4.4.2. Understanding the Synod Budget

What follows is a line-by-line discussion of the budget proposal for FY2027-2028 with supporting details including the approved budget for FY2026-2027 and the actuals for FY2025-2026.

MISSION SUPPORT

The Mission Support section is neither income nor expense so far as the budget (properly speaking) is concerned. It is a mistake to think of congregational mission support as synod income and the share submitted to the Churchwide Organization (CWO) as expense. Mission support is what is given by parishioners for the work of all three expressions. One can imagine it as if a parishioner were cutting three separate checks: one to the congregation, one to the synod, and one to the CWO. Rather than doing exactly that, the congregation acts as receiver for all three expressions, keeping for its own work its portion and passing the shares for the other two expressions to the synod. The synod, in turn, keeps its own share and passes on to CWO its share. To convey this, mission support is presented as a section unto itself.

From Congregations	That which the congregations pass on from their receipt of unrestricted regular giving.
CWO Propotional Share Percentage	The amount set by the synod in consultation with the CWO to pass on the the CWO. Historically, this was set by a Churchwide continuing resolution at 55%. You will note that the actual for FY2025-2026 is short of the 30% mark. Pending a fiscal confidence review, any confirmed shortage will be transmitted to the CWO.
CWO Proportional Share Nominal	The nominal dollars, based upon the percentage of the expected mission support remittance from congregations, to be transmitted to the CWO.
Synod Share Nominal	The amount in nominal dollars retained for synod use. This line carries down to the income section.

INCOME

Mission Support Synod Share Nominal	Carried down from mission support section.
Mission Support Synod Only	Some congregations have indicated that they do not want their giving to go to the CWO. This began after the adoption of HSGT (2009).
Interest	Interest income.
Draw from Reserves	At one time, our budget worksheet included a live for a draw from reserves. Arguably, this was never income. Prior to 2000, it was common that we had a draw from reserves built into the budget to balance it. We have not needed to draw from reserves to fund budgeted operations for several years.

EXPENSE

Expense is divided into several subsections.

Polity

These expenses relate to polity functions (e.g., Synod Council)

Synod Assembly	We have a fund for SA, and it has several thousand dollars in it. Because we have been frugal (especially with having a one-day assembly), we’ve been able to draw upon this fund to keep the assembly free to registrants. Historically, the Synod Assembly line was a few thousand dollars. It was used to ensure sufficient funds to place down payments on facilities and meals and to partially subsidize the assembly. We have, with SA2026, figured costing to cover anticipated expenses associated with SA. We should no longer need to fund this line unless it is desired to subsidize.
Synod Council	Covers room & board and incidental expenses. At one time, it also covered mileage for participants. Covering mileage was dropped several years ago. This could be reinstituted. N.B.: doing so would require an increase to what is proposed. What is proposed is based upon an estimate for meals and lodging for one retreat. Some room & board associated with Synod Council was charged to travel in FY2025-2026.
Region 8	This line largely supports the part-time employment of our Region 8 staff person, the person who does the grunt work that keeps Region 8 programs moving. The amount is based upon baptized membership. There were several years in which no levy was asked by Region 8. The estimate is based upon the request for FY2026-2027 with inflation factored in. The amount for FY2025-2026 was an overestimation based upon pattern before the most recent recalculating of per capita apportionment.
Tri-Synod Archives	According to the constitution, we must maintain an archive. We do this in cooperation with SWPA and NWPA. The Tri-Synod Archives has requested support at $40 per congregation per annum through 2030 for operations. At 53 congregations, this comes to $2120. This amount is less than was anticipated in the budgeting for the current FY. Tri-Synod Archives also asked for $100 per congregation per annum for its endowment fund through the same period of time. Finance Committee did not recommend providing this until the three bishops reach an agreement on the matter and, then, using other sources (e.g., closing congregations or an appeal) to fund it. There is money set aside by SC for major upgrades to the Tri-Synod Archives following years of under funding.
WVCC	While the West Virginia Council of Churches could be considered a grant recipient, the synod is a voting member on the council, and support of the council represents our constitutional commitment to ecumenical work. An increase is asked because a new executive director has been hired, and additional support will contribute to stability in that regard. We are still not at the level of support that existed prior to the financial challenges of the late 2000s early 2010s.
Planned Giving	This line was moved to the program subsection in the budget. The line (where it appears here) will be eliminated this year or next.
ELCA Shared Risk Fund	This fund is easier to explain in conversation than writing. It relates to disciplinary action against clergy in which compensation during time of temporary suspension is provided from a joint fund of the synods and the CWO. This is being reinstituted, but no dollar figure has been set yet. $1000 is a guess.

Synod Programs

These expenses relate to activities of the synod that are not back office operations or payroll and also not grants to agencies and institutions.

Operational Committees	At one time, the synod had several committees. Most of these were eliminated in the mid-2000s. Some few persist in various states of activity. When there were several committees, this line was usually in the mid-$1000s and handled as a block with the Committee for Coordination and Evaluation charged with parceling out the funds to the committees (rather than each committee having its own line in the budget). This line also paid for travel and meals at what was called All-Committee Day. The recommendation is to retain the line at $1000 in case one of the few remaining committees is in need of support for a project.
Seminarian Aid	We have traditionally provided $1000 per annum to each seminarian enrolled full-time. We have no seminarians at this time, but we never know when we will get one.
Pastoral Care Pastoral Counseling Pastoral Care & Counseling	Pastoral Care was a fund used primarily for clergy in need. It has been used in the past for emergency financial assistance for prescriptions etc. Pastoral Counseling was at one time used to pay for the psych eval for seminary applicants. It was also used in those rare cases when a pastor was remanded for counseling for career evaluation. FinComm recommends combining these lines into a new Pastoral Care & Counseling line.
Rostered Leader Debt Reduction	Established by order of Synod Assembly, 1% of the expense budget funds this line which in turn funds a fund (which receives gifts from other sources as well). Clergy with educational debt from first-degree theological education can apply for distributions from the fund.
Rostered Education	Like the Synod Assembly Fund, a surplus is in the fund that this line supported. This line was a subsidy for the biannual synod clergy cont. ed event. Changes in that program, namely the clergy running their own program, suggested the elimination of synodical funding. This line is scheduled for elimination.
FCTE	First Call Theological Education is the synod’s share of the Region 8 FCTE Plenary Event and supplemental funding for FCTE activities with just the synod cohort. Meal expenses that should have associated with this line for FY2024-2025 were charged to travel.
BLWL/SLWL	Our lay worship leader programs once had required training sessions. They have not for several years. At this point, it is unclear whether any funding will be necessary to support the programs. It is recommended that the line be kept but unfunded in case the program shifts in this year.
ELCA Mandate	This was a category created a in the late 2010s. It was meant to be an umbrella category for a variety of expenses required by the ELCA, but it is better for our budgeting purposes to isolate and identify each line.
LARCUM	Lutheran-Anglican-Roman Catholic-United Methodist Conference is one of the biggest education events in which we participate. It is also one of the more expensive. Costs have varied wildly some years, reaching almost as much as $3000 to as low as $0. To deal with these fluctuations, we have created a LARCUM fund. This line will fund the LARCUM fund which will load balance across the years.
Grants to Congregations…	This line has not been used in over ten years. It is time to eliminate. It was once used to provide small grants to struggling congregations.
Tri-Synod Planned Giving…	This is part of our partnership with the ELCA Foundation to employ a specialist in planned giving for both the synod and our congregations. No increase in expense is anticipated.

Synodical Operations

This is the back office.

Rent	Rent is paid to St. Paul Lutheran Church, Morgantown, for an office on the lower level of its educational wing. Basic utilities are included (water, heat, electric). The move in 2019 resulted in a 67% reduction in rent and additional savings from not having to maintain a land line, our own internet, and additional utilities.
Telecommunications Software & Applications Software, Applications, Telecomm	Pretty much everything has become web-based except for the cell phone (which is currently a line off the bishop’s personal phone). Combining them makes sense as it is becoming increasingly difficult to tell the difference between swoftware, subscription services, and telecomm.
Supplies	This is stuff like paper, ink, folders, etc. We had an oversupply of many of these things that we have been using up. We’ve largely reached the end of that surplus. Coffee was also under this line, but no one in the office drinks coffee now.
Equipment	This was once two different lines, one for things like office equipment (computers etc.) and office furniture (chairs, filing cabinets, etc.). We are looking at a computer purchase for this year and possible another for next year. The one computer is at least 13 years old. It is suspected that the purchase of a printer in the spring of 2024 was accounted to software & applications. Awaiting verification.
Postage	We have very little postage expense. In FY2025-2026, postage was charged to supplies.
Financial Fees	This would be fees charged for having a business account at our bank and for other financial processing services (e.g., a wire of funds to Europe). The current budget amount is a hangover from the days those fees were higher because of services that have since been dropped.
Insurance	Last year’s budget overestimated.
Bookkeeping	With the reconfiguration of the Synod Office following Synod Assembly 2019, the Office Manager position was eliminated and a bookkeeping service engaged on a contractor.
Clerical Services	A few years after the Synod Office reconfiguration, it was determined that period clerical support was needed. This supports contracting clerical support on a project basis.
Event Planning	Also part of the Synod Office reconfiguration, this line was funded to contract event planners. While not used to date, it is expected to be used in the future to improve human resources allocation.
Professional Services	Payroll services have been charged to this line, but other professional services that might be contracted could be as well.
Legal Services	We hope never to have major legal expenses, and this line, at its level of funding, would certainly be insufficient. As a synod of the ELCA, we have an annual payment to CT Corporation for its services.
Audit	We need to keep this in place for when we do get an audit done.
Travel	Travel is much more than than mileage. Mass transit, vehicle rental, and parking are included. Also included is room & board and hospitality. Because this line has so many things associated with it, some lodging and meals that were chargeable to other lines (e.g., Synod Council and FCTE) where charged here in FY2025-2026.

Staff & Personnel

The only staff listed here is the bishop. The D.E.M. is funded by a non-budgetary grant. Bookkeeping, clerical support, etc. are all contracted services listed under Synodical Operations.

Salary Housing Social Security	Figured according to the approved clergy comp package for 2026 with 32 years seniority at 150% for bishop differential and a projected 2.8% COLA increase.
Benefits	Calculated on a presumed increase of 4%. No one really knows what the increase will be.
Workman’s Comp	Based upon projection for next year. This year’s budget will likely prove to be an overestimation.
Continuing Education	This follows guidelines.

Grants

Our grant recipient agencies include

• United Lutheran Seminary
• Lutheran Campus Ministry at WVU
• Caroline Furnace Lutheran Camp and Retreat Center
• Camp Luther
• Community Lutheran Partners, Inc.
  

For all entities on the list with any money currently designated, a 5% increase is recommended. The grants for campus ministry on territory supported things like Pr. Sally Bartling’s Work at Potomac State. No one has asked for support for this in several years.

Misc Expense

The only miscellaneous expense in FY2025-2026 was the funding for a synodical young adult to attend the Lutheran World Federation Wittenberg Seminary for Lay Leaders.

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