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

Issue 94 of Administration Matters

How to Create a Mission Endowment Fund: A Guide for Congregations

The ELCA Foundation has created a tool to help congregations that are considering an endowment. “How to Create a Mission Endowment Fund: A Guide for Congregations” provides a systematic approach to establishing a mission endowment fund, which enables congregations to be thoughtful stewards of bequests and planned gifts. You can find an electronic copy of the guide here. To learn more, you may also contact the ELCA Foundation at 800-638-3522 or email elcafoundation@elca.org.

Information needed when filing an insurance claim for embezzlement

Each situation is different, and no checklist or protocol fits all circumstances. Handling a suspected embezzlement by an employee may be quite different from handling one that involves a congregation or synod volunteer. Handling a current, ongoing embezzlement may be quite different from handling one that is discovered later and involves a person no longer working on the congregation’s or synod’s financial matters. This list provides some general advice, but you should consider all your options and get proper legal and accounting advice throughout the process.

New options from Portico for 2025

As the ELCA’s benefits ministry, Portico Benefit Services tries to keep pace with the financial, emotional and physical health challenges that members face. Watch Portico’s annual enrollment communications for news about its expanded 2025 health plan and its retirement contribution options affecting ELCA-sponsored members. These communications will be sent to employers this summer.

Thank you for your input about ELCA benefits. Through the Benefits reExamined initiative that began this spring, Portico is inviting plan members and organizations to join a dialogue to help discern and design changes to benefits so they can continue to meet the evolving needs of the ELCA community. If you completed the Benefits reExamined survey this summer, Portico extends its sincere gratitude. Find out more and watch for updates when you visit Benefits reExamined.

You have a story to tell

Storytelling is all about connecting with others. By sharing stories and uncovering our own truths, we convey important information that helps those around us relate. Storytelling builds empathy, enabling listeners to put themselves in someone else’s shoes and fostering the social and emotional intelligence that is the cornerstone of building strong relationships. >More

10 projects your church can tackle this summer

Summer can be a fun time for churches. Many host vacation Bible school, church picnics or other warm-weather events that provide fellowship opportunities for church members. However, summer is also a great time to regroup and prepare for the activities that fall and winter bring to a church campus. >More

File claims quickly to better protect your people and property

When you file a property claim within 24 hours, you can reduce the potential for the costly, long-term damage that can ensue when cleanup is delayed. In cases where you are displaced, filing a claim promptly will help you get back to your building faster. >More

Issue 93 of Administration Matters

Victim of embezzlement? Do you know how to proceed?

It is important to know what to do when your synod or congregation experiences embezzlement. Being prepared in some way will help you deal with a situation as difficult as this one. >More

Billions of federal dollars available for churches and nonprofits to go green

The Renew America’s Nonprofits grant aims to stimulate widespread energy improvements in the nonprofit sector to create a pipeline of energy- and cost-saving projects that will continue beyond the life of the grant. All applicants must have an active SAM.gov and Grants.gov registration in order to apply for a grant under the Inflation Reduction Act of 2022. You should register in these systems now if you think your congregation/organization may apply for a federal grant. >More

The warning signs of a mental health issue

According to a November 2022 blog post from Columbia Theological Seminary, the warning signs of a mental health issue include eating or sleeping too much or not enough, isolating oneself, having no joy in life or work, feeling helpless or hopeless, and increased or new alcohol or drug use. The top three things that improve pastors’ mental health are taking a sabbatical, joining a prayer or support group, and getting counseling, the post states.

May is Mental Health Awareness Month, and Portico Benefit Services urges members to make use of their ELCA-Primary mental health benefits and support programs. The support programs include 24/7 counseling with a licensed Employee Assistance Program (EAP) counselor via voice, text or video; Learn to Live, which provides coach-supported, self-paced and interactive cognitive behavioral therapy (CBT) programs; and Being Academy, which offers faith-based education on mental health and other topics.

Guidelines for purchasing insurance

The ELCA endorses Church Mutual Insurance Company, S.I., but this resource can help you understand and evaluate quotes for insurance coverage. >More

How to write a vision, mission and values statement

Creating a mission, vision and values statement provides the foundation for an organization’s business practices and decision-making. It gives a long-term view of what the organization wants to achieve and where it wants to be in the future, providing a sense of purpose and direction. >More

Issue 92 of Administration Matters

You’re not late, everyone else is just early!

Final call for registration for the 2024 ELCA Youth Gathering, MYLE, and the tAble in New Orleans! Registration will close on April 15. Thanks to a generous donor, we are able to provide a waived registration fee (which includes program, housing and food) for our pre-events, the Multicultural Youth Leadership Event and the tAble! To learn more, visit: elca.org/Gathering.

Church Mutual update

The churchwide organization is aware of the difficulties currently facing the entire property insurance marketplace and the direct impact of insurers’ underwriting decisions. As you can imagine, Church Mutual is also directly impacted by these loss trends which influence their underwriting decisions regarding ELCA congregations and synods. >More

How to handle embezzlement

Anyone who is a victim of embezzlement experiences devastation on many levels. Trust has been broken and relationships are, no doubt, badly damaged. Steps must be taken to not only deal with the monetary loss but also the emotional and psychological impacts felt. >More

2023 tax guides are available through Portico

Two helpful tax guides are now available for church personnel. Portico Benefit Services provides ministers and congregations participating in the ELCA benefit program with access to tax guides:
• The Clergy Tax Return Preparation Guide by Richard R. Hammar gives special attention to tax-related topics most relevant to ministers.
• Federal Reporting Requirements for Churches helps congregations understand their federal tax-reporting requirements.
Both tax guides are available on myPortico and the Tax Filing Information tab on EmployerLink. If you’re not logged in to your Portico account, you’ll be prompted to do so.

Writing minutes like a pro

Minutes are a tangible record of the meeting for its participants and a source of information for future reference. Succinct minutes that capture the purpose of the meeting and its agreed outcomes are a record that can be referred back to and be used for follow-up purposes later. Good minutes are concise and to the point while including all critical information. >More

Tax guide for churches and religious organizations

Congregations and other religious nonprofit organizations are governed by special sets of rules and regulations. The Internal Revenue Service (IRS) provides a summary of some of those laws in IRS Publication 1828 Tax Guide for Churches and Religious Organizations. The topics covered include tax exempt status issues, substantiating charitable contributions, unrelated business income tax, and special rules on clergy compensation. >More

Issue 91 of Administration Matters

Registration for the 2024 Gathering, MYLE, the tAble, and Young Adult Gathering is currently open!

The ELCA Youth Gathering and Young Adult Gathering will take place in New Orleans on July 16-20, with MYLE and the tAble taking place immediately before on July 13-16. We’re thrilled to be back in such a vibrant city filled with history, great food and inspiring music. We’re also excited to share that the first 1,000 people to register for the Multicultural Youth Leadership Event (MYLE) and the first 200 to register for the tAble, our pre-event for youth living with disabilities, will receive a waived registration fee for those events. To learn more, visit elca.org/Gathering. If you have any questions, email gathering@elca.org. We’ll see you in the bayou!

January: New year checklist from Portico

What steps should administrative personnel take in January to ensure a smooth transition into 2024? Three things to check are that your withholdings are up to date, that compensation changes are recorded, and that your January bill is closely reviewed and is accurate. Church administrators can find detailed information on how to be prepared and record and pay bills with accuracy at EmployerLink.

Together we create Stories of Faith in Action

Across the ELCA we are connected through the stories we tell, hear and experience in ministry with, among and for one another. Our ELCA Stories of Faith in Action (SOFIA) are available to everyone at SOFIA (livinglutheran.org). Here you will experience a number of stories in action that lift up some of the vital ministries made possible by the generous Mission Support shared by the many ELCA congregations. Mission Support, which funds the ministries of your synod and churchwide organization, is available only because of the faith-filled regular offerings that individuals give to their congregations. This site also includes resources on how Mission Support funds ministry, as well as a devotion that can be used with SOFIA in council meetings, annual gatherings, Bible studies and wherever you gather to tell stories. We also encourage you check out, in the Mission Support tab, a monthly Mission Support Memo that includes additional stories, offers ways to engage and shares gratefulness! We are church together.

IRS issues standard mileage rates for 2024

In December the Internal Revenue Service issued the 2024 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning on Jan. 1, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) are:
• 67 cents per mile driven for business use, up 1.5 cents from 2023.
• 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the armed forces, a decrease of 1 cent from 2023.
• 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2023.
These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

Bring results to your doctor at your preventive appointment

Many of us use January as a time to take inventory of our well-being. Based on research by the American Medical Association, “arranging for tests to be completed before the next visit” saves time, saves money and improves care. You can schedule any recurrent or necessary tests, draws or scans a couple of months before your preventive exam (such as a mammogram, blood draw or bone density scan). This gives your doctor information ahead of time and may save you an extra appointment.

Why do you need a finance committee?

Does your house of worship have an active finance committee? Or is there one person who takes on the task of managing your money and the responsibility of paying your bills? Here are five reasons why it’s important that a finance committee plays an active role in deciding what happens to money your members contribute. >More