HeartLine  -  September 2011 
Calculating the WEF Formula – Is it as complicated as it seems? Not really! Here’s How to Calculate WEF Giving on Funding the Mission (FTM) Web Site.
The new funding plan for the Church of the Nazarene is based on current year church income less anything that is given to the World Evangelism Fund or Approved Ten Percent Special. We request that each church give 5.5 percent of current income for World Evangelism Fund (WEF).
 
The 5.5 percent goal is a minimum that we hope churches will give for the global mission: making Christlike disciples in the nations. We recognize each church that gives at least 5.5 percent for WEF as a World Evangelism Church. We recognize each church that gives at least 5.7 percent for WEF as a World Evangelism Church of Excellence.
 
How should you calculate your 5.5 percent goal correctly? The best method is to utilize the Funding the Mission Web site (www.fundingthemission.org). Simple-to-use tools there will actually calculate the exact allocation for you.
 
On the Funding the Mission Web site, the “Home/Dashboard” shows “Income and Contribution Status” and reflects your church’s giving as it is received. The “Planning Calculator” will assist your church as you plan a budget for the coming year.
 
When you attempt to determine a goal using the straight 5.5 percent, you will give beyond the World Evangelism Fund goal at the end of the year. How this happens is explained below. While we honor your church for giving beyond the basic WEF goal, we want to be fair to you.

Example: your church gives $1,000 total tithe and offerings. You could send $55 for WEF, but you will be over 5.5% a little. That’s because the base income ($1,000) minus what has been sent in for WEF and Approved Ten Percent Specials ($55) is no longer $1,000. The base is now $945 ($1,000 - $55 = $945) and $55 is 5.82% of $945. 
 
Actually, the exact amount you would need to send in for a $1,000 total income is $52.14. That’s because total income ($1,000) minus missions giving ($52.14) gives you a base of $947.86. And $52.14 is 5.5 percent of $947.86.

You can see from the example above that deriving the actual amount to achieve the 5.5 percent goal is not a very intuitive process unless you excelled in algebra during high school. So, we developed the FTM Web site (www.fundingthemission.org) to help each local church to track and calculate participation in the global mission of the church. To utilize this site is as easy as typing in your church’s total income, hit enter, and see your goals!
 
The WEF calculation presumes that the church will send in that amount for WEF when it makes the calculation. However, allocations for Pensions and Benefits (P&B), Education, and other allocations will display a full percentage on the reported income: $20 in the case of $1,000 income until the WEF money is posted at the General Treasurer’s office.  
 
When the church’s WEF contribution of $52.14 is posted by the General Treasurer’s office, then the $20 goal for P&B goes down to $18.96. So, the online tool calculates the WEF as if you are going to send it, but calculates the others based on what has actually been received by the General Treasurer for WEF and Approved Ten Percent Specials.
 
In other words, when your WEF and Approved Ten Percent Specials post to the General Treasurer’s records, you will see your goals go down slightly for P&B, Education, etc. That is why it is best to report income and send in allocations regularly. Thank you for giving generously to the World Evangelism Fund. We hope that your church will even consider giving WEF at the 5.7 percent level to become a World Evangelism Church of Excellence.
 
Daniel Ketchum found the following example from a church in Ohio where they explain to their congregation how the funds they give are allocated for WEF. 
   

 
This is the back the back page of the weekly worship folder from the Pickerington Church of the Nazarene in suburban Columbus, Ohio. This shows the attendance and finances from the prior week with the following disclosure, which applies to unrestricted donations as well as designated gifts: "A 10% tithe of all monies donated, designated or unrestricted, are contributed to world evangelism and denominational allocations."
 

 

 

Printable Versions of HeartLine 

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Downloadable Resouces
 
  July 2011 Funding the Mission Report
  Districts Giving 100%
  JFHP 2011 Christmas Outreach Offer 
  Churches Sending 2010 CCKs and SPPs
  Churches Sending 200+ CCKs and SPPs in 2010
  The Country with the Most _____