Budgeting for Your Annual Program Fund Contribution When Your Fiscal Year Differs
Question: How do we budget and pay the Annual Program Fund (APF) contribution to the Unitarian Universalist Association (UUA) when our congregation's fiscal year differs from that of the UUA?
Answer: The preferred method for budgeting and paying APF contributions is on a monthly (or quarterly) basis. Since UUA expenses are essentially constant throughout the year, payment of APF contributions on a monthly basis assists cash flow for the UUA, much the same way that monthly payment of members' pledges do in your congregation.
The UUA's fiscal year is always from July 1 through June 30.
Your congregation's contribution to the Annual Program Fund and determination of full “Fair Share” status are based on what is actually received by the UUA during its fiscal year, regardless of the fiscal year of your congregation or the date on which a check was written.
If your congregation has the same fiscal year as the UUA, the congregational budget and payment for the APF should match the UUA records. It is important that all payments be received by the UUA's bank P.O. Box prior to June 30, so that credit is given in the correct fiscal year.
For a congregation's General Assembly delegates to be able to wear Honor Society ribbons, full Fair Share payment must be received prior to General Assembly—preferably by June 1.
If your congregation's fiscal year differs from that of the UUA, it may be necessary for the congregation's fiscal year budget to include portions of the APF contribution from two different UUA fiscal years. Using the monthly payment method, the congregational fiscal year budget should be based on the number of months which fall into two UUA fiscal years. Consider the following example for a congregation with 120 members:
UUA Fiscal Year 2010 (7/1/09-6/30/10):
Example 1:
Congregation Fiscal Year = January-December
Members: 120
Fair Share per member: $56. Total Fair Share: $6,720
Monthly gifts:
July 07-December 07 = 6 months @ $560 = $3,360
January 08-June 08 = 6 months @ $540 = $3,360
Total gifts = $6,720
Alternatively, your congregation could give the entire amount between January and June, either in a lump sum or in monthly gifts.
Example 2:
Congregation Fiscal Year = September-August
Members: 120
Fair Share per member: $56. Total Fair Share: $6,720
Monthly gifts:
July 07-August 07 = 2 months @ $560 = $1,120
September 07-June 08 = 10 months @ $560 = $5,600
Total gifts = $6,720
Alternatively, your congregation could give the entire amount between September and June, either in a lump sum or in monthly gifts.
When submitting your congregation's pledge to the APF, it is essential to remember that the pledge is for the UUA's fiscal year and should reflect your expected payment pattern. Thus, your pledge to the UUA may reflect payments from two different congregational fiscal years if your fiscal year differs from the UUA's
The keys to meeting Fair Share still remain the UUA fiscal year and the dates of payment to the UUA. In the first example above, the congregation will meet Fair Share as long as it contributes $6,720 to the UUA between 7/09 and 6/10, regardless of which congregational fiscal year the payments fall into.
Your District APF Chair or the UUA-APF Office would be glad to help you with the specific situation in your congregation. If you need assistance or have questions, contact the Annual Program Fund Office, Unitarian Universalist Association, 25 Beacon Street, Boston, MA 02108; (617) 948-6512; apf @ uua.org. Or you may contact your District APF Chair directly.
Last updated on Tuesday, September 8, 2009.
