Calvary Lutheran Church
Revision Date:October 17, 2017
Table of Contents
Section I Mission
Section II Policy Board
2. Ministry Plan
3. Standing / Temp Boards & Committees
4. Policy Updates & Meetings
Section III Pastoral Office
2. Guest Pastors
Section IV Staff
1. Daily Church Administration
2. Database Management
Section V Standing Boards and Committees
5. Military Outreach
6. Human Care
8. Financial Secretary
11. Property Management
Section VI Fiscal
1. Purchases, Expenditures, and Budget Management
2. Petty Cash Reimbursements
3. Working Capital Requirements
Section VII Membership
Section VIII Appendix
Our Lord Jesus Christ says, “All authority in heaven and on earth has been giving to me. Go therefore and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, teaching them to observe all that I have commanded you. And behold, I am with you always, to the end of the age.” (Matthew 28:18-20) This is the mission of Calvary Luther Church as we serve God and love our neighbor.
The purpose of this congregation shall be to serve God and love our neighbor by:
• Giving honor and glory to the Triune God
• Carrying out His will
• Proclaiming the Gospel of Jesus Christ to all the world
• Nurturing the faith of its members
• Manifesting the unity of our faith in Jesus Christ as God and Savior
• Fostering Christian fellowship and love
• Extending a helping hand to human need
• And to achieve its objectives by the preaching of the Word of God, by the administration of the sacraments, and by the religious instruction of all its members according to the confessional standard of the Evangelical Lutheran Church.
I.1.a All policies implemented by the policy board shall be pursuant to this mission and purpose.
I.1.b Policies necessary to pursue Calvary’s mission and purpose with appropriate structure, accountability, and stewardship of the resources entrusted to this congregation by God shall be utilized to empower, not restrict, God’s people at Calvary Lutheran Church to accomplish His mission to the greatest extent possible.
The responsibilities of the Policy Board as set forth in the Calvary Lutheran Church Bylaws are:
1. Set, write, and maintain policy in keeping with the mission and purpose of this congregation.
2. Annually outline a ministry plan, for the congregation to ratify at the annual voter’s assembly, providing focus for the purpose of the congregation as stated in the constitution.
3. Build structure for the execution of the mission of this congregation and adjusting it as necessary.
4. Appoint leaders of boards, committees, and hiring church staff as deemed necessary by the Policy Board, except the church secretary and elders.
5. Evaluate the Pastor, formally, on an annual basis.
6. Ensure that all activities of the church reflect the purpose and faith of the congregation.
7. Oversee and have authority over the appointed leaders and church staff, all other boards, committees, task forces, action teams, or other entities of the congregation, with the exception of the pastoral office, Board of Elders, and church secretary.
8. Maintain a complete and up to date policy manual in the church which all members may have access to.
9. Ensure the congregation is notified of changes to the policy manual within a week.
II.1.a The Policy Board will ensure that the current version of this document is always available on the congregational read board as well as electronically on the church’s website.
II.1.b The church secretary shall, at the direction of the Policy Board, distribute the updated policy manual electronically to the entire congregation and via hard copy by request, prior to the annual voters meeting to elect new officers.
II.1.c The Policy Board will receive written inputs on pastoral performance from the Board of Elders and all committee chairs prior to the annual pastoral evaluation.
II.1.d The policy Board shall appoint a member of the congregation who will submit an annual administration budget to the Policy Board, no later than October 15. With input from the Church Secretary and the Church Treasurer, the budget shall include all administration supplies for the Pastor and the Church Secretary. The budget shall also include proposed salary and benefits for the Pastor, Church Secretary and Custodian.
2. Ministry Plan
II.2.a The Policy Board will convene a Ministry Plan Development Committee at least once per year to develop the annual ministry plan for Calvary. Additional planning efforts may be called to review, refine, or update the ministry plan as required for successful completion of the church’s mission.
II.2.b The Ministry Plan will be developed and implemented according to the church year (January to December).
II.2.c c The Ministry Plan for the upcoming year will be made available for congregational review by Reformation Sunday.
II.2.d At a minimum, the Ministry Plan Development Committee will consist of representatives from the following church demographics:
(2) Board of Elders
(3) Policy Board
(4) Board of Evangelism
(5) Confirmed Youth (Confirmation to Sr in High School)
(6) Experienced Lutheran (Age 65 or older)
II.2.e The Pastor will chair the Ministry Plan Development Committee and select the other participants of the committee.
II.2.f The Ministry Plan will be the central guiding document for all church efforts for the designated period. It will provide broad guidance to each committee and program that synergizes efforts across the church community towards common goals. The Ministry Plan will be descriptive rather than prescriptive in nature, to the greatest extent possible, to allow boards, committees, and program leaders the latitude to devise their own means to achieving stated goals.
II.2.g The approved Ministry Plan will serve as the basis for budget development. Calvary’s annual budgets will be developed and proportioned to support the goals of the Ministry Plan.
3. Standing and Temporary Boards and Committee Review
II.3.a While the Ministry Plan will provide annual guidance to the standing and temporary boards and committees, the Policy Board will review progress and provide additional guidance, as required, to ensure execution of the Ministry Plan stays on course throughout the year.
II.3.b All boards and committees will submit electronic reports to the Policy Board on a quarterly basis. Reports for the previous quarter will be due to the Policy Board NLT the last Friday of each quarter (March, June, September, December).
II.3.c Boards’ and committees’ quarterly reports will provide, at a minimum, updates on the following topics:
(1) Accomplishments over the previous quarter
(2) Plans for the current quarter
(3) Budget status to date
(4) Issues for the Policy Board’s consideration
(5) Recommended policy changes or additions
4. Policy Updates & Meetings
II.4.a. In consultation with the Pastor, staff, and board and committee chairs, the Policy Board will convene in person at the discretion of the Policy Board Chairman to discuss and update policy.
II.4.b. Board and committee chairs may submit written recommended policies to the Policy Board for consideration.
II.4.c. Recommended policy changes will be reviewed by the Policy Board and implemented with the concurrence of three out of five members.
II.4.d. The Policy Board will meet with committee chairs at least quarterly to provide guidance and direction to the standing committees, receive feedback on progress towards stated goals of the ministry plan, and synchronize the efforts of the standing committees.
5. Annual Meetings and Officer Installation
II.5.a The annual voters’ assembly meeting will be held on or about the first Sunday in December to present the next year’s ministry plan, budget, and elect new officers to the Policy Board.
II.5.b Prior to the third week of November, board and committee chairs will submit budgets to the Policy Board and Treasurer for the subsequent year based on the goals established in the
Ministry Plan. Board and committee chairs will also submit an initial draft of their annual report for presentation at the annual voters’ meeting.
II.5.c Final versions of the annual reports will be submitted and presented to the congregation when the Policy Board members are installed in January.
II.5.d Installation of Policy Board members will be conducted on or about the second Sunday of January.
The Pastoral office is a key component of the ministry at Calvary Lutheran church. As the shepherd of the congregation, charged with administering word and sacrament to God’s people and ensuring His people remain faithful to the truths of God’s word, the man who holds the office of Pastor of Calvary Lutheran Church is empowered by God and this congregation.
The Powers and Duties of the Pastoral Office as defined in the Calvary Lutheran Church bylaws are:
1. Serve as the recognized Called spiritual leader of this congregation.
2. Fulfill duties common to the office including the conduct of worship services and Holy Communion.
3. Care for the spiritual needs of the congregation fostering spiritual growth, fellowship, and stewardship, in order to aid in making disciples of all nations.
4. Supervise the execution of the Ministry Plan and operations of the church, including the various boards and schools which may be established, in accordance with published church policy.
5. Ensure all activities of the congregation reflect the purpose and faith of the congregation.
6. Hire and supervise the church secretary, in accordance with published church policy.
7. Provide spiritual oversight, mentorship, and guidance to the Board of Elders.
8. Provide recommendations for potential candidates to fill vacancies on the Board of Elders.
9. Appoint committees, when necessary, to perform specific tasks, as required.
a. Executive Authority
III.1.a.i As the spiritual leader and shepherd of Calvary Lutheran Church, having detailed knowledge of the daily occurrence and issues of the church, and being the most likely individual present at the church at any given time, the Pastor is authorized to conduct pressing church business typically handled by board or committee chairpersons if such issues require immediate action. The Pastor will inform the Policy Board or standing board or committee chairpersons as soon as practical for any decisions made relating to their area of expertise.
III.1.a.ii When the Pastor appoints a special committee, the Pastor will inform the Policy Board of the purpose, the objectives, and the participants of the committee as soon as practical.
b. Pay and Benefits
III.1.b.i Pastoral pay and benefits will be determined by the Policy Board during the call process based on budgetary considerations and the Southeastern District’s Salary and Benefits Guidelines.
III.1.b.ii The Policy Board will appoint a salary and benefits board every two years to review and assess the salary and benefits of the Pastor and make appropriate recommendations to the Policy Board for implementation.
III.1.b.iii The Salary and Benefits Review Board will consist of at least four members, at least two of which will be an Elder and the Treasurer.
III.1.b.iv Salary and Benefits Review Board will consult separately with both the Policy Board and Pastor to determine whether the existing pay and benefits package are appropriate, meet the needs of the Pastor and his family, and accurately reflect the value of the Pastor to the ministry efforts of the congregation.
III.1.b.v Following consultation with both the Policy Board and Pastor and a complete review of Southeastern District’s Salary and Benefits Guidelines, the Salary and Benefits Review Board will provide a recommendation to the Policy Board for changes to the Pastor’s compensation package.
III.1.b.vi It is the express desire of the Policy Board, trusting in the Lord to provide for both our physical and spiritual needs, to compensate the spiritual leader of this congregation with a package consistent with the guidelines of the Southeastern District.
c. Inclement Weather
III.1.c.i In the event that inclement weather threatens the Jacksonville and surrounding areas, the Pastor is authorized to cancel or delay worship services, Bible studies, or other scheduled activities at Calvary as he deems fit to ensure the safety of all participants.
III.1.c.ii During pastoral vacancies, the Board of Elders will make the decision on whether or not to cancel or delay church services and the event lead will make the decision on whether or not to cancel all other church related activities.
III.1.c.iii Announcements on weather related cancellations or delays will be made as early as practical to ensure members have sufficient time to adjust their schedules. Announcements
will be made via e-mail and Facebook as a primary means of communication. Phone calls will be made by the event leads or church secretary to members who may not have access to these methods of communication.
2. Guest Ministers
III.2.a Calvary Lutheran Church will compensate guest ministers according to the published SE District guidance.
III.2.b Annual expenses for guest ministers will be budgeted and expensed from the Pastoral Care portion of the budget.
III.2.c The Board of Elder’s will consult with the SE District guidelines annually in conjunction with the annual budget submissions and update compensation planning factors accordingly.
III.2.d The Board of Elder’s will plan for a minimum of four (4) guest minister expenditures per year.
3. Pastoral Expectations
III.3.a. The Pastor will conduct hospital visits as required to care for the spiritual needs of the members and friends of Calvary Lutheran Church as listed in the church directory.
III.3.b The Pastor will conduct home visits as required to care for the spiritual needs of the members and friends of Calvary Lutheran Church as listed in the church directory.
III.3.c Pastor will report the number of home and hospital visits to the Policy Board in his quarterly report.
III.3.d The Pastor will conduct baptisms for both members and non-members upon request.
III.3.e The Pastor will conduct funerals for members and friends of Calvary Lutheran Church upon request.
III.3.f. The Pastor will provide premarital counseling and conduct weddings for members and friends of Calvary Lutheran Church upon request.
III.3.g The Pastor will teach second year confirmation.
III.3.h The Pastor will provide the following services in support of the preschool:
III.3.i. The Pastor will assist the preschool ministry in the following ways:
i. The Pastor will provide oversight and approval of the Christian education curriculum included in the preschool.
ii. The Pastor will conduct chapel services for the preschool on a schedule and frequency determined in coordination with the preschool lead teacher and board of education.
iii. The Pastor will serve as an intermediary, when necessary, to help resolve conflicts between preschool staff or between the staff and preschool parents.
III.3.j The Pastor will teach and select the content of the Sunday morning adult Bible study and provide new member adult education.
III.3.k Pastor will provide input to, review adult education curriculum, and participate periodically.
III.3.l The Pastor will provide input to, review, and approve the selections of the board of education for Sunday School teachers and curriculum.
III.3.m The Pastor, in conjunction with the Board of Elders, will contact each first time visitor within one week.
III.3.n The Pastor will review applications for new membership, and in consultation and concurrence with the Board of Elders, approve new members to Calvary Lutheran Church.
III.3.o The Pastor will review and approve Youth Group leader.
1. Daily Church Administration
2. Data Management
lV.2.a See appendix for Standard Operation Procedure # 00001, “Data Collection”.
Standing Boards and Committees
V.1.a. It is the congregation’s responsibility to elect and keep current six to eight Elders.
V.1.b. In addition to the duties listed in the constitution, the Board of Elders shall:
1. Assist the Pastor in all matters pertaining to the spiritual welfare of the congregation.
2. Assist the Pastor in conducting baptism and funerals and visiting the sick, shut-in, grieving, or in other need of spiritual comfort.
3. Coordinate and schedule pulpit coverage, whenever necessary.
4. Receive applications for membership, and with the advice and consent of the pastor, accept new members into fellowship at Calvary.
5. Maintain a list of all members (baptized, non-voting communicant, voting communicant) and encourage inactive members to return to active membership.
6. Review the membership list of Calvary and make recommendations, with the advice and consent of the pastor, to the voting body of Calvary to remove those members whose whereabouts are unknown or who refuse, through self-exclusion, to be members as defined in the Constitution.
7. Schedule lay readers to read the Old Testament and Epistle readings each week.
8. Provide input for inclusion in the annual performance appraisal on the pastor and submit it to the Policy Board.
The board of education shall:
1. Consist of a minimum of two members.
2. Provide learning opportunities for all age levels.
3. Provide leadership education for teachers, officers, and other volunteers.
4. Oversee the preschool and provide semi-annual evaluation of the lead teacher.
5. In coordination with the lead teacher, screen and hire all preschool employees.
6. In coordination with the adult Bible study leaders, develop a budget to procure adult education materials.
a. Adult Education
V.2.a.i Adult education is a critical component of our ministry efforts at Calvary. As such, the education committee, in concert will the Pastor, will coordinate and promote diverse adult education opportunities at Calvary in terms of both meeting times and content.
V.2.a.ii The education committee will work with instructors to align, but not assign, adult educational content with instructor strengths, ministry plan objectives, and participant interest.
b. Childhood Education
V.2.b.i Calvary will provide childhood education as both an outreach program in the form of an early childhood education preschool and as internal development of our youth.
V.2.b.ii Internal childhood education will, at a minimum, consist of Sunday School and a Vacation Bible School.
The Worship chair shall:
1. Schedule cantors to chant the introit weekly.
2. Coordinate with the organist and pastor to select the hymns for use in the Divine Service. Hymns shall be selected from the prescribed list in the Lutheran Service Book Hymn Selection Guide that corresponds with the themes from the lectionary readings.
3. Schedule special music, as appropriate and available, to supplement the music of the Divine Service.
V.3.a.i The Divine Services and Order of Matins, as contained in the Lutheran Service Book (2006), will be the standard orders of service for corporate worship.
V.3.b.i As Martin Luther said, “Music is an outstanding gift from God,” and it is a gift through which we can return praise, honor, and glory to the giver, our Creator, Redeemer, and Sanctifier. To the greatest extent possible, Calvary Lutheran Church will utilize music and the musical talents bestowed from God upon the members of this congregation to enhance worship, education, and fellowship.
V.3.b.ii Music utilized in worship, hymns, choral music, and individual instrumental and vocal offertories, will be coordinated through the worship committee chair in concert with the Pastor.
V.3.b.iii Music included in worship will, to the greatest extent possible, reinforce themes from the assigned lectionary readings.
V.3.b.iv The Pastor, as the official charged with administering word and sacrament and leading the congregation in corporate worship, may provide specific hymns or music to the worship committee chair that he would like included in worship. The Pastor always retains the authority to veto any music he deems as inappropriate for corporate worship.
V.3.c.i Altar flowers may be purchased weekly and dedicated to the glory of God by individuals or families.
V.3.c.ii A short statement will be included in the Sunday bulletin describing the individual(s) donating the flowers and the reason, if any, for the donation.
V.3.c.iii If flowers are not donated, flowers may be purchased by the worship committee with worship budget funds.
V.3.d.i Musicians and musical performances to supplement the Divine Service will be scheduled through the worship committee.
V.3.d.ii The organist/pianist will be the only paid musician. All other performances will be voluntary musical offerings.
V.3.d.iii The organist/pianist pay will be determined by the worship committee and will be paid through worship committee budgeted funds. The organist/pianist will be paid no less than $50 per service.
The Evangelism chair shall:
1. Oversee and synchronize the outreach efforts of the congregation into the surrounding community.
2. Identify and pursue strategies to effective advertise the activities, ministries, and outreach opportunities at Calvary.
3. Manage the Calvary website and oversee Friends of Calvary Facebook Page.
4. Identify, develop, and implement means of welcoming and assimilating visitors to Calvary.
5. Schedule greeters to welcome parishioners to Calvary before all services on Sunday mornings.
a. Website Management
v.4.a.i The primary purpose of the Calvary Lutheran Church website is to facilitate the spread of the good news of Jesus Christ by informing our members and surrounding community about the beliefs, ministries, and events at Calvary Lutheran Church.
v.4.a.ii The Evangelism chair is responsible for website management oversight. The Evangelism chair will have the authority to approve or reject content posted on the website.
v.4.a.iii Content related to Lutheran doctrine or beliefs will require review and endorsement by the Pastor or head Elder during Pastoral vacancy.
v.4.a.iv Should any content be deemed inappropriate or inconsistent with the values of Calvary Lutheran church, the issue will first be addressed by the Evangelism chair. If resolution is not reached, members may submit a request for content review to the Policy Board. The Policy Board will consider the issue and make the final decision based on majority vote of the Policy Board members.
v.4.a.v v Minimum content on the website will include the following:
1) Calvary Lutheran Church Mission Statement
2) Lutheran Beliefs and Doctrine
3) Corporate Worship Times
4) Contact Information
5) Social Media Links
6) Preschool Information
5. Military Outreach
6. Human Care
The Human Care chair and committee shall:
1. Educate, motivate, and activate members towards meeting the needs of our fellow man, both at Calvary and in the surrounding community.
2. Pursue methods of maintaining and administering emergency assistance programs for members of Calvary and the surrounding community.
3. Coordinate volunteer opportunities within the congregation.
The Treasurer shall:
1. Keep account of all the receipts and disbursements for Calvary Lutheran Church.
2. Pay all budgeted expenses as directed by the committee chairs.
3. Sign all checks.
V.7.a. The treasurer will ensure an annual audit is conducted on all church financial transactions.
V.7.b. The audit may be performed by a member of the congregation or outside entity, but the financial secretary and treasurer are prohibited from participating in the audit.
8. Financial Secretary
The Financial Secretary shall:
1. Receive all contributions and other income for the congregation.
2. Be responsible for recording all offerings and other receipts.
3. Prepare quarterly statements of each member’s contributions and distribute them to the individual members.
4. Keep all individual contribution statements in strict confidence.
5. Present a summarized report of the receipts and church attendance to the Policy Board on a monthly basis.
The Board of Stewardship shall:
1. Track the time, talents, and treasures of the congregation, focusing primarily on talent recruitment and worker enlistment.
2. Collect time and talent cards annually on “Rally Day,” typically scheduled the first Sunday following Labor Day.
3. Assist standing and temporary committees in finding the necessary support to conduct mission work.
4. Recruit volunteers to serve on the Policy Board and standing committees prior to the annual voters’ assembly in December.
5. Secure financial support for the congregation’s local/global mission and ministries through pledge drives, ministry marketing, and fund raisers.
The Board of Trustees shall:
1. Consist of a Head Trustee appointed by the Policy Board.
2. Transact all legal business of the congregation.
3. Administer all property belonging to the congregation.
4. Accept and receive grants and bequests to the congregation.
5. Sign legal documents on behalf of the congregation.
6. Appear in court to represent the interests of the congregation.
7. Ensure continuing and sufficient insurance coverage of the church buildings and property.
a. Inventory Management
V.10.a.i The trustees will conduct and maintain a minimum of an annual inventory of all high value and church property.
b. Real Property Acquisition and Disposal
V.10.b.i The Board of Trustees will notify the Policy Board prior to the acquisition or disposal of any real property.
V.10.b.ii The Policy Board will approve of all real property acquisitions or disposal prior to the Trustees executing the transaction.
11. Property Management
a. Building Usage
V.11.a.i The facilities of Calvary Lutheran Church are intended to facilitate the worship of our Lord, the study of his word, the fellowship of his people, growth in faith, and outreach to the community.
V.11.a.ii Church facilities may be requested and reserved for use by any member or organization of Calvary through the church secretary with approval from the property manager.
V.11.a.iii Priority activities for scheduling church activities are as follows:
(2) Member’s Special Services (i.e. wedding, funeral, etc)
(3) Christian Education
(4) Calvary Fellowship
(5) Community Outreach Activities
(6) Member Sponsored Activities
b. Member Sponsored Activities
V.11.b.i Any member may request to sponsor an outside organization in accordance with the outside organization usage guidelines list in paragraph V.9.b.iii for one time use or short term use of Calvary facilities as defined in the next paragraph without charge.
V.11.b.ii Short term use is defined as four (4) meetings or less during any given 30 day period or monthly meetings not to exceed two (2) consecutive months.
V.11.b.iii Organizations, secular or Christian, may be sponsored by a member of the congregation to utilize church spaces under the following conditions:
(1) The organization or activity to be performed does not actively undermine the Christian faith as determined by the property manager and Pastor.
(2) The sponsor agrees to be present for the duration of the activity.
(3) The sponsor and organization agree to wipe down kitchen surfaces, vacuum, remove trash, and return the church spaces to its original condition following use.
(4) The sponsor and organization agree to pay for any damage caused during the activity.
V.11.b.iv Sponsors will be responsible for the following items:
(1) Supervising the activity and ensuring that no inappropriate or destructive activities are allowed.
(2) Unlocking the building prior to the event and securing the facility following the
(3) Ensuring the church is clean and returned to its original state prior to departing.
(4) Coordinating a time to pick-up keys from the Property Manager and returning keys promptly following the event.
c. Recurring Usage Fees
V.11.c.i. Should an outside organization request usage of the church facilities for a period that exceeds the timeframes listed in paragraph V.9.b.ii, a nominal usage fee will be requested to reimburse the church for routine overhead costs.
V.11.c.ii Fees will be based on (hours/days). The requested fee shall be per hour/day.
a. Youth Director
V.12.a.i. The Youth Director is a volunteer position responsible for the leadership, programming, management, and instruction of the youth ministries.
V.12.a.ii. The Youth Director will be a member in good standing that volunteers and is screened and approved by the Pastor.
V.12.a.iii. The Youth Director will undergo a background check prior to assuming the role.
V.12.a.iv. he Youth Director will be responsible for leading or finding an appropriate leader for the Sunday morning education of the youth.
V.12.b.i. The youth program will strive to schedule regular activities that foster Christian fellowship and development of our youth.
V.12.b.ii. The youth will activities will include, at a minimum, Sunday morning education and regularly scheduled activities outside of Sunday mornings.
V.12.b.iii. The youth program will strive to meet on a bi-monthly basis, rotating activities between educational, entertaining, service, and fund-raising.
V.12.b.iv. The youth will be responsible for decorating the sanctuary on the last Sunday of the church year prior to the beginning of Advent and putting away the Christmas decorations following Epiphany Sunday.
c. Fund Raising
d. Checking account
1. Purchases, Expenditures, and Budget Management
VI.1.a Standing or temporary board and committee chairs (hereafter “chairperson”) will be authorized to expend church funds within the limits of the approved annual budget for their jurisdiction.
VI.1.b Chairpersons may internally shift funds between budgeted line items to meet unexpected or emerging requirements as long as the following conditions are met:
(1) Programs or budgeted line items from which funds are taken can still be accomplished with the decreased level of funding.
(2) Standing or temporary boards or committee can still meet all objectives set forth by the ministry plan after the shift in funds.
VI.1.c Chairpersons may request increases to their authorized budget to meet unexpected or emerging requirements through coordination with the congregational treasurer and approval by the policy board.
VI.1.d Purchases and expenditures of church funds by standing boards or committees shall be made according to the following process:
(1) For expenditures within the approved annual budget for each committee, a copy of the receipt is collected at the point of sale.
(2) The committee chair submits a signed check disbursement form to the Treasurer with a copy of the receipt.
(3) The Treasurer then writes a reimbursement check.
2. Petty Cash Reimbursements
VI.2.a Small personal cash expenditures within the approved budget of standing or temporary board or committee will be reimbursed under the following conditions:
(1) Total value of the purchase is less than or equal to $200.00.
(2) A receipt of the purchase is provided to the financial secretary or treasurer.
(3) The item purchased is intended for use to conduct church business.
VI.2.b Petty cash expenditures may be reimbursed to any member of the congregation with prior approval of the supported committee chairperson.
VI.2.c .c The process for reimbursement of petty cash expenditures is:
(1) Insert correct process here.
3. Working Capital Requirements
VI.3.a A minimum of $XXXX.00 will be kept in the church’s working capital fund (checking account) at all times to meet routine expenses.
VI.3.b When funds in the working capital fund exceed $XXXX.00, funds in excess of the minimum will be transferred into the building fund.
4. Designated Funds
VI.4.a Non-building fund designated funds below the level of any given program’s approved budget will be used indirectly to fund the designated program. Funds will be placed into the church working capital fund and help cover expenses for that program when the chairperson executes purchases.
VI.4.b .b Non-building fund designated funds that exceed the approved budget for a program will be used to cover the approved budget amount and increase that program’s budget for that year to match the designated amount.
5. Preschool Budget and Expenditure Management
• How does pre-school staff interact with financial team to execute designated pre- school funds (or do preschool funds just come from general fund)?
VI.6.a. The congregation will undergo an audit of all its financial transactions annually in conjunction with the development of the budget.
VI.6.b. The audit will be completed prior to 1 December and will be made available to the congregation during the annual voters assembly.
VI.6.c. c. The audit may be performed by a member of the congregation or outside entity, but the financial secretary and treasurer are prohibited from participating in the audit.
1. Categories of Membership
V.1.a Baptized Member. Baptized members are all persons who have been baptized in the name of the Triune God and who are under the spiritual care of this congregation only.
V.1.b b Non-Voting Communicant Member. Non-voting communicant members are those who:
i. Have been baptized in the name of the Triune God.
ii. Have been instructed on the doctrine of the Evangelical Lutheran Church and made public profession of their faith.
iii. Have been accepted as new members by the Board of Elders and Pastor and formally received as members in front of the congregation.
V.1.c c Voting Communicant Member. Voting communicant members of this congregation are communicant members who have attained the age of 18 years of age.
V.1.d Friends of Calvary. Friends of Calvary are all members of the Lutheran Church – Missouri Synod who reside in the local area or are regular attendees of Calvary but choose not to transfer membership from their home church.
V.1.e Guests. Guests of Calvary are all persons who attend worship, study God’s word, or receive any ministerial service from Calvary Lutheran Church.
1. S.O.P. 00001 Data Collection Standard Operating Procedure.