Leaders and Ledgers
A Monthly Newsletter for Church Administrators in The Missouri District
December 2012
Volume 3, Number 11

Let’s always remember the blessings of our Savior during this Advent and Christmas season.

      In This Issue

   A Personal Note

Mark your calendars! I am organizing the first ever Leaders and Ledgers Workshop. This gathering will be held from 10 a.m. to 3 p.m. on Saturday, March 2 at Alive in Christ Lutheran Church in Columbia, Mo.

I hope to finalize the schedule, fee and registration information by early January. The purpose of this workshop is to give you the opportunity to acquire detailed information on a variety of topics which will help you carry out your ministry legally, effectively and prudently. These topics will be presented by highly qualified individuals in a classroom style setting. Below is a list of the topics to be presented.

  • Taxes (UBIT and Ministers and Taxes)
  • How to Conduct a Financial Review
  • More Taxes (Accountable plans, 941’s / W-2’s / 1099’s, other IRS topics)
  • Insurance
  • Cemetery Management
  • Concordia Plan Options and Update
  • LCMS Foundation services
  • Pastor’s role in Administration
  • Constitution and Bylaw Guidelines

Upcoming Events:

  • January 25, 2013 — Missouri District Mid-year Administrators' Conference
  • February 15-17, 2013 — East Peer Ministry Training, Pallottine Center
  • February 15-17, 2013 — West Peer Ministry Training, Heit’s Point
  • February 28, 2013 — Deadline for Mission Grant Applications
  • March 2, 2013 — Leaders and Ledgers Workshop, Alive in Christ, Columbia
  • April 5-7, 2013 — Spring Junior High Retreat at Windermere
  • July 20-25, 2013 — Synod Convention (to be billed in January at $1.75 per communicant membership as reported for 2011).
  • October 13-15, 2013 — District Pastors’ Conference at Inn at Grand Glaize, Osage Beach

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Tax and Accounting Issues

Allowances such as auto, books and others paid under a non-accountable plan, as well as debt forgiveness, and interest-free loans, are considered compensation and must be reported to the IRS. If you use a computerized program or an outside service for processing your payroll, it is usually easiest to report these types of compensation before the end of the tax year. This avoids making adjustments after the tax year and ensures the compensation is reported in the correct year. It also makes the worker aware of the taxability of these items and helps them to prepare for their final tax return after the end of the year.

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Property Issues
It’s beginning to look a lot like Christmas. Think snow! Are you prepared! Brotherhood Mutual Insurance Company has some excellent resources available online about preventing falls and what to do if someone does fall and gets injured. Check out this link.

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Personnel and Legal Issues

Beginning December 1, as required by the Affordable Care Act, or the health care reform law, employers in the Concordia Health Plan (CHP) will be responsible for providing the 2013 Summary of Benefits and Coverage (SBC) applicable to the employer’s CHP Option(s) to any newly hired workers who are eligible to enroll in the CHP. This includes workers who have never been enrolled in the CHP as well as transferring workers. The appropriate SBC should be provided to the worker at the same time as the Enrollment Form for the Concordia Plans.

Concordia Plan Services recently completed the annual Employer and Member Choice Confirmation mailings which include an SBC(s) for current employers and workers enrolled in the CHP. Due to the member mailing, employers do not need to distribute SBCs to their current enrolled workers.

SBCs for 2013 CHP Options can be found at www.ConcordiaPlans.org and by clicking on: Healthcare/Health Care Reform News and Information/Publication and Resources

or Resources/Plan Booklets

Copies may be printed by the employer in black/white or color. Employers can also request copies by contacting the CPS Call Center at 888-927-7526.

The SBC is a template mandated through the Affordable Care Act which is designed to give a general overview of the medical benefits provided; it does not contain benefit information for everything included in the CHP. The purpose of the SBC is to provide individuals with standard information so they can compare medical plans as they make decisions about which plan to choose.

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Did you know? 

Did you know that the Missouri District was established at the 1966 Western District Convention where the Western District split into two districts (Missouri and Mid-South Districts)?

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Stewardship Thought (from Stewardship Every Sunday)

Phil 1:3-11

Paul prayed that the congregation at Philippi would “abound more and more in the knowledge and depth of insight.”  We need to pray this for ourselves and our fellow Christians, to stay in the Word in order to learn God’s will for our lives. We know that it is His will that we use our gifts to serve and glorify Him, but we need the guidance of scripture and the encouragement of other Christians to identify our gifts and how and where we can best use them. God loved us so much that He sent His Son Jesus to die for our sins. We have done nothing to deserve this gift, and everything not to deserve it, and yet He continues to bless us with peace and hope if we put Him first in our lives, serving Him with the first and best part of our incomes, our talents and possessions.

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