Meeting Packet for the 227th Stated Meeting of the ...

Meeting Packet

for the 227th Stated Meeting of the Presbytery of North Central Iowa

November 7, 2021

ZOOM Meeting

PROPOSED DOCKET 227th STATED MEETING

Presbytery of North Central Iowa

November 7, 2021

ZOOM – 2:30 p.m.

I. Call to Order TE John Molacek

A. Introductions – New Commissioners, Clergy and Corresponding Members

B. Declaration of Quorum

C. Approval of the Proposed Docket

D. Approval of the Minutes of the 226th Stated Meeting, March 2, 2021

(included in the Presbytery Packet)

E. Consent Agenda

(included in the Presbytery Packet)

II. Worship

Call to Worship

Gathering Prayer

Hymn

III. Kyle Nolan, Ministry Relations Officer, Presbyterian Foundation

IV. New Business

A. Stewardship & Finance p.35 TE Ken Locke

1. Motion: Receive 2020 Financial Review

2. Motion: Receive September 30, 2021 Financial Report

3. Motion: Approve 2022 Budget

B. Nominating p. 55 TE Sara Hill

1. Motion: Approve Slate of Nominees

C. Commission on Ministry TE Steve Nofel

1. Motion: Receive COM Report

D. 2022 Presbytery Meeting Dates

1. Motion: Approve Presbytery Meeting Dates of

Tuesday, March 1, 2022, and Sunday, November 6, 2022

E. Lakeshore Center at Okoboji p. 61 TE Dan Voigt

1. Motion: Approve Sale of Land

2. Motion: Receive Written Report

V. Worship

Confession and Pardon

Prayer of Confession

Presbytery Meeting Packet - November 7, 2021 - p. 1

p. 3

VI. Executives’ and Stated Clerk’s Reports

A. Mission Executive RE Amgad Beblawi

B. Pastor to the Presbyteries TE Ian McMullen

C. Administrative Executive and Stated Clerk TE Annika Lister Stroope

VII. Worship

Scripture TE John Molacek

Memorial of Clergy and Elders TE Annika Lister Stroope

Affirmation of Faith

Virtual Offering to Pastors Education Debt Relief

Prayer of Dedication

VIII. Announcements

IX. Installation of Moderator and Vice Moderator TE John Molacek

X. Worship

Closing Hymn

XI. Adjournment

Consent Agenda

Personnel Commission p. 31

Presbytery Moderator p. 32Council Moderator p. 33Mission & Ministry p. 34



Stated Meeting

March 2, 2021

ZOOM Meeting

The 226th Stated Meeting of the Presbytery of North Central Iowa was held via ZOOM on March 2, 2021.

Moderator TE John Molacek called the meeting to order with prayer at 11:05 a.m.

FORMATON OF THE ROLL

The following commissioners and members were registered for this meeting (Present, Absent, Excused):

CHURCH MINISTER P/A/E COMMISSIONER

Ackley East Friesland CRE Lynn Arends P A

Ackley First CRE Diane Martin P Retha Starek

Albion First CRE Charlie Flick P A

Algona First Rev. Steve Nofel P Jerry Yocum

Ames Collegiate Rev. Dr. Brett Becker P Jenny Pollard

Ames Northminster Rev. Jim DuBois P A

Boone First Vacant A

Burt CRE Kent Madison P Mark Kelly

Cedar Falls Cedar Heights Community Rev. Dr. David Kivett Rev. Johnny Janssen

P P

A

Cedar Falls First Rev. Julie Erkel Hagee P A

Clarion United Rev. Bill Kem P A

Conrad First Rev. Kerry Carson E A

Dows First Alaire Willits A A

Fort Dodge First Rev. Dr. Austin Hill Rev. Sara Hill Rev. Rebecca Dix

P P A

Aileen Sandell

Garner United CRE Justin Asche A A

Goldfield United Rev. Sara Sutter P Syl Funnell

Grand Junction First Rev. Kim Nofel CRE Wendy Pittman

P P

A

Greene First Rev. Joan Thomas P A

Grundy Center Bethany Rev. Al Polito P A

Grundy Center First Rev. Steve Tyykila P Tim Laughlin

Irvington First Rev. Stephen Nofel P Linda Harms

Jefferson First Rev. Kim Nofel CRE Wendy Pittman

P P

A

Jesup First CRE Dawn Person P A

Kamrar First Rev. Bob EnTin A A

Lakota First CRE Kent Madison P A

Lakota First CRE Judy Junkermeier P Donna Steven

LeRoy, MN First Rev. Dr. John Kerr P A

Lincloln Salem Rev. Barbara Muhs A A

Lone Rock CRE Walt Reemtsma P A

[Presbytery Meeting Minutes - March 2, 2021 - p. 1]


Marshalltown First Rev. Dr. Tom Bower A Matt Broshar

Mason City First Rev. Paul Collier P Kathy Stephens

Maxwell First CRE Adrian McMullen P A

McCallsburg Rev. Thomas Poppe A A

Nevada Central Rev. John Molacek P Casey Couser

Paton First Rev. Kim Nofel CRE Wendy Pittman

P P

A

Reinbeck Amity CRE Darryl Widmayer A Julie Moye

Reinbeck First Rev. Steve Tyykila P A

Rudd Eden Rev. Dixie Laube P Nina Bates

State Center First CRE Carol Tripp E David Tripp

Steamboat Rock First CRE Lynn Arends P A

Toledo First Rev. Dr. Tom Bower P Sylvia Johnson

Traer United Rev. Brice Hoyt E Greg Cluts

Washburn St. Paul’s Rev. Dr. Clemens Bartollas A A

Waterloo Barclay CRE Larry Fuson E A

Waterloo First Rev. Amy Wiles Rev. Patricia Geadelmann

P P

A

Waterloo Unity Rev. Christine Kaplunas P A

Waterloo Westminster Rev. Dan Voigt P Judy Kester

Woden First CRE Diane Wilson A A

OTHER PRESBYTERY MEMBERS STATUS P/A/E

Honorably Retired

Rev. Bruce Baillie HR P

Rev. John Bates HR A

Rev. David Beckmann HR A

Rev. Francis Beyea HR A

Rev. Brad Braley HR A

Rev. Gary Catterson HR A

Rev. Doug Darnold HR A

Rev. Dan Emmert HR A

Rev. Jerry Evelsizer HR A

Rev. David Feltman HR A

Rev. Denise Group HR P

Rev. John Hanna HR A

Rev. Wesley Harker HR A

Rev. Harold Martin HR A

Rev. Jack Mauldin HR A

Rev. Marian “Pete” McCart HR A

Rev. Larry Mitchell HR A

Rev. Gordon Moen HR P

Rev. John Osborn HR A

Rev. Mark Pell HR A

Rev. Mary Wilber HR A

Rev. Dr. Glenn Wilson HR A



Rev. Cathy Young HR A

Specialized Ministry

Rev. Dr. Linda Smith Hawkeye Community College A

At-Large

Rev. Ben Acosta At-Large A

Rev. Le Anne Clausen de Montes At-Large P

Rev. Tamara EnTin At-Large A

Rev. Barbara Huisman At-Large A

Rev. Dr. Richard King At-Large A

Rev. Kerin Sorensen At-Large A

Rev. Betsy Thompson At-Large P

Presbytery Committee Members

Judy Klepfer Presbytery Council Moderator P

Sara McInerny Presbytery Vice-Moderator P

Angie Jewett Mission & Ministry Moderator P

Deane Adams Stewardship & Finance P

Linda Hora Presbyterian Women P

Nancy Beenken Council At-Large P

Ray Burfeind Council At-Large P

David Skilling Council At-Large P

Presbytery Staff

Rev. Dr. Annika Lister Stroope Administrative Executive & Stated Clerk

P

Amgad Beblawi Mission Executive P

Rev. Ian McMullen Pastor to the Presbyteries P

Jeannie Stolee Interim Administrative Ass’t. P

Karen Kaiser Treasurer P

VISITORS – NAME NAME CHURCH

Cassie Gabe Lakeshore Center at Okoboji

Peter Hallock Ames Collegiate

Rev. Susan Cluts Traer United

Wayne Dowling Ames Collegiate

Jean Bower State Center First



CORRESPONDING MEMBERS

Rev. Ken Rummer Personnel Commission

MINSTERS (77 on roll) ELDER COMMISSIONERS and OTHERS

Present 38 Present 36 Total Present 74

Excused 4 Excused 0 Total Excused 4

Absent 35 Absent 31 Total Absent 66

First-time commissioners and guests were introduced.

The Stated Clerk declared a quorum was present.

It was VOTED to approve the docket as presented for the 226th stated meeting.

It was VOTED to approve the minutes of the 225th stated meeting, November 1, 2020.

The Call to Worship and Gathering Prayer was led by RE Judy Klepfer followed by the hymn “If Thou But Trust in God to Guide Thee” accompanied by Sue Lekwa.

Psalm 22: 22-31 was read and a Message “Declaring to the People Yet Unborn—God Has Done It!” was shared by TE Kim Nofel.

Moderator TE John Molacek led the Installation of the Tri-Presbyteries Executives and Stated Clerk.

Executives’ Reports

• TE Annika Lister Stroope, Administrative Executive and Stated Clerko Gratitude for the fantastic team working with North Central Iowa, Des Moines, and

Prospect Hill Presbyteries. Thankful for Ian, Amgad, Jeannie, and Karen. Today’smeeting is the third of three presbytery meetings in 16 days. Thanks to everyone forbeing adaptive in this new shared staffing model.

o The Administrative Executive staffs the Councils, Budget, and NominatingCommittees of the three presbyteries. Gratitude for those who are leading theliturgical portions of today’s meetings. We are looking at insurance coverage in thisnew staff structure as well as how we use technology. The tri-presbyteries hascontracted with Worship Times for the construction of three new websites for eachpresbytery as well as social media and email. We are sharing ideas and using theresources of Worship Times in this unique time.

o Please be in touch with the Administrative Executive and Stated Clerk for anyquestions – several folks have asked who the “right” person on this shared staffteam is to call and it is fine to contact any of us and we will help you. Contact infowas put in the chat of the Zoom. A calendar note for everyone, that Jeannie willhave surgery on her shoulder.



• TE Ian McMullen, Pastor to the Presbyterieso Ian was transitional general presbyter for North Central Iowa and Prospect Hill

presbyteries. He is also delighted to be working with Amgad, Annika, Jeannie,and Karen.

o In his new role as Pastor to the Presbyteries, he staffs the Commissions onMinistry and Committees on Preparation for Ministry of the three presbyteries.He wants to work on continuing to build relationships between churches andpastors. A perspective on COMs in the past was sometimes that it was a “bigbrother” or an entity only for problems. The COM is made up of pastors andelders in the presbytery and has nothing but the bests interests at heart forSessions and Pastor Nominating Committees and churches that COM works with.All are encouraged to reach out to Ian and COM to help form relationships tohelp with communicating, trouble shooting, crisis management, and in findingnew pastors.

o Ian’s contact information is in the chat, please contact Ian, Annika, or Amgad atany time.

• RE Amgad Beblawi, Mission Executive – written report in the appendices.

Personnel Commission

• Additional information to written report are Prospect Hill presbytery commissionersTE Jennifer Olson and RE Jeff Stanley.

• It was VOTED to approve RE Judy Klepfer to the Personnel Commission.

• From the Tri-Presbyteries Search Committee: a Transition Period has been added forJanuary – June 2021 to defer hiring the two full-time administrative support staffpositions. During this time there is a contract for tech infrastructure (e.g. websites).Jeannie Stolee was hired as Transitional Office Administrator. Jeannie was welcomedand encouraged everyone to be in touch with her and she will help folks get what theyneed for their ministries.

• The Search Committee was dissolved at the end of December. All were invited to thankthe North Central Iowa committee members: RE Nancy Beenken, TE Kerry Carson, andRE Judy Klepfer.

• Gratitude to Synod TE Deb DeMeester and staff members Gretchen Milloy for supportand guidance to the Search Committee.

• Personnel Commission is a new thing with commissioners from the three presbyteries.In addition to the shared staff, there is a budget and a shared office. The Commissionwill work with these various aspects. Appendices include an updated OperationalCovenant and the shared 7-year budget. The acronym “UPP” for United Presbyteries ofthe Plains is the name on the bank account for the shared funds. Karen Kaiser has beenhired to provide accounting services for UPP. Monthly meetings are planned for thePersonnel Commission and it will be putting together Personnel and Financial Policies inthe coming meetings.



It was VOTED to approve a 5-minute recess at 11:52 a.m.

The meeting reconvened at 11:57 a.m. with a Call to Confession and Prayer of Confession led by TE Christine Kaplunas. The Kaplunas family offered a Musical Trio. TE Kaplunas led the Assurance of Pardon.

New Business A. It was VOTED to authorize the Presbytery Council to set the 2022 per capita for the

presbytery.B. It was VOTED to authorize the Presbytery Council to set the amounts for Unified Mission

Giving for 2022.C. It was VOTED to authorize the Presbytery Council to set salary minimums for 2022.

TE Austin Hill led the body in an Affirmation of Faith from the Confession of 1967.

The Offering was received, designated to Pastors’ Education Debt Relief followed by the Prayer of Dedication.

Presentations Presbytery Moderator TE Molacek and Commission on Ministry moderator TE Steve Nofel referred to their written reports.

RE Angie Jewett gave an update to the Mission and Ministry Committee written report: there are only 7 delinquent M&M grant reports (due by March 10).

PW RE Linda Hora encouraged congregations’ PWs to be in communication with presbytery PW.

Lakeshore Center at Okoboji report from Cassie Gabe:

• Lakeshore has programs it runs itself and also events run by other organizations. Thelast Lakeshore program pre-covid was the Men’s Retreat. Small groups have rentedLakeshore in the past year. There was no 2020 summer camp.

• There will be 2021 summer camp. Packets have been mailed to families and packetswere mailed to churches at the end of last week. Summer camp will look different frompast years. Lakeshore is accredited by the American Camping Association, which isproviding guidance as to how to safely conduct camps with COVID precautions(e.g. limiting the number of campers, having campers in cohorts). Most summer campstaff have been hired, but there are still some openings. Other prep has included newregistration software that is more user friendly.

• Pastor to the Presbyteries Ian McMullen asked Cassie to share about the “cabinadoption” program – in which some churches already participate. The “cabin adoption”program is for when a cabin needs an update, funds can be used from the church thathas “adopted” the cabin. This is not for regular maintenance but rather specialproject/capital improvements. If your church is interested in adopting a cabin, pleasecontact Cassie.



TE Al Polito, moderator of Stewardship and Finance, referred to the dashboard report of finances in the presbytery packet. The number translated to ministry support. TE Polito invited Treasurer Karen Kaiser, who reported that the presbytery ended the year positively compared to the year prior, particularly after a difficult year. Investments have grown in the past couple of months. In spite of a tough year, per capita and shared mission giving was good. The presbytery applied for and received a PPP loan, which was forgiven. Savings are being seen with Zoom meetings. There was a program of grants for churches to expand their technological capabilities in order to adapt to the realities of the covid pandemic. Karen feels optimistic about finances for 2021.

No presentation from The Academy.

There were no Announcements.

The Closing Hymn was “What a Friend We Have in Jesus” with Sue Lekwa accompanying.

It was VOTED to adjourn. Moderator TE Molacek gave the Charge and Benediction and closed the meeting with prayer at 12:33 p.m.

The following written reports were also received and are included as Appendices:

Appendix 1 Mission Executive Appendix 2 Personnel Commission Appendix 3 Presbytery Moderator Appendix 4 Commission on Ministry Appendix 5 Mission & Ministry Appendix 6 Presbyterian Women Appendix 7 Financials 12.31.20



Mission Executive’s Report to Presbytery of North Central Iowa March 2, 2021

In the past few weeks, I have talked with several pastors and met with a few mission committees in congregations in the three presbyteries. I also met with the board of Lakeshore Center. I can assure you that many of our churches are quite busy doing mission.

What we need is not more program or activities (though we will plan opportunities and mission trips after the pandemic or when it is safe to do so). I believe our priority should be to help our members and churches have a deeper understanding of the church’s role in God’s mission and our identity as God’s people – as Christ’s ambassadors. Sometimes we are so busy doing mission, we forget what the mission is.

The word “mission” is not in the NT. Jesus told his disciples, “you shall be my witnesses…” (Acts 1), “As the Father has sent me, I send you” (John 20). That is the NT terminology and concept for mission.

The Presbyterian Church expressed this mandate in a few formulas, most notably is the six Great Ends of the Church. The Book of Order also says: “The Church is to be a community of witness, pointing beyond itself…to the good news of God’s transforming grace in Christ Jesus its Lord” (Foundations of Presbyterian Polity, F-1.03).

The events of the past year presented the church (and our congregations) with serious challenges. In many ways, these challenges cause us to re-examine the very identity and purpose of the church.

The church is the agent, the instrument of God’s mission. Mission is not merely activities of the church (like charity or advocacy). Rather, mission is rooted in God’s purpose to heal the world, to restore the world to God. So, this will be the focus of my work in the coming months.

I have planned two forums in the next two months: - March 3 – Darrell Guder – “The Missional Church”- April 15 – Greg Allen-Pickett (pastor, FPC, Hastings, Nebraska) – “Mission and

congregational vitality”

Please invite your elders and members to these events. I would also love to meet with your mission committee. Please help me get in touch with them. Or invite me to meet with your session.

Amgad Beblawi

[Appendix 1][Presbytery Meeting Minutes - March 2, 2021 - p. 8]


Report from the shared Personnel Commission of the Presbytery of Prospect Hill,

the Presbytery of North Central Iowa, and the Presbytery of Des Moines

February 5, 2021

The first meeting of the Commission took place on January 7, 2021 via ZOOM with all members present.

Members from Prospect Hill Presbytery: RE Kendall Von Glan, TE Randy Russom and RE Rebecca Brown.

Members from North Central Iowa Presbytery: RE Judy Klepfer, TE Brad Braley, and TE Gordon Moen.

Members from Des Moines Presbytery: TE Shamaine Chambers-King, TE Ken Rummer, and RE Mickey Van Baale.

Deb DeMeester, Director of Leadership Development for the Synod of Lakes and Prairies, guided the Commission through an Orientation To Task, giving an overview of the Commission's work and the seven-year budget. The Commission is to be responsible for the shared staff, the shared office, and the shared budget supporting them, something like a parish council for a three-church yoked parish. (See details in separate document titled "United Presbyteries of the Plains Operational Covenant.")

Some of the initial arrangements: •Bank accounts for the shared budget will be under the name "United Presbyteries ofthe Plains" (UPP).•North Central Iowa Presbytery will serve as Common Paymaster for UPP.•Karen Kaiser will provide accounting services to UPP for $500 per month startingJanuary 1, 2021. The contract will be reviewed by both parties after six months.(Karen has been serving both North Central Iowa Presbytery and Prospect HillPresbytery in a similar capacity.)

A big item on the Commission's to-do list going forward will be putting together a set of personnel policies to guide our work with the shared staff.

The Commission elected its leadership for 2021. Moderator, Ken Rummer (DM) Vice-Moderator, Brad Braley (NCI) Secretary, Rebecca Brown (PH)

Regular meeting times for the Commission will be 3rd Thursdays at 2 PM, with the next meeting scheduled for February 18.

Respectfully submitted, Ken Rummer, Commission Moderator



1. Purpose

a. The following Presbyteries covenant to faithfully share staff as set forth in the separate

document titled Joint Presbytery Staffing Plan Final Report;

Presbytery of Des Moines, as approved Nov 12, 2019

Presbytery of North Central Iowa, as approved Nov 3, 2019

Presbytery of Prospect Hill, as approved Oct 26, 2019

b. This covenant is a supplement to the Joint Presbytery Staffing Plan Final Report and serves as a

guide to operational matters and responsibilities of the Personnel Commission. If the need

arises to modify provisions contained in this covenant, then the matter shall be referred to the

leadership councils of all member presbyteries for review, revision, and final approval.

c. The presbyteries have agreed to share staff for a period of seven years through 2027.

d. The five shared staff positions consist of the following:

Mission Executive

Pastor to the Presbyteries

Administrative Executive/Stated Clerk

Office Administrator

Program and Communications Administrator

2. Finances

a. Banking

i. The Presbytery of North Central Iowa will establish a separate bank account under the

name of United Presbyteries of the Plains.

ii. The Presbytery of North Central Iowa agrees to serve as the custodian of the funds for a

period of three years (2021-2023). After that time, this arrangement can be renewed by

each presbytery's leadership council or moved to another of the member presbyteries.

iii. Each presbytery contributing to the financial activities under this covenant will own

their share of the account balance in proportion to their contributions.

b. Budgeting

i. The Personnel Commission will manage the shared budget as follows:

1. Adjusting line items, as needed, without exceeding the budget as approved in

the Joint Presbytery Staffing Plan Final Report (See Appendix).

2. Develop procedures for approval of financial transactions per financial policies.

3. Act, jointly with executive staff, regarding office locations and related matters.

ii. Each member presbytery will manage their own budgets for their non-shared ministries.

c. Shared staff compensation

i. The Presbytery of North Central Iowa agrees to serve as the common paymaster for all

five shared employees who will be concurrently employed by the Presbytery of Des

Moines, Presbytery of Prospect Hill, and Presbytery of North Central Iowa.

ii. The Presbytery of North Central Iowa shall serve as common paymaster for a period of

three years (2021-2023). After that time, this arrangement can be renewed by each

presbytery's leadership council or moved to another of the member presbyteries.

iii. Details of the common paymaster arrangement are as follows:

1. Relevant law: Internal Revenue Code Sections 3121(s) and 3306(p) enable a

related corporation (the "common paymaster") to be treated as a single

employer solely for purposes of certain payroll tax provisions if the common

paymaster (1) employs the same employees concurrently with one or more

related corporations, and (2) disburses compensation on behalf of itself and the

other related corporations that concurrently employ the employees.



2. Application of the law: A common paymaster relationship exists because (a) the

Presbyteries of Des Moines, North Central Iowa and Prospect Hill are a "related"

group of corporations since at least 30% of the employees of one presbytery are

concurrently employed by the other presbyteries, (b) the employees receive

their remuneration through one member of the related group - the common

paymaster (i.e. the Presbytery of North Central Iowa), and (c) the employees are

concurrently employed by all three presbyteries (including the common

paymaster).

3. Responsibilities:

a. The common paymaster will disburse remuneration to the shared staff

on behalf of all three presbyteries.

b. The common paymaster is responsible for keeping books & records for

the payroll of the shared staff.

c. The common paymaster will pay concurrently employed individuals by

one combined paycheck, drawn on a single bank account.

d. The common paymaster is treated as the only employer but only for

purposes of FICA, FUTA and income tax withholding.

e. The common paymaster is responsible for withholding, depositing, and

paying FICA and FUTA taxes and filing and furnishing information

returns associated with wages it disburses.

f. If the common paymaster fails to remit payroll taxes, it remains liable

for the full amount of the unpaid portion of these taxes. In addition,

each of the other related corporations (i.e. presbyteries) using the

common paymaster is jointly and severally liable for its appropriate

share of these taxes.

d. Financial reporting and policies

i. The Presbytery of North Central Iowa will utilize a cloud-based solution (QuickBooks

Online or similar) showing each presbytery's contributions and share of expenses.

ii. Quarterly financial reports will be sent to each member presbytery's finance committee

and to the Personnel Commission.

iii. The Personnel Commission is authorized to adopt financial policies to clarify roles,

authority, and responsibilities for essential financial management activities considering

segregation of duties for internal control purposes where possible.

3. Liability of each presbytery

a. For purposes other than paying compensation, the shared staff are employed concurrently by the

Presbytery of Des Moines, Presbytery of North Central Iowa, and Presbytery of Prospect Hill.

b. All presbyteries are responsible for acquiring and maintaining separate or group liability

insurance and worker's compensation insurance policies for the shared staff.

4. Personnel Commission

a. The oversight, evaluation and support of the shared staff is under the authority of a Personnel

Commission as approved by the presbyteries in the Joint Presbytery Staffing Plan Final Report .

b. Composition of the Personnel Commission:

i. Three people from each presbytery will be elected and commissioned for this service.

ii. Members will serve in rotating three-year terms.

iii. Members can serve two terms or six years before being required to rotate off.

iv. Leadership of the Commission will rotate among the presbyteries annually.

v. The Commission will report to each presbyter's leadership council.



c. Authority and expectations of the Personnel Commission:

i. Develop a shared set of personnel policies.

ii. Execute employment agreements, if desired or advised.

iii. The Personnel Commission is authorized to hire an accountant to perform banking and

accounting activities including the receipt of funds and remittance of funds in

accordance with the approved shared budget.

iv. The Personnel Commission will manage the shared budget as set forth in this covenant in

2.b.i. and is authorized to adopt financial policies as set forth in this covenant in 2.d.iii.

v. Review and support the shared staff:

1. Conduct initial six-month reviews of all staff (Jun 30, 2021).

2. Conduct annual reviews of all staff for the first year (Dec 31, 2021).

3. Conduct annual reviews of all executive staff for the second and succeeding

years.

4. Supervisors will conduct annual reviews of the full-time administrators and

submit to the Personnel Commission.

5. Mentor the staff, provide support, clarify responsibilities, and answer questions.

6. Discharge staff members who do not meet performance and/or behavioral

expectations using due process as set forth in the personnel policies. In the case

of the Administrative Executive/Stated Clerk, the Commission shall recommend

termination and an interim Stated Clerk candidate to each member presbytery

for action.

7. In the case of vacancy in the Office Administrator or Program and

Communications Administrator positions, the Personnel Commission and the

three executives, shall jointly act to fill the vacancy.

8. In the case of vacancy in the Mission Executive, Pastor to the Presbyteries or

Administrative Executive/Stated Clerk positions, the Personnel Commission shall

notify all member presbyteries and request activation of a search committee.

9. Note: Italicized wording in 2.b., 2.d., and 4.c. of this covenant represent changes

to what was already approved by the presbyteries in the Joint Presbytery

Staffing Plan Final Re po rt .

vi. If the Personnel Commission is unable to resolve a given matter, it shall be brought to a

meeting of the moderators of the presbyteries' leadership councils.

5. Other matters

a. If a dispute or disagreement occurs that is not covered in this covenant, it shall be referred to

the Personnel Commission to resolve the matter. If the dispute requires revisions to this

covenant, then the matter shall be referred to the leadership councils of all member

presbyteries for review, revision, and final approval.



Appendix - Detailed Shared Budget, as approved in the Joint Presbytery Staffing Plan Final Report:

Contributions: 2021 2022 2023 2024 2025 2026 2027

DM 272,000 278,800 284,376 290,064 295,865 301,782 307,818

NCI 204,000 208,080 212,242 216,486 220,816 225,232 229,737

PH 111,000 113,220 115,484 117,794 120,150 122,553 125,004

Total 587,000 600,100 612,102 624,344 636,831 649,567 662,559

Expenses: 2021 2022 2023 2024 2025 2026 2027

Salaries:

Executive: Mission 80,000.00 81,600.00 83,232.00 84,896.64 86,594.57 88,326.46 90,092.99

Executive: Pastor to

the Presbyteries 80,000 .00 81,600.00 83,232.00 84,896.64 86,594.57 88,326.46 90,092.99

Executive:

Admin/Stated Clerk 80,000 .00 81,600.00 83,232.00 84,896.64 86,594.57 88,326.46 90,092.99

Office administrator 45,000.00 45,900.00 46,818.00 47,754.36 48,709.45 49,683.64 50,677.31

Program & Comm

administrator 45,000.00 45,900.00 46,818.00 47,754.36 48,709.45 49,683.64 50,677.31

Total salaries 330,000.00 336,600.00 343,332.00 350,198.64 357,202.61 364,346.66 371,633.59

Benefits:

Medical 82,500.00 84,150.00 85,833.00 87,549.66 89,300.65 91,086.67 92,908.40

Pension 36,300.00 37,026.00 37,766.52 38,521.85 39,292.29 40,078.13 40,879.70

Death & disability 3,300.00 3,366.00 3,433.32 3,501.99 3,572.03 3,643.47 3,716.34

Cont educ: Execs 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00

Cont educ: Admins 1,500 .00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

FICA 25,245.00 25,749.90 26,264.90 26,790.20 27,326.00 27,872.52 28,429.97

Professional exp 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

Travel: Execs 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00

Travel : GA 3000.00 3000.00 3000.00 3000.00 3000.00 3000.00 3,000.00

Travel: Prog/Comm 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00

Total benefits 196,845.00 199,791.90 202,797.74 205,863.70 208,990.97 212,180.79 215,434.41

Office expense:

Rentals & utilities 11,000.00 11,275.00 11,556.88 11,845.80 12,141.94 12,445.49 12,756.63

Supplies 10,000.00 10,250.00 10,506.25 10,768.91 11,038.13 11,314.08 11,596.93

Phones 8,000.00 8,200.00 8,405.00 8,615.13 8,830.50 9,051.27 9,277.55

Postage 3,500.00 3,587.50 3,677.19 3,769.12 3,863.35 3,959.93 4,058.93

Zoom accounts 500.00 512.50 525.31 538.45 551.91 565.70 579.85

Equipment 8,000.00 8,200.00 8,405.00 8,615.13 8,830.50 9,051.27 9,277.55

Insurance 13,000.00 13,325.00 13,658.13 13,999.58 14,349.57 14,708.31 15,076.01

Janit orial 7, 200.00 7,380.00 7,564.50 7,753.61 7,947.45 8,146.14 8,349.79

Laptops 2,000.00 2,050.00 2,101.24 2,153.75 2,207.62 2,262.81 2,319.38

Total office 63,200.00 64,780.00 66,399.50 68,059.48 69,760.97 71,505.00 73,292.62

Grand total 590,045.00 601,171.90 612,529.24 624,121.82 635,954.55 648,032.45 660,360.62



Report From the Tri-Presbyteries Search Committee

December 16, 2020

by Ken Rummer, Moderator

Presbytery leaders approve Transition Period

The addition of a six-month transition period to the Joint Shared Staffing Plan was approved by the

Moderator Team of the Presbytery of Prospect Hill and the Leadership Council of the Presbytery of

Des Moines and the Presbytery Council of the Presbytery of North Central Iowa at their late

November/early December meetings. The idea grew out of conversations among members of the new

shared executive team and came to the leadership groups as a recommendation from the Tri-

Presbyteries Search Committee.

The Transition Period will run from January through June of 2021. During that time, the Office

Administrator slot in the Shared Staffing Model will be filled by a Transitional Office Administrator

working out of the Lakeshore Center office, with the Urbandale office to be used as needed. Also

during the Transition Period, the Communications and Program Administrator position will not be

filled, and the budget line for that position will support a temporary contract with a specialized

person or firm to develop communications infrastructure for the three presbyteries such as

information sharing and web site development.

The Tri-Presbyteries Search Committee will be dissolved on December 31, 2020. Search and hiring

work for the two (post-transition) administrative positions in the Shared Staffing Model will become

the responsibility of the Joint Personnel Commission (made up of three members from each

presbytery) which will begin its work on January 1. Decisions about the future office location will

also be made by the Joint Personnel Commission.

Jeannie Stolee hired as Transitional Office Administrator

The Tri-Presbyteries Search Committee at its December 10 meeting hired Jeannie Stolee as

Transitional Office Administrator. She currently serves as Administrative Assistant for the

presbyteries of Prospect Hill and North Central Iowa. That position will end and the new transitional

position will begin on January 1, 2021 and run through June.



After graduating from Milford High School, I attended a one-year vocational technical secretarial program at Iowa Central Community College in Fort Dodge. My first job was with the Iowa Department of Human Services in Ames. I then moved to Cherokee and worked for a law firm. After two years with that firm, I moved back to central Iowa, where I worked as a legal assistant in Ames for the next 31 years. During that time, I was heavily involved in showing Paint horses and was treasurer of the Iowa Paint Horse Club for 13 years. In 2016 I moved back to Northwest Iowa to be closer to family. I started working for the Presbyteries of North Central Iowa and Prospect Hill in December

2016. I am very close with my two nieces and get to be grandma to my great-nephew and great-niece. I enjoy being around the lakes of Okoboji. I am no longer involved in horses, but greatly enjoy my Welsh Corgi Emma.

Search Committee Recognizes Synod Role in the Search Process

Through the twelve months of the search process, the Synod of Lakes and Prairies has provided

valuable guidance and support to the Committee. Special thanks go out to Deb DeMeester, Director

for Leadership Development for the Synod, and to Gretchen Milloy, Synod Office Coordinator.

Members of the Tri-Presbyteries Search Committee:

TE Kerry Carson (NCI), RE Judy Klepfer (NCI), RE Nancy Beenken (NCI)

RE Kendall Von Glan (PH), TE Randy Russom (PH), RE Rebecca Brown* (PH),

RE Darca Boom (DSM), TE Lynne Hanna (DSM), TE Ken Rummer** (DSM)

*Committee Secretary

**Committee Moderator



Presbytery Moderator’s Report

I participated in the administrative commission to install the Rev. Steve Tyykila as pastor at the First

Presbyterian Churches of Reinbeck and Grundy Center.

I participated in the administrative commission to install the Rev. Steve Nofel as pastor at the First

Presbyterian Churches of Algona and Irvington.

John Molacek



Commission on Ministry Report to the Presbytery of North Central Iowa

February 17, 2021

Steve Nofel, Moderator

The Commission on Ministry meets monthly. In January, I became the moderator of COM. We

thank Rev. Sara Sutter for moderating the last several years. She was an awesome moderator.

She continues on COM. I am still feeling my way around my new role.

In 2021, we welcome Angelique Berry and Kim Nofel onto the commission. They join:

Austin Hill (vice moderator) Johnny Janssen

Michael Marth Jim DuBois

Sara Sutter Christine Kaplunas

Brice Hoyt John Molacek

Anne Stark Tom Bower

Dave Kivett William Kay

Bill Kem Scott Cose

Doug Timmons Retha Starek

Each member of the commission, except the moderator, liaisons with our congregations and is in

regular contact with each of our churches.

We report the installation of Rev. Steve Tyykila to the churches of First Presbyterian Church in

Grundy Center and the First Presbyterian Church of Reinbeck on February 7, 2021. We also

report the installation of Rev. Steve Nofel to the churches of First Presbyterian Church in

Irvington and the First Presbyterian Church in Algona on February 14, 2021.

We have also scheduled the commissioning of Ruling Elder Dawn Person to First Presbyterian

Church of Jesup on April 25, 2021.



Mission and Ministry Committee

Report for March 2, 2021, NCI Presbytery Meeting

2020 Recap

The NCI Presbytery Council approved funds for COVID-19 related Mission and Technology grants at their

April meeting. The M&M Committee met April 28 and awarded a total of $24,031.11 for 9 mission

projects ($13,000) and 10 technology projects ($11,031.11). The full amount requested was approved

for all applications and funds went to a variety of agencies including a homeless shelter, food pantries,

and emergency funds, as well as equipment and technology upgrades to assist churches with the

demand of increased online presence and find creative ways to continue ministry in their communities.

Due to COVID-19, the Committee did not schedule a visit to one of the sites that received 2020 M&M grants. In addition, several sites were unable to spend some or all of their funds due to COVID and we are working with them to extend completion time and/or carry over funds.

The M&M grant application criteria requires sites receiving funds to submit reports summarizing work accomplished with the funds. This year, in addition to the written report, we encouraged a 2-3 minute video report be submitted that will be available for any church that may want to use them for a mission moment. Written reports from only 12 of the 2020 recipients were received leaving 11 delinquent. Churches are reminded that to conform to the grant requirements, reports must be submitted prior to receiving renewal funds. Some of those delinquent did receive funds for 2021, which does not usually happen. If we do not get a response, those churches will not be eligible to apply for 2022 funds.

The regular M&M Partnership Grant cycle had $65,000 available and received 30 applications requesting

$72,125 for 2021 projects. The annual consultation, done virtually on Zoom, was split into two sessions

on October 17 and November 7. The list of approved grants is attached. Checks were distributed in

January 2021.

Special thanks to Jeannie Stolee for her extra work in sending out emails, processing applications and

reports, setting up meetings, and fielding questions. Her help is greatly appreciated!

Respectfully submitted,

Angie Jewett

Moderator




M&M Mission Partnership Grants - 2021 Funds

Church Name Mission Name Contact Name Contact Email

Years Rec'd

Grant $$

Amount

Requested

Amount

Granted

Algona First Cherish Center Rev. Steve Nofel [email protected] 1 3,000.00 3,000.00

Ames Collegiate The Vine at Westgate Student Center Caleb Corona [email protected] 7 1,500.00 0.00 *

Ames Collegiate #1 Raising Readers of Story County Susan Cramer [email protected] 0 3,000.00 3,000.00

Ames Collegiate #2 Good Neighbor Emergency Assistance Susan Cramer [email protected] 0 3,000.00 1,500.00

Ames Northminster #1 H.O.P.E. Program Debra Hop [email protected] 1 3,000.00 3,000.00

Ames Northminster #2 Good Neighbor Emergency Assistance Jan Beran [email protected] 0 3,000.00 1,500.00

Burt Kossuth Co. Care Team Kent Madison [email protected] 1 3,000.00 3,000.00

Cedar Falls First #1 Eye of the Needle Julie Erkel Hagee [email protected] 0 3,000.00 3,000.00

Cedar Falls First #2 HCC Family Literacy Program Julie Erkel Hagee [email protected] 1 3,000.00 3,000.00

Cedar Falls First #3 Threehouse College Ministry Julie Erkel Hagee [email protected] 4 1,500.00 1,500.00

Fort Dodge First ELL Coalition Meals Rev. Rebecca Dix [email protected] 0 3,000.00 3,000.00

Fort Dodge First

Gateway to Discovery / Hope Sweet Hope

Studios Joyce Garton-Natte [email protected] 6 3,000.00 1,800.00

Fort Dodge First Icky's Youth Center Caleb Carlson [email protected] 4 1,500.00 1,500.00

Grand Junction First School Lunch Assistance

Wendy Pittman /

Darren Jackson

[email protected] /

[email protected] 0 2,000.00 2,000.00

Grundy Center First

2020 Joyful Noise Daycare Capital

Improvements Terri Simms [email protected] 2 3,000.00 3,000.00

Jefferson First #1 GCHS Food Pantry LeAnn Monaghan [email protected] 0 1,500.00 1,500.00

Jefferson First #2 Adopt a Family Christmas Food Boxes LeAnn Monaghan [email protected] 0 1,500.00 1,500.00

Lakota First North Iowa Ministerial Association Kent Madison [email protected] 2 2,000.00 2,000.00

Lone Rock #1 Coates Ministry Walt Reemtsma [email protected] 1 3,000.00 3,000.00

Lone Rock #2 Little Al Foundation Walt Reemtsma [email protected] 2 3,000.00 3,000.00

Marshalltown First

Jonathan's House Central African Republic

Continued Support Carter Strand [email protected] 4 1,500.00 1,500.00

Marshalltown First MorningStar Missions Shawn Paul [email protected] 4 1,500.00 1,500.00

Marshalltown First Water Wells for South Sudan Greg Brown [email protected] 4 1,500.00 1,500.00

Maxwell First Next Level Kami McDonough [email protected] 2 3,000.00 3,000.00

Paton First #1 Paton-Churdan School Food Bag Program Sheila Hebenstreit [email protected] 0 3,000.00 3,000.00

Paton First #2 Blessing Box Sheila Hebenstreit [email protected] 0 625.00 700.00



mailto:[email protected]
























Steamboat Rock First

Project 52 Medical Clinic in the Dominican

Republic Lynn Arends [email protected] 2 3,000.00 1,500.00

Waterloo Westminster #1 Presbyterian Food Pantry Rev. Dan Voigt [email protected] 0 3,000.00 3,000.00

Waterloo Westminster #2 Christmas Dinner Rev. Dan Voigt [email protected] ? 1,500.00 1,500.00

Waterloo Westminster #3

The Promise Academy of Music at

Westminster Patrick Marchant [email protected] 2 3,000.00 3,000.00

72,125.00 65,000.00

* Ames Collegiate Vine Center unable to use funds received in 2020 due to COVID. Approved carryover of funds to 2021, so no new $ received.







Presbyterian Women in NCI 2021

For the past 5 years or more, our organization has been reflective of the church as a whole: lack of numbers and an unwillingness for participation in leadership roles. The more we age, the harder it is to get women to drive a distance to meetings or gatherings. Electronic means of communication are not always accessed by all. Younger women in the church have not joined us as in the past. It has been a struggle.

Our board of directors is made up of some of the same people and those numbers have dwindled as well. We make attempts to communicate with PW in churches in the presbytery, but the response is low due to finding contact people who will respond. Many churches have disbanded their PW groups for the same reasons – lack of numbers and leadership.

When the 2019 PW Synod Gathering was held in Ames, IA, participants from Iowa churches was small.

If the above mentioned situations were not detrimental enough to PW, Covid has rendered us inactive. Gathering together to pray, study, and work has stopped.

I pray we can regroup with the fervor of excitement of being back together again. That past participants will look forward to living out our PW purpose:

• To nurture our faith through prayer and Bible study

• To support the mission of the church worldwide

• To work for justice and peace

• To build an inclusive, caring community of women that strengthens thePresbyterian Church (U.S.A.) and witness to the promise of God’s kingdom.

Faithfully submitted, Linda Hora, PWP Moderator



Last quarter Last year Checking accountStatement of Financial Position Dec 31, 2020 Sep 30, 2020 Dec 31, 2019 Undesignated portion 70,404 Checking account 141,554 119,797 102,170 Reserved for new church development 15,100 Investments - LPL 171,213 186,238 181,573 Reserved for Presbyterian mission 42,350 Investments - NCF 383,579 340,182 327,305 Reserved for 2022 Youth Triennium 4,200 Net assets 696,346 646,217 611,048 Reserved for 2022 General Assembly 1,500

Reserved for pastoral care 7,000 United Presbyteries of the Plains 1,000

Jan-Dec 2020 Jan-Dec 2020 Jan-Dec 2019 141,554 Statement of Activities Actual Budget ActualSupport Investments LPL NCF

Presbytery per capita 131,359 93% 140,535 140,303 Balances Jan 1st 181,573 327,305 Presbytery unified mission 171,677 89% 192,000 183,006 Transfers to/from ckg (33,000) 10,000 Synod of the Lakes & Prairies 10,000 72% 13,942 8,371 Earnings & market gain(loss) 22,640 46,274 Investment income 69,022 275% 25,110 117,334 Balances Dec 31st 171,213 383,579 PPP loan forgiven 15,000 n/a - - Other support 17,346 109% 15,980 39,975 Net assets

Total support 414,404 107% 387,567 488,989 Donor restricted:PDA derecho grant 5,781

Expenses Presbyterian mission 93,000 Presbytery operations 22,062 50% 44,490 33,608 Total donor restricted 98,781 Mission & ministry 175,316 109% 160,683 206,756 Unrestricted funds 597,565 Personnel: Net assets 696,346

General presbyter - current 65,165 92% 70,585 44,319 General presbyter - former - - - 77,285 NotesStated clerk 12,018 82% 14,649 13,830 Checking account is held at United Community Bank.Administrative assistant 29,316 96% 30,467 28,626 LPL investments are held in a variety of mutual funds.Accountant 6,000 100% 6,000 6,232 NCF investments (New Covenant Funds) consist of:Tri-Presbytery staffing 25,000 - - - Federated Treasury Obligations 110,490

Total expenses 334,877 102% 326,874 410,656 New Covenant Growth Fund 273,090 Pass-thru amounts due GA & Synod - - - 383,580 Donor restricted activity 5,781 - (13,150) Increase (decrease) in net assets 85,308 60,693 65,183 Mission & Ministry expense exceeded budget due toNet assets at beginning of period 611,038 545,855 coronavirus grants. Personnel expense came in underNet assets at end of period 696,346 611,038 budget due to reduced travel & professional expense.


Financial Dashboard - Dec 31, 2020



ASSETSChecking account 70,404.24 Checking account reserved for new church development (Vesely) 15,100.00 Checking account reserved for Presbyterian mission (Aplington) 42,350.00 Checking account reserved for Youth Triennium in 2022 4,200.00 Checking account reserved for General Assembly in 2022 1,500.00 Checking account reserved for pastoral care 7,000.00

Total checking account 140,554.24 Deposit with United Presbyteries of the Plains 1,000.00 Investments - LPL Financial 171,212.76 Investments - New Covenant Funds 383,579.53

Total investments 554,792.29 TOTAL ASSETS 696,346.53

NET ASSETSWithout donor restrictions

Undesignated funds 597,565.55 With donor restrictions

Restricted for PDA derecho grant 5,780.98 Restricted for Presbyterian mission (Colfax) 93,000.00

Total with donor restrictions 98,780.98 TOTAL NET ASSETS 696,346.53

Presbytery of North Central IowaStatement of Financial Position

As of December 31, 2020

[2/7]



Jan - Dec2020

ACTUAL% of

budget

Jan - Dec2020

BUDGET

Jan - Dec2019

ACTUALNet Assets Without Donor Restrictions

Presbytery supportPresbytery per capita 131,358.92 93% 140,535.00 140,302.53 Presbytery unified mission 171,677.18 89% 192,000.00 183,005.62

Total Presbytery support 303,036.10 91% 332,535.00 323,308.15 Other support

Presbytery peacemaking 1,651.46 183% 900.00 2,091.03 Church & individual support 1,200.00 n/a - 600.00Synod salary support to LCO 10,000.08 72% 13,942.08 8,371.29Mission trips, workshops & events 1,575.00 39% 4,000.00 5,194.57Churches in transition 22.15 n/a - 50.93Pastor educational debt assistance 836.15 n/a - 2,487.59DM Presbytery - reimb former GP compensation - n/a - 17,985.80Restricted - Westminster Lime Springs 637.28 100% 640.00 635.43 Restricted - Irene Beavers mission 223.08 93% 240.00 222.39 Restricted - Irene Beavers general 1,680.39 n/a - 722.31Restricted - Eckles scholarship 2,254.68 94% 2,400.00 2,248.17Restricted - Rath mission 5,954.85 93% 6,400.00 6,363.82Restricted - LaPorte City mission 930.70 93% 1,000.00 994.62 Restricted - Vanderwerf music 379.91 95% 400.00 378.80 Interest income - UCB 107.36 98% 110.00 119.29 Investment gains - LPL 22,639.69 n/a - 29,490.10Investment gains - NCF 46,274.78 n/a - 23,504.75Investment gains - BMO - n/a - 64,220.00Transfers - NCF - 0% 25,000.00 - PPP loan forgiveness 15,000.00 n/a - -

Total support - other 111,367.56 202% 55,032.08 165,680.89 Total Support 414,403.66 107% 387,567.08 488,989.04 Expenses -

Presbytery operationsAckley meetings 900.00 50% 1,800.00 1,800.00 Transition team - n/a - 1,021.63Memorials - 0% 160.00 197.69Nominating - 0% 330.00 338.64 GA meeting 1,022.45 41% 2,500.00 - Presbytery meetings - 0% 500.00 133.40 Council operations 181.50 7% 2,500.00 1,726.25 Moderator annual conference - 0% 1,000.00 Personnel admin - 0% 500.00 653.54 Stewardship & finance admin - 0% 300.00 290.82 COM admin 661.21 7% 9,000.00 10,338.29 COM pastoral care 1,200.00 24% 5,000.00 5,000.00 Churches in transition - 0% 500.00 - COR - committee on representation - 0% 100.00 - Permanent & special judicial commissions - 0% 100.00 -

Presbytery of North Central IowaStatement of Activities

Actual/Budget/ComparativeJanuary - December 2020

[3/7]



Jan - Dec2020

ACTUAL% of

budget

Jan - Dec2020

BUDGET

Jan - Dec2019

ACTUALAudit fees 5,000.00 n/a - - Technology costs 1,010.72 34% 3,000.00 1,268.71 Website construction 2,910.00 116% 2,500.00 - Website maintenance 270.00 23% 1,200.00 - Insurance 1,359.00 45% 3,000.00 2,793.00 Shared office - Lakeshore 3,600.00 100% 3,600.00 2,400.00 Books, subscriptions, reference material 151.70 51% 300.00 35.66 Postage 665.59 61% 1,100.00 1,321.14 Office supplies 1,528.02 61% 2,500.00 1,916.85 Telephone, internet, zoom 1,290.20 43% 3,000.00 2,371.95 Executive retreat expense reimbursable by SLAP 311.24 n/a - -

Total Presbytery operations 22,061.63 50% 44,490.00 33,607.57 Mission and Ministry

M & M grants 65,000.00 100% 65,000.00 75,330.00 M & M admin - 0% 500.00 - Youth Triennium - 0% 2,500.00 1,743.45 International Peacemakers - 0% 400.00 - Camp support 59,640.60 94% 63,582.60 106,071.77 Youth ministry - 0% 200.00 - The Academy 2,500.00 100% 2,500.00 2,500.00 Vital Ministries Initiative/Cohorts 8,015.27 67% 12,000.00 6,265.72 Mission trips, workshops, events 4,433.45 111% 4,000.00 5,913.01 Pastor educational debt assistance 10,000.00 200% 5,000.00 8,931.78 Theological training scholarships 1,375.00 28% 5,000.00 - Coronavirus grants 24,351.71 n/a - -

Total Mission and Ministry 175,316.03 109% 160,682.60 206,755.73 Personnel

General PresbyterSalary - GP 44,799.60 100% 44,799.62 27,450.00 FSA reserve - GP (100.52) n/a - - BOP & benefits - GP 16,240.20 100% 16,185.88 9,435.23 Professional expense - GP 4,149.21 49% 8,400.00 7,434.02 Continuing education - GP 76.36 6% 1,200.00 - Salary, benefits, retirement, transition - former GP - n/a - 77,284.54

Total General Presbyter 65,164.85 92% 70,585.50 121,603.79 Stated Clerk

Salary - SC 11,649.12 100% 11,649.00 10,907.88 Travel - SC 369.15 12% 3,000.00 2,922.72

Total Stated Clerk 12,018.27 82% 14,649.00 13,830.60 Administrative Assistant

Salary - AA 20,400.00 100% 20,400.00 20,000.16 FSA reserve - AA (135.84) n/a - - FICA - AA 1,534.43 98% 1,560.60 1,533.37 BOP & benefits - AA 7,181.93 103% 7,005.96 6,737.60 Training - AA & Treasurer - 0% 750.00 - Travel - AA 335.23 45% 750.00 354.82

Total Administrative Assistant 29,315.75 96% 30,466.56 28,625.95 Accountant

Fees - accountant 6,000.00 100% 6,000.00 6,000.00 Travel - accountant - n/a - 232.00

[4/7]



Jan - Dec2020

ACTUAL% of

budget

Jan - Dec2020

BUDGET

Jan - Dec2019

ACTUALTotal Accountant 6,000.00 100% 6,000.00 6,232.00

Total Personnel 112,498.87 92% 121,701.06 170,292.34 Shared staffing - one-time initial contribution 25,000.00 - -

Total Expenses 334,876.53 102% 326,873.66 410,655.64 Pass-thru Items

GA per capital received 52,248.64 - 55,718.86 GA per capita remitted (52,248.64) - (55,718.86) GA unified mission received 51,424.40 - 53,864.92 GA unified mission remitted (51,424.40) - (53,864.92) GA special offerings received 62,537.80 - 97,094.51 GA special offerings remitted (62,537.80) - (97,094.51) Synod per capita received 32,084.78 - 33,773.06 Synod per capita remitted (32,084.78) - (33,773.06) Synod unified mission received 11,337.09 - 11,035.50 Synod unified mission remitted (11,337.09) - (11,035.50)

Net Pass-thru Items - - - Increase (dec) in Net Assets Without Donor Restrictions 79,527.13 60,693.42 78,333.40 Net Assets With Donor Restrictions

PDA derecho grant received 7,500.00 - - PDA derecho grant spent (1,719.02) - - Reserve for shared staffing one-time initial contribution - - (25,000.00) Terminate reserve for adult mission trip - - 6,600.00 Terminate reserve for continuing education - - 5,250.00

Increase (dec) in Net Assets With Donor Restrictions 5,780.98 - (13,150.00) Increase (dec) in Total Net Assets 85,308.11 60,693.42 65,183.40 Net assets at beginning of period 611,038.42 545,855.02 Net assets at end of period 696,346.53 611,038.42

[5/7]



Per Capita Compared to Budget and Prior YearJanuary - December 2020

Actual - 12 mos Budget - 12 mos % of Budget Prior Year - 12 mos % of Prior YearAckley, East Friesland 1,642.50 1,642.50 100.00% 1,803.24 91.09%Ackley, First Pres 3,510.00 3,510.00 100.00% 3,397.50 103.31%Albion, First 675.00 675.00 100.00% 742.50 90.91%Algona, First 3,375.00 3,375.00 100.00% 3,442.50 98.04%Ames, Collegiate 9,496.05 9,427.50 100.73% 9,337.72 101.70%Ames, Northminster 4,342.50 4,342.50 100.00% 4,410.00 98.47%Boone, First (see below) - 2,520.00 0.00% 3,645.00 0.00%Burt, Pres 2,092.50 2,092.50 100.00% 2,115.00 98.94%Cedar Falls, Cedar Heights 8,505.00 8,505.00 100.00% 8,842.56 96.18%Cedar Falls, First 4,725.00 4,725.00 100.00% 5,154.44 91.67%Clarion, United 2,115.00 2,115.00 100.00% 1,980.00 106.82%Conrad, First 3,127.52 3,127.50 100.00% 3,217.50 97.20%Dows, First 135.00 135.00 100.00% 292.50 46.15%Fort Dodge, First 16,920.00 16,920.00 100.00% 16,920.00 100.00%Garner, United 667.58 2,070.00 32.25% 812.85 82.13%Goldfield, United 3,069.88 2,835.00 108.29% 2,537.60 120.98%Grand Junction, First - 1,125.00 0.00% 1,147.50 0.00%Greene, First 1,395.00 1,395.00 100.00% 1,732.50 80.52%Grundy Center, Bethany (see below) 1,219.70 4,342.50 28.09% 4,590.00 26.57%Grundy Center, First 1,485.00 1,485.00 100.00% 1,462.50 101.54%Irvington, First 652.50 652.50 100.00% 652.50 100.00%Jefferson, First 3,262.50 3,262.50 100.00% 3,487.50 93.55%Jesup, First 1,822.50 1,822.50 100.00% 1,822.50 100.00%Kamrar, First 1,237.50 1,237.50 100.00% 1,305.00 94.83%Lakota, First 1,327.50 1,327.50 100.00% 1,417.50 93.65%LeRoy MN, First 5,197.50 2,565.00 202.63% - n/aLincoln, Salem 1,575.00 1,575.00 100.00% 1,575.00 100.00%Lone Rock, Pres 1,080.00 1,080.00 100.00% 1,102.50 97.96%Marshalltown, First 8,325.00 8,325.00 100.00% 8,100.00 102.78%Mason City, First 6,165.00 6,165.00 100.00% 6,255.00 98.56%Maxwell, First - 1,282.50 0.00% 1,147.50 0.00%McCallsburg 450.00 450.00 100.00% 450.00 100.00%Nevada, Central Pres 1,372.50 1,372.50 100.00% 1,237.50 110.91%Paton, First 517.50 517.50 100.00% 517.50 100.00%Reinbeck, Amity 1,215.00 1,215.00 100.00% 1,260.00 96.43%Reinbeck, First 2,250.00 2,250.00 100.00% 2,250.00 100.00%Rudd, Eden 1,372.50 1,372.50 100.00% 1,665.00 82.43%State Center, First - 877.50 0.00% - n/aSteamboat Rock, First 2,250.00 2,250.00 100.00% 2,250.00 100.00%Toledo, First 1,417.50 1,417.50 100.00% 1,462.50 96.92%Traer, United 2,041.60 2,227.50 91.65% 2,722.55 74.99%Washburn, St Pauls 100.93 1,305.00 7.73% 1,204.07 8.38%Waterloo, Barclay 517.50 517.50 100.00% 877.50 58.97%Waterloo, First 5,261.31 4,702.50 111.88% 5,017.50 104.86%Waterloo, Unity 2,452.42 2,452.50 100.00% 2,385.00 102.83%Waterloo, Westminster 10,456.93 11,407.50 91.67% 11,970.00 87.36%Woden, First 540.00 540.00 100.00% 585.00 92.31%TOTAL 131,358.92 140,535.00 93.47% 140,302.53 93.63%

Budget is based upon congregational members from 2018 of 6,246 x per capita rate of $22.50.Boone, First's remittance for 2020 was received Jan 19, 2021 and will be reflected in 2021.Grundy Center, Bethany's remittance for 2020 was received Jan 19, 2021 and will be reflected in 2021.

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Shared Mission Compared to Budget and Prior YearJanuary - December 2020

Actual - 12 mos Budget - 12 mos % of Budget Prior Year - 12 mos % of Prior YearAckley, East Friesland 355.00 880.00 40.34% 760.00 46.71%Ackley, First Pres 2,151.30 2,151.00 100.01% 2,151.32 100.00%Albion, First 355.00 355.00 100.00% 355.00 100.00%Algona, First 5,500.00 5,500.00 100.00% 5,500.00 100.00%Ames, Collegiate 29,583.98 29,584.00 100.00% 35,500.08 83.33%Ames, Northminster 3,195.00 3,124.00 102.27% 3,124.00 102.27%Boone, First - 3,550.00 0.00% 3,550.00 0.00%Burt, Pres 5,538.00 5,112.00 108.33% 5,041.00 109.86%Cedar Falls, Cedar Heights 6,816.00 6,816.00 100.00% 6,816.00 100.00%Cedar Falls, First 12,780.00 12,780.00 100.00% 14,484.00 88.24%Clarion, United 2,840.00 2,840.00 100.00% - n/aConrad, First 1,065.00 1,065.00 100.00% 1,065.00 100.00%Dows, First - 142.00 0.00% 142.00 0.00%Fort Dodge, First 34,080.00 34,080.00 100.00% 34,440.00 98.95%Garner, United 177.50 179.00 99.16% 178.92 99.21%Goldfield, United 2,016.40 1,534.00 131.45% 1,533.60 131.48%Grand Junction, First - - 0.00% - n/aGreene, First - - 0.00% - n/aGrundy Center, Bethany - 2,130.00 0.00% 2,500.00 0.00%Grundy Center, First 1,537.50 1,537.00 100.03% 1,537.50 100.00%Irvington, First 2,840.00 2,840.00 100.00% 2,840.00 100.00%Jefferson, First 5,996.90 5,325.00 112.62% 5,325.00 112.62%Jesup, First 3,195.00 3,195.00 100.00% 3,375.00 94.67%Kamrar, First 2,000.00 2,250.00 88.89% 2,250.00 88.89%Lakota, First 528.08 528.00 100.02% 528.08 100.00%LeRoy MN, First - - 0.00% - n/aLincoln, Salem 364.58 364.00 100.16% 369.56 98.65%Lone Rock, Pres 2,000.00 2,000.00 100.00% - n/aMarshalltown, First 4,116.00 4,116.00 100.00% 4,864.00 84.62%Mason City, First 13,310.40 13,310.00 100.00% 13,310.40 100.00%Maxwell, First - - 0.00% - n/aMcCallsburg 810.36 810.00 100.04% 810.36 100.00%Nevada, Central Pres 5,821.92 5,410.00 107.61% 5,410.20 107.61%Paton, First 284.00 284.00 100.00% 284.00 100.00%Reinbeck, Amity - - 0.00% - n/aReinbeck, First 7,100.00 7,100.00 100.00% 7,500.00 94.67%Rudd, Eden 3,550.00 3,550.00 100.00% 3,550.00 100.00%State Center, First - - 0.00% - n/aSteamboat Rock, First - - 0.00% - n/aToledo, First 2,840.00 2,840.00 100.00% 3,389.52 83.79%Traer, United - - 0.00% - n/aWashburn, St Pauls - 1,175.00 0.00% 1,175.08 0.00%Waterloo, Barclay 568.00 568.00 100.00% 568.00 100.00%Waterloo, First 4,583.26 5,000.00 91.67% 5,000.00 91.67%Waterloo, Unity 852.00 852.00 100.00% 852.00 100.00%Waterloo, Westminster 2,500.00 2,500.00 100.00% 2,500.00 100.00%Woden, First 426.00 426.00 100.00% 426.00 100.00%TOTAL 171,677.18 177,802.00 96.56% 183,005.62 93.81%

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Report of the Shared Personnel Commission of the Presbyteries of Prospect Hill, North Central Iowa, and Des Moines

(The United Presbyteries of the Plains-UPP) November 2021

For Information: 1. The Commission approved a shared budget for 2022 that fits into the total budget already approved by the three presbyteries in the seven-year shared budget plan. 2. The Commission approved a 3% raise for each of the shared staff: the Administrative Executive-Stated Clerk, the Mission Executive, the Pastor to the Presbyteries, and the Office Manager. 3. The Commission extended the contract with Karen Kaiser for UPP accounting services through 2022 at a 3% increase in her monthly fee. 4. The Commission authorized extending the contract with Worship Times for website, newsletter, and other communication services through 2022 at 15 hours per week. 5. The Commission has scheduled time at its November and December meetings to conduct annual reviews for the shared staff. Report submitted by Ken Rummer Moderator of the Personnel Commission


Presbytery Moderator’s Report

Since the last presbytery meeting:

• I participated in the administrative commission on April 24th to commission Ruling Elder

Dawn Person to serve First Presbyterian Church, Jesup.

• Due to scheduling conflicts, I requested that the Rev. Ian McMullen, in my stead, participate

in the administrative commission to install the Rev. Dixie Laube to the Osage United

Church of Christ and Eden Presbyterian Church on September 25th.

John Molacek


Council Moderator’s Report November 7, 2021

I moderated the Presbytery of North Central Iowa Council on May 13, 2021 and August 26, 2021. Judy Klepfer


Mission and Ministry Committee

Report for November 7, 2021, NCI Presbytery Meeting

The M&M Committee met in June and August via Zoom. Discussion centered on the role of M&M and

other responsibilities the committee may take on in the future, i.e. PDA mission trip planning and

educational opportunities, as well as updating the committee description.

Reports for all 2020 M&M grant projects, due December 15, 2020, were eventually received, the last

over 8 months delinquent.

The Mission Partnership Grant cycle had 28 applications requesting $67,100. The M&M grant budget for

2022 was $50,000. At the October 7 NCIP Council meeting, additional funding was approved. The annual

consultations, were held virtually using Zoom on October 16 and 23. Funds were approved for all

applications for the full $67,100.

Angie is working with David Little from Mason City on plans for a PDA disaster relief mission trip which

will be February 5-12, 2022. Sites in North Carolina and Texas are being considered. Presbyterian

Disaster Assistance is requiring COVID vaccinations for all sites. More information will be coming soon.

Special thanks to Jeannie Stolee for all her extra work sending out emails, processing applications,

fielding questions, and Zoom support. Her help is greatly appreciated!

Respectfully submitted,

Angie Jewett

Moderator


PRESBYTERY OF NORTH CENTRAL IOWA REVIEWED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020


C O N T E N T S Page Independent Accountants’ Review Report .......................................................................................... 1 Statement of Assets, Liabilities and Net Assets – Modified Cash Basis ............................................. 2 Statement of Revenues, Expenses and Other Changes in Net Assets – Modified Cash Basis .......... 3 Notes to Financial Statements ............................................................................................................ 4 – 8


203 North Grand Avenue P.O. Box 908

Spencer, IA 51301 Phone (712) 262-1500

Fax (712) 262-2920 www.williamscpas.com

- 1 -

INDEPENDENT ACCOUNTANTS’ REVIEW REPORT

To the Presbytery Council of Presbytery of North Central Iowa Milford, Iowa

We have reviewed the accompanying financial statements of Presbytery of North Central Iowa (a nonprofit organization), which comprise the statement of assets, liabilities, and net assets – modified cash basis as of December 31, 2020, the related statement of revenues, expenses and other changes in net assets- modified cash basis for the year then ended, and the related notes to the financial statements. A review includes primarily applying analytical procedures to management’s financial data and making inquiries of management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, we do not express such an opinion.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with the modified cash basis of accounting; this includes determining that the modified cash basis of accounting is an acceptable basis for the preparation of financial statements in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error.

Accountants’ Responsibility

Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the financial statements for them to be in accordance with the modified cash basis of accounting. We believe that the results of our procedures provide a reasonable basis for our conclusion.

Accountants’ Conclusion

Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with the modified cash basis of accounting.

Basis of Accounting

We draw attention to Note 1 of the financial statements, which describes the basis of accounting. The financial statements are prepared in accordance with the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our conclusion is not modified with respect to this matter.

Certified Public Accountants

Spencer, Iowa May 13, 2021


2020ASSETS

Cash and Cash Equivalents 71,404$ Cash and Cash Equivalents- Reserve for New Church Development 15,100 Cash and Cash Equivalents- Reserve for Youth Triennium Trip 4,200 Cash and Cash Equivalents- Reserve for Presbyterian Mission 42,350 Cash and Cash Equivalents- Reserve for General Assembly Meeting 1,500 Cash and Cash Equivalents- Reserve for Pastoral Care 7,000

Investments 554,792 Total Assets 696,346

NET ASSETS

Without Donor Restrictions: Undesignated 597,565

Total Without Donor Restrictions 597,565

With Donor Restrictions:Purpose Restrictions - Missions 93,000 Purpose Restrictions- PDA Derecho Grant 5,781

Total With Donor Restrictions 98,781 Total Net Assets 696,346$

See Accompanying Notes and Accountants' Report- 2 -

PRESBYTERY OF NORTH CENTRAL IOWASTATEMENT OF ASSETS, LIABILITIES AND NET ASSETS - MODIFIED CASH BASIS

DECEMBER 31, 2020


2020NET ASSETS WITHOUT DONOR RESTRICTIONS

Revenue and Other Support:Contributions/Offerings 318,785$ Synod Ministry Support 10,000 Net Investment Return 68,914 PPP Loan Forgiveness 15,000 Interest Income 107 Other Income 1,597

Total Revenue and Other Support 414,403

Expenses and Other Losses:Program Services:

Mission and Ministry 175,316 Salaries 56,449 Employee Benefits 16,216 Meetings, Mileage, Committee Expense 8,114 Travel 369

Total Program Services 256,464

Supporting Services:Salaries 51,400 Employee Benefits 7,046 Payroll Taxes 1,534 Office Expenses 1,528 Telephone & Internet 1,601 Postage 666 Rent 3,600 Maintenance and Repair 4,191 Insurance 1,359 Travel 335 Professional Fees 5,000 Dues and subscriptions 152

Total Supporting Services 78,412

Total Expenses and Other Losses 334,876

Increase in Net Assets Without Donor Restrictions 79,527

NET ASSETS WITH DONOR RESTRICTIONSContributions for PDA Derecho Grant 5,781

Increase in Net Assets With Donor Restrictions 5,781

INCREASE IN TOTAL NET ASSETS 85,308

NET ASSETS AT BEGINNING OF YEAR 611,038

NET ASSETS AT END OF YEAR 696,346$

PRESBYTERY OF NORTH CENTRAL IOWASTATEMENT OF REVENUES, EXPENSES AND OTHER CHANGES IN NET ASSETS -

MODIFIED CASH BASISFOR THE YEAR ENDED DECEMBER 31, 2020

- 3 -See Accompanying Notes and Accountants' Report


PRESBYTERY OF NORTH CENTRAL IOWA NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2020

- 4 -

Note 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business Operations – Presbytery of North Central Iowa (the Presbytery) operates as a public non-profit charitable Presbytery. The Presbytery is a part of the Universal Church of Jesus Christ, with its roots in the Reformed Tradition, and is a Presbytery of the Presbyterian Church (U.S.A.). It serves member churches within its boundaries, subject to the more inclusive governing bodies of the Church (the Synod and the General Assembly) and is regulated by the constitution of the Presbyterian Church (U.S.A.). Its mission is guided by the scriptures, the Book of Confessions and the Book of Order. The Presbytery is supported primarily through the contributions of its member churches. These donations come from per capita apportionments and mission dollars.

Basis of Accounting – The accompanying financial statements have been prepared on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Modifications to the cash basis of accounting include recording investments at fair value and related investment return (loss). Under the modified cash basis of accounting, certain revenues and related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. Consequently, the Presbytery has not recognized receivables from member congregations, accounts payable to vendors, or their related effects on the change in net assets in the accompanying financial statements. Income Taxes – The Presbytery is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and is recognized as a church therefore not required to file income tax returns and are no longer subject to federal or state examination by tax authorities for years before 2017 due to the statute of limitations.

Investments – The Presbytery carries investments in marketable securities with readily determinable fair values and all investments in debt securities at their fair values in the Statement of Assets, Liabilities, and Net Assets – Modified Cash Basis. Unrealized gains and losses are included in the change in net assets in the accompanying Statement of Revenues, Expenses and Other Changes in Net Assets – Modified Cash Basis. Contributions – The Presbytery accounts for contributions in accordance with the recommendations of the Financial Accounting Standards Board ASC 958-605-05, Accounting for Contributions Received and Contributions Made. ln accordance with ASC 958-605-05, contributions received are recorded as without donor restrictions or with donor restrictions depending on the existence or nature of any donor restrictions. All donor-restricted contributions are reported as increases in time or purpose restricted net assets depending on the nature of the restriction. When a restriction expires (that is, when a stipulated time restriction ends, or purpose restriction is accomplished), donor-restricted net assets are reclassified to net assets without donor restrictions and reported in the statement of revenues, expenses and other changes in net assets – modified cash basis as net assets expended in accordance with donor restrictions.

Financial Statement Presentation – The Presbytery reports information regarding its financial position and activities according to two classes of net assets that are based upon the existence or absence of restrictions on use that are placed by its donors: net assets without donor restrictions and net assets with donor restrictions. Net assets without donor restrictions may be undesignated.

Undesignated – Undesignated net assets consist of net assets available for future operations.



DECEMBER 31, 2020

- 5 -

Note 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Net assets with donor restrictions may be time or purpose restricted or perpetual in nature.

Time or Purpose Restricted – Net assets resulting from contributions whose use by the Presbytery is limited by donor-imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of the Presbytery pursuant to those stipulations.

Perpetual in Nature – Net assets resulting from contributions whose use by the Presbytery is limited by donor-imposed stipulations that neither expire by passage of time nor can be fulfilled or removed by actions of the Presbytery. Presbytery of North Central Iowa has no perpetual in nature net assets with donor restrictions.

Expense Allocation – The costs of providing various programs and other activities have been presented in the Statement of Revenue, Expenses and Other Changes in Net Assets – Modified Cash Basis. Certain costs have been allocated among the programs and supporting services benefited. The expenses that are allocated include salaries, employee benefits and payroll taxes which are allocated on the basis of time and effort.

Fair Value Measurements – Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements and Disclosures, provides a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value, if fair value focuses on the price that would be received to sell the asset or paid to transfer the liability regardless of whether an observable liquid market price existed (an exit price). An exit price valuation would include margins for risk even if they are not readily observable. As the Presbytery is released from risk, the margins for risk will also be released through net realized capital gains (losses) in net income. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under FASB ASC 820 are described below:

Level 1 - Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Presbytery has the ability to access.

Level 2 – Inputs to the valuation methodology include:

Quoted prices for similar assets or liabilities in active markets;

Quoted prices for identical or similar assets or liabilities in inactive markets;

Inputs other than quoted prices that are observable for the asset or liability;

Inputs that are derived principally from or corroborated by observable market data by

correlation or other means

If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.



DECEMBER 31, 2020

- 6 -

Note 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Level 3 assets and liabilities measured at fair value are based on one or more of three valuation techniques:

Market approach – Prices and other relevant information generated by market

transactions involving identical or comparable assets or liabilities.

Cost approach – Amount that would be required to replace the service capacity of an asset (i.e., replacement cost).

Income approach – Techniques that convert future amounts to a single present amount

based on market expectations (including present value techniques, option-pricing models, and lattice models).

The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in methodologies used at December 31, 2020. Mutual funds: Valued at the net asset value (NAV) of shares held by the Presbytery at year end.

Note 2 – LIQUIDITY AND AVAILABILITY

Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use, within one year of the balance sheet date, comprise the following:

2020

Cash and Cash Equivalents 141,554$ Investments 554,792 Less: Restricted Net Assets (98,781)

597,565$

Note 3 – INVESTMENTS

Investments are stated at fair value using quoted prices for identical or similar assets or liabilities in active markets (Level 2). The net realized and unrealized gains (losses) in fair value of investments are reflected in the statement of revenues, expenses and other changes in net assets- modified cash basis. The following schedule summarizes the components of investment return:

2020

Net Investment Return is Summarized as Follows:Interest & Dividend Income 16,927$ Unrealized Gains 54,007 Investment Expenses (2,019)

Total Net Investment Return 68,914$



DECEMBER 31, 2020

- 7 -

Note 4 – FAIR VALUE MEASUREMENT

The following table sets forth by level, within the fair value hierarchy, the Presbytery’s investments, at fair value as of December 31, 2020.

Level 1 Level 2 Level 3Cash and Cash Equivalents -$ 7,413$ -$ Equity - 163,854 - Fixed Income - 216,994 - Mutual Funds, ETFs and Close-End Funds - 166,531 - Total Assets at Fair Value -$ 554,792$ -$

Assets at Fair Value as of December 31, 2020

Note 5 – FINANCIAL INSTRUMENTS

Financial instruments which potentially subject the Presbytery to concentration of credit risk consist primarily of temporary cash investments. The Presbytery maintains its cash deposits in one commercial bank and its investments with one brokerage firm. At December 31, 2020, temporary cash investments were not in excess of federally insured limits at financial institutions. The Presbytery had no other significant concentrations of credit risk.

Note 6 – RELATED PARTIES

The Presbytery jointly oversees the operations of Lakeshore Center, a ministry of the PCUSA (the Center) with the Presbytery of Prospect Hill. Both Presbytery’s appoint more than 50% of the Center’s Board of Directors, but the title with all assets rest with the Center. The Presbytery also supports the Center’s operation with yearly donations. During the year ended December 31, 2020, the Presbytery donated $59,641 to the Center for operations.

Note 7 – CONCENTRATIONS

During the current year, 86% of the Presbytery’s revenue was per capita apportionments and mission dollars from its member congregations. Support from member congregations totaled $303,036 for the year ended December 31, 2020.

Note 8 – RETIREMENT BENEFITS

The Presbytery participates in a retirement plan sponsored by the Presbyterian Church (U.S.A.). All full-time employees are covered by this plan. The Presbytery contributes 11% of each participant’s salary to the plan. Retirement plan contributions were $6,822 for the year ended December 31, 2020.

Note 9 – PPP LOAN FORGIVENESS

On April 22, 2020, the Presbytery obtained a note payable from United Community Bank for $15,000. The note was obtained through the Paycheck Protection Program secured by the Small Business Association as authorized by the CARES Act. The note had an interest rate of 1% and was due on April 22, 2022. On November 6, 2020 the loan was forgiven and is reported as PPP Loan Forgiveness, in the Statement of Revenues, Expenses, and Other Changes in Net Assets—Modified Cash Basis.



DECEMBER 31, 2020

- 8 -

Note 10 – SUBSEQUENT EVENTS

The Presbytery has evaluated subsequent events through May 13, 2021, the date which the financial statements were available to be issued.


Last quarter Last year Checking accountStatement of Financial Position Sep 30, 2021 Jun 30, 2021 Sep 30, 2020 Undesignated portion 106,645 Checking account 169,795 182,779 119,797 Reserved for new church development 15,100 Investments - LPL 184,718 187,093 186,238 Reserved for Presbyterian mission 42,350 Investments - NCF 424,252 424,301 340,182 Reserved for 2022 Youth Triennium 4,200 Total assets 778,765 794,173 646,217 Reserved for 2022 General Assembly 1,500

169,795

Jan-Sep 2021 Jan-Dec 2021 Jan-Dec 2020 Investments LPL NCFStatement of Activities Actual Budget Actual Balance Jan 1, 2021 171,213 383,580 Support Earnings & market gains 13,505 40,672

Presbytery per capita 121,054 79% 153,471 131,359 Balance Sep 30, 2021 184,718 424,252 Presbytery shared mission 133,460 71% 187,200 171,677 Synod of the Lakes & Prairies 7,500 75% 10,000 10,000 Net assetsInvestment income 54,295 360% 15,100 69,022 PPP loan forgiven July 2021 - PPP loan forgiven - n/a - 15,000 Donor restricted:Other support 19,566 120% 16,340 17,346 Ecumenical Connections 1,635

Total support 335,875 88% 382,111 414,404 Presbyterian mission 93,000 94,635 Unrestricted funds 684,130

Expenses Net assets 778,765 Presbytery operations 13,778 42% 32,980 22,062 Mission & ministry 108,844 77% 140,894 175,316 Anticipated support compared to remaining budgetPersonnel: General presbyter - n/a - 65,165 Personnel: Stated clerk - n/a - 12,018 Support budgeted received still duePersonnel: Admin assistant - n/a - 29,316 Per capita 153,471 121,054 32,417 Personnel: Accountant 4,500 75% 6,000 6,000 Mission 187,200 133,460 53,740 Shared staff and office 153,000 75% 204,000 25,000 Synod 10,000 7,500 2,500

Total expenses 280,122 73% 383,874 334,877 88,657 Pass-thru amounts due GA & Synod 11,312 - - Expenses budgeted spentDonor restricted activity 15,354 - 5,781 Total 383,874 280,122 103,752 Increase (decrease) in net assets 82,419 (1,763) 85,308 Budgeted expense exceeding support 15,095 Net assets at beginning of period 696,346 611,038 Net assets at end of period 778,765 696,346 Year-to-date investment income & other supp 73,861


Financial Dashboard - Sep 30, 2021


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ASSETSChecking account 106,644.82 Checking account reserved for new church development (Vesely) 15,100.00 Checking account reserved for Presbyterian mission (Aplington) 42,350.00 Checking account reserved for Youth Triennium in 2022 4,200.00 Checking account reserved for General Assembly in 2022 1,500.00

Total checking account 169,794.82 Investments - LPL Financial 184,718.41 Investments - New Covenant Funds 424,251.62

Total investments 608,970.03 TOTAL ASSETS 778,764.85

LIABILITIESPaycheck Protection Program (PPP) loan due UCB -

NET ASSETSWithout donor restrictions

Undesignated funds 684,129.85 With donor restrictions

Held for Ecumenical Connections 1,635.00 Restricted for Presbyterian mission (Colfax) 93,000.00

Total with donor restrictions 94,635.00 TOTAL LIABILITIES AND NET ASSETS 778,764.85

Presbytery of North Central IowaStatement of Financial Position

As of September 30, 2021


3/9

Jan - Sep2021

ACTUAL% of

budget

Jan - Dec2021

BUDGET

Jan - Sep2020

ACTUALNet Assets Without Donor Restrictions

Presbytery supportPresbytery per capita 121,053.81 79% 153,470.68 103,360.64 Presbytery shared mission 133,460.22 71% 187,200.00 123,872.96

Total Presbytery support 254,514.03 75% 340,670.68 227,233.60 Other support

Presbytery peacemaking 316.92 23% 1,400.00 39.25 Church, individual and other donations 10,900.00 n/a - 900.00 Synod salary support to LCO 7,500.06 75% 10,000.00 7,500.06 Mission trips, workshops & events 22.60 1% 4,000.00 1,575.00 Churches in transition 17.73 n/a - 22.15 Pastor educational debt assistance 115.86 n/a - 722.00 Restricted - Westminster Lime Springs 475.11 74% 640.00 477.90 Restricted - Irene Beavers mission 166.31 76% 220.00 167.29 Restricted - Irene Beavers general 1,249.98 74% 1,680.00 1,261.09 Restricted - Eckles scholarship 1,681.00 75% 2,240.00 1,690.79 Restricted - Rath mission 3,750.89 75% 5,000.00 4,665.41 Restricted - LaPorte City mission 586.21 75% 780.00 729.18 Restricted - Vanderwerf music 283.25 75% 380.00 284.90 Interest income - UCB 116.99 117% 100.00 73.50 Investment gains (losses) - LPL 13,505.65 n/a - 4,664.68 Investment gains losses) - NCF 40,672.09 n/a - 12,877.13 Transfers - NCF - 0% 15,000.00 - PPP loan forgiveness - n/a - -

Total support - other 81,360.65 196% 41,440.00 37,650.33 Total Support 335,874.68 88% 382,110.68 264,883.93 Expenses -

Presbytery operationsAckley meetings - 0% 1,800.00 900.00 Memorials 100.00 83% 120.00 - Nominating - 0% 160.00 - GA meeting - next meeting 2022 - n/a - 1,007.10 Presbytery meetings - 0% 500.00 - Council operations - 0% 2,500.00 181.50 Moderator annual conference - 0% 1,000.00 - Personnel admin - 0% 500.00 - Stewardship & finance admin 150.70 50% 300.00 - COM admin 690.55 8% 9,000.00 471.80 COM pastoral care 5,000.00 100% 5,000.00 1,200.00 Churches in transition - 0% 500.00 - COR - committee on representation, if needed - 0% 100.00 - Permanent & special judicial commissions, if needed - 0% 100.00 - Audit fees 5,000.00 100% 5,000.00 5,000.00 Technology costs 447.67 n/a - 701.15

Presbytery of North Central IowaStatement of Activities

Actual/Budget/ComparativeJanuary - September 2021


4/9Jan - Sep

2021ACTUAL

% of budget

Jan - Dec2021

BUDGET

Jan - Sep2020

ACTUALWebsite construction - n/a shared staff budget 2,686.25 Website maintenance 270.00 n/a shared staff budget 270.00 Insurance 1,948.00 n/a shared staff budget 2,433.00 Shared office at Lakeshore - 0% 3,600.00 2,700.00 Books, subscriptions, reference material - 0% 300.00 149.36 Postage - n/a shared staff budget 323.25 Office supplies 184.11 7% 2,500.00 1,359.42 Telephone, internet, zoom 298.55 n/a shared staff budget 1,025.40 Executive retreat in 2020 reimbursed by SLAP in 2021 (311.42) n/a - -

Total Presbytery operations 13,778.16 42% 32,980.00 20,408.23 Mission and Ministry

M & M grants 65,000.00 130% 50,000.00 65,000.00 M & M admin - n/a - - Youth Triennium - next event 2022 - 0% 1,700.00 - International Peacemakers - n/a - - Camp support 43,266.47 75% 57,693.90 44,730.45 Youth ministry - n/a - - The Academy - 0% 2,500.00 - Vital Ministries Initiative/Cohorts - 0% 12,000.00 8,015.27 Mission trips, workshops, events - 0% 4,000.00 4,433.45 Pastor educational debt assistance - 0% 8,000.00 - Theological training scholarships 578.00 12% 5,000.00 1,375.00 Coronavirus grants - n/a - 24,351.71

Total Mission and Ministry 108,844.47 77% 140,893.90 147,905.88 Personnel

General PresbyterSalary - GP - n/a shared staff budget 29,866.40 FSA reserve - GP - n/a shared staff budget 341.74 BOP & benefits - GP - n/a shared staff budget 10,825.40 Professional expense - GP - n/a shared staff budget 1,604.10 Continuing education - GP - n/a shared staff budget 68.37

Total General Presbyter - - 42,706.01 Stated Clerk

Salary - SC - n/a shared staff budget 7,766.08 Travel - SC - n/a shared staff budget 369.15

Total Stated Clerk - - 8,135.23 Administrative Assistant

Salary - AA - n/a shared staff budget 13,600.00 FSA reserve - AA - n/a shared staff budget 1,027.43 FICA - AA - n/a shared staff budget 4,787.73 BOP & benefits - AA - n/a shared staff budget (55.01)Training - AA & Treasurer - n/a shared staff budget - Travel - AA - n/a shared staff budget 143.18

Total Administrative Assistant - - 19,503.33 Accountant

Fees - accountant 4,500.00 75% 6,000.00 4,500.00 Travel - accountant - n/a - -

Total Accountant 4,500.00 75% 6,000.00 4,500.00 Total Personnel 4,500.00 75% 6,000.00 74,844.57


5/9Jan - Sep

2021ACTUAL

% of budget

Jan - Dec2021

BUDGET

Jan - Sep2020

ACTUALShared staff and office (UPP) 153,000.00 75% 204,000.00 25,000.00

Total Expenses 280,122.63 73% 383,873.90 268,158.68 Pass-thru Items

GA per capital received 42,767.79 - 41,102.95 GA per capita remitted (40,884.10) - (37,621.02) GA unified mission received 36,617.19 - 35,999.35 GA unified mission remitted (32,750.89) - (31,988.17) GA special offerings received 49,051.26 - 46,400.95 GA special offerings remitted (45,797.00) - (39,905.12) Synod per capita received 26,192.37 - 25,233.30 Synod per capita remitted (26,033.42) - (23,091.72) Synod unified mission received 9,095.60 - 7,770.70 Synod unified mission remitted (8,319.88) - (7,114.07) Presbytery directed mission received 16,335.01 - - Presbytery directed mission remitted (14,961.68) - -

Net Pass-thru Items 11,312.25 - 16,787.15 Increase (dec) in Net Assets Without Donor Restrictions 67,064.30 (1,763.22) 13,512.40 Net Assets With Donor Restrictions

PDA derecho grant received - - 7,500.00 PDA derecho grant spent in 2020 and repaid in 2021 (5,780.98) - (833.61) PPP loan proceeds 20,500.00 - 15,000.00 Donation to Ecumenical Connections from VMI (1,000.00) - - Ecumenical Connections funds - receipts 1,685.00 - - Ecumenical Connections funds - disbursements (50.00) - -

Increase (dec) in Net Assets With Donor Restrictions 15,354.02 - 21,666.39 Increase (dec) in Total Net Assets 82,418.32 (1,763.22) 35,178.79 Net assets at beginning of period 696,346.53 611,038.42 Net assets at end of period 778,764.85 646,217.21


6/9

Presbytery of North Central IowaPer Capita Compared to Budget and Prior YearsSorted by 12 Month Budget from Highest to Lowest

Jan-Sepactual

Jan-Decbudget % budget frequency

Prior Yr2020

Average2020-2017

Fort Dodge, First 11,879.95 15,839.92 75.00% Monthly 16,920 16,082 Waterloo, Westminster 9,139.86 12,186.44 75.00% Monthly 10,457 12,437 Ames, Collegiate 7,631.85 10,175.80 75.00% Qtrly 9,496 9,610 Marshalltown, First 8,827.20 8,827.20 100.00% Annual 8,325 7,730 Cedar Falls, Cedar Heights 6,234.21 8,312.28 75.00% Monthly 8,505 8,240 Mason City, First 6,939.15 6,939.16 100.00% Varied 6,165 6,054 Waterloo, First 3,857.40 5,198.24 74.21% Monthly 5,261 4,786 Cedar Falls, First 3,733.20 4,977.56 75.00% Monthly 4,725 4,698 Ames, Northminster 4,904.00 4,904.00 100.00% Annual 4,343 4,121 Grundy Center, Bethany 6,192.50 4,192.92 147.69% Monthly 1,220 3,734 Ackley, First Pres 2,813.67 3,751.56 75.00% Qtrly 3,510 3,090 Algona, First 3,604.44 3,604.44 100.00% Monthly 3,375 3,533 Jefferson, First 833.68 3,310.20 25.19% 3,263 3,249 Goldfield, United 2,317.14 3,114.04 74.41% 3,070 2,588 Conrad, First 2,991.44 2,991.44 100.00% Semi 3,128 3,112 Boone, First 2,520.00 2,648.16 95.16% Annual - 2,728 Waterloo, Unity 1,324.08 2,648.16 50.00% Qtrly 2,452 2,398 Steamboat Rock, First 2,599.12 2,599.12 100.00% Annual 2,250 2,138 Reinbeck, First 1,602.00 2,402.96 66.67% Monthly 2,250 2,128 Garner, United - 2,378.44 0.00% 668 1,449 Burt, Pres 2,353.92 2,353.92 100.00% Annual 2,093 2,404 Clarion, United 2,329.40 2,329.40 100.00% Qtrly 2,115 2,241 Traer, United 1,655.10 2,206.80 75.00% Monthly 2,042 2,445 LeRoy MN, First 2,157.76 2,157.76 100.00% Semi 5,198 1,554 Jesup, First 1,814.48 1,814.48 100.00% Annual 1,823 1,740 Ackley, East Friesland 1,740.92 1,740.92 100.00% Annual 1,643 1,624 Lincoln, Salem 1,226.00 1,618.32 75.76% 1,575 1,496 Grundy Center, First 1,569.28 1,569.28 100.00% Annual 1,485 1,406 Reinbeck, Amity 36.54 1,495.72 2.44% 1,215 1,208 Toledo, First 1,495.72 1,495.72 100.00% Annual 1,418 1,379 Maxwell, First - 1,471.20 0.00% - 683 Rudd, Eden 1,471.20 1,471.20 100.00% Annual 1,373 2,071 Greene, First 723.34 1,446.68 50.00% Semi 1,395 1,491 Nevada, Central Pres 1,446.68 1,446.68 100.00% Annual 1,373 1,618 Washburn, St Pauls 2,727.26 1,422.16 191.77% Annual 101 905 Lakota, First 1,373.12 1,373.12 100.00% Annual 1,328 1,335 Kamrar, First 1,005.32 1,201.48 83.67% 1,238 1,210 Grand Junction, First 1,176.96 1,176.96 100.00% Annual - 796 Lone Rock, Pres 1,152.44 1,152.44 100.00% Annual 1,080 1,085 State Center, First 49.04 956.28 5.13% - 92 Albion, First 711.08 711.08 100.00% Annual 675 699


7/9

Presbytery of North Central IowaPer Capita Compared to Budget and Prior YearsSorted by 12 Month Budget from Highest to Lowest

Jan-Sepactual


Prior Yr2020

Average2020-2017

Irvington, First 711.08 711.08 100.00% Annual 653 733 Woden, First 588.48 588.48 100.00% Annual 540 581 Waterloo, Barclay 563.96 563.96 100.00% Annual 518 728 McCallsburg 514.92 514.92 100.00% Annual 450 420 Paton, First 514.92 514.92 100.00% Annual 518 418 Dows, First - 147.12 0.00% 135 247 Sac, First - - 0.00% - 357 TOTAL 121,053.81 146,654.12 82.54% 131,359 136,868

Percent paid as of Sep 30th Actual Budget # churches100% or more 62,471.43 59,166.76 26 At least 50% but < 100% 57,663.12 77,728.40 15 Less than 50% but > zero 919.26 5,762.20 2 Zero 0.00 3,996.76 4

121,053.81 146,654.12 47

Budget was based upon congregational members from 2019 of 6,259 x per capita rate of $24.52 or $153,470.68.Discovered that the members of 6,259 should have been 5,981 x $24.52 or $146,654.12 - overbudgeted $6,816.56.Boone, First's remittance for 2020 of $2,520.00 was received Jan 19, 2021Grundy Center, Bethany's remittance for 2020 of $3,127.50 was received Jan 19, 2021Washburn, St Paul's replacement check for 2020 of $1,305.00 was received May 22, 201


8/9

Presbytery of North Central IowaShared Mission Compared to Budget and Prior YearsSorted by Church in Alphabetical Order

Jan-Sepactual


Prior Yr2020

Average2020-2017

Ackley, East Friesland - 355.00 0.00% 355 754 Ackley, First Pres 1,613.49 2,151.30 75.00% Qtrly 2,151 2,008 Albion, First 355.00 355.00 100.00% Annual 355 439 Algona, First 5,500.00 5,500.00 100.00% Annual 5,500 5,500 Ames, Collegiate 22,187.70 29,583.98 75.00% Monthly 29,584 36,151 Ames, Northminster 3,195.00 3,195.00 100.00% Annual 3,195 3,142 Boone, First - 4,260.00 0.00% - 1,775 Burt, Pres 3,763.00 5,112.00 73.61% Monthly 5,538 5,121 Cedar Falls, Cedar Heights 5,112.00 6,816.00 75.00% Monthly 6,816 6,795 Cedar Falls, First 9,585.00 12,780.00 75.00% Monthly 12,780 12,699 Clarion, United 2,840.00 2,840.00 100.00% Qtrly 2,840 2,130 Conrad, First 1,065.00 1,065.00 100.00% Annual 1,065 986 Dows, First - - - 178 Fort Dodge, First 28,800.00 38,400.00 75.00% Monthly 34,080 36,481 Garner, United - 178.00 0.00% 178 314 Goldfield, United 1,070.68 1,775.00 60.32% Qtrly 2,016 1,916 Grand Junction, First - - 0.00% - - Greene, First - - 0.00% - 599 Grundy Center, Bethany 1,500.00 2,130.00 70.42% Varies - 2,666 Grundy Center, First 1,153.53 1,537.50 75.03% Monthly 1,538 1,505 Irvington, First 2,840.00 2,840.00 100.00% Annual 2,840 2,840 Jefferson, First 1,750.00 5,996.00 29.19% 5,997 5,755 Jesup, First 2,130.00 2,840.00 75.00% Qtrly 3,195 3,338 Kamrar, First 2,000.00 2,000.00 100.00% Annual 2,000 2,063 Lakota, First 529.00 528.00 100.19% Annual 528 528 LeRoy MN, First - - 0.00% - - Lincoln, Salem - 373.00 0.00% 365 454 Lone Rock, Pres 2,000.00 2,000.00 100.00% Annual 2,000 1,000 Marshalltown, First 3,087.00 4,116.00 75.00% Monthly 4,116 4,677 Mason City, First 9,982.80 13,310.40 75.00% Monthly 13,310 13,310 Maxwell, First - - 0.00% - - McCallsburg 405.18 810.36 50.00% Qtrly 810 769 Nevada, Central Pres 4,378.32 6,567.00 66.67% Monthly 5,822 5,477 Paton, First 284.00 284.00 100.00% Annual 284 522 Reinbeck, Amity - - 0.00% - - Reinbeck, First 4,800.00 7,200.00 66.67% Monthly 7,100 7,033 Rudd, Eden 2,662.50 3,550.00 75.00% 3,550 3,373 Sac, First - - 0.00% - 125 State Center, First - - 0.00% - - Steamboat Rock, First - - 0.00% - 410 Toledo, First 2,840.00 2,840.00 100.00% Annual 2,840 3,040


9/9

Presbytery of North Central IowaShared Mission Compared to Budget and Prior YearsSorted by Church in Alphabetical Order

Jan-Sepactual


Prior Yr2020

Average2020-2017

Traer, United - - 0.00% - 1,314 Washburn, St Pauls - - 0.00% - 856 Waterloo, Barclay 568.00 568.00 100.00% Annual 568 568 Waterloo, First 3,750.02 5,000.00 75.00% Monthly 4,583 4,941 Waterloo, Unity 213.00 426.00 50.00% Qtrly 852 905 Waterloo, Westminster 1,500.00 1,500.00 100.00% Annual 2,500 3,675 Woden, First - 426.00 0.00% 426 320 TOTAL 133,460.22 181,208.54 73.65% 171,677 188,450

Percent paid as of Sep 30th Actual Budget # churches100% or more 25,516.00 25,515.00 13At least 50% but < 100% 106,194.22 144,105.54 18Less than 50% but > zero 1,750.00 5,996.00 1Zero 0.00 5,592.00 15

133,460.22 181,208.54 47

Budget was based upon average shared mission received in the prior three year period 2018-2020 or $187,200.00.After receipt of pledge forms, the budget was revised to equal the pledge or if no pledge received, then the three year average.Grundy Center, Bethany's remittance for 2020 of $1,000.00 was received Jan 19, 2021 and is reflected above.


Presbytery of North Central IowaBudget for 2022

Description Amount Notes

SupportPresbytery per capita 141,921.76 $24.52 x 5,788 membersPresbytery unified mission 167,713.00 Prior year (2021) estimated collectionsSynod of Lakes and Prairies 10,000.08 Prior year (2021) estimated collectionsMission trips, workshops, events 5,000.00 Participant fees based upon prior yearsRestricted - Westminster Lime Springs 633.00 Prior year (2021) estimated collectionsRestricted - Irene Beavers mission 222.00 Prior year (2021) estimated collectionsUnrestricted - Irene Beavers 1,665.00 Prior year (2021) estimated collectionsRestricted - Eckles scholarship 2,240.00 Prior year (2021) estimated collectionsRestricted - Rath mission 4,816.00 Prior year (2021) estimated collectionsRestricted - LaPorte City mission 753.00 Prior year (2021) estimated collectionsRestricted - Vanderwerf music 377.00 Prior year (2021) estimated collectionsInterest income 158.00 Prior year (2021) estimated collections

Total Support 335,498.84 ExpensesPresbytery Operations

Ackley meeting space 1,800.00 $450 per quarter, if in-person meetings resume GA meetings 1,500.00 Next biennial meeting in 2022Presbytery meetings 350.00 Mileage + supplies for Presbytery meetingsModerator annual conference expense 1,000.00 Moderator training - undecided if in-person or zoomCouncil admin 2,500.00 Expense for committee work

Nominating admin 250.00 Expense for committee work Personnel admin 500.00 Expense for committee work + staff Christmas + retiree giftsStewardship & finance admin 250.00 Expense for committee work COM and CPM admin 10,000.00 Meetings, ordinations, retreats, mileage, meals, LeaderwiseCOM pastoral care 5,000.00 Special circumstancesCOR (Comm on Representation) 100.00 If needed for committee expensePermanent & Special judicial commissions 100.00 If needed for committee expenseMemorials 150.00 Memorials for clergy + friends of the presbyteryTechnology costs 630.00 Domain renewal + QBO monthly feesWebsite maintenance 270.00 Smart Church Project annual feeInsurance 2,000.00 Under review by task forceBooks, subscriptions, reference material 100.00 Book of Order, Common Worship, Calendars, Statistical BookOffice supplies 200.00 Presbytery office/staff expenseOutside fees - accountant 6,120.00 2% increase to $510 per monthTotal Presbytery Operations 32,820.00

Mission and MinistryM&M grants 50,000.00 Rolled back, then increasing 5% annuallyMission & Witness 5,000.00 NEW: Mission programs, education & trip scholarshipsYouth Triennium 1,700.00 Set-aside $1,700 each year - next event in 2022Camp support 43,348.87 14% of per capita & mission from churchesCamp support from Synod 10,000.08 Pass-thru (i.e. Synod payments passed thru to camp)The Academy 2,500.00 Annual contribution paid from Eckles fundsVital Ministries Initiative/Cohorts 8,000.00 Elder & clergy training, retreats, mileage, mealsMission trips, workshops, events 5,000.00 Same as participant costsPastor educational debt assistance 8,000.00 Based on last yr (+ unspent theological training scholarships)Theological training scholarships 5,000.00 Inquirers, candidates, seminarians, The Academy particpantsTotal Mission and Ministry 138,548.95

Shared Staff and Office 208,080.00 2% increase to $17,340 per monthTotal Expenses 379,448.95 Net support (expense) before pass-thrus (43,950.11) Deficit funded from unrestricted cash or investment reserves


A B C D E

1 Presbytery of North Central Iowa Nominating Committee

2 Slate of Nominees

3

4 2021 2022 2023 2024

5 Commission on Ministry (18) TE Steve Nofel (M) (1) RE Anne Stark (1) TE Austin Hill (V M) (1) TE Steve Nofel (2)

6 TE John Molacek (2) RE Scott Cose (1) TE Kim Nofel (1)

7 RE William Kay (1) TE Christine Kaplunas (1) RE Retha Starek (2)

8 RE Michael Marth (1) TE Johnny Janssen (1) TE Sara Sutter (2) RE Michael Marth (2)

9 TE Tom Bower (1) TE Dave Kivett (2) RE Doug Timmons (1)

10 TE Bill Kem (1) TE Jim DuBois (2) __________ TE Bill Kem (2)

11 TE Brice Hoyt (1) ____________________ ____________________ TE Brice Hoyt (2)

12

13

14 Joint Staff PNC (3+1) Kerry Carson

15 Nancy Beenken (1)

16 Judy Klepfer (1)


17 Sara or Austin Hill (Alternate)

18

19

20 Personnel Commission (3) TE Brad Braley (M) (2) TE Gordon Moen (2)

21 RE Judy Klepfer (1)

22

23 Mission and Ministry (9) TE Denise Group (2) RE Angie Risius (2) RE Angie Jewett (M) (2) TE Brian Kunz (1)

24 RE Sylvia Johnson (1) TE John Kerr (1) TE Gordon Moen (1) RE Sylvia Johnson (2)

25 RE Kent Madison (1) RE Rhonda Braley (1) RE Kent Madison (2)

26

27 Nominating (6) ________ TE Kerry Carson (1) TE Sara Hill (M) (1) RE Joyce Garton-Natte (1)

28 ________ TE Amy Wiles (1) TE Steve Nofel (1) RE Dave Little (1)

29

30 Committee on Representation (6)

31 Same as Nominating Committee


A B C D E

32 2021 2022 2023 2024

33

Permanent Judicial Commission

(7) TE Tom Bower (1) RE Ron Pepples (2) RE Larry Jahn (2)

34 TE Dave Kivett (2) RE Dave Sergeant (2) RE Kari O. Narey (2) TE Denise Group (1)

35 TE Rebecca Dix (1)

36

37 Stewardship & Finance (6) RE Karen Kaiser (1) RE Lee Nicholas (1) RE Deane Adams (1) RE Larry Thompsen (2)

38 RE Larry Thomsen (1) TE Sara Hill (1) TE Ken Locke (M) (2)

39

40 Vital Ministries Initiative (9) TE Betsy Thompson (1) RE Hope Goering (2) CP Walt Reemtsma (1)

41 RE Tere Erickson (1) TE Kerry Carson (M) (1) ____________________

42 TE Rebecca Dix (1) ____________________

43

44 Lakeshore Center (4) CP Adrian McMullen (2) CP Diane Wilson (2) TE David Feltman (1)

45 TE Dan Voigt (1) RE Susan Tucker (1)

46


47 Commissioners to Synod TE Gordon Moen (1) TE Gordon Moen (2)

48 RE Beth Ehlers (2)

49 _______________ YAAD _______________ YAAD _______________ YAAD

50

51 Commissioners to GA - 2022

52 July 2-9, 2022 TE John Molacek

53

54

55 Presbyterian Women Linda Hora (Mod)

56 (3 Officers, no set terms) Jane Ryan (Secretary)

57 Debi Jensen (Treasurer)

58

59


A B C D E

60 2021 2022 2023 2024

61

Presbytery Council

(6 at Large) RE Judy Klepfer (Council Mod) RE Nancy Beenken (1) (At Lg) RE Deane Adams (2) (At Lg)

62 TE Steve Nofel (COM) RE Dave Skilling (1) (At Lg) TE Sara Sutter (1) (At Lg)

63 RE Adrian McMullen (Lakeshore Ctr.)

64 RE Angie Jewett (M&M)

65 TE Kerry Carson (VMI)

66 TE Brad Braley (Personnel)

67 TE John Molacek (Presby Mod.)

68 __________ (Presby V Mod.)

69 RE Linda Hora (PW)

70 TE Ken Locke (S&F)

71 RE Ray Burfeind (At-Large)

72 RE Karen Kaiser (Treasurer)

73

TE Annika Lister Stroope (Admin. Exec.

& Stated Clerk)

74 TE Ian McMullen (Pastor to Presbys)

75 RE Amgad Beblawi (Mission Exec.)


76 TE Sara Hill (Nominating)

77

78

79

80

81

82 Leadership CLASS OF 2019 CLASS OF 2020 CLASS OF 2021 CLASS OF 2022

83 Council Moderator TE Sara Hill RE Judy Klepfer RE Judy Klepfer TE John Molacek

84 Presbytery Moderator RE Judy Klepfer TE John Molacek TE John Molacek

85 Presbytery Vice-Moderator TE John Molacek RE Sara McInerny RE Sara McInerny TE Christine Kaplunas


Lakeshore Center at Okoboji Motion to Presbytery of North Central Iowa November 7, 2021 The Lakeshore Board is asking the Presbytery of North Central Iowa to approve the sale of a portion of land to the City of Wahpeton, Iowa. The terms of the sale are that the City of Wahpeton will pay Lakeshore Center $175,000 for 4.7 acres of land on the southwest corner of parcel #06-23-377-002. You can see on the attached image that this portion of land is already divided from the rest of the Lakeshore property by Hwy. 86. The City of Wahpeton will be using this portion of land to construct a new water treatment facility. The Lakeshore Board unanimously recommends this to the Presbyteries of North Central Iowa and Prospect Hill for approval due to the fair offer as well as knowing the land will serve a good purpose for the community of Wahpeton. Submitted by Rev. Daniel A. Voigt Vice-Chair, on Behalf of the Lakeshore Board


PIN 06-23-377-002Acreage 26.29Address HWY 86Owner PRESBYTERIAN CAMP ON OKOBOJI IOWA THEClass AG LAND


Lakeshore Center at Okoboji

2021 Annual Report to Presbytery

Lakeshore Center has experienced a few unconventional years to say the least. In 2020, the only staff

members we had as employees were Harry & Cassie Gabe, co-assistant directors. This was new after the

separation from employment of Don & Jean Reed (site manager & kitchen/housekeeping manager). This

change was due primarily because of financial concerns of the board and helped by Don and Jean’s

desire to retire. Then COVID-19 struck, and summer camps were cancelled and refunded as well as other

events being postposed or cancelled. We honestly crossed out fingers and prayed we could pay the bills

each month. With the hope for some normalcy for summer camp returning in 2021, we still faced the

uncertainty of restrictions for safety and health of everyone. Shortly after a successful summer season,

we faced another change. Cassie Gabe gave her resignation in early August, Heidi Hartmann

(bookkeeper) gave her resignation in mid-August, and then the board decided after much discussion and

prayer to ask Harry to leave in September with Cassie. Currently LCO has two bridge employees on staff

with current employment agreements in place through Dec 31, 2021. The board is currently looking for

a director for LCO. LCO board of directors recently had a very successful board retreat with created

much needed ideas, plans and action to happen. There will be more changes to come and we are still

not financially secure to the point of not worrying from month to month. We do appreciate everyone’s

generosity they have shown to LCO in the form of prayer, volunteer work, and financial contribution. We

would be here to share our ministry with each of you.

Summer Camp 2021

• There were 5 weeks of camp with a total of approximately 250 attendees, this allowed for

smaller group sizes.

• All activities were conducted outside when weather permitting and all inside activities required

masks.

• Obtaining staff was a challenge this year with no international staffing allowed due to travel

restrictions. This left the camp short staffed for a few weeks but were fortunate enough to find

some past campers/staffers to volunteer their time to fill in the gap.

• SUCCESSFUL SUMMER!!

Atlas Partnership

• LCO has partnered with Atlas of the Lakes Area Ministry to offer short-term emergency housing

for individuals/families in need.

• This is a confidential arrangement for the safety and privacy of everyone involved and is on an

‘as needed’ basis with LCO having the discretion of saying no if the space is otherwise spoken

for.

• LCO has been able to help many families already through this ministry.

• Atlas does pay a small fee to help cover basic costs of the stay.


Property/Grounds

With the lack of full staff in 2020 and only one part time maintenance person for part of 2021, much has

been overlooked on the property. This past winter, a water pipe burst upstairs in the canteen building

causing massive damage to much of the drywall and floors on the north side of the building. This ended

with a partial makeover of the canteen building. There was also a small water problem in one of the

cabins. Both incidences were covered by insurance. LCO has many ongoing wants and needs for the

upkeep of our facilities, here are a few more urgent ones:

• New A/C unit for the chapel (current one died in September)

• Replace the lawn tractor/mower – a large zero-turn mower with 60” or larger deck would be

ideal with the size of our property and the limitation of our staff members. Although a

tractor/mower that can handle attachments such as snowplow, bucket and forks would serve

more purposes. (Never hurts to dream big!)

• Siding for the chapel (1st), Maple and Linden Cabins

• Replace deck on the manse (currently rotten and unsafe)

• Cottage Roof needs repair/replacement

The winterizing of buildings around the property this year have been done by some very talented

volunteers. This was a huge concern of ours and we are glad to have it done. There are several other

jobs that have been accomplished this year with the help of volunteers, such as cleaning out the kitchen

cooler and freezer, raking leaves around the main buildings, cleaning up the beach, removing the docks

from the lake, processing of bulk mailings, some housekeeping tasks, small electrical jobs that needed

attention, packing up and doing inventory on the camp store and weeding. Many hands make lighter

work of big endeavors. Our volunteers have been great this year, please bring a group up for a weekend

of volunteering and enjoy some fellowship on the deck. Always appreciated!!

Facility Usage for 2021

• No spring events were sponsored by LCO due to COVID-19 uncertainties.

• Hosted 3 weddings & several reunions/gatherings – good comeback after a dormant year

• Hosted the Bible Conference in August

• Rediscovering Koinonia – November 1-3, 2021 (Registrations are still welcome) This event will be

led by Dave and Sue Feltman. The purpose of this retreat is to enjoy community and communion

with other Christians.

• Suffering to Hope Retreat – Dec 6-8, 2021 (Registrations are still welcome) In partnership with

LeaderWise, Omaha Presbyterian Seminary Foundation, NCI Presbytery and PH Presbytery, we

invite you to reflective time away to acknowledge and begin to heal the losses, individual and

collective, that have taken their toll because of the pandemic. This event will be led by Mark

Sundby and Kara Montgomery Johnson.

The board has made some initial contacts and connections to start filling the calendar with more

opportunities/events in 2022. Please remember to share with others that we are here.


Finances

The finances of LCO have been on “rocky” ground for the last few years to be kind. With the reduced

staff and only a part time bookkeeper, it became very evident in August of this year that we were worse

off than we anticipated. To be honest, the board has had trouble getting complete financial statements

for the past year for proper review. Without digging too deep, we scheduled a CPA review for late

August. Then with Cassie and Heidi both resigning in August, the board had no choice but to step in and

take more day-to-day responsibility for the finances until new employees are found. In this process, we

were contacted by the CPA firm to find out no information was shared with them after two requests

directed at Cassie. Cyndi, board chairman, volunteered to gather the information and forward it on

which leads us to us postponing the CPA review because of what state Cyndi found the books. She is

currently leading the effort in getting things organized, reconciled and in compliance. The board is

currently working on the 2022 budget as well. The budget will be presented to the two presbyteries in

December. The CPA review will be rescheduled in Spring 2022 for review of 2021 records. The following

is a financial summary through September 2021:

• Income Sources

o Presbytery Support – 21%

o General Donations – 23%

o Designated Donations – 13%

o Summer Camp – 22%

o Facility Usage – 16%

o Other (Grants/Kayaks/Etc.) – 5%

• Cash Funds as of 9/30/21

o General Checking $45,496.56

o Designated Savings $109,060.09

o Capital Savings $32,998.61

• Endowment Funds as of 9/30/21

o Total of $55,447.25 in 4 separate funds

• Accounts Receivable – Unknown

• Bequest Receivable - $87,500 (paperwork has been submitted to claim)

• Lodge Loan Balance as of 9/30/21

o $165,120.37

At the current time, Bob Peterson – former board member and long-time LCO supporter, is volunteering

his time once a week to enter deposits, record all payments made and pay additional bills when needed.

A huge thank you to Bob! Cyndi will continue to work with the reconciling of the books to make sure we

have an accurate set of financials by the end of November and to stay current thereafter. Bank privileges

are currently held by Cyndi Rock-Raasch - Board Chairman, Dave Feltman – Board Treasurer, and Bob

Peterson – bookkeeper.


Meeting Packet for the 227th Stated Meeting of the ...

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