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¶ 2529. Local Church Board of Trustees' Organization and MembershipThe board of trustees shall organize as follows:1. Within thirty days after the beginning of the ensuing calendar or conference year (whichever applies to the term of office), each board of trustees shall convene at a time and place designated by the chairperson, or by the vice chairperson in the event that the chairperson is not reelected a trustee or because of absence or disability is unable to act, for the purpose of electing officers of the said board for the ensuing year and transacting any other business properly brought before it.

Local ChurchTrustees Guidelines

2009

The following paragraphs are excerpts “From Trustees 2009-2012.

Copyright ©2008 by Cokesbury. Used by permission.”

What Are My Basic Responsibilities?The trustees together have several legal and administrative functions. They are to:1. oversee, maintain, and supervise all local church property2. report annually to the charge conference on the state of the

church’s property, equipment, investments and resources3. ensure that the articles of incorporation of the congregation

are kept up-to-date, if applicable4. be responsible, in conjunction with the pastor, for all use of

the church buildings and grounds 5. maintain adequate insurance coverage on all church property

and develop appropriate risk management policies. 6. Submit to the committee on finance the annual budget

requests for insurance, property maintenance and improvement, and new property purchases

7. be accountable to the charge conference and to the church council.

Much of the work of the trustees is governed by specific requirements of The Book of Discipline of the United Methodist Church. References are from the 2008 edition of The Book of Discipline.

1. oversee, maintain, and supervise all local church propertyImportant Ongoing ResponsibilitiesA. Conduct an annual inventory of all real property.B. If there is a parsonage, accompany the committee

on staff/pastor-parish relations on at least one inspection and inventory of the parsonage(s) each year.

C. Inspect and inventory all equipment and set up a maintenance schedule.

D. Set up a schedule for painting and redecorating.E. Ensure that your facilities are accessible to persons

with disabilities.F. Evaluate your insurance coverage annually. Work

with your insurer to develop risk management policies for the church.

2. report annually to the charge conference on the state of the church’s property, equipment, investments and resources

2009 REPORT OF BOARD OF TRUSTEES Missouri Conference of The United Methodist Church

Church:_______________________________________ 1. How many times have the Trustees met this year? ____ 2. Is this congregation insured by UMPACT? ____Yes ____No If the answer is “no,” continue with question 3 and fill out the chart below. If the answer is

“yes,” skip to question 4. 3. What plans do you have to place the insurance with UMPACT? CURRENT INSURANCE Value Insurance Name of Company Church Buildings Church Furnishing/Contents Parsonage(s) General or Public Liability Pastoral Counseling/Professional Liability Sexual Harassment/Misconduct Involving

Persons Other Than Employees

Employer Liability Directors, Officers & Trustees Liability Worker's Compensation 4. Is the church incorporated? ____Yes ____No 5. When was the last appraisal of church property? _____________________ 6. Has the church been inspected for fire and/or safety hazards during past year? ____Yes ____No

7. Who is the custodian of legal papers? ____________________________________________ 8. Where are legal papers kept? ___________________________________________________ 9. Is the trust clause (Par. 2503) on all deeds? ____Yes ____No 10. Does your church have a parsonage? ____Yes ____No 11. When was the last inspection of the parsonage(s) by chairperson of Trustees and chairperson of

SPRC or PPRC? _____________________ 12. Does the pastor live in the parsonage or is the parsonage rented out? ___________________ 13. Does the parsonage meet minimum conference standards? ____Yes ____No 14. If the parsonage was sold, date sold _____________ Balance in parsonage account

______________ 15. List major improvements made to church property during the year? (Use additional pages as

needed) 16. List major improvements planned for church property during the next 12 months? (Use

additional pages as needed) 17. Has a Safe Sanctuaries policy and procedures been adopted by your church and have they been

implemented? ____Yes ____No Signature of Chair: ______________________________________ Date:___________________

Safe Sanctuaries~ Purpose and Scope of Safe Sanctuaries: Missouri

United Methodists - are determined to provide an environment in which children, youth and vulnerable adults are safe from neglect or abuse. SS policy applies to all staff and volunteers, clergy or lay, who have direct or indirect contact with children or youth.

~ Vulnerable adults are persons over 18 years of age with physical, mental and/or developmental disabilities.

~ Children are persons 0-11 years of age.~ Youth are 12-18 years of age.

~ Requirement for Safe Sanctuaries: There is a Conference policy as well as each Local Church has a policy. All Local Churches are required to have Safe Sanctuaries Policy and Procedures – check your local church office or each District Office has a copy. The policy should be updated on a regular basis; Charge Conference is the usual time these are reviewed.

Key Local Procedures or Rules~ Two Adult Rule: During all conference-sponsored events

one adult will not be alone with a youth. For small group activities where one adult supervises one group, two or more groups are to meet in sight and sound of each other

~ Four year older rule will apply at all events. Persons supervising youth or children will be at least 4 years older than the oldest youth participant.

~ Age Range of Volunteers: Youth under the age of 18 years but who are at least 15 years of age, may serve as volunteers when they have completed the application and training process, provided they serve under the supervision of one or more certified adults. Some events may require that the supervising adult be 22 years of age.

~ Background Screens required at age 19 years old: Adult Staff/Volunteers who are 19 years of age must have a background screening, submit references and must be certified. Insurance companies are now requiring a National Background screen, so it is recommended to do a National screen and not only the State of Missouri Screen.  The Conference Safe Sanctuaries office is doing a National screen and the County screen where they have lived.

3. ensure that the articles of incorporation of the congregation are kept up-to-date, if applicable

~ 501C3 Not-for-Profit~ Benevolent Corporation

501C3~go to

www.sos.mo.gov (Missouri Secretary of State)

~Business tab~Corporations~Search for a

Business

Name

COMMUNITY UNITED METHODIST CHURCH OF COLUMBIA

Name Type

Legal

Non-Profit Corporation - Domestic – InformationCharter Number: N00011647

Status: Good Standing

Entity Creation Date: 8/20/1971

State of Business.: MO

Expiration Date: Perpetual

Last Annual Report Filed Date: 7/19/2009

Last Annual Report Filed: 2009

Registered Agent

Agent Name: JAMES V. HOGAN, III

Office Address: John Stafford, 3301 West Broadway Columbia MO 65203

33

4. be responsible, in conjunction with the pastor, for all use of the church buildings and grounds

5. maintain adequate insurance coverage on all church property and develop appropriate risk management policies.

6. Submit to the committee on finance the annual budget requests for insurance, property maintenance and improvement, and new property purchases

7. be accountable to the charge conference and to the church council.

¶ 2532. 5. Subject to the direction of the charge conference as herein before provided, the board of trustees shall receive and administer all bequests made to the local church; shall receive and administer all trusts; and shall invest all trust funds of the local church in conformity with laws of the country, state, or like political unit in which the local church is located. Nevertheless, upon notice to the board of trustees, the charge conference may delegate the power, duty, and authority to receive, administer, and invest bequests, trusts, and trust funds to the permanent endowment committee or to a local church foundation and shall do so in the case of bequests, trusts, or trust funds for which the donor has designated the committee or the local church foundation to receive, administer, or invest the same.

¶ 2532. (cont.)The board of trustees is encouraged to invest in institutions, companies, corporations, or funds that make a positive contribution toward the realization of the goals outlined in the Social Principles of our Church. The board of trustees is to act as a socially responsible investor and to report annually to the charge conference regarding its carrying out of this responsibility. When such property is in the form of investable funds, the board of trustees shall consider placement for investment and administration with the United Methodist foundation serving that conference or, in the absence of such a foundation, with the United Methodist Church Foundation. A conscious effort shall be made to invest in a manner consistent with the Social Principles and the creation of an investment policy.

Q & A

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Finance Committee

¶ 258.4 There shall be a committee on finance, elected annually by the charge conference upon recommendation by the committee on nominations and leadership development or from the floor, composed of the chairperson; the pastor(s); a lay member of the annual conference; the chairperson of the church council; the chairperson or representative of the committee on pastor-parish relations; a representative of the trustees to be selected by the trustees; the chairperson of the ministry group on stewardship; the lay leader; the financial secretary; the treasurer; the church business administrator; and other members to be added as the charge conference may determine. It is recommended that the chairperson of the committee on finance shall be a member of the church council. The financial secretary, treasurer, and church business administrator, if paid employees, shall be members without vote.The positions of treasurer and financial secretary should not be combined and held by one person, and the persons holding these two positions should not be immediate family members.

Four Duties of Finance~ Budgeting and Management ~ Stewardship and Income~ Reporting and Communication ~ Audit and Internal Controls

BudgetingAll financial askings to be included in the annual budget of the local church shall be submitted to the committee on finance. The committee on finance shall compile annually a complete budget for the local church and submit it to the church council for review and adoption. The committee on finance shall be charged with responsibility for developing and implementing plans that will raise sufficient income to meet the budget adopted by the church council. It shall administer the funds received according to instructions from the church council.

Stewardship¶ 258.4 cont’d

Where there is no stewardship ministry area, stewardship shall be the responsibility of a subgroup of the committee on finance or shall be assigned to a task group that shall report to the church council.The committee shall carry out the church council's directions in guiding the treasurer(s) and financial secretary.

Keys to Effective Stewardship~ Does the pastor tithe?~ Does the Leadership Team tithe?~ Can you draw a straight line from each line item of

your budget to your mission?~ Do you talk about stewardship all year?~ Have you prayed about it?~ Is the program based on the giver’s need to give or the

church’s need to receive?

Reporting and Communication~ The importance of transparency~ Reports for Church Council~ Reporting to the church~ The committee shall carry out the church council's

directions in guiding the treasurer(s) and financial secretary

Reporting and CommunicationTax RecordsDonors who make a contribution of $250 or more must have a “contemporaneous written acknowledgment from the donee organization.” This written document should include the church’s name (perhaps on letterhead) and provide the following data:

1. The name of the donor.2. The date and amount of each contribution of $250 or

more during the year.3. A statement that no goods or services were provided

to the donor in exchange for the contribution. (an exception, of course, is the “intangible religious benefits” provided by the church’s ministry.)

4. A description and good faith estimate of the value of any noncash property contributed.

Audits and Internal Controls¶ 258.4 cont’d

c) The committee on finance shall establish written financial policies to document the internal controls of the local church. The written financial policies should be reviewed for adequacy and effectiveness annually by the committee on finance and submitted as a report to the charge conference annually.

¶ 258.4 cont’d a) The committee shall designate at least two persons not of the immediate family residing in the same household to count the offering. They shall work under the supervision of the financial secretary. A record of all funds received shall be given to the financial secretary and treasurer. Funds received shall be deposited promptly in accordance with the procedures established by the committee on finance. The financial secretary shall keep records of the contributions and payments.

¶ 258.4 cont’dd) The committee shall make provision for an annual audit of the financial statements of the local church and all its organizations and accounts. The committee shall make a full and complete report to the annual charge conference. A local church audit is defined as an independent evaluation of the financial reports and records and the internal controls of the local church by a qualified person or persons. The audit shall be conducted for the purpose of reasonably verifying the reliability of financial reporting, determining whether assets are being safeguarded, and determining compliance with local law, local church policies and procedures, and the Book of Discipline. The audit may include: 1) a review of the cash and investment reconciliations; 2) interviews with the treasurer, financial secretary, pastor(s), finance committee chair, business manager, those who count offerings, church secretary, etc., with inquiries regarding compliance with existing written financial policies and procedures; 3) a review of journal entries and authorized check signers for each checking and investment account; and 4) other procedures requested by the committee on finance. The audit shall be performed by an audit committee composed of persons unrelated to the persons listed in (2) above or by an independent certified public accountant (CPA), accounting firm, or equivalent.

MISSOURI CONFERENCE OF THE UNITED METHODIST CHURCH

REPORT OF THE ANNUAL AUDIT "The committee (Finance Committee) shall make provision for an annual audit of the records of the financial officers of the local church and all its organizations and shall report to the charge conference." (Par. 259.4c) Additional information including a Local Church Audit Guide is available on the General Council on Finance and Administration web page: www.GCFA.ORG. Please use this audit form to report the findings and recommendations of the audit of 2008 financial records. Church: Charge: District: Conference: For period beginning: ending: Receipts, Disbursements, and Balances:

Name of Local Church Fund

Balance at Beginning of

Period

Cash Received and

Recorded

Total Disbursements

for Period

For Transfers

+ (-)

Balance End of

Period

Total amount of cash in all treasuries of the church:

Recommendations:

Auditors/Audit Committee has examined accounts listed, has reviewed procedures, has reconciled receipts and disbursements with bank deposits and bank balances, and has found the balances displayed to be correct, procedures proper, and records properly kept, except as noted below:

Signed by Auditor or Chair of Audit Committee: Date:

Audit Formhttp://www.moumethodist.org/form_detail.asp?TableName=oForms_YJ7JB6&PKValue=344

The Local Church Audit Guidehttp://www.gcfa.org/audit.html

¶ 258.4 cont’df) Contributions designated for specific causes and

objects shall be promptly forwarded according to the intent of the donor and shall not be used for any other purpose. 11

g) After the budget of the local church has been approved, additional appropriations or changes in the budget must be approved by the church council.

h) The committee shall prepare annually a report to the church council of all designated funds that separate from the current expense budget.

11. See Judicial Council Decision 976.

Financial Secretary~ Receive funds~ Oversees counting~ Keep donor records

Treasurer~ Keep records~ Record Retention Policy~ Prepares reports~ Disburse funds

Tax Report~www.gcfa.org

~ Departments & Services~ Legal services

~www.churchlawtodaystore.com~ Church & Clergy Tax Guide

Apportionments~What is an apportionment?~Where do they come from?~Where do they go?

2009 2010 $ %

Approved Proposed Change Change

GENERAL CHURCH SUPPORT

World Service $1,884,315 $1,920,600 $36,285 1.9%

Ministerial Education Fund $651,719 $657,474 $5,755 0.9%

Episcopal Fund $511,834 $528,281 $16,447 3.2%

Black College Fund $259,996 $262,292 $2,296 0.9%

General Administration Fund $209,965 $208,099 -$1,866 -0.9%

Africa University Fund $58,189 $58,703 $514 0.9%

Interdenominational Cooperation Fund $50,792 $51,170 $378 0.7%

Jurisdictional $125,139 $125,139 $0 0.0%

Total General Church Support $3,751,949 $3,811,758 $59,809 1.6%

CONFERENCE SUPPORT

Congregational Excellence $2,034,779 $2,030,790 -$3,989 -0.2%

Pastoral Excellence $235,307 $252,141 $16,834 7.2%

Ordained Ministry Team $270,300 $270,300 $0 0.0%

District Superintendents $1,762,653 $1,808,940 $46,287 2.6%

Clergy Support $2,217,500 $2,394,142 $176,642 8.0%

Connectional Ministries $1,867,840 $1,986,146 $118,306 6.3%

Mission, Service & Justice Ministries $427,999 $456,518 $28,519 6.7%

Conference Administration $777,765 $733,089 -$44,676 -5.7%

Total Conference Support $9,594,143 $9,932,066 $337,923 3.5%

TOTAL APPORTIONMENT $13,346,092 $13,743,824 $397,732 3.0%

Conference; 9932065.82; 72%

General Church; 3811758; 28%

2010 BUDGET

Leading congregations to lead people to actively follow Jesus Christ