Embed Size (px)
Citation preview
Welcome to The Diocese of Western North Carolina
InformationGuidelines
Policies
Walk in the WayWiden the Walls
Wake Up the World
www.diocesewnc.org(828) 225-6656
Revised 4/29/15Revised 11/25/15: New Alcohol Policy; New MMR or CAT Policy; Revised Ltr. Canon to Applicants; New Marriage Policies & Forms
i
INTRODUCTION
This document attempts to combine into one place all Diocesan Policies and Guidelines and to provide some helpful information about our Diocese. I hope it will be a helpful reference docu-ment for each member of the clergy and, where relevant, to lay leaders as well. As to policies and guidelines, it is intended to be complete and exhaustive, so if you know of anything we’ve missed, please let us know. As to information about the Diocese, we have made many judgment calls about what to include and what to leave out. If you would find it helpful to have more or less, please let us know.
While this document contains information that will be helpful to any clergy in the Diocese, it is also intended to help clergy new to the Diocese orient themselves.
We expect this document to be revised periodically. Amendments and changes will be dated so that each clergyperson can be assured that they are using the latest data available.
Our Policies and Guidelines should never have a life of their own— they should never be an end in and of themselves. They serve only as a means of helping our Church (at every level) achieve the end of running more efficiently and effectively in our pursuit of serving our Lord and chang-ing the world. I hope this reference document will be of significant help to you in your life and ministry. Please feel free to comment on what has been prepared and to suggest changes which will help you and others in the conduct of parish ministry.
Thank you for all you do for our Church in service to our Lord Jesus Christ.
Grace and peace,
The Right Reverend G. Porter Taylor, Bishop
ii
Table of Contents
ALCOHOL: USE OF AT CHURCH-SPONSORED FUNCTIONS...............................................................................1ANNUAL CONVENTION: DEADLINE FOR RESOLUTIONS SUBMITTED TO................................................................2ARCHITECTURAL COMMITTEE....................................................................................................................................................3ASSISTANT OR ASSOCIATE RECTORS MAY NOT SUCCEED THE RECTOR................................................................3ATTENDANCE AT FALL CLERGY CONFERENCE, EMBER DAYS, ANNUAL CONVENTION, AND SPRING
RETREAT......................................................................................................................................................................... 4AUDITS..................................................................................................................................................................................................... 4BAPTISM: APPROPRIATE TO ADMINISTER AT PRINCIPAL SUNDAY SERVICE......................................................5BUDGET................................................................................................................................................................................................... 5BUILDING AND CAPITAL IMPROVEMENT FUNDS...............................................................................................................6BUSINESS EXPENSES.........................................................................................................................................................................6CELEBRATION OF NEW MINISTRY.............................................................................................................................................6CENTER FOR SPIRITUAL RESOURCES.......................................................................................................................................6CHILDCARE EXPENSES: USE OF CONTINUING EDUCATION FUNDS TO PAY FOR................................................6CLERGY DIVORCE AND REMARRIAGE.......................................................................................................................................6COMMUNICATIONS............................................................................................................................................................................ 7COMPENSATION: CLERGY MINIMUM COMPENSATION SET ANNUALLY.................................................................7COMPENSATION: HOUSING ALLOWANCES............................................................................................................................8COMPENSATION: TRAVEL..............................................................................................................................................................8COMPENSATION: UNDERSTANDING CLERGY COMPENSATION...................................................................................8CONSTITUTION AND CANONS FOR WNC AND THE EPISCOPAL CHURCH: WHERE TO FIND..........................9DEVELOPMENT OFFICE...................................................................................................................................................................9DIOCESAN INVESTMENT POLICY................................................................................................................................................9DIOCESAN POLICY STATEMENT REGARDING FUNDS INVESTED FOR PARISHES................................................9DIOCESAN STAFF............................................................................................................................................................................. 10DIOCESAN STAFF VALUES AND GOALS.................................................................................................................................10DISCIPLINARY CANONS: SELECTED PROVISIONS WITH COMMENTS BY THE INTAKE OFFICERS............12DISCIPLINARY OFFENSES: HOW TO REPORT.....................................................................................................................14DISMANTLING RACISM TRAINING...........................................................................................................................................15EPISCOPAL VISITS............................................................................................................................................................................15EXECUTIVE COUNCIL: LIAISON REPORTS TO.....................................................................................................................15FINANCE: INTERNAL CONTROLS..............................................................................................................................................16FINANCE: MANUAL OF BUSINESS METHODS IN CHURCH AFFAIRS.........................................................................16FRESH START..................................................................................................................................................................................... 16FUNDING: HUMAN, HURT AND HOPE GRANTS..................................................................................................................16FUNDING: JUSTICE AND OUTREACH GRANTS...................................................................................................................16FUNDING: RESTORATION AND MAINTENANCE FUND..................................................................................................16FUNDING: ST. HILDA’S PRESS GRANTS.................................................................................................................................17FUNDING: THE EPISCOPAL FOUNDATION...........................................................................................................................17GAMBLING & RAFFLE POLICY....................................................................................................................................................17GIFT ACCEPTANCE POLICY..........................................................................................................................................................17INSURANCE: HEALTH: DHP.........................................................................................................................................................17INSURANCE: PROPERTY & CASUALTY: MINIMUM REQUIREMENTS.......................................................................18LEAVING A PARISH OR CHANGING STATUS:
CONTACT THE BISHOP BEFORE MAKING PLANS PUBLIC.....................................................................19LEAVING A PARISH: CONTACT AFTER; MEETING WITH THE BISHOP....................................................................19LEAVING A PARISH: RETIREMENT..........................................................................................................................................20LETTER TO APPLICANTS IN THE DIOCESE: WHAT WE ARE LOOKING FOR IN OUR CLERGY......................20LETTERS DIMISSORY......................................................................................................................................................................21MARRIAGE:.......................................................................................................................................................................................... 21
a. Guidelines for Rites and Preparation............................................................................................................................21B. Pastoral Guidelines for Marriage and Blessing a Civil Union.............................................................................22
iii
C. Guidelines for Remarriage after Civil Divorce.........................................................................................................23D. Same-Sex Couples: Guidelines for Clergy and Congregations.............................................................................24
MUTUAL MINISTRY REVIEW (MMR) AND CHURCH ASSESSMENT TOOL (CAT)................................................24Introduction.................................................................................................................................................................................. 24Purpose of this Policy................................................................................................................................................................25What Is a Mutual Ministry Review?....................................................................................................................................25The Mutual Ministry Review Process................................................................................................................................26What is the Church Assessment Tool?...............................................................................................................................26When Are Mutual Ministry Reviews or CATS to Be Completed?...........................................................................27Conclusion: We Need Your Help...........................................................................................................................................27ATTACHMENT A Summary of a Facilitated Mutual Ministry Review (MMR) Process.................................28ATTACHMENT B ABOUT THE CHURCH ASSESSMENT TOOL (CAT)....................................................................29
PARISH PLEDGES TO THE DIOCESE........................................................................................................................................29PAROCHIAL REPORTS....................................................................................................................................................................30REAL PROPERTY: ALIENATION, ENCUMBRANCE, OR CONVEYANCE......................................................................30RECORDKEEPING.............................................................................................................................................................................31RECORDS: USE OF THE INTERNET TO PRESERVE............................................................................................................31SABBATICAL POLICY...................................................................................................................................................................... 31SAFE CHURCH TRAINING.............................................................................................................................................................32SAFETY OFFICER..............................................................................................................................................................................33SPECIAL OR DESIGNATED GIFTS AND BEQUESTS............................................................................................................33SUPPLY CLERGY................................................................................................................................................................................34VESTRY ELECTIONS AND ANNUAL PARISH MEETINGS.................................................................................................34VESTRY HANDBOOK....................................................................................................................................................................... 36WORSHIP: PERMISSION TO USE CUSTOMIZED PROPER PREFACES & OFFERTORY SENTENCES.............36ATTACHMENTS................................................................................................................................................................................. 37
ATTACHMENT A: UNDERSTANDING CLERGY COMPENSATION..........................................................................37ATTACHMENT B DIOCESAN INVESTMENT POLICY...................................................................................................42ATTACHMENT C: GIFT ACCEPTANCE POLICY...............................................................................................................49ATTACHMENT D: RESERVED................................................................................................................................................53ATTACHMENT E: LETTER FROM CANON PRITCHETT TO APPLICANTS OUTLINING WHAT THE
BISHOP EXPECTS OF CLERGY..............................................................................................................................53ATTACHMENT F: MARRIAGE FORMS................................................................................................................................57
DECLARATION OF INTENTION......................................................................................................................................57APPLICATION FOR PERMISSION TO REMARRY.....................................................................................................58
iv
INFORMATION, GUIDELINES, & POLICIES
ALCOHOL: USE OF AT CHURCH-SPONSORED FUNCTIONSAdopted by the Annual Convention of the Diocese, Nov. 14, 2015
Preamble from Resolution A158 of the General Convention of The Episcopal Church (2015):
Resolved, that . . . the 78th General Convention acknowledges The Episcopal Church’s long-standing tolerance for the use of alcohol which, in some cases, has contributed to its misuse, and has undermined a climate of wholeness and holiness for all; that our Church culture too often avoids hard conversations about alcohol use, and the role of forgiveness and compassion in healing and recovery; and that The Episcopal Church now commits to create a new normal in our relationship with alcohol. We aspire to be a place in which conversations about alcohol, substance misuse, or addiction are not simply about treat-ment but about renewal, justice, wholeness, and healing. We affirm that Recovery Min-istries of The Episcopal Church has long been and continues to be a valuable resource for this work; and be it further
Resolved, that the 78th Convention adopt the following policy on alcohol and other sub-stance misuse and encourage dioceses, congregations, seminaries, schools, young 2 adult ministries, and affiliated institutions to update their policies on the use of alcohol and other substances with the potential for misuse.
The following policy was adapted from Resolution A158 (2015) and adopted by the Executive Council of the Diocese of Western North Carolina:
1. The Church must provide a safe and welcoming environment for all people, including people in recovery.
2. All applicable federal, state and local laws should be obeyed, including those governing the serving of alcoholic beverages to minors.
3. Some congregations may decide not to serve alcohol at events or gatherings. Others may de-cide to permit a limited use of alcoholic beverages at church-sponsored events. Both can be ap-propriate if approached mindfully.
4. When alcohol is served, it must be monitored and those showing signs of intoxication must not be served. Whenever alcohol is served, the rector, vicar, or priest-in-charge must appoint two adults to oversee its serving. Those adults must not drink alcoholic beverages during the time of their execution of their responsibilities. If hard liquor is served, a certified server is required.
5. Serving alcoholic beverages at congregational events where minors are present is strongly dis-couraged. If minors are present, alcohol must be served at a separate station that is monitored at all times to prevent underage drinking.
6. Alcoholic and non-alcoholic beverages must be clearly labeled as such. Food prepared with al-cohol does not need to be labeled provided the alcohol is completely evaporated by the cooking process; however, it is recommended that even in this case the use of alcohol in cooking be noted on a label.
1
7. Whenever alcohol is served, appealing non-alcoholic alternatives must always be offered with equal prominence and accessibility.
8. The serving of alcoholic beverages at church events should not be publicized as an attraction of the event, e.g., “wine and cheese reception,” “cocktail party,” and “beer and wine tasting.”
9. Ministries inside or outside of congregations will make certain that alcohol consumption is not the focus of the ministry and that drinking alcohol is not an exclusively normative activity.
9. Food must be served when alcohol is present.
10. The groups or organizations sponsoring the activity or event at which alcoholic beverages are served must have permission from the clergy or the vestry. Such groups or organizations must also assume responsibility for those persons who might become intoxicated and must provide al-ternative transportation for anyone whose capacity to drive may be impaired. Consulting with li-ability insurance carriers is advised.
11. Recognizing the effects of alcohol as a mood-altering drug, alcoholic beverages shall not be served when the business of the Church is being conducted.
12. Clergy shall consecrate an appropriate amount of wine when celebrating the Eucharist and perform ablutions in a way that does not foster or model misuse. No one assisting at the altar (priests, deacons, preachers, Eucharistic Ministers, acolytes, or the like) shall be required to con-sume wine.
13. We encourage clergy to acknowledge the efficacy of receiving the sacrament in one kind and consider providing non-alcoholic wine.
ANNUAL CONVENTION: DEADLINE FOR RESOLUTIONS SUBMITTED TOAdopted by the Executive Council on May 1, 2008
Amended August 11, 2012What is the deadline for submitting resolutions and discussion papers?
An article addressing the deadline for submitting resolutions and discussion papers to the Annual Convention of the Diocese will be published no later than September 1st each year. As a general rule, resolutions and discussion papers must be submitted prior to Oct. 1st to members of the Bishop’s staff as indicated in an article concerning submission of resolutions and discussion pa-pers. This deadline for submission of resolutions and discussion papers allows resolutions to be published and gives delegates and other members of the Diocese time to reflect and discern God’s will. It also allows for the business of Convention to be conducted in a more orderly man-ner.
In some instances, such as when a resolution relates to an event that occurs shortly before or after October 1st, it will be impossible or impractical to submit a resolution before that date. In that event, the resolution must include a written Motion to Suspend the Rule showing good cause as to why the October 1st deadline could not be met. Late resolutions that do not include such a Motion are out of order.
2
When a late resolution that includes the Motion to Suspend the Rule is submitted, Convention will not consider the underlying resolution unless the Motion to Suspend the Rule passes by a two-thirds majority. When considering the Motion to Suspend the Rule, Convention may con-sider how soon the resolution was submitted after it became practical to do so.
Motions to Suspend the Rule, accompanied by late resolutions or discussion papers, may be sub-mitted at the Diocesan Convention until 10 a.m. on Friday. Delegates are urged, however, to submit these materials soon as possible. Motions to Suspend the Rule, accompanied by late res-olutions or discussion papers, should be submitted on the same page and must be presented to the Chair of Dispatch of Business with 300 copies.
When will we first see the resolutions/discussion papers?
All resolutions/discussion papers submitted before Oct. 1st will be published on the diocesan website and will be printed in the Convention Edition (November issue) of the Highland Episco-palian if there is one. Other resolutions will be handed out at Convention.
ARCHITECTURAL COMMITTEEThe Architectural Committee provides assistance to parishes contemplating building or remodel-ing projects, and ensures that the work will comply with building codes, etc. Parishes should go to the AC before applying for loans or grants.
ASSISTANT OR ASSOCIATE RECTORS MAY NOT SUCCEED THE RECTORThis is been a long-time policy of the Diocese,
but it was adopted by the Bishop in writing on1/17/14
Canon III.9.3.c (“Assistants”) provides: A Priest serving as an assistant in a Parish, by whatever title designated, shall be selected by the Rector, and when required by the Canons of the Diocese, subject to the approval of the Vestry, and shall serve under the authority and direction of the Rector. Before the se-lection of an assistant the name of the Priest proposed for selection shall be made known to the Bishop and a time, not exceeding sixty days, given for the Bishop to communicate with the Rector and Vestry on the proposed selection. Upon resignation by the Rector, death of the Rector, or in the event of the dissolution of a pastoral relationship between the Rector and the Vestry, an assistant may continue in the service of the Parish if re-quested to do so by the Vestry under such conditions as the Bishop and Vestry shall de-termine. An assistant may continue to serve at the request of a new Rector. Assistants may have a letter of agreement with the Rector and the Vestry setting forth mutual re-sponsibilities and containing a clearly articulated dissolution clause, subject to the Bishop's approval.
Interim periods can, no doubt, produce some anxiety in the parish. But the Holy Spirit often uses periods of change to effect growth, and interim periods are often very fruitful times in the life of a parish. By going through the process for the call of a new rector, and by gaining some distance from the previous rector, parishes often find that, even if the previous rector was much loved, God uses an interim period to call the parish to new and exciting ventures in service to the Lord.
3
In searching for a new rector, parishes open a new chapter by asking, “Who are we?” “Who is God calling us to be? And, “Who should lead us there?”
There are several problems with calling the assistant (“by whatever title designated”) to succeed the rector. First, the parish is deprived of the benefits of opening a new chapter with free range to ask those questions. Often, parishes that want to call an assistant to succeed the rector are opt-ing for the easier way out by saying, “Lets just stick with this person we know and like and keep doing what we’ve been doing.”
And in that statement is the seed of the second problem. Very often, consciously or uncon-sciously, when a parish asks the assistant to succeed the rector, the parish is indulging an unspo-ken expectation that the new rector will continue the same course as the previous rector, and the status quo will be maintained. Not only does this, as stated above, deprive the parish of a period of fresh and perhaps unexpected discernment, but it usually does not work. There is a great dif-ference between serving as an assistant and serving as the rector. No matter how close the assis-tant is to the rector, once the assistant becomes a rector, he or she will develop his or her own leadership style and goals. Very often, when the assistant-become-rector makes changes, the congregation’s response is not only one of having to deal with change, but is also rooted in a sense of betrayal.
For these reasons, it is the Bishop’s policy that assistant rectors may not succeed the rector.
If the current rector and/or the assistant encourage the laity to object to this policy and to lobby the Bishop for an exception, invariably the parish will be left divided and the Bishop’s relation-ship with the parish will be damaged. It is therefore that Bishop’s policy that, while priests may discuss the implementation of this policy with the Bishop, they may not do so with others.
ATTENDANCE AT FALL CLERGY CONFERENCE, EMBER DAYS, ANNUAL CONVENTION, AND SPRING RETREAT
Attendance at the Fall Clergy Conference and the Annual Convention of the Diocese is manda-tory. Vestry meetings, and even funerals, should be rescheduled so as not to conflict with these important events in the life of the Diocese. Priests who cannot attend (e.g., for medical reasons) should contact the Bishop in advance.
The clergy gather during weeks in which there is an Ember Day for educational programs, fel-lowship, and time with the Bishop. The Bishop strongly encourages clergy to attend these Em-ber Days.
The Diocese also sponsors a Spring Retreat for clergy. The Bishop strongly encourages clergy to attend this educational and spiritual opportunity.
AUDITS Annual audits are required by the Canons of the Episcopal Church Audit reports along with the year-end financial records should be submitted to the Diocese upon completion. Audits are due September 1st for the previous year. Audits may be performed by external Certified Public Ac-countants or by a team of parish members established by the Vestry for that specific purpose. The Diocese has an audit guideline/checklist that should be used when a committee performs the audit. Rectors should ensure that audit functions are underway no later than in the spring. If you
4
need assistance in preparing an audit, please contact the Controller. The Diocese has an audit program that is customized for smaller churches.
BAPTISM: APPROPRIATE TO ADMINISTER AT PRINCIPAL SUNDAY SERVICEAdopted by the Bishop 1/1/14
The Book of Common Prayer states that “Holy Baptism is appropriately administered within the Eucharist as the chief service on a Sunday or other feast.” (p. 298) This is especially appropriate in light of the significance the BCP places on the theology of Baptism and the vow that the con-gregation takes to “do all in your power to support these persons in their life in Christ.” (p. 303) Holy Baptism is “full initiation . . . into Christ’s Body the Church” and is therefore inherently communal. (p. 298) As part of the baptism service the gathered members of the Body of Christ reaffirm their baptismal vows. Baptism is never a solitary or familial act — it requires a vow by the congregation to support the baptized; it provides the congregation with an opportunity to reaffirm their own baptismal vows. Baptism therefore is appropriately administered in the con-text of congregational worship.
Emergency Baptism is an exception. (see p. 313) The BCP does not define an “emergency,” but it is clear that an emergency in this context means a situation in which a person is in imminent danger of dying. (Any baptized person may administer the Sacrament; the name of the baptized might not be known; and “[if] the baptized person recovers, the Baptism should be recognized at a public celebration of the Sacrament. . . .” (emphasis added.))
The policy in the Diocese of Western North Carolina is therefore that all baptisms should be ad-ministered within the Eucharist as the chief service on a Sunday or other feast. The service must be public and conducted where other public worship in the parish is conducted. If a priest feels that he or she has good reason to conduct a non-emergency private baptism, the priest must make a request of the Bishop in writing and may not proceed without the Bishop’s permission.
Clergy are reminded that the Book of Common Prayer states that, “as far as possible,” Baptisms are to be reserved for the four traditional baptism Sundays or when the Bishop is present. (p. 312)
BUDGETEach parish must establish an annual budget. Budgeting is the allocation of church resources, in accordance with a plan, for the achievement of its objectives and goals. The church budget is one of the most effective tools available for the proper stewardship of the church’s assets. An approved budget serves as an authorization to expend funds for the purposes allocated within it. The approved budget should be incorporated into the monthly financial statements presented to the vestry. Each line item should show the budgeted amount and the actual receipts or expendi-tures.
Making a budget is the most important job the vestry has. The process for creating the budget should be open and transparent. The budget should be posted in a prominent place (such as the parish hall). Money and secrecy should never be combined in the Church!
5
BUILDING AND CAPITAL IMPROVEMENT FUNDS Any large funds, such as funds for new construction or capital improvements, or any other non-operating purposes should be segregated from the normal Parish bookkeeping and kept as sepa-rate accounts. Bookkeeping may be done by the Parish Treasurer or it may be desirable to set up a separate committee or individual(s), but periodic reports must be made to the Vestry and the Vestry must control expenditure of the fund(s), either directly or through an appointed commit-tee.
BUSINESS EXPENSESThe Diocese recommends that the Parish budget include a line item for reasonable business ex-penses, such as buying publications and books (which will be the property of the church), busi-ness lunches, and other reasonable job-related expenses. These expenses should be directly reim-bursed upon submittal of evidence of the expense. It is preferable that there be a business ex-pense item in the budget, rather than the cleric using his or her discretionary fund to pay for these expenses.
CELEBRATION OF NEW MINISTRYA clergyperson new to a position in the Diocese should contact the Bishop's Administrative As-sistant to arrange a date for a Celebration of New Ministry. This service is typically held about 6–8 weeks after the new priest arrives. The Bishop, or the Bishop’s appointed representative, will be present for this service. Participation by assisting Clergy from the same deanery is very desirable. The order of service must be sent to the Bishop’s office well in advance. The selection of the preacher should be discussed with the Bishop prior to extending an invitation.
CENTER FOR SPIRITUAL RESOURCESCSR’s mission is to “Connect, engage, transform.” CSR’s website (http://thecsr.org) provides a wealth of information and resources. CSR also maintains a list of Spiritual Directors in WNC (under “Contact.”)
CHILDCARE EXPENSES: USE OF CONTINUING EDUCATION FUNDS TO PAY FORAdopted by the Executive Council and 2007
It is appropriate to use continuing education funds to pay for childcare expenses necessitated by a cleric’s participation in continuing education courses if:
1. The child care is not provided by a member of the cleric’s family, and2. No member of the cleric’s family is reasonably available to provide childcare.Note: There may or may not be tax implications to receiving reimbursement for childcare expenses, please check with your tax advisor.
CLERGY DIVORCE AND REMARRIAGERemarriage of any divorced Clergyperson requires the canonical consent of the Bishop. As each case must stand on its own merits, Diocesan guidelines have not been prepared, but each Cler-gyperson desirous of remarriage after divorce must confer with the Bishop, in person, to discuss the situation in detail and to request permission to remarry.
When a priest wishes to remarry following a divorce in his/her parish, a decision will be made on a case-by-case basis as to whether the priest should resign. This decision will be made in consul-tation with the Bishop and will take into consideration causes and conditions of the divorce, the
6
length of time the couple was in the parish prior to the divorce, the involvement of the former spouse in the parish, the attitude and feelings of the congregation, the relationship of the cleric and the spouse to be, and the recommendations of a consultant familiar with family and parish systems.
COMMUNICATIONSSeveral diocesan-wide communication tools are available to help you spread the Good News:
1. E-newsletters: Diocesan News and the Bishop’s Reflection: include news of impor-tance to the entire diocese, diocesan-sponsored events, and other events that would be of interest to clergy and lay leadership across the diocese. The E-Newsletter goes out every Wednesday. It is important that clergy read it!
2. Diocesan Events (by email): Features events sponsored by the diocese or those of interest to clergy and lay leadership. Diocesan Events goes out every other Tuesday.
3. Parish News & Events (by email): Any important news or events that a parish wants to promote across the diocese. Parish News & Events goes out every other Thurs-day.
The Highland Episcopalian: This magazine is published four times a year (February, May, Au-gust, and November). Each issue generally follows a special theme.
The City: The City is the community gathering place for the Diocese of Western North Carolina. It is a private social media platform designed to allow people to share stories and resources, cele-brate success, talk about events, post job openings, and to collaborate, communicate and trans-form. To access The City, visit our website home page at www.diocesewnc.org.
Submitting Stories: In general, it is best to send stories or story ideas directly to Chris Goldman and let him choose the best vehicle for promotion. Please do not be shy! Many parishes have wonderful stories to tell that should be shared with their sisters and brothers across the Diocese. Do not hide your light under a basket!
For more information, contact Chris Goldman, our Communications Officer, at [email protected] or (404) 697-4191.
COMPENSATION: CLERGY MINIMUM COMPENSATION SET ANNUALLYThe minimum total annual stipend for ordained clergy, which includes salary, housing, utilities and any self-employment tax (SECA) paid by the Parish will be set annually by the Diocesan Convention. Every ordained Clergyperson, including both priests and transitional (not permanent or vocational) deacons, employed by a Parish in the Diocese is to be paid at least the minimum specified, unless specifically authorized otherwise by the Diocesan Bishop. If housing is fur-nished and a housing allowance is not provided, a reasonable amount of equivalent housing al-lowance should be determined by the Vestry (see ll.A.2 below) and subtracted from the Diocesan specified minimum annual stipend to determine the minimum salary.
The Diocese may also recommend, based on the national economy and the financial status of the Diocese and its Parishes, an annual increase in stipend for clergy in permanent or long-time and continuing employment within the Parish. Vestries of each parish are urged to increase clergy to-
7
tal annual stipend by at least this amount, plus, when warranted, additional merit increases based on the competent performance of the clergy.
For copies of the current Diocesan salary guidelines and recommendations for annual increases, please contact the Diocesan Office.
COMPENSATION: HOUSING ALLOWANCESEmployed clergy in each Parish are to be provided with housing or with a housing allowance. If housing is provided, the Parish is responsible for all utilities and maintenance, repairs, and initial decoration of the house and property. As a note of interest, in this case, the Church Pension Fund will assess the Parish 30% of the total of clergy salary, plus utilities and Social Security pay-ments, as an equivalent housing allowance for pension fund use only. As a guideline for budget preparation by the Parish for maintenance, repairs, decoration, etc. a figure of approximately 5% of the market value of the property would be considered reasonable. It is very desirable that the budgeted amount be cumulative: the unexpended portion in any one year placed in escrow and added to future budgeted amounts to handle unanticipated major maintenance requirements.
When housing is not provided, a portion of the total clergy stipend must be designated, according to IRS regulations, by a vestry resolution before the beginning of each year as a housing al-lowance. This resolution merely sets a minimum that the clergyperson may take as a housing al-lowance. The actual amount which can be excluded from the Clergyperson's income tax is the lesser of: 1) the amount designated by the Vestry, 2) the amount actually spent, or 3) the fair rental value of the property and furnishing, including utilities and maintenance expense. The vestry should designate any portion of the clergy person’s salary (even 100%) as housing al-lowance at the request of the clergy. The Controller has examples of how a housing allowance resolution should be written.
COMPENSATION: TRAVELThe Diocese recommends that all non-commuting automobile expenses and other travel ex-penses in the conduct of Parish or Diocesan business be handled by direct reimbursement of the Clergyperson by the Parish or employing agency, depending on the nature of the business and on the basis of mandatory and thoroughly documented travel records, as required by the IRS. All travel records must be turned in to the parish financial representative before reimbursement for travel is paid. The Diocese also recommends against paying a fixed blanket travel allowance, as it is subject to the same IRS rules concerning justification by the same type of records as direct reimbursement and would probably be considered part of self-employment income by Social Se-curity. Fixed travel allowances must be included on the cleric’s W-2 as income. Some Vestries specify a not-to-be exceeded maximum yearly limit for a direct reimbursement travel allowance. If this is done, it should be in an amount adequate for the clergyperson to carry out all legitimate church business (including work for the Diocese, etc.). Otherwise, the clergyperson is being re-quired to pay legitimate expenses of the church out of his or her own pocket. While we hope that our clergy tithe, it is no more fair to require them to pay church expenses than it would be to re-quire the Senior Warden to do so.
COMPENSATION: UNDERSTANDING CLERGY COMPENSATIONCanon Pritchett has written a paper entitled, “Understanding Clergy Compensation.” The paper (“Attachment A”) was written for clergy and Discernment Committees for the Call of a Rector,
8
but we recommend that all clergy be familiar with it, as well as Treasurers and Finance Commit-tees.
CONSTITUTION AND CANONS FOR WNC AND THE EPISCOPAL CHURCH: WHERE TO FIND
Clergy should be familiar with the Constitution and Canons of WNC, especially Canon 10 (“The Vestry”). The Constitution and Canons can be found on the diocesan website (www.dioce-sewnc.org, go to “Resources>policies/guidelines/canons.”) The Constitution and Canons of the General Convention of The Episcopal Church may be downloaded (free of charge) at: http://www.generalconvention.org/gc/gc2012.
DEVELOPMENT OFFICEHave questions about stewardship? (Like do I really have to ask people for money?) The answers depend on your parish and your skills. The Diocesan Development Office exists to help you and your parish sort through these questions. Working with the Stewardship Commission, we can help you find the most effective approach for stewardship for your congregation.
The Development Office also works with Episcopalians throughout the Diocese to build support for our collective work. This includes Justice and Outreach ministries, our Missioner to Spanish-Speaking People, Youth, College and Young Adult ministries, and Camp Henry, among other Diocesan ministries. The Diocese asks for gifts through semi-annual letters as well as personal requests.
Gifts through estate plans are a growing area of support for the Diocese and our parishes. The Diocesan Development Officer is available to educate Episcopalians on the ways they can sup-port their parishes, the Diocese, and the organizations they hold dear through a planned gift. These programs can be integrated into a broader discussion of giving or planning for the end of life. They are offered as a service from the Diocese without charge to parishes.
DIOCESAN INVESTMENT POLICYThe Diocesan Investment Policy, “Attachment B,” could serve as a model for parishes to use.
DIOCESAN POLICY STATEMENT REGARDING FUNDS INVESTED FOR PARISHES Adopted by the Executive Council on February 20, 2014
Adopted by the Trustees on June 10, 2014Funds held for others result mostly from fiduciary funds received from member parishes that par-ticipate in the managed investment account of the diocese. The Board of Trustees, serving in a fiduciary capacity as it relates to these funds, has developed the following policies regarding parish investments:
Parishes must make an initial minimum investment of $20,000 (exceptions can approved by Controller);
Only parishes are eligible to participate; Parishes should have the intent to maintain the initial amount invested for five years prior
to withdrawal; Withdrawal of funds may require a written notice three months prior to withdrawal; Investment earnings will be distributed annually by June 1;
9
Investment earnings will follow the distribution policies as set by the Board of Trustees
DIOCESAN STAFFThe diocesan staff works hard to assist our clergy and lay leaders. Please do not hesitate to ask for help! In addition to Bishop Taylor, the staff are:
The Rev. Hilario Cisneros, 2 days/week as Missioner for Spanish-Speaking Ministries and 3 days/week as rector of La Capilla de Santa Maria, Hendersonville.
[In Process], Director of Development (part time) Mr. Chris Goldman, Director of Communications (part time) Mrs. Alice Keenan, Office Coordinator Mr. Ian Williams, Missioner for Youth and Young Adult Ministries and
Camp Henry Director The Rev. Canon Jim Pritchett, Canon to the Ordinary & Transition Ministry Officer Mrs. Lisa Rettew, Administrative Assistant to the Bishop Mrs. Sue Schwein, CPA, Controller Mrs. Robbin Whittington, Director of the Center for Spiritual Resources (part time)
Campus Ministers: The Rev. Pattie Curtis, Western Carolina University (part time) The Rev. Rob Lundquist, UNCA (part time) The Rev. Beth Turner, Appalachian State University (part time)
DIOCESAN STAFF VALUES AND GOALS
Episcopal Diocese of WNCOrganizational Culture
MissionIn service of Jesus, the Bishop Henry Center’s mission is to:
1. Promote the Church’s mission to restore all people to unity with God and each other in Christ;
2. Serve the Episcopal Diocese of WNC as well as the Episcopal Church;3. Support the Bishop’s ministry; and4. Represent the Bishop.
ActivitiesTo achieve its mission, the Bishop Henry Center serves its clients, including clergy, parishioners, working groups, and institutions of the Diocese, through the following activities:
Supporting the work of the Bishop, who is the symbolic head of the Diocese. Serving as a resource for both clergy and parishes. Providing centralized Episcopal governance and leadership.
o Serves as an example, and reminds people, of what it means to be Episcopalian.o Communicates and upholds Church Canons.o Holds parish property in trust.o Ensures financial stability and equips parishes for Stewardship & Future financial
well-being.
10
o When necessary, arbitrates the resolution of conflicts, consistent with the Canons. Connecting local parishes with the National & International Church. Providing advice, accurate information, support, conflict resolution strategies, and re-
sources for parishes, governing bodies, and working committees. Coordinating common ministries and programs across the Diocese. Fostering relationships through community and shared vision. Serving as a referral network for parishioners and others. Providing Clergy in all Parishes Supporting the parishes in an orderly Transition Process.
Core ValuesConsistent with its mission, the Bishop Henry Center embraces the following core values:
Faithfulness to the Episcopal Ethos. Quality Service that is client focused, effective, and efficient. Clarity of Purpose with defined goals and a way to measure their attainment. A Welcoming Environment that helps clients feel connected, respected, and important. A Sense of Community, where team members feel inspired to work collaboratively and
help each other feel respected, supported, and valued. A Culture that is Professional, Creative and Transparent.
Guiding PrinciplesThe Bishop Henry Center Staff exemplifies the organization’s values by following these guiding principles:Faithfulness
1. We will be mindful of the Church’s identify as one body of Christ and consider each client to be an important part of the Diocese.
2. We will be motivated by our Baptismal Covenant to respect the dignity of every human being in all our dealings.
Quality Service1. We will respond to clients in a timely and courteous manner.2. We will strive to exceed our clients’ expectations by responding to their needs.3. We will keep our clients informed about Diocesan information, news, and activities.4. We will protect our clients’ confidential information.5. We will keep our clients apprised of the status of interrelated work/activities.
Clarity of Purpose1. We will align our work with the Diocesan mission statement.2. We will remember that our role is to implement policies established by our governing
bodies.3. We will provide information to clients to help them understand our purpose and responsi-
bilities.4. We will apply the Canons, standards, and policies consistently to help clergy, parishes,
and other Diocesan bodies feel confident about their level of compliance.5. We will seek to reach agreement with our clients regarding how we will respond to their
requests.6. We will be clear about Diocesan requirements ensuring faithful compliance.
A Welcoming Environment
11
1. The Bishop Henry Center belongs to the Diocese and we want our clients to feel wel-come here.
2. We will keep in mind that each client is a child of God and will treat him/her with respect and courtesy.
A Sense of Community1. We will share information. 2. We will help one another be successful.3. We will treat one another fairly and with respect.4. We will work as a team and resolve conflicts when they occur. 5. Once a decision has been made we will support it.
DISCIPLINARY CANONS: SELECTED PROVISIONS WITH COMMENTS BY THE INTAKE OFFICERS
With provisions that might not be intuitive in bold type. The Intake Officers’ comments and policies are in brackets.
Canon 1: Of Accountability and Ecclesiastical DisciplineBy virtue of Baptism, all members of the Church are called to holiness of life and accountability to one another. The Church and each Diocese shall support their members in their life in Christ and seek to resolve conflicts by promoting healing, repentance, forgiveness, restitution, justice, amendment of life and reconciliation among all involved or affected. This Title applies to Mem-bers of the Clergy, who have by their vows at ordination accepted additional responsibilities and accountabilities for doctrine, discipline, worship and obedience.
Canon 3: Of Accountability [Read Canons 3&4 together to see what you must and cannot do.]Sec. 1. A Member of the Clergy shall be subject to proceedings under this Title for:
(a) knowingly violating or attempting to violate, directly or through the acts of another person, the Constitution or Canons of the Church or of any Diocese;(b) failing without good cause to cooperate with any investigation or proceeding conducted under authority of this Title [Clergy must answer questions truthfully. No “Taking the Fifth.”]; or(c) intentionally and maliciously bringing a false accusation or knowingly providing false testimony or false evidence in any investigation or proceeding under this Title.
Sec. 2. A Member of the Clergy shall be accountable for any breach of the Standards of Conduct set forth in Canon IV.4.
Sec. 3. In order for any conduct or condition to be the subject of the provisions of this Title, the Offense complained of must violate applicable provisions of Canon IV.3 or IV.4 and must be material and substantial or of clear and weighty importance to the ministry of the Church. [This rules out relatively petty matters.]
Canon 4: Of Standards of ConductSec. 1. In exercising his or her ministry, a Member of the Clergy shall:
(a) respect and preserve confidences of others except that pastoral, legal or moral obligations of ministry may require disclosure of those confidences other than Privileged Communications;
12
[Careful! Lots of priests are disciplined for violating confidences. Note that this does not require formal Confession.]
(b) conform to the Rubrics of the Book of Common Prayer;
(c) abide by the promises and vows made when ordained;
(d) abide by the requirements of any applicable Accord or Order, or any applicable Pastoral Di-rection, restriction on ministry, or placement on Administrative Leave issued under Canon IV.7;
(e) safeguard the property and funds of the Church and Community; [I will consider it an Of-fense if a clergy person presides over an institution that has books that are missing or are in such disarray that an audit is impossible. It is also a separate offense if a clergyperson gives church funds to someone with whom the clergyperson is having an improper sexual relationship, regardless of the needs of that person.]
(f) report to the Intake Officer all matters which may constitute an Offense as defined in Canon IV.2 meeting the standards of Canon IV.3.3, except for matters disclosed to the Member of Clergy as confessor within the Rite of Reconciliation of a Penitent; [If you are asking your-self, “Do I need to report this?” you should report it and let us figure it out. Failure to re-port is an offense. Only formal confession is an exception (not, i.e., clergy support groups).]
(g) exercise his or her ministry in accordance with applicable provisions of the Constitution and Canons of the Church and of the Diocese, ecclesiastical licensure or commission and Community rule or bylaws;
(h) refrain from:
(1) any act of Sexual Misconduct; [Sexual Misconduct is defined as:
1. Sex with a. anyone under 18 (regardless of the state’s age of consent),b. anyone in high school, c. anyone legally incompetent (these three are defined as “Sexual Abuse”),
2. Or physical contact, bodily movement, speech, communication or other activity sex-ual in nature or that is intended to arouse or gratify erotic interest or sexual desires (this is defined as “Sexual Activity”) at the request of, or acquiesced to or by a Mem-ber of the Clergy with
a. An employee,b. Volunteer,c. Student, or d. Counselee of that Member of the Clergy, e. Or in the same congregation as the Member of the Clergy [note that formal
“Membership” is not required], orf. A person with whom the Member of the Clergy has a Pastoral Relationship.
[Pastoral Relationship shall mean any relationship between a Member of the Clergy and any person to whom the Member of the Clergy provides or has pro-vided counseling, pastoral care, spiritual direction or spiritual guidance, or from whom such Member of the Clergy has received information within the Rite of Reconciliation of a Penitent. (The canons are silent as to when, if ever, a clergy person may have a sexual relationship with someone with whom he or
13
she has been in a Pastoral Relationship in the past. As the Intake Officer, I will look to the American Psychiatric Association Code of Ethics.1)]
(2) holding and teaching publicly or privately, and advisedly, any Doctrine contrary to that held by the Church;
(3) engaging in any secular employment, calling or business without the consent of the Bishop of the Diocese in which the Member of the Clergy is canonically resident;
(4) being absent from the Diocese in which the Member of the Clergy is canonically resident, except as provided in Canon III.9.3(e) for more than two years without the consent of the Bishop Diocesan;
(5) any criminal act that reflects adversely on the Member of the Clergy's honesty, trustworthi-ness or fitness as a minister of the Church;
(6) conduct involving dishonesty, fraud, deceit or misrepresentation; or
(7) habitual neglect of the exercise of the ministerial office without cause; or habitual neglect of public worship, and of the Holy Communion, according to the order and use of the Church; and
(8) any Conduct Unbecoming a Member of the Clergy.[Conduct Unbecoming a Member of the Clergy shall mean any disorder or neglect that prejudices the reputation, good order and discipline of the Church, or any conduct of a nature to bring material discredit upon the Church or the Holy Orders conferred by the Church.]
DISCIPLINARY OFFENSES: HOW TO REPORTAn article explaining the Disciplinary Canons and how to file a complaint is on the website. It is entitled, “How to File a Complaint Against a Member of the Clergy: Understanding Ecclesiasti-cal Discipline.” We recommend reading that article before filing a complaint.
The answer to how to file a complaint is as follows:
Complaints alleging clergy misconduct should be made to one of the Intake Officers. They may be made in any form (phone call, email, letter, etc.). We have two intake officers— one male and ordained, and one female and a layperson. You should deal with whomever you are most comfortable.
1 APA Code of Ethics, Section 10.8 – Sexual Intimacies with Former Therapy Clients/Patients(a) Psychologists do not engage in sexual intimacies with former clients/patients for at least two years after cessation or termination of therapy.(b) Psychologists do not engage in sexual intimacies with former clients/patients even after a two-year interval ex-cept in the most unusual circumstances. Psychologists who engage in such activity after the two years following ces-sation or termination of therapy and of having no sexual contact with the former client/patient bear the burden of demonstrating that there has been no exploitation, in light of all relevant factors, including (1) the amount of time that has passed since therapy terminated; (2) the nature, duration, and intensity of the therapy; (3) the circumstances of termination; (4) the client's/patient's personal history; (5) the client's/patient's current mental status; (6) the likeli-hood of adverse impact on the client/patient; and (7) any statements or actions made by the therapist during the course of therapy suggesting or inviting the possibility of a posttermination sexual or romantic relationship with the client/patient.
14
The Intake Officers are:The Rev. Canon Jim Pritchett900B CentrePark DriveAsheville, NC 28805(cell) [email protected]
Susan Wilson 6 Squirrel Ridge Drive Weaverville, NC 28787(828) [email protected]
DISMANTLING RACISM TRAININGThe Commission to Dismantle Racism exists to name, confess, resist and confront the sin of racism through prayer, education, advocacy and action. Clergy and vestries are expected to un-dertake Dismantling Racism Training, and it is required for clergy seeking to be licensed in the Diocese. Because the training requires the presence of African-Americans, it is not offered as frequently as is Safe Church Training. To inquire about training dates, call Alice Keenan (828-225-6656). To learn more about the Dismantling Racism Commission, go to: www.dioce-sewnc.org >Resources>Training>Dismantling Racism.
EPISCOPAL VISITSThe Bishop’s visitation schedule is published well in advance and can be found on the diocesan website. You may obtain a customary for the Bishop’s visit from the Bishop’s Administrative Assistant or online.
EXECUTIVE COUNCIL: LIAISON REPORTS TOAdopted by Executive Council April 12, 2012
In order to use our time wisely and to make Executive Council meetings as efficient and effec-tive as possible, the Executive Council agrees to the following procedures for receiving liaison reports:
Liaisons will submit written reports to the Bishop’s Administrative Assistant by email at least 10 days before Executive Council Meetings. A report stating that there is nothing to report is appro-priate. This will alert the members as to the status of the committee in question, and the mem-bers will know that the liaison will not give a report at the meeting.
The Bishop’s staff will send an email reminding the EC of this deadline one week before reports are due. Written reports will be emailed to the EC with the other materials you’ll need to prepare for the meeting. EC members are expected to read each report before the EC meeting.
At the meeting, the Chair will call on each liaison in turn. If the liaison has not filed a report, he or she will be asked to give a very short verbal report. If the liaison filed a written report stating that there is nothing to report, the Chair will ask only whether the liaison needs to give an update.
15
If the liaison has filed a substantive written report, the chair will assume that everyone has read it. The liaison will not recount what is in the report, but will comment only on:
Important matters the liaison might have neglected to put in the report Updates as needed (such as, “That subcommittee met yesterday.”).
Members may ask questions and make comments regardless of the type of report submitted.
FINANCE: INTERNAL CONTROLSA system of internal controls should be established and maintained. A system of internal con-trols consists of all measures used by an organization to safeguard its resources and ensure accu-racy, efficiency and reliability in accounting information. Internal controls are designed to pre-vent or identify inadvertent errors as much as they are intended to prevent the deliberate theft or misuse of funds. Internal controls also protect those handling money from false claims of mis-conduct. These internal controls should be established by the rector, the Treasurer and others as necessary. The overriding idea of controls is to cost effectively reduce the risk of loss or misuse of funds or property to a tolerable level. See, “Finance: Manual of Business Methods in Church Affairs.”
FINANCE: MANUAL OF BUSINESS METHODS IN CHURCH AFFAIRSParishes are required to comply with the Manual of Business Methods in Church Affairs, which fleshes out compliance with Canon I.7 of the Canons of the General Convention. The Manual may be downloaded free of charge at www.episcopalchurch.org/page/manual-business-methods. Rectors and vestries should ensure that it is in use.
FRESH STARTFresh Start is a program sponsored by the Diocese that provides support, education, and cama-raderie for priests new to a position in the Diocese. A commitment to Fresh Start is included in every Letter of Agreement. Fresh Start meets eight times a year, roughly from August through May, taking time off for Christmas and Easter. Full time clergy are expected to attend seven times per year for two years, for a total commitment of fourteen meetings. Part time clergy are required to attend seven times in two years, but are welcome to attend more often.
FUNDING: HUMAN, HURT AND HOPE GRANTSThe Human, Hurt and Hope fund was established to help support new initiatives and innovative ministries that involve Episcopalians directly in hands-on ministries that respond to human needs. These grants range from $5,000 to $20,000 and can be multiyear grants. HHH strongly supports collaboration.
FUNDING: JUSTICE AND OUTREACH GRANTSThese grants are part of the Diocesan annual operating budget. Their mission is to link people in parishes across the diocese engaged in justice and outreach ministry offering support, education, and funding as we heed God's call to transform ourselves, our diocese, our communities and the world. Grants are generally up to $5,000.
FUNDING: RESTORATION AND MAINTENANCE FUNDThe Restoration and Maintenance Fund is a revolving fund that makes zero interest loans of up to $25,000, payable over five years. The loans are typically made for building projects, etc. Ap-plication process is on the diocesan website.
16
FUNDING: ST. HILDA’S PRESS GRANTSThe income from the St. Hilda’s Press fund is to be used for projects that produce publication materials for Episcopalian needs.
FUNDING: THE EPISCOPAL FOUNDATIONThe Episcopal Foundation makes grants of up to $25,000, typically for "bricks and mortar" projects, although the grant is not limited to that type of project. Application process is on the diocesan website.
GAMBLING & RAFFLE POLICYAdopted by Executive Council April 2010
The moral implications of taking a person's money and not giving him/her full value in return must be taken seriously, and parishes, worshipping communities, or other Episcopal entities must not routinely engage in practices such as bingo, games of chance, raffles, etc. If persons are asked to contribute to a specific drive for funds, it is not inappropriate to offer small prizes on a random or chosen by lot basis.
GIFT ACCEPTANCE POLICYThe Diocese of Western North Carolina Gift Acceptance Policy is attached as “Attachment C.” It can be used as a model for parishes.
INSURANCE: HEALTH: DHPAdopted by the Executive Council 10/6/11
Beginning January 1, 2013, the Diocese of Western North Carolina and all of its parishes, wor-shiping communities, and covered institutions will participate in health insurance coverage ad-ministered by the Denominational Health Plan for all qualified employees not otherwise covered (those employed to work 1500 hours or more per year).
Employees may opt out of DHP coverage if they have health care benefits through other ap-proved sources (i.e., coverage under spouse’s or domestic partner’s insurance, former employer, Tricare, Medicare, etc.).
Schools, daycare facilities, and other institutions affiliated with a congregation or the diocese, whether or not they operate under a separate tax ID from the sponsoring institution, are encour-aged (but not required) to participate in the Denominational Health Plan on the same basis as parishes, and must request a bid for services from the Denominational Help Plan every time medical coverage is renewed.
It is the policy of the Diocese of Western North Carolina to provide healthcare benefits to same-sex Domestic Partners of lay and clergy employees of parishes or institutions if such employees are eligible to participate in the Denominational Health Plan. The same-sex partnership relation-ship shall be defined and evidenced by a document entitled, “Domestic Partnership Affidavit,” (“Attachment D”) and/or such other documentation as the Bishop or Executive Council may re-quire. In order for a same-sex Partner to be eligible for DHP healthcare benefits, the fully exe-cuted “Domestic Partnership Affidavit” must be filed with the Bishop’s staff, and the Partner must comply with any other requirements imposed by the DHP.
Parishes and covered institutions must, at their discretion, offer as a minimum:
17
Single Empire BCBS 80/60 PPO coverage offered through the DHP, or
Single Empire BCBS High Deductible Health Plan/HSA offered through the DHP, provided that the employer pay all of the deductible except the amount that the employee would have to pay under the Single Empire BCBS 80/60 PPO plan (currently $500).
Parishes may (but are not required to) implement 80% employer-20% employee premium shar-ing, or any other formula for premium sharing that does not require the employee to pay more than 20%. Parishes and covered institutions are free to offer higher coverage, as long as they maintain the required parity.
Lay and clergy employees who work 20-29 hours per week may, but are not required to, partici-pate in the DHP, but the employer is not required to fund any of the premium or deductible. In each parish or covered institution, parity must be maintained in this group.
Resolution to Create a Committee on Compensation and Benefits:Executive Council, working in consultation with Fiscal Ministries and the Bishop, will establish a permanent Committee on Compensation and Benefits to regularly examine clergy compensa-tion, make recommendations concerning minimum clergy compensation, and make policy deci-sions regarding health insurance, such as what plans should be offered, what minimums should be required, etc.
Changes made at 2012 General ConventionGeneral Convention of 2012 extended the deadline for complying with the Parity Requirement until January 1, 2016. All clergy and lay employees working 30 or more hours a week are still required be in the DHP by January 1, 2013, but the parish may offer different levels of coverage (e.g., family for clergy, single for laity). We urge parishes to consider the ethical considerations of being a just employer in making these difficult decisions.
INSURANCE: PROPERTY & CASUALTY: MINIMUM REQUIREMENTSAdopted by the Trustees on June 21, 2012
Canon 7:Sec. 1(g) of The Episcopal Church states: “All buildings and their contents shall be kept adequately insured.” Canon 12.4 of the Diocese of Western North Carolina provides:
It shall be the duty of each Parish to comply with the business methods in church affairs prescribed by Title I. Canon 7 of the General Convention of the Episcopal Church. Each Parish shall maintain (1) adequate casualty insurance coverage to insure all buildings and personal property titled to the Parish or titled to the Diocese and used by the Parish, and (2) in respect to all activities of the Parish, adequate liability insurance coverage to insure against any liability of the Parish, its Clergy, Wardens, Vestry and all other agents or em-ployees of the Parish and of the Diocese who may share such liability. Appropriate evi-dence of such insurance shall be supplied annually to the Diocese.
As all property is held in trust for the Diocese, the minimum insurance requirements as deter-mined by the Trustees of the Diocese of Western North Carolina are as follows:
COMMERCIAL PACKAGE POLICY, to include the following minimum limits:
18
Buildings & Contents Insured to Replacement Value, “All Risk” CoverageFlood Coverage Insured to Replacement Value, “All Risk” CoverageCommercial Crime Minimum $25,000Comprehensive General Liability Occurrence $1,000,000 Aggregate $5,000,000Pastoral Counseling Liability Occurrence $1,000,000 Aggregate $5,000,000Employee Benefits Liability (EBL) Occurrence $1,000,000 Aggregate $1,000,000Medical Payments Each person $15,000 Occurrence $60,000Sexual Misconduct Liability Occurrence $1,000,000 Aggregate $2,000,000
DIRECTORS’ & OFFICERS / EMPLOYMENT PRACTICES - including the following limits:
Directors’ & Officers Liability (D&O) $1,000,000Employment Practices Liability (EPL) $1,000,000 (including Sexual Harassment)
WORKERS’ COMPENSATION
Bodily Injury by Accident Each accident $500,000Bodily Injury by Disease Policy limit $500,000 Each person $500,000
UMBRELLA
As excess over Commercial General Liability, Pastoral Counseling, Sexual Misconduct, Direc-tors’ & Officers, Owned and Non-Owned Auto and Workers Compensation
Occurrence $1,000,000 Aggregate $1,000,000
OBTAINING COMPARISON AND BID FROM CHURCH INSURANCE COMPANY OF VERMONT
The Trustees also require that Parishes that do not insure with Church Insurance Company of Vermont are required to obtain and consider a comparison of policies and bid from Church In-surance Company of Vermont before renewing any property and/or liability insurance from an-other source.
LEAVING A PARISH OR CHANGING STATUS: CONTACT THE BISHOP BEFORE MAKING PLANS PUBLIC
Clergy who are planning to leave a parish or institution (e.g., to accept another call or to retire) or to change their relationship with a parish or institution (e.g., to partially retire, to work fewer or more hours, or to work on a seasonal basis) should contact the Bishop before making any plans public. The Bishop deals with these situations frequently and often can be helpful both to the cleric and the parish. It lays a foundation for conflict and violates Episcopal polity for a cleric to poll a parish about preferences regarding particular situations.
LEAVING A PARISH: CONTACT AFTER; MEETING WITH THE BISHOPWhen a priest (rector, interim rector, assistant, or associate) leaves a parish, tensions can arise between, on the one hand, the clergy person’s desire to stay in touch with friends whom she or he has known for years and, on the other hand, the need of the parish to make a transition in leader-ship unhampered by the continuing influence of the former rector, interim, or assistant. The de-
19
parted clergy can, even inadvertently, exert a powerful influence that may keep the laity of the parish from establishing the appropriate relationship with the new rector.
While the Bishop is sensitive to the pastoral issues which can arise for a clergy person who leaves a parish, especially if that person leaves to retire, clergy have a duty to serve the best in-terests of the parish and to follow the pastoral direction of their Bishop.
Priests leaving a parish are not to attend worship or any function at the parish or communicate with parishioners regarding parish matters during the interim period or for a period of six months after the new rector has arrived. If the priest wishes to attend his or her former parish after the new rector is called, the priest must meet the Bishop to discuss the possibility of returning. After that the Bishop will meet with the priest and the new rector to confer about the appropriate course of action for the benefit of the parish. The Bishop may permit the priest to attend ser-vices, or may require the priest to stay away for up to one year from the time the new rector ar-rives.
Priests leaving a parish are responsible for making clear to the parish that the pastoral relation-ship has ended and that it will not be appropriate for parishioners to discuss parish matters with the priest or to ask the priest to function sacramentally (regardless of the location of the service) during this period. When the period is over, priests may return to the parish or function sacra-mentally in the parish only at the invitation of the new rector.
The policy regarding Deacons during a time of transition is covered in the Deacon’s Manual.
Clergy who are leaving a parish must schedule an exit interview with the Bishop. The Bishop strongly encourages spouses to attend.
LEAVING A PARISH: RETIREMENTSince each individual's case is unique, Diocesan guidelines on retirement would not be appropri-ate. As each clergyperson approaches retirement from the Episcopal Church he or she is urged to be in close contact with Church Pension Fund personnel and to utilize fully The Church Pension Fund Handbook. They have one very sound word of advice to all who would like to establish a retirement date: talk to us (The Church Pension Fund) before you talk to your Bishop or your Vestry. Their advice can result in the best financial arrangements for your retirement. Their tele-phone number at 445 East Fifth Avenue, New York, NY 10016 is 1-800-223-6602.
We urge those who are contemplating retirement to attend a “Planning for Tomorrow” confer-ence (sponsored by CPG) at least a year before retiring.
Before advising the Parish Vestry of retirement plans, those plans must be discussed with the Bishop and any announcement must be coordinated with the Bishop. (See, Leaving a Parish or Changing Status, above.)
LETTER TO APPLICANTS IN THE DIOCESE: WHAT WE ARE LOOKING FOR IN OUR CLERGY
Canon Pritchett routinely sends a letter to applicants for positions in the Diocese that outlines what we are looking for from clergy in our Diocese. That letter is attached as “Attachment E.”
20
LETTERS DIMISSORYIf an ordained clergyperson is changing his or her canonical residence, as in accepting a call to a new parish or for other reasons, Letters Dimissory must be presented to the new Diocese from the current one in order to effect the transfer. Note that it is incumbent upon the cleric to request the letters from his or her previous Diocese. (TEC Canons III.9.4 & III.7.6(b))
MARRIAGE:
a. Guidelines for Rites and Preparation
The following guidelines were prepared by the Liturgy and Music Commission of the Diocese of Western North Carolina as suggestions to parishes concerning the liturgies approved by the Church for Members of the Clergy to solemnize a marriage or for the Blessing of a Civil Mar-riage. These guidelines have been adapted to changes made by the 2015 General Convention. These have been provided in order to help establish a common and better understanding of mar-riage rites among both clergy and lay people and to make the conducting of the rites and the counseling of the parties more consistent throughout the Diocese. It should be noted that the guidelines set forth here are guidelines only; they are suggestions, not hard and fast rules which should be followed in all circumstances. The Intended Celebrant must always use sensitive pas-toral judgment and common sense in those cases which deviate from the assumed or desired norms.
Title I, Canon 18 of the Canons of the General Convention provides:
Sec. 1. Every Member of the Clergy of this Church shall conform to the laws of the State governing the creation of the civil status of marriage, and also these canons concern-ing the solemnization of marriage. Members of the Clergy may solemnize a marriage us-ing any of the liturgical forms authorized by this Church.
Sec. 2. The couple shall notify the Member of the Clergy of their intent to marry at least thirty days prior to the solemnization; Provided, that if one of the parties is a member of the Congregation of the Member of the Clergy, or both parties can furnish satisfactory evidence of the need for shortening the time, this requirement can be waived for weighty cause; in which case the Member of the Clergy shall immediately report this action in writing to the Bishop.
Sec. 3. Prior to the solemnization, the Member of the Clergy shall determine:
(a) that both parties have the right to marry according to the laws of the State and consent to do so freely, without fraud, coercion, mistake as to the identity of ei-ther, or mental reservation; and
(b) that at least one of the parties is baptized; and
(c) that both parties have been instructed by the Member of the Clergy, or a per-son known by the Member of the Clergy to be competent and responsible, in the nature, purpose, and meaning, as well as the rights, duties and responsibilities of marriage.
21
Sec. 4. Prior to the solemnization, the parties shall sign the following Declaration of In-tention:
We understand the teaching of the church that God's purpose for our marriage is for our mutual joy, for the help and comfort we will give to each other in prosper-ity and adversity, and, when it is God's will, for the gift and heritage of children and their nurture in the knowledge and love of God. We also understand that our marriage is to be unconditional, mutual, exclusive, faithful, and lifelong; and we engage to make the utmost effort to accept these gifts and fulfill these duties, with the help of God and the support of our community.
Sec. 5. At least two witnesses shall be present at the solemnization, and together with the Member of the Clergy and the parties, sign the record of the solemnization in the proper register; which record shall include the date and place of the solemnization, the names of the witnesses, the parties and their parents, the age of the parties, Church status, and resi-dence(s).
Sec. 6. A bishop or priest may pronounce a blessing upon a civil marriage using any of the liturgical forms authorized by this Church.
Sec. 7. It shall be within the discretion of any Member of the Clergy of this Church to de-cline to solemnize or bless any marriage.
The Declaration of Intention is found at the end of this document as an Attachment.
B. Pastoral Guidelines for Marriage and Blessing a Civil Union
Prior to scheduling a marriage (a minimum of 30 days is required after the couple’s first meeting with the Celebrant or, in the case of remarriage, from the date of receiving the Bishop’s ap-proval), it should be ascertained that at least one of the couple is part of, or in some way, related to the parish congregation, or is willing to make a commitment to become an active and faithful part of the congregation.
Adequate counseling and instruction of the couple, together, must be done prior to the marriage. It should be emphasized that marriage is more than a rite and a ceremony, it is a sacrament, ask-ing God’s blessing on a covenant relationship.
The Celebrant must weigh how well the couple is aware of the major implications of the lifetime commitment they are making and be convinced that they have a realistic understanding of what marriage is. Clergy who are unfamiliar with the liturgies approved by the 2015 General Conven-tion are urged to study them.
It would seem that at least 3 - 6 counseling sessions would be needed, depending on the circum-stances. After counseling and instruction, as evidence of their serious intentions to commitment, the couple should be asked to complete and sign a copy of the Declaration of Intention, form at-tached, which is given to the Celebrant.
22
In unusual circumstances, marriages may be performed or blessed for couples not closely related to the parish, but only at the specific request of the Parish Member-of-the-Clergy-in-Charge of one of the couple’s home parishes to the Celebrant. The Celebrant must be convinced that ade-quate marriage counseling has been done by a priest: either himself or herself, or by the home Parish Priest.
It is most appropriate and desirable that the ceremony of marriage between Christians be con-ducted within the rite of the Holy Eucharist, which should be offered to all baptized Christians.
Except under unusual conditions, it is desirable that the marriage ceremony should be conducted within the parish church, although for Episcopal/Jewish couples a public building may be suit-able.
All services in Episcopal parish churches are open to the public.
Clergy of other Christian denominations may assist the Celebrant, with the Bishop’s approval. The Celebrant must conduct the exchange of marital vows and the blessing of the marriage.
The rubrics in the approved liturgies specifying junctures in the marriage liturgy where hymns, psalms, anthems and instrumental music may be used should be strictly adhered to. It is not ap-propriate in corporate worship for the Lord’s Prayer to be sung by a solo musician. The Cele-brant, or his or her delegated authority, must agree with the choice of music to be used, in ad-vance of the service.
The Celebrant should consult with any photographers prior to the service, emphasizing the sacra-mental worship aspects of the service, and requiring that any operators or equipment to be em-ployed be placed and used as unobtrusively as possible. Flash pictures should not be allowed during the service.
C. Guidelines for Remarriage after Civil Divorce
All of the items in “Guidelines for Marriage and Blessing of a Civil Marriage” apply.
The approval of the Diocesan Bishop is required before the remarriage of any divorced person may be performed. This applies to either bride or groom and whether or not either is Christian or associated directly with the parish. Application to the Diocesan Bishop for permission to re-marry is made only by the intended Celebrant.
The scheduling of remarriages requires a minimum of 30 days from receiving approval by the Bishop.
Permission for remarriage will be granted by the Bishop only after a thorough evaluation and counseling of the couple by the Celebrant. Evidence of this will be submitted using the attached form: Application for Permission to Remarry, to be completed and signed by the couple, and a letter from the Celebrant to the Bishop, giving his or her evaluation of the sincerity of the couple and an estimate of the stability of the proposed marriage. Particular attention should be paid to the causes of breakdown of the previous marriage(s) and to their influences on this one. An indi-cation of the amount of counseling done should be included with a specific recommendation for
23
approval or disapproval. The counseling and the recommendation are responsibilities which can-not be delegated to others.
A copy of all divorce decrees must accompany the application.
The date of the wedding may not be announced until the bishop grants permission.
The forms entitled, “DECLARATION OF INTENTION,” and “PERMISSION TO REMARRY” are appended to this document as “Attachment F.” The Bishop’s Administrative Assistant will email these forms upon request.
D. Same-Sex Couples: Guidelines for Clergy and Congregations
The 2015 General Convention adopted Resolution A054, which authorizes for trial use “The Witnessing and Blessing of a Marriage” and “The Celebration and Blessing of a Marriage 2.” Each of these rites may be used by either same-sex or different-sex couples.
The resolution states that the liturgies may be used only with permission of the Bishop. Bishop Taylor grants that permission, but strongly encourages rectors to have a conversation with their vestries before officiating at a same-sex marriage.
Resolution A054 (2015) honors "the theological diversity of the Church in regard to matters of human sexuality," and makes clear that no ordained person should be "coerced or penalized in any manner, nor suffer canonical disabilities" as a result of his or her position on this matter. (Our canons have always stated (and continue to state) that it is “within the discretion of any Member of the Clergy of this Church to decline to solemnize any marriage.” (Canon 1.18.4))
A bishop or priest may pronounce a blessing upon a civil marriage using any of the liturgical forms authorized by this Church.
MUTUAL MINISTRY REVIEW (MMR) AND CHURCH ASSESSMENT TOOL (CAT)
Introduction
We live in changing times that call us to reinvision the Church and to engage everyone (lay and ordained) in building its future. In order to establish and maintaining healthy parishes, parish leadership are required to engage in the hard work of honestly assessing how the parish is ac-complishing its ministries and fulfilling its mission.
In order to assist in achieving that goal, the Diocese is offering two approaches. A Mutual Min-istry Review (MMR) and the Church Assessment Tool (CAT).
An MMR provides the rector and vestry with an intentional way of reviewing and strengthening
the parish’s sense of mission and its general vitality, how the vestry and rector fulfill their roles as leaders of the parish, and the relationship between the vestry and the rector.
24
Having these positive and honest conversations within a vestry or between a vestry and rector can prevent minor problems or conflicts from escalating. MMR’s serve as the best process for facilitating such conversations.
The CAT differs from the MMR primarily in that the CAT is a survey (usually online) that is filled out by all members of the parish, not just the vestry.
MMRs are probably more appropriate after the rector has been at the parish for a year or so. Af-ter that, the parish leadership can decide whether to periodically repeat having MMRs, or work CATs in. The CAT is also appropriate for parishes to use as part of the discernment of the call of a new rector.
This policy applies to all parishes and all clergy in charge of parishes, however named. For sim-plicity, all such clergy are referred to in this policy as “rector.”
Purpose of this Policy
Since at least September 18, 2004 (when Bishop Taylor was consecrated) almost every Letter of Agreement for clergy in charge of a parish has contained this or similar language:
The Rector, Wardens and Vestry agree to an annual discussion and mutual review of the total ministry of the parish, in order to:
Provide the Rector, Wardens and Vestry opportunity to assess how well they are fulfilling their responsibilities to each other and to the ministries they share;
Establish goals for the work of the parish for the coming year; Isolate areas of conflict or disappointment which have not received adequate at-
tention and may be affecting mutual ministry adversely; Clarify expectations of all parties to help put any future conflicts in manageable
form. A mutually agreed upon third party may be engaged to facilitate the mutual ministry re-view process.
Admittedly, the Diocese has not followed up on that requirement or, more importantly, provided the consistent support needed for all of our parishes to conduct an MMR. We want to change both of those omissions, and add the CAT as a resource as well.
This policy establishes the expectation that all parishes will complete MMRs and/or CATs and outlines the processes for doing so. The language in future Letters of Agreement will be altered to conform to this policy.
What Is a Mutual Ministry Review?
First, let’s address what a mutual ministry review is not. An MMR is not a performance review of the rector. Many clergy have been suspicious, and rightfully so, of processes that have turned into a single-minded opportunity to criticize the priest. The process we use will be a positive, cooperative conversation assessing all areas of ministry in the parish, not just the rector’s. Main-taining the integrity of this process is an important reason we require the use of a trained facilita-tor who is not from the parish.
25
An MMR is also not a way to resolve significant conflicts. Serious conflict will make it difficult to have the positive, objective conversations we seek. Parishes experiencing significant conflict should contact the Bishop’s office and will be referred to other resources. Where appropriate, the Bishop will excuse such parishes from the requirement to conduct an MMR until the conflict is resolved.
A mutual ministry review is a way for a parish to ask, “How are we doing?” The MMR offers an opportunity to celebrate what a parish does well and to identify opportunities for improvement. It invites a conversation as to what God may be calling a parish to do and accomplish at the present time in its life. The process can provide moments of grace through the recognition that none of us is perfect and that we need one another in order to serve Christ in our often-confusing contexts. A mutual ministry review assesses:
the health of the parish, the effectiveness of parish leadership, the relationship of the vestry with the rector and staff, and fulfillment of the parish mission and goals.
After the completion of a mutual ministry review, the vestry should use the feedback generated to build on parish strengths, consider recommendations for new goals, and implement improve-ments to existing ministries. This will not be “another study sitting on the shelf.” The vestry will generate goals and tasks which will be reviewed at future vestry meetings according to a timeframe for accomplishment.
The Mutual Ministry Review Process
To assist parishes in completing a mutual ministry process, the Diocese of Western North Car-olina has approved a facilitated mutual ministry process. A summary of the steps involved is in Attachment A. A list of approved facilitators and a schedule of fees is posted on the diocesan website (www.diocesewnc.org). Parishes that are unable to afford the costs should discuss their situation with the Bishop.
The Vestry is encouraged to inform the parish an MMR has been completed and, as it discerns appropriate, to summarize significant feedback and planned goals or actions resulting from the feedback. Except for what is officially released by the Vestry, Vestry members are expected to honor the confidentiality of the MMR report and comments of individual members.
Parishes may elect to utilize an MMR process other than that approved by the Diocese with the Bishop’s prior permission. When applying for permission, the parish should submit a descrip-tion of the proposed process and explain who will facilitate it.
What is the Church Assessment Tool?
The CAT is a “benchmarked instrument designed to provide an in-depth look at the experiences, perceptions and aspirations of a church's congregation.” (Holy Cow! Consulting website) It is taken by everyone in the congregation (not the vestry only, as is the case with an MMR). There is a cost for the instrument and a cost for facilitation and interpretation. If a parish cannot afford
26
to pay the full price, the leadership of that parish should contact the Bishop. For more informa-tion on the CAT, see Attachment B.
When Are Mutual Ministry Reviews or CATS to Be Completed?
New Calls: Typically, an MMR will be the more appropriate tool for new calls. It is suggested that the MMR occur around the first anniversary of the priest’s arrival, but it must be completed within 15 months of that date. Parishes that have called a rector (or priest-in-charge, or pastor-in-charge) within 15 months and have not conducted an MMR should schedule one as soon as possible. When the MMR is completed, or if the parish has already completed an MMR, the se-nior warden or rector will notify the Canon to the Ordinary (in writing, preferably by email at [email protected]) and provide the completion date and the name of the person facilitat-ing the process. Feedback which might be helpful to the Diocese or facilitator will be welcomed. If the rector and wardens feel that a CAT might be more appropriate than an MMR, they may ar-range for a CAT. The same notification requirements will apply.
Clergy called on or before 15 months before the date of this policy: Parishes having called a rector before November 16, 2013 should complete a mutual ministry review or CAT not later than February 16, 2018 (which is two years after the date of this policy). Parishes are encour-aged not to procrastinate; resources might be scarce near the deadline, and the sooner the parish avails itself of the benefits of an MMR the better. The senior warden or rector will notify the Canon to the Ordinary (in writing, preferably by email at [email protected]) when the MMR or CAT has been completed and will provide the completion date and the name of the per-son facilitating the process. Feedback which might be helpful to the Diocese or facilitator will be welcomed.
Future Mutual Ministry Reviews or CATs: After a parish has completed a mutual ministry re-view or CAT, the parish is encouraged to engage in another MMR or CAT approximately every three years, and is required to do so every four years.
A vestry may, of course, elect to complete another mutual ministry review or CAT sooner. Specific factors which might influence such a decision include:
when a previous MMR or CAT has identified significant new goals or needed improve-ments,
prior to a rector’s sabbatical, when entering a capital campaign, or at other significant times of transition in the life of the parish.
Conclusion: We Need Your Help
As chief priest and pastor of the Diocese, the Bishop cares deeply that all of our parishes are as fully vibrant and engaged as ambassadors of Christ. To that end, the Bishop asks for the cooper-ation of everyone in the Diocese, lay or ordained, in the implementation of this policy. This is not an effort to add a bureaucratic requirement to your already busy lives; it is an effort to help your parish improve communication, head-off conflict, celebrate what you do well, and make changes needed to serve our Lord even better. Although MMRs and CATs have been used suc-cessfully in many parishes, if we discover that part of it does not work well, we will change it.
27
The Bishop hopes that both the laity and clergy will view the chance to engage in a mutual min-istry review or CAT as an exciting ministry opportunity afforded to you by your brothers and sis-ters in Christ, your Diocese. And thank you for all you do!
ATTACHMENT ASummary of a Facilitated Mutual Ministry Review (MMR) Process
Selection of the Mutual Ministry Facilitator
Vestry secures names of diocesan trained facilitators and selects the facilitator.
Vestry orientation
The facilitator offers a (approximately 1 - 1.5 hours) Vestry presentation and discussion, explain-ing what an MMR is, the advantages of completing an MMR, presents the survey to be used in completing the MMR, the process for analyzing data collected, and process of presenting the MMR report and discussion.
Collection and analysis of data
The parish provides the facilitator the past 5 years parish average Sunday attendance and pledge income data.
All Vestry members and Rector complete (typically within 2 weeks after the Vestry MMR orien-tation) and email to the facilitator the MMR survey, which asks questions about areas of parish life and the strengths and opportunities for improvement for each area, how the Vestry fulfills its responsibilities, and how the Rector performs his/her duties.
The facilitator aggregates the MMR survey responses and analyzes the parish data and survey re-sponses and prepares an MMR report that notes parish strengths, opportunities for improvement, suggested areas for discussion, and as appropriate offers recommendations.
MMR Report Presentation
The facilitator (typically 3-5 days before being presented to the Vestry) emails a copy of the MMR report to the Senior Warden and Rector and requests copies be emailed to Vestry members 1-2 days before the Vestry presentation.
Approximately 30 days after the Vestry orientation, the facilitator presents a summary of the MMR report and facilitates a discussion of the report, conclusions and recommendations and en-courages Vestry actions as a result of the report. The presentation and discussion typically last 1 – 1.5 hours.
Planning for the Future
At a Vestry retreat or future Vestry meetings, the MMR report strengths, opportunities for im-provement and recommendations are discussed in more detail and action plans developed. If this occurs at a Vestry retreat, at its discretion may or may not have a facilitator, who does not have to be, but may be, the MMR facilitator.
28
If the MMR process identifies areas that will result in significant changes in written job descrip-tions or written performance outcomes for improvement, it is recommended that the Wardens and Rector include the MMR facilitator in negotiating these documents.
ATTACHMENT BABOUT THE CHURCH ASSESSMENT TOOL (CAT)
The CAT was developed by Holy Cow! Consulting and has been used in many denominations and Episcopal dioceses across the country. Holy Cow! states that the CAT “is the only reliable benchmarked instrument designed to provide an in-depth look at the experiences, perceptions and aspirations of a church's congregation. It is an essential step for any church in leadership transition or undertaking strategic planning.”The CAT is a survey, typically taken on a computer (but those who don’t use computers can take it in hardcopy). Unlike a Mutual Ministry Review (which involves only the vestry) everyone in the congregation is encouraged to take the CAT. The CAT is appropriate for strategic planning, discerning the call of a new rector, financial cam-paigns, and getting a read on the overall health and vitality of your church. The CAT is a customizable assessment instrument that can help you as a leader
• Measure the level of satisfaction and energy in the church you lead.• Identify the critical success factors for improving organizational climate.• Discover where members would like to go in the future.• Gauge readiness for change.• Uncover potential resources you may be missing.• Prepare for a search for your next pastor or priest.
PricingThe cost of this instrument is based on your average worship attendance.
• $415 plus interpretation (35-149 persons)• $515 plus interpretation (150-499 persons)• $620 plus interpretation (500-749 persons)• $750 plus interpretation (750-999 persons)• $1000 plus interpretation (1000+ persons)
IMPORTANT NOTE: The CAT requires an interpretation by a trained facilitator. This could be a consultant with whom you are working, someone in your regional association that has been trained, or a consultant from Holy Cow! Consulting. Note that in Western North Carolina, we have a list of facilitators trained to serve as facilitators and interpreters. Their fee is a flat $500.You can learn more at: Frequently Asked Questions About the CAT
PARISH PLEDGES TO THE DIOCESEThe Diocesan Convention of 1990 established a goal for each Parish to give 16%, and a mini-mum of 10%, of its parish Normal Operating Income (Line A, page 3 of the Parochial Report) which is basically the income available for Parish operations, excluding restricted funds and diocesan assistance. We hold this standard of the 10% parochial pledge to support the work of the Diocese of Western North Carolina to be biblically and theologically sound as well as fair and equitable for all congregations and worshiping communities. We believe that vital and fis-
29
cally viable Episcopal congregations and institutions on the local level are essential to healthy and fiscally viable ministries at the diocesan level.
Parishes who have not met this goal are urged to increase their giving to the Diocese each year until they reach this level. A letter is mailed from the Diocesan Treasurer each year to all Parishes addressing this subject. Clergy are expected to demonstrate leadership in this area by educating congregations and vestries about Episcopal polity, diocesan ministries, and the need for congregations to support the Diocese.
PAROCHIAL REPORTSBy both the canons of The Episcopal Church and the canons of the Diocese, parochial reports are due on March 1st. Canonically, parochial reports are the responsibility of both the Rector and the Vestry. If you are unable to meet that deadline, or if you need assistance in completing the Parochial Report, please contact the Controller. A signed copy of the Parochial Report that has been approved by the Vestry should be sent to the Controller after submission online to The Episcopal Church.
REAL PROPERTY: ALIENATION, ENCUMBRANCE, OR CONVEYANCE1. The Bishop must consent to any sale or encumbrance of land, regardless of who holds ti-
tle.2. The Executive Council must “approve” the sale or encumbrance of land owned by the
Diocese, and is given “notice” regarding sale or encumbrance of land held by parishes. (WNC Canons 6, 22.)
3. The Trustees hold title to all real property owned by the Diocese and invest funds held in trust by the Diocese (i.e., endowment funds). The Trustees must approve the sale or en-cumbrance of land owned by the Diocese (but not land owned by parishes).
4. The Standing Committee must “approve” the sale or encumbrance of land held by parishes. The Trustees must get “advice and consent” of the Standing Committee regard-ing the sale or encumbrance of land held by the Diocese.
5. Canon I.7.3 of the Canons of the General Convention of the Episcopal Church states: No Vestry, Trustee, or other Body, authorized by Civil or Canon law to hold, manage, or administer real property for any Parish, Mission, Congregation, or In-stitution, shall encumber or alienate the same or any part thereof without the writ-ten consent of the Bishop and Standing Committee of the Diocese of which the Parish, Mission, Congregation, or Institution is a part, except under such regula-tions as may be prescribed by Canon of the Diocese. [There are no limiting regu-lations in WNC.]
6. Canon I.7.4 of the Canons of the General Convention (the “Dennis Canon”) states:All real and personal property held by or for the benefit of any Parish, Mission or Congregation is held in trust for this Church and the Diocese thereof in which such Parish, Mission or Congregation is located. The existence of this trust, how-ever, shall in no way limit the power and authority of the Parish, Mission or Con-gregation otherwise existing over such property so long as the particular Parish, Mission or Congregation remains a part of, and subject to, this Church and its Constitution and Canons.
30
Note that this process may take considerable time before final approval, but it is necessary in or-der to meet the requirements of Canons 1.7.3 of the Canons of The Episcopal Church and Canons 4 and 21 of the Canons of the Diocese.
RECORDKEEPINGIt is imperative that clergy keep good records. The parish register must be filled out in a timely manner, and is required to include baptisms, marriages, and burials. It must include the names of communicants; people confirmed or received; and people who died or transferred, among others. (Canon III.9.5.c) At every visitation, the register must be exhibited to the Bishop. (Canon III.9.5.b.5) By both the canons of The Episcopal Church and the canons of the Diocese, the reg-ister may not be removed from the church premises. It is also the Rector’s responsibility to see that the finances of the church are being accounted for appropriately. Every treasurer should use the Manual of Business Methods in Church Affairs (see, “Finance: Manual of Business Methods in Church Affairs”). Financial records must be kept on the premises or, if they are digital, they may be kept in the cloud if the diocesan Controller has access. Financial records should include monthly actual to budget revenue/expense statements, a monthly balance sheet and a statement of fund activity for the month plus year to date figures. Annual statements should be distributed at the annual meeting along with the annual budget. Individual contributor records should be pri-vate and not shared with the Vestry. The supporting financial system must be capable of segre-gating special funds for fund accounting and reporting budget vs. actual information. The finan-cial system should also track contributions and pledges by individual.
RECORDS: USE OF THE INTERNET TO PRESERVEIt is not uncommon for important records to be misplaced or forgotten as a result of the passage of time and changes of personnel. We therefore recommend that parishes have a page on their website devoted to preserving important records such as policies, bylaws, and minutes. This document is an example of how the Diocese intends to adopt this practice.
SABBATICAL POLICY Adopted by the Executive Council on October 4, 2012
The Diocese of Western North Carolina encourages priests to take sabbaticals for the renewal and refreshment of the priest and the benefit of the parish. Standard Sabbatical Leave is as fol-lows: ten weeks after five years, or eleven weeks after six years, or twelve weeks after seven years. Priests can add one year of annual vacation time to their Sabbatical Leave. In order to en-courage priests to take sabbaticals, if the Sabbatical Leave is not used by the end of the seventh year, it will be lost unless other arrangements are made and approved by the Bishop.
Sabbaticals are to be a period of rest, renewal, refreshment, and study for the benefit of the parish as well as the priest. Therefore,
Priests will not take a sabbatical if they intend to leave the parish within six months after return-ing. Priests may not use sabbatical time to look for another call. Except in extraordinary circum-stances and with the approval of the Bishop, priests returning from sabbatical are required to stay in the parish for at least six months.
31
Sabbatical reserve funds belong to the parish, and priests who leave a parish without having taken a sabbatical are not entitled to any monetary compensation. The parish, however, may take this factor into consideration when considering a departing gift, or “purse.”
The Vestry will plan for the sabbatical by annually budgeting an amount equal to at least 1.5 weeks of the Rector’s salary and benefits to be placed in a reserve fund for the benefit of the parish. These funds are to be used first to offset the expenses the parish incurs as a result of the priest’s absence (supply, sabbatical replacement, pastoral care on call, etc.) Parishes should be careful not to understaff during a sabbatical. (For example, it is probably not wise to replace a full time rector with supply only.) If funds remain after paying the costs incurred by the priest’s absence, such funds should be used to pay for legitimate continuing education during sabbatical, such as courses, etc. (For tax purposes, it is best for the parish to pay those funds directly to the provider.) Continuing education does not need to be directly related to the priest’s work. Any activity that inspires creativity or new perspectives can benefit the priests’ work in unexpected ways.
If additional funds are available, the parish may (but is not required to) use them to fund other el-ements of the sabbatical (such as travel, etc.) Funds given to the priest which are not for legiti-mate continuing education, however, are income to the priest.
The priest will inform the vestry of sabbatical plans well in advance, and the priest will assist the wardens in finding an appropriate sabbatical replacement. The priest should provide the parish with:
1. A summary statement describing the overall character and purpose of the sabbatical,2. A clearly articulated rationale for engaging in the sabbatical,3. A thorough narrative description of the priest’s activities and timeline during the sabbati-
cal,4. A statement of the intended benefits to both the clergy and the parish, 5. A description of the congregation’s plans for covering the necessary pastoral and liturgi-
cal functions during the sabbatical,6. A plan for how the priest and congregation will communicate and share insights from the
sabbatical with one another after the priest’s return.
The priest and wardens should explore whether sabbatical funding might be available through the National Clergy Renewal Program funded by the Lilly Foundation (see http://www.clergyre-newal.org). Note that deadlines are well in advance of the intended sabbatical.
Any deviation from this policy must be communicated to applicants very early in the process for discerning the call of a priest, and any such deviation must be reflected in the Letter of Agree-ment.
SAFE CHURCH TRAININGThe Diocese of Western North Carolina takes very, very seriously its obligation to ensure that our Church is a safe place for children and adults. Clergy must take the time to read:
1. Policies for the Protection of Children and Youth 2. Sexual Harassment Policies, and
32
3. Sexual Exploitation Policies
These policies, accompanied by helpful documents, may be found at: www.diocesewnc.org >Re-sources>Training>(select a policy or document related to the policy).
Clergy must be trained every 5 years in each area. Training in each area is required in order for clergy to obtain a license to function in the Diocese. Online training (for clergy and laity) is available by contacting Alice Keenan, Office Coordinator (828-225-6656). (We recommend that Sunday school teachers attend a seminar. Alice keeps a list of seminars. If you are planning one, please let Alice know and please open it to your brothers and sisters from other parishes (subject, of course, to size limits).
Note that each parish is to adopt “Guidelines and Standards for Programs and Activities for Chil-dren and Youth.” A model parish policy is on the website. Also, everyone dealing with children must sign the “Guidelines for Appropriate Affection,” also available on the website, and the parish must maintain a file on each Sunday school teacher demonstrating compliance.
Compliance with our Safe Church policies represents a significant commitment on the part of both clergy and lay leaders. But it is a very important responsibility, and it is essential that we comply with our own guidelines. Part of the reason is, of course, legal, but the much more im-portant part is moral. Our Church must be a place in which people are led to a loving God; it must never be a place in which children or adults are victimized in the name of God.
And our policies work. Experience in the Church has shown that the type of training we offer has very significantly reduced the number of incidents of abuse, harassment, or exploitation. Thank you for your compliance!
SAFETY OFFICERThe Diocese provides a Safety Officer who conducts safety checks of facilities and procedures at no charge to the parish. These checks take about an hour and look for trip hazards, safe storage of materials, compliance with financial guidelines, compliance with Safe Church policies, etc. At the conclusion of the inspection, the Safety Officer sends the parish a letter detailing the re-sults. The letter is advisory, and no action is required (although, of course, in many instances ac-tion is prudent). This is not the same as the fire marshal’s inspection! The Safety Officer visits twelve churches a year. To get on his schedule, contact Jeff Kenrick, 828-246-3035, [email protected].
SPECIAL OR DESIGNATED GIFTS AND BEQUESTSGifts are often given to the Parish for special purposes or as memorials. The Parish needs to have some system in place to designate these funds and to reserve them for the purposes for which they were given and not allow them to be used as part of the normal operating income of the Parish. As long as the gifts are relatively small, the system can be part of the normal bookkeep-ing by the Parish Treasurer and does not have to involve separate bank accounts, but it should al-low periodic accounting of the details of the funds to the Vestry. And the Vestry must be diligent to make sure the funds are actually spent for the purposes for which they were given, unless that is impractical.
Two words of caution:
33
It is very important that the Rector and Treasurer understand and follow the wishes of the donor as expressed in the trust or enabling document (which could be as formal as a will or as informal as a letter accompanying the gift). Failing to follow the wishes of the donor will erode confi-dence among your donor base and could be a violation of North Carolina law.
In (thankfully!) rare instances, it is incumbent upon a vestry to return a gift rather than agree to the donor’s terms. The key is whether the donor is attempting to supplant the vestry’s budgeting authority. So, it’s okay to give money to the flower fund. (The church has to buy flowers any-way.) It is not okay to give money to the flower fund (or a capital campaign) “so long as the rec-tor does not get a raise.” It is also not okay to give money “to be used to give the rector a raise.” Both stipulations require that the vestry abdicate its budgeting authority and allow important de-cisions to be “bought” by a donor.
SUPPLY CLERGYThe Diocesan Office maintains on the diocesan website a list of all those Clergy who are canoni-cally resident (active and non-active) and/or licensed to officiate in the Diocese and have indi-cated a willingness to serve as supply clergy. Please do not use clergy who are not on this list without first discussing the matter with the Bishop. (There may be a reason that the person is not licensed!)
Honoraria for Supply Clergy for officiating and for travel should be paid at the time of service in accordance with the current "Honoraria Schedule for Supply Clergy", which is available on the diocesan website.
VESTRY ELECTIONS AND ANNUAL PARISH MEETINGSAdopted by the Executive Council April 12, 2012
Canon 10 of the Canons of the Diocese of Western North Carolina makes provisions for vestry elections, but does not define “election” or provide guidance for the Annual Parish Meeting re-quired of all parishes. This policy addresses how elections and Annual Parish Meetings are to be conducted.
CONCERNING ELECTIONS
Number of Candidates:It is the preference of this Diocese that vestry elections should include more candidates than the number of positions to be filled. Exceptions should be made only when:
1. finding qualified and willing candidates proves impossible or impractical after a sincere and good faith effort has been made.
2. at the vestry’s discretion, an exception may also be made where, after such a good faith effort, the number of qualified and willing candidates would otherwise be only one more than the number of positions to be filled.
3. the rector and vestry agree that holding an election with the same number of candidates as the number of positions to be filled would further the interests of getting new and di-verse talent on the vestry. This rationale should not be used to perpetuate the election of members who routinely serve on the vestry.
34
Nomination Process:Ideally, the process for nominations and “nominations by petition” should be included in the parish’s bylaws. Most parishes (either in bylaws or by tradition) have nominating committees in-cluding, for example, retiring vestry members, the rector, the treasurer, and (sometimes) two or more members at large appointed by the vestry.
In order to ensure that elections are open and fair and that they appear that way to the members, members of the parish should be able to propose names of nominees. It is important that parish-ioners not feel that the selection of nominees is a “closed system” in which they cannot partici-pate.
In order for candidates to be eligible to serve they must comply with WNC Canon 10, sections 6 & 7. These eligibility requirements make nominations from the floor impractical and unwise. Therefore, the rector should publicize in advance of the Annual Parish Meeting a job description for vestry members (the WNC Vestry Handbook will be helpful), including the canonical re-quirements to serve on the vestry, and that there will be a period when any member of the parish may submit a nomination in writing to the rector or senior warden (preferably after the person making the nomination has checked with the potential nominee about eligibility and willingness to serve). If that person is eligible to serve, their name will appear on the ballot.
The timing of the period for open nominations must be designed to allow persons so nominated to participate in any publicity the nominees of the Nominating Committee receive, as well as to allow the rector time to verify the nominee’s eligibility.
Must be present to vote:It is the tradition in the Church that eligible voters must be physically present to vote at the An-nual Parish Meeting.
Method of Voting:When voting on more candidates than the positions to be filled, the election should be by ballot, and all candidates should be voted on at the same time. Whether elections should be determined by a majority or plurality is not addressed in WNC Canons. A vote by majority creates the pos-sibility of runoffs, which might be helpful to the congregation by allowing members to see how the election is “shaping up” and therefore allow, for example, for more diversity. A vote by plu-rality, on the other hand, is potentially easier and quicker. While the Diocese recommends elec-tions by majority vote, this decision should be left to the vestry.
When voting on the same number of candidates as the number of positions to be filled, the elec-tion may, upon motion, be made by acclamation.
Appreciation for the Ministry of Offering:It is not uncommon for those not elected to have their feelings hurt. Throughout this process, the rector should encourage the vestry and members of the parish to view standing for election as a generous and faithful ministry of offering oneself for service, regardless of the outcome. Those not elected should be thanked for that offering, provided pastoral care if appropriate, counseled about other ways they might serve, and reminded that elections often reflect a desire for a partic-ular perspective or skill set. They are not a referendum on a person’s worth.
35
AGENDA FOR ANNUAL PARISH MEETINGS
Upon the convening of the Annual Parish Meeting, a suggested order of business shall be as fol-lows:(a). Prayer;(b). Election of a Secretary for the meeting (who need not be a member of the vestry);(c). Appointment of three tellers (who need not be members of the vestry) to count the votes, one of them being designated chairperson. The results of the election shall be declared by the presid-ing officer and shall be recorded in the minutes by the Secretary before adjournment of the meet-ing;(d). Rector’s or Priest-in-Charge’s report and any recommendations;(e). Report of the Vestry and any recommendations; to be submitted by the Senior or Junior War-den, or, in their absence, by some other member of the Vestry;(f). Reports, in writing, of all Parish organizations;(g). Elections;(h). Miscellaneous business;(i). Prayer and benediction;(j). Adjournment.
The Secretary of the Annual Parish Meeting, if different from the Clerk of the Vestry, shall sign and deliver to the Clerk of the Vestry the minutes and all reports received at the meeting. These shall be transmitted to the Vestry, to be by them examined and duly recorded in the minutes of the first meeting of the Vestry following the Annual Parish Meeting and filed among the perma-nent records of the Parish.
VESTRY HANDBOOKThe Diocese of Western North Carolina has written a Vestry Handbook (available on the website under “Resources”) in order to educate vestries about their proper role and function in The Epis-copal Church and our Diocese. The Handbook has proved to be very helpful in avoiding conflict. All clergy are urged to train members of the vestry from the Handbook. Some clergy employ a consultant for this purpose, some address it at annual retreat of the vestry, and others began each vestry meeting with a short teaching from the Handbook. There are other helpful tools for train-ing vestries and parishes are welcome to use them as well, but the Bishop urges rectors to utilize the Vestry Handbook.
WORSHIP: PERMISSION TO USE CUSTOMIZED PROPER PREFACES & OFFERTORY SENTENCESThe Very Rev. R. Stephen Lipscomb, Dean of Grace Cathedral, Topeka, Kansas has written cus-tomized Proper Prefaces and Offertory Sentences for years A, B, & C (RCL). Bishop Taylor gives blanket permission for clergy to use this resource in worship. The books are available by hardcopy or download from Church Publishing: Proper Prefaces & Offertory Sentences for Sun-days and Holy Days of Year [A, B, or C] for the RCL; Year A: ISBN-13: 978-0-89869-660-8.
36
ATTACHMENTS
ATTACHMENT A:UNDERSTANDING CLERGY COMPENSATION
By the Rev. Canon James H Pritchett, Jr.
INTRODUCTION:
There’s No Way to Make This Easy!2
Clergy compensation is a complex topic because it touches on a number of different (and unique to the clergy) tax laws, as well as complex calculations for the Church Pension Fund. Factor in church-provided housing, and you’ve got a difficult subject to grasp.
So, first, I have a request: I’m just the messenger! Please don’t shoot me!
Second, you can grasp this topic if you realize that you have to look at the same issue — clergy compensation— through different lenses. For example, one set of rules applies when computing compensation for pension purposes. Another set of rules applies when computing compensation for income tax purposes, and yet another set of rules applies when computing compensation for SECA3 (self-employment tax) purposes. If you fight that, looking instead for a “unified theory,” you will have as much success as the thousands of physicists (including Albert Einstein) who spent their lives on a fruitless quest to discover the unified theory of physics.
If, however, you ask yourself, “For what purpose am I making this calculation?” and follow the rules related to that purpose, you will find that understanding clergy compensation is — not fun — not interesting — but manageable.
The rules regarding the different purposes are set out below. If you are confused by the rules or which set of rules apply to your situation, you are welcome to contact our Controller, Sue Schwein, at [email protected], or Canon Pritchett at [email protected].
Understanding compensation is very important for clergy and parishes in transition. It is a bad day when a member of the clergy accepts a call, only to realize later that the parish understood compensation one way, the clergy another, and the clergy person will get $15,000 less salary than he or she expected.
COMPENSATION FOR PENSION FUND (CPG) PURPOSES
Pension fund compensation is sometimes referred to as “CPG” (Church Pension Group) compen-sation. Use CPG compensation to calculate how much pension to pay. (Pension is 18% of CPG compensation.) CPG compensation is also what is often quoted to clergy as the compensation for an open position. This is the compensation figure parishes should use on the Office of Tran-2 Ok, here’s the disclaimer: don’t rely on anything I say without checking it out with a tax expert or Church Pension Group. (“Blah, blah, blah.”) 3 Self Employment Contributions Act
37
sition Ministries (OTM) database. (I also include a note on the OTM form about Fair Market Rental Value of a rectory. As we will see below, that will be important for the clergy to know how much cash they will get if they are in church provided housing.)
CPG Compensation = the sum of:
1. Cash Salary2. Social Security tax (SECA) reimbursement (Some parishes include this in the compensa-
tion package; some do not. The IRS views it simply as income, so it doesn’t matter whether it is segregated out or not. In WNC, we recommend not including it as a sepa-rate item, but simply applying that money to cash salary. See below for an explanation of why a parish might consider paying part of SECA.)
3. Utilities (this is typically combined with Housing Allowance if the cleric does not live in church-provided housing. If the cleric lives in a rectory, however, the cost of utilities are considered part of compensation and are estimated based on past experience)
Housing
If the cleric does not live in church provided housing: the vestry designates a portion of compen-sation as a Housing Allowance, and that dollar amount, including any housing equity allowance (which is treated as if it were salary), is included in CPG compensation.
orIf the cleric lives in church provided housing: the assessable housing allowance is calculated at 30% of the sum of the cash salary, any SECA reimbursement, and utilities.4
If the cleric receives a housing allowance in addition to church provided housing (such an al-lowance would be for incidentals), and/or a housing equity allowance, the housing allowance and/or equity allowance are not used to compute the 30% assessable housing, but are included in the total compensation.5
Example: Pat the Priest
1. Pat accepts a call in a very expensive resort area and is told that the CPG Package is $75,000. If the parish does not have a rectory, Pat will receive $75,000 in cash for the year. A portion of that (in an amount requested by Pat) will be designated as a Housing Allowance.6 Easy enough.
2. If parish has a rectory, the formula for figuring Pat’s housing allowance will be:3. Total Compensation/1.3 = (Salary + SECA + Utilities). 4. For Pat, this will be $75,000/1.3 = $57,692 in Salary + SECA + Utilities. 5. Housing will be (your choice): 75,000-57,692 = 17,308 or 30% of 57,692 = $17,308.
4 If the cleric receives a housing allowance in addition to rent-free housing (such an allowance would be for incidentals), the housing allowance is treated as cash salary when computing pension.5 For an even more confusing explanation of how to treat additional housing allowance and/or housing equity allowance, see p. 5 of A Guide to Benefits Under the Clergy Pension Plan.6 The parish has no interest in how much of Pat’s compensation is designated Housing Allowance, and should make the designation in any amount, including the full compensation amount, the clergy requests. As we will discuss below, a large Housing Allowance does not change what the cleric can claim on his or her taxes.
38
This calculation for a housing allowance might or might not relate to Fair Market Value of the rectory Pat will live in. As we will see later, that can make a difference!
Note that pension, medical insurance, travel allowance, continuing education (professional de-velopment), business expenses, or anything else are NOT INCLUDED! Those expenses are im-portant to the parish, but are NEVER included when quoting compensation to clergy. (With the advent of the Denominational Health Plan, however, parishes and clergy will have to discuss minimum levels of health insurance coverage and possible premium sharing. (See the handout on the DHP.))
COMPENSATION FOR INCOME TAX PURPOSES
For income tax purposes, clergy are considered employees of the church. They should get W2’s like other employees (not 1099’s). They can have taxes withheld like other employees (which I suggest). They are just like any other employees.
Or not! Clergy get a significant income tax benefit. They can exclude from income the part of their housing allowance (designated by the vestry in the amount the clergy requests) that they ac-tually use on housing expenses. (They may not automatically exclude their entire housing al-lowance, and if audited, the IRS will require receipts to demonstrate that the amount excluded was actually spent on housing.)
There is a limit: clergy may not exclude an amount that is more than the lesser of (1) the vestry designated Housing Allowance (see why clergy want it to be high?) or (2) the fair market rental value (FMRV) of their housing furnished. Clergy are advised to get a realtor to give them a let-ter stating the FMRV of their house furnished.
Example: Pat the Priest1. Remember Pat? Pat makes $75,000 CPG compensation. Pat gets $57,692 in cash and
lives in the rectory. Let’s say that the FMRV furnished of the rectory is $35,000. (Re-member that Pat moved to a resort area.)
2. For Income Tax Purposes, if Pat did not live in a rectory, Pat’s income would be: $75,000 - salary, utilities, any SECA reimbursement, and Housing Allowance less any portion of Pat’s Housing Allowance that Pat actually spent on housing. Any part of the Housing Al-lowance that Pat did not spend on housing is surplus Housing Allowance and is counted as income.
3. Note that Pat cannot exclude more than $35,000 (the FMRV limit) or the Housing Al-lowance designated by the vestry, whichever is lower.
4. So, if Pat’s housing allowance were $40,000, and she actually spent $36,000 on (her ex-pensive resort community) housing, Pat could exclude $35,000 (the FMRV) from in-come, and her income would be $75,000-$35,000 = $40,000.
5. But our Pat lives in the rectory, so for income tax purposes her income is: $57,692 - salary, utilities, and any SECA reimbursement
That’s it! The FMRV of the rectory is a wash; it is part of Pat’s compensation, but is excluded from income.
39
COMPENSATION FOR SECA TAX PURPOSES:Two Bummers and a Little Help.
Alas, what the IRS giveth, the IRS taketh away. Remember that for income tax purposes, clergy are considered employees? Did you think it would be that simple? Sorry.
For SECA tax purposes, clergy are considered to be self-employed. (Really, could this get more confusing?) What difference does the cleric’s status as employee or self-employed make? Well, everyone’s compensation is taxed at a rate of 15.3%, paid by payroll taxes. An employee, how-ever, only pays half of his or her payroll taxes (7.65%) and the employer pays the other half. People who are self-employed, however, have to pay 15.3% of income. That’s the first bummer for the clergy. They have to pay 15.3% in SECA tax.
Here’s the second bummer: for SECA purposes, there is no housing exclusion. So the 15.3% must be paid on Salary, any SECA reimbursement (ironic, no?), utilities, and (1) the Fair Market Rental Value of a rectory or (2) the full Housing Allowance.
Some parishes attempt to lessen this blow by paying half the cleric’s SECA tax. As stated above, we recommend that the parish put that money into Salary, which is what the IRS will view it as anyway. It is imperative, however, that the parish and clergy are clear as to whether any SECA reimbursement will be provided. In some parts of the country, SECA reimbursement is the norm. The worst thing that can happen is a surprise!
Finally, here’s a little help: half the SECA tax is deductible from income.
Example: Pat the Priest
1. If Pat did not live in church provided housing, Pat’s SECA income would be:2. $75,000, which is the sum of Pat’s Salary, SECA reimbursement, Utilities, and Housing
Allowance3. Pat’s SECA tax, therefore, will be $75,000 x 15.3% = $11,475. For income tax purposes,
Pat can deduct half of this from income.4. But out Pat lives in a rectory. So for SECA purposes, Pat’s income is the sum of:5. $57,692 – Salary, SECA reimbursement, & Utilities6. $35,000 – the FMRV of the rectory in the resort community Pat lives in7. $92,692 – Total SECA income. Note how much higher it is than CPG compensation
($75,000) or income for income tax purposes ($57,692). This is the downside of living in an expensive place!
8. Pat’s SECA tax would be: 15.3% of $92,692 = $14,182.
RESOURCES
You can contact the Church Pension Group (CPG) at 1-800-223-6602. CPG has a very informa-tive website. The address is www.cpg.org. From the CPG website, you can download A Guide to Benefits Under the Pension Plan and the ever popular Tax Guide for Episcopal Ministers.
If you have questions about clergy taxes, you can call CPG's Tax Hotline at: 877-305-1414 for Matt Chew, or
40
877-305-1415 for Bill Geisler. Both are CPA’s on retainer for CPG.
Here’s a hint: if you use a tax preparer to do your taxes, give this page (or perhaps this entire document) to him or her. Many tax preparers are not as familiar with clergy taxation as they might be, and they might benefit from these resources.
Questions about compensation that Clergy in Transition Should Ask and vestries should be prepared to answer. (Do not assume that the committee, vestry, clergyperson, etc. understand this! You need to be the expert.)
Ask:
1. Is a rectory is provided? 2. If there is no mention of the value of the rectory, raise the issue.3. How much cash compensation will the cleric get? (Living in a beautiful rectory in an ex-
pensive neighborhood won’t put groceries on the table.) 4. Is the reported value of the rectory CPG value (30% of cash) or Fair Market Rental
Value? 5. If it is CPG value, find out what the FMRV is. (The cleric will have to pay SECA on
that.) The parish should have this information. Ask for the source of the information. It should be a letter from a realtor or appraiser.
6. Factor in SECA when you’re figuring out whether you can afford to accept a call. Re-member that you can deduct half of SECA from income. (If you’re like me, that would be a good time to call your accountant!)
7. Is SECA reimbursement provided? How much?8. Does the vestry balk at designating Housing Allowance in the amount the cleric requests?
(That is often symptomatic of a deeper issue.)9. Will the parish withhold taxes from the cleric’s paycheck? (This is a great convenience,
and if the answer is, “No,” your question should be, “Why not?”)10. Will the parish reimburse travel expenses at the IRS mileage rate? (We didn’t discuss
this, and it’s a bit off topic, but reimbursement is a much better deal than a business de-duction for travel.)
That’s it! Simple, no?
41
ATTACHMENT BDIOCESAN INVESTMENT POLICY
Adopted: August 2013
BACKGROUNDThe Board of Trustees (“the BOARD”) of the Diocese of Western North Carolina (“Diocese”) is responsible for the oversight of the Investment Funds (“Funds”) of the Diocese including receiv-ing, managing and disbursing funds for the support of the Episcopate, churches and related orga-nizations, and for other purposes of the Diocese of Western North Carolina. Fiscal Ministries of the Diocese of Western North Carolina provides guidance and assistance to the BOARD.
PURPOSE OF INVESTMENT POLICY STATEMENTThe purpose of this Investment Policy Statement (“IPS”) is to set forth the objectives and poli-cies of the BOARD, guidelines to be used for the selection, monitoring and evaluation of invest-ment managers, and guidelines to investment managers for the prudent investment management of the Fund’s assets.This IPS will further the BOARD’s objectives, defined in the various sections that follow, by:1. Stating in written form Fiscal Ministries and the Trustees’ expectations, attitudes and guide-lines for investment of the Fund’s assets.2. Specifying an investment structure, including various asset classes, investment management styles, allocations and ranges expected to produce overall diversification and acceptable total in-vestment return over the investment time horizon.3. Establishing formal criteria to select, monitor, evaluate and compare performance results of in-vestment managers on a regular basis.4. Encouraging effective communication between the Fiscal Ministries, the Trustees, Investment Manager(s) and other interested parties.5. Complying with all applicable duties of fiduciary prudence, due diligence, legal and regulatory compliance.
MANAGEMENT OBJECTIVESThe management objective for the BOARD of the Diocese is to preserve and enhance the Fund’s real, inflation-adjusted, purchasing power while providing a steady and consistent spending stream in support of the respective missions of the Fund’s Participants.To support distributions and preserve purchasing power, BOARD’S objective is to maximize in-vestment return within reasonable and prudent levels of risk. While it is understood that each Participant in the Fund has the right to withdraw its investments at any time according to current withdrawal policy, it is the express intent of the BOARD to invest the Fund for the long term and accept that level of portfolio risk consistent with achieving long term growth and preservation of capital.
Spending Rule PolicyIn pursuit of this objective, the BOARD has set a current annual distribution rate policy of four percent (4%). The annual distribution, calculated using the current distribution rate, is based on a rolling 3 year market value average of the Fund utilizing the 12/31 valuation date. It is the job of the BOARD to ensure that this distribution rate is prudent based upon the investment returns to
42
ensure that the fund is earning a greater return, on average, than the amount being distributed. Not only is the prudent, but it is required for permanent endowments under UPMIFA. The distribution rate will be reviewed periodically for appropriateness in prevailing economic conditions. A Fund Participant may request a different payout percentage, subject to approval by Fiscal Ministries and Trustees. Changes in overall fund distribution policy should be approved by the following: Fiscal Min-istries; Executive Council; Trustees.
BOARD LiabilityMembers of the BOARD shall be liable for any acts or omissions committed by them (including losses which may be incurred upon the investments of the assets of the FUND) only to the extent that such acts or omissions were not in good faith or involved intentional misconduct. Each member shall be liable only for his/her own intentional misconduct or for his/her own acts or omissions not in good faith, and shall not be liable for the acts or omissions of any other mem-bers. No member shall engage in any self-dealing or transactions with the FUND in which the member has direct or indirect financial interest and shall at all times refrain from any conduct in which his/her personal interests would conflict with the interests of the FUND. The Diocese holds Director and Officers Liability Coverage which covers all members of com-mittees and boards that are a part of the diocese. The full coverage documentation is available from the Office of the Controller.All members of the BOARD will owe a fiduciary duty to the FUND and the Diocese and are re-quired to acknowledge such duty in writing annually.
Measuring CostsThe BOARD will review at least annually all costs associated with the management of the FUND, including:Expense ratios of each outside investment manager against the appropriate peer group.Administrative fees and other FUND expenses; costs to administer the FUND, including record keeping, custody and trust services. This should also include all costs including bond costs, fees, commissions or any other fees received or incurred by the manager.
Replacement of Outside Investment ManagersIt is important to recognize that fluctuating rates of return characterize the securities markets, particularly during short-term time periods. Recognizing that short-term fluctuations may cause variations in performance, the BOARD shall evaluate investment performance from a long-term perspective. The BOARD shall also place greater weight to the non-performance-related criteria described above when evaluating the FUND’S outside investment managers.The decision to replace an outside investment manager will be made at the full discretion of the BOARD. Underperforming investment managers may be placed on a temporary “watch list” be-fore the decision is made to permanently replace the outside investment manager.
ReportingThe BOARD shall review financial results of the FUND on a quarterly basis. The report shall reflect compliance with the objectives, policies and guidelines set forth herein.
43
Review of Investment ManagersThe BOARD will annually review the performance of the Investment Managers. This review should also include growth and performance of the portfolio and the need for additional/new In-vestment Managers. Investment Portfolio:
Endowment – Pooled investment fund is inclusive of Unrestricted, Temporarily Restricted, Per-manently Restricted and Funds Held for Others. Sub-funds within the Fund may be established for specific purposes. a. Restricted: The donor has identified a specific purpose(s) to which the funds should be di-rected. The BOARD will guarantee that the use(s) to which those funds are applied is faithful to the donor's wishes. The funds may be directed to their designated purpose(s) either as an endow-ment, in which case they normally would become a designated fund within the Endowment Fund, or by direct expenditure of the funds through the Controller of the Diocese. b. Unrestricted: The expectation is that such a bequest will be transferred to the Endowment Fund and allocated by Fiscal Ministries to a specific designated fund or funds within the Endow-ment Fund. Such transfers are intended to be held in perpetuity. This policy specifically ac-knowledges that from time to time truly extraordinary needs of the Diocese may arise to necessi-tate an exception to this policy. The Bishop and Controller of the Diocese will assess the particular circumstances giving rise to a perceived need to make an exception to the policy. Such circumstances should be judged to be truly extraordinary and that no other financial resources of the Diocese are available or are ex-pected to become available in time to fulfill the urgent need. If an exception is deemed appropri-ate, the Bishop and Controller will make a recommendation. Final authority for granting such an exception to the policy will rest with the BOARD.Bequests designating the Endowment Fund as beneficiary are automatically transferred to the Endowment Fund upon receipt. If the bequest was given for a designated purpose, then the value of the assets will be applied to establish a designated fund of the Endowment Fund, as provided for in a separate policy. If the bequest to the Endowment Fund is otherwise undesignated, the as-sets will be directed to that portion of the corpus of the Endowment Fund where earnings are un-restricted.Four percent (4%) is the current distribution rate for individual funds within the Endowment. The distribution rate must be approved by the BOARD.
Income RecognitionIncome, realized gains or losses, and unrealized gains or losses are allocated quarterly to each fund based on its market value relative to the total market value of the FUND at the end of the previous quarter. New gifts are then added and withdrawals are subtracted to arrive at the new value of the designated fund on the last day of the quarter. Expenditures are limited to the pur-poses specified in the designation and are governed by the FUND’s Spending Rule.
Signed:
Trustees Representative: ___________________________________
Fiscal Ministries Representative: _________________________________
44
Agreement with Investment Manager
Statement of PurposeThe purpose of this statement is to establish a clear understanding between the Episcopal Dio-cese of Western North Carolina (The Diocese) and the investment manager(s) (The Manager). This policy statement is intended to provide meaningful guidance in the management of assets and not be overly restrictive given the changing economic, business, and securities market condi-tions.
This document is established in accordance with fiduciary requirements and will be reviewed on an annual basis by the Fiscal Ministries to determine if any modifications are needed.
Investment ObjectivesThe primary objective of the investment manager shall be protection and preservation of the Dio-cese’s assets. In addition, the investment manager shall seek the highest possible return consis-tent with prudent regard for safety of capital, liquidity and fiduciary responsibility. The invest-ment manager has discretion to purchase, sell or hold the specific securities that will be used to meet the Diocese’s investment objectives.Fiscal Ministries recognizes that some risk is necessary to produce long-term investment objec-tives and that interim fluctuations will be viewed within an appropriate long-term perspective. Our long-term strategy emphasizes total return, i.e., the aggregate return from capital apprecia-tion as well as interest and dividend income. Over a complete market cycle, the annualized total return, after deducting all fees, is expected to perform above the median return of a representa-tive universe of investment managers managing similar portfolios.
Portfolio GuidelinesA) Cash With respect to cash equivalent short-term investments, overall quality and
minimal risk criteria apply. Cash allocation is expected to be no more than 10% with emphasis given to maintaining a cash reserve sufficient to pay expenses and distribu-tions to the Diocese.
B) Equity The overall objective of the equity allocation is to provide growth of capital. The equity risk is to be measured in terms of volatility relative to the S&P 500 Com-posite Index.
C) Fixed Income The overall objective of the fixed income portion is to add stability, in-come, and safety to the total portfolio. The primary focus should be on high quality issues holding an investment grade rating or better by at least one of the major rating agencies (Moody’s, S&P or Fitch) at the time of purchase.
Aggregate Investment Account Asset Allocation Guidelines (at market value)
Minimum Guideline Maximum
45
U.S. Equities 35% 60% 75% Fixed Income 10% 35% 50% Cash 1% 5% 10%
International investments cannot exceed 25% of the total portfolio. The BOARD understands that these asset allocation guidelines may be exceeded for short peri-ods for valid reasons. However, the portfolio should be rebalanced as soon as practical. Expec-tations are that the allocation guidelines will not be exceeded for any extended length of time.
DUTIES AND RESPONSIBILITIESBOARD: As stewards of the Fund, fiduciary duties include:
1) Preparing and periodically reviewing the Investment Policy Statement.2) Prudently selecting and reviewing asset allocations3) Prudently diversifying the Fund’s assets to meet the Policy’s risk/return profile.4) Avoiding prohibited transactions and conflicts of interest.
Fiscal Ministries and Diocesan Staff: Fiscal Ministries and the Diocesan staff are responsible for controlling and accounting for all expenses of investment, record-keeping and administration as-sociated with the Fund.
Custodian: The BOARD may elect to delegate record-keeping, custody and administrative duties to an institutional Custodian. The duties of the Custodian include:1) Maintaining separate accounts2) Valuing the Fund’s holdings3) Collecting all income and dividends owed to the Fund4) Disbursing all distributions from the Fund5) Settling all transactions initiated by the Investment Managers6) Providing monthly reports that detail transactions, cash flows, securities held and their values and change in value since the previous report.
MONITORING OF PERFORMANCE, PARTIES AND POLICYInvestment Managers: The BOARD acknowledges that the securities markets are characterized by fluctuating rates of return, particularly during short-term periods. With such fluctuations in mind, The BOARD intend to evaluate Manager performance from a long-term perspective.The ongoing review and analysis of Managers is equally important as is the original due dili-gence during the Manger selection process. Mangers’ performance will be monitored regularly, and it is at The BOARD’ discretion to take corrective action by replacing a Manager if they deem it appropriate at any time.On a timely basis, but not less than semi-annually, The BOARD will meet to review each Man-ager with criteria including:1) Investment results as compared with the appropriate index and their peer group.2) Adherence to a style of investment discipline consistent with this Policy.3) Material changes in Manager personnel, organization or philosophy.4) Any regulatory or legal matters affecting the Manager
46
Marketability of AssetsThe entire portfolio will be invested in liquid securities, defined as securities that can be trans-acted quickly and efficiently for the fund with minimal impact on market price
Guideline for Investments and Diversification of Securities1. The securities of any one company should not exceed 10% of the total market value.2. No more than 20% of the total should be invested in one industry.3. Fixed income maturity restrictions are as follows:
Maximum maturity for any single security is 30 years.No more than 20% of the aggregate portfolio may be invested in securities with maturi-ties greater than 10 years.
4. Money market funds selected shall contain securities whose credit rating at the absolute minimum would be rated investment grade by one of the major rating agencies.
5. Foreign denominated securities are limited to 25% of the market value of portfolio.
Absolute RestrictionsThere shall be no investment activity in the following:
Short sales, margin purchases or borrowing Private placements or other restricted securities (not freely marketable) Commodities Derivatives
Puts, calls or other options Warrants except as part of the purchase of another security Venture capital
Reporting and Performance MeasurementThe investment manager shall generate quarterly reports for the Investment Committee. The re-ports shall include data on investments held and returns earned. Performance data shall include comparisons with the S&P 500 Composite Index and an appropriate bond index, such as the Bar-clay’s Capital Government/Credit Index
Socially Responsible InvestmentsThe Diocese will attempt to follow the guidelines as set by The Episcopal Church for socially re-sponsible investing.
- Companies that derive 20% or more of their revenue from alcohol, tobacco, weapons, or gambling are excluded from the portfolio.
- Companies that contribute to repressive policies in developing countries, and companies with a history of substantial damage to the environment are also excluded from the portfolio.
- The Diocese also attempts to select companies that have family friendly poli-cies, promote energy conservation, use environmentally sound means of pro-duction, train and advance physically or socially-disadvantaged people, and support charitable giving.
47
ConclusionsThe Committee hereby affirms that the information contained in this Investment Policy State-ment accurately reflects the investment objectives and goals of the portfolio.It is understood that the guidelines set forth in this statement are meant to serve as a general framework for prudent management of the assets of the portfolio. Changing market conditions, economic trends or the financial needs of The Diocese may necessitate the need to modify the In-vestment Policy Statement. Until that time, this document will provide the investment guidelines for the portfolio.Adopted this _______ day of ________________, 2013.
_________________________________ _______________________Fiscal Ministries (DATE)________________________________ __________________________Trustees (DATE)
Accepted:_________________________________ _______________________David L. Kelly, III (DATE)Bowen, Hanes & Company
48
ATTACHMENT C:GIFT ACCEPTANCE POLICY
PurposeThis gift acceptance policy provides guidelines to representatives of The Diocese of Western North Carolina who may be involved in the acceptance of gifts, to outside advisors who may as-sist in the gift planning process, and to prospective donors who may wish to make gifts to the Diocese of Western North Carolina. This policy is intended only as a guide and allows for some flexibility on a case-by-case basis. The gift review process outlined here, however, is intended to be followed closely.
Gift AcceptanceThe Trustees of the Diocese, upon the advice of a Gift Acceptance subcommittee, reserves the right to decline any gift that does not further the mission of the Diocese. Also, any gifts that would create an administrative burden or cause the Diocese to incur excessive expenses may be declined.
Gift Review CommitteeAny questions which may arise in the review and acceptance of gifts to The Diocese of Western North Carolina will be referred to a sub-committee of the Trustees of the Diocese.
Cash1) All gifts by check, cash, or credit card shall be accepted by The Diocese of Western North
Carolina regardless of amount. Gifts made without restriction will be added to a current des-ignated category of the Endowment Fund. Designated gifts of $100,000 or greater will be spent according to donor restriction and as approved by The Trustees of the Diocese. Donors who are considering making a restricted gift are encouraged to consult with the Diocese prior to placing such restrictions to insure that the Diocese is able to honor the intent of the donor.
2) Checks shall be made payable to The Diocese of Western North Carolina. In no event shall a check be made payable to an individual who represents The Diocese of Western North Car-olina or the church in any capacity.
Publicly Traded Securities1) Readily marketable securities, such as those traded on a stock exchange, can be accepted by
The Diocese of Western North Carolina. 2) The value of the gift of securities is the average of the high and low prices on the date OF
SALE 3) A gift of securities to The Diocese of Western North Carolina WILL BE liquidated AS SOON
AS ADMINISTRATIVELY FEASIBLE.
Closely Held Securities1) Non-publicly traded securities may be accepted after consultation with the Trustees. 2) The Gift Acceptance subcommittee will explore methods for liquidation of the securities
through redemption or sale prior to acceptance. The Gift Acceptance subcommittee will try to determine:a) An estimate of fair market value
49
b) Any restrictions on transferc) Whether and when an initial public offering might be anticipated
3) No commitment for repurchase of closely held securities shall be made prior to completion of the gift of the securities.
Real Estate1) Any gift of real estate must be reviewed by the Gift Review Committee.2) The donor is responsible for obtaining and paying for an appraisal of the property. The ap-
praisal will be performed by an independent and professional agent.3) The appraisal must be based upon a personal visitation and internal inspection of the property
by the appraiser. Also, whenever possible, it must show documented valuation of compara-ble properties located in the same area.
4) The formal appraisal should contain photographs of the property, the tax map number, the as-sessed value, the current asking price, a legal description of the property, the zoning status, any potential environmental concerns, and complete information regarding all mortgages, liens, litigation or title disputes.
5) The Diocese of Western North Carolina reserves the right to require a full environmental as-sessment of any potential real estate gift.
6) The property must be transferred to The Diocese of Western North Carolina prior to any for-mal offer or contract for purchase is made.
7) The donor may be asked to pay for all or a portion of the following:a) Maintenance costsb) Real estate taxesc) Insuranced) Real estate broker’s commission and other costs of salee) Appraisal costs
8) For gift crediting and accounting purposes, the value of the gift is the appraised value of the real estate. This value may be reduced, however, by the costs of maintenance, insurance, real estate taxes, broker’s commission and other expenses of sale.
Life Insurance1) A gift of a life insurance policy must be referred to the Gift Review Committee.2) The Diocese of Western North Carolina can be named a contingent beneficiary or the benefi-ciary of a percentage of a life insurance policy3) The Trustees of the Diocese will accept ownership of a life insurance policy as a gift only if The Diocese of Western North Carolina is named as the owner and beneficiary of 100% of the policy.4) If the gift is a paid-up policy, the value for gift crediting and accounting purposes is the pol-icy’s replacement cost. Normally a discounted present value of death benefit based on life ex-pectancy5) If the policy is partially paid-up, the value for gift crediting and accounting purposes is the policy’s cash surrender value. (For IRS purposes, the donor’s charitable income tax deduction is equal to the interpolated terminal reserve, which is an amount secured from the insurance carrier.
50
Tangible Personal Property1) Any gift of tangible personal property shall be referred to the Gift Acceptance subcommittee
prior to acceptance.2) Gifts of jewelry, artwork, collections, equipment and software shall be assessed for their
value to The Diocese of Western North Carolina. Their value may be realized either by be-ing sold or used in connection with the Diocese’s exempt purpose.
3) Depending upon the anticipated value of the gift, a qualified outside appraiser may be asked to determine its value.
4) The Diocese of Western North Carolina shall adhere to all IRS requirements relating to valu-ation and disposition of gifts of tangible personal property and will provide appropriate forms to the donor and IRS.
Deferred Gifts1) The Diocese of Western North Carolina encourages deferred gifts in its favor through any of
a variety of vehicles:a) Charitable gift annuity (or deferred gift annuity)b) Pooled income fundc) Charitable remainder trustd) Charitable lead truste) Bequestf) Retained life estate
2) The Diocese of Western North Carolina (or its agent) shall not act as an executor (personal representative) for a donor’s estate. A member of the Diocese staff serving as personal repre-sentative for a member of the Diocese does so in a personal capacity and not as an agent of the Diocese.
3) The Diocese of Western North Carolina (or its agent) shall not act as trustee of any charitable remainder trust.
4) The Diocese of Western North Carolina may invite prospective donors to consider gift vehi-cles offered by The Episcopal Church Foundation (specifically, Charitable Remainder Trusts, Charitable Gift Annuities and the Pooled Income Fund).
5) When donors are provided planned gift illustrations or form documents, these will be pro-vided free of charge. For any planned gift related documents, materials, illustrations, letters or other correspondence, the following disclaimer should be included:
The Diocese of Western North Carolina strongly urges you to consult with your attorney, fi-nancial and/or tax advisor to review this information provided to you without charge or obli-gation. This information in no way constitutes legal or financial advice.
6) All information obtained from or about donors/prospects shall be held in the strictest confi-dence by The Diocese of Western North Carolina staff and volunteers. Neither the name, the amount, nor the conditions of any gift shall be published without the express written or oral approval of the donor and/or beneficiary.
7) The Diocese of Western North Carolina will seek qualified professional counsel in the explo-ration and execution of all planned gift agreements. The Diocese recognizes the right of fair and just remuneration for professional services.
8) If desired, a Living Stones Society Certificate will be given to those who have indicated that they have made an estate plan naming of the Diocese of Western North Carolina as a benefi-
51
ciary. Neither the name, the amount, nor the conditions of any gift shall be published with-out the express written or oral approval of the donor and/or beneficiary.
Signed:_________________________________________Trustees Representative
__________________________________________Fiscal Ministries Representative
Adopted: August 2013
52
ATTACHMENT D:RESERVED
ATTACHMENT E:LETTER FROM CANON PRITCHETT TO APPLICANTS
OUTLINING WHAT THE BISHOP EXPECTS OF CLERGY
Dear candidate for a clergy position in Western North Carolina,
Thank you for participating in the discernment process with one of our parishes. The purpose of this letter is to introduce you to our diocese and let you know what some of our joys and respon-sibilities are as presbyters here. It is my hope that by addressing these issues at this stage, should you be called to this diocese we will avoid misunderstanding later and you will look forward to working with Bishop Taylor and your fellow presbyters for the good of the kingdom.
A Preliminary Matter — Your Participation in our Process: It is appropriate for a candidate to withdraw from consideration at any time for reasons that relate to the parish. We ask, however, that at the beginning of the process you take seriously non-parish related issues (regional ties, family issues, etc.) that might affect your willingness to accept a call. We consider it bad form and unfair to our parishes for clergy to withdraw toward the end of the process for reasons unre-lated to the parish.
Collegiality: The clergy in this diocese are a wonderfully collegial bunch. We promote that col-legiality by encouraging clergy to be in support groups and assigning mentors to new clergy. We hold a clergy conference in the fall and Ember Day gatherings as they arise throughout the year. Attendance is required. We also hold a Spring Retreat. Attendance is encouraged. At all of our gatherings, we have wonderful speakers, meaningful time together, and fun social gatherings. You will not regret joining us.
Fresh Start: Part of our effort to encourage collegiality, promote ties with the Diocese, and pro-vide for continuing clergy education is reflected in our Fresh Start program. Many clergy are fa-miliar with Fresh Start, but if you are not, suffice it to say that the program consists of both very good continuing education and ongoing group support. Fresh Start meetings are held monthly from August through May, with two months off. Meetings usually last from 9:30 a.m. until 2:00 p.m. and are typically held in the diocesan offices in Asheville. Clergy who are new to a posi-tion in the diocese are required to attend fourteen meetings in two years.
Sound Financial Practices and Complete Transparency: Bishop Taylor is committed to helping parishes exercise sound financial practices in the diocese. We require parishes to use the Manual of Business Methods in Church Affairs. While we do not expect all our clergy to be experts in accounting (I certainly am not!), we expect rectors to be responsible for seeing that the Manual is being followed. We also enforce the canonical requirement that every parish be audited every year. That audit includes every account, including the rector’s discretionary fund. Discretionary accounts must be administered by the treasurer of the parish and not by the clergy.
53
With very rare exceptions (confidential legal matters, negotiations regarding the sale of land, and personnel matters), all financial matters and other decisions of the vestry are to be public and completely transparent. Parish finances should be comprehensible to non-accountants and avail-able for everyone to see. Vestry minutes should be posted. There should be no secrets in the parish about money.
Compliance with the Book of Common Prayer: Bishop Taylor’s expectation is that, in accor-dance with priests’ ordination vows, rectors in this Diocese will strictly adhere to the rubrics of the Book of Common Prayer unless they have received specific dispensation from the Bishop in advance. While the Bishop has been flexible in this regard, he does not expect to learn from parishioners or during a visitation that the rector is using an unauthorized liturgy or has deviated in any material way from the Prayer Book.
Service to the Diocese: In accordance with a presbyter’s obligation to “share with the bishop in the overseeing of the Church,” (BCP 856) we expect every clergyperson, after a period of getting to know their parish, to offer his or her services to the Diocese.
Marriage: Bishop Taylor has granted permission for clergy to officiate at same-sex weddings (following guidelines set forth by the Diocese and General Convention). Same-gender marriage is widely accepted in the Diocese, but clergy who choose not to officiate at these services will not suffer any consequences. We do not discriminate against clergy based on their sexual orien-tation. Because same-sex marriage is now legal, all clergy will be treated the same, and gay or lesbian clergy must be married to partners with whom they cohabitate.
Information, Guidelines, and Policies: This document, found on our website (www.dioce-sewnc.org), will provide you with lots of information. You will be glad to hear that it is not nec-essary for you to read it as an applicant, but if you have specific questions about policies, try looking it up there. If that doesn’t work, call me.
Seven Tenants of Vibrant Churches:
Formation: The Diocese of Western North Carolina highly values Christian education and lifelong formation. We expect our clergy to encourage children’s education and for-mation where practical, and to always ensure that the parish offers some form of adult ed-ucation and formation. It is important to remember that formation is a lifelong process for everyone. Clergy are required by canon to attend a continuing education event each year and to report this to the Bishop.
Stewardship: We anticipate that every parish will have a carefully organized stewardship committee, and that the rector will provide practical as well as theological support, draw-ing on the resources offered by the Stewardship Commission of the Diocese and The Episcopal Church.
Communication: The rector should ensure that the parish has a communication plan that uses technology effectively (every parish should have a website and should consider us-ing callingpost.org to get messages out) and that uses time tested communication tools such as newsletters, flyers, postings, etc. We expect that members will know what is go-
54
ing on, and that newcomers to the community will be able to find and learn about the parish.
Evangelism: Rectors should instill an exciting vision of the church as God’s instrument to bring Christ to the world. The parish should be intentional about equipping the laity so that they may share their own story of what Christ means in their lives and invite others to find meaning, purpose, and God at their church. Our Congregational Vitality Ministry will help.
Justice and Outreach: Every Episcopal Church should serve those outside its walls. In WNC, our Justice and Outreach Committee offers support and ideas. Our Human Hurt and Hope Fund provides financial support for new J&O initiatives, especially when con-gregations collaborate. Rectors should train, equip, and encourage lay people for these ministries.
Vibrant and Lively Worship: Worship planning is one of the most important things a priest does. Music (the rector’s responsibility!) should relate to the theme for the day or the season. Sermons should be creative, informative, and engaging. Prayers should be chosen with care. The rector should educate the parish about liturgical choices and how they may enhance the worship experience. We are not “God’s frozen chosen.” Our wor-ship should excite, inspire, and equip us to go out and change the world!
Connection: We expect that clergy in the Diocese will take a leadership role in instilling in the parish a sense of community and identity with the Diocese and The Episcopal Church. This does not, of course, mean that clergy must pretend to always agree with ev-ery decision of the Diocese or the Church. It does mean that clergy will strive to instill in their parishes a sense of community and loyalty to both. In this regard, clergy should strongly support parish giving to the Diocese within the asking range of ten to sixteen percent.
Please read the Parish Profile, the OTM Community Portfolio, and the Transition Ministry Con-ference Posting (http://jobs.transitionministryconference.org ). For those reading this on our website: if you apply and do not hear from me in two weeks, give me a call to be sure that your application has not been lost in cyberspace or misplaced. Thanks.
One final note: If you get as far as a background check (typically ordered when the Discernment Committee recommends a candidate to the vestry), you and your references will be asked the fol-lowing questions:
1. To the best of your knowledge, does this person have a history of alcohol abuse?2. To the best of your knowledge, does this person have a history of abuse of any other
drugs: recreational, prescription, over-the-counter, or illicit?
If your answer to either will be “yes,” please discuss this with me now. I want to stress that a “yes” answer will not be an automatic disqualification. There are many wonderful priests who are in recovery (as is Bishop Taylor), but it is an important topic about which we should have a conversation.
55
Ours is a wonderful Diocese full of very talented clergy and lay people. Should we have the op-portunity to welcome you into our ranks, it will be a day of rejoicing! If that day comes, we will look forward to sharing with you the joys and responsibilities of serving Christ in the Diocese of Western North Carolina. May God bless you during this period of discernment.
God’s peace,
The Rev. Canon James H. Pritchett, Jr.
56
ATTACHMENT F:MARRIAGE FORMS
DECLARATION OF INTENTIONDiocese of Western North Carolina
DATE
PARISH NAME AND LOCATION_______________________________________
NAME OF CELEBRANT
PRINT NAME OF PARTY
PRINT NAME OF PARTY
We understand the teaching of the church that God's purpose for our marriage is for our mutual joy, for the help and comfort we will give to each other in prosperity and adversity, and, when it is God's will, for the gift and heritage of children and their nurture in the knowledge and love of God. We also understand that our marriage is to be unconditional, mutual, exclusive, faithful, and lifelong; and we engage to make the utmost effort to accept these gifts and fulfill these du-ties, with the help of God and the support of our community.(Canon I.18.4 of the Canons of The Episcopal Church)
______________________________________ Signature of Party
___________________________________ Signature of Party
57
APPLICATION FOR PERMISSION TO REMARRYDiocese of Western North Carolina
Date: _____________________________
Intended Celebrant:
________________________________________________ Name, Location, & Diocese (if not WNC) of Church where priest serves (or is resident, if re-tired)
Intended Celebrant’s Address
Phone number of Intended Celebrant
We, ________________________________________________________________ and
__________________________________________________ ,
one or both of whom are divorced, respectfully request permission to be remarried in accordance with the rites of the Episcopal Church.
Anticipated date of marriage: ___________________________
Parish or location where intended marriage is to take place: ___________________________
58
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
Name: __________________________________________________________________
Religion: __________________________________________________________________
Parish, if Episcopalian: ________________________________________________________
Date of Birth: _______________________________
Previously Married? ______________ If so, Date(s): ______________________
Where? ________________________________________
Name of Previous Spouse(s): ____________________________________________
Age of Spouse(s) at Marriage: _________ Date Divorce Decree(s) Granted: ____________
Where Divorce Decree(s) granted ___________________________
Are there children? _____________ If so, their ages: ______________________
Who has custody? _________________________________
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
Name: __________________________________________________________________
Religion: __________________________________________________________________
Parish, if Episcopalian: ________________________________________________________
Date of Birth: _______________________________
Previously Married?: ______________ If so, Date: ______________________
Where? ________________________________________
Name of Previous Spouse(s): ____________________________________________
Age of Spouse(s) at Marriage: _________ Date Divorce Decree(s) Granted: ____________
Where Divorce Decree(s) granted ___________________________
Are there children? _____________ If so, their ages: ______________________
Who has custody? _________________________________
59
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
In making this application we acknowledge that we have together and separately very seriously considered the following questions, have discussed them with the intended Celebrant, and be-lieve that we are ready to enter into a stable and mature life-long nuptial commitment to each other:
What were the causes of the break-up of the previous marriage(s)? What attempts were made at reconciliation? Was counseling sought? How are your previous experiences influencing your plans and intentions for this marriage?
What are the financial arrangements that resulted from the previous marriage(s)? What financial support do the children, if any, have? Who is responsible for them and what is their source of funds?
What are the attitudes of the children to the proposed marriage? Do you see these children relat-ing to both of you in your future life together?
How long have you known each other? What is the true depth of your relationship to each other?
What is your current financial status? Are you capable of supporting each other? Has each made a full financial disclosure to the other?
If future problems between you do develop, will you seek help in resolving them and strengthen-ing your marriage and interpersonal relationships through counseling by a pastor or professional, knowledgeable in marital relations?
NOTE: A copy of all divorce decrees must accompany this application. The date of the wedding may not be announced until the bishop grants permission.
Signed: _________________________________________ - Party
_________________________________________ - Party
_______________________________________ - Intended Celebrant
60
