By Dave Holten, Senior Legacy Advisor

Tithing is one subject that is most likely to evoke a range of passions amongst Christians. Christians do profess the Bible as their own rule of faith and practices, and yet when it comes to financial matters, a vast number either ignore the Bible or do not understand its teachings.

This paper is an attempt to help those that sit in the pews in a CBWC church to have a greater understanding of the origins of the word “tithe,” and what it means for us today. There are many fine articles by eminent theologians that will do greater justice to the learning process than I ever could; however, this is an attempt to bring it to earth, so the average person can understand it and what God has in mind for us.

We are aware that the ‘tithe’ was well incorporated into Mosaic Law. Leviticus 27:30-32 states:

“A tithe of everything from the land, whether grain from the soil or fruit from the trees belongs to the Lord; it is holy to the Lord. If a man redeems any of his tithe, he must add a fifth of the value to it. The entire tithe of the herd and flock every tenth animal that passes under the shepherd’s rod – will be holy to the Lord.”

We should also be aware that it is recorded in Genesis 14:20 that Abraham gave tithes to Melchizedek, the High Priest. There is no evidence as to why, but, the fact that he did so denotes that he must have been acting in accordance with God’s will.

Also in Genesis 28:20-22, when Jacob was fleeing from Esau and during the night he had a vision:

“Then Jacob made a vow, saying, ‘If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear so that I return safely to my father’s house, then the Lord will be my God and this stone that I have set up as a pillar will be God’s house, and of all that you give me I will give you a tenth.’”

We do not know the reason why this percentage was selected, or why he should give a tenth, but he did so and therefore can we conclude that there may have been a previous

Revelation to His people, that one-tenth of their income should be devoted back to God.

In Numbers 18: 24-26, we read where God tells Moses to speak to the Levites:

“Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’ The Lord said to Moses, ‘Speak to the Levites and say to them, When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering.’”

When we read through the Bible, we become truly aware how miserably Israel failed to obey this law, as well as almost everything else that God instructed them to do. However, whenever God decided to undertake a revival in Israel, tithing was one of the things that was mentioned as being renewed and restored amongst them. See 2 Chronicles 30 and 31:4- 6, where tithing is again highlighted—and they tithed abundantly. Then God blessed them. How many times has God revived the Israelites and then restored them?

The Old Testament is a story of a people’s communal experience. The practice of tithing served a few important functions:

  1. It makes a statement of faith acknowledging God’s ultimate ownership of everything.
  2. It provides needed resources for the support of religious institutions that were essential to the life of the community.
  3. It provides resources for charitable works and the concern for justice.

As we move to the New Testament from the Old, there is a major shift in focus. The story is now about one person: God’s anointed one, His Son, Jesus Christ—and then all the people He impacted.

What does Jesus say about tithing? In Matthew 23:23, Jesus states,

“Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices – mint, dill and cumin. But you have neglected the more important matters of the law – justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.”

Is Jesus saying to us that the tithe is important; however, the observance of justice and mercy is more important? He does not set aside the tithe but seems to make justice and mercy into more “weightier matters.” After Jesus was crucified, the Apostles went out to preach the Gospel, and in particular we look at Paul’s ministry. In 1 Corinthians 9: 11-14, we read:

“If we have sown spiritual seed among you, is it too much if we reap a material harvest from you? If others have this right of support from you, shouldn’t we have it all the more? But we did not use this right. On the contrary, we put up with anything rather than hinder the gospel of Christ. Don’t you know that those that work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel?”

Paul is stating that he is in favour of giving, and he accepts being a servant to the point of not receiving financial reward or other support. Paul trusted God to look after his needs, and He did. The Bible contains a number of letters of instructions that Paul wrote to various cities that he visited to spread the Gospel, and to those that he greatly impacted as he spread the faith, such as Titus and Timothy.

In 1 Timothy 3, we read that as the early church grew, they needed to appoint Overseers and Deacons. This is the first signs that the early church began to need a structure in order to undertake the Ministry the Lord had called them to do. At this time, most of their gathering would have been in people’s homes. At what point in time in the church’s  history did they now need a larger meeting space in order to meet as one body? We can surmise that the contributions from the people also went to meet some administrative needs.

As we review where we are at in today’s society, has much changed? We still need to take care of those that care and serve us, and provide a facility where we can meet. We also need to ensure that resources are available to continue to spread the gospel and to help those around us that are in need.

What is Jesus calling us to do now, in the 21stCentury, that, in principle, is different from the previous 20 centuries? We can comment on the rich young ruler in Matthew 19:16 who did not want to give up his wealth. Was his wealth the issue or was it where his heart was?

2 Corinthians 9:7 reads:

“Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.”

A mature, disciplined Christian will be able to give freely, knowing that God will reward his or her faith, that God will provide for every need and that God will allow him or her greater responsibility to serve. God wants us to give for our sake, not His. Can we trust Him to meet our needs and then bless us when we are obedient to His desire for each one of us?

In Rueben P. Job’s book, A Weslyan Spiritual Reader, he comments that “one of the few things John Wesley feared was the accumulation of wealth. As a biblical scholar and a practical theologian, he was convinced that to follow Jesus Christ meant involvement with, and ministry to, the poor. This conviction led him to live on a modest income even when his writing was producing significant return.” John Wesley had a motto that was to earn all you can, save all you can and give all you can.

This article was published as the May edition of Treasurer’s Corner, a monthly newsletters for treasurers. Click here to subscribe.

Cost-cutting: Is it for the short term or the long haul?

Once a decision is made to adopt cost savings projects, a proper process also needs to be adopted to ensure the final deliverables are met in a timely fashion. This process needs to be measurable so that the improvement strategies are successfully and permanently implemented.

A common process is explained below.

The process

  1. Define—Defining the problem!When the cost-saving projects are identified, it’s important that they be scoped collectively from all potential operational processes within the church environment. Interviews about scoping the projects should be conducted with all staff involved in church operations, as those are the areas that potentially experience recurring overspending on the church’s budget. Such scoping conversations should involve discussions on reducing waste and managing efficiencies by retraining the staff through the betterment of improving their working skill sets, utilizing of new technology to improve day to day operational systems and reducing dependency on manual labor tasks, for example.
  2. Measure—Quantify the problem!Barriers to efficient execution of daily operations should be identified and measured in terms of: downtime, wastage of human resources, and getting the tasks completed on time. A deep dive into the current issues should be carried out to identify the root causes of such operational delays and problems, which could cause overspending of the yearly budget and producing unsatisfactory results.
  3. Analyze—Identify the cause of the problem!Establishing root causes through thorough research and data analysis of past historical performances is critical to the success of finding or developing an achievable solution. Most of the time, when a deep dive into the issues on hand is not done thoroughly, a resolution of the problems cannot be achieved and sustained in the long term. This is where the analytical team’s work is most important and time should be given to properly analyze the root causes. As the issues are analyzed, there is also an opportunity to start developing solutions to tackle the issues proactively, to ensure that short term solutions and permanent solutions can be put in place.
  4. Implement—Implement and verify the solution!Solutions can be developed and designed to resolve the root causes of the issues that have resulted in overspending and waste in a church. The challenge: Are the solutions measurable and sustainable in the long term? We are not looking for a quick fix to the problems, but permanent elimination of the root causes. That should be the goal of of cost-saving projects. When a solution is implemented, it should also give you room to verify that it’s working. If not, and if other loopholes are discovered over time, then you will have to go back to the analytical stage again to review what has been missed by the analytical team in its findings and the creation of the solution. Patience is of the essence at this stage of the process, as any revised resolutions should be measurable and comparable to the previous situation before these new solutions are permanently adopted. Once the new solutions are able to stabilize the problems from reoccurring over time, you can then comfortably say that there is a permanent fix to the issues on hand. The end result is, of course, that you will see an improvement to the bottom line of the church’s budget, moving forward.
  5. Control—Maintain the solution! This last, critical step demands consistency by the operational staff to have respect for the entire process. Once permanent solutions are developed, discipline is required by all staff to ensure the controls implemented are always sustainable. If there is no discipline exercised and respect to keep the entire process intact, then, possibly, the former root causes will resurface again in due time. To help maintain this discipline, usually, a written protocol of some sort is required to ensure all steps are followed through in upholding the entire process. This can be effectively implemented as a written set of instructions or a written manual that is made available to all staff, which includes training the new staff who has just joined the church, to learn about these protocols and be informed on how the entire process works. This is to ensure that the redesign of the entire process, which has taken much work to accomplish, can guarantee success in undertaking the cost-cutting measures.


 – Victor Ku

Questions & Answers

Q: Wow! The process review of implementing cost-saving projects is a daunting task! Is this really necessary?

A: Well, as the saying goes, “No pain, no gain!” I always thought of Paul’s missionary journeys as foresight of why we must engage in cost-saving projects. Paul traversed in at least three major different missionary journeys in his lifetime, the ones that have been prominently featured in the book of Acts 13 – 21. There was also a fourth journey which he took to Rome as recorded in Acts 27 – 28. In 2 Corinthians 11: 16 – 33, Paul talks about his sufferings and why he went through what he did. He said that he did it for, “The God and the Father of the Lord Jesus Christ!” in verse 31. Paul did it for the sake of spreading the Gospel and ensuring that the churches which he planted will continue to thrive in the difficult circumstances of that time. Moreover, he encouraged the churches to be resourceful in order that they can give to support the work that is ongoing elsewhere (2 Corinthians 8: 1 – 15). And I am sure he would have asked the churches to conserve and save up where possible for the sake of supporting the work of the Kingdom. So, it is eminent that as we go through the growing pains to be leaner in every aspect of running the operations of the church, and the end result is what we can achieve in exercising good stewardship, which will glorify “The God and the Father of the Lord Jesus Christ!”


Q: How am I going to convince the church that such cost-savings initiatives are not a waste of everyone’s time and effort?

A: The end result will speak for itself! When we first started to venture into this endeavour, it took some time for our staff to believe in what we are seeing today, in terms of the results. It basically took us seven years to achieve the yield we enjoy today- in terms of being a leaner organization, and enabling the extra cash to be free to support other ministry needs of the CBWC and her constituencies every year. The hard labour invested in to produce these fruits is shared today by everyone in the continuous work that we do to advance the Kingdom of God. That’s the blessing we received in return! You will see some short-term results, but it is the longer-term benefits that are most interesting to watch for. As the process unfolds, a different kind of operational paradigm shift will ensure a sustainable environment for future ministries in the church. You can describe this as a new “resilience” towards the financial sustainability of the “new” church.



April 2019 issue of Treasurer’s Corner | Subscribe here

A Case Study on Cost-Saving Projects

In the last issue of Treasurer’s Corner, we discussed “Budgets: To Cut or Not to Cut?” where I highlighted some common red flags to identify whether your budget is in peril. If there are red flags flying high all over the budget statements, then it is time to consider the next question: “Should we consider implementing cost-saving projects?”

The answer to this question will help firstly, to create an action plan to reduce operational costs over time and secondly, to rebuild a healthy and sustainable budget.

So let’s have a look at what these cost-saving projects are, and why they are so important to consider. We’ll use ourselves as an example, reviewing the cost-saving measures CBWC management team has taken over the past seven years.

Case Study: CBWC Cost-Saving Projects

Background: The CBWC yearly budget used to be $3 million. Since 2012, the erosion of the three main revenue streams brought the yearly budget down to just $2.3 million; a loss of $700,000 a year. Needless to say, red flags were raised all over the budgeting process. We had to adjust to a new reality of working with a lower revenue.

We asked ourselves, can it be sustainable over time and what can be done to ensure that the ministries of the CBWC will be continuously funded, even if it means reducing or cutting funding to all ministries at some point in time?

Cost-Saving Project Scoping Work: We analyzed historical data such as yearly church contributions and dividends drawn from investments. The CBWC management team began to seriously consider implementing cost saving projects. Detailed financial analysis revealed that:

  1. Church contributions had flat lined over the last 22 years, not keeping up the cost of inflation. This reduced CBWC’s purchasing power by $659,397 over the same period.
  2. During the last 7 years, stock markets have been volatile, resulting in lower dividends from the development fund. This cost CBWC’s budget to drop roughly $300,000 every year.
  3. New fundraising efforts were introduced in 2015, and while we expect pay-off in the long run, cost money up front. They did not immediately cover the short term objective of buffering the revenue shortfall. This long term planning amounted to $100,000 a year that needed to be added to the budget.

With this situation facing the management team, we made conscious decisions to implement cost-saving projects to make sure CBWC remains solvent and able to fund the ministries of the CBWC year after year. The main objective was to maintain the current operational structure of the organization with $700,000 less revenue. The second goal was to maintain a balanced budget while keeping all ministries funded sufficiently throughout the year, despite lower revenue.

Results: As a result of good diligence and commitment practiced by the CBWC management team, we’ve implemented 48 cost-saving projects since 2012, which brought in a total of $529,086 in cost savings as of December 31, 2018. This endeavor has not stopped, and will continue year after year. Our goal for 2019 is to save $50,000 through cost-saving projects. So far, the latest project—consolidating our Mail Chimp mailing lists—will yield us $300 in savings this year. It’s a small amount, but not too small for the Lord’s work through reinvesting of this money into His ministries.

Another wonderful end result was that the CBWC’s budget for the last three years has closed out with a surplus every year. We could still achieve a surplus despite implementing cost-cutting measures and yet still have enough to fund all the ministry needs of the CBWC.

We praise God for his wonderful providence! We recommend that you should consider looking into cost-saving projects.

 – Victor Ku

Questions & Answers

Q: What are some examples of cost saving projects CBWC explored?

  • Participated in the NEET program for Alberta (Non-Profit Energy Efficiency Transition Program) for the Calgary head office
  • Amalgamating staff mobile phones into one shared plan
  • Digitizing the office filing system, improving work efficiencies, reducing filing work and saving office space
  • Revised purchasing policy to include requirements of obtaining three quotations from three different vendors for major purchase evaluations, thus procuring the best options at the best price offered
  • Practice lean management to reduce requirements for office space, enabling us to downsize the office without compromising staff work performance, efficiency and satisfaction
  • Resource new data management system to bring savings from software licensing cost and at the same time improve data base storage efficiency from server based to cloud based with increased reliability security measures
  • Reducing printing cost in the office and for all communication needs through using digital formats instead, thus saving paper and recycling cost
  • Reallocation of staff responsibilities based on skill sets and through the use of advanced office technology to enhance staff productivity and efficiency
  • Revisit yearly reoccurring events and planning cost for conferences. Scaling down expectations and yet maintaining the key objects and deliverables of the yearly conferences
  • Review and renegotiate contracts with service providers for IT, liability and fire insurance coverage, stationery supplies, office cleaning, archives storage, banking services, telephone services, photocopier, accounting system software, social media and printing needs

Q: What tools are required to help with identifying cost saving projects?

A: Assemble a team. Look for people with experience implementing cost-saving measures, perhaps people with lean management experience or formal training in Six Sigma or lean management principles. Ideally some of these experienced people will be willing to volunteer as consultants to help come up with strategies, actions and plans to implement cost saving projects and lean management at the church.

Also look for those with strong analytical skills who can dive into historical financial data, interpret trends in tithes and expenses, and suggest possible practical solutions.

If you don’t have people of this caliber, don’t worry about it too much, as any willing person can be trained on the basic skills needed to implement cost-saving projects. The basic requirements are dedication, diligence, commitment and common sense.

Q: Is there specific training required of the persons to be involved in cost saving projects?

A: There are areas of training that can be procured commercially or just by reading some good books on Lean Six Sigma and Lean Management ideas. Training on Lean Six Sigma applications and Lean Management practices are widely available through most business courses focused on process improvements, available through commercial training schools. If you are interested to learn further, please kindly contact me for the information.

Q: What are the biblical world views on stewardship endeavors such as cost cutting measures, a part of best practices in the church?

A: Here are some suggestions on scriptural verses to consider when it comes to being good stewards of the Lord’s resources, which is what cost saving is all about. Remember that good stewardship means managing well the God given resources!

  • Ecclesiastes 7:12 Wisdom is a shelter as money is a shelter, but the advantage of knowledge is this: Wisdom preserves those who have it.
  • Matthew 25:14-30 The parable of the talents
  • 1 Chronicles 29:12 Wealth and honor come from you; you are the ruler of all things. In your hands are strength and power to exalt and give strength to all.
  • Proverbs 13:22 A good person leaves an inheritance for their children’s children, but a sinner’s wealth is stored up for the righteous.
  • Proverbs 13:11 Dishonest money dwindles away, but whoever gathers money little by little makes it grow.
  • Proverbs 16:16 How much better to get wisdom than gold, to get insight rather than silver!
  • Colossians 3:23-24 Whatever you do, work at it with all your heart, as working for the Lord, not for human masters, since you know that you will receive an inheritance from the Lord as a reward. It is the Lord Christ you are serving.

March 2019 issue of Treasurer’s Corner | Subscribe here 

Budgets: To Cut or Not To Cut?

Dear Treasurers,

Over the next three months, Treasurer’s Corner will focus on working towards a balanced budget, concentrating on three important subjects:

  1. Cost cutting on budgets. Should this ever be considered? If so, why?
  2. Cost savings projects. What are these and why are they important?
  3. Cost cutting process and reviews. Is it short term or for the long haul?

This month I’ll start by considering whether cost cutting on budgets is necessary. What are the red flags? What are the reasons associated with such an action?

Firstly, I am a true believer in generosity and that our churches are all very generous. I have seen the faithfulness of our churches in their giving of tithes and offerings to support the work of the church and related ministries. In 2016, the total amount of tax receipted revenue reported to the Charities Directorate from all of the CBWC churches was $41.7 million. This is a huge financial contribution rendered by 158 churches to extend the Lord’s Kingdom on earth!

However, many churches are facing financial pressures for a variety of reasons.

  1. Reduction in memberships as members move away or transition elsewhere due to relocation and job opportunities.
  2. Loss of an important demographic of members as millennials transition elsewhere in search of jobs, or to find a new church where they feel more at home.
  3. Effects of the economic downturn that affects members’ ability to sustain their tithes.
  4. An aging membership that presents a challenging new environment to the financial support and well-being of the church at large, across all the church ministries.
  5. A shift in patterns of giving, either through traditional tithing with cheques or cash payments. Some churches have started using electronic payment systems such as EFTs, PADs, online donations, PayPal, email transfers, e-Push etc., to try to address the behavioural shift. Some have succeeded, while others have not. It involves changing the mind sets of the donors as well.
  6. An attempt to redirect the focus of the churches as to how best to do ministries and be relevant within their communities in our broken and fragmented world.

As good stewards, we are called to be aware of such shifts in the focus and culture that can have significant negative effects on giving. While waiting on these seismic shifts to settle down, there is a continuous need for the church to be vigilant and to balance the budget every year. Subsequently, there is a need to reconsider new creative ways of cost cutting, which will lead to sustainable budgets in the longer term.

Questions & Answers:

  1. What are the red flags towards a budget running into peril?
    1. Consecutive deficits incurred on the planned budget over a two-year period.
    2. Known revenue streams are drying up year after year.
    3. Uncontrolled expenses not approved by the finance and/or budget committees.
    4. Disbursement quota is not met, as planned out and approved by the Board.
    5. Gifts to qualified donees has reduced substantially.
    6. Staff costs has exceeded 55% of the approved annual budget plan.
    7. Delinquencies in making payments towards statutory deductions such as CPP, EI, Federal Taxes and Sun Life Pension Plan as required by law.
    8. Cash flow problems due to reduced revenue streams.
    9. Digging into reserve funds to top up revenue shortages.
    10. Having to consider major cost cutting exercises on yearly budgets to maintain a balanced budget, failing which will result in year-end deficits.
    11. Frequent disposal of assets to raise money for funding ministries.
    12. Increased borrowing and indebtedness to financial institutions to fund ministries, with potential failures in servicing the loans every month.
    13. Lethargies towards fundraising for ministry needs, experiencing both short- and long-term failures towards meeting fundraising goals.
    14. Intentional transfer of trust and/or designated funds to the general budget to fund the church’s operational budget to cover administrative costs.
    15. A volatile investment funds market, where monetary reserves are lost due the volatility of these markets, thus affecting the immediate and future returns on investments, to fund the plans of the church.
    16. Excessive spending on capital projects, resulting in project cost overruns and increased indebtedness on project financing requirements, creating a strain on the church budget.
    17. Lack of a legacy funding program within the church, to help build up trust funds for future ministry projects.

If you have experienced any of the above red flags, perhaps, it is time to take a closer look at the overall budget plan of your church, to see where cuts are required in order to create a sustainable budget for the year.


  1. I have always wondered about how the early church was able to balance their budget. What drove their generosity towards supporting their ministries financially? What kind of lessons can we learn from Acts 2:44 – 47 (NIV)?

All the believers were together and had everything in common. They sold property and possessions to give to anyone who had need. Every day they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, praising God and enjoying the favour of all the people. And the Lord added to their number daily those who were being saved.


  1. Believers shared the goals and visions of the early church wholeheartedly. They were together in this. (Focus on the mission)
  2. Believers practiced common generosity to everyone, sold properties and possessions to help finance the needs of the church. (Practicing generosity)
  3. Believers met constantly and shared everything with anyone who had a need, within the community. (The church was relevant to the communities)
  4. As the believers’ needs were met, they rejoiced, praising God, and their generous provisions overflowed to all the people around them. (Outflow of God’s blessings)
  5. The end result was that the early church grew and multiplied as the Lord blessed them greatly! (Experiencing church growth)


Treasurer’s Corner February 2019 Issue | Click here to subscribe

New Year Checklist for Treasurers

Dear Treasurers,

Firstly, on behalf of the CBWC, we at the head office would like to wish you all a Blessed New Year and may this year 2019 be an exciting year for your various church ministries to thrive!

Below are some reminders which will be helpful for you to know as you enter 2019.

Changes in statutory deductions for CPP and EI when you calculate payroll 

  1. CPP Enhancement: 2019 is the first of the five years whereby CPP contributions will gradually increase every year until it runs its course in 2023. In 2019, the CPP contributions will increase from 4.95% to 5.10% on earnings between $3,500 to $57,400. By 2023, the CPP contribution rate will reach 5.95% with the increases paying towards the enhanced CPP plan. To read more about the changes, please click on the link below: https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-enhancement.html
  2. EI: In 2019, EI contribution from employees will drop from $1.66 to $1.62 per $100 of insurable earnings. This will somewhat help to compensate for the additional CPP contributions required in the enhanced plan. To read more about the changes, please click on the link below: https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2019.html
  3. Canada Workers Benefit (Enhanced version of the Working Income Tax Benefit): 2019 will be the first tax year when low income employees will qualify for the more generous CWB program which assist low income employees to stay employed. Maximum benefits of $1,355 for a single person or $2,335 for a single parent or couple can be expected for those who qualified in the 2019 tax year. To read more about the CWB program, please click on the link below: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2018-equality-growth-strong-middle-class/canada-workers-benefit.html

 Canada Summer Jobs Update:

  1. In 2018, the attestation for the Canada Summer Job program was viewed by many faith-based organizations essentially as a values test that infringed on the Charter-guaranteed freedoms of conscience, thought, belief, opinion and expression. Since then, faith-based organizations, both at the local and national levels, have raised this problematic attestation with the government and MPs. Because of the concerted efforts by the various groups in raising this concern with the government, the government has decided to remove the problematic values test from the 2019 Canada Summer Job program.
  2. The new 2019 Canada Summer Job program guide can be downloaded by clicking on this link below: https://www.canada.ca/en/employment-social-development/services/funding/canada-summer-jobs.html
  3. Please kindly take note of the following datelines for the 2019 CSJ application process:
  • Applications are due by January 25, 2019
  • The earliest job start date is April 23, 2019
  • The latest job start date is July 23, 2019
  • The latest job end date is September 1, 2019
  • The latest date to submit a payment claim is 30 days following the completion of the CSJ-funded work placement.

For consideration:

  • There is still some ambiguity in the 2019 CSJ attestation that faith-based groups are questioning. For example, the requirement stated in the application that, “Any funding under the Canada Summer Jobs program will not be used to undermine or restrict the exercise of rights legally protected in Canada.” However, we have been advised by the EFC and CCCC for our ministries to proceed to apply for the 2019 CSJ grant as deemed appropriate by each organization.
  • There are other phrases or words used in the 2019 CSJ application guide that appear to be an ongoing concern by faith-based organizations; if you require further information and opinions, please kindly contact the CBWC office for further clarifications.


CBWC The Gathering 2019

The biennial CBWC Assembly will be held from May 23 – 25, 2019 at High River Baptist Church in High River, AB. We look forward to seeing you there! Please be reminded to register early for this general assembly through this link below: https://cbwc.ca/assembly/

New rates for 2019 GWL Basic Life, Optional Life, LTD, AD & D, EAP, Dental & Extended Health Insurance Coverage:

The 2019 new coverage rates are available through J&D Benefits. If you have not received the new rates, please kindly contact the benefits administrator as below.

Linda Bissonnette, J&D Benefits

8901 Woodbine Avenue, Ste 228, Markham, ON L3R 9Y4

T.(905)477-7088 ext. 2222, Toll Free 1-800-218-7018

F.(905)477-2249, E. lbissonnette@jdbenefits.com

Please kindly take note that the Charities Directorate has changed the mailing address for the T3010 as follows, effective immediately:

Charities Directorate
Canada Revenue Agency
Government of Canada
105 – 275 Pope Road
Summerside, PE  C1N 6E8

There is no Q & A section for this issue. Starting in February 2019, a series of articles considering implementing cost savings measures will be introduced. The Q & A section will resume then.

Questions for the Year-End Treasurer

Dear Treasurers,

Another 10 days to go before Christmas hits the ground, by the time this article is published! As Christmas approaches, so does the year-end and there is lots to ponder for church ministries. Some of the questions that come to mind include the following:

  1. What about next year’s payroll statutory deductions? What are the new rates released by the CRA for 2019? To find out, please also read the Q & A section of this article.
  2. Is our new year’s church budget ready to rock and roll? Are we able to make ends meet?
  3. Are we ready with the tax receipting process to be completed by December 31st?
  4. Have we started to contemplate closing all the current year journals so that a seamless process towards year-end closing can be done in January of the new year (for those whose fiscal year-end falls on December 31st)?
  5. How about church staff performance evaluations? Are we due to review and renew staff contracts for next year?
  6. Have I sent in all the contributions deducted for the SunLife pension plan for staff? If not, do I need to catch up before December 31st? It is required by the provincial regulator in Ontario of the pension plan that all deductions must be submitted on time.
  7. Did I remit in all statutory deductions comprising of CPP, EI, Federal and Provincial taxes to the CRA on time? If not, do I need to deal with the outstanding amounts plus interest charged for late submissions?
  8. Did I remit all sabbatical leave fund deductions for pastoral staff to the CBWC? Do I need to catch up for the year?
  9. Have we sent in all church contributions to the CBWC for the current year? If not, do I need to recalculate the remaining amount that needs to be sent?
  10. Were all obligations to fund qualified donees met during the year?
  11. Have all Clergy Residence Deduction forms, the T1223E, been issued to the qualified pastoral staff yet? If not, can this be completed ASAP before year-end?
  12. Are you ready with the T4s and if the final payroll reconciliation being completed before December 31st?

The above questions are not exhaustive, but nonetheless provide us with some thoughts 10 days before Christmas! Lastly, I have some Q & A below that I would like to share with you as well. Wishing you and your families a restful and joyful season as we anticipate the coming of the New Year! Below is a Scripture verse to remind us the reason we are celebrating this season!

– Victor Ku

Questions & Answers:

Q: What are the 2019 statutory deduction rates and limits for CPP and EI?


  • Maximum Pensionable Earnings: $57,400
  • Basic Exemption Amount: $3,500
  • Employee and employer contribution rate: 5.1%
  • Maximum employer and employee contribution to the plan: $2,748.90 ea


  • Maximum Insurable Earnings: $53,100
  • Contribution rate of $1.62 per $100 of insurable earnings
  • Maximum annual contribution for an employee: $860.22
  • Maximum annual contribution for employer per employee: $1,204.31

Q: How do you balance a church budget for the new year?

A: Be realistic in identifying all funding sources or revenue streams. Carry out historical analysis on the last three years’ revenue and compare the average numbers with your projected revenue estimated for the new year, to see if there are big variances. Adjust the new year revenue budget accordingly to reduce these variances, because chances are this will be the more realistic numbers to expect in 2019.

Review all expense line items individually, and review the last three years’ expenses by line items to measure variances with your new year expense budget. Discuss with stakeholders whether the line item expenses justify what the request is for? Questions on needs should be addressed with the individual ministries and logically defined in terms of sustainability and effectiveness. In most cases, a few rounds of discussion will be needed with those involved in the budgeting process to decide on the final budget, to be presented and approved in a congregational meeting.

Cost savings is an important part of the budgeting process that often gets overlooked in terms of its impact on balancing the budget. In the new year, we’ll release a series of articles to encourage a cost savings attitude for funding ministries. In the past seven years, CBWC has saved $529,086 from cost savings projects! This money then gets to be invested into key ministries of the CBWC.

This article was published in the December 2018 Treasurer’s Corner. Subscribe here. 

Year-End Checklist for Churches

Dear Treasurers,

As year-end approaches, the following is a list of actionable items to consider for your church if your fiscal year ends on December 31. If your church has a different fiscal year-end, this list is still useful for your consideration.

  1. Budget for the New Year. Most churches would have at least planned and prepared the 2019 Church Budget by October. If not, it is never too late to create the budget, have it adopted by the Church Council and approved by the congregation—preferably before the New Year kicks in. However, most churches have their New Year budget approved by the congregation in their New Year business meeting, often held at the end of January or early February.
  2. Prepare to issue new Clergy Residence Deduction forms, the T1223E for 2018 (if you have not done this yet) and 2019 fiscal year for ordained pastors and staff. For those staff who required deduction at source, the form T1213E should be issued at the same time for the New Year. Preferably, these two forms should be completed by mid-November of each year, as the CRA could take up to 30 – 60 days to approve T1213E applications.
  3. Tax donation receipts. If your fiscal year ends on December 31, please be reminded that your last date of issuing tax receipts should be December 31. Tax receipts issued after December 31 cannot be used by the church members to claim their tax credit for their 2018 personal income tax return.
  4. The year-end closing of church accounts. Steps should be taken to ensure that:
    1. All bank reconciliations are reconciled for 2018
    2. All receivables have been accounted for in the books and the bank account statements
    3. All payables for the year have been settled and there are no amounts owing
    4. All tax donation receipts for the year have been issued
    5. All cash take-ins have been deposited into the bank account and accounted for in the books
    6. Any surplus donations have been received before December 31 and tax donation receipts have been issued
    7. If the church accounts are to be audited in the New Year by an external auditor, all internal financial statements are prepared in advance of the audit, after the books are closed out
    8. In general, it is a good practice to zero out any trust accounts that have incurred a deficit for the year
    9. The T3010 needs to be filled in and submitted within six months from the ending date of the church’s fiscal year

Note the new mailing address for the Registered Charity Information Return (T3010):

Charities Directorate

Canada Revenue Agency

105 – 275 Pope Road

Summerside PE C1N 6E8

Please note that this change applies only to the information return. All other correspondence should be sent to:

Charities Directorate

Canada Revenue Agency

Ottawa ON K1A 0L5

Please also note that starting in June 2019, registered charities and their representatives will be able to complete and file Form T3010 online. To learn more about these service improvements and how you can prepare for them, go to Charities IT Modernization Project (CHAMP).

  1. Preparation of T4 and T4A income slips for church staff. As soon as the fiscal year has ended, T4 slips must be issued to all staff with an employment contract with the church. This would include all staff who have received employment salary from the church—all pastors, directors of ministries, administrators and summer camp staff. If your church has an extended ministry such as a day care center, the day care might need to issue their own T4 slips if they are a separate registered entity with the provincial authority. T4A slips need to be issued for staff who are registered with the CBWC Benefits and Pension Plan. The plan administrator, J & D Benefits Inc., will email the information required for the T4A slips from taxable benefits that are incurred by premiums paid by the church under the Benefits plan. The T4A slips should be completed by end of January.
  2. If you use a third-party payroll processing company, there is always a need to reconcile the last payroll within the payroll system if special payments or adjustments have been made on staff payroll amounts throughout the fiscal year. Please remember to check with your payroll service provider to ensure that year-end YTD payroll and statutory deductions for CPP, EI and Federal Taxes tally up with your payroll journals. If not, a reconciliation process needs to be initiated with the payroll service provider to ensure that your T4 information is correctly filled in and filed with CRA. This is to avoid any PIER notices being issued by CRA to your church in the New Year. Please ensure all T4 and T4A slips are filed on time, preferably by end of January.

If you have further questions or clarifications needed in closing out your church’s year-end activities, please contact the CBWC office for further assistance. Thank you, once again, for your generous service to serve the church and here is a scripture on good stewardship to encourage your heart, as we carry on for the Lord!

Whatever you do, work at it with all your heart, as working for the Lord, not for human masters, since you know that you will receive an inheritance from the Lord as a reward. It is the Lord Christ you are serving. Col 3:23-24 (NIV)

Victor Ku

Living out Gratitude: Leaving a Legacy

By Louanne Haugan, CBWC Director of Development and Communications

I have had the privilege, since February 2017, of working in the area of Development, commonly known as fundraising. When friends first asked me about my new role and I told them jokingly that my responsibility was to ask for money, they were slightly horrified. But honestly, it excited me! And it was Henry Nouwen’s small booklet entitled A Spirituality of Fundraising that cemented in my heart and mind what God had already placed there; that in this role I have been given a gift. This gift is to invite fellow believers to join with God in seeing His kingdom come on earth through the practice of generous giving and living—a natural response to God’s gift of grace so lavishly poured out on us. I say giving and living because generosity is not just about money. It’s the way we live out our life, sharing our gifts and talents and homes and food—all that we have—with others! Jesus is inviting us to a life of gratitude where who we are and what we haveare gifts to be received and shared.

My pastor, Tyler Graftaas, recently did a sermon series on generosity and he pointed out that the word ‘to give’, ninety per cent of the time, is the word didomi which refers to God giving to humanity, God giving to His people, people receiving His love. Receiving is accepting something that is given to us which we did not earn or deserve—it’s not ours to take! We don’t take love from God, we receive it. And the ultimate expression of generosity modeled for us was in the gift of God’s son, Jesus, to take our sin upon Himself when we did not deserve it. If we are to be generous people, we must understand that we give because God first gave to us.

Secondly, we should be generous people because God uses our generosity to grow His Kingdom and lead others to Christ. A great example of this is found in Acts 4. Peter and John were arrested after healing the crippled man who had been begging at the city gate. They were brought before the council, where they were interrogated and threatened by religious leaders because they had caused such a commotion when they performed this miracle and healed the cripple. When Peter and John were released, they went straight to the other believers and told them what had happened. Then they all joined together in prayer as one in spirit in heart and mind and prayed for God to use them for His purposes and to show Himself powerfully through them. And God did just that; He moved powerfully through them and they were filled with the Holy Spirit and spoke the word of God boldly. Then an interesting thing happened… generosity! In verse 32 we read,

“All the believers were one in heart and mind. No one claimed that any of their possessions was their own, but they shared everything they had. And with great power the apostles continued to testify to the resurrection of the Lord Jesus. And God’s grace was so powerfully at work in them all that there were no needy persons among them.” Acts 4:32

God had given them all they needed through the death and resurrection of His son, and so naturally, now they would give it all back!

So, when it comes to us, why does $100 at the mall seem like so little to spend, but when it comes time to put it in the offering plate, or when we are invited to participate in a ministry project, seem like so much? We like to weigh the costs and factor in time spent vs. investment returned. What’s in it for me? Will the people I’m giving this money to actually do what they say? But pause and think about this. Think about how God gives to us. He leaves the 99 to go looking for one lost—that’s only a 1% loss, and He leaves everything. There’s the parable about the woman who had 10 coins and one went missing. That’s only 10% missing, and she turns the whole house over to find it. Then there’s the father with two sons. One takes off with his inheritance, that’s 50% missing, and he waits and celebrates when the 50% is returned to him. God is all in – 100% invested in us. Shouldn’t we be fully invested in Him?

C.S Lewis writes, “Every faculty you have, your power of thinking or of moving your limbs from moment to moment, is given you by God. If you devoted every moment of your whole life exclusively to His service, you could not give Him anything that was not in a sense His own already.” 

So, why are we so hesitant to allow God full use of His resources? 
Our time, our giftedness, our finances. It’s really a matter of trust, isn’t it? We don’t like to admit it, but we struggle with trusting God, even when we read in Philippians, “And my God shall supply all your needs according to His riches in glory by Christ Jesus.”

You have been given an incredible gift. It’s called your life. Each of us has the opportunity to live in the place of abundance where, as Henry Nouwen so eloquently put it,  “Every generous act overflows its original bounds and becomes part of the unbounded grace of God at work in the world!”

What is your God story? 
Is it shaping how you give back to God what you’ve received? Remember the word didomi?  We do not take from God. We receive from God every good and perfect gift. It’s His, not ours. Nothing that we build up for ourselves in treasure can be taken with us. We come into the world with nothing and leave with nothing.How will your story live out generously?

One way is through planned giving: leaving a legacy gift in your will for ministry to bless future generations. Maybe you or a family member has been greatly impacted by a certain ministry. Maybe a grandchild decided to follow Jesus at a local camp or on a SERVE mission trip. Maybe you came to know Jesus at a camp when you were a child or teen. Do you have a heart for welcoming newcomers to Canada?  Do you have a passion for planting churches or a desire to see local churches strengthened and resourced for the future? Perhaps you’d like to leave a legacy gift to your own home church! It is entirely up to you.

One of the biggest misconceptions about leaving a legacy gift is that only the wealthy can do it. The truth, however, is that everyone can plan a legacy gift no matter their current income or assets. And in fact, folks who may not have had financial means to give to their favourite cause during their lifetime, have the opportunity to leave a gift in their will that will leave a lasting legacy for future generations. Your money will be taxed and distributed after your death. With a will in place, you make those decisions yourself. With a planned gift in your will, much of the money that would go to taxes can instead be effectively directed to the ministries you care about. Our partnership with the Foundation allows us to facilitate enhanced giving options, too, such as the donation of securities and donor-advised funds. The Canadian Baptist Legacy team is here to help provide the best possible strategies for achieving your planned giving goals. We are also happy to come and visit your church to discuss how to start a Legacy program for your congregation. For more information, please see our brochure here.

God compares His kingdom to a mustard seed. Jesus said, “At the time of sowing, it is the smallest of all the seeds on earth. Yet once it is sown it grows into the biggest shrub of them all and puts out big branches so that the birds of the air can shelter in its shade.”  What a beautiful picture of what God’s kingdom is like, of what He can do with the resources we give Him. May we be open-handed with what we receive, and continually live in a spirit of gratitude.


Louanne Haugan,
Director of Communications & Development

This article was published in the October 2018 Treasurer’s Corner. Subscribe here. 

Making Connections October 2018

Happy Thanksgiving, all. We trust you’re enjoying the crisp, colourful days of fall, and are looking forward to taking many thankful moments ahead.

We’re thrilled this month to have produced a print version of this newsletter! If you don’t receive your copy by the end of this week, please contact us to make sure we have your address. Kim Li, our database manager would love to hear from you. 

This newsletter concentrates on Investing in Relationship, as Clive Baptist Church poignantly demonstrates through their heartfelt support of Shalom Christian Outreach.The Mountain Standard regional newsletter shares an exciting update in the Bonnie Doon congregation, which as you might remember transferred to a new Haitian church plant. The CBWC Foundation is a critical (and literal) part of investing in relationships. Foundation president Jason Krueger shares his heart for partnership this month. Finally, November is CBWC Sunday month, when we invite churches to take a moment to reflect on our shared ministry, as an act of thankfulness and encouragement. You’ll find a compilation of resources below. 

Mountain Standard Regional Newsletter

A Dying Church Reborn | FBC Calgary Fire Manse Rebuild | Settlement Report

Clive Baptist & Shalom Outreach:

A partnership that enriches congregations and galvanizes ministry

Venture partnerships are a longstanding tradition within the CBWC churches. As one of our oldest churches, Clive Baptist Church in Alberta has faithfully supported many fledgling ministries over the years.

Venture—a partnership program between CBWC churches and new church plants and ministries—is about far more than financial support, though that is a core part. Just as important is formation of relationships between ministries, which has been particularly crucial for Clive Baptist.

“We’ve always had that goal in mind,” says Missions Committee member Benjie Gray. “They’re not just a budget item. It has greatly enriched the Missions Committee and the congregation to meet these people.”

Four years ago when Clive wanted to take on another partnership, they prayerfully reviewed church plant resumes, and Shalom Christian Outreach stood out.

Shalom is focused on reconciliation and healing of deep wounds among refugees from the DR Congo, where genocide and deep tribalism have caused horrific wounds and fostered hatred between mostly Tutsi and Hutu tribes.

“To see those people and hear their stories firsthand…it’s just…” Benjie pauses, searching for the words that match the magnitude of what’s happening. “You have no idea until you meet with them and they open up to you, and you realize the issues you have in Canada are minuscule.”

Partnering to Advance the Kingdom

A column from CBWC Foundation President Jason Krueger

The Foundation has served in partnership with the CBWC family for many years. But where are we at relationally today? Quite simply, we share complete and unconditional trust. To God be the glory! Through offering financial support to the CBWC and its family of churches, we are able to glorify Christ. We pray together, eat together, laugh, and cry together. We openly share our dreams and challenges with one another. CBWC board members hold an open invitation to Foundation board meetings. We regularly engage with the leadership of Carey and the CBWC, as we discuss the exciting future that is at hand and discern together how we can help these God-inspired ideas become reality.

We do our best to find solutions where there appear to be none. Earlier this year, we were able to help in a challenging circumstance by crafting and funding an optimal lending solution in a 24-hour window. This is a tangible reminder of the direct impact Foundation depositors have on our lending ministry. We are thankful for each one of you! Over the past six years, we walked alongside a church plant by financing a dream that allowed them to grow their small community into a congregation of over 100 people. “How may we partner with you to advance the Kingdom?” is the starting point of our discussions—transformational language!

We wish to inspire generosity among our donors and depositors so that we may continue to abundantly support local church influence and CBWC leadership development. We are incredibly excited to hear of denominational dreams and plans for cultivating leadership, engaging in mission and investing in relationships, which are dependent on the continued generosity of all constituents.

We thank you for your faithful generosity to your local church, and ask that you continue to give, as it is so very important. For those of you financially able to do so, the Foundation offers additional ways for you to help support ministry. Please connect with us if you would like to find out more (www.cbwcfoundation.ca). As it is written in 1 Corinthians 1:9, we are called into fellowship with God’s son, Jesus Christ. May we continue to respond accordingly.

CBWC Sunday(s)!

Every year in November, we invite churches to take a moment to reflect on our shared ministry, as an act of thankfulness and encouragement. Please visit www.cbwc.ca/cbwcsunday for more information and CBWC Sunday resources.

Events Coming Up


ALBERTA WOMEN IN FOCUS RETREAT: October 12-14, 2018 Canmore, AB. Click here for more info.

CBWC SUNDAY: November 3, 10, 17 or 24. Your choice! Click here for more info & resources.

BANFF PASTORS AND SPOUSES CONFERENCE: Nov 5-8, 2018 in Banff, AB. Get more info & register here. (Registration ends OCT 3)

THE GATHERING 2019: May 23-25, 2019, High River, AB. Click here for more info.

Copyright ©  2018 Canadian Baptists of Western Canada, All rights reserved.

Making Connections is the Monthly Newsletter of the CBWC. The senior editor is Zoë Ducklow, who works under the executive editorial direction of Rob Ogilvie and the Communications & Stewardship committee. Have a story idea? Want to tell us how great we’re doing? Or how terribly? Email Zoë at zducklow@cbwc.ca.

What Does a Productive Board Meeting Look Like?

By Sam Breakey, CBWC Church Health Strategist

This is the third of three articles in a series on Church Governance.

Most congregations have a senior church leadership team that meets monthly. Usually one or more pastors are joined by a group of volunteer spiritual leaders to guide the work of the congregation in what they see as Christ’s mission within their community. While congregations organise in different ways, their spiritual leaders are frequently called Elders or Deacons, but also may be called members of the church council or board.

The evaluation of a church board meeting is not a common practice, at least not formally. It is not unusual, however, for meetings to be reviewed in the parking lot, but the terms of reference usually relate to the spirit of the evening. Topics include dry points in the discussion, whether opinions were received openly, or the financial impact of a specific decision. Some boards now invite participants to offer feedback in the room, by placing two simple questions on the agenda at the end of the meeting: How did we do this evening? Do you have any comments to share about how we interacted with each other or about our productivity?

Effective appraisal also includes regular assessment of the role of the board. Review the minutes of your last six meetings and you will probably interpret that your board exists to address concerns that may have arisen since the last meeting and ensure the activities of the coming month will occur smoothly. This sounds more like management than spiritual leadership.

Fruitful church board meetings, however, ensure that the congregation’s appointed spiritual leaders focus on the future. These forward-looking discussions enable the pastor and their ministry team to pursue specific priorities. In addition, they ensure that necessary resources are made available to reach explicit goals within clearly established boundaries.  In short, the board members 1) discern with the pastor, the direction of ministry and 2) empower and guide the pastor, and their ministry committees, to bring about Christ-focused community changing ministry.

Board members that shape their meeting agendas around what they deem most important use their time together well. When you think of it, most boards meet 24 – 36 hours per year, a considerable amount of time in which to address long term ministry priorities.

One helpful way to ensure time for a future focused agenda is to divide the list into two parts – a ‘consent agenda’ and a ‘discussion agenda.’ This pattern requires that every board member receive a package of reports at least two days before its meeting, along with an agenda which identifies which items take place in which part of the meeting.

After the preliminary items (welcome, opening prayer/devotional, and acceptance of previous minutes) the chair will begin with a statement such as the following: ‘You have received a package of reports which are listed in the consent portion of the agenda.’ (Any item that the board is required to act on without resistance or follows from a decision of a previous meeting is part of the consent agenda).

The chair then asks: ‘Does anyone wish to move an item down from the consent agenda to the discussion agenda, for more in-depth discussion?’ If yes, that item is moved without immediate discussion. The reports sent in the board package are not presented or discussed further, including those from the treasurer and pastor. The chair then says, ‘We are now ready to approve the consent agenda. Is there someone prepared to make such a motion?’ After which, they move immediately to the discussion portion of the agenda.

Dan Hotchkiss, author of Governance and Ministry: Rethinking Board Leadership* writes:

“The discussion agenda contains only two or three items, plus any consent items that have been moved to it. The result is that the board spends more time addressing topics that it has identified as important, no time listening passively to reports, and no time responding to issues that happen to arise during board discussion of the reports. The discussion agenda is the heart of the meeting and includes one, two, or (at most!) three important things that the board will have to accommodate before it adjourns. Ideally, these items will be so interesting and attractive that board members will look forward to them.”

One helpful way to engage people in discussion is to pose open-ended questions. Examples include:

  • Who are we?
  • What has God called us to do and be?
  • Who among our neighbours are we not reaching? Are we prepared before God not to reach them?
  • What difference should our worship together on Sundays make in the lives of those who attend? How can we track if that is happening?
  • What should we do going forward that is more important than congregational unity?
  • What guidelines do our committees need to have to be all working toward the same goal?
  • What boundaries does our pastor need to feel free within which to make courageous decisions on our behalf?

From these questions, an annual vision for ministry can be established, which will bear fruit when rooted in prayer. Before confirming the plan, invite the feedback of the wider congregation, and adjust as necessary, before inviting partnership in meeting those goals.

In summary, a key contributor to the productivity of a church board meeting, is its members ability to focus most of their time together on future ministry. What has your board has been focusing most on in the past six months? After reading this article, what first step could you take with your fellow members to help make your meetings and ministry more profitable in the future?

Frequently Asked Questions

Q: Why should church boards use the “consent agenda” model?

A: The most commonly reported reason is that it leads to shorter meetings and respects the time of volunteers, but the decision to move from a 100% “discussion model” requires a greater foundation.

The primary reason is that it focuses the work of the board on the gospel calling of the congregation. It is necessary to receive the reports of various committees and staff members, but taking time to discuss what people should already know before they get to the meeting is counter productive.

Third, the practice empowers those responsible for various portfolios – missions, finance, etc., to sense that their role is important to the mission of the church.

Fourth, it allows time for board members to grow together as spiritual brothers and sisters through personal sharing prayer, shared mission and prayer.


Q: It seems that preparation for board meetings that use the consent model is very important. How can we best set ourselves up for a productive meeting?

A: A minimum of three days before the meeting, a board package should be distributed so that each member has time to thoroughly review the information provided. It should contain:

  1. The upcoming meeting time and location
  2. A listing of the consent agenda items with all reports from individuals/groups that report to the board – e.g. minutes from last meeting, financial reports, committee reports, staff reports.
  3. A listing of the discussion agenda items (maximum 3 for each meeting). A page or two of background information to prepare members to contribute well to the discussion
  4. Those preparing reports shall be given limits on length of material shared and deadlines for distribution

Sam Breakey,CBWC Church Health Strategist

*Dan Hotchkiss. Governance and Ministry: Rethinking Board Leadership. Rowman & Littlefield Publishers. 2016. Pp. 95-96.


This article was published in the September 2018 Treasurer’s Corner. Subscribe here.