St. Ambrose Financial Services, Inc.

 

 

P.O. Box 4004
La Crosse, WI  54602-4004

 

Phone: (608) 791-2669
Fax: (608) 787-8068
Executive Director: Dennis Herricks
Email: dherricks@stambrosefinancial.com

 

 


 

 

Parish Finance Manual [Fin]

 

Table of Contents

 

Introduction

 

  1.  Annual Report

    1.  Contact Office of Temporalities 608.791.2668 or 608.791.0171

  2. Parish Accounts and Financial Controls

    1. Review of Parish/School Accounts and Financial Control Guidelines

    2. Catholic Mutual Parish/School Financial Review Verification Form

    3. Internal Control Checklist

    4. Report of the Preparatory Commission on Church Administration of Temporal Goods (Fifth Diocesan Synod) and Fourth Diocesan Synod Temporal Goods of the Church

    5. Scrip Handling Guidelines

    6. Scrip Inventory

    7. Permission for Child/Ward Delivery of Scrip and Waiver of Claim

  3. Deposit and Loan Fund

    1. Deposit and Loan Fund Policy

    2. Loan and Security Agreement

    3. Deposit and Loan Fund Interest Rates

  4. Investment Policy and Endowment Trusts

    1. Overview

    2. Diocese of La Crosse Investment Policy

    3. Endowment Trusts

      1. Sample Letter Advising Procedures for Establishing an Endowment Trust

      2. Endowment Trust Policy Statement and Norms

      3.  

      4.  

      5.  

      6. Endowment Trust Annual Report

    4. Amended and Restated Endowment Trust Prototype Document

    5. St. Ambrose Financial Services, Inc. Master Trust Overview

  5. Building Improvements

    1. Procedure for Routine Improvement Projects

    2. Building and/or Renovating Churches

      1. Policy and Procedure for Building or Renovating

      2. Checklist for Capital Improvement Projects

      3. Top 10 Suggestions to Expedite Contract Review

      4. Amended Building Moratorium

    3. Improvement Authorizations

      1. St. Ambrose Financial Services, Inc. Improvement Authorization (Form)

      2. St. Ambrose Financial Services, Inc. Improvement Authorization (Sample Completed Form)

    4. Sample Certificate of Insurance

    5. Contract Review Procedure

    6. Catholic Mutual Group's Construction Contract Guidelines

      1. Addendum to Construction Contract

      2. AIA Documents (Needed Deletions to Various Construction Contracts)

    7. Certificate of Independent Contractor Status

  6. Ledger Pages - Insurance Coverage of Church and School Buildings

    1. All Risk Insurance Overview

    2. Building Report Form and Building Report Guide (For major building projects, for example, construction of a new church.)

    3. Building Report Form-Minor Building and Building Report Guide-Minor (For building renovations/restorations to existing buildings.)

    4. Building Report Form-Residential and Building Report Guide-Residential (For construction/renovation of rectory/rectory garage, etc.)

  7. Catholic Mutual Group Parish Risk Management Manual

    1. Preface

    2. Premises Liability

      1. Overview

      2. Slips, Trips and Falls - Some Basic Information

      3. Slips, Trips and Falls - Safety Survey

      4. Slips, Trips and Falls - Ice and Snow Removal Procedures

      5. Winter Maintenance Log

    3. Preventative Maintenance

      1. Overview

      2. Preventative Maintenance Checklists

      3. Safety "Self Inspection Report"

      4. Boiler Operations Overview

      5. Boiler Log

      6. Boiler Start-up Checklist

      7. Air Conditioning - General Information and Start-up Checklist

      8. Summer Maintenance Checklist

      9. Procedures to Follow Regarding Vacant and/or Unoccupied Buildings

    4. Mold Prevention

      1. Overview

      2. Steps to Reduce Roof Leaks

    5. Security

      1. Overview

      2. CUP II Security Policy - Controlled Entry and Access to Facilities and Emergency Response Guidelines

      3. Wisconsin's Conceal and Carry Weapons Law

        1. Pastoral Guidance on Conceal and Carry Law

        2. Conceal and Carry Fact Sheet

        3. Catholic Mutual Group Memorandum on Wisconsin's New Concealed/Carry Weapons Laws

    6. Fire Prevention

      1. Overview

      2. Warnings of Potential Electrical Hazards

      3. What You Can Do to Keep Your Electrical System Safe

      4. Smoke Alarms - A Small Price to Pay for Life-Saving Protection

    7. Emergency Procedures

      1. Overview

      2. Emergency Phone Numbers (Form)

      3. Emergency Plan

      4. First Aid

      5. Health and Safety

      6. Bomb Threats

      7. Fire

      8. Tornadoes and Earthquakes

      9. Traffic Safety

      10. Bus Safety

      11. Suicide and Death

      12. Disruptions

      13. Crisis Management Tips

    8. Lease and Facility Usage Contract Guidelines

      1. Addendum to Lease

      2. Facility Usage/Indemnity Agreement

      3. Adult Hold Harmless/Indemnity Agreement

      4. Sample Real Estate Lease

    9. Guidelines for Parish Hall Rental/Usage

      1. Safety Guidelines for Parish Hall Rental/Usage

      2. Sample Rental Agreement

      3. What Is Special Events Coverage?

      4. Application for Special Events Coverage

      5. Unaffiliated Organization Agreement

      6. Liquor Liability Insurance Form - K&K Insurance Group

      7. Sexual Abuse or Sexual Molestation Liability Coverage Request - K&K Insurance Group

    10.  Parish Festivals

      1. Guidelines - Parish Festivals

      2. Online Training - Catholic Mutual Group

      3. Festival and High Risk Events - Best Practices Checklist

      4. Parish Festival Vendor Hold Harmless/Indemnity Agreement

    11. Request for Certificates of Insurance - Liability

    12. Vehicle Safety Program

      1. Overview

      2. Vehicle Safety Policy

        1. Policy

        2.  Be Smart - Drive Safe, Required Online Defensive Driving Course

      3. Employee Driver From

      4. Volunteer Driver Form

      5. Checklist for Employee/Volunteer Vehicle Use

      6. Parish-owned Vehicles

      7. Passenger Van Use Policy

    13. Employee Safety

      1. Overview

      2. Employee Safety Policy

      3. Reducing Employee Injuries and Safety Orientation Checklist

      4. What's Your Safety Attitude

      5. Leading Causes of on-the-job Injuries

      6. Written Injury Prevention Program

      7. Workplace Safety Survey

      8. Slips, Trips and Falls

      9. Portable Ladders and Ladder Safety

      10. Scaffold Safety

      11. Guide to Safe Lifting

      12. Safe Chemical Handling and Hazard Communication Program

      13. Worker's Compensation Guidelines

      14. Worker's Compensation - Accident Investigation Report

      15. Employer's First Report of Injury or Disease

      16. Worker's Compensation Insurance - Audit Questionnaire (Form)

    14. Wrongful Termination

      1. Overview

      2. Employment Practices Liability Coverage

    15. Youth Programs/Field Trips

      1. Overview

      2. Field Trip (Statement of Policy)

      3. Adult Comprehensive Medical Release and Permission Form

      4. Child Comprehensive Medical Release and Permission Form

      5. Field Trip Transportation Policy

      6. Field Trip Driver Information Form

      7. Offsite and/or Overnight Event Checklist

    16. School Violence Prevention and Safety Procedures

      1. School Violence Prevention and Preparedness: A Planning Guide for Schools

      2. Bloodborne Pathogens Exposure

    17. Travel/Trips

      1. Diocesan vs. Non-Diocesan

      2. Worldwide Travel Program

      3. International Casualty Program

      4. Catholic Mutual Global Companion Services

    18. Claim Reporting Procedures

      1. Overview

      2. Property Loss

        1. Overview

        2. Incident Investigation Report for Physical Damage

      3. Liability Loss - Non-Employee

        1. Overview

        2. Incident Investigation Report for Injuries to Non-Employees

      4. Worker's Compensation - Employee

        1. Employer's First Report of Injury or Disease

    19. Volunteers

      1. General Information

    20. Parish Nurse Program

      1. Catholic Mutual Guidelines for Parish Nurse/Health Ministry Programs

      2. Health Care Institution Hold Harmless/Indemnity Agreement


  8. Benefits Provided

    1. Church Unemployment Pay Program

      1. Overview

      2. Brochure

    2. Lay Employees Retirement Plan

      1. Defined Benefit Plan (Frozen) - Brief Summary of Plan Provisions

      2. Mutual of America 403(b) Thrift Plan (Effective January 1, 2007)

        1. 403(b) Thrift Plan Highlight Sheet

        2. Employee Enrollment Form for Thrift Plans and Consent to Receive Electronic Documents

        3. Beneficiary Designation Form

        4. Section 403(b) Thrift Plan Salary Reduction Agreement

        5. Thrift Plan Change in Allocation and Transfer Form

        6. Request for Change of Address and/or Name Change Form

    3. Priest Group Health and Dental Insurance Information Packet

    4. Health Insurance - Lay Group Medical, Dental, Life and Voluntary Long Term Disability

      1. Health Plan - Overview 

      2. HSA Qualified Plan
             a)   FAQ's
             b)   HSA Trust Account Contribution Election Form

      3. Enrollment Form
             a)   General
             b)   Catholic Charities
             c)   Shrine

      4. Change Form
             a)   General
             b)   Catholic Charities
             c)   Shrine

      5. Prescription Drug / Pharmacy Plan
             a)   Provider Overview
             b)   Mail Order Registration Form
             c)   Mail Order Switch Form

      6. Vision Care Discount by Delta Dental

      7. Voluntary Life Insurance
             a)   Overview
             b)   Summary of Benefits
             c)   Enrollment Form For Group Insurance
             d)   Evidence of Insurability Cover Sheet

      8. Voluntary Long Term Disability
             a)   Overview
             b)   Summary of Benefits
             c)   Enrollment Form For Group Insurance
             d)   Evidence of Insurability Cover Sheet
           
        e)   Voluntary LTD Fact Sheet
              f)   Voluntary LTD Premium Calculation

      9. Glossary of Health Coverage and Medical Terms   

    1. Medicare Part D (Prescription Drug Coverage)

      1. Memorandum

      2. Important Notice about Your Prescription Drug Coverage and Medicare

  9. Federal and State Poster Requirements

    1. Requirement on Posting Federal and State Employee Information

    2. The Uniformed Services Employment and Re-employment Rights Act

  10. Tax Exempt Property Reporting

    1. Overview and Instructions

    2. Single Parcel Tax Exemption Report Form

    3. Multi-parcel Tax Exemption Report Form

  11. Tax Information

    1. Hawkins Ash CPAs Federal and Wisconsin Tax Information for Calendar Year-end

      1. General Information

      2. Sample W-2s and W-3

      3. General Instructions for Forms W-2 and W-3

      4. Employer's Quarterly Federal Tax Return (Form 941) and Instructions for Form 941

      5. Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Form 4361)

      6. Self-Employment Tax, Schedule SE (Form 1040)

      7. Instructions for Schedule SE (Form 1040)

      8. Estimated Tax For Individuals (Form 1040-ES)

      9. Notice 1036: Early Release Copies of the 2016 Percentage Method Tables for Income Tax Withholding

      10. Certain Gambling Winnings (Form W-2G)

      11. Instructions for Forms W-2G and 5754

      12. Raffles and Gaming

        1. State of Wisconsin Department of Administration-Gaming - "So your organization is thinking about conducting BINGO. . . ."

        2. Wisconsin Bingo Law Requirements

        3. State of Wisconsin Department of Administration-Gaming - Bingo License Information and Application

        4. State of Wisconsin Department of Administration-Gaming - "So your organization is thinking about conducting RAFFLES. . . ."

        5. State of Wisconsin Department of Administration-Gaming - Common Questions Regarding Raffles

        6. Is Your Non-Profit Considering Holding a Raffle?

        7. Sample Ticket Formats

        8. Important Reminders

        9. State of Wisconsin Department of Administration-Gaming - Calendar Raffle Requirements

        10. State of Wisconsin Department of Administration-Gaming - "Duck Race" Raffle

        11. Statutory Requirements for Raffles in Wisconsin

        12. Wisconsin Administrative Code for the Conduct of Raffles in Wisconsin

        13. Wisconsin Statutes, Chapter 563 - Bingo and Raffle Control 

      13. Form 1099-MISC

      14. Instructions for Form 1099-MISC

      15. Payment Card and Third Party Network Transactions (Form 1099-K)

      16. Instructions for Form 1099-K

      17. Wisconsin Department of Revenue - Guide to Wisconsin Wage Statements and Information Returns

      18. Wisconsin Department of Revenue - Annual W-2 Reporting and Annual 1099-R, 1099-MISC, and W2-G Reporting

      19. Independent Contractor (Self-Employed) or Employee?

      20. Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Form SS-8)

      21. Instructions for Form SS-8

      22. Request for Taxpayer Identification Number and Certification (Form W-9)

      23. Instructions for Employment Eligibility Verification and USCIS Form I-9

      24. Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting (Form WT-4)

      25. Wisconsin Department of Revenue - Using My Tax Account

      26. Annual Giving Acknowledgment

      27. Noncash Charitable Contributions (Form 8283)

      28. Instructions for Form 8283

      29. Donee Information Return (Form 8282)

      30. Federal Taxes Weekly Alert, "Churches cautioned on penalties for participating in disguised tuition plans"

      31. Records Retention

      32. Taxation for "Foreign" Priests

      33. Internal Revenue Service - The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations

      34. Social Security - Helpful Hints to Forms W-2c/W-3c Filing

      35. Corrected Wage and Tax Statement (Form W-2c)

      36. Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Form 941-X)

      37. Instructions for Form 941-X

      38. Sample of Completed Form 941-X

    2. Stipends for Volunteers

    3. Cash Payments to Individuals and "Independent Contractors"

    4. Funeral Services

    5. Group Ruling by the Internal Revenue Service - Revenue Procedure 75-50, Lobbying Activities and Political Activities

    6. Politics and the Pulpit: A Guide to the Internal Revenue Code Restrictions on Political Activity of Religious Organizations

    7. Important Tax Advice: Substantiation and Disclosure Provisions of the Omnibus Revenue Reconciliation Act of 1993

    8. Internal Revenue Service Tax Guide for Churches and Religious Organizations

    9. State of Wisconsin Department of Revenue Sales Tax Exemptions for Nonprofit Organizations

  12. Compensation of the Clergy in the Diocese of La Crosse

    1. Decree Promulgating Norms for the Compensation of the Clergy

    2. Priests' Salary Schedule

  13. Information for Incoming Pastors

    1. Information Inventory of the Parish for the Incoming Pastor/Administrator

    2. Practical Steps for the Incoming Pastor/Administrator