Money, Values, and Congregational Life I

1. PEARL: Providing Education and Resources for Leadership Money, Values, and Congregational Life I Jewish Reconstructionist Federation Transformative Judaism for the 21st Century 101 Greenwood Avenue Beit Devora, Suite 430 Jenkintown, PA 19046 215.885.5601 / fax: 215.885.5603 www.jrf.org Rabbi Shawn Zevit April 5, 2011-12:00 p.m.-1:15 p.m.

2. Money, Jewish Values and Congregational Life Many congregations currently face painful challenges about where and how to allocate limited funds. In these challenging economic times, how do we make good financial decisions? How can we incorporate values-based budgeting and how congregations can make good financial decisions even when choices are challenging. How does a board go through decision-making processes to make necessary budget adjustments or cuts during tough times? How can congregations be successful in creating a dues structure that is in line with the best of its Reconstructionist values. How do we link budget processes with a congregation’s mission, objectives and values?

3. Money and Jewish Life Reconstructionist Jews and our communities are committed to looking at financial resources as tools for building sacred community. In this way, money becomes an expression of values and a commitment to Godly action in the world. Budgets and spending priorities become a reflection of our priorities, which in turn reflect the values articulated by a communal mission statement supported by the entire community. We need to learn to recognize financial and other resources as spiritual components of the conversation on how we want to live our lives in holy ways

4. Blessing for Learning Baruch atah Adonai, Eloheynu melech ha-olam, asher kideshanu b’mitzvotav, v’tzivanu, la’a’sok b’tzorchei tzibur. (Developed by Rabbi Jeremy Schwartz) Blessed are you God Creator of the Universe, Source of Holiness in our actions, when we engage in the needs of the community. (Interpretative translation, Rabbi Shawn Israel Zevit)

5. Dearest Source of LifeYou are in us as a longing for each otherYou are in us as a striving for Self“Build for Me a sacred dwelling placeAnd I will dwell among you” the Torah statesAnd so the longing that is the IAnd the longing that is the WeCome together in holy endeavorTo create a life and a homeWhere the resources we are blessed withGreat or small, temporary or ongoingAre directed and organized with an open heartThat You may dwell in the space within and between us.As we journey through these pagesMay we bring You homeIn the flow of our resourcesIn our hearts and through our hands. Rabbi Shawn Zevit, 2005/5765. from “Offerings of the Heart: Money and Values in Faith Community (Alban Institute, 2005, www.rabbizevit.com)

6. From “A Torah of Money: Values, Money, and Your Community” Workshop, Rabbi Shawn Zevit, Adapted from the Alban Institute • If I were to share one thing about money and me with someone else, what would it be? • What dreams do I have that I think money will help make possible? • How is my sense of safety and security tied up with money? • Would I feel less valued if I had less money, or more valued if I had more money? Why? • How was money discussed in my childhood home • With whom am I most comfortable speaking about money? Why? • When in my life have I been least concerned about money? Why then? • When in my life have I been most concerned about money? Why then? • Who is the most generous person I know? How has this person extended his or her generosity? • How does my experience or understanding of God and Judaism connect to my spending and income? • When I was growing up, did I feel that my family had enough, less than enough or more than enough money? How was this experienced or communicated to me? • What hesitations do I feel about applying Jewish principles to my most significant financial activities? Which of my values would I simply not compromise in the name of profit? • What measures might I, my social networks, my business, my Jewish community or my society undertake to help me commit to an economic life based on Jewish values? 

7. SH’MA Listen, Israel, Adonai is our God, God is One. And you must love your God with all your heart, and with all your soul, and with all your me’od (“muchness”, abundance) Exodus 30:11-16, Ki Tisa, Half-Shekel, Kaparah Exodus 35:21-29, N’div Lev: Offerings of the Heart Deuteronomy 26:12-15, Tithing and Public Declaration Deuteronomy 24:19-22, Peah: Gleanings Maimonidies, Mishneh Torah, Gifts to the Poor 9:12 One who settles in a community for thirty days becomes obligated to contribute to the charity fund together with the other members of the community. One who settles there fore three months becomes obligated to contribute to the soup kitchen. One who settles there for six months becomes obligated to contribute clothing with which the poor of the community can cover themselves. One who settles there for nine months becomes obligated to contribute to the burial fund for burying the community’s poor and providing for all of their needs of burial.

8. Money is the currency of tzedakah—social responsibility. Leviticus teaches us to leave the gleanings of our harvest and the corners of our field for the needy. Socially responsible uses of money are core to Jewish thought. Stewardship, not ownership, characterizes our relationship to the world. We are not permitted to acquire relentlessly or use unremittingly either property or person (so the laws of shmitah—laws of release—teach us). Rabbi Ezekiel Landau of Prague was asked to settle a dispute between two Jews over a piece of land. Landau is said to have put his ear to the ground and announced: “The earth has rendered her decision: I belong to neither of you, but you both belong to me.”

9. Fund-raising (Organizing Resources) for your faith community, the Jewish movement of which you are a part and the larger world is a moral and social responsibility. One way to frame this responsibility is to rename the fundraising committee as the financial resource development committee of the board of directors. In his article “Restructuring the Contemporary Synagogue,” Gary Tobin suggests charging members: • To expand their mechanisms to meet the financial challenges of the next century: • To formally solicit congregants for specific programs and purposes within the synagogue and the Reconstructionist movement; • To train congregants in formal solicitation so that congregants in leadership roles can learn to conduct face-to-face solicitations; and • To begin endowment and planned giving programs. We read in the midrash (Exodus Rabbah 5:19) “All the calculated dates of redemption have passed and now the matter depends on repentance and our good deeds."” Raising money is holy work.

10. Fundraisng is Community Building From “Tzedakah and Community,” by Joyce Norden, former director of major gifts, “Reconstructionist Rabbinical College”, The Reconstructionist, Winter, 1997 Fundraising in congregations is “soul raising.” It should teach people about Judaism and make them more knowledgeable Jewishly. It should be viewed as a community-building activity...about things we value. We are all willing to spend money on such things—education for our children, travel, art and culture, etc. Similarly, if we value our spiritual growth and home, our synagogue or havurah, we need to raise the money to provide salaries for our rabbis, teachers, and professionals, and to maintain or create buildings in which we can deepen our spiritual lives, teach our children, organize social action work, and develop warm, welcoming communities.

11. Discussing Money It is important to overcome the various stigmas in our society concerning money, while at the same time acknowledging our own discomfort levels. First, we need to create a trusting and comfortable environment for such a discussion. It can be challenging, because issues of class and money are tied to issues of self-worth, and personal values and choices. We may have discomfort or even shame at having "too much," "too little," or "not enough." Envy, competition and insecurity can all surface when we talk about financial issues. These can become magnified when attached to conversations about religion, Jewish identity, and building faith communities. However, through study, effective listening and open discussion of our attitudes and expectations, we can turn a potentially challenging subject into a profound opportunity for building relationships and community. Reading- Jeff Deitch’s letter- page 16, JRF Money and Jewish values curriculum (Recon Press)

12. The Torah of Money: Sample Process from DorsheiTzedek, Newton, MA • DorsheiTzedek was founded eight years ago, by a small group of people committed to growing a “full service” congregation—including a religious school and a rabbi. A lot of effort and dedication have led to the first stages of fulfilling this dream—including a significant amount of volunteer labor that masked the true cost of services that members were receiving. While the congregation’s programming and staffing has increased significantly over the past few years, dues have been kept relatively low (our base dues are approximately half of those of other area synagogues). Additional fund-raising—and some surpluses from the early years—have made up the difference. We are now faced with this challenge: to raise the money we need without making membership financially inaccessible to anyone, and to do so in a way that reflects who we are and who we want to be as a community. • It is important to remember that while our costs have risen as we have grown, wewill be faced with this challenge no matter our size. Whether we are 100 households or 300, we still need to figure out how to raise sufficient funds in a manner consistent with our values. While we know there is no “perfect” answer to this challenge, we believe that by learning what we can from Jewish tradition and from the experience of other communities, and by engaging in serious discussion among the membership, we will come up with a solution that will reflect the commitment and convictions of a majority of the congregation. We also know that for any new system to work, it will need the buy-in of all of the membership, and that is why yourparticipation at this point in the process is so crucial. • The Torah of Money committee will be holding a series of parlor meetings in late January and early February. We are hoping that every household willmake an effort to attend one of these meetings, where we will be discussing specific models for our own dues structure and fund-raising. Some of the questions we will need to consider include: How much of our income should come from mandatory dues, versus voluntary contributions and other fundraising? What kinds of considerations should go into determining the dues structure? Household income? Family make-up? Life circumstances? None of the above? • What are the core values we are all committed to, that must be reflected in any system we devise? The Torah of Money committee will synthesize the information and ideas gathered at the parlor meetings, and make a recommendation to the board for a new plan for dues and revenue-raising,. The board will then bring its decision to the membership for a vote. (NOTE: DTz began this process in 2000 and created a values-based dues structure using a combination of fair-share and categorial dues. They continue to look at a variety of financial issues using this process).

13. What elements determine a congregation’s dues structure? • Two types of elements are used for determining dues structures—internal and external. Internal elements include the congregation's vision, goals and strategies. The major strategy consideration is, of course, budgetary. When planning your budget strategy remember: • Congregational dues cannot support the entire budget. • 20-25 percent of the budget should come through fundraising. • Budgetary needs should reflect the congregation’s vision and goals. • A budget should be need-driven. (First look at what you want and need to do in this budget year- then realistically assess how much support the budget can provide.) • External elements include awareness of other area synagogues' dues, and the dues structure of other leisure-time activities, be it the Jewish community center, the local community college or the fitness center. In determining your rates: • Call other synagogues and find out the “going rate” in your community. • Evaluate this in light of services offered (roughly comparable services can demand roughly comparable dues structure) and commitment to the congregation.

14. Budgeting • A budget is an implementation document, a part of an overall plan. It is a plan expressed in monetary terms that help define financial questions and answers within the diverse mix of a community. It is a reflection of the values, policies and priorities of a congregation or organization. • We create budgets for the same reason we create other plans—so that the use of our limited resources will be consonant with our values and priorities. In the final analysis, there may never be enough resources for everything we want to do—but there can be increased financial capacity to realize our mission. While the resources may go through cycles, what we stand for is evident in what we spend on. • All budgets have a revenue side and an expense side. While the two sides are always closely related, in most budgeting processes, one side clearly sets the tone. In a values-based budgeting process, it is often the expense side that leads. • Detailed budgets are useful for the budget committee. Other constituencies, such as the board and the membership, may benefit more from summary budgets.

15. Budgeting Core Questions Budgeting begins with a clear institutional vision, addressing the questions: Who are we? What are our dreams? What must be done? • The answers to those questions (which are solicited from membership, from committees and from staff) are communicated to the budget committee. The budget committee is not responsible for determining the synagogue’s priorities and direction. It receives that information from the board or executive committee and, with its unique expertise, provides projections, offers options and explains the consequences of the various choices to the decision-makers. In small communities, many of the same people may sit on both committees. In such a case, they must understand that they wear different hats when envisioning priorities and when allocating. • How and when discussions take place and under what conditions has as much to do with the reception of a budget and its outcomes as with the content itself. In Reconstructionist communities, we value how we get to our goal (process) as much, if not more, than the destination we arrive at (outcome). • You can take the pulse of your own community’s way of dealing with money and finances by asking yourselves the following questions: • Do we discuss money issues in an ongoing way in our synagogue or havurah, or only when we are in financial crises? • Do some groups in our congregational system deal with money openly and others only when there is a real problem? • Do we feel complete trust in our leaders and their allocation of funds or do we question how money is being taken in and spent? • Using the graph below, where would you place yourself in answer to the questions above? Would you place your community in the same location? • The communication and trust climate around financial issues in your community will often affect the budget process in its formation, implementation or reception by the leadership, staff and membership. Are the core questions of “What can we afford?” and “What can’t we afford?” discernable to everyone?

16. Budget Tips • Present the budget in many formats: Functional expenses, program expenses, committee expenses, etc. Break down costs so people can connect the small expenses to the larger sums and understand what events cost, how finances are managed and how programs that are part of the mission of the community touch their lives and are valued. Link the budget to cash flow, charting when expenditures and revenues tend to occur. • Determine whether you see offerings such as education as fee-for-service or as one that will be subsidized as part of the communal responsibility. • Make sure you factor in expenses, such as compensation time, sabbaticals, parental leave, vacation and fair wages for staff. Also consider other expenses dictated by communal values, such as ritual decisions around food and the environmental impact of maintaining a building. • Try to avoid wasting money on inexpensive, short-term solutions (e.g., computer systems); ensure proper investment in infrastructure by doing it right the first time, with an eye to the long-term benefit. • Add cash-flow projections to the budge, showing what will be coming in and what is expected to go out over twelve months (building or rental, salaries, programs). • A great looking budget may have months of crises built into it because of miscalculated cash flow. Monthly membership dues payments for annual dues can ensure a more even cash flow. • Build relationships locally with your federation and other Jewish agencies where funding, financial services and consulting may also be available.

17. A Model for Intentional Values-Based Community Planning and Budgeting(Excerpted from JRF Money and Jewish Values Curriculum) • Step 1. Congregations identify their mission and vision. • Step 2. Existing programs and activities and their costs are matched to the vision elements. (If there are no existing programs, go to Step 3.) • Step 3. New strategies or actions are created to fulfill the vision elements. These are tested against guiding principles and values. • Step 4. Progress measures and targets are identified for each strategy or action. • Step 5. Resources (people and financial) are allocated to carry out the strategy or action. • Step 6. The process is worked through on a periodic basis.

18. Tzedakah throughout the Jewish year. • Rosh Hashanah: The High Holy Day cycle is traditionally observed with teshuvah, tzedakahand tefillah—repentance, sharing of wealth and prayer. On Rosh Hashanah, the new year for the earth, direct Tzedakahtoward artistic projects that enlarge our sense of awe and connection. • Yom Kippur: For Yom Kippur, a day on which it is traditional to fast, many synagogues organize hunger-relief food drives. Direct tzedakahtoward organizations dedicated to eliminating poverty and achieving economic justice. • Sukkot/SheminiAtzeret: During Sukkot, it is traditional to eat and sleep in a sukkah, a temporary booth, which is open to the elements. For this reason, your community might want to focus its tzedakahwork toward reminding us of our vulnerability within the natural world (e.g., ending homelessness). • Simhat Torah: The High Holy Days end with this “rejoicing of the Torah,” traditionally observed with all-night Torah readings. Tzedakah for education fits the spirit. • Hanukah: Hanukah is an opportunity to link gift-giving with tzedakah in keeping with holiday themes: self-determination, religious freedom, and free speech. • TuB’Shevat: This “New Year of the Trees” is ripe for tzedakah dedicated to environmental preservation locally and in Israel—and to economic justice for farmworkers and others in food industries.

19. Tzedakah Throughout the Jewish Year • Purim: This Jewish holiday, during which we celebrate our identities, inspires us to support causes that are inclusive, such as organizations that support feminism; the gay, lesbian, bisexual and transgendered community; the physically challenged, Jews of color and multicultural households. • Passover: Passover expresses Jewish longings for freedom and a world in which our deepest values can be redeemed. Tzedakah dedicated to campaigns against slavery and to just treatment for immigrants and “strangers” is very appropriate for this remembrance of the exodus. • Yom HaShoah (Holocaust Memorial Day): In response to the incalculable loss of Jewish life in the Holocaust, tzedakah might best be devoted to building Jewish life and culture, and to organizing against anti-Semitism and racism. • Yom HaAtzmaut: Celebrate Israel’s day of independence with tzedakah devoted to peace and security in the Middle East. • Shavuot: Shavuot celebrates the Covenant made at Mount Sinai, where every Jew who joined the Exodus from Egypt, as well as “the souls of all future generations” (Talmud), were given the Torah as a revelation about how to live our lives. Tzedakah on this day might be devoted to projects of generational continuity and to legal activism for corporate, governmental and judicial responsibility. • TishaB’Av: This fast day recalls the destruction of both Jerusalem Temples by outside forces intent on obliteratingt he Jewish people. TishaB’Av also marks the birth of the ideal hope for redemption. Tzedakah for world peace and disarmament fulfills the spirit of TishaB’Av.

20. Is the cost of religious education for children factored in(See PEARL session http://jrf.org/node/3120) • Members of most Reconstructionist congregations recognize that education is everyone’s responsibility. • Most congregational budgets subsidize education costs by one third to two-thirds. • Additional school fees make up the rest. • In some of our congregations, education fees are separate.

21. Activities for Children and Teens(excerpted from pg 126-7 of Recon Press Curriculum) • Children and teens have an amazing capacity for understanding—indeed, for being most interested in—those concepts that adults may prefer they ignore. They also absorb constant messages about consumption, waste, wealth and money from family, friends and the larger culture. • It therefore is critical to talk to children and teens about money and values. This curriculum is a good diving-off point from which to have those conversations. • In communities with Hebrew or supplementary schools, one excellent way to begin discussions around issues of money, values and economic justice is to create a tzedakah collective for your bar/bat Mitzvah-age students. In this program, students and their parents agree not to purchase bar/bat Mitzvah gifts for each other, and instead to put a set amount of money into a kupah, a communal fund. The students then work as philanthropists, soliciting proposals and voting on which organizations should receive the money. • Another option is to build upon this curriculum. Below are suggestions for how kids and teens could learn from some of the same activities adults do in their “Jewish Values, Money and Your Community” workshops. You will, of course, have to make adjustments depending on the exact age of the students with whom you are working.

22. Further Resources • Jewish Values, Money and Your Community • http://stores.jrfbookstore.org/-strse-97/JewishValues%2C-Money-and/Detail.bok • http://stores.jrfbookstore.org/-strse-60/Offerings-of-the-Heart/Detail.bok • Pearl Sessions on Money, Fundraising, Values-Based Budgeting, etc. http://www.jrf.org/PEARL • Fundraising Grants http://jrf.org/showres&rid=162

23. Further Resources For more information about Fundraising, please click here: • http://jrf.org/resourceslibrary&tid=2:3&show=#Fundraising • JRF Development Websites and Resources http://www.jrf.org/resourceslibrary&tid=2:3&show=#Fundaising http://63.115.67.94/cong/res-money-cong-life-main.html • Congregational Resources Audio Program Rabbi Shawn Zevit and Rabbi Mordechai Liebling http://63.115.67.94/pub/hmsarchives.html#resources

24. Further Resources • Money and Congregational Life: A Group Discussion Reconstructionism Today, Winter 1999/2000 http://63.115.67.94/cong/res-mcl-RT99-00.html • Money and Spiritual Life – A Jewish Approach to Obligatory Giving Rabbi Shawn Zevit and Bob Leventhal http://63.115.67.94/cong/res-mcl-giving.html • Money and Congregational Life, Annotated Bibliography Rabbi Jonathan Malamyhttp://63.115.67.94/cong/res-mcl-further-resources.html