Administration Ministry Team
Meeting Minutes by Moderator Newman McAllister.
The Team met on March 31, 2022. Those present were: Pastor Darlene Avery, Moderator Newman McAllister, Treasurer Sunde King, Member Vaughn Drinen, Member Linda Seger and guest Jeff Chapman.
Pastor reported that she has been immersed in Lent, with Passion Sunday and Easter not far off. Heidi is skillful with the website and the church newsletter. She also is contacting people to create content for the newsletter. The Google drive is being reconfigured. Once it is complete, and files are properly organized, team members and any other authorized persons would have access from that person’s own computer. Heidi is also working on standardizing event rental forms which are scattered all around the church files – not in one place as they should be.
Pastor will take a vacation from April 25 through May 1. A preacher is needed for May 1. Pastor has been busy with pastoral care for several folks. Church membership cards for 2022 continue to be collected and the church’s roster will be revised after Easter. Pastor reported that the Green Box Arts Festival is going well and that Newman had signed a contract with Green Box at the same rates as in 2021. Sunde reported the February financial results. All income was $7,607.73 and all expenses were $11,650.96, leaving the church with a negative balance of $4,043.23 for the month and $9,050.20 for the year.
Jeff discussed space rental rates and said they were not yet in a form to be presented for approval. Jeff has been working with Chris Ruccius. Chris has agreed to maintain the church’s computers and servers at a favorable monthly rate. Jeff presented a proposal from Chris for maintenance. Chris will charge the church a total of $220 per month for four devices and two servers. Any work required will be charged at the rate of $35 per hour. This proposal is far less than other computer maintenance companies would charge. Jeff will obtain a contract from Chris.
There are only a few things that should be done before inviting Church Mutual to inspect the building and determine whether our casualty insurance is adequate for replacement, in the event of a fire or other loss. There are two holes in the ceiling of Tatter Hall, which need a cover plate. They were for spotlights that were never installed. A smoke-carbon monoxide detector is needed in Tatter Hall. Newman will follow up on these corrections and confer with Jeff about whether there are other punch list items that should be corrected. Carla Chapman brought the red curtain fabric to the church. The church has no use for it and sale will be attempted after Easter.
Sunde gave a presentation on how the church is affected by the tax laws. First, the church is a 501 (c)(3) exempt organization and it was unnecessary to file any type of application to obtain (or maintain) the exemption. Secondly, the church is exempt from real property tax levied by the various taxing entities in Green Mountain Falls and El Paso County. Thirdly, the church is exempt from collecting sales tax on any rentals. Fourthly, the church is exempt from Colorado and federal income tax on income earned so long as the rental fits within the mission of the church. That would include weddings and funerals. It also would include other rentals that are tangentially related to the church’s mission. For example, renting to a community group or non-profit organization would likely fit into that category.
The church may rent its facilities to for-profit organizations without jeopardizing its exempt status. However, such rental could be considered “unrelated business income” and a federal form 990-T could be required to be filed, depending upon the frequency of that type of rental and the yearly income. If such a return is required to be filed income tax may be due. Unrelated business income occurs if the church engages in a trade or business, the trade or business is regularly carried on, and the income earned therefrom is not substantially related to the church’s exempt purposes. If the church intends to have regular unrelated business income it is important, in order to comply with the public accommodations laws, that there be a stated policy that the church will not rent to any group that would be contrary to or denigrate the church’s mission.
Linda is working on obtaining plaques for every room in the church. More samples will be available at the next team meeting. The plaque and other wall hangings in Tatter Hall should be reattached and Newman will solicit volunteers. Newman also reported that the ice-maker in the refrigerator is inoperable and he will attend to it.
Some church members may have large amounts of discretionary income and therefore will not decrease their regular giving because they have given to a church special project-fund drive. However, other members, whose income may be limited, could conceivably give to the special project and reduce regular giving. Therefore, it is reasonable that the team should approve all such solicitations in advance. Henceforth, any special church project-fund drives must be approved by the team.
The next regular meeting is on Thursday, April 28, 2022, at 4:00 p.m.