Calvary Exists to Glorify God through Transforming Ordinary People into Fully-Equipped Followers of Christ.
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1 Calvary Exists to Glorify God through Transforming Ordinary People into Fully-Equipped Followers of Christ. Annual Business Report November 24, Your generosity will result in thanksgiving to God. 2 Corinthians 9:11b (NIV)
2 Table of Contents I. Agenda 1 II. Minutes of Previous Meeting 2-3 III. President s Report Don VanSickel 4 IV. Senior Pastor s Report Pastor Ted Duncan 5 V. Business Administrator s Report & Financial Statements...Mark Rutkoskie a. Business Administrator s Report 6-7 b. Comparative Statement of Financial Position 8 c. Comparative Statement of Support and Revenues over Expenses and Changes in Fund Balances 9 d. Comparative Statement of Support and Revenue over Expenses Projected For 2013 to 2013 Budget and 2014 Budget 10 VI. Budget for Pages
3 Agenda November 24, 2013 I. Call to Order.. Don VanSickel II. III. IV. Special Music..Pastor Rob Tompkins Opening Prayer.... Pastor Don Bertrand Approval of 2012 Business Meeting Minutes Don VanSickel V. Introduction of Elder Team, Referencing Reports.....Don VanSickel VI. VII. VIII. IX. Confirmation of Elder Leadership Team Members.. Financial Report & Adoption of New Budget...Terry Treiberg Confirmation of Elder Leadership Team Member Results.. Comments and Adjournment. Pastor Ted Duncan Page 1 of 11
4 CALVARY BIBLE CHURCH ANNUAL BUSINESS MEETING - MINUTES Date: November 18, 2012 Time: 7:18 PM in Church Sanctuary Elders Present: Pastor Don Bertrand Jim Childress Pastor Ted Duncan Daran Francis Kent Scott Terry Treiberg Pastor Steve Truitt Don VanSickel Dan Vaughn Elders Absent: None Additional Pastors Present: Pastor Rob Tompkins Pastor Troy Hess Staff Present: Vince Eagle Paula Francis Karen Harvey Shay Hess Diana Kane Mark Rutkoskie Sue Sabaloni Dwight Tackett Mindy Tharp Church Members Present: 118 Attendees I. There being a quorum, the meeting was called to order at 7:18 PM by Elder Team President Don VanSickel. II. Pastor Rob led the congregation in singing the hymn We re Marching to Zion. Elder Kent Scott offered an opening prayer. III. Elder Don VanSickel referenced the minutes of the 2011 Annual Business Meeting which were included in a packet that attendees received as they entered. Motion by Sterling Cole to accept the minutes as written in the aforementioned packet. Seconded by Bailey Abbott. A short discussion followed, and it was recommended by Paula Francis that Karen Harvey s name should appear on the list of Staff Present. The motion was amended and seconded. A voice vote was then held. Unanimous approval. Page 2 of 11
5 IV. Elder Don VanSickel introduced to the attendees all of the currently-serving Elders and their spouses. Don referenced his Annual Elder Leadership Team Report and the Annual Pastor Leadership Team Report which were included in the packet that attendees received as they entered. V. Elder Don VanSickel presented a letter of thanks to Elder Jim Childress, who is retiring from the Elder Leadership Team. VI. VII. VIII. IX. Elder Daran Francis explained the Elder rotation process and Elder Don VanSickel was presented to the attendees for re-confirmation for a new 3-year term. Voting was then done by paper ballot. Don was approved by at least a 2/3 majority of the voters. Elder Terry Treiberg introduced and explained the proposed 2013 CBC budget. Terry acknowledged CBC Business Administrator Mark Rutkoskie and the Financial Stewardship Team for their work on the 2013 budget. Terry offered to answer any questions concerning the proposed 2013 budget, but none were voiced. Motion by Rod Kane to accept the proposed 2013 budget as presented in the aforementioned packet. Seconded by Tim Brandon. A voice vote was then held. Unanimous approval. Pastor Steve Truitt offered a closing prayer. Meeting 7:46 PM. Page 3 of 11
6 President s Report Don VanSickel Greetings to the faithful members of Calvary Bible Church, It continues to be my honor to be a member of the Elder Leadership Team, a group of God-fearing, hard-working men who are dedicated to serving the Lord and His church here at Calvary. As described in 1 Peter 5:1-4, and spelled out in our CBC By-laws, the members of the Elder Leadership Team eagerly act as overseers and shepherds, offering our support and encouragement to the pastors and staff who so capably direct the function of this church. Tonight as we review the state of the church, I trust you will celebrate with us all that God is doing here at CBC. As we reflect on the last 11 months, we see that the Lord continues to bless Calvary Bible Church and for that we remain truly thankful. Just looking around the campus, we see the faithfulness of God and His people starting with the many different Nehemiah projects that have been completed or are underway. Externally, CBC has received a bit of a face lift with the repair and repainting of the buildings, and the addition of playground equipment and shade sails to the courtyard of our Children s Ministry area. As you walk through doors here and there, you will see refurbished classrooms upstairs, the platform in the Worship Center has been renovated and re-carpeted, and we have a new baptistry. Additionally, what you will not see, except in the increased productivity of our staff, is the addition of new IT equipment such as new computers and a new server. All of this is possible through your faithful giving and the Lord s provision. In addition to the physical revitalization, we are also seeing a renewal of sorts in our ministries as we go through this period of transition. Our purpose here at Calvary is to glorify God through transforming ordinary people into fullyequipped followers of Christ and we seek to do so with every active ministry. With the change in our Sunday morning service schedule, the additional LifeStage classes being offered are exceptionally well-attended and relationships in our church family are growing stronger. Recently we saw the rescheduling of Celebrate Recovery, an important ministry here at CBC, to a new night, which opens the doors to new opportunities for fellowship and teaching during the week. Though the shift is new, the change has been well-received and we are excited about what is ahead. This evening we will vote to confirm two Elders for new three year terms of service: lay elder, Daran Francis, and Pastor Dave Buck. With their confirmation this evening, and as we start the new year, the 2014 Elder Leadership Team will have seven members (three pastors and four lay elders): Pastor Ted Duncan, Pastor Don Bertrand, Pastor Dave Buck, Daran Francis, Terry Treiberg, Don VanSickel, and Dan Vaughn. As they step down, we would like to extend our heart-felt thanks to both Kent Scott and Pastor Steve Truitt for their years of valuable service on the ELT. It is the goal to add another lay elder to the team, and we will use the months ahead to carefully lead potential nominees through a significant vetting process before presenting a qualified candidate to the congregation for confirmation. As 2013 comes to an end, I am again thankful for the opportunity and privilege of serving the Lord and our church as an Elder. It is with great anticipation, hope, and trust in God s perfect will that I look forward to changes coming our way here at CBC. Respectfully submitted, Don VanSickel Don VanSickel Page 4 of 11
7 Annual Senior Pastor s Report As we come to the close of another year, I look back with deep gratitude for the faithfulness of our God and that of His people here at Calvary Bible Church. Your steadfastness has been of great encouragement to me and Marge during these years of transition, especially with all the changes which have occurred in our staff. When many church members might have bolted and run, you have remained active and committed to our Lord and to our church s mission. Last year, I wrote of all the new people we had added to our staff. Thankfully, I don t have to write such a letter again. Our staff has remained intact and united, and the Lord is blessing our combined efforts. The only position that remained vacant at the close of 2012 was that of our Associate Pastor in charge of Family Ministries. That position has now been wonderfully filled with the addition of Pastor Dave Buck last spring. He has stepped in and done a great job in shoring up our family ministries and adult classes, and God has used his inspiring messages to inform and challenge us through His word. As we look forward to 2014, we can be assured that the Lord will continue to lead us, the sheep of His pasture, and to meet our every need as we submit to Him and follow in His footsteps. Following Him sometimes leads us into unfamiliar territory. Next June, that path will lead us to the point when we will be asked to consider selecting a new man as our chief under shepherd. In nearly sixty years, Calvary Bible Church has had only three Senior Pastors, a fact that most churches would find hard to even imagine. But as I turn seventy next month, I realize it s time for me to step back and let another man take up that role of responsibility. I will continue on in doing much of what I ve done over the past quarter of a century, but it s time for a younger man to shoulder that greater task of leadership. I firmly believe Dave Buck is that man. Along with our Elder Leadership Team, and the support of the rest of us pastors and a faithful congregation, I m convinced he will be able to lead us on to even greater accomplishments in the future. Speaking of the future, the Lord tells us we can expect an average of seventy years, and with an added measure of strength, perhaps eighty years (Psalm 90:10). I ve reached that first milestone, and with His grace and strength, I have my sights set on the latter one. I d love to hang around and see what great things God has in store for us who are called by His Son s dear name here at Calvary Bible Church. In His matchless love, Pastor Ted Page 5 of 11
8 Business Administrator s Report As you review this report you will notice two things: 1) even though our giving is equal to or a little over the previous year we, are not without our challenges, and 2) generosity is evident in the giving by many in our church, not only in their finances but in their time, as we endeavor to advance God s Kingdom. We, in fact, have a very generous church family. Your faithful giving allows the ministry of Calvary Bible to continue to show the love of Jesus to Bakersfield. However, because we want to grow our ministries, and because of the increasing cost of maintaining our aging facilities, we know that our financial needs in the coming months and years will grow as well. We encourage every church member to seriously consider the practice of biblical stewardship and tithing so that we can meet these important needs. In so doing, we will be able to see the incredible things that God wants to do through Calvary Bible Church. Attendance: The average Sunday attendance for 2013 year-to-date is 588, which is 43 less than However, we have seen an upward trend since September with the average attendance for November reaching 642. Financial Statements: The attached reports show the financial position, revenues, and expenses for the years ending December 31, 2011 & 2012, and the ten months ending October 31, The following table is a simple cash recap for year ending December 31, 2012, and the current year ending October 31, /31/ /31/2013 Total Revenue $2,305,585 $1,866,593 Less: Transfers from restricted funds (37,936) (11,896) Less: Total Expenses before Capital Expenses (2,042,937 (1,740,471) Net Revenue over Expenditures 224, ,226 Less: Debt (Manor) reduction, Interest & Capital outlays (108,783) (167,364) Less: Net Change in non cash assets & liabilities (51,224) 20,738 Net increase (decrease) in cash funds 64,705 (32,400) Beginning Cash Balance at January, 1 102, ,003 Ending Cash Balance for Period 167, ,603 We were able to obtain a healthy cash balance due to the increased year-end giving at the end of 2012, and maintain it throughout this year. The goal is to continue to increase our reserves, or savings, to take care of necessary expenditures in the future as will be outlined later in this report. Cash balances include funds that have been designated for specific purposes such as future missions and Nehemiah project (building funds); as of October 31, 2013 the Nehemiah project fund balance was $23,009. As the remainder of the projected $150,000 balance is collected for the Nehemiah project, the funds are scheduled to be used for the completion of the children s ministries remodel, a front office remodel, parking lot paving & sealing repairs, and Worship Center lighting. Page 6 of 11
9 Capital Projects: The following capital projects have been completed to date: 1. Nehemiah project Exterior Repainting $ 25, Nehemiah project Children s remodel and equipment 45, New baptistry 1, Tables for Junk-a-tique (purchased with designated funds) 11, Re-carpeting and modification to Worship Center stage 6, Re-furbishing and equipping the upstairs adult classrooms 8, IT equipment replaced server and 4 staff computers 8, Other equipment 5,910 Anticipated before year end: 1. Nehemiah project completion of building projects $ 79, IT equipment 1, Other capital items 1,293 To help explain the need for capital and maintenance reserves (savings), the following is a list of facility maintenance items that will need to be addressed in the coming months and years: 1. Air conditioner replacements $ 114, Treatment for termites 13, Structural repair on children s building 3, Continual paving and v-gutter repair 50, Greater tree pruning and replacement 10, Other infra-structure repairs?? 7. Upgrading and repairing sprinkler system?? This past year our maintenance and repair budget incurred the following expenditures: leaking gas line, waterline break, corroded toilet vent lines, and continual gopher and squirrel abatement. Thanks to our talented and experienced facilities manager, Vince Eagle, and much volunteer help, the cost for some of these items was greatly reduced. We anticipate continuing the Nehemiah fund to take care of additional extraordinary items in the future. One project being considered is the installation of a solar energy system; we are currently investigating structural engineering requirements so total installation estimates can be finalized for such a system. The joint effort and support of the office staff, pastors, elders, and the financial stewardship team made this report possible; their assistance is greatly appreciated. God will provide through your faithfulness and your continued generosity will result in thanksgiving to God, the owner of all we have. Yours in Christ, Mark Rutkoskie Page 7 of 11
10 CALVARY BIBLE CHURCH OF BAKERSFIELD COMPARATIVE STATEMENT OF FINANCIAL POSITION PERIOD ENDING YEARS ENDING DECEMBER 31, 2011, 2012, OCTOBER 31, 2013 ASSETS DECEMBER 31, OCTOBER 31, Current Assets Cash 42, , ,589 Cash - Restricted 26,632 11,307 1,007 Charles Schwab Brokerage Acct-Restricted 32,707 32,707 25,007 Total Current Assets 102, , ,603 Property and Equipment Land and Buildings 5,531,535 5,545,764 5,601,972 Furniture and Equipment 754, , ,204 Less: Accumulated Depreciation -3,572,392-3,764,380-3,964,392 Total Property and Equipment (Net) 2,713,154 2,571,621 2,485,784 Other Assets Bonds Issuance Costs (Net of Amortization) 9,436 3,664 0 Prepaid Expenses and Other Current Assets 1,935 21,030 23,983 TOTAL ASSETS 2,826,823 2,763,318 2,644,370 LIABILITIES AND FUND BALANCE Current Liabilities Accrued Payroll Taxes and Interest Payable 14,674 16,422 6,925 Accounts Payable 50,587 16,709 49,897 Current Portion of Notes Payable - Manor 25,994 33,047 32,742 Total Current Liabilities 91,255 66,178 89,564 Long-Term Portion of Notes Notes Payable - Manor 307, , ,000 Total Liabilities 398, , ,564 General and Restricted Fund Balances 2,428,526 2,434,145 2,329,806 TOTAL LIABILITIES AND FUND BALANCE 2,826,823 2,763,318 2,644,370 Page 8 of 11
11 CALVARY BIBLE CHURCH OF BAKERSFIELD COMPARATIVE STATEMENT OF SUPPORT AND REVENUE OVER EXPENSES and CHANGES IN FUND BALANCES FOR YEAR ENDED DECEMBER 31, FOR PERIOD ENDED OCTOBER 31, General Designated Total General Designated Total General Designated Total Support and Revenue Tithes and Offering 1,313,910 1,313,910 1,563,751 1,563,751 1,226,373 1,226,373 Designated Giving 145, , , , , ,402 37, , ,331 Other Receipts 30,639 30,639 32,917 32,917 81,890 81,890 Rents - Calvary Manor 171, , , , , ,867 Nehemiah Project 94,132 94,132 Total Support and Revenue 1,661, ,786 2,173,596 1,905, ,284 2,305,586 1,491, ,034 1,866,593 Expenses Salaries and Benefits 863, , , , , ,299 Missions Support and Outreach 206, , , , , , , , ,786 Programs and Activities 163, , , ,658 68, , ,313 32, ,267 Facilities & General and Administrative 327, , , , , ,316 Calvary Manor 89,800 89,800 84,472 84,472 57,803 57,803 Total Expenses before Capital Expenses 1,650, ,438 2,142,876 1,644, ,785 2,042,937 1,509, ,419 1,740,471 Net Excess (Deficit) of Support and Revenues Over Expenses before Capital Expenses 11,372 19,348 30, ,150 1, ,649 (17,493) 143, ,122 Capital Expenses Interest 18,933 18,933 21,334 21,334 14,889 14,889 Depreciation 191, , , , , ,012 Amortization 5,772 5,772 5,772 5,772 3,664 3,664 Total Capital Expenses 215, , , , , ,565 Net Excess (Deficit) of Support and Revenue -204,528 19, ,180 42,056 1,499 43,555 (236,058) 143,615 (92,443) Fund Balance at Beginning of Year 2,524, ,607 2,630,730 2,375,703 52,823 2,428,526 2,396,157 37,988 2,434,145 Less: Fund transfers to current year 56,108-73,132-17,024-21,602-16,334-37, ,206 (121,102) (11,896) Fund Balance at End of Year 2,375,703 52,823 2,428,526 2,396,157 37,988 2,434,145 2,269,305 60,501 2,329,806 OTHER CASH EXPENDITURES: Capital Outlays 75,929 50, ,175 Notes/Bond Reduction 29,627 36,994 38,300 Page 9 of 11
12 COMPARATIVE STATEMENT OF SUPPORT AND REVENUE OVER EXPENSES PROJECTED FOR 2013 TO 2013 BUDGET AND 2014 BUDGET FOR YEAR ENDED DECEMBER 31, ANNUAL BUDGET PROJECTED BUDGET 2014 General Designated Total General Designated Total General Designated Total Support and Revenue Tithes, Offerings and Other 1,625,354 1,625,354 1,634,430 1,634,430 1,615,439 1,615,439 Designated Giving 40, , ,886 27, , ,600 42, , ,800 Capital Improvements Fund & Nehemiah Project 18, , ,704 18, , ,900 20, , ,000 Rents - Calvary Manor 175, , , , , ,716 Total Support and Revenue 1,859, ,431 2,406,386 1,858, ,000 2,208,374 1,859, ,000 2,235,955 Expenses Salaries and Benefits 906, , , , , ,898 Missions Support and Outreach 180, , , , , , , , ,017 Programs and Activities 215,678 10, , ,725 10, , ,176 10, ,176 Facilities & General and Administrative 350, , , , , ,068 Calvary Manor 67,106 67,106 76,041 76,041 60,100 60,100 Total Expenses before Capital Expenses 1,720, ,627 2,088,862 1,719, ,000 1,914,164 1,764, ,000 1,990,259 Net Excess (Deficit) of Support and Revenues Over Expenses before Capital Expenses 139, , , , , ,210 95, , ,696 Capital Expenses Interest 14,888 14,888 17,263 17,263 11,294 11,294 Reserve account funding 70,000 70,000 70,000 70,000 30,000 30,000 Notes Payable Reduction 35,932 35,932 33,047 33,047 34,402 34,402 Capital Outlays & Nehemiah Project Fund 18, , ,704 18, , ,900 20, , ,000 Total Capital Expenses 139, , , , , ,210 95, , ,696 Net Excess (Deficit) of Support & Revenue over Expenses Page 10 of 11
13 Revenue Annual 2014 Budget Total Budget Budget - Designated Budget - General Tithes and General 1,615,439 1,615,439 Designated Missions & Programs 268, ,000 42,800 Manor Income-Rents 181, ,716 Capital Expenditures & Nehemiah Project 170, ,000 20,000 Total Revenue 2,235, ,000 1,859,955 Expenditures Salaries and Benefits 940, ,898 Program and Ministry Expenses Senior, Family & Executive Pastors 8,600 8,600 Adult Ministries 23,000 10,000 13,000 Pastoral Care Ministries 6,700 6,700 Youth Ministries 41,700 41,700 Children s & Child Care Ministries 84,231 84,231 Music & Worship Ministries 39,330 39,330 Women s Ministries 20,600 20,600 Men s Ministries 11,315 11,315 Food/Fellowship 27,700 27,700 Missions and Outreach Supported Missions 359, , ,900 Outreach & Say Yes Ministry 43,117 6,000 37,117 Facilities and General 323, ,068 Calvary Manor 60,100 60,100 Total Expenditures 1,990, ,000 1,764,259 Net Revenue before Debt, Capital and Reserve Expenditures 245, ,000 95,696 Debt, Capital and Reserve Funding Expenditures Debt Reduction & Interest Manor 45,696 45,696 Capital Expenditures 20,000 20,000 Nehemiah Project Building Fund 150, , Reserve Account Funding 30,000 30,000 Total Debt, Capital & Reserve Funding 245, ,000 95,696 Net Revenue and Expenditures Page 11 of 11
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