Sheri Laninga

Zondervan's Church and Nonprofit Tax Guide states that the "payment of the love offering is taxable and subject to payroll tax treatment...."  There are three exceptions noted but these don't seem to fit the situation.  It would be advisable for you to speak with a tax advisor to receive definitive word on this question.

Each year Synod designates up to 100% as housing allowance for retired U.S. ministers. According to Worth's Income Tax Guide for Ministers, the eligible retired minister is then responsible "to show as taxable on Form 1040, line 16b, any designated distributions not spent for parsonage expenses."  The gross amount is entered on Form 1040, line 16a.

If you google "Prayer coordinator job description" you will find a few useful documents to start your draft.

The Ministry Shares assessment approved by Synod in June 2011 and reported in the July Financial Summary is effective starting January 1, 2012.   The 2012 assessment will be based on the active membership count of each church as reported for the 2012 Yearbook.

The ministry share request is based on the professing member information submitted for the yearbook that coincides with the year of the ministry share.  In other words, the 2012 ministry share request was approved by Synod in June 2011 and is based on the information that appears in the yearbook dated 2012. 

 

The budgets of the institutions, agencies and ministries of the denomination operate on a fiscal year July 1 through June 30.  As such, the ministry share revenue that is included in these budgets is based on an estimate of funds coming from two ministry share years.  For example, the fiscal 2012 budget we are now working under assumes revenue related to the 2011 ministry share request received after June 30, 2011 and revenue from the 2012 ministry share request received before July 1, 2012. 

Could you clarify why it is difficult for churches to submit Ministry Shares based on their 2011 active professing member count?  For example, our church would submit their membership count in September 2011, be working on their budget that fall, and then the 2012 budget including the ministry share amount would be approved later in the year or early new year.

Also, I tried to follow your reference to MoCRCG in Article 2 b. 2). a). and did not find an Article 2b.

Hopefully another network participant can assist with your questions and comments.

The Church Finance and Administration Resources on crcna.org has some samples of nomination letters and materials that you may want to review including timelines, letters, and review of responsibilities.  Look under the section "Church Organization and Administration" and then "Administration."

Synod designed the pension plans in the US and Canada to serve the retirement needs of ordained ministers. "It is only by full participation of all congregations that there will be reasonable assurance that all active and retired ministers will receive a pension on retirement; that their eligible widows will receive a pension upon the minister's death; and that disability, survivor, and orphan benefits are paid." (Ministers' Pension Plan Summary, p. 8).

A minister may go inactive in the Plan for a time (and therefore not receive credited service for this time).  However synod has determined that all organized churches who are vacant  (or don't have a minister participating in the pension plan) would continue to contribute to the pension plan on a per member basis.

When churches fail to pay amounts rightfully due, other churches must eventually assume the obligation.  We realize that financial constraits sometimes make payment difficult.  However, the assistance of classis should be requested, and all other means should be explore before any denial of payment is the only offered course of action.

If you have additional questions about the pension plan, please call or email the Ministers Pension Office: [email protected] or call Sheri Laninga 616-224-0722 or Katie Henry 616-224-5886 with any questions.

Sheri

The letter of call is now posted at http://www.crcna.org/site_uploads/uploads/pcr/Letter_of_Call.pdf

Most churches conduct a financial review each year.  If you think the financial processes and systems are well tuned, a review should be adequate.  Guidelines for a review are available at crcna.org, search for finance and administration, then find the section "Audit" under "Financial Management". 

If your church believes you need a financial audit, the least expensive way to start is by contacting a CPA that attends your church and connecting with them for completing an independent audit or a referral to a local CPA who could complete the audit.

Guidelines for Separation of Pastor and Congregation are found in Appendix B, p. 326, of the Manual of Christian Reformed Church Government.  The guidelines include responsibility of the separating pastor, responsibility of the council/congregation, responsibilities of classis, and a pastoral note.

You can find a couple sample job descriptions under Church Finance and Administration Resources.  If you go to crcna.org and search on church finance, you will find the page.  Look under the "Employment Issues" section called "Job Descriptions." You will see samples for a Pastor of Discipleship and Senior Pastor. Hpefully you have looked at the "Evaluation Essentials for Congregational Leaders" from Sustaining Pastoral Excellence. You can google search on crcna.org and also find this excellent resource published in 2010.