2018 Annual Report of the Congregation - WordPress.com · 2019. 2. 7. · 2018 Annual Report of the Congregation Emanuel Lutheran Church 200 Greenwood Street Worcester, MA 01607 Page

2018 Annual Report of the Congregation

Emanuel Lutheran Church 200 Greenwood Street Worcester, MA. 01607

Annual Meeting of Emanuel Evangelical Lutheran Church

Worcester, Massachusetts

Sunday, February 10, 2019 – 10:45 AM

AGENDA AND TABLE OF CONTENTS Call to Order, Robert’s Rules; Adoption of Agenda ~ Amy Bernard

PAGE Minutes: Congregation Annual Meeting – February 25, 2018 1/2 Minutes: Congregation Meeting – December 2, 2018 3 Current Council Members 4 Pastor’s Report 5 Pastoral Acts 6

MINISTRY/MISSION COMMISSION REPORTS Ministry/Mission 7/8 Music Ministry 11 Chancel Guild 9 Sunday School 12 Lutheran Church Women 10

MANAGEMENT & FINANCE COMMISSION REPORTS Management Commission 13 Investment Subcommittee 15 Finance Commission 14 Adopted Budget for 2019 16

FINANCIAL STATEMENTS Balance Sheet 17 Music Fund 28 Financial Secretary’s Report 18 Building and Repair Fund 29 Treasurer’s Report 19 Scholarship Fund 30 Stmt. of Changes in Gen. Fund Bal. 20 Project Help 31 Thrivent Financial 21 Coffee Fund 32 Thrivent Recap 22 LCW 33 Endowment Fund 23 Sunday School Fellowship 34 Endowment Fund Breakdown 24 Petty Cash 35 Memorial Fund 25 Auditor’s Sheet 36 Memorial Funds Balances 26/27

OLD BUSINESS

NEW BUSINESS

Adoption of Constitution Facilitating the Future

Recognitions Adjournment


Emanuel Lutheran Church 200 Greenwood Street Worcester, MA 01607 Page 1

EMANUEL LUTHERAN CHURCH ANNUAL MEETING

February 25, 2018

An Annual Meeting of the Emanuel Lutheran Church Congregation was duly called and held on

Sunday, February 25, 2018, following worship. A quorum being at hand, the meeting was called

to order in the Fellowship Hall at 10:45am by Jon Bartelson. Council members were also on

hand.

Copies of the 2017 Annual Report of the Congregation were distributed in advance of the

meeting. Following review, all motions duly made and seconded, it was unanimously

VOTED: To approve all articles in the first section, including meeting minutes from

March 19, 2017 and December 10, 2017, the list of Council members, Pastor

Connery’s report, and the list of Pastoral Acts.

Jon B. thanked the Council and mentioned that they are about to embark on a renewal process for

the church/congregation.

The Commission Reports from Ministry and Management were reviewed, and it was

unanimously

VOTED: To approve reports received from Commissions, Committees and Groups and

incorporated as part of the 2017 Annual Report of the Congregation.

Management and Financial Reports were reviewed and discussed. Jon B. made a special note

about Jon Stapel, of the Management Commission, and his work for the church, especially the

roof repairs. Russ Luthman pointed out that Spring is right around the corner and volunteers are

needed to help with yard work, maintenance, etc. A nice yard and building makes it welcoming

and makes the church look like we are open.

In the Financial Reports, Jon B. drew attention to the difference in the starting and ending

balance (ending balance is lower). This is primarily due to the roof expenses, and that money

will come back to us over the next four years. There was also attention to an error on the Budget

Page (page 16), which has incorrect years.

On motion duly made and seconded it was unanimously

VOTED: To accept all 2017 Management and Financial Reports as submitted, except for

the error on page 16.

There was no old business to discuss. For new business, Joe C. brought up using the Sheriff’s

Office for year work and maintenance in April. He will manage this process, but will need

someone to help go get lunch for the workers.



Russ L. requested that everyone focus on better communication in newsletters, bulletins, etc. to

bring attention to collections, activities, events, etc. Jon B. indicated he will have a section in the

newsletter for council activities, too.

Renee mentioned that we will hold our Annual Yard Sale on Saturday, May 5, 2018.

The meeting was, on motion duly made and seconded, unanimously

VOTED: To adjourn.

Respectfully submitted,

Pam French



EMANUEL LUTHERAN CHURCH

CONGREGATION MEETING A meeting of the Emanuel Lutheran Church Congregation was duly called and held on Sunday, December

2, 2018, for the election of council members for new terms, and to adopt the 2019 budget.

A quorum being at hand, the meeting was called to order in the Sanctuary after worship by Council Chair

Jon Bartelson.

The nominees for the 2019 Council are:

Pam French Amy Bernard

Caitlin Quinn Jon Stapel

A motion to accept the nominations was approved and all nominees were elected.

The 2019 proposed budget was introduced and a few items were noted. Lisa Voellings provided an

excellent overview of the proposed 2019 budget, the thought process behind the numbers as it compares

to 2018, and answered questions. The 2019 budget is lower than 2018, accounting for changes to some of

the funds based on analysis and trending.

A few questions came up that were answered. A request was made for more detail around income; what

is weekly offerings, what is other donation like memorial fund, etc.

A motion to approve the budget was granted and all agreed to adopt the proposed budget for 2019.

Russ Luthman spoke about the importance of the entire congregation taking responsibility for our future,

and not just the council.

Jon reviewed the fact that our constitution needs to be updated before we can begin calling a new Pastor,

and that everyone should watch for more information about that coming up in the next few weeks.

There was no new business. The meeting was adjourned.


Pam French



Council Members and Staff ~ 2018

Council Members

Name Address Home #/ Cell # Email Term Ends 1/1

Commission

Jon Bartelson 98 Wilson St., Northbridge 01534 (774)545-9005(h)/(508)735-6697(c) [email protected]* 2019 Finance Caitlin Cavanaugh 5 Michigan Rd., Worcester, MA 01606 (774)275-1391(c) [email protected] 2019 Ministry Jonathan Stapel 50 Pine St., Leicester, MA 01524 (508)892-0590)(508)878-2699(c) [email protected] 2019 Mgmt Pamela French 166 Brookway Dr., Northbridge, MA 01534 (508-963-4459(c) [email protected] 2019 Ministry Chris Joiner 14 Black Point Rd., Webster, MA 01570 (508)949-6113 [email protected] 2020 Ministry Russell Luthman 20 Florida Ave., Worcester, MA 01606 (508)854-3117(h) [email protected] 2020 Mgmt Carlyn Sweithelm 136 Beaconsfield Rd., Worcester, MA 01602 (508)752-0359(h)* 2020 Ministry Karen McCann 6 Hilltop Dr., Millbury, MA 01527 (508)798-3448/(508)826-5392(c) [email protected] 2020 Ministry Alyce Brommels 9 Pine View Dr., Auburn, MA 01501 (508)832-9109 [email protected] 2021 Finance Joe Casello 20 Knollwood Dr., Shrewsbury, MA 01545 (508)842-1060 2021 Mgmt Sarahbeth Persiani 8 Bengtson Ln, Millbury MA 01527 (508)865-5727(h)/(508)344-6834 [email protected] 2021 Ministry Lisa Voellings 9 Magill Dr., Grafton, MA 01519 (508)839-6506 [email protected] 2021 Finance * Preferred Contact Number

Church Officers

President/Pastor Rev. Gloria J. Connery, 141 Charlton St., Oxford 01540 508-987-2871 [email protected] Vice-President/Council Chair Jon Bartelson, 98 Wilson St., Northbridge 01534 774-545-9005 [email protected] Finance Treasurer Warren Lundsten, 68 Butler St, Worcester 01607 508-753-6123 Finance Financial Secretary Alyce Brommels & Lisa Voellings Finance Congregation Secretary Caitlin Cavanaugh, 5 Michigan Rd., Worcester, MA 01606 (774)275-1391(c) [email protected]

Church Staff Administrative Assistant Marilyn Albernaz, 24 Stebbins St., Worcester, MA 01607 508-335-6803(c) [email protected] Music Director Allyn Phelps, 191B South St. Northborough, MA 01532 774.258.0203 (c) [email protected] Sexton Kaden Trifilio, 95 Rockland Rd., Auburn, MA 01501

mailto:[email protected]:[email protected]:[email protected]



PASTOR’S REPORT

Dear Friends in Christ,

This is my last annual report to people of Emanuel Lutheran Church, and as such, it is a time to

reflect and wish God speed in the transition process that will begin mid-year. When I was called

as your pastor in 2000, I never expected that we would be together for 18+ years. The year that I

arrived, Lauren McCann and Mitchell Robbins were baptized, and Scott Anderson, Caitlin

(Cavanaugh) Quinn, Andrew Clark, Ali Luthman, Andrew Nawn and others received first

communion. It was a different time back then, and yet, like today, it was a time of transition as

the Swedish haven known as Quinsig Village was becoming multi-ethnic. The old way of doing

things was no longer relevant. And we had to make it past some growing pains in order to

embrace people from different social, cultural, religious and ethnic backgrounds.

When I arrived in 2000, the congregation stats listed 750 members, but upon reviewing the rolls,

750 could not be found. In reality, there were about 500 members including a number who could

not be located. Over the 18+ years, I officiated at over 250 funerals. And yet, through the grace

of God, as we begin 2019, we have 483 people on the rolls. As some of the members are

inactive, have moved away or have had significant life changes, active membership is much less.

When I arrived in 2000, Emanuel Lutheran Church was an older congregation seeking to become

younger. Over 18+ years, through the grace of God, that change has become a reality. However,

with that change has come new challenges as the younger generations do not follow the worship

and giving patterns of Greatest Generation or the Baby Boomers. This has led to lower worship

attendance and fewer children in Sunday school. This challenge is looming over the Christian

church throughout our nation.

At the end of 2000, the year in which I arrived, the annual report showed the total funds available

to the church to be $68,136.97. Despite the financial issues we have faced over the 18+ years

that I have served as your pastor, at the end of 2017, that figure more than doubled. The amount

held in the various funds totaled $154,454.85. Through the grace of God, our stewardship efforts

have been fruitful.

Since I arrived in 2000, there have been so many changes, so many challenges, so many

transitions. We have witnessed the closure or merger of Grace Baptist Church, the Salvation

Army worship center, St. Catherine of Sweden, and Bethlehem Covenant Church.

Quinsigamond United Methodist Church is now yoked with the Oxford Methodist church; Bethel

and Zion Lutheran churches are yoked. And yet, through the grace of God, we remain.

As God has blessed our ministry throughout the 18+ years that I have been here, I am confident

that God will continue to be with you as new challenges and new transitions emerge. So it is

with hope that move into retirement and leave you in the hands of God.

Peace and blessings always,



PASTORAL ACTS Baptisms

Christopher Jon Bartelson

Oliver Lawrence Burdick

Noah Anders Clark

Krystal Ann Long

Confirmations

Aili Bauman

Amelya Bernard

Allison French

Eric Hendrickson

Chloe Persiani

Kyle Stapel

Members Received

(Other than Baptism)

Donald Bergman, Jr.

Susan Bergman

Zera Martinez

Anthony Persiani

Albert Vezina

Funerals, Memorial Services &

Deaths

John “Jack” Anderson III

Hazel G. Bates

Betty Bernard*

Carol “Penny” Copeland*

Ronald Gordon Copeland*

Linda Marie Danforth*

Jeanine Fahrbach*

Jean Gates*

Nils Johan Granfors

Richard Paul Johnson, Sr.

Robert E. Lucier, Jr.

Russell “Butch” Luthman

James W. Mitti, Jr.*

George Niemi

Gilbert Norbert III

Theodore Rock*

Doris B. Smith

Gregory Stidsen

* Denotes Member



MINISTRY/MISSION COMMISSION

Commission Members:

Pastor Connery, Betty Linder, Christine Joiner, Carlyn Sweithelm, Pam French, Karen McCann, (Ginny

Picking, Linda Luthman, Nancy DiStefano) -- Mission Commission Members,

Reneé Merolli, Chair

The goal of the Ministry Commission is to oversee the “life of the church” which includes:

● Worship and Music

● Sunday School

● Youth Ministry

● Outreach Programs

● Stewardship

● Fundraising

● Volunteers for church services

● Other interactions/concerns for our family members

Music Activities:

Allyn Phelps remained as Director of Music and Organist and we are delighted to have him with us. The bell

(children) choir played @ Easter and Christmas Eve services. Adult choir is always in need of members and

invite any and all voices to join us.

Christian Education Services

Sunday School continues to be very active. Many thanks to the Teachers for their wonderful commitment (see

SS report)

Confirmation: We had 6 confirmands this year and confirmation service was held on Reformation Sunday---

Oct. 28th.

Adult Bible Study---Pastor continues to offer her services on Wednesday mornings in the Fireside Room.

Fellowship Events:

Annual Yard Sale--held on Sat. May 5th. Very successful. Many thanks to all who helped in any way. This

included a “yummy” bake sale, “coffee and…” luncheon, etc. We also had 8 vendors participate.

Annual Harvest Fair--held on Sat. Nov. 3rd and we made over $3500. This included another great bake sale, the

A-Z Basket Raffle, 50/50 raffle, Jean/Jacket sale, “Coffee and…”, and a delicious luncheon. 8 vendors

participated. Many thanks to all who assisted in any way.

Volunteers:

We are very grateful for all the devoted volunteers and are always looking for more of the church family to

participate. The children and young adults are a welcome asset to the volunteer list too.



MISSION ACTIVITIES

Each Month we choose a specific mission that is supported in many ways. This includes financial, cleaning

items, baby diapers and baby items, ELCA disaster relief, local food pantries, fuel assistance, etc. We continue

to support Florence House for teenage mothers and their children, Lutheran Health Center, DSS needs for

children, especially @ Christmas, Millbury Care One Center (Christmas gifts), etc.

Members of the Commission and Council make visitations to our “shut-in” members and our nursing home

residents and offer communion at least 3-4 times a year.

Easter and Christmas packages are prepared for our “shut-in” members and our nursing home residents. These

are then delivered by the Visitation Team.

This Ministry/mission commission meets as needed and usually on a Sunday AM after church service. They are

generally announced in Emanuel News and/or on Sunday AM church service and in bulletin. All are welcome

to participate in the meetings.


Reneé Merolli, Chairperson



ALTAR GUILD

Thank you to all who signed up on the Flower Chart and to those who contributed to our Easter and Christmas

plants. Donations were also greatly appreciated and went toward the cost of the Advent wreath and the palms.

There are many items needed throughout the year such as silvering of candles, altar cloths, and Advent wreaths.

Donations through the Memorial Fund are greatly appreciated.

Thank you to the Altar Guild members throughout the year: Linda Luthman, Jennifer Williams, Kristine

Robbins


Karen McCann



LUTHERAN CHURCH WOMEN

The Lutheran Church Women is a group open to all women in the congregation who gather for learning,

fellowship, and to support the church in various ways.

In May, our ladies sponsored the Annual Yard Sale, where we raised money for the church while ridding our

homes of some of the clutter that seems to accumulate. As they say, “One man’s trash is another man’s

treasure”!

In June, the congregation enjoyed our Annual Strawberry Social run by Gail Stearns. What a sweet way to cap

off a morning of worship!

Our ladies had a busy Fall getting ready for the Annual (November) Harvest Fair. We had troves of treasures to

be sorted and marked. It is unbelievable what the ladies save throughout the years to be sold on this day. In

addition to tables of holiday goods, there was a delightful bakery table which is always a big hit, an opportunity

to enjoy lunch and socialize, and of course our beautiful baskets from “A” to “Z”. These are a big draw and

everyone hopes to win one. We thank all the Ladies of the Church who helped by donating items, pricing,

baking, and working the various tables. In addition to being a financial success, it was also a time for

wonderful fellowship!

Our weekly Bible class is still going strong. There is always room for more of you to join us. We meet

Wednesdays at 10:30 AM in the Fireside Room. It is a very relaxing time where we enjoy lessons, DVDs, and

what the Pastor has to teach us about the Bible. When there is a need for the Lutheran Church Women to plan

or discuss anything related to the group and our events, we generally use this Wednesday morning get-together

to do so. Please feel welcome to join us!

Carlyn Sweithelm



MUSIC MINISTRY

Music Annual Report

We’ve had a busy year at Emanuel! I want to thank the congregation, choir and staff members for your support of the

music program.

Overview of the year:

1. We continued our acoustic/contemporary service once a month. Thank you to Sandy Haddon, Kathryn Kaufman, and Caitlin Cavanaugh for their dedication and contributions to our music program.

2. We had festive and unique services on Easter and Christmas. In addition to our choir, our bell choir performed, and we welcomed guest musicians and soloists. Thank you to those who donated money to make special music

possible at these services.

Looking Ahead:

1. Singing: a. Choir: We are always looking for more members! Join us at 8:30 on Sunday mornings for a relaxed, fun

rehearsal.

b. Festival Choir: I want to increase participation in our Christmas and Easter Festival Choirs. All ages and abilities are welcome! Minimal rehearsal and audio recordings provided.

c. Hymns: Pastor and I work to pick hymns that reflect the texts for the day. This upcoming year, I am going to work harder to make sure that hymns are pitched lower so that they will be easier to sing. Also,

please share with me your experience singing hymns at Emanuel. What is going well? What could

improve?

2. Children: a. I am planning to include children more in the music ministry. I’m looking for solo singers, instrumental

players, dancers, and more bell ringers.

3. Musical Gifts: a. I want to encourage more people to become involved in the music ministry. Please share your gifts.

Small groups and solos. Singing and instrumental playing.

4. Unique Services: a. Easter and Christmas will include the bell choir and guest musicians. b. In the spring, we will have a “Bluegrass Sunday,” and we may incorporate other themed music.

Thank you for a wonderful year! Please feel free to contact me with questions or concerns. I’m available after church (if

you don’t see me, I’ll likely be in the choir room), and by email/phone/text anytime.

Sincerely,

Allyn Phelps

Director of Music

[email protected]

774-258-0203



SUNDAY SCHOOL

Mission Statement:

“To help nurture and teach the young children of Emanuel Lutheran Church so that they may grow in their

Christian Faith, learn proper values and create a lifelong relationship with God and their church family.

Teachers for the 2017-2018 year:

Jessica Bronzo

Pam French

Esther Hazzard

Chris Joiner

Teachers for the 2018-2019 year:

Jessica Bronzo

Esther Hazzard

Regular attendance each week is about 4-5 students.

Fundraising and Fellowship events included:

February – Bake Sale

April – Easter Egg Hunt in conjunction with the Youth Group

June – Car Wash

June – Mini-golf and ice cream end of year outing

September – Rally Sunday

October –Halloween Crafts and Bake Sale

Fundraisers such as the bake sales and car washes help to keep the costs of the activities down. Our fellowship

activities are always open to all members of Emanuel. We invite you to join in our experiences. We truly

appreciate the assistance and support we receive from the congregation and parents, from donations of baked

goods, to the volunteers that help with the Christmas pageant and other activities.

Yours in Christ,

The Sunday School Staff



PROPERTY MANAGEMENT

2018 Members: Jonathan Stapel (Chair), Joe Casello, Russ Luthman, Barry Stacy, Bob Picking, and Lee

Robbins

With the close of 2018, I would like to highlight the various projects which were completed throughout the

building and grounds of Emanuel Lutheran Evangelical Church in 2018.

● The stage curtain was flameproof treated and rehung in Fellowship Hall

● The metering (flush) valve was replaced in the handicap bathroom

● A new sump pump was installed in the basement to aid in the ongoing ground water issue

● A leak in hot water tank plumbing line was patched

● Adjusted the flush valves in the bathrooms due to impact of outside road work by the City of Worcester

● Replaced the faucet in the Fireside Room to ease in use

● New LED exterior and parking lot lights were installed, as the existing one were insufficient and

unreliable. (Thank you, Russ Luthman, for working with National Grid and the electricians to make this

happen.)

A special thanks to the “Churchmen” for all the undocumented, but certainly appreciated, tasks done from

week to week and Kaden Trifilio for keeping the inside of the building tidy. Another thank you to the

Management Committee members, Russ Luthman and Joe Casello for their time, talents, and work on a number

of projects and keeping things running smoothly this year.

Thank you to Lee and Mitchell Robbins for shoveling and sanding the walkways. Seth Williams has taken over

this job.

Thank you to Paul Voellings for volunteering his time and talents to keeping the lawn mowed. Additional

thanks to Joe Casello, Russ Luthman and the Sheriff’s Department for additional landscaping and brush

clearing.

The church property is being utilized by a number of outside groups. The Girl Scouts and the Worcester Men

of Song have been longtime guests. The new Cub Scout Pack 63 and The Pakachoag Music School are more

recent additions. This year, we were added as a polling location for the City of Worcester. All of these guests

have kept us on our toes to keep the church a safe and welcoming place.

If you see something that you think needs some attention, please contact the church office. If you are interested

in lending a hand or joining the Property Committee, let one of the “churchmen”, myself, or Pastor Connery

know.


Jonathan Stapel, Chair



FINANCE COMMISSION

The Finance Commission met on an as needed basis during the year to address the financial needs of the

Church. This year continued to be a challenging time for our church. Despite the relief felt from the

completion of roof repair in 2017, 2018 expenses continued to exceed regular giving.

This year, total income was down by approximately $14,000, or 11.4% as compared to 2017. Envelope offering

decline was the primary contributor, partially offset by a special gift offering. Although expenses were

marginally down (5%) since last year, the church’s disbursements exceeded our income by approximately

$38,075, or 134%. Due to this shortfall, it was necessary to transfer funds from the Memorial Fund (as

generous families designated) and further decline our bank balance.

A proposed 2019 budget was presented to the congregation on December 2, 2018 and was unanimously

approved. This budget represents a 2% decrease from 2018. It is also important to note that we continue to

remain reliant upon heating oil donation for significant (~$20,000) expense relief.

Over the next year, the Church Council and Congregation will work to determine ways to address and improve

our income – while continuing to closely monitor expenses and ensure budgetary discipline.


Lisa Voellings

Financial Secretary



INVESTMENT SUBCOMMITTEE OF THE FINANCE COMMISSION

The Investment Committee (a subcommittee of Finance) met on an as needed basis during the year to address

the long-term investment needs of the Church. Members included Jon Bartelson, Chairman, Pastor Connery

and Nancy DiStefano.

The Investment Committee monitors values and earnings results of the Church’s invested assets, including its

reserve and endowment funds. This committee makes recommendations for change when warranted. As a

matter of policy, earnings from invested assets may be utilized during the year to augment income when

needed. Reserve funds are set aside for specific purposes, i.e., music, scholarships and Pastoral Transition. The

principal for these purposes can be accessed when needed.

The Endowment Fund principal is intended to remain invested as a lasting gift from the donor; therefore, it

becomes a gift in perpetuity. Its earnings, however, produce income to support Church needs. The Investment

Subcommittee encourages every church member to consider contributing to the Endowment Fund in support of

the future needs and continued viability of the church.

During calendar year 2018, additions to the fund from pledged member donations began to repay the principal

withdrawn in 2017 to finance the roof repair project. Unfortunately, year-end market volatility erased those

principal additions, and the fund balance stands slightly lower than the beginning of year balance.

Currently, reserve funds are invested at Thrivent Financial for Lutherans and the Endowment Fund is invested

with Fidelity Investments through Coppertree Financial Planning. As of year-end, the total value of the

Endowment Fund portfolio stands at $46,634.41. Annual summaries from these investment companies are

included in the Financial Statements section of this Annual Report.


Jon Bartelson, Chair

2019 BUDGET worksheet

20192018 2018 Proposed Increase

Budget Expenses (YTD mid-Nov)

Budget (Decrease)Notes

$400.00 $0.00 $400.00 $0.00 Pastor covered costELCA Mission Support $0.00 $0.00 $0.00 $0.00

$500.00 $252.00 $300.00 ($200.00)

Worship Materials $3,000.00 $1,527.00 $2,000.00 ($1,000.00)

Christian Education $250.00 $225.00 $250.00 $0.00

PersonnelCustodians (gross) $5,000.00 $4,130.00 $6,240.00 $1,240.00 Min. Wage increase to $12/hr (10hrs/wk)Organist (gross) $12,225.00 $11,284.00 $12,225.00 $0.00 Organist (Subs) $450.00 $150.00 $300.00 ($150.00) Fees for 2 weeks coveragePastor Salary/Housing $59,110.00 $51,714.00 $62,985.00 $3,875.00 Planned for full year; to be adjusted as needed Car/Prof Allow $2,000.00 $1,769.00 $2,000.00 $0.00 1/2 Soc Sec $3,875.00 $3,428.00 $0.00 ($3,875.00) Shifted to salary ELCA Benefit Pkg $17,000.00 $13,803.00 $17,000.00 $0.00 Suppl Retirement $1,443.00 $1,243.00 $722.00 ($721.00) Arrangement specific for Pastor; Adjust mid-year as needed

$2,000.00 $2,000.00 $1,000.00 ($1,000.00) Arrangement specific for Pastor; Adjust mid-year as needed$400.00 $1,542.00 $400.00 $0.00 2018 includes Trivent funding for Pastor transition

Pastors (Subs) $0.00 $0.00 $0.00 $0.00 Secretary (gross) $13,000.00 $11,175.00 $13,000.00 $0.00 $12.50 hourly (20hrs/wk)Social Security Tax $2,550.00 $2,034.00 $2,550.00 $0.00

BuildingElect/Water $2,500.00 $2,000.00 $2,500.00 $0.00 Estimate. Assumes resolution of electric bill dispute: reflects corrected chargesHeating Oil $2,000.00 $2,000.00 $2,000.00 $0.00 Estimate: Assumes continued Peterson Oil billing relief. Current spend ~$18KInsurance $7,000.00 $5,049.00 $7,000.00 $0.00 Will re-assess to ensure optimal pricingMaintenance $5,000.00 $3,950.00 $5,000.00 $0.00 Telephone $2,200.00 $1,843.00 $1,350.00 ($850.00) Reduced 2018 charge via change of vendor

Office ExpenseMisc/Petty Cash $200.00 $510.00 $200.00 $0.00 Current balance incl. Harvest Fair "seed": $300 to be transferred to bankOffice Supplies $1,600.00 $464.00 $800.00 ($800.00)Postage $1,250.00 $799.00 $1,250.00 $0.00 Plan to purchase in advance of postage increase

Miscellaneous$0.00 $0.00 $0.00 $0.00

$144,953.00 $122,891.00 $141,472.00 ($3,481.00)

Percent Decrease -2%2018 Forcast

$12,079.42 $141,010.13$6,039.71

* Used budget total for monthly "run rate" for conservatism; run rate based on actuals (but including anticipated phone and oil payment of $2K each) = ~$138K

run rate per mo*1/2 month run rate*

Contingency Fund/Other

TOTAL OPERATING EXPENSES

Synod Meetings/MissionsSynod Assembly Delegates

Stewardship/Evangelism

Medical Reimbursement Mtgs/ContEd/ProfDvl

2017 2018 2018 IncreaseActuals YTD (a/o mid-Nov) Anticipated * (Decrease) Notes

Income$124,815.00 $109,850.00 $133,850.00 $9,035.00 *Based on 12/2017 income of $24K (4 weeks; incl. Thrivent transfer) for remaining

6 weeksEndowment $44,330.00 $0.00 $0.00 ($44,330.00) Balance: ~49K (2017 transfer due to roof repair; multi-year plan to replenish)

Thrivent $14,707.00 $1,543.00 $1,543.00 ($13,164.00) Balance: ~$40K (transfer for Pastor transition)Memorial $2,090.00 12,120.00 $12,120.00 $10,030.00

Total 185,942.00 123,513.00 $147,513.00 ($38,429.00)

Net Income Projection / Comparison:

2017 2018 2019Actuals Anticipated Projected

Income w/o fund transfer $124,815.00 $133,850.00 $122,350.002019 reflects (known) loss of ~$11,500K from indiv. donations; assumes continued $10K business donation

Expenses $150,014.00 $141,010.13 $141,472.00 Assumes continued Peterson Oil fuel bill waiver Net Income (Earned) ($25,199.00) ($7,160.13) ($19,122.00)

Fund transfers $61,127.00 $13,663.00Net Income $35,928.00 $6,502.88

2018 Income Projection / Comparison



BALANCE SHEET

ASSETS

1/1/2018 12/31/2018

Current Assets:

Cash (in bank and on hand) 41,689.15$ 36,174.52$

Investments:

Thrivent Financial for Lutherans 64,586.56 58,329.16$

Endowment Funds (Coppertree) 48,179.14 46,634.41$

Total Current Assets 154,454.85 141,138.09

Fixed Assets (Land, Building, Contents) 3,284,000.00 3,284,000.00

Total Assets 3,438,454.85$ 3,425,138.09$

LIABILITIES AND NET WORTH

Current Liabilities:

Outstanding Bills:

500.00$ -$

Total Liabilities 500.00 -

Net Worth 3,437,954.85$ 3,425,138.09$



FINANCIAL SECRETARY’S REPORT

Envelope Offerings 77,616.50$ Loose Offering 1,407.35 Initial Offering 540.00 Energy 515.00 Advent 255.00 Pointsettias 768.00 Christmas Offering 1,243.00 Christmas Decorations 50.00 Ash Wednesday 208.00 Lent 280.00 Maundy Thursday 241.00 Good Friday 221.00 Easter 953.00 Easter Lillies 640.00 Sunday School 4.10 Appeal 600.00 Thanks 135.00 Men of Song 2,900.00 Pakachoag Music Program 901.00 Texas Roadhouse Fundraiser 40.00 Funeral/Memorial/Wedding 1,575.00 Thrivent Choice 233.00 Fidelity Charitable Trust - Yard Sale 2,171.89 Harvest Fair 3,522.81 Valley Friendship Tour 400.00 Verizon - Matching Gift 750.00 Special 11,502.00 Rental 630.00 Pennies from Heaven - Dividends 1.97 Refund - Department of Revenue 292.52

110,597.14$

Transfers to General Fund:

Thrivent 1,543.00

Memorial Fund 23,420.18 Coffee Fund 500.00

25,463.18$

TOTAL RECEIPTS 136,060.32$



TREASURER’S REPORT – GENERAL FUND

2018 Over/(Under)

Disbursements 2018 Budget Budget

Synod Meetings/Missions

Synod Assy Delegates -$ 400.00$ (400.00)$

ELCA Mission Suppt 500.00 - 500.00

Pastor's Transition 1,542.48

Stewardship/Evangelism 252.07 500.00 (247.93)

Worship Materials* 2,080.73 3,000.00 (919.27)

Christian Education 225.82 250.00 (24.18)

Personnel

Custodians (gross) 4,878.50 5,000.00 (121.50)

Organist (gross) 13,165.32 12,225.00 940.32

Organist (Subs) 150.00 450.00 (300.00)

Pastor

Salary/Housing 61,308.42 59,110.00 2,198.42

Car/Prof Allow 2,076.84 2,000.00 76.84

1/2 Soc Sec 4,024.08 3,875.00 149.08

ELCA Benefit Pkg 15,963.84 17,000.00 (1,036.16)

Suppl Retirement 1,492.08 1,443.00 49.08

Medical Reimbursement 2,000.00 2,000.00 -

Mtgs/ContEd/ProfDvl - 400.00 (400.00)

Pastors (Subs) - - -

Secretary (gross) 13,168.77 13,000.00 168.77

Social Security Tax 2,120.29 2,550.00 (429.71)

Building

Electricity/Water/Sewer 238.95 2,500.00 (2,261.05)

Heating Oil 375.00 2,000.00 (1,625.00)

Insurance 7,441.23 7,000.00 441.23

Maintenance 5,280.39 5,000.00 280.39

Telephone and Internet 2,063.51 2,200.00 (136.49)

Office Expense

Miscellaneous and Petty Cash 210.28 200.00 10.28

Office Supplies 645.94 1,600.00 (954.06)

Postage 1,049.00 1,250.00 (201.00)

Seed money - Yard Sale and Harvest Fair 600.00

Miscellaneous

Contingency Fund 0.04 - 0.04

Withheld Taxes 5,570.78 - 5,570.78

Other 248.36

Total Disbursements 148,672.72 144,953.00 3,719.72$

Less: Adjustment for withholding tax (net) (5,304.27)

Operating Expenses 143,368.45$



STATEMENT OF CHANGES IN GENERAL FUND BALANCE

Beginning Balance (January 1, 2018)* 11,981.97$

Receipts;

Regular Giving 92,968.95$

Designated Giving 515.00

Rental Income 4,431.00

Fund Raisers, Appeals 6,734.70

Weddings/Funerals/Special Gifts & Donations 1,575.00

Thrivent Choice & Matching Funds 983.00

Poinsettias, Lilies and Decorations 1,458.00

Refunds 292.52

PayPal & Other Income 1,637.00

Dividends 1.97 110,597.14

Transfers (net)

Thrivent 1,543.00

Endowment Fund 23,420.18

Coffee Fund 500.00 25,463.18

Total Fund Income after Transfers 136,060.32

Expenses:

Total Disbursements (148,672.72)

Net Withholding Tax & Other Adjustments 5,304.27

Total Operating Expenses** (143,368.45)

Excess of Operating Income over Expenses (7,308.13)

Ending Balance (December 31, 2018) 4,673.84$

** Excludes fuel credit from Peterson Oil for $21,206.70



THRIVENT FINANCIAL MANAGEMENT ACTIVITY SUMMARY

Mutual Fund Summary

Beginning Value January 1, 2018 64,586.56$

Redemptions (1,543.00)

Net Investment Increase/(Decrease) (4,714.40)

Ending Value December 31, 2018 58,329.16$

Thrivent Moderate Allocation Fund A (36-990023304)



Redemptions -


Thrivent Mid Cap Stock Fund A (21-994137595)



Redemptions (1,543.00)


Total Value of All Accounts December 31, 2018 58,329.16$



THRIVENT RECAP

Beginning Increase/ Ending

Balance (Decrease) Balance

Music Fund 4,795.00$ 4,795.00$

Scholarship Fund 3,670.00 - 3,670.00

Pastoral Transition Fund 30,368.17 (4,564.84) 25,803.33

Special Account 25,753.39 (1,692.56) 24,060.83

64,586.56$ (6,257.40)$ 58,329.16$



ENDOWMENT FUND

FIDELITY INVESTMENT

Beginning Balance (January 1, 2018) 48,179.14$

Income and Change in Investment Value:

Taxable dividends (978.88)$

Taxable interest (12.55)

Capital gains/losses (196.03)

Change in investment value (2,862.58) (4,050.04)

44,129.10

Transfers:

From Memorial Fund (Gates) 3,035.00 3,035.00

47,164.10

Disbursements:

Cash Management Activity Fee (529.69) (529.69)

Ending Balance (December 31, 2018) 46,634.41$



ENDOWMENT FUND BREAKDOWN

Bequests and Memorials:

Conway Bequest 44,900.00$

Gadys Johnson Bequest 20,000.00

Frykholm Memorial 14,000.00

Robert Gates Memorial 1,155.00

Richard Gates Memorial 1,880.00

Total Bequests and Memorials 81,935.00$

Less: Endowment Fund Balance

(December 31, 2018) (46,634.41)

Amount to Be Refunded 35,300.59$



MEMORIAL FUND

Balance in Bank (January 1, 2018) 19,590.02$

Receipts:

Donations 28,068.70$

Interest 29.54 28,098.24

47,688.26

Transfers:

To Endowment Fund (3,035.00)

To Scholarship Fund (3,380.00)

To General Fund (23,420.18) (29,835.18)

Total Held for Memorials: 17,853.08$

Amount to be Designated by Church Council 615.48

Balance in Bank (December 31, 2018) 18,468.56$



MEMORIAL FUND BALANCES

Jeryl Anderson Memorial (to be designated later) 6,334.28$

2018 Donations 215.00

Ending Balance 6,549.28

Alan Peterson Memorial (pew repair) 1,380.00

Helen Taft Memorial (to be designated later) 734.62


Ending Balance 749.62

Frank Anderson Memorial (altar/communionware) 1,510.00

Robert Gates Memorial 1,155.00

Transfer to Endowment Fund (1,155.00)

Ending Balance -

Everett Grahn Memorial (to Endowment Fund)

2018 Donations 17,669.18

Transfer to General Fund (16,055.00)

Ending Balance 1,614.18

June Cochrane (pew repair) 280.00

Claudia Casello 3,380.00

Transfer to Scholarship Fund (3,380.00)

Ending Balance -

Norma Bergman (to be designated) 670.00

Richard Gates 1,880.00

Transfer to Endowment (1,880.00)

Ending Balance -

Ron & Penny Copeland (to Endowment)

2018 Donations 1,295.00

Jean Gates (to Endowment)

2018 Donations 1,215.00



Jeanine Fahrbach (to be designated)


Betty Bernard (to be designated)

2018 Donations 1,065.00

Butch Luthman (to be designated)


Theodore Rock (to be designated)


Doris Smith/Dorothy Brommels (General Fund)

2018 Donations 5,265.00


Ending Balance -

Shirley Adams 1,845.00


Ending Balance -

Harry Landgren (art restoration) 300.00

Total Held for Memorials 17,853.08

Amount to Be Designated by Church Council 615.48

Balance in Memorial Fund on December 31, 2018 18,468.56$



MUSIC FUND

Balance in Bank (January 1, 2018) 790.92$

Receipts:

Donations 155.00$

Special Music - Easter 245.00

Special Music - Christmas 282.00

Interest 0.85 682.85

1,473.77

Disbursements:

Music (66.74)

Musician for Easter (250.00)

Microphone (58.43) (375.17)


Balance Held in:

Thrivent 4,795.00$

Webster First Federal CU 1,098.60 5,893.60$



BUILDING AND REPAIR FUND


Receipts:

Donations 590.00$


3,480.34

Transfers:

- -

3,480.34

Deposit:

Insurance Deductible Reimbursement 1,000.00$ 1,000.00

4,480.34

Disbursements:

Northern Energy Services (2,137.60)

Lamontagne Plumbing & Heating (275.00) (2,412.60)$




SCHOLARSHIP FUND


Receipts:

Donations 200.00$


946.09

Transfers:

From Memorial Fund (Casello) 3,380.00 3,380.00

4,326.09

Disbursements:

Scholarships - Mitchell Robbins (500.00)$ (500.00)


Total Fund Balance:

Thrivent 3,670.00$

Webster First Federal CU 3,826.09 7,496.09$



PROJECT HELP


Receipts:

Donations 475.00$

Pennies from Heaven 147.50


Disbursements:

Shut-Ins (16.88)$

Stamps (50.00)$

School Supplies (136.11)$ Devotionals (19.84)$ (222.83)




COFFEE HOUR FUND

Fund Balance (January 1, 2018) 639.70$

Receipts:

Net Income (per monthly reports) 560.23$ Interest 0.56 560.79

1,200.49

Disbursements:

Homebound Easter (91.00)

Communion wine (14.00)

Supplies (165.04) Soup Suppoer (21.00) (291.04)

Transfer to General Fund (500.00) (500.00)

Fund Balance (December 31, 2018) 409.45$

Held in:

Cash on Hand 312.91$

Webster First Federal CU 96.54 409.45$


Pastor Gloria Connery



LCW FINANCIAL STATEMENT


Receipts:

Rada Knives 105.25


1,388.76

Disbursements:

Mother's Day carnations (19.00) (19.00)


Funds Held In:

Bank 1,298.12$

Cash* 71.64

1,369.76$


Gail Stearns



SUNDAY SCHOOL FINANCIAL REPORT

Fund Balance (January 1, 2018) 468.03$

Receipts:

Bake Sale (2/11) 35.40$

Car Wash (6/9) 92.00$

Coffee Hour (6/17) 33.00

Coffee Hour (9/9) 12.00

Coffee Hour & Bake Sale 44.00

Donations 200.00


884.64

Disbursements:

Crafts (1/22) (28.96)

Easter egg candy (3/25) (30.96)

End of Year outing (6/9) (204.00)

End of Year pins (6/17) (29.13)

Pumpkins/Supplies for Halloween crafts (36.62) (329.67)

Fund Balance (December 31, 2018) 554.97$

Held In:

Cash on Hand 228.96$

Bank 326.01 554.97$


Pam French



PETTY CASH


Receipts:

Stamps purchased 1.00

23.37

Disbursements:

Bathroom soap (2.13)$ (2.13)$

Balance in Bank (December 31, 2018) 21.24$



AUDITOR’S REPORT

1/1/2018 RECEIPTS & CASH DISBURSEMENTS 12/31/2018

BALANCE INCREASES AVAILABLE & DECREASES BALANCE

Emanuel - General Fund $11,981.97 $110,597.14 $25,463.18 $148,042.29 $143,368.45 $4,673.84

Thrivent Financial 64,586.56 - (1,543.00) $63,043.56 4,714.40 $58,329.16

Endowment Fund 48,179.14 - 3,035.00 $51,214.14 4,579.73 $46,634.41

Memorial Fund 19,590.02 28,713.72 (29,835.18) $18,468.56 - $18,468.56

Music Fund 790.92 682.85 - $1,473.77 375.17 $1,098.60

Building & Repair 2,885.66 1,594.68 - $4,480.34 2,412.60 $2,067.74

Scholarship Fund 742.62 203.47 3,380.00 4,326.09 500.00 $3,826.09

Project Help 3,282.87 624.23 3,907.10 222.83 $3,684.27

Coffee Fund 639.70 560.79 (500.00) 700.49 291.04 $409.45

Lutheran Women 1,282.82 105.94 - 1,388.76 19.00 $1,369.76

Sunday School - Special Acct 468.03 416.61 - 884.64 329.67 $554.97

Petty Cash 22.37 1.00 23.37 2.13 $21.24

TOTALS $154,452.68 $143,500.43 $0.00 $297,953.11 $156,815.02 $141,138.09

Repectfully submitted,

Amy Bernard and Pamela French

Auditors

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