Finance Report Highlights Continued Stabilization Amid Long-Term Decline in Shares of Ministry
by SUS Communications
The Council on Finance and Administration (CFA) presented its report to the Annual Conference, using a series of comparative graphs to illustrate long-term financial trends in Shares of Ministry (SOM), spending patterns, and allocation shifts among local churches. While the data continues to reflect a significant multi-year decline in overall giving capacity, it also points toward emerging stabilization in how SOM allocations are distributed across the connection.
Long-Term SOM Decline
Graphs presented showed that Gross Shares of Ministry have continued a steady decline since 2020, falling from just over $12 million to just under $7 million projected in 2027. A parallel trend was seen in SOM spending, which decreased from just under $12 million in 2020 to approximately $7.5 million in 2027.
Together, these trends underscore a sustained contraction in the overall financial base supporting the conference connectional system. CFA noted that this shift has required ongoing adjustments to align spending with received giving while maintaining core missional commitments.
Funding Support and Supplement
The report also highlighted how SOM support and supplement funding is structured. The majority of support continues to come directly from local churches, with additional smaller contributions provided through CFA, the Board of Trustees (BOT), the Equipping Vital Congregations (EVC), and the Board of Pensions (BOP).
This blended approach reflects an ongoing effort to balance local church sustainability with connectional responsibility, ensuring that clergy support and conference operations remain stable even amid uneven giving patterns.
Shifts in Allocation Variability
A key area of focus in this year’s presentation was the changing distribution of SOM adjustments among churches. From 2023–2024 to 2025–2026, there was a notable decrease in the number of churches receiving maximum increases, dropping from 551 to 183.
At the same time, the number of churches falling within the middle adjustment range increased significantly, rising from 57 churches in 2023–2024 to 323 churches in 2025–2026. This shift suggests a move toward greater moderation and stability in year-to-year allocation changes, even as overall financial pressures remain.
Continuing Stewardship in a Changing Landscape
Taken together, the graphs presented by CFA reflect a Church navigating both constraint and adaptation. While long-term declines in SOM remain a clear challenge, recent trends in allocation variability suggest a growing effort to smooth impacts across congregations.
The report concluded with an implicit call to continued faithful stewardship—recognizing that even in seasons of reduced resources, the connectional church remains committed to sustaining shared ministry through transparency, adaptation, and collective responsibility.
