CUCC Policy and Procedure Handbook_2021 Update

S. UPMIFA A uniform law providing rules for how much of an endowment a (Uniform charity can spend, for what purpose, and for how the charity should Prudent invest the endowment funds. It was approved by the National Management of Conference of Commissioners on Uniform State Laws in July 2006. Institutional California adopted UPMIFA effective January 1, 2009 Funds Act) (CA Probate Code Section §18501–18510, appended here) IV. STANDARDS FOR INVESTMENT: Uniform Prudent Management of Institutional Funds Act (UPMIFA) A. Investment of institutional funds is a matter of state law. In California, the CUCCC is subject to rules on prudent investments as set forth in both the Corporations Code and UPMIFA. Consequently, this policy must conform to the UPMIFA as set forth in California Probate Code Sections §18501-18510 B. The Corporations Code provides that in making investments, an institution must “avoid speculation, looking instead to the permanent disposition of the funds, considering the probable income, as well as the probable safety of funds.” C. UPMIFA articulates a standard of care for both managing and investing an endowment. It requires the institution to consider the charitable purposes of the institution, and the purposes of the endowment fund. It requires those responsible for managing and investing to act in good faith and with the care of an ordinary prudent person, and notes that the institution may incur only appropriate and reasonable costs. The institution must consider: 1. General economic conditions, 2. Effects of inflation and deflation, 3. Tax consequences, 4. The role of each investment in the overall portfolio, 5. Expected total return from income and appreciation, 6. The institution’s other resources, and 7. The needs of the institution and the fund to make distributions and preserve capital. D. UPMIFA provides that an individual investment must be analyzed in the context of the total portfolio and the overall risk-reward objectives, and that an institution can invest in any kind of property that is not inconsistent with the standard of care. E. UPMIFA imposes a duty to diversify. V. POLICY: CUCC Investment Principles and Policies Because the Church leaders bear a fiduciary responsibility that the Endowment funds be wisely invested to ensure prudent stewardship while meeting all legal standards, the following shall govern the Church’s investment decisions and the Committee’s operating policies: A. Insuring the Interests of the Church− Investments shall be made solely in the interest of the Church. 101

B. Preservation of Capital and Long-Term Growth− The investment portfolio should be structured to preserve capital as well as maintain the long-term purchasing power of the Church’s assets. C. Low or Moderate Risk− The Committee shall make reasonable efforts to control risk. The portfolio will be structured with a level of risk that would be characterized as low or moderate by knowledgeable investment professionals. D. Allowed Investments− Appropriate investment vehicles for the Church endowment are marketable money market funds, stocks, bonds, mutual funds made up of stocks and/or bonds. With the approval of the Church Council, real estate may be held as part of the endowment. E. Prohibited Investments− No investment shall be made in venture capital, illiquid, or private investments because these securities are deemed to be too speculative for the Church’s invested funds. F. Ready Access to Funds− Investments shall be structured to allow ready access to income that can be transferred to the Church’s operating budget. G. Management of Cash− Cash is to be employed productively at all times by investment in short-term cash equivalents to provide safety, liquidity, and return. H. Asset Allocation 1. A portion of invested funds shall be invested in equities in order to seek long- term capital appreciation. 2. A portion of invested funds shall be invested in high-quality fixed-income securities as a hedge against deflation and to produce income in keeping with the Investment Committee’s spending policy. 3. For the balance of funds, the Committee shall consider the UCF Moderate Balance (60-40 equity) fund or mutual funds using a similar strategy with an appropriate mix of stocks and bonds. I. Adherence to Investment Goals and Objectives− The Committee will require any investment management consultants or managers to whom it delegates authority to adhere to the investment goals and objectives of the Committee. J. Financial Reporting Standards The CUCCC adheres to the latest standards adopted by the Financial Accounting Standards Board. K. Annual Reporting Requirements The Church publishes, and announces to the Congregation and other donors on an annual basis, a statement of financial position, a statement of the Church’s activities, a statement of cash flows, and full disclosures on Financial Statements. In addition to these legal requirements, the Church will report to each donor, at least annually, on his or her gifts for the current year. L. Donor Reporting The Church will provide such a report to any donor upon request. While the source and amount of specific gifts to the Church remain confidential unless 102

the donor gives express permission to make the information public, any donor may have complete information on the use of her or his gift. M. Revision/Update of the CUCCC Investment Policy The Investment Committee is responsible for reviewing this document regularly and recommending any changes to the Church Council. VI. PROCEDURES A. Selection and Evaluation of Investment Firms, Consultants and/or Managers 1. Delegation of Responsibilities: Because the Committee is responsible for directing and monitoring the management of invested funds, the Committee is authorized to delegate certain responsibilities to various professional experts. These include but are not limited to: a. Investment Managers. Investment managers, such as the United Church Funds (UCF), shall invest CUCCC funds on behalf of the Committee according to the goals and objectives set by the Committee. b. Funds Custodians. The custodians will physically (or through agreement with a sub-custodian) maintain possession of securities contained in invested funds, collect dividend and interest payments, redeem maturing securities, and effect receipt and delivery following purchases and sales. Custodians may also perform regular accounting for all assets owned, purchased, or sold, as well as movement of assets into and out of the invested funds. c. Investment Management Consultants. The consultants, if any, may assist the Committee in establishing investment policy, objectives, and guidelines; selecting investment managers; reviewing such managers; measuring and evaluating investment performance; and other tasks as deemed appropriate. 2. Appraisal and Review of Investment Manager a. The Committee shall conduct an annual performance review of its endowment investment manager(s) and may consider changes in managers if deemed appropriate. A recommendation to hire a new manager(s) is subject to approval by the Church Council. b. In selecting an investment manager, the Committee should consider the potential manager’s: i. Company or organizational structure ii. Management history iii. Performance history with the types of assets the church has selected iv. Fee structure v. Commitment to investing with the Church’s values in mind. 103

B. Disbursement of Restricted Endowment Funds Any disbursements or disposition of funds including asset reallocation and distribution shall be authorized by the Investment Committee, Stewardship and Finance, and Council with two (2) signatures or verbal authorizations by any two of the four authorized signers. Quarterly disbursements of interest will be exempt from approvals of Boards and made by the Financial Administrator. 1. Applicable California Probate Code for the Spending of Restricted Endowment Funds In managing spending from restricted endowment funds, the CUCCC is governed by the California Probate Code §18504 (UPMIFA), which states: a. Subject to the intent of the donor expressed in the gift instrument, an institution may appropriate for expenditure or accumulate so much of an endowment fund as the institution determines is prudent for the uses, benefits, purposes, and duration for which the endowment fund is established. Unless stated otherwise in the gift instrument, the assets in an endowment fund are donor-restricted assets until appropriated for expenditure by the institution. In making a determination to appropriate or accumulate, the institution shall act in good faith, with the care that an ordinarily prudent person in a like position would exercise under similar circumstances, and shall consider, if relevant, all of the following factors: i. The duration and preservation of the endowment fund. ii. The purposes of the institution and the endowment fund. iii. General economic conditions. iv. The possible effect of inflation or deflation. v. The expected total return from income and the appreciation of investments. vi. Other resources of the institution. vii. The investment policy of the institution. viii. To limit the authority to appropriate for expenditure or accumulate under subdivision “1.” Above, a gift instrument must specifically state the limitation. b. Terms in an endowment gift instrument to use only “income,” “interest,” “dividends,” or “rents, issues, or profits,” or “to preserve the principal intact,” or words of similar import have both of the following effects: i. To create an endowment fund of permanent duration unless other language in the gift instrument limits the duration or purpose of the fund. ii. To not otherwise limit the authority to appropriate for expenditure or accumulate under subdivision (a). c. The appropriation for expenditure in any year of an amount greater than 7 percent of the fair market value of an endowment fund, calculated on 104

the basis of market values determined at least quarterly and averaged over a period of not less than three years immediately preceding the year in which the appropriation for expenditure is made, creates a rebuttable presumption of imprudence. For an endowment fund in existence for fewer than three years, the fair market value of the endowment fund shall be calculated for the period the endowment fund has been in existence. C. Determining Restricted Endowment Distributions 1. The CUCC Investment Committee will manage endowment spending based on Total Return, which permits a certain percentage of the portfolio’s value to be spent each year. A policy of Total Return assumes dividends and income will be reinvested, and that the CUCCC will seek an overall increase in value of the portfolio. The CUCCC will only sell a small percentage of a portfolio when it has decided to spend part of the accrued wealth. 2. An endowment fund principal shall be kept whole except upon recommendation of the Church Council at a meeting for which this purpose has been indicated with the call to meeting. If the principal drops in value, an effort will be made to restore the principal, consistent with the immediate financial needs of the church. D. Release of Restricted Endowment Fund Restrictions 1. Under specific circumstances spelled out in California Probate Code §18506 (UPMIFA), the Church may release the restrictions of a restricted endowment. a. For one, if the donor consents in a record, the Church may release or modify, in whole or in part, a restriction contained in a gift instrument on the management, investment, or purpose of restricted endowment fund. b. For another, if the courts, upon application of the Church, modify a restriction contained in a gift instrument regarding the management or investment of a restricted endowment fund because the restriction has become impracticable or wasteful, or if it impairs the management or investment of the fund, or if, because of circumstances not anticipated by the donor, a modification of a restriction will further the purposes of the fund. 2. A release or modification may not allow a fund to be used for a purpose other than a charitable purpose of the Church. 3. The CUCCC will follow the specific procedures in UPMIFA when seeking a restriction release. E. Valuing Restricted Endowment Gifts Over Time The value of a gift when contributed is generally easy to calculate but, over time, establishing the “original value” can become difficult, given inflation and deflation. 105

UPMIFA eliminates the need to maintain historic dollar valuations as long as the Church avoids excessive expenditure and considers the following criteria: 1. The duration and preservation of the endowment fund; 2. The purposes of the institution and the endowment fund; 3. General economic conditions; 4. Effects of inflation or deflation; 5. The expected total return from income and the appreciation of investments; 6. Other resources of the institution; and 7. The investment policy of the institution. VI. DISBURSEMENT OF UNRISTRICTED ENDOWMENT FUNDS A. CUCCC Philosophy Concerning the Unrestricted Endowment Fund 1. It is the intent of the Church that the Unrestricted Endowment Fund’s purchasing power will remain stable over time. This will require that the dollar value of the Unrestricted Endowment Fund to grow each year in order to keep pace with inflation. 2. The Church’s policy to spend up to 5% of the market value of the Unrestricted Endowment Fund conforms with the most widely accepted policies on endowment draws at universities and colleges and is based in part on the idea that a 3-year average of the market value of the fund will smooth out quarter- to-quarter shifts in its market value. 3. It is understood that the Council will have some leeway as defined in this policy to increase or decrease the annual draw. While extenuating circumstance may require a draw that reduces the purchasing power of the Unrestricted Endowment Fund, it is understood that the long-term policy of the Church is to maintain or increase the purchasing power of the fund. 4. Further, it is the Church’s expectation that the fund will be increased through bequests and planned gifts so that the principal will grow over time. B. Policy for Percent Distribution of Unrestricted Endowments The amount of budget support provided by the Unrestricted Endowment Fund shall normally be up to five percent (5%) of the average fair market value of the Unrestricted Endowment Fund for the twelve calendar quarters (three years) as determined by the timing for the preparation of the church budget. C. Allowable Parameters for Increasing or Decreasing the Draw In any given year, the Council may vote to increase the draw up to a maximum of 7%. The Council may also vote to decrease the draw by any amount specified including voting to draw 0% for a particular year. D. Policy for Percent Distribution of Quasi-Endowment Funds A withdrawal policy that might in any particular year invade the principal of the Unrestricted Endowment Fund is legitimate since all but $2,000.00 of the current Unrestricted Endowment Fund is properly understood as quasi-endowment. 106

VII. GIFTS A. Overview and Role of Gifts 1. The Church welcomes gifts. Gifts from generations of members and friends of the Church have bought and furnished buildings, paid staff, developed the Congregation and supported activities and outreach into the local community, the nation, and the world. These gifts have included gifts of service, talent, and love as well as gifts of money and property. 2. The single most important source of operating income for the Church is from regular contributions from members and friends. The Sunday offering plate brings in pledges and other money gifts from the Congregation. This is the income that maintains the Church’s programs, special disaster relief contributions and other continuing missions. 3. Other gifts of money or property have made possible major additions to the Church’s building and equipment and an endowment that provides income that stabilizes and enriches the Church’s activities and supports the operating budget. 4. The following policy is intended to govern how gifts of money and property to Church will be accepted and used. B. Ways to Give to the Church There are virtually no restrictions on how one can make gifts to the Church. Gifts can be immediate in the form of money, checks, stocks, bonds, real estate, or personal property. They can be deferred and irrevocable in the form of life insurance (through an outright gift), charitable remainder trusts, and pooled income funds. In addition, they can be deferred and revocable such as a bequest in a will, living trust, or life insurance by naming the Church as a beneficiary. C. Guidelines for Working with Potential Donors 1. When possible a Gift Instrument (also known as a Statement of Bequeathment or a Gift Agreement) will be prepared jointly by the Church and benefactor to detail the purpose and objective of the gift (i.e., how it is intended to be used). 2. The following are guidelines for preparing a Gift Agreement: a. The statement should be as specific as possible as to how the gift is to be used, what fund it should be placed in, how any interest is to be used, and how any remaining funds are to be used if/when the original intent is met or is no longer applicable. b. Donors will be encouraged to include wording that permits a change of use if the stated restriction(s) become impossible, outdated or not feasible for the church to continue. D. Church’s Right of Acceptance 107

1. While the Church is grateful for the generosity of every potential donor, it reserves the right to accept or refuse any gift. The Investment Committee shall have the power to recommend to the Church Council whether to accept and reject any gift. 2. In making its recommendation, the Committee should consider whether the gift furthers the purposes of the Church, whether acceptance of the gift could result in potential financial or legal liability, whether the gift contains unreasonable restrictions that would make the gift difficult for the Church to administer, and/or whether the nature or form of the gift is such that the Church might have difficulty selling it. 3. When possible and appropriate, the Committee (or other appropriate Church representative) should draft a Gift Instrument (also known as a Statement of Bequeathment or a Gift Agreement) with the donor that defines the donor’s intent and the Church’s terms of acceptance. E. How Gifts Will Be Held by the Church All gifts to the Church will be held in the name of Claremont United Church of Christ, Congregational. F. Guidelines for Determining into What Fund Gifts Donated to the Permanent (unrestricted) Endowment will be Deposited 1. Unless otherwise designated in the Gift Instrument, all funds received by the Church, except gifts to the annual budget, designated funds, or approved special fund drives, will become a part of the Unrestricted Endowment Fund. G. Guidelines for Determining How Restricted Gifts will be Handled 1. Income from a restricted gift will be used for the purpose delineated by the donor. 2. Separate accounts will be maintained for all memorial gifts, temporary restricted gifts and for permanently restricted gifts given for purposes other than general unrestricted endowment. 3. Restricted gifts less than $10,000 shall be placed into dedicated accounts and not managed as an investment fund. H. Guidelines for Handling Gifts Other Than Cash (e.g., property) All gifts to the Unrestricted Endowment Fund, received in forms of property other than cash, will be converted to cash at their fair market value as soon as practicable, except in those instances where the transfer of real estate may conflict with the Constitution and Bylaws of CUCCC. VIII. APPENDICES A. List of Current Restricted Endowment Funds B. Procedures for Annual Draw of Unrestricted Endowment 108

3.04 Appendix A List of Current Restricted Endowment Funds The investment of all Claremont United Church of Christ restricted endowment funds is administered by the Investment Committee. * The intended use of the earnings from the listed funds has been delineated by the original donor(s). The expenditure of those earnings is determined by the indicated Responsible Parties. * On January 27, 2013 the Church’s bylaws were amended to change the name of the committee from the Endowment Trust Committee to the Investment Committee. 1. Craswell Seminary Fund Created........................... October 2001 Starting Balance............. $100,000.00 Purpose .......................... Earnings “…to pay seminary interns to work and learn at CUCCC and/or offer scholarships to seminary students.” Responsible Parties........ Investment Committee and Senior Pastor. Dedicated Account # ...... 7436/7437 UCF Account # .............. 040225 UCF Fund Assigned....... Moderate Balanced Fund Earnings1........................ Disbursed 2. Craswell Christian Education Fund Created........................... October 2001 Starting Balance............. $25,000.00 Purpose .......................... earnings are “…to provide CUCCC children and youth with Christian Education programming and scholarships to special Christian education events such as camping, field trips and retreats.” Responsible Parties........ Board of Children, Youth, and Families and Senior Pastor(s) Dedicated Account # ...... 7434/7435 UCF Account # .............. 040228 UCF Fund Assigned....... Moderate Balanced Fund Earnings1........................ Disbursed 3. Craswell Early Childhood Center (ECC) Fund Created........................... October, 2001 Starting Balance............. $50,000.00 Purpose .......................... Earnings are to provide scholarships and teachers benefits at the ECC Responsible Parties........ ECC Board Dedicated Account # ...... 711 and 712 UCF Account # .............. 040227 UCF Fund Assigned....... Moderate Balanced Fund 1. Indicates whether quarterly earnings are reinvested or disbursed to the appropriate CUCCC account. Policy approved by Church Council on 9/27/19 Policy Revision approved by Church Investment Committee on 2/19/19 Appendix A amended to add Rauch Organ Endowment Fund 1/28/20 109

3.04 Appendix A Earnings1........................ Disbursed 4. Craswell Ministry of Music Fund Created........................... February 2001 Starting Balance............. $152,000.00 Purpose .......................... Earnings “…will provide financial resources for the ministry of music for special performance programs authorized by the pastoral and music ministry staff of Claremont United Church of Christ.” Responsible Parties........ Minister of Music, Senior Pastor Dedicated Account # ...... 7430/7431 UCF Account # .............. 040226 UCF Fund Assigned....... Moderated Balanced Fund Earnings1........................ Disbursed 5. The Routt Fund Created........................... unknown Starting Balance............. $55,000.00 Purpose .......................... Earnings are to support “Children’s educational programs, children’s music programs and adult music programs.” Earnings are split 50% for education and 50% for music. Responsible Parties....... Minister of Music, Senior Pastor, Board of Children, Youth, and Families, and Seniors Pastor(s). Dedicated Account # ...... 7440/7441 UCF Account # .............. 040223 UCF Fund Assigned....... Moderate Balanced Fund Earnings1........................ Disbursed 50% to Dedicated Account #7725 ........................................ 50% to Dedicated Account #7848 6. Bruner Fund Created........................... November 1981 Starting Balance............. $10,000.00 Purpose .......................... Earnings are to support “Scholarships for children and youth to attend Christian camps.” Responsible Parties........ Board of Children, Youth, and Families and Senior Pastor(s). Dedicated Account # ...... 7420/7422 UCF Account # .............. 040224 UCF Fund Assigned....... Moderate Balanced Fund Earnings1........................ Disbursed 7. Gary Parker Fund Created........................... February 2001 Starting Balance............. $4,000.00 Purpose .......................... Earnings are “To provide financial assistance to the youth of the church when participating in national or international trips, 1. Indicates whether quarterly earnings are reinvested or disbursed to the appropriate CUCCC account. Policy approved by Church Council on 9/27/19 Policy Revision approved by Church Investment Committee on 2/19/19 Appendix A amended to add Rauch Organ Endowment Fund 1/28/20 110

3.04 Appendix A conferences or work projects.” Earnings will be reinvested during the lifetime of the donor. Responsible Parties........ Board of Children, Youth, and Families and Senior Pastor(s) Dedicated Account # ...... 7460/7461 UCF Account # .............. 040229D UCF Fund Assigned....... Fixed Income Earnings1........................ Disbursed 8. Stone Roberts Camp Scholarship Fund Created........................... February 2007 Starting Balance............. $4,586.00 Purpose .......................... Earnings to provide “…scholarship support for children and youth from Claremont United Church of Christ or the cost of participating in family camp.” Responsible Parties........ Senior Pastor(s) Dedicated Account # ...... 7450/7451 UCF Account # .............. 040229 UCF Fund Assigned....... Moderate Balanced Earnings1........................ Earnings to be reinvested until advised by the family 9. Dudley and Ceci Rauch Organ Endowment Fund Created........................... October 2019 Starting Balance............. $500,000.00 Purpose .......................... Earnings are to support Annual Organ Maintenance and Repairs. Funds in excess of those needed for organ maintenance and repair may be used for organ program purposes. Responsible Parties........ Organ Taskforce, Board of Music and Fine Arts, Organist, Music Minister and Senior Pastor(s). Dedicated Account # ...... 7491/7492 UCF Account # .............. 040229 UCF Fund Assigned....... Moderate Balanced Fund Earnings......................... Reinvested Abbreviations CUCC: Claremont United Church of Christ, Congregational ECC: Early Childhood Center UCF: United Church Funds 1. Indicates whether quarterly earnings are reinvested or disbursed to the appropriate CUCCC account. Policy approved by Church Council on 9/27/19 Policy Revision approved by Church Investment Committee on 2/19/19 Appendix A amended to add Rauch Organ Endowment Fund 1/28/20 111

3.04 Appendix B Procedures for Annual Draw of Unrestricted Endowment 1. At the end of the third quarter of the Church’s fiscal year: A. The Investment Committee determines the percentage rate of Unrestricted Endowment draw for the Church’s next fiscal year and forwards it to Financial Administrator, Church Treasurer and Finance subcommittee responsible for budget preparation. B. The Financial Administrator calculates the amount of the draw for the Church’s next fiscal year based on the previous 12 quarters (three-year running average) value of the Unrestricted Endowment and the Investment Committee’s determined percentage of draw. C. The Financial Administrator forwards the amount of the calculated draw to the Treasurer and the budget preparation subcommittee. 2. The budget preparation subcommittee includes the calculated draw amount in the Church’s next fiscal year’s operating budget as an income source. 3. The Church Council and Congregation approve the budget. 4. At the end of each quarter of the Church’s fiscal year, the Financial Administrator requests 25% of the approved Unrestricted Endowment draw from United Church Funds (UCF) or the current fund administrator. 5. Upon receipt of funds from UCF or current fund administrator, the amount is credited to the Endowment Draw line item in the operating budget. 112

Subject FINANCE Fundraising Doc Number Revised Effective Date 3.05 4/11/19 6/23/19 Approvals: Policy & Procedures Committee X Yes Date/Initial Investment Committee Yes Budget Committee No 5/8/2019 Stewardship & Finance X Yes No Church Council X Yes No 5/21/2019 X Yes No 5/21/2019 No 6/4/2019 I. PURPOSE The purpose of this document is to provide guidance to the Ministries and individuals who wish to produce fundraising events held on behalf of the CUCC, as referenced by the CUCC Bylaws (Article V, Section 5): “The Board shall organize and supervise all solicitations of funds in support of the Church Budget, including the Annual Stewardship Program, and shall engage in an on-going program of stewardship education throughout the year. (Fund raising for endowment funds shall be the responsibility of the Investment Committee).” II. SCOPE A. Applies To: • Pastor(s) • Moderator • Treasurer • Chair of the Board of Stewardship and Finance • Church Council • All CUCC Boards and Committees • Financial Administrator B. Administrator: The administrators are those named in II. A above C. Policy and Procedure Responsibility: • Policies and Procedures Committee, • Board of Stewardship and Finance • Church Council III. DEFINITIONS Tickets sold for fundraising events at CUCC A. Event Tickets 113

B. CUCC Event Any event put on by or sponsored by a Committee, Board, C. Fundraisers or Council. D. General Fund Any activity held for the purpose of raising funds for the General Fund of CUCC. Funds that support the annual operating budget of CUCC. IV. POLICY Any event put on by a Committee, Board or Church Council of CUCC that includes an element of fund raising shall be done in support of the General Fund of CUCC unless otherwise authorized by the approval of both the Board of Stewardship and Finance and the Church Council. V. PROCEDURE A. If a fundraiser event has not been planned in the Annual Budget, prior approval is required as follows: 1. Any Committee or Board of CUCC may hold a fundraising event, provided that: a. The Senior Pastor(s) are consulted concerning the appropriateness of the event with regard to the Church calendar. b. The Board of Stewardship and Finance and the Church Council approve of said event. Said approval will include consideration of: i. whether the event aligns well with the mission and goals of CUCC and ii. the direction of the funds being raised, should the sponsoring group request that the proceeds be used to support anything other than the General Fund c. A proposal concerning expenses associated with the event that are non-budgeted expenses, is submitted to the Board of Stewardship and Finance for approval prior to the event. B. Promotion It will be the responsibility and expense of the CUCC Board or Committee organizing the event to promote it appropriately. C. Collection and Depositing of Funds Monies collected before, during or after the fundraising event must be deposited on the same day that they are collected according to the guidelines provided in Appendix A. All monies deposited must be accompanied by a deposit slip. See Appendix B. 114

D. All church related fundraisers requiring the use of Church facilities and resources will follow the guidelines as specified in the Rental and Use of Church Facilities Doc. 2.01. The individual in charge of the event will work with the Office Manager to: 1. Schedule and note the event on the Church Calendar 2. Specify needed Church equipment, resources, and other services VI. APPENDICES A. General Deposit Procedures B. CUCC Deposit Slip 115

3.05 Appendix A General Deposit Procedures at CUCC In addition to the Sunday Collections, many different types of event proceeds have to be brought to the church, counted, deposited into the bank, and entered into the general ledger. The following guidelines are meant to be a help for those collecting money for various events (e.g. Fair Trade sales, Alternative Christmas proceeds, Food for the Hungry donations, fund raising events, etc.) 1. All checks and cash collected at events and sales should be deposited at the appropriate location in the Church immediately after the close of the sale or event for that day. No cash or checks should ever be taken home to be deposited the next day. 2. Checks and cash collected at the event should be counted by 1 or preferably 2 persons and placed in a sealed envelope, with the name and date of the event written clearly on the outside of the envelope, along with the total amount counted and the initials of the counters. The envelope should be accompanies by a CUCC Deposit Slip (Appendix B) on which either the number or the name of the account to which the money should be deposited is specified. 3. If the church offices are open, the envelope should be taken by one or two persons either to the Financial Administrator’s office, or to the Church Office where the staff member will verify the amount in the envelope and then make sure it is put into the safe in the safe room. 4. If the church offices are not open, the proceeds envelope should be deposited in the secure mail slot in the Financial Administrator’s office, or if it pertains to the Early Childhood Center, in the secure mail slot in The office of the Director of ECC. The respective staff members have the responsibility of ensuring that these envelopes are put into the safe for future counting and depositing. 5. On Monday morning ( or the first working day of the week) the Financial Administrator and a volunteer from the congregation check the safe contents against the drop log maintained for deposits, count the collection and any deposits made from other sales and events, copy all checks for reference, and note if some envelopes or checks are designated for special purposes other than the general collection. 6. Deposit summaries are made out for the collection monies and for all other monies brought or mailed to the office during the preceding week. The summaries state the total amount of cash and checks that were counted and that are to be deposited. These summaries are signed by the two counters. The 116

3.05 Appendix A counters verify that the safe was locked when they arrive by initialing a box on the summary slip. This summary is mailed to the Treasurer by the lay counter for her information. A copy is also kept by the Financial Administrator. 7. The Financial Administrator and the other individual counting the money go to the bank together to make the deposit. A copy of the bank deposit slip is also mailed to the Treasurer by the Payroll and Financial Administrator. The original is kept with the deposit for the church records. 8. The Financial Administrator enters the deposit into the appropriate income line of the ledger. 9. All deposits are reflected in the Statement of Activities distributed monthly to the Church Council and Board members. 117

3.05 Appendix B CUCC Deposit Slip Date: ________________________ Cash Deposited: $_________________ Checks Deposited: $_________________ # of checks deposited _______ Total Deposit Amount $_________________ Event/Project for which the funds were collected: ___________________________________________________________________ Account Name to be Credited: ______________________ Account# __________ Deposited by: ______________________ Board or Committee:_______________ Please put any cash or checks collected into an envelope and attach this deposit slip. The envelope and this deposit slip should be put into the safe or dropped into the secure mail slot in the Financial Administrator’s office immediately after the close of the sale or event for that day. Please do not take any proceeds home to be deposited the next day. 118

FINANCE Subject: Doc Number Revised Effective Date Disbursement of Funds 3.06 1/28/20 6/23/19 Approvals: Policy & Procedures Committee X Yes Date/Initial Stewardship & Finance X Yes Church Council X Yes No 5/29/2019 No 6/18/2019 No 6/25/2019 I. PURPOSE This policy is to safeguard CUCC assets by governing the process for disbursing funds to pay for supplies, utilities, services, reimbursements, etc. EXCEPT payroll, all in consideration of the provisions of the Church’s Bylaws and other contractual obligations. II. SCOPE A. Applies To: All cash and electronic spending for expenses other than payroll. B. Administrator: Financial Administrator with support from all CUCC staff and volunteers to the finance office including the Treasurer and the Board of Stewardship and Finance. C. Policy and Procedure Responsibility: Board of Stewardship and Finance III. DEFINITIONS Distributions by EFT or credit card A. Electronic spending B. Finance Office Office of the Financial Administrator C. General Ledger Describes the electronic (software) system for capturing financial transactions and reporting finance activity IV. POLICY A. To provide for the financial safekeeping of CUCC assets: 1. Written procedures are followed for accounts payable, and employee or other reimbursements. 2. Receipts and/or invoices are used and retained for all purchases. 3. Multiple check signers (approvers) are required for disbursements over $1,000. 119

4. Two signers (approvers) are required for withdrawal of funds from CUCC investment accounts managed by United Church Funds. 5. All charges to church credit cards are properly reviewed, approved and accounted for. 6. Staff is trained on policy/procedures for purchasing authority and limits (see below). V. PROCEDURE A. General Procedures for Expenditures at CUCC 1. All invoices for accounts payable are submitted to the Financial Administrator with information to clearly indicate the vendor (payee), due date and proper General Ledger coding. 2. Employee or other Expense Reimbursement is accomplished by the requestor submitting receipts along with a form (Appendix A) that indicates what was purchased and from what account(s) the reimbursement is to be paid. All requests are approved by the corresponding Board, Senior Pastor(s), Moderator or Treasurer. No one may approve their own request for reimbursement. 3. The procedures for Credit Card purchases are covered in a separate document. Please refer to 3.7 Credit Cards. 4. The Financial Administrator enters the check, EFT or credit card purchase information into the appropriate expense or dedicate account lines of the General Ledger. Checks are printed and “signers” are contacted for their availability to come to the church office and sign. 5. All disbursements are reflected in the Statement of Activities and/or Dedicated Accounts monthly financial reports. B. Check Writing Authorization The Moderator, Moderator-elect, Treasurer, Clerk and Chair of the Staff Parish Relations Committee are authorized to sign checks drawn against all CUCC bank accounts. Only one signature is required except for checks over $1,000 which require two signatures. C. Authorization for withdrawal of Funds from Investment Accounts The Treasurer, The Chair of the Investment Committee and the Chair of the Board of Stewardship and Finance are authorized as signers (approvers) for the withdrawal of funds from CUCC Investment Accounts managed by United Church Funds. D. Expenses Payments for budgeted expenses need no additional approval other than the check signer(s) who will confirm that check request/receipts/invoices are appropriate and match the disbursement amount. 120

Disbursements for unbudgeted expenses must be approved in advance by the Board of Stewardship and Finance or the Senior Pastors(s) before the expense liability is incurred. Advance approval should preferably be made in writing, but approval by telephone or e-mail will be acceptable when time does not permit otherwise. The Signer shall review not only the appropriateness of the nature and amount of the expenditure, but also the appropriateness of the account to which the expenditure is to be charged. Expenses that are over-budget are reflected in the Statement of Activities and reviewed by the Board of Stewardship and Finance to identify compensating actions, if necessary. VI. REFERENCES 3.00 Funds Management 3.07 Credit Cards 3.06 App. A Purchase Authorization and Check Request Form VII. APPENDICES A. Check Request & Reimbursement Form 121

3.06 Appendix A Check Request/Reimbursement Form Date: ________________________ Purchase Amount $_________________ Date Required __________________________ Purpose of Purchase _______________________________________________________ ________________________________________________________________________ Account Line to be Charged: __________________________ Account# ______________ Requested by: ______________________ Dept. or Committee: ____________________ Approval: __________________________ Title: _________________ Date: __________ Please Issue a Check in the Amount of : $_______________________ Payable to: Vendor Name: _________________________________________________ Address: ______________________________________________________ ______________________________________________________ Please attach all supporting documents, invoices and receipts 122

FINANCE Subject Doc Number Revised Effective Date Credit Card Policy 3.07 6/23/19 Approvals: Policy & Procedures Committee X Yes Date/Initial Investment Committee Yes Stewardship & Finance No 5/8/2019 Church Council X Yes No X Yes No 5/21/2019 No 6/4/2019 I. PURPOSE To establish a methodology for use and to define the limits of use of CUCC issued credit cards provided to certain personnel in order to make purchases of goods and/or services. II. SCOPE A. Applies To: Pastor(s), Director of Music, Director of Early Childhood Center and any other employee whom the Church approves as an authorized user of a CUCC credit card. B. Administrator: Financial Administrator, Treasurer, Board of Stewardship and Finance, Moderator C. Policy and Procedure Responsibility: Treasurer, Board of Stewardship and Finance, Moderator III. DEFINITIONS A company from which a cardholder is purchasing materials A. Vendor or equipment B. Cardholder Personnel who have been issued purchasing cards and who are authorized to make purchases in accordance with these C. Approving procedures Supervisor The individual who reviews and approves a cardholder’s D. Statement of monthly statement of account Account The monthly listing of all transactions by the cardholder, E. Single Purchase issued by the bank. Limit A dollar amount limitation of purchasing authority delegated to a cardholder, which may vary from cardholder to cardholder. 123

IV. POLICY A. The Authority to decide which personnel members shall be Cardholders rests with the Senior Pastor(s) in their capacity as head of staff. The proposed Cardholder shall be issued a copy of this procedure and shall be required to sign an employee agreement (Appendix A), indicating that the Cardholder understands the procedures and the responsibilities of a CUCC cardholder. The credit card issued to that Cardholder will have his/her name embossed (or imprinted) on it and shall only be used by that Cardholder. No other person is authorized to use that card. The Cardholder may make transaction on behalf of others, but the Cardholder is responsible for the use of his/her card. B. Use of the Purchasing Card shall be limited to the following conditions: 1. The purchase card will only be used to purchase tangible goods and/or services related to conducting business in accordance with the department’s mission and functions. 2. The total value of a transaction shall not exceed a Cardholder’s single purchase limit. Payment for a purchase will not be split into multiple transactions to stay within the single purchase limit. 3. Cardholders may use the credit card for transactions related to budgeted expenses below $500. Pre-approval from the supervisor is required for budgeted purchases above $500 (Appendix B). For non-budgeted purchases above $500, pre-approval from the Approving Supervisor, the Treasurer and the Board of Stewardship and Finance is needed. 4. In the case of the Pastor(s), the Moderator is considered the supervisor. 5. The Cardholder shall inform the Vendor that all applicable materials/supplies are subject to sales/use tax for L.A. County in the State of California. V. PROCEDURE A. Cardholder Record Keeping 1. When a credit card purchase is made, either over the counter, by telephone or over the internet, documentation shall be retained as proof of the purchase. Such documentation is to be used to provide detail of the purchase (as evidence of the business purpose) and as verification that appropriate sales tax has been paid. The detail is to be attached and filed with the Cardholder’s monthly statement of account. 2. When the purchase is made over the counter, the Cardholder shall retain the invoice and “customer copy” of the charge receipt. The Cardholder is responsible for checking that the Vendor lists the quantity, fully describes the item(s), and includes sales tax, prior to the Cardholder signing the slip. The record of the purchase is also to be added to the Cardholder’s “Purchasing Log” (Appendix C). 124

3. When making a purchase by telephone or over the internet, the Cardholder shall also document the transaction on the “Purchasing Log” and provide a copy of said purchase. B. Review of Monthly Statement 1. At the end of each billing cycle, the Cardholder shall receive from the financial institution his/her monthly statement of account that will list the Cardholder’s transactions for that period. 2. The Cardholder shall review the monthly statements and secure his/her Approving Supervisor’s approval by the 8th of the month. Approved monthly statements and appropriate logs and documents shall be forwarded immediately to the Financial Administrator. 3. The Cardholder shall check each transaction listed on the monthly statement against his/her receipts, Purchasing Log, and any shipping documents to verify the monthly statement. 4. The original sales documents, (packing slips, invoice, cash register tape, credit card slips, etc.) for all items listed on the monthly statement must be neatly attached, in sequence, to the statement. This data attachment is critical to provide substantiation in the event of an Internal Revenue Service (IRS) or California State Board of Equalization (CSBE) audits. If substantiation is not attached, purchases may be ruled by the IRS as income to the Cardholder or subject CUCC to sales tax penalties by the CSBE. Repeated failure to adhere to this procedure will result in the card being revoked. 5. After this review, the Cardholder shall sign the Purchasing Log, and present the monthly statement to his/her Approving Supervisor for approval and signature. The Cardholder shall verify that the reviewed and approved statement is forwarded by the Approving Supervisor to the Financial Administrator for incorporation with other cardholders’ statements to be reconciled with a monthly summary provided by the financial institution. 6. The approving supervisor shall check the Cardholder’s monthly statement, and Purchasing Log and confirm with the Cardholder the following items as a minimum: a. Receipts and shipping documents exist for each purchase; b. The goods were received; c. The Cardholder has complied with applicable procedures, including this CUCC procedure. 7. The Approving Supervisor’s signature/approval of a Cardholder’s monthly statement indicates that the Cardholder was authorized to make those purchases and those purchases were made in accordance with the applicable procedures. 8. If an item has been returned and a credit voucher received, the Cardholder shall verify that this credit is reflected on the monthly statement. 125

9. If purchased items, or credits are not listed on the monthly statement, the appropriate transaction documentation shall be RETAINED by the Cardholder until the next monthly statement. If the purchase or credit does not appear on the statement within 60 days after the date of purchase, the Cardholder or Approving Supervisor shall notify the Financial Administrator. 10. If items purchased using the purchasing card are found to be unacceptable, the Cardholder is responsible for obtaining replacement or correction of the item as soon as possible. If the Vendor has not replaced or corrected the item by the date the Cardholder receives his/her monthly statement, then the purchase of that item will be considered in dispute. 11. The Approving Supervisor will sign the Cardholder’s statement. The Approving Supervisor’s signature/approval of a Cardholder’s monthly statement indicates that the Cardholder was authorized to make those purchases and those purchases were made in the normal course of business in accordance with the applicable procedures. 12. The Approving Supervisor will forward the original Cardholder statement to the Financial Administrator. The Financial Administrator will review all statements, ensure adherence to procedures and reconcile to the CUCC summary statement. C. Monthly Account Summaries 1. Monthly Account Summaries, listing all transactions, shall be issued by the financial institution to the Financial Administrator. These listings will allow the Financial Administrator to track their Cardholders’ activities and act as a checklist for the Financial Administrator to anticipate which approved monthly statements are due from which Cardholders. 2. More than two (2) reminders from the Financial Administrator to a Cardholder that an approved monthly statement is delinquent will be grounds for withdrawing the purchasing card from that user. D. Card Security 1. It is the Cardholder’s responsibility to safeguard the purchasing card and account number to the same degree that a Cardholder safeguards his/her personal credit information. 2. The Cardholder must not allow anyone else to use his/her account number. A violation of this trust will result in that Cardholder having his/her card withdrawn and disciplinary action. 3. If the card is lost or stolen the Cardholder shall immediately notify the Financial Administrator. E . Cardholder Separation Prior to separation from the Church, the Cardholder shall surrender the purchasing card and current purchasing log to his/her Approving Supervisor. Upon its receipt, the 126

Approving Supervisor will review, approve and forward to the Financial Administrator the month end credit card statement and the card. VI. APPENDICES A. Employee Credit Card Agreement B. Credit Card Purchase Authorization Form C. Credit Card Remittance Log 127

3.07 Appendix A EMPLOYEE CREDIT CARD AGREEMENT I, , hereby request a CUCC Credit Card. As a holder I agree to comply with the following terms and conditions regarding use of the card. I understand that I will be making financial commitments on behalf of Claremont United Church of Christ and will strive to obtain the best value for the college. I understand that the college is liable to the Bank for all charges made on the card. I agree to use this Card for approved purchases only and agree not to charge personal purchases. I understand that the Financial Manager will audit the use of this Card and report on any discrepancies to the Treasurer and Supervisor. I will follow the established procedures for the use of the Card. Failure to do so may result in either revocation of my use of privileges or other disciplinary actions in accordance with the Employee Handbook, up to and including termination. I have been given a copy of the Purchasing Card Policy & Procedures and understand the requirements for the Card’s use. I agree to return the Card immediately upon request or upon termination of employment (including retirement). If the Card is lost or stolen, I agree to notify the Financial Administrator and the Bank immediately. Employee Signature Date Supervisor’s Signature Date Financial Manager’s Signature Date 128

3.07 Appendix B Credit Card Purchase Authorization Form Date: ________________________ Purchase Amount $_________________ Date Required __________________________ Purpose of Purchase _______________________________________________________ ________________________________________________________________________ Account Line to be Charged: __________________________ Account# ______________ Requested by: ______________________ Dept. or Committee: ____________________ Approval: __________________________ Title: _________________ Date: __________ Please Issue a Check in the Amount of : $_______________________ Payable to: Vendor Name:_________________________________________________ Address: ______________________________________________________ ______________________________________________________ Please attach all supporting documents, invoices and receipts 129

3.07 Appendix C 130

FINANCE Subject Doc Number Revised Effective Date Capital Projects Policy 3.08 6/23/19 Approvals: Policy & Procedures Committee X Yes Date/Initial Investment Committee Yes Stewardship & Finance No 4/10/2019 Buildings & Grounds X Yes No Church Council X Yes No 5/21/2019 X Yes No 5/21/2019 No 6/4/2019 I. PURPOSE The purpose of this document is to establish the process and steps to plan and implement the funding of Church projects that relate to the facilities and assets of CUCC. II. SCOPE A. Applies To: 1. Budget Committee 2. Board of Stewardship and Finance 3. Board of Buildings and Grounds (or other appropriate Board) 4. Church Council 5. Pastors 6. Financial Administrator B. Administrator: Board of Stewardship and Finance, Board of Building and Grounds, other relevant Boards, Church Council. C. Policy and Procedure Responsibility: Board of Stewardship and Finance, Board of Building and Grounds, other relevant Boards, Church Council. III. DEFINITIONS A project that: A. Capital Project • Requires funding in excess of $15,000, and significantly adds to the value of, or extends the life of a Church asset. • Draws funding from Church Annual Budget, Dedicated Accounts, Endowment funds, or any combination of the three. 131

B. Asset Real property, including buildings, grounds, infrastructure equipment such as heating and cooling systems, artworks and musical instruments. IV. POLICY Capital Projects should be identified and prioritized by the Board of Building and Grounds (or other appropriate Board). The source of funding for these projects should be determined annually, in advance of the initiation of the project, by the Board of Stewardship and Finance and presented to the Church Council for approval, before any contract is signed. V. PROCEDURE A. Board of Buildings and Grounds (or other appropriate Board) defines the scope of work to be done and the time frame in which to do it. B. The Board, working with the Building Manager and other relevant staff, solicits bids for the project from at least two vendors and evaluates those proposals, selecting a preferred contractor and estimating the costs of the project throughout this contractor. C. Board of Buildings and Grounds brings the proposal to the Board of Stewardship and Finance with a request for funding the project from the dedicated account, annual budget, endowment funds, or a combination of the three. D. If funding sources (within the Annual Budget, Dedicated Accounts and/or Endowment accounts) are identified and approved by the Stewardship and Finance, then both Boards will bring the motion to Council for approval. E. Upon approval of Council, the Church shall enter into a contract with the contractor for the project. F. The project will be managed by the Board of Building and Grounds and the funding will be monitored by the Board of Stewardship and Finance. 132

Subject FINANCE Doc Number Revised Effective Date Board Management of 3.09 6/23/19 Designated/Restricted Gifts Approvals: Policy & Procedures Committee X Yes Date/Initial Investment Committee X Yes Stewardship & Finance X Yes No 3/14/20 Church Council X Yes No No 3/17/20 No 3/24/20 I. PURPOSE To provide guidelines for the receipt, oversight and management of CUCC designated gifts that fall under the scope of responsibility of church Boards. II. SCOPE A. Applies To: • All Boards and committees • Church Council • Financial Administrator • Church Staff B. Administrator: • Stewardship and Finance Committee • Church Council • Financial Administrator C. Policy and Procedure Responsibility: • Stewardship and Finance Committee • Church Council • Financial Administrator • Pastors III. DEFINITIONS Money or property given to the Church for a specific project A. Designated Gift or purpose. Such gifts may be designated as expendable, so that the principal may be used until the funds are depleted, or may be designated as an endowed gift so that only the earnings on the principal of the gift may be expended. 133

B. Restricted Gift Money or property given to the Church for a specific purpose with conditions stipulated by the giver, so that the acceptance of the gift is essentially entering into a contract with the donor. Restricted Gifts are usually endowed gifts, given with the instructions that the principal amount be invested and only the interest and dividends from this principal be expended for the designated purpose. Time constraints can also be attached to restricted gifts by the donor. C. Dedicated Account An account outside the annual operating account of the church, often overseen by a Church Board and used for specific purposes by that Board. These funds supplement the operating budget of that Board. D. Investment Account Funds invested in United Church Fund accounts. The quarterly returns in such accounts may be reinvested for growth or distributed to a dedicated account managed by a Board for spending within the parameters of a donor’s wishes IV. POLICY A. The receipt and acceptance of gifts to the church is detailed in Finance Policy 3.02. It states that Gifts, monetary, tangible or in kind, shall be presented to, and accepted by, the Church either as a designated gift or as an undesignated gift. When there is a question as to the appropriateness of any gift or the donor’s proposed use of the funds, the Church Council will make the determination as to whether or not the gift should be accepted. B. The oversight and management of Designated gifts to CUCC will be delegated to the Board under whose scope of responsibility it falls. The Board will thereafter approve all use, display and/ or expenditures from these designated gifts, whether all the gift’s funds (both principal and the interest) can be spent directly (expendable) or only the earnings from the principal may be expended (endowed gifts) . Specifically, 1. Spending authorization of designated gifts ultimately rests with the Board overseeing that gift. At the beginning of each fiscal year the Board may authorize a staff member or staff members to spend from the gift up to a predetermined amount. Such spending limits should be reviewed annually. 2. If not preauthorized to spend from the gift up to an established amount, Staff members must seek approval from the responsible Board to use any of the gift monies or property for various purposes. 134

3. The responsible Board may appoint a task-force or subcommittee to work closely with staff members on projects funded by such gifts. 4. In keeping with the CUCC Capital Projects Policy (3.08), in the event the expenditure on the project is estimated to be in excess of $15,000, a proposal for the expenditure, based on a good faith estimate of costs, must be approved by originating Board and the Board of Stewardship and Finance, and then by Council before the project is undertaken and any contract signed. Once this approval is obtained, the appropriate Board and staff members will manage the project. 5. The Board, with the help of the Financial Administrator, will keep records of the original purpose of the gift and will refer to these in approving expenditures from the gift. 6. The Financial Administrator will keep current the list of all the designated gifts to the church and the Boards responsible for overseeing expenditures from those gifts. 7. The responsible Board will receive quarterly reports on any endowed funds under its management, and monthly reports on any non-endowed gifts under its management. V. PROCEDURE A. Designated Gifts, which are designed as Endowed Gifts are invested with United Church Funds. The earnings from the invested gift are distributed quarterly into a spending account in the operating accounts of the church (those reported on in the monthly Statement of Activities received by each Board. Appendix A lists the CUCC Endowment Accounts, the spending accounts in the operating budget into which the earnings are distributed quarterly, and the Boards tasked with overseeing the expenditures from these spending accounts in the operating budget. B. Designated Gifts, which are designed as Expendable are deposited into a Dedicated Account in the cost centers of various Boards. Boards receive monthly statements on the activity in these Dedicated Accounts. Appendix B lists Board-managed dedicated accounts. Some of these accounts hold designated expendable gifts, others hold earnings from endowed gifts, and some are not gift accounts VI. APPENDICES A. List of CUCC Endowment Accounts and the Boards overseeing the spending from these accounts. B. List of Dedicated Accounts managed by Boards 135

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CLAREMONT UNITED CHURCH OF CHRIST CATEGORY: CONGREGATIONAL SAFETY POLICY & PROCEDURE HANDBOOK Doc Number Revised Effective Date Subject 4.01 1/28/20 Safe Food Handling Policy Approvals: Policy & Procedures Committee X Yes Date/Initial Board of Fellowship X Yes Board of Deacons X Yes No 10/29/19 Women’s Fellowship X Yes No 12/10/19 Church Council X Yes No 1/21/20 No 11/ 14 /19 No 1/28/20 I. PURPOSE To deter the transmission of foodborne illness by delineating safe food handling procedures in CUCC kitchens and at CUCC sponsored events. II. SCOPE A. Applies To: All CUCC Board members and all CUCC congregants at all functions, church locations and situations in which food is prepared at the church or served for a church sponsored or church related function. While the policy does not directly apply to food prepared in home kitchens, the procedures outlined here can provide helpful guidelines for those preparing food off site to be brought to and served at the church. B. Administrator: The Safety Committee (a subcommittee of the Board of Deacons) C. Policy and Procedure Responsibility: The Board of Deacons and the Policy and Procedure Committee. III. DEFINITIONS G. Foodborne A disease caused by consuming contaminated food or drink. Illness Contaminants may include, but are not limited to bacteria, viruses, parasites, or chemicals. Symptoms of food borne illness may include but are not limited to vomiting, diarrhea, abdominal pain, fever, chills and fatigue. H. Safe Food Procedures demonstrated to prevent foodborne illness. Handling IV. POLICY All persons involved in handling or preparing food for church sponsored functions should adhere to the following safe food handling principles regarding a) cleanliness, b) separation 139

of materials, c) cooking and d) chilling food in order to prevent the occurrence of foodborne illness. A. Cleanliness: 1. When preparing foods, preparers should wash their hands frequently and similarly wash utensils, preparation bowls and work surfaces frequently using hot soapy water. Paper towels are preferred to sponges for cleaning work surfaces. 2. Fresh fruits and vegetables, including those with skins and rinds that are not eaten, should be rinsed under running tap water before being chopped or eaten raw 3. The lids of canned goods should be cleaned under running tap water prior to opening. 4. Food handlers are asked to wear gloves or use utensils when handling ready-to- eat foods. 5. If possible, dishes and utensils should be run through a dishwasher or washed in hot soapy water after each event. 6. Those who are ill must refrain from participating in food handling, preparation or serving. B. Separation of Food Types: 1. Raw meats (including poultry), fish and eggs must be separated from other types of food during storage and preparation. 2. Separate cutting boards should be used for fresh produce, and raw meat, poultry and seafood. 3. No type of food should be placed on a plate that previously held raw meat, poultry, seafood or eggs unless the plate has been thoroughly washed in hot soapy water first. 4. Marinades used on raw foods should not be reused unless brought to a boil first. C. Cooking Food: All foods should be cooked to their correct temperatures, measured using food thermometers. Cooked food that will not be served immediately must be maintained at temperatures above 140 degrees F. When reheating food that has been allowed to cool, it should be reheated to 165 degrees F. 1. All reheated sauces and gravies and soups should be brought to a boil before serving. 2. Food thermometers should be used to ensure the safety of meat, poultry, seafood and egg products. Make sure that these foods are at the safe minimum internal temperature indicated in the chart on page two of the publication \"Food Facts Safe Food Handling: What you need to know\" Appendix A. 3. Keep hot food HOT for transporting or serving at temperatures above 140 degrees F. Transport in an insulated container. If you need to reheat food, reheat to 165 degrees F. 140

D. Chilling Food: All food to be served cold should be refrigerated or frozen promptly after preparation, or if served soon after preparation, maintained at a temperature below 40 degrees F. 1. Utilize an appliance thermometer to make sure the temperature in the refrigerator is consistently 40 degrees F or below, and the freezer temperature is 0 degrees F or below. 2. Refrigerate or freeze meat, poultry, eggs, seafood and other perishables within 2 hours of cooking or purchasing. Refrigerate within 1 hour if the temperature outside is 90 degrees F or hotter. 3. While cakes, breads and cookies may be thawed at room temperature, other food must be safely thawed three ways: in the refrigerator, in cold water and in the microwave. Food thawed in cold water or in the microwave should be cooked immediately. 4. Always marinate food in the refrigerator. 5. Divide large amounts of leftovers into shallow containers for quicker cooling in the refrigerator. 6. Keep cold food COLD at or below 40 degrees F. **Keep food out of the \"Danger Zone” (40-140 degrees F) ** ***When in doubt, throw it out!*** Adapted from \"Food Facts Safe Food Handling: What You Need to Know\" U.S. Food and Drug Administration March 2017 (Appendix A) and \"7 Food Safety Steps for Successful Community Meals\", Be FoodSafe.gov (Appendix B) V. APPEDICES A. Food Facts from the U.S. Food and Drug Administration B. 7 Food Safety steps for Successful Community Meals 141

4.01 Appendix A 142

4.01 Appendix A 143

4.01 Appendix B 144

4.01 Appendix B 145

CLAREMONT UNITED CHURCH OF CHRIST CATEGORY: CONGREGATIONAL ADMINISTRATION POLICY & PROCEDURE HANDBOOK Doc Number Revised Effective Date Subject 4.02 10/27/2020 Safe Driving for Employees & Volunteers Approvals: Church Council X Yes Date/Initial SPRC X Yes No 10/27/2020 No 9/22/2020 I. PURPOSE The purpose of this policy is to ensure safety of drivers and riders, reduce vehicle incidents and at fault accidents with vehicles while driving either as an employee or volunteer with the Claremont Church of Christ, Congregational. II. SCOPE A. Applies To: 1. All employees who drive their vehicles during the course of their employment 2. All volunteers who drive while on church business B. Administrator: Office Manager, Financial Administrator, the Pastor(s) C. Policy and Procedure Responsibility: Board of Stewardship and Finance, SPRC III. POLICY The policy will be available on the web site for review by employees and volunteers. This policy will be included in the employee handbook to ensure their review with a sign-off that they have received and understand the policy. Compliance for volunteers will be maintained on the honor system. IV. PROCEDURE A. The objectives of this policy are: 1. To make drivers aware of the main risks they face or create when driving for Claremont United Church of Christ. 2. To make sure that employees who drive vehicles for Claremont United Church of Christ demonstrate safe, efficient driving skills and other good road safety habits at all times. 3. To ensure that all drivers have current driver’s licenses, adequate insurance, no history of DUI’s, and drive a safe, roadworthy vehicle. B. Code of Conduct 146

CLAREMONT UNITED CHURCH OF CHRIST CATEGORY: CONGREGATIONAL ADMINISTRATION POLICY & PROCEDURE HANDBOOK Subject Doc Number Revised Effective Date Safe Driving for Employees & Volunteers 4.02 10/27/2020 1. The Code of Conduct for Claremont United Church of Christ, Congregational states: “While driving for Claremont United Church of Christ, employees and volunteers must comply with traffic legislation, be conscious of road safety and demonstrate safe driving and other good road safety habits.” 2. Immediately report vehicle accidents when driving other church members or for a church related activity to the Financial Administrator, Office Manager, or Pastors. C. Responsibilities of Drivers 1. Current drivers license for the category of vehicle being driven. 2. Vehicle must be safe and in good repair 3. Comply with all rules of the road 4. Never drive under the influence of alcohol or drugs, or medications that can cause drowsiness 5. Never carry hazardous goods while using vehicles for church related activities 6. Take regular and adequate rest breaks, at least every two hours, and stop when tired. 7. Have their own adequate insurance for vehicle D. Safe Driver Behavior is Encouraged 1. Claremont United Church of Christ will not pay employees’ speeding or other infringement finds. 2. No use of mobile phones in vehicles while driving (except for hands-free) 3. Employees must let church administrators know if their license is suspended or if they become unlicensed. E. Accidents 1. If an accident happens, the Pastors, Office Manager and/or Financial Administrator must be contacted immediately. F. Incident Report - Appendix A 1. If there is an accident an incident report must be filled out immediately. 2. Incident reports are available online and in the Church Office. V. APPENDICES A. Incident Report 147

4.02 Appendix A INCIDENT REPORT Claremont United Church of Christ, Congregational 233 W Harrison Ave, Claremont, CA 91711 claremontucc.org | (909) 626-1201 INJURY DETAILS Date & Time of Incident: _______________________________________________________ Physical Address Where Incident Occurred: ______________________________________________________________________________ Exact Location of Incident: ______________________________________________________________________________ (Take photos of exact location of incident and attach to the Incident Report.) What is the nature of injury? ______________________________________________________________________________ ______________________________________________________________________________ Describe how the injury occurred: ______________________________________________________________________________ ______________________________________________________________________________ What caused the injury? ______________________________________________________________________________ ______________________________________________________________________________ (Attach supporting evidence of contributing factors.) Was your insurance company notified of the accident: Yes______ No_________ Did Injured Party go to a doctor’s office or hospital? Yes _______ No _______ 148

4.02 Appendix A Were police called to the scene? Yes _______ No _______ (If “Yes”, attach copy of Police Report.) WITNESS TESTIMONY Witness Name: ________________________________________________________________ Phone: _______________________________________________________________________ Email: _______________________________________________________________________ Witness Statement: ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ________________________________________________ ________________________ Witness Signature Date 149

CLAREMONT UNITED CHURCH OF CHRIST CATEGORY: CONGREGATIONAL SAFETY POLICY & PROCEDURE HANDBOOK Doc Number Revised Effective Date Subject 4.03 1/26/2021 Safe Campus Policy Approvals: SPRC Yes No Date/Initial Church Council X Yes No 1/26/2021 I. PURPOSE The purpose of this policy is to ensure a safe and secure environment for congregants, Early Childhood Center (ECC) staff, parents and students, church staff and volunteers as well as visitors to the Claremont United Church of Christ (CUCC). This policy is to encourage the church to provide an extravagant welcome to those who have business at the church yet protect the campus and buildings in order that its mission and programs might continue. II. SCOPE A. Applies To: All who enter campus A. Administrator: 1. Building Manager 2. Pastors 3. Administrators and other staff 4. Moderators B. Policy and Procedure Responsibility: Board of Building and Grounds, SPRC III. POLICY This policy will be posted in the building and given to employees for guidance. IV. HOURS OF OPERATION A. The Claremont United Church of Christ is open from 7:00 AM to 9:00 PM for regularly scheduled programs. The church is considered closed for occupancy from 9:00 PM to 7:00 AM B. The Early Childhood Center is open from 6:30 AM to 6:00 PM and is available only to staff, registered students, student visitors and parents. A cleaning crew is on campus from 6 PM-7:30 PM Monday through Friday. V. PROCEDURE A. All congregants, members, past members, and active church attendees are invited to visit the church campus at any time that it is open. 150