Tabernacle Presbyterian Church is a 1,600-member church with moderate resources. It
operates a morning day care program. Tabernacle offers part-time employees who work
20 or more (but less than 40) hours per week the following benefits:
- medical coverage through the Board’s exclusive provider
organization (EPO); the church pays 50% of employee coverage cost and none of family coverage and offers employees the opportunity to elect the preferred provider option (PPO) at their own expense (the employee pays the cost differential from EPO)
- enrollment in the Retirement Savings Plan of the Presbyterian Church (U.S.A.) and up to a 5% match of employee contributions
The Director, Patricia, is 30 years old, married, and has one preschool child, who is in the
program. She works from 8 a.m. until 1 p.m., five days per week, and is paid an annual
salary of $25,000. Patricia’s husband, Daniel, is employed. His employer provides medical
coverage, paying the full cost for employees and 40% for family members.
Patricia and Daniel review coverage options and related costs. Patricia elects Member-only
coverage in the EPO through Tabernacle Church. Daniel enrolls himself and their child in
the medical program his employer offers.
What are the benefits and considerations?
The Board's perspective
- There is flexibility to meet medical coverage needs of the employee,
who elects Member-only coverage. Annual cost for Member-only
coverage in the EPO is $6,800 (number is illustrative only). The
employer pays $3,400 (50% of EPO cost); the employee pays $3,400
(numbers are illustrative only). Patricia and Daniel take advantage of Daniel’s employer-provided options to secure medical coverage for Daniel and their child.
- The employer encourages all employees to save for retirement by matching contributions to the Retirement Savings Plan of the Presbyterian Church (U.S.A.) up to 5%.
- Access to educational programs is provided (other than CREDO, which is for ministers of the Word and Sacrament who meet criteria).
- Access to certain Assistance Program grants is provided — Shared and Emergency
Grants; Patricia will not be eligible for Income and Housing Supplements if she’s not in the Pension
Plan for at least 20 years; nor eligible for Adoption Assistance or Transition-to-College
Assistance Grants since her child is not enrolled in the Board’s medical program.