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[null,"2020 Actuals thru 9/30/2020","2020 Budget","Scenario #1: In person worship","Scenario #2:Remote worship","Bryer Fund / Special Fund","Notes"]
["Income"]
["   1 General Giving",{"$f":"230824.26","v":230824.26},{"$f":"250000","v":250000},320000.0,320000.0,null,"Average monthly donations for period of pandemic x 12 = expected total for 2020 ($320,890)"]
["   Facilities & Use",{"$f":"13487.5+780","v":14267.5},{"$f":"15000","v":15000},10000.0,300.0,null,"Donations 4/1/2020 -9/30/2020 equaled $4720.00"]
["   Flower Income",{"$f":"690","v":690},{"$f":"2080","v":2080}]
["   Hospitality",{"$f":"495.25","v":495.25},{"$f":"1000","v":1000},1000.0,null,null,"Coffee hour income"]
["   Lenten project",{"$f":"4020","v":4020},{"$nulls":4},"This was a one-time project in 2020"]
["   Safe Car Park",{"$f":"135.42","v":135.42}]
["Total Income",{"$f":"sum(B3:B8)","v":250432.43},{"$f":"((((C3)+(C4))+(#REF!))+(C5))+(C6)","v":"#REF!"},{"$f":"SUM(D3:D8)","v":331000},320300]
["Gross Profit",{"$f":"(B9)-(0)","v":250432.43},"#REF!"]
[]
["Expenses"]
["   Benevolences"]
["      Conference Support",{"$f":"75","v":75},75,75.0,75.0,null,"These are membership support for the El Camino Real Conference of our synod"]
["      Hospitality",{"$f":"586.53","v":586.53},{"$f":"1000","v":1000},500.0,null,null,"This funds our coffee hour supplies, birthday cakes, and other hospitality needs"]
["      Pastor's Discretion",{"$f":"525.18","v":525.18},{"$f":"2000","v":2000},2000.0,2000.0,null,"This is emergency funding for those who ask CGS for assistance"]
["      Pride",null,{"$f":"1000","v":1000},1000.0,1000.0]
["     Safe Car Park",{"$f":"1689.34","v":1689.34},null,750.0,750.0,null,"This anticipates needed outside cleaning services for bathrooms, add'l insurance for program"]
["      Shelter Cooking",{"$f":"1393.99","v":1393.99},{"$f":"2250","v":2250},2250.0,2250.0,null,"This funds meals delivered and/or prepared"]
["      Synod Support",{"$f":"18664","v":18664},{"$f":"25000","v":25000},{"$f":"+D3*0.1","v":32000},32000,null,"We plan to give 10% of actual general giving"]
["   Total Benevolences",{"$f":"SUM(B14:B20)","v":22934.04},31325,38575,38075]
["   Education"]
["      Adult Education",null,{"$f":"1000","v":1000},2356.0,2356.0,null,"Funds include anti-racism training"]
["      Children & Youth Ministry",{"$f":"266.86","v":266.86},{"$f":"900","v":900},400.0,400.0,400.0,"This will fund catechism curriculum & supplies and is funded from the Bryer fund. "]
["      Education Supplies",-30.0,{"$f":"1000","v":1000},500.0,null,500.0,"This will fund curriculum & supplies Godly Play, Jesus & Me & is funded from Bryer"]
["      Library:"]
["         Books and Supplies",null,null,3000.0,null,null,"This will fund more bookshelves and furniture in addition to more books"]
["         Local Speakers",null,null,1000.0,1000.0,null,"This will fund more local speakers on current issues"]
["         Out of Town Speakers",null,null,2000.0,2000.0,null,"This will fund more out of town speakers on current issues"]
["      Total Library",412.1,{"$f":"SUM(C27:C29)","v":0},6000,3000,"6000/3000","All library funds are still drawn from our historical restricted Bryer fund"]
["      Scholarships",175.0,{"$f":"300","v":300}]
["   Total Education",{"$f":"+B23+B24+B25+B30+B31","v":823.96},3200,9256,5756,"6900/3900"]
["   Leadership"]
["      Accountant",9000.0,{"$f":"12000","v":12000},12000.0,12000.0]
["      Administrative Support",9362.41,{"$f":"13717","v":13717},14561.0,13771.0,null,"This funds our copier, office supplies, mailings, postage, web hosting, etc. "]
["      Background Checks",null,{"$f":"50","v":50},50.0,50.0]
["      Payment processing service fees",1576.36,{"$f":"25","v":25},2000.0,2000.0,null,"Amount includes all bank & online fees for our different methods of giving"]
["      Council Expense",{"$f":"56.67","v":56.67},{"$f":"500","v":500},800.0,null,null,"This funds our annual council retreats"]
["      Leadership Training",{"$f":"50","v":50},500,300.0,300.0,null,"This funds continued training and equipping of congregational leaders. "]
["      Synod Assembly",{"$f":"0","v":0},{"$f":"1500","v":1500},1500.0,1500.0,null,"This funds the travel, lodging, and registration of our synod assembly participation. "]
["   Total Leadership",{"$f":"SUM(B34:B40)","v":20045.44},28292,31211,29621]
["   Personnel"]
["      Auto Allowance -Pastor",{"$f":"538.08","v":538.08},{"$f":"1500","v":1500},1500.0,500.0]
["      Health Insurance-Pastor",{"$f":"8346.96","v":8346.96},{"$f":"11703.72","v":11703.72},11297.0,11297.0]
["      Health Ins Allowance-Office Mgr",null,null,6000.0,6000.0,null,"Is included in office manager's wages as a stipend-drawn out here for visibility"]
["      Pastor's Continuing Education",150.0,{"$f":"1000","v":1000},700.0,700.0]
["      Payroll Expenses",1279.38,{"$f":"2860","v":2860},1700.0,1700.0,null,"These are monthly Intuit (quickbooks) payroll fees"]
["      Retiree Support-Pastor",{"$f":"6441.51","v":6441.51},{"$f":"8205.68","v":8205.68},9954.0,9954.0]
["      Housing Equity",null,null,2986.0,2986.0,null,"When Pastor is in a parsonage, 3% housing equity is given to assist in purchase of a home upon retirement"]
["      Taxes",8350.0,{"$f":"23623.78","v":23623.78},12500.0,12500.0,null,"Payroll taxes for all employees"]
["      Other",{"$f":"375+1798.85","v":2173.85},{"$nulls":4},"Includes previously combined categories of staff gift, cal chamber, supplies, misc. continuing ed. "]
["      Wages",156456.0,{"$f":"206104.66","v":206104.66},null,null,null,"In 2020, there was no breakdown in wages by staff position"]
["         Pastor",null,null,69677.0,69677.0,null,"Based on Synod compensation guidelines "]
["      Pastor Jared",{"$nulls":5},"From Synod funds and donations"]
["      Pastor Sabbatical",{"$nulls":5},"$9600 Defer to 2022 Budget"]
["         Office Manager",null,null,57564.0,57564.0,null,"Assumes a 2.5% increase over 2020 budget"]
["         Church Musician",null,null,30613.0,30613.0,null,"Assumes a 2.5% increase over 2020 budget"]
["         Choir Director",null,null,11662.0,11662.0,null,"Assumes a 2.5% increase over 2020 budget"]
["         Housekeeper",null,null,19785.0,19785.0,null,"Assumes a 2.5% increase over 2020 budget"]
["         Sexton ",null,null,6458.0,6458.0,null,"Assumes a 2.5% increase over 2020 budget"]
["         Nursery Attendant",null,null,1817.0,null,1817.0,"This staff position is funded by the Bryer Fund (section: Sunday School) "]
["      CalChamber/Hr CA Subscription",null,null,349.0,349.0,null,"This subscription is used by the personnel committee for compliance "]
["      WC Insurance",1792.3,{"$f":"954.51","v":954.51},2500.0,2500.0]
["      Remote-Internet Subsidy",null,null,null,2700.0,null,"This figure = 3 employees x $75/month x 12 months  "]
["   Total Personnel",{"$f":"SUM(B43:B64)","v":185528.08},255952.35,247062,246945]
["   Property"]
["      Disposal",{"$f":"4162.88","v":4162.88},{"$f":"5000","v":5000},{"$f":"+C67*1.05","v":5250},{"$f":"+C67*1.05","v":5250},null,"Anticipated 5% increase over 2020 budget"]
["      Electric",{"$f":"6009.47","v":6009.47},{"$f":"5500","v":5500},5775,5775,null,"Anticipated 5% increase over 2020 budget"]
["      Gas",{"$f":"47.19","v":47.19},{"$f":"4000","v":4000},4200,4200,null,"Anticipated 5% increase over 2020 budget"]
["      Janitorial Expense",{"$f":"577.29","v":577.29},{"$f":"1000","v":1000},1050,1050,null,"Anticipated 5% increase over 2020 budget"]
["      Landscaping",null,{"$f":"500","v":500},525,525,null,"Anticipated 5% increase over 2020 budget"]
["      Maintenance",{"$f":"3666.53","v":3666.53},{"$f":"14700","v":14700},{"$f":"+C72*1.05+6000","v":21435},{"$f":"+C72*1.05+6000","v":21435},null,"Anticipated 5% increase over 2020 budget plus needed parsonage repairs"]
["      Property Taxes/Insurance",{"$f":"8548.75","v":8548.75},{"$f":"11200","v":11200},{"$f":"+C73*1.05","v":11760},{"$f":"+C73*1.05","v":11760},null,"Anticipated 5% increase over 2020 budget"]
["      Telephone",{"$f":"2328.47","v":2328.47},{"$f":"2000","v":2000},2100,2100,null,"Anticipated 5% increase over 2020 budget"]
["      Water",{"$f":"2422.8","v":2422.8},{"$f":"3500","v":3500},3675,3675,null,"Anticipated 5% increase over 2020 budget"]
["   Total Property",{"$f":"SUM(B67:B75)","v":27763.38},47400,55770,55770]
["   Worship & Music Ministry"]
["   Association Fees",null,null,300.0,300.0,null,"This covers membership fees for the ALCM"]
["      Choir:"]
["         Choral Music",{"$f":"174.75+16","v":190.75},{"$f":"424.8","v":424.8},425.0,283.0,null,"Average of one new music for each choir x 6"]
["         Travel and Outreach",null,null,250.0,null,null,"Keynotes outreach"]
["         Training and Workshops",null,null,425.0,null,null,"Choir workshop/vocal clinic; ASCA Membership"]
["         Choir Supplies",30.0,null,100.0,null,null,"Folders, lights, accessories for cantatas/concerts"]
["         Video/Audio Apps & License",null,null,null,300.0,null,"Equipment needed for choir videos"]
["      Total Choir Expense",{"$f":"SUM(B80:B84)","v":220.75},424.8,1200,583]
["      Columbarium",570.85,{"$f":"500","v":500},null,null,null,"10 new urns were purchased in 2020 and no new purchases are anticipated"]
["      Drummer",2070.0,{"$f":"3760","v":3760},4750.0,null,null,"This figure funds a drummer for 50 weeks @ $95 each week"]
["      Flowers",830.3,{"$f":"2262","v":2262},{"$f":"45*52-2080","v":260},null,null,"Sunday flowers are never fully covered by donations. There is always an expense to the church. "]
["      Guest Musicians",null,{"$f":"800","v":800},700.0,null,null,"This anticipates additional musicians for special occasions"]
["      Instruments",null,{"$f":"1000","v":1000},1500.0,null,null,"Piano Tunings, maintenance"]
["      Pulpit Supply",700.0,{"$f":"3000","v":3000},{"$f":"275*6","v":1650},1650.0,null,"This figure assumes $275 x 6 worship services for supply preaching"]
["      Substitute Musician",null,{"$f":"700","v":700},700.0,null,null,"This figure assumes 4 Sunday substitutions @ $175 per Sunday"]
["      Worship Music",736.33,{"$f":"900","v":900},950.0,950.0,null,"This figures covers all current licenses plus $125 for add'l music"]
["      Worship Supplies",3786.11,{"$f":"2000","v":2000},2000.0,null,null,"This figure covers supplies for in-person worship (candles, wafers, etc)"]
["   Total Worship & Music Ministry",{"$f":"SUM(B85:B94)+B78","v":8914.34},15346.8,14010,3483]
["Total Expenses",{"$f":"+B95+B76+B65+B41+B32+B21","v":266009.24},381516.15,395884,379650]
[]
["Net Operating Income",{"$f":"+B9-B96","v":-15576.81},"#REF!",-64884,-59350,"8717/5717"]
[]
[]
["Other Income"]
["   Change in Value of Account",{"$f":"66422.79","v":66422.79},{"$f":"20000","v":20000},null,null,null,"Total investment gain in 2020 as of 10/1/2020 is $63,385. This will change before the end of the year! "]
["   Other Giving",2991.0,{"$nulls":4},"This is an adjustment in accounting going back to 2018"]
["   St. John's Gift",95000.0,{"$nulls":4},"This is a one-time donation from St. John's Lutheran in Sunnyvale "]
["Total Other Income",{"$f":"SUM(B102:B104)","v":164413.79},{"$f":"C102","v":20000},"",""]
["Net Other Income",{"$f":"+B105","v":164413.79},{"$f":"(C105)-(0)","v":20000},0,0]
[]
["Other Expenses"]
["   Depreciation Expense",{"$f":"3259.71","v":3259.71},"This is a noncash expense",null,null,null,"This is explained in accompanying letter"]
["   Interest Expense",{"$f":"30.14","v":30.14},"Interest on $10K PPP loan",null,null,null,"This what we have paid so far on our PPP loan"]
["Total Other Expenses",{"$f":"((B109)+(B110))","v":3289.85}]
[]
["Net Income",{"$f":"+B98+B105-B111","v":145547.13},"#REF!",-64884,-59350,"8717/5717"]