This process allows me to share some rather personal comments/thoughts (and sometimes written Prayers)  about Ministry Finance issues during this month of  December 2002.  Please go to  0200  for further explanation and links to earlier JIM's JRNLs.  The four digit links  xxxx  below come from material on  www.bcidot.org .  See list of Frequently Used Vocational Terms at the bottom of this document.  If you would like to receive the current  JIM's JRNL  during the first week of the subsequent month,  please join the following Yahoo Group:   ---- http://groups.yahoo.com/group/JIMsJRNL/.    Caution --- the non www.bcidot.org web links that I reference in these JIMs JRNLs; do NOT imply my endorsement per se.  Further, if any of the links below do not work, let us know which one at LINK@bcidot.org.  Incidentally,  our more recent www.bcidot.org  links (Web Docs) can be found at 9710. 

Bible in a Year (6)

        Maybe you are already aware of this, but at   http://freebibleemail.com  you can get daily email to read through the entire Bible in a year.  I am finding it a real blessing.

CBA  Consultant (1)

        Mr. Al Smith serves from Texas.  He has allowed me to place his  6901  document on www.bcidot.org   This document identifies what he believes to be the 12 most important CBA issues that he has encountered during this past year.  Do remember him in prayer as he responds to such matters.

Church Business Administration - CBA (7)

        All Churches handle issues related to Finance, Personnel, Facility, Computer System and other Business Administration -- even if you do not have a CBAer staff person per se.  Take full advantage of this fine CBA  Yahoo Group resource:   http://groups.yahoo.com/group/churchadmin/

Clergy and payroll (8)

        It will soon be that time of the year to provide clergy with self-employed and housing allowance income tax information.  Please note the suggested letter found in  2025  that might accompany their annual W-2 in January. Let me know at JimRetCPA@bcidot.org  if you have comments or questions.

CMS - Church Management Software (9)

        It was my privilege this month to assist a Church having some $1,000,000 in annual income to conclude what CMS software to use.  This CMS project was done within context of   0921  and  0645  whereby their CMS emphasis is on People/Donation/Pledge  data management ....  for their general ledger/payroll/fund accounting computerization they use Quickbooks, with applicable use of Excel, etc.  Let me know at JimRetCPA@bcidot.org  if you want more specifics.

CPA Internet Services - Prayer (2)

        Dear Heavenly Father. Again I want to praise and glorify your wonderful Name.  How awesome you are and to think that you were willing to send your only Son to remedy my personal sin problem. How can I thank you enough. As I have shared in  0922  and explained to others via   0109  ,  it seems,  Lord,  that Ministry savvy CPAs should be providing affordable Online services to Smaller Evangelical Ministries.  As appropriate, Lord, help me to do my part in seeing that such Ministries get the help they need.  Lord, hook me up with people who share in wanting to cost effectively meet this need.  In the precious name of the Lord Jesus, Amen

IRS Publications (3)

        In  0055  is a list of IRS publications that pertain to charitable organization/donations.  In my judgment, every financial person working with Christian Ministries should at least read what is said, even though they may need professional assistance in applying them to their exact situation. 

Mileage Rate for 2003 (4)

        The rate has gone from 36.5 cents per mile to 36 cents per mile in the year 2003.

Ministry Finance Team intercessory Prayer (10)

        Please go to  0034  where you will find some structure for some Sun thru Sat prayer topics as you daily pray for your Ministry Finance Team.

Ministry Funding Plan (11)

        What do you think of the term "Ministry Funding Plan" rather than the term "Budget"?  Does this better define what we are trying to do? What do you think?

Missions Agency and the Internet: (12)

        In  8888  we set forth some untried ideas whereby a Mission Agency would use the Internet so that headquarters and missionary staff anywhere in the world would be working from the same data. The concept is that headquarters would have donor info and appropriately process donations.  Then settle up with staff at the agreed time in the agreed way, etc.  Let me know at  JimRetCPA@bcidot.org  if you have comments or questions.

Restricted Gifts (13)

        Many Churches and Ministries believe that they need to conform to IRS rules when they accept Restricted Donations.  But to quote attorney Frank S (ask me if you need more info about Frank):  "It has never been an IRS issue. It is a state law, postal and fraud issue. If the church accepts a gift from a donor with the condition that the money will be spent for Y project, but it is later spent on Z project, most courts hold that the donor was defrauded."  A valid reason for Ministries to do "Fund Accounting" -- see  0041

Sample Church Financials (14)

        Please go to  5230  for some Sample Church Financial reports.  Contact me at  JimRetCPA@bcidot.org  if you want more information about how Quickbooks and Excel was used for these purposes.

Tithing Electronically - (5)

         Am viewing a newspaper article about how a number of churches are productively doing what the paper is calling "e-tithing"  Or churches arrange in advance for donors to charge an agreed amount to their Credit Card; or they arrange for the Church to, in essence, automatically write a check (via EFT - electronic funds transfer) on the donor's checking account.  Please go to  5016  and  0035  for more info.