Click here to view the proposed 2022-23 JUC Operating Budget

Introduction

The proposed budget presented here was developed with the following considerations:

  • Estimates of expected income
  • Program and facility budget information provided by staff
  • Salary comparison data by position
  • National and local measures of cost-of-living increases
  • Supervisor pay increase recommendations
  • Leverage points to balance projected income and expenses

As was the case for the last two years (or longer considering the Making Room project!), we have some uncertainty in the system. There will be new staff members and we will need to stay prepared for possible COVID impacts. That said, we remain in good financial condition with healthy reserves and a generously pledging congregation.

Making Room

The effort to swap church properties with Lakewood Church of the Nazarene continues to be on hold indefinitely. Thus, this budget does not contemplate any costs due to moving.

Budget Details

Income

Pledging is projected to be slightly lower than the budget for 21/22 mostly because of a net decrease in members. People have increased their pledges, but we have lost some larger pledges and have also dropped in membership and pledging households. Now that we have reopened, we expect that trend to be reversed.

We are estimating higher fundraising income this year with another change in approach. The special matching email asks we did at the ends of 2020 and 2021 were extremely successful, and very easy to manage. We plan to repeat that strategy again between Thanksgiving and New Year’s Day. We also had a paddle raiser as part of the auction with the funds going to operations rather than a special project (as had been the prior practice) and also plan to repeat that next year.

Rental and sales are projected to rebound a bit, although the OLLI program is still in flux and may not come back fully in the fall.

Like last year, we have included an allocation from the COVID Recovery Funds as part of the budget. JUC received Paycheck Protection Funds of $141,000 in 2021 and we expect to receive $124,000 from the Employee Retention Credit sometime in the next few months. $50,000 of the reserve generated by these funds is employed in the proposed budget.

Expenses

Program expenses are “back to normal” in this proposed budget as are church operations.

The pledge to the UUA Annual Program Fund has been dropped from the full ask by $10,000 as it was for the two prior fiscal years.

Personnel expenses are budgeted to increase 5.3% over last year. This includes some adjustments for some positions to bring them in line with salary data and a cost-of-living increase for all remaining positions of 4% (note that inflation was around 7%). Estimates for the Assistant Minister and Director of Faith Formation positions are included based on the ranges predicted and expected benefit coverage.

Conclusion

This budget reflects an increase of around 4.7% compared to 2021/22 fiscal year. We welcome your questions. Carol Wilsey, our Business Administrator, can take your call (303-279-5282) or email (carolwilsey@jeffersonunitarian.org) if you have any questions about the numbers or details in the proposed budget.