What do the different finance categories mean?

When completing the Finance section of the ALEX Yearbook report, ALEX requests five values.

These break down as follows:

• Local Operating Receipts are offerings received for the regular operating expenses of the congregation. These are gifts the church receives that are not marked for any specific use. They include such things as regular worship offerings, gifts from pledges, and gifts that come in where the church decides how to use them. The congregation generally uses these offerings to pay costs associated with the operation of its ministry.
• Building/Capital Receipts are donations received by the church that are restricted to a building fund or other capital improvements. Most commonly this applies when the church has a specific, separate building fund or building improvement/repair campaign and has received gifts for those this year. Unlike Local Operating Receipts, these gift are designated for construction and capital improvements, and the church may not use them for other purposes. The congregation may use these funds to service its mortgage.
• Other Designated Receipts are donations received by the church that are designated to a purpose other than building or capital expenses. Some examples might include memorial gifts, a benevolence fund, or specialized ministry of the church. The key is that the giver has designated a specific purpose for the gift. Money received from grants would also be recorded here.
• Other Income is money received by the church that does not come from contributions or offerings. The key is that these are not gifts. The church provides goods or services in exchange such as use of the facility, items sold as fundraisers such as dinners or baked goods, Some examples might include money received for the use of church space or money received from church events. This could also include distributions received or money drawn from investments.
• Outreach Funds Expended is the only item that reflects what the congregation spends rather than receives. Outreach funds are the church's investment in its outreach ministry. In addition to the congregation's local outreach, this should include the congregation's donations to Disciples Mission Fund and other Disciples ministries.