To Promote Transparency and Accountability for Recognized Service Organizations and To Allow Certain Educational Institutions to Be Recognized

Official Workbook overture source text

4-33 
To Promote Transparency and Accountability for 
Recognized Service Organizations and To Allow 
Certain Educational Institutions to Be Recognized 
WHEREAS, The Synod grants recognized service organizations 
(RSOs) numerous privileges, including the ability to call rostered 
workers; and 
WHEREAS, Not all categories of RSOs are required to have 100 
percent Synod boards, even though such boards can issue divine 
calls to rostered workers, which is an incoherent situation; and 
WHEREAS, Although RSOs are required to operate in harmony 
with Synod doctrine and practice and maintain nonprofit status, 
there is no standardized public reporting for finances, governance 
changes, or program outcomes required beyond voluntary 
submission or Synod request ; therefore, RSOs  not required to file 
tax returns with the Internal Revenue Service can operate without 
routinely publishing even unaudited financials, conflict -of-interest 
disclosures, or compensation information (“ Why LCMS RSOs 
Need Greater Transparency and Accountability —and How Ad  
Crucem RSO Explorer Might Help, ” Ad Crucem News , Jan. 9, 
2026, adcrucem.news); and 
WHEREAS, The Synod recognizes RSOs for a five- year term, 
after which they may reapply. Yet there is no consistent periodic 
review process that includes doctrinal conformity checks, 
governance review, or financial accountability benchmarks.  
Without a transparent evaluation cycle, the system relies heavily on 
occasional voluntary compliance rather than routine and systematic 
verification. 
Moreover, the criteria by which an RSO’s doctrinal 
alignment and programmatic harmony are assessed aren’t publicly 
codified, leaving evaluat ors and stakeholders guessing about 
expectations and enforcement; and 
WHEREAS, When a charity carries the Synod imprimatur, despite 
the Synod’s disclaimers about endorsement and responsibility, 
individuals and congregations often assume that the organization 
represents the Synod’s values, theology, and internal controls. Yet 
in practice, RSOs are independent, but their internal decisions, 
partnerships, and public engagements can reflect back on the Synod 
without clear accountability; therefore be it