LIBERTY PRESBYTERIAN CHURCHForms/... · 2020: Doug Benoit, Sharon Casey, Casey Fuchs, John Loftus, Georgia Mathews, Chad Price Elder Johnson recognized and thanked the outgoing Deacons

The Annual Meeting of the Congregation of

LIBERTY PRESBYTERIAN CHURCH

Sunday, February 23, 2020

Annual Report for 2019

7080 Olentangy River Road Delaware, OH 43015

[email protected] www.libertybarnchurch.com

mailto:[email protected]

http://www.libertybarnchurch.com/

FROM JOHN & BECKY

“We give thanks to God always for all of you, constantly mentioning you in our prayers.” (1 Thessalonians 1:2)

OUR GREAT APPRECIATION TO OUR FELLOW PASTOR, KYLE DOEBLER

AND TO OUR AMAZING FAITH-FILLED STAFF:

Childcare: Kris Davelli

Children’s Ministry: Dawn Parr, Cheryl Pieper-Lima, Ruth Price, Casey Fuchs, Penny Woehle, Susan Sherwood and Special Needs leaders Heather Barth and Carrie Stevens

Finance: Dana Meeker and Jackie Ross

Music: Director of Music & Media Steve Banks, David Tolley, and our talented team of singers and musicians

Office: Amy King, DeAnne Miller, and Jan Hasting, and our dedicated afternoon volunteers

OLEEC: Director Tracey Gascon and the skilled Teaching Staff

Parish Visitor: Vickie Doyle

Property: Mike Morton, Jim McMains and Merrill Tripp

Wedding Coordinators: Brittany O’Neil and Jennifer Carney

Youth: Youth Director, Tanya Karn, R.H. Karn, Bekah Hiltz, Shelby Louge and volunteers, especially Marty Johnson, Jonathan Dove, Tyler Hiltz and Sandy Scherer

WE ALSO WANT TO THANK OUR DEDICATED SESSION, BOARD OF DEACONS, AND COUNTLESS VOLUNTEERS. YOU ARE A BLESSING BEYOND WORDS.

Becky & John

Pastor Liaisons

The Harts (Share one position)

John: Finance, Property, Personnel, Nominating, Transition Planning, Session Becky: Worship, Communications, Deacons, Fellowship, Pastoral Care Coordinator, Liberty Early Education Center

Associate Pastor, Kyle Doebler: Adult Discipleship, Membership, Mission

AGENDA

ANNUAL MEETING OF THE CONGREGATION OF LIBERTY PRESBYTERIAN CHURCH

CORPORATE & ECCLESIASTICAL MEETING February 23, 2020

Opening Prayer Pastor John Hart Adoption of Agenda Approval of Congregational Meeting Minutes February 24 Annual Congregational Meeting pg. 1 June 16 Special Congregational Meeting pg. 4 October 13 Special Congregational Meeting pg. 5 Moment of Remembrance Pastor Becky Hart pg. 9 Co-Pastors' Report Nomination and Election of Officers Elder Phil Ranck pg. 10 2019 Financial Results and 2020 Budget 2019 Endowment Fund Report Elder David Mankin pg. 11 2017-2018 Financial Audit Report Elder Karen Louge pg. 12 2019 Financial Results Elder Louge pg. 28 2020 Stewardship Elder Louge pg. 30 2020 Pastor Kyle’s Terms of Call Elder Ryan Johnson pg. 35 2020 Budget Presentation Elder Louge pg. 28 Special Presentations Renew Wrap-Up Elder Kevin Futryk pg. 36 Transition at Liberty Elder Johnson, Pastors John and Becky Hart pg. 38

• Dissolution of call & Harts’ final terms • Transition Team • Next Steps

Adjournment and Closing Prayer Pastor John Hart

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MINUTES ANNUAL MEETING OF THE CONGREGATION OF

LIBERTY PRESBYTERIAN CHURCH CORPORATE & ECCLESIASTICAL MEETING

February 24, 2019 Congregation Present: at least 140 by Clerk’s count Moderator: Pastor John Hart With a quorum present, Pastor John Hart called the annual congregational meeting to order and opened with prayer at 10:10 am. Approval of Agenda A motion was made to approve the Agenda as submitted. Unanimously approved. Approval of Minutes On Motion, approved the minutes of

• February 25 Annual Congregational Meeting • May 20 Special Congregational Meeting • September 23 Special Congregational Meeting • December 16 Special Congregational Meeting

Moment of Remembrance Pastor Rebecca Hart led the congregation in a moment of remembrance for the 13 members and friends who passed away in 2018, listed in the Clerk’s report on page 10. Co-Pastors' Report Pastor Rebecca Hart presented the co-pastors' report. 2018 highlights included:

• Advent & Christmas Eve services went beautifully with large attendance – thanks to all hands-on deck by deacons and elders.

• Worship attendance increased by 3.3% in 2018. Currently, Liberty is the 2nd in membership and 1st in Sunday worship attendance in Scioto Valley Presbytery

• Pastoral care is a highlight of the daily activities • Renew has reinforced the faithfulness of this congregation

Nomination & Election of Church Officers Elder Ryan Johnson, chair of the Nominating Committee, placed in nomination candidates for Ruling Elder, Deacon and Nominating Committee (page 11 in packet).

• On motion, the congregation unanimously elected as ruling elders, class of 2022: Rebecca Bostrom, Mark Davis, Mike Kivett, Todd Koehn, Susanna Robbins, Lauren Slimon, Melinda Wood

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• On motion, the congregation unanimously elected for deacons, class of 2021: Brad & Maria Knowles (filling the unexpired term of Chris & Emily Mealer, who are moving to Michigan).

• One motion the congregation unanimously elected for deacons, Class of 2022: Kyle Basnett, Kim Betz, Shaun Bunnell, Abby Burger, Rich Clum, Matt & Julie Gynn, Margaret Kerr, Craig & Kelly Kohl, Scott Martin, Johnna Sucha, Thad & Karen Turano, Craig & Liz Williams

• On motion the congregation unanimously elected for Nominating Committee, class of 2020: Doug Benoit, Sharon Casey, Casey Fuchs, John Loftus, Georgia Mathews, Chad Price

Elder Johnson recognized and thanked the outgoing Deacons and Elders, and the outgoing Nominating Committee, for their service and dedication. 2018 Financial Results and 2019 Budget

2018 Endowment Fund Report Elder Tom Johnson presented the Endowment Fund report (details found in packet, page 12). The total available for 2019 distribution is $20,441. 2018 Financial Audit Report

Elder Tom Johnson reported that the auditing firm contracted to conduct a financial review of the church’s 2017 books got off to a very late start. Therefore, no report is included in the packet. The 2017 and 2018 financial reviews will be done concurrently, and a report made available to the congregation. 2018 Financial Results Elder Tom Johnson presented the 2018 Financial results, (details found in packet, page 14).

• Actual revenue in on budget. The Session remains appreciative of the generous support of Liberty's members and friends.

• Expenses came in under budget. Thanks to the Liberty staff for their close adherence to the budget. The surplus of $9,266 was transferred to the Renew projects restricted fund.

2019 Pastors' Terms of Call Elder Wade Lucas presented the 2019 Pastors’ Terms of Call:

• Pastors John and Becky Hart (page 15 in packet) • Pastor Kyle Doebler (page 16 in packet)

Terms of Call for Pastors Hart, Doebler were motioned and approved.

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2019 Budget Presentation Elder Tom Johnson presented the 2019 budget (details in packet, page 17)

Motion approved to receive the 2019 budget

Renew Elder Jonathan Dove reviewed the Renew Capital Campaign (details in packet, page 20). Tremendous generosity from this congregation has allowed for new Barn siding, new pavers outside the Barn, new LED lighting for the Barn, new HVAC controls in the Barn and a centralized HVAC system in the Administration building – all completed on budget. 2019 will see the renovation of the youth room, installation of new parking lot lighting and re-configuring access lanes due to the Home Road project. We also hope to begin the Old Hall renovations in the Fall.

Committee Reports

Board of Deacons Deacon Lisa Haase, Moderator of the Board of Deacons, addressed the primary duties of the Deacons. These servant leaders at Liberty are very active, particularly on Sunday mornings! Activities include monthly meetings, preparing Fellowship Hour after each service, making everyone feel welcome as they come to worship on Sundays, and caring for Flock members. They work diligently to keep members and guests cared for and connected with Liberty. Mission Committee Elders Barb Lyon & Doug Kaltenmark delivered an update on projects our Mission Committee supports. Doug shared that $136,758 was donated to missions in 2018. Pickle Jar specifically raised $28,174 to help others in the area. The Turning Point Domestic Violence Shelter opened in February 2019 with great support from Liberty. Other missions highlighted were: Mission Prayer Walk in Delaware; Weekend Meal Program provides meals to more than 350 families each week; Family Promise -- Delaware County’s only homeless shelter for families; A Place of Warmth at Zion Church; and Laundry Love, a mission begun by First Presbyterian Church, Delaware, serving homeless with mission of providing laundry service. Adjournment

With no further business, the meeting was adjourned and closed in prayer by Pastor John Hart at 10:50 am. Respectfully Submitted, Elder Michelle Wilson– Clerk of Session

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LIBERTY PRESBYTERIAN CHURCH SPECIAL CONGREGATIONAL MEETING

June 16, 2019 A special congregational meeting of Liberty Presbyterian Church met on Sunday, June 16, 2019, at 10:05 a.m. The clerk attested that a quorum was present. The meeting was opened in prayer by Pastor Rebecca Hart. Elder Phil Ranck, chairperson of the Nominating Committee, noted that there was a vacancy on the Deacon Board, as one of the recently elected deacons resigned due to health reasons. On behalf of the Nominating Committee, Elder Ranck placed into nomination Vicki McMaster for deacon (Class of 2022). There being no nominations from the floor, motion made, seconded and passed to instruct the clerk to cast a unanimous ballot for Vicki McMaster to fill this vacancy. Having concluded its stated business, the congregational meeting was adjourned in prayer by Pastor Hart at 10:07 a.m. Respectfully submitted, Melinda Wood Clerk of Session

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LIBERTY PRESBYTERIAN CHURCH SPECIAL CONGREGATIONAL MEETING

October 13, 2019 A special congregational meeting of Liberty Presbyterian Church met on Sunday, October 13, 2019, at 10:05 a.m. The clerk attested that a quorum was present. The meeting was opened in prayer by Pastor John Hart. Elder Phil Ranck, chairperson of the Nominating Committee, reported that there was a vacancy on the Session due to a resignation. On behalf of the Nominating Committee, Elder Ranck placed into nomination Tracey Scott for elder (Class of 2020). There being no nominations from the floor, motion made, seconded and passed to instruct the clerk to cast a unanimous ballot for Tracey Scott to fill this vacancy. Having concluded its stated business, the congregational meeting was adjourned in prayer by Pastor Hart at 10:08 a.m. Respectfully submitted, Melinda Wood Clerk of Session

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CLERK OF SESSION REPORT & STATISTICS

MEMBERSHIP

Active members, January 1, 2019 1367

Gains:

Profession/Reaffirmation

17 and under 27

18 and over 36

Transfer 17

Other 0

Total Gains: 80

Losses:

Transfer 9

Death 10

Other 61

Total Losses: 79

Active members, December 31, 2019 1367

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COMMUNION (Attendance)

01/06/19 632 02/03/19 546 03/03/19 530 04/07/19 567 05/05/19 655 06/02/19 424 07/07/19 416 08/04/19 427 09/01/19 396 10/06/19 442 11/03/19 534 12/01/19 614

INFANT BAPTISMS

03/10/19 Jacob Wirtz John Hart 03/24/19 Matthew Holmes John Hart 03/24/19 Nicholas Flowers John Hart 03/31/19 Emmalyn Culver Becky Hart 07/28/19 Brody Ival Dutcher Kyle Doebler 07/28/19 Gemma Adele Dutcher Kyle Doebler 07/28/19 Oliver Andrew Dutcher John Hart 07/28/19 Simon Michael Dutcher John Hart 07/28/19 Ada Mary Dutcher Becky Hart 10/13/19 Jane Opal Schuster John Hart 12/22/19 Macklin Aun Kyle Doebler 12/22/19 Ethan Ebright John Hart 12/22/19 Eli Ebright John Hart 12/22/19 Eva Ebright John Hart

ADULT BAPTISMS

02/24/19 Victoria Clark Kyle Doebler 02/24/19 Emily Ebright Kyle Doebler 02/24/19 Craig Williams Kyle Doebler 05/05/19 Gavin Bull Kyle Doebler 05/05/19 Daniel Gies Kyle Doebler 05/05/19 Danica Davelli Kyle Doebler 05/05/19 Blake Fingerhut Kyle Doebler 05/05/19 Erin Johnson Kyle Doebler

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05/05/19 Wesley Noeth Kyle Doebler 05/26/19 Elizabeth Roby Kyle Doebler 10/20/19 Lisa Penn Kyle Doebler 12/22/19 Randy Aun Kyle Doebler

MEMORIAL SERVICES

04/12/19 Ryan Shaw Becky Hart 04/13/19 Reno Zadra John Hart 04/19/19 Robert Titterington John & Becky Hart 04/26/19 Jim McKenzie John Hart 06/17/19 William Parrish Kyle Doebler 07/30/19 Mary Hetzel John Hart 11/16/19 Ralph Wells John & Becky Hart

WEDDINGS

03/02/19 Helena Holmgren & Silas Chao John Hart 05/18/19 Mary Ann Eckman & Ryan Lingrel John Hart 06/01/19 Kelly Johnson & Joshua Bender Kyle Doebler 06/15/19 Alysse Fireman & John Kaeding John Hart 08/03/19 Abbey Smith & Dan Bavaro John Hart 08/17/19 Elizabeth Roby & Scott Moore Kyle Doebler 09/07/19 Brittany Wilson & Tyler Walter John Hart 09/21/19 Jennifer Sidwell & Ian Cox John Hart 10/05/19 Andrea Hayes & Correy Goff Kyle Doebler 11/09/19 Steffany Fisher & Rob Nesteroff John Hart 11/16/19 Rachel Blake & Scott Luster John Hart 11/23/19 Kayla Brown & Vince Krawczyk Kyle Doebler

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IN REMEMBRANCE As a congregation, we remember with love and gratitude the following members and friends who now live in the Lord's eternal presence. As we remember, we commend them to the Lord's keeping and peace through Jesus Christ our Lord.

Jesus said, “I am the resurrection and the life. Those who believe in me, even though they die, will live, and everyone who lives and believes in me will never die.”

Ryan Shaw (Jan 10) Robert Titterington (Feb 6) Jim MacKenzie (Apr 26) Donna Jeannine Hall (June 12) Lois Overton (Jul 22) Milo Pool (Aug 12) Doris Brucksieker (Oct 19)

Ruby Clarke (Jan 17) Reno Zadra (Mar 11) Jack Harrison (May 11) Bill Parrish (June 13) Mary Hetzel (Jul 25) Louise Bartow (Sep 22) Ralph Wells (Nov 1)

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NOMINATING COMMITTEE REPORT February 23, 2020

ELDER

Class of 2023

Tom Culver Carolyn Gerity

Angie Hurd Rob Kanable Marc Okin

Tracey Scott Emy Trende

Class of 2022

Colleen Teahan

DEACON

(Class of 2023)

Jan Blum Josh Forrest Ryan & Sara Herchenroether Erik Brown Brooke Fox Sydney Lawrence Erin Bush Jamie Gatchell Ken & Suzanne Levering Kurt Eichorn Ben & Kerry Gerich Scott & Susan Rengel

NOMINATING COMMITTEE

(Class of 2021)

Sharon Hinshaw Nancy Holderman

Jeff Hurd Rosie Thompson Gary Ufferman

Jeff Wallace

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LIBERTY PRESBYTERIAN ENDOWMENT REPORT 2019

January 29, 2020

The Liberty Presbyterian Church Endowment Fund is a fund that is overseen by a three-member endowment committee – John Scherer, Vince Finley, and David Mankin. The fund is professionally managed by Dean Schockling at Morgan Stanley

• The December 31, 2019 balance was $408,828. • The December 31, 2019 balance was $451,219. • The 2019 net rate of return on investments was 15.10%. • There were no deposits added to the endowment during the year. • The managed account fee is 1% annually, deducted quarterly. • The total available for distribution in 2019 was $20,441. • The total available for distribution in 2020 is $22,560.

The Session approved the following projects for 2019.

• 2017 & 2018 Financial Review. $3,000

• Labyrinth Project. $6,991

• Sanctuary decorations (mini-flags, greenery). $ 506

• Digital Projector. $1,379

• 2020 200th Chapel expense. $2,798

• Office paper folding machine. $1,636

• 12 step room refreshment project. $2,800

Total $19,110

Respectfully submitted

David Mankin

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FINANCIAL REPORT (REVIEW)

December 31, 2018 and 2017

13


Table of Contents

Page

Independent Accountants’ Review Report 1-2

Financial Statements

Statements of Assets, Liabilities, and Net Assets – Modified Cash Basis 3

Statement of Support, Revenue, Expenses, and Changes in Net Assets

– Modified Cash Basis:

Year ended December 31, 2018 4

Year ended December 31, 2017 5

Statements of Functional Expenses – Modified Cash Basis 6

Notes to Financial Statements 7-14

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1105 Schrock Road | Suite 510 | Columbus, Ohio 43229 P 614.781.6174 F 614.781.8243 W maloneynovotny.com

INDEPENDENT ACCOUNTANTS’ REVIEW REPORT

Liberty Presbyterian Church Delaware, Ohio

We have reviewed the accompanying financial statements of Liberty Presbyterian Church (an Ohio nonprofit organization, the “Church”), which comprise the statements of assets, liabilities and net assets – modified cash basis as of December 31, 2018 and 2017, and the related statements of support, revenue, expenses, and changes in net assets – modified cash basis and statements of functional expenses-modified cash basis for the years then ended, and the related notes to the financial statements (the “financial statements”). A review includes primarily applying analytical procedures to management's financial data and making inquiries of the Church’s management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with the modified cash basis of accounting as described in Note B; this includes determining that the modified cash basis of accounting is an acceptable basis for the preparation of financial statements in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Accountants' Responsibility

Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with the modified cash basis of accounting. We believe that the results of our procedures provide a reasonable basis for our conclusion.

Accountants' Conclusion

Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with the modified cash basis of accounting.

Business Advisors and Certified Public Accountants Cleveland | Canton | Columbus | Delaware | Elyria 1

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Basis of Accounting

We draw attention to Note B of the financial statements, which describes the basis of accounting. The financial statements are prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our conclusion is not modified with respect to this matter.

Columbus, Ohio October 18, 2019


STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS – MODIFIED CASH BASIS

December 31, 2018 and 2017

2018 2017 ASSETS

Current Assets Cash $ 656,866 $ 534,449 Investments, at fair value 456,419 694,090 Pledges receivable 23,479 28,395

Total current assets 1,136,764 1,256,934

Property and Equipment, net 3,281,146 2,918,417

Total assets $ 4,417,910 $ 4,175,351

LIABILITIES AND NET ASSETS

Current Liabilities Accounts payable

$ -

$ 695

Current portion of capital lease obligations 7,200 7,200 Prepaid tuition 19,270 19,845

Total current liabilities 26,470 27,740

Capital Lease Obligations, net of current portion 13,129 19,061 Total liabilities 39,599 46,801

Net Assets

Without donor restriction Undesignated 3,779,003 3,459,347 Session designated 504,155 560,373

With donor restriction 95,153 108,830 Total net assets 4,378,311 4,128,550

Total liabilities and net assets $ 4,417,910 $ 4,175,351


STATEMENT OF SUPPORT, REVENUE, EXPENSES, AND CHANGES IN NET ASSETS – MODIFIED CASH BASIS

Year ended December 31, 2018

S

Expenses Program Services 1,673,151 - 1,673,151 Fundraising 7,280 - 7,280 General and administrative 238,003 - 238,003

Total expenses 1,918,434 - 1,918,434

Change in net assets 263,438 (13,677) 249,761

Net Assets

Beginning of year 4,019,720 108,830 4,128,550

End of year $ 4,283,158 $

95,153 $ 4,378,311

Without Donor Restrictions

With Donor Restrictions

Total

upport and revenue Contributions $ 1,881,662 $ 95,153 $ 1,976,815 Early Education Center fees 186,337 - 186,337 Investment income/(loss) (29,899) - (29,899) Fundraising 15,523 - 15,523 Church use 5,521 - 5,521 Interest 4,969 - 4,969 Other 8,929 - 8,929 Net assets released from restriction 108,830 (108,830) -

Total support and revenue 2,181,872 (13,677) 2,168,195


STATEMENT OF SUPPORT, REVENUE, EXPENSES, AND CHANGES IN NET ASSETS – MODIFIED CASH BASIS


S

Expenses Program Services 1,572,116 - 1,572,116 Fundraising 8,507 - 8,507 General and administrative 225,518 - 225,518

Total expenses 1,806,141 - 1,806,141

Change in net assets

171,135

24,473

195,608

Net Assets

Beginning of year 3,848,585 84,357 3,932,942

End of year $ 4,019,720 $

108,830 $ 4,128,550

Without Donor Restrictions

With Donor Restrictions

Total

upport and revenue Contributions $ 1,617,740 $ 108,830 $ 1,726,570 Early Education Center fees 176,160 - 176,160 Investment income 72,217 - 72,217 Fundraising 12,177 - 12,177 Church use 6,357 - 6,357 Interest 295 - 295 Other 7,973 - 7,973 Net assets released from restriction 84,357 (84,357) -

Total support and revenue 1,977,276 24,473 2,001,749


STATEMENTS OF FUNCTIONAL EXPENSES – MODIFIED CASH BASIS

Years ended December 31, 2018 and 2017


Program Services Church

Programs Early Education

Center

Fundraising Management and General

Total

Personnel $ 515,788 $ 137,669 $ - $ 172,152 $ 825,609 Occupancy 94,000 4,180 - 12,167 110,347 Maintenance and repairs 81,954 8,387 - 2,736 93,077 Supplies 10,680 9,293 7,280 18,939 46,192 Depreciation 170,101 - - - 170,101 Education ministry 11,261 - - - 11,261 Donation-Presbytery of Scioto Valley 20,000 - - - 20,000 Management fees - - - 5,350 5,350 Programs 522,766 2,186 - - 524,952 Music ministry 65,164 - - - 65,164 Worship 1,714 - - - 1,714 Insurance 10,904 3,615 - - 14,519 Interest - - - 1,483 1,483 Other - 2,155 - 5,026 7,181 Professional fees - 1,334 - 20,150 21,484

$ 1,504,332 $ 168,819 $ 7,280 $ 238,003 $ 1,918,434


Program Services

Church Early Education Management

Programs Center Fundraising and General Total

Personnel $ 529,093 $ 131,886 $ - $ 162,074 $ 823,053 Occupancy 75,487 4,061 - 12,678 92,226 Maintenance and repairs 35,133 8,999 - 2,437 46,569 Supplies 9,225 8,609 8,507 19,792 46,133 Depreciation 159,890 - - - 159,890 Education ministry 15,348 - - - 15,348 Donation-Presbytery of Scioto Valley 23,000 - - - 23,000 Management fees - - - 5,265 5,265 Programs 484,396 1,710 - - 486,106 Music ministry 64,904 - - - 64,904 Worship 1,650 - - - 1,650 Insurance 11,369 3,738 - - 15,107 Interest - - - 1,144 1,144 Other - 770 - 1,324 2,094 Professional fees - 2,848 - 20,804 23,652

$ 1,409,495

$

162,621

$

8,507

$ 225,518

$ 1,806,141


NOTES TO FINANCIAL STATEMENTS


NOTE A - ORGANIZATION

Liberty Presbyterian Church (the “Church”) was organized in 1810, is incorporated as a nonprofit organization in Delaware County, Ohio and governed by a volunteer board known as the Session. The Church is committed to deepening their Christian discipleship in the areas of mission, ministry with children and youth, and adult spiritual growth. The Church is supported primarily through contributions from the congregation. The programs consist of its worship services, mission programs, internationally, as well as within the surrounding communities and neighboring states, and children, youth and adult educational programs.

NOTE B - BASIS OF ACCOUNTING

The accompanying financial statements have been prepared on the modified cash basis of accounting. This basis is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Under the modified cash basis, generally revenues are recognized when cash is received, and expenses are recorded when paid. However, the Church receives contributions subsequent to year end for the current year. These deposits are classified as pledges receivable. The Church also receives contributions and tuition in the current year for the subsequent year and these deposits are recorded as a prepaid tuition liability. Expenditures for assets with a life exceeding one year are capitalized and depreciated.

NOTE C - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of the Church’s significant accounting policies consistently applied in the preparation of the accompanying financial statements follows:

1. Basis of Presentation

Net assets, revenues, and expenses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, the net assets of the Church and changes therein are classified and reported as follows:

Net assets without donor restrictions: Net assets available for use in general operations and not subject to donor-imposed stipulations.

Net assets with donor restrictions: Net assets subject to donor-imposed stipulations that may or will be met either by actions of the Church and/or the passage of time.

Donor imposed restrictions that are met in the same reporting period as they are received, are reported as net assets without donor restriction.


NOTES TO FINANCIAL STATEMENTS (CONTINUED)


NOTE C - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Cash

Cash includes all the Church’s checking and savings accounts. The Church’s cash accounts are insured up to specified limits through the Federal Depository Insurance Corporation (FDIC). As of December 31, 2018 and 2017, the uninsured balances are $406,865 and $284,449, respectively. The Church has not experienced any loss in such accounts. The Church believes it is not exposed to any significant credit risk on its cash balances.

3. Fair Value Measurements

The carrying values of cash, pledges receivable, and liabilities are reasonable estimates of fair value due to the short-term nature of these financial instruments. The carrying value of the investments approximates their fair value in accordance with GAAP.

The Church estimates the fair value of its investments using available market information and other generally accepted valuation methodologies. Fair value is defined as the price that would be received to sell an asset or would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. The inputs used to measure fair value are classified into three levels:

Level 1: Quoted market prices in active markets for identical assets and liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs in which little or no market data exists

Investments: The following is a description of the valuation methodology used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2018 and 2017:

Exchange Traded Funds: Valued at the closing price reported on the active market on which the individual securities are traded.

Mutual Funds: Valued at the daily closing price as reported by the fund. Mutual funds held by the Church are open-end mutual funds that are registered with the Securities and Exchange Commission. These funds are required to publish their daily value and to transact at that price. The mutual funds held by the Church are deemed to be actively traded.





3. Fair Value Measurements (Continued)

All of the Church’s investments are level 1 fair value measurements as of December 31, 2018 and 2017.

The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Church believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

4. Property and Equipment

Property and equipment in excess of $2,500 are capitalized. Land, buildings, and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method based on estimated useful lives ranging from 3 to 40 years. Assets acquired prior to 1996 were reviewed by the Church found to be fully depreciated or no longer in service and, therefore, were not recorded on the financial statements.

The carrying amounts of assets sold, retired or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is included in the statement of support, revenues, expenses, and changes in net assets.

5. Revenue Recognition

The Church records pledge contributions in the year to which they relate. Contributions are considered to be available for unrestricted use and recorded as such, unless specifically restricted by the donor. Tuition revenue is recorded in the year to which it relates.

6. Income Taxes

The Church is a tax-exempt nonprofit organization under Section 501(c)(3) of the Internal Revenue Code and applicable state statues and generally is not subject to income taxes. Accordingly, no provision of federal or state taxes has been made. However, any unrelated business income may be subject to taxation.





6. Income Taxes (Continued)

The Church’s evaluations on December 31, 2018 and 2017, revealed no uncertain tax positions that would have a material impact on the financial statements. The Church does not believe that any reasonably possible changes will occur within the next twelve months that will have a material impact on the financial statements.

7. Functional Allocation of Expenses

The cost of providing programs and other activities have been reported in the statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefitted as determined by management. Personnel expenses are allocated based on specific employee time spent on the applicable function. Other expense categories are allocated based on estimates of time and effort and benefits each function received from the corresponding expense.

8. Use of Management’s Estimates

The preparation of financial statements on the modified cash basis requires the Church’s management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense during the reporting period. Actual results could differ from these estimates.

9. New Accounting Standard

In 2016, the Financial Accounting Standards Board issued ASU No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities. The ASU has been applied retrospectively to all periods presented. There was no effect to net assets as of December 31, 2018 and 2017.




NOTE D - INVESTMENTS

The Church invests in mutual funds, common stock and exchange-traded and closed-end funds. Investments are composed of the following as of December 31, 2018 and 2017:

2018 2017 Money market mutual funds $ 99,017 $ 238,278 Equity mutual funds 50,350 93,628 Fixed income mutual funds - 53,676 Equity exchange traded funds 163,643 247,850 Fixed income exchange traded funds 143,409 60,658

$ 456,419 $ 694,090

The Session has designated these investments to be utilized for future Board approved expenditures and must approve the disbursement of funds from these accounts.

The Session has designated a subcommittee that is responsible for establishing investment guidelines and reviewing investment performance with a goal of maximizing total return within a prudent mix of investments.

Custodial credit risk is the risk that, in the event of the failure of the counterparty to a transaction, the Church will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. In order to mitigate custodial risk, the Church will purchase its investments only through an approved broker/dealer or institution. Investments were held at two broker/dealers. Investments held by a broker/dealer are insured up to $500,000 under the Securities Investment Protection Corporation. At December 31, 2018 and 2017, the Church had no uninsured balances.




NOTE E - FINANCIAL ASSETS AND LIQUIDITY

As part of the Church’s liquidity management, it has a policy to structure its financial assets to be available as its general expenditures, liabilities and other obligations come due. Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the statement of assets, liabilities, and net assets – modified cash basis, comprise the following:

Financial Assets:

2018 2017

Cash $ 656,866 $ 534,449 Investments, at fair value 456,419 694,090 Pledges receivable 23,479 28,395

1,136,764 1,256,934

Less those not available for general expenditures within one year:

Net assets with donor restrictions 95,153 108,830 Designated net assets 504,155 560,373

599,308 669,203 Financial assets available to meet cash needs for

general expenditures within one year

$ 537,456

$ 587,731

NOTE F - PROPERTY AND EQUIPMENT

Property and equipment is comprised of the following as of December 31, 2018 and 2017:

2018 2017 Land $ 89,999 $ 89,999 Building and improvements 6,228,612 5,698,967 Furniture and equipment 207,197 195,934

6,525,808 5,984,900 Less : Accumulated Depreciation (3,244,662) (3,066,483)

$ 3,281,146 $ 2,918,417

26




NOTE G - NET ASSETS WITH DONOR RESTRICTIONS

The Church’s net assets with donor restrictions includes contributions to the Pickle Jar, purchase of stones in Pathway to the Son and special music events throughout the year. Net assets with donor restrictions as of December 31, 2018 and 2017 were as follows:

2018 2017 Mission $ 7,548 $ 24,100 Property 21,908 25,805 Music 7,733 9,983 Christian Education 24,132 21,593 Administrative 23,514 16,303 Others 10,318 11,046

$ 95,153

$

108,830

NOTE H - DESIGNATED NET ASSETS

Certain amounts of the net assets without donor restriction have been set aside by the Session for future capital expenditures. The amount of designations are $504,155 and $560,373 as of December 31, 2018 and 2017, respectively.

NOTE I - PENSION PLAN

The Church has an Internal Revenue Code Section 403(b) plan for qualified employees. An employee hired at 35 hours or more per week is eligible for pension benefits. The Church will match employee contributions up to 3% of the employee’s annual salary. In 2018 and 2017, the Church contributed $2,954 and 2,915, respectively. All ordained personnel are enrolled with the Board of Pensions of the Presbyterian Church (USA) and are covered by its Benefits Plan.

27




NOTE J - LEASES

The Church leases a copier under a capital lease agreement that requires monthly payments of $600 through March 2022. Amortization of the capital lease is included in depreciation expense. The balance of the capital lease reported in fixed assets is as follows:

2018 2017

Equipment $ 30,581 $ 30,581 Accumulated depreciation (10,703) (4,587) Net capital leases $ 19,878 $ 25,994

The Church leases a phone system under an operating lease that requires monthly payments of $489 through February 2022.

Annual minimum lease payments for the years subsequent to 2018 are as follows:

Capital Lease

Operating Lease

2019 $ 7,200 $ 5,864 2020 7,200 5,864 2021 7,200 5,864 2022 1,800 977

$ 23,400 $ 18,569

NOTE K - SUBSEQUENT EVENTS

Subsequent events have been evaluated through the date of the Independent Accountants’ Review Reports, which is the date the financial statements were available to be issued. The Church has determined that there were no subsequent events that required disclosure through the evaluation date.

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Liberty Presbyterian Church 2019 Congregational Meeting

Operating Fund: Revenues, Expenses & Liabilities

Budget (2019)

YTD Actual (2019)

Variance Actual to

Budget (2019)

Budget (2020)

Variance Actual

(2019) to Budget (2020)

REVENUES Offerings $ 1,263,063 $ 1,263,063 $ - $ 1,304,027 $ (40,964) Interest $ 400 $ 481 $ 81 $ 450 $ 31 Other Revenue $ 28,294 $ 28,190 $ (104) $ 23,665 $ 4,525 TOTAL REVENUES $ 1,291,757 $ 1,291,735 $ (22) $ 1,328,142 $ (36,407) EXPENSES Property Maintenance and Repairs $ 39,839 $ 39,545 $ 294 $ 52,000 $ (12,455) Services and Supplies $ 31,865 $ 31,624 $ 241 $ 38,140 $ (6,516) Yard Maintenance $ 21,525 $ 27,001 $ (5,476) $ 21,525 $ 5,476 Utilities $ 66,800 $ 55,465 $ 11,335 $ 64,500 $ (9,035) Building Other $ 20,350 $ 19,193 $ 1,157 $ 19,252 $ (59) Total Property $ 180,379 $ 172,828 $ 7,551 $ 195,417 $ (22,589) Administrative/Office/Other Expenses $ 74,351 $ 74,635 $ (284) $ 84,200 $ (9,565) Personnel Pastoral Staff $ 320,228 $ 246,246 $ 73,982 $ 256,265 $(10,019) Christian Education Staff $ 77,333 $ 109,757 $(32,424) $ 121,048 $(11,291) Music Staff $ 121,361 $ 120,371 $ 990 $ 123,329 $ (2,958) Office Staff $ 121,476 $ 121,315 $ 161 $ 123,279 $ (1,964) Property Staff $ 78,698 $ 81,745 $ (3,047) $ 79,057 $ 2,688 Staff Benefits - All Depts. $ 89,880 $ 90,286 $ (406) $ 92,850 $ (2,564) Total Personnel $ 808,976 $ 769,720 $ 39,256 $ 795,828 $(26,108) Education Ministry Children's Ministry $ 10,280 $ 10,074 $ 206 $ 10,450 $ (376) Youth Ministry $ 7,000 $ 6,531 $ 469 $ 7,200 $ (669) Adult Ministry $ 2,200 $ 1,371 $ 829 $ 4,900 $ (3,529) Total Education Ministry $ 19,480 $ 17,975 $ 1,505 $ 22,550 $ (4,575) Music Ministry $ 3,795 $ 4,977 $ (1,182) $ 3,955 $ 1,022 Programs $ 5,477 $ 8,241 $ (2,764) $ 7,892 $ 349

29

Benevolence $ 20,000 $ 20,000 $ - $ 25,000 $ (5,000) Worship $ 3,743 $ 3,559 $ 184 $ 3,743 $ (184) 10% to Missions $ 126,306 $ 126,306 $ (0) $ 130,403 $ (4,097) Transfer to Capital Improvements $ 43,000 $ 43,000 $ - $ 52,614 $ (9,614) TOTAL EXPENSES $ 1,285,507 $ 1,241,241 $ 44,266 $ 1,321,602 $ (80,361) LIABILITIES Capital Lease Xerox $ 6,250 $ 6,219 $ 31 $ 6,540 $ (321) Total Liabilities $ 6,250 $ 6,219 $ 31 $ 6,540 $ (321) TOTAL EXPENSES & LIABILITIES $ 1,291,757 $ 1,247,460 $ 44,297 $ 1,328,142 $ (80,040) NET TOTAL $ - $ 44,275 $ 44,275 $ - $ 43,633 Transferred Funds to RENEW Capital Projects $ 295,301 $ 339,576 $ (44,275)

30

2020 STEWARDSHIP RESULTS

2017 2018-2019 2020 Increase vs

2017

Number of Pledges 235 290 210 Dollars Pledged $700,750 $2,830,363 $776,544 11%

$1,415,182

annually +3.5% annually

Average Pledge Amount $2,982 $9,760 $3,698 24% $4,890 annually +7.4% annually

New pledges 32 new pledges totalling $68,203 ($2,131 average)

2020 Pledge Distribution Number Amount 17 > $10,000 38 $5,000-$9,999 123 $1,000-$4,999 32 <$1,000

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32

33

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35


TERMS OF CALL

Rev. Kyle Doebler

2019 2020 Cash Compensation

Salary $25,872 $25,781 Housing Allowance $25,872 $27,000 Social Security Offset $3,958 $4,038

Total Cash: $55,703 $56,819

Benefits Pension/Medical $19,161 $19,544

Dental $905 $905

Total Benefits: $20,066 $20,449

Reimbursed Expenses Travel Expenses $2,500 $2,500

Continuing Education $1,000 $1,000 Professional Expenses $550 $550

Total

Reimbursements: $4,050 $4,050

Vacation 4 weeks 4 weeks

Study Leave 2 weeks 2 weeks

TOTAL

COMPENSATION: $79,819 $81,318

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RENEW WRAP-UP REPORT

A little over two years ago, I addressed the congregation about a new Stewardship campaign that Liberty members were being asked to join and support, Renew. The purpose of this campaign was to meet two needs of our church: 1) support for our upcoming 2018 & 2019 operating budgets, and 2) address a number of pressing maintenance needs at our beautiful campus. Rather than two separate campaigns, i.e., a traditional stewardship (operating) campaign, and a separate capital campaign, the decision was made by Session to offer to the congregation a One Fund concept over the next two years.

Our “ask” for this campaign was fairly substantial, but we had a number of important capital projects that needed to be addressed. In total we were seeking to raise $1.9 million for capital projects, and $2.5 million for 2018 & 2019 operating budgets. All monies received, both pledged and loose offerings during 2018 & 2019, would be dedicated to Renew and fund the operating and capital expenses of our church.

While we did not meet our ultimate goal of raising $4.4 million dollars, through the generosity of each of you we were able to raise $3.885 million dollars which fully funded our 2018 & 2019 operating budgets and enabled us to address most of our most pressing capital needs. In summation:

Stewardship (Operating Budget)

GOAL To Support Received

$1,246,000 2018 Operating Budget $1,230,618

$1,284,000 2019 Operating Budget $1,291,735

Stewardship (Capital Projects)

GOAL To Support Received

$1,950,000 Renew Capital Projects $1,362,831

Capital Projects Completed

• Replace Barn & Carriage House Siding - $357,967 • Fearing Hall Renovation - $245,000 • Renovate Youth Room & North Entrance - $212,720 • Home Road Project Improvements (pending) - $107,860 • New Energy Efficient HVAC Controls for Barn - $92,998 • Turning Point Domestic Shelter (Renew Mission) - $65,000 • His Place Kitchen Renovation (Renew Mission) - $49,251 • New HVAC for Administration Building - $42,950 • New Pavers for Barn Entrances - $26,254 • Increased Parking Lot Lighting - $6,215 • Tinting Barn Windows - $4,998 • Upgrade Barn Interior Lighting to LED - $775 • Architect Fees, Fundraiser Costs, Other - $145,658

TOTAL - $1,357,646

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We want to thank all of Liberty’s members and friends for their generosity, prayer, and commitment to this campaign. During our launch of Renew we compared this campaign to taking care of your family and your home. Renew was about making sure we were paying our bills, maintaining our church home, and in the process take care of our church family. We believe Renew has preserved our beautiful Sanctuary & Carriage House by replacing the failing barn siding, added much needed meeting space with the renovation of Fearing Hall, supported our popular Youth Program with a new, safe, efficient, and more usable space, and made improvements to save money in the future through energy efficient lighting and HVAC controls. By your generosity and support with paying forward, we made sure Liberty is a gathering place now, and for future generations to serve our God, our community, and ourselves, just as generations of Liberty members have done before us for 210 years along the Olentangy River.

Thank you and God Bless.

Respectfully submitted by Kevin L. Futryk, Elder & Director of Renew

38


TERMS OF CALL

LIBERTY PRESBYTERIAN

CHURCH TERMS OF CALL REVS. John and Rebecca Hart

Jan 1 - May

31

2019 2020 Cash Compensation Salary $85,718 $37,877

Housing Allowance $28,817 $10,521

Social Security Offset $8,762 $3,702

Total Cash: $123,297 $52,100

Benefits Pension/Medical $28,576 $12,085

Dental $905 $377

Total Benefits: $29,481 $12,462

Reimbursed Expenses Travel Expenses $2,500 $1,042

Reimbursed Medical $2,000 $833

Continuing Education $1,000 $417

Professional Expenses $550 $229

Total

Reimbursements: $6,050 $2,521

Vacation 6 weeks 4 weeks Study Leave 2 weeks --

TOTAL

COMPENSATION: $158,828 $67,083

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Dear Friends:

As you may have heard, John and I have announced our intention to retire this coming May. We have been so blessed to serve here and to have been a small part of the larger story that the Lord has written and will continue to write in and through this great church. This decision comes with hearts filled with gratitude for fourteen years at Liberty -- we have loved this church! We can’t believe that it was 14 years ago that this church interviewed us about becoming your Pastors. After meeting some of Liberty’s members and seeing the Barn in all its glory at Christmastime, how could we say no? So, in Easter 2006 we came trusting that the Lord was calling us here to begin a partnership in sharing the good news and amazing grace of Jesus Christ. It has been an action-packed fourteen years for us all – from preaching God’s word to building the Carriage House, from serving with such a gifted staff and amazing elders and deacons to the inception of Stephen Ministry, from the privilege of hospital and home visits to the happy chaos of Vacation Bible School. Our hearts overflow at all the Lord has done. But it is time for us to retire and move closer to our children. We will be ending up in Charlotte, North Carolina, where our daughter Carolyn and her husband Bryan live. Our last Sunday will be May 3rd, with a final opportunity to break bread together. Our life here

has been filled with so many blessings. As Paul writes in 1 Thessalonians 2: 8: Because we loved you so much,

we were delighted to share with you not only the gospel of God but our lives as well.

In Christ,

Becky & John

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ADULT DISCIPLESHIP COMMITTEE REPORT 2019

Adult Discipleship continues to provide programs & classes for studying God’s Word at Liberty.

Committee members: Tom Ash; Melinda Hoover; Pat Robbins; Vicki McMaster; Elders Lynne Benoit and Susanna Robbins; Pastor Kyle Doebler A special thank you to departing committee members: Elder Suzanne Accetta, Pete Accetta, Kim Betz, Phil Ranck, and Peggy Murdock. Thank you to our small group leaders. ALL CHURCH STUDY

• The 8-week study of the Gospel of John started in January 2020 to coincide with a sermon series on that Gospel. Pastor Kyle created the study guides to accompany the weekly readings. His intention is to help people engage with the Bible.

CONVERSATIONS FOR RACIAL JUSTICE

• Bill Wayson led our Conversations for Racial Justice throughout 2019. LENTEN DAY OF PRAYER

• On Good Friday, April 19, 2019, the Adult Discipleship Committee provided materials for people wishing to spend a few minutes in prayer and meditation in the Chapel. This event was well received, and we will sponsor it again in 2020.

ONGOING ADULT GROUPS AT LIBERTY (8 groups) Top of the Hill Gang Carriage House 203 Seekers Tuesday Evening Pastor’s Bible Study Friday Morning Women’s Bible Study Young Families (Families in Faith.) Ect. II Tuesday Morning Women’s Bible Study Wednesday Book Discussion Group

OTHER DISCIPLESHIP MINISTRIES

• Prayer Shawl Ministry • Emmaus Walk: Over 50 Liberty members who have participated in Emmaus weekends. • Kairos: 10 Liberty members are involved in Kairos Prison Ministry.

WE WANT TO HEAR FROM YOU! Since the success of our adult discipleship depends on your attendance and interest, we are always happy to hear from you. Your ideas and comments are important and will help us plan for the future. Psalm 63: O God, you are my God, earnestly I seek you. Respectfully submitted: Elders: Lynne Benoit and Susanna Robbins

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CHILDREN’S MINISTRY REPORT FOR 2019

Committee Members:

Dawn Parr, Lauren Slimon, Jo Phelps, Cheryl Pieper-Lima, Casey Fuchs, Ruth Price, Jessica Brockman, Charlotte Carleton, Michelle Durbin, Shauna Dutcher, Jenny Gatchell, Renee Grigalunas, Lori Marple, Kirby Stewart, Johnna Sucha

2019 Programs:

• Weekly Sunday School for both the 9:00 and 11:00 services (classes organized by age, preschool has Biblical curriculum and grade school is centered around rotations that present the same Biblical concept through cooking, movies, crafts, game and computers)

• Summer Sunday School program includes Nursery, Toddler, Preschool through Second Grade • Christians in Action (CIA) for 5th graders at 10:00 • Easter Egg Hunt and Easter Services • Vacation Bible School (Agents of SNOW) for 300 children • Prepare the Way Day • Angel Tree Mission-Children’s Mission Project • Christmas Pageant • Christmas Eve Service at 4:00 with standing room only • Special Needs Class during church service • Rally Day • Trunks for Treats • Second Sundays • Be the Church program where children and families could participate together

2019 Highlights:

• Increase in attendance throughout the year • Second Sundays was introduced and very successful (8-10 families participate) • Summers of Playtime at the Playground was well received • Another great Easter egg hunt • Installed ALICE buckets in all classrooms • Staff and committee participated in ALICE training • VBS a great year and many families started attending church after the week; mission project of

Backpacks to Foster Care was great. We donated over 300 filled backpacks to the agency! • Trunks for Treat-new activity and was an overwhelming success • Rally Day had a Blessing of the Backpacks • Angel Tree-our church is so generous-we filled an entire U-Haul with gifts • Prepare the Way Day with the Mason Jar Advent Devotional was fun and easy • Pageant-biggest turnout in over 5 years

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2019 Service Opportunities:

• Adult volunteers always welcome in Sunday school • Canvassing for VBS volunteers • Prayer for all programs within Children’s Ministry

Special Thanks to Liberty’s Christian Ed Staff: Dawn Parr, Cheryl-Pieper-Lima, Casey Fuchs, and Ruth Price have given countless hours beyond their pay grade to create a dynamic program reflecting Christ’s love for Liberty’s children. They not only teach the children but support our many parents in everyone’s efforts to be the hands and face of Christ.

Respectfully submitted-

Lauren Slimon

44

FELLOWSHIP COMMITTEE REPORT 2019

The fellowship committee is dedicated to providing a warm and friendly atmosphere for the Liberty Barn Church congregation through meals served between or after the Sunday service. It’s meant to be a time of enjoyment, socializing, and delicious food. The meals are provided on a monthly basis with some exceptions throughout the year.

Besides the monthly meals the Fellowship Committee also assists with or oversees the Chicken BBQ in the summer, the Volunteer Appreciation Breakfast, Rally Day, Easter Sunrise Breakfast, the Lenten Soup Suppers and other events. In March 2020 we will be hosting a meal to coincide with the 200th Anniversary of the Chapel.

For each meal we start with estimating how many will be attending the meal. Arrangements are made to have the tables and chairs set up. The meal is planned out with shopping lists, recipes, and menus. Typically, the committee chairs shop for the food on Thursday or Friday, then on Saturday morning the committee meets to setup, decorate, and begin prepping the food. On Sunday we begin cooking in the morning, so we are ready to serve as soon as the congregation lets out. After everyone has eaten, we clean-up and put chairs and tables away.

We usually serve around 200-250 individuals. The meals are served in the Barn Lower Level. The deacons are wonderful about providing the coffee and drinks and often stay to help us serve or clean-up. We set up a donation basket on each table and the proceeds go toward covering the cost of the meals. We rely on feedback from the meals to know what was enjoyed or what should be tried next.

Many on the committee have been serving for several years and there are a lot of past chairs still on the committee which provides a tremendous amount of help and experience. We are planning our annual spring-cleaning day in May 2020, so we can purge old items, deep clean some areas of the kitchen, and organize the equipment and belongings.

The fellowship committee is often called the best and most fun committee. We are always looking for folks that want to pitch in and get to know fellow Liberty members in a fun and laid-back way. If you are new to the church and looking to make connections, we are the group for you.

Many thanks to Fellowship Committee Members/Volunteers:

Kathy Ehrle, Anne Rooker, Kelly Kohl, Kevin Futryk, Bev Graves, Kim Betz, Bobbie Lilly, Brenda Lucas, Larry Reay and Gayle, Claudia Murray, Linda and Jim Hardy, Colleen Teahan, Margaret Kerr, Cynthia & Gary Ufferman, Mary Lynn Loftus, Deborah Cundiff, Deborah Wright, Michelle Mathers, Dona McCloskey, Nancy Holderman, Phyllis Jolliff, Heather Burger, Sally Rouault, Sandy Young, Jen Lundy, Sharon Hinshaw, Jill and Wayne Wentz, Stephanie Brickner, Karen Louge, Todd Koehn, Karen Lower, Karen Schmitt and of course Pastor Becky Hart.

Respectfully submitted by: Elders Angie Campbell, Melinda Wood and Kristopher Steele

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LIBERTY EARLY EDUCATION CENTER 2019

MISSION STATEMENT: Respect that all children are a gift from God, we will nurture academic and social growth to foster a lifetime of learning.

Director: Tracey Gascon

Liberty EEC Committee Members: Renee Grigalunas, Liz Culbertson, Courtney Werts, Abby Burger, Tracey Scott, Elder Steve Johnston, Pastor Becky Hart, Director Tracey Gascon.

Tracey Gascon did hire two new staff members for the 2019-2020 school year. Two of our teachers accepted positions in the Olentangy School District. One of our new teachers is Kate Leopold who holds a degree in education and works in the 3 and 4-year-old classrooms. Cara Anderson is an aide in our Lunch Bunch Program. We currently have 11 teachers, with one working part time in the office.

Liberty EEC continues to maintain the budget every year.

We were honored to receive the 2019 Best of Delaware Award in the preschool category. This award honors business who have a strong commitment to community and service to their families.

Liberty EEC sponsors a community service project every year. This year we provided peanut butter and jelly for children in Delaware.

Our school has maintained a wonderful reputation. Our enrollment for the 2019-2020 school year remained high. We have a total of 103 students! Enrollment is high in our special programs. Lunch bunch enrollment is 39 students, our highest to date. The Enrichment program has 13 students enrolled. Our numbers look to be very high for next year as well. As of January 27, 2020, 86 preschool students plus 19 students for enrichment class have been pre-registered for next year’s term. We had a parking lot full of parents in line to register starting at 6:30 a.m.!

The teachers are busy planning an Outer Space Adventure – A night of discovery with dad. The dads are invited back to school in the evening for a night of STEM activities. The event will end with an indoor snowball fight! We are excited to host this event coming up February 6th.

Our winter fundraiser raised $1770.50. We are looking to improve the language, math, manipulative and science areas in class classroom by purchasing some new activities. We have purchased some new equipment for indoor gym class and music class.

Respectfully submitted,

Steve Johnston, LEEC Committee Chair

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MEMBERSHIP COMMITTEE REPORT 2019

In 2019, Liberty held three new member class programs in the winter, spring and fall. Each class consisted of 6 hours of classroom time on Sunday afternoons, spread over three or four meetings. The classes centered around each new member’s own faith journey, along with the structure and familiarity with Liberty Presbyterian Church.

Each class concluded with a potluck dinner held in the Barn Lower Level where each member took their vows and were officially welcomed as new members of the church. Pastor Kyle Doebler coordinated and oversaw each of these programs.

The Elders helping coordinate the programs were John Truitt (Membership Chair) and Jennifer Dally.

Summary of the three programs:

WINTER PROGRAM: Hosts Jonathan and Jennifer Dove

- Meeting dates: January 27; February 3, 10 - Potluck dinner (vows taken): February 21 - 20 new members welcomed

SPRING PROGRAM: Host Chad & Ruth Price

- Meeting dates: April 28; May 5, 19 - Potluck dinner (vows taken): May 23 - 24 new members welcomed

FALL PROGRAM: Host Chad & Ruth Price

- Meeting dates: September 22, 29; October 6, 13 - Potluck dinner (vows taken): October 17 - 9 new members welcomed

MEMBERSHIP SUMMARY:

Liberty welcomed a total of 53 new members through its three new member programs in 2019. Combine that with the 27 number of confirmands, the total active church membership totals 1367.

Respectfully submitted,

Elder John Truitt

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MISSION & EVANGELISM REPORT 2019

Mission Committee Membership: Doug Kaltenmark, Elder and Co-Chair, Rebecca Bostrom, Elder and Co-Chair, Sandy Brenner, Annette Jones-Diller, Penny Hampshire, Jenie Miller, Jim Mohr, Doug Shaw, Linda Burnworth, Marilyn Droll. Mission Pastor: Kyle Doebler During 2019, the continued generosity of the Liberty congregation has once again allowed funding (see the 2019 Missions Budget Statement) to be disbursed to many worthy missions at 10% of total giving. The significant developments in missions during 2019 include: • The continuation of strong support for partner missions.

• Heart to Honduras and our Sister Church in El Olvido- our annual medical mission trip was successfully completed in March, at which time we continued to develop our relationship with the El Olvido Church’s pastors, Noe and Keila Castor. 2020’s medical mission trip will take place in March, and will offer increased healthcare training and will continue to develop our partnership with the municipal health department.

• The Saint John’s partnership remains healthy with good congregation participation in both Street Church and His Place.

• The Delaware County Habitat for Humanity continues to be a strong partnership with the completion of two more well attended, successful “Walls Build” projects.

• The “Pickle Jar”- This mission provided ongoing compassionate assistance to those in our local community and enjoyed robust congregational support.

• Other highlights this year included:

• The mission committee began a weekend mission trip to Louisville, Kentucky, in partnership with Crossroads Missions. 12 Liberty Members participated and completed projects with a horse therapy ranch and with a local Presbyterian church.

• Hosting a Laundry Love event in partnership with First Presbyterian Church in Delaware. 34 Liberty Members participated in this ministry, which offers free laundry to residents of Delaware. We hope to offer another Laundry Love event in 2020.

• RENEW campaign: Liberty’s generous giving to Turning Point has helped them to realize their new Domestic Violence shelter, and the facility opened in 2019. Liberty also funded the renovation of the basement kitchen and dining room at St. John’s church, which is used for their His Place ministry

Session approved a mission budget for 2020 of $142,220 Submitted by: Doug Kaltenmark, Elder and Co-Chair & Rebecca Bostrom, Elder and Co-Chair.

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Budget ActualEXPENDITURES (500-80500) 2019 2019Partner MissionsPickle Jar -$ 4,812$ Delaware Cty HFH/Walls Build 16,000$ 15,821$ St. John's Episcopal Church 16,000$ 16,330$ Heart to Honduras 17,200$ 15,920$

Sub-Total 49,200$ 52,882$ Liberty MissionsLiberty Youth Missions 9,000$ 4,088$ Thanksgiving Boxes 5,000$ 6,486$ Adopt-A-Family 500$ 610$ People in Need Delaware Co. 6,000$ 6,000$ MOPS 5,625$ 5,625$ MomsNEXT 300$ 300$ Liberty Mission Garden 370$ -$ Kairos Prison Ministries Women 3,000$ 3,000$ Kairos Prison Ministires Men 3,000$ 3,000$ Liberty Regional Mission Trip 500$ (20)$ Liberty Members in Mission Support (2 people @ $500/ea) 1,000$ 650$ Ad Hoc Disaster Assistance - Pres. Disaster Assist. 4,000$ 2,000$ Central Ohio Youth for Christ CityLife 7,000$ 7,095$ Kelsey Holderman - Seminary Support 3,750$ 3,750$ Be The Church 2,050$ 1,145$ Scioto Valley Presbytery (Session Endorsed Mission Grants) 3,000$ 3,000$ Buckeye Military Moms 1,500$ 1,500$ Common Ground Free Store 1,000$ 1,000$

Sub-Total 56,595$ 49,230$ Supported MissionsWorld Gospel Mission - Mike Banks 3,000$ 3,000$ Mercy Ships 3,000$ 3,000$ Equitas Health - Hygeine Closet 3,000$ 3,000$ NAMI 2,000$ 2,000$ STEP 2,700$ 2,700$ Family Promise 2,700$ 2,700$ Hunger Alliance - Backpacks 2,500$ 2,500$ Middle East Missionary (Name Redacted for Security) 2,500$ 2,500$ Laundry Love 2,000$ 2,000$ A Place of Warmth 2,000$ 2,000$

Sub-Total 25,400$ 25,400$

TOTAL 141,195$ 127,512$ CREDITS (500-80500) Budgeted YTD10% Contribution 126,306$ 126,306$ Misc. Contributions -$ 815$ Beginning "General Missions" Balance 32,008$ 31,617$ Ending "General Missions" BalancePickle Jar (500-80570) YTDPJ Contributions 24,253$ PJ Disbursements 23,519$ PJ Beginning Balance 14,632$ 15,367$ PJ Ending Balance

2019

2020

2021

Mission Budget 2019

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PROPERTY REPORT – 2019

Over the course of 2019 the Youth Room update was completed, as was the HVAC renovation in the Administration Building. Major renovations to the Old Hall were also well underway in the 4th quarter of the year. Parking lot lighting was laid out and completed except for two pole lamps on the east side. All lighting changes and additions, inside and out, were done using LED’s. Replacement of the broken air separator, major changes in the Barn HVAC system, and a significant upgrade to the worn-out Barn heating system were accomplished. These last two items dropped the utilities operating cost for the Barn by nearly 20%.

The Pathway to the Son committee, Tracey Scott, Sharon Hinshaw, Phil Ranck, and John Hart met a few times. The safety railings and lights on the Pathway were repaired, and improvement of the walkway leading into the Pathway was put on the list for 2020. A meditation Labyrinth in honor of Brian and Megan Casey was constructed just before the entrance to the Pathway.

In May, George Thomas retired as Property Manager and his stellar replacement, Mike Morton, began in June. The transition went very smoothly. Custodians Jim McMains and Merrill Tripp continued their great work in the daily care and routine maintenance of our facilities. Mike is considering hiring another part-timer to assist with yard work and paying for this by reducing the role of Property Works.

Work began on the details for a new on-site storage facility. As the changes to the Old Hall have resulted in greater basement storage, it is envisioned that a new storage facility would not need to be heated or cooled, greatly reducing its cost. Separately financed will be changing the wheels on all chair and table carts to 8- or 9-inch diameter pneumatic tires so they can be moved more easily.

Home Road work began in the Fall, though no direct impact on Liberty will occur before Easter of 2020. A price for the project to accommodate the changes has been received, and barring increases in commodity prices it fits in with the allowance ($93,000) that has been projected.

The Property Committee went through some transformation due to George’s retirement and the addition of Landscape Architect and Deacon Kerry Gerich. Others on the Committee at this time include Elder Mark Davis, John Hart, and Mike Morton. A great group to work with! Many thanks to all of you.

In Service to Him,

Phil Ranck

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WORSHIP COMMITTEE - 2019

The Liberty Presbyterian Church Worship Committee for 2019 was composed of Ryan Johnson (Elder & Chair), Todd Koehn (Elder & Co-Chair), Pastor Becky Hart, Tammie Hansen, Amy King, Linda Burnworth and Phil & Lisa Haase (Deacon).

We gratefully appreciate the committee members’ service and time!

The Worship Committee oversees specific details for regular and special worship services, along with annual and seasonal events. Some of the important activities for the Committee in 2018 were: • Continued to review our Service of Healing and Remembrance. Very well received by those in

attendance this year (70 People). Ladies Trio Performed

• Continued to review the details of the two Sunday worship services. Currently, there are more young families with children at the 9 a.m. service, and more attenders overall at the 11 a.m. service. Communion Sundays continue to be our highest monthly attendance. Overall attendance continues to grow.

• Continued to partner with other committees and provide guidance in the overall planning efforts of special events, such as Blessing of the Animals Service, Scottish Harvest Sunday, and Thanksgiving Service.

• Continued to plan and organize four successful, and efficient, Christmas Eve services – 4 p.m., 6 p.m., 8 p.m. and 10 p.m. In total, we welcomed 2,751 members of our community to share in The Christmas Story! Our 4 p.m. service (Children’s Service) showed great growth in attendance and was very well received. We continued to refine the behind the scenes processes, so each year builds on the previous year’s success.

• Continued to work with the Finance Committee and the Deacons to refine offering procedures. Results showed that offering collection is more efficient, taking less time to complete during services.

• Refined the taking of communion process during Outside Summer Worship service.

• Continued offering mid-week Lenten Services in the Old Chapel and organized the Lenten Service speakers. The Fellowship Committee provides an amazing soup supper prior to the service, which has become a popular item for our congregation.

• Provided Lenten keepsake coins, Baptism crosses, and Advent Devotionals (both online and hardcopies). Special thanks to our Lenten speakers and Advent writers!

• Consulted with Decorating sub-committee for holiday and special event decorating.

• Continued our collaboration with Steve Banks and the musicians on all concert planning, new ticket procedures and choir performances.

• Began the planning efforts for the 200th Anniversary of the Liberty Chapel – Celebration to occur during Lent in 2020

Respectfully Submitted by, Ryan Johnson – Elder and Worship Committee Chair

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YOUTH MINISTRY REPORT 2019

Changing the World One Youth at a Time Seeking JOY in our lives through knowing Jesus, Others & Yourself and sharing that joy with our

community of Faith, Family and Friends Near and Far

LIBERTY YOUTH MISSION: Youth ministry is a priority at Liberty. We seek to meet youth wherever they may be on their walk with the Lord, welcoming all, from those that seek further biblical knowledge to those just looking for friendships and fun in the presence of the Lord. Liberty’s mission is to help its youth grow in faith, to care for their needs, to teach them the Good News, and to equip them to serve God as each is called. YOUTH STAFF & VOLUNTEERS: Tanya Karn - Youth Director. Youth Assistants - RH Karn, Bekah Hiltz and Shelby Louge, Volunteers - Sandy Sherer, Marty Johnson, Jonathan Dove and Tyler Hiltz. 2019 was a very busy and crazy year for the Liberty Youth Team. It started with the early arrival of Baby Harvey and ended with Tanya being promoted to full time Youth Director. Liberty is truly blessed to have such an amazing group of youth leaders and volunteers. COMMITTEE MEMBERS: Brad Carleton, Sharon Casey, Mary Dyser, Beth Futryk, Deb & Eric Haapala, Kim Hiltz, Suzy Oiler, Kathleen Peterson, Jodi VanGorder, Elders: Donna Schomer & Mike Kivett and Pastor Becky Hart. Thanks to all committee members for your dedication to help and support our youth. MISSION TRIP: The 2019 mission trip was to Chicago where 61 youth and 17 amazing chaperones helped serve communities by cleaning up parks, organizing food and materials at a local food pantry and helping organize and run a vacation bible school. In addition to the service projects, the summer mission trip was an amazing time for our youth to develop lasting friendships and deepen their faith through activities such as: affirmation circle, foot washing ceremony and senior night. YEAR-ROUND ACTIVITIES: In addition to the summer mission trip, the youth are also very busy during the year with many different programs and opportunities to worship and grow in their faith:

• Weekly “Digging Deeper” bible studies • Weekly Sunday School for both Middle School and High School • Local service opportunities at Common Ground Free Store in Delaware, OH • Fall and Winter retreats • Weekly youth group gatherings for both Middle School and High School • Game night at Liberty Park • Youth Sunday and Youth Bake Sale

CONFIRMATION: Liberty is blessed with a very strong confirmation program. In 2019, we had 28 confirmands graduate into church membership. Respectfully submitted by: Elder Mike Kivett

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BOARD OF DEACONS

The Board of Deacons at Liberty serves the congregation in many ways. Our mission statement is: "To help people connect or reconnect with our Lord and to build a lifetime of discipleship.” The members who serve as Deacons find the ministry to be extremely fulfilling. Deacons assist with worship services by serving as greeters and helping to coordinate the activities at any given service. They assist with communion and offering. They assist with baptisms and obtain a count of each service’s attendees. In the summer months, Deacons assist with the folding chair set up and starting in 2020, will be taking a more active role in organizing the folding chair setup for our outdoor summer services. The Deacons also lend a hand at almost all special services including Thanksgiving, Advent, Christmas, Lent and Easter. It is the Deacons who provide the cookies and beverages after each service. They purchase the items and set everything up so the congregation can enjoy fellowship. Deacons each have a flock for whom they are responsible. The flocks consist of 25–30 Liberty members and friends. Deacons send postcards to their flock members about the upcoming worship season. They also tend to flock members when they are sick, recovering, or have a special need. Deacons will send a caring card or email, as well as pray for their members. They may also take a meal or make a visit if requested. As part of their mission, Deacons fill the “Deacon Freezer” with prepared frozen meals to take to members and friends with a meal request. Deacons meet the first Monday of the month to conduct their business. Deacons have representatives on the following church committees: Missions, Worship and Nominating. Deacons internal committees include supplies, bereavement, and postcards. Last year, Deacons have looked at ways to make our fellowship supplies eco-friendly. This year Deacons are taking a more active role in the security of our church. Every Deacon carries a security whistle and we monitor the BLL door and main front door of the church during services. The Deacon Board is dynamic and caring (and also a lot of fun.) Deacons continually look for ways to improve the experience at Liberty. The group strives to embody compassion, witness, and service while sharing the love of Christ. Scott Martin, Moderator Carlos Lima, Vice Moderator Kim Hiltz, Secretary Art Lauer, Treasurer Becky Hart, Staff Liaison

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DEACON TREASURER’S REPORT - 2019

The finances for the Board of Deacons have two accounts. There is a Deacon’s Budget, Account Number, 100-57005, Deacon Childcare Budget, Account 100-57011 and a Restricted or Reserve Account, Account Number 500-80375, that is financed by fellowship hour and bereavement offerings. The Deacon Budget is used for consumable items, the Deacon Childcare Budget is used for childcare for the Deacon children while their parents attend the Monthly Deacon Meeting and the Reserve Account is used for non-consumables and to cover bereavement situations as needed. Activity that occurred and was paid for in 2019 was as follows:

ACCOUNT No. 500-80375

Opening Balance $1,657.99

Bereavement Receipts $450.90

Fellowship Receipts $282.14

Disbursements ($1,264.28) Supplies for Bereavement, Deacon & Elder Nametags,New Tablecloths for Fellowship and Coffee Urns. CLOSING BALANCE on Dec. 31, 2019 $1,126.75

ACCOUNT No. 100-57005 Budget Spent Not Used

Fellowship Supplies & Postcards. $1,140.00 $1,035.30 $104.70

ACCOUNT No. 100-57011 Budget Spent Not Used

Childcare $325.00 $786.67 $ 0

Documents

LIBERTY PRESBYTERIAN CHURCHForms/... · 2020: Doug Benoit, Sharon Casey, Casey Fuchs, John Loftus, Georgia Mathews, Chad Price Elder Johnson recognized and thanked the outgoing Deacons