Operating and Control Systems
This section contains the following:
A. Personnel
B. Production/Service Methods
C. Quality Control
D. Facilities
E. Suppliers
F. Recordkeeping Policies and Procedures
G. Billing and Collection Policies and Procedures
A. Personnel
Although all volunteer, we have a vibrant and dedicated staff. Both Dr. Nikki Delaney and Reverend
Dennis A. “Sam” Eskew, as clergy for the Center have dedicated their lives and worldly goods to the
Center. Black Rose Spiritual Center provides housing for the clergical staff to ensure that there are clergy
available 24/7 for the needs of our congregation and new visitors alike.
Ms. Marissa Tilton is our Steward/Financial Officer. We use QuickBooks Pro. Dr. Nikki does the
initial input to the software and Ms. Tilton reviews to ensure compliance with Church activities and
State and Federal Tax Laws. As a 501-c-3 religious non-profit we do have some tax filing requirements
(1099s for contractors, and some new required for tax year 2006).
Black Rose Spiritual Center is primarily controlled by the Board of Directors. They are a hands-on
board. Further Volunteers and Members are encouraged to bring forth questions, comments or concerns
as to how we are operating as an organization.
B. Production/Service Methods:
Much of the “production/service” of Black Rose Spiritual Center is intellectual in nature. All spiritual
counseling and clergical/pastoral services will only be performed by recognized ordained members of the
clergy who have been trained in accordance with Black Rose Spiritual Center standards. This also
includes much of the New Age services, although a lay person may perform such services as doing
“readings” with self-actualization devices after proving to the Order that they are qualified to do so, and
under the direct and immediate supervision of an ordained member of the clergy.
Dr. Delaney and Reverend Eskew have produced intellectual material (printed) to be sold at the Booth
Sales. These materials include broadsides, booklets and pamphlets on various issues relating to
spirituality and religion. Further, the clergy and other volunteers produced the candles to be sold at the
booth on an as-needed basis. Currently Black Rose Spiritual Center has in excess of $1500 worth of
candles and supplies for making new product for at the booth. Each candle is checked and inspected by
someone other than the producer when it is wrapped and marked for sale to ensure quality control.
It would be difficult to describe a “typical” day for Black Rose Spiritual Center Currently Black Rose
Spiritual Center operates under an “appointment only” basis. Although it is preferred for clients to come
to our offices at 2898 Highway 93 North, Kalispell, MT for pastoral counseling, in our pastoral
outreach we must facilitate the needs of those in our pastoral care by going to them when necessary. This
is especially true in the arena of ceremonies including pet blessings, house blessings, and funerals.
Further, we do provide clergical services of various types via the Internet.
Please see the attached Articles of Incorporation, By-Laws, and Minutes of the Meetings of the Order
(Board of Directors) for in-depth job descriptions of the officers of the corporation and leaders of the
church for more information than provided in this summary.
Volunteers perform operations such as candle making or work in the Medicinal Garden or meeting room
under the supervision of Rev. Eskew.
C. Quality Control
Consistency in quality of our products and services is preserved through a system of checks and balances
include such things as the Elders having authority to implement disciplinary action on a member of the
clergy, the review of all written material prior to publication by the Order, and the Articles of
Incorporation and By-Laws are specifically designed to ensure these checks and balances are kept in
place. Further, the Black Rose Spiritual Center operates under the guidelines of Church Administration
and Financial Manual, Resources for Leading the Local Church by Otto F. Crumroy, Jr. et. al. That
volume is incorporated into our By-Laws by reference. It provides excellent checks and balances on the
supervision of both clergy and lay personnel in the church setting. Further, our belief system is based on
the Christian Theology of “Do unto others” and the pagan tenant “to bring no harm to anyone”. This
essential belief requires we deal with all our customers in a professional and ethical manner. Our Code of
Ethics is included in the attached Black Rose Spiritual Center Pamphlet.
In regard to the goods (candles, etc.) made to sell at the outreach ministry booth, quality control is
maintained through several means including an inspection of each item by a person other that the one
who made it at the time of wrapping and packaging for sale. Additionally, all volunteer activities are
normally overseen by a member of the Order. Those candles or items which are considered “unfit” for sale
will either be melted down and reconstructed or given away during our outreach ministry. For those
items taken on consignment for the booth, the items are reviewed by at least one if not more members of
the Order to ensure they are of an appropriate quality and nature to be sold at the Black Rose Spiritual
Center Booth.
As ordained ministers both Dr. Delaney and Reverend Eskew are legally eligible to perform spiritual or
pastoral counseling within the state of Montana. Montana law specifically delineates between pastoral
counseling and professional mental health care providers as certified professional counselors. If we feel
that the needs of the individual require the services of a mental health professional we have several
practitioners in the local area we refer people to.
Medical Herbs Facility: As these herbs are used medicinally for healing it is of utmost importance to
ensure that we maintain a high standard of quality along with providing a product that is organically
grown so that it is safe for human consumption. We have numerous tracking and control policies and
procedures in place, including an Operations Manual for the Medical Herbs facility.
D. Facilities
The current facilities for Black Rose Spiritual Center are located at 2898 Highway 93 North, Kalispell
Montana. The facilities consist of approximately 10 an acre of rented property (on a lease for $1,750 a
month) upon which is set a large shop/garage along with a large house and other outbuildings.
E. Suppliers
For our candle making supplies we use several different suppliers including but not limited to: Candles
and Wax, The Craft Cave, and Alberta Bee Supply (for 100% beeswax). Another supply used quite
frequently is sand and silicates for the sand candles and those are readily available from several “sand
and gravel” or home improvement stores in the Valley. Due to location we currently purchase through
local sources.
We use Quill Office Products for our office supplies and have had an account with them for several
years.
We use a variety of on-line sources (www.adlibris.com, www.amazon.com, www.ebay.com, www.half.
ebay.com) for books and reference materials.
Our WebMaster (independent contractor) has been patiently working with us for over two years and
has been an essential part of our being able to finally be in a position to launch our e-commerce sites.
For our Medicinal Herb operation we purchase through a variety of local merchants (Reds’ Aviation for
fuel for heaters, Wild Geese Gardens for dirt, Hoopers Green House for organic pest control and
additives, and Rose City Wholesale for hardware such as lights and hoods. We have been using these
vendors for nearly two years.
To date we have had no problem with our suppliers.
F. Recordkeeping Policies and Procedures
Black Rose Spiritual Center will be utilizing the commercial software “QuickBooks Pro” for its
accounting base supplemented with spreadsheet application from Microsoft Excel. The program provides
a daily income/expense ledger along with inventory control reports, pay roll processing, accounts payable,
accounts receivable, and the option of printing financial status for daily, monthly, quarterly, or annual
reports. The bookkeeping activities are performed by the Lead Clergy with input and oversight by the
Steward who acts as the Secretary/Treasurer. Under provisions of the By-Laws and direction of the
Board of Directors the books of the Center are to be reviewed on a regular basis.
G. Billing and Collection Policies and Procedures
Black Rose spiritual Center operates under a payment received at the time services rendered or payment
in advance basis. However, as we are a spiritual based organization, we may from time to time extend a
payment plan to clients on an individual basis. In cases where this occurs a payment contract will be
executed with the client who specifies payment amounts and the dates the payments will be due.
Accounts receivable will be monitored and aged on a monthly basis. The Order reserves the right to either
waive fees due or balances due or accept in-kind contributions in lieu of payment if an extreme financial
hardship can be proven on the part of the customer, although it is intended to be the exception rather
than the rule.
Black Rose Spiritual Center will charge a $25.00 bounced check fee. Checks will only be accepted from
within the Ravalli County area. Other clients will be required to pay by cash or credit card. This
provision allows Black Rose Spiritual Center at least the opportunity to track down the individual and
make every effort to collect the funds from an NSF check.
| Revised Business Plan | The Business Description | The Marketing Plan | Operating and Control Systems | The Financial Plan | Goals for 2008 |
