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| Eastminster Presbyterian Church | |||
| 2026 and 2025 Budgets | |||
| After Administrative Committee meeting changes to General Mission benevolence, 2.7% raises and outreach committee correction. | |||
| Accounts | 2026 Proposed Budget | 2025 Budget | Budget $ Change Increase (Decrease) |
| Revenues | |||
| Income | |||
| Offerings | |||
| 4001 Identifiable Pledges - Adults | 289,000.00 | 268,000.00 | 21,000.00 |
| Total Offerings | 289,000.00 | 268,000.00 | 21,000.00 |
| Committee Income | |||
| 4420 Christian Education | 0.00 | 0.00 | 0.00 |
| 4460 Outreach Committee | 0.00 | 0.00 | 0.00 |
| Total Committee Income | 0.00 | 0.00 | 0.00 |
| Other Income | |||
| 4020 Rental Receipts | 7,180.00 | 6,420.00 | 760.00 |
| 4024 Owen's Endowment Income | 48.00 | 50.00 | (2.00) |
| 4029 Memorials | 500.00 | 500.00 | 0.00 |
| 4037 Fellowship Breakfast | 384.00 | 540.00 | (156.00) |
| 4038 Neighborhood Breakfast | 2,800.00 | 1,800.00 | 1,000.00 |
| 4039 Can Recycling | 80.00 | 80.00 | 0.00 |
| 4042 Pastor's Discretionary offering | 2,400.00 | 1,200.00 | 1,200.00 |
| 4046 Grocery Rebates | 12.00 | 12.00 | 0.00 |
| Total Other Income | 13,404.00 | 10,602.00 | 2,802.00 |
| Total Income | 302,404.00 | 278,602.00 | 23,802.00 |
| Total Revenues | 302,404.00 | 278,602.00 | 23,802.00 |
| Expenses | |||
| Benevolences | |||
| 5001 General Mission | 4,800.00 | 13,392.00 | (8,592.00) |
| 5002 Theological Education Fund | 500.00 | 500.00 | 0.00 |
| 5003 Pleasant Grove Food Pantry | 2,880.00 | 2,700.00 | 180.00 |
| 5007 E. Dallas County Cluster-Gen Dues | 100.00 | 100.00 | 0.00 |
| 5008 E. Dallas County Cluster-Guatemala Pastors | 200.00 | 200.00 | 0.00 |
| 5009 E. Dallas County Cluster-Guatemala Nutrition | 400.00 | 400.00 | 0.00 |
| 5011 Pastor's Discretionary Expense | 2,040.00 | 1,920.00 | 120.00 |
| 5012 Presbyterian Children's Homes and Services | 500.00 | 500.00 | 0.00 |
| Total Benevolences | 11,420.00 | 19,712.00 | (8,292.00) |
| Administrative Expenses | |||
| Payroll | |||
| Salaries/Benefits | |||
| Pastor | |||
| 5102 Salary | 14,700.00 | 12,100.00 | 2,600.00 |
| 5103 Housing | 25,000.00 | 25,000.00 | 0.00 |
| 5104 Deferred Compensation | 0.00 | 0.00 | 0.00 |
| Total Pastor | 39,700.00 | 37,100.00 | 2,600.00 |
| Presbytery Required Pastor Benefits | |||
| 5106 Pension Plan | 3,374.50 | 3,153.50 | 221.00 |
| 5107 Medical/LTD/TD Insurance | 595.50 | 556.50 | 39.00 |
| Total Presbytery Required Pastor Benefits | 3,970.00 | 3,710.00 | 260.00 |
| Pastor Reimbursements | |||
| 5108 Car Allowance | 1,000.00 | 1,500.00 | (500.00) |
| 5109 Continued Education & Prof. Exp. | 1,500.00 | 1,000.00 | 500.00 |
| 5110 Telephone Allowance | 0.00 | 0.00 | 0.00 |
| Total Pastor Reimbursements | 2,500.00 | 2,500.00 | 0.00 |
| Administrative Assistant | |||
| 5120 Salary | 27,723.00 | 26,994.00 | 729.00 |
| 5121 Continued Education/Memberships | 500.00 | 500.00 | 0.00 |
| 5122 Medical Insurance | 1,440.00 | 0.00 | 1,440.00 |
| 5123 Telephone Allowance | 600.00 | 600.00 | 0.00 |
| Total Administrative Assistant | 30,263.00 | 28,094.00 | 2,169.00 |
| Music Director | |||
| 5140 Salary | 16,155.00 | 15,730.00 | 425.00 |
| 5141 Continued Education / Memberships | 250.00 | 250.00 | 0.00 |
| Total Music Director | 16,405.00 | 15,980.00 | 425.00 |
| Organist | |||
| 5150 Salary | 14,942.00 | 14,549.00 | 393.00 |
| 5151 Continued Education / Memberships | 250.00 | 250.00 | 0.00 |
| Total Organist | 15,192.00 | 14,799.00 | 393.00 |
| Audio Visual Technician | |||
| 5153 Salary | 9,859.00 | 9,600.00 | 259.00 |
| 5154 Continued Education / Memberships | 250.00 | 250.00 | 0.00 |
| Total Audio Visual Technician | 10,109.00 | 9,850.00 | 259.00 |
| 5160 Custodian's Salary | 15,742.00 | 15,328.00 | 414.00 |
| 5170 Nursery Attendant's Salary | 1,848.00 | 1,700.00 | 148.00 |
| 5180 Activities Hostess / Host | 2,711.00 | 2,500.00 | 211.00 |
| Total Other Staff | 20,301.00 | 19,528.00 | 773.00 |
| Total Salaries/Benefits | 138,440.00 | 131,561.00 | 6,879.00 |
| Employment Taxes | |||
| 5192 Social Security Tax | 5,516.76 | 5,356.86 | 159.90 |
| 5193 Medicare Tax | 1,290.21 | 1,252.81 | 37.40 |
| Total Employment Taxes | 6,806.97 | 6,609.67 | 197.30 |
| Total Payroll | 145,246.97 | 138,170.67 | 7,076.30 |
| Church Office | |||
| 5201 Postage | 540.00 | 950.00 | (410.00) |
| 5202 Supplies | 2,500.00 | 2,500.00 | 0.00 |
| 5203 Equipment Repair/Purchase | 3,000.00 | 3,000.00 | 0.00 |
| 5204 Technology/Web Site | 5,400.00 | 5,400.00 | 0.00 |
| 5205 Telephone/Internet | 4,600.00 | 4,600.00 | 0.00 |
| 5206 Memberships, dues, fees | 1,200.00 | 1,200.00 | 0.00 |
| Total Church Office | 17,240.00 | 17,650.00 | (410.00) |
| Committee Expenses | |||
| Worship | |||
| 5401 Pulpit Supply | 1,600.00 | 1,600.00 | 0.00 |
| 5402 Substitute Choir Director | 1,200.00 | 1,200.00 | 0.00 |
| 5403 Substitute Organist | 1,600.00 | 1,600.00 | 0.00 |
| 5404 Supplies & Cleaning | 400.00 | 400.00 | 0.00 |
| 5405 Sanctuary Decorations | 800.00 | 800.00 | 0.00 |
| 5406 Audio Visual Equipment | 1,000.00 | 5,100.00 | (4,100.00) |
| 5407 Sound Technician | 200.00 | 200.00 | 0.00 |
| Music | |||
| 5301 Music and Licensing | 1,500.00 | 1,500.00 | 0.00 |
| 5302 Choir Retreat/Choir Dinner | 400.00 | 400.00 | 0.00 |
| 5303 Guest Musicians | 2,500.00 | 2,000.00 | 500.00 |
| 5304 Supplies and Cleaning | 300.00 | 400.00 | (100.00) |
| 5305 Instrument Repair/Tuning | 800.00 | 800.00 | 0.00 |
| 5306 Choir Other | 5,300.00 | 0.00 | 5,300.00 |
| Total Music | 10,800.00 | 5,100.00 | 5,700.00 |
| Total Worship | 17,600.00 | 16,000.00 | 1,600.00 |
| Christian Education | |||
| 5421 Curriculum | 1,200.00 | 1,000.00 | 200.00 |
| 5422 Educational Supplies | 100.00 | 200.00 | (100.00) |
| 5423 Leadership Training | 400.00 | 300.00 | 100.00 |
| 5425 Special Adult Education | 1,600.00 | 1,500.00 | 100.00 |
| 5426 Children's Activities | 700.00 | 400.00 | 300.00 |
| 5427 Nursery | 300.00 | 500.00 | (200.00) |
| 5428 Children's Camp and Conferences | 300.00 | 300.00 | 0.00 |
| 5429 Transportation | 500.00 | 500.00 | 0.00 |
| 5430 Special Events | 1,500.00 | 200.00 | 1,300.00 |
| 5431 Youth Retreats | 1,000.00 | 1,000.00 | 0.00 |
| 5432 Youth Summer Camps/Conferences | 1,000.00 | 800.00 | 200.00 |
| 5433 Youth Program | 1,000.00 | 1,000.00 | 0.00 |
| 5434 Sponsor Expenses | 500.00 | 200.00 | 300.00 |
| 5435 Scholarships | 300.00 | 150.00 | 150.00 |
| 5436 Background Checks | 300.00 | 300.00 | 0.00 |
| Total Christian Education | 10,700.00 | 8,350.00 | 2,350.00 |
| Congregational Care | |||
| 5451 Care of Members | 600.00 | 600.00 | 0.00 |
| 5452 Fellowship Supplies & Programs | 1,600.00 | 1,500.00 | 100.00 |
| 5453 Activities/Scholarships | 0.00 | 0.00 | 0.00 |
| 5454 Personal Devotions | 700.00 | 600.00 | 100.00 |
| Total Congregational Care | 2,900.00 | 2,700.00 | 200.00 |
| Outreach | |||
| 5461 Emergency Food Pantry | 250.00 | 250.00 | 0.00 |
| 5462 Mission Programs | 500.00 | 200.00 | 300.00 |
| 5463 Special Needs | 100.00 | 100.00 | 0.00 |
| 5464 Neighborhood Breakfast | 15,050.00 | 7,300.00 | 7,750.00 |
| 5465 Outreach Other | 2,000.00 | 250.00 | 1,750.00 |
| 5466 Communications/Website | 10,000.00 | 100.00 | 9,900.00 |
| 5467 Christmas Outreach | 2,100.00 | 2,000.00 | 100.00 |
| Total Outreach | 30,000.00 | 10,200.00 | 19,800.00 |
| Stewardship | |||
| 5471 Stewardship Other | 600.00 | 600.00 | 0.00 |
| 5472 Electronic Giving | 3,200.00 | 3,500.00 | (300.00) |
| Total Stewardship | 3,800.00 | 4,100.00 | (300.00) |
| House & Property | |||
| 5481 Insurance | 44,000.00 | 38,000.00 | 6,000.00 |
| 5485 Lawn Care/Grounds Maintenance | 15,000.00 | 14,000.00 | 1,000.00 |
| 5486 Building Maintenance | 13,000.00 | 16,000.00 | (3,000.00) |
| 5491 Pest Control | 500.00 | 500.00 | 0.00 |
| Utilities | 0.00 | ||
| 5484 Alarm Service | 900.00 | 825.00 | 75.00 |
| 5487 Water/Sewer | 5,000.00 | 5,000.00 | 0.00 |
| 5488 Electric Service | 10,500.00 | 13,500.00 | (3,000.00) |
| 5489 Gas Service | 3,700.00 | 3,000.00 | 700.00 |
| 5490 Trash Collection | 2,250.00 | 1,800.00 | 450.00 |
| Total Utilities | 22,350.00 | 24,125.00 | (1,775.00) |
| Total House & Property | 94,850.00 | 92,625.00 | 2,225.00 |
| Total Committee Expenses | 159,850.00 | 133,975.00 | 25,875.00 |
| Total Administrative Expenses | 322,336.97 | 289,795.67 | 32,541.30 |
| Total Expenses | 333,756.97 | 309,507.67 | 24,249.30 |
| Net Total | (31,352.97) | (30,905.67) | (447.30) |
