2015 synod assembly information -...
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John S. Knight Center ● 77 East Mill Street ● Akron , Ohio
2015
Synod
Assembly
Information
1890 Bailey Road 330-929-9022
Cuyahoga Falls, Ohio 44221 FAX: 330-929-9018
Web Site: www.neos-elca.org i E-Mail: [email protected]
May 2015
Dear Friends in Christ,
Preparations continue for the May 15-16 synod assembly, and we look forward to your participation. The
theme of the assembly is “We Are Church Together.” The Rev. Elizabeth Eaton, Presiding Bishop of the
ELCA, will be our ELCA representative.
The two-day assembly begins Friday morning at 7:40 a.m. with registration in the Upper Corbin Rotunda
(Level 2) of the John S. Knight Center. A continental breakfast will be served in Exhibit Hall I during
registration on Friday only. You may enjoy breakfast while browsing the displays in that area. Lunch
and beverages will also be provided on Friday, and coffee/tea will be available on Saturday morning in
Exhibit Hall I. A concession stand located near the escalators will have items available for purchase
throughout both days of the assembly. No outside food or beverage may be brought into the facility by
attendees. If you have medical dietary needs please contact the Sony Gilroy at [email protected] or
330-929-9022 by May 8.
Worship is an integral part of who we are as Lutherans and is an integral part of our assembly. On Friday
we welcome you to gather in worship and business through the GATHERING, WORD and MEAL. The
offering will be designated for the Lutheran Immigration and Refugee Service. Saturday will provide an
opportunity to experience an alternative worship service and welcome into service those newly elected to
synod council.
The enclosed materials include the agenda, nominations, proposed budget, bylaws amendment, maps,
parking and hotel information, and information on many important matters related to the assembly. You
are strongly encouraged to review all the enclosed materials so that you will come prepared to participate.
A brief orientation for new attendees will be held Friday at 8:10 a.m. in the Firestone Room (Level 1).
The assembly opens with the GATHERING in Goodyear A & B (Level 2) promptly at 8:40 a.m.
We look forward to conducting the annual business of the synod, worshiping, learning and praying
together.
The Assembly Planning Committee
• The Rev. Jean Hansen, onsite assembly coordinator
(Faith, Fairlawn)
• The Rev. Dan Caruso, chairperson
(St. Paul, Ravenna)
• Sony Gilroy, assembly coordinator
(Northeastern Ohio Synod)
• Kathy Lender, registrations
(Northeastern Ohio Synod)
• Robert Zielke, displays
(Lord of Life, Canfield)
• Barbara Mattern, registration volunteers
(St. Mark, Tallmadge)
Inst ruct ions to Attendees
3) Upon arrival, please report to the registration area please report to the registration area please report to the registration area please report to the registration area
first first first first to sign-in and receive your nametag.
4) Registration cards will be pre-printed and distributeddistributeddistributeddistributed
at the registration tableat the registration tableat the registration tableat the registration table.
Please proof and sign your
registration card.
See See See See
Example:Example:Example:Example:
5) Bring parking ticket parking ticket parking ticket parking ticket (on
Friday) to registration
for validation. Saturday
parking is free.
6) Wireless internet Wireless internet Wireless internet Wireless internet
will be available in
the Knight Center.
1) Review materials for maps, election election election election
informationinformationinformationinformation, schedule, etc.
2) Bring allallallall these materials with you to the
assembly.
7) Emergency calls during the assembly: Please call (330) 618(330) 618(330) 618(330) 618----6205620562056205
Karl Biermann
Clergy Synod Assembly Registration Card - 2015
Color / Lang.
AGE:
Over 30
Karl Biermann
1890 Bailey Rd Cuyahoga Falls, OH 44221-5259
Congregation / Organization: Assistant to the Bishop
Signature
ii
iii
Letter to Synod Assembly Attendees ......................................................................................... i
Instruction to the Attendees ..................................................................................................... ii
Table of Contents ........................................................................................................................ iii
S E C T I O N 1
Assembly Information ........................................................................................................... 1
Agenda .................................................................................................................................. 2
Knight Center floor plan ...................................................................................................... 4
Directions ............................................................................................................................... 6
Security Procedures .............................................................................................................. 7
Bishop’s Report, Abraham D. Allende, NEOS ................................................................... 8
Bishop’s Report, Elizabeth A. Eaton, ELCA ...................................................................... 10
Bishop’s Report, Elizabeth A. Eaton, ELCA (Spanish) .................................................... 12
Proposed Rules of Procedure ........................................................................................... 14
Nomination Information ..................................................................................................... 17
Bylaw Amendment ............................................................................................................. 31
Synod Council Report ......................................................................................................... 32
Roster Report ....................................................................................................................... 34
Roster Changes ................................................................................................................... 35
Necrology ............................................................................................................................ 37
Anniversaries ........................................................................................................................ 39
S E C T I O N 2
Financial Reports ................................................................................................................. 41
TABLE OF CONTENTS
iv
Budget Proposal ................................................................................................................. 42
Compensation Guidelines ................................................................................................ 45
Summary of Congregational Mission Support ............................................................... 63
Audit Report ...........................................................................................................................69
S E C T I O N 3
Forms .......................................................................................................................................93
S E C T I O N 4
Reports ......................................... Posted at www.neos-elca.org/Synod_Assembly.htm
(Committee Reports / Region 6 Resources Reports / Reports of Affiliated
Agencies / Reports of Lutheran Colleges and Seminaries)
S E C T I O N 5 ( To be distributed at assembly)
Additions to Pre-Assembly Materials
INDEX ........................................................................................................................ LAST PAGE
TABLE OF CONTENTS
This page intentionally left blank.
2
Northeastern Ohio Synod Assembly
May 15 & 16, 2015
“We Are Church Together”
All assembly business to be held in the John S. Knight Center
Friday, May 15
7:40 am Registration Upper Corbin Rotunda
Continental breakfast (served during registration) Exhibit Hall I
Displays Exhibit Hall I
8:10 am Orientation for first time voting members H.S. Firestone
8:40 am GATHERING Goodyear A & B
9:10 am Opening of synod assembly & call to order Bishop Abraham Allende
Welcome by Planning Committee The Rev. Dan Caruso, APC Chair
Announcement of excused Secretary David Lenz
Nominations Nominations Committee Chair
Report of Credentials Committee Credentials Committee Chair
Adoption of agenda
Adoption of Rules of Procedure
9:45 am Elections Committee report Elections Committee chair
First ballot
10:15 am Synod Council report John Sleasman, Vice President
10:20 am Bishop’s report Bishop Allende
10:55 am Break
11:10 am ELCA report The Rev. Elizabeth Eaton, Presiding Bishop of the ELCA
11:55 am Story Tellers
12:10 pm Lunch Exhibit Hall I
Displays/Social time
1:10 pm Treasurer’s report Timothy Gilroy, Treasurer
Report of the Audit Committee Audit Committee
Presentation of budget (adoption at 3:15 pm) Finance and Budget Committee
Adoption of Compensation Guidelines Ministry Committee
1:45 pm Report of Credentials Committee
Report of Elections Committee
Second ballot
PROPOSED AGENDA
3
2:00 pm Report of Reference and Counsel Reference & Counsel Chair
2:05 pm Break
2:15 pm WORD
3:00 pm Break
3:15 pm Adoption of budget
Bylaw amendment
Resolutions
Other business
3:40 pm Ecumenical greetings
4:00 pm MEAL
4:45 PM Sending
Saturday, May 16
8:15 am Assembly reconvenes Goodyear A & B
Announcements The Rev. Dan Caruso, APC Chair
8:20 am MORNING PRAYER (anniversary recognitions)
8:50 am Report of Credentials Committee Credentials Chair
Report of Minutes Committee Minutes Committee Chair
Election report Elections Committee Chair
Third ballot (if needed)
9:00 am Women and Justice The Rev. Angel Jackson
9:15 am Q & A with Presiding Bishop Eaton and Bishop Allende
10:15 am Break
10:30 am PRAYER AROUND THE CROSS
11:30 am Break
11:45 am Report of Reference and Counsel Reference and Counsel Chair
Election report
Other business
12:10 am Recognitions
Installation of newly elected
12:25 pm Adjournment
PROPOSED AGENDA
John S. Knight
1
LEVEL 1
Orientation ........................................................ H.S. Firestone � (for 1st time voting members)
4
John S. Knight
LEVEL 2
Continental Breakfast / Lunch ....................... Exhibit Hall 1
Displays .............................................................. Exhibit Hall 1
Plenary Sessions ....................................... Goodyear A & B
Registration .................................... Upper Corbin Rotunda
Assembly Office .............................. Upper Corbin Rotunda
5
Jo
hn
S. K
nig
ht
1
DIRECTIONS
John S. Knight Center ● 77 E. Mill Street ● Akron, OH 44308 330-374-8900 ● 800-245-4254 ● www.johnsknightcenter.org
NOTE: Parking Tickets will ONLY be validated when parking in the Broadway Deck �
Parking is available all around the Knight Center. Parking is FREE in all City of
Akron lots & decks on weekdays after 6:00 p.m. & on weekends.
FROM TURNPIKE VIA RT. 8
I-80 East to Exit 180 (Rt. 8 South) / Follow Rt. 8 South to Perkins St. Exit /
Right on Perkins St. to High St. / Left on High St. / Stay on High St. (one
-way street going South) / Knight Center is located on the left at the
corner of High & Mill Sts.
FROM NORTH VIA I-77 & WEST VIA I-76
I-77 & I-76 (they run concurrently briefly) to Exit 22A VIA I-77 (Main/
Broadway/Downtown) and WEST / You will merge with a one-way
side street (South St.) VIA I-76 / Follow South St. to 2nd light / At that
point all traffic MUST turn left onto Broadway, which is a one-way
street going North / Follow Broadway to Mill St. (about 1-1 1/2 miles) / Knight Center is located at the corner on Broadway & Mill St.
FROM NORTH & SOUTH VIA I-77
I-71 to I-76 East to Exit 22A
( M a i n / B r o a d w a y /
Downtown) / (follow
directions above) VIA I-77
FROM SOUTH VIA I-71 &
EAST VIA I-76
I-77 & I-76 to Exit 22A
( M a i n / B r o a d w a y /
Downtown) / VIA I-77 The
exit ramp Y’s, bear right to
B r oadw ay / E A S T
Broadway is a one-way
street going North / VIA I-
76 Follow Broadway to Mill
St. (about 1-1 1/2 miles)
Center is at the corner of
Broadway & Mill St.
6
John S. K
nig
ht
SECURITY PROCEDURES
Effective immediately the following security
procedures will be enforced for all John S. Knight
Center events:
• There will be an increased security presence both inside and
outside the facility.
• Unless otherwise authorized by law, pursuant to the Ohio
Revised Code, no person shall knowingly possess, have
under the person's control, convey or attempt to convey a
deadly weapon or dangerous ordnance onto these
premises.
• Concealed weapons will not be permitted into the facility.
• Large bags and items such as backpacks and coolers will
not be permitted in the facility.
• Guests will not be permitted to bring sealed packages of
any kind into the facility.
• Video recorders or any electrical devices of that nature will
not be permitted in the facility.
• Purses, diaper bags, briefcases, cameras and other small
personal bags may be allowed, but may be inspected at
any time.
Thank you for your cooperation in the enforcement of
these necessary procedures at the John S. Knight Center.
7
1890 Bailey Road 330-929-9022
Cuyahoga Falls, Ohio 44221 FAX: 330-929-9018 Web Site: www.neos-elca.org 8 E-Mail: [email protected]
BISHOP’S REPORT
MAY 15-16, 2015
SYNOD ASSEMBLY AKRON, OHIO
…but this one thing I do: forgetting what lies behind and straining forward to what lies ahead, I
press on toward the goal for the prize of the heavenly call of God in Christ Jesus.
[Philippians 3:13b-14]
Welcome to the 2015 Northeastern Ohio Synod Assembly!
For the third consecutive year, a different bishop is writing this report. A year ago, I sat in the
assembly with most of you, fully expecting that I would be back at this year’s gathering in the
same role – as a voting member of the assembly and pastor of the congregation I had been
faithfully serving.
The Holy Spirit apparently had different ideas.
A lot of change has taken place in the last 12 months:
• Not only do you have a (not so) new bishop, but a new assistant to the bishop, a smaller
staff overall, and other former staff members fulfilling new roles in their service to the
synod and to the wider church.
• The role of our conference deans is being redefined so as to make up for the reduction in
synod staff.
• We are being served by an interim Director for Evangelical Mission while our called
DEM is on disability leave.
• There have been changes in the governance of the synod as we have a new secretary and
a new interim vice-president.
• We are smaller as a synod by one congregation and we now number 179 parishes.
We were also affected adversely by sudden, unexpected misfortunes and tragedies:
• In August of 2014, a fire destroyed First Lutheran Church in Lorain.
• In November of 2014 and in January of this year, we were saddened by the deaths of two
active pastors.
On a more joyful note, two new pastors were ordained last August and are serving in our synod.
We also welcome three more new candidates who will be graduating from their respective
seminaries this May and will hopefully be called to congregations in Northeastern Ohio in the
coming months.
9
All of this has had an impact on how we do ministry in our synod. It is challenging us to become
more creative, more imaginative, more resourceful in making Christ known to those who may
not yet know him.
Yes, change is unsettling. Change is disturbing. Change is frightening. Except that, when it
comes to the church, we have one constant – Jesus Christ. As the writer of Hebrews states,
“Jesus Christ is the same yesterday and today and forever.” [Hebrews 13:8]
The church that trusts in Jesus Christ as its foundation will stand steadfast against whatever
adverse changes may challenge it. And as we press on together as a synod, the words of the
apostle Paul (see above) in his letter to the church at Philippi become our mission for the
congregations of Northeastern Ohio – to remain focused on revealing the love of God to the
world.
I want to close by thanking God for the people who walk alongside me daily in this task of
ministry as pastor to the people of God in Northeastern Ohio:
• We welcome the Rev. Karl Biermann, successor to Deaconess Judy Hoshek, who retired
in December. Pastor Biermann comes to us from the Southwestern Texas Synod, and has
hit the ground running in his primary responsibility of overseeing the call process and
working with congregations in transition.
• Karen Kaufman continues faithfully as Resource Center Director and fulfills other duties
as assigned.
• Helen Harms is on loan to us from the West Virginia-Western Maryland Synod as
Interim Director for Evangelical Mission while the Rev. Terrance Jacob is on disability.
• Although the Rev. Laurie Miller and Associate in Ministry Mary Ann Schwabe are no
longer synod staff, they continue on as non-stipendiary (contract) employees,
coordinating the Candidacy Process and the Congregational Resource Team respectively.
• Joy Hacker keeps our finances in order as Synod Accountant.
• Sony Gilroy serves as Executive Assistant to the Bishop and manages Electronic
Communications.
• Kathy Lender is the pleasant voice you hear on the other end of the telephone line when
you call the synod office. She also edits our Unified Newsletter and has taken on the
additional role of synod statistician from Charlene Saurman, who also retired in
December.
Peace and Blessings,
The Rev. Abraham D. Allende
Bishop
8765 West Higgins Road Chicago, IL 60631-4101 800/638-3522 www.elca.org
Evangelical Lutheran Church in America God’s work. Our hands.
Spring 2015
“Oh, to grace how great a debtor daily I’m constrained to be; let that grace now like a fetter
bind my wand’ring heart to thee. Prone to wander, Lord, I feel it; prone to leave the God I love.
Here’s my heart, oh, take and seal it; seal it for thy courts above.”
– Evangelical Lutheran Worship 807, verse 3
Dear Brothers and Sisters in Christ,
We are church. As members in the Evangelical Lutheran Church in America (ELCA), we are
found by and abiding in Christ; we are God’s beloved people gathered around word and
sacrament. Every week you gather in your congregations to hear God’s word and to share in the
Lord’s Supper, to know Christ crucified and Christ risen. My hope and prayer is that through our
spiritual practices and our worship we are drawn closer to and are more aware of the love of God
shown through Jesus’ death and resurrection.
As we gather in Christ’s name at our synod assemblies, I invite you to pray, with me, for one
another and the work we do together across this church. Remembering the words of the apostle
Paul: “So we, who are many, are one body in Christ, and individually we are members one of
another” (Romans 12:5).
In my international travels earlier this year, it became clear to me that the ELCA is part of the
body of Christ that spans the globe and the centuries. When we consider issues such as the
ecclesiology of a global church, or a unified Word and Service roster, or ministry to and with
same-gender families, it is never, nor can it ever be, a conversation just among us.
This past fall, we entered the season of celebrating five years of our full communion partnership
with the United Methodist Church. In late May, we join our Catholic sisters and brothers in
Washington, D.C., to commemorate the 50th
anniversary of the beginning of the U.S. Lutheran-
Catholic Dialogue, which over the years has produced 11 substantial reports. We continue our
work in strengthening all of our ecumenical and inter-religious partnerships.
We also are accompanying our brothers and sisters globally. We have visited with
unaccompanied migrant children and families fleeing their homes in the Northern Triangle
countries of Central America. Companions in the region have shared about their struggles, root
causes of this migration and avenues for ELCA response. ELCA members, synod bishops and
churchwide staff have borne witness to and talked about ELCA plans for strategic engagement.
Through The Lutheran World Federation, we work with refugees and internally displaced people
in Syria, Cameroon, South Sudan, Central African Republic, Kenya, Jordan, Ukraine, Iraq and
many other places. We have made significant progress in controlling malaria and treating Ebola.
We are developing a social statement on the social issue of women and justice. These are just a
few of the ways that we are church for the sake of the world.
This summer brings two wonderful events. Both the ELCA Youth Gathering in Detroit and the
Worship Jubilee in Atlanta will give us an opportunity to ask: How is God calling the church
8765 West Higgins Road Chicago, IL 60631-4101 800/638-3522 www.elca.org
today, and what does God’s work mean for our service to our community and the world? These
events will be a time for rich conversation, faith formation and renewal of worship for the sake
of the gospel and for the life of the world.
Good progress continues to be made on the ELCA’s observance of the 500th
Anniversary of the
Lutheran Reformation. Two communication platforms recently debuted: www.ELCA500.org
and the “ELCA Reformation 500” Facebook page. The theme for the 500th
anniversary
observance is “Freed and Renewed in Christ,” with the tagline, “500 Years of God’s Grace in
Action.” This will also be the theme for the 2016 ELCA Churchwide Assembly. You are invited
to come to the “Grace Gathering” in New Orleans, which will be held concurrently with the
Churchwide Assembly on its last four days, Aug. 10-13, 2016. The goals of the Grace Gathering
are for personal renewal in faith, to be equipped for meaningful observances of the 500th
anniversary, and to increase the number of ELCA members who will take part in service-
learning activities in New Orleans as part of the Churchwide Assembly. Please come!
Always Being Made New: The Campaign for the ELCA is off to a good start with more than
$48.4 million in generous gifts and commitments toward the campaign priorities. This year we
are seeking support for new and renewed congregations in The Campaign for the ELCA. The
impact of the campaign will go far beyond the nearly $200 million goal. It will establish a strong
culture of stewardship in which this church will be well-positioned to do God’s work in Jesus’
name throughout the world for decades to come. Thank you for your support and prayers for this
good work.
This coming Sept. 13, we will continue our tradition of a dedicated day of service. “God’s work.
Our hands.” Sunday is an opportunity to celebrate who we are as the Evangelical Lutheran
Church in America – one church, freed in Christ to serve and love our neighbor.
God’s blessings to you as you meet, discern, pray, vote, worship and sing together. This is a
wonderful church, and I am honored to serve in it with you. Thank you for your faithful witness
to the gospel.
God’s peace,
Elizabeth A. Eaton
Presiding Bishop
Evangelical Lutheran Church in America
8765 West Higgins Road Chicago, IL 60631-4101 800/638-3522 www.elca.org
Iglesia Evangélica Luterana en América La obra de Dios. Nuestras manos.
Primavera de 2015 “Que la gracia sea con ese gran deudor que estoy sujeto a ser a diario; que esa gracia ahora ate, como una cadena, mi corazón errante a Ti. Inclinado a vagar, Señor, puedo sentirlo; inclinado a dejar al Dios que amo. Este es mi corazón, tómalo y séllalo; séllalo para tus tribunales en el cielo"”.
– Evangelical Lutheran Book of Worship 807, versículo 3 Estimados hermanos y hermanas en Cristo: Somos iglesia. Como miembros de la Iglesia Evangélica Luterana en América (ELCA), Cristo nos encuentra y une; somos el amado pueblo de Dios reunido alrededor de la Palabra y los Sacramentos. Todas las semanas se congregan en sus congregaciones para escuchar la palabra de Dios y compartir la Cena del Señor, para conocer al Cristo crucificado y al Cristo resucitado. Mi esperanza y oración es que por medio de nuestras prácticas de fe y nuestra adoración nos acerquemos más y estemos más conscientes del amor de Dios que se muestra por medio de la muerte y resurrección de Jesús. Al congregarnos en nombre de Cristo en nuestras asambleas sinodales, les invito a orar conmigo por nuestro prójimo y por el trabajo que realizamos juntos en toda la iglesia. Recordando las palabras del apóstol Pablo: “También nosotros, siendo muchos, formamos un solo cuerpo en Cristo, y cada miembro está unido a todos los demás”. (Romanos 12:5). En mis viajes internacionales durante este año, pude ver con claridad que la ELCA forma parte del cuerpo de Cristo en el mundo y a través de los siglos. Cuando consideramos cuestiones como la eclesiología de una iglesia global, o una lista unificada de la Palabra y el Servicio, o un ministerio para y con las familias de miembros del mismo sexo, nunca es, y nunca puede ser, una conversación solo entre nosotros. Este otoño pasado festejamos cinco años de una asociación de comunión plena con la Iglesia Metodista Unida. A finales de mayo nos unimos a nuestras hermanas y hermanos católicos en Washington, D.C., para festejar el 50 aniversario del inicio del Diálogo Luterano-Católico en EE.UU., que en estos años ha producido 11 informes significativos. Proseguimos con nuestro trabajo de reforzar todas nuestras asociaciones ecuménicas e interreligiosas. También estamos acompañando a nuestras hermanas y hermanos a nivel global. Nos hemos acercado a los niños y niñas migrantes que viajan solos y a las familias que huyen de sus hogares en los países del Triángulo Norte de Centroamérica. Nuestros compañeros en la región han compartido con nosotros sus dificultades, las causas que se encuentran en la base de esta migración y las vías para una respuesta de la ELCA. Los miembros, obispos sinodales y personal de la organización nacional de la ELCA han dado testimonio y han hablado sobre los planes de la ELCA para una participación estratégica. Por medio de la Federación Luterana Mundial, trabajamos con refugiados y desplazados internos en Siria, Camerún, Sudán del Sur, República Centroafricana, Kenia, Jordania, Ucrania, Iraq y muchos otros lugares. Hemos hecho avances importantes en el control de la malaria y en el
8765 West Higgins Road Chicago, IL 60631-4101 800/638-3522 www.elca.org
tratamiento del ébola. Estamos desarrollando un pronunciamiento social sobre la problemática social de las mujeres y la justicia. Éstas son solo algunas de las formas que tenemos de ser iglesia para bien del mundo. Este verano nos trae dos eventos maravillosos. Tanto la Asamblea Juvenil de la ELCA como el Jubileo de Adoración en Atlanta nos dan la oportunidad de preguntar: ¿Cómo está Dios llamando a la iglesia hoy y qué significa la obra de Dios para nuestro servicio a la comunidad y el mundo? Estos eventos representarán un tiempo para una conversación intensa, la formación de la fe y la renovación de la adoración por bien del evangelio y la vida del mundo. Se siguen haciendo avances importantes en la celebración de la ELCA con motivo del 500 Aniversario de la Reforma Luterana. Debutaron recientemente dos plataformas de comunicación: www.ELCA500.org y la página de Facebook “ELCA Reformation 500” (Reforma de la ELCA 500). El tema de la celebración del 500 aniversario es "Freed and Renewed in Christ" (Liberados y renovados en Cristo), con el eslogan "500 Years of God's Grace in Action" (500 años de la gracia de Dios en acción). Éste será también el tema de la Asamblea General del 2016 de la ELCA. Están invitados a asistir a la "Asamblea de la Gracia" en Nueva Orleans, que se celebrará simultáneamente con los últimos cuatro días de la Asamblea General, del 10 al 13 de agosto de 2016. Las metas de la Asamblea de la Gracia son la renovación personal de la fe, prepararnos para las celebraciones significativas del 500 aniversario y aumentar la membresía de la ELCA que participará en las actividades de servicio y aprendizaje en Nueva Orleans como parte de la Asamblea General. ¡Acompáñenos, por favor! Always Being Made New: The Campaign for the ELCA (Siempre siendo renovados: la campaña por la ELCA) ha iniciado con buen pie y con más de $48.4 millones de dólares en generosos donativos y compromisos para las prioridades de la campaña. Este año estamos buscando apoyos para congregaciones nuevas y renovadas en La campaña por la ELCA. El impacto de la campaña sobrepasará por mucho la meta de los casi $200 millones de dólares. Establecerá una sólida cultura de mayordomía con la que esta iglesia estará bien posicionada para llevar a cabo la obra de Dios en el nombre de Jesús por todo el mundo y durante las próximas décadas. Gracias por su apoyo y oraciones por esta buena obra. Este próximo 13 de septiembre proseguiremos con nuestra tradición de dedicar un día al servicio. “La obra de Dios. Nuestras manos". El domingo representa una oportunidad para celebrar quiénes somos como Iglesia Evangélica Luterana en América: una iglesia liberada en Cristo para servir y amar a nuestro prójimo. Que reciban las bendiciones de Dios al congregarse, discernir, orar, votar, adorar y cantar en conjunto. Esta es una iglesia maravillosa y me siento honrada de servir en ella con ustedes. Gracias por su testimonio fiel del evangelio. Que la paz de Dios les acompañe:
Elizabeth A. Eaton Obispa presidente Iglesia Evangélica Luterana en América
14
2015 NEOS ASSEMBLY PROPOSED RULES OF PROCEDURE
I. General Rules
A. Upon recognition by the chair, a speaker shall identify oneself by name,
congregation (or agency or institution), and town (or city).
B. Chairpersons of standing committees or committees of the synod council who
are not voting members of the synod assembly are accorded voice but not
vote on all business relevant to the committees' work.
C. Unless otherwise determined by a two-thirds vote, speeches during debate
shall be limited to two (2) minutes.
D. The chair may bring forward items as necessary or as helpful to the business
of the assembly.
E. Motions shall be submitted to the secretary in writing on forms provided for
that purpose.
F. To afford voting members the option of expressing “no opinion” on a
question, the chair will call for yeas, nays, and abstentions.
G. In the event that the assembly must adjourn before completing its business,
all remaining items shall be referred to the synod council for disposition.
II. Nominations and Elections
A. The consent of all nominees shall have been obtained prior to their
nomination. Time constraints prevent distribution of biographical
information for persons nominated from the floor.
B. Nominees for offices except for bishop shall be listed in alphabetical order on
the first ballot, in two groups. Nominations made prior to the assembly shall
be alphabetically listed first, followed by nominations made from the floor.
This grouping is necessary for efficient handling of vote counting. On
subsequent ballots, listing will be in descending order according to votes
received on the previous ballot.
C. Upon completion of all elections, a printed summary of the results shall be
published.
III. Consideration of the Budget
A. Changes to the proposed budget shall be submitted to the assembly office
(behind registration tables) for the Finance & Budget Committee by 11:00
a.m., Friday, May 15, 2015. All proposals shall be in writing and shall
include 1) the amount of increase for a committee total, 2) the committee
total to be decreased, and 3) the rationale for such change.
B. Proposed changes shall be reviewed by the Finance & Budget Committee and
presented to the synod assembly with its recommendations.
IV. Consideration of Resolutions
A. Resolutions to be considered by the assembly shall be received in writing in
the synod office by Monday, April 6, 2015 for consideration by the
Committee on Reference and Counsel. The Committee on Reference and
15
Counsel shall report their action on such resolutions to the assembly, whether
a recommendation for discussion and Assembly action, reference to an
appropriate synod committee, no action, or postponement of further
discussion to the next Assembly (with possible interim action, if
appropriate). Actions of the Committee on Reference and Counsel shall be
final unless the Assembly chooses to discuss such actions by a majority vote.
B. Resolutions of an urgent nature which could not be submitted prior to the
above deadline because of changing situations in the church or the world
shall be submitted in writing to the assembly office (behind registration
tables) by 11:00 a.m., Friday, May 15, 2015 for consideration by the
Committee on Reference and Counsel. The Committee on Reference and
Counsel, in consultation with the bishop and Executive Committee, may
decline to report such resolutions or may report such resolutions to the
assembly as in (A) above.
C. A resolution of a general nature shall be referred to the Committee on
Reference and Counsel, which shall give an opportunity to each voting
member of the assembly who proposes such a resolution to comment on it.
The committee shall report back to the assembly on any such resolutions
submitted to it together with any recommendations it may have, as well as
prepare courtesy resolutions for consideration by the assembly.
D. The Committee on Reference and Counsel shall also grant or deny
permission to distribute material to assembly voting members.
` ` ` ` ` ` ` ` ` ` ` ` ` ` ` ` `
SYNOD CONSTITUTION PROVISIONS REGARDING ELECTIONS
+S9.02. In all elections at synod assembly except for bishop, a majority of the votes
cast shall be necessary for election.
S9.04. The bishop shall be elected by the Synod Assembly by ecclesiastical ballot.
Three-fourths of the votes cast shall be necessary for election on the first ballot. If no one is
elected, the first ballot shall be considered the nominating ballot. Three-fourths of the votes
cast on the second ballot shall be necessary for election. The third ballot shall be limited to the
seven persons (plus ties) who received the greatest number of votes on the second ballot and
two-thirds of the votes cast shall be necessary for election. The fourth ballot shall be limited to
the three persons (plus ties) who receive the greatest number of votes on the third ballot, and
60 percent of the votes cast shall be necessary for election. On subsequent ballots a majority of
the votes cast shall be necessary for election. These ballots shall be limited to the two persons
(plus ties) who receive the greatest number of votes on the previous ballot.
S9.04.01 For the election of the bishop the following procedures shall apply:
a. At least six months prior to the Synod Assembly a Bishop Election Committee, consisting of
one person from each conference, shall be appointed by the vice president of the synod with
the concurrence of the Synod Council. When the bishop has been elected the committee
shall cease to exist.
16
b. Preceding the election the dean of each conference shall convene a meeting of the
conference on a date determined by the bishop election committee. Voting membership of
the meeting shall be constituted in accordance with †S7.21 from among those congregations
in the respective conferences. An ecclesiastical ballot shall be cast at each meeting
suggesting potential nominees for the office of the bishop. All ballots cast at each assembly,
without having been opened or tabulated, shall be sealed in an envelope in the presence of
the assembly, and transmitted to the bishop election committee in care of the synod office by
the dean of the respective conference. The ballots shall be transmitted in person or sent by
certified mail so that the committee shall receive them no later than forty-five (45) days
prior to the synod assembly.
c. The Bishop Election Committee shall count and record all votes, and in order to ascertain
willingness of the potential nominees to serve if nominated and elected, shall contact those
receiving votes starting with the ten (plus ties) receiving the highest number of votes and, if
any decline, continue in the descending order of votes until a list of ten (plus ties) is
developed. Names of only the ten (plus ties) shall be revealed.
d. At least ten (10) days prior to the Synod Assembly the Bishop Election Committee, by a
separate mailing, shall send the alphabetically listed names of the ten (plus ties) potential
nominees with a brief biography of each to all voting members of the Synod Assembly.
Each candidate can select to respond to appropriate questions prepared by the Bishop
Election Committee; their answers will be presented with the biographical information to all
voting members. The list of potential nominees shall not be construed as a slate of nominees.
e. At the Synod Assembly, the ecclesiastical ballot is cast.
f. Prior to the third ballot each of the seven nominees shall be granted five minutes to address
the Assembly. Any nominee unable to be present may address the Assembly by electronic
means. Also prior to this ballot, the Bishop Election Committee shall distribute to the
Assembly the biographical information requested on a standardized format by the committee
and submitted by each of the nominees.
g. Prior to the fourth ballot the three nominees shall be invited to participate in a question-and-
answer period with the Assembly. The Bishop Election Committee shall determine the
format, which shall be uniform for all nominees, ensuring that every question is addressed in
identical form to each nominee and that each nominee is offered identical opportunity to
answer every question.
S9.09. In all elections except for bishop, the names of the persons receiving the highest
number of votes, but not elected by a majority of the votes cast on a preceding ballot,
shall be entered on the next ballot to the number of two for each vacancy unfilled, except
that this number might be exceeded in the event of ties.
S9.10. The result of each ballot in every election shall be announced in detail to the
assembly.
The following nominees are presented for election to office in accordance with S8.51 and S8.52 of
the Northeastern Ohio Synod Constitution and Bylaws. Persons are elected by the whole synod, to
serve the entire synod. Use of “conference designations” is only to maintain balance on synod council
and committees.
Order of information in biographical sketches:
Name [Sex-Age group] Congregation. Occupation
∑ Positions in synod
� Positions in congregation
♦ Service in community
� Education
? What is your main interest in the church?
(c) Current
(p) Previous
M — Male Y — Age 14-17 5 — Age 50-59
F — Female YA — Age 18-29 6 — Age 60+
P — Person of color and/or whose 3 — Age 30-39
Language is other than English 4 — Age 40-49
NOMINATIONS
17
Continued on next page.
AKRON-WOOSTER – Lay Vote for one – three year term
SYNOD COUNCIL
Meets four - five times a year to conduct the business of the synod between assemblies
Cathy Byers. [F6] Grace, Wadsworth. Office Manager.
Σ Synod Council Member, attended 10 of 11 meetings (c); NEOSWO Dawn
Editor (c); NEOSWO President (p).
� Office Manager (c); Congregation Council Recording Secretary (c);
WELCA Treasurer (c).
♦ Board of Elections (p); Volunteer at Altercare (c).
? My main interest in the church is outreach and women’s ministry.
18
Ken Reinoehl. [M6] Faith, Massillon. Retired, Custodian; Sales Representa-
tive.
Σ NEOS Lutheran Men in Mission Treasurer (c); Lay Pulpit Supply (c); Co
-Coordinator for Trinity Lay Academy (p).
� Worship Assistant (c); Property Committee (c) Congregation Council
President (p).
♦ Bible Study Leader, Whitewood Nursing Home (c); Thrivent Stark Chap-
ter Financial Director (p)
� Trinity Lay Academy Certificate
? My main interest in the church is leading men and women to become dis-
ciples of Christ.
CANTON-MASSILLON – Lay Vote for one - three year term
CLEVELAND EAST – Lay Vote for one – three year term
Paul R. Lund. [M6] Grace, Cleveland Heights. Retired Engineer.
Σ Synod Council, attended 9 of 11 meetings (c).
� Administration Team (c); Community Meal (c); Congregation Council
(p).
♦ Community Meal (c); Community Emergency Response Team of Shaker
Heights (c); GED Tutor – Lutheran Metro Men’s Shelter (c).
� MS in Chemistry
? My main interest in the church is to worship and build community and
service.
19
Nancy Krajec. [F6] Messiah, Ashtabula. Law Practice; Homemaking Eclectic
Family.
� Council Chairperson (p); Lay Ministry Committee Chair (p); Community
Outreach – Station Ave Task Force (p).
♦ YMCA Board (p); Arts Center Board (p); Chemical Industry Advisory
Panel (p).
� Loyola Law School
? My main interest in the church is building the church community.
Eric Edwards. [M3] St John, East Liverpool. Pastor.
Σ Synod Council, attended 6 of 7 meetings (c); New and Renewing Table
(c); Eastern Conference Planning Team (c).
♦ East Liverpool City Hospital Chaplaincy Board Chair (c); Wellsville/East
Liverpool/Beaver Local Crisis Response Team (c); East Liverpool Minis-
terial Alliance (c).
? My main interest in the church is creating a church that shares the Good
News of the grace, love, and salvation of Jesus Christ in word and ser-
vice.
EASTERN – Clergy Vote for one – three year term
Susan Smith. [F6] Clay Memorial, Mansfield. Administrative Assistant/Owner
Crystal Care Center.
Σ Synod Council, attended 10 of 11 meetings.
� Property Committee (c); Shut-In Food Ministry (c); Youth Group Leader
(c).
♦ Ohio Military Reserve (p); Canal Days Festival (p); Cork PTO (p).
� High School Graduate
? My main interest in the church is increasing our church membership,
bringing more youth into our fold and following where the Lord leads me.
RICHLAND-ASHLAND – Lay Vote for one – three year term
20
CLEVELAND EAST – Clergy Vote for one – two year term
Laura Barbins. [F4] Celebration, Chardon. Pastor.
Σ Synod Council, attended 2 of 3 meetings (c); GPS Team (p); Journey For-
ward Steering Committee (p).
♦ Chardon Ministerial Association Convener (c); Home Delivered Meals
Driver (c); PTA Newsletter Editor (c).
? My main interest in the church is the personal and spiritual welfare of
rostered leadership so that they may empower and inspire congregations
towards a fuller connection with Christ.
SOUTHERN – Clergy Vote for one – three year term
CLEVELAND WEST – Clergy Vote for one – three year term
CANTON-MASSILLON – Clergy Vote for one – one year term
EASTERN – Lay Vote for one – one year term
21
CONSULTATION COMMITTEE – Clergy Vote for one – six year term
Kate Venable. [FYA] Martin Luther, Youngstown.
Σ Southeastern Synod Youth Representative to Synod Assembly (p).
� Altar Guild (c); Volunteer with After School Program (c); Church Recy-
cling Program (c).
♦ Driver for Toy Drive Program (p).
� B.A.; Master of Theological Studies; J.D.
? My main interest in the church is social justice, advocacy and lay leader-
ship.
VICE PRESIDENT – Lay Vote for one – three year term
Bryan L. Penvose. [M3] Zion, Valley City. Attorney & Counselor at Law.
� Congregation Council President (c); Call Committee Chair (c); Co-Team
Leader of the Spiritual Growth Congregational Core Team (c).
♦ Westlake High School Volunteer Varsity Baseball Assistant Coach (c);
Cleveland Marshall College of Law Alumni Association President (p);
Brunswick Youth Sports, Baseball Team Manager & Coach (p).
� Juris Doctor, 2001 Cleveland State University; B.A., 1998 Washington &
Jefferson College.
? In thanksgiving for the many ways God has blessed us in abundance, I
strive to serve God with the spiritual gifts He gives, to live in faith and
share the Good News, and to offer my help, experiences, and thoughts as
we discern in prayer and discussion the ways we see God leading us for-
ward to live the Gospel and be the church together.
Ann Marie Winters. [F5] St Paul, Warren. Pastor.
Σ Southern Ohio Synod Constitution Committee (p); Southern Ohio Synod
Nominations Committee (p); Pastor’s Discernment Retreat Planning
Committee (p).
♦ Board of Directors Mahoning Valley Association of Churches (c); Board
of Directors, Shepherd of the Valley Retirement Services (c); American
Heart Association Neighborhood Captain (c).
? I am interested in transitioning ministry forms for the 21st century. Vari-
ous endeavors include collaborative ministry, neighborhood outreach,
solid Lutheran theology and worship, group discernment, etc. I am eager
to serve congregations in transition.
CONSULTATION COMMITTEE – Lay Vote for one – six year term
CONSULTATION COMMITTEE
The Consultation Committee hears disagreements of substantive issues that have been referred to the
bishop/executive committee as well as hears charges against a rostered person or congregation which
could lead to discipline. Meets only as needed.
22
CONSULTATION COMMITTEE — Lay Vote for one – two year term
Kathryn Lad. [F6] Hope, Cleveland Heights. Retired, Home Repair Resource
Executive Director.
Σ Synod Assembly Lay Voting Member (c).
� Congregation Council (c); Congregation Treasurer (c); Lay Minister and
Reader (c).
♦ Member of Noble Neighbors Active Neighborhood Group (c).
� BS Kent State University
? My main interest in the church is encouraging strong, diverse community.
VOTING MEMBER TO 2016 CHURCHWIDE ASSEMBLY to be held in New Orleans, Louisiana, August 8-13, 2016
CLERGY
Restricted to Canton-Massillon & Southern Conference
Vote for one
Chip Belanga. [M3] Holy Trinity, Massillon. Pastor.
Σ Canton-Massillon Conference Dean (c); Involved at Camp Mowana (c);
Synod Council (p).
♦ Chaplain of the Massillon Fire Department (c); Massillon Clergy Associa-
tion & Homeless Task Force (c); Family Living Center in Massillon (c).
? My main interest in the church is sharing the Gospel of Christ outside the
walls of the church.
Stephen Patrick. [M6] First, Beach City. Retired Pastor.
Σ Worship Committee (c); Consultation Committee (p); Ecumenical Commit-
tee (p).
♦ Lions Club Chaplain (c); Board of Habitat for Humanity (p); Volunteer Hos-
pital Chaplain (p).
? My main interest in the church is to present the Good News of God in Christ
through Word and Sacrament to individuals, congregations and the world.
23
CLERGY Restricted to Cleveland West Conference
Vote for one
Sherman Bishop. [M6] Prince of Peace, Westlake. Pastor.
Σ Cleveland West Conference Dean (c); Bible Study Retreat Leader for LO-
MO (c); Professional Leaders’ Retreat Planning Team (p).
♦ Westlake Ministerial Forum, Past Chairperson (p); Baldwin-Wallace
Men’s Chorus Community Council (p); Hospice of the Western Reserve
Advisory Board, Westlake (p).
? As God is making all things new, I am interested in discovering what that
means for congregations.
Steven M. Krebill. [M5] Bethel, Middleburg Heights. Pastor.
Σ Candidacy Committee (c).
♦ Playhouse Square Volunteer Usher (c).
? My main interest in the church is the proclamation of the Gospel.
Randy O’Donnell. [M5] Christ the Redeemer, Brecksville. Pastor.
Σ Consultation Committee (c); Synod Council, Southern Ohio Synod (p);
Executive Committee, Southern Ohio Synod (p).
♦ Community Awareness & Prevention Association (CAPA) (c); Partner-
ship for Healthier Community (c).
? My main interest in the church is sharing the Gospel.
24
CLERGY
Restricted to Richland-Ashland & Akron-Wooster Conference
Vote for one
Bonnie Peltomaa. [F5] St Timothy, Mansfield. Pastor.
Σ Synod Council (c); Synod Executive Committee (c); Consultation Commit-
tee (p).
♦ Richland County Food Coalition Board (c); Community Christmas Concert
Committee (c); Thrivent Ashland-Richland Chapter Board (p).
? My main interest in the church is shining the light of Christ for the sake of
the world, making disciples, and caring for others.
Karen Liddy. [F3] Peace, Ashland. Pastor.
Σ First Call Theological Education (p); Journey Forward Convenor (c).
♦ ACCESS Community Homeless Program (c); Community Meal Volun-
teer (c).
? My main interest in the church is sharing the Good News that every per-
son is a loved child of God.
N. Marlene Fleming. [F6] St John, East Liverpool. Lawyer.
Σ Synod Assembly Voting Member (c); Southeastern Pennsylvania Synod
Assembly Voting Member (p).
� Congregation Council Vice President (c); Quilting Mission Chair (c);
Chair of “Shared Blessings” (Community Monthly Free Lunch Program)
(c).
♦ Rock Spring River Front Task Force(clean-up of old factor site) (c); Arts
Club, Civic Community Service, Beautification (c); Vice President of
Women’s Auxiliary of VFW Post 6450 (c).
� JD, MS Education; BA Education.
? My main interest in the church is worship, outreach, and fellowship.
LAY — FEMALE
Restricted to Eastern Conference
Vote for one
25
LAY — MALE
Restricted to Canton-Massillon/Akron-Wooster/Richland/Ashland & Southern Conference
Vote for one
Nate Jackson. [MYA] St John, Lakeville. Instructor.
� Young Adult Sunday School Leader (c); Sunday School Committee (c).
♦ Secretary/Treasurer, Fairview Memorial Committee (c).
� PhD Philosophy
? My main interest in the church is Christian Education.
Donald Palmquist. [M6] Salem, Wooster. Professor Emeritus, Dept. of Animal
Sciences Ohio Agricultural Research and Development Center, The Ohio State
University.
Σ Global Mission Committee (p).
� Congregation Council (c); Lector (c); Assisting Minister (c).
♦ People to People Food Ministries (c).
� PhD, Nutrition, University of California, Davis
? My main interest in the church is to grow the church through mission.
CLERGY
Restricted to Cleveland East & Eastern Conference
Vote for one
Gwendolyn Snell. [F5] New Covenant, East Cleveland. Pastor.
Σ Synodical African Descent Strategy Team (c); Facilitator of African Descent
Strategy Team (c); Synod Council (p).
♦ Volunteer Karuna Reiki Practitioner at Reiki Clinic Ursuline (c); MOTTEP
of Cleveland (Minority Organ Transplant Tissue Ed. Program (c); American
Heart/Stroke Association (c).
? My main interest in the church is reaching out to the spiritual but not reli-
gious crowd which is such a ripe mission field!
Dirk van der Duim. [M3] Grace, Hubbard. Pastor.
Σ Communications Committee (c); Eastern Conference Steering Committee
(c); Trumbull Area Lutheran Coalition (TALC) (c).
♦ Hubbard High School Robotics Team Mentor (c); TALC God’s Work, Our
Hands Service Day Planner and Summer Mission Trip Co-Leader (p).
? I hope to be part of God’s work of helping people know Christ’s love more
deeply and helping us welcome the Spirit’s transforming, life-giving pres-
ence in church and in our daily lives.
26
Elfriede Heaney. [F6] Bethlehem, Cleveland Heights. Page Services Supervi-
sor – Library.
� Lector & Communion Assistant (p); Volunteer for Outreach Activities
(p).
� BFA
? My main interest in the church is worship.
LAY — FEMALE Restricted to Cleveland East & Cleveland West
Vote for one
Cheryl Gerber. [F3] Trinity, Vermilion. Social Worker/Mental Health Thera-
pist.
Σ Synod Assembly Voting Member (c).
� Congregation Council (c); Mutual Ministry Committee (c); Jr. Church
Leader (c).
♦ MOPS (Moms of Preschoolers) Local Chapter Speaker (c); Group Facili-
tator to Peru Missionaries from Trinity, Vermilion (p).
� MSW, BSSW
? I want the church to thrive, grow, and serve and I feel I can help make
that happen.
Kathryn Lad. [F6] Hope, Cleveland Heights. Retired, Home Repair Resource
Executive Director.
Σ Synod Assembly Voting Member (c).
� Congregation Council (c); Congregation Treasurer (c); Lay Minister &
Reader (c).
♦ Member of Noble Neighbor Active Neighborhood Group (c).
� BS Kent State University
? My main interest in the church is encouraging a strong, diverse commu-
Beverly Lund. [F6] Grace, Cleveland Heights. Retired, Human Resources/
Accounting.
Σ Synod Assembly Voting Member (p).
� Mission Team Representative on Congregation Management Team (c);
Worship Assistant and Eucharistic Visitor (c); Monthly Community Meal
Co-Coordinator (c).
♦ Community Emergency Response Team (CERT), Shaker Heights (c);
Homeless Standdown Volunteer (p); Volunteer Guardian – Adult Guardi-
an Services (LMM) (p).
� BS Mathematics; Consecrated Deaconess in Lutheran Deaconess Associ-
ation.
? My main interest in the church is building community that fosters one’s
growing rootedness in Christ Jesus and service in God’s world.
27
Melanie Plummer. [F5] Hope, Cleveland Heights. Estate Sale Assistant Per-
sonal Organizer.
� Liaison for the Peace and Justice Committee (c); Congregation Council
(p); Organizer of Fund Raising Events (p).
♦ Volunteer with Military Community as a Spouse of a Military Chaplain
(c); Homeless Standdown Cleveland (p).
� Communications Arts & Design, Virginia Commonwealth University.
? My main interest in the church is social justice issues.
LAY — MALE
Restricted to Cleveland East/Cleveland West & Eastern Conference
Vote for one
James Heaney. [M6] Bethlehem, Cleveland Heights. Teacher.
Σ Synod Council (c).
� Worship & Music Committee Chair (c); Congregation Council (p).
♦ Sussex Neighborhood Association (c).
� BA, MA, PhD
? My main interest in the church is theology.
Frank Maenpa. [M6] Messiah, Ashtabula. Retired, V.P. Analytical Laborato-
ries & Quality Assurance, Affymetix, Inc.
Σ NEOS Thiel College Board of Trustees (c); Task Force for Genetics So-
cial Statement (p); Churchwide Assembly Voting Member (p).
� Congregation Council President (c); Stain Glass Window & Building Res-
toration Committee (c); Board of Directors of Messiah Lutheran Founda-
tion (c).
♦ Maritime Museum Board of Advisors (C); Lighthouse Preservation Socie-
ty (c); Little League Board of Directors (p).
� BA Thiel College; MS Seton Hall University; Ph.D. University of Miami,
Coral Gables, Florida.
? My main interest in the church is missions, education, and governance.
Chuck Mosberger. [M6] Trinity, Lakewood. Principal; Interior Designer.
Σ Synod Council (c); Synod Assembly Voting Member (c); LGBT Task
Force (c).
� Congregation Council President (p); Music and Worship Committee (p);
Call Committee Chair (p).
♦ Initiated and Funded Scholarship Program to Lutheran Schools for Chil-
dren in Need (p); Spearheaded a Program to Pay for Guatemala Water
Filtration Plant (p); Led Fundraising for a School and Hospital in Haiti
(p).
� Cleveland Institute of Art, BFA Degree
? My main interest in the church is communicating God’s message to the
unchurched, ensuring the Church is a welcoming, safe place for all people
to worship and serving those in need.
LAY — FEMALE Restricted to Richland-Ashland & Akron-Wooster
Vote for one
28
Karolyn M. Miller. [F6] Zion, Wooster. Retired, Speech Language Pathologist,
Wooster City Schools.
Σ Synod Council (p); Consultation Committee (p); Synod Assembly Co-
Chair (p).
� Congregation Council Past President (c); Social Ministry Committee4 (c);
Malaria Campaign Chair (p).
♦ Board Member, Friends and Neighbors of Every Woman’s House (p);
Viola Startzman Free Clinic Volunteer (p).
� B.S. in Speech, Northwestern University; M.A. Communicative Disor-
ders, Akron University.
? My main interest in the church is membership growth and outreach.
Cathy Byers. [F6] Grace, Wadsworth. Office Manager.
Σ Synod Council Member (c); NEOSWO Dawn Editor (c); NEOSWO Pres-
ident (p).
� Office Manager (c); Congregation Council Recording Secretary (c);
WELCA Treasurer (c).
♦ Board of Elections (p); Volunteer at Altercare (c).
? My main interest in the church is outreach and women’s ministry.
LAY — FEMALE
Restricted to Canton-Massillon & Southern Conference
Vote for one
Barbara White. [F5] St Paul, Newcomerstown. Substitute Secretary for Dover
Public Schools Transportation Department.
Σ Northeastern Ohio Synod Women’s Organization Vice President (c);
Northeastern Ohio Synod Women’s Organization Delegate to the 2015
Triennial Convention(p); Synod Assembly Voting Member (p).
� Congregation Council (p); Christian Education Director (p); Sunday
School Teacher (p).
♦ Member of Tuscarawas County Homemakers Organization (c); Dover
High School Orchestra Booster President (p); Committee Member for
Cub Scout Pack 94 and Boy Scout Troop 86 (p).
� Associate Degree Applied Business Majoring in Administrative Office
Professional.
? My main interest in the church is that we continue to educate our parish-
ioners in the Word of God as well as educating them on the interworking
of the church from Churchwide down to the parishioner in the pew. We
are church! We are church together!
29
LAY FEMALE Restricted to Person Of Color or English as a Second Language
Vote for one
Jackie R. Shakir. [F5] Hope, Cleveland Heights. Professor.
� Congregation Council (c); Adult Christian Education Coordinator (c).
♦ Cleveland Advocates for Transgender Equality (c).
� M.Ed. Administration
? My main interest in the church is outreach and diversity.
YOUNG ADULT 18-30 Vote for one
Michael Moentmann. [MYA] Advent, Solon. Student, Calvin College, Grand
Rapids, Michigan.
Σ Synod Council LYO Representative (p); NEOS LYO President (p); Camp
Mowana Staff (p).
� Worship Leader (p); Grounds Maintenance (p).
♦ Furniture Pick-up & Delivery for Hands, Hearts, and Homes Outreach
(p); Meal Service, Lutheran Metropolitan Ministry (p); National Honors
Society, Solon High School (p).
� High School Diploma.
? My main interest in the church is the unity of the ELCA and improved
relationships with other denominations, community organizations, and
LAY MALE Restricted to Person Of Color or English as a Second Language
Vote for one
30
YOUTH 14-17 Vote for one
Tanazia Adams. [FY] Euclid, Euclid. Student.
� Usher (c); Part-time Secretary (c).
� 10th Grade Student at Cleveland Heights High School.
? My main interest in the church is to see it become the institution that
reaches out to the spiritual growth and voice of young people such as my-
self.
Kayla Fisher. [FY] Salem, Wooster. Student.
� Altar Guild (c); Communion Assistant (c); Musician as needed (c).
♦ Community Band of Wooster (c); Serve Meals at Zion, Wooster.
� High School Student
PROPOSED BYLAW AMENDMENT NORTHEASTERN OHIO SYNOD SYNOD ASSEMBLY 2015 The reconfiguration of the synod staff during the last year has meant that there has been some loss of communication between the bishop and the rostered leaders in the conferences. While the deans of the conferences continue to meet regularly as a group with the bishop, the staff functions of coordinating information has been missed. To improve this situation, the bishop proposes to assign some of those responsibilities to the conference deans (with appropriate details of compensation to be developed in cooperation with the selected individuals and their calling congregations). To assure a good working relationship between the bishop and the deans, this bylaw amendment is proposed, to allow for the appointment of the conference deans, a process which is followed by other synods which also have similar synod staff structures. Amendments to bylaws may be adopted pursuant to the provisions of †S18.21:
†S18.21. This synod may adopt bylaws not in conflict with this constitution or with the constitution and bylaws of the churchwide organization. This synod may amend its bylaws at any meeting of the Synod Assembly by a two-thirds vote of voting members of the assembly present and voting. Newly adopted bylaws and amendments to existing bylaws shall be reported to the secretary of this church.
Proposed final, new language:
S12.01.12 The bishop shall appoint a member of the ordained clergy in each conference as conference dean. The dean shall organize the conference rostered persons, and act as the representative of the bishop in the conference. Specific duties of the deans shall be determined by the bishop and mutually agreed, with general guidance and approval by the synod council.
Existing text:
S12.01.12 The rostered persons of each conference shall elect one of their number as dean to organize and preside at meetings of the conference rostered persons. The term shall be two years. The rostered persons of each respective conference may determine the election process and eligibility for reelection.
[As this is a short section, and a major rewrite encompassing a replacement, the usual markup text with additions and deletions is not provided. The proposed text is to be viewed as a replacement/addition, and the existing text should be viewed as a complete deletion. The proposed replacement comes to the assembly with the recommendation of the synod council.] Other duties of the conference deans referenced in the bylaws, include their role in the bishop election process (S9.04.01.b), which should be reviewed ca. 2018, prior to the 2020 bishop election. The other bylaw role, concerns members of an “area ministry meeting task force” (S12.01.21 through S12.01.24) is not being proposed for change at this time, as that subject continues to need review as committee responsibilities and synod priorities have, and continue to, shift. These bylaw references may need future revision once reconfigurations are settled. Rationale: The rationale for this amendment is given in the introductory text.
32
Synod Council Report
The Synod Council is “the board of directors of the synod and shall serve as its interim
legislative authority between meetings of the Synod Assembly” (S10.02). The Northeastern
Ohio Synod Council met four times between the May 15-17, 2014 assembly and this year’s May
15-16, 2015 assembly, holding meetings in July 2014 at St. Luke’s, Cuyahoga Falls; October
2014 at Peace, Ashland; January, 2015 at Grace, Wadsworth; and March 2015 at Advent,
Mentor.
The past year for Synod Council has been dominated by issues of transition. In last year’s
assembly we elected the Rev. Abraham Allende as our new Synod Bishop and approved a budget
of $430,000 for Synod staff in 2015-16—a dramatic reduction from the 2014-15 budget—that
necessitated restructuring of the synod staff. Rod Sprang, our Synod Vice President, resigned in
February when he was transferred to Nashville, Tennessee by his employer. John Sleasman, our
two-term Synod Secretary left the Council due to term limits, but was brought back as the
interim vice president after Rod’s resignation. As a result of all of these changes, there are
different faces in a majority of the Synod staff and officer roles as of this assembly than there
were last year. The Synod Council is grateful for all of the dedicated work of the servants who
have gone before us to put the Synod in a position to continue forward under Bishop Allende’s
leadership.
Our Synod Council year opened at the October meeting with Word and Sacrament worship with
Bishop Allende presiding, instead of the traditional smaller-scale opening devotions. This was
one of several examples throughout the year of attempting to add a greater element of
discernment to the Synod Council business meetings to allow more room to be aware of Holy
Spirit’s presence and activity in our common work.
Our October meeting addressed a wide range of issues including approving the call of The Rev.
Karl Biermann as our new Assistant to the Bishop and the interaction between the Synod and the
congregations in terms of how each expression of the church is able to support and communicate
with the other. We also reviewed and approved an allocation of voting members to the 2016
churchwide assembly designed to match ELCA’s churchwide’s requested demographic
representation of our delegation while also ensuring a balanced representation from the various
conferences of our Synod.
Our January meeting was set up to include extended discussion of where our Synod is actively
pursuing mission opportunities and how we can identify new opportunities and support and
sustain new missions in urban, suburban, and rural settings. Unfortunately, our Director for
Evangelical Mission, the Rev. Terrance Jacob, was unable to attend that meeting due to illness.
The Council looks forward to picking up on this conversation and initiative upon Pr. Jacob’s
return. We were also saddened to receive the resignations of Diane Calain and The Rev. Chip
Belanga at this meeting.
As Bishop Allende, the staff, and the officers settled into their roles, the Council turned its
attention in March to re-kindling the discussions about the role of Synod Council that had begun
33
just before Bishop Elizabeth Eaton was elected as the presiding bishop of the ELCA. The new
realities of a reduced synod staff may cause a shift in how some of the administrative work of the
Synod is divided among staff and council. The size of Synod Council, the role of Synod Council
members, the functioning of the Synod committee structure, and the ways in which the Synod
office and Council communicate with congregations and members are all on the table for
ongoing discussion, as we discern the best ways for Synod Council to enable the church in
northeastern Ohio to carry out its mission.
Of course, the Synod Council also carried out its usual and necessary business functions between
assemblies. Many of the more routine actions such as recognizing new missions and worshiping
communities; roster calls, retirements, etc.; and financial decisions and recommendations are
reported elsewhere in the assembly reports and materials.
The members of the Synod Council for 2014-2015 include:
The Rev. Abraham Allende* – Bishop* Megan Hamula – Youth
The Rev. Lisa Arledge – Akron Wooster James Heaney – At large
The Rev. Laura Barbins – Cleveland East David Lenz* - Secretary
The Rev. Chip Belanga – Canton Massillon Paul Lund – Cleveland East
Rowland Blackley – Richland Ashland Kim Meek-Obed – Southern
Bernie Bresson – Canton Massillon David Miller* – Canton Massillon
Cathy Byers – Akron Wooster The Rev. Ellen Mills – Southern
Diane Calain – Eastern Chuck Mosberger – Cleveland West
Kimberly Carr – NEOSWO The Rev. Bonnie Peltomaa* – Richland Ashland
The Rev. Eric Edwards – Eastern Mary Ann Post – Akron Wooster
The Rev. Megan Elliott – At large The Rev. Mark Rollenhagen – Cleveland West
David Ferro – Young Adult The Rev. Julianne Smith – Eastern
Thomas Fox – Cleveland West Susan Smith – Richland Ashland
Timothy Gilroy* - Treasurer Rod Sprang* – Vice President**
The Rev. Doug Gunkelman* – Cleveland West Thelma Williams – Cleveland East * denotes member of Executive Committee
** as mentioned above, Rod Sprang resigned in February 2015 and was replaced by John Sleasman as interim vice
president
Full minutes of all council meetings are available upon request after approval. Synod Council
meetings are open to any voting member of the synod as observers; however anyone desiring to
attend a meeting is asked to inform the synod office in advance so that appropriate arrangements
can be made.
34
NORTHEASTERN OHIO SYNOD ROSTER REPORT
As of April 24, 2015
CLERGY
CODE SETTING CALLING BODY NUMBER
1.0 Congregational Ministry Congregation 112
1.13 Associate/Assistant Pastor Congregation 4
1.43 Other Congregations Beyond ELCA Synod Council 2
1.5 Interim Ministry Synod Council 10
1.6 Pastor in a congregation under development Synod Council 2
2.1 Bishop Synod Assembly 1
2.2 Assistant to the Bishop Synod Council 1
4.1 Presiding Bishop or Secretary Churchwide Assembly 1
4.6 ELCA Unit Staff Churchwide Council 2
5.1 Institution/Agency Synod Council 8
5.5 Military Chaplain Churchwide Council 1
6.1 Campus Ministry Staff Synod Council 0
10.1 ELCA Related Seminary Churchwide Council 1
10.4 Faculty of College Unrelated to ELCA Synod Council 1
11.1 Missionary Outside USA Churchwide Council 0
12.1 Non-stipendiary service under call Synod Council 0
13.0 On Leave from Call 9
13.1 Continuing Disability 8
13.2 On Leave From Call (Study) 1
14.0 Retired 106
TOTAL 270
ASSOCIATES IN MINISTRY
1.1 Congregational ministry Congregation 6
2.0 Assistant to bishop Synod Council 0
5.1 Agency unrelated to synod Synod Council 1
10.5 ELCA related school Congregation 2
10.6 School unrelated to ELCA Synod Council 1
12.1 Non-stipendiary call Synod Council 0
13.0 On leave from call 2
14.0 Retired 7
TOTAL 19
35
ROSTER CHANGES Aril 11, 2014 – April 24, 2015
*Designates Associate in Ministry/Deaconess
ORDAINED/COMMISSIONED
August 17 David Kamphuis Martin Luther, Youngstown
August 17 Jeffery Goggins St John, Canal Fulton
November 2 *Deborah Metzger Oasis Opportunity Outreach,
Akron
RECEIVED FROM OTHER SYNODS
August 25 David Saylor South Western Pennsylvania Synod
December 1 Chelsea Spencer Northwestern Ohio Synod
December 1 Karl Biermann South Western Texas Synod
March 14 David Connor Northwestern Ohio Synod
March 30 Angela Freeman-Riley Pacifica Synod
TRANSFERRED TO OTHER SYNODS
May 15 Franklin Gore Florida-Bahamas Synod
October 1 Connie Sassanella North/West Lower Michigan
November 23 Kimberly Vaughn Southwestern Texas Synod
January 30 David Ernat Sierra Pacific Synod
March 22 Dee Emmert Southeastern Pennsylvania Synod
RETIRED
June 1, 2014 Larry Mackey
July 1 Dennis Kenny
July 1 Stephen Patrick
August 1 Byron Arledge
August 1 Stephen Fisher
February 1 *Judith Hoshek
Pending Loranel Breyley
OFF ROSTER
October 16, 1914 *Frank Schenck Resigned ELCA roster
36
ON LEAVE FROM CALL
Shari Ayers Sarah Walker Brown (pending)
Angela Freeman-Riley Karin Himstedt (pending)
Ernest Hoffman (study) *Marla Wood Kay
Rebecca Rossow Paul Stork
Christine Thompson Patrick Van De Motter
*Susan Wessner William Wessner
DISABILITY
William Burkett John Furno
Jami Hayes Diane Lundgren
Victor Myers David Sanders
Gwendolyn Snell Timothy Zoruba
INSTALLED
August 17, 2014 Jeffrey Goggins St John, Canal Fulton
September 13 Abraham Allende Northeastern Ohio Synod, Bishop
September 21 David Kamphuis Martin Luther, Youngstown
October 11 David Saylor St Paul’s, Massillon
November 2 *Deborah Metzger Oasis Outreach Opportunity
January 21 Jonathan Weaver Bethel, Bath
January 25 Chelsea Spencer New Life, Youngstown
January 27 Karl Biermann Northeastern Ohio Synod
CALLED BY SYNOD COUNCIL
September 1 Kenneth Anderson Interim, Covenant, Maple Heights
September 1 *Deborah Metzger Spiritual Director, Oasis
Opportunity Outreach, Akron
October 18 Karl Biermann Northeastern Ohio Synod,
Assistant to the Bishop
January 24 Carolyn Wagar Hier Interim, Holy Trinity, Brunswick
January 24 Philip Kunder Interim, Zion, Canton
January 24 Jon Paulus Chaplain, Lutheran Home at
Concord Reserve, Westlake
January 24 Kenneth Scheck Interim, Mt Moriah, Berlin Center
March 14 David Connor Interim, Trinity Presbyterian,
Ashtabula
37
NECROLOGY REPORT
DEACONESS DEBORAH JEAN KOLKE NEBEL
December 1, 1949 – July 5, 2014
The memorial service for the Deaconess Deborah Nebel was held in August 2014 at Hope Lutheran
Church in Cleveland Heights, Ohio.
Deaconess Nebel was born in Cleveland, Ohio to Grace (Moore) and Raymond Kolke. A graduate
of Valparaiso University and Cleveland-Marshall College of Law, Deaconess Nebel was consecrated March
5, 1972.
She served as parish deaconess at Covenant, Maple Heights, on staff of Lutheran
Metropolitan Ministry as long-term care ombudsman and director for UHCAN Ohio until her death.
THE REV. DONALD R. SAYLOR
February 26, 1927 – August 5, 2014
The memorial service for the Rev. Donald Saylor was held on August 15, 2014 at St. Paul Lutheran
Church in Lucas, Ohio.
Pastor Saylor was born in Berea, Ohio to Lil (Schaaf) and Raymond Saylor. A graduate of Baldwin-
Wallace College, Capital University, Southern Baptist Theological Seminary at Louisville, Case Western
Reserve University and The Ohio State University and Lutheran Theological Seminary in Columbus, he was
ordained August 7, 1955.
His first call was to St. Martin Lutheran Church, Austin, Texas. He also served in St. Luke’s,
Columbus, Ohio. Following his retirement in 1992 he continued as supply pastor to Mt. Zion, Lucas, Ohio.
THE REV. GEORGE J. WRIGHT, JR.
September 30, 1927 – August 21, 2014
The private internment service of the Rev. George Wright, Jr. was at St. John Lutheran Cemetery in
Greenville, Ohio.
Pastor Wright was born in Saginaw, Michigan to Gertrude (Wetzel) and George Wright. A graduate
of Capital University and Trinity Lutheran Seminary, he was ordained June 12, 1955.
His first call was to St. Paul’s Lutheran Church in Casco Township, Michigan. He also served at St.
John, Greenville, Ohio, St. John, Columbus, Ohio, Grace, Centerburg, Ohio and Redeemer, Elyria, Ohio.
Following retirement in 1996, he worked part-time at Trinity, Columbus, Ohio.
38
THE REV. ARTHUR E. CUBBON, JR.
November 13, 1953 – November 8, 2014
The funeral service for the Rev. Art Cubbon was held on November 11, 2014 at St. Stephen
Lutheran Church in Stow, Ohio.
Pastor Cubbon was born in New Rochelle, New York to Margret (Winkler) and Arthur Cubbon. A
graduate of the Coast Guard Academy, New York University, and Lutheran Theological Seminary at
Gettysburg, he was ordained August 7, 1999.
After retiring from the US Coast Guard his first call was Mission Developer and Pastor for Shepherd
of the Hills Lutheran Church, Haymaker, Virginia. He also served at St. Stephen, Stow, Ohio where he
served until his death.
THE REV. ELAINA L. STYBLO
May 29, 1977 – January 2, 2015
The funeral service for the Rev. Elaina Styblo was held on January 6, 2015 at Faith Lutheran Church
in Massillon, Ohio.
Pastor Styblo was born in Northfield Center, Ohio to Marilyn (Liebe) and Don Styblo. A graduate of
University of Akron and Trinity Lutheran Seminary, she was ordained July 29, 2011.
Her first call was to Faith Lutheran Church, Massillon, Ohio and served as the chaplain of the Blue
Knights Motorcycle Club of Stark County until her death.
ASSOCIATE IN MINISTRY CAROL E. ROOSE
February 6, 1932 – February 2, 2015
The memorial service for the AIM Carol Roose was held on February 28, 2015 at St. Paul Lutheran
Church in Berea, Ohio.
AIM Roose was born in Parma, Ohio to Julia (Jakobsky) and Ernest Gottfried. She began work at
St. Paul Lutheran Church, Berea, Ohio as a Parish Secretary and completed the requirements for certification
through the Church Staff Workers Association of the American Lutheran Church. She was commissioned on
June 1, 1974 and retired in 1998.
25th
The Rev. Elizabeth Hazelton
The Rev. Randall W. O’Donnell
The Rev. Gail Patton
The Rev. Brian Rossow
The Rev. Joyce Taipale
PASTORS
The Rev. Thomas Baumgardner
The Rev. David Hammel
The Rev. Bruce Hathaway
The Rev. Gerald Keller
The Rev. Clyde McGee
The Rev. Richard Schluep
The Rev. Paul Williams
50th
The Rev. Theodore Grotjohn
The Rev. James Kennell
The Rev. Donald Pentz
55th
The Rev. Bela Bernhardt
60th
The Rev. Walter Heber
70th
2015 Anniversary Celebrations
Congratulations!
39
CONGREGATIONS
St. Paul, Alliance
Peace, Ashland
150th
Clay Memorial, Mansfield
First, Plymouth
Zion, Wooster
175th
Jerusalem, Columbiana
St. Jacob, Massillon
200th
2015 Anniversary Celebrations
Congratulations!
40
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45
NORTHEASTERN OHIO SYNOD 2016 COMPENSATION
GUIDELINES AND WORKSHEET
ASSOCIATES IN MINISTRY,
DIACONAL MINISTERS & DEACONESSES
INTRODUCTION:
Associates in ministry, diaconal ministers, and deaconesses assume many different responsibilities. Job descriptions vary and are developed by the congregation. We require specialized training for certification as an associate in ministry, diaconal minister or deaconess (hereafter referred to as rostered lay leader). Compensation for these rostered lay leaders should be comparable to professional positions of equal responsibility and training. Adequate compensation enables these rostered lay leaders to fulfill responsibilities and obligations, encourages vocational satisfaction, and encourages a rostered lay leader’s best efforts and gifts. Congregations and our synod have an obligation to review compensation plans annually. We also expect rostered lay leaders to take initiatives in seeking an annual review of compensation. Inadequate compensation may result in discouragement and dissatisfaction. This sometimes occurs as a rostered lay leader’s family cannot maintain financial stability, as negative attitudes toward the congregation and church begin, as an inability to participate in continuing education programs, or as “moonlighting” becomes a necessity. Inadequate compensation means low contributions to retirement plans, which leads to inadequate retirement income. All of these realities increase the occurrence of resignations from rostered lay ministry, make it more challenging to recruit able candidates for rostered lay ministry, and create a poor image of the church in the community. Our synod recognizes there are rostered lay leaders and congregations who, for a variety of reasons, choose to be content with salaries that are below the synod minimum. We caution these rostered lay leaders and congregations, however, that they may be doing disservice to the congregation, other rostered lay leaders, and rostered lay successors by allowing the compensation package to remain below recommended guidelines. In such situations, the congregation, rostered lay leader, and bishop’s office should work together to implement other support strategies. Congregations should develop procedures to review their rostered lay leader’s salary and discuss those personal financial concerns that may apply. This may be best accomplished by a small and understanding committee of three to six individuals appointed by the congregation council. The committee should bring to the congregation council or appropriate committee its recommendations for annual compensation adjustments. It should be noted that these are suggested base salaries. The total compensation package should also reflect any special concerns of the rostered lay leader and his/her family, and other factors as discussed in this document. I. SALARY
A. BASE CASH SALARY 1. The minimum base salary recommendation for 2016 is based on their level of
education within the area of expertise as follows: NO DEGREE BACHELORS MASTERS $33,945 $39,315 $40,730
46
This represents an increase to the 2015 minimum base cash salary recommendation, as the Social Security Administration has set the cost of living allowance at 1.7%. It is recommended that $310 for each year of rostered service be added to this minimum base, or
2. A congregation with an experienced rostered lay leader should offer a $310 increase
for the additional year of experience in rostered ministry. 3. It should also be noted that these are suggested base salaries which include money
for housing.
B. ADJUSTMENTS: Adjustments to the base cash salary may consist of, but are not limited to: 1. merit 2. local COLA (to reflect significant differences in local cost of living) 3. responsibilities 4. education (either advanced or specialized) 5. other concerns identified by the congregation / pastor.
II. HOUSING
In compliance with federal tax law, the congregation council may consider providing housing or a housing allowance for the rostered lay leader similar to that for clergy (see clergy guidelines). The council may also consider the establishment of a loan policy to assist the rostered lay leader in the down payment on a home. Synod staff is available for counsel.
III. BENEFITS
A. PENSION / HEALTH CARE 1. The congregation shall provide full pension, health, and death benefits for the
rostered lay leader and family in accordance with Portico Benefit Service (the ELCA Retirement Plan provider). The “Gold+ level of health benefits has been recommended by the ELCA Church Council and the NEO Synod Council.
2. A “Medical Expense Reimbursement Plan”, established in accordance with specific IRS requirements, could provide tax advantages for rostered lay leaders by reimbursing deductibles, co-payments, and other medical expenses not covered by insurance. For more information, please contact the synod accountant ([email protected])
3. The rostered lay leader may elect to waive the care benefit under the coordination of the benefits clause in the Portico Handbook. The congregation should consult with the Portico (612-333-7651 or 800-352-2876) or the synod office for assistance in determining the effects of these guidelines.
B. FICA ALLOWANCE (SOCIAL SECURITY)
1. Normally a congregation will pay Social Security tax for rostered lay leaders. Social Security law regulates the amount to be paid.
2. Rostered lay leaders who are considered self-employed as defined in current Social Security guidelines, by virtue of a “teaching call,” please refer to Section III.B. of the clergy guidelines.
3. The synod recommends the rostered lay leader periodically check records to be certain accounts have been properly credited. A rostered lay leader may do this by obtaining Form SSA 7050 from the Social Security Administration office or online at www.ssa.gov. It is important that rostered leaders do this periodically because one
47
can only go back 39 ½ months to correct errors. This is critical in assuring the receipt of the maximum benefits available.
IV. PART-TIME CALLS
For part-time calls, salary, housing, and benefits should be calculated then reduced to reflect the percent of call, e.g., a call at half-time would receive 50%. All part-time calls should be made in consultation with the synod staff.
V. PROFESSIONAL EXPENSES
These items are considered congregational administrative expenses and are not items to be considered as compensation.
A. AUTOMOBILE EXPENSES: Congregations should adequately provide for business mileage expenses in one of the following ways. In determining the method, usage should be considered including factors such as geographical limits of the congregation, distance to commonly used hospitals, etc.
1. Use an accountable reimbursement plan to reimburse for miles driven in service of the congregation. Such reimbursement must be based on documentation as required by the IRS, should be reimbursed at the maximum IRS rate for use of a personal car for business purposes (57.5 cents per mile in 2015) and is not taxable; or
2. Provide the rostered leader a fixed automobile allowance of at least $4,000 per year in addition to salary. This allowance must be included as taxable income on Form W-2. The rostered leader is accountable to the IRS for use of this allowance and may be eligible to deduct a portion of the expenses based on accurate records of church mileage. Contact your accountant or the synod office for further guidance; or
3. A congregation may, in accordance with IRS guidelines, buy or lease a car and assume the total cost of operating the vehicle.
B. OTHER PROFESSIONAL EXPENSES
Other ministry related expenses incurred by the rostered leader should be paid by the congregation in one of the following ways:
1. Paying these amounts directly as they occur; or 2. Setting up a line item in the budget for reimbursement of these expenses, preferably
combined with the automobile reimbursement into a single line item; or 3. Paying a monthly professional expense allowance.
Note: Congregations are strongly encouraged to set up an “Accountable Professional Expense Reimbursement” for all rostered leaders in the congregation. Reimbursable professional expenses include, but are not limited to: automobile (mileage, parking tolls), overnight travel (including lodging and meals), professional and liability insurance, vestments and vestment cleaning, long distance business phone calls, books, magazines/journals, professional dues, continuing education, media resources, supplies, meals associated with official meetings and appointments, business gifts (maximum of $25.00 per person per year), and equipment purchases. Such professional expenses, when reimbursed by the congregation with adequate accounting as specified in the Internal Revenue Code, are not taxable for either income tax or social security/self-employment tax and are excluded from Form W-2. When the congregation provides an expense allowance without accountable reimbursement, the allowance is taxable income included in Form W-2. Professional expenses not reimbursed under an accountable plan, including expenses in excess of the budget for reimbursement, are deductible for self-employment tax, but only a portion of the expenses is deductible for federal income tax (and only if the rostered leader is eligible to itemize deductions), and none are deductible
48
for state, city or school district income tax. For more information, please contact the synod accountant ([email protected]).
C. COMPUTERS AND CELL PHONES It is recommended that the congregation provide rostered leaders with a computer and cell phone to facilitate ministry. Note the following in this regard:
1. Computer a. A computer owned by the church and provided for the rostered leader’s use is a business expense that is not taxable. b. A computer purchased by the rostered leader is NOT a deductible business expense, even when used for business purposes.
2. Cell Phone a. A cell phone provided to the rostered leader is a nontaxable business expense if the council minutes state it is primarily provided for noncompensatory business reasons (such as the need to be accessible at all time for work-related emergencies). b. The rostered leader may be provided with a nontaxable cell phone reimbursement if council minutes state that the leader is required to maintain a personal cell phone for noncompensatory business reasons and the reimbursement amount does not exceed reasonable business needs (i.e. reimburse the basic monthly plan, not family plan for extra minutes).
VI. OTHER PROVISIONS
A. VACATION The minimum vacation should be four weeks (including four Sundays). Attendance at official functions is not to be construed as vacation time. Note: If financial constraints of a congregation make difficult monetary raises for a rostered person, a congregation might consider providing an extra week of vacation (including Sunday) as compensation.
B. SICK LEAVE Sick Leave should be provided for up to eight weeks per year (including Sundays) with full salary, housing, and benefits. An agreement may be made for partial disability beyond that time in coordination with Portico.
C. MATERNITY LEAVE Maternity Leave should be provided for up to six weeks (including Sundays) with full salary, housing, and benefits. Because of special concerns or needs, additional time may be negotiated between the rostered lay leader and congregation.
D. PATERNITY LEAVE / ADOPTIVE PARENTAL LEAVE Paternity leave and adoptive parental leave may be negotiated between the rostered lay leader and congregation. It is recommended that up to six consecutive weeks (including Sundays) with full salary, housing, and benefits be provided. Because of special concerns or needs actual time may be more or less than six weeks.
E. CONTINUNG EDUCATION: The ELCA expects of its rostered personnel a minimum of 50 contact hours annually in organized continuing education.
1. Congregations are encouraged to make available to their rostered lay leader at least two weeks (including Sundays) per year for continuing education.
2. The scheduling of continuing education should be determined by the rostered lay leader in consultation with the council.
49
3. $1,000 is recommended; a minimum of $700 per year should be provided for this education.
4. A rostered lay leader should have the privilege of accumulating educational leave and funds over a two year period.
F. SABBATICAL LEAVE
Sabbatical Leave offers an extended block of time for study, personal growth, and reflection apart from usual congregational responsibilities.
1. Normally, an extended study and renewal period of one to three months after five years in the current call should be provided with full salary, housing, and benefits.
2. The leave plan is to be developed in cooperation with the council. The parties shall seek the counsel of the bishop before finalizing an agreement.
3. The congregation shall be responsible for arranging for required coverage during the leave.
4. Within six weeks of the completion of the sabbatical leave the rostered lay leader shall present the congregation a written reflection on the experience and the implications for the ministry of the congregation and ministry in the parish. This written reflection shall be added to the rostered lay leader’s file.
G. WORK WEEK
Because of the nature of ministry, it is recognized that rostered lay leaders are expected to fulfill many evening and weekend responsibilities in addition to Sunday morning worship. Therefore, adequate time off (one day per week minimum) should be granted that would be free from ministry-related responsibilities.
H. SPECIAL CONCERNS Where there are special needs within a rostered lay leader’s family, these should be considered separately.
50
COMPENSATION WORKSHEET
ROSTERED LAY LEADER
A. COMPENSATION
1. Base Salary (I.A.)
2. Housing (II.) (if applicable)
3. Other (I.B.)
TOTAL DEFINED COMPENSATION
B. PENSION AND OTHER BENEFITS
1. ELCA pension and benefits (Portico) (III.A.1.)
2. Medical Reimbursement (III.A.2)
TOTAL PENSION AND BENEFITS
C. PROFESSIONAL EXPENSES
1. Automobile reimbursement or allowance (V.A.)
2. Other Professional expenses (V.B.)
3. Cell phone (V.C.) ________________
4. Continuing Education (VI.E.)
D. SPECIAL CONCERNS (VI.H.)
1.
2.
3.
*Roman numerals, letters, and numbers refer to sections within the guidelines.
51
NORTHEASTERN OHIO SYNOD 2016 COMPENSATION
GUIDELINES AND WORKSHEET
CLERGY
INTRODUCTION:
A pastor assumes many responsibilities. We expect our pastors to be preachers, evangelists, administrators, teachers, counselors and leaders. We require eight years of study (including a bachelor’s and master of divinity degrees) as a part of preparation for ordained ministry. Compensation for pastors should be comparable to professional positions of equal responsibility, education, and time commitment. Adequate compensation enables a pastor to fulfill responsibilities and obligations, encourages vocational satisfaction, and encourages a pastor’s best efforts and gifts. Congregations and our synod have an obligation to review compensation plans annually. We also expect pastors to take initiatives in seeking annual reviews of compensation. Inadequate compensation may result in discouragement and dissatisfaction. This sometimes occurs as a pastor’s family cannot maintain financial stability, as negative attitudes toward the congregation and church begin, as an inability to participate in continuing education programs, or as “moonlighting” becomes a necessity. Inadequate compensation means low contributions to retirement plans, which leads to inadequate retirement income. All of these realities increase the occurrence of resignations from ordained ministry, make it more challenging to recruit able candidates for ordained ministry, and create a poor image of the church in the community. Our synod recognizes there are pastors and congregations who, for a variety of reasons, choose to be content with salaries that are below the synod minimum. We caution these pastors and congregations, however, that they may be doing disservice to the congregation, other pastors, and pastoral successors by allowing the compensation package to remain below recommended guidelines. In such situations, the congregation, pastor, and bishop’s office should work together to implement other support strategies. Congregations should develop procedures whereby they review their pastor’s salary and discuss their pastor’s personal financial concerns. This may be best accomplished by a small and understanding committee of three to six individuals appointed by the congregation council. The committee should bring to the council or appropriate committee its recommendations for annual compensation adjustments. The ELCA has published a guide to use in organizing a mutual Ministry/Staff Support Committee and for compensation planning: Pastor and People:
Making Mutual Ministry Work (ISBN 0-8066-4651-9) which is available from Augsburg Fortress (1-800-328-4648). . It should be noted that these are suggested base salaries. The total compensation package should also reflect any special concerns of the pastor and his/her family, and other factors as discussed in this document. I. SALARY
A. BASE CASH SALARY 1. The minimum base salary recommendation for 2016 is $37,590. This represents an
approximate 1.7% living adjustment to the 2015 minimum base cash salary recommendation, which was in turn based on the 2015 Social Security Administration cost-of-living adjustment. It is still strongly recommended that $310 for each year of ordained service be added to this minimum base; or,
2. A congregation with experienced clergy may use a 1.7% living adjustment to the current base
salary plus a $310 increase for the additional year of experience in ordained ministry.
52
B. ADJUSTMENTS Adjustments to the base cash salary may consist of, but are not limited to:
1. Merit 2. Local COLA (to reflect significant differences in local cost of living) 3. Responsibilities 4. Education (either advanced or specialized) 5. Other concerns identified by the congregation/pastor.
II. HOUSING
A. WITHOUT PARSONAGE 1. This is for pastors who own their own house. A fair approach to determining the housing and
utilities allowance is: a. One percent per month of the reasonable market value of a house within the general
community in which the congregation resides, plus b. The cost of utilities for such a home, plus c. The difference in cost for the rental value of such a home furnished as compared to
rental value of such a home unfurnished. A realtor can help determine this figure. This allowance is to cover the mortgage payments, taxes, insurance, utilities, furnishings, and maintenance of the house.
2. Housing allowance must be officially designated in advance by the congregation. This can
be done by a separate line in the budget or by official action of the congregation council. 3. A pastor may elect to use this allowance to rent a home, in which case the allowance should
cover rent, utilities, furnishings, and insurance. 4. The congregation council may also consider the establishment of a loan policy to assist the
pastor in the down payment on a home if a parsonage is not provided.
B. WITH PARSONAGE 1. HOUSEHOLD FURNISHINGS/UTILITIES ALLOWANCE
If a parsonage is provided, it should be comparable to at least the average home in the congregation or community. For pastors who are in parsonages, it is appropriate for the congregation to provide a household furnishings/utilities allowance. This allowance will cover the expenses of the parsonage: utilities, maintenance, and furnishings needed to keep up the parsonage. This may be done in several ways:
a. The congregation may provide a fixed monthly parsonage allowance, based on the needs of the pastor and parsonage. This amount needs to be designated by the congregation council at its first meeting each year, or separately stated in the budget.
b. The congregation may choose to pay the utilities (gas, electric, sewage, water, trash collection, telephone (except personal long-distance) directly.
c. The congregation should generally pay for the costs of maintaining the parsonage. If not, an allowance would be provided to cover expenses to maintain the parsonage.
2. HOUSING EQUITY ALLOWANCE
An equity allowance should be provided if the pastor lives in a congregation-owned home. The equity allowance provides the financial resources for a pastor to provide housing upon retirement, or to provide a down payment for the purchase of a house during active ministry. It is suggested that the equity allowance be:
a. An amount equal to 3% of the annual pension defined compensation. b. The congregation pays the total amount in monthly installments to a depository
agreed to by the church and the pastor. c. Each congregation would stipulate at the beginning of each pastor’s ministry (or
when the plan begins) that the funds become available to the pastor only: 1. at the pastor’s retirement, or
53
2. at the time the pastor is granted a housing allowance and purchases a home, or
3. at the time of total and presumably permanent disability, or 4. at the time the pastor leaves the clergy roster of the ELCA, or 5. at the time of death, at which time the funds would be disbursed as stipulated
by the agreement.
Our synod recommends that congregations and pastors consult with Portico Benefits
Services (the ELCA Retirement Plan provider) and the IRS regulations and examine the pastor’s individual financial situation prior to implementation of this program.
3. It is important that parsonages be sufficiently maintained. An annual walk-through of the parsonage by the council is advised. The purpose of the walk-through is to note the general condition of the home and plan regular maintenance.
III. BENEFITS
A. PENSION/HEALTH CARE 1. The congregation shall provide full pension, health, and death benefits for the pastor and
family in accordance with Portico provisions. The “Gold+ level of health benefits has been recommended by the ELCA Church Council and the NEO Synod Council.
2. A “Medical Expense Reimbursement Plan”, established in accordance with specific IRS requirements, could provide tax advantages for the pastor by reimbursing deductibles, co-payments, and other medical expenses not covered by insurance. For more information, please contact the synod accountant ([email protected])
3. The pastor may elect to waive the health care benefit under the coordination of the benefits clause in the Portico Handbook. The congregation should consult with Portico (612-333-7651 or 800-352-2876) or the synod office for assistance in determining the effects of these guidelines.
B. FICA ALLOWANCE (SOCIAL SECURITY)
1. A congregation cannot pay the social security tax for a pastor. By law, the pastor must personally pay both the employer and the employee portions of social security taxes. However, a congregation can pay a pastor a special allowance which the pastor may then use to put toward whatever self-employment social security tax he or she owes. This allowance is taxable when computing income tax and social security taxes, and must also be considered income in computing pension plan contributions.
2. The congregation should provide a minimum allowance that corresponds to the employer portion of social security taxes (7.65% for 2015). In order to assist the pastor, the congregation may further choose to provide for some or all of the remaining social security taxes (7.65% for 2015). Whatever is provided, the pastor reports it as salary.
3. The allowance can be calculated as follows:
a. Minimum social security allowance for pastor receiving a housing allowance (non-parsonage):
Salary + Housing Allowance = Social Security Base x 7.65 % (employer rate) = Social Security Allowance
54
b. Minimum social security allowance for pastor living in parsonage:
Salary x 1.3 (housing equivalency factor) = Subtotal + Furnishings/Utilities Allowance = Social Security Base x 7.65% (employer rate) = Social Security Allowance
4. The synod recommends the pastor periodically check records to be certain accounts have
been properly credited. A pastor may do this by obtaining Form SSA 7050 from the Social Security Administration office or online at www.ssa.gov. from the local Social Security Administration office or post office. It is important that pastors do this periodically because one can only go back 39 ½ months to correct errors. This is critical in assuring the receipt of the maximum benefits available.
IV. PART-TIME CALLS
Compensation for part-time calls should be made in consultation with the synod staff.
V. PROFESSIONAL EXPENSES
These items are considered congregational administrative expenses and are not items to be considered as compensation.
A. AUTOMOBILE EXPENSES: Congregations should adequately provide for the pastor’s business mileage expenses in one of the following ways. In determining the method, usage should be considered including factors such as geographical limits of the congregation, distance to commonly used hospitals, etc.
1. Use an accountable reimbursement plan to reimburse the pastor for miles driven in service of the congregation. Such reimbursement must be based on documentation as required by the IRS, should be reimbursed at the maximum IRS rate for use of a personal car for business purposes (57.5 cents per mile in 2015) and is not taxable to the pastor; or
2. Provide the pastor with a fixed automobile allowance of at least $4,000 per year in addition to salary. This allowance must be included as taxable income on the pastor’s Form W-2. The pastor is accountable to the IRS for use of this allowance and may be eligible to deduct a portion of the expenses based on accurate records of church mileage. Contact your accountant or the synod office for further guidance; or
3. A congregation may, in accordance with IRS guidelines, buy or lease a car and assume the total cost of operating the vehicle.
B. OTHER PROFESSIONAL EXPENSES
Other ministry related expenses incurred by the pastor should be paid by the congregation in one of the following ways:
1. Paying these amounts directly as they occur; or 2. Setting up a line item in the budget for reimbursement of these expenses, preferably
combined with the automobile reimbursement into a single line item; or 3. Paying a monthly professional expense allowance to the pastor.
Note: Congregations are strongly encouraged to set up an “Accountable Professional Expense Reimbursement” for all rostered leaders in the congregation. Reimbursable professional expenses include, but are not limited to: automobile (mileage, parking tolls), overnight travel (including lodging and meals), professional and liability insurance, vestments and vestment cleaning, long distance business phone calls, books, magazines/journals, professional dues, continuing education, media resources, supplies, meals associated with official meetings and appointments,
55
business gifts (maximum of $25.00 per person per year), and equipment purchases. Such professional expenses, when reimbursed by the congregation with adequate accounting as specified in the Internal Revenue Code, are not taxable for either income tax or social security/self-employment tax and are excluded from Form W-2. When the congregation provides an expense allowance without accountable reimbursement, the allowance is taxable income included in Form W-2. Professional expenses not reimbursed under an accountable plan, including expenses in excess of the budget for reimbursement, are deductible for self-employment tax, but only a portion of the expenses is deductible for federal income tax (and only if the rostered leader is eligible to itemize deductions), and none are deductible for state, city or school district income tax. For more information, please contact the synod accountant.
C. COMPUTERS AND CELL PHONES It is recommended that the congregation provide the pastor with a computer and cell phone to facilitate ministry. Note the following in this regard:
1. Computer a. A computer owned by the church and provided for the pastor’s use is a business expense that is not taxable to the pastor. b. A computer purchased by the pastor is NOT a deductible business expense, even when used for business purposes.
2. Cell Phone a. A cell phone provided to the pastor is a nontaxable business expense if the council minutes state it is primarily provided for noncompensatory business reasons (such as the need to be accessible at all time for work-related emergencies). b. The pastor may be provided with a nontaxable cell phone reimbursement if council minutes state that the pastor is required to maintain a personal cell phone for noncompensatory business reasons and the reimbursement amount does not exceed reasonable business needs (i.e. reimburse the basic monthly plan, not family plan for extra minutes).
VI. OTHER PROVISIONS
A. VACATION
The minimum vacation should be four weeks (including four Sundays). Attendance at official functions is not to be construed as vacation time. Note: If financial constraints of a congregation make difficult monetary raises for clergy, a congregation might consider providing an extra week of vacation (including Sunday) as compensation.
B. SICK LEAVE Sick leave should be provided for up to eight weeks per year (including Sundays) with full salary, housing, and benefits. An agreement may be made for partial disability beyond that time in coordination with Portico.
C. MATERNITY LEAVE Maternity leave should be provided for up to six weeks (including Sundays) with full salary, housing, and benefits. Because of special concerns or needs, actual time may be negotiated between the pastor and congregation.
D. PATERNITY LEAVE/ADOPTIVE PARENTAL LEAVE Paternity leave and adoptive parental leave may be negotiated between the pastor and congregation. It is recommended that up to six consecutive weeks (including Sundays) with full salary, housing, and benefits be provided. Because of special concerns or needs actual time may be more or less than six weeks.
56
E. CONTINUING EDUCATION The ELCA expects of its ordained clergy a minimum of 50 contact hours annually in organized continuing education.
1. Congregations are encouraged to make available to their pastors at least two weeks (including Sundays) per year for continuing education.
2. The scheduling of continuing education should be determined by the pastor in consultation with the council.
3. $1,000 is recommended; a minimum of $700 per year should be provided for this education. 4. A pastor should have the privilege of accumulating educational leave and funds over a two-
year period. F. SABBATICAL LEAVE
Sabbatical leave offer an extended block of time for study, personal growth, and reflection apart from usual congregational responsibilities.
1. Normally, an extended study and renewal period of one to three months after five years in the current call should be provided with full salary, housing, and benefits.
2. The leave plan is to be developed in cooperation with the council. The parties shall seek the counsel of the bishop before finalizing an agreement.
3. The congregation shall be responsible for arranging for pastoral coverage, including pulpit supply, during the leave.
4. Within six weeks of the completion of the sabbatical leave the pastor shall present the congregation a written reflection on the experience and the implications for the ministry of the congregation and ministry in the parish. This written reflection shall be added to the pastor’s file in the bishop’s office.
G. WORK WEEK
Because of the nature of ministry, it is recognized that pastors are expected to fulfill many evening and weekend responsibilities in addition to Sunday morning worship. Therefore, adequate time off (one day per week minimum) should be granted that would be free from ministry-related responsibilities.
H. SPECIAL CONCERNS Where there are special needs within a pastor’s family, these should be considered separately.
VII. ASSOCIATE/ASSISTANT/SPOUSE TEAM COMPENSATION
A. The synod recommends that the above guidelines be applied to associate/assistant pastors taking into consideration their relationship with the senior pastor, e.g., duties, responsibilities, etc.
B. For clergy spouse teams the synod staff should be consulted.
VIII. INTERIM / TEMPORARY / SUPPLY MINISTRIES A. INTERIM
At the time of a pastoral vacancy in a congregation, the bishop, working with the congregation council, recommends an interim pastor to provide basic leadership and pastoral care until another pastor is secured and, if needed, to address any special concerns of the congregation. No pastor is to be considered as a candidate for call to a congregation while serving it as an interim.
Depending on congregational need and pastoral availability, an interim pastor may serve on a part-time or full-time basis during a pastoral vacancy. An active pastor serving in an interim ministry, whether full or part-time, should be compensated according to the current guidelines based on the time negotiated with the church council. For example, if the pastor is serving half-time (50%), compensation should be 50% of a regular compensation package. A retired pastor who serves as an interim minister shall negotiate with a church council in consultation with the synod staff.
57
B. TEMPORARY PASTORAL SUPPORT Temporary pastoral support will be compensated at $200 per month for a congregation council meeting and emergency pastoral care. Mileage will be paid at the current IRS mileage reimbursement rate (see V.A. above). Compensation beyond this is to be determined in negotiations between the congregation council and the temporary pastor with guidance provided by the synod staff.
C. SUPPLY PASTOR During a pastoral absence, it may be necessary for a congregation to secure a supply pastor. A current list of clergy available for that purpose may be obtained from the synod office. Those asked to serve as pulpit supply should be contacted well in advance of the date needed and, upon acceptance, be provided with a copy of the worship bulletin and pertinent information about the service. A member familiar with congregational worship practices should be on hand to welcome the pastor prior to the service. The recommended honorarium for one worship service is $150 plus mileage at the current IRS mileage reimbursement rate (see V.A. above). For additional services, scheduled within three hours of the conclusion of the initial worship service, whether at the same congregation or at another, as in two-point parishes, an additional $50 per service should be paid plus any additional mileage. If additional services are scheduled during the week that are similar in nature e.g., Sunday evening, Wednesday, Saturday, etc., an additional honorarium of $85 for each additional service plus mileage at the current IRS mileage reimbursement rate (see V.A. above) should be paid. For additional responsibilities, appropriate compensation should be provided. Expenses for lodging and meals, if necessary, are to be paid by the congregation.
58
COMPENSATION WORKSHEET
CLERGY
A. COMPENSATION
1. Cash Salary
a. Annual base salary (before salary-reduction contributions) (I.A.,B.)* $
b. Clergy Social Security tax allowance (if paid directly to pastor) (III.B.) $
2. Total of (1a.) plus (1b.) $
3. Housing (only one housing option may be included) $ a. Cash housing allowance without parsonage (including any household
furnishings and utility allowances) (II.A.) or b. 30 percent of line 2 (if parsonage or other housing is provided)
4. Pastor’s household furnishings and utilities allowances (only if parsonage $
is provided and the allowance is paid directly to the pastor) (II.B.1.)
5. TOTAL ANNUAL DEFINED COMPENSATION (Add lines 2, 3, 4). $
B. PENSION AND OTHER BENEFITS
1. ELCA pension and benefits (Portico) (III.A.1.) $
2. Medical reimbursement (III.A.2.) $
3. Housing equity allowance (II.B.2.) $____________
TOTAL PENSION AND BENEFITS $
C. PROFESSIONAL EXPENSES
1. Automobile reimbursement or allowance (V.A.) $
2. Other professional expenses (V.B.) $
3. Cell Phone (V.C.) $
4. Continuing Education (VI.E.) $____________
D. SPECIAL CONCERNS (VI.H.)
1.
2.
*Roman numerals, letters and numbers refer to sections within the guidelines.
Helpful calculators for defined compensation and ELCA benefits contributions are located on the Portico website at
www.porticobenefits.org. Please note, however, that you should insert your own calculations for the social security allowance with
guidelines III.B. For more information, a workbook entitled, “Nuts and Bolts of Clergy Tax” is available from the synod accountant
59
NORTHEASTERN OHIO SYNOD 2016 COMPENSATION
GUIDELINES AND WORKSHEET
NON-ROSTERED
Due to the wide range of non-rostered duties that may be performed at a congregation, this guideline will only reflect general guidance and not specific recommendations.
INTRODUCTION:
A congregation employs many non-rostered people in various positions such as musicians, custodians and administrative assistants. Compensation for these positions should be comparable to professional positions of equal responsibility and training. Adequate livable compensation for the non-rostered employee, as for anyone else, is necessary to fulfill responsibilities, obligations and maintain satisfaction in ministry. The congregation and the synod have an obligation to review compensation plans annually using the guidelines as adopted by the synod assembly. Non-rostered personnel are also urged to take initiatives in seeking an annual review of compensation. The congregation should develop procedures whereby it may review the employees’ salary and discuss those personal financial concerns that may apply. This may be best accomplished by a small and understanding committee consisting of the pastor(s), one or more representatives of the congregation council, and other persons as deemed necessary. The committee should bring to the congregation council its recommendations for annual compensation adjustments. Written job descriptions should be developed for each position. The job description should include, but is not limited to:
1. duties 2. days of work 3. hours 4. whether salaried or hourly 5. benefits 6. rate of pay and overtime policy 7. other
A special effort should be extended in determining actual hours worked, (e.g., for musicians, detailed listing of time requirements is available from Association of Lutheran Church Musicians). Local considerations could include:
1. regular services (number per week) 2. choir practice(s) 3. additional services, e.g. Lenten 4. practice time 5. educational level
I. SALARY
A. BASE CASH SALARY: An effort should be made to determine adequate local compensation levels. There are several ways to accomplish this including but not limited to:
1. Consult with local school districts, especially for custodians, secretaries, and Christian educators.
2. U.S. Department of Labor 3. other local congregations 4. classified ads 5. local Chamber of Commerce
60
6. negotiation with the employee (e.g., an employee who is also a member of the congregation may volunteer a portion of their compensation to the congregation)
7. professional organizations, (e.g., Association for Lutheran Church Musicians (ALCM), International Association for Office Professionals).
B. ADJUSTMENTS: Adjustments to the base cash salary may consist of, but are not limited to:
1. merit 2. local COLA (to reflect significant differences in local cost of living) 3. responsibilities 4. education (either advanced or specialized) 5. other concerns identified by the congregation/employee
II. HOUSING
not applicable III. BENEFITS
A. PENSION / HEALTH CARE 1. The congregation shall provide full pension, health, and death benefits for the
employee and family in accordance with Portico Benefit Services (ELCA Benefits provider) provisions. Health care issues may be addressed through other agencies (e.g. a local Chamber of Commerce).
2. A “Medical Expense Reimbursement Plan”, established in accordance with specific IRS requirements, could provide tax advantages for employees by reimbursing deductibles, co-payments, and other medical expenses not covered by insurance. For more information, please contact the synod accountant ([email protected])
3. The employee may elect to waive the spouse and dependent health care benefit under the coordination of benefits clause in the Portico Benefit Services Handbook. The congregation should consult with Portico (612-333-7651 or 800-352-2876) or the synod office for assistance in determining the effects of these guidelines.
4. For part-time employees refer to Section IV.
B. FICA ALLOWANCE (SOCIAL SECURITY) 1. A congregation shall provide FICA payments in accordance with current Federal
regulations. 2. The synod recommends the employee periodically check records to be certain
accounts have been properly credited. An employee may do this by obtaining Form SSA 7050 from the local Social Security Administration office or online at www.ssa.gov. It is important that employees do this periodically because one can only go back 39 ½ months to correct errors. This is critical in assuring the receipt of the maximum benefits available.
IV. PART-TIME EMPLOYEES
A. For part-time employees (less than 40 hours), salary and benefits should be calculated then reduced to reflect the percent of employment, e.g., an employee at half-time (20 hours) would receive 50%.
B. When employed less than 20 hours, Portico Benefit Services is not available.
61
V. PROFESSIONAL EXPENSES: These items are considered congregational administrative expenses and are not items to be considered compensation.
A. AUTOMOBILE EXPENSES: If congregations require the employee to use his/her own vehicle, congregations should provide an adequate automobile allowance. Such reimbursement should be consistent with the maximum IRS deduction for use of a personal car for business purposes (57.5 cents per mile in 2015).
B. OTHER PROFESSIONAL EXPENSES: These expenses include, but are not limited to
books, subscriptions to magazines or journals, media resources, and official meetings. They may be covered by:
1. paying these amounts directly as they occur; or 2. setting up as a line item in the budget; or 3. setting up as a monthly allowance.
VI. OTHER PROVISIONS A. VACATION: A graduated schedule for vacations should be used. The minimum vacation
should be two weeks. The maximum is four weeks. Attendance at official functions is not construed as vacation time.
B. SICK LEAVE: Sick leave should be provided for up to eight weeks per year with full salary
and benefits. An agreement may be made for partial disability beyond that time in coordination with the ELCA Board of Pensions.
C. MATERNITY LEAVE: Maternity leave should be provided for up to six weeks with full
salary and benefits. Because of special concerns or needs, additional time may be negotiated between the employee and congregation.
D. PATERNITY LEAVE / ADOPTIVE PARENTAL LEAVE: Paternity leave and adoptive
parental leave may be negotiated between the employee and congregation. It is recommended that up to six consecutive weeks (including Sundays) with full salary, housing, and benefits be provided. Because of special concerns or needs actual time may be more or less than six weeks.
E. CONTINUING EDUCATION:
1. If applicable, provision should be made for assisting with continuing education with paid time off and tuition reimbursement. The scheduling of continuing education should be determined by the employee in consultation with the council.
2. SABBATICAL LEAVE: Sabbatical leave offers an extended block of time for study, personal growth, and reflection apart from usual congregational responsibilities. If a sabbatical is appropriate, refer to the sabbatical guidelines in the rostered person’s guidelines.
F. WORK WEEK: Because of the nature of church employment, it is recognized that
employees may be expected to fulfill evening and weekend responsibilities. Therefore, adequate time off (one day per week minimum) should be granted that would be free from church-related responsibilities.
G. SPECIAL CONCERNS: Where there are special needs within an employee’s family, these
should be considered separately.
62
COMPENSATION WORKSHEET
NON-ROSTERED EMPLOYEE
(POSITION)
JOB DESCRIPTION: Duties and expectations should be provided for each position. These duties will normally be performed on (days of the week) from (list regular hours). This position is classified as hourly/salaried. A. COMPENSATION
1. Base Salary (I.A., B.)
TOTAL COMPENSATION
B. PENSION AND OTHER BENEFITS
1. Portico or other Pension and health (III.A.1.)
2. Medical Reimbursement (III.A.2., 3.)
3. Other Benefits
TOTAL PENSION AND BENEFITS
C. PROFESSIONAL EXPENSES
1. Automobile Reimbursement or allowance (V.A.)
2. Other Professional expenses (V.B.)
3. Continuing Education (VI.E.)
D. OTHER PROVISIONS (VI)
1. Vacation
2. Sick leave
3. Maternity leave
4. Paternity/adoptive parental leave
E. SPECIAL CONCERNS (VI.G.)
1.
*Roman numerals, letters, and numbers refer to sections within the guidelines.
4425
Akro
nB
eth
any
1,2
04
$
1,2
04
$
4427
Akro
nH
oly
Trinity
50,0
00
$
3,7
77
$
53,7
77
$
30623
Akro
nIg
lesia
Lute
rana L
a T
rinid
ad
1,8
84
$
1,8
84
$
4428
Akro
nM
essia
h12,7
03
$
1,1
30
$
13,8
33
$
30978
Akro
nS
agra
do C
ora
zon
382
$
382
$
13052
Akro
nS
t John/S
t P
aul
4,0
00
$
100
$
4,1
00
$
13053
Alli
ance
Abid
ing S
avio
r10,9
49
$
60
$
11,0
09
$
4452
Alli
ance
St P
aul
22,1
20
$
1,1
25
$
23,2
45
$
13060
Ashla
nd
Peace
7,1
25
$
1,4
37
$
8,5
62
$
4569
Ashla
nd
Ple
asant V
alle
y (
Polk
)1,0
02
$
1,0
02
$
4549
Ashla
nd
Sto
ne
8,5
00
$
8,5
00
$
8,5
00
$
4577
Ashta
bula
Beth
any
8,7
00
$
8,7
00
$
7189
Ashta
bula
Faith
2,0
00
$
44
$
2,0
44
$
4580
Ashta
bula
Messia
h11,5
45
$
39
$
11,5
84
$
11,9
08
$
4607
Austinto
wn
Gra
ce
1,2
53
$
50
$
1,3
03
$
13065
Avon L
ake
Christ
18,5
60
$
3,3
50
$
21,9
10
$
18,3
55
$
4648
Baltic
St John
4,5
00
$
4,5
00
$
13066
Bath
Beth
el
-$
4479
Bay V
illage
Beth
esda-o
n-t
he-B
ay
42,0
60
$
1,5
77
$
43,6
37
$
4453
Beach C
ity
First
1,0
37
$
336
$
1,3
73
$
4480
Bedfo
rdC
hurc
h o
f th
e M
aste
r10,8
89
$
10,8
89
$
9,3
75
$
4541
Bellv
ille
St P
aul
25,7
97
$
12,6
56
$
38,4
53
$
20,0
00
$
13072
Bere
aS
t P
aul
7,5
81
$
415
$
7,9
96
$
4581
Berlin
Cente
rM
t M
oriah
2,0
00
$
2,0
00
$
2,2
00
$
7325
Bre
cksvill
eC
hrist th
e R
edeem
er
36,9
25
$
176
$
37,1
01
$
44,0
00
$
13077
Bro
advie
w H
tsT
riune
1,5
95
$
1,5
95
$
13118
Bro
ok P
ark
Redeem
er
5,4
56
$
14
$
5,4
70
$
20311
Bro
okly
nG
ood S
hepherd
5,9
69
$
100
$
6,0
69
$
1,2
00
$
4481
Bru
nsw
ick
Holy
Trinity
-$
2,0
00
$
13083
Canal F
ulton
St John
7,0
00
$
7,0
00
$
4611
Canfield
Lord
of Life
7,9
18
$
380
$
8,2
98
$
4,0
00
$
13085
Canto
nB
eth
el
1,2
75
$
304
$
1,5
79
$
ST
AT
EM
EN
T O
F
INT
EN
T
2015-2
016*
TO
TA
L M
ISS
ION
SU
PP
OR
T
2014-2
015
AC
TU
AL
MIS
SIO
N
SU
PP
OR
T
2014-2
015
DE
SIG
NA
TE
D
MIS
SIO
N
SU
PP
OR
T
2014-2
015
CO
NG
RE
GA
TIO
NC
ON
G. ID
SU
MM
AR
Y O
F C
ON
GR
EG
AT
ION
AL
MIS
SIO
N S
UP
PO
RT
2014-2
015
CIT
Y
ST
AT
EM
EN
T O
F
INT
EN
T
2015-2
016*
TO
TA
L M
ISS
ION
SU
PP
OR
T
2014-2
015
AC
TU
AL
MIS
SIO
N
SU
PP
OR
T
2014-2
015
DE
SIG
NA
TE
D
MIS
SIO
N
SU
PP
OR
T
2014-2
015
CO
NG
RE
GA
TIO
NC
ON
G. ID
SU
MM
AR
Y O
F C
ON
GR
EG
AT
ION
AL
MIS
SIO
N S
UP
PO
RT
2014-2
015
CIT
Y
13086
Canto
nF
irst
4,5
00
$
530
$
5,0
30
$
13087
Canto
nG
ood S
hepherd
15,3
00
$
15,3
00
$
4456
Canto
nH
oly
Trinity
18,9
33
$
110
$
19,0
43
$
4471
Canto
nP
eace
1,8
90
$
1,8
90
$
3,7
80
$
4478
Canto
nS
t S
tephen M
art
yr
50,0
00
$
3,5
37
$
53,5
37
$
4457
Canto
nZ
ion
125
$
125
$
13091
Carr
ollt
on
Trinity
1,8
25
$
1,8
25
$
13095
Chagrin F
alls
Lord
of Life
10,5
00
$
7,0
00
$
17,5
00
$
30119
Chard
on
Cele
bra
tion
4,5
83
$
100
$
4,6
83
$
7,5
00
$
4482
Cle
vela
nd
Advent
500
$
500
$
4483
Cle
vela
nd
Beth
any E
nglis
h12,0
00
$
3,2
72
$
15,2
72
$
4490
Cle
vela
nd
Glo
ria D
ei
750
$
750
$
13110
Cle
vela
nd
Good S
hepherd
-$
4494
Cle
vela
nd
St T
hom
as
16,8
51
$
221
$
17,0
72
$
4495
Cle
vela
nd
West S
ide H
ungarian
77
$
77
$
4484
Cle
vela
nd H
tsB
eth
lehem
8,0
00
$
8,0
00
$
20227
Cle
vela
nd H
tsG
race
20,5
92
$
20,5
92
$
13111
Cle
vela
nd H
tsH
ope
12,3
75
$
100
$
12,4
75
$
11,8
40
$
4432
Clin
ton
Trinity
2,0
06
$
2,0
06
$
2,1
00
$
13123
Colu
mbia
na
Jeru
sale
m2,5
49
$
20
$
2,5
69
$
1,0
00
$
4583
Conneaut
Good S
hepherd
21,2
28
$
1,5
54
$
22,7
82
$
16018
Cort
land
Prince o
f P
eace
7,8
63
$
1,2
72
$
9,1
35
$
13150
Cre
sto
nC
anaan
-$
6,1
20
$
4434
Cuyahoga F
alls
St Luke's
10,6
63
$
1,3
67
$
12,0
30
$
4458
Dover
Gra
ce
4,1
00
$
12,6
53
$
16,7
53
$
4436
Doyle
sto
wn
Zio
n2,0
00
$
2,0
00
$
4485
East C
levela
nd
Calv
ary
1,0
00
$
1,0
00
$
30699
East C
levela
nd
New
Covenant
3,0
50
$
3,0
50
$
4584
East Liv
erp
ool
St John
1,2
00
$
1,2
00
$
13171
East P
ale
stine
Gra
ce
2,4
53
$
647
$
3,1
00
$
4496
Eastlake
Refo
rmation
3,9
60
$
208
$
4,1
68
$
3,9
60
$
4497
Ely
ria
Em
manuel
13,0
00
$
13,0
00
$
ST
AT
EM
EN
T O
F
INT
EN
T
2015-2
016*
TO
TA
L M
ISS
ION
SU
PP
OR
T
2014-2
015
AC
TU
AL
MIS
SIO
N
SU
PP
OR
T
2014-2
015
DE
SIG
NA
TE
D
MIS
SIO
N
SU
PP
OR
T
2014-2
015
CO
NG
RE
GA
TIO
NC
ON
G. ID
SU
MM
AR
Y O
F C
ON
GR
EG
AT
ION
AL
MIS
SIO
N S
UP
PO
RT
2014-2
015
CIT
Y
7244
Ely
ria
Redeem
er
1,2
99
$
1,9
48
$
3,2
47
$
1,4
60
$
13175
Euclid
Euclid
3,0
00
$
3,0
00
$
4426
Fairla
wn
Faith
41,2
50
$
1,6
18
$
42,8
68
$
20229
Fairvie
w P
ark
Messia
h12,8
33
$
8,5
34
$
21,3
67
$
13193
Girard
Trinity
5,8
06
$
5,8
06
$
4493
Hig
hla
nd H
tsS
t John
645
$
120
$
765
$
4437
Hin
ckle
yO
ur
Savio
ur
13,6
66
$
988
$
14,6
54
$
30776
Hom
erv
ille
New
Horizons
1,5
50
$
1,5
50
$
13209
Hubbard
Gra
ce
4,8
58
$
1,0
49
$
5,9
07
$
30334
Hudson
Rejo
ice!
1,4
86
$
132
$
1,6
18
$
4588
Jeff
ers
on
St P
aul
4,6
71
$
4,6
71
$
5,0
00
$
4461
Jew
ett
St Jam
es
2,5
78
$
1,7
53
$
4,3
31
$
4438
Kent
Trinity
6,4
65
$
6,4
65
$
13222
Lakevill
eS
t John (
McZ
ena)
3,5
40
$
260
$
3,8
00
$
13223
Lakew
ood
Faith
3,3
00
$
3,3
00
$
4498
Lakew
ood
Trinity
6,0
00
$
470
$
6,4
70
$
4589
Leeto
nia
St P
aul
9,9
68
$
160
$
10,1
28
$
5569
Lora
inC
hrist
5,5
00
$
5,5
00
$
5,5
00
$
4499
Lora
inF
irst
33,7
61
$
20
$
33,7
81
$
4590
Lord
sto
wn
Lord
sto
wn
2,8
79
$
2,9
88
$
5,8
67
$
mem
ber
giv
ing
13235
Loudonvill
eZ
ion
8,5
65
$
8,5
65
$
4466
Louis
vill
eK
ountz
e M
em
orial
3,0
00
$
3,0
00
$
4551
Lucas
Ple
asant V
alle
y1,8
15
$
1,1
70
$
2,9
85
$
4552
Lucas
St P
aul
2,0
86
$
1,0
00
$
3,0
86
$
4491
Lyndhurs
tM
essia
h2,7
60
$
2,2
22
$
4,9
82
$
4591
Madis
on
Trinity
2,8
29
$
2,8
29
$
3,5
00
$
4463
Magnolia
Trinity
2,5
00
$
2,5
00
$
2,1
00
$
13236
Malv
ern
St M
art
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4507
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Northeastern Ohio Synod of the Evangelical Lutheran
Church in America
Financial Statements and Independent Auditor’s Report with Supplementary
Information
January 31, 2015 and 2014
Northeastern Ohio Synod of the Evangelical Lutheran Church in America
Financial Statements with Supplementary Information January 31, 2015 and 2014
Table of Contents Page Independent Auditor’s Report 2 Financial Statements Statements of Financial Position 4 Statements of Activities 7 Statement of Changes in Net Assets 9 Statements of Cash Flows 10 Notes to the Financial Statements 12 Supplementary Information Schedule of Changes in Unrestricted – Council-Designated and Temporarily Restricted Net Assets 19 Schedules of Unrestricted Expenses 20
Independent Auditor’s Report
To the Synod Council Northeastern Ohio Synod of the Evangelical Lutheran Church in America We have audited the accompanying financial statements of the Northeastern Ohio Synod of the Evangelical Lutheran Church in America, (the “Synod”) (a nonprofit organization) which comprise the statements of financial position as of January 31, 2015 and 2014, and the related statements of activities, changes in net assets and cash flows for the years then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Synod as of January 31, 2015 and 2014, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.
- 3 -
Report on Supplementary Information Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The supplementary information is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
Apple Growth Partners Akron, Ohio March 27, 2015
January 31,
2015 2014
ASSETS
Current assets
Cash and cash equivalents:
Commercial deposits 331,175$ 136,523$
Money market funds 45,993 23,991
ELCA Mission Plus Fund 139,782 138,530
516,950 299,044
Advances - 153
Prepaid expenses 6,195 7,383
Total current assets 523,145 306,580
Investments
ELCA endowment fund 278,775 256,002
Certificates of deposit 50,000 50,000
Government and agencies 154,856 142,300
Mutual funds 257,014 248,605
Corporate bonds 243,458 241,393
984,103 938,300
Equipment and furniture 52,635 56,926
Less accumulated depreciation (42,265) (43,124)
Net equipment, furniture and vehicle 10,370 13,802
Administration facility 859,228 859,228
Administration facility improvements 40,758 40,758
Land - administration facility 80,800 80,800
Land - adjacent property 49,370 49,370
Less accumulated depreciation (308,082) (285,006)
Property, equipment, furniture and vehicle, net 722,074 745,150
Other Assets
Deposits 1,182 1,182
Total other assets 1,182 1,182
2,240,874$ 2,005,014$
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statements of Financial Position
The accompanying notes are an integral part of these financial statements. - 4 -
January 31,
2015 2014
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statements of Financial Position
LIABILITIES
Current liabilities
Accounts payable 27,134$ 35,120$
Accrued expenses 10,616 -
Funds held for others 144,717 23,226
Total current liabilities 182,467 58,346
NET ASSETS
Unrestricted - General 1,231,494 1,259,990
Unrestricted - Council Designated
Capital Assets 32,756 29,455
Bishop's Discretionary Fund 8,828 8,247
Staff Education 2,657 6,894
PNC Investment 210,090 165,058
New Mission Starts 21,857 3,362
Youngstown City Ministries 22,190 27,190
Assembly Assistance 1,000 1,000
Synod Assembly Carryover 4,000 4,000
Severance Fund 71,367 100,000
Bishop Transition Fund 3,000 -
Campus Ministries 2,486 -
Total Unrestricted - Council Designated 380,231 345,206
Total Unrestricted Net Assets 1,611,725 1,605,196
The accompanying notes are an integral part of these financial statements. - 5 -
January 31,
2015 2014
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statements of Financial Position
Temporarily Restricted
Elderly Persons' Assistance Fund 78,624 72,027
Disabled Children's Fund 72,876 66,921
Wellness Grant 11,817 21,753
Resource Center - Acquisition Fund 869 1,017
Mideast Task Force Program 7,278 7,278
Partnership, People & Project Fund 2,932 4,932
First, Fairport Harbor, Endowment 98,544 92,670
Richland - Ashland Conference Seminarians 2,000 2,000
Eastern Conference Seminarians 33 33
Gratzer Ecumenism Endowment 14,472 14,650
Small Town and Rural 1,679 1,679
Book of Faith 1,250 1,300
CW Conference 613 688
Professional Boundaries - 358
TEEM Grants 813 2,151
CRTeam 13,039 781
CRTeam Assistance Fund 14,673 -
Area Ministry Task Force 1,343 1,438
First Call Theological Education - 626
Campaign Fund 6,872 6,872
Mission Initiative Fund 116,955 42,298
Total temporarily restricted net assets 446,682 341,472
Total net assets 2,058,407 1,946,668
2,240,874$ 2,005,014$
The accompanying notes are an integral part of these financial statements. - 6 -
Unrestricted
Council Temporarily Total
General Designated Restricted 2015
SUPPORT AND REVENUE
Unrestricted congregational benevolence 1,489,014$ -$ -$ 1,489,014$
Investment return 1,822 22,103 9,768 33,693
Bequests/Special gifts 110 - - 110
Outreach grant income 15,000 - - 15,000
Miscellaneous income 11,634 - - 11,634
Income and contributions - 16,245 153,930 170,175
TOTAL SUPPORT AND REVENUE 1,517,580 38,348 163,698 1,719,626
NET ASSETS RELEASED FROM COUNCIL
DESIGNATION OR RESTRICTION 110,482 (39,393) (71,089) -
1,628,062 (1,045) 92,609 1,719,626
EXPENSES
ELCA Church wide mission support 729,617 - - 729,617
Benevolence 128,199 - - 128,199
Programs & Committees 15,592 - - 15,592
Administrative expenses 632,855 - - 632,855
Council designated and restricted fund
expenditures 137,381 - - 137,381
TOTAL EXPENSES 1,643,644 - - 1,643,644
Transfers of net assets (13,141) 13,141 - -
CHANGE IN NET ASSETS BEFORE
UNREALIZED GAIN ON INVESTMENTS (28,723) 12,096 92,609 75,982
Unrealized gain on investments 227 22,929 12,601 35,757
CHANGE IN NET ASSETS (28,496)$ 35,025$ 105,210$ 111,739$
For the year ended January 31, 2015
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statement of Activities
The accompanying notes are an integral part of these financial statements. - 7 -
Unrestricted
Council Temporarily Total
General Designated Restricted 2014
SUPPORT AND REVENUE
Unrestricted congregational benevolence 1,566,485$ -$ -$ 1,566,485$
Investment return 1,297 31,220 8,834 41,351
Bequests/Special gifts 399 - - 399
Outreach grant income 15,000 - - 15,000
Miscellaneous income 32,933 - - 32,933
Income and contributions - 265 89,057 89,322
TOTAL SUPPORT AND REVENUE 1,616,114 31,485 97,891 1,745,490
NET ASSETS RELEASED FROM COUNCIL
DESIGNATION OR RESTRICTION 178,903 (15,465) (163,438) -
1,795,017 16,020 (65,547) 1,745,490
EXPENSES
ELCA Churchwide mission support 767,578 - - 767,578
Benevolence 123,816 - - 123,816
Programs & Committees 12,576 - - 12,576
Administrative expenses 640,550 - - 640,550
Council designated and restricted fund
expenditures 187,549 - - 187,549
TOTAL EXPENSES 1,732,069 - - 1,732,069
CHANGE IN NET ASSETS BEFORE
UNREALIZED GAIN ON INVESTMENTS 62,948 16,020 (65,547) 13,421
Unrealized gain on investments 73 32,846 14,535 47,454
CHANGE IN NET ASSETS 63,021$ 48,866$ (51,012)$ 60,875$
Evangelical Lutheran Church in AmericaStatements of Activities
For the year ended January 31, 2014
Northeastern Ohio Synod of the
The accompanying notes are an integral part of these financial statements. - 8 -
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9 -
Years Ended January 31,
2015 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Change in net assets 111,739$ 60,875$
Adjustments to reconcile change in
net assets to net cash provided by
(used in) operating activities:
Depreciation 27,000 27,179
Unrealized gain on investments (35,757) (47,454)
Realized gain on sale of investments - (20,895)
Loss on fixed asset disposal 132 -
Changes in operating assets and liabilities:
Advances 153 1,047
Prepaid expenses 1,188 2,921
Accounts payable and accrued expenses 2,630 4,445
Funds held for others 121,491 (103,305)
Net cash provided by (used in)
operating activities 228,576 (75,187)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of investments (10,046) (77,055)
Proceeds from sales of investments - 65,898
Proceeds from sale of Martin Luther/St. Paul property - 50,000
Purchases of fixed assets (624) (11,165)
Net cash (used in) provided by
investing activities (10,670) 27,678
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statements of Cash Flows
The accompanying notes are an integral part of these financial statements. - 10 -
Years Ended January 31,
2015 2014
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Statements of Cash Flows
NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 217,906 (47,509)
CASH AND CASH EQUIVALENTS AT
BEGINNING OF YEAR 299,044 346,553
CASH AND CASH EQUIVALENTS AT
END OF YEAR 516,950$ 299,044$
The accompanying notes are an integral part of these financial statements. - 11 -
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 12 -
A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Northeastern Ohio Synod (the “Synod”) is presented to assist in understanding the Synod's financial statements. The financial statements and notes are representations of the Synod's management, who is responsible for their integrity and objectivity. Organization Activity - The Synod is a regional religious organization located in Northeast Ohio which receives contributions from approximately 180 congregations and other sources. Some of the funds received are forwarded to the Evangelical Lutheran Church in America (ELCA). The remaining funds not forwarded to the ELCA are used to support synodical ministries. Tax Status – The Synod is exempt from income taxes under applicable provisions of Section 501(c)(3) of the Internal Revenue Code. Use of Estimates - The presentation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Financial Statement Presentation - The financial statements are presented in accordance with the Standards of Accounting and Financial Reporting for Certain Nonprofit Organizations issued by the American Institute of Certified Public Accountants. All accounting is on the accrual basis except benevolence contributions which are recognized when received because their receipt is on a voluntary basis. The Synod has adopted the Statement of Financial Accounting Standard for Financial Statements of Not-for-Profit Organizations. Under this standard, the organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Descriptions are as follows:
Unrestricted Net Assets – Unrestricted net assets include general operating assets and net assets designated by Synod Council for a specific use. Temporarily Restricted Net Assets – Temporarily restricted net assets include those which the donor has designated for a specific purpose or time period. These restrictions will lapse once the purpose or time constraint has been met. Temporarily restricted support for which restrictions are satisfied within the same fiscal year in which the support is received is accounted for as unrestricted support in the statements of activities. Permanently Restricted Net Assets - Permanently restricted net assets represent amounts received for which the principal must be preserved, and only the income is available for use as directed by the Synod Council. At this time, the Synod has no permanently restricted net assets.
Cash and Cash Equivalents – Cash equivalents are all highly liquid investments and deposits with maturities of three months or less when originally deposited or purchased.
Cash Flows Statement - Deposits in commercial checking accounts and amounts invested in short-term commercial paper having maturities of three months or less are deemed to be cash equivalents. The carrying amount of cash equivalents (cost) approximates the fair value of such assets.
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 13 -
No cash was paid for taxes on unrelated business income in 2015 and 2014. Investment Fund – The Synod carries its investment fund at fair value and reflects the changes in unrealized appreciation or depreciation in the Statement of Activities. The investment fund assets have been designated by the Synod Council as long-term.
The specific identification method is used in determining gains or losses realized from the sale of investments from the fund. Property and Equipment - Fixed assets purchased are recorded at cost and those donated are recorded at fair market value at the date of gift. Upon disposal, the cost and accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in current operations. Expenditures for routine maintenance, repairs, and renewals are charged to expense as incurred, whereas betterments and improvements that extend the useful lives of the assets are capitalized. Depreciation is computed on the straight-line method using the following lives for each asset classification:
Office and computer equipment 3 - 10 years Furniture and Fixtures 3 - 10 years Building and Land acquisitions 39 years
Revenue Recognition – The Synod’s revenues consist of contributions by Synod congregations and grant income. Revenues are recognized when earned. Recently Issued Accounting Pronouncements – From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) and are adopted by the Synod as of the specified effective date. Unless otherwise discussed, the Synod believes that the impact of other recently issued accounting pronouncements will not have a material impact on the statement of financial position, statements of activities, net assets and cash flows, or do not apply to the Synod’s operations. In May 2014, the FASB issued an amendment to the accounting guidance for revenue recognition. The guidance is effective prospectively for private companies for fiscal years beginning after December 15, 2017 (the Company’s fiscal year ended December 31, 2018). Management is evaluating the impact of the adoption of this guidance on the Company’s financial statements. Subsequent events - The Synod has evaluated subsequent events through March 27, 2015, the date that the Organization’s annual financial statements were issued. B. CONCENTRATIONS OF CREDIT RISK The Synod maintains its commercial deposits with a local financial institution. Commercial deposits are insured by the Federal Deposit Insurance Corporation up to $250,000. From time to time, the cash balances on deposit may exceed the FDIC insured limits. To date, the Synod has not experienced any losses in such account and believes it is not exposed to any significant credit risk on its cash deposits. C. FUNDS HELD FOR OTHERS
Contributions that are designated for specific organizations or ministries not administered by the Synod are recorded as a current liability until forwarded to the proper organization or agency. The Synod's policy is to distribute the contributions on a monthly basis.
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 14 -
D. ELCA CHURCHWIDE PARTICIPATION Participation of the Synod in ministry through the ELCA was calculated at 49.00% of the net unrestricted benevolence contributions received for the periods ended January 31, 2015 and 2014. E. PENSION AND BENEFIT PLANS All eligible employees of the Synod are covered by various defined contribution pension and other benefit plans administered by the ELCA. The Synod's expense for these plans was approximately $122,100 and $126,400 during the years ended January 31, 2015 and 2014, respectively. F. INVESTMENT FUND A substantial portion of the Government Agencies’ and Corporations’ abilities to honor their contracts or maintain their market value is dependent upon the government securities and corporate stock and bond markets and their broker’s ability to manage the portfolio. Investments consisted of the following assets measured at fair value on a recurring basis, as determined by PNC Bank, at January 31, 2015 and 2014:
Amortized Cost
GrossUnrealized
Gains
GrossUnrealized
Losses
Fair Value January 31, 2015 U.S. Government Obligations $ 90,073 $ 64,783 $ - $ 154,856 Corporate Bonds 234,671 8,787 - 243,458 Fixed Maturities 324,744 73,570 - 398,314
Equity Mutual Funds 187,758 69,256 - 257,014Certificate of Deposit 50,000 - - 50,000 $ 562,502 $ 142,826 $ - $ 705,328
Amortized Cost
GrossUnrealized
Gains
GrossUnrealized
Losses
Fair Value January 31, 2014 U.S. Government Obligations $ 90,073 $ 52,227 $ - $ 142,300 Corporate Bonds 234,671 6,722 - 241,393 Fixed Maturities 324,744 58,949 - 383,693 Equity Mutual Funds 187,656 60,949 - 248,605Certificate of Deposit 50,000 - - 50,000 $ 562,400 $ 119,898 $ - $ 682,298 This investment group contains marketable securities that consist primarily of fixed and equity securities.
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 15 -
Investments consisted of the following assets measured at fair value on a recurring basis, by the Endowment Fund of the ELCA, at January 31, 2015 and 2014:
Amortized
Cost
GrossUnrealized
Gains
GrossUnrealized
Losses
Fair Value January 31, 2015 Mutual Funds $ 329,089 $ - $ (50,314) $ 278,775
Amortized Cost
GrossUnrealized
Gains
GrossUnrealized
Losses
Fair Value January 31, 2014 Mutual Funds $ 319,145 $ - $ (63,143) $ 256,002 This investment group contains marketable securities that consist of mutual funds. The severity of the impairment and the duration of the impairment correlate with the large downturn in the market after they were purchased. The amounts of the unrealized losses have decreased in the last year and based on the Synod’s ability and intent to hold these investments for a reasonable period of time sufficient for a forecasted recovery of fair value, the Synod does not consider the investments to be other-than-temporarily impaired at January 31, 2015 and 2014. The following is a summary of investment income and its classification in the Statement of Activities for the years ended January 31, 2015 and 2014:
January 31, 2014
Unrestricted General
Unrestricted Council
Designated Temporarily Restricted Total
Dividends and interest $ 1,307 $ 15,325 $ 8,834 $ 25,466Net realized gains on investments
- 20,895 -
20,895
Investment advisory and safekeeping fees
(10) (5,000) -
(5,010)
$ 1,297 $ 31,220 $ 8,834 $ 41,351
January 31, 2015
Unrestricted General
Unrestricted Council
Designated Temporarily Restricted Total
Dividends and interest $ 1,832 $ 27,146 $ 9,768 $ 38,746Net realized gains on investments
- - -
-
Investment advisory and safekeeping fees
(10) (5,043) -
(5,053)
$ 1,822 $ 22,103 $ 9,768 $ 33,693
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 16 -
Allocation of investment return between Unrestricted General and Unrestricted Council - Designated is determined by Synod Council policy. G. FAIR VALUE MEASUREMENTS FASB Codification for Fair Value Measurements and Disclosures establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under this standard are described below: Level 1 Inputs to the valuation methodology are unadjusted quoted prices for identical assets
or liabilities in active markets that the Organization has the ability to access. Level 2 Inputs to the valuation methodology include:
• Quoted prices for similar assets or liabilities in active markets;
• Quoted prices for identical or similar assets or liabilities in inactive markets;
• Inputs other than quoted prices that are observable for the asset or
liability;
• Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.
Level 3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. Following is a description of the valuation methodologies used for assets measured at fair value. Bonds and Government securities: Valued at the closing price reported on the active market on which the individual securities are traded. Mutual funds: Valued at the net asset value (“NAV”) of shares held at year end. Certificates of deposit – Valued at stated aggregate fair value, which is determined based on the closing price reported on the active market on which the individual security is traded the last business day of the year.
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 17 -
The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Organization believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following table sets forth by level, within the fair value hierarchy, the Company’s assets at fair value as of January 31, 2015 and 2014.
January 31,
2015
Quoted Market Prices In Active
Markets for Identical Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable Inputs
(Level 3) U.S. Government Obligations $ 154,856 $ 154,856 $ - $ - Corporate bonds 243,458 243,458 - - Fixed Maturities 398,314 398,314 - - Equity Mutual Funds 535,789 535,789 - -Certificate of Deposit 50,000 - 50,000 - $ 984,103 $ 934,103 $ 50,000 $ -
January 31,
2014
Quoted Market Prices In Active
Markets for Identical Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable Inputs
(Level 3) U.S. Government Obligations $ 142,300 $ 142,300 $ - $ - Corporate bonds 241,393 241,393 - - Fixed Maturities 383,693 383,693 - - Equity Mutual Funds 504,607 504,607 - -Certificate of Deposit 50,000 - 50,000 - $ 938,300 $ 888,300 $ 50,000 $ -
Northeastern Ohio Synod of the Evangelical Lutheran Church In America
Notes to the Financial Statements January 31, 2015 and 2014
- 18 -
H. PROPERTY AND EQUIPMENT Property and equipment, at cost, was comprised of the following at:
January 31, 2015 2014Land - Administration facility $ 80,800 $ 80,800Land - adjacent property 49,370 49,370Administration facility 859,228 859,228Administration facility improvements 40,758 40,758Equipment and furniture 52,635 56,926 1,082,791 1,087,082Less accumulated depreciation (350,347) (328,130) $ 732,444 $ 758,952
Depreciation expense was $27,000 and $27,179 in 2015 and 2014, respectively. I. DONATED SERVICES The Synod receives donated services from a variety of unpaid volunteers. No amounts have been recognized in the accompanying statements of activities because the criterion for recognition of such volunteer effort under the standard for Accounting for Contributions Received and Contributions Made has not been satisfied. J. MARTIN LUTHER/ST. PAUL PROPERTY A sale of this property was finalized during February 2013. The sale was for $50,000, which was deemed to be the Fair Market Value.
SUPPLEMENTARY INFORMATION
Balance Balance
February 1, January 31,
2014 Additions Deductions 2015
UNRESTRICTED COUNCIL
DESIGNATED NET ASSETS:
Capital Assets 29,455$ 3,925$ 624$ 32,756$
Bishop's Discretionary Fund 8,247 1,150 569 8,828
Staff Education 6,894 2,725 6,962 2,657
PNC Investment 165,058 45,032 - 210,090
New Mission Starts 3,362 20,495 2,000 21,857
Youngstown City Ministries 27,190 - 5,000 22,190
Assembly Assistance 1,000 600 600 1,000
Synod Assembly Carryover 4,000 - - 4,000
Severance Fund 100,000 - 28,633 71,367
Bishop Transition Fund - 3,000 - 3,000
Campus Ministries - 2,486 - 2,486
345,206 79,413 44,388 380,231
TEMPORARILY RESTRICTED
NET ASSETS:
Elderly Persons' Assistance Fund 72,027 6,597 - 78,624
Disabled Children's Fund 66,921 6,122 167 72,876
Wellness Grant 21,753 16,173 26,109 11,817
Resource Center -
Acquisition Fund 1,017 219 367 869
Mideast Task Force Program 7,278 - - 7,278
Partnership, People & Projects Fund 4,932 - 2,000 2,932
First, Fairport Harbor, Endowment 92,670 8,374 2,500 98,544
Richland - Ashland Conference Seminarians 2,000 - - 2,000
Eastern Conference Seminarians 33 - - 33
Gratzer Ecumenism Endowment 14,650 1,275 1,453 14,472
Small Town and Rural 1,679 - - 1,679
Book of Faith 1,300 - 50 1,250
CW Conference 688 - 75 613
Professional Boundaries 358 - 358 -
TEEM Grants 2,151 - 1,338 813
CRTeam 781 20,268 8,010 13,039
CRTeam Assistance Fund - 14,673 - 14,673
Area Ministry Task Force 1,438 42 137 1,343
First Call Theological Education 626 1,795 2,421 -
Campaign Fund 6,872 - - 6,872
Mission Initiative Fund 42,298 115,939 41,282 116,955
Mission Developer Fund - 38,613 38,613 -
341,472 230,090 124,880 446,682
Total Changes in Unrestricted
Council-Designated and
Temporarily RestrictedNet Assets 686,678$ 309,503$ 169,268$ 826,913$
For the year ended January 31, 2015
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Schedule of Changes in Unrestricted - Council Designatedand Temporarily Restricted Net Assets
See accountant's report. - 19 -
2015 2014
MISSION SUPPORT & BENEVOLENCE:
Churchwide:
ELCA 729,617$ 767,578$
Total Churchwide mission support 729,617 767,578
Regional ELCA Ministry Support:
Trinity Seminary 21,625 20,500
Campus Ministries 5,000 6,417
Lutheran Outdoor Ministries of OH 47,500 49,500
Colleges and Universities 1,275 1,500
Regional Office Operation 14,910 14,910
Total Regional ELCA Ministry Support 90,310 92,827
Ecumenical Support:
Ohio Council of Churches 750 750
Total Ecumenical Support 750 750
Social Ministry Organizations:
Social Ministry Organizations 12,750 14,950
Total Social Ministry Organizations 12,750 14,950
Support of Students:
Undergraduate Scholarship - Minorities 400 400
Financial Aid to Seminarians 8,250 6,000
Inclusive Ministry Scholarships 400 400
Total Support of Students 9,050 6,800
Support of Cong. Mission:
Grants to Congregations 5,000 4,000
African Descent Outreach 8,339 1,022
New Mission Starts 5,000 5,000
Summer Outreach Programs 1,000 1,000
Outreach Program - 867
Lutheran Youth Organization 1,000 1,000
Small Town and Rural Ministry - 600
Total Support of Cong. Mission 20,339 13,489
Less net assets designated by Synod Council (5,000) (5,000)
Total Support of Cong. Mission 15,339 8,489
TOTAL BENEVOLENCE 128,199 123,816
TOTAL MISSION SUPPORT & BENEVOLENCE 857,816$ 891,394$
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Schedules of Unrestricted Expenses
Years Ended January 31,
See accountant's report. -20 -
2015 2014
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Schedules of Unrestricted Expenses
Years Ended January 31,
PROGRAMS & COMMITTEES:
Support Through Programs:
Congregational Life Program 295 295
Global Mission Program 234 84
Communications Program 274 -
Resource Center 2,649 1,970
Total Support Through Programs 3,452 2,349
Leadership Support & Care:
Candidacy Program 5,659 3,326
Care of Rostered Persons 20 3,254
Bishop's Discretionary Fund 1,000 1,000
6,679 7,580
Less net assets designated by Synod Council (1,000) (1,000)
Total Leadership Support and Care 5,679 6,580
Committee Expenses:
Candidacy 3,345 2,730
Synod Council 1,435 613
Total Committee Expenses 4,780 3,343
Synod Liturgies and Programs:
Special Liturgies and Programs 1,681 304
Total Synod Liturgies and Programs 1,681 304
TOTAL PROGRAMS & COMMITTEES 15,592$ 12,576$
See accountant's report. -21 -
2015 2014
Northeastern Ohio Synod of theEvangelical Lutheran Church in America
Schedules of Unrestricted Expenses
Years Ended January 31,
ADMINISTRATIVE EXPENSES:
Synod Office Building Expenses 25,897$ 21,113$
Synod Office Operation 22,054 24,219
Depreciation expense - office building 23,076 23,076
Depreciation expense - furniture and equipment 3,748 4,014
Contracted expenses 35,641 39,358
Synod Staff 525,164 532,070
635,580 643,850
Less net assets designated by Synod council (2,725) (3,300)
TOTAL ADMINISTRATIVE EXPENSES 632,855$ 640,550$
See accountant's report. -22 -
FORMS
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95
F O R V O T I N G M E M B E R S O N L Y
NORTHEASTERN OHIO SYNOD ASSEMBLY
May 15 – 16, 2015
BUDGET CHANGE REQUEST
To be filled out by 11 a.m. Friday, May 15, and returned to the Finance and Budget Development
Committee at the assembly office (behind the registration table).
We recommend to the synod assembly that the
section of the budget be increased by $ .
We make this recommendation for the following reasons:
We recommend to the synod assembly that the
section of the budget be reduced by $ . Reduction
must equal proposed increase.
We make this recommendation for the following reasons:
Request submitted by: (name of voting member or committee)
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97
F O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L Y
NORTHEASTERN OHIO SYNOD ASSEMBLY
May 15 – 16, 2015
RECORD OF MOTION
Consecutive Number ____________________ Date _________________________
In reference to__________________________________________________________________________________
I move that
Motion carried Motion made by ___________________________________________________
�Yes � No Motion seconded by ________________________________________________ To facilitate the work of the secretary and for the sake of accuracy, voting members are asked to write out carefully each motion and to pass the same immediately to the secretary.
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
E R U S E O N L YE R U S E O N L YE R U S E O N L YE R U S E O N L Y
F O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L Y
NORTHEASTERN OHIO SYNOD ASSEMBLY
May 15 – 16, 2015
RECORD OF MOTION
Consecutive Number ____________________ Date _________________________
In reference to _________________________________________________________________________________
I move that
Motion carried Motion made by ___________________________________________________
� Yes � No Motion seconded by ________________________________________________
To facilitate the work of the secretary and for the sake of accuracy, voting members are asked to write out carefully
each motion and to pass the same immediately to the secretary.
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99
F O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L YF O R V O T I N G M E M B E R U S E O N L Y
NORTHEASTERN OHIO SYNOD ASSEMBLY
May 15 – 16, 2015
RECORD OF NOMINATION
I wish to nominate for the office / position of This nominee has consented to serve if elected.
INFORMATION ON NOMINEE Name Congregation City Conference Lay Clergy Male Female Age: Youth 14-17 Young Adult 18-29 30-39 40-49 50-59 60+ Person of Color? Primary language other than English? Nomination made by
This information form for nominations from the assembly floor must be submitted to the assembly office
behind the registration tables by 9:00 a.m., Friday, May 15.
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101
NORTHEASTERN OHIO SYNOD ASSEMBLY
May 15 - June 16, 2015
RESOLUTION FORM
See Proposed Rules of Procedures Section IV
YOUR RESOLUTION:
Whereas...
Whereas……
Therefore, be it resolved…..
Resolved…
Name________________________________________________________________________________
Congregation________________________________ City_____________________________________
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Posted at www.neos-elca.org/Synod_Assembly.htm (Pre-Assembly Materials)
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