Discretionary Funds: A Guide for Clergy

Three guiding principles

    • Caution! Handle with care.

    • Confidential ≠ secret.

    • Sunshine kills germs.

Information is in plain type, requirements are in bold, recommendations are in italics.

Discretionary funds are parish funds, not personal funds.

Do not open a separate account. Use the main parish operating account, and get reimbursements and payments as needed. If you have a separate account now, consider closing it.

If there is a separate account, it must be opened using the tax ID # of the parish and in the parish’s name.

Because it is a parish fund, it must be audited.

Because it is a parish fund, there must be a report on it at least annually. Include a summary report on it to the Annual Meeting. You’ll encourage donations by being transparent and accountable.

It cannot be used for personal items (e.g., car repairs) and should not be used for parish operating expenses.

The legitimate uses are: 1) assistance to individuals and families in need, and 2) contributions to charitable organizations that would be deductible on Schedule A.

If you want honoraria to go to the discretionary fund without being taxable income to you, have the Vestry make it a condition of employment.

See below for a sample report to the Annual Meeting.

See also Parish Discretionary Fund


From parish budget   $750.00
Contributions from 17 individuals   1643.00
Honoraria   975.00
Total   $3,368.00
  Rent $ 1,450.00  
  Food 683.38  
  Prescriptions  124.78  
 Cash assistance 210.00  
Charitable contributions     700.00
Total   $3168.16
Excess (deficit) revenue over expenses   $199.84
Balance as of  January 1   $57.73
Balance as of December 31   $257.57


Finance and Administration Contacts

Ms. Karin Almquist

Office: 212-316-7534

Ms. Chontel Simmons
Director of Operations and Human Resources


Mr. Robert Santiago
Senior Accounting Manager

Office: 212-316-7451

Ms. Michele Kearney
Executive Director, DIT

Office: 212-932-7312
Fax: 212-316-7405

Ms. Sara Saavedra
Convention Officer, Assistant Secretary of Convention, Diocesan Benefits Coordinator, Secretary to the Standing Committee

Office: 212-316-7423
Fax: 212-316-7420

Ms. Mildney (Mai) Dal
Senior Accountant

Office: 212-316-7434
Fax: 212-932-7328

Ms. Zoraida Marte
Payroll Manager

Office: 212-316-7478
Fax: 212-932-7328

Ms. Charmagne Castillo
Staff Accountant

Office: 212-316-7435
Fax: 212-932-7328

Mr. Lukasz Krukowski
Junior Accountant – Accounts Receivable

Office: 212-316-7479

Mr. Andrew Gary
Assistant to the Chief of Finance and Operations, Communications & Editorial Assistant

Office: 212-932-7322
Fax: 212-932-7323