Business and Finance
Here to Support Your Ministry’s Business Side
Practical resources to support the business, financial, and administrative life of your ministry. From financial reporting and salary guidance to HR services and governing documents, this page brings together the tools congregations and church workers need to steward their ministries well.
Have a question about finances, policy, or procedure? Sidney Heetland, our Director of Business and Finance, is here to help any church or business administrator work through it.
Financial Statements
See how the District stewards its resources through annual audits, budget narratives, and reporting.
2025 Audited Financial Statements
2025 Annual Report & 2026 Detailed Budget Narrative
Salary Scales
Tools and guidelines to help congregations and schools set fair, informed compensation for church workers.
LCMS Salary Calculator
Concordia Plan Services offers an online tool that generates a compensation estimate for both Parish Professional and Pastoral positions, including benefits, time off, and tax considerations.
Southeastern District Salary Guidelines 2026–2027
- Salary & Benefits Guidelines for Professional Church Workers (PDF)
- 2026 OM 330 Announcement (PDF)
- Salary Scale for Congregations — DCE, DCO, Pastor, SMP, Director of Music (PDF)
- Salary Scale for Schools — Teachers, Early Childhood Directors (PDF)
- Salary Guidelines Exhibits (PDF)
- Suggested Compensation Guidelines for Pulpit Supply / Organist / Lecturer Services (PDF)
HR Services
Support for managing payroll, benefits, and the workforce that carries out your ministry.
Concordia Plan Services
For more than 50 years, Concordia Plans has protected LCMS workers with comprehensive health, retirement, disability, and survivor benefits, offered as a non-profit agency of the Synod so ministries can stay focused on their mission.
Benefits Administration Guide
An important resource that all Business Managers and Treasurers should keep on hand. It provides helpful guidance for navigating employer responsibilities and managing worker benefits.
Office Hours: M–F 8:00 AM – 4:30 PM (Central)
Direct: 314-885-6721 | Cell: 636-734-4804
Looking for information on benefits from the worker’s side? Visit Your Wellness Benefits for details on the Vitality and Concordia Health Plans resources available to you.
Constitution & Bylaws
Congregations form their constitutions and bylaws around the doctrine, theology, and bylaws of the Lutheran Church—Missouri Synod and the Southeastern District. New or revised documents are submitted to the SED Constitution Review team and reviewed by the SED Board of Directors.
gjordan@se.lcms.org | 703-971-9371 ext. 203
Have questions about your constitution or bylaws? Reach out to Gina.
General Business Resources
- When a Congregation Determines to Close (PDF) — Guidance for navigating important conversations and the closing process.
- Congregational Treasurer’s Manual — Duties and responsibilities of a congregational treasurer.
- Taxes and Ministers (PDF) — Tax guidance for ordained and commissioned ministers.
Current IRS Mileage Rates
Help Carrying the Load
The Southeastern District offers financial support to help lighten the load for our congregations and workers, so ministry can move forward without unnecessary financial strain.
Grants & Worker Support
Financial assistance for congregations and ministries across the district.
View GrantsCollege & Seminary Tuition Scholarships
Support for workers pursuing higher education in service to the church.
Learn MoreOutside Resources
LCEF – Lutheran Extension Fund
Financing and resources to support ministry facilities and growth.
MinistrySafe
Training and screening to help protect children and vulnerable people.
Small Church Resource Guide
Options for evaluating and supporting smaller congregations. (PDF)
Brotherhood Mutual
A safety and risk-management library with free articles, checklists, and forms.