Church and Ministry Tax Q&A – Credit Card Rewards by Mark Helland

Church and Ministry Tax Q&A – Credit Card Rewards
Mark Helland, CPA

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC (www.edhcpa.com) which is located in Tulsa, Oklahoma. Mark specializes in audit, outsourced accounting and tax related issues for church and ministry clients across the United States. To obtain additional information on these services for your church or ministry, Mark can be contacted via email at [email protected] or by phone at (918) 627-2286.

Mark HellandQuestion: Is it okay to use air miles and points that were accumulated based on ministry-paid purchases or travel, and redeem those miles and points for personal items or trips in the future? Also, is this considered to be taxable income?

While almost all areas of tax law can tend to be confusing, this subject is particularly murky and conflicting as you research it. Following are some of the key things that you need to know in the area.

Credit Card Reward Considerations for Individuals

There are several different categories of “credit card rewards." The first category is “points” that are generated based on the purchase volume on your credit card. This category of credit card reward is viewed by the IRS as a purchase discount and is not considered to be taxable income. For example, if your credit card’s program provides 2% cash back, that would be considered a 2% discount on your purchases. Again, “discounts” are not taxable, so you do not need to keep track of your cash back credit card rewards for tax time.

Travel rewards such as air miles are potentially a different animal though. Travel rewards are not considered to be a “discount” and when cashed in for travel, the value of an airline trip can be quantified. The credit card issuer in theory, could then reported the value of this travel to you via an IRS Form 1099-MISC. However, if your credit card issuer does not disclose that your rewards will be reported to the IRS and you do not receive a 1099, then you do not have to worry about reporting your travel rewards.

Another category of credit card reward is the initial sign-up bonus. With the introduction of large signup bonuses on credit cards, some credit card issuers have added disclosures to the credit card agreement that the sign-up bonus may be considered taxable income. Generally speaking, this may be the case if you receive over $600 back in rewards. If this is the case, you may or may not (depending on the issuer) receive an IRS Form 1099-MISC that you will need to report on your income tax return. It is important to note that that this could apply to more than just cash rewards received for initial sign-up bonuses. In other words, air miles received for an initial sign-up bonus could also be quantified and a 1099 could be issued for these as well.

Credit Card Reward Considerations for “Business”

As noted above, while most personal credit card rewards will not be subject to tax, “business” rewards in the context of a church or ministry are another animal entirely. For example, if your church or ministry purchases an item for $600, and gets a credit card rebate of $15, only $585 can be deducted for the cost of the item as a business expense. In other words, the $15 discount is not necessarily considered income, but it is a reduction of your deduction. This is not so much an issue for churches and ministries that do not pay income tax anyway, but it is important to note that the church or ministry needs to receive the cash rewards. In other words, if you are using a business card in the name of the church or ministry, then the cash back should be received by the church or ministry.

However, if you are using your personal credit card to make business-related purchases and then getting reimbursed by your employer, cash back rewards will not be considered taxable income by the IRS. This means the IRS won’t pursue you for underreporting income by earning rewards on business-related purchases at this time.

A final word on all of these issues that is more of a personal commentary on the subject is this – keep in mind that stewardship of your church or ministry is also an issue here. In my opinion, if the purchases made by your church or ministry generated the reward points or air travel, in my opinion the church or ministry should get the benefit of these rewards. In other words, if a free flight is generated, it should be used for something that has a ministry purpose. Even if the travel is used for say, a trip to Israel that has both a personal and ministry purpose, it would seem to me that this would be acceptable. What I do not think is acceptable is using free air travel (that was earned with church or ministry purchases) to go on a family vacation to Orlando. I just don’t think this could be explained away to donors and there is also the overriding issue of private inurement. I have written previously on private inurement and this is an area that you want to make sure to stay clear of at all cost. As always, feel free to contact on this issue for more help if any questions or concern may arise.

The Lesson of His Lineage

The Lesson of His Lineage
Rev. Tony Cooke

Tony CookeWe all know about Joseph and Mary, the Inn of Bethlehem, the shepherds, the star, and the wise men. They’re all part of the wonderful story we remember and tell this time of year. There’s more to the story, though. Obscure and often overlooked, buried in Matthew’s genealogy and leading up to the birth of Christ are four women.

Matthew 1:1-6
1 The book of the genealogy of Jesus Christ, the Son of David, the Son of Abraham: 2 Abraham begot Isaac, Isaac begot Jacob, and Jacob begot Judah and his brothers. 3 Judah begot Perez and Zerah by Tamar, Perez begot Hezron, and Hezron begot Ram. 4 Ram begot Amminadab, Amminadab begot Nahshon, and Nahshon begot Salmon. 5 Salmon begot Boaz by Rahab, Boaz begot Obed by Ruth, Obed begot Jesse, 6 and Jesse begot David the king. David the king begot Solomon by her who had been the wife of Uriah.

Most Christians don’t get excited about the genealogies; they are the sections of Scripture that we typically skim over. But there’s something very unique about the inclusion of these four women. It was not customary in those days for women to be a part of such listings. As a matter of fact, women then had little or no legal rights, and were merely the possession of their fathers or husbands.

Consider these four women—all ancestors of Jesus—that Matthew, inspired by the Holy Spirit, included in his Gospel:

Tamar (Genesis 38)

This woman was married to one of the sons of Judah. Her husband died, leaving her childless. She married his brother (according to a custom of that day), but he died, also leaving her childless. Judah told her to wait for his youngest son, but really had no intention of having them marry (he probably considered her to be “bad luck,” the cause of his first two sons’ deaths).

Tamar then posed as a prostitute and had a sexual encounter with Judah, her father-in-law. Another of Jesus’ ancestors (Perez) was born of this illicit act.

Rahab

A Cannanite woman and a prostitute in Jericho. However, she came to recognize Jehovah as the true God, saved the Hebrew spies, and through faith, found the favor of God and became a part of God’s covenant people. She said, “…the LORD your God, He is God in heaven above and on earth beneath” (Joshua 2:11).

The “scarlet cord” she tied in her window to bring safety and deliverance to her family is considered to be a type of the blood of Christ (Joshua 2:15-21).

Rahab is listed in the great “Hall of Faith” (Hebrews 11:31) and is also mentioned by James as an example of faith (James 2:25). Rahab later married an Israelite and became an ancestress not only to Jesus, but (according to rabbinic tradition), an ancestress to eight of Israel’s prophets, including Jeremiah.

Ruth

A woman of Moab, a despised and outcast people. The Moabites and the Ammonites had their origin through incest when Lot’s two daughters got their father drunk and became pregnant by him (Genesis 19:30-37).

Deuteronomy 23:3 says, "An Ammonite or Moabite shall not enter the assembly of the LORD; even to the tenth generation none of his descendants shall enter the assembly of the LORD forever…”

Though not part of the commonwealth of Israel, Ruth displayed courageous love and unshakeable loyalty (Ruth 1:16-17), became the great-grandmother of King David, and took her place in the lineage of Christ.

Bathsheba

The woman David had an adulterous affair with before he put her husband, Uriah, to death. After marrying David, she became the mother of Solomon, and like the other women mentioned, is an ancestress of Jesus.

What is amazing is that Matthew made no attempt to cover any of this up! The Bible doesn’t “candy coat” the facts. Instead, he highlighted these four women in an age when women were typically ignored. Further, he neglected to mention any of the other women in Jesus’ lineage, even “respectable women” such as Sarah, Rebekah, and Leah.

William Barclay said of these four women, “If Matthew had ransacked the pages of the Old Testament for improbable candidates he could not have discovered four more incredible ancestors for Jesus Christ. But, surely, there is something very lovely in this. Here at the very beginning of the gospel we are given a hint of the all-embracing width of the love of God. God can find his servants amongst those from whom the respectable orthodox would shudder away in horror.”

Perhaps the very reason that these were included was to demonstrate the great mercy and grace of our God. The Heavenly Father may have been communicating to all of humanity: “It doesn’t matter where you’re from, what matters is where you’re going. It doesn’t matter what you’ve done, what matters is what you’re doing.”

I enjoy the trees and the lights and all the festivities of the season, but the true beauty of Christmas is not found in any of these. It’s found in the eternal fact that “God demonstrates His own love toward us, in that while we were still sinners, Christ died for us” (Romans 5:8).

All through history, God has sought us. Even when our attitudes and actions were against Him, He was for us. When we were at our very worst, God gave us His very best!

The Good News Is that Once…

Ephesians 2:12-14, 17-18
12 “you were without Christ, being aliens from the commonwealth of Israel and strangers from the covenants of promise, having no hope and without God in the world. 13 But now in Christ Jesus you who once were far off have been brought near by the blood of Christ” 14 For He Himself is our peace, who has made both one, and has broken down the middle wall of separation, 17 And He came and preached peace to you who were afar off and to those who were near. 18 For through Him we both have access by one Spirit to the Father.

Jesus has broken down the wall of separation!

  • The outsiders have become insiders.
  • Rejected ones have been accepted.
  • People who were put down have been lifted up.
  • Those that were cast out have been brought in.
  • The forsaken have been embraced.

Galatians 3:28 (The Message)
28 In Christ’s family there can be no division into Jew and non-Jew, slave and free, male and female. Among us you are all equal. That is, we are all in a common relationship with Jesus Christ.

All of this really is about barriers coming down. William Barclay articulated these three points:

  1. The barrier between Jew and Gentile is down. Rahab, the woman of Jericho, and Ruth, the woman of Moab, find their place within the pedigree of Jesus Christ. Already the great truth is there that in Christ there is neither Jew nor Greek. Here, at the very beginning, there is the universalism of the gospel and of the love of God.
  2. The barriers between male and female are down. In no ordinary pedigree would the name of any woman be found; but such names are found in Jesus’ pedigree. The old contempt is gone; and men and women stand equally dear to God, and equally important to his purposes.
  3. The barrier between saint and sinner is down. Somehow God can use for his purposes, and fit into his scheme of things, those who have sinned greatly.I came, said Jesus, Not to call the righteous, but sinners; Matthew 9:13.

We can have hope, realizing that if God can embrace and use people such as Rahab, Ruth, and Bathsheba, then God can embrace and use us. Moses had murdered a man. Peter denied Christ. Even Paul had committed great sin.

1 Timothy 1:12-16 (NLT)
12 How thankful I am to Christ Jesus our Lord for considering me trustworthy and appointing me to serve him, 13 even though I used to scoff at the name of Christ. I hunted down his people, harming them in every way I could. But God had mercy on me because I did it in ignorance and unbelief. 14 Oh, how kind and gracious the Lord was! He filled me completely with faith and the love of Christ Jesus. 15 This is a true saying, and everyone should believe it: Christ Jesus came into the world to save sinners — and I was the worst of them all. 16 But that is why God had mercy on me, so that Christ Jesus could use me as a prime example of his great patience with even the worst sinners. Then others will realize that they, too, can believe in him and receive eternal life.

Satan desires to use shame in our lives to keep us from God. Some Christians have been legally forgiven of their sin, but they haven’t been experientially delivered from shame.

  • Shame over things we’ve done.
  • Shame over things others have done to them. People who are abused or abandoned often “internalize” it and feel inferior and condemned – what happened affects their sense of self-worth and becomes a part of their identity.

“Shame is a spin-off from guilt. We may feel guilty for what we did, but we feel ashamed of who we are.”
– Dr. Les Parrott

We know that Jesus was born of the Virgin Mary – born of a supernatural work of the Holy Spirit. But naturally speaking, Jesus had a lineage, a genealogy, and Matthew, inspired by the Holy Spirit, gave us that genealogy. He highlighted four women in particular, something that was very uncommon.

I believe the Holy Spirit wanted us to know that Jesus did not come from a perfect line of people. He did not come into a perfect world to save perfect people.

Jesus came from a lineage of imperfect people, fallen people. He came into a world of sinners to save sinners. He came to break down the wall of separation and make us one in Him.

  • One in forgiveness.
  • One in righteousness.
  • One in acceptance.

Because of Jesus, we can celebrate and experience the reality of Romans 8:1: There is therefore now no condemnation to those who are in Christ Jesus…

See How Much the Father Has Loved Us by Lisa Cooke

Among the many things I’m thinking about this holiday season is this mind-blowing truth that the God of all creation has called us His children. I am “beholding what manner of love the Father has bestowed upon us” as the King James translates this verse. To behold is to see, “to feast your eyes on,” and what I want to be able to see with the eyes of my understanding is the grand meaning of His love toward us. …read more

How to Be Abased and How to Abound

Paul said, “I know how to be abased, and I know how to abound” (Philippians 4:12). To be honest, I get really uncomfortable when church finances are tight. I’m not sure I’ve learned how to be abased and also be content. Also, I’d love to get some insight as to how to handle money very wisely and strategically when it does come in abundance. Can pastors advise me on how to be a steady, proficient, and wise steward in both lean times and in times of abundance.

The Tithe is Holy by Glen Johnson

The Tithe is Holy
Glen Johnson

Over 25 years ago, Glen Johnson founded Faith Center Church in Vancouver, WA.
The Vision of Faith Center is to reach our generation with the “Message of Victory!” Pastor Glen attended Rhema Bible Training Center and graduated with his ministry degree 1981. He has spoken at numerous Pastor and Leadership Conferences throughout the United States and the Philippines. Pastor Glen has made 13 visits to the Philippines and feels a real call from God to partner with pastors in the Philippines as well as here in the States. Pastor Glen married Theresa 25 years ago. They have one son, Joel, who is currently enrolled in Rhema Bible Training Center. Pastor Glen loves to golf, ride Harleys and spend time with family and friends. This article is an excerpt from Pastor Glen’s book by the same title. The book can be ordered by contacting the church.

Tithe is HolyOn January 26, 2010 at 1:15am, I suddenly woke up from a deep sleep and God spoke four words very loud and clear in my heart, “THE TITHE IS HOLY!”

When He spoke the words, immediately revelation began to come and scriptures began to open up to me. Things I thought I understood before began making even more sense and were revealed in me.

We, as parents, want our children blessed abundantly. We know that God is a God of abundance and He wants to see His children blessed as well.

Religion makes us feel that God is out to get us. In this assumption the world doesn’t always look at God as a loving father, but as if He is just sitting up in Heaven waiting for us to make one wrong move, and then He will zap us.

That doesn’t sound like a God of abundance or of blessings! Let’s put our faith into action and begin believing that God has more for us.

Maybe it’s time to try something bigger, act bigger, and believe for abundant blessings. He has more than enough to provide for us as His children. We just have to renew our mind to how big He is and not settle for less! God wants to bless us!!!

When the Lord spoke those four words to me, understanding began to flow into me like a computer download from heaven. I began to see clearly what He meant, and how we have made the tithe, in some ways, unholy.

And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lord’s. It is holy to the Lord.
-Leviticus 27:30

I began to understand that there are two ways that we have made the tithe unholy: (1) by refusing to tithe because of doctrinal issues, budget, rebellion, or fear and (2) we don’t worship God with our tithe; it just gets thrown into a bucket, with very little thought.

Maybe doctrinally speaking, we disagree with tithing. Maybe we have blown our budget so bad that if we tithed, we couldn’t pay our house payment. Maybe we are in rebellion and decide that we aren’t going to obey the Lord no matter what He wants us to do. Maybe we’re afraid that if we tithe, we won’t have enough money left for other things.

So the number one way that we keep the tithe unholy is by refusing to do it. The Bible said that the tithe is the Lord’s, and it is holy to Him.

An Acceptable Sacrifice

Next, I saw that the way we tithe has been unholy. We’ve just been throwing it in the bucket or offering plate. We haven’t been worshipping God with our tithe. I began to go back and study the Bible in earnest on tithes and offerings. One of those scriptures that flooded over me when God spoke to me was:

Now you Philippians know also that in the beginning of the gospel, when I departed from Macedonia, no church shared with me concerning giving and receiving but you only. For even in Thessalonica you sent aid once and again for my necessities. Not that I seek the gift, but I seek the fruit that abounds to your account. Indeed I have all and abound. I am full, having received from Epaphroditus the things sent from you, a sweet-smelling aroma, an acceptable sacrifice, well pleasing to God.
-Philippians 4:15-18

I have read that scripture dozens of times, yet something I had never seen before jumped out at me. Notice it says, “A sweet-smelling aroma, an acceptable sacrifice…” If there is an acceptable sacrifice that must mean that there is an unacceptable sacrifice. So can we give an offering as an unacceptable sacrifice to the Lord? In Genesis 4:1-7, we see the story of Cain and Abel. In vs. 5, it says, God did not respect Cain or his offering. Cain’s offering was unacceptable to God. Scripture isn’t clear on why this was so but it is very clear that Abel’s offering was acceptable and Cain’s was not. Keeping our tithe holy will assure us of making our offer- ing’s acceptable to God.

But when you give it as an acceptable sacrifice, Philippians 4:19, says, “And my God shall supply all your need according to His riches in glory by Christ Jesus.”

Read that verse again — He will meet our need according to His riches in glory by Christ Jesus. That does not mean He’ll meet our need “according to the great world recession that is going on.” No, it says “ac- cording to His riches in glory by Christ Jesus!” If it doesn’t work in the area of finances, then why would I believe it for salvation? But it does work!

We Changed the Process

I began to see how we had been giving the tithe in an unholy manner. After worship the congregation would sit down, we’d do the announcements, then it was time to take the offering. I would talk about giving and receiving for a minute, then we’d pass the buckets.

Then the video announcements would come up, and during the time that the tithe was being received, people would text on their phones, talk to their neighbor, or go to the bathroom. We were acting like the offering time was over after I talked about it, and then just came “the collection” part of the offering, which we did very casually.

But as I began to look in the Bible about tithing, I saw some things. I thought to myself, “What if we took communion the same way we’ve been receiving the offering?” If we took communion and people were talking to each other, texting on their phones, and going to the bathroom, you would say, “That’s crazy! That’s out of order! This is holy communion!”

And notice: the Bible doesn’t say anywhere that communion is holy. But it does say that the tithe is holy.

After I saw that, we changed the whole process in our church of how we took the offering. Sometimes we put the buckets up front. Not because it’s somehow holier up on the platform than it is in the chairs, but because we want the giving of our tithes and offerings to be a time of worship to the Lord. We go right from our worship time of singing praises to God to talking about giving to God. As we collect the tithes and offerings, we continue worshipping and people bring them to the front worshipping the Lord as they come.

Families are joining together as a family unit, either in their chairs or in the front, as they pray and present their offering to the Lord. Single people are joining other single people and presenting their offering together. People are now standing at the alter praying over their precious seed they are presenting to the Lord. It is no longer a bill being thrown into the bucket and then talking to your neighbor about their upcoming week, or where they want to go to lunch, but it is now truly a part of worship to the Lord.

 

Tell Your Money Where to Go by Dale Marples

Tell Your Money Where to Go
Dale Marples

Dale Marples and his wife, Betty Jo, are ordained through Rhema Bible Training Center and had been pastors for 24 years before retiring in 2010. They pioneered 3 churches during that time. Dale has a degree from the University of Nebraska in Business Administration and Finance. After serving as an officer and pilot in the U.S. Air Force he became a National Bank Examiner and Executive Officer in banking for 25 years. Dale also was Director of Treasury and Budget for the Oral Roberts Evangelistic Association for several years.

Today Dale has a consulting company, CFO Omaha, Inc., which provides financial management solutions for companies and churches and prepares business plans and financial proposals. He has also developed a financial seminar for pastors, staff members and church boards entitled "Church Finances 911" which is designed to enable church leaders to be good stewards of the finances that have been entrusted to them and to establish a financially sound and stable church.

Contact Information: [email protected]www.cfoomaha.com • (402) 502-2255

Tell Your Money Where to GoSeveral years ago there was a commercial on television which said, “It’s 10:00 O’clock. Do you know where your children are?” If we move that into the realm of your church finances, we could restate it this way:  “It’s the end of the year. Do you know where your money went?”

Money seems to have a mind of its own and will go where it wants to go unless you have a plan, tell it where to go. As we quickly approach the end of the year, it is time to be planning for next year. Actually, I suggest this process begin not later than November 1st so you have time to gather all your information, make your plan and revise it several times so it accurately lays out a plan for the coming year. If you wait until the last few weeks you end up doing a hurried budget and it is not as accurate as it should have been. That results in a flawed financial road map for the coming year.

When I was an Air Force pilot, every flight we took required several hours of planning before we ever got into the airplane. We were given the mission of that flight and then it was up to us to lay out the plan to accomplish the mission. I was flying a KC-135 which is an aerial refueler, so, our mission planning was not only for just our airplane, but that bomber we were going to refuel was dependent upon us being at the refueling point at the appointed time and that we had sufficient jet fuel to transfer to him so he could continue his mission.

Now, you may ask, what does my church budget have to do with you’re planning to fly an airplane. I’m glad you asked, because it has everything to do with your planning your church budget. Maybe mine was a little more critical because an error could mean not being able to meet the mission requirement, or in an extreme, could result in a plane crash or even a death.

But there is a strong parallel. In my case, the local Air Force commander would give me the mission requirements but in your case, it is God who is giving you the mission requirements. And you are accountable to God for accomplishing those requirements. You have been called by God to preach the Gospel, heal the brokenhearted, preach deliverance to the captive and set the people free. God has put you in your specific location to do the work there that He wants accomplished. So, you must use the resources available and go forth and do the work that is set before you. I hope you see how critical your mission planning is to accomplish all the mission requirements of your calling. Because, failing to do so could result in people dying spiritually and spend eternity in hell. So, let’s look at what the planning process entails.

To begin with, you, as the pastor, need to spend time with God listening to Him so you have His vision for the coming year. There will probably be changes to what you did last year. There may be new outreach projects or events you want to hold at the church building. Maybe you will stop some projects you did last year. As you listen, Holy Spirit will reveal God’s plan to you. And that is the plan you need to budget for in the coming year. What I want you to see is that the coming year is not just a carbon copy of last year. It is a unique year, God has a plan so you are responsible to hear that plan and then plan specifically for it.

To start with, gather all your department heads and other leadership together and pray for the plan that God has for next year. This is not your plan or your leaderships’ plan. It is God’s, so you need to hear it from Him. All of you have to be hearing the same plan and the only way to do that is to pray together about it.

Have each of your department heads prepare a list of their needs. That would be based on the number of people involved in their department and the activities they plan for next year. For example, if it is the elementary children’s department, the director would consider the cost of materials, crafts, treats, equipment, videos, vacation bible school, special events and any other creative ideas they have. Every department should go through this process.

When they present their budget to you, it should be in sufficient detail so you can understand what they are requesting, so you can analyze whether or not they have covered everything that you want accomplished. You should discuss their budget with them so that you both understand the details of their budget. Your discussion may result in adding items or making cuts. Just because they had prepared a budget doesn’t mean that it is automatically approved. You as the pastor are responsible to insure that the mission is accomplished and resources are used efficiently.

When you have all of the department budgets, all of the events & projects that God has shown you incorporated into the expense side of your budget, then you start looking at the income. Your income is not whatever it takes to balance the expenses although there are churches that do it that way. That is planning for failure. The income must be based on history you have from your current year plus what you believe you can do in the coming year.

During the current year you should have been recording weekly the number of adults and children in attendance, each with their own total. You should have also been recording your weekly offering and special incomes in separate totals so you know how much is coming in each week for church operation and how much is coming in for special funds or events. If you have done this, then you know the average of how much money comes in weekly from each adult. This is the number you base your budget upon. If you have 200 adults for example, and they average $60. per week, then you could project an annual income of $624,000 from those 200 adults. If you believe you can add 50 more adults in the coming year, and then based on your history of last year, you could add $156,000 to your income. Notice, I am talking adults and not families or children. Families have either 1 or 2 adults, and children do not contribute to the general fund. Their offerings always end up in the children’s fund or some special account.

After you have an income amount that is based on solid information, then, and only then, do you compare it to your expenses. If they match, that’s great. If you have an excess of income, that is fantastic, so you can consider additional projects or start a building fund. But if your expenses exceed your income, then you have to go back through all the department budgets and make adjustments in order to reduce the expenses to equal the income.

This is a detailed job, but it is necessary if you are going to run your church on a solid financial base. Remember, if the financial base of your church is weak, the entire structure is weak. You have to operate your church like a business so you can protect the ministry activity.

If you have properly planned your budget for the coming year, then when next year is winding down, you can say you know where your money went because you controlled it and directed it to serve the Kingdom of God. Well done, good and faithful servant.

If you have any questions about this information I am Dale Marples and you can go to my website: www.marplesministries.org, or you can contact me at: [email protected].

 

Assuming the Leadership Role by Dr. Dan Beller

Assuming the Leadership Role: The Journey from Chaplain to Pastor
Dr. Dan Beller

Click here to read Dr. Beller’s bio.

Assuming LeadershipWhile the new pastor may be the leader by position, he may not in actuality be the true leader of the church. Many pastors function as “chaplains” (pastor without proper Biblical authority); that is, they perform the “priestly functions” such as preaching, performing weddings, funerals, baptisms, etc. They are available when needed, whereas a pastor who is the true leader is the one to whom the people look for direction. He is out front showing the way and the people follow. Most pastors begin as “Chaplains” and move toward being the true leader (pastor with proper Biblical authority). This process is often painful and will sometimes take five or more years (much shorter if the pastor is the founder of a new church).

It is good for a new pastor to realize that he is dealing with basically two groups in the local church: The “pioneers,” the members who were in the church before the pastor was assigned to the church, and the “homesteaders,” those who were added to the church after the pastor was assigned. The “homesteaders” identify with the present pastor and will follow him more readily. The “pioneers” are more reserved until the present pastor “proves himself.

The following are some observations and suggestions to help make the transition easier. (1) He may be happy and fulfilled just to remain “chaplain.” (2) He may plant a new church, with the mother church plan, and go and pastor it. (3) He can perhaps get permission from the “old guard” privately and initiate certain things. He must consult with those who have “veto power.” (4) He must not try to destroy those in control or he will probably destroy his own influence.

In the process of transition from chaplain to leader, there must be an exercise of much prayer and wisdom. If there is a “patriarch” (male Spiritual leader) or “matriarch” (female Spiritual leader) in the church he must spend time with that person and get backing for those things he hopes to accomplish. If a deacon and wife have great influence in the church the pastor must communicate properly with them and pray for their support and backing. If there is a rich person in the church who has strong influence, and even “veto power,” the pastor can teach on the subject of having a proper motive and attitude in giving. He should teach that the Lord’s tithes and offerings should be given without strings attached or ulterior motives.

Here are some definite steps a pastor can take in making the transition from “chaplain” to “pastor”: (1) Begin as chaplain. (2) Realize that the new people will see you as the leader. (3) Remember that the “pioneers” are won to the new pastor slowly and perhaps one at a time. He must watch for their words of acceptance and may have to prove in several ways that he does really love them. Sometimes they can be insecure because of past hurts. The new pastor must be willing to wait for an opportunity to win these “pioneers,” usually during a time of crisis. This may be during a time when they are sick, have marriage or home problems, economic problems, have had great disappointments, or at the death of a loved one. (4) Build personal credibility by caring, being consistent and being ethical. (5) Deal with the “pioneers” lovingly, as elders. (6) Teach that the local church ministry should be based on God-given gifts, talents, and abilities, as opposed to “seniority.”  Discourage elections, as such, and lead the people toward appointments of leadership positions based on their gifts and abilities. (7) Expect the majority backing of the church within five years. Do not resign under pressure and leave the majority who are supporting you just because of a disgruntled minority who are against you.

Additional note – The pastor must lead the church to grow. He must set the priorities on growth and refuse to allow other “good” things to pull the church away from its commitment to growth. This is the starting point – if the pastor is not committed to leading the church to growth, most likely growth will not occur. For some pastors this price is too high to pay. They will busy themselves maintaining the programs of the church and doing many other “good” things that do not produce growth.

The Role of Faith Communities in Suicide Prevention by Dr. Tim Doty

The Role of Faith Communities in Suicide Prevention
Dr. Tim Doty

Tim Doty CFIDr. Tim Doty works at Christian Family Institute in Tulsa, Oklahoma. He can be reached via phone at CFI or by email.

The following article is excerpted from The Role of Faith Communities in Suicide Prevention: A Guidebook for Faith Leaders by Dr.’s Tim Doty and Sally Spencer-Thomas. Go to Amazon.com obtain the complete manual.

suicide preventionI had just gone to lunch with a pastor friend that afternoon and by 9 p.m. the same night he was calling me to say: “remember that couple I was telling you about, well they are in suicidal crisis and going to the hospital.” His next set of questions might mirror some of the questions you might have had:  How do I help? What do I say? How can I let this family know that they are loved and cared for? How can I help get them get hooked up with professional help, especially if they are resistant to my suggestions thus far? As we talked into the night, and dealt with the crisis at hand, I realized that suicide is not talked about enough in my own faith community. It also made me realize the importance of the intersection between mental health and faith communities.

About 30,000 people in the U.S. die by suicide each year – an average of 1 person every 16 minutes. Approximately 800,000 people attempt suicide a year, which translates to a rate of one attempt every 39 seconds. For every completed suicide, at least 6 survivors of suicide loss (loved ones, friends and family members) are affected. The number of people who attempt suicide, die by suicide and are affected by suicide is staggering, however, suicide can a preventable tragedy. In particular, I believe that faith communities can be empowered to encircle people in a suicidal crisis with care, compassion and assistance in problematic times and as a means of prevention.

WORKING TOGETHER TO PREVENT SUICIDE:
Faith communities can offer specific programs to further encourage social connectedness and positive mental health in times of struggle. These programs can help make the connection between spiritual wellness and emotional wellness.  According to the Centers for Disease Control and Prevention, suicide is the second leading cause of death for individuals ages 25-34 and it is the third leading cause of death for individuals ages 10-24. Thus, it is clear that suicide is a significant concern for teens, college age individuals and young adults. Over the last decade the field of suicide prevention has shifted to acknowledge that experts are not the only ones who can prevent suicide; very often the trained adults are the last to know when a person is in trouble. Due to the alarming rates of teen suicide, faith communities can play a role in educating peers and those who work with youth to watch out for the warning signs and risk factors that contribute to the possibility of suicide. One programmatic suggestion for faith communities is to implement training for teens, peers and leaders to better understand warning signs of suicidal consideration. Teens can help one another make positive decisions and convey to those in crisis they are not alone and the community is there to help.

DEPRESSION SCREENINGS
One way your faith community can send a message of hopefulness and well-being is to conduct community-wide depression screenings. For instance, if you already have programs promoting health and wellness, you can integrate mental health education and screening into these efforts. Depression and diagnosable mental illnesses such as bi-polar disorder, anxiety disorders and schizophrenia are all considered disorders that put people at greater risk for suicide. The mental health disorder that is most commonly associated with suicide is Major Depressive Disorder. Approximately 2/3 of people who complete suicide are depressed at the time of the suicide. 

PROGRAMS AND DISCUSSION GROUPS
Another useful community program that can help educate a faith community is to encourage discussion about mental health and suicide by offering programs that engage the community in dialogue around these issues. For example, the Bible discusses a number of individuals who struggled with a wish to die. A Bible study could be developed to discuss those who struggled with mental health issues or apathy with life. Consider the stories of Samson (Judges 16:28-30) who desired to take his own life as a means of sacrifice or Elijah (I Kings 19:4) who lay down and asked God to take his life. Discussions and questions can be developed (I have written some examples in my Guidebook for Faith Leaders) to help process through Biblical examples of men and women who have encountered despair.

WARNING SIGNS:
We commonly see changes in behavior when people are getting close to ending their lives. People who are in danger of taking their own lives may try to reach out to others – sometimes directly, sometimes indirectly. Rarely will at-risk individuals immediately volunteer the information that they are thinking of harming themselves. Instead they might exhibit some warning signs. The most common are verbal or written threats of suicide. They may be making direct threats like “I am going to kill myself,” or veiled threats like "I wish I were dead" or "People would be better off if I am not around" or "Soon you won’t have to worry about me" or "I just can’t take it anymore. I am done." Or they just may seem preoccupied about suicide, death, or dying.

The following is a useful mnemonic for remembering the warning signs associated with suicidal behavior: IS PATH WARM. Which stands for:

Ideation (thoughts of suicide or dying)
Substance abuse

Purposelessness
Anxiety
Trapped
Hopeless

Withdrawal
Anger
Recklessness
Mood changes

If someone you know is displaying these behaviors, ask them what might be going on. Ask them how you might be able to help. Send a message of hopefulness. Let people in crisis know that you and the community are available to listen and to help. By spreading the awareness of warning signs and risk factors, you can empower your community to take action and save a life.

KNOW YOUR LIMITS:
Pastors and religious leaders often counsel and work with people who are experiencing pain and considering suicide as a way to escape. Many people seek counseling from their religious leader before they consider seeking help from a mental health professional. In fact, clergy and pastors spend on average nine and a half hours per week counseling individuals, the majority of whom report suffering from depression. In many ways religious leaders are the frontlines of where people turn in a moment of crisis. While this may create pressure and anxiety for faith community leaders, particularly due to the seriousness of suicide, it points to the need to be trained and ready to respond to people in crisis. It is useful to know when it is time to refer to a trained mental health professional. 

LARGER COMMUNITY RESOURCES/REFERRALS:
As a part of a team of responders within your faith community, it is useful to maintain relationships with mental health providers in the community around you. Referrals to mental health providers are necessary once suicidal individuals have been identified. If the suicidal person is in crisis (e.g. direct threat, attempt or significant agitated depressed state), then immediate action is likely to help keep the person safe. Under these circumstances, call 911 or 1-800-273-TALK. When the situation is less serious, take time to listen to the person in crisis, be ready to accompany them to family or friends who can watch over them. Once the suicidal person agrees to seek out further help, connect them with a mental health professional. You may consider attending a first professional session with a crisis individual or family to help them transition from your help to the care of a professional.

For more information, please order a copy of The Role of Faith Communities in Suicide Prevention: A Guidebook for Faith Leaders by Dr.’s Tim Doty and Sally Spencer-Thomas available on Amazon.com.

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

When Should I Refer for Counseling by Dr. Dale Doty

When should I refer for counseling? by Dr. Dale Doty

Nearly all helping professionals at some time or another find themselves needing to make a referral to another specialist. Whether one is a physician, pastor, or a psychologist, we sometimes find that the client’s needs and goals can best be met by someone who has special training beyond what we possess. Sometimes we discover that the client’s needs conflict with our own needs, as in the case of a pastor who may have a client in need of intense, long term counseling. To provide such counsel with very many people would distract the pastor from his responsibility of ministering to the whole church.

Referral is a skill. Making a referral is like any intervention in a professional’s toolbox. If the helping professional is skilled in making referrals, clients often follow through and seek the services of the one to whom they are being referred. As with any skill, referral may be ineffective if we are not confident and competent in making referrals.

Helping professionals are sometimes reluctant to make referrals because they feel guilty that they are not able to help, or they may feel that referral casts doubts about our competence. We may be fearful that the client will perceive the referral as rejection. When a client expresses resistance to seeing a professional therapist, we may be tempted to attempt to provide the counseling ourselves, even though it may be against our better judgment.

Referral is particularly advisable when we recognize that we do not have the competence, training, or experience in dealing with the unique problems that are being presented to us. To practice beyond one’s training is considered unethical for professionals and is frequently a factor in malpractice lawsuits. Helping professionals must not allow their own feelings of guilt or fear of a client feeling rejected to keep us from doing the professional and competent thing which is sometimes to refer.

It is best not to work with some clients. It is advisable to refer when we find ourselves sexually attracted to a client, when we find ourselves angry, when we dislike our client, or in cases where there is a potential conflict of interest due to our other relationships with a client. Dual relationships increase the possibility of our objectivity and judgment being hindered when making diagnosis or treatment decisions.

Referral is appropriate whenever we have provided counseling services to a person who is not showing signs of improvement. After a reasonable period of receiving counseling, clients should show signs of improvement. If they do not, it is our ethical responsibility to not continue counseling when it is not producing progress. We also have an obligation not to abandon a client in distress, but we are responsible to facilitate a referral to another helping professional.

How to contact the Christian Family Institute:

www.christianfamilyinstitute.com

Phone: 918-745-0095

Autumn Oaks Building (71st and Canton)
6846 S. Canton, Suite 501
Tulsa, Oklahoma 74136

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

Guidelines for Meaningful Prayer in Counseling by Dr. James E. Johnson

Guidelines for Meaningful Prayer in Counseling
Dr. James E. Johnson

Dr. Johnson has 40 years counseling experience. He holds degrees in counseling and theology and is an ordained minister, as well as a licensed and certified counselor. He has authored three books: The Gift of a Sound Mind, Freedom From Depression, and Weaving the Family Tapestry. Dr. Johnson is also the Director of Upward Call and Shepherd’s Touch Counseling Ministries located in New Holland and Leola, PA. The following article is an excerpt from Dr. Johnson’s book, “Weaving the Family Tapestry: Biblical Principles for Counseling Couples and Families.” You can order a copy of Dr. Johnson’s insightful book by calling 717.656.4834 or sending an e-mail to [email protected].

The following questions cry out for a response from a Christian counselor:

Prayer in CounselingQuestion #1: When Should We Pray?
Believers are to “pray without ceasing,” which means we’re continually in a prayerful attitude (1 Thess. 5:17). Yet certain situations call for concentrated prayer, such as the beginning and end of a session. These guidelines will help us intersperse prayer throughout the counseling process:

• Pray in advance of an appointment. A pastor once asked me to work with his family. I felt a powerful urge to pray for his family, which knit my heart with them before we met.

• Pray before people arrive. “I pray for ten minutes before each session,” a supervisee told me. “This is a great help to me and a blessing to my clients.” Counselors generally take a break between sessions, which we often use to write notes or grab a cup of coffee. Imagine spending these moments before the Lord, asking Him to calm our hearts and to guide us through an upcoming session.

• Pray at or near the beginning of an interview. I pause for prayer after I have completed the joining stage in the first session, which means that fifteen to twenty minutes have elapsed. This enables me to lift up each individual by name. For example, “God, please help Johnny as he works through issues at school.” I pray closer to the beginning in subsequent sessions. I invite God’s Presence into our midst, summon His wisdom and ask for His peace to rest on us.

• Send up “arrow prayers,” or pointed pleas for help, throughout the session (Eph. 6:18). These silent petitions invite God’s intervention into difficult situations.

• Call a “prayer time out” when you hit an impasse. “Let’s pray now because this issue calls for supernatural intervention,” we say. We ask the Lord to help with perplexing problems, which often leads to a breakthrough (James 5:16).

• Bless the family in prayer. Draw on the prayers in Numbers 6:24-26 and Jude 24-25. The prayer of Jabez and the petition of Moses are also marvelous supplications (See 1 Chron. 4:10; Ps. 90:13-17). These passages serve as a way to open a session, or close as a benediction.

• Pray at the end. A closing prayer is loaded with thanksgiving for the Lord’s guidance during our time together. This is often a precious time of ministry as people confess sins, forgive one another and garner encouragement from the Lord. This supports clients as they work through problems, sends them home with God’s blessing and places them in His hands until we meet again.

• Pray between meetings. Lift your clients to the Lord on a regular basis. Ask, “How would you like me to pray for you this week?” Then we can be specific about individual needs.

• Send a note or e-mail reminding people that you’re praying for them. This will warm the hearts of those we serve.

Action plan
Use several ideas from this list in counseling and document the results.

Question #2: Who Should We Ask to Pray?

I recommend that you lead in this area in the opening stages of therapy, as these points indicate:

• A counselor’s prayer opens people’s hearts to God, builds trust and keeps the session flowing.

• This enables us to take the lead from the beginning.

• Asking a family member to pray can create an awkward situation. I’ve seen people flush with embarrassment when they’re asked to pray, which interferes with a goodstart. For example, I once asked a father to lead in prayer near the beginning of a session. His hands were shaking and he wiped perspiration as he stammered through a string of religious phrases. His children snickered as dad struggled. So we want clients to feel comfortable before we ask them to pray.

There are benefits of asking certain people to pray, particularly at the close of a session. For instance:

• This strengthens someone’s role as a spiritual or emotional leader. Inviting dad to pray reinforces his position as a spiritual head. A mother’s prayer originates in her heart and resonates with emotion, thereby reminding people of the significance of feelings. A teenager’s prayer is a sincere petition for wisdom and guidance. A child’s prayer is a precious recitation that makes everyone smile.

• Asking clients to close in prayer takes the reins from our hands and places them in the family’s control, thereby letting people know that they are in charge of their destiny.

Action plan
List several disadvantages, or warning signs, of asking a family member to pray. Also note the advantages or therapeutic gains involved in this move.

Question #3: What Is the Role of Prayer?

 Prayer stands tall as a way to help troubled families (1 Tim. 2:1). This quiets people’s hearts and cuts through the tension that hovers over the room.

• Prayer speaks volumes regarding our motivation. This lets people know that we are drawing on God’s resources, which is highly reassuring to believers (Prov. 3: 5-8).

• A time of prayer is often the most meaningful moment in a session. “Our prayer times help me more than any101thing,” clients declare. God’s love and power touching people is the most significant thing that can happen in counseling.

• Prayer opens the door for God’s wisdom to flow (Prov. 1:7). There are times when I work with all my might with limited results. But God plants insights into people’s hearts, sometimes in a matter of minutes, when we pray.

• Counselors need supernatural wisdom to untangle the complex web of troubled families. Their convoluted tapestry makes us feel helpless. “All we can do is pray about these issues,” a perplexed practitioner laments. But this depicts prayer as a last ditch effort or an inept maneuver. Never! Prayer submits our needs to a powerful God who is infinitely sympathetic to our infirmities and intimately concerned about our welfare (Heb. 4:15).

• Prayer touches people’s hearts and brings about change (Mal. 4:5-6).

Question #4: How Can We Pray Effectively?
Here are several ways to accomplish this task:

• Make your prayers pinpointed and suited to particular needs.

• Pray for the peace of God to fill people’s hearts (Jn. 14:27).

• Pray that the family will share each other’s concerns and bear one another’s burdens (Gal. 6:2).

• Ask God to help them solve their most pressing problems (James 1:5).

• Pray prayers from the Bible (See Jn.17:20-24; Eph.1:15-19; Phil 1:9-11; Col. 1:9-13).

• Pray for an outpouring of supernatural wisdom in your sessions (Prov. 9:19; 1 Cor. 10:13).

Action plan

Think back on a prayer time with a client. Which of the above criteria did you apply? What was most effective about this experience?

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

Red Flags in Financial Planning by Mike Mazzei

Red Flags in Financial Planning
Mike Mazzei

Mike Mazzei, CFP®, is the President of Tulsa Wealth Advisors. He graduated from George Mason University and the College for Financial Planning. Mike created The Financial Freedom Process™ to help individuals leverage their wealth in order to achieve their lifetime visions. He enjoys helping retirees and entrepreneurs develop comprehensive life, financial and investment strategies that enable them to reach greater success, enjoy life to the fullest and leave lasting legacies. Since 2010, Mike has been named by Barron’s as one of the nation’s Top 1000 Advisors based on assets under management and quality of service. He is an Oklahoma State Senator representing Senate District 25. Click here to learn more about Mike.

Financial Planning Mike MazzeiThe following points are from Mike Mazzei’s book, “Solving Your Financial Planning Puzzle.” Click here to find out more about this book.

Red Flag: If your financial planner focuses all of his or her attention on the firm and not on you, you have the wrong financial advisor!

Red Flag: If you are married and your financial advisor does not include both spouses in the financial planning process, you have the wrong financial advisor!

Red Flag: If your financial planner is constantly trying to predict the future and build a portfolio around this prediction, you have the wrong financial planner. If your financial planner uses historical-average returns to calculate cash flow projections, you have the wrong financial planner.

Red Flag: If your financial advisor promotes average investment performance without discussing risk or possible negative outcomes, you have the wrong financial advisor!

Red Flag: If your financial planner says that couples traditionally need 75 to 85 percent of their pre-retirement spending, you have the wrong financial planner. What about changes in healthcare expenses? Inflation? The extra traveling you
might do in your free time?

Red Flag: If your financial planner spends more time selling products to you than collaborating with you on your financial strategy, you have the wrong financial advisor! Likewise, if your advisor is constantly discussing the latest hot investment product, you have the wrong financial advisor. In either case, the advisor earns commissions by selling products, and he or she is likely more interested in earning commissions than helping you reach your goals. If you are paying an annual management fee, but you are not meeting with your financial advisor for regular progress sessions or ongoing financial planning, you have the wrong financial advisor! If you pay a fee based on your portfolio’s assets, and your financial advisor meets with you at least every six months (though preferably every quarter) for regular progress sessions, then you might have the right financial planner!

Red Flag: Always find out how your financial advisor is paid. If your advisor receives commissions when selling you a product, you might have the wrong financial advisor. You might not see a bill or receive an invoice from a commission-based financial advisor, but you are paying through the cost of the product. Under this scenario, an advisor has little interest in re-evaluating your plan because he or she will be paid regardless of the strength of your portfolio. If your advisor charges you by the hour, your advisor’s goals may not be aligned with your goals. So long as the advisor meets with you, she or he will be paid, regardless of whether your portfolio is successful.

Red Flag: If your financial planner is a captive agent of a single insurance company, you might be sold a cookie-cutter policy that does not fit your specific needs. Insurance agents can be a great part of your team, but rarely can they serve as a financial planner.

Red Flag: If you have complicated insurance needs and your financial planner does not collaborate with an insurance specialist, you might have the wrong financial advisor.

Red Flag:If your accountant does not merge your goals into your tax planning needs, the strategies might not reflect your values and beliefs.

Red Flag: If your tax planner waits until March to start your tax planning, you have the wrong advisor! By March, the previous year is already over, so the tax consequences cannot be changed much. Your tax preparation should start in October or November so that you can change an unfavorable outcome.

Red Flag:Some advisors advise against paying home loans because this eliminates money that the advisor gets paid in fees. Beware of a financial advisor who is more concerned about keeping your investment dollars than focusing on important goals such as being debt-free. A good financial planner will strongly consider the benefits of paying a mortgage in full, as this lowers monthly expenses. This is a particularly smart strategy during financially turbulent times.

Red Flag: If you have complicated legal issues and your financial planner has never communicated with your attorney, you have the wrong financial advisor.

Red Flag: Funding of the irrevocable life insurance trust should be one of the last steps of estate planning. If your advisor simply delves into a life insurance sale as the primary strategy for managing your estate tax liability, you have the wrong advisor. An ILIT is considered only after the legacy components of the estate plan have been determined.

Red Flag: If you have not heard from your financial advisor in the past six months, you have the wrong financial advisor!

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

Manage Your Church for Financial Success by Dave Marples

Manage Your Church for Financial Success
by Dale Marples

Dave MarplesDale Marples and his wife, Betty Jo, are ordained through Rhema Bible Training Center and had been pastors for 24 years before retiring in 2010. They pioneered 3 churches during that time. Dale has a degree from the University of Nebraska in Business Administration and Finance. After serving as an officer and pilot in the U.S. Air Force he became a National Bank Examiner and Executive Officer in banking for 25 years. Dale also was Director of Treasury and Budget for the Oral Roberts Evangelistic Association for several years.

Today Dale has a consulting company, CFO Omaha, Inc., which provides financial management solutions for companies and churches and prepares business plans and financial proposals. He has also developed a financial seminar for pastors, staff members and church boards entitled "Church Finances 911" which is designed to enable church leaders to be good stewards of the finances that have been entrusted to them and to establish a financially sound and stable church.

Contact Information:
[email protected]
www.cfoomaha.com
(402) 502-2255

Church FinancesAs the pastor of a church, you are the spiritual leader for preaching the Word and ministering to the congregation. You are also the CEO of a business. God called you to the ministry, but you inherited the CEO responsibility. In Bible School you were taught the Word and how to minister the Word but the financial management of the church was not part of the curriculum. This is not a criticism of the Bible School because they only have so much time to teach and the priority is the Word, which it should be.

Today I want to spend a little time sharing about your responsibilities to “manage the church for success.” The world is looking for success. Business managers are spending time and money going to management seminars. They want to be successful in their business careers and are looking for others who have that same drive. If we in the church can demonstrate that we also are managing for success, we can reach our community.

There are two primary ways that the community will judge the church. One of those ways is your facility. So what does a successful church look like to the world?  On the exterior, it would be a facility that has curb appeal, properly landscaped and well maintained. If you are in a strip shopping center, you are more restricted, but your signage and front entrance should be professional and neat. Does it look like a place where they would want to bring their family and friends?  When they walk in, is it clean, orderly and friendly?

The second way the community will judge the church is how the finances are managed. If you have a reputation of always paying all of the bills on time, the community will speak well of you, but if the finances are not handled properly and the bills are not paid on time, you will not have a good reputation. I was Director of Treasury for a large national ministry. Every bill that came in was paid before it was due because the head of the ministry said he never wanted to be out in the community and someone asks him why he didn’t pay his bills. That is the way you show that the church is successful.

Everything I have said takes money. You may be thinking, with the vision God has given me, I need a supportive staff. Then there are the children and youth and elderly programs, outreach & missions programs, and it goes on-and-on. You have a passion to reach your community, nation and world with the Gospel. Then there is also the expense of maintaining the facility. The pressure of all this is a distraction for doing the work of the ministry.

So how do you balance the needs for ministry programs and the physical maintenance of your facility? Simply by planning and managing.

The very first part of managing starts with having a plan. In the financial world that is called a budget. If you have been the pastor of a church for a year or two, you have your past financial history from which to build a budget. When starting a new church, it is more difficult because you don’t know how many people will come to the church and how that growth will lay out chronologically. Whichever church you pastor, an annual budget is necessary and each year requires you to prepare a new budget.

Preparing a budget is not an impossible task. When you look at the whole, that may be the impression, but take it one piece at a time and break it down into workable tasks. From last year’s history you know how much money came in. So for this year’s budget, determine how much that will increase based on the outreach work you will do. Then look at each expense. Ask, will that increase this year or stay the same or can I reduce it? By this time you should have God’s Plan for the New Year. Are there some activities not to be repeated this year and are there others that will be added?  Before I was a pastor, I had been on church boards and there was always someone, which on the first budget draft, if the expenses exceed income they just wanted to raise the income to balance it. That is setting the church up for failure. Every item you put into the budget has to have a justification for the dollar value you assign to it. Once you have the budget prepared, you move into the management phase.

The first step in managing your budget is prayer. You need God’s help in reaching the financial goals and His wisdom on managing the income. Each month, review your budget. Did your income match your budget?  If not, why?  How about your expenses? Are they in line with what you planned?  Maybe you need to make some changes in your spending priorities. Success is all in managing your resources so that you don’t over-extend your church financially. Of course, faith comes into the management but don’t commit to go beyond your faith. Brother Hagin used to say you can’t believe for a new suit if you can’t believe for a pair of socks.

Having been a pastor for 24 years, I know the responsibilities you have of praying and preparing to minister to your flock. As the pastor you have not been called to be all things to everyone, so don’t pressure yourself to be that. There is nothing wrong with being yourself. If finances is not your thing, then look for someone in your church to help you. If there isn’t anyone available, you may need to go outside of your church and find a professional to do your finances. This is not a suggestion but a firm statement that you must manage your church finances for success. The responsibility stays with the pastor, but who does the work is your decision. Always remember you are the spiritual leader of the church but are also the CEO.

How you handle the church finances is a witness to the people in your church and community. By placing qualified people to assist you in managing your church finances you can establish a sound financial base for the church. Then, manage it, and manage it for success.

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

Spiritual Surgery by Rick Renner

Spiritual Surgery
Rick Renner

This is an excerpt from Rick Renner’s soon-to-be-released second volume of his Light in Darkness series, No Room for Compromise: Christ’s Message to Today’s Church. This excerpt comes from Chapter Three: Jesus’ Message to the Church of Pergamum.

Spiritual Surgery Rick RennerThe “sharp sword with two edges” in Revelation 2:12 represents Christ’s ultimate authority in all matters, including those of life and death. However, there is another important insight to be gleaned from this symbolism as well.

The word “sharp” in this phrase is the Greek word oxus. Most translations of this verse render oxus as “sharp” because of its connection with Christ’s sword, and it’s true that this word can convey that meaning in certain contexts. However, in ancient Greek literature, the word oxus is rarely translated as “sharp.” Rather, it most commonly denotes the sanitizing effect of a medicinal cleanser, an astringent intended to attack infection and remove disease, or an anesthetizing wine given to patients suffering with excruciating pain. This was precisely the same kind of solution given to anesthetize and numb a patient before a painful surgical procedure. Although the chemical itself was bitter to taste, it attacked infection and disease and thus produced a healing effect.

In Revelation 2:6 and 12, we read that the doctrine of the Nicolaitans was attempting to get a foothold in the churches of Asia. Although this doctrine had been firmly resisted by the church in Ephesus (see verse 6), it appears that it was spreading quickly in the church of Pergamum like an infectious disease, along with the doctrine of Balaam (see Revelation 2:14,15), and that both false teachings posed a threat to the spiritual longevity of this congregation. The use of the word oxus in verse 12 indicates that Christ was prepared to perform a radical and potentially painful procedure to remove this spiritual infection from the Pergamene church. If those advocating the doctrine of the Nicolaitans and the doctrine of Balaam would not repent on their own, Christ’s sword was positioned to slice into that church and extricate the disease before the entire congregation became infected by it. However, if this procedure was necessary, Jesus fully intended to perform it with a merciful application of spiritual anesthetic (oxus) — in order to ease the pain and stimulate the healing process once the extraction was complete.

No matter how slowly or carefully Jesus proceeds in correcting His Church, the effects of judgment are always painful to some degree. Correction is inherently a painful process and often bitter to the taste, but Christ in His infinite mercy attempts to minimize pain. His sword is “sharp” (oxus) and doused in the anestheticof the Holy Spirit, which numbs the pain of these corrective procedures. Thus we see that the purpose of divine judgment is not to wound, but rather to cleanse, heal, and restore individuals who are being ravaged from within by a deadly spiritual infection.

A Light in Darkness 2

Christ’s surgical instrument is the two-edged sword described in Revelation 1:16 and 2:12. It is significant to note that in Revelation 1:16, this sword issues from Jesus’ mouth. This imagery symbolizes Christ’s words, which contain sanitizing powers that purge and purify. These cleansing properties are described in Ephesians 5:25-27, which says, “…Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish.”

Furthermore, in John 17:17, Jesus prayed, “Sanctify them [His disciples] through thy truth: thy word is truth.” The word “sanctify” in this verse simply means cleanse, which shows that Christ acknowledges the cleansing and sanctifying power of His Word. Words of correction that proceed from the mouth of Christ may be difficult to hear, but they are words of purification nonetheless. They purge, extract, cut, and sever like a sharp sword in order to remove a spiritual disease.

The word “sword” in Revelation 2:12 is rhomphaia, which denotes a very specific kind of sword. The rhomphaia was essentially a curved, often two-edged blade attached to a long pole that was ideal for thrashing, slicing, and hacking through a densely populated enemy line. This description is particularly significant in the context of this verse because it reveals that Jesus was prepared to hack and thrash through the entrenched teachers of false doctrine and errant leaders in Pergamum if they did not willingly repent. He would send His correcting Word — His sharp rhomphaia — into their midst to purge and remove them, thus making way for His work to continue unhindered. Just as the long pole of a rhomphaia allowed soldiers to attack an enemy line from a distance, the reach of Christ’s Word would allow Him to figuratively “slice away” the rebels from the local body of believers without compromising His holiness by mingling among them in the process.

At first glance, the symbolism of this sword may seem brutal, but this is not the case. Jesus loves the Church, and when He brings painful correction, He does it to help and heal, not to attack or harm. Surgery is a radical procedure, but it is often necessary to save a life. Brutality has no place in the character of Christ, and it is not found in this text. Furthermore, just as a physician delays surgery until it is absolutely necessary, we find that Christ was in no hurry to perform this potentially painful operation on the church of Pergamum. His desire was that this congregation would respond to His Word so it wouldn’t be necessary to extend His sharp sword to extricate the offending members from among them.

In His message to the church in Pergamum, Jesus clearly spelled out the available options for this congregation. They could choose to hear what He was saying, self-correct, and then allow the Holy Spirit to remove the error from their midst — which was both the best and least painful option. Or they could reject Christ’s pleading to repent and suffer the consequences. If they ultimately refused to listen, His sword would attack the error and amputate the source of the spiritual disease.

Christ gave the believers in Pergamum plenty of time to respond to His exhortation because He didn’t want to put them through an unnecessary process of painful extraction. However, if He simply ignored the error, the infection in that congregation would eventually spread into that entire body of believers. True love had to respond to this situation — and because Christ deeply loves His Church, He was willing to inflict a measure of temporary pain in order preemptively remove this dangerous spiritual cancer. Therefore, He was slowly moving in their direction in case the erring individuals chose not to change their ways and correct their error.

Many churches throughout history have experienced painful surgical procedures when the Head of the Church removed longstanding, prominent people from their midst who refused to turn away from error. Often these problematic believers were once beneficial to their local congregations — but over time, they became a breeding ground for false doctrine, excess, and destructive attitudes. Therefore, Jesus was forced to remove them from their influential positions in order to lovingly spare the rest of the congregation from spiritual infection.

Although such events are painful for any church to experience, they would be far more painful if they were done without the Holy Spirit’s anesthesia. When Christ’s rhomphaia slices into a problematic situation within a church, His blade is doused with the Spirit’s anointing. This anointing not only allows the congregation to survive the operation, but it also brings healing and extends the longevity of the church.

Two thousand years of Church history prove that Christ tells His people when they need to repent and provides ample time for them to respond to His call. However, it also reveals that if people continually disregard His call to repentance, severe correction will assuredly follow. Jesus longs for His people to self-correct when He speaks to them. But if they exhaust every opportunity He graciously gives them, He will move His feet of bronze ever so slowly until He finally enters the situation and brings correction with His sharp, two-edged sword.

 

Pastor and Spouse: What Do You Do When the Pain Thresholds Don’t Match? by Gerald Brooks

Pastor and Spouse: What Do You Do When the Pain Thresholds Don’t Match?
Gerald Brooks

Gerald Brooks is the founding pastor of Grace Outreach Center, an interdenominational church in Plano, Texas. The church began in 1982 and has grown to a weekend attendance of over 5,000. Pastor Brooks is well-known for his passionate heart to help other pastors, and he mentors and teaches ministers across the country through various leadership conferences and roundtables. Pastor Brooks and his wife, Geni, have been married for 37 years and are the proud parents of three children: Wendi, Kayci, and Cody. This article is an excerpt from his new book, Understanding Your Pain Threshold, and can be ordered by clicking here.

Gerald BrooksRecent studies have brought to the forefront some facts about Christianity. In America there are 350,000 churches that are recognized by the IRS. The average size of the church is 127 people. That’s important to remember because pastors go to conferences where the host church runs thousands of people, but that is not the average church size at all. There are only around 2,000 churches in America that run in the multi-thousands dimensions. At times this creates undue stress on pastors.

Those statistics are interesting to compare to that of a pastor’s tenure in ministry. In the late 1970’s and early 1980’s, the average tenure of a pastor was 30 years. The most recent study done by George Barna reported that the average pastor’s tenure these days is now 15 years. There are young people in ministry, just as there are old people in ministry. Whatever has cut the pastor’s tenure in half in past decades has nothing to do with age. If this trend continues, we won’t be able to replace the pastors who leave ministry quickly enough. We are losing talent that the kingdom of God needs.

Scripturally, the Bible is honest about this issue. In Exodus 18:17- 18, it says, “And Moses’ father in law said unto him, ‘The thing that thou doest is not good. 18 Thou wilt surely wear away, both thou, and this people that is with thee: for this thing is too heavy for thee; thou art not able to perform it thyself alone.’” Now these verses point out something that everyone who has been in ministry over a week knows: There is wear and tear that comes with ministry.

Cal Ripken Jr., who played more games in baseball consecutively than anyone else and broke Lou Gehrig’s streak, was asked how he was able to keep playing night after night. He replied, “If you are going to play night after night, you have to learn to play hurt.” I immediately took that over to ministry and found that the same concept applied. You have to learn to play hurt.

I’d venture to guess that everyone in ministry today has watched friends and colleagues succumb to the toll of temptation or the trauma of ministry. What can we do to prevent the same from happening to us? We must examine our pain threshold.

My spiritual father, Kenneth Hagin, impacted me in ways no one else has. I remember the first day that I went to school. He stood in front of the class and told us to go read the books 1 Timothy and 2 Timothy. The following Monday he did a lesson on it that caught me off guard. It included the ‘Three P’s’ of ministry:

  1. Purpose
  2. Price
  3. Profit

Purpose

If you’re going to make it in ministry, you have to define your God-given purpose. It can’t be your brother’s idea. It can’t be your sister’s idea. It can’t be your mama’s idea. It can’t be your dad’s idea. It can’t be because your aunt wants you to do it. It must be because you have a God-given purpose. No matter what that purpose is, if you don’t realize on the front end that there is a price to fulfilling it, you won’t make it.

Take a moment and think through the people who began in ministry with you. How many of them are left?

Price

Everyone wants to talk about the purpose and they want to talk about the profit. The people who last in ministry, however, are the people who are willing to pay the price for it. My spiritual father, in teaching this lesson, then went into great detail in 1 and 2 Timothy, where Paul talked about the sufferings and challenges of ministry. Even though I have never known anyone who talked about having faith more energetically than my spiritual father, he still stood before us and said, “If you’re going to make it, you’re going to have to understand that there is a price involved here.”

Ministry is a contact sport; you’re going to take many hits. Hurting people hurt people, and we don’t get to deal with perfect people; we deal with imperfect, hurting people. Many times, even when you’re trying to help them, you find that they are pushing back. We all know that life is not fair, and we live in a world where even as we try to help people deal with stuff, we are dealing with our own stuff. We don’t get to deal with perfect people; we get to deal with imperfect, unhealthy, hurting people.

Profit

Remember that what is at stake in ministry far exceeds any temporary reward. Ministry exists so people can go to heaven and so we can hear, “Well done, my good and faithful servant.” Let’s take a closer three men in scripture who all experience this sort of fatigue in their ministry: Elijah, Asaph, and Paul.

Elijah (1 Kings 19:4)
“And he prayed that he might die.”
He had had enough.

Asaph (Psalm 77:3)
“… I complained, and my spirit was overwhelmed.
He was over- whelmed.

Paul (Acts 20:23-24)
“… bonds and afflictions abide me. But none of these things move me.”
Troubles tried to get in the way of his motivation.

Taking these three concepts together, you have one of the reasons ministry tenure has gone from 30 years to 15 years: There are days when you feel like you’ve had enough and circumstances overwhelm you, and when you wake up the next day, more of the same stuff awaits you.

That concept is how my spiritual father introduced me to ministry. But continue to bear this principle in mind: God will never give you more than you can handle. This brings us to an uncomfortable question: what do you do if your pain threshold is different than your spouse’s?

This is important. See, on our church staff, many of the people who stepped down did so because of their marriage. H.B. London, who headed the minister’s program for Focus on the Family, was asked about ministry and marriage about how the two can work together. He answered that they seldom do. This is why your spouse’s pain threshold is so central. Two things you already know:

1. Don’t pretend the pain isn’t there – back in the 1970’s, there was a Portland Trailblazers basketball game that I recall. That night there was a player by the name of Sam Bowie who was playing the power forward position. Bowie had been an All American, and was now making millions of dollars. There came a moment in the game where Bowie was in the low block, the ball was passed to him, and he pivoted to get ready to jump and shoot. As soon as he landed, his ankle broke into multiple pieces. It literally shattered on live TV. It was one of the most horrific scenes you could see. People asked, “How could that have happened?” The reason it happened was because earlier, Bowie had been diagnosed with a small stress fracture. Instead of letting it heal, Bowie took painkillers so he could keep playing and wouldn’t feel the small stress fracture. And for a time it worked, but the fracture got bigger and bigger, until one day, on live TV, it became a compound fracture. When the pain threshold is there for us, we can’t pretend that it’s not. The Bible doesn’t teach that.

2. Make sure we keep perspective. We have to see the pain for what it is. Let’s bring the faith quotient into the mix. If you were taught faith like I was taught, then what you know is that faith is not simply denying the circumstance; faith is acknowledging that God is bigger than any circumstance that you’re in. In the name of faith, don’t look at the pain and say, “This doesn’t exist.” Instead, say, “You know what, God is bigger than this.”

The Bounce Factor

When it comes to you and your spouse, you have to understand the bounce factor. The bounce factor is illustrated in Psalm 42:11 where it says: “Why art thou cast down, O my soul?” David is talking to himself. He is saying, “You know what? I’m just feeling down.” He goes on to say in the verse, “And why art thou disquieted within me?” Clearly, David is not feeling on top of his game, and is very down. But then he bounces. “Hope thou in God: for I shall yet praise Him, who is the health of my countenance, and my God.”

Everyone processes life differently. The bounce factor for me is different than the bounce factor for my wife Geni. There are things that I bounce back differently from and there are things that she bounces back differently from me. Because the bounce factor is there, you understand the processes of life. It would be wrong for me as a husband to make Geni process the same way I do, and vice versa. Some people have higher tolerances than others, and some have lower tolerances than others.

When it comes to the bounce factor, there are several principles to factor in:

1. Identify the gaps that create vulnerability. If Geni and I are going to work together in ministry and stay together, first we must identify the areas that we bounce back differently. The Bible says that as husbands and wives, we dwell together according to knowledge. Who you marry determines more about your ministry than anything else. If you are single and called into ministry, you make decisions in light of a knowing call of God upon your life. You don’t have to compromise making that decision. So yes, you could marry someone, but are they going where you are going? Are they willing to do what God has called you to do? Your spouse will determine more about what you do than anything. The next questions to ask are: Who bounces back in your family? Who has the highest bounce factor? How soon do they bounce back? When ministry starts getting intense, it starts hitting your home life. Frustration will build. You have to know that bounce factor.

2. Lead at a pace others can follow. In Genesis 33:14 (NKJV), it says, “Please let my lord go on ahead before his servant. I will lead on slowly at a pace which the livestock that go before me and the children are able to endure…” What Jacob was saying here was, “You know what, I can walk at a fast pace, but that pace will kill everyone around me. In Oswald Sanders’ book on Christian leadership, he writes that one of the tendencies of high capacity leaders is to move so quickly that pretty soon the people who want to follow them can no longer see them. Because leaders are high engagement, highly driven individuals, the easiest thing to do is to create a pace that is too great for people around them to keep up with. You have to determine the pace given the ministry that you have, considering the bounce factor that exists. You have to determine a pace that works within the spectrum of your family.

3. Don’t quit challenging. When the people we lead can no longer see us, it’s not that they reject us; they just can’t follow us because we are no longer in sight. So pray, “Lord, I know what you want me to do, but how do I accomplish it at a pace that challenges?” As a leader I never quit challenging people around me. I want to challenge them, but not cripple them. So every Monday I ask myself, “At what pace am I challenging us to grow?” and “At what pace am I crippling us to minister?” I didn’t know that early on, because I just assumed that everyone worked at my pace. I quickly found that everyone is not wired the same way I am, and they may work at a different pace than me.

4. Remember that ministry has a price. It says in Ecclesiastes 4:10, “For if they fall, the one will lift up his fellow: but woe to him that is alone when he falleth; for he hath not another to help him up.” One person can’t pay the entire price for the other. When it comes to surviving in ministry, God puts certain people in our lives. We need them. But one of you can’t always be the one who gets to have the problem. There are days that I am down, and there are days that Geni is down. It can’t just be one of us that gets to have down days. Something that counselors will tell you is that when a husband is always expecting of the wife, or the wife is always expecting of the husband, the relationship will soon deteriorate. Spiritually speaking, there are days where you are not on top of your game mentally, physically, or spiritually, but it can’t be that way forever. One of the things I look for when hiring is whether that person can do the job. Then I look at their mate and see how long they will do the job. I may look at a potential youth pastor and ask questions like, “Does he have the right personality?” “Does he have that gift?” “Can he lead the young people of the church into functioning relationships with God?” But then I will look at his wife and ask, “What do I know about her?” “Is she stable?” “Will she support his ministry or discourage him from it?” Everyone goes home and complains about their job. I do. If the person at home just looks at them and says, “I agree,” then that ministry won’t last too long. The person at home either stabilizes or irritates.

5. Look for trigger points. What bothers you may not bother your spouse. I have found, in talking with pastors, that most guys are bothered by the problem itself, while most women are bothered by the people who caused the problem. Men get bugged by the problem and think about how to come up with a solution and how to work the problem. But I have found that pastor’s wives are so much more bothered by what a person said rather than the problem they caused. Knowing what the trigger points are will tell you what motivates the pain threshold. God designed it like that so that you can protect each other.

6. Talk about the issues. Proverbs 27:17 says, “Iron sharpeneth iron; so a man sharpeneth the countenance of his friend.”Get the trigger point out in the open. Cover-ups are never good. Discuss it and be aware of it. Decide your obvious goals together and have those out in the open. State the simple goals like, “I want to reach lost people,” or, “I want to stay married and at the end of this life to look at my wife and say, ‘There were good days and there were bad days, but we made it through all the days, thanks be to God.’” A part of that is being aware of your tendencies, but you also have to make a decision. Decide that crossing the finish line without each other is not an option.

7. Understand that the people you pastor won’t get it. Years ago, I heard Buddy Harrison speak, and he introduced the verse Acts 26:17 to me. It says, “Delivering thee from the people, and from the Gentiles, unto whom now I send thee.” Until you’re free from the people to the point that they do not determine your security or your insecurity, you will not be able to minister to them. This is tough because we love our people, we care for our people, and we are committed to our people. But our security cannot come from the people. Whether they come to church or they don’t come, it’s alright.

8. Make sure you have each other’s back. The other person must know what you call unpardonable sins. At Grace Outreach Center, my unpardonable sin is messing with my family. You don’t get to mess with my family. Do I know that sometimes my family doesn’t do everything the way they should? Absolutely. But that doesn’t give anyone a right in my eyes to mess with them. Sometimes people will come up to me and say something about my wife. That is a bridge too far, and I’ll look at them and say, “You know the wonderful thing about Plano is that there are a lot of great churches, and I know you’ll find one somewhere else.” People will come up to me and say that they know my kids did this or that and I’ll think, “Man, you don’t know half the things my kids have done.” They don’t get to mess with my kids, no matter what they’ve done. For Geni, the same principal applies. I remember once I had been up all night with a young man who died. I had been holding his hand when he took his last breath. I went home after that exhausted, and I went to sleep. A lady from our church called and told Geni that she wanted to meet with the pastor. Geni told the lady that I wasn’t available. The woman replied, “Well he needs to be available to people. I guess you have to be dying to get attention from the pastor.” I remember Geni’s voice at that point, because up until then I had been asleep. At that point she raised her voice and insisted that she was not to be used as a back door to get to me. No one was to say, “Hey Geni, tell Gerald this.” Geni and I have each other’s back, and in that way we are able to manage each other’s pain threshold.

Why Did You Make Me Like This? by Lisa Cooke

In humility we are wise to come to the point of accepting the giftings God has given us, and seek His wisdom on how best to use what He has entrusted to us for the edifying of the Body of Christ. We can never get away from the fact that we are to love God and love others with our lives. The purpose of any gift is not for our own consumption, enjoyment, or self esteem, but for the betterment of those around us. …read more

Law Enforcement Chaplaincy by Mark Clements

Law Enforcement Chaplaincy
Mark Clements

Chaplain Mark Clements and his wife, Paula, have been married for 33 years and have two adult children. Chaplain Clements has pastored Living Word Christian Church in La Crosse, Wisconsin since 1984. Read his entire bio at the end of this article. The Successful Death Notifications training manual may be purchased by contacting [email protected].

Law EnforcementOn Monday, June 19, 2000, my wife, Paula, and I were attending the MWPA (Midwest Word of Faith Pastors Association) Family Camp in Green Lake, Wisconsin. A time of praise and worshipping God had just concluded and the first speaker of the week had been introduced, but before he opened his Bible, Rev. Al Gluchoski gave an utterance in other tongues. Very much to my surprise, he pointed down to the end of the front row where I was seated and said, “Please come up here. That was for you.” After I did, he gave the interpretation, which started out, “The Lord is about to make you a person of influence with persons of influence….” I was certainly interested in what this might mean, and on the way back to my seat, in my spirit I heard the words, “Chaplain with the La Crosse Police Department.” I had been in pastoral ministry for 16 years at that point and had never even heard of – let alone pursued – police chaplaincy; furthermore, I didn’t have the foggiest idea of how I might go about pursuing it. Little did I know, I didn’t have to. Upon returning home from that conference, I found in our mail a letter of invitation signed by Chief Ed Kondracki of the La Crosse Police Department inviting me to an informational meeting in mid-July concerning the forming of a brand new program within the department – a police chaplaincy program!

That series of events, now almost 14½ years ago, began for me a journey in ministry that I hadn’t foreseen, didn’t expect, couldn’t have predicted, and which has been challenging as well as rewarding, frustrating as well as satisfying, has had the potential to produce tears, fears, be immensely exhilarating (and nearly everything in between), and a ministry beyond any and all doubt to which I am called to!

There was so much for me to learn in regard to being a law enforcement chaplain. One of the first books that I received — and that was so very helpful to me — was Chaplaincy in Law Enforcement: What It Is and How To Do It. I would highly recommend this book to anyone that has an interest in learning more about law enforcement chaplaincy. (Ordering information is included below.)  I was aware of chaplains that serve in our military, in our jails and prisons, in hospitals, and with fire departments. The rise of chaplains in the workplaces had even caught my attention, but chaplains that work with the police?? What do they do? What types of situations do they serve in? Is this a paid position, or are they volunteers? I received answers to these and many other questions during that time. The following is some of what I learned.

Modern day law enforcement chaplaincy is still rather new. The International Conference of Police Chaplains (www.icpc4cops.org), the premier law enforcement chaplain organization in the world, was only founded in 1973. I discovered that while the basic principles of law enforcement chaplaincy are pretty standard, there are some uniquenesses and variances between agencies and departments. For example, some chaplains serve a single department, others multiple agencies. Most are volunteers, but some serve in a paid position – full time. Some serve departments that pay for their training, others receive no support at all. In other words, I’ve learned that you can’t just look at one person’s chaplaincy experience and deduct that’s the way it might be for you. It takes some research.

I learned that law enforcement chaplaincy is generally like a two-sided coin, with one side being of service to men and women of law enforcement – local, county, state, and federal – and their support staff and family members, and the second side of the coin being victims of both crime and tragedy. The law enforcement chaplain is integrated as an official part of the police department and responds alongside of officers to assist individuals and their families that have been involved in emergency situations such as: making death notifications, providing assistance to victims, and assisting at suicide incidents. Police chaplains are called when there are automobile accidents, assaults, fires, burglaries, as well as when there are missing children, drownings, and in any urgent situation in which a chaplain’s presence to provide counsel and comfort would be beneficial. Police chaplains also make referrals, help with locating resources, and assist victims in contacting their families and/or their own clergy, and serve as liaison with other clergy in the community. They serve as part of a department’s Crisis Response Team and also deal with transients and the homeless. Police chaplains also minister to all members of the police departments which they serve, providing a “listening ear,” with all confidential communications legally protected. Chaplains often provide counsel to officers, to other members of a department, and to their families. They visit sick or injured officers and departmental personnel in their homes and in hospitals. Police chaplains teach officers in areas such as stress management, ethics, and family life, as well as furnish responses to religious questions. They serve on review boards, awards recognition boards, and other committees. Chaplains are also available to the departments to perform services such as:  weddings, retirements, and funerals. They represent the police departments at and participate in official functions and observances and offer prayers at special occasions such as recruit graduations, awards ceremonies, and building dedications. Due to the close relationship with law enforcement, chaplains undergo an extensive background check and a wide variety of training offered both by the department and organizations such as the International Conference of Police Chaplains.

No one is confronted with more situations that demoralize and create emotional, mental, and spiritual burdens than today’s law enforcement officer. These burdens also affect the officer’s family and other members of his or her department. Law enforcement agencies need the specialized guidance, counseling, and assistance for their officers, families, and communities. A law enforcement chaplain is a clergy person with special interest and training for providing pastoral care in the high powered and dangerous world of law enforcement. This pastoral care is offered to all people, regardless of race, gender, sexual orientation, national origin, creed, or religion. It is offered without cost or the taint of proselytizing. The law enforcement chaplain is led in his or her own faith to be available and ready to serve those in need. The chaplain’s ministry provides a source of strength to law enforcement officers and their families, other department members, and members of his or her community. The law enforcement officer’s clergy person or religious advisor in private life, although trained in ministry, is not necessarily abreast of the particular problems and dangers faced by officers. Chaplains listen and participate in the workplace of law enforcement officers with empathy and experience, advising calmly in the midst of turmoil and danger, and offering assistance when appropriate and requested.

Currently, I serve in the position of Head Chaplain in our local chaplaincy (the La Crosse Area Law Enforcement Chaplaincy), overseeing a group of 26 active and reserve chaplains – serving the La Crosse and Onalaska Police Departments and the La Crosse County Sheriff’s Department (through which I serve six other smaller jurisdictions as well). Since 2004, I have served as a Chaplain for the FBI and am currently working with the Wisconsin State Patrol to develop a chaplain program for their agency. I assist in training law enforcement chaplains and officers as an instructor for the Wisconsin Department of Justice and am a certified instructor for the International Conference of Police Chaplains. In 2011, I was elected to the position of Vice President within the International Conference of Police Chaplains, and will, in July of 2015, step into the position of President and serve a two year term.

Two things I’ve learned in regard to serving in the capacity of a law enforcement chaplain:

  1. As with every other aspect of ministry, attempting to do this without the Lord’s help dooms a person to burn out in failure. The situations that you are called upon to deal with and the people and life’s circumstances that you come in contact with are immensely stressful, traumatic, and beyond anything you ever experience “inside the four walls of the church” or at home. You come into people’s lives at their lowest possible moment, often when they are traumatized and emotionally decimated. This is when you, as the Good Samaritan, are privileged to get down in the ditch with them and pour in oil and wine. When it’s an officer or their family member going through divorce, substance abuse, or depression, you are privileged to minister to “one of God’s ministers” (see Romans 13:1-6), and in every moment of this ministry, it is absolutely essential to have the Lord’s help, wisdom, and strength, to have His presence with you, and to have His hand upon you.
  2. To be a successful law enforcement chaplain requires the support of my spouse, my family, and of my church. As a husband of 33½ years, and with two (now adult) children, I know I’ve gotten called out at dinner time, on Christmas Eve, or away from other family events on a number of occasions, but my family’s heart has always been, “You go. We’ll pray.” The heart is the same in the congregation of our church – Living Word Christian Church in La Crosse, Wisconsin – where I just celebrated my 30th anniversary of pastoring. Our congregation is full of wonderful people who have taken on a partnership with me in this ministry and who pray for, bake for, give towards, and, in a variety of other ways, assist in this outreach to law enforcement professionals and to victims of tragedy and crime. I can truly say that I have never heard even one complaint concerning my involvement in law enforcement chaplaincy.

Several years ago, my wife and I were returning from a conference and stopped at a fast food restaurant drive-thru in Springfield, Missouri. Two cars ahead of us was a police officer in his squad car. After he got his order, he pulled over to the side. I stepped out of my vehicle and tapped on his window. He cautiously rolled it down part way. I told him, “I’m not from your community, but I appreciate what you do. I wanted to say thank you.” That officer got out of his car, extended his hand, and told me that in 18 years as a law enforcement officer, no one had ever thanked him. I assured him that I was grateful for the peace and safety that we all enjoy here in America – for the fact that my kids can walk to school or play in a city park and that my wife can stroll through the mall without fear – and that this is due in great part to the work the men and women in law enforcement do each and every day at all hours, in all weather conditions, and on every holiday. Law and order go together. We have order (peace, safety, security, freedom) because we have laws, but laws in themselves are powerless without someone who enforces them.

I thank our God for our law enforcement officers – and the work that they do – as His ministers.

Recommended Reading

Chaplaincy in Law Enforcement: What It Is and How to Do It – 2nd Edition. David W. DeRevere, Wilbert A. Cunningham, Tommy W. Mobley, John A. Price (Charles C. Thomas Publishers, 2600 South First St., Springfield, IL 62704. 2005).

How Police Chaplains Can Serve Your Community. Chief Rob Hall (www.policeone.com. June 14, 2012).

Chaplain Mark Clements
Biography, 2014

International Conference of Police Chaplains President-Elect Mark Clements has been a law enforcement chaplain since 2000, joining the ICPC in 2001 and becoming the sixty-ninth Life Member. He has served as Chair of the Spiritual Oversight Committee, as the ICPC Wisconsin Area Representative, and on the Education Committee. Chaplain Clements is an ICPC certified instructor and member of the ICPC Disaster Response Team and Visionary Committee. Chaplain Clements is credentialed as a Master Chaplain with the ICPC and in 2011 received the prestigious John A. Price Award for Excellency in Law Enforcement Chaplaincy. Chaplain Clements is the President and Founder (2002) of the Wisconsin Police Chaplains Association (WPCA), an organization that promotes police chaplaincy to every law enforcement agency within the state and promotes membership and involvement in ICPC to each of its members. In conjunction with the WPCA, Chaplain Clements is a member of the Wisconsin Law Enforcement Death Response (LEDR) Team and the Mississippi River Valley Critical Incident Stress Management Team also serving on its Executive Committee. In 2012, Chaplain Clements was appointed by the Governor of Wisconsin to serve on the Governor’s Criminal Justice Coordinating Council. Chaplain Clements earned a Bachelors’ Degree from Trinity Biblical University and is currently earning his Masters Degree through Andersonville Theological Seminary.

Chaplain Clements is a chaplain with the Federal Bureau of Investigation serving on its National Steering Committee. He is also the President of the La Crosse Area Law Enforcement Chaplaincy, which serves the La Crosse Police Department, Onalaska Police Department and the La Crosse County Sheriff’s Department, managing a team of 28 chaplains. Chaplain Clements has assisted 14 law enforcement agencies in starting chaplaincy programs in their departments. Chaplain Clements annually hosts a Law Enforcement Appreciation Picnic for all area law enforcement personnel and their families. Chaplain Clements is certified as an instructor by the Wisconsin Department of Justice teaching at police academies for all law enforcement personnel in a seven-county region. On June 15, 2010 Chaplain Clements met with the Relational Skills Advisory Committee of the Wisconsin Department of Justice (DOJ) Law Enforcement Standards Board to establish a Death Notification training segment in the current 520-hour standard curriculum. The Wisconsin DOJ agreed to adopt the “Ten Steps to Successful Death Notifications” that Pastor Clements presented to their curriculum for all law enforcement personnel in the State of Wisconsin. Pastor Clements authored the training manual *Successful Death Notifications that assists law enforcement chaplains and agencies world-wide in this arena.

Chaplain Clements has been recognized by the City of La Crosse Police Chief Edward Kondracki receiving the Chief of Police Superior Achievement Award in 2004, the Chief of Police Distinguished Citizens Service Award in 2006, and a Certificate of Appreciation for dedication and service to law enforcement in 2009. He has also been recognized by the Federal Bureau of Investigation Director Robert Mueller for Outstanding Assistance provided to FBI Personnel in 2007 and Exceptional Service in the Public Interest in 2009, and was awarded a Certificate of Commendation for excellence in law enforcement chaplaincy for service to the Bureau in 2011. He was selected and awarded the 2011 Excellence in Law Enforcement Chaplaincy Award for the state of Wisconsin by the International Conference of Police Chaplains.

Chaplain Clements and his wife, Paula, have been married for 33 years and have two adult children. Chaplain Clements has pastored Living Word Christian Church in La Crosse, Wisconsin since 1984.

* The Successful Death Notifications training manual may be purchased by contacting [email protected].

How to Increase Year-End Giving with Tax-Saving Strategies by Mark Helland

How to Increase Year-End Giving with Tax-Saving Strategies
Mark Helland

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC (www.edhcpa.com) which is located in Tulsa, Oklahoma. Mark specializes in audit, outsourced accounting and tax related issues for church and ministry clients across the United States. To obtain additional information on audit, outsourced accounting or tax return services for your organization, Mark can be contacted via email at [email protected] or by phone at (888) 893-1259 or (918) 488-0880.

Increase Year End GivingOne thing that every non-profit organization has in common is the need for ongoing donations and the end of the calendar year presents a huge opportunity. Year end is a time for donors to realize that they need to take steps to reduce their taxes and one of the few good ways left in the tax code to do this is via charitable gifting. 

While cash donations are obviously the standard, there are a couple other strategies that deserve some attention. With a little bit of planning and promotion, these ideas could help increase year end giving while helping your donors maximize their financial well being at the same time. Following are the strategies in a “ready made” article that you can distribute to your congregation or donor list:

Sample Article:

It is hard to believe that tax season is almost here again, but believe it or not it is right around the corner…. again. Since the end of the year is almost here, now is a great time to do some tax planning and charitable contributions are always a great way to reduce your tax bill while helping those in need at the same time.

While cash contributions are the most obvious way to create tax saving charitable donation write-offs, there are actually other strategies that can provide even greater tax savings for you.

Idea # 1:  Donate Appreciated Assets to Charity

An effective tax reduction strategy is to give assets that have appreciated in value over the years, such as stocks, exchange traded funds or mutual funds, directly to the charity of your choice. By so doing, you will get a deduction for the fair market value of the asset(s) donated and you will avoid ever having to pay capital gains tax on the appreciated asset(s). For taxpayers in higher income brackets, capital gain rates have increased for 2013 and new taxes related to investment income are now in effect (as a part of health care reform), so this strategy makes sense now more than ever. This strategy works best for assets that you plan to sell anyway and would then have to pay tax on the capital gain. Additionally, the strategy only applies to securities with long-term capital gains. Securities with short-term capital gains would not be eligible to receive a charitable donation for the fair market value at the date of the donation.

“XYZ Ministry” has a brokerage account set up and is able to accept this type of donation and would greatly appreciate your generosity. This strategy could also apply to other assets such as real estate but very specific and detailed rules such as obtaining an appraisal may apply. So, investments assets held in a brokerage account are the most ideal types of assets to employ for this strategy.

Idea # 2:  Donate to Charity from a Traditional IRA* (Taxpayers over age 70 and ½)

Another effective tax reduction strategy is to donate to charity directly from your IRA. The strategy is called the “QCD” rule and at it is extremely important to understand that at this point the strategy was only in effect until the end of 2013 and has not yet been extended for the 2014 tax year. However, there is some indication that congress may extend the strategy for the 2014 tax year. More to come on this, so if you are interested in doing the following strategy, contact your tax advisor for the most recent update.

The QCD rule strategy results in avoiding a required minimum distribution (“RMD”) being distributed to you, being included your income and of course, being taxed. In effect, the strategy also helps to deplete your IRA balance so that future required minimum distribution annual amounts are lower. Here is how it works – beginning at age 70½, you can have all or part of your RMD made directly from your IRA to a qualified charity (up to $100,000 per taxpayer, per year). The charity then receives the RMD instead of you and the qualified distribution will not be treated as taxable income by the IRS, in lieu of receiving credit for a charitable donation. RMD’s are complicated, so definitely consult a tax advisor to make sure the details of the RMD calculation and logistics are all carefully considered.

For Further Information:

If you would like assistance on how to take advantage these opportunities for charitable gifting, please let us know. We would happy to speak with you and we appreciate your generosity! For more information, please contact…

There you go! A ready-made article that you can put in a newsletter, bulletin or any other type of year end communication to donors. Feel free to copy and use this article. One thing to note though, if you do not currently have a brokerage account set up and you want to take donations of securities, you need a brokerage account ASAP. Without a brokerage account set up and ready to go to accept donations of securities, strategy #1 will be a disaster for you! Also, be ready for last minute decisions as many wealthy donors are short on time and decisions to donate securities are frequently made at the eleventh hour. Trust me, I know this from taking last minute calls on an annual basis on December 30th and 31st. Overall, this little bit of extra hassle might result in additional and potentially larger donations for your organization this year.

 

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

 

Is There Not a Cause?

This is not a time for the church to be passive, dormant, or timid. Instead of bemoaning the decay of the world system around us, the Word of God admonishes us to, “Do all things without complaining and disputing, that you may become blameless and harmless, children of God without fault in the midst of a crooked and perverse generation, among whom you shine as lights in the world” (Philippians 2:14-15). …read more

Cleaning Up After a Guest Minister

I am a new pastor at a small church, and met an evangelist through a friend. I felt he would be a good fit for our church. After he came, I realized he was little more “over the top” than what I expected, and it seems that more damage may have been done that the good that was accomplished. How do I follow up with what I feel was a big mistake on my part? What can I do to “clean up” now, and also avoid such situations in the future?