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Unitarian Universalist Society, Coralville, Iowa

Board Policy Book

Initiated 7/8/2019

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Section 1– Policies ----------------------------------------------------------------------------------------- ----page

Introduction --------------------------------------------------------------------------------------------------- ------------6 Mission Statement --------------------------------------------------------------------------------------------------- ---6 Vision Statement -------------------------------------------------------------------------------------------------------- -6 Covenant of Right Relations--------------------------------------------------------------------------------------------7 1. Board Governance--------------------------------------------------------------------------------------------------9 1.1. Role of the Board --------------------------------------------------------------------------------------------------9 1.1.1. Policy on Policies ------------------------------------------------------------------------------------------------ -9 1.1.2. Board Work Products -------------------------------------------------------------------------------------------9 1.2. Board Officers and Trustees------------------------------------------------------------------------------------12 1.2.1. President ------------------------------------------------------------------------------------------------------- --12 1.2.2. Vice President ---------------------------------------------------------------------------------------------------10 1.2.3. Past President ------------------------------------------------------------------------------------------- --------10 1.2.4. Secretary ------------------------------------------------------------------------------------------------- --------10 1.2.5. Treasurer ---------------------------------------------------------------------------------------------------------10 1.2.6. Finance Trustee--------------------------------------------------------------------------------------------- ---- 11 1.2.7. Trustee at Large-------------------------------------------------------------------------------------------------12 1.3 Expectations of Board Members -------------------------------------------------------------------------------12 1.3.1. Attend Meetings ------------------------------------------------------------------------------------------- ----12 1.3.2. Board Covenant -------------------------------------------------------------------------------------------------13 1.3.3. Conflict of Interest Policy -------------------------------------------------------------------------------------14 1.3.4. Discipline and Removal of Board Members---------------------------------------------------------------14 1.4 Board Committees ------------------------------------------------------------------------------------------------15 1.4.1 The Executive Committee--------------------------------------------------------------------------------------15 Requests for Sponsorship or Co-Sponsorship for Non-UU Events 1.4.2 Leadership Development Committee-----------------------------------------------------------------------15 1.4.3. Endowment Committee---------------------------------------------------------------------------------------15 1.4.4. Finance Committee --------------------------------------------------------------------------------------- -----15 1.4.5. Personnel Committee------------------------------------------------------------------------------------------16 1.4.6. Governance Committee---------------------------------------------------------------------------------------16 1.4.7. Right Relations Committee-----------------------------------------------------------------------------------16 1.4.8. Mission and Vision Review Committee--------------------------------------------------------------------16 2. Delegation to the Staff ---------------------------------------------------------------------------------------------17 2.1. Global Delegation to the Head of Staff-----------------------------------------------------------------------17 2.2 Senior Staff Team------------------------------------------------------------------------------------------- --------17 2.3 Staff Accountability -----------------------------------------------------------------------------------------------17 2.3.1. Programmatic Monitoring------------------------------------------------------------------------------------17 3. Guidelines and Limitations -------------------------------------------------------------------------------------- --18

Deleted: Handling

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3.1 Personnel Decisions -----------------------------------------------------------------------------------------------18 3.1.1 Hiring of Senior Staff ----------------------------------------------------------------------------------------- ---18 3.1.2. Hiring Non-senior Staff ----------------------------------------------------------------------------------------18 3.1.3. New Positions------------------------------------------------------------------------------------------------- ---18 3.1.4. Employment at Will ------------------------------------------------------------------------------------------ --18 3.1.5. Discipline and Termination -----------------------------------------------------------------------------------18 3.2 Care for Paid Staff------------------------------------------------------------------------------------------------ --18 3.2.1 Supervision and Evaluation------------------------------------------------------------------------------------19 3.2.1.1.Staff Evaluation------------------------------------------------------------------------------------------------19 3.2.1.2. Minister evaluation ------------------------------------------------------------------------------------------19 3.2.3. Compensation and Benefits ----------------------------------------------------------------------------------19 3.2.4. Personnel Manual ----------------------------------------------------------------------------------------------19 3.3 Care of Members and Guests------------------------------------------------------------------------------------20 3.3.1 Health and Safety -----------------------------------------------------------------------------------------------20 3.3.2. Smoking -------------------------------------------------------------------------------------------------------- --20 3.3.3. Alcohol and Illegal Drugs Policy -----------------------------------------------------------------------------20 3.3.4. Emergency Planning----------------------------------------------------------------------------------------- ---20 3.3.5. Child Protection -------------------------------------------------------------------------------------- -----------20 3.3.6. Disruptive Behavior ------------------------------------------------------------------------------------------ --20 3.3.7. Harassment ------------------------------------------------------------------------------------------------------20 3.3.8. Firearms-------------------------------------------------------------------------------------------------------- ---21 3.3.9. Building Security ------------------------------------------------------------------------------------------------21 3.3.10. Universal Access--------------------------------------------------------------------------------------------- --21 3.4. Care for Material Resource--------------------------------------------------------------------------------------21 3.4.1. Operating and Capital Budgets ------------------------------------------------------------------------------21 3.4.2. Spending Authority --------------------------------------------------------------------------------------------21 3.4.2.1. Donor-restricted funds--------------------------------------------------------------------------------------21 3.4.2.2. Cash operating reserves ------------------------------------------------------------------------------------21 3.4.2.3. Board approval--------------------------------------------------------------------------------------------- ---21 3.4.2.4. The budget must anticipate and prevent spending in excess -------------------------------------21 3.4.2.5. Teams and staff may adjust how their budget amounts are spent-------------------------------21 3.4.2.6. Vouchers ---------------------------------------------------------------------------------------------- ---------21 3.4.2.7. The budget must be prepared in outline form---------------------------------------------------------22 3.4.3. Cash and Designated Checks from the Sunday Offering-----------------------------------------------22 3.4.3.1. Nominating Charities Sunday Offering Goes to--------------------------------------------------------22 3.4.3.2. Four Months with 5 Sundays Offering ------------------------------------------------------------------22 3.4.3.3. Record Keeping of Sunday Offering----------------------------------------------------------------------22 3.4.3.4. Fundraising ----------------------------------------------------------------------------------------------------22 3.4.4. Gift Acceptance ----------------------------------------------------------------------------------------------- --22 3.4.4.1. Gifts Designated to an Existing Fund---------------------------------------------------------------------22

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3.4.4.2. Gifts to Congregation Approved Special Campaign---------------------------------------------------22 3.4.4.3. Gifts Designated to Create a Named Endowment Fund---------------------------------------------22 3.4.4.4. Memorial Gifts --------------------------------------------------------------------------------------------- ---22 3.4.4.5. Gifts of Cash----------------------------------------------------------------------------------------------------22 3.4.4.6. Pledges------------------------------------------------------------------------------------------------------- ---22 3.4.4.7. Gifts of Securities --------------------------------------------------------------------------------------------22 3.4.4.8. Gifts of Real Estate ----------------------------------------------------------------------------------------- --22 3.4.4.9. All other gifts of tangible personal property-----------------------------------------------------------22 3.4.4.10. UUS welcomes deferred gifts----------------------------------------------------------------------------22 3.4.4.11. Other more complicated and esoteric gifts ---------------------------------------------------------- 22 3.4.4.12. Gift Acknowledgement -----------------------------------------------------------------------------------22 3.4.4.13 Gift Acceptance Discretion --------------------------------------------------------------------------------22 3.4.5. Special Funds------------------------------------------------------------------------------------------ -----------23 3.4.6. Accounting and Financial Standards------------------------------------------------------------------------23 3.4.6.1. Cash Management -------------------------------------------------------------------------------------------23 3.4.6.2. Separation of Functions-------------------------------------------------------------------------------------23 3.4.6.3. Approval Authority-------------------------------------------------------------------------------------------23 3.4.6.4. Reconciliation -------------------------------------------------------------------------------------------------23 3.4.7. Asset Protection ------------------------------------------------------------------------------------------------23 3.4.7.1. Adequate insurance ----------------------------------------------------------------------------------------23 3.4.7.2. Maintenance of the Society property-------------------------------------------------------------------23 3.4.7.3. Reasonable steps to protect the Society’s -------------------------------------------------------------23 3.4.8. Document Retention-------------------------------------------------------------------------------------------24

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Section 2 Procedures Conflict Management Policy 1.1. Board Governance - Role of the Board – Monthly Board Meeting Procedure Closed Session Procedure Handling Requests for Sponsorship or Co-Sponsorship for Non-UU Events 01.5 Policies on Policy Procedure 1.3.3. Endowment Procedure 1.3.5. The Personnel Committee 1.4.2. Conflict of Interest Procedure 1.4.3.1. Removal of a Board member for Misconduct Procedure 1.4.3.2. Removal of a Board member for Absence from Board Meetings Procedure 3.2.2 Compensation and Benefits Procedure: 3.3.3. Alcohol and Illegal Drugs Procedure 3.4.1. Operating and Capital Budgets 3.4.3.1. Monthly Offering Sponsors - Every 3 years, members/friends of UUS can nominate a local, national, or international agency that works for social justice. 3.4.3.4. Fundraising Procedures for requesting permission 3.4.4.1. Gifts Designated to an Existing Fund: 3.4.4.7. Gifts of Securities 3.4.4.8. Gifts of Real Estate 3.4.4.9. All other gifts of tangible personal property 3.4.4.10. UUS welcomes deferred gifts 3.4.4.11. Other more complicated and esoteric gifts 3.4.4.12. Gift Acknowledgement

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Introduction What is Policy Governance? Using written policies to delegate the Board’s authority to the staff

and congregation is not new at UUS. Policymaking, formal and informal, has certainly been a part

of leading our congregation at least since 1961 when the American Unitarian Association and

American Universalist Church merged and probably before then. Policies that give prerogative to

congregation and staff to take action without seeking Board approval help us do our work

efficiently and effectively. What is new is the concerted effort of the Board to create and maintain

this document, the Board Policy Book, to help guide the efforts of the Staff, Congregation and

Board to carry out the Mission and Vision of UUS.

Since we are a mission-driven organization and the Bylaws give specific authority to the Board

of Trustees for the implementation of UUS’s mission, we thought it worthwhile to include the

Mission and Vision statements in the document. These statements were approved at a

congregational meeting on January 5, 2020.

Mission: We are a welcoming, spiritually diverse home. We act on our values:

Honor the Earth Advocate for racial and social justice Nurture deep connections Embrace the ongoing quest for meaning

Vision: We aspire to be a more inclusive, loving, diverse congregation that welcomes all people.

We will defend and celebrate the Earth, confront racial and social injustice, and nurture deep connections.

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UUS Covenant of Right Relations

The well-being, strength and reputation of this Unitarian Universalist Society depend on our relationships. We believe that members bring their best intentions into their relationships with the society members and friends, youth and children, staff, leaders, and clergy. Through this covenant we make a formal commitment to act with mutual trust and respect in our community. This covenant is a public statement to remind each of us of our explicit responsibilities in maintaining a healthy congregation.

As individuals and members of our society we covenant to:

• Engage from a place of individual authenticity and strive to be our best whole selves. • Celebrate diversity as a source of energy, inspiration, and growth • Model the behaviors we all aspire to: loving kindness, responsibility, gratitude, accountability, and

forgiveness • Work to sustain a safe environment that encourages us to share our values and beliefs, and

nurtures our spiritual and ethical growth • Communicate with mutual respect in order to better understand one another, realizing that we

may ultimately agree to disagree • Have the courage to discuss our values, beliefs, opinions, feelings, and reactions with those who

do not share them, as well as with those who do • Take responsibility for personally addressing issues as we encounter them through dialog with the

appropriate individual or group • Be accountable for our words and actions; realizing that none of us is perfect, seek as well as offer

forgiveness, and respond with compassion if our words have been unintentionally hurtful • Support collaboration by asking for and offering help, and express our gratitude to others for their

efforts • Engage in congregational decision-making, actively seeking and sharing information, and

supporting the decisions made by the congregation

Approved by the Board 2/12/2020

Approved by the Congregations 5/24/2020

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In 2019, the Board began its transition to a policy-driven, shared ministry model as is

explained in the book by Dan Hotchkiss, Governance and Ministry, 2nd Edition.

Hotchkiss’s model integrates the roles of the congregation as a whole, the Board and

the Staff (led by the minister). The responsibility for successful functioning of UUS is shared

between the congregation, minister and staff and the board. This model also makes a clear

distinction between governance being the primary responsibility of the Board, and ministry

being the primary responsibility of the Staff. Briefly, Hotchkiss tells us that governance is the

process of holding and controlling human and material resources and making sure they are

used to serve its mission. Ministry is the rest of what the congregation does to carry out the

mission and vision - the daily activity of building a community, managing resources, and

transforming lives.

As a governing body, the Board has the primary responsibility of oversight, an

important aspect of governance. Oversight involves articulating a mission, choosing major

goals, delegating responsibility to those who do the daily work, and keeping the

congregation’s money, property, and people safe while assuring that the congregation lives in

harmony with its own values.

The minister and staff are authorized by the Board, through policies, to lead the work

of the ministry. The minister and staff have the primary responsibility for management,

unencumbered by the need to receive permission or approval from the Board on a day to day

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basis. Good policies free the staff to do their work. The minister and staff shall coordinate the

work of ministry teams who perform specific tasks and functions.

Planning is the process of envisioning the future of the congregation and is a shared

activity of the board, staff, and congregation. Effective planning requires wide support of the

board, the minister and staff, and the membership. Many organizations get so immersed in

their governance and management responsibilities that planning for the future gets less

attention than it needs. Ideally, applying a policy-based governance model will allow UUS to

effectively plan, oversee, and manage its mission.

In 2019, UUS reorganized our governance and ministry to be more effective and allow those

doing the work to be able to do so without having to bring all requests to the Board and then

having the delay in waiting for the Board directive to the request.

1.1. Board Governance - Role of the Board The Board holds the authority and responsibility for the congregation as an institution, as

designated in the bylaws. Though composed of individuals, the board must operate as a single

entity in service of the mission of the congregation. In conducting its oversight obligation, the

Board is responsible for monitoring reports provided by staff and conducting scheduled

evaluations of the progress of the Society makes in achieving its goals.

In order to maintain transparency, all records except those that are confidential are available to

the congregation to be viewed. A request can be made to the Board Secretary.

1.1.1. Policy on Policies - The Bylaws authorize the Board to create, revise and review policies. Policies are general statements of direction and purpose that allow users to exercise good judgment in the daily operation of UUS and promote the efficient use of resources. Policies must conform to UUS Bylaws. Procedures explain how things get done.

The Board records in this policy book any action intended to authorize others to make decisions or control multiple decisions over time.

*See Procedures Approved by the Board:

1.1.2. Board Work Products In carrying out its responsibility for planning, the Board will collaborate with the minister, staff, and congregation to keep the mission and vision statements and the strategic plan current,

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reviewing them minimally every 5 years. As these products are revised, they must be adopted by the congregation. Annually, the Board will produce and adopt; 1. Open Questions: An annual short list of questions about the Society’s future. No more than 3 questions. This will serve as a basis of ongoing planning conversations for the Board, the minister, and staff, as well as the congregation. 2. Vision of Ministry: Based on the open questions, an annual vision of ministry is developed by the board, minister, and staff consisting of a short list of top priority areas or goals where the Society will advance its work in the coming year. 3. Annual Review Annually, as part of the creation of the Annual Vision of Ministry, the minister and Board will together review their respective contributions to the fulfillment of the prior year’s Annual Vision of Ministry. Included will be the Society’s success or difficulties in achieving the prior year’s Vision of Ministry goals. This should report should include the Ministry, Board and congregation’s effectiveness in their respective roles. 1.2 Board Officers and Trustees *See Bylaws The officers and trustees of the board shall perform their duties as outlined in the bylaws with additional duties as prescribed below. 1.2.1. The Board President facilitates Board meetings and works in partnership with the minister to ensure productive partnership between the Board and staff. They provide leadership for fulfilling the current mission and vision of the Society. The president shall sign all legal contracts and conveyances as determined by the Board. 1.2.2. The Vice President assists and substitutes for the president upon request. The vice president shall serve on and chair committees as directed by the Board. 1.2.3. The Past President The past president shall serve, and chair committees as directed by the Board and serve as a resource for the board. 1.2.4. The Secretary In cooperation with the staff, the secretary is responsible for filing the minutes and new or revised policies and procedures in the appropriate place and making sure the administrator posts them on the website. The secretary takes minutes at the executive and monthly Board meetings. The secretary makes sure there is a record of any business outside the monthly meetings. 1.2.5. The Treasurer shall serve on the Finance Committee. They will provide a monthly report on the Society’s financial status to the Board. At Board meetings they will be a resource for financial matters and budget questions. The treasurer and Finance Committee are responsible

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for the creation of the yearly budget which is then brought to the Board for approval. The congregation must vote to approve the final budget at the Annual Budget Meeting. 1.2.6. The Finance Trustee supports fulfillment of the Board’s governance and oversight as prescribed by the Board. The finance trustee chairs the Finance Committee and the Social Justice Action Fund Team. 1.2.7. The Trustees at large – There will be (3) three Trustee at large positions. They support fulfillment of the Board’s governance and oversight as prescribed by the Board. They may chair or co-chair a committee and perform other duties as prescribed by the Board. Sections 1.2.1 – 1.2.7. Approved by the Board 1.3. Expectations of Board Members 1.3.1. Prepare for and attend meetings Monthly Board Meetings: The UUS Board of Trustees will hold monthly board meetings. Meetings are open to members of the society. Meeting minutes are taken by the secretary and approved at the next business meeting. The president will facilitate the agenda for the monthly board meetings. The Executive Committee will prepare the items for the agenda. The president will make the monthly board agenda available prior to the monthly meeting. The secretary will prepare the Consent Agenda Items prior to the monthly board meeting. This should include Executive Committee Meeting minutes, board meeting minutes, board meeting highlights. Each month the Board will meet to discuss matters of business, oversite, and governance. The Executive Committee meets in the week prior to this meeting to set the agenda. The Board secretary records and approves all its actions in the minutes, for ease of reference for both the Executive Meeting and any Board meetings. The president will make the monthly board agenda available prior to the monthly meeting. The secretary will prepare the Consent Agenda Items prior to the monthly board meeting. This should include Executive Committee Meeting minutes, board meeting minutes, and board meeting highlights. As part of the preparation for the meeting each Board member must review the committee reports, minister and staff reports, finance reports, and any other special materials for review provided prior to the meeting. While review is necessary, reports will not normally be subject to Board discussion except when they require Board action or raise issues of compliance with Board policy.

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Other Meetings – In addition to monthly board meetings there are other meetings that Board members are expected to attend including: New Board Member Orientation - New Board members are expected to attend a board orientation session in the beginning month of their term. Board Retreat – Each year there will be a Board retreat for part of a day. Other staff may also attend part of that meeting at the Board and minister’s discretion. Closed Sessions –The UUS Board of Trustees desires as much of its business as possible to be conducted in an open and transparent manner. Member attendance at Board meetings is encouraged in order to promote an informed congregation. However, the Board recognizes that because of the sensitive nature of some limited number of subjects it may be necessary for the Board to meet in closed session without member participation. This is usually done after the close of a board meeting. The Board may meet in closed session only for the following purposes:

• Evaluation or discipline of or other discussions relating to Staff and or Minister

• Legal or potential legal issues

• Contract matters

• Other matters which the Board believes require confidentiality to protect a member’s privacy

Notice that a closed session will be held at an upcoming Board meeting shall be placed in the agenda and notice of that Board meeting.

Only matters which have been scheduled and noticed for a Board closed session may be discussed in that closed session.

The Minister(s) may attend all closed sessions of the Board except those that are called to evaluate or discuss matters related to these persons and in that event, neither shall be in attendance.

No other person(s) shall attend closed sessions except upon invitation of the Board. No minutes of discussions at closed sessions shall be taken. No decision shall be taken by the Board in closed session. Special Meetings – Other special meetings to conduct board business may be called from time to time. Although these instances are rare Board members should make every attempt to attend. Congregational Meetings – The Board will hold at least 2 congregational business meetings per year as is outlined in the Bylaws. Committee Meetings – Board members may serve on Board related committees.

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1.3.2. Board Covenant Considering the Board’s responsibility to “envision the future, create long-term goals and policies and ensure organizational performance"*, we covenant to the following: 1. As representatives of the congregation, we will cultivate a wide range of contacts and encourage the consideration of diverse views when developing policy decisions. 2. To cultivate an informed membership, we will promote transparency regarding Board goals, processes, and Society issues while seeking to maintain optimal communication among Board, minister, staff and congregation. 3. Recognizing the importance of wholesome relationships for effective Board function, we will demonstrate ongoing interest and concern for one another through a process of check-in at the beginning of each meeting. 4. Giving the Board’s work high priority in our schedules, we will provide relevant written documents in advance of meetings, review materials in advance, arrive on time, and commit to on-going learning. If we are unable to attend a Board meeting, we will notify the Board President or member of the Executive Committee by phone prior to the meeting. 5. Using dialogue and creative interchange, we agree to seek common ground in making democratic decisions in the best interests of the Unitarian Universalist Society and in support of its mission and goals. 6. Once a decision has been made, as Board members we will support the Board’s decision, and the implementation of the decision, and avoid undermining speech or actions. 7. Using positive communication skills, we will listen and speak to one another with respect and with the assumption of good faith. When encountering destructive communication patterns among ourselves or within the congregation, we will model and strongly encourage constructive alternatives. 8. Recognizing our ownership for Board process, we will acknowledge requests for a process check when one of us is uncomfortable with the ongoing discussion or proceedings. The Board uses a designated process observer/timekeeper for each Board meeting. That responsibility rotates and does not include the president and the secretary. 9. We will observe confidentiality meeting in closed session. 10. E-mail will be used with care and respect, especially regarding personnel matters. Approved 7/2017 Reviewed 9/2019

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1.3.3. Conflict of Interest Policy Purpose The purpose of the Conflict of Interest Policy is to protect the Unitarian Universalist Society’s interest in situations when a governing member’s loyalties may be divided between UUS and other interests. This policy is intended to supplement, but not replace any applicable state and federal laws governing conflict of interest applicable to non-profit and religious organizations. Policy All governing members of the Unitarian Universalist Society shall carry out their duties keeping the best interest of UUS in mind. Definition A governing member is an Officer or Trustee of the UUS Board of Trustees, or any member of a

committee with Board-delegated governing powers such as the Endowment Committee,

Leadership Development Committee, and the Finance Committee. A conflict of interest exists whenever a governing member of UUS has interests or duties that may hinder or appear to hinder their ability to act with undivided loyalty to UUS and its mission. A conflict of interest arises when a governing member:

I. Stands to gain or lose financially because of an action of UUS in which they have a decision-making role.

II. Cannot set aside their personal preferences as an individual consumer of UUS’ services to act on behalf of the whole Society and its mission.

III. Has a close relationship with someone who has a conflict of interest as defined above. A close relation includes any person, corporation, non-profit, or other entity with which the governing member has a pre-existing personal, family, or business relationship.

IV. Faces any other situation that impairs, or reasonably appears to impair, their independence of judgement.

*See Procedures Approved by the Board: 1.3.4. Discipline and Removal of Board Members The Board recognizes that there are some instances in which a Board member may need to be removed. In exercising its power under the bylaws to remove an officer or Board member, the Board will follow procedures as they are outlined in the procedure section. *See bylaws. *Procedures

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1.4 Board Committees – The Board has the authority to create or dissolve committees. Committees exist to help the Board

govern. Committees will develop their own charge. They can create policy proposals but must

submit these proposals to the Board for final approval. All committees will keep minutes which

board members can review in advance of monthly board meetings.

1.4.1 The Executive Committee is comprised of the officers of the Society. It shall exercise the functions outlined in the Bylaws. Requests for Sponsorship or Co-Sponsorship for Non-UU Events - Members and non-members will ask UUS to sponsor or co-sponsor an event at UUS or another location. All requests should go to Exec. first and may be discussed by the Board if further input is needed. Requests should be kept on file. This can be done at monthly meetings or by email. Requests should be made in writing and directed to a staff member, the secretary or Board president. Considerations for acceptance are that the event should be in keeping with UUS values.

*See Procedures Approved by the Board: 1.4.2. The Leadership Development Committee Policy – The Leadership Development Committee shall be elected and carry out their duties as is defined in the bylaws. *See Bylaws Approved by the Board: 1.4.3. The Endowment Committee is elected by the congregation and carries out its duties as defined in the Bylaws. They will develop and revise Endowment Committee policies and procedures in relation to their work and how different accounts are accessed as well as how the Board relates to them. All policy and procedures will be shared with the Board. Pertinent reports should be submitted to the Board President to be shared with the Board. Policies and procedures shall be sent to the Board for final approval. Once a year they will submit a report for the annual congregational meeting. *See Bylaws *See Procedures Approved by the Board: 1.4.4. Finance Committee Advises the Board of Trustees on financial matters such as the annual budget. The Committee oversees ongoing finance related tasks including bookkeeping, fundraising, and

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investments. They provide regular reports for the Board’s review and coordinate specific policy as to oversight. The Finance Trustee is the chairperson. Committee members include the Board Treasurer, a representative from the Endowment Committee, a representative from the Stewardship Team, and the Office Administrator. The committee meets at least once a month. Financial Audit or Review As determined by the Finance Committee or at the request of the Board, the Board will engage a qualified professional to conduct an audit or review of the Society’s financial records. Approved by the Board: 1.4.5. Personnel Committee Advises/assists the Board in developing personnel policies and manuals, ensuring compliance with applicable laws, and in carrying out the staff-grievance process as defined by these policies. The committee has no staff management authority and does not participate in supervision or personnel decision-making. Has a minimum of 3 members including 1 board member who is the chair or co-chair of the committee. They meet a minimum of quarterly. Approved by the Board: 1.4.6. Governance Committee Advises/assists the Board by reviewing and keeping the Board Policy Book and UUS Bylaws up to date. The Committee will create new policy proposals as directed by the Board. New policy proposals or modifications must be approved by the full Board before they are included in the Board Policy Book. Polices do not require congregational approval. The Committee will review the Bylaws every 3 years minimally or as needed. New proposed bylaw modifications must be submitted to the Board for approval prior to submission to the Congregation for final approval. The Governance Committee has a minimum of 3 members, including one Board member who is the chair or co-chair of the committee. They meet a minimum of quarterly. 1.4.7. Right Relations Committee Promotes the practice of right relations to build a loving, trusting and healthy congregation.

Functions as an internal conflict management team for the congregation. Assists with the

development of a Congregational Covenant of Right Relations and a Conflict Management

Policy and Procedure. This committee has a minimum of 3 people with at least one Board

member, meets at least twice annually, and as needed for conflict management or other

business. This committee will submit their minutes to the Board for review unless the record is

confidential.

Approved by the Board:

1.4.8. Mission and Vision Review Committee Assists the Board and staff in developing tools and evaluating;

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• The Society’s success in achieving the Annual Vision of Ministry.

• An annual, mutual performance evaluation with the minister and the Board.

• The Society’s effectiveness in carrying out its Mission and Vision

• Triennial Evaluation of the Minister on their wider Pastoral role.

• The satisfaction of its members.

There are many ways that they may engage in this responsibility, from utilizing formal

congregational assessment tools, self-evaluation tools, to taking an intentional look at a few

areas of ministry each year.

This committee has a minimum of 3 people and a Board member as chair or co-chair. They meet at least 3 times and year. Approved by the Board: 2. Delegation to the Staff 2.1 Global Delegation to the Minister as Head of Staff and Accountability The Board delegates all its authority to manage the general affairs, work, and resources of UUS, except as expressly limited by these policies, to the Minister as Head of Staff. All staff members are accountable to the minister. The minister is accountable to the Board. 2.2 Senior Staff Team (Minister, Congregational, Administrator, DCL, DRE, Music Director) The Minister manages the work of UUS in collaboration with a Senior Staff Team which includes the Minister, Congregational administrator, Director of Congregational Life, Director of Religious Education, and Direct Music or, all of whom report directly to the Minister. The Board expects Senior Staff Team, individually and jointly:

• To lead and unify the paid and volunteer staff in directing their efforts toward the fulfillment of the UUS mission and goals.

• To ensure compliance with the Bylaws, Board Policies, and applicable laws and regulations.

• To uphold a high standard of ethical and professional conduct.

• To accomplish the goals contained in the vision of ministry by developing annual goals for its work as a team.

• To develop policies and procedures that pertain to ministry. They are not subject to board approval.

• Provide monthly reports of ongoing activity of the ministry to the Board. When there is conflict with the policies and procedures the board and the minister will resolve the conflict jointly.

Approved by the Board

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3. Guidance and Limitations 3.1 Personnel Decisions The Board expects the Minister to take to lead in the selection, hiring, supervision, and discharge of all paid staff. 3.1.1 Hiring Senior Staff Before filling senior staff positions, the minister will consult with the Board, and appoint a Search Committee. After receiving the Search Committee's recommendation, the minister will consult with the Board and present their final candidate. The minister is expected to keep the Board updated on the Search Process. 3.1.2 Hiring Non-senior staff Before filling Non-senior Staff positions, the direct supervisor of the vacant position should consult with lay leaders, other staff, and must consult with the minister before extending a job offer. The Minister has final decision-making authority. 3.1.3 New Positions New positions are normally created through the budget process. The Minister may create and fill temporary positions, if they can be funded within established budgetary limits. 3.1.4 Employment at Will All Paid staff are employees at will, unless the Board approves that terms of a contract that states otherwise. 3.1.5 Discipline and Termination Prior to discharging a paid staff member, the Minister must ensure that the decision complies with applicable laws, Board policies, contracts, and the personnel Manual. The Minister, after consultation with the Executive Committee of the Board, may terminate a senior employee’s employment. A supervisor, in consultation with the Minister, may terminate non-senior staff (part-time and temporary/casual employees). The Minister must promptly notify the Board when an employee has been terminated. 3.2 Care for Paid Staff The Society intends to be a fair, ethical, and attractive employer; to achieve high staff morale and productivity; and to protect members of the staff from all forms of injustice and abuse related to their employment. 3.2.1 Supervision and Evaluation Everyone responsible for work on behalf of the Society will engage in a continual process of evaluation. The purposes to be accomplished through evaluation are to foster excellence in ministry work by ensuring all the Society leaders:

• Practice open communication and regular feedback.

• Meet performance standards appropriate to their roles.

• Maintain effective working relationships with one another.

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• Focus on achieving goals as approved by the Board, minister, and staff. 3.2.1.1 Staff Evaluation - The minister must ensure that all Society employees are assigned an immediate supervisor, who will provide an up to date job description and complete a timely annual process of goal setting and performance evaluation. Individual staff goals and performance reviews are confidential among employees, supervisor, and the minister to be shared only as necessary to support Society decision-making or as required by law. 3.2.1.2 Minister - Triennial Evaluation – Every 3 years the Board and minister will assure there is an evaluation of the minister on their wider pastoral role. The Board and minister will together appoint an ad hoc Review Committee made up of three Members of the Society that are mutually acceptable to each party. Working with the board and minister, the Committee will design and facilitate a review of the minister’s performance. The goals of the evaluation are to call the congregation’s attention to the mutual, relational nature of ministry and the respective responsibilities of all who contribute to its success, and to help the minister remain motivated, creative, and flexible. The committee’s report to the Board, together with a written response from the minister, will be published to the Society along with the Board’s plan for addressing any recommendations it may contain. 3.2.3 Compensation and Benefits As part of the annual budget process, Finance Committee will review compensation and benefits for all paid staff and recommend adjustments for the coming year. *See Procedure . 3.2.4 Personnel Manual The Congregational Administrator and the Personnel Committee will maintain an up-to-date Personnel Manual incorporating Board personnel policies that will be reviewed by the Personnel Committee. The Personnel Manual must provide adequate policies and procedures to give practical effect to the following principles and how staff may address their concerns regarding: Nondiscrimination Harassment Grievances/Resolution of employer complaints Whistleblower Protection Sexual Harassment Accommodation for Disability

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3.3 Care of Members and Guests The minister, staff and Board must take all reasonable care to prevent harm to members, guests, program participants, and other people directly affected by the Society. In doing so, the Board and ministerial staff may appoint committees, teams or task forces to address specific concerns regarding congregational well-being. 3.3.1 Health and Safety The minister and staff must ensure that all Society programs are safe for participants and staff; that facilities are maintained in a safe, sanitary and secure condition; that required licenses and inspections are kept up to date; and that hazards are corrected promptly. 3.3.2. Smoking UUS is a smoke-free workplace. Smoking and vaping are not allowed anywhere inside the UUS facilities, or on UUS grounds, except for within 20 feet of the designated smoking area, which is located by the bike racks on the north side of the parking lot. 3.3.3. Alcohol and Illegal Drugs Policy UUS maintains a drug-free workplace, recognizes that responsible consumption of alcohol might be acceptable at occasional functions and will do so in a safe and responsible manner adhering to state and local laws and Board Policies. *See procedures. 3.3.4. Emergency Planning The minister and staff must create and maintain a written plan for responding reasonably to foreseeable emergencies, including accident, illness, fire, toxic conditions, weather problems, threatening communications, power outages and natural disasters. Additional policies may be developed by the minister, staff, or Board. 3.3.5. Child Protection Because of the Society’s responsibility for children and youth in its care, the staff must write and maintain clear procedures for the selection, training and supervision of anyone who works with persons age eighteen and younger adhering to state and UUA guidelines. *See administrator for specific policy and procedures. 3.3.6. Disruptive Behavior In order to sustain an atmosphere that is truly open to a wide variety of individuals, the Society must firmly and promptly address behavior that threatens the physical or emotional safety of any adult or child or chills the free exchange of opinions and beliefs. When such behavior occurs, the minister must take immediate action if required and report promptly to the Board, recommendations any further disciplinary action, which may include termination of Society membership. *See administrator for specific policy and procedures. 3.3.7. Harassment Employees, volunteers, and agents of the Society are specifically prohibited from acts of harassment, including sexual harassment against any member or participant in Society activities or any employee or applicant for employment.

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3.3.8. Firearms The Society prohibits anyone other than on-duty law enforcement officials or off-duty law enforcement officials hired by the Society from carrying a firearm on Society property. 3.3.9. Building Security The staff must ensure that access to Society building is limited to those who have legitimate business there. 3.3.10. Universal Access The Society intends to make its premises and activities safely and conveniently accessible to person with disabilities. The minister and staff must ensure that Society facilities, programs, and policies meet or exceed all applicable legal requirements and that the Society engage in continual learning improvements in this area. 3.4. Care for Material Resources All staff and the Board must take all reasonable care to prevent harm to the Society’s financial assets, property, credit, and tax exemptions and develop administrative practices and procedures designed to prevent such harm. 3.4.1. Operating and Capital Budgets A proposed UUS budget for the upcoming calendar year is created by the Finance Committee, and the minister in accordance with the budget timeline. 3.4.2. Spending Authority The minister, staff, and Board control and are responsible for all spending out of Society accounts, subject to the following limitations: 3.4.2.1 Donor-restricted funds may not be used in violation of donor restrictions or Board-restricted funds in Violation of Board-imposed restrictions. 3.4.2.2. Cash operating reserves may not fall below 25 percent of the annual budgeted expenditures without Board approval. 3.4.2.3. Board approval is required to change compensation for any full-time staff positions or to change the basis on which benefits are calculated. Normally the staff will propose each change only in the course of normal budgeting process. 3.4.2.4. The budget must anticipate and prevent spending in excess of the overall budget. If it foresees any material deviations from budgeted spending, the staff must promptly inform the treasurer and recommend options for adjusting the budget. Requests for funds above and beyond the budget shall be submitted to the treasurer who will take the requests to the Finance Committee and may bring it to the Board for consideration. These special requests are paid from cash-on-hand reserves as a one-time request at the end of the year. Such requests may be approved, adjusted, denied or deferred until the next budget cycle. 3.4.2.5. Teams and staff may adjust how their budgeted funds are spent throughout the year. If they do not exceed their budget, such changes do not need to be approved by the Board. 3.4.2.6. The team chairperson and or staff member must prepare vouchers along with receipts for all expenses and submit them to the UUS Administrator so that they are charged to the

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correct account number. It is the team leaders and staff’s responsibility to learn and use the correct budget account numbers. 3.4.2.7. The budget will be prepared in outline form, with major budget categories summarizing minor ones. 3.4.3. Cash and Designated Checks from the Sunday Offering: Cash contributions and designated checks from each Sunday offering will be donated to agencies, causes or projects of social justice outside of UUS. 3.4.3.1. Every 3 years, members/friends of UUS can nominate a local, national or international agency that works for social justice. "Every 3 years members of the Social Justice Coordinating Team will use a democratic process to facilitate the nomination and selection of agencies, causes and projects," * See Procedures 3.4.3.2. Four months of the year have five Sundays. The collection for the fifth Sunday will be designated for disaster relief or a larger special project for groups, agencies or projects outside of UUS or other approved uses. 3.4.3.3. A complete record of collections and donations will appear in the UUS Annual Report. 3.4.3.4. Fundraising and Sponsorship Fundraisers are an important part of active congregational life, providing opportunities for

congregants to build relationships and to strengthen their commitment to the society. They

also provide funds for the society as well as for approved charitable causes. Fundraising

requests should be submitted to the Executive Committee for approval. The Executive

Committee may send these requests to the Finance Committee. Youth bake sales, sale of

books, CDs or other items by guest speaker, musicians and others whose appearance is

otherwise approved by the Minister and the Board, rental agreements, and activities that

request contributions intended only to cover expenses associated with that event do not need

prior approval.

*See Procedures

3.4.4. Gift Acceptance Policy. The Unitarian Universalist Society solicits and gratefully accepts gifts to fund its activities and fulfill its mission. UUS urges all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts, including the resulting tax and estate planning consequences. Please refer to the Endowment Fund policy for further guidance specific to the UUS endowment funds. During a major capital campaign, there will be separate documentation regarding gift giving that should be considered. Policy Purpose: The purpose of the Gift Acceptance Policy is to establish guidelines to govern acceptance of gifts made to UUS for the benefit of any of its operations, programs or services.

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Designated Gifts may be designated to an existing endowment fund, to a congregation-approved special campaign, or to create a named endowment. These options are explained in more detail in the procedures. Donors may also designate their gift more broadly (e.g. to benefit social justice, building and grounds, Religious Education, or music) or to an activity NOT already funded in the annual operating budget. 3.4.5. Special Funds All funds restricted by Board action to be used for special purposes but not permanently restricted to the use of income are considered special funds. These funds should be temporary in nature. Special Funds should be approved by both the Finance Committee and the Board. 3.4.6. Accounting and Financial Standards Society accounting and financial control must conform to accepted best practices for churches of comparable size, Including: 3.4.6.1. Cash Management. The minister and staff must maintain written procedures to govern the handling of receipts, access to cash and bank balances, approval of expenditures, payment of invoices. and other obligations, and management of invested funds. 3.4.6.2. Separation of Functions. The functions of record keeping, bank reconciliation, and cash disbursements shall be determined by the Finance Committee and approved by the Board. 3.4.6.3. Approval Authority. Board officers, the minister and the society administrator are authorized to approve cash disbursements. At least one authorized individual must approve all cash disbursements. Two unrelated authorized individuals must approve any disbursement of $5000 or more that is not part of any existing contract or related to normal payroll expenses. 3.4.6.4. Reconciliation. Society accounting reports must be reconciled with financial institution statements as often as those statements are issued, and copies of each reconciliation must be provided to the Finance Committee of the Board for review. 3.4.7. Asset Protection The minister, staff and Board, must take all reasonable care to ensure that Society assets are protected from loss or theft, including: 3.4.7.1. Adequate insurance to protect against property losses, liability for injuries to others, corporate liability, personal liability of Board members and staff, and for all personnel with access to material accounts of funds. 3.4.7.2. Maintenance of the Society property and equipment to keep it in working order, subject to reasonable wear and tear. 3.4.7.3. Reasonable steps to protect the Society’s intangible property, including intellectual property (property created by UUS for UUS), electronics data, and paper files from significant damage or loss

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3.4.8. Document Retention The minister and staff must maintain written procedures to govern the backup, retention, and destruction of the Society’s documents, giving definite retention periods for classes of financial, business, pastoral, personnel, and corporate records in both paper and electronic forms.

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Section 2 - UUS Procedures Conflict Management Procedure When approached for assistance in conflict management, the Minister and/or the Right Relations Committee will take the following steps:

1. Be an active listener 2. Ask if the individual has spoken directly with the other person, committee, Minister or Board 3. If there has been no direct communication, ask if the individual is willing to speak directly with

the other person, committee, Minister or Board (other entity). 4. Encourage direct communication regarding the issue or concern with the other entity. 5. Ask if the individual would like the Minister or a Right Relations Committee member to

accompany and support them in the conversation with the other entity. 6. Point out that if the individual is not willing to have direct communication with the other entity,

there is small likelihood that the situation can be resolved. Suggest that the individual cease pursuing the issue with anyone other than the other entity involved and either find a way to directly communicate with the other entity or let it go.

If the concern pertains to UUS staff, inform the Minister in writing. If the issue is urgent or serious, speak to the Minister as well. In cases where the conflict could result in threatening, offensive or disruptive behavior, the Right Relations Committee will follow the guidelines in the UUS Policy and Procedures Handbook, for instance the Disruptive Behavior Policy. In cases where the conflict centers on the Board and/or Minister to the extent that their ability to resolve the conflict is in question, and only after all the above procedures are followed and do not resolve the issue, the Right Relations Committee may approach the Mid America Region Executive to inform them of the situation and to seek external support for resolution. Revised 2/4/2020

Board Approved 3/11/20 1.1. Board Governance - Role of the Board – Handling Requests for Sponsorship or Co-Sponsorship for Non-UU Events - Members and non-members will ask UUS to sponsor or co-sponsor an event at UUS or another location. All requests need to be approved by either Exec. or the Board and kept on file. This can be done at monthly meetings or by email.

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Requests should be made in writing and directed to a staff member, the secretary or Board president. Considerations for acceptance are that the event should be in keeping with UUS values. 01.5 Policies on Policy Procedures

A. A need for a policy may be identified by members of the congregation, the minister, staff, board of trustees or committees. The Board is responsible for all policies and procedures that relate to governance. The minister Is responsible for policies and procedures that relate to ministry.

B. With the exception of personnel policies which need board approval, policies that are to be part of the ministry do not need to be approved by the Board.

C. Board policies may be created by committees, or the Board. D. The draft of the policy is presented to the Board of Trustees for

consideration. Policies must be affirmed by a vote by the Board. E. Policies will contain the date of the Board of Trustees meeting when the policy

was adopted or revised. F. The Secretary of the Board of Trustees and the Governance Committee will maintain a current set of policies, assuring that new and revised policies are included, deleted policies are removed (and placed in the archives book), and that current policies are available in the administrative office and on the UUS website.

1.3.3. Endowment Procedures The committee’s accounts shall be audited as requested by the Board. The Endowment Committee shall consist of five members. The term of office will be five years. The terms shall be staggered so that one term expires annually, and one new member is elected at each UUSIC meeting annually except as may be necessary to replace any member who does not complete his or her full term of office. The chairperson(s) for the committee will be elected by the committee. Purpose The Society shall maintain the Endowment Fund, held and managed separately from all other funds, as a repository for gifts and bequests. A. Restricted I - General Funds: The General Endowment Fund provides the Society with a source of funds for operating expenses, emergencies and major capital improvements. (Deposited at UUS.) B. Restricted II- Donor Named and Special Purpose Funds i. Bristol Fund (bequest from Myrl F. Bristol) provides a source of funds for the General Endowment. Deposited at UUS.

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ii. Carr Fund (bequest from Edgar D. and Harriet Carr) provides a source of funds for the General Endowment. Deposited in the Common Endowment Fund at the UUA. iii. Whitaker Fund (bequest from Frederick Hayes Whitaker) provides a source of funds for the General Endowment. Deposited in the Common Endowment Fund at the UUA. iv. Music Enhancement Fund: provides a source of funds for the purchase and maintenance of the Society's musical instruments and for other music needs. Deposited at UUS. v. Prfor community-wide programs that bring attention and credit to the Society. Deposited at the UUS. Administration The Endowment Fund shall be administered by the Endowment Committee as authorized in the Society's bylaws. The Endowment Committee shall have the following powers and duties. A. Contributions The Committee shall be responsible for soliciting gifts to the Endowment Fund and for making members and friends aware of its nature and purpose. All fund-raising efforts by the Committee shall be in accord with the general fund-raising policy of the Society. All gifts and transfers of property to the Endowment Fund shall be in accord with the Society’s general policy on gifts. All gifts to the Endowment Fund shall be promptly acknowledged by the Committee and made part of its permanent records. Donations made to the accounts held in the Common Endowment Fund at the UUA for the benefit of the Society shall be deemed part of the UUS Endowment Fund, Restricted II - Donor Named and Special Purpose Funds. B. Investment The Committee is authorized to invest the funds under its management consistent with the principles, purposes and policy statements of the Society. The committee may retain an investment counselor for this purpose subject to approval by the Board. Chapter: Section 7, Committees 100 Investment Strategy. The investment of endowment funds shall have the goals of: i. Security of principal ii. Reasonable liquidity iii. Optimal returns iv. Social responsibility The Endowment Fund shall consist of a broadly diversified portfolio of highly marketable securities with low trading and management fees, such as is characteristic of major no-load index funds. The overall aim should be a prudent balance of risk and return. The portfolio shall also contain socially responsible investments (SRIs), as much as is reasonable given the nature of these funds. The Committee shall conduct periodic reviews of the Society's holdings of SRIs and report its recommendations to the Board. For investment purposes, gifts, bequests and other asset transfers to the endowment may be co-mingled, regardless of the purpose for which they were intended. C. Oversight

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The Committee shall be responsible for monitoring transfers to and from the Endowment Fund. Any proposal or action which in the opinion of the Committee is not in conformance with the Endowment Fund policy shall be brought to the attention of the Board. D. Chalice Society The Committee shall administer the Chalice Society, comprising members and friends who have made deferred gifts to the Society. With their consent the Committee shall also recognize such members and friends and thereby encourage deferred giving to the Endowment Fund. E. New Endowment Funds The Society empowers the Committee to create additional endowment funds according to the wishes of the donors. Such gifts and bequests shall be submitted to the Board for approval and must be in harmony with the principles and mission of the Society. New endowment funds should not be established by drawing on existing endowment funds. Reporting and Recording. The Committee shall maintain a record of the source, amount and intent of each gift or bequest to the Endowment Fund. Upon receipt of the donation, and respecting the wishes of the donors, the Committee shall designate the endowment fund or funds to which it is to be deposited. Both living and deferred contributions to the Endowment Fund shall be reported immediately to the Committee chairperson by the administrator or the treasurer, and control transferred to the Committee not later than one month after acceptance of the gift. As part of its annual report to the Society, the Committee shall report the total of all contributions to the Endowment Fund during the year and the amounts received by each of the separate accounts. Sustainability and the Fund Corpus A. Sustainability The overarching responsibility of the Committee is to manage the Endowment Fund in order to continue its existence in perpetuity. Along with active money raising and prudent investment it also requires that withdrawals should be limited to amounts that do not exhaust the Fund or seriously impair its earning capacity. B. The Fund Corpus The Committee is specifically charged with protecting and preserving the Corpus of the Endowment Fund, defined as the aggregate market value of all gifts and bequests to the Fund adjusted for changes in the cost of living. Unless another measure of inflation is adopted by the Committee and approved by the Board, the Consumer Price Index (All Urban Consumers) published by U.S. Department of Labor, Bureau of Labor Statistics, shall be employed. Spending Authorization Within the first two months of the Society's fiscal year for each endowment fund the Committee in consultation with the Finance Committee shall determine how much can be spent from it and how much must be retained. Before the end of the fourth month of the fiscal year, the Board shall announce how much of this allocation it plans to spend during the year and how much can be reinvested. If no such announcement is forthcoming, then the entire sum shall be retained for reinvestment.

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Administrative Expense. The Society empowers the Committee to spend a portion of the Endowment Fund to meet Reasonable administrative expenses, not to exceed 0.75 percent in any year. B. General Endowment Fund i. Annual spending allocation (ASA) - The 3% Rule. For each fiscal year, the Committee shall determine how much can be spent from the General Endowment Fund for any of the purposes cited in Section 1 and how much must be retained. The ASA shall be in a range from two percent (2%) to five percent (5%) of the total balance in the General Endowment fund with a target, or expected, figure of three percent (3%). The ASA for any given year shall be reported by the Committee to the Board no later than March 15th of that year. The Committee shall evaluate the rule annually to appraise its sustainability. ii. Supplementary spending. After deductions for 1) administrative expenses, 2) the Fund Corpus, and 3) the annual spending allocation, any amount of the remaining balance in the General Endowment Fund may be spent for the purposes listed in Section 1A, with the following stipulations: All eligible members are given the opportunity to vote, by absentee ballot if necessary. Passage of the measure requires a simple majority of eligible members, vote to be determined and announced at a special meeting of the congregation, with a quorum present. iii. No amount of the General Endowment Fund corpus shall be spent or permanently distributed except in the event of an actual or impending dissolution of the Society. C. Detiger (Program) Fund Any amount of the Detiger Fund may be spent under the following terms: The intent of the fund is to develop and support a UUS program of community-wide interest that will bring positive visibility to the Society. The Corpus of the fund may be used as well as the income. There is no requirement to recoup expenses but if a fee is charged, any profit should come back to the Society. A proposal for funding should be forwarded to the Endowment Committee, which in turn may ask for additional information. iv. The Committee shall recommend to the Board whether to support the proposal. D. Bristol Fund Unless directed otherwise by the Board, the earnings of the Bristol Fund shall be deposited in the General Endowment Fund. No amount the Bristol Fund corpus shall be spent or permanently disbursed except in the event of an actual or impending dissolution of the Society. E. Carr Fund The annual percentage distribution from the Carr Fund is selected by the Board in a range established by the UUA. Unless directed otherwise by the Board, the annual disbursements from this fund shall be deposited in the General Endowment Fund.

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F. Whitaker Fund The annual percentage distribution from the Whitaker Fund is selected by the Board in a range established by the UUA. Unless directed otherwise by the Board, the annual disbursements from this fund shall be deposited in the General Endowment Fund. Lending Authorization A. General Endowment Fund Any amount of the General Endowment Fund, including the Fund Corpus, may be lent to support the Society subject to the following conditions: i. The loan must be for one or more purposes stipulated in Section 1. ii. The loan must have a specific repayment schedule and an interest rate not less than the average annual rise in the US BLS Consumer Price Index over the preceding 20 years. iii. Any loans from the General Endowment Fund are subject to the following stipulations: 1. All eligible members are given the opportunity to vote by absentee ballot if necessary. 2. If the loan results in withdrawal of funds from the corpus, passage of the measure requires a 2/3 majority of eligible members in a vote to be announced at a special meeting of the congregation with a quorum present. If the loan does not result in withdrawal of funds from the corpus, passage of the measure requires a simple majority of eligible members, vote to be determined and announced at a special meeting of the congregation with a quorum present. After approval by the congregation the loan agreement shall be executed in writing and signed by the Society president. Copies of the agreement shall be made part of the permanent records of the Society. Jurisdiction All long-term gifts and bequests to the Society's endowment should be accompanied by a written statement from the donors indicating the fund or funds to which the donations are intended. Donors shall be afforded a reasonable time to mend their original intentions before their contributions are invested. All gifts originally designated for the Society's endowment but are unrestricted otherwise shall be deposited in the General Endowment Fund. Endnotes: 1. The calculation of the Fund Corpus (FC) is as follows: FC[t+1] = (1+i)FC[t] + Cb[t], where t+1 is the current year, t is the prior year, i is the rate of inflation in year t, and Cb[t] is the sum of all contributions in year t. 2. The Fund Corpus is not fixed but will vary from year to year depending on current contributions and changes in the CPI. 3.The fiscal year is January 1 to December 31. 4. A memorandum to the Board from the Endowment Committee dated June 8, 2015 contains the following resolution respecting the General Endowment Fund: Any spending from the Fund shall be limited to earnings above that needed to maintain the Corpus. The Detiger fund is an exception to the Society's general policy on the endowment, which precludes spending from the corpus of the fund. Approved by the Board 12/10/2015 1.3.5. The Personnel Committee

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The committee will receive and forward to the Board an annual report on staff positions, benefits, and the use of job descriptions and performance evaluations per general templates reviewed by the committee. The committee meets at least quarterly and has a minimum of four members appointed by the Board to three-year terms. One member of the Board will serve on this committee as co-chair with one lay member selected by the committee. The congregational administrator may serve as non-voting Ex-officio member to the committee. In the event of a staff grievance that cannot be resolved at the supervisory level, the Board or executive committee will appoint an ad hoc committee in each case including at least one member of this Personnel Committee. They will submit their minutes to the Board for review. 1.4.2. Conflict of Interest Procedures Governing members of UUS shall disclose any personal interest which they may have in any matter pending before the Society. Possible responses include:

• Disclosure in the minutes of the nature of the conflict.

• Asking the conflicted member to leave the room during discussion and voting related to the conflict.

• Resignation from the Board or committee. Governing members of UUS shall, at the start of their term, disclose in writing any existing or foreseeable conflicts of interest. Additional attestations shall be made during their term as circumstances change. Attestations will be kept by the Board Secretary and be made available to any member of the Board or committee who requests to see them. Any individual who is permitted to obtain a list of UUS members, friends, donors, or other affiliates shall refrain from using such information for personal or private solicitation purposes at any time.

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Unitarian Universalist Society Conflict of Interest Disclosure Name: ______________________________________________________________________________ Employer: ____________________________________________________________________________ Other Organizations Affiliated with as a Governing Member: _____________________________________________________________________________________________________________________________________________________________________________________________________________ Please list any additional existing or foreseeable conflicts of interest that may arise during your term as a governing member of the Unitarian Universalist Society: ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ____________________________________________________________________________________________________________________________________________________________ Signature: ___________________________________________________Date:______________________

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1.4.3.1. Removal of a Board member for Misconduct Procedure The Secretary will notify the member in writing and offer a hearing before the Board. Pending such a hearing, the Board may suspend the member’s voting privileges. 1.4.3.2. Removal of a Board member for Absence from Board Meetings Procedure If an officer or Board member misses more than three meetings in a twelve-month period, the Board may choose to address the absences. If so, the secretary will notify the member in writing that the member may appear at the meeting to ask the Board to excuse the absences or the Board may request the member’s resignation. If the Board decides to remove one of its members for any reason, it must do so by a two-thirds majority vote at a special meeting called for that purpose. Approved by the Board: 3.2.2 Compensation and Benefits Procedure: In its report to the Board, the Finance Committee must show evidence that it has:

• Surveyed compensation and benefits practices recommended by the UUA for our region and similar size congregations.

• Sought and considered recommendations from the Minister regarding adjustments to staff compensation, which must be presented to the Board along with the Finance Committee report.

• Considered the Society’s financial capacity and strategic goals. Benefits that have a financial component are determined by the Finance Committee and approved by the Board. Benefits that do not have a financial impact are determined by the Personnel Manual and reviewed by the Personnel Committee 3.3.3. Alcohol and Illegal Drugs Procedures 1. UUS maintains a drug-free workplace. The use, possession, or distribution of any illegal drug (or prescription drugs not being taken or possessed according to medical direction) on UUS premises or property is prohibited. Under no circumstances may an employee appear at work while intoxicated or under the influence of illegal non-prescription drugs or alcohol or smelling of alcohol. Improper use of prescription drugs is also prohibited. A violation of this policy may be grounds for immediate disciplinary action up to and including termination. Generally, the 2. UUS workplace is alcohol-free. UUS recognizes that responsible consumption of alcohol might be acceptable at occasional functions. On such an occasion, all employees are expected to uphold an atmosphere of professionalism and respect for those who choose not to participate. Any staff function at which alcohol is served must first be cleared with the

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Supervisor/Minister. It is expected that employees consuming alcohol at UUS functions do so in moderation and in the spirit of maintaining a safe and comfortable environment for all. 3. It is understood that UUS does not have an Iowa State Liquor License, which must be held by any establishment to legally provide liquor for the receipt of money. If alcoholic beverages are to be sold, or tips solicited, the Responsible Party agrees to either: • Procure an Iowa State Liquor License and submit a copy to the Administrator, or submit a copy of a caterer’s valid License, prior to the facilities use. • Ensure that no alcoholic beverages will be sold on the UUS premises at any time, either directly or indirectly, through voluntary contributions or otherwise. There shall not be present a container available for the deposit of coins or bills. Indemnity The responsible party agrees to indemnify and hold harmless UUS, its employees, and members for any damages or legal fees which may be sustained as a result of serving alcoholic beverages at any function held on UUS property. ________________________________________ __________ RESPONSIBLE PARTY SIGNATURE DATE (must be 21 years of age or older} ________________________________________ PRINT NAME 3.4.1. Operating and Capital Budgets Procedure: The staff and or team review the current year’s budget and seek input on how much money will be needed by that committee for the next year. The amount given to a committee is based on that projected need, spending history from previous years, and the overall availability of funds, the Annual Vision of Ministry and any Strategic Plan currently in effect. The Board reviews the proposed budget meeting and votes to approve the proposed budget before taking it to the congregation. Teams are expected to stay within their budgeted funds each year. Mid-year requests for additional funding should not be necessary except in very unusual circumstances. 3.4.3.1. Every 3 years, members/friends of UUS can nominate a local, national or international agency that works for social justice. The Social Justice Coordinating Committee (SJCC) will provide ballots for each member/friend to vote for 12 agencies. The 12 agencies receiving the most votes will be assigned a month of the year and 90% of the cash and designated checks collected during four Sundays of that month will be donated to that agency. The remaining 10% will be used to pay support small requests and causes that come to the attention of SJCC or these funds can be put back into the Operating Budget.

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3.4.3.4. Fundraising

Procedures for requesting permission

A. Society members, committees, or staff members (sponsor) who wish to host a fundraising

event must submit a written Fundraising Event Request Form (available from the UUS Office

or on the UUS web site) including the following information:

i. Who is this fundraiser for? If it is for an outside group, is that group designated as a

501(c)(3) non-profit?

ii. What are you going to do to raise the money?

iii. How much money do you expect to raise (what expenses are expected)?

iv. What are the fundraising event dates and times?

v. What resources (facilities, setup, childcare, etc.) are needed?

vi. Do the date, time, or needed resources conflict with other events being held?

B. All fundraising events (including those that have been held for many years) must complete a

Fundraising Event Request Form.

i. Annual or on-going events do not need to resubmit a form every year with these exceptions:

a. an event undergoes significant changes b. an event is held following a hiatus of more than one year

C. The Form should be submitted to Office Administrator at least than 30 days prior to the event.

D. Annual or on-going events should be placed on the society’s event calendar as early as

possible to assist in the planning of other events during the upcoming year. If the event is to

be included in the annual operating budget, the Form must be submitted before October 30.

E. The Executive Committee will review the request within 14 days of receiving it. If the request

is denied, i.e., does not meet the criteria in this policy, the reasons will be conveyed in

writing to the sponsor.

F. The event sponsor should contact the Office Administrator prior to the submission of the

Form to determine the availability of the desired space and date on the society calendar. The

goal is to have no more than one major fundraising event occur within a 30-day time period.

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The sponsor is required to adhere to the information submitted on the Form. If any changes

G. occur after submission and approval, the sponsor must request approval for the change from

the Executive Committee by sending an email.

H. Games of chance, raffles, gambling or similar activities involving risk must be conducted in

accordance with the Iowa Code Chapter 99B and any applicable Iowa Administrative Rules.

Procedures for processing proceeds and expenses

A. All proceeds collected must be deposited with the Office Administrator immediately

following the event. Cash donations received at the event will be counted and signed for by

two society members. Checks should be made out to UUS with a notation on the face of the

check to indicate the purpose of the donation.

B. Bills related to the fundraising event will be paid in accordance with regular society policy for

payments. Any costs related to the fundraiser shall be consistent with the intent of the

fundraiser as written on the Form. In no case shall expenses exceed receipts.

C. Event sponsors should be prepared to provide receipts to donors when requested using

language as follows: “The contribution to UUS is tax-deductible net of the value of any goods or services received in conjunction with the donation. Furthermore, it is understood that this contribution is offered apart from any pledge or other commitment by the donor to UUS. 3.4.4.1. Gifts Designated to an Existing Fund: Gifts may be designated to a specific endowment fund. These gifts should go through the Finance Committee before coming to the Board for final approval. 3.4.4.2. Gifts to Congregation-Approved Special Campaigns The acceptance and management of gifts to a congregation-approved special campaign (e.g., a capital campaign) will be accepted and managed according to the specific needs as determined by the Board of Trustees. 3.4.4.3. Gifts Designated to Create a Named Endowment Fund: Wherever possible, donors are encouraged to designate an existing fund that fulfills the desired purpose rather than create a new fund with its own set of restrictions that need to be separately managed. Gifts for the purpose of creating a named endowment must be at least $50,000 and will be invested with

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UUS’s other endowment funds under the guidance and oversight of the Endowment Committee. Amounts will be disbursed from the fund in accordance with UUS’s spending policy, which may change from time to time. As with other gifts, disbursements from the endowed fund may be unrestricted or purpose restricted. The language of “permanent restriction” used in the gift may limit the investment options, long-term yield and resulting impact on church functions. Therefore, permanent restriction language should be carefully considered. In addition to the General Endowment Fund, UUS currently has the following named Endowments (which are documented in greater detail in the Endowment Fund Policy): • Myrl F. Bristol Fund • Edgar D. Carr Fund • Frederick Hayes Whitaker Fund • Music Enhancement Fund • Detiger (Program) Fund Gifts for specific purposes beyond the budget reviewed and approved by the Board of Trustees. 3.4.4.4. Memorial Gifts: Donors may wish to give a gift in memory of someone who has died. The UUS Memorial Fund is used to purchase items that support the work done at UUS facilities or to add beauty to the buildings and grounds. The Board of Trustees approves all purchases made with money in the Memorial Fund. In the absence of a directive from the donor on where funds should go, the Board of Trustees will make that determination. Typically, these donations will be directed to the General Endowment Fund. However, during a congregationally approved special campaign, the donation may be directed to go to the campaign. 3.4.4.5. Gifts of Cash are acceptable in any form. Checks should be made payable to UUS with the designation in the gift and should be delivered to the Office Administrator in the UUS’s administrative office. 3.4.4.6. Pledges UUS welcomes support in the form of pledges typically as part of the annual Stewardship campaign, but also on their own. Pledges outside the Stewardship campaign may span multiple years, but preferably no more than three years. 3.4.4.7. Other Gifts Gifts of Securities, tangible personal property, deferred gifts, gifts that are more complicated and esoteric should be reviewed by the Finance Committee who will make recommendations to the Board for final acceptance. a. Marketable securities may be transferred to UUS’s brokerage account with the transferor’s signature or stock power attached. Contact the Finance Committee for specific instructions. UUS will send the donor an acknowledgment for the value of the gift based on the average of the high and low value of the security on the day the securities are received.

b. Securities for which there is no active market, which include not only debt and equity positions in non-publicly traded companies but also interests in LLPs and LLCs or other

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ownership forms, may only be accepted subject to the approval of the Board of Trustees in its absolute discretion. However, gifts must be reviewed prior to acceptance to determine that:

• there are no restrictions on the security that would prevent UUS from ultimately converting those assets to cash,

• the security is marketable, and the security will not generate any undesirable tax consequences for UUS. If potential problems arise on initial review of the security, further review and recommendation by an independent financial advisor or other independent professional may be sought before a final decision on acceptance of the gift is made. The Board of Trustees may also engage independent legal counsel to review the advisability of accepting such gifts. The final determination on the acceptance of closely held securities shall be made by the Board of Trustees in its absolute discretion 3.4.4.8. Gifts of Real Estate shall be reviewed by the Finance Committee who will then make recommendations to the board for final acceptance. They may include developed property, undeveloped property, or gifts subject to a prior life interest. Valuation of the gift is the responsibility of the donor. Prior to acceptance of the gift may require an initial review of the property to ensure that the property has no hidden or undesirable contingencies, encumbrances, or liabilities such as environmental damage or liabilities. If the initial inspection reveals a potential problem, the Board of Trustees shall retain an independent qualified inspection firm to conduct an appropriate audit. The cost of the audit shall be at the expense of the donor. When appropriate, a title binder shall be obtained by UUS prior to the acceptance of the real property gift. The cost of the title binder shall be at the expense of the donor. The final determination on the acceptance of real estate shall be made by the Board of Trustees in its absolute discretion. Considerations for acceptance of real property shall include, but are not limited to:

• Is the property useful for the purposes of the Congregation?

• Is the property marketable?

• Are there any restrictions, reservations, easements, or other limitations associated with the property?

• Are there carrying costs, which may include insurance, property taxes, mortgages, or notes, etc., associated with the property?

• Does the environmental audit reflect that the property is not damaged and has no environmental liabilities?

Gifts of Securities should pass through the Finance Committee for specific instructions and may come to the Board for discretion.

3.4.4.9. All other gifts of tangible personal property shall be reviewed by the Finance Committee who then will make recommendations to the Board for final approval.

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considering the following considerations:

• Does the property fulfill the mission of the Congregation?

• Is the property marketable?

• Are there any undue restrictions on the use, display, or sale of the property?

• Are there any carrying costs for the property? The final determination on the acceptance of tangible property gifts shall be made by the Board of Trustees. Unless otherwise agreed in writing with the donor, the property will be sold as soon as practicable.

3.4.4.10. UUS welcomes deferred gifts and bequests that will--upon receipt of the gifts at the donor’s death--be used to provide support for UUS. We encourage donors to designate their gift following the guidelines in this policy.

a. Charitable gift annuities (CGA): UUS encourages its supporters to consider charitable gift annuities during their lifetimes. The minimum for a CGA is $25,000. CGAs will be managed by the Unitarian Universalist Association and will be subject to the policies and fees of the UUA. Donors interested in planned gifts should contact the Finance Council or the Endowment Committee Chair for guidance.

b. Other planned gifts: The acceptance of other planned gift instruments, such as Pooled Income Trusts, Charitable Remainder Trusts, and Charitable Lead Trusts are subject to the approval of the Board of Trustees. Donors interested in making such gifts should contact the Finance Council.

c. Bequests: Donors and supporters of UUS are encouraged to make bequests through their wills or trusts.

d. Life Insurance Beneficiary Designations: Donors and supporters of UUS are encouraged to name UUS as beneficiary or contingent beneficiary of their life insurance policies. Life Insurance: UUS must be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued as determined by Internal Revenue Code and its corresponding regulations. If the donor contributes future premium payments, UUS will include the entire amount of the premium payment as a gift in the year that it is made. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, UUS Board of Trustees at its absolute

discretion may: • continue to pay the premiums, • convert the policy to paid up insurance, • surrender the policy for its current cash value. 3.4.4.11. Other more complicated and esoteric gifts – such as remainder interests in property; oil, gas, and mineral interests; bargain sales; may be accepted by UUS, at the absolute discretion of the Board of Trustees. Consideration will be given to the time and costs involved in assessing and structuring the gift before accepting it.

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3.4.4.12. Gift Acknowledgement All gifts will be acknowledged promptly. *See Procedure 3.4.4.13. Gift Acceptance Discretion UUS will not accept gifts that: • would result in UUS violating its articles of incorporation, • would result in UUS losing its status as an IRC § 501(c)(3) not-for-profit organization, • are too difficult or too expensive to administer in relation to their value, • would result in any unacceptable consequences for UUS including harm to its reputation, or • are for purposes outside UUS’s mission. Decisions on the acceptance or refusal of a gift shall be made by the Board of Trustees in its absolute discretion 3.4.4.12. Gift Acknowledgement The Chalice Society exists for recognition of legacy gifts. It is UUS policy not to identify by a donor(s) name individual objects or spaces in the UUS buildings or grounds.

i. The UUS office administrator will provide a tax receipt for gifts of $250 or greater value. ii. All gifts will be acknowledged promptly.

iii. The Chalice Society exists for the recognition of legacy gifts. iv. It is the policy of UUS not to identify by a donor(s) name individual objects or spaces in

the UUS building or grounds v. Notwithstanding the above, all acknowledged gifts shall be recorded with the donor(s)

name by the Historical Records Team for display both in printed copy and on-line. Donors may add such information as they deem significant regarding that gift.

Further, in the case of a memorial gift the donor at the donor’s expense may attach a small label or tag stating the name of the person being honored by the gift: i.e. “In memory of ……….”