Vacation Opportunities for Pastors Compiled by Dr. Dan Beller

October 15, 2014/in Articles by Others /by Tony Cooke

Vacation Opportunities for Pastors
Compiled by Dr. Dan Beller

“Times of Refreshing”

“Six days you shall labor and do all your work, but the seventh day is a Sabbath to the Lord your God. On it you shall not do any work…” (Ex. 20:8 – 10 NIV) Jesus said, “The Sabbath was made for man…” (Mark 2:27 NIV)

“Isaac went out to meditate in the fields at eventide.” (Gen. 24:63) “Lay yourself on the green lap of nature and rest for a while. The cares of life? I lost them yesterday out in the fields with God.” (Streams in the Desert)

Draw Nigh Ministries
Pinehurst, NC

Phone: Pastors, please call Jeff Wrona at (910) 603-9075.
Wives, please call Tina Wrona at (910) 603-9076.
Website: www.drawnighministries.com

Free for pastors.

Beulah Land Retreats
9580 Homestead Rd.
Benzonia, MI 49616

Phone: Scott & Jennifer Barker at (231) 383-4162
Email: [email protected]
Website: www.beulahlandretreats.org

Free for Christian leaders

Tuckaleechee Retreat Center
160 Bear Lodge Dr.
Townsend, TN

Phone: (865) 448-6442
Email: [email protected]
Website: www.tuckaleeceeretreatcenter.com

Our cabin, Hemlock Haven, is specifically reserved for ministers at a discounted rate, Sunday-Thursday nights. This beautiful 2 bedroom/2 bathroom cabin has a full kitchen, hot tub, washer/dryer, gas fireplace, and more!

Christian Pastor Retreat
365 Spruce Creek Drive
Jamestown, TN 38556

Phone: (931) 879-6784
Email: [email protected]
Website: www.christianpastorretreat.org

There is a suggested donation of $25 per day or $150 per week. However, if a pastor or missionary cannot donate, they are welcome to come anyway. There are a lot of free things to do nearby.

Christian Hospitality Network (CHN)
1200 Paint Rock Road
Kingston, TN 37763

Phone: (865) 376–7546
Fax: (865) 376–4454

Through CHN, over 900 hotels in the U.S.A. offer discounts of 25 – 50% to pastors, missionaries and full time Christian workers.

You can make your reservations by accessing their website: www.thechn.us
If you have any questions, you can call (865) 376–7546.

Beside Still Waters
Taylor Family Foundation, Inc.
3111 29th Ave. East
Bradenton, FL 34208-7420

These townhouse facilities are located 1 hour south of Tampa, on Anna Maria Island, only 1 block from the white sandy beaches of Holmes Beach. They are 2 bedroom, 2 bath, with full kitchen, washer & dryer. Towels, linens & supplies are furnished & guests are responsible for cleaning as needed. The complex also has a pool.

There is NO COST to pastors except a cleaning fee of $65. It is also FREE to missionaries, bishops, elders, and church staff workers. Minimum stay is 4 days and maximum stay is 14 days.

“This ministry is offered to provide a place to retreat for rest, relaxation and rejuvenation.”

Phone: (877) 608–0999 or (941) 744–1977
Fax: (941) 744–1973
E-mail: [email protected]
Website: www.beside-stillwaters.org

Black Mesa Bed & Breakfast
P.O. Box 81
Kenton OK, 73946
(N.W. corner of the State)

This facility is a native rock ranch house which boasts of country hospitality. It includes a ground-level double occupancy room or a second story suite that sleeps 8 (children welcome). Rooms are FREE to pastors.

For reservation, call (800) 821–7204 or (580) 261–7443
E-mail: [email protected]
Website: www.bmbb1.com

Genesee Home
Near Taylorsville, CA, located in the Genesee Valley in the northern Sierra Nevada Mountains of California (about 2 hours from Reno, NV).

If you fly, a host will pick you up at the Reno Airport. The home is a victorian style home which has been updated with all the modern amenities. Their mission is to enrich the lives of pastors, missionaries, and their spouses. It is a safe haven where ministers can reflect upon their calling and rekindle their relationships with both God and spouse. The cost is $495 for 5 nights (Sun. – Fri.) and includes 3 meals per day. This is a $1500 value but the difference is sponsored by a foundation and other sources.

Register online: www.geneseehome.org, or
Phone: (866) 715–7378 or (530) 284–1082

Heritage Manor Bed & Breakfast
33 Heritage Road
Aline, OK 73716 – 9118
(35 miles west of Enid)

“Guests will enjoy peaceful gardens, 80 acres of wildlife habitat, our 5,000 volume library, fireplaces, hot tubs and 1.5 mile walking path. Regular rooms and one 2 room suite are available.” Ask for pastor’s discount on rates which range from $55 to $150 (minus 25% for pastors).

For reservation:

Phone: (800) 295–2563 or (580) 463–2563
E-mail: [email protected]
Website: www.1aj.org (not working at this time)

Makahiki Hospitality Homes
The term “makahiki” is an ancient Hawaiian tradition where the warriors would take a rest from battle. Several properties are available throughout the USA and abroad. For more information, visit:

Website: www.hospitalityhomes.org
Phone: (800) 463-8090, Ext. 1
E-mail: [email protected]

The cost of the rooms is minimal. You pay only $55 total for 1-3 nights or $95 total for 4-7 nights. The money is paid directly to Makahiki Ministries and not to the Hospitality Homes.

Fairhaven Ministries
2198 Ripshin Mountain Road
Roan Mountain, TN 37687
(near Gatlinburg)

These are beautiful facilities. Each unit is equipped with a kitchen and linens are provided. Rates are available for pastors, Christian workers (part time or full time) and teachers in Christian schools or colleges. Counseling is available on request.

For reservations:

Phone: (423) 772–4269
E-mail: [email protected]
Website: www.fairhavenministries.net

Wildwood Sanctuary
20833 F. N. Road 1253
Lindale, TX 75771
(12 miles north of Tyler, TX)

Apartment or rooms are available for pastor and family, with breakfast included. The rates listed on their website are suggested donations based on their cost. Counseling by a licensed counselor is available upon request.

For reservations:

E-mail: [email protected]
Website: www.wildwoodsanctuaryretreat.org
Phone: (903) 569–6209

Mountain Top Ministries
13705 Cottonwood Canyon Road
Bozeman, MT 59718
(Rocky Mountain Region)

Pastors and their families enjoy a 10% – 15% discount on the published rates. You have freedom from the TV and phone which are available in the lodge only. Kitchen in each guest house is available to do your own cooking (restaurants in Bozeman, 12 miles from retreat center). Counseling is available upon request.

For reservations:

Phone: (406) 763–4566
E-mail: [email protected]
Website: www.mountaintopretreat.org

Hosts are Ted & Laura Roth.

The Hosanna Way Station Christian Retreat Center
8 Hosanna Way
Republic, WA 99166
(N.W. of Spokane)

FREE of charge to pastors and others in Christian ministry. “This ministry exists to provide private accommodations for pastors & their families & others in ministry, for rest, relaxation and vacation.”

For reservations:

Phone: Carl & Tamara Stevens (509) 775–2967
E-mail: [email protected]
Website: www.cuonlinenow.com/users/hosanna

Lake Side Lodges
(Regent Park)
Fort Mills, SC
(10 mi. so. Charlotte, NC)

One-bedroom suite with king size bed and couch with pull out queen size bed or 2 bedroom suite, with king size bed and twin beds and 2 baths. The cost for either of these newly decorated suites is $450 per week (Sat. – Sat.)

For reservations:

Phone: Alethea Brooks (803) 547–3500

Reducing stress in your life will help to improve your health – Spiritual, mental, emotional & physical. I therefore submit the following STRESS REDUCERS:

Allow 15 minutes of extra time to get to appointments.
Ask questions. Taking a few moments to repeat back directions, phone numbers, appointment times, prices of items, etc., can save time & prevent misinformation.
Unplug your phone on your day off. Obviously, you do not announce publicly.
Make friends with non-worriers. People who are chronic worriers can influence you to “catch the habit.”
Prepare for the next day on the evening before. Write down appointments and duties for church and family.
Be prepared to wait for delayed appointments by taking a book or small Bible to read while waiting.
Do not procrastinate. A good slogan is “do it now.”
Always have contingency plans just in case they are needed.
Schedule a realistic day. Avoid the tendency to schedule back-to-back sessions for those who have appointments with you; allow time between these appointments for a breathing spell.
Eliminate destructive self-talk such as: “I’m not educated…I’m too old…I can’t afford it…” etc.
To help relieve financial stress, be concerned about the pennies and the dollars will take care of themselves. Also, take care of the “todays,” as best you can, and the “tomorrows” will take care of themselves.
Allow yourself time every day for personal prayer, devotion & introspection.
If an especially “unpleasant” task faces you, do it early in the day and get it over with. Always do the more pleasant tasks after the unpleasant ones. After the tasks, reward yourself by doing something you personally enjoy.
Create order out of chaos. Organize your home and work space so that you always know exactly where things are. Put things away where they belong and you won’t have to go through the stress of losing things.
Talk it out. Discussing your problems with a trusted friend can help clear your mind of confusion so you can concentrate on problem solving.
Learn to live one day at a time.
Do something for somebody else.
Do something that will improve your appearance. Looking better can help you feel better.
Every day, do something you really enjoy.
Have a forgiving view of events and people. Accept the fact that we live in an imperfect world.
Forget about counting to 10. Count to 1,000 before doing something or saying anything that could make matters worse. Pause and ask the Holy Spirit to guide you in every decision and plan.
Learn to delegate responsibility to others who are capable.
Make copies of all important papers and keep the originals in a safe place.
Keep your sense of humor. People who have a good sense of humor have less stress.
Keep time fillers by the telephone. You won’t mind being put on hold if you can spend that time reading mail or dictating a letter. You may even be more sympathetic toward a friend who “needs to talk” if you can do some busy work while you listen.
Healthy diet and exercise are a must to maintain good health. Walking is very good & for inside exercise, you may wish to purchase a tread mill or rebounder (a rebounder is a small trampoline, about 38 inches wide & can be purchased at a sporting goods store).

The following is the last stanza of a poem written by a terminally ill young girl in a New York Hospital:

When you run so fast to get somewhere,
You miss half the fun of getting there.
When you worry and hurry through your day,
It is like an unopened gift,
Thrown away.
Life is not a race.
Do take it slower,
Hear the music
Before the song is over.

Valid Expenses for a Church or Ministry by Mark Helland, CPA

October 15, 2014/in Articles by Others /by Tony Cooke

Valid Expenses for a Church or Ministry
Mark Helland, CPA

Mark Helland, CPA is a partner with the public accounting firm of Elliott, Dozier and Helland, PC (www.edhcpa.com) which is located in Tulsa, Oklahoma. Mark specializes in audit, outsourced bookkeeping 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, outsourced 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.

Mark Helland CPA A common question our firm regularly receives from pastors and church business administrators regarding their organizations is “______ a valid expenses that can be paid for directly out of our ministry?” We always appreciate it when we are asked this question in advance because we know that we are talking with an individual who is trying to do the right thing. Unfortunately, in our audit practice and especially in our preparation of IRS Form 990’s, we regularly see expenses and transactions that appear to have questionable ministry purpose. Several factors are at work in determining if an expense is valid for a non-profit organization.

The first key point to consider in assessing whether an expenditure is valid for a church, ministry or any non-profit organization is to consider a very simple question – what would your donors think if they saw the check’s payee, amount and underlying documentation? Without regard to what IRS regulations say on the matter, the issue really is that simple. If you would be embarrassed or would find it hard to explain a church or ministry purchase, then it should give you pause to make the purchase. If more church and ministry leaders would follow this simple standard, many problems would be avoided with donors and potentially even an IRS auditor somewhere down the road.

In terms of IRS regulations, the standard for whether or not an expenditure is valid for a church or a ministry is really not that different as compared to the standard for a for-profit business. In the for-profit environment, a valid business expense is one that is considered to be an “ordinary and necessary expense” in the conduct of the business. The same standard applies to the “business” of operating a church or ministry and being a pastor, evangelist or missionary. In other words, as long as the expense is critical or necessary to the operation of your ministry, then the expense could potentially be considered to be a valid expense. Here is just a brief list of some examples of valid church or ministry expenses:

Rent for a building for a church office
Travel costs, including airfare, hotels, rental cars, etc.
Meals and entertainment, while traveling or hosting others for ministry purposes
Mileage reimbursements at the IRS standard mileage rate (subject to requirement to maintain a written mileage log)
Tolls and parking
Education expense, continuing education and training courses
Office expenses and supplies, etc.
Equipment expenses including computers, etc.
Dues and subscriptions
Pastor’s library items including books, magazines and other publications
Business gifts, etc, etc.

While this is most certainly not a comprehensive list, this is a starting point for small church and ministry organizations when questions arise concerning expenses. It is important to note though that the concept of “ordinary and necessary” does have some limitations. IRS code regulations do explicitly prohibit many types of expenses. One example of a prohibited expense item is clothing. Pastors often want to pay for suits with ministry funds under the reasoning that such clothing amounts to a uniform. As mentioned in one of my previous articles, the IRS code specifically defines what amounts to a uniform, and suits specifically do not qualify. So, it makes sense to get a second opinion or do a little additional research if you have a purchase that may not be obvious as to valid ministry purpose. Additionally, it is important to note that many times an expense could appear to be invalid but additional documentation, such as notes or descriptions of the nature of the expense can help “prove” that the expense is valid. For example, expenses for an out of town trip such as airfare, hotel, etc. could appear to be personal in nature. However, when additional notes and documentation are present to show that this trip was for a training conference for a week, the expenses make sense and show a clear “business” purpose.

Additionally, it goes without saying that a comprehensive system of detailed and organized books and records for a church or ministry is of utmost importance. All non-profit organizations are required to maintain a set of records with full accounting for all transactions. While not required, ideally the accounting records of all churches and ministries records should be maintained in a “double entry” accounting system. The term “double entry” refers to the correct accounting treatment for transactions in which there is a “debit” and a “credit” entry for each transaction. Double entry accounting records are critical for appropriate treatment of transactions and the generation of accurate financial statements. If your accounting system is not double entry or if you can’t easily generate a set of financial statements then you need to contact a good CPA for help. Recent improvements to accounting software such as QuickBooks Online have made it very easy to outsource the accounting function in whole or in part to an outside CPA, thus saving money over the cost of maintaining an in house accountant.

Finally, since this article just barely brushes the surface of a complex issue, it is always good to ask questions if you have purchase/expense situations come up that don’t have an easy answer. We are here to help pastors, churches and ministries so let us know if you have questions regarding expenses that may come up periodically. It is much better to ask an expert than to risk your non-profit status with the IRS or to have donors question your financial decisions!

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.

Understanding a Pastor’s Call by Pastor Mark Garver

October 15, 2014/in Articles by Others /by Tony Cooke

Understanding a Pastor’s Call
Pastor Mark Garver

Mark Garver currently pastors Cornerstone Word of Life Church (www.cornerstone-wol.org) in Madison, AL, where he teaches and preaches the Word of God in power and demonstration. He founded Cornerstone in November of 1993 with the premise to enable believers to prevail by the Word of God. He has a world vision and travel overseas regularly to minister in minister training schools, churches, and to hold crusades. Mark Garver is also a graduate of RHEMA Bible Training Center in Tulsa, OK.

Before pastoring, Mark traveled to several foreign countries, where he saw the hand of God move mightily. Besides pastoring the congregation, he has a heart to train up leaders in the Body of Christ. Mark is known for his sensitivity to the Holy Spirit. The Lord regularly gives him songs, hymns and spiritual songs that always bless and encourage the people. The Lord also regularly uses him in the word of knowledge particularly in the area of healing. Throughout his ministry he has seen many saved, healed and delivered by the power of the Holy Spirit. He and his wife, Rhonda have one daughter, Destiny.

“What is the role of a pastor?” If you asked that question in a poll, you would undoubtedly get many varied and differing opinions depending upon who you asked. If you asked church members, you would get many different opinions. If you asked other Pastors, you would get varying opinions, but I think the best place to look is in the Word. Of course you can expand and elaborate on what I am about to share, but if this is not our basic foundation for pastoring, I am concerned that we will not be what the Lord desires us to be as Pastors and ministers of the Gospel.

We find our scripture reference in an unusual place. It is located in Ezekiel 34:1-4.

1 And the word of the LORD came unto me, saying, 2 Son of man, prophesy against the shepherds of Israel, prophesy, and say unto them, Thus saith the Lord GOD unto the shepherds; Woe be to the shepherds of Israel that do feed themselves! should not the shepherds feed the flocks? 3 Ye eat the fat, and ye clothe you with the wool, ye kill them that are fed: but ye feed not the flock. 4 The diseased have ye not strengthened, neither have ye healed that which was sick, neither have ye bound up that which was broken, neither have ye brought again that which was driven away, neither have ye sought that which was lost; but with force and with cruelty have ye ruled them.

I find in this passage of scripture the seven fold job description for every Pastor. I want to look at each one of them pulling in New Testament correlation to each and every assignment that is given to a Shepherd. In this portion of scripture we see the Lord is displeased with the shepherds because they are not doing what they were assigned to do. I believe pastoring is the greatest calling on the earth and if we want to do it well we must set ourselves to first please the Lord.

Responsibility # 1: Feed the Flock

The first thing the Lord said was that the Shepherds ought to feed the flocks. Acts 20:28 says, “Take heed therefore unto yourselves, and to all the flock, over which the Holy Ghost hath made you overseers, to feed the church of God, which he hath purchased with his own blood.” It is quite an honor to be called to break the bread of life. When we set out to feed our congregations, we must give them a word in due season. We must give them a word from the Word of God that will change their lives. We, under the Lord’s direction, are to lead them into green pastures and give them the seed of the Word of God that will produce fruit in their lives that will remain. Although the pulpit time a Pastor has is probably only a small percentage of what he does, it is one of the most important. We as ministers, especially Pastors, must make sure the sheep are getting a good balanced diet of the Word of God. The Word of God has the answer for all life’s questions and problems. So we must determine that we will truly feed the flock with the Word of God, the Word that will deliver them, sustain them, heal them, bless them, and direct them.

Responsibility # 2: Strengthen the Diseased and Heal the Sick

The next assignment for a Pastor is to strengthen the diseased and heal the sick. We all know that you and I cannot personally heal anyone, but our Savior who is now our boss did and whatever the boss says goes. So as Pastors he wants us to minister regularly to the sick and diseased. In James 5:14 and 15 says, “Is any sick among you? let him call for the elders of the church; and let them pray over him, anointing him with oil in the name of the Lord: And the prayer of faith shall save the sick, and the Lord shall raise him up; and if he hath committed sins, they shall be forgiven him”. So we, as elders and Pastors in the body, must know how to help people receive their healing. We must regularly minister to those with diseases and sickness in their physical bodies. In Acts 10:38 it says the Lord Jesus, the Chief Shepherd, in his earthly ministry went about doing good and healing all that were oppressed of the devil. He is our example. You might think, “I am not gifted to minister to the sick”, but I would tell you that as a shepherd it is part of your equipment. The Lord would not require you to do something and then not give you the equipment to do it.

Responsibility # 3: Bind Up That Which Was Broken

The third command from the Lord for those who are called to shepherd the sheep is to bind up that which was broken. The job of a Pastor is to help people put the broken pieces of their lives back together. Sometimes they are so broken that it is giving people the vision to start their lives over again. So much in the world today lends itself to the breaking down of people and their family. We are called to pick up what Jesus said in Luke 4:18 “he hath sent me to heal the brokenhearted”. Our churches must be a place where the Spirit of God can restore broken people. The restoration of a person is not always an easy task. When you restore a house, a car, or a piece of furniture, the process of restoration can be very labor intensive, but the end result of putting something back to its original beauty is well worth it; how much more someone who is God’s child. There are few things more rewarding than seeing someone’s life that was broken transformed into wholeness.

Responsibility # 4: Bring Back That Which Was Driven Away

Moving down our job assignment list we find bringing back that which was driven away. Before we look into this let me first say that there are those who leave your pastoral care that were never your sheep. Your sheep know the voice of their shepherd, like we know the voice of the chief shepherd. We do not have to chase those who caused strife and division in the body. Because where there is strife there is every evil work, we should not go after those who have caused strife. Matthew 18:12 “How think ye? if a man have an hundred sheep, and one of them be gone astray, doth he not leave the ninety and nine, and goeth into the mountains, and seeketh that which is gone astray?” So as a Pastor we should have a heart to go after the sheep who wander off. No matter the size of the church 100 or 10,000, we must have systems in place to be able to find those who have gone astray. First of all your heart must be in this one. It can be frustrating, because usually it the same people over and over again. I teach all these principals to my staff and even my volunteer leaders. We are pastoring together and I need their help, especially with this one. The volunteer leaders may even have an inroad into people’s lives that you do not have.

Responsibility # 5: Seek That Which Was Lost

I am sure you have received some kind of performance review in your life. What does the employer judge you on? Hopefully, there had been some kind of goal or even very specific standards you must reach, otherwise the review would be unfair. In the same way the Word of God gives us clear goals to obtain to see if we are doing what we are supposed to do concerning our job description. One more of those requirements found in Ezekiel 34 is to seek that which is lost. II Timothy 4:5, “…do the work of an evangelist”. Paul told Timothy a young pastor by the Spirit of God to do the work of an evangelist. The main focus of any real evangelist is to win the lost. So as a Pastor and the leader of a congregation, we must have outreach. We must constantly be mindful of the great commission. I believe the book of Acts gives us the strategy. In Acts 1:8 it says we are to reach locally “our Judea”, we are to reach out in our region, “Samaria”, and into the nations of the world. I do not think it is an either/or thing. If you had 100 acres of land you would be a foolish farmer just to plant the 10 acres closest to your house. No, we need to work the whole field. We must be concerned about lost humanity everywhere in the World. I never used to consider myself an evangelist, it wasn’t my gift, but then I realized as a minister of reconciliation and being the witness that God called me to be, I had to get the heart of evangelism into the people the Lord called me to Pastor. So we reached out to our community, our region, and many nations of the world.

Responsibility # 6: Keep the Right Attitude

Another job requirement for a Pastor that this scripture brings out is how and with what kind of heart and attitude you “rule over” them. What is our attitude towards the people God has given us to watch over? In Hebrews 13:17 it tells us that we watch over their souls. You can watch with kindness and love or you can watch over them with force, manipulation and cruelty. On the job performance reviews that I give my staff, there are a list of about 10 things on which I base the review. There is one, however, that is the most important to me, because I believe it is the most important to the Lord. It is “attitude”. If you and I have a good attitude, if we will Pastor and live with kindness, we can change peoples lives forever. The Lord Himself is good. He is full of mercy and slow to anger. He is love and it is His very goodness that draws the people to Him. If we will rule over the people with love and kindness, we will go a long way toward getting a good performance review from the Lord.

Responsibility # 7: Stay in Your Place and Carry Out Your Assignment

The Last thing Ezekiel tells us by the Holy Spirit is found in verse 5, “And they were scattered, because there is no shepherd: and they became meat to all the beasts of the field, when they were scattered.” First, we as shepherds need to be in our place. We must make sure we are serving in the communities and the nations that God has called us to or His sheep will be scattered because their shepherd is not there. In the beginning of your ministry when it may not have started out like you wanted it to or if it s not as big as it is supposed to be or if there are not as many people as you saw in your heart, the temptation is to close it down or leave. The only reason to leave or shut something down is because the Chief Shepherd says so. We are not moved by numbers, salaries, cheers, jeers, or any circumstance. We are responsible to be in our place shepherding the flock that the Lord has assigned us to shepherd. Why? We do not want to see the sheep scattered. When did it become about us anyway? It is about the will of God. We are here only to do the will of God. When the sheep are scattered they are open game to the devil. The devil is waiting, ready to devour those people who are scattered because we, the Shepherds do not hold our place.

The Lord wants us to be a success. Success is simply obedience to God. I believe by making these seven parts of our job description the basis of our ministry as a Pastor we will be a great success. The numbers will come. The money will come. The help will come. Even more than any of those outward rewards, the Chief Shepherd will be pleased.

Unsigned Notes by Dr. Dave Williams

October 15, 2014/in Articles by Others /by Tony Cooke

Unsigned Notes
Dr. Dave Williams

Dave Williams served as pastor of Mount Hope Church in Lansing, Michigan, for more than thirty years. In that time, Dave trained thousands of ministers through the Mount Hope Bible Training Institute, Dave Williams’ Church Planter’s School, and Dave Williams’ School for Pacesetting Church Leaders. Dave is a teacher, speaker, author, and trainer. He coaches church leaders, business leaders, entrepreneurs, and followers of Christ on how to live a pacesetting life. His three-pronged approach—spiritual, attitudinal, and practical—has transformed ordinary people into extraordinarily successful leaders in every field of endeavor. Click here to learn more about Dr. Dave Williams.

Unsigned Notes Every pastor has received at least one.

Wayne Benson once called them “sniper notes.” That’s a good description.

Young pastors, and older alike, across the nation have struggled with unsigned “sniper notes,” wondering who wrote them. In many cases they can guess, but unless the Holy Spirit gives them clear discernment, they will probably never know who sent them.

Sniper Notes Come in Varieties

These sniper notes come in all varieties. Some express personal opinions. Others question the pastor’s motives, tear apart his personality, or trash his character. They usually come during an already stressful time in the life of the church.

Someone who doesn’t have the courage to ask the right questions, or go to the right person for clarification, tries to influence the pastor or others through secret letters. Sometimes they are even written in a prophetic tone as if the Lord were speaking.

One pastor I know received a secret sniper note from “Jesus.”

I used to get these quite often in the earlier years. People had their opinions and if they didn’t harmonize with mine, I could count on an unsigned note arriving. I would look out at the congregation wondering which member it was. Sometimes it was obvious, but I could rarely prove it.

Stingers of the Enemy

When I’d receive an unsigned note, I couldn’t understand why my stomach would twist up in knots. It was frustrating. I wanted to respond, but to whom? It was difficult to pray, because my mind would go back to the words in the sniper note.

Then I realized something. Fiery darts are actually satanic “stingers.” That’s why these unsigned notes bothered me so much. They were designed by the enemy to bother me. This is exactly what the devil wanted – to get my focus off God’s plans and goals, and onto the fiery stinger of the wicked.

Ephesians 6:10-16
10 Finally, my brethren, be strong in the Lord, and in the power of his might.
11Put on the whole armour of God, that ye may be able to stand against the wiles of the devil.
12 For we wrestle not against flesh and blood, but against principalities, against powers, against the rulers of the darkness of this world, against spiritual wickedness in high places.
13 Wherefore take unto you the whole armour of God, that ye may be able to withstand in the evil day, and having done all, to stand.
14 Stand therefore, having your loins girt about with truth, and having on the breastplate of righteousness;
15 And your feet shod with the preparation of the gospel of peace;
16 Above all, taking the shield of faith, wherewith ye shall be able to quench all the fiery darts of the wicked.

How to Deal with Them

I asked the Lord how to deal with these notes. Here’s what He told me: “Don’t ever read another letter that is unsigned. Throw them away immediately.” After that, whenever I would read my mail, I would first check to make sure there was a signature before I would read it. No signature – it got tossed.

I announced to the congregation what the Lord had shown me. Soon, the immature, carnal people drifted off to other churches where the pastor would be motivated by their controlling habits.

Wicked

Unsigned notes that contain stingers are always wicked. That’s why they are called, “The fiery darts of the wicked.” Wicked means “twisted,” like wicker furniture. A candle has a wick right in the center of it. Wickedness, like a candle’s wick, comes from the center – the heart of a person, Jesus taught us (Mark 7:20). A person who sends unsigned notes and letters is twisted and has a real heart issue that’s not being dealt with appropriately.

Occult

Secret letters. Stop and think. The word “occult” means “secret.” When you have a hem-occult test, you are checking for hidden – or secret – blood in your stool. The word occult means secret, or secretive. Paul talked about the “hidden principle of rebellion.”

2 Thessalonians 2:7 AMPL
For the mystery of lawlessness (that hidden principle of rebellion against constituted authority) is already at work in the world …

The Shroud of Secrecy

Your enemy loves to work in a shroud of secrecy. He likes to keep his tactics hidden. And people who use these “secret note strategies” are operating in an occult activity without realizing it. They are infantile in their faith and don’t know any better. Some think they are doing God a favor, without realizing the nature of the spirit that is actually motivating them.

Here are my suggestions:

1. Don’t read unsigned notes. Throw them immediately in the trash. Speak this: “I have the shield of faith engaged and every fiery stinger of the wicked is extinguished, in Jesus’ Name.”

2. Ask the Lord to bring the writer of these “sniper notes” to repentance. Judas secretly betrayed Jesus without realizing the consequences to his own life. The writer of a sniper note needs help.

3. Ask the Lord to give you and His other sincere servants clear discernment and the gift of discerning of spirits.

4. Don’t negotiate with people who use these kinds of occult tactics (if you are aware they are doing it.) Just as you cannot negotiate with terrorism or tyranny, you can never negotiate with a person who is dishonest and hypocritical enough to send out an unsigned letter.

5. Don’t hang out or fellowship with people in rebellion or who use secretive measures to influence others. Get away from them like you would get away from Dathan or Abiram in the Bible before the earth swallowed them alive. We become wise by walking with the wise, but we get hurt when we walk too closely with those who are operating under another spirit.

2 Corinthians 11:4 AMPL
For [you seem readily to endure it] if a man comes and preaches another Jesus than the One we preached, or if you receive a different spirit from the [Spirit] you [once] received or a different gospel from the one you [then] received and welcomed; you tolerate [all that] well enough!

6. Commit to keeping your own heart pure and your own hands clean. Never use the tactics of these cowards. If you have something to say, sign your name to it.

7. Always remember the words of St. John: “Little children, you are from God and have overcome them, for he who is in you is greater than he who is in the world. (1 John 4:4). You are an ambassador for Christ; “snipers” choose to be ambassadors for the devil.

2 Corinthians 5:20
Therefore, we are ambassadors for Christ …

Pastor, do not despair when you find yourself under the attack of snipers. It’s happened to all of us. I believe it’s a sign that you are about to be promoted to the next level in your ministry.

Everything designed to be a curse in your life will reverse, and God will turn it into a great blessing for you!

Two Kinds of Ministry: Professional and Relational By Rodney Lloyd

October 15, 2014/in Articles by Others /by Tony Cooke

Two Kinds of Ministry: Professional and Relational
By Rodney Lloyd

rodney lloyd God’s cry for the nations resounds in the hearts of Rodney and Nita Lloyd. They have been in ministry together since 1974. They have planted and overseen churches in the United States and ministered to churches and Bible Schools in the USA as well as in African, European, and Asian nations and in Australia. Their Kingdom message stirs hearts to faith and obedience.

Rodney is a graduate of the 1975 charter class and Nita a 1979 graduate of Kenneth Hagin’s RHEMA Bible Training Center in Tulsa, Oklahoma. He was an instructor at RHEMA Tulsa from 1978–1981 and RHEMA Johannesburg, South Africa in 1991 and 1992.

South Africa has been the primary focus of their ministry since 1989. When in the USA their base is in the state of Tennessee. They have a daughter: Minda Nichols and her husband Paul and 2 grandsons, Peter and John David who live in Johannesburg, South Africa. They have a son: Michael and his wife Jill who live in Los Angeles, CA

To receive their free teaching newsletter, Words for the Wise, please e-mail the Lloyds at [email protected]. You can also follow Rodney on Facebook or on Twitter @Rodney_Lloyd.

Two years ago we met Alfie Fabe of Mitchells Plain. He is an apostolic father to many in several nations. In the twenty minutes of our first meeting, one thing he said that struck a cord in my heart was, “There are two kinds of ministry: professional and relational.” Since then, I have contemplated this much and discussed it with Alfie and others. I have had a passion to be the latter, having been the former for many years.

Let me make a confession: I am in a recovery program. The Lord is recovering me from one of the vilest bondages anyone can have. I am a recovering Pharisee; for a little more than seven years now, I have been coming to an increasing freedom from those ways. But more often than I like to admit, I can still see the Pharisaical ways alive in me. Professional ministry – as I lived it – is replete with Phariseeism and it is the opposite of the way Jesus ministered and Jesus is our model for ministry.

There are two kinds of ministry: professional ministry which is flesh driven and relational ministry which is Spirit-led and empowered. Our desire is that each of you consider these and position yourselves to become more relational in ministry.

Characteristics of Professional vs. Relational Ministry

Jesus’ model of ministry was relational. His disciples were ready to continue His work when He left because He had spent the majority of His time with them. He ministered to the multitudes, but He poured Himself daily into the twelve. If we are going to equip people to influence our culture, we will have to do more than give a sermon or two a week. We must regularly pour our lives and truth into the teams we are raising up.

Successfully Transitioning in Ministry by Bob Hoover

October 15, 2014/in Articles by Others /by Tony Cooke

Successfully Transitioning in Ministry
Bob Hoover

Bob Hoover graduated from Rhema Bible Training Center in 1983 and pastored Living Word Church in Roberts, Illinois from 1983 through 2002. At that time, Bob and his wife Darlene moved to Decatur, IL, and served as Care Pastor at GT Church from 2002 until May of 2013. Bob and Darlene have been married since 1957 and are the parents of two daughters, three grandchildren, and two great-grandchildren.

Bob Hoover

Transitioning in Ministry In 1983, I graduated from Rhema Bible Training Center and began pastoring in a church in my home town. I served there for approximately twenty years. In a town of 400 people, we had many challenges but saw incredible growth and had a wonderful time.

It took some time to see the congregation grab hold of the vision that God had given me. The church started before my wife and I had come there, and after we arrived it began to grow because of many committed people. Our Sunday morning services grew between 400-500 people, driving from an hour radius.

I didn’t get into ministry until I was in my forties, having been in business for 25 years. I believe pastoring is also a business, God’s business. When I was about 65 years old, I felt that the Lord was leading me to move closer to our children and grandchildren.

A catalyst in my decision-making was when my grandson called me and asked me if he could have just 30 minutes of my time. I realized that I had been so busy in ministry that my own grandson was requesting to have time with me. I didn’t want to let that season of life pass me by without having a strong and closer relationship with my grandchildren.

In 2002, we moved to a larger city where our daughter and son-in-law pastored. My son-in-law asked if I would be a pastor on his staff because a pastor was moving away. I took the job being fully aware that things would be different from being the lead pastor to just one of nine pastors on staff.

My job was well-defined. I was to be the Care Pastor. I wold make hospital calls, visit shut-ins, be the main Spiritual Guidance Counselor, and teach the congregation of adults on Wednesday nights.

It worked well for me, except I felt that the pastoral staff had a hard time receiving any suggestions that I may have had. I think that they felt things were done differently in a larger city. At staff meetings, I hardly said a word. I knew this would be a humbling experience. I think it was probably really good for me, even though I felt that I had the experience to give sound advice.

I got along very well with the congregation and they showed so much love for us. When some people passed away, some of the staff were amazed that I was asked to do their funerals.

The thing that they did not understand was that I was the one who was with those people during their last days. My job was enjoyable and the congregation was great, but the staff was not accepting of me. After I retired, several people from the congregation said that the pastoral staff saw me as a threat. This really surprised me.

In March of 2013, my wife had two heart attacks. So on May 2, when I turned 75 years old, I stepped down from the staff. I still have been doing some funerals when I am asked. I was raised in a family of eight children and was taught that if you are not working that you are lazy. The retirement life has been a big adjustment, and at times, I feel guilty for not working. It has brought my wife and I closer than ever.

I am not sure if I have been successful in making these changes. I was so pleased with the first church I pastored, but there is no turning back and the Lord is helping us each and every day by His precious Holy Spirit.

P.S. I mentioned wanting to spend time with my grandchildren was a catalyst in my decision to leave my role as senior pastor. When I became Care Pastor at the church in Decatur, I would often take my grandchildren with me on visits. My grandson is now in ministry. When we were visiting at hospitals and had to wait to see a patient, my granddaughter would often pick up medical magazines and read them. She is now in training to be a Physician’s Assistant. Our other granddaughter is on staff at the church in Decature.

The Truth About Temptation by Pastor Mark Garver

October 15, 2014/in Articles by Others /by Tony Cooke

The Truth About Temptation
Pastor Mark Garver

Author Mark Garver is the senior pastor of Cornerstone Word of Life Church in Madison, Alabama. He founded the church in 1993 as a graduate of RHEMA Bible Training Center. Pastor Mark has a strong vision for the world and frequently travels overseas to minister the gospel in Bible schools, churches and ministers’ conferences.

To order Mark Garver’s new book, “No Longer Shackled: Breaking Free of Sin’s Control,” visit www.garverministries.org.

Truth About Temptation The more we understand what sin is all about and how it works, the better equipped we are to break free from its control. Actually, people usually don’t like to talk about sin, and yet, understanding how it works gives us the advantage and the power to get free from it. Turning on the lights always chases away the darkness.

Let’s begin to consider the truth about sin by asking ourselves some important questions on the topic and then searching God’s Word to find the answers. Where does sin come from? Is sin God’s way of testing us? How does sin Work? Best yet, how can we stay away from sin altogether?

THE ORIGIN OF SIN
Many people believe God uses sin, temptation and the evils of this world to test us, but that’s not the case. The Bible clearly tells us where sin, temptation and evil do and don’t come from, so let’s be clear that they don’t come from God.

Temptation and sin never come from God. It’s important to be rock solid on this truth because if we don’t know the origin of something, we don’t know who or what we’re fighting against or resisting. We know that we shouldn’t fight against God, but since many people think the temptation to sin comes from God as a test, they’re not sure whether to roll over and accept it or resist it. They change their voices and go all King James-sounding, saying, “Mine heart is saddened that I have fallen into sin and failed the test that God sendeth me.” That may sound reasonable and religious, but it’s still wrong.

We can resolve this once and for all from the Word of God. James 1:13 says, “Let no one say when he is tempted, ‘I am tempted by God’; for God cannot be tempted by evil, nor does He Himself tempt anyone.” Then 1 Thessalonians 3:5 says, “For this season, when I could no longer endure it, I sent to know your faith, lest by some means the tempter had tempted you, and our labor might be in vain” (NKJV). Who tempts you? The devil is the tempter.

God has never tempted your flesh to sin, but the devil has been tempting you as far back as you can remember. Did you get that? Temptation to sin only comes from one source: the devil. Period. That’s right. The devil is the “bad boy” who does the tempting.

Notice how James teaches us on the topic.

James 1:12-15 (NKJV)
12 Blessed is the man who endures temptation;
for when he has been approved, he will receive the crown of life
which the Lord has promised to those who love Him.
13 Let no one say when he is tempted, “I am tempted by God”;
for God cannot be tempted by evil, nor does He Himself tempt anyone.
14 But each one is tempted when he is drawn away by his own
desires [lusts] and enticed.
15 Then, when desire has conceived, it gives birth to sin; and sin,
when it is full-grown, brings forth death.

Did James say that God tests us with temptation and sin? No. He said the exact opposite. What did we just read in James 1:13? It said, “Let no one say when he is tempted, ‘I am tempted of God.’” James went on to tell us that “God cannot be tempted with evil, nor does He Himself tempt anyone.”

Verse 14 gave us even more detail and said, “…Each one is tempted when he is drawn away by his own desires [or lust] and enticed.” Notice that last phrase again, “when he is drawn away of his own lust and enticed.” We will talk about lust and enticement later because it has much to do with sinning and not sinning. But again, who does the tempting and entices us? First Thessalonians 3:5 said it was the devil. He’s the culprit. The title of tempter belongs to the devil, and he tempts you every time he can get by with it and every which way he can; the devil downright coaxes you to sin and probably does a happy dance if we fall for his plan.

Let’s look at a few more scriptures where the Bible clearly identifies the devil as the tempter. Matthew 4:3, “Now when the tempter came to Him, he said, ‘If You are the Son of God, command that these stone become bread’” (NKJV). Second Corinthians 11:3 says, “But I fear, lest by any means, as the serpent beguiled Eve through his subtlety, so your minds should be corrupted from the simplicity that is in Christ.”

Who was the serpent? The devil. Clearly, it’s not God who tempts us, but the devil. God is not the tempter, and He doesn’t tempt you in anyway, anywhere or anytime. Recognize that temptation and sin are weapons of the devil to trick you, defeat you and get you off track. Refuse to let him influence you.

TEST OR TEMPTATION
Even after some folks become convinced that God will not tempt them, they begin to ask if God will test them. Yet, there is a very big difference between a test and a temptation. A test can come from God, but a temptation will never come from God. Even more importantly, a temptation is never a test. People sometimes struggle to find the line between a temptation and a test, but think about these examples for a minute.

Guys, let’s say a woman walks by you in a string bikini; it’s not a test from God to see if you can maintain pure thoughts. It’s not a test to see how well your eyesight functions or anything like that. Women, if a guy walks by shirtless showing his tanned, rippled abs and huge pecs, it’s not a test to see if you can keep your mind focused on the Lord or keep your mind focused on your husband. It’s not a test to see how disciplined your mind is.

Along this same line, if you were delivered from alcohol, God doesn’t send one of your buddies by your house with a six-pack to see how you’re doing. That would be the devil. That’s not how God tests you.

You may be laughing as you think about these examples, but a lot of people struggle to understand that God is not the tempter. God does not steal, kill or destroy (John 10:10). He doesn’t steal our health. He doesn’t steal our money, and He doesn’t send trouble our way. God sent Jesus to give His children abundant life, and anything that is not abundant life is not from God.

Consider this example. Let’s say a man used to steal when he was a kid, but when he’s much older he stands in front of an ATM that suddenly beings to spit out thousands of dollars that are not his. Is that God testing him? No. Let’s say an armored car travels down the street and the driver drops $10,000. Is that a test from God? No. God does not set you up for failure.

That’s not how God tests us. But God will give us open book tests with His Word. In other words, God will check to see if we’re obedient to his Word or if we follow the leadings and the promptings of the Holy Ghost. For instance, God says, “Will you obey me?” “How will you handle your money?” “Are you going to tithe?” That’s how God tests us.

On the other side, as we saw in James 1, the devil very deliberately comes to tempt you. He’s not playing around; the devil wants you to mess up and get in as much trouble as possible. He’s out to ruin your life. Yet, the Bible says if you’re born again that the devil is under your feet (Ephesians 1:22). You’ve been raised to sit in heavenly places with Christ Jesus (Ephesians 2:6). The Bible says that you don’t have to be ignorant of the devil’s devices (2 Corinthians 2:11). The Bible says you can win against the devil every time (2 Corinthians 2:14).

Therefore, when sin comes in front of you, you don’t have to wonder, Where does this come from? When sin comes along, you’ll be able to confidently know and say, “That’s the work of the devil. That’s the devil trying to get me out of the will of God. That’s the devil trying to pull me away from my heavenly Father. That’s the devil trying to pull me away from my family. That’s the devil trying to ruin my life.”

The devil doesn’t come against us with a red suit and tail, horns and a pitch fork. How does the devil come? He comes with sin. Sickness. Confusion and every evil work. But I’ve got good news. First John 3:8 says, “…For this purpose the Son of God was manifested, that he might destroy the works of the devil” (NKJV).

You’ve got to clearly know that temptation is the work of the devil, and you’ve got to know there’s a way out. When a temptation comes to a born-again believer, there’s always a way out. You don’t have to give into the temptation and commit a sin.

You also need to realize that the temptation is not the sin. Temptation first comes as a thought to disobey God and His Word, but that in and of itself is not sin. The sin comes when a person acts upon the thought. So don’t act upon the thoughts of temptations; cut them off before they escalate.

Jesus Himself was tempted. Hebrews 2:18 says, “For in that he himself hath suffered being tempted, he is able to succor them that are tempted.” The word succor means to run to the cry of and assist and relieve those who are tempted. The Bible also says in 2 Peter 2:9, “The Lord knows how to deliver the godly out of temptations…” (NKJV). Isn’t that good news? If you find yourself tempted, there’s help available. God has made a way out of all temptation, and He will deliver you out of them all if you’ll follow Him.

YOUR PART OF THE EQUATION
We’ve established that the devil is responsible for introducing temptation and sin, but that’s not the end of the story. James explained there’s another element of the sin equation: you. James said that temptation comes because we are drawn away of our own lusts, and when lust is conceived, it produces sin.

That means the devil isn’t the sum total of the sin problems; you’re the other half of the problem. The devil may dangle temptation your way, but you choose whether to give in to sin or turn it down. But know this. The Bible arms you with insight into your enemy and gives you all the equipment you need to defeat the temptation and the devil.

God says that as Christians we are more than conquerors (Romans 8:37), and we can do all things through Jesus Christ who strengthens us (Philippians 4:13). So it’s our job to understand the process of sin and walk in the freedom from sin that Jesus won for us.

THE PROCESS OF SIN
The first thing we need to understand about the process of sin is that sin doesn’t just happen to us out of the blue one day. A person might feel that way. A person might feel shocked that he or she gave way to sin and feel like the trap of sin came out of nowhere, but the truth is, the act of sin developed over time. It was a process. One thought after another and one poor choice after another paved the way for the sin to overpower us.

You see, sin is a result of temptation, and every man, woman, boy and girl endures temptation; we all have to deal with some level of temptation all our lives. If we don’t deal with the temptation when it first raises its ugly head and is small, then it’s likely to grow beyond our ability to control it.

Notice again what God’s Word has to say on the topic. James 1:14-15 says, “But every man is tempted, when he is drawn away of his own lust, and enticed.” The scriptures go on to say that when lust has conceived it brings forth sin, and sin, when it is finished, brings forth death. Here’s the devil’s formula: temptation + lust = the conception of sin.

According to the Merriam-Webster Dictionary, the word conceive means “to become pregnant with, to take into one’s mind, to cause to begin, to form and imagine in one’s own mind.” Do you see the pattern here? The devil dangles a well-chosen carrot of sin in front of a person to entice him or her, and then the person takes hold or becomes pregnant with the idea of something. The entire process of sin begins when a person takes an idea or thought or image into his or her mind and considers it, forms it, plays with it and imagines it.

As I was studying this subject a few years back, the word conceive seemed to jump off the page as I read this scripture; it gave me real insight. Notice James 1:14-15 again: “Every man is tempted, when he is drawn away of his own lust, and enticed. Then when lust hath conceived, it bringeth forth sin: and sin, when it is finished, bringeth forth death.”

This word conceive highlights an important point: It takes two to tango. The process of sin is similar to the process of creating a baby. A man and a woman come together and conceive a child. It takes both the sperm and the egg. If the sperm and the egg don’t come together, there will be no child. In the same way, the process of sin also requires two components—temptation and lust.

So, it’s like this. We cannot control what the devil does. We cannot control when the devil comes. We cannot control that sin produces death. But we can control the lust of our flesh; without its participation, sin will not be conceived. Sin will be stopped in its tracks. It will be stopped cold.

Sin always begins with a single thought and continues to grow larger as it’s fed with more thoughts and imaginations and eventually poor choices and actions. So let me clue you in here. The devil is after your mind and your body because that’s where he does his dirty work to influence you. He wants to dominate your mind and your body, and he wants your spirit too weak to rise up and shut him down.

But we’re going to put a stop to that. We’re going to expose the tactics of your enemy and give away his strategies because if we can show you how he operates, you can refuse to cooperate with him. If you begin to realize how he operates, you’ll be empowered to “go and sin no more.”

To understand more about how he works, let me remind you that the Word of God explains that every human being is actually a three-part being. Each of us is a spirit who has a soul (mind, will and emotions) and lives in a body or suit of flesh. If you are born again, you believe in the resurrection of Jesus and have confessed Him as Lord; the Spirit of God now lives within you, and when it comes to the devil, you’re large and in charge as long as you follow God and obey His Word.

The devil has no authority over the born-again spirit where God dwells. If we walk in the freedom and authority we’ve been given, every shackle of sin drops off. We can break free from sin and no longer be ignorant of the devil’s devices and schemes.

The Top Five Tax and Personal Finance “Myths” for Pastors By Mark Helland, CPA

October 15, 2014/in Articles by Others /by Tony Cooke

The Top Five Tax and Personal Finance “Myths” for Pastors
By Mark Helland, CPA

Mark Helland, CPA is a partner with the accounting firm of Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark can be contacted via email at [email protected] or by phone at (918) 627-2286.

Over the course of my career in working directly with pastors on their tax and personal finances I have seen a few “myths” that repeatedly come up in conversation and in practice. While I have seen other myths/misunderstandings of U.S. tax law in practice, the frequency of encountering the five “myths” listed below has led me proclaim these to be my personal “top five”. I am not sure how some of these get started, but once they do get started they tend to spread like wildfire. In no particular order, here is my list of top five tax and personal finance myths for pastors:

Myth #1: I can deduct all of my suits and professional clothing because a pastor is always “on duty”.

Fact: Clothing purchased for a taxpayer’s employment is rarely, if ever deductible and this has been spelled out plainly in the U.S. Tax Code. The only situation where clothing might potentially be deductible is in the case where a “uniform” is required (For example, an auto mechanic, delivery driver or something to this effect). Suits, expensive as though they may be, are definitely not deductible on the personal income tax return of a pastor and they absolutely cannot be purchased on behalf of a pastor by the church.

Myth #2: My housing allowance is totally exempt from income taxation.

Fact: An entire article could be written about the housing allowance and all of the myths that surround this confusing topic. In terms of income tax, even if you are a pastor that has filed a Form 4361 and have opted out of the social security system, your housing allowance could still be subject to income tax. In general, the housing allowance is exempt from income tax, but if you have an “excess” housing allowance which is above and beyond your actual housing expenses for the year, this excess amount is subject to income tax. For example, if your housing allowance for the year was $24,000 and your actual housing expenses were only $20,000, then an excess housing allowance of $4,000 exists and will be taxed at both the federal and state levels. Furthermore, it is critical to understand that a pastor must be able to substantiate their actual housing expenses and failure to do so could result in the entire housing allowance being subject to income tax.

Myth #3: My housing allowance is not subject to self-employment tax (“SE tax”).

Fact: In the case of a pastor who has filed a Form 4361 and has opted out of the social security system, this is not a “myth” and this is a true statement. However, if you have not opted out of the social security system, then both your wages and the full amount of the housing allowance is subject to SE tax (SE tax is essentially FICA and Medicare tax, both the employee and employer portions). I once had a pastor strenuously and consistently insist that I was incorrect on this issue. Despite my efforts to show the pastor the specific IRS rules on this issue, I was never able to convince the pastor or achieve any agreement on the issue. I found out later that the pastor did not file our tax return and they instead sought out an unlicensed member of their congregation to re-prepare their tax return for them – without any of the pastor’s income being subject to SE tax. While the pastor saved some tax by having the return prepared this way, they also unfortunately committed fraud with no statute of limitation on how far the IRS could go back in time to audit this tax return (or returns if done in other years too).

Myth #4: My vehicle is used 100% for ministry purposes, so I can “write-off” all the mileage or my church supplies me with a vehicle and there is no tax consequence to this.

Fact: Almost no vehicle is used 100% for business purposes or ministry purposes. The only scenario where a vehicle could be considered to be used 100% for ministry purposes would be a vehicle that is parked at the church and is driven only for church business. Driving a vehicle from your home to your place of business is considered non-deductible commuting mileage and is never deductible. Only mileage that is driven for ministry purposes and is not reimbursed by your church could potentially be deducted on your income tax return. Additionally, a detailed mileage log of such trips must be maintained.

For those pastors who have a church provided vehicle, this is considered to be a part of your compensation package and some portion of this vehicle’s use must be included in your personal income. A CPA can calculate what exact amount to include in your income and there are various ways to handle the inclusion of income. The important thing to understand is that a church cannot provide a vehicle to a pastor with no income tax implications, unless the vehicle is parked at the church and is only used for church business – a scenario which is unlikely, at best.

Myth #5: I am considered to be self-employed, so I have to make estimated tax payments.

Fact: From my experience, most pastors opt to pay their income taxes by making quarterly estimated tax payments. This tends to be the case because most churches understand that the church must treat the pastor as being self-employed and the church cannot withhold or match FICA/Medicare taxes for pastors. However, a pastor can absolutely have their church withhold federal and state income taxes from their weekly or monthly payroll check. This is completely acceptable as the pastor is simply instructing the church to withhold a certain amount of income tax (not FICA/Medicare tax) from their check. The pastor can then simply “gross up” the amount of federal income tax withheld to be enough to cover both income taxes and self-employment taxes.

There are two primary advantages to having your taxes paid in this manner. First, it is all too easy to forget to make a quarterly estimated tax payment. Second, estimated tax payments must be made on a regimented, quarter by quarter basis and if they are made late, a penalty could be assessed. Withholding taxes are not subject to the same timing requirements and so long as you have sufficient withholdings paid in by the end of the year, a penalty can be avoided. The advantage here is that a pastor can have their CPA analyze their tax situation and additional withholdings can be held out of year end payroll checks to avoid penalties, if need be. We definitely recommend this alternative as opposed to making quarterly estimated tax payments.

Tough Times Don’t Last by Pastor Tim Gilligan

October 15, 2014/in Articles by Others /by Tony Cooke

Tough Times Don’t Last
Pastor Tim Gilligan

Tim Gilligan founded non-denominational Meadowbrook Church in Ocala, Florida, in 1989. From humble beginnings, the church now has approximately 3,500 members, and continues to grow. Dedicated to sharing God’s vision with his Meadowbrook family and an ever-expanding Internet audience, Pastor Tim teaches spiritual lessons with a blend of compassion, humor and above all, practical application. Pastor Tim and his wife, Alicia, have raised five children and reside in Ocala. You can learn more about Meadowbrook Church on their website. You can order “Tough Times Don’t Last” by clicking here.

In this world, one thing is certain: there will be tough times. No one is immune to the pressures, problems and challenges of life. Relationship struggles, financial challenges, health concerns, and family problems are part of living in this world.

Tough Times Don't Last Sometimes we find ourselves in tough times that are of our own making,where the situation is one that we’ve created — whether intentionally or by accident. In other instances, tough times are individual situations that we didn’t create or put in motion. Like it or not, the reality is that some things come into our lives that are not our fault. They happen simply because we live in a fallen, broken world. We have to deal with those times even though we didn’t cause them and don’t deserve them.

When the pressures of life are closing in on all sides, it often seems there is no escape. Tough times are a reality, but they don’t have to dominate your existence, and they don’t have to last indefinitely.

Good things happen to bad people and bad things happen to good people. It’s part of living on this earth. People often make decisions that actually extend and intensify their troubles. They may also have spiritual, emotional or mental conditions that prolong hard times. If you’re uninformed, or misinformed, if you’re ill-equipped, if you lack strength, if you make wrong decisions, or if you’re headed in the wrong direction, those tough times can linger.

While tough times come to everybody, the good news is, those tough times don’t have to last. Tough Times are subject to a number of principles and practices, as well as the promises and power of God.

Tough Times Don’t Last is all about teaching you how to properly equip yourself with God’s Word and His powerful principles so you’ll be able to deal with trials, and come through with a testimony that will strengthen you and bless those around you. As you get informed and equipped, and adjust your perspective from a Scriptural view, you’ll find strength and make right decisions. Then you can deal with the tough times when they come along and make sure they don’t linger.

Here are seven things we need to understand and do to make sure that we outlast the tough times we face.

• Your problem is not really the problem.

How successfully – or miserably – we make it through challenges in life depends in part on what we know. You must be stronger on the “inside,” filled with the Word and promises of God, than the problems you face on the “outside.”

• Cast your cares upon the Lord.

There’s a danger in continually carrying your cares. We need to do whatever it takes to get rid of our cares, but do what you have to do to get out from under that load of cares or you’ll be easily knocked down.

• Nurture a close relationship with God.

To build a relationship with God, you need to spend time alone, just you and God. Spending time alone with God does not make Him love you any more than He already does, you don’t earn special spiritual reward bonus points, and it simply makes it easier for God to communicate with you.

• Learn the essence of problem solving.

You must narrow the gap between what you have and what you want. You have to define what you want, understand what you have, and then decide what needs to be done to solve the problem.

• Know how to deal with fear and problems.

Once we get the revelation that God has promised to be our refuge and our strength and really believe it, we’ll understand that we don’t have to be afraid of anything! He’ll be there to protect us and give us His strength to get through it.

• Find peace in the midst of challenges.

Even during hard times, God is able to put gladness in your heart, so that you can lie down in peace and sleep. Real peace springs from having hope even in the midst of troubles and conflicts. The only way to obtain peace is through daily “intake of and exposure to” the Word of God.

• Determine to make it through the storms of life.

You choose the foundation on which you build your life: rock or sand. Determine to make God’s truth the core of your life, the very foundation upon which you build your life. Then you will have a life that will withstand the test of any storm that may blow your way.

Tough Times Don’t Last gives valuable spiritual insight and practical applications to help believers stand firm in the face of life’s challenges. You can order “Tough Times Don’t Last” by clicking here.

Tips for the Second Generation by Pastor Joel Sims

October 15, 2014/in Articles by Others /by Tony Cooke

Tips for the Second Generation Pastor
Joel Sims

Pastor Joel Sims Joel Sims has been the senior Pastor of Word of Life Church (Flowood, MS) for the past ten years. Word of Life is a church where people gather together to hear life, share life, and give life as they worship the Lord. Word of Life is thriving ministry that reaches 2,500 people every week for the Kingdom of God. Joel has been married to his beautiful wife, Peppi, for 8 years and are the parents of three children. Click here to learn more about Word of Life Church.

Hello All,

Second Generation Pastor It is an honor to be talking to you. I have gleaned much from Rev. Tony Cooke and the resources on this site. So it is a pleasure to help be a supply any way we can be. I suppose anyone in ministry could take something away from this article, but it is particularly designed for pastors taking over existing works. My name is Joel Sims and I took over the church I grew up in. In the early 1980’s, my father graduated from Rhema Bible Training center and came back to his home town of Jackson, MS where he started Word of Life Christian Fellowship.

The church started with three people in his mother’s basement. Over 20 years it grew into a church well over 1,000. Around 1999 my father purchased property to build a new facility for his growing congregation. On April 17th, 2001 my father passed away right in the middle of the building project. I was 17 years old at the time. To make a long story as short as I can possibly make it, under a set of amazing circumstances I began to pastor that church at 19 years of age.

I know what you’re thinking. “Who in the world let him do that?” To be honest I really don’t have a good answer. But nevertheless, there I was, 19 years old and the pastor of the church. At the time of assuming leadership, the church was hovering around 750 people. Under my exceptional leadership we lost about 300 people within my first two years of my pastoring. One night I came home after preaching and got down on my bathroom floor with tears streaming down my face. I felt like I was a complete failure and was tearing apart everything my father had built in 20 years. I had a mental list of people I felt like I could give the church to who could do a far better job then me. On the bathroom floor that night I prayed a prayer that changed my life. It was a simple prayer. All I said was, “Lord I need your help.”

Over the next couple of weeks I received help and the Lord gave me things to do personally as well as organizationally that not only changed the course of my life, but the church as well. I have now been pastoring 11 years in October. I am so incredibly thankful I did not give up that night. We built the building that my father was intent on building. The church has grown by the Lord’s help and we are reaching far more people for the Kingdom of God then ever before. I know for many of you the main thing you need to hear is, “Don’t get frustrated.” We are to run our race with not only faith but also with patience. Don’t get so discouraged with the present that you forget the dream you once had. Dream big again! God called you there for a reason. Delay is not always denial. Stay with it. God has great things for you. With that being said, let me give you a couple of steps that the Lord gave me.

Step Number 1: This is a personal step, a step I had to make in my own heart. The Lord dealt with me that I had a measure of unforgiveness in my heart.

That root of bitterness was stopping some things from happening. A Scripture He gave me during that time is found in Job 17:9. It simply reads that he who has clean hands shall grow stronger and stronger. I think it easy sometimes in life, but also in ministry, to get our hands a little bit dirty. Things come up in ministry. People leave churches. Sometimes promises are not fulfilled. Sometimes people start churches out of your church. All these things can wound your heart, and that hurt can lead to unforgiveness. That unforgiveness can stop God’s best from manifesting in life. I knew in order to see my life get stronger and stronger I had to get my hands clean and let go of some unforgiveness.

There is a good rule for you to have in ministry and it is this: you can’t please everyone but you do have to LOVE everyone. There always going to be people who are not pleased with you. Some say the music is too loud, you turn it down. Others come and say it is too low. As a pastor, many times it can be hurtful when you realize you haven’t pleased someone. But never stop that from letting you love them. Love is the greatest force in all the world. Because God is Love. Just as nothing could overtake God, nothing can overtake love. Let Love be your foundation for Life and for ministry. Keep your hands clean and watch things grow stronger and stronger. If there is anything you need to let go of or anyone you need to forgive don’t hesitate in taking that step. .

Step Number 2: Every ministry and minister needs a pace setter .

There are too many biblical examples to list. Paul with Timothy, Elijah with Elisha. You need to get around somebody or something that inspires you to reach for Greatness. I saw this principle in the life of my father. He had two ministries that he stayed close to. He gleaned not only organizational principles, but also received personal impartations from them. These things marked his ministry and improved him personally. Currently, I expect each one of my staff members to have a pace setter. A ministry that they can look to that is doing greater things than what we are doing. Some of the pace setters we have strong personal relationships with. Others we know them but they don’t know us. But that doesn’t stop us from gleaning from them. Paul said, “Follow me as I follow Christ.” What ministries or ministers can you follow, can you learn from, can you be inspired by. Make it a priority to get around Greatness.

Step Number 3: Show the people you care.

There is an old saying I am sure you all have heard it before. But it is the absolute truth: “People don’t care how much you know until they know how much you care.” When taking over an existing work, you can have all the vision in the world and that is great. You can have the talent in the world, and that is good too. But if the people who are there don’t believe you care about them, it won’t be long until they are no longer there.

When you are taking over an existing work, chances are before you made your grand entrance there was some type of emotional exit. Our church’s emotional exit was my father’s passing away. Your situation could be completely different but chances are the people are in a place where they need emotional support. People will forget what you say. A lot of times they will forget the vision that you cast. But they will never forget how you make them feel. So do whatever it takes to show the people you care.

From the pulpit never show frustration. I know this easy to get frustrated. But it is important for the people especially during those first couple of months to see the overwhelming love that you have for them. I mean after all they are the reason you took the job, Right? It is amazing what people will do for you when they like you. So love the people and never forget a good shepherd should always smell like the sheep.

Step Number 4: After you have shown the people how much you care, lead with a passionate vision.

When a church has past memories that are greater than present dreams, a church is in trouble. Where there is no vision, not only do people perish, but churches do, too. It is your job as the leader of the church to give the people a vision to get excited about. They must not believe that where you are currently is as good as it gets. Don’t ever think survival, but think increase. What is next for the church? Maybe it is a new building, a new service, a new outreach, or a new program. But something MUST be next.

It is not just enough for you as a leader to have the vision. You must over-communicate the vision until your church is as excited about it as you are. Ask yourself this question once a month, “Are my people excited? Are they excited about the church?” If they are, why? If they aren’t, why not? Christianity and your church should be exciting. People should be excited about what is going on. That is what vision does; it puts passion in the people to move forward, to make advancement.

At the same time don’t try to communicate vision until you prove to the people that you care. Faith demands a target to believe for and to pursue after. Paul said, “I forget those things that are behind me and press towards the things that are in front of me.” You have to get the church to do that, to be incredibly thankful for the past, but also passionately excited about the future.

Step 5: Start building the right team.

This is such an interesting step for new and coming leader. Because I guarantee you there will be some people in leadership positions, and within three seconds of meeting them you know a change needs to be made. You will also know there are some people who are not in leadership positions that need to be. How do you handle this. Two words: BE LED.

In the Jim Collins Book “Good to Great” which I encourage you to read, he says that one of the greatest steps to building a great company is first WHO then WHAT. He says you not only need to drive the bus which is your organization in the right direction but you have to have the right people in the right seats. Navigate these waters with patience and wisdom.

Don’t make change to quick, but at the same time when the Lord deals with you to make changes don’t make excuses, make changes. This is not always easy but a church will never grow beyond the leadership team’s ability to grow. Jesus spent much time developing a team. So often we think of reaching the masses in a community, but Jesus knew in order to do that he had to build a team first. To do this he spent much time in prayer before selecting his team. I encourage you as a pastor to do the same thing.

Don’t just come in with personal preferences, but take time to get to know the people to get to know who is there, to love and care for them and then spend time in prayer about who you are to use, and then who to promote. Once Jesus selected his team he spent much time pouring his life into theirs. He grew them up. He made investments in them that later produced a dramatic return. Some people are not presently in your church.

Your time in prayer will bring the right people to you. So when it comes to getting the right people in right seats start with prayer. Prayer will help you see what changes need to be made. It will give you the grace to make those changes and it will bring the right people into the organization.

It has been my honor to spend some time with you. Before I end, I would like to encourage you to check in with Tony and his website as much as you can. He definitely is a pace setter.

Blessings,

Pastor Joel Sims

10 Things Every Pastor Should Know Before They Build

October 15, 2014/in Articles by Others /by Tony Cooke

10 Things Every Pastor Should Know Before They Build
By Charlie Daniels

Charlie Daniels is the President and CEO of Daniels & Daniels Construction. He has over thirty years of construction experience. As a pastor’s son, Charlie Daniels embodies the heart of a pastor. He knows the daily pressures that pastors have to deal with, and has a heart to serve them. That is what Daniels & Daniels Construction Company is all about. Each employee has to have that same heart in order to work here. From the top to the bottom we care about pastors and believe it is our duty and call to build churches.

Daniels & Daniels Construction is a full service construction firm offering construction management, general contracting, and design-build services. Their home office is located in Tulsa Oklahoma, however they build churches nationwide. For more information on them visit them on the world wide web at www.churchesbydaniels.com or phone them at (918)496-8805.

1. Planning is very important! Start with monthly planning sessions. Do this by first organizing a group that you would like to be involved in the planning process. Begin having meetings at least once a month in order to brainstorm and plan what the church’s basic needs and desires are. Your planning phase should last at least one year.
2. If possible hire a civil engineer before you purchase your property. This will help determine if the property is zoned properly, if it has any unusual easement issues, or if there are any restrictions imposed on the property. Soil tests and soil borings should be done as soon as possible.
3. It is helpful to get the entire building team involved in the planning process. This team includes architects, engineers, and your contractor. This can help you to match your design with your budget.
4. A good idea is to try and hire an architect that can prepare just a floor plan and building elevations that are close to the square footage requirements. Pay this architect by the hour for their services. Then take these very preliminary drawings to a couple of contractors (if you do not already have one) for a preliminary square foot price. This will give you a rough estimate of how much money you will need.
5. Talk to the bank and determine whether you can get a loan and how much they will loan you.
6. At this point, determine if the overall square foot price is affordable and choose your method of design, i.e. Construction management, design-build, general contracting, etc.
7. Changes will come. It is important to be flexible. Proper planning is key to keeping you from pitfalls. Construction is not rocket science, however there are many field adjustments to be made. You will need someone to manage these adjustments for you.
8. The team concept creates the best results. If you can create a team with the architect, owner, and the builder this will create the best possible situation for a successful project.
9. Often times it is helpful for a pastor to hire a liaison to act as the owner’s representative during the project. This individual should have experience in the area of construction project management if possible, and should be responsible to sign off on all payment applications in order to assure that the work being invoiced is actually completed. This helps to relieve the pastor of this responsibility, freeing him up to focus Pastoring.
10. One of the most important things I have seen in building churches is for the Pastor to continually cast the vision. Proverbs 29:18 says, “Where there is no vision the people perish…” You must always keep the vision before the church.

Keys to Success…

In order to get the look you desire on a fixed budget, you must mix budget and design.
Start fundraising early. It is best to begin fundraising when you begin planning.
Start with a budget in mind in order to not design something you cannot afford to build. Another way to make sure you can build what you design is to build in phases.
Create a team with the architect, owner, and builder.
Cast your vision!

“In Search of Timothy” Video Seminar Strengthens Pastors

October 15, 2014/in Articles by Others /by Tony Cooke

Missionary Wanda Casper, Shares How “In Search of Timothy” Video Seminar Strengthens Pastors and Church Leaders in the Philippines

Since November of 1983, Wanda Casper has been "preaching, teaching and healing in the Name of Jesus Christ" in India, Republic of South Africa, Mozambique, Swaziland, Botswana, Great Britain, the Philippine Islands and the USA.

In 1991, the Lord directed her to start a two year training program for those in or called to the five-fold ministry on the Island of Negros, in the Southern Philippines. In addition to training and preparing Filipinos to "teach, preach and heal in Jesus’ Name" Wanda also holds outdoor evangelistic crusades for adults and children.

We encourage you to learn more about Wanda’s work (Light of the World Ministries by visiting her Web site http://lightoftheworldmin.org

Dear Rev. Tony,

Greetings in Jesus’ mighty name!

We had the "In Search of Timothy" video seminar on Monday, July 17, 2006. We were only able to give a ten-day notice, but about 60 of our alumni attended – many of them are senior pastors. They also brought some of their staff people who are also alumni of our school.

We did it all in one day and it was glorious! It was so wonderful. Filipinos (especially our graduates) understand English and many of the humorous things you shared truly tickled them just as you did the crowd you ministered to at the church where the videos were taped.

Our alumni were so blessed! I checked their notebooks and they took very good notes and got the points you shared, especially character issues as we were studying on "Growing Up Spiritually." The ethics issues are so important to pastors as splitting churches is rampant here. Your messages planted seeds of urgent truth in a non-accusatory way.

I am sending you a few photos of the meetings (below). All the attendees wanted me to send their thanks and tell you how much your teaching ministered to them. I also brought ten copies of your book and gave them to the first ten pastors that came and stayed all day. I plan to bring more of the books next year because they all wanted one!

Thank you again for your ministry and your many blessings to us.

Love in Christ,

Wanda Casper

Overlooked Tax Saving Strategies for Tax Season by Mark Helland

October 15, 2014/in Articles by Others /by Tony Cooke

Overlooked Tax Saving Strategies
for Tax Season
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.

Tax Strategies CPAs work with the tax code day in and day out and see a lot of items that provide the opportunity to save tax. Many of these items are used by CPAs to prepare their own returns and if you have ever wanted to take a peek under the hood of your CPA’s tax return, here is your chance. Reducing your tax liability requires a year round effort to plan and keep good records. Following are a few of the top tax saving strategies used by CPA’s:

Health savings account
Health savings accounts (“HSA’s”) are available to taxpayers who are enrolled in a high deductible health plan. In effect, the health savings account works in tandem with your health insurance plan but provides a separate savings component. Annual amounts established by the IRS can be contributed to the health savings account with an “above the line” tax deduction being available for the contribution. The health savings account deduction looks much like the traditional IRA deduction on the front page of your income tax return. However, there is a key difference – contributions to a traditional IRA are tied up until you reach age 59 ½ or they are subject to a 10% penalty and federal and state income taxes. Contributions to a health savings account can be withdrawn without penalty or tax as long as they are used for “qualified medical expenses”. Money held in the account will continue to grow for retirement and can be withdrawn for non-medical expenses, subject to restrictions beyond the scope of this article. In effect, a health savings account allows you to “deduct” medical expenses that otherwise would not be deductible due to restrictions on deducting medical expenses on Schedule A. Very few taxpayers are able to deduct medical expenses, as total medical expenses must be in excess of 7.5% of adjusted gross income to receive any benefit on Schedule A. Overall, a health savings account is a great tool to deduct medical expenses and grow funds in another tax-deferred vehicle, much like a traditional IRA, and you have up to the April 15th deadline to establish and fund an account.

Vehicle expense deduction
Business owners can obviously deduct the business portion of their vehicle usage against their business income. However, even if you are employed by a business or non-profit organization, it is still possible to deduct the business use of your personal vehicle. If you are an employee, you may be able to claim an itemized deduction for auto expenses on your Schedule A; however the deduction is subject to a 2% of adjusted gross income threshold. There are two ways to calculate the auto expense deduction, either by tracking actual expenses or by using the standard mileage rate, published by the IRS. CPA’s calculate the deduction both ways and choose the method that provides the largest deduction, however once you select a method, there are certain restrictions for moving back and forth between methods.

Non-cash charitable contributions
Much like contributions of cash to charities, non-cash items that are in “good condition” can be donated as well. If you have household items that you no longer need or want, donate them to a charity that accepts those types of goods and you can claim the “thrift shop value” of them as a donation on your taxes. Make sure to keep detailed records of all items donated and be sure to get a receipt from the charity. Donations under $250 in value do not require a receipt for substantiation, whereas donations valued in excess of $250 must have documentation from the charity. Donations in excess of $500 also require that Form 8283 be completed and attached to your return by your CPA.

Energy efficiency credit
After being a part of the Internal Revenue Code for 2011, residential energy credits took a brief hiatus from tax law in 2012 but are now back in 2013 (do you have whiplash yet?). Energy credits provide some great opportunities for tax saving, but you have to be careful given the “on again, off again” nature of these credits. If you are planning to make upgrades to your house (windows, insulation, HVAC, etc) in 2013, consult a CPA for help on which type of upgrades qualify for tax credits. Important note – DO NOT rely upon the advice of employees of big box retail stores for which items qualify for credits. We have seen many clients rely upon the advice of store clerks for items that did not qualify for energy credits as per IRS guidelines. One final note here is that for pastors who have housing allowances, this idea could have a double benefit as qualified upgrades to a house are able to offset housing allowance amounts while also potentially generating an energy credit.

Mortgage loan refinancing
Given the historically low interest rates, many Americans are refinancing mortgages on their primary residence. Loan origination fees or “points” are deductible and it is very easy to forget that you paid these fees when time comes to prepare your tax return. Loan origination fees must be amortized over the life of the loan refinance and can be deducted on your Schedule A over time. So, a $1,500 loan origination fee on a fifteen year mortgage would generate a $100 deduction per year for fifteen years. This doesn’t sound all that great, but if you are on your second or third refinance the prior refinance fees that have not amortized out completely are deductible in full in the year that you refinanced again. So… if you previously refinanced your home and had $1,200 of refinance fees that had not completely amortized out, these fees are deductible in full on your current year Schedule A! Again, as these types of fees are related to your home, this provides a potential double benefit for pastors with housing allowances.

Condemnation and Conviction: The Vital Difference by Keith Trump

October 15, 2014/in Articles by Others /by Tony Cooke

Condemnation and Conviction: The Vital Difference
Keith Trump

A native of Carmel, Indiana, Keith Trump founded Living Truth Church in 2003. He continues to lead this thriving ministry. Prior to founding Living Truth, Keith ministered in churches throughout the United States as well as oversees in both Nicaragua and Haiti. Keith has an overflowing passion for teaching the whole Word of God. The Lord took him through many years of preparation in order to accomplish this endeavor. In addition to graduating from Rhema Bible Training Center, Keith holds BA degrees from Evangel University in both Biblical Studies and Missions. He also has a Master of Divinity degree from Assemblies of God Theological Seminary. While at Evangel, Keith earned multiple honors such as Outstanding Greek Student, the Zondervan Medal of Achievement For Outstanding Greek Studies, the American Bible Society Scholars Award, the highest distinction of Outstanding Biblical Studies Graduate, and many other scholarships. During his time at seminary, Keith received the prestigious Presidential Scholarship for each of his years of study. In addition to Hebrew and Aramaic studies, he continued to pursue advanced level Greek studies. In 2014, the Lord gave Keith the mandate to “Get my people into the language (Hebrew and Greek) of my Word!” He explained the necessity of traveling around the world teaching this truth. In obedience to the Lord’s command, Keith launched the “Getting Greek” seminars (www.gettinggreek.org). These seminars have taken off and begun taking believers out of the shallows of pop-Christianity and into the deeper water of God’s Word.

Throughout his ministry, Keith’s greatest partner remains his wife of 24 years, Lori. Together, they have four children ranging in ages from 5 to 23. Keith’s closest mentors include Dr. Bob Lemon, Rev. Tony Cooke, and Pastor Rick Renner.

Condemnation and Conviction Certain words have, in addition to merely waltzing across the stage of time, actually propelled the script of history. In particular, the interplay between two meaning-dense words can create something like a grammatical nuclear reaction; the waves of which touch every level of human existence. How people understand their meaning, source, and relationship to one another determines the course of individual lives, nations, and eternal destinies. Yes; words contain that much power. Understanding fuels application and, in turn, application determines outcome. For example, based on the handling of the terms “love” and “hate,” governments topple or bloom; families fracture or flourish; and churches either swim in redemption or sink in deception. The systematic consigning of hate as something to be avoided at all costs displays a simplistic ignorance of the word’s true meaning. How can hate be a bad word when Scripture presents the Lord as, at times, intensely hating? (Proverbs 6:16; Isaiah 61:8; Amos 6:8; Zechariah 8:18). Furthermore, God’s Word tells us that those loving the Lord will, out of respect for Him “hate evil.” (Psalm 97:10; Proverbs 8:13; Amos 5:15). Understanding the force which context exerts upon hate’s meaning produces a fuller appreciation of the term “love.” Conversely, a deeper understanding of love’s breadth magnifies the truth packaged within hate. In sum, holding a precise knowledge of each term on its own as well as their interplay makes proper application possible. Proper application then provides a manual for course correction along the path of life.

The timeless principle exposed above directly applies to the two words “condemnation” and “conviction.” In today’s church world, a great deal of misunderstanding regarding these two terms runs rampant. Mishandling of these terms continues to foster the opposing extremes of either legalism or those “claiming that God’s marvelous grace allows us to live immoral lives” (Jude 1:4). Over the past few years, the flavor of teaching Jude decries has swelled in popularity. In the lives of many, the Spirit’s convicting work has begun to break down under the ego-endearing hammers of antinomianism. This relentless pounding will, if left unchecked, give way to patterns contrary to the workmanship the Spirit seeks to build. While a weighty, detailed explication of condemnation and conviction lies beyond the scope of this article, a careful distillation will provide clarification. Concerning these terms, the Church must view the picture God paints in Scripture. The Lord offers a view cut off from the traffic and tempest present in monetarily driven churchianity and untouched by the crosscurrents of dogmas and presumptions that have cluttered church history.

Condemnation

The Greek word krima translated; “condemnation” in the New Testament proves both straightforward and forceful. In secular Greek, the term finds both its most numerous and fullest expressions as a technical term used in legal settings. The term conveys the idea of separating or making a distinction of one thing from another. Along these lines, at times, writers employed it in realms beyond the courtroom. It presents the concept of distinguishing what is approved as beneficial from what remains unprofitable. Thus, it provides a fitting term for “dividing” wheat from chaff. Considering all of the above, the word connotes a thorough, careful investigation of the facts at hand. After sifting these facts numerous times, a judge weighs what remains, and issues a potent, binding decision.

In the Septuagint, krima often takes on a decisively more negative slant. Writers use it to translate the Hebrew word din (a term meaning “to punish with severity”). (1)

Throughout the Old Testament, God stands as the only dispenser of absolute justice. The one judging every nation of the earth (Psalm 67:5; Amos 1:2; Joel 4:2) will decree a severe judgment on the “Day of the Lord” (Isaiah 2:12-18; Jeremiah 46:10; Zephaniah 1:7-18). (2)

Of course, this connotation carries over into the hands of New Testament writers. To them, krima did not simply drop from the sky into their theology. They, under inspiration of the Holy Spirit, grabbed hold of this word in order to convey the concept of “condemnation.” We see a synthesis of both agricultural (sifting of wheat and separation of wheat from tares) and legal metaphors. Paul runs hard with the concept of condemnation. The judge of all the earth (both Jews and Gentiles) has carefully scoured the facts pertinent to humanity’s case. After weighing this material against His righteous requirements, God has issued a legal judgment. There “is none that receives a clear verdict; not one (Romans 3:10). Surprising to many, condem.” nation is not, in and of itself something bad. In fact, the justice of God demands it. The Lord maintains a perfect, unbending standard carrying negative sanctions for all not measuring up to it.

God still says, “Every living soul belongs to me…The one who sins is the one who will die” (Ezekiel 18:4). Indeed, “Sin is [still] the sting that results in death, and the law gives sin its power” (1 Corinthians 15:56). We have not entered into an age wherein the Judge has abrogated this verdict. Instead, the Father pronounced the fullness of the verdict, with all its sanctions on the Son. At the cross, Jesus approached the judgment seat, heard the verdict pronounced, and drank the cup of judgment to the dregs. Therefore, now, condemnation has no place in the life of a believer. One has no right to take up what Jesus has already taken on and taken out of the way. Believers can remain confident that any condemnation coming their way does not originate from God. The disobedient believer now has an advocate, face to face with the judge, pleading the illegality of condemnation (1 John 2:1). God is now faithful (he will do it every time) and just (he is right in doing it) to forgive and cleanse from anything threatening to condemn (1 John 1:9). In the heart of Romans, Paul thunders from the heart of God: “Who will bring any charge against those whom God has chosen? It is God who justifies. Who then will condemn us? No one—for Christ Jesus died for us and was raised to life for us, and he is sitting in the place of honor at God’s right hand, pleading for us” (Rom 8:33-34). Condemnation stands as term having no place in the life of one under the New Covenant.

Conviction

In addition to shielding believers from the death-dealing sentence of condemnation, God places his life-giving Spirit within them. In other words, Jesus “did this [took the sentence of condemnation] so that the just requirement of the law would be fully satisfied for us, who no longer follow our sinful nature but instead follow the Spirit” (Romans 8:4). While the law judged from without, the Spirit now convicts from within. This elencho or “conviction” serves as one of the believer’s greatest assets.

Secular Greek writers employed elencho to speak of gathering both copious and cogent evidence for the purpose of convincing one to change a position. In addition to philosophical matters, this concept often translated to the issues of everyday life. Like the word translated “condemnation,” elencho concerns the careful examination of facts. However, the facts are marshaled for the purpose of correcting one’s course rather than issuing a negative sentence. Interestingly, “both Philo and Josephus use elencho in terms of the correction which men receive both from their own consciences and the Logos.” (3)

An examination of every New Testament usage of elencho presents the term as signifying “an expression of strong disapproval, based on evidence amounting to proof, bringing to light something out of character for a believer.” The Spirit uses conviction to say, “Pay attention; you need to make a change!” In the New Covenant, God not only exhorts believers to change; He also empowers them to make the adjustment. Under the curse of the Law, condemnation proclaimed “You have been weighed and found wanting. Your life does not measure up.” Under grace, the life-giving Spirit of brings conviction saying, “This ungodly behavior does not fit you. You are now a child of the King. Let me help you act like it.” The Holy Spirit uses the Word of God as an instrument of conviction. Whenever a believer approaches Scripture with an open heart, the transformation afforded by conviction takes place. In fact, “All Scripture is God-breathed and is useful for teaching, rebuking, correcting and training in righteousness”(2 Tim 3:16). In this passage, elencho translates to English as “rebuking.” Many view a rebuke as something to avoid. In truth, a godly rebuke can both deliver one from and keep one out of trouble. Jesus states, “I correct (elencho) and discipline everyone I love” (Revelation 3:19). Elencho often pairs up with paideuo (the word used for parents correcting children). The writer of Hebrews exhorts his audience to not “make light of the Lord’s discipline (paideuo), and do not lose heart when he rebukes (elencho) you” For, “the Lord disciplines (paideuo) those he loves”(Hebrews 12:5-6). Conviction flows from the heart of the Father rather than the finger of a legalistic preacher. Thus, instead of viewing conviction as a restriction to recoil against; one should embrace it as a help to hold tightly to.

Jesus placed within the church what some call the “five-fold ministry gifts.” He entrusts these ministers to, at times, bring conviction to the members of His body. Such conviction must always spring from Scripture instead of personal preferences. Paul told Timothy to “preach the word of God. Be prepared, whether the time is favorable or not. Patiently correct, rebuke, and encourage your people with good teaching” (1 Timothy 4:2). Ministers preaching and teaching with conviction often have the charge of “preaching condemnation” hurled at them. However, examining the usage of both condemnation and conviction, glaringly reveals the fallacy of such an assertion.

Drenched in the inspiration of the Holy Spirit, Paul exclaims that people should “notice how God is both kind and severe” (Romans 11:22). His severe adherence to justice reveals itself in unfaltering condemnation. Conversely, his unfathomable kindness manifests itself in Word-fueled, Spirit-empowered, life-correcting conviction. Thanks be unto the Son for receiving and removing the Father’s judgment and passing along the Spirit’s conviction!

(1) – The New International Dictionary of New Testament Theology Vol.2 “krima” W. Schneider (Zondervan, Grand Rapids 1979). 363.

(2) – Ibid.

(3) – For a detailed discussion of logos and rhema see my earlier article here.

Tax Q & A’s for Churches and Ministries by Mark Helland

October 15, 2014/in Articles by Others /by Tony Cooke

Tax Q & A’s for Churches and Ministries
Mark Helland, C.P.A.

Mark Helland, CPA is a partner with the public accounting firm Elliott, Dozier and Helland, PC (www.edhcpa.com) which is located in Tulsa, Oklahoma. Mark’s practice focuses on the unique needs of non-profits and he specializes in outsourced accounting, compliance and tax related issues for church and ministry clients across the United States. For further assistance from Mark on these services, Mark can be contacted via email at [email protected] or by phone at (918) 627-2286. You can also connect with Elliott, Dozier and Helland and get updates via social media at Facebook.com/hellandcpa, Linkedin.com/in/hellandcpa and Twitter.com/hellandcpa.

Mark Helland Questions with common themes tend to come up from time to time in the day-to-day operations of churches and ministries. I thought it would be helpful for my tax and accounting article this month to focus on some frequently asked questions that can be tricky to navigate correctly.

Question: I have volunteered as the church bookkeeper for many years and have never received any payment as a volunteer. Recently our pastor decided that they wanted to show their appreciation to me my giving me a gift. They would prefer not to put me on staff with a salary, but they wanted to show their appreciation for the services I have provided. They did not wish for this to be a tax burden for me personally, but I am fairly certain that is not possible. Am I correct in thinking that I will need a 1099 at the end of the year to account for this gift?

Answer: It is very important for churches and ministries to understand that just calling something a “gift” or a “love offering” to employees or volunteers does not magically make these types of payments escape taxation. In the above scenario, an IRS Form 1099 would be required for all payments in excess of $600 to individuals who are not employees and this would be considered to be taxable income to be declared on the tax return of the recipient. An additional item to consider in this scenario is that the appropriate treatment for this 1099 would be to code the amount as “non-employee compensation.” The downside to the 1099 being coded this way is that the income for the recipient would then be subject to self-employment tax, essentially FICA and Medicare times two (a total of 15.3%) in addition to regular federal and state income taxes.

The only way around the self employment tax burden would be for the church to treat the individual as an employee and issue a W-2 for this income, with the church then absorbing the employer’s share of FICA and Medicare. However, an employee arrangement brings on a host of other issues that would then need to be considered.

Question: A member of our church has a business and did some work for us recently. She charged us significantly less than the normal cost for the products and had asked about the discount being considered a contribution to the church. Can she count the difference between the normal cost of the materials and the discounted cost as a contribution?

Answer: This issue comes up often and business owners frequently don’t understand that what they are asking would basically amount to deducting their “cost” twice. In other words, the cost of materials on the project is already a deduction for their business that they have paid for with business funds. If the IRS code then allowed the business owner to claim a charitable deduction for the value of the discount or loss on donated materials, this would amount to a double deduction of the cost of the same item. So, the answer in this case is no – the church cannot consider discounted materials, discounted time or the value of a person’s services to be a charitable donation. Non-cash donations of certain physical goods are a separate issue beyond the scope of this article and professional advice is necessary when dealing with these situations.

Question: Our Church has various ways of reimbursing staff for use of vehicles. Can pastors be reimbursed for periodic gas tank filling? Also, can we provide certain staff members with a gas card?

Answer: In our audit practice, we find that vehicle usage is one of the most significantly abused areas. If the IRS were to audit most churches, they would find a significant amount of abuse in this area alone. Because this area is so confusing and so mistreated, one of my upcoming articles will address this specific issue in detail – i.e. the three primary ways that a church can provide for the expenses of operating a motor vehicle. As a general answer to this question – a church cannot simply gas up the personal vehicles of employees. The only situation in which a vehicle’s “actual expenses” (gas, repairs, insurance, etc.) can be paid for directly with church or ministry funds is if the vehicle is owned by and titled in the name of the church or ministry. So, gas cards would fall under the previous example – if the vehicle is owned by the church or ministry this would be appropriate but gas cards should never be used to fuel vehicles not owned by the organization.

In the case of vehicles owned by employees of the church or ministry, usage of a personal vehicle can be reimbursed using the mileage method but must be done using an “accountable reimbursement” plan. Under this type of arrangement, the employee submits a log of miles driven, dates of the trips and business purpose and then is eligible to be reimbursed. Again, more to come on this sometimes complicated issue in an upcoming article.

Taking Prayer Requests: Outreach from Hudson Valley Family Church by Elizabeth Murray

October 15, 2014/in Articles by Others /by Tony Cooke

Taking Prayer Requests: Outreach from Hudson Valley Family Church
Elizabeth Murray

“If everyone would rescue one person from hell a year, the church will double.”
– Pastor Jack Yurus
Hudson Valley Family Church

Elizabeth Murray Last year when Pastors Jack and Marilyn Yurus moved their congregation, Hudson Valley Family Church, from rented rooms at a local college to assist a nearby community church, Pastor Jack knew it was ordained by God. Fixing up the church building took a tremendous amount of heavy cleaning, repairing, building, painting and patience. Yet, even as things took shape inside the building, life outside the church remained unchanged.

Week after week, Pastor Jack would ask, “Are there any visitors?” No one raised a hand. No one came forward to the newly finished altar. Over a decade later, the size of the congregation remains about the same. Pastor Jack knew he had to go out to the people in the neighborhood. If you like to fish, you can’t simply talk about getting your tackle, rods, and driving the boat to your favorite fishing spots, you’ll never get there. You have to get in the boat, get out on the water and drive to your favorite hole. “We may not have the time to go on all day fishing trips but we must fish all day,” said Pastor Jack. “At work, baseball games, school, the grocery store, the DMV…”

Prior to founding Hudson Valley Family Church in 2002, Pastor Jack was the youth pastor at Calvary Center Church in Yonkers, New York for seven years and assistant pastor for nine years. Pastor Jack was radically saved 29 years ago. He didn’t sleep much for the first two weeks, he’d be out all night long telling folks about Jesus. He’d take short naps and take off again—he felt compelled to go out and tell somebody. It was after that that he did the work of an evangelist. He had few bills, was living at his parents home and had a flexible job. So, for the next five or six years, he went fishing. “I have food to eat that you know nothing about…” (John 4:32). “It was the most fulfilling time,” Pastor Jack said.

Pastor Jack never lost the heart of an evangelist. He really never stopped fishing; he never stopped evangelizing. “It was my desire to duplicate myself,” said Pastor Jack. “I instilled in people the love of God and even a heart for the lost.” But once again the cares of life creeped in and choked out opportunities to reach out—marriage, children, his own business—life got really busy. The many job (s) of a pastor: preparing sermons, banking, paying rent, setting up every week, children’s church, taking care of the problems of your spiritual children in addition to his own marriage and children. Plus, he always worked during his 28 years of ministry.

With a full plate of real responsibilities, Pastor Jack could see that, after a decade, not much was happening in his church. In his spirit, he sensed Jesus asking him: ‘What are you doing?’ He knew he had to lead by example and asked himself, ‘So, are you or are you not going? He realized he had to make a change. Back in the ‘80s it was easy to evangelism, then the ‘90s, no one would listen to you and now it has come around again. So Pastor Jack appointed others to handle more church business and once again went after the lost.

Where We Were

Meanwhile, HVFC members worked tirelessly to get the physical aspects of the church ready for new people. Two members of the outreach team, Ralph and Stan, realized they had become distracted by multiple maintenance projects. One Saturday night, while cleaning the church for Sunday’s service, they saw the real priority should be focused on reaching the lost. ‘What good is it to have a well-kept church and no one in it?’ Stan thought.

“We saw we were missing it,” said Ralph. “We had to go out there and share His love.” That Sunday, Pastor Jack preached a word God gave him: “What good would it be for a man if he gains the whole world yet forfeits his soul? (Matthew 16:26). It was one of the times God spoke to Pastor Jack and said, ‘What would it profit a man if he gained the whole world and his neighbor went to hell?’ Pastor Jack knew what he meant by his neighbor, it wasn’t just your neighbor but everybody.

As though a knife had been driven through the hearts of Ralph and Stan, they responded immediately. It was confirmation. They went out to the streets the following week.

God’s Idea

The outreach team knew their job was to bring new life to the church by reaching the lost. In prayer, they asked the Lord, ‘How can we approach people and get the maximum effect?’ God gave them an idea: ”Take Prayer Requests.” So they printed that in white letters on black T-shirts. The t-shirt served as an evangelistic tool. Even fellow Christians would approach them commenting, ‘What a great idea’ or ‘How do I get one of those t-shirts?’

Keith Moore said that fancy marketing and flyers won’t get people to God but prayer will. The first time the team took to the streets, a guy came up to them saying, ‘Yo! Yo! Can you pray for me?’ Another person driving by slowed down and asked, ‘I need a job, will you pray that I get one?’

Ralph remarked, “Some will come up and talk to you but others will simply read our shirts. The Word is planted in their hearts and the Word does not return void.”

Go Ye!

Consistency is key. Every week before they head out, they worship, pray and enter into the presence of God. People have come to expect them and many follow up or know to ask for prayer. They are always lead by the Holy Spirit when they pray and always refer to “Jesus says…” They never argue but rather encourage and love people.

The team has an agenda: to build people up; share information and resources; pray the Word of God with them; hand out Bibles; teach them about the name of Jesus and ultimately lead them to salvation. Instead of tracts, they leave prayer cards of encouragement. Thus far, the cards have had a greater impact. After praying for others, the team gets phone numbers, emails, and names and follows up.

Evangelizing and sharing God’s Word with people was far outside of Ralph and Stan’s comfort zone. But, through Pastor Jack, they caught the church’s vision. They got a revelation of their hearts for the lost and understood it was critical.

Endorsing Evangelists

The team encourages others to trust in the Holy Spirit and His leading—they suggest stepping out in faith. Another way they encourage the congregation is by sharing videos and testimonies of being used by God and seeing the results of prayer. They have focused on creating a fun and relaxed environment.

Just Do It!

Divine appointments await daily. Don’t allow distractions to deter you. Do not wait for someone else to do what God is calling you to do.

“You are more than able,” says Ralph. “Open your mouth, God will fill it and the Holy Spirit will take over.”

Tax Credits for Churches and Ministries? by Mark Helland CPA

October 15, 2014/in Articles by Others /by Tony Cooke

Tax Credits for Churches and Ministries?
Mark Helland CPA

Tax Credits for Churches After months of partisan debate, the “Patient Protection and Affordable Care Act” became law last year on March 24, 2010. The 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. The Act is not an easy read by any means, being over 2,400 pages in size and therefore the components of the Act will take a while for everyone to absorb.

Despite the controversial nature of the Act, the admirable intent was to expand health insurance coverage to more Americans with the goal being that 95% of Americans will be covered in the future. What makes the act so controversial are the logistics of how this goal will be accomplished and the, dare I say, creative accounting from the congressional budget office as to how it will be funded. 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. One provision that is in effect now (which actually took effect for the year ended December 31, 2010) is the creation of a health care insurance tax credit for organizations that offer health insurance to employees.

Before I explain the application of the health care insurance credit for churches and ministries, it might be helpful to first explain the concept of a “tax credi.t. Tax credits exist for hundreds of items under the IRS code, for example, anyone with a dependent child that files a U.S. tax return is potentially eligible for the $1,000 “child tax credit”. Credits are also currently offered to individuals for energy efficient home improvements, dependent care expenses, foreign income taxes paid, etc. These credits and their income limits, phase-out levels and other rules are subject to constant change based on the ever-changing U.S. tax code. A tax credit is essentially a direct offset against income taxes owed, as opposed to a “deduction” which merely reduces the income on which an individual or business is taxed. So, tax credits are extremely valuable items if you can qualify for them, and it makes sense to understand how these might be maximized for your organization.

Because churches and ministries that are qualified as 501(c) organizations 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 care insurance 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 as well. Amazingly, the health care reform act has provided for non-profit organizations to qualify for the health care credit as long as the organization has paid certain levels of employer matching contributions of Medicare tax. Before I go any further with this explanation, a short summary of the basic qualifications to qualify for the health care insurance credit are in order:

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.
The organization must at least 50% of the cost of this coverage.
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.

While the first two qualifying questions are easy to determine whether or not your church or ministry qualifies, the calculations of FTE’s and average annual wages for churches and ministries are anything but easy. Essentially, eligibility for the credit is based upon the number of FTE’s as measured by number of hours worked on an annual basis and the average annual wage for these employees. The FTE calculation is critically important, because if your organization has more than twenty-five (25) FTE’s you cannot qualify for the credit. However, don’t automatically assume that because you have, for example, thirty-five total employees you won’t be able to qualify. The formula for eligibility is based upon full-time equivalent employees and hours worked, so if your total employee census includes part-time employees your “FTE” total will likely be less than your total number of employees. If the total number of FTE’s is less than twenty-five and the average annual wages for these FTE’s is less than $50,000, then you may qualify for some level of credit. Additionally, churches and ministries have special issues to consider as pastoral employees and housing allowance income are subject to additional, complex rules and in effect, receive special treatment under the calculations for this credit.

Finally, to claim the refundable credit, a tax-exempt organization must file 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. A Form 990-T is the same return that is used to report unrelated business taxable income, so some churches and ministries may already be filing this form to report unrelated business income that they receive.

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-size church that was able to qualify for an $8,000 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. If your church or ministry currently offers health insurance benefits, I would strongly encourage you to check with

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. Mark’s firm works with hundreds of churches and ministries across the U.S. and is available for assistance on this issue. To contact 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.

Synthetic vs. Authentic Leadership by Dr. Dave Williams

October 15, 2014/in Articles by Others /by Tony Cooke

Synthetic vs. Authentic Leadership
Dr. Dave Williams, D.Min, D.D.

The following is an excerpt taken from The Art of Pacesetting Leadership by Dr. Dave Williams.

One of the most important decisions you will ever make in your life is this: Will you be an authentic or synthetic leader? This decision will transform your life and everything you do. It will determine if your efforts are fruitful or fruitless. This decision is critical to your success as a pacesetting leader. Being authentic or synthetic means to live either from the perspective, principles, and power of God’s Kingdom or the perspective, principles, and power of this world. John the Baptist said it this way:

Matthew 3:2b NKJV
“…Repent, for the kingdom of heaven is at hand!”

Jesus preached the same message.

Matthew 4:17 NKJV
From that time Jesus began to preach and to say, “Repent, for the kingdom of heaven is at hand.” 

These verses encourage you to live authentically, from the perspective of the Kingdom of Heaven. Jesus spent a great deal of time teaching about living from God’s Kingdom perspective. In Matthew 5, Sermon on the Mount, Jesus started with, “Blessed are the poor in spirit, for theirs is the kingdom of heaven.” He then gave parables about God’s Kingdom. After Jesus was raised from the dead, the Bible tells that for forty days he taught the disciples about God’s Kingdom (Acts 1:1–3). If Jesus spent so much time teaching about God’s Kingdom, it must be important! Understanding how to live from God’s Kingdom perspective is the key to authentic living.

God’s Kingdom = Authentic
Worldly power and principles = Synthetic

Kingdoms in Conflict
Some people are born again, meaning they are saved by the Blood of Jesus Christ. However, these Christians function in the realm of the five senses: what they see, feel, hear, taste, and touch. They have not learned the difference between authentic and synthetic. They operate in the world’s synthetic realm rather than the authentic Kingdom realm that is available to them.

Far fewer people are familiar with what it means to live from God’s Kingdom, meaning his perspective and principles. Only God can give us authentic promises and authentic leadership. Man cannot create anything authentic!

John 3:6 NKJV
That which is born of the flesh is flesh, and that which is born of the Spirit is spirit.

Once while I was praying, I had a vision about the church I served as pastor that vividly illustrated the difference between authentic and synthetic. At the time, our church had many ministries but seemed to be stuck in neutral; there was no forward momentum or growth.

In this vision I saw a train on a track trying to move in the direction of God’s purpose and plan. Sparks were flying out from under the wheels and everything was moving forward—but very slowly. I intuitively knew that this train was my church. My view of the train panned back, and I saw five engines on the front of the train. I thought, with five powerful engines that train ought to be speeding along!

Then the view panned back even further, and I saw three other engines hooked up to the back of the train. They were pulling in the opposite direction.

Then the Lord spoke to my spirit. The five engines are authentic ministry and leadership. The three engines in the back are synthetic ministry. They represent people trying to minister in ways that are not a part of my plan. Their ministry is based in their own selfish desires, and they are holding back the church. You have to disconnect those three engines.

Who wants to disconnect a ministry that looks good, sounds good, and is popular? No one, but I had to because they were holding the church back. So I asked the Lord, “How will I know which are the synthetic ministries?”

Again I heard God speak: Don’t worry; they will identify themselves to you. They will tell you that theirs is not a synthetic ministry.

I spoke to the congregation one Sunday evening and said, “The Lord gave me a picture of synthetic and authentic ministry. One is pulling us in the right direction, and the other is pulling us in the wrong direction. We are going to disconnect all the synthetic ministries in the church. Everything that was born of a committee, a brainstorm, a good idea, or because we attended a conference and somebody else was doing it, is going to be disconnected.”

I did not tell the congregation how I would identify the synthetic ministries, so after the service a woman approached me and said, “Pastor, I know my ministry is not synthetic, but if you want me to stop, I will.”

I replied, “Okay, I would like you to stop.” Sure enough, she left the church because she couldn’t lead “her” ministry. She chose the synthetic over the authentic. This scenario repeated itself until we were free—at least for a season—of all man-made ministries.

God’s Word is clear on the results of life and ministry that are not founded in God’s plan:

Psalm 127:1a KJV
Except the Lord build the house, they labour in vain that build it….

Matthew 15:13 KJV
But he answered and said, Every plant, which my heavenly Father hath not planted, shall be rooted up.

John 15:5 NKJV
“I am the vine, you are the branches. He who abides in Me, and I in him, bears much fruit; for without Me you can do nothing.”

All these verses point to one thing—the difference between the authentic and the synthetic.

How to tell the difference
Everything that glitters is not gold, and the synthetic and authentic can look a lot alike. When I was a bachelor, I lived in a little 720-square foot house on a dead end street. I worked an eight hour day at the power plant, and then I worked another eight hours on school and ministry studies after that. I had no idea how to decorate a house. My mother would come over and say, “You need to put some flowers around this house!” I didn’t care about flowers. I would rather have put in gravel than deal with watering anything, but every time she came over she would tell me, “David, you need to get some greenery and flowers around this house. It would make it so much more beautiful.”

One day I was at a dollar store and saw they were having a sale on plastic flowers, five cents apiece! So I bought forty flowers of all different colors, took them home, shoved them into the ground and within five minutes had a “flower garden.” My mother drove by and said, “David, you have a green thumb and didn’t know it.”

Then the snow came. Mine was the only house in the neighborhood with flowers peeking out of the snow. From a distance they looked like the real thing, but when you got up close you could see that each one was exactly alike. They all had come out of the same mold. They were flawless and didn’t have those little brown veins or ragged edges you see on real flowers. But they also could not give true beauty, a sweet aroma, or a tender touch.

The same is true of people who are synthetic. They look real from a distance, but when you look closer you find that they never admit any flaws! Authentic people are open about their flaws—they are living and real.

Most important, the authentic has the power to reproduce. This is the main test of authenticity: it bears good, lasting fruit. Synthetic flowers cannot produce anything. Synthetic ministries can only produce more synthetic ministry, which Jesus called “evil fruit.” He said,

Matthew 7:15–20 KJV
Beware of false prophets, which come to you in sheep’s clothing, but inwardly they are ravening wolves. Ye shall know them by their fruits. Do men gather grapes of thorns, or figs of thistles? Even so every good tree bringeth forth good fruit; but a corrupt tree bringeth forth evil fruit. A good tree cannot bring forth evil fruit, neither can a corrupt tree bring forth good fruit. Every tree that bringeth not forth good fruit is hewn down, and cast into the fire. Wherefore by their fruits ye shall know them.

Later in Matthew Jesus made the same point,

Matthew 12:33 KJV
Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit.

The Psalmist said this about the righteous,

Psalm 1:1–3 KJV
Blessed is the man that walketh not in the counsel of the ungodly, nor standeth in the way of sinners, nor sitteth in the seat of the scornful. But his delight is in the law of the Lord; and in his law doth he meditate day and night. And he shall be like a tree planted by the rivers of water, that bringeth forth his fruit in his season; his leaf also shall not wither; and whatsoever he doeth shall prosper.

The difference between authentic and synthetic is fruit. Fruit is a very big deal to God. The first command God gave to mankind in the first chapter of Genesis proved this.

Genesis 1:28a KJV
And God blessed them, and God said unto them, Be fruitful, and multiply, and replenish the earth….

Jesus repeated this principle.

John 15:8 KJV
Herein is my Father glorified, that ye bear much fruit; so shall ye be my disciples.

It is impossible to fool people with your fruit because you reproduce what you are, not what you speak or teach. An apple tree can claim to be a pear tree, and may fool some people during the winter, but when harvest time comes everyone knows an apple from a pear. There is no hiding the outcome. A wolf in sheep’s clothing can look like a sheep, smell like a sheep, walk like a sheep, speak the jargon of sheep, and hide among the flock for a little while. But when that wolf reproduces, it’s going to reproduce a wolf!

Synthetic verses authentic

Synthetic leaders love and thrive on the plaudits of man; authentic leaders thrive on God’s approval even though it may not be popular
Synthetic leaders draw attention to themselves: authentic leaders point to God
Synthetic leaders seek “golden opportunities;” authentic leaders seek only God’s opportunities
Synthetic leaders gain strength from men; authentic leaders walk in the Lord’s strength
Synthetic leaders walk in rebellion, deception, and darkness; authentic leaders walk in submission and truth and their path is full of light
Synthetic leaders appear to work hard with great amounts of activity that never comes to much; authentic leaders are always working toward a specific God-given goal or purpose

I have found that authentic leaders are usually persecuted by synthetic leaders. You see this in Jesus’ ministry: the Pharisees and religious leaders were his enemies and found fault with everything Jesus did. They criticized Jesus because he was different. He operated from the Kingdom, while they operated by earthly principles of power. The prophet Jeremiah said,

Jeremiah 17:5 MSG
Cursed is the strong one who depends on mere humans, Who thinks he can make it on muscle alone and sets God aside as dead weight.

Synthetic leaders are literally cursed. There always will be synthetic, man-made leadership, people who pulled themselves up by their bootstraps. But they only look good for a time, and then they disappear.

One year, on the Fourth of July, some friends and I went down to the riverfront to watch the fireworks. The first firework went up, and the crowd gasped in appreciation. Firework after firework lit up the sky, and I heard people around me say, “Isn’t that beautiful? It’s so impressive.”

After the grand finale, the smoke drifted away to reveal moonlight shining down and a sky full of stars. For a moment, those fireworks were synthetic “stars” obscuring the authentic stars. But after the smoke cleared and the ash of the synthetic fell to the ground, God’s authentic creation endured and shone forth even more beautifully.

Synthetic leaders come and go, ascend and descend quickly, skyrocket and plummet, fizzle and burn out. What you want is that authentic leadership based on Kingdom principles and the planting of seeds that Jesus causes to grow.

Reflections

In your own words, describe what authentic leadership looks like.
Is there any “evil fruit” or synthetic activity in your life? How will you cut off that synthetic activity and become more authentic?
Right now, pray asking God to point out areas where your leadership is not authentic. Ask him to help you produce good fruit.

To order The Art of Pacesetting Leadership book, audio messages, and videos visit our website: www.davewilliams.com/PL, or phone (800) 888-7284.

Taking a Break From The Pastor’s Weekly Briefing

October 15, 2014/in Articles by Others /by Tony Cooke

Taking a Break
From The Pastor’s Weekly Briefing

This article is reprinted by permission from the August 6, 2010 edition of “The Pastors’ Weekly Briefing.” PWB is a weekly e-mail newsletter from Focus on the Family. To learn more about Focus on the Family’s outreach to pastors or to sign up to receive their helpful newsletter, please visit www.parsonage.org

taking_break While we read in Genesis that God rested on the seventh day, a growing number of ministers are finding that there is more work — and stress — than ever before, and fewer opportunities to unwind. The result has been a myriad of health problems among the clergy — from a lack of exercise, poor eating habits, more hypertension, a rise in obesity, problems of depression and substance abuse, higher rates of arthritis and asthma, and all of the ills of modern life that pastors spend so much time trying to help their congregants tackle. And many of these are at higher rates than most Americans.

A national survey in 2001 of more than 2,500 Christian religious leaders conducted by Duke Divinity School showed that 76 percent of Christian clergy were either overweight or obese, 15 percentage points higher than for the general U.S. population. And other research has shown that clergy across all faiths are succumbing to higher rates of obesity, hypertension, diabetes and other ailments than their congregants.

What are some of the reasons for this decrease in health?

Some experts say the situation may be aggravated by the recession, with donations down and more financial challenges for pastors on the job.
The culture and economy are also causing many difficulties for the members of their congregations, which pastors feel they must try to address.
Clergy routinely work 60-hour weeks and often have just one day off — and not the day everyone else is off. That makes it hard to develop friendships and creates a lot of loneliness.
Nearly every function a pastor attends is likely to have food — and not necessarily healthy fare — that he or she is expected to share.
A clergy shortage in many faiths leaves pastors overworked, overstressed, underpaid, and too often a lone ranger with little support from other ministers or the congregation.
Like other service professions, pastors are expected to be available at all times, whether it is the dinner hour or on vacation. They have “boundary issues,” which means they are too easily overtaken by the urgency of other people’s needs.
Pastors are often designated the holiest member of the congregation, who can be in all places at all times. But unlike doctors or police, they are supposed to be people who have dedicated their lives to a spiritual goal and are not expected to focus on themselves, their own welfare or their families.
The root of the stress is that, for a minister, work centers around so many different relationships and the demand that he or she be all things to all people.
Pastors start thinking that things like their church will be their legacy instead of their families, which knocks them out of balance and “whacks” their own relationships with Christ.

As cell phones and social media expose ministers to new dimensions of stress, and as health care costs soar, some of the country’s largest denominations have begun wellness campaigns for their spiritual leaders. At the center of nearly all of these programs is more rest.

“We had a pastor in our study group who hadn’t taken a vacation in 18 years,” said Rae Jean Proeschold-Bell, an assistant professor of health research at Duke University.

A United Methodist Church directive proclaimed, “Time away can bring renewal and help prevent burnout.” Episcopal, Baptist and Lutheran churches have all undertaken health initiatives that place special emphasis on the need for pastors to take vacations and observe “Sabbath days,” their weekday time off in place of Sundays.

A program called the National Clergy Renewal Program, funded by the Lilly Foundation, has been underwriting sabbaticals for pastors for several years. The program will provide up to $50,000 to 150 congregations in the coming year. And places like the Alban Institute are studying the topic and offering expertise and resources to denominations trying to make their clergy healthier.

But experts say the solutions have to start at the congregation level. Congregants can encourage pastors to take time off, and not view everything in the church as his or her responsibility. They can provide healthy foods at church events. But clergy themselves must find time to exercise and to relax, even if it means saying no to some requests. Otherwise, they will not be healthy enough to serve their flocks later. They must recognize that long hours and porous boundaries between one’s work life and personal life is an occupational hazard.

Rev. Peter Scazzero, pastor of New Life Fellowship Church in Elmhurst, Queens, N.Y., begins his advice by rejecting the constant-growth ethic that has contributed to the explosion of so-called mega-churches. He also advocates more vacation time for members of the clergy, Sabbath-keeping, and a “rhythm of stopping,” or daily praying, that he learned from the silent order of Trappist monks. He was forced to make a change to live more consciously and less compulsively by his depression and alienation from his wife and four children. “The insight I gained from the Trappists is that being too ‘busy’ is an impediment to one’s relationship with God.” [The New York Times, PoliticsDaily.com]

Supernatural Adventures in God by Jeanne Cook

October 15, 2014/in Articles by Others /by Tony Cooke

Supernatural Adventures in God
Jeanne Cook

Rev. Dennis and Jeanne Cook, have been missionaries in the Darien jungle of Panama, Central America since 1981. Their four grown children, Christopher, Jennifer, Jason and Chad, spent many years helping in the ministry in the jungle. The vision of Vida Ministries is to train national pastors in a two-year Bible School and to establish strong local churches. They have established seven churches inside the Chocó Indian reservation. In 1991 the Cooks pioneered Radio Vida. It is the first and only Christian radio station in the densest jungle in the world. Click here to learn more about their ministry.

Note: The following is an excerpt from Jeanne’s book, “Footsteps of Faith… Living our Faith in Everyday Life.” This book recounts the story of their outstanding ministry. To order this book on amazon.com or through the publisher

This is the time that Dennis began preaching the gospel. I would cry in the tent because he had become everything that I had asked God for. He preached with such conviction and integrity. I was bursting with pride because he had earned the right to speak into the lives of the Indians because they knew his heart.

They were full of questions. They first asked him why he had moved there with his family. One of the Indians was an elderly man named Rudy Barcoriso who said he was 76 years old at that time. Until this day when you ask Rudy he will tell you he is 76 years old. Dennis was only 38 years old then, but Rudy could work circles around Dennis. As Dennis began to share, Rudy just smiled. He said, “You are an answer to our prayers, Dennis. For years, we heard there was a God but no one would explain who He was or how to live for Him. We heard about Him but did not know Him. God has sent you to us to reveal Himself to our people.

Every lunch hour Dennis would share a passage of the Bible. The Indians lingered on each word that fell from Dennis’ lips. Dennis had been silent for two years and now he had earned the right to speak into their lives. They loved him and trusted him with their lives. We were not Indian born, but we had become part of their lives and their family.

Rudy asked Dennis to come and hold a large meeting in the middle of his village so everyone could hear about Dennis’ God. In their custom everything had to be cleared by the chief. Dennis asked the chief for permission to have an open-air meeting. He just smiled and said, “Of course you can.” This was the favor of God because the chief was the witch doctor!

The next night Dennis set up a meeting in the place where we had lived for two years. He was going to use a loud speaker. Before the meeting the chief asked if he could use the sound system to talk to his people. Dennis felt a little insecure about it, but he consented. The chief got up and told his people to listen to everything Dennis said because he was a good man.

This was the night that the gifts of miracles began to establish our ministry in the Darien Jungle.

Dennis preached his heart out on “God our Savior.” I sat there crying because I was so proud of him. He was such a godly man and I had grown to deeply love and respect the call of God on his life. I was so glad that I chose to face my greatest fear because I had found the greatest richest in life. There is absolutely nothing so rewarding as walking in God’s call on your life.

There were some women in a nearby hut that kept making so much noise that Dennis could hardly be heard. Dennis asked Alberto, one of the teens, to go over and ask the people not to make so much noise. When Alberto got there the noise became louder and louder. The voice, chanting to the devil, began screaming in terror. About that time a wind blew across Dennis’ shoulder with so much strength that we thought a tropical storm was about to hit…but it was not the season for tropical storms.

Soon Alberto came back with three women following him. They were totally blind. He asked them what had happened. They said that they were trying to destroy the crusade by chanting to the devil when a wind blew in and knocked them all to the ground. When they got up, they were totally blind. Then they said a voice came to them and said, “Never mock the one True God or a man preaching about him.” The fear of God fell on the village. They had witnessed the power of God to defend Himself.

Dennis laid hands on the the women and they were instantly healed and their sight returned to them. The compassion of God was so strong that everyone was crying. The Indians are not normally emotional people. I have lived here since 1981 and I can count on one hand how many times that I have seen one of them cry. Without a doubt, they saw the judgment of God fall on people making fun of Him. Why would He strike them blind and then turn around and heal them? These women were witches working against Him. You knew that you were definitely on “miracle” ground. When Dennis made an altar call they were the first in line to get in line to get born again. Almost the whole village got born again that night. Then he called for the sick to come forward. There must have been close to four hundred people there that evening.

Through the crowd pushed a woman that I had never met before. She had walked from another village carrying a little boy. You could feel the fever coming from her son’s body. When she got up to where the people were being prayed for I saw why the fever was so high. The child was about 12 months old. He had a tumor the size of a grapefruit in his groin area. Dennis prayed for the little boy. He felt the power of God go into the child’s body. The tumor did not disappear immediately. Dennis told the woman that the manifestation would come and not to give up hope.

Many people were healed that night as God moved mightily through their lives. There were a lot of sicknesses in the villages. Many people brought their children to be prayed for. Around 60% of the children did not reach their first birthday because of the many diseases in the jungle.

I remember one child who was almost dead when I took him into my arms. His little body was limp. He did not seem to have much life left in him. I held him up to my heart and began praying for him. The compassion of God came up from inside of men and I felt my whole body was on fire with the love of God. That baby’s body began to jerk. He was instantly healed and wanted to nurse. That was the first time that I had ever felt the love and compassion of God move through my body. It changed my life. From that point on I had such a cry in my heart for the salvation and healing of these people.

The next night we continued the crusade. The woman who had the little boy with the tumor came running up to Dennis crying, “Look, Brother Cook, the tumor is gone!” Then she gave her testimony in front of everyone in the crusade. She was the wife of one of the witch doctors in a nearby village. Ever since the boy was born he was sick and had the tumor. It kept getting larger and larger. She said her husband called upon the power of the devil that he knew, but the boy kept getting worse. The night before, she was sitting in a nearby hut when the three witches were struck blind. She saw God restore their sight. She told her husband (the witch doctor) that she was taking the little boy over to be prayed for. Her husband followed her, arguing the whole way. She said when the boy was no better she kept saying, “The manifestation will come.” How she knew to do that I do not know. To my knowledge no one had ever taught her to do that. The next morning, the boy woke up totally healed. The woman accepted Jesus into her heart that night.

The crusade went on for one week. Miracles and signs and wonders were so present that it was a sign to the unbelievers that we served a powerful God. The witch doctors trembled and would not come near us. They said their powers were no match for the power that lived on the inside of us!

That was our first crusade and, with the manifestation of God’s power, Dennis began preaching everywhere.

Succession Planning – It’s a Cultural Thing! by Don Burns

October 15, 2014/in Articles by Others /by Tony Cooke

Succession Planning – It’s a Cultural Thing!
Don Burns

Don Burns’ experience in sales and marketing spans decades and industries. Throughout his career, he has generated growth through numerous leadership roles including a global marketing position for a $3 billion medical device company where he was responsible for digital marketing and e-commerce for 46 divisions in over 20 countries. He leverages many of the processes, systems and disciplines he learned in the corporate environment to help companies of character and faith-based organizations grow through the company he founded, 3CordsGroup. Visit his website to find out more about the services he provides at www.3CordsGroup.com. Don holds a Bachelor of Science degree in international business from Oklahoma State University. He lives in Tulsa with his wife, Denise, and their two boys.

Don Burns

Succession Planning Don Burns At breakfast a few weeks ago a great Pastor I know told me a fact about American churches I had never heard. He mentioned there are approximately 100,000 churches at or near the point of transition in their leadership. He called it, “the greatest transfer of church wealth in our history.” Churches that have been launched, buildings that have been paid off, and congregations that have grown will be handed off to the next generation of leaders within the next 10 years. Where are these leaders? Are there enough qualified leaders to take on this great responsibility?

There is a quote by Warren Buffett from one of his annual reports at Berkshire Hathaway that says, "The primary job of a board of directors is to see that the right people are running the business and to be sure that the next generation of leaders is identified and ready to take over tomorrow.” It is probably good for all of us to ask ourselves a question. How much time do I spend developing my people? In addition, how much time do I deliberately develop the team so they can support the vision of the organization in the future?

What about the future? Inevitably, each of us will move on from our current roles. Additionally, key employees and vital volunteer team members will leave your organization at inopportune times. It happens to all of us. So, is your team, regardless of the size, ready to take on the responsibility of filling in and replacing those that leave? Is your team, regardless of size, positioned to support the organization toward growth and fulfillment of the vision?

One great way of ensuring the team is ready for the future is to have succession planning in place. What is succession planning? It is a culture, supported by a formal process, to identify key leadership positions that are so critical in nature that a “back-up plan” is developed in case of an exit by the current team member. These positions are often those that run the organization or key components of the organization. Whether a full-time youth Pastor who has built a thriving group gives you a two-week notice or a key volunteer classroom teacher who says today is her last day, we should expect that vacancies in key roles will occur. Succession planning helps lay the foundation for handling these situations with a lot less confusion and stress.

How to develop a succession plan:

Identify the organization’s most critical roles, each of these should have a named successor when possible. These named successors need to be developed and prepared for their next roles. Think of the daily responsibilities this team member will encounter in their new role and be sure to develop their skills and knowledge accordingly. As an example, let’s look at a Senior Pastor role. This role needs to understand how to work with the board of directors, bankers, church members, lawyers, city planners and architects all in addition to having the responsibility of ministering to the people. Be sure you give successors the learning opportunities to develop their abilities in these areas. It often takes years to develop real competency in these areas and successors can’t be expected to succeed if only given a few months. If a specific successor isn’t identified, it is important to begin looking for candidates that could be developed for these roles.
After you have identified the most critical roles and named successors, the next step is to look at the rest of your team and develop a “pool” of potential candidates that can fill other critical roles. The difference between this group and the individuals above is this is your “bench” team. This is the team that can fill in as needs arise. It is also the team that can be tapped for roles and responsibilities that don’t yet exist. The most important thing to do with this group is to be sure that you give them specific development plans and annual personal objectives. Development plans are skills they need to develop ranging from conflict resolution, people management, and budget planning to public speaking. Personal objectives should be part of the annual review process and are specific things you want them to accomplish that year. These can be anything from growing a particular program’s attendance by 10% to launching a new member class. The best annual objectives grow a person’s individual skills while having them contribute to the overall organizational goals.
Next, drive this culture of succession planning all the way through the organization. Many churches have key volunteers leading core activities like small groups, classrooms, student ministries, etc. If that is the case then volunteers should be brought into this process. If a volunteer holds a critical role in your organization, have a succession plan that identifies other volunteers that can step up when needed. Have them cross-trained under the key volunteer leader to prepare them to fill in during times of absence like vacation or sickness. If they have real life experience while the key leader is in place, they will then be ready if the position is vacated.
Recognize that you must buy into this concept as a leader. If you are not developing your own replacement, the culture of the organization will never buy-in to succession planning. The culture will follow your lead and will only work if you, as the leader, are 100% committed to the process. Talented team members won’t stay around if they don’t see opportunities for advancement.

Is your church one of the 100,000 mentioned earlier in this article? If so, don’t wait to begin setting things up for the next generation of leaders, start today. All of us want to succeed at what we are called to do. I know how hard you have worked. A process like succession planning is a great way to ensure that all you’ve set out to develop is accomplished. Continue to dream and follow God’s direction and develop those around you to do the same.

Stop Complaining by Pastor Steve Roll

October 15, 2014/in Articles by Others /by Tony Cooke

Stop Complaining
Pastor Steve Roll

Steve Roll is a gifted pastor, counselor, author, consultant and motivator with over thirty years of ministry experience. His ministry specializes in restoration and renewal of relationships.

Steve has a heart for people who are hurting and feel defeated. He is experienced in crisis counseling and is sought out for consultation regarding spiritual and emotional restoration and renewal.

Steve also has a special place in his heart for pastors and their families. He understands the unique challenges and pressures pastors face today. People have described him as a "pastor to pastors."

Mentored by Dr. John C. Maxwell, Steve’s ministry has included roles as associate pastor and senior pastor. He has served in church settings from a start-up church to serving on the staff of a mega-church.

Steve has been happily married to his wife Jo Ann for thirty-five years. They have a son, Adam and a daughter, Stacy. You can learn more about Steve Roll and Restoration Ministries at www.srrestore.org.

“Do not complain, brethren, against one another, that you yourselves may not be judged; behold, the Judge is standing right at the door.”
James 5:9

The Early Church was confronted with a relationship hindering, unity busting issue in its congregations: Christians complaining against Christians.

Sad to say, it is no different today.

Churches are packed with complaining Christians.

Everything from the length of the Pastor’s sermon, his personal style, his family’s lifestyle, the worship team’s performance, ministry workers care for children, to campus décor, to expenditure of God’s funds, and on and on and on….. all are subject to subjective judgment by believers who take upon themselves the mantle of judge and jury.

The word complain means groan, murmur or bear a grudge. Ouch! Do we really realize what we are doing when we complain against a brother? I think not. For if we did, I think we would think twice before murmuring against our brothers and sisters in Christ.

We should be ashamed of ourselves. I have done my share of complaining over the years, and you probably have too. I have come to the conclusion there is no biblical justification for me passing judgment on any Christian brother by complaining about them.

James had a word from God for the Christians in his day and ours. Complaining was out! “DO NOT COMPLAIN” is the word.

Brothers, do not complain against your brothers. Why? Because when you do, you will be judged. The Judge, God Almighty, the Judge of all judges, will pass judgment on you for passing judgment on others. Note “the Judge is standing right at the door.” The Judge is Johnny on the spot! Right at the door. Listening to our words.

Criticizing, complaining, murmuring, gossiping, groaning and moaning against one another. A scourge and curse in the church. Complaining is immature at best, sinful at the worst. James tells us in chapter 3, verse 17 “Therefore, to one who knows the right thing to do, and does not do it, to him it is sin.” We know as Bible-believing Christians to complain against our brothers is not right. So if we do it, according to God’s Word, it is sin. Pure and simple. It is sin because we are judging one another and we are commanded not to judge each other. (Matthew 7:1-5).

How many of our brothers and sisters have been hurt and disheartened by complaining? How many churches have been torn apart by strife and division because of complainers? How many pastors have been discouraged and burned out having to deal with constant criticism from the people they serve?

Criticizing and complaining is not a spiritual gift.

Ten Simple Steps To Stop Complaining

Do you like it when others complain against you? Probably not.
Take your complaint to God and pray for your brother.
Forgive your brother for all offense against you.
Control your tongue. Resist the fleshly temptation to murmur against a Christian.
Never tear down your fellow Christians. Always build them up.
Speak highly of your brother in the presence of others.
Check your motivation. Why are you complaining against a brother?
Is it Christ-like to complain against fellow Christians?
Stop and think. What will my complaining against a brother do to him/her and the body of Christ, and my witness to an unbelieving world?
Remember you are accountable to God for your treatment of your brother.

Think with me for a moment. If Christians stopped complaining against one another:

The devil would not have opportunity to divide the body of Christ.
Strife and disunity in the church would be non-existent.
Believers would have clear consciences toward one another.
Energy given to complaining would be directed to soul-winning.
The world would be attracted, not repelled, by Christians and the church.
The Lord would be pleased with how we treat one another.

Are you a complaining Christian? Do you have such a critical spirit toward others that you hardly realize that you complain against your fellow Christians? Would those who know you best say you are infected with a complaining spirit?

Is there someone you need to go to with a humble heart and ask for forgiveness for complaining against them? If so, go.

Maybe spiritual revival and renewal would come to the church of the Lord Jesus Christ if we stopped complaining against our brothers and sisters in Christ.

Just a thought.

“And so, as those who have been chosen of God, holy and beloved, put on a heart of compassion, kindness, humility, gentleness and patience; bearing with one another, and forgiving each other, whoever has a complaint against another, just as the Lord forgave you, so also should you. And beyond all these things, put on love, which is the perfect bond of unity.”

Colossians 3:12-14

Jesus said in Matthew 7:1-5, “Do not judge lest you be judged. For in the way you judge, you will be judged; and by your standard of measure, it will be measured to you. And why do you look at the speck that is in your brother’s eye, but do not notice the log that is in your own eye? Or how can you say to your brother, “Let me take the speck out of your eye” and behold, the log is in your own eye? You hypocrite, first take the log out of your own eye, and then you will see clearly to take the speck out of your brother’s eye?

A Word For Your Week: Stop judging other Christians by complaining about them.

Successful Church Finances by Pastor Dave Williams

October 15, 2014/in Articles by Others /by Tony Cooke

Successful Church Finances
Pastor Dave Williams

Dr. Dave Williams, D. Min. is pastor of Mount Hope Church and International Outreach Ministries in Lansing, Michigan. Under his leadership, the church has grown from 225 to over 4000 members in attendance today. He has a heart for missions and a strong commitment to evangelize the lost. His God-given vision has led Mount Hope Church to sponsor over 40 daughter and neighborhood churches in Michigan, the Philippines, and in several African nations. He has a dynamic speaking ministry, and has authored more than 60 books as well as numerous audio and video publications.

How well I remember the marathon board meetings discussing – no, arguing – over the upcoming church budget for the next year. How much should the youth department get? How about the children’s ministry? Music? Education? Salaries? Where should we buy boxes of tissues and get the best price?

Department leaders were frustrated. Board members were at each other’s throats. And I, as pastor, started getting weary, dreading any board meeting where money was the topic.

Time Consuming Nonsense

It was all unnecessary time-consuming nonsense!

No more.

We now operate on a system of simple guiding principles and practices that are fair, easily implemented, and make sense. It took months to develop, but I decided that I’d rather go to heaven than to face any more of those December midnight arguments with six men who all felt they were financial experts.

So, with the help of a truly good accounting expert, and a few brilliant minds who were not board members, we developed the “Sleep well tonight” budget system for Mount Hope Church. Department leaders are now free of the monstrous task of trying to figure out a budget for the next year, and free to do what they are called to do – minister!

Idolatry?

Money mismanagement is related to idolatry.

Some pastors are chasing rainbows when it comes to church finances. “If I build it, they will come,” they think. Some even tell others, “God told me that.” Well, maybe they are watching too many movies in their spare time. I’m not saying that God cannot or will not speak a word to a pastor’s heart, but I can assure you, that “word” will never take the church into unsupportable debt.

Our former general superintendent, the late G. Raymond Carlson, during a meeting back in the 90’s, gave us his shocking report. His research on ministers who had fallen into moral failure found that in every case there was also financial mismanagement involved. Hmmm.

Luke 16:10-13 NLT

10 “If you are faithful in little things, you will be faithful in large ones. But if you are dishonest in little things, you won’t be honest with greater responsibilities.

11 And if you are untrustworthy about worldly wealth, who will trust you with the true riches of heaven?

12 And if you are not faithful with other people’s things, why should you be trusted with things of your own?

13 “No one can serve two masters. For you will hate one and love the other; you will be devoted to one and despise the other. You cannot serve both God and money.”

Principles

First let’s look at the principles.

Principle 1 – If money is the bottom line in all of your church decisions, then money is an idol.

Principle 2 – Outgo must never exceed income. Simple, huh?

Principle 3 – Never borrow money to operate the church.

I know colleges and universities that borrow regularly to get them through the summer months, but it’s a bad practice.

One Christian University is trying to pay off $22,000,000 in debt they’ve accumulated over the many years of applying this “borrow” philosophy.

When a church borrows money for general operating costs, it is a “death rattle.”

Principle 4 – Never incur consumer debt.

In other words, NEVER borrow money or use a credit card on anything that depreciates. Buses, vans, furniture, sound systems, and consumables all fall into this category.

Use credit cards for travel and general purchases as long as you pay off the balance every month. Never incur interest payments on credit cards. And make sure that you are getting air miles, hotel points, of free gasoline with every credit card you use.

Principle 5 – Borrow short-term, and only on appreciating assets.

Our rule is, if we need to borrow for construction or existing real estate, we make sure we can pay one- third cash and the rest must be paid off within seven years. The property will have appreciated beyond any interest payments made.

Principle 6 – Always negotiate.

We never take the first offer as “cut in concrete” when purchasing. Negotiate with vendors and suppliers. And make sure it’s a win-win deal. Remember, your vendors need Jesus too and if you turn them off, you may have cut your opportunities to reach them.

Principle 7 – Nobody – I mean nobody – is ever alone with the money.

Set up security and controls.

Principle 8 – Develop a 13-week cash cushion to be held in a good investment account.

If your average income is $1000 a week, you will need $13,000 in your “cushion account.” This will be your “emergency only” fund. After the emergency, you must be committed to replenishing the account.

Principle 9 – God has a plan for a church’s financial success and it doesn’t involve selling candy, peanut brittle, quilts, and cakes … or having rummage sales.

Success in church finances comes when the pastor is unafraid to teach God’s principles of finance: tithes, offerings, alms, faith promises, and first fruits. We teach people that if they give their broken lives to Jesus, that He’ll give them a brand new life and a home in heaven. Then we teach people to give to God and expect nothing in return. But that is not what God’s Word teaches.

Malachi 3 – great promises for the giver. 2 Corinthians 9 – look at the wonderful promises for the generous giver.

But are we afraid we may be labeled “health and wealth” preachers? So what? Teach God’s Word anyway, and watch your church finances expand and become even more fruitful.

Principle 10 – Always put mission’s giving FIRST, before the local church needs.

Never cut a missionary’s support for the sake of a local project.

If we expect people to tithe to the church, then the church should be tithing to missions, to the district council and to the general council. At Mount Hope Church, we not only receive faith promises every year for missions, we also tithe on the general income. And we haven’t been in financial trouble ever since implementing that practice.

Principle 11 – Pray in faith about all financial matters in the church.

My dental hygienist once said to me, “I thought I’d be wealthy and retired by now.” I responded with a smile, “You should have planned it that way twenty years ago.”

I found you get what you,

(1) Pray for,

(2) Plan for,

(3) Prepare for.

Principle 12 – Above all else, OBEY GOD.

Do not make a decision based upon mammon. If God says to build, you begin praying, planning, and preparing, and He will show you how to bring in the finances. Do it on your own and, well … you’re on your own.

Now after having established these foundational principles, let’s look at the practical budgetary matters.

The General Rule

A general rule is “1/3, 1/3, 1/3.” One third to missions, salaries, overhead, insurance, etc., one-third to building expenses, and one-third to ministries.

Now let’s get a little more specific. And remember, you can computerize all this and make it an automatic, simple matter.

How to Divide the “Pie”

Okay, money comes into the offering every week. How do you divide it up without having to worry about those annual “Budgets” that never seem to work anyway? It’s simple once you get the hang of it.

You start with the weekly offering, let’s say $10,000 for simplicity’s sake.

Number One

The first thing you do is to remove all the designated money. Some of it will be designated to “building fund” or “missions.” My rule is to always maintain absolute integrity in money distribution. Money designated to missions goes to missions; money designated to an approved project must go to that project. Financial integrity is critical and non-negotiable.

Number Two

Now you have what is left over after subtracting the designated amount. Let’s say the designated amount was $2000. You now have $8000 left. Now you subtract 10% (or $800) for missions, which now leaves you with $7200.

Number Three

Okay, now you have $7200. From that, you must pay the bills, salaries, and any rent (or put it into an account that goes toward your monthly payment). You will also designate some to an investment account and toward your 13-week emergency fund. Let’s say this comes to $3200 total. Now you have $4000 remaining of that week’s offering.

Number Four

You have $4000 remaining of the $10,000 income for that week. You have eight departments in the church and every ministry falls under one of those departments. Each department gets a “cut” of the $4000 that goes toward their “budget.”

For example, if every department received an equal proportion, each would receive $500 for that week.

Now, it’s unlikely that each department will receive equal measures. The music ministry is likely more expensive than accounting. The youth ministry is likely more expensive to operate than the children’s ministry. So you need to find the right percentages for each department. This can be tweaked mid-year if necessary.

This is where some healthy research is going to be helpful. Let’s say you discover it takes about $1 a week to minister to each child, and about $2 each week to minister to a member in youth ministry. And you find it takes about $3 for each member of the music ministry due to the expenses of instruments, music purchases, etc. And perhaps it costs about $1 each week for every adult.

Let’s say the youth ministry has an average of 50 young people (50 x $2 = $100). It takes a hundred dollars a week to operate the youth ministry.

Children’s ministry has an average of 200 children weekly (200 x $1 = $200). In other words, it cost twice as much to operate the children’s ministry as it does the youth ministry.

Accounting 2% Adult Care 10% Helps Ministry 15% Music Ministry 20% Children’s Ministry 20% Youth Ministry 10% Outreach Ministry 10% Christian Education 13% TOTAL 100%

Total Offering $10,000 Designated 2,000 Missions Tithe 800 Overhead, Salaries, Etc. 3,200 Accounting 80 Adult Care 400 Helps Ministry 600 Music 800 Children’s 800 Youth 400 Outreach 400 Education 520 $10,000

Let’s suppose in the middle of the fiscal year, you find the youth ministry has doubled, but the music ministry has lost some members.

Now you must tweak the percentages to reflect the change. In this way growing ministries are rewarded with more of the “pie” so-to-speak. You bring the youth ministry up to 20% and reduce the music ministry to 10%. No matter what you do, the total percentages each department gets to operate must come out to 100%.

The beauty of this plan is:

(1) No marathon budget meetings

(2) No debt

(3) Fairness to all departments

(4) No headaches

This is the Mount Hope Church way of handling money.

My prayer is that this plan will help you honor God in all your finances, and see amazing increases as you become more and more fruitful for Jesus Christ in your community.

Staying on Course by Virgil Stokes

October 15, 2014/in Articles by Others /by Tony Cooke

Staying on Course
Virgil Stokes

Virgil Stokes is a Pastor and Teacher, serving churches since 1980 in Oklahoma, New York, and Arizona. He and his wife, Judy, pioneered Faith Christian Fellowship of Tucson in 2004. Prior to entering ministry Virgil worked as a Registered Nurse in the field of mental health and addictions treatment. A recovering addict himself, Virgil has written and spoken extensively on Christian recovery. He is the author of several books, and is the founder of Faith Ministry Training Institute, a training program empowering local pastors to equip ministers in their own churches. Pastor Virgil is a graduate of the University of Oklahoma and Rhema Bible Training Center. His passion is getting people out of the pews and into the harvest.

Staying on Course It happened twice this last week. It seems as if it happens with remarkable frequency. I was just reading some articles when I saw a headline about a Christian leader who has been accused of misconduct. That was followed by word of another fellow who has gotten off the doctrinal track. Then a famous pastor on trial for financial malfeasance.

You would think I would get used to it. I lived through the great televangelist scandals of the 1980’s and still continued to serve the Lord. I saw a pastor who helped me immensely slide off into universalism and watched one of my most talented students drift into a theological train wreck.

And can anyone count all the gifted men and women who have fallen into sexual or financial wrongdoing? All I know to do is pray for them, and then for myself. “Lord. Forgive them and restore them. And please, keep me on the beam!” There are a few things in my routine that help me stay on the right track:

Maintain a personal devotional life that includes the Bible, prayer, and quiet. It is the fountain from which all else must flow.
Maintain regular contact with my wife. She knows where I am and she knows who I am with. If it changes, I call her.
Maintain relationship with other ministers and connection to an oversight organization. This means actually contacting people and taking part in the organization in a meaningful way. Relationship is not a certificate, it is a connection.
Maintain a sense of awe and responsibility at the wonder of being called by God to care for His property and people. I like to revisit my call to remind myself why I am still alive.
Test all things before I preach them: If no one else has ever preached it, then I need to talk it over with someone. I am not the source of new revelation.
Strive to keep my heart free from judgment of those who fall: The moment I think it couldn’t happen to me, it has probably already started.

Somebody Said: “A beast does not know that he is a beast, and the nearer a man gets to being a beast, the less he knows it.” – George MacDonald

Scripture Reading: Keep a firm grasp on both your character and your teaching. Don’t be diverted. Just keep at it. Both you and those who hear you will experience salvation. (1 Timothy 4:16, MSG)

Final Thought: There are many, many more who have stayed faithful than there are those who have fallen. I thank God for each and every one, and pray they maintain their character and their message. I also pray for each of the little ones damaged by the failures of the ministry. May they each find one of the faithful ones to help them through. I pray for those who are church-shopping that they will examine the character before the preaching, the doctrine before the delivery. Remember: Horse first, then cart.

Re-Connecting with Your Spouse by Steve & Jane Hutchinson

October 15, 2014/in Articles by Others /by Tony Cooke

Re-Connecting with Your Spouse
by Steve & Jane Hutchinson

Steve Hutchinson has served as a church planter and Lead Pastor for over 17 years. He has also served in various capacities such as an Associate Pastor, Worship Director, Youth Pastor, Bible School instructor and Sports Director. He is currently serving as an author and traveling speaker.

His travels have taken Steve to many nations equipping people in the areas of leadership, marriage and faith. With a combination of biblical scholarship and humor, Steve Hutchinson is known for his relevant and down-to-earth style of communicating God’s Word.

Steve holds a Bachelor’s Degree in Pastoral Studies, a Master’s Degree in Theology and is currently pursuing a Doctorate in Counseling. Steve and his wife Jane have authored a marriage enrichment book entitled, Me Tarzan, You Jane.

Jane Hutchinson is a gifted teacher and speech therapist.

Jane holds a bachelor’s degree in Speech and Hearing along with a minor in Psychology. Jane also holds two Master’s Degrees: one in Speech and the other in Audiology. Sensing the call of God in her twenties, Jane attended Rhema Bible Training Center and prepared for ministry.

Throughout the years, Jane has assisted her husband as a church planter, staff pastor and author. She has served in various capacities such as Children’s Director, FIne Arts Director, Singles Coordinator, Women in Crisis Volunteer, and Director of Women’s Ministries.

Steve and Jane have been tremendously blessed with four incredible children – Caleb, Luke, Christianna, and Faith Victorya. Together they passionately love God, love people, and love life!

You may contact Steve and Jane at (330) 351-3459 or through their website at www.MeTarzanYouJane.com or write us at PO Box 1111, Hudson, OH 44236.

spouse connecting There was a man who was hired by a big firm for a fairly prestigious position. The new corporate "big shot" saw someone coming to his office so he wanted to act important since he was basically doing nothing at that moment. So he picked up the phone and begins talking as a stranger walked through the door of his elaborate office. Motioning to the stranger that he’ll be just a moment he proceeds with his charade. "Yes, Mr. President, I’m right on that. Anything else Mr. President? Absolutely, not a problem. I look forward to golfing with you soon. Goodbye." Turning to the man waiting for him, he pompously asks, "How can I help you?" The man replies, "I’m just here to connect the phone lines."

We can’t pretend to be connected when we’re not. We don’t have the time, energy or acting skills to fool people long enough. It is usually pretty telling when a couple has faced a big disconnect. You can see it in their body language, not only what they say to each other, but what they don’t say to each other. There is a lack of honor, value and true heartfelt connection.

For most couples, talking about their relationship rarely does any good. As a matter of fact, two-thirds of all couples who go to marital counseling are worse off a year later. Why? Because talking about "issues" without an emotional connection is futile.

Many couples are disconnected not because they have poor communication; they have poor communication because they are disconnected. When you first met and were enjoying the infatuation stage, you seemed to connect at every level. This "connection" was actually lacked depth and maturity but is nonetheless part of the initial bonding of a couple. Do you think your communication skills were actually better then than now?

Mostly likely it wasn’t.

It’s amazing how well we seem to communicate once we are connected as a couple. Many times we think of connecting merely as something romantic, but that is really a byproduct of an emotional connection. Connecting with your spouse is what true intimacy is… the sexual, romantic connection is rather easy once this has taken place.

When you are connected with your partner you no longer allow "issues" to take precedence over the relationship. Once this type of maturity transpires, you can stay connected even when you disagree.

Here are two major components for re-connecting with your mate:

FOR WIVES: Recognize your husband’s constant battle with shame.
When my wife was complaining that I was such a workaholic, and that I put the ministry ahead of her, and eventually we went to counseling. I discovered that I was motivated by shame and a sense of inadequacy. I was working so hard and neglecting her because I didn’t want to feel like a failure as a provider. My reasoning was that if I work hard now I will have more time for her in years to come when everything "takes off". This was faulty thinking on my part. Shame can drive men to do silly things in order to impress their wife.

There are many times well-intentioned wives don’t even realize they are shaming their husband. When a woman shames a man she is wrong even if she is right. Here are some great examples:

Comparison: "I wish you could be as handy as Luc’s husband." Or, "Why can’t you treat me like Larry treats his wife?"
Not measuring up: "You work so hard and get paid so little – when will you ever make what you deserve."
Excluding him: "I decided to enroll the kids in for a six week summer camp, I figured you wouldn’t mind."
Harshness: "You know I just can’t take this any longer."
Showing no interest in his interests: "Football is such a stupid sport, how can you stand watching it?"
Belittling his work: "Just what is it you do all day?"
Disrespecting: "Why do you waste your time with that job? You’re bigger than that.
Dismissing: "Sex again? We just did yesterday."

Now all of us feel shame, but men are more prone to shame than women are, generally speaking. As matter of fact, they live on the edge of shame. For example, men rarely would return a hamburger at a restaurant if it was cold or undercooked. Men feel like they would be acting too sensitive or think to themselves, "Just take it like a man, a little raw meat won’t kill anyone." Feeling shame is another reason why men hate asking for directions.

A woman can shame a man in an instant. If a wife instills shame in her husband, she wrong even if she is right. If a man feels shamed by his wife he will disconnect from her. Since men’s greatest need is honor, learn to build him up with your words and help overcome his battle with shame.

FOR HUSBANDS: Recognize your wife’s constant battle with fear.
When we fear someone we have a natural tendency to avoid them. Sometimes we instill fear in our partner by our reaction (or over-reaction) to pressure, disagreement, or sensitive issues. If you blow up then act like nothing has happened then you just started the disconnection process.

We all experience fear, but women in particular struggle with this more than men. Women literally live on the edge of fear. Generally speaking, women are more prone to fear than men. Case in point: ever see how a typical woman acts when a mouse scrolls across the floor? Jane and I were talking in the kitchen one evening and literally a mouse came out from under the dishwasher and circled her feet then scampered across the floor. My wife went ballistic. Imagine a guy acting like that? (Unless we’re talking about Ross-the-Intern or Richard Simmons).

Understanding this is particularly important for men to realize a woman’s natural tendency to fear. The way he speaks to her, his body language, his ability to substantially support her and the kids is essential to her well-being. Fear for women may be the greatest point of disconnect. If she doesn’t feel safe and secure around him, she without even realizing it, disconnects from her husband.

Women disconnect when you instill fear.

Men can instill fear quickly in a woman without even realizing it. Since men are usually larger then women, and their voices are deeper… it can translate into intimidation. When a man stimulates fear in a woman he is wrong even if he’s right. Here are some examples of how a man instills fear in a woman:

Whenever he lacks direction for his life.
Whenever he is irresponsible with money or can’t hold down a job.
Whenever he gawks at another woman.
Whenever he chooses his mother, work, or children over her.
Whenever he goes behind her back or makes a big decision without her input.
Whenever he is verbally harsh or physically rough.
Whenever he passive or easily influenced by the wrong people.

When men say, "I’m not sure how long I can stay at my job." All she may hear is "Oh, my goodness, we’re gonna lose our home." Be tactful and very clear when you share your heart. Since a women’s greatest need is security, let her know you have a plan and that you will continue to be a good provider. Learn to calm her fears. In doing so, she will connect with you much easier. The calmer she is the more responsive she will be towards you.

One Final Thought…
Showing genuine love and respect will draw your partner to you and connect with you on a whole new level. Put forth the energy and re-connect today! Your marriage deserves it!

"I sought the LORD, and he answered me; he delivered me from all my fears. Those who look to him are radiant; their faces are never covered with shame. This poor man called, and the LORD heard him; he saved him out of all his troubles." ~ Psalm 34:4-6 NIV

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Wicked

Occult

The Shroud of Secrecy

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Tips for the Second Generation Pastor Joel Sims

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Condemnation and Conviction: The Vital Difference Keith Trump

Condemnation

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Tax Q & A’s for Churches and Ministries Mark Helland, C.P.A.

Taking Prayer Requests: Outreach from Hudson Valley Family Church Elizabeth Murray

Where We Were

Synthetic vs. Authentic Leadership Dr. Dave Williams, D.Min, D.D.

Reflections

Supernatural Adventures in God Jeanne Cook

Succession Planning – It’s a Cultural Thing! Don Burns

How to develop a succession plan:

Time Consuming Nonsense

Idolatry?

Principles

The General Rule

Number One

Number Two

Number Three

Number Four

Staying on Course Virgil Stokes

Re-Connecting with Your Spouse by Steve & Jane Hutchinson

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