Business Office

Business Administrative Resources

Salary Guidelines | Human Resources | Treasurer Resources | Church Board Resources | Church Safety

Salary Guidelines

Compensation Guide & Calculator (pdf & excel file)

Salary Survey 2016 – Sole Pastor

Salary Survey 2016 – Senior/Administrative Pastor

Salary Survey 2016 – Associate/Assistant Pastor


Human Resources Guides

Pastors: What To Do When You Receive a Call

Clergy Job Descriptions

Job Descriptions – Ministry Staff, Officers, Admin Staff, Facilities Staff

HR Poster Compilation – to post in various locations – Updated March 2016

Sabbatical Guidelines – 2008

Personnel Manual Prototype – pdf (2003)

Personnel Manual Prototype – Word (2003)

Employment Resource Manual – pdf (2012)

Commissioned Worker Call Process Information

Annual Review Template (fillable .docx) – This is the review form we utilize at the District Office. For a complete overview of evaluation best practices, please connect with your Congregation Mission & Ministry Facilitator.

Pastor or Principal Annual Review Sample Form

Teacher or DCE Annual Review Sample Form


Treasurer Resources

LCMS Congregational Treasurer’s Manual

Michigan Supplement 2018

Sample Unemployment Letter


Federal W-4

I-9 Form

3281 New Hire Reporting

Sales, Use and Withholding Taxes Monthly / Quarterly Returns

Sales, Use and Withholding Taxes Annual Return

3372 Sales Tax Exemption Cert

Group Tax Exempt Ruling

Taxes and Ministers Brochure

Group Purchase Agreements

Remittance Voucher

Guidance for Qualified Parking and Transportation Fringes

IRS News Release

IRS Notice 2018-99


Church Board Resources

Guidelines for LCMS Congregation Constitutions

Protecting Your Ministry – A Legal Guide for Churches, Christian Schools, and Christian Ministries


Church Safety

Guidelines for Emergency Operation Plans