Our Saviors Lutheran Church - Skogdalen Lutheran Church -ELCA 
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Mission Endowment Fund 


Our Savior’s Lutheran Church Westby, WI

Permanent Resolution to Establish the Mission Endowment Fund of Our Savior's Lutheran Church

Whereas, Christian stewardship involves the faithful management of all the gifts God has given to humankind - the created world, the Gospel, life, time, abilities, money, including accumulated, inherited, and appreciated resources; and, 

Whereas, the biblical principle of proportionate giving, to return to the Lord a portion of the gifts God has first given to his beloved children, is both a privilege and an appropriate response in all times and circumstances; and,

Whereas, Christians can give to the work of the church through gifts in and from wills, life insurance policies, charitable gift annuities, charitable remainder and other trusts, and transfers of property such as cash, stocks, bonds and real estate; and,

Whereas, it is the desire of Our Saviors Lutheran Church (herein referred to as Congregation) to encourage, receive and administer these gifts in a manner consistent with the loyalty and devotion to our Lord in accord with the policies of this congregation, now,

It is Resolved that this Congregation, at a duly called meeting on ­­­­­­­ January 22, 2017, hereby establishes a new and separate fund to be known as The Mission Endowment Fund of Our Saviors Lutheran Church, (herein referred to as Fund), and,

It is Further Resolved that the purpose of this Fund is to enhance the mission outreach of Our Saviors Lutheran Church apart from the general operation of the Congregation so that no portion of the distributions of the Fund shall be used for the annual operating budget of the Congregation, and,

It is Further Resolved that the mission endowment fund committee (herein referred to as Committee) shall be the custodian of the Fund, and,

It is Further Resolved that the purpose, governance, administration and management of the Fund and Committee are established and defined by the plan of operation as hereinafter set forth.

Plan of Operation

Committee Membership

The Committee shall consist of five (5) members, all of whom shall be voting members of Our Saviors Lutheran Church.  Except as herein limited, the term of each member shall be three (3) years.  Upon adoption of this resolution by the Congregation, it shall elect five (5) members to the Committee: two (2) for a term of three (3) years; two (2) for a term of two (2) years; and one (1) for a term of one (1) year.  Thereafter, at each annual meeting, the Congregation shall elect the necessary number for a term of three (3) years.  No member shall serve more than three (3) consecutive three (3) year terms.  After a lapse of one (1) year, a former Committee member may be re-elected.  The Pastor and the President of the Church Council shall be non-voting, advisory members of the Committee.

The Nominating Committee of the Congregation shall provide for the nomination of potential members of the Committee, and report same to the annual congregation meeting in the same manner as for other offices and committees.  In the event of a vacancy on the Committee, the Church Council shall appoint a congregation member to fill the vacancy until the next annual meeting of the Congregation, at which time the Congregation shall elect a member to fill the remaining term of the vacancy.

The Committee shall meet at least quarterly, or more frequently as deemed by it in the best interest of the Fund.  A quorum shall consist of three (3) members.  When only three (3) members are present a unanimous vote shall be required to carry any motion or resolution.

The Committee shall elect from its membership a chairperson, recording secretary, and treasurer.  The chairperson, or member designated by the chairperson, shall preside at all committee meetings.  The recording secretary of the Committee shall maintain complete and accurate minutes of all meetings and supply a copy to each member of the committee.  Each member shall keep a complete copy of minutes to be delivered to his or her successor.  The recording secretary shall also timely supply a copy of the minutes to the Church Council.

 The Treasurer of the Committee shall maintain complete and accurate accounts for the Fund.  The Treasurer of the Committee and the Chair of the Committee shall sign checks and all other necessary documents on behalf of the Congregation in furtherance of the purposes of the Fund.  The financial records of the Committee shall be audited annually by a certified public accountant, church audit committee or other appropriate person who is not a member of the Committee. The Church Council will decide what type of audit will be performed. The Committee shall report on a quarterly basis to the Church Council.  Further, at each annual meeting of the Congregation, the Committee shall render a full and complete account of the administration of the Fund during the preceding year.

The Committee may request other members of the Congregation to serve as advisory members and, at the expense of Fund, may provide for such professional counseling on investments or legal matters as it deems to be in the best interest of the Fund.

Members of the Committee shall not be liable for any losses which may be incurred upon the investments of the assets of the Fund except to the extent such losses shall have been caused by bad faith.  No member shall be personally liable as long as he or she acts in good faith.  Each member shall be liable only for his or her own willful misconduct or omissions, and shall not be liable for the acts or omissions of any other member.  No member shall engage in any "self-dealing" or transactions with the Fund in which the member has direct or indirect financial interest, and shall at all times refrain from any conduct in which his or her personal interests would conflict with the interest of the Fund.

Decisions to hold, sell, exchange, rent, lease, transfer, convert, invest, reinvest and in all other respects to manage and control the assets of the Fund (including stocks, bonds, mutual funds, debentures, real estate, mortgages, notes or other securities) shall be made at the discretion of the Committee.  The Fund assets shall not be used for loans.  Members of the Committee shall be specifically bonded under the Congregation's insurance.

Defining Principal and Income

The Committee shall determine what is principal and income and shall have the discretion to include all appreciation of the assets of the fund within the definition of income.

The Fund shall accumulate until a principal amount of $25,000.00 is achieved, after which 2-10 % of the assets of the Fund shall be distributed annually.  In no event shall annual distributions reduce the Fund balance below $25,000. The Mission Endowment Committee is free to select whatever percent is prudent.  


Income from the Fund shall be distributed annually, or at such other times as is deemed necessary or feasible to accomplish its purposes through the following distributions:

A.  Local.  Up to forty (0-40%) percent for outreach into the community and synod, including, but not limited to, grants to; The La Crosse Area Synod, The Evangelical Lutheran Church in America (ELCA) seminaries, colleges or students attending such institutions, social service agencies, civic institutions and agencies to which this Congregation relates, and to special programs designed for those persons in our parish area who are in spiritual and/or economic need.

B.  Global.  Up to forty (0-40%) percent for missions of the Evangelical Lutheran Church in America, nationally and worldwide, including, but not limited to, grants to the Evangelical Lutheran Church in America (ELCA) for new congregation development, professional leadership, educational ministries, global mission, ecumenism, evangelism, social ministries, disaster response and capital financing.

C.  Capitol, Debt & Special Ministry.  Up to forty (0-40%) percent for capital improvements, debt reduction for a building program, or for the development of any special ministry of the Congregation.  This may include scholarship grants benefiting students attending accredited colleges or universities.  A preference for students attending a seminary or college of the ELCA.

D.  Discretionary.  Up to thirty-five (0-35%) percent for any one or all of the above-designated areas in any proportion as determined by the Committee, or for causes and programs which at the discretion of the Committee are deemed consistent with the purpose of the Fund in enhancing the missional outreach of the Congregation.

The Committee shall determine both the percentage of available funds per category to be distributed annually and the recipients of the annual distribution within any category.  Such determinations of the Committee shall be approved by the Church Council prior to the disbursement of funds.

Emergency Distributions

When, in the opinion of the Committee, circumstances are so dire and of such an emergency nature that the future of the congregation is at stake, and that the only recourse seems to be the use of the Fund principal beyond any portion distributable under the foregoing provisions, the Committee may, upon a unanimous vote, recommend such authorizing action to the Congregation.  Such an emergency distribution of principal shall require a two-thirds (?) vote of the members present at a duly convened meeting of the Congregation.

When, in the unanimous opinion of the Committee there is a need so great of one of the recipients in one of the categories of distribution that Christian compassion and stewardship requires a distribution greater than available under the previous distribution provisions of this plan, the Committee, with the prior approval of the Church Council, may distribute up to 50% of the Fund to such need.

Amending of Resolution

Be it further resolved, that any amendment to this resolution which will change,

alter or amend the purpose for which the Fund is established, and/or its distributions shall be adopted by a two-thirds (?s) vote of the members present at an annual meeting of the Congregation, or at a special meeting of the Congregation called specifically for the purpose of amending this resolution.

Disposition or Transfer of Fund

In the event Our Saviors Lutheran Church ceases to exist either through merger or dissolution, disposition or transfer of the Fund shall be at the discretion of the Church Council in conformity with the Congregation Constitution and Bylaws, and in consultation with the Bishop of the synod of the Evangelical Lutheran Church in America to which this congregation belongs.

Designated Gifts

The Mission Endowment Committee encourages undesignated gifts.  Should a donor wish to designate their gift to a specific need or ministry, the Mission Endowment Committee (MEC) requests that the committee be informed in writing of the designation prior to receiving the gift.  Further, the MEC reserves the right to clarify the designation with the donor and not accept gifts that do not comply with the mission or purpose statement of the congregation.  Gifts to a designated fund will be independently accounted for and may be separate from other endowment funds.

Adoption of Resolution

This resolution, recommended by the Church Council and considered by the Congregation at a duly convened meeting, is hereby adopted this 22nd day of January 2017.

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