Northwest Unitarian Universalist Church

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					Northwest Unitarian Universalist Church
         Southfield, Michigan


   Personnel Policy Manual

     Adopted by Board - 3/23/2000
              Revised mm/dd/yyyy
                                            TABLE OF CONTENTS

                                                                                 Page
I. General Policies                                                         1
         A..Church Mission Statement                                        1
         B. Employment Philosophy                                           1
         C. Prologue                                                        1
         D. Personnel Committee                                             2
                  1. Composition                                            2
                  2. Responsibilities                                       2

II. Policies Pertaining to All Employees Including Ministers                3
A. Employment Guidelines                                                    3
                    1. General Policy                                       3
                    2. Equal Employment Opportunities                       3
                    3. Performance Expectations                             3
                    4. At-Will Status                                       3
                    5. Definitions                                          3
          B. Working Conditions                                             4
                    1. Compensation                                         4
                    2. Scheduling                                           4
                    3. Time Off for Employees                               4
                    4. Bereavement Leave                                    4
          C. Benefits                                                       5
                    1. Full-time Employees                                  5
                    2. Part-time Employees                                  5
                    3. Open Enrollment Periods                              5
                    4. Grandfathering Current Employees as of 3/23/00       5
          D. Non-Harassment Policy                                          5
                    1. Sexual Harassment                                    5
                    2. Intimidation and Violence                            6
                    3. Complaints and Investigation                         6
                    4. Violations of Policy by Employee                     6
          E. Mediation Procedure                                            6
          F. Disciplinary Procedure                                         7
III. Policies Pertaining to All Employees Except Ministers                  8
          A. Job Descriptions                                               8
                    1. Minister                                             8
                    2. Other Employees                                      8
          B. Hiring and Training of Personnel Other than the Minister       8
                    1. Procedure for Hiring New Employees                   8           .
                                                                                        2
Training                                                                9
IV. Appendix A - Northwest UU Church Constitution and By-laws               10
     Appendix B - Northwest UU Church Cafeteria Plan
I. General Policies


I. A. Church Mission Statement

          Northwest Unitarian Universalist Church is a religious community coming together in the spirit of
          friendship with acceptance and respect for diversity, with concern and comfort for each other, and to
          celebrate life’s transitions. We promote the Principals of the Unitarian Universalist Association in the
          free and responsible search for truth and meaning. We provide a moral, ethical and spiritual environment
          for worshiping, teaching, learning, exploring ideas and growing intellectually. We work for social justice
          through our individual and collective deeds to make the world a better place.


I. B. Employment Philosophy

         Based on the Mission Statement of Northwest Unitarian Universalist Church, personnel policies should be based
on these principles:

1)   The relationship between employer and employees should will be based on mutual respect.
2)   We value personal and professional growth.
3)   We will strive to provide fair and equitable compensation.
4)   We will strive to provide an environment that promotes open communication.
5)   We will strive to have diversity within the employee group.

        In addition to these general principles, we will include the staff in developing policies and we will encourage
open communication.


I. C. Prologue

         The purpose of this Personnel Policy Manual is to provide a source of consistent information about the policies
and practices of Northwest Unitarian Universalist Church (NWUUC) with respect to its employees. Accordingly, the
manual has three distinct, but related, audiences: (1) the employee, (2) the program committee responsible for the
services provided by the employee, and (3) the Church as a whole, as represented by the Personnel Committee.

          Because of the distinct audiences, some of the information contained in this manual may appear to apply directly
to only one or two of the three audiences. Furthermore, certain information may be repeated in this manual that is
established elsewhere, such as NWUUC policies that may be applicable to employment situations. However, this manual
will be most useful and beneficial if it contains a broad spectrum of information, especially since the constituents in each
of the three audiences, particularly the latter two, tend to change frequently.

        As indicated, this manual is a source of information. It does not confer any substantive rights to any employee.
The Board of NWUUC reserves the right to add, withdraw, or modify any policies, in writing, within its sole discretion.

        The special relationship between NWUUC and its minister is memorialized in a contract and covenant. This
manual in no way supersedes any provision of the contract or covenant.


                                                         1                                                        3/23/00
I. D. Personnel Committee
         1. Composition
         The Personnel Committee is a standing committee consisting of 3 members, the Moderator, the Past
Moderator, and the Past Clerk and a representative from the congregation. In addition, the Minister is an ex-officio
member of the Personnel Committee.
          2. Responsibilities
         The Personnel Committee is responsible for fulfilling duties as defined by the Personnel Manual of Northwest
Unitarian Universalist Church and for addressing and coordinating all matters related to the well-being of the church’s
employees.
         Its duties shall consist of the following:
             A. Hiring and Orientation (Not including minister)
                   1. Provides format for job descriptions and helps committees write them.
                   2. Writes job postings and solicits applications from other UU churches and the community, when
                  appropriate.
                   3. Screens applications and sets up interviews.
                   4. Interviews candidates with team from program committee.
                   5. Advises Board of recommended candidate.
                   6. Notifies all candidates of selection decisions.
                  2. Advises responsible committee regarding job posting and soliciting of applications.
                  3. Is available to assist hiring the program committee responsible for hiring with the following tasks:
                            a. Interviewing candidates
                            b. Advising board of recommended candidate
                            c. Notification of all candidates of selection decision
                          d. Training new employees
                          74. Processes hiring paperwork for new employees.
                              8.5 Gives new employees general orientation to the church and to the
                              personnel policies.
                              9.6. In consultation with program committee, provides training for all
                              employees.
                          10.7. Maintains current Personnel Policy Manual.

         B. Conflict Resolution
            1. Consults with employees and/or Governors of program committees when problems
                arise.
            2. Receives concerns from employee or members of the congregation and determines
                how to resolve them.
            3. Implements mediation and/or disciplinary procedures as necessary.

         C. Written Performance Evaluations
            1. To coordinate salary recommendations, oversees annual performance evaluations of
               employees by program committees. Employee evaluations are based on: a) job
               descriptions, b) individual annual goals agreed to by the employee, the program
               committee, and the Board, c) annual survey of the congregation, and d) feedback
               from the program committee.
            2. Ensures that preliminary performance evaluations of new employees are conducted
               after three months and again after six months.
            3. Conducts performance evaluations, if requested by a program committee.

        D. Salary Recommendations
  After conferring with program committees, makes salary recommendations for all                               employees
for new budget which may include:
                      a) merit increase (bonus and/or raise),
                         b) salary adjustments as recommended by the UUA Guidelines, and
                         c) cost of living adjustments.
Salary adjustments are made only once a year. Salary adjustments may also be adjusted downward
based on performance or financial condition of NWUUC. The Personnel Committee will clearly
articulate the basis for all recommended adjustments.
                                                 2                               3/23/00


II. Policies Pertaining to All Employees Including Ministers
         A. Employment Guidelines
                1. General Policy
                Personnel policies apply to all employees unless explicitly statedotherwise.
                2. Equal Employment Opportunities
                Northwest Unitarian Universalist Church is an Equal Employment Opportunity
 employer, and does not discriminate on the basis of religion, race, color, creed, national origin, age,
 sex, sexual orientation, height, weight, marital status or disability. "Discrimination" includes, but is
 not limited to, refusal to hire; limiting, segregating, classifying in a way that deprives or tends to
 deprive of employment opportunities; adversely affecting an employee's status, including
 compensation or a term, condition, or privilege of employment.
                Under Michigan law an employee may not be discriminated against in employment
 because of a handicap that can be reasonably accommodated to enable that employee to do the job.
 Handicapped employees who feel accommodation is needed to perform their jobs must notify the
 Personnel Committee in writing of the need for accommodation within 182 days after the date the
 employee knew or reasonably should have known that an accommodation was needed.
         3. Performance Expectations
                Northwest Unitarian Universalist Church expects that all employees will fulfill their
 responsibilities as contained in their job descriptions to the best of their abilities and that they will
 follow all church policies as attached.
                The Board and members of each program committee are expected to follow the
 Personnel Policies and to support employees in achieving the goals that are set with them.
         4. At-Will Status
                All employees except the Minister are employed on an At-Will basis. Either the
 Church or the employee may terminate the employment relationship with or without cause and with
 or without notice at any time. Northwest Unitarian Universalist Church adheres to state and federal
 laws governing the employment of all employees. This Personnel Policy Manual and any other
 materials which are distributed to employees do not constitute a contract and do not alter the at-will
 employment status maintained by Northwest Unitarian Universalist Church with its employees. The
 Personnel Policies can only be modified by action of the Board, in writing.
         5. Definitions
         NWUU - Northwest Unitarian Universalist Church
         Program Committee - The church committee that works with an employee to develop and
        implement designated activities related to the fundamental focus of that committee.
         Board - The Board of Governors of NWUU
         Executive Committee - The Moderator, Associate Moderator and Finance Governor, and
        Minister The Minister is an ex-officio member of the Executive Committee.
         Governor - A Board member elected to chair a Program Committee
         UUA - Unitarian Universalist Association
         Full-time employees - Employees scheduled to work 40 hours or more weekly.
         Part-time employees - Employees scheduled to work fewer than 40 hours weekly.
3   3/23/00
        II. B. Working Conditions

               1. Compensation

              The employment year will begin each July 1. Each employee will be paid either for
the number of hours worked or the salary as specified in his/her employment agreement. All
employees fill out time sheets as documentation of time worked, as required by federal law. The
Church Treasurer maintains payroll records for each employee.

       Employees are paid for the two week period ending the previous Sunday. Paychecks are
mailed to each employee’s home on Friday unless other arrangements have been made. Deductions
for federal and state taxes, FICA, and any court-ordered deductions will be taken from each
employee’s paycheck as required by law. Additional deductions or additional taxes may be
authorized by the employee.

       Each professional employee has a separate budget for professional growth. Requests for
reimbursement for expenses must be approved in advance by the program committee Governor.

        The church will continue to pay the normal salary or wages for any employee required to
serve on a jury provided that payment received for jury duty, minus expenses, is turned over to the
church.

       If the church is closed during the week or on Sunday due to an emergency, employees
scheduled to work during that time will be paid as if they had worked.

       2. Scheduling
       An employee’s schedule is determined by the program committee that manages his/her work.
 The schedule may be flexible and vary week to week if necessary. Overtime will be paid only as
required by federal law.
       An employee who must be absent should notify the Governor of the appropriate program
committee, or the minister if the Governor is not available, as far in advance as possible. Unexcused
or excessive absences may be cause for disciplinary action.

        3. Time Off For Employees
        Salaried employees are expected to accomplish the work agreed to in the hiring agreement,
including being present for religious services as agreed to or making arrangements to have the work
done during the service if the person cannot be present. Each salaried employee is expected to have
his/her work prepared far enough in advance that a short absence will not adversely affect the
functioning of the church.

      Within these parameters, sickness or absence for unexpected emergencies will not reduce an
employee’s salary. If the absence continues for two weeks, the program committee and Personnel
Committee will assess the situation.

        4. Bereavement Leave
        In the event of the death of a family member, employees will be paid their normal salary, or
for the average number of hours they normally work, if they are absent from work no more than the
equivalent of one week’s work. “Family member” means spouse or partner, child, parent, parent-in-
law, grandparent, brother or sister. Bereavement leave due to the death of a person other than these
relatives may be arranged with the Personnel Committee.
                                                4
II. C. Benefits
       1. Full-time Employees

       Full-time employees currently receive the following paid benefits:
              1. Health insurance, from a service provider determined by the Personnel Committee
                  in conjunction with the Finance Committee;
              2. Life insurance, through the UUA;
              3. Dental insurance, through the UUA; and
              4. Retirement benefits (pension contributions), through the UUA, in amounts
determined by Northwest Unitarian Universalist Church.
         In addition, full-time employees may purchase long-term disability insurance through the
UUA, in accordance with UUA policies.

       2. Part-time Employees

       Part-time employees receive no employer-paid benefits, as defined above, until they are
scheduled to work more than 20 hours per week (more than 1,040 annually). At that point, the UUA
requires the church to contribute the same percentage to retirement as full time employees are paid.
       Some or all of the benefits described above may be available for purchase by the employee in
accordance with the policies of the UUA and other providers. The Personnel Committee can assist
with determining the availability and cost of such benefits. Employee payments for such benefits can
generally be handled through payroll deduction.

        3. Open Enrollment Periods
        Some of the types of benefits are available without proving eligibility (also known as open
enrollment) only during a short window (typically 30 days) after the date of employment. Thereafter,
participation may be unavailable or available only after proving eligibility.

         4. Grandfathering Current Employees
         The current hourly employees (Secretary and Custodian) are receiving unique benefits of paid
vacation and holiday time. The present arrangement will continue as long as these people remain
employed. The amount of the bonus which has been paid to them at Christmas will now be included
in their hourly wage. New employees in these positions will be working under all the policies in this
Personnel Manual

       5. Insert Dependent Care Plan Elements/Cafeteria Plan

II. D. Non-Harassment Policy

        1. Sexual Harassment
        Sexual harassment is an infringement of a person’s right to work or participate in activities in
an environment free from unlawful sexual pressure. Northwest Unitarian Universalist Church
prohibits unlawful sexual harassment of its employees or of any attendee, adult or child. Sexual
harassment consists of overt activity of a sexual nature when that activity has a substantial adverse
effect on a person. Such overt activity may include, but is not limited to, the following:
        a. Demands for sexual favors accompanied by threats concerning an individual’s
            employment status;
        b. Demands for sexual favors accompanied by promises of preferential treatment concerning
            an individual’s employment status;
5   3/23/00
c. Spoken, written or graphic communication of a sexual nature;
        d. Unnecessary contact with another person’s body.
        Employees must refrain from engaging in sexual, seductive or erotic behavior which could be
interpreted as sexual harassment or as verbal, emotional or physical abuse against any person at the
church.

       2. Intimidation and Violence

       Everyone is entitled to work and participate in activities in a non-threatening environment.
Threatening or carrying out physical or verbal violence will not be tolerated.

        3. Complaints and Investigation
        Any employee or member should report in writing to the Personnel Committee or to the
Minister any activity described in the paragraphs above. Complaints will be promptly and carefully
investigated. To the extent feasible, confidentiality will be maintained in the investigative process.
Employees will not suffer adverse employment consequences as a result of reporting a complaint or
participating in the investigation of a complaint. The Executive Committee reserves the right to
suspend an employee who has been the subject of a harassment complaint pending the results of the
investigation if it deems such an action appropriate under the circumstances. Such suspension may
or may not be considered disciplinary in nature depending on the results of the investigation.

        4. Violations of Policy by Employees
        Violations of this non-harassment policy will subject the offending employee to appropriate
disciplinary action up to and including discharge.



II. E. Mediation Procedure

          Despite the best efforts and good intentions of employees and supervisors, sometimes
misunderstandings and differences of opinion occur. In such cases the employee should request a
conference with the Governor and/or Committee. If the matter cannot be resolved informally, then
the following steps should will be followed:
          1. Reports from both parties on the difference of opinion should will be submitted in writing
directly to the Personnel Committee within five days after the parties agree they cannot resolve the
problem.
          2. Upon receipt of the written report, the Personnel Committee shall will conduct a thorough
investigation of the facts and circumstances, including, if appropriate, individual meetings with the
employee, the Governor, and any other involved party, to agree on resolution of the problem.
          3. If consensus cannot be reached, the Personnel Committee will make a decision and convey
it to all parties in writing.
          The existence, or employee’s use of, the mediation procedure in no way affects the at-will
employment relationship.



                                               6                               3/23/00
II. F. Disciplinary Procedure

        NWUU will utilize disciplinary action in a manner designed to encourage correction of a
problem. However, there is no guarantee as to a set type, sequence, or number of disciplinary
actions. Furthermore, certain activities may be deemed so harmful that an immediate severe response
such as suspension or termination is required. The disciplinary action administered lies within the
sole discretion of Northwest Church and will depend largely on the nature and perceived severity of
the infraction/problem.
        The following steps will normally be included:
        -- Mediation
                   The Personnel Committee will use the Mediation Procedure described above in an
attempt to resolve any work performance problems. The employee and the Personnel Committee
will agree upon steps to improve work performance and the Personnel Committee will review the
situation after 30 days.
        -- Suspension
                   Suspension, with or without pay, may be recommended by the Personnel
Committee to the Executive Committee depending upon the seriousness of the problem. The
Executive Committee shall rule on all suspensions.
        -- Termination
                   The Board, on the recommendation of the Personnel Committee, shall rule on all
dismissals.

      Although the above process provides guidance regarding some types of disciplinary action,
Northwest Church reserves the right to utilize other forms of disciplinary action as it deems
appropriate.




                                             7                       3/23/00
III. Policies for All Employees Except Ministers
        III. A. Job Descriptions

       1. Minister

       A new Minister is called using the extensive guidelines recommended by the Unitarian
Universalist Association. The Committee on Ministry is responsible for preparing the minister’s
contract which together with the covenant between the Minister and the Congregation serves as a job
description.

       2. Other Employees

        All other staff positions are governed by job descriptions which have been developed by the
appropriate program committee. Current job descriptions will be used in hiring and evaluating
employees. The Personnel Committee shall keep copies of all current job descriptions as well as
historical records of previous job descriptions. The Personnel Committee shall provide copies of the
appropriate current job description to each program committee and each employee. Work not
included in the job description may be decided upon by the employee and the Governor of the
program committee except that the number of hours to be worked may only be changed by Board
decision.

       Job descriptions will be reviewed and updated annually by the employee and the program
committee at the time of the annual evaluation. The Governor of the program committee shall
communicate any changes to the Personnel Committee. The Personnel Committee shall inform the
Board and the congregation whenever any job description has been changed significantly.

III. B. Hiring and Training Personnel Other than the Minister

       Each program committee that works with an employee prepares a recommendation to be
approved by the Board for the number of hours needed and the job description for that position:

       Youth Programs Committee - Director of Religious Education
       Religious Programs Committee - Music Director
       Interior Maintenance Committee - Church maintenance and cleaning
       Minister and Executive Committee - Secretary.

     Church members may apply for staff positions and be hired if qualified, but hiring church
members is discouraged.

       1. Procedure for hiring new employees:
              a) The Board authorizes the hiring of a new employee as recommended by the
                 appropriate program committee and determines the number of hours and wage
                 range.
              b) The Personnel Committee program committee in consultation with the Personnel
                 Committee advertises for applicants within our church, other UU churches, and in
                 newspapers if appropriate. The program committee which is seeking a new
                 employee should also actively recruit candidates.
               c) The program committee with assistance from the Personnel Committee, if
                 desired, receives resumes and screens them for qualified candidates. {The
Personnel Committee is also responsible for checking references and drafting the
employment agreement.}
                              8
d) An Interviewing Committee with members from the program committee and the Personnel
                Committee, if requested, interviews candidates and recommends one candidate to
                the Board.
             e) The Personnel Committee notifies the selected candidate in writing and completes
                the hiring paperwork, including signing the employment agreement. It also
                notifies unsuccessful candidates.

      2. Training:
              a) Each new employee is provided with a copy of the Personnel Policy Manual, a job
                 description, and an evaluation form.
              b) The program committee, in conjunction with the Personnel Committee, should
                 give new employees a thorough orientation to the church and the work expected.
              c) Additional work-related education or training is encouraged for all professional
                 employees. Attendance at conferences, workshops, or other types of training
                 sessions, approved by the program committee, is considered working time for the
                 employee. Approved travel expenses are reimbursed. Travel time to a training
                 session and time there that is not devoted to training are compensated only up to
                 the normal number of hours worked during that week.

                 Funds for reimbursement of employee training and related travel expenses will be
                 allocated annually in the church budget. Expenditures must be approved in
                 writing by the Program Committee prior to being incurred.




                                               9
Northwest Unitarian Universalist Church Cafeteria Plan

I.     Benefits Available
       A.     Medical Flexible Spending Account
              1.     Medical Insurance Premiums may be paid directly or reimbursed.
              2.     Direct Payment of Medical Insurance Premiums
                     a.     Employee submits request for Insurance Premiums to be paid
                            directly, specifying the payee, the amount to be paid, the
                            frequency of payment, and the date of the first payment, at
                            least two weeks in advance.
                     b.     Request includes a statement certifying expenses are medical
                            insurance premiums eligible under both the Internal Revenue
                            Code and this plan.
                     c.     Employee submits a request for a change or cessation of
                            direct payments at least two weeks in advance.
                     d.     Direct payment arrangements end on last day of employment
              3.     Medical Expenses other than Insurance Premiums can only be
                     reimbursed
              4.     Reimbursement of Medical Expenses or Premiums
                     a.     Employee submits voucher with receipts for each
                            reimbursement.
                     b.     Voucher includes a statement certifying expenses are medical
                            expenses eligible under both the Internal Revenue Code and
                            this plan
                     c.     Eligible Expenses
                            (1)     Licensed medical providers
                            (2)     Prescriptions.
                            (3)     Medical Insurance Premiums.
              5.     Expenses on behalf of employee or eligible dependent.
       B.     Dependent Care for children under age 13
              1.     Reimbursement or direct payment.
              2.     Expenses for Licensed Child Care Providers only.

              3.      Direct Payment of Dependent Care Expenses
                      a.     Employee submits request for direct payments, specifying the
                             payee, the amount to be paid, the frequency of payment, and
                             the date of the first payment, at least two weeks in advance
                      b.     Request includes a statement certifying expenses are
                             dependent care expenses eligible under both the Internal
                             Revenue Code and this plan
                      c.     Employee submits a request for a change or cessation of
                             direct payments at least two weeks in advance.
                      d.     Direct payment arrangements end on last day of employment
              4.      Reimbursement of Dependent Care Expenses
                      a.     Employee submits voucher with receipts for each
                             reimbursement
                      b.     Voucher includes a statement certifying expenses are
                             dependent care expenses eligible under both the Internal
                             Revenue Code and this plan
       C.     For all benefits
              1.         Expenses must be incurred during the plan year.
              2.         Expenses must be incurred on or before last day of employment
              3.         For new employees, expenses must be incurred after enrollment in
                         the Plan.
                4.       Expenses must be submitted no later than 90 days after they were
                         incurred.
II.    Eligibility to participate
       A.       All employees are eligible to enroll as determined under Participant Elections
       B.       Eligibility ends on an employee’’s last day of employment
III.   Participant Elections
       A.       Medical Flexible Spending Account
                1.       Participants may elect to have money directed to a Medical Spending
                         Account
                2.       Election is a dollar amount for the year that, once elected, does not
                         change for the year.
       B.       Dependent Care for Children under age 13
                1.       Participants may elect to have money directed to a Dependent Care
                         for Children account for the care of children under age 13
                2.       Direct Payment can be initiated or stopped at the beginning of any
                         pay period.
       C.       For all Benefits
                1.       Any portion of a deduction not taken in one pay will be taken from the
                         next pay
                2.       Elections must be made by the 15th of the month before the
                         beginning of each plan year, except the first year of this plan and the
                         first year of a new employee’’s employment.
                3.       New employees:
                         a.      Must make their elections by the 15th day of the month
                                 following their first pay day
                         b.      Are enrolled in the Plan the first day of the month after their
                                 elections are due.
                         c.      For example, if the first pay period ends on October 24, the
                                 first pay day is October 31, elections are due November 15,
                                 and enrollment is effective December 1. If the first pay period
                                 ends on October 25, the first regular pay day is November 1,
                                 elections are due December 15, and enrollment is effective
                                 January 1.
                4.       Deduction elections are effective for the Plan year and can not be
                         changed during the Plan year
                5.       Employees who do not may make an election by the due date are
                         treated as if they elected to have zero contributions for the year.
                6.       The first year of this plan elections are due by October 30, 2002.
IV.    Employer Contributions
       A.       Contributions are employee-elected compensation reductions
       B.       Contributions are not subject to taxes to extent permitted by state and federal
                tax laws.
V.     Maximum Elective Contributions
       A.       Medical Flexible Spending Account –– 20% of expected earnings, or $5,000
                a year, whichever is less
       B.       Dependent Care for Children under age 13 –– the maximum permitted by
              law, $5,000 a year for the year 2002
        C.    After the first year of this plan, and after the first year for a new employee,
              deductions will be divided equally over the first twenty pay periods in the plan
              year.
        D.    For the first year of this plan (2002-2003) deductions will be divided equally
              over the pay periods in the plan year.
        E.    For new employees
              1.      If fewer than twenty pay periods remain in the plan year when the
                      employee is enrolled, then deductions will be divided equally over the
                      remaining pay periods in the plan year.
              2.      If at least twenty pay periods remain in the plan year when the
                      employee is enrolled, then deductions will be divided equally over the
                      next twenty pay periods.
        F.    Amounts not spent and claimed for the plan year revert to the employer, they
              are lost forever for the employee (““Use it or lose it””).
        G.    . Federal anti-discrimination rules may place a lower limit on some
              individuals. If so, their contributions will be reduced to the maximum
              permitted by law.
VI.     Plan Year
        A.    The first year of this plan will be from November 1, 2002 to June 30, 2003
        B.    After 2002, the plan years shall be July 1 of each year to June 30 of the
              following year, or until the plan is terminated.
VII.    Dispute Resolution and Appeals
        A.    The Finance Committee of the Church is responsible for the administration of
              this plan
        B.     In the event of a dispute about the plan administration, the Finance
              Committee will make an initial determination of the case.
        C.    The Finance Committee’’s decision can be appealed to the Church
              Personnel Committee, which will make its determination of the case.
        D.    The Personnel Committee’’s determination will be final
VIII.   Plan Changes
        A.    This plan may be changed at any time by the Executive Committee of
              Northwest Unitarian Universalist Church.
        B.    This plan may be terminated at any time by action of the Executive
              Committee of Northwest Unitarian Universalist Church, in which case
              employees will have 90 days to submit their final reimbursement vouchers.

Adopted by the Executive Committee of Northwest Unitarian Universalist Church on
October 27, 2002

				
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