Health Care Reform and the Health Insurance Tax Credit
by Mark Helland

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark specializes in audit and tax related issues for church and ministry clients across the United States. For further assistance from Mark on this topic or for assistance on any other tax, accounting or church audit and compliance need, Mark can be contacted via email at [email protected] or by phone at (888) 893-1259 or (918) 488-0880.

After months of partisan debate, the “Patient Protection and Affordable Care Act” became law nearly two years ago, on March 24, 2010. This act is widely considered to be the most significant piece of medical insurance reform legislation in the past thirty years. Known generally as “health care reform” or “Obama Care” it is also highly complex and controversial, with major implications for the U.S. economy.

There is a lot of misinformation in the public domain as to what exactly is contained within the health reform act, so it is important to understand that the act does not directly provide for a government takeover of health care as seen in Canada or Great Britain. The intent of the act was to expand health insurance coverage to more Americans with the goal being that 95% of Americans will be covered. What makes the act so controversial are the logistics of how this will be accomplished. The provisions of the act will be phased in over nearly ten years so certain components are years away from going into effect while other components are already in effect. Since the provisions of the act go into effect in stages, I believe the easiest way to understand the major provisions of the act is to break them down chronologically. Following are some of the major provisions which will affect churches and ministries in the coming years:

Provisions which took effect in 2010:
More than a dozen features of the act have already taken effect, including:

1. Tax credits are available for small businesses that provide health insurance to employees. Even tax-exempt employers, such as churches or ministries can potentially qualify for these credits as well. A tax-exempt employer claims the refundable credit by filing a Form 990-T with an attached Form 8941 showing the calculation of the claimed credit. The amount of the credit cannot exceed the total amount of income and/or Medicare taxes the employer is required to withhold from employee wages for the year and the employer’s share of Medicare tax on employee wages for the year. This could be a tremendous benefit to churches that qualify.

2. Dependent children are now allowed to remain on their parents’ health insurance plans until age twenty-seven.

3. There is now a ban on health insurers setting lifetime maximum benefit limits on medical coverage.

4. Health insurers can no longer set pre-existing conditions limitations for children. However, insurers can still deny coverage altogether for individual coverage for children until 2014.

5. “High-risk insured pools” are to be established which would be open to applicants with medical problems already rejected by insurers.

Provisions taking effect in 2012 through 2013:

1. Effective for the 2012 tax year, employers are required to report the value of health insurance coverage provided to employees on each employee’s annual Form W-2. This reporting is for informational purposes only and does not affect tax liability, as the value of employer provided health insurance coverage continues to be excludible from an employee’s income. The ultimate intent of the W-2 reporting will be to track coverage values for the 40% excise tax on high cost/”Cadillac” medical plans which will begin in 2018. The medical coverage costs subject to this reporting include; medical plans, prescription drug plans, dental and vision plans and employee assistance plans, among others.

2. Tax laws will change in 2013 to help pay for the cost of the health reform act. Taxpayers will see the 7.5% of adjusted gross income floor on itemized deductions for medical expenses rise to 10% and “high-income households” will see their Medicare taxes increase. Individuals who earn more than $200,000 in wages and joint filers who earn more than $250,000 will pay an additional .9% in Medicare taxes. Additionally, a new 3.8% Medicare tax will apply to the unearned or investment income of “high income households”.

Provisions taking effect in 2014:

The year 2014 is the key implementation year for the most significant of the health insurance requirements in the act. The U.S. government will require most Americans to have health insurance in force by 2014. While the constitutionality of this portion on the act is being challenged by multiple states in the court system, at this point in time this is the law of the land. The provisions pertaining to employers are very complex and will require the help of a good health insurance agent to navigate all of the intricacies. As a broad overview, the key components of the health insurance requirement are as follows;

1. Health Insurance Exchanges – By no later than 2014, individual states must establish insurance exchanges through which small businesses/organizations will be able to pool together to buy insurance. If individual states do not comply, a federally operated exchange will be set up. Under the act, the term “small businesses/organizations” means those having no more than one hundred employees. However, beginning in 2017 even large employers may enter the exchanges. Policies offered through the exchanges would be required to cover a range of basic benefits and insurance companies participating in the exchanges may not deny coverage to anyone with a pre-existing condition. The purpose of the exchanges is to serve as a health insurance resource for individuals who are in transition between employment and self-employment or for small businesses who would otherwise lack a large enough base of employees to qualify for more favorable group health insurance rates.

2. Employer Mandate – Certain employers will be required to offer health insurance to employees or be subject to a penalty. Employers with more than fifty employees must provide them with qualified health coverage or pay a $2,000 penalty per employee. Those employers with less than fifty employees are not required to provide coverage, but it is important to note that the employees of such organizations would then be required to buy individual policies or be subject to individual penalty.

3. Penalties for Uninsured Americans – Under the act, individual Americans who are not covered by an employer plan and who fail to purchase health insurance are subject to an annual penalty of at least $95 or up to 1% of income, whichever is greater, with a cap of $695 per year.

Finally, in 2018 a 40% excise tax will apply to employers who offer high cost/“Cadillac” plans. The definition of such plans would be those health insurance policies with an annual cost of greater than the threshold amount of $10,200 for an individual plan and $27,500 for family coverage. The logic here is that employees who are provided with such all inclusive coverage tend to use health care services at a much greater rate than others with less generous policies.

Health Insurance Tax Credit:

For churches and ministries, I believe that the most intriguing (and unbelievable) aspect of the health care reform act/”Obama Care” is the tax credit for health insurance. Because churches and ministries are tax-exempt, it would seem that a tax credit would not be possible because there is no income tax paid to be offset by a credit. In other words, most credits are considered to be “non-refundable” credits as they must offset income taxes paid to be of any benefit. However, the health insurance tax credit is considered to be a “refundable” credit which does not have to offset income taxes paid, and even tax-exempt employers such as churches or ministries can potentially qualify for this credit. Amazingly, the health care reform act has provided for non-profit organizations to qualify for the health insurance credit as long as the organization has paid certain levels of employer matching contributions of Medicare tax. Following is a very condensed summary of the basic qualifications to qualify for the health insurance tax credit:

1. Your church or ministry organization must offer health insurance benefits to employees and must meet certain discrimination tests to ensure that health insurance coverage is not being “selectively” offered.
2. The organization must pay at least 50% of the cost of this coverage.
3. Next, there are two complicated calculations to determine the number of full-time equivalent employees (FTE’s) that your organization employs and the “average annual wages” of these employees.

Clearly, large churches and ministries will not qualify for this credit, but smaller churches and ministries need to consider whether or not they may be able to qualify. From our firm’s early assessment of the health care insurance credit, we believe that this credit could be a tremendous benefit to churches that qualify. For example, we recently worked with a mid-sized church that was able to qualify for a $22,000 tax credit for the year ended December 31, 2010. I would provide a strong word of caution though that this is not a DIY (“do it yourself”) project. The rules for this credit are complex and professional advice is an absolute necessity to correctly determine both eligibility for the credit and to accurately calculate the amount of the credit to which your organization may be entitled.

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark specializes in audit and tax related issues for church and ministry clients across the United States. For further assistance from Mark on this topic or for assistance on any other tax, accounting or church audit and compliance need, Mark can be contacted via email at [email protected] or by phone at (888) 893-1259 or (918) 488-0880.

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

Eight Ways to Guarantee Failure with Your Helps People
Marvin Yoder

Marvin and his wife, Leah, are the founding pastors of LifePointe Church in Mattoon, Illinois. Marvin is a graduate of Rhema Bible Training Center and is also enrolled in the MDiv Program at Oral Roberts University. Marvin has a rich ministerial background, having pastored several churches, working in Christian education, and traveling extensively as an itinerant minister. Prior to starting the church in Mattoon, Marvin was heavily involved in staff at Rhema, serving as an instructor, Dean, and as an Associate Pastor. Marvin has authored several books and study guides, including Movin’ On Up and The Traveling Minister’s Handbook. Marvin and Leah have three children, Christina Anne, Nichole Joy, and Audrey Danielle.

My Dad is 85 years old and still gets early up every morning between five and six o’clock to help milk cows. He has done that as long as I can remember. As kids growing up, we helped Dad with the chores every morning and evening.

I remember one morning I decided to sleep in. Some other kids had talked about that and I wondered how that would be. That morning I did not go out to the barn to chore at five o’clock like normal. I stayed in bed and thought, “This is great! Wow, this feels good!”

Wrong! (Did I ever get the surprise of my life!)

It wasn’t long before my Dad came upstairs and trained me that getting up at the right time was essential and definitely not optional! (By the way, I never did that again!)

Ministry is like farming. In both, someone has to see the big picture and provide leadership to obtain the desired results. Both require someone to be able to recruit and keep good people to help with clear expectations and guidelines given to them.

Some very anointed ministers are hard to work for. It’s not because they are intentionally mean or obnoxious to their staff or volunteers. It’s mostly because of neglect or because they fail to do certain things that enables their helps people to do their best.

In the Gospels Jesus both demonstrated and gave instructions that helping, growing, developing, and training others is necessary. Take a look at Jesus’ statement, “Can the blind lead the blind? Will they not both fall into a pit? The student is not above the teacher, but everyone who is fully trained will be like their teacher.”1 No one helping another can go beyond the capabilities or willingness of the leader they are serving. If the leaders don’t do certain things, the people helping them cannot and will not perform at a productive level.

Listed below are eight areas that some leaders and ministers neglect which will contribute to their staff and volunteer people failing to effectively help in their church or ministry.

1. Don’t lead by example.

All a leader has to do is tell their helps people what they should do even if it’s not what he does, right? A leader shouldn’t have to serve, but serving is expected of helps people, right?

No, that’s wrong because it’s unscriptural.

Jesus Himself demonstrated that the greatest would have to be servants in the kingdom of God.2 John Maxwell states that “we teach what we know and reproduce what we are.”3 St. Francis of Assisi said, “It is no use walking anywhere to preach unless our walking is our preaching.”4 So, if leaders want better service from their staff or volunteers, they should increase their own level of service and let their example trickle down to influence their helps people.

2. Don’t give helps people any job descriptions.

Shouldn’t leaders just watch their helps people to see if they are doing their job wrong? If they have a job description, wouldn’t they know what to do, and even do it better than the leader can?

Wrong again. This is like letting a blind man drive a car.

Jesus gave the twelve disciples and then seventy more a clear job description of what they were supposed to do before He sent them out in teams of two.5 The apostle Paul gave Timothy clear job descriptions for elders, deacons, and bishops.6 When a person has a clear picture in their mind of what they are to do, it improves their chances of doing it well. Often one of the first things a leader or minister should do is to clarify job descriptions when staff members or volunteers drift from what they are supposed to be doing for them.

3. Don’t establish a criteria or guidelines for choosing the right helps people.

Shouldn’t a leader use anyone who is willing, no matter what their abilities may or may not be for their staff or volunteer positions? If there’s a problem caused by one of the willing volunteers who really doesn’t have the necessary abilities to do the job, shouldn’t a leader just tell people that God loves everyone the same and He will fix all of the problems?

Wrong way to do it. Great prescription for failure!

Some churches use whoever shows up in whatever area they want to do something. However, by doing so, a leader or minister may be inviting trouble into their own organization. Notice that Moses chose men with certain characteristics to help him lead Israel to the Promised Land, i.e. competent, God fearing, and hating covetousness.7 Also, the Apostles in the First Church at Jerusalem chose men who had good reputations, full of the Holy Spirit and had wisdom to be deacons.8 Wayne Cordeiro said, “Don’t wait for volunteers to somehow magically appear uniformed and ready for duty. Challenge men and women you think would fit.”9 Thus it would seem that it is the leader’s responsibility to define certain guidelines for choosing the people for the various positions within their church or ministry.

4. Allow helps people to put their own agendas and programs in place.

God is no respecter of persons—shouldn’t the helps people have as much to say about how to run the church or ministry as the leaders do? After all, since they have the same Holy Spirit as the leader does, wouldn’t they always know what to do?

Wrong again. Perfect recipe for chaos!

In every organization someone has to be the leader. In churches and ministries, part of a leader’s job is to use the wisdom and knowledge God has given him to set agendas (or define the vision) and outline programs within their ministries. Don Shula said, “"A river without banks is a large puddle."10 There is no direction or progress in the organization without defining the way to go. This does not mean that leaders are not receptive to ideas and suggestions from their helps people for new programs but they should all fit within the framework of the agenda set by the leader.

5. Never check up or demand accountability of helps people.

Regular communication with the helps ministry is to be avoided at all costs . . . right? Shouldn’t a leader expect his staff and volunteers know what they want done by osmosis or a word of knowledge from the Holy Spirit? As Christians, surely they will always do the right things, won’t they?

Wrong. Sounds like a great way to be surprised!

In the parable of the unjust steward, when the master found his steward was stealing from him, he fired him. Jesus went on to say that those who are faithful in little will be faithful in much, and those who are faithful in what belongs to another can be entrusted with their own.11 But the question is, how does a leader know if their staff is faithful in the little details or in the things of the ministry unless they check up on them and hold them accountable? It is like one minister said, “With people you get what you inspect; not what you expect.”  Leaders should do their best to believe the best in their people, but also use wisdom in putting accountability systems in place.

6. Don’t offer any training or education for helps people.

If staff and volunteers have been in a ministry or church for any length of time, they ought to know how things are done without a leader having to tell them, and if the Lord wants them to know anything else He will tell them. Isn’t that right?

No, that idea is wrong, too.

Continual or repeated training is necessary in working with people. Generally, people intend to do well, but they either forget, or use their own ideas, or simply don’t understand the importance of doing their tasks the right way. The poet Henry Van Dyke stated, “There is a loftier ambition than merely to stand high in the world. It is to stoop down and lift mankind a little higher.”12 Thus, leaders and ministers have the opportunity to take people who are often not self-starters, and encourage them with things like training opportunities, getting more education, or getting fresh ideas from others who do similar things. As the leaders help their staff and volunteers, the organization will reap the benefit of having better people.

7. Give no opportunities for helps people to think on their own.

After all, it’s the leader’s organization, isn’t it? Helps people need to learn that the leader is in charge and it’s “his way or the highway”. . . right? Since God put the leader in charge, doesn’t that mean the leader always gets to say how it is?

Wrong idea about how ministry works in the kingdom of God.

In the children’s movie entitled “The Aristocats” there is a scene where two dogs are lying by a haystack, and one says to the other, “A motorcycle is coming.” The other dog responds by saying, “I’m the leader! I’ll decide what it is.” He listens a little bit and then turns to the first dog and says, “A motorcycle is coming.” Unfortunately, some leaders and ministers are like that when it comes to accepting ideas from their staff or volunteers. If it’s not their idea, they aren’t interested.

Wise leaders open up a whole new vista of possibilities by setting up specific times or systems in which their people are encouraged to give their input into areas of the organization. Laurie Beth Jones said, “Leaders who teach and then train their people to think unusually—to think ‘outside the box’—will have a pool of talent to draw from when times get hard.”13

8. Never give credit or praise to staff or volunteers.

A leader should never talk about how good their staff or volunteers are, and especially not commend their helps people from the pulpit. Leaders should not give credit or share the rewards of the ministry with them . . . right? Certainly, if any honor would be given, it should be to the leader, and not to the helps people . . . right?

Wrong. Sounds like a great way for as leader to end up doing it all himself!

Coach Bear Bryant said, “There’s always just three things I say: ‘If anything goes bad. I did it. If anything goes semi-good, we did it. If anything goes real good, they did it.’ That’s all it takes to get people to win.”14 People will gravitate to where they are praised. Someone once said, “Even a dog goes where he is appreciated.” Most people are starved for praise, and when a leader does give credit or praise to his helps people, it creates loyalty to the leader and helps to motivate the people to continue doing a great job!

Summary . . .
Several years ago, President George H.W. Bush was being interviewed by news reporter Sam Donaldson while running for re-election. It was well known that Donaldson did not care for President Bush, and in the interview Donaldson fired three or four vicious accusations at President Bush about his presidency. President Bush’s response was memorable…with a pointed finger for emphasis, he replied firmly, “Wrong! Wrong! Wrong!” and then went on to defend his presidency and was able to finish the interview successfully.

Sometimes leaders and ministers have to be courageous and take the first step of change by confronting the existing ideologies and practices within their churches and ministries and say, “Wrong! Wrong! Wrong!” Then take another bold step and identify what to do next that will help achieve the desired results.

God is Good, but is He Nice?
By Rev. Walker Schurz

Walker and Haley Schurz have lived and ministered in Southern Africa since 1994. After graduating from Oral Roberts University they attended Rhema Bible Training Center and graduated in 1991.

Their ministry, Africa Outreach, is strategically based in Lusaka, Zambia and extends to many of the surrounding nations such as South Africa, Botswana and Mozambique. God has blessed them with a great ministry team to reach the estimated 90% of pastors in Southern Africa who have not had any formal Bible training. In addition to their ministry through Africa Outreach, Walker and Haley pastor Miracle Life Family Church in Lusaka, Zambia.

I’ve had the privilege of being with Walker and Haley twice in Lusaka and seeing their great work.  God’s hand is upon them and their work.  Please take a moment to learn more about their ministry at www.africaoutreach.org.

As we walk through our Christian life, hopefully we will see more and more of God and who He is. Moses desired to see God and now we can see God’s fullness in the light of His son Jesus. We may miss out on experiencing a part of God’s nature if an aspect of Him remains clouded to us through ignorance. Unfortunately, some Christians do not realize that God is the one who heals us, provides for us and leads us by His Spirit. It is a wonderful day when the eyes of our understanding become a bit more enlightened so that we know Him better.

I recently heard a minister on a CD recount a conversation that she had with a friend. Her friend mentioned an elderly man that reminded her of Jesus because he was “so nice.” The minister replied that in reading the gospels, “nice” was not a word she associated with Jesus.

I thought I would turn off the CD as my internal heresy meter was beeping wildly – surely God is nice. I then accepted her challenge to read the gospels, looking for the conversations Jesus had with people. I then identified each conversation as “nice” or “not-so-nice.” I was amazed at the strong language Jesus used towards both hard-hearted Pharisees and disciples whom he called his friends.

Peter alone was told:

• "Get behind Me, Satan! You are an offense to Me, for you are not mindful of the things of God, but the things of men." (Matt. 16:23)

• "Assuredly, I say to you that this night, before the rooster crows, you will deny Me three times."  (Matt 26:34)

• Then He came to the disciples and found them sleeping, and said to Peter, "What! Could you not watch with Me one hour?” (Matt. 26:40)

• Instantly Jesus reached out his hand and grabbed him. "You don’t have much faith," Jesus said. "Why did you doubt me?”  (Matt. 14:31)

Why did Jesus say all of these things to Peter? Because in each situation it was the absolute truth. John 1:14 tells us that Jesus was full of grace and truth. Jesus never hurled insults at people and later had to go back and apologize, like we have to do on occasion. Every word He spoke to someone was not only the truth, but motivated from a heart of love. Truly, whom the Father loves, he corrects.

God loves us enough to tell us the truth. Many times, the quickest path to change is to face reality. Jesus was and is today a living defining moment. He deals with our motives and the matters of our heart so that anything that is holding us back from His best can be dealt with in the light.

After seeing Jesus in this reality, I became aware of how many times I avoided truth that might hurt or make me squeamish. I only wanted God to say things that would make me feel warm and well, . . “nice” on the inside. I had missed out on such an important part of God’s nature. By ignoring and discounting the facts about some of my shortcomings, I was insuring that they followed me into my future.

God needs to bring truth into our lives because we suffer from the terrible human condition of perspective. Without outside assistance, I only see things from my point of view. God tells us that every way of a man is right in his own eyes (Prov. 21:2). Because our eyes don’t always give us a true picture of reality, we need to hang around God to get His completely accurate perspective. Anyone who has raised a teenage son can concur with the expression, “we don’t smell our own stink.”

As I began to accept this part of God’s nature, truth and light came my way more than ever before. I heard truth spoken to me from a variety of sources: my wife, kids, employees, church members and friends. Some of these reality checks were not very sugar coated. My knee-jerk reaction was to hit back or deflect. Upon further review, I realized, so much was true.

Then and only then did I see the Holy Spirit begin to work in my heart to bring true and lasting change. It is now so thrilling to see areas of neglect and fear become strong and functional by God’s grace. As a leader, I desire to grow as my development will be multiplied through the lives of others. I invite you to see this wonderful aspect of God’s character and enjoy the life change that will come your way.

God’s Plan for You: A Future and a Hope
Pastor Tim Gilligan

Solomon was about to assume the throne of his father David, and he knew he needed help. So when the Lord appeared to Solomon one night and asked him what he desired most, the young man asked for only one thing: divine wisdom to help him lead the nation of Israel. Pleased with Solomon’s answer, God granted his request.  In fact, Solomon went on to become the wisest man who ever lived!

Solomon discovered a crucial key to understanding the ways of God during his unparalleled pursuit of wisdom. Let’s focus on that key as we seek ways to walk in the fullness of God’s plan for our lives. It is found in Ecclesiastes 3:1:

To everything there is a season, a time for every purpose under heaven. 

· A time to be born and a time to die.

· A time to plant and a time to pluck what is planted.

· A time to break down and a time to build up.

· A time to weep and a time to laugh.

· A time to mourn and a time to dance.

· A time to cast away stones and a time to gather stones.

· A time to embrace and a time to refrain from embracing.

· A time to gain and a time to lose.

· A time to keep and a time to throw away.

· A time to tear and a time to sew.

· A time to keep silence and a time to speak.

· A time to love and a time to hate.

· A time of war and a time of peace. 

The principle is simple but profound: As we pass through life on this earth, we’re going to pass through seasons. Solomon’s list of seasons is obviously a partial one; however, we can see that he included a number of negative things. There is good reason for that. As long as we live in this natural realm, we will all have to deal with circumstances that we’re not real thrilled about.  Solomon gives us the key for dealing with the negative effects ― we must seek to understand the times and seasons of our lives.

We may as well face it ― while we’re on the earth, we will have challenges. Jesus confirmed this in John 16:33. I once listened to a Christian song that talked about the devil not bothering us anymore. I had to listen carefully to make sure it wasn’t talking about dying and going home to be with the Lord, because that’s the only way the devil won’t bother us any longer! We have an enemy who absolutely hates our guts! We remind the devil of God. God has “wired” us with gifts, callings, and anointings that reside within us. The enemy sees the God-potential in us, and he hates it with a passion. Therefore, he is always looking for ways to steal, kill, and destroy everything good in our lives. However, you can’t blame the devil for everything bad that happens to you. The truth is, we sometimes experience problems because none of us have a perfect walk with God, and we forget that we don’t get sand spurs when we stay on the sidewalk. In other words, we take a wrong turn that creates a mess!  It’s important to identify the times we’ve made the mess and immediately look for a way to get back on the road according to God’s direction for our lives. 

Whatever the source of our problems, it is so important that we grasp the principle that Solomon discovered: Our lives are lived in seasons. I’d like to share with you six points to remember about seasons. How we relate and deal with these seasons will determine the quality of our lives.

1. Don’t get stuck in a season.

Whatever happened to you in the past, no matter how unfortunate it was, you need to leave it in the past, or it will create all kinds of problems in your future.

2. Don’t miss a season.

Another definition for the Hebrew word moed, which is translated “season” in Genesis 1:14, is an appointment or a fixed time. As I was pondering the definition of “season,” the Lord ministered this principle strongly to my heart: Since a season is an appointment, you have to be cautious regarding “disappointments.” If you experience a disappointment and you don’t handle it right, it can cause you to miss your divine appointment. If that happens, you have to make sure you get “reappointed” to the season you missed and the divine assignment you were to fulfill.

3. Never fail to reap a harvest from every season.

You should always gain something of benefit from anything you go through. You should come out of every situation with greater faith, greater trust, and a greater heart of gratitude. You need to come out with lessons learned and an added measure of wisdom gained from experience. As one minister put it, even an old, blind pig will find an acorn now and then if he works at it! Make sure you don’t come out of a season with just any kind of harvest; it has to be the right harvest. As you determine to gain something good from each season, you will go from faith to faith, as the apostle Paul talks about in Romans 1:17.

4. Enjoy what you can in every season.

Some seasons are much easier to enjoy than others, but you should always look for ways to enjoy every season of life that you go through. There is something to enjoy in every season, no matter how unpleasant it seems to be!

5. Don’t grow weary of doing good in the midst of a season.

God’s command in Galatians 6:9 tells us that if you don’t lose heart, if you don’t cave in, if you don’t give up and quit ― then you will reap a harvest of blessing. You have to continue to do the right thing, and you can’t grow weary in doing it. Weariness gives you the temptation to quit at a time when pressing on toward the next season matters the most. You have to apply some energy to moving obstacles that stand in your way, and you have to release your faith by speaking and acting on what you believe.   

6. Monitor your seasons.

It is your responsibility to monitor your seasons and make sure anything that is carried over to the next season is positive. Don’t allow yourself to carry past garbage, bad attitudes, hurts, offenses, sinful habits, and so forth, into the next season of your life.  You have to stay alert and spiritually awake at all times, working hard while trusting God to order your steps. Don’t just walk through life without making any effort to understand the times and seasons of your life. Be very purposeful in how you live. Ask yourself, Where am I right now? What is in my life that is not part of God’s plan for me? If you identify things in your life that shouldn’t be there, don’t let those negative things define your life ― assign them to a season. Then refuse to let that season go on forever. Start looking for the exit door and get out of there in a hustle!

Our steps are to be ordered by the Lord, so we can’t just roll down any old path we want to, or accept everything that comes our way. We can’t just say, “This is my lot in life, and that’s just the way things will be.” We have to make the decision, “This is not my lot in life. I am not a loser. I am not limited!”

You have much to do with the duration of the seasons you go through. You can extend a good season or help to possibly shorten a bad one. You can wander in the wilderness for forty years if you want, doing your own thing, or you can cooperate with the Lord and maybe turn it into a ten-day trip.

Refuse to grow weary or stay disappointed. Do the right thing with energy. Determine never to leave a season empty-handed. Work hard. Trust God. Obey God. And whenever something negative comes your way, label it with a mental sign that declares, “This is just a season! I’m moving on to my future and hope in God!   

Tim Gilligan is the founder and Senior Pastor of Meadowbrook Church, which is located in Ocala, Florida and was established in 1989. 

Tim is known for teaching and illustrating the uncompromised truth of God’s promises, which are the keys to victory in every area of life, and has authored four books — Playing for Keeps, Your Word and Your Work, Seasons, and Transitions.

By using practical methods to communicate the Good News, Meadowbrook Church continues to grow with a current weekly attendance of nearly 4,000 members. 

The Life of Faith television broadcast was first launched in 1998 and airs locally. Live broadcasts and archives of Sunday morning and Wednesday evening services are accessible via the internet at www.mbcocala.com.

Tim serves as the Regional Director for AFCM (Association of Faith Churches and Ministers).

Tim and his wife Alicia have five children and reside in Ocala.

God’s Heart for the World
Pastor Mark Brazee

For more than 30 years, Pastors Mark and Janet Brazee have traveled throughout the world sharing the Word of God and the Spirit of God. Together they’ve shared the powerful truths of faith and healing in more than 50 nations.

Today Mark and Janet pastor World Outreach Church in Tulsa, Oklahoma, where they base their ongoing outreach to the world. The Brazees still travel as the Lord leads, and they are raising up a congregation who share their passion to reach Tulsa and the world.

The couple has also founded DOMATA School of Ministry and DOMATA Advanced School of Ministry, a Bible training school for ministers, located in Tulsa, Oklahoma.

Missions is the heart of God for God so loved the world—the entire world. As a minister and as a believer, we have one great commission—go into all the world and preach the Gospel to every creature. Building a ministry is fine, but that is not our calling. Building large churches, beautiful buildings, retirement centers and television ministries are all good things to do. But all this falls down the priority list after first of all going into all the world to preach the Gospel to every creature. Whether we are called as a frontier evangelist or a local family church pastor, our calling is first of all to missions.

Missions is such an important vision in the heart of God that it is almost a tangible thing—it can be taught, but it is better caught. I have been consumed with world missions since January 1975, when I had the privilege of spending a week at Lakewood Church in Houston, Texas, under the influence of Pastor John Osteen. When he walked on this earth, he carried the world in his heart. It was so tangible in his church that without even hearing messages specifically on missions, I caught it.

Now after 31 years of ministry, I can look back and see many things I learned the easy way and lots more I learned the hard way. My wife, Janet, and I have traveled the nations for 20 years and now pastor a church with a wonderful congregation also consumed with missions. In fact, we still travel to the nations on a regular basis. But now we’re able to look from the aspect of the “goer” and also the “sender,” and I see things I wish I had known much earlier in ministry.

As an itinerant minister in America and abroad, one of my greatest suggestions for others in the same type of ministry is to connect tightly with a local church that believes in you, believes with you, and believes for you. Being on the field with a church family “holding the ropes” is something we now experience when we go and something we provide for others as they launch out. In the book of Acts the apostles knew to return to their own company when they ran into trouble. A company is not just a group of ministers, it is a group that believes in each other and will pray “instantly and earnestly” in each other’s behalf.

Let me tell you about one missionary. He launched out from his home church with his family to live in another nation, but after a period of time returned home defeated and discouraged. The missionary slipped into a service on a Sunday morning but heard no mention of missions and no prayers for those laboring in the nations. The church was enjoying the presence of God and the Word of God and was busy fulfilling their local vision. After the service the missionary talked with the pastor and respectfully said, “Now I know why we floundered and eventually failed on the mission field. We went into a dark place to pull others out, and no one held the ropes.”

That’s why in our church every time a person, family or group leaves for a nation or goes on a short term trip we call them up during a Sunday morning service to pray for them. Afterward the congregation comes from all directions to throw money at their feet to help them go. But it doesn’t stop there, as we have prayer groups who consistently “hold the ropes” for them while they are gone. It makes all the difference in the world—literally. When my wife and I travel within the U.S. or internationally, we also have our church family behind us. This prayer support is the difference between night and day.

On the other side of things, as a pastor it is a challenge—and a mandate—to keep a vision for the world in the local church. The path of least resistance is to be self centered and focus through life with tunnel vision. Yet, our job is to touch the world, not just our city or our community.

Pastor John Osteen once said to me, “You’ll never touch the world without a power base.” So as a pastor, my job is to lead, feed and seed. To lead doesn’t mean to coach from the sidelines, but to lead by going somewhere first. Our churches will end up being a carbon copy of us because “such as I have, give I thee.” If we want our churches to pray, we need to be pray-ers. If we want our churches to worship, we must be worshippers. If we want our congregations to go into all the world, we must go there first. In other words, what we are they will become.

To feed doesn’t just mean to write a sermon for each Sunday service; it means to feed, watch over and protect. Then to seed means to plant vision in the people. Yet to do that, we can’t simply sit down and brainstorm, we must spend time in the presence of God and catch from heaven the vision God has for our church. One thing we can know for sure: If a vision comes from God, it will be very strong on missions. As one great missionary statesman said, “the mission of the church is missions.” And the light that shines the farthest will shine the brightest at home.

Fulfilling God’s Vision – Four Things a Church Needs
By Pastor Michael J. Burns Pastor

Mike is the founding pastor of Christian Joy Fellowship in Bellmore, Long Island, New York. He founded the church in July 1984 after graduating from Rhema Bible Training Center in 1981. He and His lovely wife Cynthia, also a 1981 graduate from Rhema, have been married for 21 years and are the proud parents of their Son, Christopher. For further information please visit their website at www.cjoy.org.

Vision is the fuel that keeps God’s people working together to accomplish Kingdom purposes!

Isaiah 65:8
Thus saith the LORD, As the new wine is found in the cluster, and one saith, Destroy it not; for a blessing is in it: so will I do for my servants’ sakes, that I may not destroy them all. (KJV)

NOTE: There are several examples here…

1) New Wine – This is a type of God’s Holy Spirit, His Presence and His Anointing!
2) The Cluster – Specifically this is speaking about the effect of the whole being greater than the individual or what is known as Synergy.

The history of Synergy goes back to the invention of the Jet engine. Actually the technology existed long before they were able to make use of its explosive power. The problem was that they couldn’t find a single metal strong enough to endure the intense heat produced by the Jet engine without breaking down and melting. Until one day someone suggested combining different metals together to see if they would have a greater ability to withstand the intensity of the heat. Low and behold it worked! That is where alloy metals were developed and synergy was revealed. Synergy simply says, “The effect of the whole is greater than the effect of the individual parts!”

A Cluster is NOT food to Eat, but Wine to Drink!!!

3) A Blessing – One grape doesn’t give you enough juice to bless anyone but you. There is a measure of blessing in one grape, but the real blessing is in the whole cluster! [The Pastor is one Grape – I am NOT a cluster by myself – You are NOT a cluster by yourself – We are a cluster as we stand together!]

There Are 4 Things a Church Needs to Successfully Fulfill God’s Vision:

#1 – A Spirit of Excellence – PROCLAIMS THE VISION!

Daniel 6:3
Then this Daniel was preferred above the presidents and princes, because an excellent spirit was in him; and the king thought to set him over the whole realm. (KJV)

NOTE: That Daniel was PREFERRED Above all others! WHY? “Because an ‘Excellent Spirit’ was in him”.

Excellent = Pre-eminent, Surpassing, Extreme, Extraordinary!

As a result of Daniel’s Excellent, extraordinarily extreme spirit, the King thought to set him over the whole realm!!! THAT’S PROMOTION and a POSITION OF INFLUENCE!

Here’s the Bible Description of Daniel’s Excellent Spirit…

Daniel 6:4
Then the presidents and princes sought to find occasion against Daniel concerning the kingdom; but they could find none occasion nor fault; forasmuch as he was faithful, neither was there any error or fault found in him. (KJV)

Edwin Bliss once said, “The pursuit of Excellence is gratifying and healthy. The pursuit of perfection is frustrating, neurotic and a terrible waste of time.”

Brian Harbour picks up on this theme in Rising Above the Crowd: “Success means being THE best. Excellence means being YOUR best. Success, to many, means being better than everyone else. Excellence means being better tomorrow than you were yesterday. Success means exceeding the achievements of other people. EXCELLENCE MEANS MATCHING YOUR PRACTICE WITH YOUR POTENTIAL!”

Booker T. Washington once said, “Excellence is to do a common thing in an uncommon way.”

#2 – A Spirit of Servitude – PROMOTES THE VISION!

Matthew 20:25-28
25 But Jesus called them unto him, and said, Ye know that the princes of the Gentiles exercise dominion over them, and they that are great exercise authority upon them.
26 But it shall not be so among you: but whosoever will be great among you, let him be your minister.
27 And whosoever will be chief among you, let him be your servant:
28 Even as the Son of man came not to be ministered unto, but to minister, and to give his life a ransom for many. (KJV)

ILLUSTRATION – (D. L. Moody Story of the Northfield Pastor’s Conference where he had a large group of European Pastors who came and between meetings as they went to their rooms to rest, took their shoes off and after European custom, left them in the hall for the hall servants to shine them. This was America and Moody who saw this and understanding their custom decided to serve them when no one else would and he shined all of these pastors shoes. It provoked others to follow his example of servanthood! Only an unexpected friend who showed up and saw Moody doing this was able to tell the story because Moody never did!)

ILLUSTRATION – Mother Theresa was cleaning out the wounds of a leper one day when a News photographer, who was doing a photo story on her ministry in India among the lepers, was watching in disgust through the lens and said, “I wouldn’t do that for a million dollars!” To which Mother Theresa replied, “Neither would I!”

#3 – A Spirit of Commitment – PRACTICES THE VISION!

Philippians 3:12-14
12 Not as though I had already attained, either were already perfect: but I follow after, if that I may apprehend that for which also I am apprehended of Christ Jesus.
13 Brethren, I count not myself to have apprehended: but this one thing I do, forgetting those things which are behind, and reaching forth unto those things which are before,
14 I press toward the mark for the prize of the high calling of God in Christ Jesus. (KJV)

There are 3 Areas of Commitment We Need;

A) A Heart Commitment. Not a Divided Heart!

Hosea 10:
2 Their heart is divided; now shall they be found faulty: he shall break down their altars, he shall spoil their images. (KJV)

This is the root of division – ‘di’ meaning 2 and we know what vision means, so division literally means 2 visions. When marriages fail or business partners split or church members leave a church it is usually a result of each having a different vision for that marriage, business or church.

Amos 3:3 says, ‘Can two walk together except they be agreed?’

Dr. Edwin Louis Cole said, “Agreement is the place of power and all disagreement leads to powerlessness!”

B) A Mind Commitment. – I like to say that the mind is the arena within which many a believer has lost the battle over their commitments.

Hebrews 12:3 states, “For consider him that endured such contradiction of sinners against himself, lest ye be wearied and faint in your minds.”

ILLUSTRATIONS – Perhaps you remember the story in the former Soviet Union of the underground church members who were meeting secretly when one day, during a secret worship service, the door was kicked in and the KGB showed up with AK-47’s in hand. They threatened everyone at the meeting to deny their faith in Christ or to face immediate imprisonment and possible execution. Several fled the meeting place. Again, the threats were repeated and more left. Finally, when the remaining committed believer’s were left the KGB officials took off their coats and said, “Okay, now that the phonies are gone, let’s have church!”

Nehemiah 4:6
So built we the wall; and all the wall was joined together unto the half thereof: for the people had a mind to work. (KJV)

1 Chronicles 28:9
And thou, Solomon my son, know thou the God of thy father, and serve him with a perfect heart and with a willing mind: for the LORD searcheth all hearts, and understandeth all the imaginations of the thoughts: if thou seek him, he will be found of thee; but if thou forsake him, he will cast thee off for ever. (KJV)

Psalm 110:3
Thy people shall be willing in the day of thy power, in the beauties of holiness from the womb of the morning: thou hast the dew of thy youth. (KJV)

C) A Financial Commitment.

Matthew 6:21
For where your treasure is, there will your heart be also. (KJV)

Weymouth’s Translation – V. 21 – “For Where your wealth is, there also will your heart be.”

Another way to say it is, ‘For where your treasure is NOT, there will your heart NOT be also’. There are 2 books that reveal much about people and their priorities, their Date book and their Check book! These 2 books reveal how people spend their Time and Money. If they are investing their time and money in the church then that would be an indication that their heart is in God’s house. Wherever you spend your time and money is where your heart is at!

Malachi 3:8-10
8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.
9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.
10 Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. (KJV)

#4 A Spirit of Prayer – PRAYS THE VISION!

In 1 Corinthians 1:10, Paul exhorts the church in this… “Now I beseech you, brethren, by the name of our Lord Jesus Christ, that ye all speak the same thing, and that there be no divisions among you; but that ye be perfectly joined together in the same mind and in the same judgment.” (KJV)

James 5:16b
The earnest (heart-felt, continued) prayer of a righteous man makes tremendous power available – dynamic in its working. (AMP)

Praying in line with the vision God has deposited in the heart of the leader cannot be overemphasized. In Verse 17 Elijah prayed for the rain to fall again! We should pray for the rain of God’s presence to fill us, our church and our land!

A Prayer for the Future

Disturb us, Lord, when we are too well pleased with ourselves, when our dreams have come true because we have dreamed too little, when we arrive safely because we have sailed too close to the shore.

Disturb us, Lord, when with the abundance of things we possess, we have lost our thirst for the waters of life; having fallen in love with life, we have ceased to dream of eternity; and in our efforts to build a new earth, we have allowed our vision of the new Heaven to dim.

Disturb us, Lord, to dare more boldly, to venture on wider seas where storms will show your mastery; where losing sight of land, we shall find the stars. We ask you to push back the horizons of our hopes; and to push into the future in strength, courage, hope, and love.

Sir Frances Drake Quoted in OC Missionary Prayer Letter of Jeanie Curryer, September, 1997

Closing Thought – While there are numerous things I could have focused on these 4 areas are vitally important to the fulfillment of the vision God has given us as a church or to me as a Senior Leader. May we all strive to develop our ministries and churches in the Spirit of Excellence which Proclaims the Vision, the Spirit of Servitude that Promotes the Vision, the Spirit of Commitment that Practices the Vision and the Spirit of Prayer that Prays the Vision.

The Forgiving Power of God
By Pastor Michael Cameneti

Faith Family Church
Canton, OH As a Christian, there is not a sin that you can commit that God cannot forgive. God is so full of mercy and compassion toward His children that He will never get to a place where He stops loving you. Lamentations 3:22-23 tells us, “It is of the LORD’S mercies that we are not consumed, because his compassions fail not. They are new every morning: great is thy faithfulness.”

And notice Isaiah 43:25, “I, even I, am he that blotteth out thy transgressions for mine own sake, and will not remember thy sins.” When you sin, and you confess your sin to God, that sin is now under the blood of Jesus (I John 1:9), and God forgives you. He doesn’t even remember your sin; you’ve been washed clean and stand blameless in His eyes. Aren’t you thankful for the forgiving power of God? Do you wish people showed that same type of mercy and forgiveness toward one another? Well, as Christians, we are instructed to do just that, and the only way to truly understand how to do so is to first understand how God forgives us.

A Sinner Forgiven
First, let’s look at the sinner or unbeliever (one who has not received Jesus as Lord). The main sin a sinner has committed is separation from God. Therefore, a sinner just needs to change his lordship. Notice Romans 10:9-10, “That if thou shalt confess with thy mouth the Lord Jesus, and shalt believe in thine heart that God hath raised him from the dead, thou shalt be saved. For with the heart man believeth unto righteousness; and with the mouth confession is made unto salvation.” When a sinner confesses Jesus as Lord, he turns from serving himself to serving God. The very moment confession is made unto salvation, the sinner is now a believer – a new creation – and his past is forgiven. II Corinthians 5:17 says, “Therefore if any man be in Christ, he is a new creature: old things are passed away; behold all things are become new.” That is why sinners do not have to confess all that they’ve done prior to calling on the Name of the Lord. That’s great news for a new believer!

A Believer’s Sins Forgiven
When a believer sins, he must go to God and ask forgiveness for the sin that he has committed. I John 1:5-9 reads, “This then is the message which we have heard of him, and declare unto you, that God is light, and in him is no darkness at all. If we say that we have fellowship with him, and walk in darkness, we lie, and do not the truth: But if we walk in the light, as he is in the light, we have fellowship one with another, and the blood of Jesus Christ his Son cleanseth us from all sin. If we say that we have no sin, we deceive ourselves, and the truth is not in us. If we confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness.” When a believer confesses his sin to God, God is faithful and just to forgive, and the blood of Jesus cleanses the believer from unrighteous deeds. Now, that’s not a license to live any old way we want to live, but when we do slip, God is faithful to forgive. Praise God!

Christians Forgiving One Another
Understanding now how God forgives us, let’s look at how we are to forgive one another. I like this example from the book of Matthew. In Matthew 18:21-22, Peter approaches Jesus to ask him how often he should forgive someone who sins against him: “…Lord, how oft shall my brother sin against me, and I forgive him? till seven times? Jesus saith unto him, I say not unto thee, Until seven times: but, Until seventy times seven.” That’s 490 times…in one day! Most of us would agree that we’ve probably never had to forgive someone that many times in one day, but the point made is this: Our forgiveness should never be exhausted. We should be willing to forgive – always.

In Matthew 18:23-27, Jesus explains the powerful significance of forgiveness in a parable: “Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants. And when he had begun to reckon, one was brought unto him, which owed him ten thousand talents. But forasmuch as he had not to pay, his lord commanded him to be sold, and his wife, and children, and all that he had, and payment to be made. The servant therefore fell down, and worshipped him, saying, ‘Lord, have patience with me, and I will pay thee all.’ Then the lord of that servant was moved with compassion, and loosed him, and forgave him the debt.”

In this parable, the king represents God, and the servant represents Adam. Here is a man (Adam) who owes an immense debt that he’ll never be able to pay, but the king (God), moved with compassion toward him, forgave him his debt and loosed him – set him free. In the same way, when we call on the Name of the Lord to be saved, we are forgiven our incalculable debt and are set apart as children of the King with heaven as our home. Praise God!

Now, notice the rest of the parable: Matthew 18:28-35, “But the same servant went out, and found one of his fellowservants, which owed him an hundred pence: and he laid hands on him, and took him by the throat, saying, ‘Pay me that thou owest.’ And his fellowservant fell down at his feet, and besought him, saying, Have patience with me, and I will pay thee all. And he would not: but went and cast him into prison, till he should pay the debt. So when his fellowservants saw what was done, they were very sorry, and came and told unto their lord all that was done. Then his lord, after that he had called him, said unto him, ‘O thou wicked servant, I forgave thee all that debt, because thou desiredst me: Shouldest not thou also have had compassion on thy fellowservant, even as I had pity on thee?’ And his lord was wroth, and delivered him to the tormentors, till he should pay all that was due unto him. So likewise shall my heavenly Father do also unto you, if ye from your hearts forgive not every one his brother their trespasses.”

Now we see that the man who had been released of his great debt refused to show mercy toward the fellow servant who owed him pennies by comparison; he took the man by the throat and had him cast into prison! What happened? He completely ignored the fact that he, himself, had been released of his debt. He was consumed with the fact that the fellow servant owed him and demanded payment.

Do you realize that when you refuse to forgive people for sins they commit against you that you are acting just as this servant did in the parable? And just as he was handed over to the tormentors, unforgiveness will breed torment in your life. It is destructive and profits you nothing but sorrow and heartache.

As individuals, and as the Church, we must forgive one another the same way God forgives us. Yes, we are human, and most likely we will remember a number of the sins against us, but we must forgive and not cast judgment on one another. In being obedient to forgive, it takes the sting away of the wrong done to us and enables us to live peaceful lives in position to fulfill the plan of God.

I like the definition Bullinger’s Greek Lexicon Dictionary gives for “forgive”: “to treat the guilty party as though they never sinned.” This is how we are to treat other people who have sinned against us; we are not to hold them in bondage to try and repay a wrong done to us. Love covers a multitude of sins; it takes no account of wrongs done to it.

No matter the severity of the offense, God’s forgiving power is available to all of us. Let’s embrace it and cause our lives and our church to be in unity and peace.

*Scripture references are King James Version unless otherwise noted.

Fingertips on Glory Pastor Kenneth W. Hagin

Kenneth W. Hagin, President of Kenneth Hagin Ministries and pastor of RHEMA Bible Church ministers around the world.  Rev. Hagin began preparing for his call to ministry—a ministry that now spans 50 years—at Southwestern Assemblies of God University. He graduated from Oral Roberts University in Tulsa, Oklahoma, and holds an honorary Doctor of Divinity degree from Faith Theological Seminary in Tampa, Florida.

Having organized and developed RHEMA Bible Training Center, Kenneth W. Hagin’s array of responsibilities also includes being the International Director of RHEMA Ministerial Association International. He also hosts the annual “A Call to Arms” Men’s Conference, and with his wife, Lynette, co-hosts RHEMA Praise, a weekly television program, and Rhema for Today, a weekday radio program broadcast throughout the United States. They also conduct Living Faith Crusades.  You can learn more about Pastor Kenneth W. Hagin and the ministries of RHEMA at www.rhema.org.

John 3:16-17 says, “For God so loved the world, that he gave his only begotten Son, that whosoever believeth in him should not perish, but have everlasting life.  For God sent not his Son into the world to condemn the world; but that the world through him might be saved.”

God has made a way of escape for us. He has given unto us a way out of the mess that this world is in.  The world today is in a horrible condition.  We do not know what will happen in the years to come because we are in uncharted waters!  We are facing perplexing problems that cannot be overcome with just a few antidotes.

In the world today, people are grabbing what little happiness they can find anywhere they can find it. It doesn’t make any difference what it is as long as it can relieve the pressure and give them a thrill for the moment.  They’re grabbing for it because they have come to a position in life where there seems to be no hope.  Everything seems to be downhill, and what you get out of life is what you can grab as you go by.  

You find this kind of theme in our television commercials and periodicals and even in listening to commentators on the radio and television.  It is the underlying theme behind most of our commercials – especially in the area of beer and wine advertisements.  It is that “grab what you can get out of life right now, because you don’t know what tomorrow is going to be” mentality.  And if you grab for that happiness, you sure don’t know what tomorrow’s going to be because it’s going to bring untold misery.

People are reaching for a high on drugs and sex, and are living in a pleasure-seeking world!  They will do anything to get out of the pressure-cooker of the moment.  The world that you and I live in has become the most complex society that has ever existed on the face of the earth.  We have become the most complex, and the most educated.  We have become the society that has known more earthly pleasures and benefits than any other society that’s ever lived on this earth and breathed the air of our atmosphere.  

In all of our education, in all of our psychology, in all of our great medical discoveries (and thank God for them), in all of our great statesmen, and in all of the great kingdoms and governments of the world, we have found ourselves in the position of being at a holocaust rather than at a utopia.   Today, we are smarter, have higher IQ’s and are more intelligent than any generation that has lived before us, and yet, with our intelligence, our inventions, and our greatness, we still see society headed toward ruin!

Satisfaction only lasts for a season and people are dissatisfied. You hear this statement over and over again from young people, “I’m bored!”  Some of you find yourself in the same position.  We’re bored!  We have vacuum cleaners for our rugs.  We have washing machines and driers; we have garbage disposals and compactors.  We don’t even have to take the garbage out anymore!   We sit in our house and become bored with life.  We have become a nation and a world of pleasure-seekers!  

The pages of history tell us about the great Empires that existed centuries ago.  The Egyptian Empire, the Babylonian Empire, the Persian Empire, the Medo-Persian Empire, the Grecian Empire, andthe Roman Empire, and.  If you study these in world history, you’ll find that they also reached to great heights.  However, the downfall of every one of these Empires was the fact that they became pleasure-seeking!  They indulged in their own lustful pleasure until they destroyed the very utopia that they had built.  They became aloof to the problems around them, and they became selfish individuals thinking only of their selves. This has become the pattern of the age that you and I live in.  We think only of ourselves and what we can get.

Solomon, a man of wisdom, said in the Book of Ecclesiastes, “Vanity of vanities; all is vanity.”  He’d had everything and was the wisest man in the world at that time.  He had the greatest kingdom.  More gold, more silver, more of this, more of that, more of everything than anybody else had ever had, and he came to the conclusion at the end of his life that, “All is vanity!”  There’s nothing to it.  After you’ve had wisdom, after you’ve had everything in the world and you make that final statement, it becomes the epitaph on your gravestone.  Vanity of vanities!  Nothing is important.  Nothing lasts.

When we begin to look at that statement from the human side, with our humanity, he is correct.  But that is a picture of a world without God.  Their god has become their pleasure. Their god has become their stomach.  Their god has become the luxuries of life!

We have all upped our station in life.  We’re better off today than we were a few years ago. The history of our own country would tell us that each generation, as we have evolved for over 200 years, has been better trained educationally.  Each generation is better off physically.  Each generation is better off financially.  We have progressed!  There’s not a parent reading this that hasn’t worked hard so that their children can have a better position in life than they had.  And we that are older, our parents worked and helped us for one reason – so that we could be better off in life than they were.  And their parents helped them, and their parents helped them, and it’s just a progression all the way through.  Thank God for that!

Some would say, “I could be happy if I just had enough money.”  No you wouldn’t. The only difference between the problems of those that seemingly don’t have enough money and those that you think have all the money in the world,  is the fact that the one that’s got the money just has more of the same problem.  If houses and lands, if money and cars, if fame and fortune brought happiness then why is the highest rate of suicide in the world among the middle and upper class?  The highest rate of people taking their life is in the class of people that are supposed to have it made; not in those that are in the ghetto or those that are down and out.  This tells me that monetary things do not bring happiness.  

What brings happiness?  Happiness is a condition found within the inside of man. The Apostle Paul very aptly understood this when he had accepted Christ as his personal Savior, and he said, “I am content in whatever state I’m in.”  Now, he didn’t mean Iowa, Oklahoma, or Ohio. He meant that he was content in whatever situation he was in because his happiness did not depend on his environment or his circumstances.  His happiness came from Jesus Christ Who dwelt within his heart.

Many people have had their fingertips on happiness, or their fingertips on glory, if you want to say it in that manner.  King Agrippa, in Acts 26:28, after Paul had been talking to him for a number of hours, said, “Almost thou persuadest me to be a Christian.”  Paul said in verse 29, “I would to God, [I pray to God] that not only thou, but also all that hear me this day, were both almost, and altogether such as I am, [in other words, would accept Jesus Christ or be born again] except these bonds.”

Judas had fingertips on happiness.  He was one of the twelve disciples who walked and talked with Jesus.  King Agrippa, that I just mentioned, had his fingertips on the greatest thing that the world had to offer – the greatest life insurance policy that anybody can ever purchase. The rich young ruler, the scribe that came to Jesus, all of these people had their fingertips on glory.

Those mentioned in the Word of God are not the only ones found in this condition. Not just those in the Word of God were weighed in the balance and found wanting, as old King Nebuchadnezzar was.  Daniel, the great prophet, talked to him and yet he would not listen.  The handwriting was on the wall.  His greatness came to nothing as he became a raving maniac living in the field when once his head was pillowed in the palace.  This day in which you and I live, right now at this very moment, there are people all around the world who have their fingertips on glory, and that glory is slipping away.

A preacher’s son that I knew grew up in the church and knew all about the things of God.  He said, “Aw, I’ve got plenty of time.  I’m young.  I want to have a good time.”  He married one of the girls in the church and they had children.  He would bring them to the church but wouldn’t come inside himself.  If I remember correctly, one day after he had let his family out to go to church and was just a few blocks from the church, his life was taken from him in an auto accident.  He never intended to let it slip away.  He was just going to have fun for a season.  Instead, he went out into eternity.  Nobody knows for sure whether he ever tightened that grip on glory or if he let it slip away.

Another preacher’s son I know, while his dad was standing in the pulpit on Sunday morning, slipped out and got in the car and began to drive around the city to have a big time.  Authorities later interrupted the service to get his parents to go to the hospital to identify the remains of what was a young, handsome 16-year-old.  He had his fingertips on glory.  His dad was a preacher!  There are many people today that laugh and mock and say, “I’ve got plenty of time to accept Jesus.”   

Another man I knew would say, “Oh that’s good for the women and kids, but we tough Texas-men, we don’t need anybody but ourselves.”  That was this man’s gospel; that is what he preached.  He’d come to church with his cowboy boots and his western clothes on maybe Mother’s Day, Easter and Christmas.  He was a friendly guy.  He’d shake hands with the pastor and say, “How are you doing, Brother?  I’m fixing to kill a couple of cows; my wife will bring you some steaks.”

He liked the pastor well enough, and even liked the church.  But real men didn’t need the church.  Real men didn’t need God.  But that night when he sat in the hospital emergency waiting room with his boy that he’d taught, “Real men don’t need God; they take care of themselves.  They fight.  They drink!  They do all the carousing they want to do.”  The tears were rolling down his face.  There was no mocking.  There was no laughing.  “Why didn’t he listen to his momma instead of listening to me?  He’d be alive,” he said.  

You see, that kid had been in Sunday School and church with his momma as long as he was a little kid.  As soon as he got old enough, his dad started preaching his own “gospel.”  His dad took him out of church and took him with him to the rodeos, the bars, or to this or that.  He was very proud when he was able to set him up with his first beer, yet there wasn’t any of that macho-image left when the devil had gotten through with his life.  Thankfully, this dad found God, but nobody knows whether that boy had an opportunity or not to make things right with the Lord.  Oh yeah, he knew how to pray.  He’d been in church, but all we can believe for is that in those last few breaths, he was able to ask for forgiveness. 

There are too many people, such as Judas, who get disappointed and lose out.  The rich young ruler, who hung onto the possessions of this world, gave up Jesus.  Many people today are like the people I mentioned – the two preacher’s kids and the man that I described as the “macho man.”  They are holding on to something that’ll never last.

Many years ago in England, there were many, many urchins and little orphan boys and girls running the streets.  You can read the history of it.  Their nation was a mess until hundreds of orphanages were built.  One day one of the bobbies heard one of the little boys in the trash can.  He went around to see him, and saw nothing but feet sticking out of the trash can as this kid was digging for food.  He pulled him out, dirty and ragged, and fighting.  The bobby couldn’t understand why the boy was fighting him.  He took him over to the orphanage and started cleaning him up.  He gave him a bath to get the dirt off of him, and he put him in clean clothes.  However, there was one hand that was still black and filthy; clenched in a fist.  He said to the boy, “Come on.  Let us wash your hand and go downstairs.  There’s food on the table.”

Now the meal might not have been what we would consider a banquet, but for this hungry orphan boy, it was a banquet indeed.  A banquet was prepared, but he kept his fist clenched as they tried to pry his little fingers open.  “It’s mine! It’s mine!  You can’t have it!  You can’t have it!” he cried as he held on to his possession with that dirty hand.  Finally they pried the fingers open and in the palm of the little boy’s hand was a round ball of molded old bread.  That small boy was hanging onto something that was rotten in his hand.  All he had to do was be washed clean and walk down the stairs, put his feet under the table, and have all the bread, soup, beans, and food that he wanted.

This world is like that little orphan boy.  People have been made dirty by the world.  They need to be cleaned up by the blood of the Lord Jesus Christ.  There are many in congregations all across the country who need to be cleansed.  There are individuals who have been washed, but are still playing the church game.  They’re hanging on with one hand to a few of the possessions that they don’t want to give up.  And yet they’ve got their fingertips on glory!  They even come to the house of God, but they’re like that rich, young ruler.  They’d rather hang on to a few possessions of pleasure than to dedicate themselves wholly to God.

Though millions have come, there’s still room for one.  Like that old rugged cross, the blood flowed from His hands and His feet and His sides.  He died that you might have life, and have it more abundantly.  He died that so that you could be set free from bondage and addictions.  He died that you could have real happiness and not just a moment of pleasure – a sexual act in the back seat of a car in a cheap motel somewhere.

That same Jesus is still washing people clean with the blood that He shed at Calvary.  There is a fountain filled with blood, drawn from Emmanuel’s veins, and sinners plunged beneath that flood, lose all their guilty shame.  There’s room at the Cross for you. Though millions have come, there’s still room for you!

Convenience – the Enemy of Financial Controls in a Church or Ministry
Mark Helland, C.P.A.

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark specializes in audit and tax related issues for church and ministry clients across the United States. For further assistance from Mark on this topic or for assistance on any other tax, accounting or church audit and compliance need, Mark can be contacted via email at [email protected] or by phone at (888) 893-1259 or (918) 488-0880.

For most church and ministry organizations, maintaining strong internal controls over the finance and accounting function is a difficult task. Clearly, a church or ministry’s main focus is the preaching and teaching of God’s Word and the finance and accounting function, while important, is often a secondary consideration. Additionally, in today’s modern world the virtues of convenience and speed of response are highly emphasized, often to the detriment of policies and procedures. While efficiency, convenience and responsiveness are admirable, ignoring or circumventing organizational internal controls can result in some very negative outcomes. As I have discussed in previous articles on internal controls, the current weak state of the U.S. economy has caused financial fraud to be rampant and churches and ministries are certainly not exempt from fraud schemes. Church and ministry organizations must continue to take proactive steps to protect themselves and establish strong internal control structures.

In our audit work with churches and ministries, we have noticed that many organizations allow certain practices, despite policies and procedures to the contrary, that provide an “open door” for fraud to occur. Even organizations with solid controls in place should be careful not to let these structures be weakened by some well known practices. Following are three common practices to consider eliminating or modifying significantly in your church or ministry.

Eliminate Rush Checks
A “rush check” can officially be defined as an immediate request for payment of an item that was unexpected and/or a request that did not follow the official chain or command process for approval. While they might seem innocuous, rush checks are a horrible practice to allow on a consistent basis. Rush checks essentially circumvent the internal control process for full and complete approval of the item and they are a breeding ground for fraud. Often the accompanying backup documentation for the expenditure is missing and the ability to determine if the expense is even valid is compromised. As such, rush checks interrupt the accounts payable function and can result in duplicated payments to vendors, errors in the accounts payable aging schedule and rush checks sent by overnight delivery are also more expensive. Here are some ways to put a serious dent in the number of rush checks issued by your church or ministry:

• Make it very difficult to get a rush check. This may include requiring a dual signature from a board member or the senior pastor, etc. An explanation should also be required as to why this check could not wait for the normal payment cycle.
• Keep a record of the organizations or individuals within your own organization who request rush checks. After logging these activities for several months you may be able to identify trends and you may be able to change behaviors.
• Communicate to those within your organization that rush checks are prohibited and explain the new processes to them.

Clamp Down on Petty Cash
Access to petty cash is one of the easiest ways to provide an employee the opportunity to commit fraud. This opportunity is further multiplied when an organization has multiple departments with petty cash accounts and when larger dollar value limits have been allowed. The term “petty cash” implies that this is an area that is insignificant, which usually results in little attention being paid to it by management. All of these factors result in an area that is easily manipulated by the fraudster. The reality is that petty cash accounts are frequently not necessary at all for most departments within an organization and are similar to rush checks in that they allow employees to circumvent the approval process of expenditures. Bottom line, unless there is a compelling reason to keep petty cash accounts, eliminate them and force as many purchases as possible to go through the formal approval process. If you absolutely must have petty cash accounts, by all means require a full and exact accounting of the expenditures before replenishing the account. Finally, make it clear to petty cash custodians that the absence of documentation for the accounting of expenditures could result in dismissal.

Restrict the Use of Credit Cards or Gas Cards
Many organizations allow certain employees to carry credit cards, especially those who travel frequently. While credit cards are an essential tool for certain situations like booking air travel or hotel rooms and paying for meals and incidentals for trips out of town, they can also easily be abused. For example, in our audit practice, I have noted many situations where an employee incurs credit card charges for hundreds of dollars at the Apple store or Best Buy, etc. for equipment purchases without obtaining pre-approval. I know I sound like a broken record, but again, credit cards effectively circumvent the accounts payable approval process for expenditures and also the budget process. If your organization must issue credit cards to employees, here are some best practices to implement:

• Restrict the access to credit cards to only a few key employees. Issuing credit cards to multiple employees is a recipe for disaster.
• Keep the credit limit on employee issued credit cards as low as possible from an operational standpoint.
• Have a credit card usage policy that is clearly communicated to employees. Equipment should not be purchased by employees on credit cards and should go through the formal approval process. Let employees know that they must provide receipts for all purchases made, and expenditures deemed to be non-essential will be required to be repaid.

As noted in the title, convenience is the enemy of an effective internal control structure. While policies and procedures need to allow for a degree of flexibility, make sure that your organization isn’t being too flexible, thus opening the door for fraud to be committed more easily.

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark specializes in audit and tax related issues for church and ministry clients across the United States. For further assistance from Mark on this topic or for assistance on any other tax, accounting or church audit and compliance need, Mark can be contacted via email at [email protected] or by phone at (918) 488-0880.

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

Remember From Where You Have Fallen, and Repent
By Rick Renner

The following is an adapted excerpt from Chapter Five, “Jesus’ Message to the Church of Ephesus,” in Rick Renner’s recently published book, A Light in Darkness, Volume 1. Click here to order your copy of this fabulous book.

Learn more about Rick Renner and RRM.

We must regularly allow the Holy Spirit to search our hearts and reveal whether or not we are still on fire for the Lord as we once were. It may be a painful revelation to realize that we have become doctrinally sophisticated yet powerless. However, if we are willing to remember from whence we have fallen and then to repent, we can be spared the tragedy of becoming irrelevant to our generation.

‘Remember’

This is precisely why Jesus said to the Ephesian church, “Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent” (Revelation 2:5). Notice the three things Jesus urged the church at Ephesus to do in order to correct their backslidden condition: 1) remember, 2) repent, and 3) do the first works.

It was essential that the Ephesian believers remembered their place of departure if they were to return to the vibrant relationship they once experienced with Christ. Therefore, He urged them to “remember.”

When a church becomes older and more structured, polished, refined, and doctrinally developed, it can become so engaged in ministry business that it runs the risk of forfeiting its zeal and spiritual fire. What was once held as precious often becomes routine. And as the leadership and church members become accustomed to the precious Holy Spirit in their lives, too often they unintentionally begin to simply “traffic” in the things of God. It is difficult to find a single mature Christian who hasn’t had to fight this temptation as his or her sinful past gradually becomes a distant memory. It’s a subtle backsliding that occurs in the very act of serving God.

The church of Ephesus had a great deal to remember:

• Their deliverance from idol worship.
• Their liberation from evil spirits.
• The many miraculous healings that occurred in their city.
• The great bonfire where they burned all their occult books and magical incantations.
• Their public repentance before a pagan crowd.

From the inception of the Ephesian church, these early believers were renowned for their passion for Jesus, their willingness to sever their new lives in Christ from their pagan past, and their aggressive missionary zeal. All of this was a part of their glorious history.

In its early years, this church burned like a spiritual inferno, and the vibrancy and excitement of these Ephesian believers inspired the same passion in other churches and spiritual leaders. But as the years passed, the zeal the Ephesian church had once possessed for the things of God slowly ebbed away. Knowledge increased, but the believers’ fiery passion for Jesus diminished. Undoubtedly, as the church grew, so did its members’ schedules, routines, habits, customs, and traditions. The subtle backsliding that often occurs when Christians become consumed with serving God began to take hold in this great church. The Ephesians were so busy serving Jesus that they lost their intimacy with Him. It is also likely that they experienced a loss of joy in their service, since joy is impossible to maintain without a vital connection to the Savior.

Revelation 2:4 says the Ephesian believers had lost their “first love” — in other words, the simplicity and passion that marked their early love for Jesus Christ. This tells us how far they had unintentionally drifted from the spiritual zeal that once characterized them. For this reason, Jesus went on to tell them, “Remember therefore from whence thou art fallen…” (v. 5). Christ urged them to stop everything they were doing in order to “remember” the precious fellowship they used to enjoy with Him before they became so spiritually sophisticated.

The word “remember” comes from the Greek root mneia. In ancient literature, this word denoted a written record used to memorialize a person’s actions; a sepulcher; a statue; a monument;or a tombstone. It is very significant that the word mneia can be translated a sepulcher. This suggests that the Ephesian believers’ early experiences with Christ had become buried by 30 years of activity. Thus, Jesus urged them to dig through the clutter of their schedules, routines, and activities so they could “remember” their vibrant beginning. Like dirt on a grave, the busyness of ministry had buried what was once precious to them. Using the word “remember” — the Greek word mneia — Jesus implored them to unearth those early memories when their faith was tender and new, to dig deep in order to recall and recover their powerful past. Once they remembered, they would be able to see how far they had drifted from the spiritual fervency that had marked their beginnings.

However, the word “remember” (mneia)also refers to a statue or a monument.Thistells us that some memories should forever stand tall in our lives and never be forgotten. The purpose of a statue or monument is toput living people in remembrance of a significant historical event or person. That statue or monument is intended to memorialize a historical event or a deceased hero so future generations will never forget.

Statues, monuments, and tombstones are made of metal or stone; therefore, they endure many years without any human effort or upkeep. Generations can come and go, but because statues and monuments stand tall, it is still possible for present generations to look upon the faces of deceased heroes and read the inscriptions that describe their past actions and contributions. As long as a statue or monument remains in its place, it will stand as a reminder to future generations.

However, memories must be deliberately maintained and cultivated if they are to remain vital in our hearts and minds. And if significant memories are not deliberately passed on to future generations, they become lost under the overgrowth of life, just like a neglected grave with no tombstone. It doesn’t take long before the location of such a grave is completely lost. People will walk across it without even knowing that the remains of a precious person lie buried beneath their feet.

Like an unmarked grave, important memories are easily forgotten. Adults forget their childhood; nations forget their heritage; and Christians forget their early beginnings with Jesus. In Revelation 2:5, we discover that churches can forget their past. Years of activity and Christian service can so consume a congregation’s energy and strength that they begin to forget the great work of grace God performed in their hearts. Weariness, busy schedules, and a constant stream of new programs to implement all have the ability to wear down a body of believers — turning their activity for God’s Kingdom into spiritual drudgery and reducing what was once fresh and exciting into a monotonous, religious routine. Soon their early memories of coming to Christ are buried under an overgrowth of activity and spiritual weeds, and they forget how wonderful God’s grace was when it first touched their hearts.

The word translated “remember” in this verse is in the present active imperative, which means Jesus wanted the Ephesian believers to be continually mindful of their past. What God had done in their midst was a wonderful memory that needed to be memorialized among them for all generations. And if they took an honest look at their hearts and compared their present to their past, they would see what Jesus knew about them — that they had fallen from the zeal and spiritual passion that had once burned in their hearts. Regardless of the adulation the Ephesian church received from other churches and spiritual leaders throughout the Roman Empire, Jesus could see the true state of this body of believers — and He said they were “fallen.”

‘From Whence Thou Hast Fallen’

Jesus continued in His admonition to the Ephesian church: “Remember therefore from whence thou art fallen….” The word “whence” is the Greek pothen, which points back in time to a different place or a different time.It is intended to draw one’s attention back in time to where he came from, to what life was once like, or to a specific moment or experience in the past.

Outwardly, everything looked great in the Ephesian church, but Jesus knew that its leadership and members had lost the spiritual passion that once burned so intensely in their hearts. For this cause, He told them that they were “fallen.”

The word “fallen” means a downfall from a high and lofty position. The Greek tense doesn’t describe the process of falling; rather, it refers to one who has already completely fallen and who is now living in a completely fallen state.

For the past 30 years, the church at Ephesus had hosted the world’s greatest Christian leaders, experienced the power of God, and become more advanced in spiritual knowledge than any other church of that time. The Christian world looked at this congregation as the ideal church. However, we must never forget that what can be carefully hidden from human eyes can never be concealed from Jesus. Hebrews 4:13 tells us that “…all things are naked and opened unto the eyes of him with whom we have to do.” Jesus is often unimpressed with the things that impress us because He often sees a different picture than we do. Others may have been impressed with the heritage of the Ephesian church and its roster of famous personalities — but in Jesus’ eyes, it was “fallen….”

Spiritual smugness is an attitude that deceives a person into thinking more highly of himself than he ought to think (Romans 12:3). Often this self-congratulatory attitude emerges among those who “think” they are more advanced, educated, or spiritually sophisticated than others. It is a spiritual pride that blinds one from seeing his own areas of shortcoming and need as he once did and causes him to be overly impressed with himself.

This is a spiritual affliction that the enemy attempts to use against every successful minister or church. It was such a serious problem in the Corinthian church that Paul sternly rebuked them for thinking too highly of themselves. Deeply disturbed by the cocky attitude and spiritual smugness of the Corinthian congregation, the apostle commanded them to repent. Otherwise, he warned them, he would have to come to them with a rod of correction (see 1 Corinthians 4:21).

It is vital that we take this as a divine warning that directly pertains to our own walk with God. We must understand that our own opinion of ourselves or the high opinion of others concerning us is not a trustworthy measure. Proverbs 16:2 says, “All the ways of a man are clean in his own eyes; but the Lord weigheth the spirits.” According to this verse, flesh is always prone to be self-congratulatory and to excuse its own failures and weaknesses. But there is nothing hidden from Jesus’ sight; He sees it all from the beginning to the end. All the public relations in the world will not change what Jesus sees in a person’s heart. Therefore, it is what Jesus Christ knows about us that is most important — not what we or others think and say about us.

The church at Ephesus had a glorious past and a famous name. It was large, well known, and recognized by others as a spiritual leader and a model church. Nevertheless, Jesus saw the situation very differently from what human eyes could see.

We must never forget that what can be carefully hidden from human eyes can never be concealed from Jesus’ eyes. Hebrews 4:13 tells us that “…all things are naked and opened unto the eyes of him with whom we have to do.” In addition, Psalm 94:9-11 states, “He that planted the ear, shall he not hear? he that formed the eye, shall he not see? He that chastiseth the heathen, shall not he correct? he that teacheth man knowledge, shall not he know? The Lord knoweth the thoughts of man, that they are vanity.” Jesus is often not impressed with the things that impress us. He often sees a different picture than others see. Others may have been impressed with the heritage of the Ephesian church and its roster of famous personalities — but in Jesus’ eyes, it was “fallen.”

If this illustrious ancient church with its list of remarkable accomplishments could be called “fallen” by the Head of the Church, it is clear that any church, regardless of its notable beginning or enduring fame, can also be “fallen.” This means one’s past is not a guarantee for the future. If an individual or a church is not completely devoted to doing whatever is necessary to retain spiritual passion, it is likely that over time, the initial passion will slowly dissipate, as was the case with the church of Ephesus.

That is why Jesus lovingly pointed the Ephesian believers backward in time, reminding them of the spiritual vibrancy they once possessed but had lost. Then He enjoined them to take action to rekindle their fire. If they would recognize the religious routine into which they had fallen — and allow this knowledge to produce conviction of sin about their backslidden condition — they could repent and turn the situation around.

Repentance demands acknowledgement of sin and agreement with God concerning our condition. Admitting we have done wrong is the first step in repentance. That acknowledgement is difficult, but the pain it produces is part of the process that leads us to repentance.

Thus, Christ pleaded with the Ephesian believers to remember what they had lost. Once they acknowledged the height from which they had fallen, they would be in a position to take the next step of true repentance.

‘And Repent’

Jesus went on to say in verse 5, “Remember therefore from whence thou art fallen, and repent….”

The word “repent” is the Greek word metanoeo, which is a compound of meta and nous. The word meta means to turn,and the word is nous is the word for mind, intellect, will, frame of thinking, opinion, or general view of life. When the words meta and nous are combined together, the new word depicts a decision to completely change the way one thinks, lives, or behaves.This doesn’t describe a temporary emotional sorrow for past actions; rather, it is a solid, intellectual decision to turn about-face and take a new direction, to completely alter one’s life by discarding an old pattern and embracing a brand-new one.

As noted above, the word nous — the second part of the word metanoeo — means the mind. This is a very important component of the Greek word translated “repent” because it tells us the decision to repent originates in the mind, not in the emotions. Although emotions may accompany repentance, they are not a requirement. True repentance involves a conscious decision both to turn away from sin, selfishness, and rebellion and to turn toward God with all of one’s heart and mind. It is a complete, 180-degree turn in one’s thinking and behaving….

The idea of an across-the-board transformation is intrinsic to the word “repent.” If there is no transformation or change of behavior and desire in a person who claims to have repented, it is doubtful that repentance ever truly occurred. Repentance brings about a conversion to truth so deep that it produces a life change.

FAITH-BASED INITIATIVES WILL TAKE MORE THAN FAITH!
By Richard D. Locke, CPA and Larry L. Perry, CPA

OUR GOLDEN OPPORTUNITY?

Walking out of a weekend government-sponsored seminar on the White House’s Faith-Based and Community Initiatives, one pastor was thinking this way: “I’ve only wanted to do one thing my whole life–pursue the Lord’s call with no limitations, particularly the lack of money! And now here is my golden opportunity, an answer to prayer—government funding to do God’s work!” Back at his office on Monday, he downloaded the federal grant application forms, assigned a new intern the responsibility for completing the papers by Friday and began to dream of new soul-winning projects.

Meanwhile, a few miles away, the pastor of a small town church was anguishing in prayer over a notice from a federal agency reporting that the church was not in compliance with the requirements of their grant to provide job interview training for the unemployed. The letter informed the pastor their grant was being suspended and their church could even be penalized or required to pay some of the grant money back. The pastor was probably thinking: “I wish I had understood when our auditors told me our recordkeeping and reporting requirements needed improvement and that our management resources were not adequate for administering a federal grant. Maybe this wasn’t my answer to prayer after all!”

Too Good To Be True?

Someone once said, “If it sounds too good to be true, it probably is!” We’re not saying that faith-based initiatives and other federal award programs are too good to be true but, like Paul Harvey often said, we need the “rest of the story.” Briefly, here is the rest of this story.

Most churches and ministries continually need funds to expand existing programs or initiate new ones. Government funding may be one way to do this…but the “rest of the story” is that strings are attached! Luke 14:28-30 instructs us to “count the cost” before undertaking our work. Failure to “count the cost” of receiving federal funding can have devastating consequences to a church or ministry. This could even result in some of God’s men and women being prevented from fulfilling their calling!

Strings Are Attached

Here’s what they look like. Church or ministry recipients of federal funding:

* Are required to comply with extensive laws and regulations, federal, state and local.
* Are prohibited from using public funds for sectarian worship, instruction or proselytization.
* Should carefully plan their legal and operational structure.
* Must comply with extensive accounting systems, internal control systems and reporting requirements.
* Need adequate management resources to manage their programs.
* Must have annual audits of their financial statements, internal control systems and grant compliance, usually performed by CPAs.

Basic Prohibitions

In the 1996 Welfare Reform Act and earlier legislation, the question is not so much whether a given activity is religious but whether government money is funding a religious activity. Service recipients cannot be excluded based on their religious beliefs and cannot be subjected to religious activities as a condition of receiving services. A faith-based provider must be able to demonstrate that any religious activities it engages in are privately funded and that recipients of the benefits of a federal award program are not required to participate in such religious activities.

The 1996 Welfare Reform Act, and the House version of the faith-based initiatives legislation, prohibits the use of public funds for “sectarian worship, instruction, or proselytization.” Both, however, embrace the concept of “charitable choice” that allows faith-based organizations to provide social services without impairing their religious character, i.e., displaying religious symbols where services are being provided, using religious criteria in hiring and including religious concepts and language among other alternatives. The Senate version of proposed legislation, on the other hand, does not embrace the “charitable choice” concept.

Legal and Operational Structure

As future legislation emerges concerning government funding of religious groups, it is possible faith-based organizations will not enjoy the religious discrimination exemptions of the past (such as hiring members of their own faith). Courts, in fact, are likely to increase scrutiny of all forms of employment discrimination.

The possibility of greater prohibitions on the use of federal funds and fewer exemptions from employment discrimination for religious organizations, as well as other legal, audit and insurance requirements, are leading some faith-based organizations to establish legally-separate non-profit organizations to deliver government-funded services. The nature of a proposed separate organization, its operational, management and accounting resources and its impact on the government’s award selection process should be carefully considered by an organization’s professional advisors before filing a grant application.

Systems and Reporting Requirements

Not only must a faith-based organization utilize accounting and internal control systems and related computer technology that will produce accurate financial information (including indirect cost allocation), government-funded programs require accurate, detailed reporting of payroll and other expenditures, eligibility records and the numbers of persons served. Personnel requirements for a program must include persons providing the services and those necessary to comply with a program’s recordkeeping and reporting requirements.

Discussing these administrative and technical issues with pastors and directors of ministries often produces what we might call “the glazed eyeball effect.” This effect begins with a translucent coating forming over one’s eyes, coupled with a simultaneous blockage of both eardrums! During this phenomena, the person’s thoughts often run to feeding the poor in a third world country, to passing out tracts at the bar down the street or to the rapture. In short, administrative and technical issues are often the last to be considered by faith-based organizations. If an organization is planning on applying for government funding, the cost of the detailed recordkeeping and reporting requirements must be counted!

Management Resources

While this may be apparent, successfully managed federal award programs must have good managers! Federal award programs require managers that can manage projects and achieve organizational goals, not just cast a vision. These programs require managerial skills that, frankly, are beyond those found at some faith-based organizations. Planning for a program should include an assessment of internal management resources and an evaluation of available external, contractual resources such as program managers, accountants and other professionals.

Annual Audits

A surprise to many first time grant applicants, most federal and other grant applications require two years audited financial statements as a condition for application. After receiving federal funding and expending more than $300,000 during a year, a non-profit organization must comply with the Single Audit Act Amendments of 1996 and the Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-profit Organizations and submit annual audited financial statements to the granting agency. This audit, usually performed by independent certified public accountants, includes an entity-wide audit of the organization’s basic financial statements and a detailed audit of the expenditures for major federal award programs. The audit of the major programs includes testing and reporting on internal controls and the compliance requirements of the programs. Only with adequate accounting and internal control systems, and the demonstration of adequate management resources, can an organization expect to successfully complete this extensive audit process.

PROFESSIONAL ADVISORS ARE ALLIES, NOT OBSTACLES

Some pastors and directors of ministries regard relationships with CPAs and attorneys as hindrances to their faith visions. Sometimes this can be explained because the relationship is approached in the way we sometimes approach God—we make our plans then ask Him to bless them! In some cases, CPAs and attorneys aren’t familiar and experienced with the federal funding process or, as is more often the case, they don’t understand the unique operations of churches and ministries. In any event, it is simply wisdom to involve experienced, qualified professionals in your process of planning for federal award programs! Churches and ministries will benefit greatly from investing in on-going relationships with skilled professional advisors (allies!) to help plan for filing grant applications, to prepare for grant management and compliance and to successfully complete the financial audit process required for recipients of federal funding. As Proverbs 11:14 suggests, there is safety in many counselors…and we think the writer meant before we get into trouble rather than after!

Richard D. Locke is a certified public accountant with over forty years of experience. His firm, Locke & Associates, P.C., is a full service accounting firm which specializes in taxation and nonprofit services. The firm has six certified public accountants servicing approximately one thousand clients in the United States and thirty countries. You can reach Richard D. Locke, CPA at 918-488-0880.

With over 30 years’ experience as a CPA, Larry L. Perry is a nationally-known author of accounting and auditing manuals, a professional continuing education instructor and author, and a consultant to CPA firms. Larry practices in Colorado Springs, Colorado and serves primarily churches, religious organizations and other nonprofit organizations. He is also president of CPA In-House Seminars, Inc., an organization that arranges and presents cost-effective, live-taught seminars on all functional subjects in CPA firms and cities throughout the nation. He is an ordained minister and serves on the board of directors of several nonprofit organizations. Larry can be reached at 719-963-6775 or by e-mail at [email protected].

Is Faith No Longer Needed?
Marvin Yoder

Marvin and his wife, Leah, are the founding pastors of LifePointe Church in Mattoon, Illinois. Marvin is a graduate of Rhema Bible Training Center and is also enrolled in the MDiv Program at Oral Roberts University. Marvin has a rich ministerial background, having pastored several churches, working in Christian education, and traveling extensively as an itinerant minister. Prior to starting the church in Mattoon, Marvin was heavily involved in staff at Rhema, serving as an instructor, Dean, and as an Associate Pastor. Marvin has authored several books and study guides, including Movin’ On Up and The Traveling Minister’s Handbook. Marvin and Leah have three children, Christina Anne, Nichole Joy, and Audrey Danielle.

I came to Christ in a time when having faith in God and receiving the baptism with the Holy Spirit were very common. Many people talked about believing God, having their prayers answered, experiencing the power of God, and seeing God do mighty things in the world. Furthermore, we were busy talking to others about these things. If they even gave us five minutes we would talk to them about faith in God, receiving the baptism of the Holy Spirit, or having the power of God in their life.

Personally I was astounded at the idea that God would hear my prayer. I had no idea that God cared about my needs or that He would was willing to listen to my prayers. So I was pretty excited to learn that you could pray in faith to God based upon His promises, and He would answer my prayers. I had never heard anything like it. I devoured the Word of God, went to meetings where these truths were taught, and excitedly shared my new found understanding of the Scriptures with almost everyone that I met.

People were swept along in the excitement of discovering what the Bible had to say and seeing the Holy Spirit do mighty things in their lives. The Bible became alive when we embraced the literal truth of it. We would read about things in the Bible that God did, and then see the Holy Spirit do them in our midst, too. Loved ones were saved, multitudes of people were healed or received deliverance, and many received the baptism with the Holy Spirit and began to speak with other tongues. People in almost every denomination were united together by their new understanding of the Bible and their experience of being filled with the Holy Spirit.

We were talked about, made fun of, criticized, and rejected by others who went to church. Some accused us of being in a cult, and others said we were following false prophets. But it didn’t matter to us. We were too busy discovering biblical truths we had never seen before and having biblical experiences that they said we couldn’t have!

Looking back, I now realize what a great time that was.

Fast Forwarding to Today . . .

Since then the Spirit-filled part of the Church has grown rapidly and exponentially. Today it is purported to be the fastest growing segment of Christianity. In many cases, the Spirit-filled church has risen above the rejection of their critics to gain a place of respectability among the rest of Christianity. It now has its own seminaries, commentaries, theology, scholars, churches, and mission programs.

But it also has its own problems as well. All is not well today in the Spirit-filled Church. Almost one generation later, the critics are many. That would be okay if they were only from the outside. Historically, persecution from others has never stifled the progress of the Church. The greater danger has come from the divisions that have occurred within the Spirit-filled Church, and the divisive voices within that point fingers at each other. This has caused people to choose what camp they are in.

Today, many Spirit-filled Christians are divided into different camps, or schools of thought. Some are in the camp of the anointing of the Holy Spirit. Others are in the camp of extreme grace. Still others are in the camp of legalism and dogma. Some are caught in the camp of hyper-faith. We find some adhering to the school of thought that prophecy, spiritual experiences, and bizarre occurrences take precedent over the Scriptures. Sadly, many Spirit-filled Christians have not embraced any one particular camp—rather they pick and choose what they want to believe, having what one person referred to as a "sound-byte" theology rather than a "systematic" theology.

Most of these things that I mentioned are scriptural when connected or applied with other truths within Scripture. Truth should be balanced with truth. When people leave the whole counsel of Scripture by emphasizing one truth at the expense or the exclusion of all other truth, they leave the mainstream of their Christian faith, and get into an extreme type of Christianity. Taking one truth of the Bible and making it a stand-alone subject is a short trip to error. Remember that the apostle Paul tells us to "rightly divide the Word of truth." (2 Timothy 2:15)

Have We Forgotten The Roots of Our Faith?

Perhaps it would be good to re-visit the roots of our faith. Being Scripturally grounded in the Word of God is vital to our Christian life. The reason some have lost the joy of their salvation and their Christian life has become a ho-hum existence is because they have strayed from their Biblical roots. What am I referring to when I talk about the "roots of our faith"? I heard one person say that “it is the person who executes the basics well that will have success in their life.” I have listed some of the basics, or roots, of our Christian faith with which we should make sure we are well connected.

1. Embracing the whole counsel of the Word of God.

F. F. Bosworth said, “Most Christians feed their body three hot meals a day and their spirit one cold snack a week. And they wonder why they’re so weak in faith.” 1We become weak Christians when we do not have a daily intake of God’s Word. A return to daily feeding on and believing the whole counsel of Scripture, and taking it literally for what it says  (unless it uses a figure of speech) is absolutely vital and necessary.

Instead of being thrillingly entertained until we have no desire to work, we should study the Word of God so that that we may be thoroughly equipped for every good work (2 Timothy 3:17). A return to believing the literal Word of God will in turn lead to an increase in God confirming His Word with signs following (Mark 16:20).

2. Having Faith in God and His Word.

Hebrews 11:2 tells us that by faith the elders (patriarchs and prophets in the Old Testament) obtained a good report or commendation from God. As these people demonstrated the nature of faith described in Hebrews 11:1, they gained God’s approval. The writer of Hebrews also admonished Christians in his day to also maintain faith in God (Hebrews 11:6).

With tongue in cheek I would say . . . if the elders obtained a good report by exercising faith in God’s Word, then the younger ones will also have to exercise their faith in God’s Word to obtain a good report with God. Faith in God and his Word is never outdated . . . indeed it is a truth that has spanned the dispensations of God and the millenniums of human belief in God.

3. Keeping the redemptive work of Christ central in our belief system.

Sometimes in the midst of the many things that are being said, it is easy to forget that Christ is to have the preeminence in all things, including our Christian beliefs and practices (Colossians 1:18). In their book entitled Interpreting the Scriptures, Conners and Malmin said, “In the wheel of divine revelation He is the hub, and all truths are as spokes relating to Him who is the Truth.” 2

All that we have today as Christians is because of what Jesus did at Calvary. Christ’s redemptive work is the determination point of what we as believers are entitled to receive from God. Consequently, the further we stray from this point makes it harder for us to receive what we need from God.
 
4. Accepting the Baptism with the Holy Spirit as Scriptural and necessary.

We must keep in mind that the New Testament was written by men who were filled with the Spirit! The early Church people were filled with the Spirit (Acts 2:1-4)! Today we still need to be filled with the Spirit (Ephesians 5:18-20). Being filled with the Holy Spirit is to be filled with His presence and power! We could not be where we are today without Him!

Therefore the baptism with the Holy Spirit and speaking in other tongues is essential (not optional) to our Christian walk! We should not apologize or be ashamed of the Holy Spirit or speaking in tongues, but seek to be a blessing and continue to boldly share the knowledge of this with others as we have opportunity.

5. Walking in the new commandment of the love of God.

Jesus Himself said that the way the world would know that we are God’s people is by the love of God we demonstrate (John 13:34-35). Paul said that nothing is greater than to walk in love (1 Corinthians 13:1-3). Walking in love toward God and our fellow man is basic Christianity. A return to loving your neighbor can help evangelize the world faster than straining to be supernaturally endowed by some spectacular or even bazaar spiritual experience. I believe it takes a greater dedication to God to actually love those around us than it does for us to simply pray for God to do a miracle for them.

Speaking with a voice of compassion and love will promote unity among the believers, and keep us from killing our wounded. As we reach out with a response of love toward those who speak divisively, it will keep believers from polarizing themselves with others like themselves, and instead help them to reach out to others who may not have the same exact set of beliefs and stand together in the faith.

6. Laying aside sin and developing godly character.

When we as Christians do wrong, we still need to turn from our sinful deeds and receive forgiveness from God. Turning from sin and endeavoring to develop Godly character on a daily basis is part of the foundation and roots we must have in order to stand strong and be successful.

Peter admonished us to “add to your faith virtue, to virtue knowledge, to knowledge self-control, to self-control perseverance, to perseverance godliness, to godliness brotherly kindness, and to brotherly kindness love.” (2 Peter 1:5-7). In essence Peter tells us that having godly character is not a one-time event, but rather a continual, daily effort of leaving sin behind and building godly traits within us.

7. Fulfilling the Great Commission in the authority and power of God.

The Olympic flame is carried in segments by people to the place where the games are held, and they are careful to not let the flame go out. We as Christians can learn a lesson from that, in that we must not let the flame of joy that we received when we accepted Christ to go out.

Remember the original thrill of joy you had when you accepted Christ as your Savior? That great joy within you provided strength and enthusiasm for your daily living. Many Christians long to again feel the thrill of joy they once had when they received Christ . . . and they can feel it again . . . if they get involved in sharing their faith with others! Seeing someone else come to Christ, or gain victory in their life, or receive an answer to a prayer that you said together will help keep the thrill of joy alive within you, and help you keep a proper perspective on life!

Lord, Increase Our Faith!

As I thought about these things, I said as the disciples said, “Lord, increase my faith”! I am taking a fresh look at my Christian walk and making sure that I am doing these things well. Faith is still necessary to believe that I can receive what the Word of God promises to me. Faith is also needed for me to become persuaded that the benefits of Christ’s redemptive work at Calvary can be mine. It takes faith to receive the Baptism with the Holy Spirit and speak in other tongues. I also found that it takes faith to walk in love and unity, to believe I can walk away from sin, and become a godly man in my daily walk. And yes, it takes faith to believe that someone wants to receive the same Christ that I have as their Savior! Faith is still needed by everyone of us, for by it we obtain a good report with God!