[Foreword.—In the interest of markedly reducing, if not well-nigh eliminating, Sabbath calls for current church expense, and fostering a more worshipful spirit in our Sabbath assemblages, we asked Elder Roberts to present the "apportionment plan" which he has followed with success for many years. L. E. F. ]
In establishing and carrying on the plan here' inafter outlined, the following procedure will prove to be natural, logical, and effective:
1. Call all the officers of the church to a special church council-meeting.
2. With the assistance of the treasurer and the deacons, make an estimate of the next year's church expense, including that of the church school. In this estimate should be included the janitor's services (if a janitor is employed); treasurer allowance (if it is a large church where the treasurer is remunerated); water, heat, and light; an ordinary amount for necessary repairs and upkeep; stationery and postage; and other regular items as needed. This will determine what the combined church and church school expense will be for the coming year.
3. Make a careful and proper estimate of the amount of tuition and pledges that may be expected from those who are supporting the church school by the tuition and pledge method. Subtract this from the total sum arrived at in estimating the cost of operating the church and church school. This will leave a balance which can properly be called church expense, even though it includes a monthly division of a portion of the church school expense, for it is possible that tuition and school pledges alone may not be sufficient to cover the entire expense of the church school for the year.
4. This balance should then be apportioned among all the members of the church, young and old, father, mother, and children, in an equitable way.
Let all present at the officers' meeting, in a most friendly, open-hearted, helpful, and kindly way, make a survey of the entire church record. Beginning with the first name on the record, let a sum be set opposite each name as his apportioned share of church expense for monthly payment, as follows:
The first name on the record, let us say, is Andrews; and in this family there are the father, mother, and two children. All present, taking into consideration Brother Andrews' circumstances (perhaps Brother Andrews is present as one of the officers and joins with the other brethren in fixing the amount), set opposite his name, say $2 a month; opposite Sister Andrews' name, $1 a month; opposite Johnnie's name, if Johnnie is old enough to earn something at odd times, 25 cents a month; and opposite Susie's name, who may be young and without any earning capacity, 5 or 10 cents a month. The officers then go through the entire church record, setting a sum opposite each name.
In apportioning these sums, consideration should be given to all ordinary factors entering into the case. For instance, while Brother Andrews may have no children in school, or possibly no children to support, Brother Brown, in practically the same circumstances as Brother Andrews (and this should not be too carefully scrutinized), may have two or three children in the school, for which he must pay tuition and for whom he must, of course, provide a living.
Brother Andrews may have been apportioned $2, more or less, a month; his wife, $1 more or less, a month, as the case may be; while Brother Brown, paying tuition and having other heavy expenses, would be apportioned only $1, his wife 50 cents, and his children 5 cents each.
Of course, questions in connection with such items can be equitably worked out as the officers counsel over matters.
5. After the entire church record has been gone over, the amounts set opposite all the names are added together, and comparison is made to see if the total sum is sufficient, more than enough, or less than enough, to meet the balance of the church expense. If it is more than enough and all have agreed and are still agreeable to the amounts, perhaps a repair or other reserve could be added to the church expense budget. If it is less than enough, then the list should be gone over again, and just a little added to each name—certain ones present possibly volunteering to assume a little heavier load—until a sufficient amount has been reached to cover the church expense, with 10 or 15 per cent additional to provide for possible shrinkage in collections on account of unavoidable sickness, death, removal by letter, and so forth.
6. A committee of three should then be appointed, consisting of the pastor or elder, the treasurer, and the clerk. The business of this committee is to function as an apportioning committee during the year. When new persons come into the church by letter or by baptism, this committee should apportion them a reasonable amount and send them the first letter, so they can understand the plan upon which the church is working. Thus all new members of the church immediately begin to assist in bearing the local church expense, and from the start feel that they are a part of the church family.
Advantages of the Plan
Some of the advantages of this plan are as follows: Some amount is apportioned to each member of the church. Every member is permitted to adjust the amount to his own satisfaction. Those newly coming into the church immediately become supporters of the local funds. Those living away from the church, who under the ordinary methods seldom contribute toward church expense, because they are not present when collections are taken up, will respond to their letters with substantial donations to assist in keeping up their home church, though they may not be present.
Every member of the church, old and young, receives a personal, sealed letter from the pastor and church clerk once a quarter. The children and young people of the church are thus made an integral part of the church family activities, and they are taught to do their part and to feel that because of having done so they are really a part of the church family.
In carrying out the foregoing plan, certain cautions will need to be observed:
1. Do not put anything but regular items in the budget. All irregular or unusual expense items should be taken care of in some other way.
2. Do not send family letters. Address each member separately in a sealed envelope, varying the form where there is more than one church member in the family. The younger members will appreciate this remembrance.
3. Do not abolish your tuition and pledge plan for the church school.
4. Do not fail to send a letter at the close of each quarter.
5. Do not hold any unpaid accounts against any member for his monthly amount beyond the end of the year. Begin each year anew, accounting that each member has done his best in the past.
(To be continued)
