Congregational Life and with the Congregational Stewardship Network.
  • Congregations and others are free to reach out to the Stewardship for Us team directly, or through the UUA Congregational Stewardship Network.
  • We continue to offer the programs that have proven their value (Next Steps Visits; annual budget drives; capital campaigns, mission; vision and strategic planning support; planned giving; and workshops for congregations and others).
  • New focus is available in tailored support for large and for small congregations. A schedule of webinars is being launched to support a wide range of needs throughout the year. Workshops are being offered for clusters and learning circles, at Regional gatherings, and at General Assembly.
  • Stewardship support is a team effort in the widest sense. The Stewardship for Us team is working closely with Congregational Life, the Congregational Stewardship Network, and with Regional leadership to provide the best possible, fully coordinated support.
This first edition of the stewardship blog introduces the team. Subsequent editions, which will be updated no less than monthly, will serve as a community resource focusing on core issues of stewardship, generosity, and support, best practices among congregations, and building a community of stewardship that serves the Unitarian Universalist vision. 

The blog will be accessible from the Stewardship for Us web site, on the main UUA website, and on four of five regional websites. Your comments, suggestions for topics, and dialogue are always welcome.  Those who wish to do so may sign up on the Stewardship for Us website for automatic notification of new postings.

This is an interesting time for Unitarian Universalism, one full of challenges and promise. How well we integrate stewardship with our sense of purpose and community is more important than ever. We look forward to growing, sharing, and learning from each other as we go forward. 

We hope you will reach out, see what is available to strengthen our stewardship environment, and join in the dialogue. Links are provided below. Let’s talk.

The Stewardship for Us Team: www.stewardshipforus.com 

The Congregational Stewardship Network: http://www.uua.org/finance/fundraising/index.shtml 








Stewardship for Us supports the UUA, Regions, and congregations. You can reach us at  team@stewardshipforus.com, via the UUA’s Congregational Stewardship Network (CSN), (http://www.uua.org/finance/fundraising/index.shtml ), or through your Region staff. 


This blog has a new posting at least monthly, and often more frequently. You may receive automatic notice of new postings by signing up to do so on www.stewardshipforus.org. Comments and discussion are always welcome.