6000 - Local Church & School Policies
Table of Content
Church
Church & School
Church School
Church — Attendance for Known Sex Offenders
It is the moral and legal responsibility of every congregation in the Gulf States Conference of Seventh-day Adventists to take reasonable steps to provide an environment of physical/emotional safety of its members especially in reference to inappropriate sexual advances from any individual during church activities. These church activities include regularly scheduled events as well as less formal social contacts. When a convicted sex offender attends, or wishes to attend a church, the church board shall require that person to formally agree to the attendance/participation conditions document. A copy of the conditions for church attendance/participation agreement is attached in the Appendix*. Should that person refuse to agree and sign the agreement, that person shall not be allowed to attend church functions.
As long as that person remains honest and committed to God and to others, the local church shall encourage them to move toward treatment and recovery and shall commit their support as they continue. The church shall commit to providing a network of individuals who will hold the individual accountable as they grow in their relationship with Jesus Christ. As Seventh-day Adventists, we believe that spiritual health is attainable for all individuals and our hope and prayer is that we will all "grow in the grace and knowledge of our Lord and Savior Jesus Christ." 2 Peter 3:18
While we desire to afford a spiritual ministry to sexual offenders, it is imperative that our churches take reasonable steps to provide all of our members and guests with a safe and secure environment while on the church premises or while participating in Church activities.
The original copy of the agreement shall be sent to the Gulf States Conference of Seventh-day Adventists. Should a person under the jurisdiction of the agreement wish to transfer membership to another congregation, a copy of the agreement shall be furnished to the second congregation.
If the person in question has not been convicted of sexual misconduct but is known to have committed such offenses, the church leadership should consult with the Gulf States Conference for guidance in appropriate levels of restrictions and supervision.
Definition of a Chaperone: For the purposes of this agreement a chaperone shall be a mature adult of the same gender as participant, over 30 years of age, designated by the church board or board of elders, with no sexual misconduct history, and not a relative of the person defined in this agreement. A chaperone shall be provided a copy of this agreement, advised of its content and appropriate protocol should concerns arise, and willing to take responsibility seriously.
*Note: Please see pages copies of attendance/participation agreement.
Church — Member Notification of Death
It is the responsibility of the pastor, or in his absence the first elder, to notify the Conference Trust Department immediately by telephone of the death of any member giving basic information regarding the funeral times and location and follow up with obituary information for the Southern Tidings. Follow-up for an obituary:
Full name of deceased
Address of deceased
Date, time and location of the funeral
Date of birth
Date of death
Maiden name, if applicable
Survivor’s names and addresses
This is for the purpose of checking the Association files for possible wills or trusts held by the Association involving executor or trustee responsibilities.
Church — Membership of Conference Church
After a congregation has been organized into a "company" their membership is transferred to the Conference Church.
Geographically isolated members may unite with the Conference church, which is a body organized for the benefit of scattered believers who otherwise are without church privileges.
Aged and informed members who live adjacent to a local church organization should be members of the local church. It is the duty and responsibility of the local church to minister to such members. Such should not be transferred to the Conference church, which is not designed to function in place of the local church.
Although Conference officers are the officers of the Conference church, they should hold their membership in the church in the locality in which they reside. The Conference church is not intended to provide a church home for Conference workers. Ministers and workers should unite with the local churches in the community in which they reside.
The Conference President shall be the presiding elder of his Conference church, and the work normally carried by the church clerk and the church treasurer shall be handled by the Executive Secretary and Treasurer of the Conference. Any business normally conducted by a local church and its board shall, in the Conference church for which there is no board, be conducted by the Conference Executive Committee. They shall also appoint the delegates from the Conference church to attend their respective sessions.
Church — Organizing Into A Church
To go from an organized company to a church, a company must:
Have an attendance of 45 members and to have been organized as a company for a minimum of 12 months.
Keep a record each Sabbath of worship hour attendance for the last 12 months.
Demonstrate baptismal growth by winning souls to Christ in the past 12 months, not by transfer or biological growth, but growth by evangelism.
Demonstrate potential leadership in important areas of church administration. Also to list their evangelistic and outreach plans.
Have a steady tithe increase over the past 12 months.
Send a letter of request to Conference to become a church.
Send names and addresses of charter members four weeks before the organization.
Send names of church officers four weeks before the organization.
All this information must be received in time for the Conference Executive Committee to approve the organization.
(SDA CHURCH MANUAL "Organization of a Church")a
Church — Organizing Into A Company
Criteria for a group or branch Sabbath School to organize into a company.
Be in existence for a minimum of 4 to 6 months showing stability in meeting and attendance.
Be able to point to its mother church either as a planned outreach or at least to have a good relationship with an adjacent and already existing mother church.
Have between 25 and 30 members in regular attendance and to be able to demonstrate a systematic giving of tithes and offerings.
A request from the leader in writing to be organized as a company.
(SDA Church Manual "Organized Companies")
Church — Participation In Church Activities
Employees, including pastors, who are currently on probation status and/or involved in a dispute with the Conference or an owned or operated facility (church camps and schools) are not eligible to speak at or otherwise participate in Church activities.
Individuals, including pastors, who are no longer employed by the Conference and are involved in a dispute with the Conference or an owned or operated facility (e.g., church camps and schools) are not eligible to speak at or otherwise participate in Church activities.
Church — Remittances
Purpose of This Policy: To express to our treasurers, church boards, and pastors the importance of remitting tithe on a timely basis. The tithe that is remitted late is forwarded late to the Union, Division, and General Conference. Thus it affects the entire world church organization and ministry.
Remittance Procedure: From the last day of each month, the treasurer of the local church is to submit its remittance to the Conference Office by the 10th of the following month. The remittance is considered late after the 15th.
Example: Remittances as of July 31 (end of the month) would be due on August 15.
15 Days Late When the remittance is 15 days late, the Conference will notify the pastor and treasurer by either email or letter. The pastor is expected to contact the treasurer to find out the circumstances and to encourage the treasurer to quickly send in the remittance, and to help resolve the issue, if necessary. Then he is to reply to the Conference by e-mail, within one week (from the Conference's first contact). Example: Remittances as of July 31 (end of the month) would be late by 15 days after August 30.
30 Days Late When the remittance is 30 days late, and circumstances dictate, a letter is to be sent to the treasurer, church board, and pastor, asking for resolution in the remittance of tithe funds. The pastor is expected to respond to the Conference with a plan of action within 15 days of the Conference's 2nd contact, with resolution details, such as specific plans to resolve the late remittance. Example: Remittances from July 31 would be late by 30 days when received after September 15.
45 Days Late If the remittance becomes 45 days late, and the circumstances dictate, the pastor is to schedule and lead out in, a duly called board and/or church business meeting, in which a Conference official will also attend, for the specific reason of quickly resolving the tardy remittance.
Our Conference appreciates the hard work of our local church treasurers and each church's support of the world church through the timely remittance of the Lord's tithe. If we can be of assistance in any way, please feel free to contact us. Example: Remittances from July 31 would be late by 45 days when received after September 30.
Church — Signs
The Gulf States Conference will subsidize the church identification sign at fifty percent (50%) with a cap of a two thousand dollar ($2,000) subsidy for all churches who purchase a sign unless it has been included in the construction cost for which a subsidy has already been given.
Church — Stewardship Training
Since giving to the church is an act of worship each employee has the privilege and responsibility to be faithful to God with their funds. They are also to help their congregations and students to love and appreciate God to the extent that they are willingly and liberally encouraged to return their tithe and give their offerings to the church.
Refer to the "Informed Guide to Giving" brochure to explain how the funds are to be given and how they are used.
Church — Treasurer
Church treasurers have a responsibility to maintain accuracy and confidentiality. Some accounting knowledge and a sense of business to make wise decisions as it relates to identifying problems that may arise would be helpful.
They must provide the church board with informative monthly statements that enable them to make proper decisions on the facts given. Monthly remittances to the Gulf States Conference need to be received by the tenth of the following month. (See GSC Remittance Policy)
The Gulf States Conference Treasurer's Manual for Local Churches and Schools is available at the Conference Office. Applicable pages of this policy book will be provided to the treasurer.
Church & School — Building/Purchase Projects
Please request a checklist for "Purchasing a Church/School Building" or a checklist for "Building a Church/School Building."
Properties - The title to all churches, parsonages, schools, and all other owned properties shall not be held by local churches, local schools, individuals or trustees. Titles to such properties shall be held in the name of the Gulf States Conference Association of Seventh-day Adventists.
Because of legal implications, great care must be exercised in the purchase and selling of properties owned by the Gulf States Conference Association. It is imperative that any agreement to sell or purchase properties be first approved by the Gulf States Conference Association Board, whose officers alone have the right to sign all legal documents for the Gulf States Conference Association.
Building Projects - In the purchase of properties or buildings, or the construction of buildings -- whether for churches, schools, or otherwise -- great care should be exercised to not undertake financial obligations which would embarrass the constituent members of such entities. In all building undertakings, the Gulf States Conference Executive Committee shall give careful counsel; as the case may warrant, taking into consideration the size of the congregation, its financial strength, and location of the proposed building, and other pertinent matters.
Commitments to purchase or building shall not be made, or building operations began, until:
The purchase has been approved by the Gulf States Conference Association Board of Trustees.
All financial and building plans have been approved by the Gulf States Conference Executive Committee.
Fifty percent of the entire cost of the project, including initial furnishings, is in hand, either in cash or in readily convertible assets; provision for paying the remaining 50 percent must be arranged to the satisfaction of the Gulf States Conference Executive Committee. In the case of construction, the work shall proceed and financial obligation is incurred only as funds are available.
In cases wherein the judgment of the Gulf States Conference Executive Committee shall deem it advisable, a church may be authorized to borrow up to 300 percent of its annual tithe, or 50 percent of the project cost, whichever is less. In special cases, an exception may be made to the percentage by the Union Committee if a recommendation by the local Gulf States Conference is involved.
Approval:
Projects exceeding $50,000 - shall be approved by the Gulf States Conference Executive Committee.
Projects exceeding $3,000,000 - shall be approved by the Union Committee.
Borrowing may be for a period not to exceed fifteen years. The Southern Union Revolving Fund, with its lower interest rate, has been developed to assist in these construction projects.
Liability insurance coverage for all building contracts, Builder's Risk Insurance for the building under construction, and proof of contractor's and subcontractor's workers' compensation coverage must be submitted for approval to the Gulf States Conference Executive Committee and Adventist Risk Management before final acceptance of building contracts can be made.
Building Subsidy - The Gulf States Conference gives assistance to churches and schools (excluding daycare centers) that embark on the building, adding, or major remodeling or repairing projects. The source of funding for this assistance is the Church Development Funds and is subject to the approval of an application submitted to the Gulf States Conference Executive Building Committee. It is based on the actual building cost* excluding volunteer labor and the availability of funds and at the following percentages:
Ten percent of the first $50,000 of actual building cost
Five percent of the remaining actual building cost
The ceiling for the Gulf States Conference subsidy is $100,000 to any one church or school for any single project.
The total assistance for GSC Building Project is $ 7,500
*In cases where a congregation sells its present facilities the actual building cost will be calculated by subtracting the selling price of the present facilities from the total cost of the construction of the new facility.
Note: These funds are not loans but are in fact gifts to the church and will be provided only so long as funds are available.
Sources of Funding for Local Building Projects
Southern Union Revolving Fund Loan - See "Revolving Fund."
Laymen's Church Development Foundation (LCDF) Loan - These funds are provided through special donations from individuals in our Gulf States Conference. When a church requests an LCDF loan the Gulf States Conference Secretary will present the request to the Gulf States Conference Executive Committee to vote approval of the loan request.
Requests for Southern Union Revolving Fund, LCDF or Church Development Fund loans or grants must be applied for through the Gulf States Conference Executive Secretary's office and approved by the Gulf States Conference Executive Committee.
Rent
Churches who would like to rent their facilities out the need to first contact the Conference Executive Secretary’s office for further instructions.
Church & School — Building Use by Other Organizations
If denominational facilities are leased, rented, or loaned to nondenominational organizations, they shall be required to provide a certificate evidencing general liability insurance of $3,000,000, and an "additional insured" endorsement naming the Gulf States Conference Association of SDA which holds the title to the facility as "additionally named insured." In addition, the nondenominational organization shall sign an agreement holding the denominational owner harmless from any liability resulting from use of the facility. Insurance shall be from an insurer rated a Class VII or better from A.M. Best. Coverage shall remain in force for the duration of the usage.
Also, see the section under Insurance.
Church & School — Bus Safety and Operation
Church, Camp, School, and Day Care Bus Safety and Operation:
The definition of church, camp, and school buses includes all vehicles designed for nine or more passengers excluding the driver.
Bus Use – Buses shall be used only for official activities of the Seventh-day Adventist Church and shall not be loaned, leased, or rented to individuals or non-SDA organizations.
Maintenance – Each bus shall be systematically inspected and shall adhere to a regular maintenance schedule with all chassis, suspension, steering, and brake work to be done by qualified mechanics. A copy of the maintenance schedule and all other written records of maintenance shall be kept current and available for review by the Treasury Department.
Driver Qualifications – Each driver shall be properly licensed for bus driving, be at least 21 years of age, and shall have fulfilled prescribed hours of training as required by local law.
Driver Record – Prior to driving, the motor vehicle record of each driver shall be obtained from state records and reviewed. Each driver shall have an acceptable driving record with not more than two traffic citations, one at-fault accident, or a combination of not more than one traffic citation and one at-fault accident during the previous two years. When a driver does not meet the above driving standard while driving any vehicle, he shall not be assigned to or retained for a bus driving position.
Daily Inspection – Before operating the bus, the driver shall ensure that the bus is in safe mechanical condition, is equipped as required by law and that all equipment is in good order. If immediate repairs cannot be accomplished, substitute transportation shall be arranged.
Load Capacity – Buses shall not carry more than the official -rated load capacity.
Restriction – Any passenger van designed to carry 15 passengers is not covered by ARM (Adventist Risk Management) and therefore is not to be utilized for any school or church function.
Church & School — Cell Phone & Handheld Device
Gulf States Conference recognizes that our employees are our most valuable assets and the most important contributors to our continued growth and success. Gulf States Conference is firmly committed to the safety of our employees and will do everything possible to prevent workplace accidents.
Gulf States Conference is committed to providing a safe working environment for all employees and recognizes that driver inattention is a factor in a high percentage of motor vehicle accidents. To further this goal, Gulf States Conference has developed a Cell Phone and Handheld Device Use Policy, effective immediately. A handheld device may include cell phones, smartphones, pagers, GPS and other communication or mapping devices.
When driving on business, or driving while conducting business on behalf of Gulf States Conference in any other manner, the following applies:
Allow voicemail to handle your calls and return them when safe.
If you need to place or receive a call, pull off the road to a safe location and stop the vehicle before using your phone, or ask a passenger to make or take the call.
Do not read or send text messages or emails while operating a vehicle.
Do not access the Internet while operating a vehicle.
Inform regular callers of the best time to reach you based upon your driving schedule.
Set up GPS systems before beginning the trip. If changes are necessary, find a place to safely pull off the road and make the appropriate changes.
The only exception to this policy is for calls place to 9-1-1. If placing an emergency call, keep the call short and use hands-free options. This is the law.
Download the Device Form Here.
Church & School — Church Manual
Standard and Practices - The standards and practices of the church are based upon the principles set forth in the Church Manual, published by the General Conference. These principles are to be followed in all matters pertaining to the administration of local churches both within the church and in its relationship to the higher organization, the Gulf States Conference. No attempt should be made by any employee to set up standards of membership or to make, or attempt to enforce, rules or regulations for the church which have not been adopted by the general body of believers and which are not set forth in the Church Manual.
Church & School — Early Childhood Education Centers
The Southern Union Conference and the Gulf States Conference has requested that the Office of Education oversee the operation of its Early Childhood Education (ECE) Centers formerly referred to as Day Care Centers.
The following policies apply to all day care centers operated by Gulf States entities:
All ECE centers must be licensed by the appropriate Department of Health and Rehabilitative Services of the States of Florida, Mississippi, and Alabama. Evidence of licensing or application for a license must be filed with the Office of Education before the facility may begin operating. In addition, current ECE center policies and procedures as outlined by the Southern Union Gulf States Conference and Adventist Risk Management must be followed. – specifically, those outlined in the Southern Union Education Codes: 6000-6051 and 7000-7600.
Centers must agree to either participate in the Gulf States Conference Office of Education student accident program or present evidence of having another adequate student insurance program.
ECE centers must carry at least three million dollars ($3,000,000) of liability insurance. This must be obtained through Adventist Risk Management.
All ECE centers must meet safety requirements set forth by the state they operate in and the Southern Union Conference Office of Education. All facilities must be visited by the Gulf States Conference Office of Education at least once a year for compliance with standards established by the Southern Union Conference Office of Education (SUCOE). Visitations may be expected anytime during regular operating hours.
Copies of regular and emergency inspection reports from Health and Rehabilitative Services must be sent to the Conference Office of Education.
ECE centers are subject to a financial internal review by the Conference internal auditing service.
ECE centers may offer programs for children from infancy through pre-kindergarten.
ECE operations and daily programs are to be conducted as separate entities from a regular school program. ECE centers are NOT a part of the academic curriculum of the kindergarten and primary grades of a school.
The school principal or other professional instructional personnel employed by the Conference are NOT to be responsible for the management of or involved in the daily operation of, ECE centers.
It is strongly recommended that all employees and especially all directors and employees of ECE centers operated by Conference entities must be members of the Seventh-day Adventist Church.
ECE centers will be responsible for the cost of liability insurance and employee Worker's Compensation coverage.
Contact the Office of Education for additional information.
Church & School — Employees
Courtesy Payroll by the Gulf States Conference - Employees vs. Independent Contractor
"Churches and schools often hire employees to perform certain functions for their organization. Duties for which individuals often get paid include treasury, secretarial, and janitorial duties. Employers are required to withhold the appropriate taxes from employees and remit the taxes to the IRS and the State Department of Revenue. In addition, employers are required to comply with wage and hour regulations (including paying time-and-a-half for over 40 hours in a week), submit a 941 form quarterly, issue W-2 forms at year end and provide Workers Compensation Insurance to cover job-related injuries." (Treasurer's Manual for Local Churches and Schools, II.16)
Since most local organizations are not set up to easily handle these withholding and reporting functions, the Gulf States Conference is willing to process the local entity's payroll and the corresponding reporting as a courtesy. Before payroll for an individual may be processed, properly completed W-4 and I-9 forms must be forwarded to the Gulf States Conference within 3 days of start of employment. Then the church or school simply needs to complete a "Local Payroll Report" and submit it with a check for the appropriate costs to the Gulf States Conference by the 15th of each month the individual is to be paid. The Gulf States Conference will then issue the paycheck and take care of the rest of the responsibilities.
All locally funded employees of any institution operated by the Gulf States Conference must be paid through the Gulf States Conference's payroll program. Institutions may not maintain separate employee payrolls from the Gulf States Conference payroll program. In addition to the forms required for federal and state compliance as described above, locally funded employees must also submit the following forms to the office of the Secretariat for processing:
1. A completed and signed employment application issued by the Gulf States Conference.
2. A signed Notice and Authorization Form for Employment Background Screening.
3. A signed Gulf States Conference Employment Screening Form.
Work authorization from the Immigration and Naturalization Service (INS) is the primary responsibility of the employee to obtain and maintain. Failure to do so will necessitate the termination of employment.
Locally funded church and school employees are not eligible for benefits of regular, full-time employees hired directly by Gulf States Conference administration.
The Gulf States Conference does not charge anything for this payroll service; however, there are some normal costs of being an employer the church or school must bear. In addition to the paid amount, the church or school must remit to the Gulf States Conference an amount for the employer's portion of Social Security taxes (currently 7.65% of the person's pay), and an amount for Workers Compensation Insurance at current rates.
Some have incorrectly classified certain workers as "independent contractors", and therefore have not felt the need to withhold taxes and perform the other necessary reporting. Entities must be very careful to ensure that all workers are being handled and reported correctly. Neither the employer nor the worker can "deem" the worker to be an independent contractor. A signed independent contractor agreement does not necessarily free the employer from the legal obligations of being an employer. The fact that a worker is temporary part-time does not give the employer the right to treat them as though they were not an employee.
Following are examples of the criteria that would indicate a worker is an employee and not an independent contractor:
Perform services on a regular and continuous basis.
Received instructions as to how and where the work is to be performed.
May have a set number of hours.
Is paid by the hour, week or month.
Uses the organization's equipment.
Performs services only for the organization and does not make the services available to the general public.
Does not have his or her own Workers' Compensation insurance.
Has a set schedule or routine established by the organization.
Is not at risk of financial loss.
If a worker in your church or school falls under any one of the descriptions above, more than likely that worker is an employee.
If a worker is "an independent contractor and receives more than $600 in a calendar year, then the church or school is required to issue that individual a 1099-MISC form. The treasurer should ensure that this form is issued to the worker and the IRS in a timely manner and in accordance with the tax code." (Treasurer's Manual for Local Churches and Schools, II.16)
Church & School — Loans
Church Loans - LCDF-The Lay Committee Development Fund was set up to assist churches with up to $25,000 for building projects. Contact Treasury for current rates and availability.
Revolving Fund - Southern Union Conference - The Southern Union Conference Revolving Fund is approved by the General Conference of Seventh-day Adventist and managed by the Southern Union Conference Association of Seventh-day Adventist. Its purpose is to make loans available to Conferences, churches, and schools for the financing of building projects. It was established to provide financing for church projects at a reasonable interest rate and to provide an investment vehicle for trust funds. (See Quick Facts sec. 8000 #17)
All trustor deposits are accepted on 90-day demand notes. (See Quick Facts sec. 8000 #17)
Funds can be invested in the Revolving Fund through a trust agreement with the Gulf States Conference Trust Services Department.
Churches may also invest in the fund as long as it is not treated as a short term investment vehicle.
Church & School — Pastor Educator Relationship
The pastoral and teaching ministries are closely linked in their ultimate objectives. Both are concerned with the salvation of the individual, and minister to the same families. Together they form a team ministry for building up the Church of God.
The pastor, as leader of the local church, is responsible for the church and its programs. As such, the pastor can be considered the "team leader" of the overall programs of the church, of which the school is one. The educator has the responsibility to be part of the church leadership team with primary responsibility for the day-to-day operation of the school. It is imperative that there be a good working relationship between the pastor and educator. In this team ministry, no one is the "boss", rather each has a specific assignment and responsibility. There is to be mutual respect for these responsibilities.
The educator may involve the local church pastor in the life of the school by inviting the pastor to participate in a wide variety of activities, i.e. at worship, baptismal classes, classroom presentations, recreation, field trips, Weeks of Prayer, and Home and School Association meetings. The pastor's visible role in actively supporting the school is essential for a successful school program. Likewise, the pastor should involve the school staff in a visible manner in the church programs in or with age groups different from their teaching assignments.
In addition to providing a quality academic program, the school contributes to the overall ministry of the church by serving as a training ground for future leadership, providing a firm doctrinal foundation for the church's membership, serving as a bastion for upholding standards, focusing on a life of service, and being an effective evangelistic program for children and youth.
Church & School — Personal Accident Insurance
NEVER ADMIT FAULT FOR ANY INJURY AND NEVER SAY OUR INSURANCE WILL PAY ALL THE BILLS!! Rather give them immediate care and first aid, if necessary, and inform them you will report it to your insurance carrier. You personally may be responsible for the bill if the insurance policy or limits will not cover it.
Guests and Members - The Conference provides to the churches and schools an on and off premises $5,000 secondary medical premise coverage for anyone injured during regularly scheduled activities. Claim forms may be secured from the Treasury Department.
Student Accident - The entrance fee for each student includes an insurance premium for student accidents. Please contact the Education Department for claim forms.
Liability - See the section on INSURANCE-LIABILITY for a full description of this policy.
Volunteer Labor - The Conference provides this coverage to assist in payments for injury to volunteer workers. Claim forms may be secured from the Treasury Department.
Worker's Compensation - All full or part-time employees on the Conference payroll are eligible for Worker's Compensation benefits if injured on the job. The states of Alabama, Mississippi, and Florida require that the employer must notify them within 7 days of the injury. Please CALL the Treasury Department as soon as possible for details.
Churches or schools handling payroll locally must provide Worker's Compensation for employees not on Conference payroll. The church or school must provide a waiver of subrogation to the Conference.
Worker's Compensation insurance is no-fault type insurance, which means it pays regardless of fault or carelessness on behalf of the employee or the employer. Benefits paid would be medical expenses and up to two-thirds of the weekly average salary (non-taxable). Normally the Conference would continue full salary during time missed from work. If an employee receives an additional Worker's Compensation paycheck he should report the amount received to the treasury. The Conference pay will be reduced by the amount of the compensation check so that portion may be considered non-taxable to the worker and still allow full payment to be received.
Church & School — Property Insurance
It is the responsibility of the local church or school to inform the Conference treasury department of any new buildings, additions, extraordinarily expensive contents, sheds, etc. Off-site equipment that requires additional coverage for property insurance needs to be specifically listed. Cancellation of all or a portion of the policy should be made when there is a sale or destruction. Contents coverage is necessary for those renting facilities from other organizations. Contents coverage also provides coverage for theft of offerings.
All owned property is titled in the name of the Gulf States Conference Association and all properties must be insured under a self-insured program with Adventist Risk Management Services. Having our own denominational organization allows for higher coverage, fairer claims, and administration at modest premium rates. Group coverage facilitates easier Conference protection of all properties and denominational assets. General liability coverage follows insured properties. Each local organization is responsible for payment of its own property insurance through the Conference.
All claim forms can be secured through the Treasury Department. Complete all claim forms and submit to the Conference insufficient time for the 30-day deadline for reporting.
Church & School — Records
It is strongly recommended to each local church that appropriate and adequate storage facilities be made available for church and school treasurer's records and supplies, and the records of the church clerk. It is recommended that storage facilities be provided for these records to secure them under lock and key. For church organizations not owning their own property, that church officials should be provided with a cabinet, preferably fire rated, which can be kept locked at all times when not in use.
Ownership of and Access to Records - "All of the accumulated treasury records are the property of the local church or school. The treasurer should deliver all of the records to his/her successor. Any supplies, manuals, and equipment that are not the personal property of the treasurer should also be passed on to the new treasurer. Since most of the records held by the treasurer contain sensitive and confidential information, access to these records should be restricted to the treasurer, assistant treasurer, and pastor or principal." (Treasurer's Manual for Local Churches and Schools, II.18, p.12)
Audits (Reviews) - It is the responsibility of the Gulf States Conference treasurer to arrange for regular audits (reviews) of the church and school books. This is scheduled at varying times during the year and is not necessarily when church officers change. It is the responsibility of the organization being audited to have available all the records necessary to make a meaningful audit. Those items must include bank statements, canceled checks, receipts, invoices and statements, savings account statements, tithe envelopes for churches, accounts receivables for schools and minutes for all committee meetings. Other records may be required as requested by the Gulf States Conference auditor.
Retention of Records - Following is a schedule of how the long certain church and school treasurer's records should be kept. Please note that no records should be disposed of until they are audited, even if they meet the retention period criteria.
The following records should be retained according to the schedule listed:
Permanent
Six (6) Years
Six (6) Years
Until Audited
Permanent
Permanent
Permanent
Permanent
Permanent
Employers must retain original I-9 forms for three years after the date of hire, or one year after the date employment ends, whichever is later. The forms should be stored separately from other personnel files.
Permanent
Six (6) Years
Permanent
Audit Reports
Receipt
Checks
Tithe Envelopes
Receipt and Disbursement
Journals/churches
Clerk’s Records Book
Legal Documents
Minutes of Meetings
Personnel Records
W-4’s
Applications
I-9’s
Receipt and Disbursement
Journals/schools
Correspondence
Blueprint
Church records which have met the retention period and have been audited may be destroyed by being shredded or burned. (See Treasurer's Manual for Local Churches and Schools, II.20)
Church & School — Tax Exemption
Property
Alabama/Mississippi
Churches, Schools, and Conference office have automatic exemptions when the tax assessors' office knows it is a church organization.
No annual filing is needed to date.
Vacant land is not exempt until built on unless small and connected to a church or school. Florida
Some counties are requiring annual cards to be signed that validate the property is NOT still being used for religious purposes. Be sure to send the card or send to the Conference Treasurer.
Sales & Use Tax
Alabama
Churches must all pay sales and use tax("Use tax" is paid on an honesty basis where we send the tax to Alabama for items shipped in from out of state when no tax was charged).
Some exceptions apply for weekly periodicals and journals used in church services.
Schools are sales and use tax exempt.
Florida
Churches and schools are exempt from sales and use tax.
Mississippi
Churches must pay sales tax but are exempt from use tax. (See definition of "Use Tax" above.)
Personal Use
Where sales tax is exempt, no individual should use the organization to obtain personal use merchandise as this is illegal and will jeopardize the exemption for the religious or educational entity.
Church & School — Three-way Student Aid
The Conference has a provision for granting student aid funds to worthy students attending Bass Memorial Academy. This policy is not for general application to all students.
The Three-Way Student Aid Plan is shared on a one-third basis by the local church, the Conference and the school. Participation is as follows:
DormVillage/CommunityLocal Church$750.00$350.00AnnuallyGulf State Conference$750.00$350.00AnnuallyBass Memorial Academy$750.00$350.00AnnuallyTOTAL$2,250.00$1,125.00Annually
After the local church board decides if the student' needs assistance the church clerk should send the application along with a check for the church's share to Bass Memorial Academy, The academy will then bill the Conference for its share.
It is understood that parents and relatives will not be permitted to make a specific contribution to the local church student aid fund for their son, daughter, or relative, with the thought in mind of having it sent on to the Conference and school for matching funds.
A parent receiving an educational scholarship grant from an SDA organization or institution is not eligible to receive Three-Way Student Aid Funds.
Church & School — Vehicle Insurance
Adventist Risk Management must be used for insuring vehicles.
Coverage needs to be:
Liability Personal/Property$ 1,000,000Medical Payment$ 5,000Collision Deductible$ 500Comprehensive Deductible$ 250
Church School — Substitute Teachers Recommendation
Substitute Teaching
The Substitute teaching policy 3580 in the Southern Union Education Code will apply.
Salary
The recommended daily rate for substitute teachers is on a sliding scale of $50.00 - $90.00 with specific amounts being determined by the local organization considering non-degreed, degreed, and certified teacher.
If a substitute teacher is needed for a longer period, the problem of continuing payments to the substitute as well as to the regular teacher should be studied by the administration of the employing organization.
Note: The cost of employing a teacher to substitute for a conference-employed teacher on leave due to the birth or adoption of a child will be equally shared between the local elementary school and the Gulf States Conference for a maximum of six weeks.
Church School — Teacher Pupil Ratio
The minimum enrollment standards for Seventh-day Adventist church schools requesting conference subsidization of its staffing is as follows:
1 Teacher School - 6 Students
2 or More Teachers - 10 Students to each teacher subsidized by conference funds
Compliance to this standard will be measured by the opening report that must be completed at the end of the 3rd week of the conference school calendar.
When a school falls short of its minimum enrollment requirement, the school will be Placed on Notice by the Board of Education.
Being Placed on Notice means:
That the school's proposed budget for the following school year must be accompanied by a form provided by the Office of Education. It must be signed by the Pastor(s) from the constituent church(es), the church treasurer(s), and the school board chairperson.
This form must confirm the willingness of the church(es) and the school to assume a pro-rated cost of a teacher's salary and benefits (as pre-determined by the Gulf States Conference Treasurer's office).
If the enrollment of a school Placed on Notice does not meet the minimum requirements in the following year's opening report, the school will begin additional charges based on a percentage of the enrollment shortfall at the end of September of that year and continue so till the submission of the next opening report.
A school will be Placed on Notice or taken off from being Placed on Notice at the time each opening report is submitted to The Office of Education.
The pro-rated cost of a teacher's salary is applicable to each teacher falling short of the minimum standards established by The Gulf States Conference Board of Education.
Example A: If a school has 3 teachers, it should have a minimum of 30 students.
If that school's opening report reflects an enrollment of 25 students, the school will be Placed on Notice since they are 5 students below the minimum enrollment requirement for a 3rd teacher.
If the following year's opening report indicates an enrollment of:
25 Students - 2 teachers' salaries will be at the regular conference-subsidized cost.
The cost for the 3rd teacher will have an additional charge of 50% of the difference between the regular charge and the total average teacher cost (10% per student shortfall) appropriated to the regular cost by the school for each teacher.
15 Students - 1 teacher's salary will be at the regular conference-subsidized cost.
The cost for the 2nd Teacher will have an additional charge of 50% of the difference between the regular charge and the total average teacher cost (10% per student shortfall) appropriated to the regular cost by the school for each teacher.
The cost for the 3rd Teacher will be at full cost without conference subsidization.
Example B: If a school has 1 teacher, it should have a minimum of 6 students.
If that school's opening report reflects an enrollment of 4 students, the school will be Placed on Notice.
If the following year's opening report indicates an enrollment of:
4 Students -
That teacher's salary will incur an additional charge of 34% of the difference between the regular charge and the total average teacher cost (17%** per student shortfall) appropriated to the regular cost by the school for that teacher.
Church School — Teacher Subsidy
All schools must have their entire January account balance paid in full by February 28 each year or they must drop one teacher for the following school year.
If a school determines they will be unable to meet this date they must submit a contingency plan by January 1 for approval by the Education Executive Committee. If the contingency plan is not accepted then the school will be required to meet the February 28 deadline for payment or forfeit one teacher for the following year.
This policy requires that all schools keep their payments up to date with the Gulf States Conference, and February 28 coincides with the budget deadline date and teacher contract date. The amount due by February 28 is the actual January 31 Gulf States Conference statement balance which includes the February teacher charge. Preparations to determine how to make this payment should be made one or two months before the due date because of the consequences of not making the payments on time (it may be necessary to borrow the money or to have the church fund the difference). In any case, this date should not be ignored.
This policy will help our schools to remain in a financially solvent condition and by encouraging them not to hire additional teachers or maintain additional teaching staff that they cannot afford. The monthly discount plan will remain in effect.
Church School — Treasurer
The church school treasurer has a very responsible job that requires a good knowledge of accounting and business. He/She is responsible for making up a balanced budget annually in collaboration with the local school board (preferably "weighted") and submitting it to the Gulf States Conference Board of Education for approval. Financial statements need to be presented to the school board monthly.
It is necessary that all accounts with the Gulf States Conference be remitted promptly as teacher's salaries must be paid monthly. If the school cannot monitor closely its expenditures, the operation of the school may be in jeopardy. It is also necessary to be able to collect the tuition charged.
The Gulf States Conference Treasurer's Manual for Local Churches and Schools is available at the conference office. Applicable pages from this policy book will be provided to the treasurer.
Church School — Opening & Closing
The Opening of a Church School
The Gulf States Conference Office of Education must be informed before any decision is made, and a representative must be present when any official action is taken. These procedures must be followed when opening or re-opening any Seventh-day Adventist school, even where the teacher is to be locally church-employed.
The local church and the Gulf States Conference are jointly responsible for the operation of a Seventh-day Adventist church school. Both organizational levels have responsibilities that require long-range commitments, planning, and budgeting. It is essential therefore that a flow of effective communication be maintained as plans progress for the opening or reopening of a church school.
The Gulf States Conference, as the owner of the property and the legal entity responsible for operating the school, must make investments and financial commitments based on budgeted funds and expected payments from the local church. It is important, therefore, that the conference is involved in the planning from the beginning.
The local church bears a large portion of the responsibility and expense for operating the school. It must be determined that the church indeed has the resources and the commitment to fulfill this responsibility before proceeding with any definite plans.
When a church group has an interest in starting or reopening a church school, the following procedures must be met:
Preliminary discussions and needs studies should be conducted in the local church to determine the degree of interest and the viability of the project.
A long-range projection of the school's future should be determined. Schools should not be allowed to open and close for a year or two, but rather the decision should be made based on at least a three-year projection and a commitment to operate the school. A minimum enrollment of six students should be assured.
As early as possible, a representative from the Gulf States Conference Office of Education should meet with the board or study committee to explain all policy issues and ramifications – specifically those outlined in the Southern Union Education Codes: 3110, 5000, 5002, 5003 and 5005.
A request for conference support to subsidize the Full-Time Equivalent teaching position(s) should be made no later than the end of October so that it can be included in the operating budget for the following year. If a locally employed teacher is anticipated, this arrangement and the teacher must be approved by the Gulf States Conference Office of Education and the K-12 Board of Education.
A meeting of the school constituency of the church in a business meeting is required before a school can be opened or reopened. Neither the school board nor the church board has the authority to open or close a school.
After the decision has been made to open a school, a school board should be formed to begin making specific plans. The school board members should be informed of all requirements found in the Southern Union Education Code, Southern Union School Board Manual and the operating policies of the Gulf States Conference. The Office of Education should be involved with the school board as definite plans are being laid, to assist in organizing the school, obtaining a teacher, etc.
Closing of a Church School NEW*
The Gulf States Conference Office of Education must be informed and involved early in this process, and a representative must be present when any official action is taken. These procedures must be followed when closing any Seventh-day Adventist school, even where the teacher is locally church-employed.
The local church and the Gulf States Conference are jointly responsible for the operation of a Seventh-day Adventist church school. Both organizational levels have responsibilities that require long-range commitments, planning, and budgeting. It is essential therefore that a flow of effective communication be maintained so that neither organization is caught by surprise when unfortunate situations develop that necessitate closing the school.
The Gulf States Conference, as the owner of the property and the legal entity responsible for operating the school, must make investments and financial commitments based on expected funds from the local church to partially fund these commitments. It is the responsibility of the Conference to make every effort to collect these funds and to give adequate and timely notice before it can close the school for lack of payment of the school account by the church.
Other situations that might necessitate the Gulf States Conference K-12 Board of Education to enact a decision to close a school could include safety problems, disasters, inadequate facilities, failure to comply with governmental and legal regulations, immoral or abusive behavior on the part of the teacher, or a low enrollment (below six students). While these circumstances may require immediate action on the part of the Conference, every effort will be made to make temporary arrangements or replacements as soon as possible.
The local church might find it necessary to close the school for lack of finances, enrollment, or commitment by its members. In such cases, the following procedures must be met:
A long-range projection of the school's future should be determined. Schools should not be allowed to open and close for a year or two, but rather the decision should be made based on at least a three-year projection. If possible, a way should be found to "prop up" the operation for the short term if it is determined that there is future potential for the successful operation of the school.
As soon as a possible problem is realized, and certainly several months before the end of the school year, the local church, independently or through the school board, should alert the Gulf States Conference Office of Education of the possibility that the school might close.
As early as possible, a representative from the Office of Education should meet with the school board and/or the church board to seek a solution and to explain all policy issues and ramifications. A meeting of the school constituency or the church in a business meeting is required before the school can be closed. Neither the school board nor the church board has the authority to open or close a school.
When it is determined that the closing of the school is inevitable, necessary steps must be taken to inform the parents and the teacher(s), to finish the school year, and to close out the operation of the school properly.
Financial obligations and other commitments of the school must be cared for appropriately, or arrangements made to do so as soon as possible.
The Gulf States Conference and the church will assist the teacher and the students in finding other Seventh-day Adventist schools if it is possible.