# LCMS Convention Workbook_St. Louis Missouri_2019_S484
# Machine transcription, uncorrected — CHI Digital Archive (demonstration)

484

FINANCE

spending, cash reserves and cash position, etc. (Synod Bylaw
3.1.4.3 [g]); and be it further
Resolved, That these reports include information about the
regular Synod budget and the reporting on special appeals as
stipulated in 2016 Res. 9-04A; and be it further
Resolved, That the congregations of Synod be encouraged to
support financially the work of Synod including with unrestricted
giving; and be it further
Resolved, That the Synod be shrewd managers with the resources
God has given it; and be it finally
Resolved, That the Synod give thanks to God for the resources
He has entrusted to us, recognizing “That the earth is the Lord’s and
the fullness thereof” (Ps. 24:1).
Oklahoma District
Ov. 8-10

To Ensure Timely and Transparent Financial
Reporting in the Synod
WHEREAS, The Synod in previous conventions has expressed its
opinion that such accountability and faithfulness be found
additionally in regular reporting of such financial disclosure by
adopting 2010 Resolution 4-03, “To Broadly Communicate the
Statement of Financial Position of LCMS,” [Yes: 1,108; No: 32]
(2010 Proceedings, 120), which reads in its totality:
WHEREAS, It is helpful to understand the Synod’s financial
position and communicate it to the members of the congregations
of Synod; therefore be it
Resolved, That each November, the Vice-President–Finance—
Treasurer of the Synod use widely available means, (i.e., The
Lutheran Witness, Reporter, the LCMS Website) to state the
financial position of the Synod in a format easily understood by
persons unfamiliar with financial terminology.
and
WHEREAS, The members of the Synod expressed even further the
need for full transparency in all areas of financial disclosure by
adopting 2016 Res. 9-04A, “To Improve Disclosures Related to
Financial Gifts from God’s Stewards for Special Appeals” by a
voice vote without objection (2016 Proceedings, 189) which stated,
in part,
WHEREAS, Monies for special appeals requested by corporate
Synod (e.g., following natural disasters) are reported only in part
in Synod publications (e.g., Reporter and The Lutheran Witness)
and sometimes only annually; and …
Resolved, That the financial offices of corporate Synod continue
to recognize the desire of donors and members of the Synod to
improve processes of reporting and work to provide clear,
timely, and transparent accounting for all funding and special
appeals, so that the Body of Christ may experience the joy of
Gospel-centered mission and ministry beyond the local context
or community; …
and
WHEREAS, A principle of biblical stewardship is to be
accountable for the resources with which one has been entrusted, as
expressed in the parable of the talents (Matt. 25:14f.); and
WHEREAS, Much is required of those to whom God has entrusted
his gifts. As Jesus said, “Everyone to whom much was given, of him

2019 Convention Workbook

much will be required, and from him to whom they entrusted much,
they will demand the more” (Luke 12:48b); and
WHEREAS, The Scriptures teach “it is required of stewards that
they be found faithful” (1 Cor. 4:2); and
WHEREAS, The Synod has historically recognized its
responsibility of accountability and faithfulness in the handling of
the finances entrusted to it by its members, as is witnessed in Bylaw
1.5.4, “The Synod and each of its agencies shall fully disclose their
financial books and records to any member congregation of the
Synod;” and
WHEREAS, Despite some efforts toward financial transparency
with regard to disaster relief funds (e.g., “LCMS Disaster Response
Financial
Report—FY2018”
at
files.lcms.org/wl/?id=
6j2I9jnFwH5c6uMA2WwS6iiKjTKijtiJ), more than a year later
there is still no clear, transparent, published plan for the expenditure
of more than half of the almost $10 million given by The Lutheran
Church—Missouri Synod (LCMS) donors for disaster relief
($5,220,435.06 of the $9,974,931.69 in donations); and
WHEREAS, Donors and members of the Synod are interested in
the impact of funds raised for special appeals and will appreciate
improved disclosure of results; and
WHEREAS, It was reported to the 2013 convention of the Synod
by the Board of Directors in its “Report on the Disposition of
Funding the Mission Recommendations” that, “The decline in the
Synod’s annual unrestricted revenue continues … The board
believes that congregations will respond through better, open, and
honest communication about the great things God is able to
accomplish for His kingdom when we work together. Numerous
conventions have passed resolutions calling on congregations to
maintain and increase unrestricted support for district and Synod
ministries, yet the unrestricted support passed through our districts
to the Synod has continued to decline at the average rate of $1
million each year.” (2013 Convention Report R6-03-01, Workbook,
114–115); and
WHEREAS, In 2016, the Chief Financial Officer of the Synod, in
reporting to the Synod about offerings received, stated, “This
sharing from God’s bounty continues to decline. Although the
amount of decline in the past three years has not been as severe as
the average decline of the previous 20 years, it is still trending
negatively. In the face of continued declining unrestricted revenues,
the ability of Synod, Inc. to respond quickly and nimbly to mission
and ministry opportunities and challenges laid before us by our
Lord also declines, as does our ability to ‘fill in the gap’ when
restricted revenues, needed to fund much of our mission and
ministry activities, fall short of their goals. The financial challenges
facing our beloved Synod persist. I believe that these challenges are
of our own making, a product of how we distribute the resources
provided by our loving Father.” (2016 Convention Report R5
[Board of Directors], Workbook, 61–62); and
WHEREAS, There have been reports about the financial struggles
of the Synod, such as the need to trim $4 million dollars from the
budget of the Synod (Paula Schlueter Ross, “Boards and Business:
International, National Mission,” Reporter Online, July 7, 2017,
blogs.lcms.org/2017/international-national-mission; Board of
Directors,
Meeting
Minutes,
May
19–20,
2017,
lcms.org/about/leadership/board-of-directors); and
WHEREAS, It has been reported that the Synod has only minimal
days of operating capital in its cash reserves, which would seemingly
place the Synod in a precarious financial position (see Board of