A summary of the information below is found in the Managing and Reporting Chapter Operating Funds quick-reference guide, which is located at www.thrivent.com > Members/Chapters > For Chapter Leaders > Tutorials/Quick References. Chapter leaders are encouraged to print a copy of this guide and refer to it at chapter meetings.

Chapter operating funds are used to "operate" the chapter and are intended for four key purposes:

1. Administrative expenses.
2. Member events/Awareness.
3. Volunteer recognition.
4. Service team seed money.

Note: See page 2 of the Managing and Reporting Chapter Operating Funds quick-reference guide for examples of expenses for each purpose stated above.

Following is important information about:

• Planning/budgeting chapter operating funds.
  
  
• Appropriate and effective uses of chapter operating funds.

Planning/budgeting operating funds
At one of the chapter’s first meetings of the year, chapter leaders should discuss and develop a budget for use of operating funds. It is important that chapter leaders budget their funds appropriately so they have enough to cover chapter expenses that may occur throughout the year:

• The chapter leadership board is responsible for budgeting how its operating funds will be used keeping in mind that all spending of chapter funds must be reasonably intended to carry out the purposes of the chapter. See the Managing and Reporting Chapter Operating Funds quick-reference guide for:
  
  
  • Suggestions on what percentage of operating funds should be used for each of the four purposes stated above.
  • Guidelines on how to group and designate expenses.
  • Information about tracking and reporting chapter operating funds transactions online in the Manage Chapter Operating Funds area on the Chapter Leadership Administration page.
  
  
• Operating funds are provided each year and are separate from the chapter Care program funds, which are intended for benevolence purposes. (See the Managing and Reporting Chapter Operating Funds quick-reference guide for additional information about the differences between operating funds and chapter Care program funds.)
  
  
• Operating funds are intended to be used in the year they are received. As a general rule, no more than 10 percent of the chapter’s annual allocation should be carried forward to the next year.
  
  
• Chapters must keep receipts for all expenses for seven years and document what each expense was used for.
  
  
• The chapter leadership board approves all expenses for the chapter.
  
  
• When an expense is incurred, the person who incurred the expense submits a receipt to the financial director or assistant financial director, who then reimburses the person.

  Note: Chapter leaders seeking reimbursement should complete the Chapter Leader Expense Reimbursement Request form (PDF, 272K)  |  (Word, 79K) and submit it, along with the receipts, to the financial director or assistant financial director. This form is located at www.thrivent.com > Members/Chapters > For Chapter Leaders > Tutorials/Quick References.
  
  

• Operating funds expenses are reported online by the chapter leadership board in the Manage Chapter Operating Funds area on the Chapter Leadership Administration page.

Appropriate and effective uses of chapter operating funds
Here are some appropriate and effective ways chapters are using their operating funds to help their chapters perform efficiently and to increase awareness of the chapter and chapter activities:

• Pay administrative expenses such as postage, supplies and high-speed Internet service for chapter business.

  Important guidelines about mileage reimbursement: In some cases, chapter leaders may feel reimbursement for mileage is appropriate.

  • Appropriate use: Operating funds can be used to reimburse chapter leaders for travel involved in performing the administrative duties of their chapter leadership role, primarily travel to and from chapter meetings and training.

  If the chapter leadership board votes to approve reimbursement for travel expenses at a rate higher than the 14 cents per mile allowed by the IRS as a deduction for the use of a vehicle for charitable purposes, the chapter leaders being reimbursed should:

  • Keep accurate records/receipts for travel expenses incurred as the result of their leadership role.
  • Discuss with their tax advisor whether any portion of their reimbursement must be claimed as taxable income.

  For 2008 IRS standard mileage rates, see this document on the Internal Revenue Service Web site (updated 6/23/08).
  
  

  • Inappropriate use: Operating funds are not intended for and should not be used to reimburse service team members for mileage incurred conducting fund-raisers or hands-on service activities. When leaders are involved in benevolent activities, they are participating in a service team member role, not a chapter leadership role. Funds are not available to reimburse mileage to service team members involved in fund-raising or hands-on service activities.
  
  
  
  • Documentation required for mileage reimbursement: The chapter leader requiring reimbursement should complete the Mileage Reimbursement section of the Chapter Leader Expense Reimbursement Request form (PDF, 272K)  |  (Word, 79K) and provide it to the chapter leadership board to be filed with the chapter's receipts to support any mileage reimbursements.
  
  
• Pay a professional, independent auditor to audit the chapter's books if you are unable to find a committee of volunteers to perform this annual task.
  
  
• Support member events such as chapter meetings and annual chapter leader elections (e.g., refreshments for a meeting or election event).
  
  
• Provide a chapter service team with seed money. This appropriate use is primarily intended for community service teams conducting a chapter-hosted activity and needing money up front for expenses, as they request their funding via the chapter. The chapter leadership board may vote to either: 1) provide a "loan" to the service team, getting reimbursed with dollars from fund-raising proceeds; or 2) provide the funding without expectation of being reimbursed.
  
  It's also appropriate to use operating funds to supplement a chapter-hosted fund-raiser when all Care Abounds in Communities® funding has been allocated to other activities and no funding exists for an activity presented to the board that they wish to support.
  
  Note: It is recommended that the amount of operating funds used as "seed money" does not exceed 10 percent of the chapter's operating funds received for the year.
  
  
• Recognize volunteers. This use of operating funds is strongly encouraged. Ideas include: give a donation in the name of a volunteer; put flowers on the altar of a volunteer’s church; purchase a meaningful gift as a token of appreciation (Note: It is preferred that the cost of any gift be $25 or less per volunteer); hold an annual recognition event using operating funds to provide refreshments.

  It’s also acceptable to use operating funds to acknowledge the work of the current elected leadership board. Some chapter leadership boards have gone to dinner as a group (at a reasonable cost), with spouses, to celebrate their accomplishments for the year.
  
  

• Pay for publicity materials. Publicity is the best way to increase awareness of your chapter and chapter activities. Many promotional and publicity items and personal imprint items (e.g., promotional merchandise, chapter calling cards, letterhead and envelopes) are available in The Store and/or on the "Order Chapter Supplies" page in Chapter Leadership Administration.
  
  
• Support chapter and Thrivent Financial presence in local congregations. Provide a specified amount to each congregation for:
  • Awareness events hosted by Thrivent Financial for Lutherans (e.g., Sunday morning coffee hours).
  • Ordering Thrivent Financial logo items they can use for Thrivent Financial-hosted activities (e.g., Thrivent Financial aprons, table-top signs or banners).

  This is a great way to build relationships and understanding of the Thrivent chapter system.
  
  

• Pay teleconference expenses for chapter leader meetings or for connecting with congregational coordinators.
  
  
• Support chapter membership social gatherings and educational seminars/workshops. What better way to make your members feel a part of their chapter than by hosting events that bring them together? Many chapters hold an annual meeting to review the past year and announce plans for the next. Some do this in combination with their annual chapter elections.
  
  Educational workshops: Some chapters offer an educational program. Chapters may consider supporting the following Thrivent Financial workshops that are led by a Thrivent Financial representative or other trained facilitator:
  
  
  • More Than Money Matters^SM
  • How to Thrive in Retirement^SM
  • Who is Thrivent Financial for Lutherans?
  • My Legacy Matters:  Living and Planning a Meaningful Legacy
  • From Me to We:  Working Together to Create Your Financial Future
  • Intermission:  Embracing Life Transitions and Planning for the Future
  • My Life, My Plan:  Creating a Life Plan Based on Your Values
  • Charitable Giving:  How to Make a Difference by Giving Back
  • Parents, Kids and Money Matters
  • Parents, Teens and Money Matters

With the approval and desire of the chapter leadership board:

• Chapter operating funds can be used to support educational workshops, such as paying for refreshments, meal, pens/pencils, workbooks, invitations, etc. (Note: While chapters may pay for workbooks, the Thrivent Financial representative needs to order them.)
• Chapter newsletters and chapter Web sites can be used to announce an educational workshop.
• Chapter operating funds can be used for the promotion of the workshops (e.g., bulletin inserts, mailings, posters, temple talks).
• Chapter members can volunteer at workshops (e.g., help with pre-registration of attendees, help with the pre-workshop follow-up phone calls to attendees to encourage attendance, etc.).
• More than one chapter and/or more than one congregation can cohost a workshop.

See the Thrivent Financial educational workshops page in CHIP for more details.

BUILDING AWARENESS, UNDERSTANDING AND FELLOWSHIP AMONG CHAPTER MEMBERS IS A GREAT USE OF OPERATING FUNDS.
Any use of operating funds that is not in the spirit of building awareness, understanding and fellowship among chapter members is inappropriate. Examples of inappropriate uses of operating funds include:

• Hiring people to do chapter or chapter activity work. Exception: hiring an independent professional auditor for the annual audit of the chapter's financial records and activities.
• Depositing funds into other accounts/investments.
• Accumulating funds for a "rainy day."
• Using operating funds to promote a Thrivent Financial representative or the sale of a financial product.
• Providing outright grants to individuals or organizations.
• Paying chapter leaders for performing their chapter leader duties.
• Purchasing equipment such as a computer, popcorn popper or beverage dispenser.