During the 2026 Annual Conference session, members will vote on the Consent Calendar. The Consent Calendar includes items such as Cabinet Resolutions, including church closures, equitable compensation policies, a Resolution for Housing/Parsonage Allowance for Clergy, Staff and District Superintendents, and a Resolution Relating to Rental/Housing Allowances for Active, Retired, and Disabled Clergy Persons of the Dakotas Conference. Additionally, this year's consent calendar includes policies coming from the Conference Board of Ordained Ministry – one related to Plagiarism and one related to the use of A.I. – and a request from Brandon Celebration UMC to use their parsonage fund to pay the remaining building mortgage and reinvest in congregational redevelopment efforts. 

Section 2: Consent Calendar 

Cabinet Resolutions 

WHEREAS the following congregations have voted to recommend dissolution as a United Methodist congregation; 

THEREFORE, BE IT RESOLVED that these congregations be recognized with thanks to God for their faithful service, and that they be officially discontinued under the provisions of The Book of Discipline, paragraph 2549, by the Dakotas Annual Conference: 

Northeast: Crystal 

Northwest: Kenmare Renew 

Southeast:  Tyndall 

Southwest: 

THAT July 1, 2026, be designated as the beginning of all new appointments for 2026-2027, unless prior arrangements have been made. The moving pastor’s current charge shall pay the compensation, health, pension and other benefits through June 30, 2026. 

THAT the moving schedule be flexible enough to consider the needs of the pastors and the families, and that the parish would have sufficient time to prepare the parsonage for the arrival of the incoming pastor. Moves shall be scheduled to occur between June 15 and July 15. If a move is scheduled to happen prior to the last Sunday in June, compensation shall still be paid by the current charge through the end of the month. 

THAT both congregations and pastors be sensitive and respectful as to the transition of pastoral leadership in a charge. Negotiations between the Staff-Parish Relations chair and the incoming and outgoing pastors as to the first Sunday and care for priestly functions shall be done on a case-by-case basis. July 1 shall be the start date for all incoming pastors unless other arrangements have been made. 

THAT consideration be given by the congregation to the incoming pastor to have his/her first Sunday serve as a welcoming Sunday and that formal preaching and worship leadership responsibilities begin the following Sunday. 

Equitable Compensation 

The purpose of Equitable Compensation is to work with the Conference Superintendents in the effort to support congregations as they seek to accomplish their mission (Rule 1.4). This is done by A) providing salary support grants to Churches/Charges served by a full-time clergy and B) making an annual recommendation of the minimum compensation needed by a pastor to allow them to focus their efforts on the ministry instead of seeking secondary employment. 

ANNUAL RECOMMENDATION OF MINIMUM COMPENSATION 

The Base Cash Salary for each year: 65% of the Conference Average Compensation for Full Connection Clergy; 62% of the Conference Average Compensation for Less than Full Connection Clergy 

The Base Cash Salary for both clergy groups listed in paragraph #1 shall include any personal tax-deferred annuities, personal IRA’s paid by the local church, or personal pension plans in addition to the recommended contribution to the pension program (Compass) in No. 3. 

The pastor shall receive the following in addition to minimum compensation: 

a. Retirement Program Contributions (Compass) shall equal a flat dollar contribution of $150 per month, which will increase by 2% each year (in $5 increments) for full connection and prorated for less than full connection clergy, 3% of clergy compensation (base pay plus either the housing allowance or the deemed value of a parsonage equal to 35% of base pay), and $1/$1 match up to 4% of clergy compensation or qualified student loan payments made by clergy.  

b. Continuing education allowance (minimum of $150). 

Travel allowance by voucher at the current IRS rate. 

Utilities paid in full (minimum of heat, electricity, local phone service, water, garbage service, and internet). 

Accountable reimbursement plan (minimum of $500). 

SALARY SUPPORT GRANTS 

The following requests will be considered by the Commission: 

Strategic Appointment Grant – Available when a new appointment results in significantly increased costs to the Church/Charge. These increased costs will be so burdensome that it is unlikely that the Church/Charge will have adequate resources available to take the necessary steps to becoming viable without outside assistance. The purpose of this grant is to assist the Church/Charge in its transition to being able to fully support the newly appointed pastor. The Church/Charge shall provide monthly written status reports to the District Superintendent and Conference Treasurer. Status reports shall, at a minimum, report progress towards benchmarks. 

Discernment Grant – Available when a Church/Charge has declined in its ability to support a full-time United Methodist pastor to the point where it is unlikely to be able to provide the recommended minimum compensation. The purpose of this grant is to provide time for the Church/Charge and District Superintendent to evaluate the viability of the congregation and decide upon a ministry plan that is appropriate for the Church/Charge. The District Superintendent shall provide a report on the viability and the ministry plan at the next Equitable Compensation meeting. Depending on the ministry plan adopted by the District Superintendent and the Church/Charge, it may be appropriate for the Church/Charge to provide monthly written status reports to the District Superintendent and Conference Treasurer. 

Emergency Grant – Available when a Church/Charge provides evidence that they will not be able to provide their full-time United Methodist pastor with the recommended minimum compensation. The purpose of this grant is to ensure that the pastor is properly cared for. 

Churches/Charges shall pay their apportionments in full during the years they receive salary support grant payments. Churches/Charges that do not comply with this shall not be considered for a Salary Support Grant the following year with the exception of Emergency Grants. 

The maximum amount to be paid for Strategic Appointment Grants and Discernment Grants shall be $5,400 annually. Grant payments to Churches/Charges shall be made monthly. A Church/Charge shall not receive Salary Support Grant payments for more than 36 consecutive months. 

Salary Support Grant requests shall be submitted in writing to the District Superintendent and the Conference Treasurer. In order for Salary Support Grant payments to continue into a new calendar year, the written request must be updated and resubmitted. 

The Churches/Charges receiving support will be listed in the Conference Journal. 

Equitable Compensation Calculation: The Commission calculates the Equitable Compensation amount based on the Conference Average Compensation. See calculations below: 

* Prior to 2027, the Conference Average Compensation (CAC) was the average compensation paid to full-time clergy participating in CRSP and/or CPP retirement plans in a particular conference, effective three years after the calculation year, i.e., the 2026 CAC was calculated using the 2023 compensation figures. Beginning with the 2027 equitable compensation calculation, the CADC for the prior year is calculated by the Conference to determine equitable compensation levels.  

Additionally, due to the pension rebates paid to clergy in 2021 and 2022, the CAC reported to the Dakotas Conference from Wespath for 2024 and 2025 were abnormally high ($84,767 and $81,594, respectively). Therefore, the CACs for 2024 and 2025 were adjusted by increasing the CAC by the five-year average increase in CAC of 2.84% and 2.65%, respectively, preventing a decrease in the equitable compensation calculations from 2024 and 2025. For 2026, the actual CAC was used to determine equitable compensation.  

The only charge that received Equitable Compensation in 2025 was Plankinton. 

2.3 Housing/Parsonage Allowance for Clergy, Staff and District Superintendents 

WHEREAS, section 107 of the Internal Revenue Code permits a minister of the gospel to exclude from gross income the rental value of a parsonage furnished to the minister; 

WHEREAS, a minister is also allowed to exclude from gross income the amount paid to him/her as a properly designated parsonage allowance to the extent used for actual expenses incurred in maintaining a parsonage; 

WHEREAS, a minister is also allowed to exclude from gross income the amount paid to him/her in lieu of a parsonage when properly designated as a housing allowance to the extent used for actual housing expenses not to exceed the fair rental value of the home (including furnishing and appurtenances such as a garage, plus the cost of utilities); 

WHEREAS the Dakotas Annual Conference of the United Methodist Church is the qualified organization for the designation of housing and parsonage allowances for all ordained or licensed persons who serve as District Superintendents, as paid officers of the conference or as members of the conference staff; 

THEREFORE BE IT RESOLVED that of the cash salary paid to the following persons, the following housing exclusions are hereby designated for the calendar year 2027 and for all future years unless otherwise provided: 

Dan Bader - $30,000
Kris Mutzenberger - $1,500 
Rebecca Trefz - $32,665
Nicole Anderson - $5,000 
Brandon Vetter - $30,000  

BE IT FURTHER RESOLVED that in addition to cash salary, the following person(s) will be paid the following amount instead of being furnished a parsonage in which to live, and this additional amount is hereby designated as a housing allowance for the calendar year 2027 and all future years unless otherwise provided: 

Dan Bader - $25,548
Rebecca Trefz - $25,548 
Kris Mutzenberger - $25,548
Brandon Vetter - $25,548 

BE IT FURTHER RESOLVED that, during the interim between meetings, the Dakotas Annual Conference of the United Methodist Church authorizes the Conference Human Resources Committee to designate housing and parsonage allowances in accordance with section 107 of the Internal Revenue Code. Such designations are to be recorded in the official minutes of that Committee. 

2.4 Resolution Relating to Rental/Housing Allowances for Active, Retired, and Disabled Clergy Persons of the Dakotas Conference 

The Dakotas Conference (the “Conference”) adopts the following resolutions relating to rental/housing allowances for active, retired, terminated, or disabled clergypersons of the Conference: 

WHEREAS, the religious denomination known as The United Methodist Church (the “Church”), of which this Conference is a part, has in the past functioned and continues to function through ministers of the gospel (within the meaning of Internal Revenue Code section 107) who were or are duly ordained, commissioned, or licensed ministers of the Church (“Clergypersons”); 

WHEREAS, the practice of the church and of this conference was and is to provide active clergypersons with a parsonage or a rental/housing allowance as part of their gross compensation; 

WHEREAS, pensions or other amounts paid to active, retired, terminated, and disabled clergypersons are considered to be deferred compensation and are paid to active, retired, terminated, and disabled clergypersons in consideration of previous active service; and WHEREAS, the Internal Revenue Service has recognized the conference (or its predecessors) as an appropriate organization to designate a rental/housing allowance for clergypersons who are or were members of this conference and are eligible to receive such deferred compensation; 

NOW, THEREFORE, BE IT RESOLVED: 

THAT an amount equal to 100% of the pension, severance, or disability payments received from plans authorized under The Book of Discipline of The United Methodist Church (the “Discipline”), which includes all such payments from Wespath Benefits & Investments (“WBI”), during the calendar year 2026 by each active, retired, terminated, or disabled clergyperson who is or was a member of the conference, or its predecessors, be and hereby is designated as a rental/housing allowance for each such clergyperson; and 

THAT the pension, severance, or disability payments to which this rental/housing allowance designation applies will be any pension, severance, or disability payments from plans, annuities, or funds authorized under the Discipline, including such payments from Wespath (WBI) and from a commercial annuity company that provides an annuity arising from benefits accrued under a Wespath (WBI) plan, annuity, or fund authorized under the Discipline, that result from any service a clergyperson rendered to this conference or that an active, a retired, a terminated, or a disabled clergyperson of this conference rendered to any local church, Annual Conference of the church, general agency of the church, other institution of the church, former denomination that is now a part of the church, or any other employer that employed the clergyperson to perform services related to the ministry of the church, or its predecessors, and that elected to make contributions to, or accrue a benefit under, such a plan, annuity, or fund for such an active, a retired, a terminated, or a disabled clergyperson’s pension, severance, or disability plan benefit as part of his or her gross compensation. 

NOTE: The rental/housing allowance that may be excluded from a clergyperson’s gross income in any year for federal (and, in most cases, state) income tax purposes is limited under Internal Revenue Code section 107(2), and regulations thereunder, to the least of: (a) the amount of the rental/housing allowance designated by the clergyperson’s employer or other appropriate body of the church (such as this conference in the foregoing resolutions) for such year; (b) the amount actually expended by the clergyperson to rent or provide a home in such year; or (c) the fair rental value of the home, including furnishings and appurtenances (such as a garage), plus the cost of utilities in such year. Each clergyperson or former clergyperson is urged to consult with his or her own tax advisor to determine what deferred compensation is eligible to be claimed as a housing allowance exclusion. 

2.5 Board of Ordained Ministry Policies 

Plagiarism Policy 

WHEREAS, As Christians, we are called to be the body of Christ in our world. As clergy, we are called to exhibit the highest levels of professional and intellectual integrity as part of our witness for Christ.  

WHEREAS, according to the Merriam-Webster Dictionary (http://www.merriam-webster.com/dictionary/plagiarize), to plagiarize is to: 

1. steal and pass off the ideas or words of another as one's own 

2. use another's production without crediting the source 

3. commit literary theft 

In other words, plagiarism is an act of fraud. It involves both stealing someone else's work and lying about it afterward. (https://www.plagiarism.org/article/what-is-plagiarism) 

THEREFORE, BE IT RESOLVED: The Dakotas Annual Conference understands plagiarism, as defined by the Merriam-Webster Dictionary, to be a violation of our covenant with one another and our covenant with God to offer the best of our gifts and grace for ministry. 

Artificial Intelligence (AI) Use 

Introduction: Emerging artificial intelligence (AI) tools like ChatGPT, Google Bard, and Grammarly are actively reshaping various domains, including the Church. These tools, while valuable, require a discerning and ethical approach, especially in ministry. 

Guidelines- 

• Aid, Not Replace: Leverage AI to enhance your theological reflections and insights. Remember, it’s a tool to assist, not to overshadow your authentic voice. 

• Be Open: Honesty is paramount. If you’ve incorporated insights or content from AI, always provide acknowledgment or a citation. 

• Guard Your Journey: While AI can be a valuable asset, keeping personal spiritual experiences and confidential matters private is essential. 

• Use Wisely: While AI can provide research support and brainstorming aid, the core of your theological insights and reflections should stem from your personal journey and beliefs. 

**This policy is adapted and modified by the Dakotas Annual Conference based on documents of the Iowa Conference of The United Methodist Church. 

2.6 Approval for Brandon Celebration to use parsonage funds for redevelopment 

Information submitted and affirmed by: Brandon Celebration Leadership Team, Bishop and Appointive Cabinet 

Action: Brandon Celebration requests use of their parsonage fund to pay the remaining building mortgage and reinvest in congregational redevelopment efforts. 

Rationale: The proceeds of a parsonage sale shall not be used for the current budget or operating expenses of a church. However, ¶2543.3 in the 2020/2024 Book of Discipline makes an exception to provide use for congregational redevelopment efforts. The exception is granted by the annual conference, the bishop, and the Cabinet upon the request of a local church. A clear and detailed 3-5 year redevelopment plan that projects a self-sustaining ministry must accompany the request. 

The Brandon Celebration leadership team now makes the request to use their parsonage fund to support the following redevelopment goals. To view the full plan, including goal details and 5-year financial targets with rebuilding the parsonage fund, visit this link.

Goal #1 - Tell Our Story 

Goal #2 - Ministry Audit and Evaluation of Resources  

Goal #3 - Congregational Connection and Community Relationships 

Goal #4 - Financial Stability 

FINANCIAL PROPOSAL FOR REDEVELOPMENT 2026  

$60,790 Foundation Fund  

- 40,500 Pay off Mortgage  

-   5000 Emergency Fund  

-   5000 Towards Goal #1 Investing in Ministry, camera & tech upgrades to increase our online presence and tell our story, promote what makes Celebration a great place to reach, connect, grow & serve, and youth and adult ministries  

-  5,290 Parsonage Fund 

$        0 TOTAL