The Board of Pensions, the Board made the decision to issue rebate checks to the churches based on their 2013 billings and payments for pension (Fund 3) and health benefits (Fund 4).

The Board of Pensions has an excess of funds that it wanted the churches to benefit from. The reason for the excess is because: 1)The Board of Pensions’ investments held by the General Board of Pension have averaged 14% over the last five years which is well above our anticipated 6-7% return, and 2)the low claims history (January 2012- December 2013) for health insurance has resulted in a performance dividend of $178,348 from HealthFlex.

The Board of Pensions believes that overall the best way to provide the greatest benefit to the most churches is to issue rebate checks rather than reducing Direct Bills for Pension and HealthFlex for one year. A billing reduction does provide churches with some relief in the operating budget, the hope is that a rebate check will encourage churches to use the money in the area that they see the greatest need (operating, savings, missions, technology upgrades, deferred maintenance, community outreach, etc.).

Bismarck Legacy, dedicates money to the 2014 Miracle Offerring. – When Pastor Kermit Culver learned of the rebate, he asked Al Roll, treasurer what he thought of giving the whole amount towards the Miracle Offering to help the Kenmare and Donnybrook churches in the Bakken. Al said,  "Legacy has no financial concerns so that would be a good use for those funds."  Legacy hopes that this will encourage other churches to consider pledging their rebate towards the Miracle Offering as well.

Beresford Zion hopes technology upgrades will help bring new people to worship. – The mission of Beresford Zion is Extending Christ’s Mission Through Open Hearts, Minds and Doors so, when the leadership of the church learned of the rebates, they asked “How do we want to invest this for the greater kingdom of God?” They considered a number of options including applying it towards the regular bills. Pastor Mark Ehrmantraut stated, “But those bills tend to get paid anyway so we saw this as a chance to do something new and different.” Beresford Zion is considering launching a new worship service aimed at reaching the unchurched of Beresford. The rebate would be used to make some necessary technology upgrades.
 
Aberdeen North Highland, hires a part-time youth worker. – North Highland UMC will use the money towards the part-time youth worker.  "We have offered a part-time youth worker to Ezra a senior at Northern State University.  He who has been attending North Highland UMC this year and has great energy and ideas,” said Pastor Lou Whitmer.