Financial Information

2010 Financials through July

2009 Financials through December

Note: A description of Financial Statement Categories of Income and Expense are shown below.

Operating Income

Pledges

Actual collections on pledges

Contributions

Gifts from non-members and visitors which are in the form of a check

Faithful Ones

All undesignated loose currency offerings

Other Income

Interest income, building use, weddings, and funeral income

Operating Expenses

Personnel

SPC staff salaries, group health insurance, pension benefits, employer payroll taxes, continuing education allowances, and discretionary spending allowances

Finance

Salary and employer payroll taxes for church treasurer and any financial audit/review related expenses 

Administration: Mortgage, Utilities, Insurance

Mortgage, utilities (electric, gas, water/sewer, sanitation, telephone, and internet), insurance 

Administration: Office

Postage, copy machine, office supplies, computer expenses, bank and vendor service fees, interest expense on any short-term line of credit borrowings 

Building & Grounds

Yard work, heating/air conditioning maintenance and repair, building security, general maintenance/supplies/repairs, elevator and playground maintenance, church sound and lighting, church vans and buses 

Long Range Planning

Expenses related to implementation of SPC's long-term plans 

Session

Session meals, elder training, and annual report meeting expenses 

Stewardship

Cost of annual giving envelopes and stewardship campaign 

Presbytery Benevolences

Contributions to the Presbytery's General Benevolences and Per Capita Tax, donations to Columbia Seminary Theological Education Fund 

SPC Disaster Relief Fund Support

Expenses related to mission building trips in areas affected by Hurricane Katrina 

Local Missions

Support of various local missions including SPC Food Pantry, Habitat for Humanity, Druid Hills Night Shelter, Interfaith Outreach Home, and NETWORKS; also includes benevolence market expenses 

World Wide Ministries

Support of various world-wide missions including Burkina Faso, ECHO Project, Living Waters, Heifer Project, Carmel Community, Just Coffee, and Presbyterian Disaster Relief 

Christian Education

Sunday School curriculum, supplies, and programs, Sunday nursery workers and worship preparation, Confirmation, VBS, church library, summer intern and programs 

Youth & Young Adults

Youth fellowship, meals, and Bible study, mission trip, Senior and Junior High retreats, Montreat, young adult programs 

Church Family Ministries

Grace Connections meals and programs, kitchen equipment and supplies, church lunches, church family retreat, Sunday coffee 

Congregational Care

Spiritual retreats, support of the Shallowford Family Counseling Center, and support of Care Ministers and Alzheimer's Group 

Welcoming

Newsletter, advertising, brochures and printing, banners, new member and visitor care 

Music

All church choirs, instrumentalists, Chapel Choir annual tour, Children's Choir Reinhardt Choir Camp, substitute accompanists, organists and conductors 

Worship

Bulletins, flowers, special services/music, communion supplies, copyright license fees, guest ministers, advent decorations , church sound system maintenance 

Pastor Nominating Committee

Expenses associated with the search for a new senior pastor 

Special Offerings (flow-through)

Received

Special Offerings collected for One Great Hour, Presbyterian Homes, and Joy Gift and any other unbudgeted but designated gifts for specific entities 

Disbursed

Disbursements of the above referenced offerings