You're really asking three separate questions.
opee wrote:Is there a reason that members of record are listed on the tithing declaration report?
All members are listed on the tithing declaration report. Unbaptized members are part of this, including those younger than 8 who obviously can't be baptized, as well as those older than 8 who may not have been baptized.
opee wrote:How is a Bishop supposed to declare them if they are not active? Non-payer?
The bishop declares status for all members who do not attend tithing settlement. Among those people there's no difference in the procedure between baptized and unbaptized members, or active and inactive members. He uses his best judgment and inspiration based on what he knows.
opee wrote:Do the numbers calculate in the total of members and non-tithe payers, or are they listed separately as non-baptized, non-tithe payers?
All members are included the same -- "non-tithe payer" is a category that may include members who are baptized and others who are not. The same is true for all the other tithing declaration statuses. Non-members are not included.