Normal Operating Income (NOI)
Assessments are calculated as a percentage of Qualifying Normal Operating Income (QNOI) as reported on the Annual Parochial Report submitted two years prior to the assessment year. For example, 2026 assessments are based on 2024 Parochial Report data; 2027 assessments will be based on 2025 data.
Tiered Rate Structure
Income Level (NOI) Assessment Rate
- Tier 1: First $10,000 of NOI 5%
- Tier 2: All NOI above $10,000 15%
This tiered structure ensures smaller congregations pay a lower effective rate while larger congregations contribute proportionally more. All congregations share in supporting diocesan mission.
Included Revenue Lines (NOI Components)
2025 Parochial Report & Supplemental Financial Page
From the 2025 Standard Parochial Report:
• Line 3: Plate offerings, pledge payments, and regular donations (all unrestricted member contributions, loose plate, fulfilled pledges, recurring gifts)
• Line 5 (partially included): Building use fees from outside groups, fundraising event proceeds (net), rental income from property, thrift shop or enterprise income, interest income from operating accounts, unrestricted memorial gifts used for operations
From the Supplemental Financial Page (Pages 10–11):
• S1: Plate offerings and pledges
• S2: Investment income used for operations
• S3: Other operating income (building fees, fundraisers, rentals)
• S4: Unrestricted bequests used for operations
NOI = S1 + S2 + S3 + S4
Excluded Revenue Lines
The following are excluded from the NOI calculation:
• Restricted gifts (Line 4 / S6, S7): Capital campaign contributions, designated gifts for specific ministries, memorial gifts restricted by donor, building fund donations, endowment contributions
• Diocesan financial support (S5): Assistance from the diocese for operating budget, mission support grants, congregational development funds, diocesan emergency assistance — these are excluded to prevent circular logic where diocesan support inflates the assessment base, increasing the need for more support
• Pass-through funds (S9): Episcopal Relief & Development collections, seminary offerings, Good Friday Offering, United Thank Offering, funds collected on behalf of other entities
• Capital and endowment activities: Major capital campaign proceeds, one-time bequests designated for endowment, transfers from endowment principal (not income), building project donations
• Non-recurring or extraordinary items: Insurance reimbursements for casualty losses, loan proceeds, internal account transfers, prior year adjustments, in-kind donations, sale of property or assets