LCMS Convention Workbook St. Louis, Missouri — 2004, Page 214

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214 PROGRAM AND FINANCE

WhereEAS, Each of these examples are indications of a lack of
understanding of the biblical model of Gospel-motivated firstfruits
proportionate giving; therefore be it

Resolved, That the Montana District ask each congregation to
emphasize firstfruit proportionate giving in its stewardship program
in the year 2003; and be it further

Resolved, That the Montana District pledge 25 percent of its in-
come from those funds submitted as mission offerings from con-
gregations of the District, to the work of the Kingdom through the
Synod budget; and be it further

Resolved, That the Montana District request the Synod to avoid
business models of funding the mission and emphasize firstfruit
proportionate giving; and be it finally

Resolved, That this resolution be submitted as an overture to the
2004 Synod convention for consideration.

Montana District

4-27

To Revitalize Evangelism and Stewardship
Rather Than Change Funding Pattern

WHEREAS, The Board of Directors of The Lutheran Church—
Missouri Synod has proposed setting an “amount or percentage of
contributions received by the Districts to be forwarded to the
Synod” as a solution to the shortfall in support of the Synod’s na-
tional budget; and

WHEREAS, The Northern Illinois District has serious concerns
about the wisdom of the proposed changes, including but not lim-
ited to:

The less than full support for Synod’s national budget may not
simply be the result of Districts withholding funds to support bu-
reaucracies as some have alleged. There may be other reasons:

a. Gifts from the Schwan Charitable Foundation and direct so-
licitation of gifts from individual members helped establish an un-
derstandably aggressive mission program which is no longer sus-
tainable with the current level of congregational gifts.

b. Congregations are sending funds directly to foreign mission
fields and education institutions of the Synod.

c. Mission work at the District level has been increasing steadily
as a world of immigrants comes to the United States. The U.S. has
become one of the great mission fields in the world. The NID, for
example, annually spends over | million dollars in support of eth-
nic and Caucasian missions and in subsidies of other congregations.
The loss of some of our work in foreign mission fields is offset by
greater activity in reaching people from those same countries in our
own urban and metropolitan areas. It should be no surprise that our
Synod’s congregations authorize more work at the District level.

d. The shortage of funds to support aggressive mission and ed-
ucational programs at the national level may be one consequence of
an aging and declining membership in our church body. Such fi-
nancial challenges will only increase unless we strongly increase
our evangelistic efforts in our congregations; and

WHEREAS, Districts are a critical locus of mission work and the
serving of existing congregations. Districts, as synods, in a geo-
graphic place, are promoting the preaching of the Gospel, starting
new missions, subsidizing congregations and institutional min-
istries, and providing resources for congregations; and

WHEREAS, It is important that our Synod continue its work in
foreign countries, it is at least equally important to continue to ex-
pand the preaching of the Gospel to the unchurched in our own
country. It would seem counter-productive to take our funds from
District mission work to pay for our national mission work; and

WHEREAS, It would be a mistake to underestimate the value of
Districts and District staff. The Collarelli-Meyer study, funded by
the Synod in 1989, demonstrated the value to congregations of
maintaining relationships with parishes at the level closest to them,
and Districts are our Synod in that place. Any financially driven

move to weaken the Synod at its District level would not seem
wise; and

WHEREAS, As a matter of practical fact, the published expecta-
tions of increased offerings from the NID over the next years seem
unrealistic and exceed the total annual congregational offerings. In-
stead of increasing year by year, our congregational offerings are
today at the level they were in 1996. This has caused severe cuts in
our budgets over the last years in the same way the Synod has ex-
perienced a similar reduction; therefore be it

Resolved, That the Board of Directors of the Northern Illinois
District respectfully requests that the 2004 LCMS convention di-
rect the Board of Directors of the Synod to reconsider its proposal
to designate a set amount percentage of contributions received by
the Districts to be forwarded to the Synod; and be it further

Resolved, That the Board of Directors and the Synod consider a
renewed evangelism effort through the Districts and local congre-
gations rather than a new method of distributing offerings; and be it
finally

Resolved, That the Board of Directors and the Synod consider a
renewed biblical stewardship emphasis rather than a new method of
distributing offerings.

Board of Directors
Northern Illinois District

4-28

To Thank Schwan Foundation

WHEREAS, The Schwan Foundation in the past triennium has
again given generously to support our Synod’s educational and
mission endeavors, our Synod’s auxiliaries, and our Synod’s Rec-
ognized Service Organizations; therefore be it

Resolved, That the Synod in convention assembled express its
sincere thanks to the Schwan Foundation for its generous support.
St. Paul

Brookfield, IL

4-29

To Order Board of Directors to Disclose
Information about Schwan Foundation

WHEREAS, The Board of Directors of the Synod possesses the
powers and duties accorded to it by the Articles of Incorporation,
Constitution, Bylaws, and resolutions of the Synod and the laws of
the State of Missouri; and

WHEREAS, The Board of Directors is responsible for the general
management of the business and legal affairs of the Synod; and

WHEREAS, The Board of Directors allocates available funds to
the program boards, commissions, councils, and departments of
corporate Synod and holds them accountable; and

WHEREAS, The Board of Directors is to assure itself that audits
are performed by internal auditors or independent certified public
accountants for the Synodwide corporate entities, its colleges, uni-
versities, seminaries, Districts, and Worker Benefit Plans; and

WHEREAS, The Board of Directors establishes policies and
guidelines relating to the preparation of the annual budget of the
Synod and adopts the annual budget of the Synod; and

WHEREAS, The Synod and each of its entities and agencies are to
disclose fully their financial books and records to any member con-
gregation of the Synod with certain exceptions; and

WHEREAS, The Synod, its President’s Office, its Auxiliaries, its
Recognized Service Organizations, or other “related” organizations
have been the recipient of financial gifts from the Marvin M.
Schwan Charitable Foundation since approximately 1993; and

WHEREAS, In response to U.S. Treasury Regulations section
1.509(a)-4(i), the Schwan Foundation has stated, “The responsive-
ness test is met if:

1. one or more members of the governing bodies of the publicly
supported organizations are also officers, directors or trustees of,