Issue 100 of Administration Matters

Online hearings – 2025 ELCA Churchwide Assembly

The 2025 Churchwide Assembly hearings will be held on Microsoft Teams in the weeks prior to the assembly. These informative, nonlegislative sessions provide an opportunity to hear certain proposals scheduled for action at the 2025 Churchwide Assembly. In accordance with ELCA Constitution 12.31.A25., voting members, advisory members, resource members and people who fall under other categories approved by the Church Council may attend with voice. Others may watch the hearing yet shall not have voice. Hearings will take place 6-7 p.m. Central time on the following dates:
Tuesday, July 15: Memorials concerning Palestine and Israel.
Thursday, July 17: Recommended proposed edits to the social statement Human Sexuality: Gift and Trust (2009).
Monday, July 21: Recommended proposed social statement “Faith and Civic Life.”
Tuesday, July 22: 2026-2028 budget proposal.
Thursday, July 24: General memorials session.
The presentation portion of each hearing will be recorded for later viewing. More information about registering for the hearings will be posted in the “Pre-Events” section on the Churchwide Assembly web page.

Meet Gathering Expedition: A fresh kind of retreat experience

This fall we are rolling out Gathering Expedition, a regional weekend getaway designed for eighth- to 12th-grade youth and their adult leaders. We hope it will be meaningful and uncomplicated and will generate momentum — because faith isn’t just for the big moments every few years. It lives in the everyday too!
Throughout the weekend, your group will worship, wrestle with big questions, serve others and grow deeper connections with those in your community. It’s a space for young people to explore how God might be working in their lives. Whether you are new to ELCA events or an ELCA Youth Gathering veteran, the Gathering Expedition will give you a powerful space in which to pause, listen, grow and move. Faith is on the move. Let’s go! We can’t wait to see you on the road. Be on the lookout because registration will open very soon!
Upcoming stops:
Cross Roads (Port Murray, N.J.) — Sept. 26-28
Lutherhill (La Grange, Texas) — Oct. 3-5
Lutherdale (Elkhorn, Wis.) — Oct. 31– Nov 2

Together in Service: Portico Benefit Services’ 2024 Community Impact Report

Portico’s 2024 Community Impact Report highlights notable accomplishments in caring for our rostered ministers and lay employees. This year’s report shares stories of resilience, growth in financial well-being and health care access, and insights that strengthen ministry and reflect the power of community. View the 2024 Community Impact Report.

Microsoft licensing changes

On July 1, Microsoft stopped offering donated licenses for its Microsoft 365 Business Premium and Office 365 E1 plans. If you have either of these license types, you will soon need to move to a different Microsoft Cloud plan or find an alternative productivity solution. You can learn more and explore your options here: Microsoft to Discontinue Select Donated Microsoft 365 and Office 365 Plans.

Maintaining a parish register

Parish registers are vital for understanding your congregation’s population dynamics, family structures and social trends, providing detailed, longitudinal data on births, marriages and deaths over time. They also serve practical purposes such as documenting sacramental participation and facilitating connection within a parish community. These guidelines will assist pastors and other congregational leaders in keeping a parish register. >More

Risk control technologies

Every year ELCA congregations are impacted by water- and smoke-related losses to their property that severely impact their ability to conduct their various ministries. See the following for important free sensor and alarm alert technologies from our endorsed insurance partner, Church Mutual, that can help prevent such losses. >More

Issue 99 of Administration Matters

Online Bible Studies — 2025 ELCA Churchwide Assembly

Join ELCA Churchwide Assembly voting members in preparing for the assembly! All are welcome to participate in the online Bible studies that will be held Wednesday evenings in July (July 9, 16, 23). Each session will focus on the assembly theme “For the Life of the World” through one of three lenses: climate justice, gender justice, and war/conflict and reconciliation, followed by engagement with these Bible study presenters:
•    July 9 — Willie Korboi (climate justice lens)
•    July 16 — Deacon Clare Josef-Maier (gender justice lens)
•    July 23 — Rev. Atahualpa Hernández Miranda (war/conflict and reconciliation lens)

More information about registering for the webinars will be posted at www.ELCA.org/cwa. The 2025 Churchwide Assembly will take place July 28–Aug. 2 in Phoenix, Ariz. Watch the live video of worship and plenary sessions at www.ELCA.org/cwa.

Supporting ELCA Leaders: Mental Health Resources

As we observe Mental Health Awareness Month this May, it’s crucial to recognize the unique challenges faced by ELCA congregational and synodical leaders and staff. Prioritizing mental health not only enhances personal well-being but also strengthens our capacity to serve effectively. Portico Benefit Services offers a comprehensive suite of mental health resources tailored to support its plan members’ well-being:
• Employee Assistance Program (EAP): Six counseling sessions per issue every 12 months at no additional cost, available by phone, by video or in person.
• Learn to Live: Self-paced, coach-supported cognitive behavioral therapy programs, addressing anxiety, depression, stress and more.
• Mental Health Services: Evaluation, assessment, counseling, medication management and addiction treatment.

For a comprehensive overview of these resources, please refer your plan members to Portico’s mental health benefits and support programs.

Determining Worker Classifications

When individuals perform work for an organization, there are several specific, defined ways for them to be classified in the organization’s payroll and accounting systems, depending on the nature of their work. Errors in these classifications are common, especially in nonprofit organizations with small back-office teams. Classifying workers correctly is important because errors have tax implications for both the employee and the employer. >More

Benefits reExamined: Evolving Our Health Plan for a Stronger Future

As part of its ongoing commitment to our community, Portico launched Benefits reExamined—a deep look into how the ELCA Health Plan can continue to provide flexible, affordable benefits in a sustainable way. In response to rising health care costs and declining church resources, updates will take effect starting Jan. 1, 2026, to preserve what’s valued most and strengthen the plan for the future. Visit https://porticobenefits.org/about-us/benefits-reexamined to learn more.

React Quickly to Flooding and Hail

Flooding is the deadliest type of natural disaster in the United States, whether it’s caused by a hurricane, heavy rainfall or some other calamity. Take steps to protect your building. >More

Church Income Isn’t Keeping Pace With Inflation

How can churches increase their income in the face of inflation and manage funds for necessary expenses and programs? Faith leaders can encourage their communities and congregations to think about online giving. Other funding sources may include fundraisers, space rental, investments, endowments, capital funds or school tuition, yet participant giving remains a key income source for churches across the country. >More

Issue 98 of Administration Matters

2025 ELCA Churchwide Assembly

The 2025 ELCA Churchwide Assembly will take place July 28–Aug. 2 in Phoenix, Ariz. Under the theme “For the Life of the World,” the assembly will meet around word and water, wine and bread, to carry on its work on behalf of the entire church. Key actions during the assembly will be electing a new presiding bishop and secretary, considering a new social statement on civic life and faith, edits to the social statement Sexuality (2009) and recommendations from the Commission for a Renewed Lutheran Church. Live video of worship and plenary sessions will be accessible at the Churchwide Assembly page at elca.org.

New 2024 Tax Guides Available for ELCA Ministers and Congregations

Two tax guides are now available for church personnel through Portico Benefit Services, offering support to ministers and congregations in the ELCA benefit program.
• Available on myPortico, Richard R. Hammar’s “Clergy Tax Return Preparation Guide” focuses on tax-related topics most relevant to ministers.
• “Federal Reporting Requirements for Churches” helps congregations understand their federal tax-reporting requirements. It can be found on the Tax Filing Information tab on EmployerLink. Employers and plan members must sign in to their Portico account to access these guides.

Commercial Insurance Trends for 2025

This article summarizes key findings from the white paper “2025 Commercial Insurance Trends and How to Navigate Them.” For comprehensive insights and actionable tips, click here to download the full white paper. The insurance industry has seen a number of changes over the past year, with increased rates, increased deductibles and even decreased insurability. This isn’t because insurance companies are taking more than their fair share — it’s because risk levels have gotten substantially higher. As we begin 2025, it’s important to have a perspective on trends that have caused insurance rates to change so much. Here’s a closer look: 2025 Commercial Insurance Trends.

Frequently Asked Questions About Managing Employee Time

Managing employee time accurately and efficiently is vital to the success of an organization. Though the rules for managing employee time can be nuanced, labor laws must be closely followed to ensure that your organization is complying with them and that employees are appropriately protected. >More

Clergy Tax Issues: Status and Exemptions

This resource, available at elca.org, will help you navigate the intricacies of the clergy tax return as you prepare to file for 2024. There is much confusion around clergy taxes due to the dual tax status that is unique to clergy. Though most clergy are considered employees for the purposes of federal income tax reporting, all clergy are considered to be self-employed for the purposes of Social Security and Medicare tax with respect to services they perform in the exercise of their ministry.

Four Ways to Improve Your Church’s Online Presence

To find information about businesses or service providers, more people now go to the internet than to any other source. This is why it’s important to have a social media strategy and a system in place to provide search engines with information about your church. >More

Issue 97 of Administration Matters

New opportunities for congregations to invest in clean energy

With the Inflation Reduction Act of 2022, congregations and ministries have an opportunity to receive reimbursements for clean-energy projects through the Direct Pay Program. The Mission Investment Fund and ELCA Federal Credit Union offer financing options to help get these projects started. Rebates and grants are available to offset the cost of solar panels and other sustainability initiatives. To learn more about how your ministry can take advantage of this opportunity, visit www.mif.elca.org/solar.

Welcoming Chris Johnson as Portico’s president and CEO

Chris Johnson began his tenure as Portico’s president and CEO in October. You can find Chris’ video greeting on Portico’s social media channels — including its new Instagram page — or watch it directly here.

Are you ready for Roth?

If any of your employees selected Roth after-tax contributions to their ELCA retirement plan during Portico’s annual enrollment, you need to make sure that your payroll vendor or internal payroll personnel are ready to handle withholding and remittance, starting with the first pay period in January. The Payroll Withholding Summary on EmployerLink can help you determine how much to withhold from your employees’ paychecks for Roth contributions, supplemental life insurance and other voluntary benefit elections.

IRS issues standard mileage rates for 2025

In December, the Internal Revenue Service issued 2025 optional standard mileage rates, used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning Jan. 1, standard mileage rates for use of a car (also for vans, pickups or panel trucks) are:

• 70 cents per mile driven for business use, up 3 cents from 2024.
• 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the armed forces, unchanged from 2024.
• 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2024.

These rates apply to electric and hybrid-electric automobiles as well as gasoline- and diesel-powered vehicles. >More

Ten tips to help your church go green

Creation care: God declares all creation good, and we are called to be its caretakers. There are so many actions that any individual or church can take to defend God’s creation that it can sometimes be a bit overwhelming. These resources are not intended to be a comprehensive checklist but rather a tool to begin the process of thinking about what actions you and your church can take in keeping our planet green, clean and sustainable for all. >More

Issue 96 of Administration Matters

Staying safe in church

For most people, the church has always been a symbol of peace, a safe place where people can gather and worship. That has changed drastically over the last few years. We must pay more attention to church security to ensure that we are creating safe spaces for adults and children to worship, learn and grow as disciples. >More

2024 cyber security year-end review

Maintaining strong cybersecurity controls is imperative to protecting your organization’s confidential constituent data and securing your operations so you can continue to carry out your mission. >More

Plan ahead for 2025 Roth and payroll withholdings

Do you provide ELCA benefits through Portico? If any of your employees elected Roth after-tax retirement contributions, or changed their 2025 pretax retirement contributions, supplemental life insurance, and/or other voluntary benefit elections during Portico’s Annual Enrollment, you’ll need to adjust payroll withholdings for 2025.

Starting with pay periods in January, the Payroll Withholding Summary on EmployerLink can help you determine how much to withhold from your employees’ paychecks. Your employees who want more specific information as to how Roth contributions will affect their taxes should consult a tax professional. As always, your employees who receive ELCA retirement plan benefits through Portico can schedule an appointment online or call the Portico Financial Planners to get answers about Roth contributions at no additional cost.

Money matters

The COVID-19 pandemic forced churches to rethink many issues related to money. How much money do we need in our reserve accounts? How can we communicate financial needs without reinforcing a scarcity mentality? What technology should we use to collect money? If giving patterns shift, what priorities will we want to protect? Though we may have figured out the answers to some of these questions, we are likely still learning valuable lessons. >More

Inflation’s effect on houses of worship

Today it costs your church more money to do the same things it was doing before. How will you address rising costs? There are only a few options for navigating these cost increases: increase giving, cut expenses or rely on cash reserves. You would be wise to consider cutting expenses and focusing on what is core to your ministries. >More

Go Green! Save Green! – 12 Ways to Save in Your Congregation

By focusing on energy efficiency, sustainable transportation, less water consumption, waste reduction and mindful consumer choices, individuals and organizations can embark on a journey that benefits both their cash flow and the planet. >More

Issue 95 of Administration Matters

Created to Be

“I praise you, for I am fearfully and wonderfully made. Wonderful are your works;
that I know very well.” —Psalm 139:14

Last month the 2024 ELCA Youth Gathering in New Orleans brought together 14,235 youth participants, 292 young adult participants, 595 MYLE participants, 72 tAble participants, 712 volunteers/team members and 225 partners in interactive learning. Over five days these participants:
• Represented 1,207 congregations.
• Visited 207 accompaniment sites around New Orleans.
• Donated 3,000 relief buckets going to 20-plus communities across southeast Louisiana.
• Cooling towels were the most donated item!
• Occupied 37 hotel properties.
• Cruised back and forth to the airport 150 times.
• Communed together with 340 chalices and 170 patens.
• Shuttled teams and participants around the city with 60 rental cars and 123 buses.

What the numbers don’t tell us are the stories. Of Lutherans showing up for local organizations that were accustomed to broken promises. Of volunteers and team members who took vacation time to be part of this experience because it was part of their faith journey. Of smiles and high fives that, locals said, brought joy and a few pedestrian traffic jams to the city (maybe more than a few!). Of the work we do as a church, around this country and around the globe. Of speakers who were brave, authentic, free, disruptive disciples. Of the congregations that rallied around sending their young people to this event, and the adults who made it happen. We should write a book.

Thank you to each of you for the ways you helped make this event happen. Blessings on all that you do.

Politics, the pulpit and tax-exempt status

As we approach another contentious election, we often receive inquiries about permissible political activity for congregations and other ministries of the church. Our primary resource for this topic is here. Links to other resources can be accessed here.

It’s important to remember that all 501(c)(3) organizations — including congregations, schools and social ministry organizations — have an obligation to adhere to these guidelines. The short version is that congregations and other ministries may not support or endorse candidates for office, but they are permitted to engage in issue advocacy and neutral political activity (e.g., nonpartisan registration drives, serving as a polling location, etc.). Pastors, deacons and other church employees can endorse or support candidates, but only if they are clearly acting in their personal capacity and not in their capacity as leaders or employees of their congregations or other ministries. For instance, pastors are prohibited from endorsing a candidate from the pulpit or on the congregation’s Facebook page, or from placing a candidate’s political advertising on the congregation’s property.

Portico will offer value copay and Roth in 2025

During this fall’s annual enrollment, for 2025, Portico will offer a new ELCA-Primary health benefit option and a Roth after-tax retirement contribution option. The new Value Copay health option will help make plan members’ costs for many health care visits and lab tests predictable and manageable, with a price for sponsoring organizations that falls between the current Gold+ and Silver+ options. The Roth retirement contribution option will be effective Jan. 1, 2025, for members with an ELCA Retirement Plan account.

Sponsoring organizations and plan members were notified in August via email of 2025 rate and benefit changes. If your organization currently provides Portico benefits, talk to your members about their health option preferences, if possible, then select your organization’s 2025 ELCA-Primary health option on EmployerLink, Oct. 1-14. The 2025 Decision Guide and Custom Comparison Report are now accessible for registered EmployerLink users.

8 ways to get the most from outsourced accounting services

Outsourcing can provide a range of benefits, from cost savings to improved financial reporting. Working with an outsourced accounting provider allows you to tap into a team of highly skilled and experienced professionals who specialize in financial accounting. >More

5 tips for hiring a church secretary

A church office is a busy place that requires the talent of a strong administrator. Churches often hire a secretary or administrative assistant to keep things organized and assist with the flow of church communications. This valuable staff member is often the person that connects all the dots! Hiring a secretary is no small decision for a church because it requires financial resources to cover the employee’s salary and benefits, unless you can identify a faithful volunteer who can fill this role. >More

Be prepared for severe weather and storms

Having a plan in place makes for safer people and property. Preparation is key to making sure your organization is primed and ready before the weather takes a turn for the worse. To help your organization minimize potential damage and destruction, we have compiled information and resources. >More