2009 Missouri District Convention Assessment

The convention assessment for the June 14 – 16 District Convention will be $1.75 per communicant member.

The number of communicant members will be based on 2007 membership as reported to Rosters and Statistics.

Please make sure your congregation completes the annual statistical report, also known as the parochial report. Invoices for the convention assessment will be mailed in January 2009.

Postal Increase:

The cost of a first class letter increased by two cents to 44 cents on Monday, May 11, 2009.  Forever Stamps previously purchased can continue to be used.

Audit Report:

Missouri District 2008 Audited Financial Statements

IRS standard mileage rates effective January 1, 2009:

• Standard mileage rate will be 55 cents/mile
            (3.5 cent decrease from the current rate of 58.5 cents);
• Charitable standard rate remains unchanged at
            14 cents per mile;
• Medical and moving rate will be 24 cents/mile
            (3 cent decrease from the current rate of 27 cents). 

Mileage reimbursements in excess of these new standard rates are subject to payroll taxes.

 

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IRS standard mileage rates effective July 1, 2008:

• Standard Business:  58.5 cents 
             (8 cent increased from the first six months of 2008)
• Medical and moving expenses: 27 cents  
           (8 cent increased from the first six months of 2008)
• Charitable: 14 cents (no change)

With respect to any employee's mileage allowance, these rates apply to payments that are BOTH

1)  paid on or after July 1, 2008, and

2) with respect to transportation expenses paid or incurred by the employee on or after July 1, 2008. 

Therefore, advanced allowances paid before July 1, regardless if the transportation expense is incurred on or after July 1, are subject to the lower rates in effect before this change becomes effective.

Attention  -  Federal Tax Law Changes

Recent federal payroll tax law changes will affect your payroll. The American Recovery and Reinvestment Act of 2009 (ARRA) created new withholding tables that will give money back to those who receive a regular paycheck. This new tax law was published in Publication 15-T and mailed in March to over nine million employers so they could implement the new tables before April 1 when the changes go into effect. If you have not yet updated your payroll for this change, you should do so immediately. For more information, please visit the I.R.S. Web site www.irs.gov

The changes include:
   1) Federal Income Tax Withholding.
   2) Earned Income Tax Credit - The upper limits increased for Married with and without Spouse Filing Certificate.
   3) Additional Federal Tax Withholding for Nonresident Aliens - Nonresident aliens wage amount to be taxed has increased.
   4) Federal Form 941- The form has been updated with an additional line for the employer to report employer paid portions of COBRA for displaced employees.

Business Resources for your congregation/organization

LCMS Congregational Treasurer's Manual on the LCMS Web site.

Personnel Manual Prototype is meant to be a suggested guideline for use
by congregations and other ministries.

Employment Resource Manual for Congregations and Districts

Taxes and Ministers Brochure 2008 Edition.

  Salary Guidelines

These documents combine the guidelines for all church and school employees:  ordained, commissioned and other staff.

2010 Salary Guidelines for Professional Church Workers for fiscal year 2009-2010 or calendar year 2010

2009 Salary Guidelines for Professional Church Workers for fiscal year 2008-09 or calendar year 2009

Other

Missouri District Fiscal Office Forms

Disbursement Form 

Expense Report 

Congregational Remittance Voucher  excel

Congregational Remittance Voucher 

Circuit Counselor Expense Form excel

Circuit Counselor Expense Form 

Budget Info

2008-2009 Budget

More information can be obtained by contacting Peter Krege, Director of Financial Planning and Control at 314-317-4550.