2013 Synod Budget as Adopted by the Assembly

2012 Actual and 2014 Proposed Financials

2012 actual financial performance for the Southern Ohio Synod and the 2014 proposed budget.

April 2013 Profit and Loss Performance Budget

Synod income and expenditures for February through April 2013.

Where Does the Money We Give to the Synod Go?

Correction to 2011 Congregational Giving

2013 Congregational Remittance Form

Congregational Remittance Form for use by Congregational Treasurers and Financial Secretaries when sharing Mission Support giving.

2013 Congregational Remittance Form Example

This form is an example of what a completed form might look liked when submitted by a congregation.

Accountable Reimbursement Policies

For business and tax reasons, in most instances, it is in the best interests of the congregation and its staff to have in place an accountable reimbursement policy to pay for the business expenses that are necessary to do the ministry of the congregation.

Congregational Audit Guide

This comprehensive guide addresses questions ranging from the simple to complex, such as:

• Who can perform a congregational audit?
• How does the audit process begin?
• What should be done with payroll and tax records?
• What is involved in auditing cash?
• How is the control system audited?

Congregational Treasurers Financial & Accounting Guide

This guide for treasurers and bookkeepers reviews the responsibilities of the treasurer, creating the chart of accounts, financial reporting and more.

Data Security

A growing concern in our society is the issue of data security.  We as entities that collect, store, and communicate information have a responsibility to those that provide us their information/data to keep it safe and secure.  This helpful set of simply slides provide an explanation of PII (Personal Identity Information) and how to keep data secure at many levels.

Financial Contingency Planning

This document addresses key components of financial contingency planning for congreations, including operating reserves, cash flow projections, budget reductions and banking considerations.

Identity Theft

Every day, the risk of identity theft grows greater. Congregations -- and congregation administrators -- are not immune from the risk of identity theft nor from the concern members may have for protecting their personal data. Government agencies and private organizations have enacted new laws, regulations and policies intended to prevent the loss of identity information.

Internal Control Best Practices

This document describes major financial activities and related best practices in order to assist congregations in establishing their own system.

IRS Tax Information for Churches and Religious Organizations

This link goes to the IRS webpage addressing the specific guidelines for churches and religious organizations. Good information for all congregational treasurers and councils.

Program Budget Presentations

Wondering how to best show your congregation's budget in a way that will describe the breadth and depth of the congregation? This article provides a model for how a congregation can combine the dollar and cents budget and their strategic directions in what is often called a 'Program Budget' to reflect the various programmatic areas of the congregation’s mission and ministries.

How do I apply for the ELCA Group Tax Exemption?

To initiate the Group Ruling Exemption process for your congregation or other ELCA entity*, please send an email to 501c3@elca.org with the subject line: Tax Exempt Status.