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Serving your Congregation A guide for congregational leaders called to serve on Congregation Councils DRAFT Florida-Bahamas Synod of the Evangelical Lutheran Church in America Rev. 07 – June 2010

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able of Contents

Statement of Faith and Purpose

Page 2

Constitution and Bylaws

Page 5

Congregation Council

Page 7

Congregation Council President

Page 9

Congregation Council VicePresident

Page 11

Congregation Council Secretary

Page 11

Congregation Council Treasurer

Page 12

Specific Duties of Treasurer

Page 14

Sample Annual Report

Page 19

Finance Committee

Page 20

The Nominating Committee

Page 22

Sample Meeting Agenda

Page 23

Robert’s Rules of Order

Page 25

Forms & Form Instructions

Page 32

Congregation Covenant Form

Page 33

Mission Support Transmittal Form

Page 34

How Mission Dollars Are Spent

Page 35

Stewardship Resources

Page 36

ELCA Mission Investment Fund

Page 38

ELCA Foundation

Page 39

Synod Office Calling Directory

Page 40

Agencies and Institutions

Page 42

Publications and Resources

Page 43

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Statement of Faith and Purpose The authoritative description of our faith and purpose as a congregation is to be found in our Constitution and Bylaws (see section 4.)

Below are guidelines provided by the Evangelical Lutheran Church in America. They are provided as resources for our thinking and working as elected leaders and staff.

CONFESSION OF FAITH 1. This congregation confesses the Triune God, Father, Son, and Holy Spirit.

2. This congregation confesses Jesus Christ as Lord and Savior and the Gospel as the power of God for the salvation of all who believe. a.

Jesus Christ is the Word of God incarnate, through whom everything was made and through whose life, death, and resurrection God fashions a new creation. b.

The proclamation of God’s message to us as both Law and Gospel is the Word of God, revealing judgment and mercy through word and deed, beginning with the Word in creation, continuing in the history of Israel, and centering in all its fullness in the person and work of Jesus Christ. c.

The canonical Scriptures of the Old and New Testaments are the written Word of God. Inspired by God’s Spirit speaking through their authors, they record and announce God’s revelation centering in Jesus Christ. Through them God’s Spirit speaks to us to create and sustain Christian faith and fellowship for service in the world.

3. This congregation accepts the canonical Scriptures of the Old and New Testaments as the inspired Word of God and the authoritative source and norm of its proclamation, faith, and life.

4. This congregation accepts the Apostles’, Nicene, and Athanasian Creeds as true declarations of the faith of this congregation.

5. This congregation accepts the Unaltered Augsburg Confession as a true witness to the Gospel, acknowledging as one with it in faith and doctrine all churches that likewise accept the teachings of the Unaltered Augsburg Confession.

6. This congregation accepts the other confessional writings in the Book of Concord, namely, the Apology of the Augsburg Confession, the Smalcald Articles and the Treatise, the Small Catechism, the Large Catechism, and the Formula of Concord, as further valid interpretations of the faith of the Church.

7. This congregation confesses the Gospel, recorded in the Holy Scripture and confessed in the ecumenical creeds and Lutheran confessional writings, as the power of God to create and sustain the Church for God’s mission in the world.

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NATURE OF THE CHURCH 8. All power in the Church belongs to our Lord Jesus Christ, its head. All actions of this congregation are to be carried out under his rule and authority.

9. The Church exists both as an inclusive fellowship and as local congregations gathered for worship and Christian service. Congregations find their fulfillment in the universal community of the Church, and the universal Church exists in and through congregations. The Evangelical Lutheran Church in America, therefore, derives its character and powers both from the sanction and representation of its congregations and from its inherent nature as an expression of the broader fellowship of the faithful. In length, it acknowledges itself to be in the historic continuity of the communion of saints; in breadth, it expresses the fellowship of believers and congregations in our day.

STATEMENT OF PURPOSE 10. The Church is a people created by God in Christ, empowered by the Holy Spirit, called and sent to bear witness to God’s creative, redeeming, and sanctifying activity in the world.

11. To participate in God’s mission, this congregation as a part of the Church shall: a.

Worship God in proclamation of the Word and administration of the sacraments and through lives of prayer, praise, thanksgiving, witness, and service. b.

Proclaim God’s saving Gospel of justification by grace for Christ’s sake through faith alone, according to the apostolic witness in the Holy Scripture, preserving and transmitting the Gospel faithfully to future generations. c.

Carry out Christ’s Great Commission by reaching out to all people to bring them to faith in Christ and by doing all ministry with a global awareness consistent with the understanding of God as Creator, Redeemer, and Sanctifier of all. d.

Serve in response to God’s love to meet human needs, caring for the sick and the aged, advocating dignity and justice for all people, working for peace and reconciliation among the nations, and standing with the poor and powerless, and committing itself to their needs. e.

Nurture its members in the Word of God so as to grow in faith and hope and love, to see daily life as the primary setting for the exercise of their Christian calling, and to use the gifts of the Spirit for their life together and for their calling in the world. f.

Manifest the unity given to the people of God by living together in the love of Christ and by joining with other Christians in prayer and action to express and preserve the unity which the Spirit gives.

12. To fulfill these purposes, this congregation shall: a.

Provide services of worship at which the Word of God is preached and the sacraments are administered. b.

Provide pastoral care and assist all members to participate in this ministry.

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c. d. e. f. g.

h.

i.

Challenge, equip, and support all members in carrying out their calling in their daily lives and in their congregation.

Teach the Word of God. Witness to the reconciling Word of God in Christ, reaching out to all people.

Respond to human need, work for justice and peace, care for the sick and the suffering, and participate responsibly in society.

Motivate its members to provide financial support for the congregation’s ministry and the ministry of other parts of the Evangelical Lutheran Church in America.

Foster and participate in interdependent relationships with other congregations, the synod, and the churchwide organization of the Evangelical Lutheran Church in America.

Foster and participate in ecumenical relationships consistent with churchwide policy

Constitution and Bylaws *PREAMBLE* We, baptized members of the Church of Christ, responding in faith to the call of the Holy Spirit through the Gospel, desiring to unite together to preach the Word, administer the sacraments, and carry out God’s mission, do hereby adopt this constitution and solemnly pledge ourselves to be governed by its provisions. In the name of the Father and of the Son and of the Holy Spirit.

E.L.C.A. Constitution *PREAMBLE* Recognizing our unity in the Christian faith and our common practice of it, and desiring to express a fellowship in worship and work; knowing our spiritual needs, and mindful of our Christian privileges and duties, we adopt the following constitution.

These two preambles help to illustrate the purposes of a church constitution. While they may cover a lot of territory or be very brief, a constitution generally serves the following purposes:   

Declares the name, doctrines, purposes, and affiliations of the congregation Clarifies the requirements of membership, the basic governance system, the conducting of meetings and the calling of pastors.

Provides guidance for leaders and members in certain key times of the life of a congregation as well as general directions for the ongoing mission of the church.

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The Annual Meeting Although this meeting may appear to be simply a pro forma year end review, it is actually a profound expression of our conviction that congregations of the ELCA are ultimately directed in their mission by their membership. At the Annual Meeting the members make the biggest decisions of each year for the ministry. They approve the financial reports, hear the reports of the President, staff, pastors and various boards, committees and ministries, elect a President according to the Articles of Incorporation, el ect other Council and Board members, and approve the budgets for the new year. From time to time they may also vote to amend various governing documents, call a pastor, approve a loan or major purpose or any other of the tasks uniquely under their authority according to the Constitution and Bylaws.

Special Congregational Meetings may be called when required or deemed helpful by a process and for purposes enumerated in the Constitution and Bylaws.

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Congregation Council TITLE: Congregation Council POSITION SUMMARY The constitutional chapters relating to the work of a congregation’s officers, the meetings of Congregation Council, and the annual meeting of the congregation are contained in Chapters 10 through 13 of your congregation’s constitution. Check your Congregation's Constitution, Bylaws, and Continuing Resolutions for specific differences.

I. Qualification and Gifts  Have a love of God and demonstrate a commitment to following the way of Christ  Have an enthusiasm and vitality for this calling to serve  Be solution-oriented in your approach to the ministry and work of this congregation  Be a generous and faithful contributor to the congregation II. Time Commitment  Council meetings –preparation, assignments, and committee meetings  Council retreat  Annual Meeting of the Congregation III. Principal Accountabilities 1. The members of the Congregation Council are trustees who act on behalf of the church membership. The Congregation Council has the principal responsibility for ensuring fulfillment of the church's mission and the legal accountability for its operations. This means that as a group, the members are in charge of establishing a clear organizational mission, forming the strategic plan to accomplish the mission, overseeing and evaluating the plan's success, working with the pastor and providing adequate support to that individual, ensuring financial solvency of the organization, interpreting and representing the community to the organization, and instituting a fair system of policies and procedures for human resource management.

2. Council members have a duty of loyalty to the organization, its pastor, staff and other council members. While differences of opinion are sure to arise, council members should seek to keep disagreements impersonal. Practicing discretion and accepting decisions made on a majority basis will promote council unity and confidence.

3. The pastor is responsible to the congregation and accountable to the synodical bishop.

4. Council members accomplish their functions through regular meetings and by establishing a committee structure that is appropriate to the size of the organization and the Congregation Council. Ideally, council members arrive at meetings prepared and ready to engage in thoughtful dialogue, and there is a group process, which generates and uses the best thinking of its members.

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5. Councils should be open to self-evaluation and regularly review their own composition to ensure constituent representation, as well as council expertise and commitment. Councils also are responsible for evaluating and determining compensation for the organization.

6. Councils should emphasize and practice partnership with the synod and churchwide ministries of the Evangelical Lutheran Church in America and be in cooperation with other congregations, both Lutheran and non-Lutheran, subject to established policies of the synod and the ELCA. 7. Each congregation should establish a goal to tithe 10%-15% of its unrestricted incomefrom members to the mission of the wider church.

8. The Congregation Council is responsible for management of the business and affairs of the corporation. In carrying out their responsibilities, the law imposes on pastors and members of the council specific fiduciary duties of care, loyalty, and obedience to the law.

9. Establish an Audit Committee of 3 non-council voting members that report to the congregation council. Terms of service are three years. (C13.03) IV. Florida Sunshine Law relating to public and private meetings: 1. Florida's Government-in-the-Sunshine-Law, commonly referred to as the Sunshine Law, provides a right of access to governmental proceedings at both the state and local levels. While this law typically does not apply to church boards and councils, there are situations and circumstances in which a church in its relationship with schools, civic organizations, or government-funded entities may come under Florida Sunshine Law requirements. It is recommended that you check recent rulings on this law to determine if your meetings fall under the published requirements of this law.Page 2 of this guide contains web links to further information on the Florida Sunshine Law. Ashort summary of the Sunshine Law is presented in the following paragraphs.

2. The law is applicable to all Governing Boards and groups delegated the responsibility to make recommendations on matters which will be acted upon. The law is applied to any gathering of two or more members subject to the Sunshine requirements to discuss some matter which will likely come before the governing board for action. There are three basic requirements of s.286.011, F.S.: 3. meetings of public boards or commissions must be open to the public ;( 2) reasonable notice of such meetings must be given; and (3) minutes of the meetings must be documented.

Sunshine Law applies to deliberations and discussions between two or more members of a board orcouncil when those two members are discussing some matter which will likely come before a board. The use of a telephone or a computer to conduct such discussions does not remove the conversation from the requirements of the Sunshine Law. Similarly, members may not utilize or "go-between" individuals or communication to learn of the views of another member outside the Sunshine Law. No resolution, rule, or formal action shall be considered binding except as taken or made at a duly noticed meeting.

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Congregation Council President TITLE: Congregation Council President POSITION SUMMARY The President, in conjunction with the rest of the Congregation Council, has general oversight of the life and activities of the congregation, and in particular its worship life, to the end that everything be done in accordance with the Word of God and the faith and practice of the Evangelical Lutheran Church in America. The President may be elected by the council or by the congregation, as dictated by the congregation’s constitution in Chapter 11. In some congregations, the President [and other officers] may be elected by the congregation at the Annual Meeting.

The constitutional chapters related to the work of a congregation’s officers, the meetings of Congregation Council, and the annual meetingare contained in Chapters 10 through 13 of your congregation’s constitution. Check your Congregation's Constitution, Bylaws, and Continuing Resolutions for specific differences.

I. Qualification and Gifts • Have a love of God and demonstrate a commitment to following the way of Christ • Have an enthusiasm and vitality for this calling to serve • Be solution-oriented in your approach to the ministry and work of this congregation • Be a generous and faithful contributor to the congregation II. Time Commitment • Council meetings –preparation, assignments, and committee meetings • Council retreat • Annual Meeting of the Congregation III. PRINCIPAL ACCOUNTABILITIES A. Presides at all meetings of the Congregation Council and the congregation and ensures that the Council performs its constitutionally mandated duties: 1.

To lead this congregation in stating its mission, to do long-range planning, to set goals and priorities, and to evaluate its activities in light of its mission and goals.

2.

To seek to involve all members of this congregation in worship, learning, witness, service, and support.

3.

To oversee and provide for the administration of this congregation to enable it to fulfill its functions and perform its mission.

4.

To maintain supportive relationships with the pastor(s) and staff and help them annually to evaluate the fulfillment of their calling, appointment, or employment.

5.

To be examples individually and corporately of the style of life and ministry expected of all baptized persons.

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6.

To promote a congregational climate of peace and goodwill and, as differences and conflicts arise, to endeavor to foster mutual understanding.

7.

To arrange for pastoral service during the sickness or absence of the pastor.

8.

To emphasize partnership with the synod and churchwide ministries of the Evangelical Lutheran Church in America as well as cooperation with other congregations, both Lutheran and non-Lutheran, subject to established policies of the synod and the ELCA. 9.

To recommend and encourage the use of program resources produced or approved by the Evangelical Lutheran Church in America.

10. To seek out and encourage qualified persons to prepare for the ministry of the Gospel.

B. As President of the council, ensures that the council is aware of their responsibility for the financial and property matters of this congregation.

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Ensures that the provisions of the congregation’s constitution and its bylaws are carried out.

2.

Provides for an annual review of the membership roll.

3.

Assists the Congregation Council in appointing and supervising salaried lay workers.

4.

Presents a comprehensive report to the congregation at the annual meeting.

5.

Working in collaboration with the pastor, and Executive Committee of Council, sets an agenda in advance of council meetings.

6.

Oversees a process whereby the pastor and two voting members are appointed to attend the annual Synod Assembly held each year in May. 7.

Appoints a committee to ensure that constitutional changes adopted by the biennial Churchwide Assembly are entered into the congregation’s constitution and sent to the FloridaBahamas synod every two years for review and approval by Synod Council.

8.

Adopts a Congregational Sexual Misconduct Policy.

9.

Shall be vigilant to circumstances involving conflict of interest.

10. If the Congregation Council elects its officers, it shall do so at its first meeting held after the election of the new council members. If the constitution requires that members be installed before taking office, the election of officers shall be held at the first meeting held after such installation. In either case, the first meeting held may be a special meeting called by the pastor with the only item of business being the election of new officers.

11. The officers of this congregation and the pastor shall constitutethe Executive Committee. (c.13.01.) The executive committee’s function is to address any time-sensitive matters between the regular meetings of the Congregation Council. Minutes are to be taken and reported back to the full council at its next regular meeting.

12. Establish an Audit Committee of 3 non-council voting members that report to the congregation council. Terms of service are three years. (C13.03)

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Congregation Council Secretary TITLE: Congregation Council Secretary POSITION SUMMARY The constitutional chapters relating to the work of a congregation’s officers, the meetings of Congregation Council, and the annual meeting are contained in Chapters 10 through 13 of your congregation’s constitution. Check your Congregation's Constitution, Bylaws, and Continuing Resolutions for specific differences.

I. Qualification and Gifts  Have a love of God and demonstrate a commitment to following the way of Christ  Have an enthusiasm and vitality for this calling to serve  Be solution-oriented in your approach to the ministry and work of this congregation  Be a generous and faithful contributor to the congregation II. Time Commitment  Council meetings –preparation, assignments, and committee meetings  Council retreat  Annual Meeting of the Congregation  Ensure preparation and filing of the Annual Congregational Report to the Evangelical Lutheran Church in America.

III. Principal Accountabilities 1. Keeps accurate minutes of all meetings of the congregation and of the Congregation Council in a volume provided by the congregation, which shall be made available to the voting members and be preserved permanently in its archives.

2. Serves as the custodian of the Church Seal and shall issue the notice of the call.

3. Perform such additional duties as prescribed by the President.

4. Be responsible for keeping records of council actions, including overseeing sending out meeting announcements, distributing copies of minutes and the agenda to each council member, and assuring that corporate records are maintained.

5. Ensures that the congregation provides a copy of its governing documents to the synod,as specified by ELCA bylaw 9.53.03.

6. Working with the pastor of the congregation, files or oversees the filing of the statistical report of the congregation with the Evangelical Lutheran Church in America. This report is due on February 15.

7. Emphasize partnership with the synod and churchwide ministries of the Evangelical Lutheran Church in America and be in cooperation with other congregations.

8.

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Congregation Council Treasurer TITLE: Congregation Council Treasurer POSITION SUMMARY The constitutional chapters relating to the work of a congregation’s officers, the meetings of Congregation Council, and the annual meeting are contained in Chapters 10 through 13 of your congregation’s constitution. Check your Congregation's Constitution, Bylaws, and Continuing Resolutions for specific differences.

I. Qualification and Gifts  Have a love of God and demonstrate a commitment to following the way of Christ  Have experience in the use of standard accounting procedures  Have an ability to establish and maintain appropriate safeguards and oversee persons assisting in financial transactions  Possess knowledge and understanding of insurance requirements, audit procedures, energy audits, bonding, and legal liabilities  Have an enthusiasm and vitality for this calling to serve  Be solution-oriented in your approach to the ministry and work of this congregation  Be a generous and faithful contributor to the congregation

II. Time Commitment  Council meetings –preparation, assignments, and committee meetings  Finance Committee meetings  Council retreat  Weekly oversight of collection tabulations and deposits  Periodic and timely payment of bills  Annual Meeting of the Congregation III. Principal Accountabilities 1. Oversee the collection, counting and deposit of all contributions to the congregation, ensuring that at least two persons are present at all times during collection and counting; 2. Oversee the treasurers of all accounts maintained by any organization that is part of the congregation, ensuring that they follow established accounting procedures and use appropriate safeguards; 3. Ensure that all bills are paid in a timely fashion;this task is can also be accomplished by the church secretary, or financial secretary at the church office. Computer equipment and software programs are property of the corporation. Data should be offloaded from the church’s personal computer system for offsite analysis and back-up by the treasurer.

4. Ensure that adequate insurance is maintained on all real and tangible property [All congregations that participate in the Charity First Insurance Program are insured to the limits of their specific policy.]; 12

5. Determine that the books and accounts of the congregation are in accordance with standard accounting procedures; 6. Emphasize partnership with the synod and churchwide ministries of the Evangelical Lutheran Church in America and in cooperation with other congregations, both Lutheran and non-Lutheran, subject to established policies of the synod and the ELCA; 7. Establish a practice of “First Fruits” giving with the goal of tithing 10% of the unrestricted income to the ministries of the wider church.

8. Ensure that the congregation’s deeds and other instruments of ownershipare established and maintained in the manner prescribed by civil law; 9. Ensure that anyone serving as custodian of any congregational or organizational fund is bonded [Congregations that participate in the Charity First Insurance Program have crime coverage that insures the Congregation against loss caused by an employee or volunteer of the church up to the limits of your policy.]; 10. Meet regularly with the pastor, council, and/or staff for planning and evaluation; 11. Develop and be an active member of the Finance Committee; 12. Assist in the development of budgets; 13. Be available for other committees that might need help in planning budgets or need other assistance in financial matters; 14. Submit a regular, monthly financial report to the Congregation Council; 15. Submit an annual financial report to the congregation (at the Annua l Meeting) that fully discloses income and expense, and assets and liabilities (including all trust and endowment funds).

IV. General Accountability 1. The treasurer is accountable to the council and the congregation.

2. The treasurer’s ministry should be assessed as a part of the annual mutual ministry review of the entire leadership team of the congregation (pastor, officers, council members and, in many cases, heads of ministry groups and committees)

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Specific Duties of the Treasurer I. Oversight of the following: 1. The Sunday Offering: Loose Plate Church School Regular Adult Envelopes (current year) Regular Adult Envelopes (prior year) Regular Adult Envelopes (next year) Special Adult Envelopes (Initial Offering, Ash Wednesday, Good Friday, Easter, Christmas, Flowers, etc.)

Memorial Gifts (Provide Congregation Secretary or the appropriate person with donor names and addresses for purposes of acknowledgement) Capital Fund Envelopes Payments for Use of the Building by outside groups All Other Gifts Deposit Offering in Bank (night depository) NOTE: Arrangements should be made to have a responsible person secure the offering from any service both before and after the appropriate money counters have performed their duties.

2. Credit all identifiable gifts to Donor’s Giving Record. Record by name all gifts made to the church; 3. At designated times (for example, at the end of February, May, August, November and December) send “Giving Statements” to each donor. Consult with the pastor and the Stewardship Ministry Team as to messages/enclosures to be included; 4. Prior to December 1, assign Next Year’s Pledge Envelopes to all members (pledging and non-pledging). All members should have an envelope number assigned for purposes of identifying gifts. Throughout the year it is a good idea to identify new members and invite them to make a pledge and offer them pledge envelopes; 5. Participate in Annual Stewardship Commitment Program by recording pledges as received; 6. Be responsible for accuracy of computer records of all gifts by each donor; 7. Make sure adequate funds are available in the church checking account for salaries, bills, and mission support to the synod for the ministry of the wider church; 8. Review all bills or invoices and make timely payment by check; 9. Assign appropriate account code(s), income and expense; 10. 11.

Complete and mail a Mission Support Remittance Form monthly to the FloridaBahamas, attaching a check with financial support totals for other synodical and churchwide ministries (e.g. Outdoor Ministry, Campus Ministry, or World Hunger) 11. Be responsible, with the Finance Committee assistance as needed, for preparation of Annual Budget for ensuing year; 12. Congregation budgets require congregational approval at the Annual Meeting; 14

13. Prepare monthly Treasurer’s Reports that provide the council with complete information about the financial health and condition of the congregation. Review these reports with the Congregation’s Finance Committee and post a copy on the congregation bulletin board; 14. Manage congregation liquidity, purchasing short-term Certificates of Deposit (CD’s) as available excess funds permit; 15. Maintain a record of all deposits/withdrawals regarding Endowment Fund Accounts; 16. Prepare a detailed report for Annual Congregation Meeting showing not only income and expense compared to budget for the prior year but also showing all assets and liabilities (including all trust and endowment funds); 17. Prepare the Financial Page of the Annual Congregational Report in a timely manner to ensure the congregation is able to submit its Congregational Report to the Evangelical Lutheran Church in America by February 15th, the due date; 18. Work with the Congregation Finance Committee to ensure that financial and budget planning occurs in a timely manner; 19. Cooperate with the Congregation Audit Committee in its work. Be open to the recommendations that the committee may have as to matters of internal controls and congregation financial record keeping; 20. Ensure that a record of all purchases of a capital nature is maintained in a permanent record book. Expenses to be included would be those normally considered as subject to depreciation in business accounting – furniture, fixtures, major improvements and additions, etc. Congregation records should include the date of purchase, the vendor, cost, and include any reference to a warranty (number of years).

II.Full Financial Disclosure to Members of the Congregation As Treasurer, you are the steward of the financial resources of the congregation. Many members of the congregation may not be interested in financial matters. However, others may be thoroughly interested. In any case, full disclosure is the best policy. Giving the congregation more information than they want is better than giving them less. Giving them less may prompt some to wonder if you are hiding something from them.

Monthly: Keeping the Congregation Informed about “How We Are Doing” Suggestion: Prepare an article or summary of council actions and include the Monthly Treasurer’s Report in the church’s monthly newsletter; Annually: What kind of reports should be distributed at the Annual Meeting?

1) Annual Financial Report of Revenues and Expenses showing the prior year budget and actual and the budget for the New Year.

2) Prepare a Balance Sheet showing all the assets, especially financial assets of the congregation; 3) List all the accounts of the congregation with year-end account balances at both the beginning of the year and end of the year; 4) Operating Account, Endowment Funds, and Special Accounts such as the Altar Guild Fund, Flower Fund, Youth Group Fund, Pastor’s Discretionary Fund. All of these are funds of the

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congregation and should be audited as part of the annual congregation audit, with a report made on them at the annual meeting; 5) If the congregation has had a capital campaign, a report on those funds should be made each year until the funds have been fully used for the purposes of the capital campaign; 6) List all Endowment Funds showing the name and purpose of each fund including whether the fund is restricted (by the donor) or designated (by the council), stating who manages the funds (i.e., the Trustees), stating market value at the beginning of the year and end of the year and perhaps the original book (cost) value. Sometimes a brief history of a fund, if it known, stating when the fund was established and who the donor was will inspire others to remember the church in their wills.

7) Detailed Pledge Report: A report showing the following information: a) Number of pledges for the coming budget year; b) The total dollar amount pledged for the coming budget year; c) Both the median pledge and the average pledge amount; d) Detail report showing how many pledges in different ranges; e) Report the number of new pledges this year, the number of pledges that increased, the number that stayed the same, the number that decreased, the number that were not recommitted, the number of non-pledging households (sample report on page 18).

III . Internal Revenue Service Matters – Gifts, Unrelated Business Income Tax, Fundraising, 1099, W9 and Cash Accounts

1. When a church hires a substitute organist, pastor or other temporary employee, he or she is required to complete a W9 form. The church retains the form. If the individual earns more than $600 in a given year, the church will issue a 1099. If the individual does not complete a W9, the church is required to issue a 1099 regardless what the amount earned.

2. Christmas monetary gifts, such as solicited gifts for the pastor or other paid staff are not allowed by the IRS. If gifts (money) are solicited, the amount given to an individual must be included on the W2 at year-end. Money given to a pastor or other paid staff that is not solicited but given directly from an individual is permissible.

3. In-kind gifts to the church. An individual may not provide services for a church and expect a monetary amount be credited to the member’s year-end giving statement. A gift via an invoice may be given with the church then paying the invoice. The individual may then give the monetary gift back to the church.

4. Cash accounts. For example, a church sponsors a Coffee Café on Sunday mornings. Cash donations are received to offset this function. All monies received via the café must be deposited into the church giving account. Money to buy new supplies must come from the church treasurer, not cash taken from the café donations. The individual operating a function can maintain a petty cash account, but must provide receipts to the treasurer for purchases.

5. If the congregation does not have an expense reimbursement policy, one should be established. Under IRS regulations, the payment of expense allowances, whether an auto allowance or an expense allowance, is taxable income to the recipient and must be reported on a Form 1099–Misc. Income. This can be avoided by developing an Accountable Expense Reimbursement Policy. Under such a policy, the pastor reports expenses to the 16

church and receives reimbursement. Reimbursements paid under such a plan are not taxable and need not be reported to the IRS. Proper documentation concerning the business purpose of the expenses should be provided and maintained by the congregation.

Such a plan is discussed fully i n the Church and Clergy Tax Guide published annually by Christian Ministry Resources. The tax guide gives the language the council should use to adopt such a plan that complies with IRS regulations.

6. IRS regulations for individual cash contributions of $250 or more: a. Donors will not be allowed a tax deduction unless they receive a written receipt from the church that satisfies the following requirements: i. the receipt must be in writing; ii. the receipt must identify the donor by name (a social security number i s not required); iii. the receipt may combine all contributions, even those that are for $250 or more, in a single amount or it can list each contribution separately to aid donors in resolving discrepancies; iv. the receipt must state whether or not the church provided any goods or services to the donor in exchange for the contribution, and if so, the receipt must include a good faith estimateof the value of those goods or services; v. if the church provides no goods or services toa donor in exchange for a contribution, or if the only goods or services the church provides are “intangible religious benefits,” then the receipt must contain a statement to that effect; vi. the written acknowledgement must be received by the donor on or before the earlier of the following two dates: the date the donor files a tax return claiming a deduction for the contribution, or the due date (including extensions) for filing the return.

IV. Unrelated Business Income Tax Churches can rent to non-profit or for-profit individuals or groups. One case where rental income might jeopardize the church’s tax exempt status is if the church has borrowed money to remodel all or part of its facility for the purpose of renting it. The revenue from rentals then becomes subject to income tax as unrelated business income. The rental income from cell phone antennas on church property can also sometimes be large enough to require payment of taxes.

If a church operates a commercial enterprise not related to its basic religious purpose, it could cause the local taxing authority to question its eligibility for property tax exemption. Example: a church that rents a wing of a building for full-time use by a real estate firm would likely have to pay property taxes on that wing.

V. Third Party Fundraising From time to time, congregations are approached by third parties with requests for the congregation to sponsor, endorse, or promote a product or service. (1) In return for the congregation’s efforts, a commission, fee, or percentage of profit i s to be paid to the congregation.

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Congregations should be extremely wary of any such plan. The following is a list of legal and practical concerns to be reviewed by a congregation considering such a request.

1. The church’s mission does not entail promoting commercial, secular third party ventures and sales.

2. When the congregation becomes entangled with secular commercial ventures, they can take away from the true ministry and work of the congregation.

3. Congregations typically have no way of evaluating or rating secular services or products, and, as such, it is not proper for them to endorse, sponsor, or otherwise promote products merely to raise some funds for the congregation.

4. Once the door is open for endorsing, sponsoring, or receiving remuneration for a s ecular commercial venture, it becomes increasingly difficult to say "no" to other requests for congregational participation.

5. The congregation's reputation and mission can be sullied by a poorly performing product, disputes between the vendor and the purchaser, collection actions, or even injuries involving the sponsored product.

6. When members "contribute" by purchasing products or becoming involved in secular fundraising plans, their commitment to charitable giving may diminish.

7. When a congregation receives outside income from a secular source, it will need to take on additional record keeping, tax reporting requirements, and, potentially, tax payment requirements.

8. If endorsement, promotion, or sponsorship is given, it is essential that the congregation have a legally reviewed disclaimer to protect itself from responsibility or liability.

9. Typically, the funds raised for the congregation are not very significant; the secular enterprise is profiting with no extra effort.

10. If two congregation members sell or provide the same product, conflict in the congregation may result.

11. If the person selling the product wants to, he or she can certainly contribute a share of the sales directly to the congregation or a share of the sales that come from congregational member business.

12. Depending upon the nature of the enterprise, the congregation may face unrelated business income tax, insurance, zoning issues, or similar complications.(See publication resources on page 1) 1 Different products and services may include toys, books, foodstuffs, health supplements, cleaning products, lawnmowers, home repair and improvements, real estate sales, etc.

A web link to other IRS-related statutes is located on the back page. Please refer to IRS Publication 1828 on this linkfor informationrelating to current IRS statutes, and further information is available at www.elca.org/legal

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Sample Report Total Amount Pledged Pledging Households Pledge Amount $15,001 $10,000 - $15,000 $7,500 - $9,999 $5,000 - $7,499 $2,500 - $4,999 $2,000 - $2,499 $1,500 - $1,999 $1,000 - $1,499 $750 - $999 $500 - $749 $250 - $499 $100 - $249 $1 - $99 Non-pledging Households Average Pledge

Last Year $243,675 216

This Year $252,020 222

0 2 0 3 11 12 25 29 16 33 45 25 13 45 $1,145.00

1 3 0 4 14 16 27 30 18 35 46 27 15 32

Median Pledge (half above, half below)

$ 485.00

The top 7 pledging households (3%) pledged $60,000 (25% of the total) The top 27 pledging households (12%) pledged $108,000 (44% of the total) The largest category of pledging households (41 households) pledged between $250 and $499 The largest category of all households (42 households) consists of non-pledging households Average pledge (top 50% of total dollars pledged): $3,315 from 37 pledging households Average pledge (bottom 50% of total dollars pledged): $545 Source: Creating Congregations of Generous People

By Michael Durall An Alban Institute Publication

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Mission and Purpose of the Finance Committee The mission and purpose of the Finance Committee is to serve as stewards of the financial resources of the congregation. As stewards, a primary function of the Finance Committee is to help identify ways and means to facilitate financial support for the congregation to carry out its stated mission and vision. While the council has ultimate responsibility as stewards of all the resources of the congregation, the Finance Committee can share this responsibility, and that of the treasurer, by bringing its knowledge and experience to bear on congregation financial matters.The Finance Committee should be a Committee of advice to the council. The council might approve its members.

Some of the responsibilities of the Finance Committee are:

1. Provide the Treasurer with a group of thoughtful, committed members of the congregation with whom the treasurer can discuss ideas and congregation financial matters.

2. Assist the Treasurer in the development of a job description for the Treasurer and that of Financial Secretary. Having a Financial Secretary not only provides someone to assist the Treasurer, it allows for better dual control, and it provides for a logical successor to the Treasurer.

3. Review and/or develop Internal Controls. Annually review existing Internal Controls to ensure they are being followed and to ascertain if there are opportunities for improvement and/or modification. For the protection of both the Treasurer and the Congregation, appropriate internal control proceduresshould be in place. [This starts with the way in which the Sunday Offering is counted – two unrelated persons should be present throughout the process.]

4. Assist in the development of the annual congregation budget.

5. Recruit the members of the congregation audit committee and review the results of the audit. It should be made clear that it is the responsibility of the council to appoint the members of the Audit Committee. The report of the Audit Committee should also be made directly and personally to the fullcouncil. A copy of the Audit Committee Report should be made a part of the council minutes.

6. Assist with the development of financial record-keeping systems and methods.

Computer software should be reviewed to ensure that the reports meet the needs of the council and the congregation. The reports provided to the council and others should be “user-friendly.�

7. The committee should review all congregation endowment and trust funds on a quarterly basis.

8. An endowment fund policy should be adopted and approved by the council. Such a document should state the ways in which endowment funds will be invested and the manner in which the income from those funds will be used. Theexistence of an 20

endowment policy that is communicated to the congregation will tend to encourage future bequests and planned gifts to the congregation endowment fund since donors will know the congregation intends to be good stewards of the funds left to it.

9. Working with the Stewardship Committee, develop communications to the congregation to accompany the annual pledge statements that will educate members of the congregation about how their offerings support ministry and mission and how that makes a significant difference in the lives of both members of the congregation and those outside the congregation.

10. Arecentinventory (with photographs or a video) of all church-owned furniture and fixtures should be maintained. Insofar as possible, the inventory should list the date of acquisition and replacementvalue. Vestments and altar items should be included. A copy should be maintained off site.

11. Develop a records retention policy. The ELCA Guidelines for Record Retention provides a list of retention schedules for different types of legal documents and records showing how long each type of congregational record should be maintained. (see page 1 for web links on retention policies) 12. Consider developing a plan whereby all vital church records are microfilmed or copied to a writeable CD with a copy maintained off-site. Such congregation records include council minutes, financial records, records of baptisms, confirmations, marriages, and funerals.

13. Establish a policy of computer backup and ensure a set of recent computer files are maintained off-site.

With acknowledgement to John Farquharson of the Episcopal Diocese, Northeast Massachusetts 21

The Important Work of Your Congregation’s Nominating Committee 1. Define Your Congregation Council’s Needs A. Define and/or refer to the mission of the congregation B. Assess the skills, talents, demographics, and spiritual life of current board members and those who you would like to have on council.

List all skills and talents and demographics, see whereyour needs are…..

Is there an absence of young people, women, or others?

Do you need more workers and visionaries?

2. Recruiting Effective Council Members A. Be prepared to devote time, attention and consistent effort Never send a letter as your first communication Face to face conversation is absolutely the best Telephone conversation is second best Select people with a passion for the congregation’s mission!

Know the background of the person and tell them why you would like to have them serve as council member Give them adequate time to pray and think about it Be clear about expectations B. Look for skills as well as key demographic traits –also positive attitude and passion C. Conduct exit interviews with members who resign or rotate off 3. Retaining effective Council Members A. Conduct a thorough orientation B. Give members adequate and timely information and materials C. Engage council members in meaningful activities D. Follow sound board development principles. IncludeSpiritual Growth, Leadership Training, Team training, Skill development, and, of course, some fun!!

E. Have a system for members rotating off the board and a plan for using their leadership skills in the life of the parish 4. Common Mistakes in recruiting effective Council Members A. Recruiting nominees just weeks or days before annual meeting (Recruitment needs to be happening all year) Don’t spend enough time recruiting and assessing B. No orientation for new members C. No outlined procedures or standards to help identify, select, and retain effective council members Chapter C13.02.A of the Model Constitution for Congregations recommends that a Nominating Committee consist of six voting members of this congregation, two of whom, if possible, shall be outgoing members of the congregation Council, shall be elected at the annual meeting for a term of one year. Members of the Nominating Committee are not eligible for consecutive reelection

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Sample Agenda for a Church Council or Board Meeting There are several goals to accomplish in our Council and Board Meetings. The most important goal is to review their area of responsibility to make sure that it reflects the mission, vision and values of your congregation’s ministries.

Call to Order

President/Chair

The leader of the meeting determines if a quorum has been achieved and if it is appropriate to begin the meeting.

Opening Prayers/Devotions

Pastor/Member

There is nothing we do for God that should not begin and end in prayer. Devotions or a special bible study may also be an appropriate way to help the meeting stay focused on God’s mission as well as to continue spiritual growth for the members.

Approval of Agenda

Chair

Effective meetings depend on a clear and agreed upon agenda. It is critical that the chair motion the agenda, receive a second, then review and discuss the agenda with the members. This ensures that the entire group is in agreement on the purpose of the meeting, its content, and that no other items will be added or subtracted at a later time without deliberation.

Approval of Minutes

Secretary

The minutes are the report of the actions of a meeting that serves as a record, a reminder to those who attended, and a review for those who were not able to attend. The min utes ARE NOT a detailed description of every discussion and activity at a meeting. They should simply record the actions taken and the results of any motions.

Regular Meeting Special Meetings (if any) Reports

Chair

For members of the Council/Board/Committee to keep informed of the many facets of the ministry they oversee, it is critical that a thorough report be submitted by those associated with the ministry. These reports may be submitted in advance to allow members more time for review or may be orally offered at the meeting. These reports should they contain any motions. As these are reports, they do not need to be approved.

Administrative Staff (Pastors, Headmaster, Director) Other Staff (Interns, Business Manager, Principals) Committees (Elders, Deacons, Trustees, Finance, Nominations) Task Forces (Enrollment, Special Event, AIM Team) Old Business Chair This should only contain items that have been brought before the meeting previously which were tabled or unfinished. These are not discussion items but rather items which require action.

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New Business Chair These are items that require some kind of action by the group. Ideally, these items have been reviewed by the Executive Committee or at least a pastor and the chair in advance. They may be items that will be assigned to staff or committees, motions that need to be made, policies that need to be developed, or issues that need to be resolved.

Information Only/Presentations/Discussions These are items that a staff member, board member, or committee wish to share with the group that do not fit in any of the other reports for the purpose of informing the group or seeking advisory feedback. The Chair may decide to place these items elsewhere on the agenda. If action will be required, it should be tabled until the next meeting and placed on new business. This should not be a time for a member to share a personal concern. The proper way for that to be shared begins with the appropriate staff member, the chair, or a committee in advance of this meeting so that the issue can be placed on the agenda and agreed upon in advance.

Adjournment This must be motioned and seconded (which is not usually too difficult!) by the members after discussion. The only discussion that is in order would be a question about the meeting that a member wants to be clear about or some kind of information about upcoming meetings. This is not the time to introduce new business.

Closing Prayer Pastor/Member Some groups have the tradition of ending with the Lord’s Prayer. This certainly is appropriate and has the effect of reminding the group what we are all about and uniting the group in common purpose.

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Meetings and Robert’s Rules of Order (Orig. Alpha Rho Chi Fraternity Modified to remove those items specific to fraternity business.)

The following set of guidelines for Robert’s Rules of Order are provided as a resource for our Council and Board members. The goal of RROO is not to stifle discussion or control involvement of members in meetings.

Rather, the goal is to provide an orderly, fair and efficient process for meetings that have serious business to accomplish in a short amount of time. Council Presidents and Board Chairs may be tempted to run meetings in an informal manner. But this can often end up with long and sometimes confusing meetings. We recommend using the basic principles of RROO in regular business meetings and considering suspending the rules when there are times where a less formal style of meeting is ap propriate. All members should become familiar with these rules so that they can participate fully in the meetings. However, it is appropriate for the Chair to assist anyone at anytime who wants to participate but does not know how. Again, these rules are meant to be helpful not harmful.

A. General Procedures B. Situations C. Terms D. Common Motions E. Voting A. General Procedures A meeting wouldn’t be a meeting without some general rules of procedure and decorum. Robert’s Rules, of course, have many of these. We have tried to whittle them down to what we think would be most useful for most meetings. Although the rules may seem at times to be trivial or nitpicky or downright weird, they are essentially just a way of ensuring fairness and common courtesy t o all members of the meeting.

The Quorum No business may be conducted at a meeting, full board or committee, unless there is a quorum present.

This is usually either a majority of the members...that is 8 of a 15 member board, for example...or a specific number or percentage as stipulated in either a Constitution or set of By -Laws or Articles of Incorporation.

There may be special considerations as to those eligible to be counted in the quorum that are specific to the organization.

In organizations with sub-committees that have separate policies or by-laws these should be carefully aligned so that each branch uses the same standards.

A member may "Call the Quorum" to have the house counted to determine if there is a quorum present at any time prior to a vote.

Getting to Speak "Asking for and taking the floor" When you have something to say, you have to be recognized by the chair. According to Robert’s Rules, this is done by raising your hand and addressing the chair.

After the present speaker is finished, raise your hand to get recognized. If the chair then calls on you, you may speak. The Chair may announce the order in which speakers asking for recognition will be heard.

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Members who have not yet spoken about the topic at hand always have priority over those who have.

According to the Rules, each member can only speak twice on any given topic Additionally, the chair is obliged to try and alternate recognizing those who are for and against the motion being discussed. For example, if someone just spoke against a motion the chair would say something like “Is there anyone who wishes to speak in favor of the motion?” and then recognize someone.

Speaking After you’ve been recognized, you may then speak. It’s best to start by addressing the chair with their title, but again this may be a bit formal for chapter meetings. Always address your comments to the chair, even if they involve another member. This keeps debate from becoming personal. When referring to other members, use their title and not their n ame (i.e., “Ms.; Mrs.; Mr.; Dr.) Using someone’s first name implies a level of friendship that may not be appropriate when some of the members present may not know each other very well.

When speaking, you may speak only on the merits of the topic immediat ely at hand.

Anything off the topic is out of order, and you can be made to stop talking if someone points it out. You may speak only a certain amount of time on any given topic. Robert’s Rules allows for 10 minutes.

B. Situations This is a quick guide listing common situations you may find yourself in and how to deal with them.

I want to change the wording of the motion we are discussing.

Move to amend the motion and state your change specifically.

I have no idea what is going on.

Raise a parliamentary inquiry, and ask the chair to explain what is going on. Can be made at any time, as long as no one is speaking.

I want to move to do something, but I’m not sure how to do it or if it is in order right now.

Raise a parliamentary inquiry and explain what you want to do to the chair, who should then tell you the proper manner in which to do it. Can be made at any time, as long as no one is speaking. After the chair explains, you do not have the right to immediately make the motion. You must wait until the chair recognizes you in the normal fashion.

I have a question for the person who is speaking.

Don’t interrupt. Technically, Robert’s Rules allows for you raise a point of information and interrupt a speaker by saying, “Will the speaker yield to a ques tion?” The speaker can then choose to let you ask the question or not. But since both the question and the answer will count towards to speaker’s time limit, it is very impolite to use this in situations with extremely strict time limits In this case, it i s best to wait until the speaker is done and then address the chair with your point of inquiry, who then has the right to decide whether or not to allow it.

I have a question for the maker of the motion or someone who has already spoken.

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Raise a point of information, and ask the chair if they will allow a question to so and - so. If the chair allows it, direct your question through the chair to the person. Never address the person directly. Can be made at any time, as long as no one is speaking. The chair has the right to decide whether or not to allow the question.

I made a motion and now wish to withdraw it.

Ask permission to withdraw the motion. Can be made at any time, though it is polite to wait until someone is done speaking. The chair asks if there are any objections to the motion being withdrawn. If no one objects, the motion is immediately withdrawn. If there is an objection, the request to withdraw becomes a motion which must be seconded, is not debatable, and requires a simple majority to pass.

C. Glossary Amend: To change the wording but not the basic intent of a motion.

Assembly or House: The people or delegates in a meeting.

Business: The official activities of the board which make or change rules or policies or establish, change, or approve official actions or events which are "the business" of the board. Typically Old Business is unconcluded work from previous meetings whereas New Business is un- considered work needing the official attention of the board.

Chair or President: The presiding officer of a meeting, whether it is the president or a committee head, etc., always referred to by their tile (Madam or Mr. President, Madam or Mr . Chairman, etc). The chair essentially runs the meeting by recognizing who gets to speak when.

Most boards have an order of succession defined to allow for the lawful conduct of business in the absence of the chair.

Motion: The motion is the basic tool for getting things done, from proposing a new rule to changing the wording of something being considered to requesting a bathroom break. To make a motion, you gain recognition from the chair and then use the phrase “I move that…” and state what you want.

There are several types of motions: Main Motions are any sort of proposals relating to the business of the board that need to be discussed and voted upon, such as adopting a new rule or policy or approving something which this house needs to approve. This is usually the only vehicle for approval of business.

Secondary Motions occur during discussion of main motions, and are generally about amending the main motion or temporarily suspending other rules for the purpose of discussion only.

Privileged Motions can be made at any time. The most common is to move to recess to adjourn.

These are typically procedural motions and not business motions.

Seconding: Before a motion can be discussed, it must be seconded. This just means that someone other than the person who made the motion also thinks it should be discussed, which they indicate by saying “Second!” after a motion is made. Seconding a motion doesn’t necessarily mean you support it —it just means that you think it should be discussed by the assembly. If some one makes a motion and no one seconds it, it dies and cannot be discussed.

A motion that dies from lack of a second can be represented later in either the same or a subsequent meeting.

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Order (This is NOT the agenda) The proper manner for doing things, a s established by the rules. Certain things can happen only at certain times, otherwise they are out of order and are invalidated.

Things that are "in order" are considered to be "proper" and may be discussed and entered as "business" of the board.

D. Common Motions  Motion to the Previous Question, or “Call the Question” The motion to the previous question is actually a motion to stop debate and proceed to a vote. Calling the question does not automatically force a vote on the main motion unless it is passed. It’s a bit confusing, but it is best to envision it that when someone moves the previous question they are moving to stop discussion. Since this would effectively cut off anyone who still has something to say, a motion to the previous question requires a 2 /3 majority to pass. This means 2/3 of the members have to agree to stop discussion. If the motion to the previous question does not pass, discussion remains open. If it passes, discussion is stopped, the chair restates the main motion, and the assembly proceeds immediately to vote on it. A motion to the previous question is required to stop debate even on amendments or amendments to amendments. However, the chair may opt to skip directly to a vote at any point when it appears no one has any more discussion on a particular topic. You must be recognized by the chair in the normal fashion to move the previous question.  Motion to Amend The motion to amend is used to change the wording of a motion. Common methods of amending motions are by striking out words, substituting words, or adding words. You can also strike, substitute, or add entire phrases or paragraphs to a motion should the need arise. Amendments are in order if they do not change the original basic intent of the motion.

In order to make a motion to amend, you must first be recognized by the chair in the normal fashion. If your motion to amend is seconded, the assembly proceeds immediately to debate it. During this period, members may only talk about the merits of the amendment, and not of the main motion itself.

Debate on a motion to amend is ended when no further interest in discussion exists or a motion to the previous question has been successfully passed. The chair then restates the motion to amend, and the assembly proceeds directly to a vote on the amendment. A motion to amend must be passed by a simple majority. At that point, the original motion ceases to exist and becomes the motion as amended which must also be stated, discussed and voted upon as a separate entity. The only difference is that no second is required since the original motion has already been seconded.  Motion to Limit or to Extend Debate A motion to limit debate can be used to set up time limits for speakers, set a time limit for discussion for the topic, limit the number of times people are allowed to speak, or otherwise reduce the amount of time allowed for discussion from the default rules. A motion to extend debate can be used to increase time limits, the number of times people can speak, or otherwise increase the allowab le discussion time from the default rules. In order to make a motion to limit or extend debate, you do so in normal fashion. You must then state specifically how you wish to limit or extend debate. If someone seconds, then the assembly immediately proceeds to a vote. A motion to limit or extend debate must have a 2/3 majority to pass.  Motion to Refer to Committee This is pretty self-explanatory. This takes the topic you are discussing and dumps it in the hands of a committee to further discuss or resolve. You must be very specific when making this motion, stating exactly which committee you are referring it to, to what extent they should resolve the issue, and when they should report on their findings. Examples: “I move that the social committee select two o f these locations for us to vote on at the next meeting,” or “I move that this be referred to a new committee which the chair shall name which will present a report and recommendation at the next meeting.” You must be recognized 28

by the chair in the normal fashion to move to refer to a committee and it must be seconded. It is then open for regular debate.  Motion to (Lay on the or Pick Up from the) Table This is also pretty self-explanatory. If passed, this stops debate and removes the motion from consideration until there is a motion to "pick up" the motion. Someone needs to move to pick the motion up from the table and put it back into play. A motion may be laid on the table indefinitely and there is no automatic obligation to pick it up for reconsiderati on. A modification of this is a Motion to Hold Over in which a motion to put the item under discussion onto the agenda for the next meeting or a later meeting which must be specified.  Motion to Reconsider If a matter has been approved through a motion it may be moved to reconsideration which is a way in which the board may be asked to change its mind. This is usually a serious matter if it happens after the meeting is over...for example, at the next meeting...because whatever further action the motion mig ht entail, e.g. staff action, may well have started. A motion to reconsider a raise for an employee after the employee has been notified of the decision to raise his salary may not only be improper but may be illegal.

A motion to reconsider during the same meeting or if the action required as has been taken by the staff is typically not problematic. It is, however, annoying.

Motion to Recess or Adjourn. The motion to recess is used to ask for a short break. When moving to recess, you should specify for how long you want to recess, such as “I move a ten minute recess,” or “I move to recess until 3:00 PM.” In order to make this motion, you must be recognized by the chair in the normal fashion. The motion to recess is immediately put to a vote if someone seco nds it, and it requires a simple majority to pass at which point the house stands adjourned, usually to the call of the chair.

The same is true of the motion of adjourn which is simply stated: "I move to adjourn." The motion must be heard immediately and, if passed, the meeting stands in adjournment according to its rules for adjournment.  Point of Order This is used to point out when something is against the rules, which can be anything from an improper motion to someone talking too long, to a vote being done improperly. If something is out of order, all you have to do is get the chair’s attention by saying “Point of Order”, and then describe how the rules are being broken. Then the chair has to enforce the rule you pointed out, if you are correct and that rule applies.

The chair also has the prerogative to inquire of the Parliamentarian if the board has one or to direct that research into the discrepancy be done and to "hold over" the matter under consideration until that clarification can be made.  Point of Information; Inquiry There are two basic types of this. The first is when you want to ask a question of the maker of a motion or someone who has already spoken relating to the substance of the motion or comment. To do this, just wait until no one else is speaking and then get the chair’s attention by saying “Point of Information” and then ask for permission to ask a question. The chair can then decide whether or not to allow you to ask the question.

The second type of point of information is the parliamentary inquiry which relates to procedure.

You can make one of these when you are unsure of how to properly do something, or are confused as to what is going on and want some clarification. Again, when no one is speaking, you can get the chair’s attention by saying "Point of, or Parliamentary, Inquiry" and then ask the chair your question. When you make a parliamentary inquiry, the chair does not have the right to decide whether or not to allow you to ask the question—he has to answer it or refer it as in the "Point of Order" above.  Permission to Withdraw a Motion You can do this if you’ve changed your mind about a motion you’ve made, and want to "unmove" it.

Unfortunately, you can’t do this whenever you want. You can only do it after you’ve been recognized by the chair. When 29

the chair calls on you, you may ask for permission to withdraw your motion. The chair will then ask if there are any objections—if there aren’t, then you get to withdraw the motion without further discussion or a vote. But if someone doesn’t want you to withdraw it, then your request to withdraw becomes an actual motion that has to be seconded and voted on.

There is a catch to this in that if the motion has already passed, even if the meeting is not over, a whole new motion along with seconding and discussion must be ma de to undo the previous motion.

E. Voting This section describes the different types of votes and some general rules about voting.

Voice Vote The most common type of voting, this is when the chair says “ Those in favor of the motion, say aye.” All members in support of the motion call out “aye”. Next, the chair says “Those opposed, say no” after which opponents call out “no”. If there is a clear majority, the chair announces the result. If there is not a clear majority, a member may call for the vote to be retaken by calling out “ division!” in which case the chair must ask for a re-vote in a way that can be counted.

(Show of) Hand(s) Vote A hand vote works the same as a voice vote, where the chair first calls for th ose in favor to raise their hands. Without counting, they then call for those opposed to raise their hands. If a clear majority is seen, the chair will announce the result.

Again, a member may call “division” if they believe there was not a clear majority. In addition, a member may ask that the vote be counted. The chair then retakes the vote in the same way but counts the vo tes for and against the motion.

Counted Vote (Division) This is simply the counted version of the hand vote. Some groups may choose t o skip the uncounted hand vote since it really does l ittle more than the voice vote.

Secret Ballot This is the one type of vote where each member’s vote choice is not known to everyone else.

This is used for elections, but may also be used for regular moti ons, especially more sensitive topics. This is also the most paper-traceable vote and the final destination if division is repeatedly called for. A ballot vote may be called for when the original motion is initially about to be voted upon.

Additional notes on voting • A member may change their vote at any point during the voting process before the final result is recorded. This means, if a voice vote is made but division is called and voting moves to a counted hand vote, any member may change their vote.

• “Unanimous consent” instead of voting: This allows a simple decision to be made by the group without the formality of a motion and voting.

If, for example, there is a large volume of "housekeeping" matters which have to be approved by the board but are always handled without further board discussion or direction by the staff then the chair might ask for unanimous consent for their passage by saying, for example: "If there are no objections these matters are approved by unanimous consent."

If after a reasonable pause there is no stated objection, the matter will be closed and recorded in the minutes as if it were passed by a regular, or proper, motion with the note that it passed by unanimous consent.

• The majority vote is the most common vote and is defined as more than half of the votes cast, excluding abstentions, at a regular meeting with a quorum present. This vote is typically used for adopting a motion or for regular business.

• A two-thirds vote or "super majority" is defined as at least two-thirds of the votes cast, excluding abstentions, at a regular meeting with a quorum present. This vote is most commonly used for suspension of the rules, or to close, limit, or extend debate or to amend the rules or by -laws or to pass measures approved to a superior body, such as the Congregation.

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Filling out your Covenant Form for Synodical and Churchwide Ministries

1) Dollar amount of actual (unrestricted) giving by members last year 2) Mission support sent to Florida -Bahamas Synod last year 3) Divide #2 by #1

(e.g. 307,031) ($31,203) 10.1%

4) Dollar amount of anticipated (unrestricted) giving by members this year 5) Planned Mission Support to the Florida -Bahamas Synod for the current year 6) Divide #2 by #1

($315,000) ($33,500) 10.6%

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This Covenant form should be sent or faxed to the Synod Office by January 30 each year. Instructions for completing this form are contained on the preceding page

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How to Improve Financial Stewardship Outlines the six most popular financial response models used

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Available in Adobe PDF format (download both parts for entire book): Step by Step, Theology of Stewardship.

(Adobe Acrobat Reader is required to view and print these files.)

Available by contacting 800-638-3522, Ext. 2767 $6.50

Money Leadership for Thriving Congregations Leader Guide $22.00 Available by contacting 800-638-3522, Ext. 2767 Money Leadership for Thriving Congregations Participant Book $7.50 Available by contacting 800-6383522, Ext. 2767 Money Leadership for Thriving Congregations Devotions $6.00 Available by contacting 800-638-3522, Ext. 2767 Ventures: Partners in Stewardship Growth This four-part workshop develops a basis for stewardship education, planning and response. Leaders are trained to develop a holistic approach to stewardship and to carry out a thorough financial response program. Coaching will provide regular contact between sessions and ongoing 35

Stewardship in the Small Membership Rural Congregation This newly designed 32-page manual offers a three-week stewardship financial response method for rural congregations with an average worship attendance of 100 or fewer.

"Faithful, Hopeful, Loving" is the theme for this method as well as for a six-part study on biblical stewardship principles.

Includes worship ideas, response sheets, fellowship dinner guidelines, and sample commitment form.

support throughout the year.

For Congregational Treasurers and Bookkeepers Click here to learn more about a treasurers responsibilities as well as the points listed below.      

One copy available free from the ELCA Resource Information Service at 800/6383522.

  

Available by contacting 800-638-3522, Ext. 2767 $2.00

Best Practices At the most basic level, doing something, anything regarding stewardship, will improve it.

Regularizing stewardship in the congregation is what really makes a difference. These elements and practices for congregational stewardship are based on a survey of approximately 60 nation-wide stewardship staff and 25 mission interpreter coordinators of the Evangelical Lutheran Church in America. Click here to view these best practices.

       

Responsibilities of the Treasurer Separation of Financial Responsibilities The Handling of Church Income Setting Financial Goals - The Budget The Accounting System Establishment of Fund Recording Procedures Create a Chart of Accounts Petty Cash Account Establishing the Employer/Employee Relationship Housing Allowance Payroll Tax Obligations Employee Out-of-Pocket Expense Benevolence Remittance to Synod and Churchwide Financial Reporting Insurance Coverage Audit Procedure References

Adobe Acrobat Reader is required to view and print online files.

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Loans for Ministries Change your church for the better

The Mission Investment Fund and its predecessors have been financing church-related building projects and land purchases for nearly 100 years. Nearly 800 loans totaling more than $475 million are at work today in ELCA ministries throughout the United States, Puerto Rico and the Virgin Islands.

Here are five reasons why your congregation or other ELCA-related ministry should consider the Mission Investment Fund to finance your building project or land purchase: 1. We specialize in church building projects. We focus on helping congregations plan and finance building projects and land purchases. This includes helping you create a mission -focused financing plan that meets the unique needs of your ministry. We can also refinance loans with oth er lenders.

2. We can finance the construction phase of your project.

3. Mission Investment Fund offers project expertise, free of charge. Our church building consultants provide counsel to congregations on building and renovation projects. The consultants and our area marketing representatives can provide information about loans and investments. Their services are provided at no charge.

4. Our loans are funded by the faithful stewardship of Lutheran ministries. The interest a ministry pays on its loan is reinvested in loans for other church building projects and land purchases throughout the ELCA. 5. We offer competitive terms and rates. Unlike many commercial lending institutions, the Mission Investment Fund does not charge points or loan origination fees. And the fund has only one fee: a document preparation charge for long-term loans. Check our current interest rates.

Who qualifies for a Mission Investment Fund loan?

ELCA mission congregations, established ELCA congregations, synods, and ELCA-related ministries such as seminaries, colleges, universities, social ministry organizations and outdoor ministries, have all benefited from the low-interest loans offered by the Mission Investment Fund. All ELCA congregations and ELCArelated ministries that are investors in the Mission Investment Fund are eligible to apply for an MIF loan.

Call 877.886.3522 or email us atmif@elca.org for more information.

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Leave a legacy for your church Sustain and Grow Ministries of the ELCA

The ELCA Foundation exists to sustain and grow ministries of the Evangelical Lutheran Church in America.

Through our nationwide network of professional gift planning staff, we assist members in their call to live as faithful and generous stewards. We also support and strengthen the ministry of congregations, agencies, and institutions through financial education, resources, support, and investment management services.

Our Vision We will be a partner and the primary resource for ELCA members, congregations, and synods in generating transformational financial support for mission and ministry.

Our Statement of Purpose To strengthen the financial capacities of ELCA churchwide ministries, congregations, synods, agencies and institutions to fulfill their mission and ministry by   

encouraging and facilitating life-long stewardship through current and planned giving offering financial education, resources, and support services providing endowment management services ELCA Foundation and Development Services Evangelical Lutheran Church in America 8765 West Higgins Road Chicago, Illinois 60631 800/638-3522, ext. 2970

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3838 W. Cypress Street, Tampa, Florida 33607 ● (813) 876-7660 ● Fax: (813) 870-0826

WHO TO CALL DIRECTORY Use this guide to assist you in obtaining information from the Synod Office SUBJECT MATTER

CONTACT

PHONE/EXT.

E-MAIL ADDRESS

ext. 222

kena@f bsy nod.org

Administration–Sy nod House

Ken Aicher

Af rican Amer./Black Ministry

Pr. Vicki Hamilton

Budget

Ken Aicher

Building Consultant

Karen Sumner

407.426.7175

sumnermif @aol.com

Campus Ministry

Russell Mey er

813.763.3610

russellm@f bsy nod.org

Candidacy

Pr. Rick Maliv uk

813.963.0969

pastor@allsaintstampa.org

Christian Education

Irene Fly nn

Communications - Interim

Stev e Rosebrock

Compensation Guidelines

904.356.4545 ext. 222

ext. 229

spirit11@bellsouth.net kena@f bsy nod.org

irenef @f bsy nod.org communicator@f bsy nod.org

http://www.fbsynod.com/resources -for-councils

Conf erence on Ministry

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Constitutional Questions f or Congregations in Conf erences:  1-6 & 8 (East Mission District)  7 & 9-15 (West Mission District)

Pr. Paul Lutze

772.708.6983

paull@f bsy nod.org

Pr. Rita Gardner Tweed

813.230.4907

ritagt@f bsy nod.org

Constitutions Under Rev iew

Ken Aicher

ext. 222

kena@f bsy nod.org

Sy nod Constitution Questions

Ken Aicher

ext. 222

kena@f bsy nod.org

Continuing Education

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Copy right Inf ormation

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Newsletter and e-Newsletter

Stev e Rosebrock

ext. 221

communicator@f bsy nod.org

Database

Ileana Sardinas

ext. 225

ileanas@f bsy nod.org

Disaster Relief

Ken Aicher

ext. 222

kena@f bsy nod.org

Discernment Process f or Conf .:  1-6 & 8 (East Mission District)  7 & 9-15 (West Mission District)

Pr. Paul Lutze Pr. Rita Gardner Tweed

772.708.6983 813.230.4907

paull@f bsy nod.org ritagt@f bsy nod.org

Ecumenical Relations

Pr. Russell Mey er

813.763.3610

russellm@f bsy nod.org

Ev angelism Resources

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Financial Questions

Annette Woods, CPA

ext. 223

annettew@f bsy nod.org

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SUBJECT MATTER

CONTACT

PHONE/EXT.

E-MAIL ADDRESS

German Ministry

Pr. Wally Mey er

813.988.4025

wmey er@corlutheran.org

Gif t Planning

Pr. Paul Summer

386.852.0511

paul.summer@elca.org

Global Mission

Pr. Tom Snapp

239.410.2371

snappertom@gmail.com

Hispanic Ministry

Pr. Ruben Duran

ext. 221

Lay Ministry

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Leadership Dev elopment

Irene Fly nn

ext. 229

irenef @f bsy nod.org

LOMF (Lutheran Outdoor Ministries of Florida)

General Inf o Line

352.546.5554

inf o@lomf la.org

Lutheran Counseling Serv ices

Pr. Mel Jacob

800.444.2842

Mjacoblcs@aol.com

Meeting Planning

Jan Bernard

ext. 221

janb@f bsy nod.org

Misconduct

Bishop Benoway

ext. 225

bishop@f bsy nod.org

Mission Director

ext. 228

Mission Partners 100

ext. 228

Mobility

Ileana Sardinas

Media/Public Relations Older Adult Ministry

Pr. Richard Haf er

Outreach

ext. 225

ileanas@f bsy nod.org

ext. 221

communicator@f bsy nod.org

813.988.4025

richardhaf er@peoplepc.com

ext. 228

Personnel

Ileana Sardinas

ext. 225

ileansas@f bsy nod.org

Registration f or Ev ents (Assembly , COM, Retreats)

Jan Bernard

ext. 233

janb@f bsy nod.org

Resolutions (Assembly )

Ken Aicher

ext. 222

kena@f bsy nod.org

Resources

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Roster

Ileana Sardinas

ext. 225

ileanas@f bsy nod.org

ext. 229

irenef @f bsy nod.org

Stewardship

Irene Fly nn

Stewardship Resources

Irene Fly nn

ext. 229

irenef @f bsy nod.org

Supply Pastors

Dean of Conf erence

Sy nod Assembly Planning

Jan Bernard

ext. 231

janb@f bsy nod.org

Sy nod Council

Ken Aicher

ext. 222

kena@f bsy nod.org

Website-Sy nod & Website Consultation

Russell Mey er

ext. 227

webmaster@f bsy nod.org

WELCA Florida-Bahamas Sy nod

Raeann Purcell

386.212.7933

Worship Resources

Irene Fly nn

Y outh & Y oung Adult Ministry /

Pr. Rita Gardner Tweed

www.fbsynod.com/synodleadership/conferences

40

Raeannpurcell@hotmail.com

ext. 229

irenef @f bsy nod.org

813.230.4907

ritagt@f bsy nod.org

If you cannot locate a desired category, or you need additional assistance, please call 813.876.7660 and press 0 (zero) for the receptionist who will direct your call or email info@fbsynod.org

Who We Are - FACTS ABOUT THE FLORIDA-BAHAMAS SYNOD We are part of the Evangelical Lutheran Church in America, a church body that consists of 4.6 million baptized members, w orshiping in ov er 10,000 congregations.

 

 

 



One of 65 synods One of six synods in Region 9 (Southeast U.S.) Divided into 15 conferences Baptized Members: 77,568 Total congregations: 198 Partnership Synod: o Metropolitan Chicago Synod Companion Synods: o Lutheran Church in Guyana o Evangelical Lutheran Church in Suriname o Lutherans in Haiti, Jamaica & Cuba





Pastors o Under Call: 237 o Retired: 202 o On Leave From Call: 20 Associates in Ministry: o Under Call: 12 o Retired: 11 o On Leave From Call: 2 Diaconal Ministers: 1 Candidates for Ordained & Rostered Lay Ministry: 39

NOTES  

AGENCIES AND INSTITUTIONS

Lutheran Theological Souther n Seminary (LTSS), Columbia, SC ............................... (803) New berry College, New berry, SC ................................................................................... (803) Florida Lutheran (A Good Samar itan Community), Deland, FL ................................... (386) Good Samaritan Health Car e Center, Kissimmee, FL .................................................. (407) Kissimmee Good Samar itan Retirement Village, Kissimmee, FL ................................ (407) Lutheran Counseling Services, Winter Par k, FL ............................................................ (407) Lutheran Haven Retirement Community, Oviedo, FL .................................................. (407) Lutheran Outdoor Ministry of Flor ida ( LOMF) ................................................................ (352) Lutheran Servic es of Florida, Tampa, FL ....................................................................... (813) Lutheran Soc ial Services of NE Florida, Jac ksonville, FL ............................................. (904) Lutheridge/Lutheroc k Ministries, Inc. .............................................................................. (828) Olds Hall Good Samaritan Center, Daytona Beach, FL ................................................ (386)

786-5150 276-5010 736-5800 846-7201 846-7201 644-4692 365-2224 546-5554 875-1408 448-5995 684-2361 253-6791

Village on the Isle Retirement Community, Venice, FL ................................................. (941) 484-9753 Synod Assem bly 2011 – May 5-7: Omni Orlando ChampionsGate 2012 – May 4-6 Buena Vista Resort - Orlando 2013 -

ELCA Churchw ide Offices (800) 638-3522 or (773) 380-2700 w ww.elca.org Board of Pensions (800) 352-2876, Fax: 612-334-5399 Augsburg Fortress Publishers (800) 328-4648 w ww.augsburgfortress.org

ELCA Churchw ide Assem bly Aug 2011 – Orlando, Florida 41

P

ublications and Resources

Church and Clergy Tax Guide by Richard Hammar, published annually in January by Christian Ministry Resources, P. O. Box 2301, Matthews, N.C. 28106, or call 800-222-1840.

IRS tax guide for Churches and Religious Organizations •www.irs.gov/pub/irs-pdf/p1828.pdf Resources for Congregational Treasurers and Bookkeepers • Office of the Treasurer • Evangelical Lutheran Church in America • www.elca.org/treasurer/congregations/ Legal Information for Congregations of the ELCA • www.elca.org/legal ELCA Board of Pensions• www.elcabop.org/ServiceCenter/Call_Employment.aspx Synodical Resources for Congregations•www.fbsynod.com/congregations/ Active Records Management: Advice for Congregations of the Evangelical Lutheran Church in America•www.elca.org/secretary/records/congregations/ Florida Sunshine Law on public and private meetings •myfloridalegal.com/sun.nsf/manual/ Your congregation’s constitution • Copies are available in the church office

Recommended Reading for New Councils Congregational Leader Series• Augsburg Fortress Publishers •www.augsburgfortress.com A series of 10 books providing information on Leadership Development and Congregational Planning 42

43

A synod of faithful congregations Sharing Christ, Making Disciples and Doing Justice in the World

Office of the Bishop • Florida-Bahamas Synod • www.fbsynod.com 3838 W. Cypress St. Tampa, Fl. 33607 (o) 813-876-7660 (f) 813-870-0826 Please send any comments, suggested additions or changes to info@www.fbsynod.com kenf.aicher, executive for administration

44