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Contents Acknowledgments 9 Introduction 13 The Context I?ve Observed, 14 ? Finances and Program Work Together, 18 ? Some Unique Aspects of Congregations, 19 ? Denomination-Neutral Vocabulary, 21 1. Leadership for the Long Haul 23 The Dif?culty and Expense of Managing Assets, 28 ? The Tyranny of the Present and the Local, 30 ? The Thought That ?Church Is Different,? 31 ? The Future: Something You?re Moving Toward, or Something Coming at You? 32 2. Straight Talk about Your Assets 34 Land ? One of Two Things That Should Last, 36 ? Long-Term Investments ? The Other Perpetual Asset, 39 ? Buildings ? The Asset That Requires Resources, 43 ? Buildings ? The Asset That Provides Resources, 45 ? People Are Your Primary Current Asset, 46 ? Finally, Your Reserve Funds, 49 ? How It All Works Together, 50 3. Investments: The Other Permanent Asset 53 What Is an Endowment, and Should We Have One? 54 ? Some Cautionary Examples, 56 ? Responsibilities of Fiduciaries, 59 ? Some Dynamics You May Recognize, 59 ? Why Many Fail to Achieve Their Goals, 62 ? Many Parishes Forget about In?ation, 63 ? Total Return Investing, 67 ? Diversi?cation Helps Manage the Risks, 68 ? Determining the Asset Mix, 72 ? Strategic or Tactical Approach, 74 ? Figuring the Moving Average, 75 ? Buying Low and Selling High, 77 ? Some Ways It Can Work, 78 ? Report and Monitor, 80 ? A Summary of Points to Remember, 82 ? Conclusion, 88 7 8 8 Contents 4. Building Maintenance for the Long Term 90 Why Keep Up the Buildings? 91 ? Get Used to Thinking about It, 93 ? Capital Replacement, Capital Maintenance, and Capital Repair, 94 ? Look Around Regularly, 97 ? Get It While It?s Small, 97 ? Make Plans in an Orderly Way, 98 ? Do It Right, 99 ? Reserve for Capital Needs, 103 ? Keep Records, 110 ? Call on Assistance, 111 5. Outside Use of Your Buildings 113 Why Are You Letting Outside Groups Use Your Space? 114 ? ?We?ll Get People to Join Our Congregation,? 115 ? ?It?s Part of Our Outreach,? 116 ? Mixed Motives Can Make a Mess, 118 ? What Can You Afford to Let Others Use? 119 ? How Much Should They Pay? 121 ? Get It Clear and in Writing, 123 ? The Owner Proposes the Lease, 124 ? Insurance Matters, 125 ? Look Down the Road and around the Corners, 126 ? What about Taxes? 127 ? Do We Have to Get Approval? 128 ? Get the Assistance You Need, 129 6. Support from Your Members 130 The Lure of ?Other People?s Money,? 130 ? Bringing It Home, Keeping It Real, 133 ? Stewardship and Fund-Raising, 134 ? The Catalyst for Transformation, 136 ? Priming the Pump, 138 ? Put Your Money Where You Want Your Heart to Be, 139 ? From Obligation to Opportunity, 143 ? From Stewardship to Fund-Raising, 144 ? The Three Kinds of Giving, 145 ? Asking for Money, 146 ? Watch Your Language, and Here?s Why, 147 ? The Five Institutional Pitches, 149 ? Building on the Foundation, 158 ? Capital Campaigns, 159 ? Planned Giving, 164 ? Conclusion, 171
Library of Congress Subject Headings for this publication:
Episcopal Church -- Finance.