FINAL 1 Westwood Lutheran Church Council Meeting
FINAL
Westwood Lutheran Church Council Meeting October 17, 2017
Council Members Present: Pastor Tania Haber, Lacey Kraft, Karoline Pierson, Dave Raatz, Nick Lovas, Chris Hentges, James Behnke, Kristi Taft, Sue Ferguson Staff Members Present: Pastor Jason Van Hunnik, Pastor Miriam Samuelson-Roberts, Cindy Folin Guests: Julie Arnott, Meg Steinke from the HRMAG Devotions
Tania/All
HR Report and Discussion
HR Advisory Group
Provided a review of a study that compared WLC with other organizations Findings:
Pastors- WLC is in compliance with some, but not all, Minneapolis Synod guidelines for clergy. Salary & housing, professional expenses, vacation & continuing education, and pulpit supply are consistent with Synod guidelines Non-Clergy Staff- benefits for non-clergy staff are competitive with other small employers
Additional observations from the HR data presented: Majority of small employers do not offer paid parental leave Majority of employees contribute to health insurance premiums
Pastors’ Self-Employment Tax:
15.3% tax for SS/Medicare Synod guideline: church add Social Security allowance to compensation Current WLC practice: 7.65% added to base compensation
HRMAG Recommendations: Continue with current guideline- apply consistently
Health Insurance Premiums Cost-Sharing HRMAG recommendation: o Continue with current practice of cost-sharing to preserve equity between employee groups
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Family Leave: Synod guideline: o Up to 6 weeks paid leave when child is born or adopted o Compensate full salary for 2 months, then LTD o Unused sick/vacation can be used during 2 mo period Current WLC practice FMLA Leave Policy (req.by law): o Up to 12 weeks unpaid leave o Covers parental (maternity/paternity), medical and other family leaves of absence o Short Term Disability weekly benefit cap of $500 HRMAG Recommendations: Modify WLC policy so STD benefit is primary Require use of accrued paid personal and vacation time during elimination period (14 calendar days) Require any additional accrued time off to supplement STD payments, maintaining income at 100% Increase STD weekly benefit cap to cover all compensation levels Paid personal time cap at 160 hours for full-time (pro-rated for part-time) Family Leave- Impact to WLC More employee pay comes through disability policy vs. WLC operating budget Length of family leaves likely to increase Staff replacement costs likely to increase with extended leaves and employees returning with more accrued time off Family Leave- Impact to WLC Employees Likely to receive more pay during leave Better opportunity to extend family leave to 12 weeks with compensation Fewer employees negatively impacted by weekly benefit cap More likely to return from leave with accrued paid personal time and vacation balance
Quarterly Financial Report James and Cindy General Fund Annual Giving is down 6% below budget- same as 2016 level Operating expenses are below budget by 7% Fund balance is $18,000 above budget WECC Fund Receipts are 1% over budget 2
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4% ahead of 2016
Operating expenses are at budget
Capital Fund $73,000 cash in Debt payments total $183,000 General capital expenses $111,000 Designated funds $324,000 cash in $64,000 cash out Statement of Financial Position 11.3 days Cash on Hand Debt:
$1,790,000
Mission Appeal Closure Fund Balance: $131,000 Status of Land Sale Initially priced at $250,000 Reduced to $200,000 Special Ask- $275,000
$290,000 in $308,000 pledged
Cash Flow ForecastHigh Level Assessment Good congregational response to Special Ask General Fund results driven by staffing turnover/open positions 2018 will have full staff complement WECC continues with strong financial results Land sale hindered by concerns about development costs Price reduction intended to address conerns 3
FINAL
Short term loan payoff (commitment to congregation) dependent on land sale
Senior Pastor’s Report Tania Fall has had very high attendance in worship services Carpet installed in office/Westwood Room Ministry Minutes: Interviews with confirmation students Minutes Approval Sue/All th September 19 Council Meeting minutes approved as written Announcements/Other Business All Thanks for helping out at Stewardship Meeting Agendas/handouts on website for Council Next Council meeting on November 21st December 12th meeting will be held at Tania’s home Young Adult outing on 10/29 at Sisyphus Brewery 20 tickets available for Octoberfest at Gasthof Executive Session
All
Prayer of Good Courage
All
Next Council Meeting
Tuesday, November 21 December meeting on 12/12 at Pastor Tania’s home
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Westwood Lutheran Church Council Meeting October 17, 2017
Council Members Present: Pastor Tania Haber, Lacey Kraft, Karoline Pierson, Dave Raatz, Nick Lovas, Chris Hentges, James Behnke, Kristi Taft, Sue Ferguson Staff Members Present: Pastor Jason Van Hunnik, Pastor Miriam Samuelson-Roberts, Cindy Folin Guests: Julie Arnott, Meg Steinke from the HRMAG Devotions
Tania/All
HR Report and Discussion
HR Advisory Group
Provided a review of a study that compared WLC with other organizations Findings:
Pastors- WLC is in compliance with some, but not all, Minneapolis Synod guidelines for clergy. Salary & housing, professional expenses, vacation & continuing education, and pulpit supply are consistent with Synod guidelines Non-Clergy Staff- benefits for non-clergy staff are competitive with other small employers
Additional observations from the HR data presented: Majority of small employers do not offer paid parental leave Majority of employees contribute to health insurance premiums
Pastors’ Self-Employment Tax:
15.3% tax for SS/Medicare Synod guideline: church add Social Security allowance to compensation Current WLC practice: 7.65% added to base compensation
HRMAG Recommendations: Continue with current guideline- apply consistently
Health Insurance Premiums Cost-Sharing HRMAG recommendation: o Continue with current practice of cost-sharing to preserve equity between employee groups
1
FINAL
Family Leave: Synod guideline: o Up to 6 weeks paid leave when child is born or adopted o Compensate full salary for 2 months, then LTD o Unused sick/vacation can be used during 2 mo period Current WLC practice FMLA Leave Policy (req.by law): o Up to 12 weeks unpaid leave o Covers parental (maternity/paternity), medical and other family leaves of absence o Short Term Disability weekly benefit cap of $500 HRMAG Recommendations: Modify WLC policy so STD benefit is primary Require use of accrued paid personal and vacation time during elimination period (14 calendar days) Require any additional accrued time off to supplement STD payments, maintaining income at 100% Increase STD weekly benefit cap to cover all compensation levels Paid personal time cap at 160 hours for full-time (pro-rated for part-time) Family Leave- Impact to WLC More employee pay comes through disability policy vs. WLC operating budget Length of family leaves likely to increase Staff replacement costs likely to increase with extended leaves and employees returning with more accrued time off Family Leave- Impact to WLC Employees Likely to receive more pay during leave Better opportunity to extend family leave to 12 weeks with compensation Fewer employees negatively impacted by weekly benefit cap More likely to return from leave with accrued paid personal time and vacation balance
Quarterly Financial Report James and Cindy General Fund Annual Giving is down 6% below budget- same as 2016 level Operating expenses are below budget by 7% Fund balance is $18,000 above budget WECC Fund Receipts are 1% over budget 2
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4% ahead of 2016
Operating expenses are at budget
Capital Fund $73,000 cash in Debt payments total $183,000 General capital expenses $111,000 Designated funds $324,000 cash in $64,000 cash out Statement of Financial Position 11.3 days Cash on Hand Debt:
$1,790,000
Mission Appeal Closure Fund Balance: $131,000 Status of Land Sale Initially priced at $250,000 Reduced to $200,000 Special Ask- $275,000
$290,000 in $308,000 pledged
Cash Flow ForecastHigh Level Assessment Good congregational response to Special Ask General Fund results driven by staffing turnover/open positions 2018 will have full staff complement WECC continues with strong financial results Land sale hindered by concerns about development costs Price reduction intended to address conerns 3
FINAL
Short term loan payoff (commitment to congregation) dependent on land sale
Senior Pastor’s Report Tania Fall has had very high attendance in worship services Carpet installed in office/Westwood Room Ministry Minutes: Interviews with confirmation students Minutes Approval Sue/All th September 19 Council Meeting minutes approved as written Announcements/Other Business All Thanks for helping out at Stewardship Meeting Agendas/handouts on website for Council Next Council meeting on November 21st December 12th meeting will be held at Tania’s home Young Adult outing on 10/29 at Sisyphus Brewery 20 tickets available for Octoberfest at Gasthof Executive Session
All
Prayer of Good Courage
All
Next Council Meeting
Tuesday, November 21 December meeting on 12/12 at Pastor Tania’s home
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