Update to New Financial Procedures

In December we notified you of several new procedures to begin January 1, 2019. (Click here to read those details.) As we continued working with our CPA and tax attorneys throughout December, we were able to find solutions to alleviate some of the changes. Please review the following information and contact our office if you have questions.

Update for Non-Resident Aliens (Non-US Citizens)

We have learned the requirement to withhold 30% in taxes on US source income paid to Non-Resident Alien missionaries (NRAs) only applies when the individual is present in the United States. Therefore, no withholding will be taken while missionaries are overseas. Because of this change, there is no longer a need to have a single pay date each month for all NRAs. Missionaries will continue to receive funds on their regular schedule.

Our CPA still encourages NRAs to have their ministry recognized as a foreign non-profit organization (FNPO), as this will provide greater protection to World Wide and to the individual missionary.

We request that all NRAs notify the Office in advance of any travel to the United States so that we can be prepared to comply with IRS regulations. In addition, there are visa stipulations for those conducting ministry while in the US. Travel to the US under the wrong visa status could impact others within the World Wide family, as Homeland Security looks to us to ensure those associated with us are in the US legally. Thank you for helping us with this so we can remain in compliance!

Update on Payments to Individuals

WWNTBM recognizes that part of the ministry the Lord has called you to may include assisting individuals on the field, whether by giving charitable assistance to those in need or by paying a salary to a secretary or assistant pastor. Unfortunately, these situations can create employment and tax issues both in the US and on the field.

When missionaries pay any form of compensation to an individual in exchange for services rendered for their business (ministry), WWNTBM becomes the de facto employer of the individual. WWNTBM is then liable for employment laws and for issuing tax documents to the recipient. We have learned the requirement to withhold 30% in taxes for compensation paid to non-resident aliens (non-US citizens) only applies if they are in the US. However, due to the other difficulties created with compensating NRAs, missionaries may not list salaries (i.e., any compensation for services rendered) as reimbursable expenses on their MFRs, except those for individuals who have been previously approved by our Executive Board, (e.g., their spouse or children.)

Please click here to review information on Payments to Individuals and the changes that will apply as of January 1, 2019.

Foreign Non-Profit Organization Status

Thank you to those who have begun the process to register your ministry as a Foreign Non-Profit Organization (FNPO.) We realize this takes a lot of time to gather the necessary documents. If you have an FNPO and have not yet started the process of obtaining this recognition with our CPA, we recommend beginning this as soon as possible. Please contact Laura or Naomi with any questions you may have.

From the Desk of a Friend: God’s Glory or the Need of Men

2 Corinthians 9:10-12
Now he that ministereth seed to the sower both minister bread for your food, and multiply your seed sown, and increase the fruits of your righteousness; Being enriched in every thing to all bountifulness, which causeth through us thanksgiving to God. For the administration of this service not only supplieth the want of the saints, but is abundant also by many thanksgivings unto God;

The concern of God for the ultimate need of mankind is great enough that He gave His only Son to bring sinners to reconciliation with Himself through Jesus Christ. Only Christ can meet this need; only the triune God should receive the glory.

As born again Christians, we should share the same value of reaching souls of men to point them to the Savior, the only One able to save them. A possible pitfall and tragic direction lie in some religious movements. They seem to hold a genuine burden for the needs of men. But to grow in number or recognition, they try to fulfill the work in ways other than God’s way, becoming like the lost to reach the sinner. This behavior leads to false security. Is our goal to meet the need of man through our own means and programs? Or is our goal to bring glory to God by meeting the needs of mankind?

These problematic approaches bring glory to man. The glory belongs to God and not to man. Our ultimate goal should be to bring glory to God by reaching mankind’s need for God. One author stated: “Increase of grace makes for an increase of thanksgiving to the glory of God.” To the saved soul, he or she will give thanksgiving to God instead of glory to man.

If we set our purpose and goal to bring glory to God, it will not diminish our hunger and desire to reach as many souls as possible. Instead, the desire increases to bring further glory to God. This goal not only honors God but also produces more lasting and genuine fruit. After all, it is God’s work, and He knows the best way. In fact, His way is the only way of salvation. His knowledge and plan far exceed ours and that of the world.

If Bro. Hurst’s article is an encouragement to you, please email him to let him know. You may also visit ebarnabas.org to make an appointment with him for encouragement.

Prayer & Dates: January 2019

January Prayer/Praises and Special Dates

Click the link above to download a PDF of prayer requests and praises as well as the birthdays and anniversaries for January. Note: You will need to login to SecureCloud in order to view this document. Once you have logged in, click on Files, Shared, then Headquarter Happenings, then scroll to the month you would like to view. This step protects people with WWNTBM in restricted access fields.

From the Memo Board: January 2019

Dates to Know

January 15 – December Financial Reports will be due, along with any remaining receipts or financial paperwork for 2018.

January 31 – W-2 Forms and other tax documentation for the 2018 year will be available.

March 1 – January 2019 financial reports will be due.

June 17-20 – Family Fellowship Week with Valley Baptist Church in Edinburg, VA. Begin arranging your summer schedule to be with us!

Family Fellowship Week Change

Pastor Tim Daniel and the New Testament Baptist Church of Kinston, North Carolina, were to host our Family Fellowship Week meeting this year. However, due to the flooding last year, there are still not enough hotel rooms in the area to accommodate us.

Pastor Chad Estep and Valley Baptist Church of Edinburg, Virginia, graciously offered to help and host Family Fellowship Week 2019. The meeting begins with a meal on Monday evening, June 17, and ends with services on Thursday evening, June 20. Lodging and meals are provided by the church, and there is no cost other than travel. Missionaries are asked to attend all the services of the meeting. More information will be provided in coming weeks.

SecureCloud Packets

At the end of each month, we scan any mail that has come to the Office and place it in your SecureCloud folder. This would include check stubs for all bills paid by the Office, as well as any cards or correspondence from donors. Please be sure to check SecureCloud periodically, especially once you receive the notice that December packets have been uploaded, as many missionaries have received Christmas cards and letters which are available there.

January Income Totals

During a typical month, we close the books on the 25th, and any checks received after that date are posted to the following month. Due to receipting requirements, we cannot do this in the month of December. As a result, please be aware that your December support total may be higher than normal, while your January support total may be lower than normal. Please be sure to plan ahead for this!

Housing Allowances for 2019

Housing allowances previously in place have automatically rolled over to the new year. Missionaries who are ordained are eligible to have a housing allowance in place, which can provide certain tax benefits. If you did not have a housing allowance in 2018 and would like to have one for 2019, or if you have questions regarding this, please contact our office.

New Excel Template

A new Excel template for the year 2019 will be available during the second week of February. This will give us time to review the need for any possible updates. January financial reports will be due on March 1. Should you wish to complete your report before the new template is available, you are welcome to submit it on the 2018 template.

New Mileage Rate

Beginning January 1st, the IRS mileage rate has increased to $0.58 per mile for business/ministry miles. This change will be reflected in the new Excel template for 2019.

New Babies

Cadence Eliam was born to Clayton and Linda Eliam on Oct 15. She was premature, but thankfully she is doing fine! Cadence is the 6th child of the Eliams. Their older children are Cheryl, Nathan, Hadassah, Keila, and Timothy. Pray for them as they minister in Pohnpei.

John Prater was born to Ethan and Brittany Prater on December 2. He weighed 8 pounds and was 20 inches long. John is the fourth son of the Praters, joining his brothers Enoch (6), Silas (4), and Jude (2). Pray for the Praters as they are on deputation to go to the Dominican Republic.

New Missionaries

David and Aimee Marie Brubaker joined the World Wide family in December. They are sent out of Grace Baptist Church of Hinesville, GA, with Pastor Carey Hendricks. The Brubakers are both graduates of Ambassador Baptist College, and Aimee Marie is a sister to our missionary Matthew Rose. They have two children, Allen (6) and Artiss (5). Pray for them as they begin deputation to plant a church in Washington state.

Uplift Podcasts

The following recordings were recently published on Uplift.com. You may access the site by entering the username: wwntbm and the password: gospel. These recordings for our missions family contain the Uplift calls in their entirety, including prayer requests and challenges to our missionaries. We hope they will encourage your heart.

Jesus Prays for Us! — Elwood Hurst

Capturing Attention During Introductions — John O’Malley

Three Causes of Impatience — Terri Moore

Youth Ministry and Missions — Jim Ogle

From Our President: January 2019

Danny Whetstone
There is an ever-increasing difference between light and darkness. As I reflect over the years of life and ministry, I am struck with the clarity of distinction between the two. It appears that for many years gray was the most pronounced color. Right blended with wrong. Just blended with unjust. It appears that the difference between the two is becoming increasingly clear. Everyone is taking sides! Yes, the world is divided. It is indeed true that America is divided. Is this a bad thing? I think not.

As much as in me is possible I want to live at peace with all men. But, I do not wish to do so if it requires me to live in “gray.” To make a definite decision to do right will divide us from lifelong friends. Sometimes it will divide families. We will find ourselves choosing. Will it be right, wrong or gray? Are we coming to the end? Is this the day in which all men must come out of the shadow of gray and declare to walk either in light or darkness? If this is that time, then I say, “Praise the Lord.” Let’s make our declaration clear. Let’s be determined to walk in the light. Let’s cry out against the darkness. Let’s offer the world a distinct choice between the two worlds that exist, and refuse to live any longer in the gray area of life.

God does not mince words when making a case for light and darkness. Even a cursory reading of the first chapter of Romans makes His declaration clear. It seems that much of Christianity has lived in “gray” in an attempt to influence the world toward light. I suppose that the idea would be that gray is better than black. Is it? That would not be God’s way of thinking, and should not have ever been ours. We must offer the unsaved world something clearly different. Yes, it is the narrow way. Matthew 7:13-14, “Enter ye in at the strait gate: for wide is the gate, and broad is the way, that leadeth to destruction, and many there be which go in thereat: Because strait is the gate, and narrow is the way, which leadeth unto life, and few there be that find it.” Oh yes, we must become all things to all men, but not at the expense of light. We must not invite the world to gray. The invitation should be with grace and love; however, the invite must be clearly to light.

We are entering some of the darkest days the world has ever witnessed. Will we be distinctively different? Will we offer the unsaved a notable difference. Salvation is not a halfway house for the condemned. Salvation is a light in which is no darkness at all. We must be dedicated to passing on God’s offer to the world. We have no right to offer anything else in His Name.

I have witnessed the years of mean, heartless offers of Christianity. I have also witnessed the years of soft, lifeless offers of the same. Grace and truth. There is no other way to represent God accurately. Yes, God is love, but His love will never abandon His holiness. What will it be for you this year? Light, darkness, or gray?

In His Service,
Danny A. Whetstone

If this article has been an encouragement to you, you can email Bro. Whetstone here to let him know.