Compensation Report for CC 2025
CALIFORNIA-NEVADA ANNUAL CONFERENCE
2026 PASTOR’S COMPENSATION, BENEFITS & REIMBURSEMENTS (CBAR) REPORT (Rev. 09-01-25)
2026 PASTOR’S COMPENSATION, BENEFITS & REIMBURSEMENTS (CBAR) REPORT (Rev. 09-01-25)
City and Church: San Jose Wesley United Methodist Church
Pastor: Rev. John Oda
SPRC Chair: Kristin To
SPRC Chair Email:
Please indicate the reason for a change in compensation: new fiscal year
Please indicate % of Full-time service: 100%
Clergy Category: Elder in Full Connection (FE)
Previous Effective Date: 1/1/25
New Effective Date: 1/1/26
Pastor: Rev. John Oda
SPRC Chair: Kristin To
SPRC Chair Email:
Please indicate the reason for a change in compensation: new fiscal year
Please indicate % of Full-time service: 100%
Clergy Category: Elder in Full Connection (FE)
Previous Effective Date: 1/1/25
New Effective Date: 1/1/26
Cash Salary ANNUALIZE ALL FIGURES regardless of the service term
1. Previous Total Cash Salary: 99019.00
2. Cost of Living Increase or Min. Sal. Increase (CPIW: 3.0% in 7/25): 2971.00
3. Merit Increase or Any Other Cash Amounts Paid: 0.00
4. Moving Expense (if applicable): 0.00
5. Individual Health Insurance Premiums (if applicable): 0.00
6. New Total Cash Salary (Lines 1+2+3+4+5) 101990
a. Amount within Salary for UMPIP Contributions (IRS Sec. 403b): 15000.00
b. Amount within Salary for Cafeteria Participant cost share (IRS Sec. 125): 1100.00
c. Amount within Salary for Additional Housing Costs (IRS Sec. 107): 30000.00
1. Previous Total Cash Salary: 99019.00
2. Cost of Living Increase or Min. Sal. Increase (CPIW: 3.0% in 7/25): 2971.00
3. Merit Increase or Any Other Cash Amounts Paid: 0.00
4. Moving Expense (if applicable): 0.00
5. Individual Health Insurance Premiums (if applicable): 0.00
6. New Total Cash Salary (Lines 1+2+3+4+5) 101990
a. Amount within Salary for UMPIP Contributions (IRS Sec. 403b): 15000.00
b. Amount within Salary for Cafeteria Participant cost share (IRS Sec. 125): 1100.00
c. Amount within Salary for Additional Housing Costs (IRS Sec. 107): 30000.00
Parsonage, Housing Allowance, and/or Utilities paid by Church
7. Is the Pastor living in Church-Provided housing? YES
*Parsonage value is automatically calculated.
8. Housing Allowance Paid to Pastor (in Lieu of a Parsonage) (IRC Sec. 107): 0.00
9. Utilities paid to Pastor as Allowance, OR paid directly to Utility Co.: 7000.00
10. Total Housing Allowance and/or Utilities paid: (Line 8+9) 7000
11. TOTAL COMPENSATION (Line 6 + Line 10): 108990
7. Is the Pastor living in Church-Provided housing? YES
*Parsonage value is automatically calculated.
8. Housing Allowance Paid to Pastor (in Lieu of a Parsonage) (IRC Sec. 107): 0.00
9. Utilities paid to Pastor as Allowance, OR paid directly to Utility Co.: 7000.00
10. Total Housing Allowance and/or Utilities paid: (Line 8+9) 7000
11. TOTAL COMPENSATION (Line 6 + Line 10): 108990
Church Paid Employee Benefits
12. Conference Health Insurance Premiums: 12901.00
13. Pension & Benefit Expense: 17985.00
14. Additional Church Contribution to 403b plan (optional):
12. Conference Health Insurance Premiums: 12901.00
13. Pension & Benefit Expense: 17985.00
14. Additional Church Contribution to 403b plan (optional):
15. TOTAL OF COMPENSATION, HEALTH INS. & BENEFITS (Lines 11+12+13+14) 139876
16. TOTAL OF ACCOUNTABLE REIMBURSEMENTS FOR PROFESSIONAL EXP. 6500.00
17. GRAND TOTAL: (Lines 15+16) 146376
16. TOTAL OF ACCOUNTABLE REIMBURSEMENTS FOR PROFESSIONAL EXP. 6500.00
17. GRAND TOTAL: (Lines 15+16) 146376
CALIFORNIA-NEVADA ANNUAL CONFERENCE
INSTRUCTIONS FOR 2026 PASTORAL COMPENSATION, BENEFITS,
& REIMBURSEMENTS (CBAR) WORK SHEET
INSTRUCTIONS FOR 2026 PASTORAL COMPENSATION, BENEFITS,
& REIMBURSEMENTS (CBAR) WORK SHEET
General Matters
For pension and other connectional purposes, we ask local churches to follow a uniform pattern in reporting pastoral compensation, benefits, and accountable reimbursement agreements. Please use the accompanying 2026 Pastoral Compensation Work Sheet when reporting to the Church or Charge Conference (include revised date). Even if your church budget format does not fit this report, please follow the outline of the form to facilitate correct reporting to the Conference and the General Church.
Before beginning the report, please read Conference Rules on “Pastor’s Salary” in the 2025 Conference Journal.
For pension and other connectional purposes, we ask local churches to follow a uniform pattern in reporting pastoral compensation, benefits, and accountable reimbursement agreements. Please use the accompanying 2026 Pastoral Compensation Work Sheet when reporting to the Church or Charge Conference (include revised date). Even if your church budget format does not fit this report, please follow the outline of the form to facilitate correct reporting to the Conference and the General Church.
Before beginning the report, please read Conference Rules on “Pastor’s Salary” in the 2025 Conference Journal.
INSTRUCTIONS FOR COMPLETING COMPENSATION FORM
_____Fill in the name of your city, church, and pastor’s name. Fill in the SPRC Chair’s name(s) and email(s), if more than one church, indicate each church’s Chair, and indicate the reason for the compensation change – i.e. new fiscal year, new pastor, change in health insurance, etc. Indicate the percentage of full-time for which the pastor is being compensated indicating full-time, 3/4-time, 1/2-time, 1/4-time, or less than ¼ time. Please indicate the Current Clergy Status/Conference Relationship (Clergy Category). Indicate the previous effective date (leave blank for new Pastors). Indicate the new effective start date for the new compensation, and the end date (December 31st, unless otherwise stated)
_____Line 1, Previous Total Cash Salary (Minus Move Cost): This amount appears on Line 1 of the last compensation. New Pastors leave blank.
_____Line 2, Cost of Living Increase: To compute the cost-of-living increase, consult the most current annual Consumer’s Price Index for the inflation rate for your area. Multiply Line 1 by this figure and place it on Line 2. (CPI-WEST as of July 2025 was 3.0%.)
_____Line 3, Additional Merit Increase (New Pastors Enter Salary Here): Each church should study its own situation, making appropriate increases when feasible. Factors such as pastoral effectiveness, size of congregation, size of budget, length of service, family needs, and income standards in church and community may be considered as reasons for additional or merit increases.
_____Line 4, Moving Expense (If Applicable): Clergy moving expenses are now required to be included in cash compensation. It is a taxable item per IRS code.
_____Line 5, Individual Health Insurance Premiums Enter on Line 5 any amount set aside for INDIVIDUAL health care insurance such as insurance purchased through the Exchange (Covered California, e.g.). This amount is considered taxable income. DO NOT ENTER any amount set aside for a GROUP Health Care Insurance plan (such as the Conference Health Care Insurance plans). For Conference Healthcare the Pastor’s portion is entered on line 6 b, and the churches portion on line 12.
_____Line 6, New Total Cash Salary (Add lines 1+2+3+4+5) Note: Check the Minimum Compensation Chart. The total on Line 6 must meet the Conference Minimum Compensation figures for pastors, length of service and more than 1--point charge.
_____Line 6a, Amount WITHIN Cash Salary Designated for Tax Deferred Pension UMPIP Contribution: If your pastor wishes to make a tax-deferred pension contribution, please place the amount designated on Line 6a. This is not additional salary. (For more information about WesPath’s Tax-Deferred Salary Plan, contact Paul Extrum-Fernandez at the Conference Board of Pensions Office at 916-913-1049. If your pastor changes the contribution, they must submit a new Contribution Election Form – (see current form attached.)
_____Line 6b, Amount WITHIN Cash Salary Designated for (Participant Cost) of Conference Cafeteria Plans or cost share: After consultation with the pastor, an amount for a health care cafeteria plan (e.g. Conference Insurance Premiums, Pastors Cost Share, or Flexible Spending Account [IRS Sec 125]) may be set, subject to legal limits. This is not additional salary.
_____Line 6c, Amount WITHIN Cash Salary Designated for Additional Housing: After consultation with the pastor, designate an amount for home furnishings on Line 6c. This is not additional salary. This designation allows the pastor to utilize special income tax laws available to clergy.
Parsonage, Housing Allowance, and/or Utilities paid by Church
_____Line 7, Is Pastor living in Church-provided housing? Answer yes or no
_____Line 8 Housing Allowance (if no parsonage provided): Each local church is to provide housing for its pastor(s). In lieu of a church-owned or rented parsonage, the church may pay a housing allowance. The rule regarding housing allowance reads, “Whenever mutually agreeable by the local church and pastor, and with the concurrence of the District Superintendent, an adequate housing allowance may be provided by the local church, which shall be used by the pastor for the purchase or rental of the housing of his/her choice. If there is no parsonage alternative and the pastor does not purchase a home, then the church shall provide appropriate rental housing and appliances as in Standing Rule X.C.”
_____Fill in the name of your city, church, and pastor’s name. Fill in the SPRC Chair’s name(s) and email(s), if more than one church, indicate each church’s Chair, and indicate the reason for the compensation change – i.e. new fiscal year, new pastor, change in health insurance, etc. Indicate the percentage of full-time for which the pastor is being compensated indicating full-time, 3/4-time, 1/2-time, 1/4-time, or less than ¼ time. Please indicate the Current Clergy Status/Conference Relationship (Clergy Category). Indicate the previous effective date (leave blank for new Pastors). Indicate the new effective start date for the new compensation, and the end date (December 31st, unless otherwise stated)
_____Line 1, Previous Total Cash Salary (Minus Move Cost): This amount appears on Line 1 of the last compensation. New Pastors leave blank.
_____Line 2, Cost of Living Increase: To compute the cost-of-living increase, consult the most current annual Consumer’s Price Index for the inflation rate for your area. Multiply Line 1 by this figure and place it on Line 2. (CPI-WEST as of July 2025 was 3.0%.)
_____Line 3, Additional Merit Increase (New Pastors Enter Salary Here): Each church should study its own situation, making appropriate increases when feasible. Factors such as pastoral effectiveness, size of congregation, size of budget, length of service, family needs, and income standards in church and community may be considered as reasons for additional or merit increases.
_____Line 4, Moving Expense (If Applicable): Clergy moving expenses are now required to be included in cash compensation. It is a taxable item per IRS code.
_____Line 5, Individual Health Insurance Premiums Enter on Line 5 any amount set aside for INDIVIDUAL health care insurance such as insurance purchased through the Exchange (Covered California, e.g.). This amount is considered taxable income. DO NOT ENTER any amount set aside for a GROUP Health Care Insurance plan (such as the Conference Health Care Insurance plans). For Conference Healthcare the Pastor’s portion is entered on line 6 b, and the churches portion on line 12.
_____Line 6, New Total Cash Salary (Add lines 1+2+3+4+5) Note: Check the Minimum Compensation Chart. The total on Line 6 must meet the Conference Minimum Compensation figures for pastors, length of service and more than 1--point charge.
_____Line 6a, Amount WITHIN Cash Salary Designated for Tax Deferred Pension UMPIP Contribution: If your pastor wishes to make a tax-deferred pension contribution, please place the amount designated on Line 6a. This is not additional salary. (For more information about WesPath’s Tax-Deferred Salary Plan, contact Paul Extrum-Fernandez at the Conference Board of Pensions Office at 916-913-1049. If your pastor changes the contribution, they must submit a new Contribution Election Form – (see current form attached.)
_____Line 6b, Amount WITHIN Cash Salary Designated for (Participant Cost) of Conference Cafeteria Plans or cost share: After consultation with the pastor, an amount for a health care cafeteria plan (e.g. Conference Insurance Premiums, Pastors Cost Share, or Flexible Spending Account [IRS Sec 125]) may be set, subject to legal limits. This is not additional salary.
_____Line 6c, Amount WITHIN Cash Salary Designated for Additional Housing: After consultation with the pastor, designate an amount for home furnishings on Line 6c. This is not additional salary. This designation allows the pastor to utilize special income tax laws available to clergy.
Parsonage, Housing Allowance, and/or Utilities paid by Church
_____Line 7, Is Pastor living in Church-provided housing? Answer yes or no
_____Line 8 Housing Allowance (if no parsonage provided): Each local church is to provide housing for its pastor(s). In lieu of a church-owned or rented parsonage, the church may pay a housing allowance. The rule regarding housing allowance reads, “Whenever mutually agreeable by the local church and pastor, and with the concurrence of the District Superintendent, an adequate housing allowance may be provided by the local church, which shall be used by the pastor for the purchase or rental of the housing of his/her choice. If there is no parsonage alternative and the pastor does not purchase a home, then the church shall provide appropriate rental housing and appliances as in Standing Rule X.C.”
NOTE: Housing amounts and church-paid utilities are part of ‘Clergy Compensation.' All such amounts are also subject to 15.3% SECA tax (Social Security), which is paid by the pastor. At year-end, all such housing-related amounts are to be reported in Box 14 of the Clergy W-2 Form, provided that those amounts have also been expended by year-end for housing purposes, and provided that the pastor has certified the expenditure of these funds for housing purposes on the prescribed form (IRC Sec. 107).
_____Line 9, Utilities: Standing Rule Division VII.D.5.c of the 2025 Conference Journal states: “The actual amount of parsonage utilities or an amount based on the cost of parsonage utilities for previous years, should be paid.” Included in “utilities” are water, gas, electricity, garbage, and basic telephone costs.
_____Line 10, Total Housing & Utilities: Add Lines 8 and 9.
_____Line 11, Total Compensation: Add Lines 6 and 10.
_____Line 10, Total Housing & Utilities: Add Lines 8 and 9.
_____Line 11, Total Compensation: Add Lines 6 and 10.
{Note for Treasurers: Taxable Wages in Box 1 of the Clergy W-2 Form should equal the Cash Salary amount (line 6) minus any amounts designated on lines 6 a, b, and c provided that the amounts on Lines 6 a, b, and c have been expended by year-end for the purposes designated}.
Church Paid Employee Benefits
_____Line 12, Conference Health Insurance Premiums: The Annual Conference offers two Group Health Insurance plans, Kaiser Permanente and Sutter Health Plus. Payment for a Group Health Insurance plan is considered a non-taxable benefit for employees (and dependents), including clergy. Pastors are eligible to change enrollment options on January 1.
The exact amount of the premiums will be set in early October. You will be notified by the Conference Board of Pensions by mid-October.
IMPORTANT UPDATE: As of January 1, 2014, all Individual health insurance plans are considered a taxable benefit for employees. If the church pays for your INDIVIDUAL (including coverage for dependents) health insurance plan or reimburses you for the cost of the plan, the amount paid for the insurance is considered taxable income and must be reported in Line 5 above, not in Line 12. This includes Individual Health Insurance purchased through the California or Nevada State Health Insurance Exchanges. NO EXCEPTIONS.
_____Line 13, Pension and Benefit Expense: Use the attached Clergy Pension Bill Worksheet to estimate your pastor’s pension and benefit cost for 2026. Contact Paul Extrum-Fernandez, Conference Benefits Officer, for more information at paul@bopumc.net or at 916-913-1049.
_____Line 14: Additional Church Contribution to 403b plan (optional)If the church wants to contribute an additional amount to the pastor’s 403b account, please indicate the amount here. An adoption agreement with Wespath will be needed to facilitate this contribution.
_____Line 15: Total of Compensation, Health Insurance and Pension (Lines 11+12+13+14)
_____Line 16, Total of Accountable Reimbursements for Professional Expenses
_____Line 12, Conference Health Insurance Premiums: The Annual Conference offers two Group Health Insurance plans, Kaiser Permanente and Sutter Health Plus. Payment for a Group Health Insurance plan is considered a non-taxable benefit for employees (and dependents), including clergy. Pastors are eligible to change enrollment options on January 1.
The exact amount of the premiums will be set in early October. You will be notified by the Conference Board of Pensions by mid-October.
IMPORTANT UPDATE: As of January 1, 2014, all Individual health insurance plans are considered a taxable benefit for employees. If the church pays for your INDIVIDUAL (including coverage for dependents) health insurance plan or reimburses you for the cost of the plan, the amount paid for the insurance is considered taxable income and must be reported in Line 5 above, not in Line 12. This includes Individual Health Insurance purchased through the California or Nevada State Health Insurance Exchanges. NO EXCEPTIONS.
_____Line 13, Pension and Benefit Expense: Use the attached Clergy Pension Bill Worksheet to estimate your pastor’s pension and benefit cost for 2026. Contact Paul Extrum-Fernandez, Conference Benefits Officer, for more information at paul@bopumc.net or at 916-913-1049.
_____Line 14: Additional Church Contribution to 403b plan (optional)If the church wants to contribute an additional amount to the pastor’s 403b account, please indicate the amount here. An adoption agreement with Wespath will be needed to facilitate this contribution.
_____Line 15: Total of Compensation, Health Insurance and Pension (Lines 11+12+13+14)
_____Line 16, Total of Accountable Reimbursements for Professional Expenses
Accountable Reimbursements for Professional Expenses
All professional expenses must be paid as reimbursements. The Church MUST adopt an Accountable Reimbursement Policy whenever there is a pastoral change and follow it. A yearly approval is not required. The “Accountable Reimbursement Policy,” as recommended by the Cabinet, follows on Page 4.
(Not included as part of compensation, and NOT a reduction from Salary)
Reimbursable expenses are negotiated between the Pastor and the S/PPRC. Typical accountable reimbursements include automobile travel expenses, calculated as mileage, ACS room & meals, continuing education, professional memberships, subscriptions, meal meetings, etc. These expenses are NOT to be budgeted as line items and are payable only with proper documentation.
_____Line 17, Grand Total: Total of Lines 15 and 16.
_____Signatures required include the SPRC Chair, Church Council, and Pastor.
All professional expenses must be paid as reimbursements. The Church MUST adopt an Accountable Reimbursement Policy whenever there is a pastoral change and follow it. A yearly approval is not required. The “Accountable Reimbursement Policy,” as recommended by the Cabinet, follows on Page 4.
(Not included as part of compensation, and NOT a reduction from Salary)
Reimbursable expenses are negotiated between the Pastor and the S/PPRC. Typical accountable reimbursements include automobile travel expenses, calculated as mileage, ACS room & meals, continuing education, professional memberships, subscriptions, meal meetings, etc. These expenses are NOT to be budgeted as line items and are payable only with proper documentation.
_____Line 17, Grand Total: Total of Lines 15 and 16.
_____Signatures required include the SPRC Chair, Church Council, and Pastor.
ACCOUNTABLE REIMBURSEMENT POLICY
The United Methodist Church recognizes that certain expenses paid by the pastor and other staff are part of the ordinary and necessary costs of ministry in this church. Accordingly, we have established an accountable reimbursement policy to defray them directly, pursuant to I.R.S. regulations and upon the following terms and conditions:
The United Methodist Church recognizes that certain expenses paid by the pastor and other staff are part of the ordinary and necessary costs of ministry in this church. Accordingly, we have established an accountable reimbursement policy to defray them directly, pursuant to I.R.S. regulations and upon the following terms and conditions:
- The pastor or other staff person shall be reimbursed from his or her budgeted professional expense for ordinary, necessary, and reasonable business expenses incurred on behalf of the church.
- The church treasurer must be given a full accounting of each expense including, but not limited to, a monthly statement of expenses showing the amount, date, place, and business purpose for all professional expenses, plus the business relationship involved for professional entertainment expenses. All such documentation will include receipts for all items of $25 or more. Other documentation such as credit card receipts or canceled checks shall be provided for any expenses for which a receipt is not available. The pastor or staff person will be responsible for accurately reporting employment-related mileage and keeping records to substantiate this mileage claim. Mileage will be paid at the rate established by the I.R.S.
- It is the intention of this policy that reimbursements will be paid after the expense has been incurred by the pastor or staff person. However, should circumstances require payment of an advance for any expense, the pastor or staff person must account for the expense and return any excess reimbursement within 30 days of the issuance of the advance. Any excess advance must be returned to the church before any additional advances are provided to that person
- Budgeted professional expenses not spent must NOT be paid as a salary bonus or other compensation.
- It is understood by all parties that all elements of this resolution must be carefully followed to prevent the church from being required by regulation to list payments for these expenses as taxable income on the person’s W-2 form. The responsibility of expense reporting is that of the pastor or staff person.
- Church/Charge Conference action is required for an increase to Accountable Reimbursements, Line 16 on the pastoral compensation work sheet. Circumstances dictate that the above expenses will vary from church to church and from time to time. Nonetheless, expenses assumed by the minister or staff person more than the Total are not excludable from reported compensation. Expenses more than compensation may or may not be deductible from taxable income on the minister’s or staff person’s tax return.
Posted in Charge Conference 2025