Financial Problems of Our Schools

Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Aug 9, 1906

Financial Problems of Our Schools

(Concluded)

How the Second Tithe Is Used in Southern California

OUR people in southern California have felt that it would be best to have some system regarding the use of the second tithe. After paying the first tithe out of one’s wages, the remainder is tithed again, both amounts being paid to the church treasurer. Every quarter the treasurer sends two thirds of the second tithe to the conference treasurer, and retains one third for the care of the poor, church expenses, repairs, etc., this being under the control of the church. The conference treasurer receives these funds from all the churches, and quarterly sends one tenth to the General Conference as a thank-offering. When the conference was organized, the people voted to devote the two thirds of the second tithe to the education of the children, because that seemed to be the most needy work. It could, however, be used for other purposes.

What have been the results? There was paid by those who have adopted this plan, between July 1, 1905, and June 1, 1906—a period of eleven months—the sum of $9,750, or $5.71 per capita. For the twelve months this would average $6.23 per capita. One third, or $3,250, was retained by the churches, and used for various purposes. Some churches gave annual offerings out of this fund, as well as personal donations. The conference received $6,500, out of which $5,100 was used for the support of thirteen church-school and three academy teachers, $400 was sent to the General Conference, leaving a surplus of $900. Thus the burden of educating the children of the church rests equally upon all, whether they have children or not. Parents with large families who could not have sent all their children to our schools on the tuition basis have been able to send them on the second-tithe basis. This system has made it possible for every Seventh-day Adventist child in San Fernando to attend our own schools; not a single one goes to the public schools; very few, if any, remain at home. Of course no school is started where the patronage does not justify it. Those who call for schools must show that they are doing reasonably well in the matter of paying this tithe. Our church-school teachers are paid from $7.50 to $10.50 a week, receiving their wages monthly without delay, and when the year ends, they depart and leave us in peace.

There are other advantages. This tithe is accumulating during the summer months while there is no school. When the second tithe is preached, it makes the man who does not pay any tithe at all feel as if he should begin to pay at least the first tithe. About one third of those who pay first tithe pay second tithe. The conference is working on the plan of securing a faithful payment of this tithe, and the people are responding nobly. It is the intention of all to send the surplus of both tithes to the Mission Board.

In this plan the conferences in America and other countries will find their solution to the church-school problem, and through it the number of schools that can be opened will be greatly increased, and the operation of those already established will be much more satisfactory. The real backbone of the movement in our conference is the conference officers, ministers, teachers, and institution employees who have adopted the plan; the people have followed, thus bringing success.

General Conference Recommendation

The following recommendation was passed by the General Conference of April, 1905: “Believing the Scriptures thoroughly furnish us unto all good works, not only in spiritual themes, but also in financial matters, we recommend to the favorable consideration of our ministers and people the study and adoption of the second tithe, the funds thus obtained to be used in educational, philanthropic, charitable, and missionary work.”

Intermediate Schools, Academies, and Colleges

I wish to speak briefly concerning the finances of our intermediate schools, academies, and colleges.

It is utterly impossible to make uniform rates for all schools, even those of the same class. The managers of each school should economize, plan correctly, and estimate the cost of food, furnishings, repairs, and other expenses, and then charge enough to cover every expense. There are two extremes that we must avoid in the matter of fixing rates. They must not be too low, nor too high. Some have supposed it an equitable adjustment to figure out the expenses of running a school having many large buildings near a city where taxes are heavy, and having many other expenses, all planned for an attendance of from one hundred to one hundred and fifty, and then, when the school is declining and the attendance low, to divide this expense among the fifty or sixty students who do come. This has brought discouragement.

Another problem is, how, when the school is losing money year after year, to get men to call a halt and draw the line and say, We refuse to go ahead until some sure system of running our school is devised, and then to get them down to their task to devise this sure system. These things require will power and financial ability. To get at the root of the matter you must have accurate accounting, with the accounts well classified. At Fernando last fall our wants were abridged, and a sure system devised. The culinary department received the first attention, and an inventory was taken each month to see how it was running. We provided enough of good, wholesome food on the American plan, and came out well. Every expense of the school was carefully guarded, and the Board ascertained monthly how we were standing. The result was that we made material gains instead of losses. We have found that the leaks must be found and stopped just where they are.

God will bless you financially and spiritually if you follow the principles of Christian education, and conduct a school where the teachers, besides teaching the Bible as a separate subject, will weave its truths, like threads of gold, through the other studies. Financial difficulties are apt to come where God can not accept the work of the school.

Select well-qualified teachers who are willing to do their share to make the work a success. Sometimes too small a faculty is chosen for the work in hand. This is a mistake, and will affect the attendance, and therefore the finances.

Lack of order, discipline, or system in the school will tend to keep away students, which, as stated above, will affect the financial standing.

Every school should pay its obligations as they become due without borrowing money, and, the expense having been made reasonable to parents, the Board should insist upon a monthly settlement of accounts.

I am against the receiving of deposits and the payment of a half or a whole year’s expense by the students when the school opens. The management thinks it has money in abundance, and makes outlays that it would not make if it followed the plan of no deposits and accounts payable monthly in advance.

As stewards of God’s money, we should not expend one dollar more than is absolutely necessary. Let us curtail our needs, and remember that “from India, from Africa, from China, from the islands of the sea, from the down-trodden millions of so-called Christian lands, the cry of human woe is ascending to God. That cry will not long be unanswered,” and it will be partly answered by our schools when they come to operate and establish mission schools in the fields beyond, and send their young people to man them.