Please mark your calendar to attend one of the Mid-South District Workshops. The topic will be Understanding Restricted, Unrestricted and Endowment Funds, presented by Mr. Charlie Rhodes, Executive Director of Synod Accounting (Retired) and Angela Fowler, Executive Director for Business and Finance.
This session provides church leaders, treasurers, and finance committees with a practical understanding of the differences between unrestricted funds, restricted funds, and endowment funds. Participants will learn how donor intent and governing documents affect the use of funds, how each type of fund should be properly tracked and accounted for, and the importance of maintaining clear documentation and internal controls.
The session will also address common challenges such as accidentally using restricted funds for unintended purposes, properly recording donor-restricted gifts, managing endowment principal and earnings, and communicating financial information transparently to church leadership and donors.
By the end of the session, participants will be able to:
- Define unrestricted, restricted, and endowment funds.
- Distinguish between donor-imposed restrictions and funds designated by church leadership.
- Explain how restrictions affect the use and accounting of contributions.
- Understand the difference between endowment principal and investment earnings.
- Identify appropriate accounting and internal-control practices for each fund type.
- Recognize potential risks associated with improperly using or recording restricted funds.
- Apply these principles to common church financial scenarios.
The conferences will be held on the following dates and places:
January 9, 2027 – Knoxville, TN
9:00 a.m. – 11:30 a.m. Session 1
11:30 a.m. – 12:00 p.m. Lunch (provided)
12:00 a.m. – 1:00 p.m. Session 2
Grace Lutheran Church
9076 Middlebrook Pike
Knoxville, TN
January 16, 2027 – Nashville, TN
9:00 a.m. – 11:30 a.m. Session 1
11:30 a.m. – 12:00 p.m. Lunch (provided)
12:00 a.m. – 1:00 p.m. Session 2
Our Savior Lutheran Church
5110 Franklin Road
Nashville, TN
January 23, 2027 – Springdale, AR
9:00 a.m. – 11:30 a.m. Session 1
11:30 a.m. – 12:00 p.m. Lunch (provided)
12:00 a.m. – 1:00 p.m. Session 2
Salem Lutheran Ministries
1800 W. Emma Avenue
Springdale, AR
January 30, 2027 – Cordova, TN
9:00 a.m. – 11:30 a.m. Session 1
11:30 a.m. – 12:00 p.m. Lunch (provided)
12:00 a.m. – 1:00 p.m. Session 2
Mid-South District Office
1675 Wynne Road
Cordova, TN
February 6, 2027 – Jacksonville, AR
9:00 a.m. – 11:30 a.m. Session 1
11:30 a.m. – 12:00 p.m. Lunch (provided)
12:00 a.m. – 1:00 p.m. Session 2
Hope Lutheran Church
1904 McArthur Blvd.
Jacksonville, AR
For additional information and to register:
1) REGISTER ONLINE
2) Contact Angela Fowler by email or telephone (866-373-1343, ext. 3105)
3) Or, complete the attached Treasurers Registration 2027 form and return it to the District Office
