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FY2014 Pie Chart_web
- 1. Restricted contributions are giftsor bequests upon which a donor has imposed conditions for, or limitations of, use. The recipient organization must decide whether it can accept and administer a gift under the specified restrictions. Restrictions can be permanent, such as a gift into an enduring endowment fund where the gift must be invested but never spent. Or restrictions can be temporary, meaning the organization can spend the gift once it has satisfied the conditions specified by the donor. Only donors may place restrictions on contributions, and only donors may remove previously imposed restrictions. An organization can solicit restricted gifts; however, it is prohibited from restricting a donation any further or tighter than what a donor specifies or from spending the donation in a way that does not honor the donor’s stated intent. Accepting restricted gifts imposes additional responsibilities to account for and report on the use of restricted contributions, which increases administrative costs for the organization. Unrestricted contributions are general gifts or bequests to an organization that support its mission, but do not constrain or limit the organization as to how or when they are spent. They require no special accounting or reporting processes, and thus cost the least to administer. For the Lutheran Church—Missouri Synod, unrestricted gifts are used only to fund planned expenses authorized by the Board of Directors as outlined in the annual operating budget. General and Administrative NUTRITION FACTS: Property and insurance, external audit, Internal Audit, district audits, Accounting, Human Resources, purchasing, legal, Information Technology, copy center, mail room, building operations, telephone system, cafeteria, travel and meeting INGREDIENTS: Total budget: 9% Unrestricted contributions: 35% Restricted contributions: 65% Total contributions: $6,663,000 National and International Mission NUTRITION FACTS: Mercy Medical Teams, life and health ministry, deaconess training, disaster assistance, Ministry to the Armed Forces, recruiting and supporting missionaries, short-term missionary teams, theological training, partner-church support, human care, worship resources, agriculture training, international schools and congregations, church planting and evangelism, resource materials, LCMS Youth Gathering, rural and urban ministry, campus ministry, black and Hispanic ministry, church revitalization, school and youth ministry, Recognized Service Organization support, Specialized Pastoral Ministry, Servant Events, church- worker support INGREDIENTS: Total budget: 56% Unrestricted contributions: 6% Restricted contributions: 94% Total contributions: $40,183,000 13% NATIONAL & INTERNATIONAL MISSIONS 70% NATIONAL & INTERNATIONAL MISSIONS 8% GENERAL & ADMINISTRATIVE 4% SYNOD OFFICERS & ADMINISTRATION 4% ECCLESIASTICAL SERVICES & COMMISSIONS 5% MISSION ADVANCEMENT 1% COMMUNICATIONS 3% KFUO 5% PASTORAL EDUCATION 0% UNIVERSITY EDUCATION 13% GENERAL & ADMINISTRATION 17% SYNOD OFFICERS & ADMINISTRATION 9% ECCLESIASTICAL SERVICES & COMMISSIONS 11% MISSION ADVANCEMENT 14% COMMUNICATIONS 1% KFUO 5% PASTORAL EDUCATION 17% UNIVERSITY EDUCATION University Education NUTRITION FACTS: Concordia University System (10 LCMS colleges and universities, including reduction of the historic debt.) INGREDIENTS: Total budget: 4% Unrestricted contributions 100% Restricted contributions 0% Total contributions: $3,151,000 Pastoral Education NUTRITION FACTS: Theology conference, seminary subsidies, scholarships, pre- and post-seminary support, continuing education INGREDIENTS: Total budget: 5% Unrestricted contributions: 28% Restricted contributions: 72% Total contributions: $3,455,000 Synod Officers and Administration NUTRITION FACTS: President, vice-presidents, Koinonia Project, President’s Leadership Summit, secretary, Board of Directors, Board for International Mission, Board for National Mission, Council of Presidents, chief administrative officer, chief financial officer, chief mission officer, Concordia Historical Institute, Synod convention INGREDIENTS: Total budget: 7% Unrestricted contributions: 60% Restricted contributions: 40% Total contributions: $5,239,000 KFUO NUTRITION FACTS: AM and online broadcasting of Lutheran programming, live streaming, podcasts INGREDIENTS: Total budget: 2% Unrestricted contributions: 9% Restricted contributions: 91% Total contributions: $1,560,000 Communications NUTRITION FACTS: Public relations, branding, The Lutheran Witness, Reporter, Lutherans Engage the World, website, Reporter Online, social media, multi-media, documentaries, video, photography, Church Information Center, graphic design, writing, editing, media relations, crisis management, webinar support INGREDIENTS: Total budget: 4% Unrestricted contributions: 84% Restricted contributions: 16% Total contributions: $3,177,000 Ecclesiastical Services and Commissions NUTRITION FACTS: Commission on Handbook, Commission on Constitutional Matters, Commission on Theology and Church Relations, rosters and statistics, research, International Lutheran Council, Global Seminary Initiative, Wittenberg Project INGREDIENTS: Total budget: 6% Unrestricted contributions: 41% Restricted contributions: 59% Total contributions: $4,038,000 Mission Advancement NUTRITION FACTS: Donor stewardship, giving opportunities, donor updates, grant partnerships, donor receipting, gift processing, donor visits, missionary support, special initiatives, gift reporting INGREDIENTS: Total budget: 7% Unrestricted contributions: 41% Restricted contributions: 59% Total contributions: $5,116,000 THE WHOLE PIE $72,582,000 UNRESTRICTED $18,432,000 RESTRICTED $54,150,000 The operating budget of The Lutheran Church——Missouri Synod for fiscal year 2014, BY THE SLICE All percentages are rounded to the nearest whole percent. For example – 4.657% is shown as 5%. 19.343% is shown as 19% ©LCMS 2014