- - And the Lord direct your heart in the love of God as you continue to faithfully serve Him - -

Links on the www.bcidot.org Web Site include:      HOME  |  ABOUT  US   |    OUR PURPOSE   |   SITEMAP   |  COMPUTER FUND ACCTG  |  HELPS

                    TO:  Interested Onliners                                                                                                   FROM: Jim Bramer, Retired CPA-Auditor
                                                                                                                                                                        
   
                    RE: J I Ms  J R N L  for the month of January 2005                                                            FILE:  0201-05/jrnl        

Assignment of Administrative Tasks (3)

        An important aspect of any effort is to be sure that all of the "bases" are covered. Or everything that needs to be done is written down and assigned to the respective Entity (People or Committee like group). I believe that a Ministry should begin a Job Description with such a foundational overview approach and then narrow the process by listing the needed details for that specific Entity
        With this in mind, I have tried to help Ministries do this per the processes set forth within the   0074  and   0098   web link contents. You will note that the  0098  contents includes administrative areas of "Ministry Finance"  plus areas of  "Building/Equipment",  "Personnel",  "Risks/Exposure" and  "Computer Systems". While the  0074  contents is limited to the "Ministry Finance" administrative area only.  Other web content includes:  0015  and 0091.
         I suggest that you make copies of both  0074 and  0098  ( if interested, ask us at Jan05@bcidot.org for Word doc format copies ) and personalize to your unique Ministry situation.  Remember ---- the objective is to both identify and assign all applicable tasks/responsibilities, etc.

January 2005 Tsunami Gifts Deductible for calendar Year 2004 (4)

    On December 26, 2004, an earthquake in the Indian Ocean violently shook the earth and resulted in devastation in Indonesia, Thailand and Sri Lanka has led to over 150,000 of known deaths. In response to the magnitude of the personal disaster for victims and families, the House and Senate passed unanimously H.R. 241. This bill permits gifts made between January 1 and January 31 of 2005 to be deductible for tax year 2004. The bill requires that the gifts must be "a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami." For more detail see:  Tsunami Relief -- January '05 Contributions Deductible on 2004 Tax Returns
    This is most unusual ---  have never heard of this way of allowing current year's donations to be tax deductible on the previous year's tax return.

Mailing of Calendar Year Giving Info or use of  Ministry Web Site, etc  (5)

     Onliner:   Are we legally required to send a hard copy report to those that donated to us during the past calendar year -- especially where people have made donations but we know are no longer interested in our work. In that case, are we obligated to proactively send them a contribution statement, or should we await their request? 

     From Jim Bramer:  It is my understanding that a hardcopy does indeed need to go annually from the Ministry to calendar year donors, but I do not have chapter and verse right in front of me. 

     Onliner:    We use  QBooks Online plus a  secure web site DonaMail application found within  http://www.churchcommunitybuilder.com/  This DonaMail system allows users to login and retrieve their annual contribution statement - among other things. It seems that this would be sufficient to provide this information and not have to do such a snail mailing.

     From Jim Bramer:   Sounds fantastic --- but the practical matter is that not everyone processes email or uses Online resources, but they do all get snail mail, etc. It might suffice to hard copy everyone and inform them of your use of such Online resources for this specific purpose and ask interested donors to let you know if they want hard copy details.

Top 10 Riskiest Behaviors Churches Engage In (6)

     The following "Top 10 Riskiest Behaviors Churches Engage In"  comes via "Jeff Hanna" & http://groups.yahoo.com/group/churchadmin/ .  We only know this portion of his Email address < jhanna@g...>   It seems that such issues pertain to any Non Profit Ministry.

10. Lack of sound transportation policies/practices -- driver/vehicle selections; training; Inspection/maintenance
 9. Inadequate or non-existent written policies and procedures -- especially those pertaining to the selection, training and supervision of those working with children/youth;  Having outdated policies or not covering the areas of ministry or not following policies; unsafe use of facility by outside organizations.
 8. Inadequate or missing Facility inspection and maintenance policy -- Lack of regular and documented inspections;  inadequate funding to do repairs correctly or at all;  Improper selection and use of volunteer labor.
 7. Improper planning and training in/around ministry activities -- Not thinking ahead and safely planning the activity;  Inadequate training of adults;  Improper or missing supervision.
 6. Improper supervision -- Not enough people;  Inadequate training;  Lack of attention.
 5. Not learning and following the law -- Knowing and following laws that apply to churches;  Thinking the church is above the law;  Awareness of employment and tax issues.
 4. Not safeguarding equipment, valuables and money -- Leaving equipment in the open or in unlocked closet/rooms;  Not locking doors and leaving personal property in sight;  Leaving offerings and petty cash accessible.
 3. Not following sound financial safeguard policies/practices -- Using the two-unrelated adult rule from collection to deposit;  Separation between collectors, counters, treasurer and financial secretary;  Lack of audits.
 2. Labor issues/policies/practices -- Poor personnel hiring practices or the hiring of outside contractors with no certificate of insurance;  Not adequately supervising work being done on your property;  Use of volunteer labor that is not trained or supervised.
 1. Fooling yourself into thinking, "It can't happen here."

Potentially Helpful Links for JIMs JRNL Readers  (1):

Ministry Finance publication resources  --  http://www.ministryaccounting.peachhost.com/
Nonprofit Board of Directors - An Overview  --  Please  Click Here
Ways to give Life Insurance policies -- http://www.giftlaw.com/article.jsp?WebID=GL2003-0459&D=200501
Student Exception to Social Security Tax -  http://www.irs.gov/charities/article/0,,id=120663,00.html
Clergy Tax Matters - http://www.aicpa.org/pubs/jofa/oct2004/mcnair.htm
Electronic Filing of 990s by Large Tax Exempts for 2005 - http://www.irs.gov/charities/article/0,,id=133968,00.
Bible Verses & RSS Info -  http://www.biblegateway.com/info/rss.php
Grace of Giving  --- http://kluth.org/people/grace.htm
Car Donation Rules change ----  http://nonprofit.about.com/b/a/140710.htm
Christian Computer Magazine - free Online version ---- http://ccmag.gospelcom.net/
Federal Government Web Site --- http://www.firstgov.gov/Business/Business_Gateway.shtml
Assistance to Churches re Business Admin ---  http://www.newdirectionsministry.com/dotnetnuke/
Christian Financial Professional Network --- http://www.cfpn.org/indexfp.html

Truisms: (2)

        Below is one of my Ministry Finance precepts/beliefs/principles, or  "rule of thumbs".  Please go to  0069  for our complete TRUISMS list.

   FINANCE POLICIES ;  Ministries need to have such written polices (what we always or never do under an understood set of circumstances) as predicated on their finance philosophy; often such an effort also results in stipulated procedures and methods.  Go to  5005  for Church samples.

Prayerful Thots:

     Heavenly Father,  readers of this prayer will know that I am in charge of the Online Forum found at http://groups.yahoo.com/group/qbunch .  My prayer, Lord,  is that members of this Forum will be more willing to share their QuickBooks Ministry finance experiences so that others would grow as a result.  In Thy precious name, Amen.