2024 Pastor's Compensation

November 6th, 2023
2024 PASTOR'S COMPENSATION, BENEFITS & REIMBURSEMENTS REPORT
Date of Report 10/21/2023
Church San Jose, San Jose, Wesley UMC
Pastor John A. Oda
SPRC Chair Kathy Haneta
SPRC Email kathy.haneta@gmail.com
Please indicate the reason for a change in compensation Rehire for 2024
Please indicate the % of Full-time service: Full Time

ANNUALIZE ALL FIGURES regardless of the service term.
Previous Effective Date 6/1/2023
New Effective Date 1/1/2024 -12/31/2024
CASH SALARY
1. Previous Total Cash Salary (previous line 5 amount minus line 4)
$83,960.00
2. + Cost of Living Increase (or Min. Salary Increase ):(CPIW: 3.5% in 7/2024)
$2,686.72
3. + Merit Increase or Any Other Cash Amounts Paid
$8,563.92
4. + Moving Expense (Enter $0 unless new Pastor appointment)
$0.00
5. NEW TOTAL CASH SALARY (Lines 1 + 2 + 3 + 4) (Please make sure Line 5 is equal to orgreater than the Required 'Minimum Salary' Amount
$95,210.64
5a. If Pastor is NOT participating in a Conference Health Insurance plan, amount WITHIN Cash Salary that is for INDIVIDUAL Health Care Insurance (such as the Health Exchange). This amount is taxable. READ INSTRUCTIONS
$0.00
6. Amount WITHIN Cash Salary (Line 5) which is designated For Tax-Deferred Pension Contributions (IRC Sec. 403(b))
$15,000.00
7. Amount WITHIN Cash Salary (Line 5) which is designated For Additional Housing-Related Costs (IRC Sec. 107)
$30,000.00
8. Amount WITHIN Cash Salary (Line 5) which is designated For Health Care cafeteria plans (IRCSec. 125)**
$1,000.00
PARSONAGE, HOUSING ALLOWANCE, AND/OR UTILITIES PAID BY THE CHURCH**
NOTE**: Housing amounts and church-paid utilities are part of 'Clergy Compensation'. All such amounts (shown on Lines 6 through 11) 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).
9. Is the Pastor living in the Parsonage, or other Church-Provided housing?
Yes
10. Housing Allowance Paid to the Pastor (in Lieu of a Parsonage) (IRC Sec. 107)
$0.00
11. Utilities: Paid to the Pastor as an Allowance, OR Paid directly to Utility Companies
$7,000.00
12. TOTAL OF HOUSING ALLOWANCE AND/OR ANY CLERGY UTILITIES PAID BY THELOCAL CHURCH (by allowance or directly to Utilities) (Line 10 + Line 11)
$7,000.00
13. TOTAL CHURCH-PAID COMPENSATION (Line 5 + Line 12)
$102,210.64
{Note for Treasurers: Taxable Wages in Box 1 of the Clergy W-2 Form should equal the Cash Salary amount (line 5) minus anyamounts designated on lines 6, 7, & 8 provided that the amounts on Lines 6, 7 & 8 have been expended by year-end for thepurposes designated}.
CHURCH-PAID EMPLOYEE BENEFITS
14. HEALTH INSURANCE PREMIUMS for plan offered by the Conference (Paid to theConference)
IMPORTANT UPDATE! PLEASE READ HEALTH INSURANCE INSTRUCTIONS! 
$9,764.00 
15. PENSION & BENEFIT EXPENSE 
$15,904.43 
15a. Additional Church Contribution (Optional) 
$0.00 
16. TOTAL OF COMP. PLUS HEALTH INS & PENSION (Lines 13 + 14 + 15) 
$127,879.07 
ACCOUNTABLE REIMBURSEMENTS FOR PROFESSIONAL EXPENSES
(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 Expense (Calculated as miles x IRS Rate/Mile (62.5 cents as of 1/1/2023), 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.
17. TOTAL OF ACCOUNTABLE REIMBURSEMENTS FOR PROFESSIONAL EXPENSES
$6,500.00
18. GRAND TOTAL OF ALL CLERGY COMPENSATION AMOUNTS, PLUS HEALTHINSURANCE AND EXPENSE REIMBURSEMENT COSTS (Lines 16 + 17)
$134,379.07
Submitted for District Superintendent approval
Posted in Charge Conference 2023