From the Memo Board: October 2021

Dates to Know

October 1 – August Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

October 1 – September Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

October 11 – Most US Banks will be closed for Columbus Day.

November 1 – September Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

November 1 – October Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

November 11 – Most US Banks will be closed for Veterans Day.

November 25-26 – The Office will be closed in celebration of Thanksgiving.

December 1 – October Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

December 1 – November Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

December 7 – All prayer letters the Office assists in mailing should be submitted to our staff in order for your recipients to get them before Christmas.

December 15 – Please contact us by this date via Signal if you will need funds in your account before Christmas or the end of the year.

December 20-24 – The office will be closed in celebration of Christmas.

January 1 – November Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

January 1 – December Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

January 10 – Missionaries will receive their statements of December Support Received.

January 12 – All missionaries will receive their final December support on this day, regardless of the day they normally receive support.

January 15 – December Financial Reports will be due for US Missionaries, along with any remaining receipts or financial paperwork for 2021. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

February 1 – 1099 Forms and other tax documentation for the 2021 tax year will be available.

Prayer Letter Services

Mr. Chris Beane, an associate missionary with World Wide to the UK, is now helping us with our prayer letter, social media, and website work. Mr. Beane is a former full-time staff member at Ambassador Baptist College. He recently moved to New Jersey to assist a church as an internship for ministry experience. Mr. Beane will work remotely for Ambassador Baptist College and contractually for WWNTBM.

Formerly, Mrs. Holly Minion communicated with you about your prayer letters. Holly accepted a job to work in her church in Minnesota. We are grateful for her years of service and will miss her.

Brother Beane is well-qualified technically and spiritually to assist you and our agency with these behind the scene tasks. Please continue to send all prayer letter-related correspondence to us at [email protected].

Financial Report Reminder

As we enter the last quarter of the year, thoughts turn to year-end tax procedures. Many people begin thinking of last-minute deductions that will affect them. For our US Missionaries, if you anticipate making large ministry purchases and you desire the purchase to be a deduction in the year 2021, you may wish to make the purchase by the end of November. Because of the way our 1099s are calculated, December expenses are “reimbursed” out of January income, so the tax benefit on your 1099 would actually be considered a 2022 reimbursement. Regardless of when the purchase is made, you will still receive a tax benefit. However, we wanted you to be aware of these deadlines as you plan your expenses over the next few months.

Please keep in mind the due dates for financial reports. With the holidays approaching it is easy to let these slip past, but our CPA has encouraged us we need to keep to the due dates, per IRS regulations. The best situation is for you to report all ministry expenses through WW, thus providing the fullest tax benefit. If you do not submit an MFR on time, you can still submit the expenses on your personal taxes on a Schedule C. If you are not currently submitting financial reports we suggest you consider this option. If you have questions about this, please contact Naomi Torberson.

Postal Service Changes

Effective October 1, 2021, the United States Postal Service (USPS) has revised its service standards for certain First-Class Mail items, resulting in a delivery window of up to five days. Current standards call for delivering First Class mail in one to three days. Under revised standards, the delivery time would stretch to as many as five days, according to the Postal Service plan. It also said it would “align hours of operation” at low-traffic post offices. The WWNTBM Office handles bill pay for many of our missionary families. We will adjust the timing of our mailings to allow for the additional delivery periods. We are committed to providing you with the best possible service.

Year-End Prayer Letter Services

If you use our processing services to send out your prayer letter, please submit your letters anytime before 7:00pm EST, December 7. This enables us to process them so your recipients will receive them by Christmas. Letters received after this date will not be mailed until after Christmas.

Our Office will resume processing prayer letters on December 27.

Financial Couriers

Missionaries occasionally have situations where they request that we send funds through a courier, rather than through normal banking channels. Often this is used when it is beneficial to have US cash brought into a country. We have established the following fiduciary guidelines to ensure full transparency and accountability whenever we distribute funds to an individual who is not a World Wide missionary. If you have questions about this process, please contact our Office.

If the courier is a US Citizen, they must provide:

  • A W-9 form for our records
  • A government-issued photo ID, preferably a passport, that shows their citizenship status
  • An ACH Credit form with their banking information

If the courier is a Non-US Citizen, they must provide:

  • A W-8BEN form for our records
  • A government-issued photo ID, preferably a passport, that shows their citizenship and visa status
  • An ACH Credit form with their banking information

Additional Notes:

  • If funds will pass through multiple individuals before they reach the missionary, World Wide will need a list of each individual who will handle the funds, so that we can provide the courier with a chain of custody receipt. This receipt should be signed by each individual along the route. The missionary will then return the receipt to World Wide once funds are received.
  • The Missionary should confirm any restrictions for someone carrying cash into their country. Each country has its own laws about how much cash can be brought in, and whether it needs to be declared to customs officials.
  • Groups traveling together as they leave the US are limited to carrying a combined total of $10,000 without declaring it for customs purposes. There is no impact to them for declaring it. However, failure to declare funds in excess of $10,000 can result in penalties.

New Baby

Dalton Ray Elwart was born on September 20. He weighed 9 pounds 8 ounces and was 21.5 inches long. Dalton is the son of Jackie and Brittany Elwart. He joins older siblings Charlotte (14), Audrey (12), Sadie (10), and Elijah (1). The Elwarts are currently on deputation and hope to move to Big Bear, CA, later this year to plant a church.

Baptist History Recordings

Dr. David L. Cummins is well known for co-authoring three books on Baptist History, as well as his long involvement in world missions. World Wide was privileged to have him as a guest speaker at several Family Fellowship Weeks. In 1995, he gave five sessions on Baptist History and Missions. We have recently uncovered the recordings from that meeting and wanted to share them with our missions family.

Video 1

Video 2

Video 3

Video 4

Video 5

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

A Life of Contentment by Pastor David Landers

Walls, Enemies, and Giants by John O’Malley and Jeremy Kobernat

Be Still and Know by John O’Malley

Sources of Joy by Pastor Gene Krachenfels

From the Memo Board: September 2021

Dates to Know

September 1 – July Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – August Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 6 – The Office will be closed in celebration of Labor Day.

October 1 – August Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

October 1 – September Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

November 1 – September Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

November 1 – October Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

Welcome, Baby Cmaylo!

We are thrilled to announce the birth of Emil Jackson Cmaylo on August 20. He weighed 7 pounds 10 ounces and was 23 inches long. He is the first child of Laura Cmaylo, our International Visa Coordinator, and her husband Emil. He is also the nephew of our Office Assistant Rebekah Tolley. Pray for the Cmaylos as they adjust to having this little one in their home!

New Engagement!

Missionary Dalton Heath and Brenda Jaques are engaged to be married on October 9. The couple knew each other in their college days and recently reconnected through mutual friends. They will make their home in New Bern, NC. Congratulations may be sent to [email protected].

Covid And Your Financial Reports

Covid has brought with it unexpected financial costs that may affect your monthly financial reports. Two areas we are seeing frequently include costs for Covid tests and/or quarantines and costs for flights that are canceled due to Covid. Here are some guidelines to keep in mind:

Tests and Quarantine Costs

  • Our CPA has informed us that, where it is required for ministry travel, Covid testing and/or vaccines may be listed as a ministry expense.
  • Quarantine costs related to ministry travel should be handled like all other ministry travel costs. In other words, hotel costs may be listed as an actual expense, while any meal costs would be calculated at a meal allowance rate and should not be included as part of the hotel expense on the report.

Costs for Canceled or Changed Flights

  • If you received a cash refund of the ticket price but had not yet listed the ticket purchase on your MFR, you can simply leave all records of the transaction(s) off of the reports.
  • If you received a cash refund of the costs and had already listed the original purchase as an expense on a previously submitted report, you should list the refund as “income from other sources” in the month you received the refund. This shows the full paper trail of the financial transactions.
  • If you received an airline credit, rather than a cash refund for the tickets, you may still list the cost of the ticket on your report. However, you should ensure that you only exchange the credit in the future for the purchase of another qualifying ministry flight. Because the cost was already accounted for, you would not list the cost on a future MFR when redeeming the credit later on, which would result in a duplication of the expense. However, ticket change fees or mileage redemption fees related to using the credit may still be listed as additional costs on your report.

See the Harvest – Boston

In early 2019, John O’Malley and Alton Beal, president of Ambassador Baptist College, discussed a mutual burden. They wanted to provide young people with an opportunity to See, Learn, and Do missions. This conversation led to a mission trip partnership we call See the Harvest. This summer, John and Kim O’Malley led a group to Boston, Massachusetts, where they ministered with WW Missionaries Nick and Lindsey Stelzig. Colton and Melodie Lee, our missionaries to the Solomon Islands, also took part in the trip.

The team met in Boston on August 2 and kicked off the week with a community outreach at a city park. Throughout the remainder of the week, they assisted six ministries in the greater Boson area with various outreach opportunities. They also met with 13 pastors representing five states for two Q&A panel discussions on ministry needs throughout New England.

The focus of See the Harvest is to allow young people the opportunity to See, Learn, and Do missions. The team was able to see the fields white unto harvest. They learned much about Baptist history and heritage. They participated in door-to-door canvassing, one on one soul-winning, and public ministry in church services. The team left with a passion for the lost, a love for the Lord’s harvest, and a burden to pray for missions.

A theme for this trip was taken from Luke 10:2, “Pray ye therefore the Lord of the harvest, that he would send forth laborers into his harvest.” Check out SeetheHarvest.com for information on future trips.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

Give Ye Them to Eat by Pastor David Landers & Matt Brown

Isaac: A Life of Faith by John O’Malley

Our Great God by John O’Malley

Precious Things by Pastor Gene Krachenfels

What We Are Enjoying group podcast

From the Memo Board: August 2021

Dates to Know

August 1 – June Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

August 1 – July Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – July Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – August Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 6 – The Office will be closed in celebration of Labor Day.

October 1 – August Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

October 1 – September Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

Staff Update

As many of you are aware, Mrs. Laura Cmaylo is expecting a baby within the next few weeks! If all goes as planned, she will be on maternity leave beginning August 4 through the end of September or early October. We are all excitedly anticipating the arrival of Baby Cmaylo!

Please click here to view a video regarding her maternity leave and how you should communicate with the office during her absence.

Child Tax Credit Details

Last month we shared an article that our CPA wrote concerting the Child Tax Credit Automatic payments. Mrs. Dorothy Joyner, who is the tax preparer for several of our missionaries, has provided the following additional information about these payments. We encourage all of our US missionaries with children at home to carefully review this and contact your tax preparer as soon as possible to assist you with tax planning related to these payments.

Congress has passed changes to the Child Tax Credit regulations for 2021. Taxpayers with eligible children are receiving monthly advances of their 2021 Child Tax Credit. The amount has been increased from $2,000 to $3,000 (for children ages 6-17) and $3,600 (for children 5 and under). This is for 2021 only. The payments are for the months of July through December and are half of what the IRS believes the taxpayer will be eligible for when they file their tax return.

To qualify to receive these advance payments, the taxpayer and their dependents must be living in the United States for at least half of the calendar year. These funds are being sent to taxpayers the IRS believes qualify based on their claiming dependents on their 2020 (or 2019) tax return. Some of our missionaries have begun receiving these payments. If you are receiving these payments and are living on a field outside of the United States for more than six months, you are not qualified to receive them. When you file your tax return, you will be required to repay these funds.

According to my research, I believe you would still qualify for the $2,000 Child Tax Credit that has been available for several years. The IRS website lists the qualification for this lower Child Tax Credit which requires that the children live with you but it does not specify in the United States.

Since 2015, those of you serving in foreign countries have been allowed to choose the Child Tax Credit or to exclude your income from income tax on Form 2555, but not both. For many of you, it has been to your advantage to use the Child Tax Credit. As your children age out of the credit, you can choose the tax exclusion after you have used the credit option for at least five years.

Recommended actions for those who will not be present in the US for six full months this year:

1. You may click here to opt out of these payments on a monthly basis. This allows you to login into the IRS program ID.me. If you have not previously created an account with ID.me, you will need your photo ID and a US-based cell phone number to create the account. (Note that each spouse must individually verify his or her identity and opt out.) Note: Others have found the process of creating an account to be somewhat difficult and time-consuming, so please be sure you have some time to devote to this process before you begin.

2. We recommend you return the funds you may have already received to the IRS with your quarterly estimated payments. If the Office assists with sending in your estimated taxes, you will need to contact Mrs. Kim and ask her to increase your estimated payments by the amount of the Advance Child Tax Credit you have received. If you do not follow this recommendation, you will most likely face a penalty on your tax return because your balance due would then exceed $1,000.

The IRS website describes situations in which this repayment can be forgiven. This forgiveness is based on income being below a limit; however, they clearly state that not being a resident of the country for over half the year disqualifies the taxpayer from their forgiveness program.

We feel it is very important that you are made aware of this situation to avoid surprises as to the amount you owe at tax time and to allow you to avoid penalties.

Please be aware this research is based on Frequently Asked Questions on the IRS website. Due to the volume of calls, they would not take my call when I tried to confirm with an IRS agent.

New Baby

Ezra Paul Prater was born July 24. He weighed 6 pounds. Ezra is the son of Ethan and Brittany Prater. He joins older siblings Enoch (9), Silas (6), Jude (5), and John (2). The Praters minister in the Dominican Republic.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

The Pathfinder of the Seas by Pastor David Landers

Truly God is Good by John O’Malley

Characteristics of a Citizen of Zion by John O’Malley

Trusting God by Pastor Gene Krachenfels

From the Memo Board: July 2021

Dates to Know

July 1 – May Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – June Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 5 – The Office will be closed in celebration of Independence Day.

August 1 – June Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

August 1 – July Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – July Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – August Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 6 – The Office will be closed in celebration of Labor Day.

New Missionary

We are pleased to welcome Mike and Heather Salyer to the World Wide family. The Salyers are members of the Crossroads Baptist Church in Columbus, NC, with Pastor Nathan Deatrick. Mike is a graduate of Ambassador Baptist College. They have five sons, two of whom are still living at home: Jameson (12) and Micah (8). The Salyers will soon begin deputation to plant churches in the Philippines.

Signal Private Messenger

Our office relies on Signal Private Messenger as a secure and encrypted method to communicate with you about financial matters. The encryption works when your phone or device has been authenticated by our device(s). If you obtain a new phone or other device, please be sure to contact our office so that we can re-authenticate your devices and ensure the continued encryption of our communication. If you have questions, please contact Rebekah Tolley at the main Signal number, 704-750-9493.

Child Tax Credit Information

Our CPA has provided the following information about the Child Tax Credit automatic payments starting on July 15.

For 2021, the child tax credit has been increased and made fully refundable. You have probably started to receive correspondence from the IRS indicating your eligibility for the advance payments of these credits which are set to be sent out each month starting July 15. Those who receive the advance payments will claim the second half of the expanded child tax credit on their return.

For some families, it may be advantageous to unenroll from receiving the advance payments. Each situation is different, so it may be best to do some basic tax planning to determine the best course of action. If you are unsure whether to receive these advance payments of the credit now or wait to claim the credit on your 2021 tax return, we recommend unenrolling now. The full credit will be available to you on your 2021 return if you unenroll from these payments.

For more information on the child tax credits or to unenroll, click here to visit the IRS Child Tax Credit Update Portal. You may also wish to contact your tax preparer to help you with tax planning.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

The God of the Impossible

The Things Job Knew

When God’s Kids Go Through Dilemmas

Motivation to Keep Pressing Onward

From the Memo Board: June 2021

Dates to Know

June 1 – April Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

June 1 – May Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – May Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – June Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 5 – The Office will be closed in celebration of Independence Day.

August 1 – June Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

August 1 – July Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

New Baby

Joy Rose Town was born May 7. She weighed 9 pounds 11 ounces and was 22 inches long. Joy is the daughter of Josh and Joanna Town. She joins older siblings Juliana (9), Jayla (7), Jennifer (5), Joshua (3), and Jeremiah (1). The Towns minister to the Arabic-speaking people in Philadelphia.

Piano Music

We realize that smaller ministries may not always have access to a pianist. Click here to download some simple piano accompaniment for several hymns, available in mp3 and mp4 files.

Missionary Resources

WWNTBM hosts a website at Missions.Today to provide a place for missionaries to exchange resources, tips about life on the field, and on deputation. We encourage you to make use of this site, submit suggestions, and make this resource available to other missionaries with whom you come in contact. You may submit suggestions by simply clicking here. You may also comment on individual posts, or share them on social networking sites such as Facebook, Twitter, and Pinterest.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

Our Glory and Our Joy by Pastor David Landers

WWNTBM History from the conversation between Bro. Whetstone and Bro. Wingard

Confidence in God’s Presence by John O’Malley

Examining Your Heart by Pastor Gene Krachenfels

What Did You Preach Last Sunday? group podcast

From the Memo Board: May 2021

Dates to Know

May 1 – March Financial Reports will be due for US Missionaries.

May 1 – April Financial Reports will be due for Non-Resident Missionaries.

May 31 – The Office will be closed in celebration of Memorial Day.

June 1 – April Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

June 1 – May Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – May Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – June Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

Online Calendar

WWNTBM has a new online calendar available for our missionaries. This includes the important dates that are listed in Headquarter Happenings each month, such as due dates for all reports and paperwork. Click here to subscribe to this calendar.

Online Giving

WWNTBM is happy to provide online giving options to make it easier for donors to support your ministry. You can direct donors to our website at wwntbm.com/give for details on all the ways they can participate. Please note that the company that processes credit cards does take a small percentage out of each donation to cover costs. Donors have the option to cover those fees if they choose. However, you may see a slightly smaller amount on your support list as a result of this.

See the Harvest

WWNTBM has partnered with Ambassador Baptist College to lead a missions trip to Boston, Massachusetts this summer for young people ages 15-30. We will be assisting the ministry of WW Missionaries Nick and Lindsey Stelzig. We realize that many small churches do not have the resources to provide opportunities for their youth to see missions firsthand. If you know of someone who would benefit from this trip, please direct them to our website at seetheharvest.com.

Our Current Missions Family

Click this link to download a PDF of the current list of World Wide missionaries.

Note: You will need to login to SecureCloud in order to view this document. Once you have logged in, click on the Headquarter Happenings folder, then “Missionary List May 2021.” This step protects people with WWNTBM in restricted access fields.

REAL ID Update

The Department of Homeland Security has again changed the deadline for the REAL ID. The new deadline is May 3, 2023. The REAL ID Act was passed in 2005 to establish minimum security standards for state identification cards such as driver’s licenses. We will continue to inform you as we learn of changes or updates to this information.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

More of Christ

The Word of God

Count it all Joy

Reasons to Trust

From the Memo Board: April 2021

Dates to Know

April 1 – February Financial Reports will be due for US Missionaries.

April 1 – March Financial Reports will be due for Non-Resident Missionaries.

April 2 – The Office will be closed in celebration of the Resurrection.

May 1 – March Financial Reports will be due for US Missionaries.

May 1 – April Financial Reports will be due for Non-Resident Missionaries.

May 1 – Reports for Foreign Non-Profit Organizations will be due.

June 1 – April Financial Reports will be due for US Missionaries.

June 1 – May Financial Reports will be due for Non-Resident Missionaries.

Doctrinal Agreement

If you have submitted your doctrinal agreement statement, your new card for 2021-2022 is now available for you to download and print from your SecureCloud folder. If you have not yet submitted your annual agreement, please click here, or email us as soon as possible, indicating that you have read and are still in agreement with our Articles of Faith. If you have questions or concerns, please contact John O’Malley.

Financial Status Report

We have uploaded a Financial Status Report to your SecureCloud account, showing figures for the first quarter of 2021. This is meant to show you the financial details that we have on file, such as your support estimate and the average amount of support you received this past quarter. This is information we provide to pastors who may call about your ministry. We ask that all missionaries update their support estimate once every four years, or as their lives and ministries change. Please review this information and contact us if you have any questions.

Tax Filing Information

Extended Deadlines: The US Government has extended tax filing deadlines for all individuals until May 17, 2021. Please click here to read information from the IRS. We recommend that you still speak with your tax preparer about the ability to file as soon as possible if you expect to receive a refund.

Stimulus Payments: Many individuals received stimulus payments in 2020 and also 2021. The first round of checks started in mid-2020. The second round was begun in December 2020. A third round began in March 2021. While these funds will not be taxable income to you, they do need to be reported on your tax forms. Be sure to provide your tax preparer with the amount(s) and approximate date(s) of any stimulus payments you received.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

The Love of Christ Constraineth Us

The Women Who Helped

Our Daily Walk

Books We Enjoy

The Homegoing of Pastor Bill Wingard

Billy Ray Wingard
March 27, 1934-March 12, 2021

Billy Ray Wingard was born to John Earl and Sallie Wingard in Langley, SC, on March 27, 1934. He was one of four children. He was saved at the age of 21 while serving as a Navy Corpsman attached to the 1st Marine Division in Norfolk, VA. He married Arlie Cartwright on September 16, 1955. Together they raised four children: Billy, Jan, Pam, and Patti.

Bro. Wingard attended Bob Jones University in Greenville, SC, where he earned both a Bachelor of Arts and a Master of Arts degree. He later received an honorary Doctorate of Humanities from Bob Jones University and a Doctorate of Divinity from Heritage College of Orlando, FL.

He became pastor of Calvary Baptist Church in New Bern, NC in 1962, and later began the Calvary Baptist Church School in 1969. Under his leadership, the church has assisted in several church plants and is also home to MissionAero, which serves missionaries through aviation. In addition, he founded “The Calvary Hour,” which is a daily radio broadcast.

In February of 1964, while sitting in a barbershop, the LORD used a Saturday Evening Post article to burden his heart for the Micronesian Islands. He began to pray and research ways to get the Gospel to the people of these forgotten islands. He surrendered to go to Micronesia as a missionary, but the LORD did not give him peace. He continued to pray for Micronesia for seven years and enlisted other preachers to do the same.

In February 1971, the LORD opened the door for Dr. Wingard to found the World Wide New Testament Baptist Missions Agency along with Russell Bell, Clyde Eborn, and Robert Winstead. He served as the Chairman of the Board for fifty years, during which time WWNTBM has assisted 300 missionaries in more than 65 countries. What began as a desire to reach a few small islands in the Pacific Ocean has grown to spread the Gospel literally around the world.

Throughout his ministry, Dr. Wingard had the privilege to preach in the Caribbean, the Philippines, and the islands of the western Pacific, including Majuro, Pohnpei, and Guam. He also had the honor of visiting Christians and preaching in Romania, India, Canada, and throughout the United States. He had a passion for reaching the lost and for encouraging others in their service.

Preacher Bill was known as a humble servant of his LORD. His life principle was to “serve faithfully in his present season of life.” He exemplified this principle in his care for his family, Calvary Baptist Church, and the ministry of WWNTBM. His life was an example of Christian piety, gentlemanliness, compassion, charity, counsel, and kindness. He had a quiet strength and discernment and the ability to make others feel at ease even in times of great distress. He was a prayer warrior who would often pause to pray about a need mentioned in the conversation.

On March 12, 2021, following a brief battle with cancer, “Preacher Bill” entered into the joy of his LORD. In one of his last messages to Calvary Baptist Church, he mentioned meditating on Psalm 91. The psalmist closed with a promise that was fulfilled in Dr. Wingard’s life. “Because he hath set his love upon me, therefore will I deliver him: I will set him on high, because he hath known my name. He shall call upon me, and I will answer him: I will be with him in trouble; I will deliver him, and honour him. With long life will I satisfy him, and shew him my salvation.”

He is survived by his wife, Arlie Wingard; his children, Billy (Grace) Wingard, Jan (Anthony) Raynor, Pam Albert, and Patti (Jim) Spencer; his brother, Stanley (Carol) Wingard; as well as 13 grandchildren and 10 great-grandchildren. He was preceded in death by his parents John Earl and Sallie Wingard; his brother Doug (Bea) Wingard; and his sister Mildred (Billy) Twilley.

Please click below to share your memories of Dr. Wingard. Condolences may also be sent the family at Calvary Baptist Church, P.O. Box 1089, New Bern, NC 28563.

From the Memo Board: March 2021

Dates to Know

April 1 – February Financial Reports will be due for US Missionaries.

April 1 – March Financial Reports will be due for Non-Resident Missionaries.

April 2 – The Office will be closed in celebration of the Resurrection.

April 15 – Tax Filing Deadline for both US Missionaries and Non-Resident Missionaries who were in the US in 2020.

May 1 – March Financial Reports will be due for US Missionaries.

May 1 – April Financial Reports will be due for Non-Resident Missionaries.

Stimulus Checks and Your Taxes

In 2020, the US Government issued two rounds of stimulus checks to US Citizens. The funds are not taxable income. However, for accounting purposes, the IRS is requiring US individuals who received the funds to record the amount(s) on their 2020 Tax Returns. When filing your taxes, you will need to provide this information to your tax preparer, along with your other tax-related information. For a list of items to consider, click here to view the Items to Provide to Your Tax Preparer article from last month’s Headquarter Happenings.

REAL ID Update

The REAL ID Act was passed in 2005 to establish minimum security standards for state identification cards such as driver’s licenses. Although the compliance deadline has been extended several times, the current deadline is October 1, 2021. Starting October 1, state driver’s licenses presented at U.S. airports for ID purposes must be a “REAL ID” version. Otherwise, an alternative form of ID, such as a passport, will be required. If you are a US Citizen who is currently in the US, or if you plan to be this year, we recommend that you make arrangements to update your driver’s license to the REAL ID. This process may require advance appointments depending on your state.

Click here for information from Homeland Security.
Click here for information from the Transportation Security Administration.

Traveling in a COVID World

The past year has brought with it many adjustments because of COVID. One area that continues to see many changes is air travel, specifically international air travel. Several of our missionaries have dealt with significant challenges related to the timing of COVID testing and their flights. Things to keep in mind if you are traveling internationally:

  • Most international flights now require you to show proof of a negative COVID test within a certain timeframe of boarding your flight.
  • Tests must typically be of the PCR variety. Rapid test results are often not accepted.
  • Some countries require the test to be within a certain number of hours from boarding the first flight. However, some countries require the test to be within a certain number of hours from arriving in-country. This may require a layover mid-way in your itinerary with enough time to get a second test taken and receive results prior to your boarding your last flight. (We know of one situation where an individual was denied boarding because they were fewer than 10 minutes outside of the timeframe.)
  • Many regulations are set by the country to which you are going. The airlines are charged with enforcement based on when they allow passengers to board. Because the airlines wish to continue business internationally, they will tend to be very specific on the enforcement of the policies.
  • Many countries have mandatory quarantines upon arrival in the country.
  • In addition to guidelines set by countries, most airlines have their own regulations about wearing masks on flights. In many cases, even children age 2 and above are required to wear a mask for the entire flight.
  • Meal and beverage services provided by the airlines may be limited or non-existent.

What can you do?

  • Be prepared! Research information with the Embassy of each country you will visit on your trip. These change frequently! It may be a good idea to check this every few days to be sure you have the most up-to-date information. Research testing sites near the airports you will use.
  • Be proactive! You may wish to get tested every day for several days leading up to your scheduled trip. In the event results from the first test don’t come in time for your booked flight you will already be prepared for a possible flight the following day, instead of rebooking another week out. This could also cover you in the event of a flight delay.
  • Be pliable! Plan extra days on both ends of your travel to allow for testing, delays, or quarantine necessities.
  • Be protected! Be ready financially for unexpected expenses such as additional hotel costs or rebooking fees. Look into travel insurance that will cover delays or cancellations related to COVID.
  • Be patient! Testing sites are busy around the clock. Labs are working overtime. Airline employees are trying to keep up with ever-changing regulations and pacify frustrated travelers.
  • Be proclaiming! People are frustrated. People are afraid. People are seeking answers. Christ the Great Physician has the ultimate cure and comfort.

Microsoft Excel

We request that all users complete their financial report template using Microsoft Excel rather than Apple’s Numbers or other programs. Although Apple’s spreadsheet application does export to Excel, doing so removes many key features that our staff relies on to review the reports. Similarly, Google Docs is not structured to handle many of the formulas in the template and often creates problems with the figures. If you need to purchase a copy of Microsoft Excel for Windows or for Mac, we can obtain these for you at a discounted rate. If switching to Excel creates a hardship for you, please contact us. If you have questions, please let us know. We appreciate your assistance in this area!

Changes in Ministry and your Financial Reports

Changes in ministry can affect the typical expenses you list on your reports from month to month. For instance, someone on deputation will primarily have travel expenses, while someone on the field may have more costs related to renting a building or purchasing nursery snacks and Sunday School supplies. Someone coming home on furlough will be dealing with meal allowances and lodging costs they don’t usually see when on the field, and may be using a borrowed vehicle, which must be recorded differently from a vehicle they own. We suggest that you click here to review our checklist of commonly overlooked expenses, to be sure you are claiming all allowable deductions. If you have questions about your financial reports, please contact Naomi.

Birth Announcements

Congratulations to Colton and Melodie Lee on the birth of their first son, Douglas Micaiah. He was born on February 14. He weighed 7 pounds 3.4 ounces and was 19 inches long. Please pray for the Lees as they minister in international evangelism.


Congratulations to Michael and Nora Deatrick on the birth of Michelle “Ellie” Hope, who was born on February 24. She weighed 8 pounds 1 ounce and was 21 inches long. Ellie joins her brother Corban (4) and sister Kezia (2). Please pray for the Deatrick’s and their ministry in the Solomon Islands.

Uplift Podcast

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

Weary in Well Doing

Remember the Helpers

Psalm 3, Part One

Unto the Furtherance of the Gospel

Tax Time Reminders 2021

Tax season is once again upon us! Here are several reminders concerning tax issues that you may face. We trust that this information will be useful to you, both in giving you a better understanding of your reports and helping you to be aware of items that may affect your personal taxes.

Please Note: WWNTBM Staff members seek to assist in any way possible with questions concerning the IRS, taxes, and retirement. However, we are not certified tax professionals. Any information provided should not be construed as legal counsel. Therefore, we encourage all of our missionaries to procure the services of a certified tax preparer.

Tax Paperwork for 2020 for US Missionaries

Tax-related paperwork generated by WWNTBM is in your SecureCloud folder. This includes your applicable 1099 form, MFR Summary Report, and Tax Receipts (if you gave through WW this year.) Please be sure to look at the 2nd page of the MFR Summary, to see if there are any specific notes for you and your tax preparer. In prior years you may have also received an Estimated Tax letter and/or a Tax Details Letter. Please note information previously reported in those letters has been included on the MFR Summary this year, to reduce paperwork. If you received a Housing Allowance, it is vital that your tax preparer note the 1099 Calculations section on page 2 of your 2020 MFR Summary, to ensure your Housing Allowance is properly accounted for on your taxes. If you requested that we submit your tax information directly to your tax preparer, please note that those documents will be sent in mid-February. This is to ensure that there is time for us to include any forms that may arrive in our office from other sources. If you have any questions, please contact Naomi.

1099 Forms from Other Sources

If churches issued funds payable to you in excess of $600 during the year 2020, they may issue you a 1099 form. If those funds were either mailed to the office or included on Line 2 of your MFR as extra income, they are already included in the total of your 1099 from World Wide. Our office can assist you in verifying whether the funds were included on your 1099. Your tax preparer can assist you on your return in recording this so that you are not taxed twice on the same income. We recommend that you request churches to make checks payable to WWNTBM to avoid this issue in the future.

Foreign Tax Exclusion

In order to claim the foreign tax exclusion, you must be out of the US for 330 days over a 12 month period of time; however, these days do not have to be in the same calendar year. In order to gain the full benefit of the foreign tax exclusion, your tax preparer may be able to revise your returns based on the actual time you have spent overseas. Because of this, it is vital to provide your tax preparer with all of your travel dates to and from the US. You may also wish to discuss with your tax preparer what dates would be the best travel dates when planning to leave for the field or return on furlough, as this could affect how much you are allowed to claim under the foreign tax exclusion.

It is our understanding that, while the Foreign Tax Exclusion does benefit many of our missionaries, it may not always be the best solution, as there are other situations which may give a greater benefit. Some of those options may affect taxes not only for this year but for future years as well. This is another reason we recommend consulting a tax professional who can advise you in relation to your unique circumstance.

Healthcare and Your Taxes

Our financial report gives a location for you to track ‘health insurance costs.’ However, each individual situation is different. Some use this area to record traditional health insurance, some use it to record expenses through the MarketPlace, and others use it to record details for a health care sharing ministry such as Samaritan Ministries. While all of these are health-related costs, each of the examples affects your taxes in a different way. Please be sure that your tax preparer is aware of the details of your health coverage, as it may affect how they complete your tax return.

Estimated Tax Payments

Missionaries are considered to be self-employed and are therefore subject to self-employment taxes. Submitting quarterly estimated tax payments throughout the year will help to prevent having a large tax payment due each April. Estimated tax payments can be submitted on your own, or, if you are interested, you may contact Kim O’Malley for information on how we can submit them for you.

Tax Paperwork for Those with Foreign Bank Accounts

US Treasury Dept. regulations require that if you have any foreign bank accounts, and if the sum total of all of your foreign accounts has ever been $10,000 at any given time during the past year, you must complete the IRS Foreign Bank and Financial Account Form (FBAR) and give it to your tax preparer. This includes all foreign accounts on which you are a signatory, such as a ministry account. This form, and further information about it, is available on the IRS website at www.irs.gov. Please refer to the IRS website and your tax preparer if you have any questions.

Utilizing a Tax Professional

Studies have shown that the average person who uses a tax professional, instead of filing their own taxes, receives a much greater tax return. The savings far exceed the amount spent to hire a professional. Many have also found that using tax software does not always compare to the benefits of using a professional, either. In many instances, it is not that the software or the self-filer is wrong, but that other choices may be better. (Information is taken from daveramsey.com.)

It is also good to note that not all professionals are familiar with tax situations that might affect you. We encourage all missionaries to use a certified tax preparer who is familiar with special tax situations that affect missionaries and those living overseas. A listing of tax preparers used by other missionaries is available on SecureCloud, under the Forms and Manuals section.

Items to Provide to Your Tax Preparer

In addition to your 1099 Form(s), MFR Summary, and Tax Receipts from World Wide, you may wish to provide the following to your tax preparer as it will assist them in filing your taxes.

  • List of dates you were in the US vs. out of the country during the year.
  • Details of all housing-related expenses, to be used in addition to the amount of your Approved Housing Allowance, for use in completing Worksheet 1 of IRS Publication 517.
  • Information on any retirement plans you have contributed to during the year, or that you have received distribution from during the year.
  • Names and Social Security Numbers for all family members.
  • Names and dates of any family births or deaths (children or spouse), as well as whether you were married during the year.
  • Information on any stimulus check(s) you received during the year.

You may need to submit taxes in your foreign country, as well as in the US. Consult with a local tax preparer about this possibility. This may be especially true if you receive funds from that country.