Celebrate Your Anniversary

 I searched in vain for an essay on the value of history in advance of our 2003 church anniversary. I never found what I wanted, so I wrote this little piece to preface the rehearsal of our history. I offer it to you to encourage you to record the history of your church and ministry for generations to come.

“There they go again, talking about how it used to be…what they used to do…stuff that happened to people that are dead and gone…funny names, dates of things a half-century ago. Why do I have to know these things? What does it have to do with me? We are so totally different from back then, what’s the point…except it’s what the old people like to talk about.”

What’s the point? Well, first of all, those people of long ago were human beings like you and me…with feelings, hopes, dreams…hurts, failures and disappointments…despite their funny clothes and ridiculous hairstyles, and names like Fannie, Bertha, Constantine and Buford. They talked of trains and trolleys, farmhouses and outhouses, depression and world war, big bands and radio dramas, and brush arbors and tent meetings. But, if you can get past all of that, deep down, there’s really no difference between us. They lived within the confines of their culture, bore the imprint of the values and traditions of their peers, and experienced the common joys and frustrations that we have in the twenty-first century.

That’s not all. When you really love people, you have a passion to know their history. We Pentecostals thrill at believers’ testimony of their experience with God, even though it happened a century ago. Every detail of their spiritual journeys provides us with further confirmation of the miraculous working of God’s power. When they tell their stories, we form a bond with them, and we see God from a new perspective.

But even more importantly, when we look within ourselves, when we truly begin to examine who we are and why we have come to be, and we sort through all the threads of our existence…guess who we find woven into the tapestry of the present? That’s right. We find all those same people, known only in crinkled, sepia-toned photographs, whose fading memories seem so irrelevant and boring today. Their ideas, their values, their experiences, their words, their music, their stories still exert untold influence on us. Much of what they believed has become definitive forms of our present doctrine and faith. Other subtler ideas still have a measurable effect on our attitudes and our vision for the future. They are us and we are them. The more we know about them, the more we will know about us. Don’t like history? Many of them probably didn’t either…just another example of how much we are alike.

Of course, we have progressed…or at least changed…since then. Different clothes, different music, different vocabulary, different technologies, different thinking…the list of superficial differences goes on. But the human commonality that joins us has not changed. They are our equals…not necessarily our superiors…and certainly not beneath us…but the same as us in all the important ways. Also, the spiritual commonality we share is bedrock. They were souls saved by grace, as are we. We preach from the same Bible as they did. The God we worship is the identical God that they worshipped! Jesus Christ: the same, yesterday, today and forever!

No, we don’t pretend that our history is all glorious. Many of our predecessors made serious mistakes in judgment. They did things that would not work today. They failed to do things that might have had a profound impact on the present generation. But we must understand their faults in the light of existing knowledge. Our values have evolved in ways that may make our forebears seem shortsighted. Yet, for all their failings, the many right, bold and courageous things they did should inspire a flood of gratitude in our hearts toward them. If we are better in some respects, it is because they planted the seeds of positive change in us. Perhaps the declines of our generation may be due to our disdain for past ideals.

If we fail to value the history of past personalities and events, we will be forgotten too. If you wish your memory to be rehearsed and cherished, then treasure the names, dates, people and events that comprise your past. Your decisions become the history of future generations, and you forge that history in your every act. Anniversaries give you a chance to tell your story. They weave meaning into the life of your church and fellowship. Don’t let people find meaning for themselves in someone else’s history. We have a history that needs to be recorded. If you have something to tell, tell it. If you have something to learn, ask. It is the stuff of heritage.

Section 107 Housing Allowance

A pastor must satisfy the following conditions before he can exclude the housing allowance from gross income.

1. A designated housing allowance must be used for a home, that is, “a dwelling place (including furnishings) and the appurtenances thereto, such as a garage.”²³ Monies spent by a pastor on a farm or business in addition to the amounts spent on the house will not qualify for the housing allowance exemption.²⁴

2. The employing church must state its intent, in writing, that a portion of the pastor’s salary is for housing.²⁵ It is important to the IRS that the church’s intent and the percentage or dollar amount be spelled out in the clearest terms covering what is and what is not included in the pastor’s housing allowance, i.e., furnishings, utilities, garage rental, etc.

First Apostolic Church Housing Allowance Policy for Ministers:

Mortgage or rental expense (mortgage include principle + interest)

Utilities (Gas, electric, water, sewage, phone, WiFi)

Furnishings (furniture, décor, utensils)

Maintenance (lawn care, snow removal, house repairs, tools)

Supplies (linens, paper, cleaning supplies, all except food products)

3. Amounts excluded from taxation are limited to the actual housing expenses the pastor incurs during the particular taxable year. What do “expenses incurred to rent or provide a home” include? The IRS allows rents paid for housing, amounts paid for the purchase of a home, and costs related to providing a home.²⁶ A church may help the pastor here considerably by agreeing to pay for furnishings, appurtenances, utilities, property taxes, insurance for the home, and repairs to the home.

4. The amount of the housing allowance designated to the pastor is limited to an amount not more than the reasonable value of the pastor’s services to the church or religious organization, i.e., his earnings.²⁷ If the pastor owns his own home, the housing allowance designated by the church or religious organization may not be greater than either the fair rental value of the pastor’s home (including furnishings and costs of utilities) or the church-designated allowance.²⁸ The same limits hold true for the pastor who rents an apartment or other dwelling while serving in the pastorate. The pastor who lives in a parsonage (a residence owned by a church or religious organization), may exclude from his income the fair market rental value of the parsonage. The pastor may also include the cost of utilities and furnishings if the church so allows.

The housing allowance is not reported on the pastor’s income tax return. In addition, the W–2 form, issued by the church to the pastor, should not include or list the housing exclusion. For example, if a pastor is paid $35,000 but the church directs that $15,000 should pay for the housing allowance, the W–2 form should list only $20,000 as taxable income. If the pastor is self-employed, the church should report the pastor’s salary without including the housing allowance on Form 1099. Any amounts given which exceed the designated housing allowance should be listed as income.

Who qualifies for the housing allowance exemption? Does the “minister of music” or the “minister of education”? IRS revenue rulings have held these individuals are not entitled to the housing allowance exclusion, because these offices do not fit the IRS definition of “an ordained, commissioned, or licensed minister of the gospel.”²⁹ Ministers qualify for the housing allowance only if they are licensed or ordained by their religious denomination or body, and if they perform “substantially all of the religious functions” of an ordained pastor.³⁰ New court cases have given insight into an expanded definition of “ordained.” Before 1978, Rev. Ruling 65–124 was very strict in stating that a minister had to be able to perform “all” the religious functions of the church to be defined as “ordained” for tax purposes. In 1978, Rev. Ruling 78–301 added the word “substantially” to the definition in order to allow Jewish cantors to qualify for parsonage allowance. Until 1989, no case was available to give us a clear definition of the word “substantially.” Surviving spouses of deceased pastors do not qualify for the housing exclusion. Also, retired pastors must meet the above listed conditions to remain qualified for the housing exemption.³¹

^[1]

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²³ Treas. Reg. § 1.107–1(b).

²⁴ Treas. Reg. § 1.107–1(c).

²⁵ Treas. Reg. § 1.107–1(b).

²⁶ Treas. Reg. § 1.107–1(c).

²⁷ Rev. Rul. 78–448, 1978–2 C.B. 105.

²⁸ Rev. Rul. 71–280, 1972–2 C.B. 92.

²⁹ Rev. Rul. 59–270, 1959–2 C.B. 44.

³⁰ Rev. Rul. 78–301, 1978–2 C.B. 103.

³¹ IRS Publication 517.

^[1] House, H. W. (1999). Christian ministries and the law : Revised edition (147). Grand Rapids, Mich.: Kregel.

Pastoral Retirement Agreement

 1. The ________________________Church, of ____________________, (City, State), endeavoring to provide fair and just compensation for Reverend __________ ___________ who has served the congregation as pastor for _________ years with faithfulness and distinction, herein grants this retirement benefit to him with the following terms and conditions:

*2. The Church shall designate _______________% of the weekly tithe income to be paid to Reverend __________________________. This percentage shall be deducted from the gross tithing amount before it is divided and distributed to the various church ministries or funds. It shall be paid by check on a (weekly, monthly) basis for the remainder of his life. In the event that the retired pastor should decease, his widow shall continue to receive the same pension consideration without interruption for the remainder of her life.

3. The Church shall not make the pension for the retiring pastor contingent upon any financial gifts or offerings given by him to the church, any further performance of duties, nor any other obligations or demands made of him after his retirement.

4. In the event that the church cannot pay this obligation due to insufficient funds, it must issue a promissory note or its equivalent to the retired pastor. Any amount in arrears shall be considered an indebtedness to him and may not be arbitrarily dismissed. In the event that the church should disband or become defunct and the properties or holdings of the church be liquidated, the pension obligation to the retired pastor must be met.

5. Upon retirement, the pastor shall relinquish all positions in the church in which he possesses controlling authority. He may continue to serve the church in secondary roles at the consent of the pastor.

6. The retiring pastor shall restrict his conversation and interaction with the members of the church in any matters that involve pastoral counseling and admonition, unless he has the consent of the new pastor to do so. He shall respect the pastoral authority that resides in his successor and shall not cause or support any opposition to the pastor.

7. No provision of this agreement may be changed without the consent of each of the following people and groups: the retired pastor, the current pastor, the board of trustees, and the majority of the congregation. The permission from the majority of the congregation must be expressed by vote at a duly called business meeting of the church. Any change of the terms without the common consent of all the above shall be a violation of this agreement.

Signed: (Pastor) ________________________________________Date __________

Signed:(Assistant Pastor)________________________________ Date__________

Witness:________________________________________________Date__________

Witness:________________________________________________Date__________

* This provision may be replaced with one of the following:

2. The Church shall designate $___________ from the weekly tithe income to be paid to Reverend __________________________. This amount shall be deducted from the gross tithing total before it is divided and distributed to the various church ministries or funds. It shall be paid by check on a (weekly, monthly) basis for the remainder of his life. In the event that the retired pastor should decease, his widow shall continue to receive the same pension consideration without interruption for the remainder of her life.

2. The Church shall grant the sum of $____________________ to be paid in full to Reverend __________________________. Upon the payment of this amount, the church shall be under no further obligation to provide financial assistance or pension to him.

2. The church shall be authorized to borrow $_____________ from a lending institution to pay in full the retirement costs of the pastor. This loan may be in the form of a demand note, a conventional loan or a church mortgage. Upon the payment of this amount, the church shall be under no further obligation to provide financial assistance or pension to him.

(This form is intended to be a sample agreement.  You should consult an attorney before using this or any other contract form. JMJ)

Assistant Pastor Agreement

 1. This agreement sets forth the terms by which the __________________ Church , ________________, (City, State), and Reverend ____________________, the current pastor, shall offer the position of Assistant Pastor to Reverend __________________________________, of ___________________. This agreement is subject to the bylaws of the church and shall be binding upon the approval of the board of trustees and a majority vote of the congregation in a duly called business meeting of the church.

2. The assistant pastor shall work in full cooperation with and at the direction of the pastor of the church. Among his duties, he shall preach and teach on a regular basis in the church, visit the sick, shut-ins and prospective members, organize and conduct ministries at the request of the pastor, and fulfill all other obligations as seen fit by the pastor.

3. It is understood that the assistant pastor, by accepting this position, enters into a probationary period in which he is to be considered for the position of pastor. His performance is therefore subject to formal and informal evaluation by the pastor and the church. Should the pastor and/or the church determine that the probationary period should end before a pastoral election, and shall terminate the employment of the assistant pastor, they shall reimburse him for his actual relocation expenses, any losses due to lease and deposit forfeitures, and grant him severance pay equal to ___________ months salary.

4. It is understood and agreed by all parties to this agreement that the assistant pastor, if he has completed a successful probationary period, shall be given first consideration to become the duly elected pastor of the church at an election in accordance with the church bylaws. No other name shall be placed in nomination at this election. This election is to be held on (Date) ____________________.

5. Prior to the election of a new pastor, the church and the current pastor shall establish a retirement agreement which sets forth the terms of retirement, the type and amount of a pension, the type of continuing relationship with the congregation and all other pertinent details.

6. It is understood that the financial remuneration given to the assistant pastor is contingent upon the ability of the church to pay. Based upon the present average income of the church, the assistant pastor shall be given a salary consideration of $__________ per month, payable on the ________ day of every month. In the event that these funds are periodically unavailable, the church shall repay the assistant pastor whenever the funds become available. After _______ months, the assistant pastor shall receive a salary increase of $____________ .

7. Based upon the ability of the church to pay, the assistant pastor shall be provided with health insurance, a retirement program, and reimbursement for district and national conferences as held by the UPCI, and any other benefits which shall directly affect his professional duties.

8. The church shall provide $_________ to assist with the assistant pastor’s relocation expenses.

9. No provision of this agreement may be changed without the consent of the pastor, the board of trustees, and the majority of the congregation. The permission from the majority of the congregation must be expressed by vote at a duly called business meeting of the church.

Signed: (Pastor) ________________________________________Date __________

Signed:(Assistant Pastor)________________________________ Date__________

Witness:________________________________________________Date__________

Witness:________________________________________________Date__________

(This form is intended to be a sample agreement.  You should consult an attorney before using this or any other contract form. JMJ)

Platform Coordinator

Job Description

1. Spend time in prayer before duties.
2. Accountable directly to pastor.
3. Check with pastor for instructions well in advance of service.
4. Make sure pastor is informed about specific plans for service schedule.
5. Clear names of all participants with pastor before communicating with them.
6. Communicate with music director for service leader, praise team and orchestra.
7. Communicate with choir director for special needs, etc.
8. Coordinate baptisms with platform personnel.
9. Handle all announcements and give to a/v personnel for projection.
10. Communicate with people involved in special announcements/presentations.
11. Get trophies, plaques, handouts, etc. in place for presentation.
12. Make sure everyone involved is on platform and on cue.
13. Communicate with sound personnel about microphone changes, needs, etc.
14. Work with guest singers, speakers for special arrangements, etc.
15. Communicate with lighting personnel about lighting needs.
16. Check platform furniture, equipment, accessories before service.
17. Attend to speakers needs for drinking water, props, etc.
18. Remain on platform during service to coordinate activities.
19. Be available to pastor throughout service.
20. Maintain communication with ushers, greeters, sound, a/v, light personnel.
21. Maintain a log book to record schedules, songs, participants, announcements, etc.