Church Finance and Administration Resources

Table of Contents

Background
Church Organization and Administration
  Administration
  Committee Mandates
  Legal
Accounting
  General Accounting
  Contributions and Receipts
Employment Issues
  General Employment Issues
  Benefits
  Compensation
  Employees
  Job Descriptions
  Pastors
  Taxes
Financial Management
  General Finance
  Audit
  Budgeting
  Gifts
  Stewardship
  Government Regulations
  Programs
  Purchasing
Risk Management
  Insurance Application-Canada
  Insurance Application-U.S.
  Risk Management
  Policies and Procedures

Background

Introduction
Other Suggested Reading (.doc, 35kb)

Church Organization and Administration

Administration

Church Software (.doc, 31kb)
Communication Guidelines (.doc, 28kb)
Elder Deacon Mandates (.doc, 24kb)
Facilites Use Policies (.doc, 43kb)
Internet website development
Miscelleneous Policies (.doc, 21kb)
Nomination Process & Timeline (.doc, 54kb)
Nomination Process & Timeline 2 (.doc, 36kb)
Nominee Letter (.doc, 26kb)
Nominee Memo (.doc, 28kb)
Nominee Request to Consider (.doc, 28kb)

Committee Mandates

Administration (.doc, 25kb)
Adult Education (.doc, 25kb)
Building Planning (.doc, 24kb)
Christian Education (.doc, 21kb)
Community Ministry (.doc, 27kb)
Congregational Life (.doc, 21kb)
Council (.doc, 24kb)
Deacons (.doc, 26kb)
Elders (.doc, 24kb)
Emergency Response - Medical Team (.doc, 27kb)
Facility Renovation (.doc, 20kb)
Finance (.doc, 22kb)
Library (.doc, 22kb)
Members in Ministry (.doc, 26kb)
Personnel (.doc, 25kb)
Small Groups (.doc, 23kb)
Stewardship (.doc, 21kb)
Youth Education (.doc, 22kb)

Legal

501c3 Nonprofit Status (Group Exemption) (.pdf, 351kb)
Copyright licenses (.doc, 26kb)
Incorporation Papers & Bylaws (.pdf, 758kb)
Organization & Incorporation - USA (.doc, 24kb)
Organization & Incorporation - Canada (.doc, 29kb)
Record Retention (.xls, 38kb)
Sample Articles of Incorporation - Canada (.doc, 73kb)
Sample Articles of Incorporation - Michigan (.doc, 49kb)

Accounting

General Accounting

Accounts Payable and Expenses (.doc, 45kb)
Bean Counter’s Accounting & Bookkeeping Tutorials
Bookkeeping Made Simple
Chart of Accounts (.xls, 36kb)
Church Software (.doc, 31kb)
General Fund and Special Funds (.doc, 27kb)
Gift Acceptance & Donor Restrictions (.doc, 65kb)
Our Church.QBW (QuickBooks Company File) (.qbw, 540kb)

Contributions and Receipts

Cash Contributions (.doc, 30kb)
Cash Offering Voucher Brochure (.pdf, 80kb)
Electronic Funds Transfer Signup (.doc, 32kb)
Gift Acceptance & Donor Restrictions (.doc, 27kb)
IRA Gifts 2007 (.doc, 30kb)
IRS Documentation Requirements
Member Statements (.pdf, 44kb)
Minisrty-shares Allocated
Minisrty-shares Described
Minisrty-shares Remittance
Non-cash Gifts
PAR Brochure (.doc, 27kb)
PAR Admin Details (.pdf, 4668kb)
PAR Monthly Remttance Spreadsheet (.xls, 23kb)

Employment Issues

General Employment Issues

Employee Handbook (Staff Min Comm) (.doc, 125kb)
Fair Labor Standards Act
HIPAA (Health Insurance Portability and Accountability Act) (.pdf, 372kb)
Immigration Control
Independent Contractors
Non-discrimination (.doc, 20kb)
Personnel Manual (.doc, 92kb)
Personnel Team Mandate (.doc, 25kb)

Benefits

403b Plan (IRS Publication 571)
Compensation Calculator (Pastor) (.xls, 20kb)
SECA % (determination of) (.pdf, 329kb)

Compensation

Compensation Calculator (Pastor) (.xls, 20kb)
Job Level Criteria (.doc, 27kb)
Merit Increase Plan I (.doc, 24kb)
Merit Increase Plan II (use w/ Long Eval Form) (.xls, 16kb)
Ministers' Salary Survey (.xls, 41kb)
Ministers' Compensation Survey 2008 Booklet (.pdf, 73kb)
Wage Scales (.xls, 23kb)

Employees

Accountable Expense Form (.xls, 21kb)
Accountable Expense Reimbursement (.doc, 22kb)
Employee or Independent Contractor?
Employment Application (.doc, 60kb)
Employment Eligibility FAQs
Employment Eligibility Form I-9
Moving Expenses (IRS Publication 521)
Performance Evaluation Form (Long-New) (.doc, 198kb)
Performance Evaluation Form (Long-Old) (.doc, 58kb)
Performance Evaluation Form (Self) (.doc, 74kb)
Performance Evaluation Form (Short) (.doc, 30kb)

Job Descriptions

Administrator (.doc, 33kb)
Bookkeeper (.doc, 21kb)
Care Coordinator (.doc, 28kb)
Children & Youth Coordinator (.doc, 26kb)
Congregational Life Director (.doc, 39kb)
Custodian (.doc, 21kb)
Pastor - Discipleship (.doc, 26kb)
Pastor - Senior (.doc, 21kb)
Secretary (.doc, 28kb)
Seminary Intern - Outreach (.doc, 33kb)
Treasurer (.doc, 21kb)
Treasurer-Assistant (.doc, 21kb)
Worship & Music Coordinator (.doc, 25kb)
Worship Planner (.doc, 30kb)

Pastors

Final Move Expenses (.doc, 48kb)
Pastor Social Security (IRS Publication 517)
Pastor Tax FAQs (.doc, 24kb)
Sabbatical Policy

Taxes

Key Federal Tax Figures (.xls, 21kb)
IRS Forms
IRS Publications
IRS Reporting (.doc, 37kb)
SECA % (determination of) (.pdf, 329kb)
Tax Guide for Churches (IRS)
Unrelated Business Income Tax (IRS)
Worth’s Income Tax Guide for Ministers

Financial Management

General Finance

Capital Replacement Fund (.doc, 27kb)
Church and Nonprofit Tax & Financial Guide
Investment Policy (.doc, 38kb)
IRS Reporting (.doc, 37kb)
Special Funds Policy (.doc, 27kb)
The Church Guide to Internal Controls

Audit

Audit vs Review (.doc, 21kb)
Fraud Prevention (.doc, 27kb)
Review Guide (.doc, 53kb)
Review Report (.doc, 24kb)

Budgeting

Budget Template (.xls, 117kb)
CRC Extension Fund
CRC Loan Fund

Gifts

Count Procedure 1 (.doc, 29kb)
Count Procedure 2 (.doc, 21kb)
Count Team Agreement (.doc, 21kb)
Denominational Giving
Denominational Office Remittance Form
Gift Acceptance & Donor Restrictions (.doc, 27kb)
Offering Procedure (.doc, 21kb)
Planned Giving (.doc, 28kb)
Stock Gift Advantage (.doc, 23kb)
Stock Gift Policy (.doc, 22kb)

Stewardship

Consecration Sunday Memo (.doc, 22kb)
Consecration Sunday Overview (.doc, 23kb)
Stewardship
Stewardship Team Mandate (.doc, 21kb)

Government Regulations

Information Returns (.doc, 37kb)
Unrelated Business Income Tax

Programs

Christian Education (.doc, 21kb)
Childrens Ministry Volunteer Packet (.doc, 56kb)
Benevolence Fund Policy (.doc, 21kb)

Purchasing

Credit Card Policy (.doc, 20kb)
Expenditure Policy (.doc, 21kb)
Payment Request Form (.xls, 18kb)
Petty Cash Policy (.doc, 22kb)
Documentation (.doc, 45kb)
Spouse Travel Policy (.doc, 19kb)

Risk Management

Insurance Application-Canada

Canada Insurance Application Cover Letter
Canada Insurance Coverage Summary
Canada Insurance Quote Request Form
Canada Insurance Itroduction Letter (.jpg, 1044kb)

Insurance Application-U.S.

U.S. Insurance Application Cover Letter (.pdf, 385kb)
U.S. Insurance Application
U.S. Insurance Coverage Summary Page 1 (.pdf, 389kb)
U.S. Insurance Coverage Summary Page 2 (.pdf, 404kb)

Risk Management

Insurance Template (.pdf, 745kb)
Risk Assessment Checklist (.doc, 45kb)

Policies and Procedures

Childrens Ministry Volunteer Packet (.doc, 56kb)
Copyright and Publications (.doc, 26kb)
Criminal Record Check (.doc, 21kb)
Crisis Communication Plan (.doc, 29kb)
Driver Eligibility - Personal Certification (.doc, 25kb)
Emergency Response - Medical (.doc, 26kb)
Emergency Response - Medical Team (.doc, 25kb)
Injury Incident Report Form (.doc, 21kb)
Personal Protection - Abuse Investigation (.doc, 111kb)
Screening with criminal record check (.doc, 36kb)
Travel Guidelines (Church sponsored) (.doc, 27kb)
Van Use Policy (.doc, 25kb)