Author: WWNTBM

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From the Memo Board: April 2019

Dates to Know

April 19 – The Office will be closed in observation of the Resurrection

May 1 – March financial reports will be due

June 17 – 20 – Family Fellowship Week in Edinburg, VA

Doctrinal Agreements

If you have submitted your doctrinal agreement statement, your new card for 2019-2020 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 Naomi Torberson 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.

Please note: This year, the Executive Board voted to further expand our long-held position on Calvinism and Arminianism in Article XVIII, Section L, Paragraph 4, which now states: We reject the man-made systems of Calvinism and Arminianism as expressions of our beliefs concerning the nature of man and the means of his salvation.

Travel to and from the United States

US Citizens should be aware of the REAL ID Act and how it may affect your airline travel within the United States. Click here to view the latest information from the Department of Homeland Security. Missionaries may wish to update their driver’s license to obtain the REAL ID while they are in the US on furlough. Otherwise, plan to have your passport with you for all domestic travel.

Non-US Citizens: Our immigration attorney has advised us that a B-1 Visa does not clearly cover ministry activities such as visiting churches and raising funds. She has advised us that Non-US Citizens should only travel to the US for ministry on an R-1 Visa, which requires WW to sponsor and assist with the application. Please note that it can take several months to complete an application, and it may take several additional months for the application to be approved. Therefore, please contact Laura Cmaylo nine months prior to making any plans to visit the US for ministry purposes. If you currently have a B-1 Visa and will be visiting the US for non-ministry related travel, please be sure to let us know in advance as well, as it may have an effect on any future applications for an R-1 Visa. If you have questions, please contact Laura Cmaylo.

New App to help locate Meal Allowance Per Diems

There is an app that can help locate the Meal Allowance Per Diem for travel in the United States. This is much easier than navigating the GSA website! It is available for your iPhone or IOS device from the App Store. Click here to download the free app. Note that Meal Allowances may be listed on your mileage log for each night spent away from home for a ministry purpose.

Financial Status Report

We have uploaded a Financial Status Report to your SecureCloud account, showing figures for the first quarter of 2019. 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 your lives and ministries change. Please review this information and contact us if you have any questions.

Amazon Shopping Donation

Did you know that it is possible to support the ministry of World Wide through your regular purchases from Amazon? Simply click here to begin your shopping experience at smile.amazon.com, and then link your account to authorize Amazon to make donations to World Wide New Testament Baptist Missions Inc. Amazon will then donate a portion of their proceeds to the Office.

New Missionary

Trevor and Sabrina Deneau have recently partnered with WWNTBM. They are sent out of the First Baptist Church of Evart, MI, with Pastor Ryan Beilfuss. He is a graduate of Landmark Baptist College in Haines City, FL. Bro. Deneau is the third generation in his family to work in the Bible publishing ministry through Church Bible Publishers and Gold Leaf Enterprises. They have two sons, Emrys (19 mo) and Theodore (4 mo). Pray for them as they begin deputation to go to the rural areas of northern Italy.

A Day in the Life

Our staff enjoys opportunities to visit with our missionaries! If you are ever in the area please come by and see us! Here are a few pictures from recent months.

The Villarreals spent time in the office recently going over paperwork. We enjoyed meeting Anelly and baby Stephen for the first time! They are pictured here with the staff ladies and the Lockharts.
John O’Malley, Gene Krachenfels, and Jeremy Lockhart en route to an interview.
One of the ways we enjoy serving is to impact future generations. In March, Megan DeKeyser from Ambassador Baptist College spent a week with our staff learning about the workings of a missions office.

Laura Cmaylo and Naomi Torberson recently visited several of our missionaries in the Greenville area. We are grateful for these faithful servants who have dedicated their lives to ministry!

Naomi, Ruth Ann Arthurs, and Laura
Laura, Naomi, and Renee Atkins
Elwood and Doris Hurst, Naomi, and Laura
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The Homegoing of Jerrel Shaw, Sr.

In Memory of Jerrel Shaw, Sr.
March 18, 1940-March 3, 2019

Jerrel Kenneth Shaw was born to Clayton and Irene Shaw on March 18, 1940, in New Palestine, IN. He spent his early years as a barber before the Lord called him to the mission field. He received degrees from the Clarksville School of Theology, as well as a Doctorate of Religious Education from Emmanuel Baptist School in Atlanta, GA.

Bro. Shaw and his wife Francis first went to Mexico in 1972 with their daughters, Kimberly and Kathlene. They joined WWNTBM in June of 1976. After his wife’s passing in 1979, he married Delia Gonzalez on November 12, 1980, and they have one son, Jerry.

Bro. Shaw had a great burden to train preachers and to build churches. Even before he had started the Bible School, he took in two boys, Salvador Lara, and Galaad Gallegos, and raised them as sons in his own home so he could train them for ministry. The Lord allowed him to start and pastor 7 churches, and he was instrumental in building 23 churches across Mexico. The Bible College has seen over 400 graduates, more than 100 of which are currently serving in pastorates. For many years he hosted an annual field conference, where individuals from all over Mexico and the United States would gather and be encouraged to reach the world with the Gospel.

Bro. Shaw had a passion for restoring old cars. He wrote several Gospel tracts based on the restoration stories of vehicles he purchased on the scrap heap and converted into refurbished classics. He often visited car lots and race tracks and used the theme of restoration as a bridge to share the message of new life in Christ.

Bro. Shaw was a man of great humility. He wrote in a recent letter, “I have often wondered how, or why, the Lord took a man out of a town with a population of 504, and how He could make anything out of a person such as I. Only the Lord can do things like this!” He was ever conscious that he lived “in the circumference of Christ’s wonderful love.” His intense passion and love for souls inspired the mission family of World Wide New Testament Baptist Mission for 43 years.

Jerrel Shaw entered the joy of his Lord on March 3, 2019. Memorial services were held in Guadelejara, Mexico, on March 3 and 4. Visitation for family and friends in the United States will be held at 1:00 p.m. on March 23, at Bethel Baptist Church, Greenfield, IN, with a memorial service at 3:00 p.m.

Please remember to pray for Mrs. Delia as she faces many adjustments in the days ahead. Also, pray for Jerry and Itzen Shaw, and the ongoing ministries in Mexico. Condolences may be sent to Mrs. Delia at [email protected], and to Jerry and Itzen at [email protected].

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From the Memo Board: March 2019

Dates to Know

March 15 – Please submit your Annual Doctrinal Agreement by this date

April 1 – February financial report will be due

June 17-20 – Family Fellowship Week in Edinburg, VA

Microsoft Excel

We request that all missionaries complete their financial report template using Microsoft Excel rather than Apple’s Numbers. Although Apple’s spreadsheet application does export to Excel, doing so removes many key features that our staff relies on to review the reports. If you need to purchase a copy of Microsoft Excel for the Mac, we can obtain this 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!

Financial Report Checklist

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 snacks and Sunday School supplies. Someone coming home on furlough will be dealing with mileage, meal allowances, and lodging costs they don’t usually see when on the field. We suggest that you click here to review our checklist of commonly overlooked expenses, to be sure you are claiming all allowable deductions.

Mileage Tracking and your MFR

There are several good mileage apps available to help you record details for your financial reports. Please keep in mind that all details of the Mileage Log still need to be completed on the template when submitting your MFR. Here are some apps that others have recommended:

Everlance
MileBug
Mile IQ
TripLog

Retirement Accounts and your MFR

The change to 1099’s from W-2’s includes additional options for your retirement planning. Because of this, Line 3 of the report will no longer be used to indicate 403(b) contributions. The staff will utilize that category for internal adjustments as needed. All retirement contributions regardless of the type of account can be included under Line 18 of the report. Please be sure to inform your tax preparer about the type(s) of retirement accounts you have. If you have questions about your retirement accounts, please contact Mrs. Kim O’Malley.

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Prayer & Dates: February 2019

February 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 February. 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.

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From the Memo Board: February 2019

Dates to Know

February 18 – You should receive the 2019 MFR Template with the new mileage rates.

March 1 – January Financial Reports will be due.

June 17-20 – Family Fellowship Week in Edinburg, VA.

New Employee!

We are pleased to introduce Brittany Morrow as our new office assistant. Brittany’s initial tasks will include processing support checks. You can reach her by email at [email protected]. Her testimony is below.

My name is Brittany Morrow. My testimony of salvation starts when I was a young girl at VBS. One particular night of VBS I decided to go to an altar call; all my friends were going and I didn’t want to feel left out. I clung to a repeat-after-me prayer I said that night as my testimony of salvation. As I grew older I struggled with my “salvation experience.” I was under conviction and I knew I was missing something in my heart. On April 2, 2008, at a revival meeting, I gave my heart and life to Christ. Although I had grown up in church all my life it wasn’t until I got saved that I began to understand the love of Christ and what He could do with my life.

Fast-forward to 2014, I met Justin whom I married on July 9, 2016. At this time I moved to Kings Mountain and started attending Faith Baptist Church in Shelby. In October of 2016, God called Justin to preach. The Lord has given my husband opportunities to preach since then and has opened many doors for us to serve in. Together we serve in our church’s bus ministry where we both share a route and teach classes. We also serve as sponsors to our youth group. As sponsors, we help with the SIGMA youth program and attend youth meetings and trips. I’m thankful for the ministries the Lord has allowed me to be involved in and can’t wait to see what He has in store for my spiritual journey.

Retirement Accounts

Last year, our CPA and attorneys identified a tax advantage for you by having us begin to issue a 1099 tax document instead of a W-2 for all of our missionaries. These tax professionals recommended to the Executive Board to make the transition. The pastors on the Executive Board voted to make this change effective 2019.

One of the advantages of receiving a 1099 tax document is you have greater choices for types of retirement accounts. You now have available to you and/or your spouse these additional Individual Retirement Accounts (IRA) options:

1. Traditional IRA
2. Roth IRA
3. SEP-IRA
4. SIMPLE IRA
5. Solo 401(k)

You are also able to open an account with any investment firm of your choice.

Click here to read an article I found helpful in understanding the benefits of each account.

Another helpful article from Dave Ramsey is available by clicking here.

You may want to speak with someone about your retirement options. David O’Malley, Bro. O’Malley’s brother, is an advisor for Edward Jones. He has offered to assist our missionaries in any way, even if they are not a client of his. His offer is a no-cost unbiased consultation. His phone number is 561-833-9123.

Most investment firms offer the above IRA options to independent contractors. (Independent Contractor is the term the IRS uses to describe your relationship to WW as a self-employed missionary.) You will need to discuss your options with the firm. The investment firm will have specific instructions for you once you make the choice of what type of account you want. When you have opened your account, you can contact me and I will be happy to send your monthly contribution in for you.

Speaking with an investment advisor and/or your CPA can help you in choosing the best plan for you and your family. There are more options available to you than ever before. Please do not delay. Adding retirement investing to your monthly budget means preparing for your family’s future.

If you have any questions, I will be happy to assist in any way.

Mrs. Kim O’Malley

Benefits of Financial Reports

The Monthly Financial Report (MFR) is the tool that missionaries can use to become accountable to WWNTBM for their reimbursable expenses, rather than having all funds listed as salary. Over the course of 2018, 79% of those eligible chose to submit MFRs. By doing so, they were able to reduce their W-2 Wages by a combined average of 31.11%. If you are not currently utilizing MFRs and would like information about how to begin, please contact our Office. We also recommend watching the MFR Intro video. This is available in SecureCloud under Forms and Manuals.

Financial Status Report

We have uploaded a Financial Status Report to your SecureCloud account, showing figures for the fourth quarter of 2018. 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 your lives and ministries change. Please review this information and contact us if you have any questions.

Uplift Schedule

Each month World Wide holds encouragement conference calls for our missionaries. This year we broadened the times of these meetings to give more of our mission family the opportunity to join. Friday meetings at 11:15 AM EST will remain deputation focused. The other dates and times we arranged for the convenience of those in our mission family serving in varying time zones.

1st Tuesday of the Month: 6:00 AM EST
2nd Tuesday of the Month: 9:00 AM EST
3rd Thursday of the Month: 11:00 AM EST
4th Tuesday of the Month: 9:00 PM EST

Each week we send you an email to let you know about the meeting opportunities for the week and how to join. The current schedule is listed below. All are welcome to join any Uplift meeting!

February 8 – 11:15 AM EST – Jeremy Lockhart – Deputation Challenge
February 12 – 9:00 AM EST – Markie Bullock – Spiritual Encouragement
February 15 – 11:15 AM EST – John O’Malley – Character Building
February 21 – 11:00 AM EST – TBA
February 22 – 11:15 AM EST – Leland Johnson – Cold Calling on Deputation
February 26 – 9:00 PM EST – Mike Grove – Spiritual Encouragement
March 1 – 11:15 AM EST – David Landers – Spiritual Encouragement

Please contact us with any questions.

New Baby!

Elijah “Judson” Brown was born to Matt and Nikki Brown on January 30. He weighed 6 pounds 14 ounces and was 20.5 inches long. The Browns are on furlough and will soon be returning to Cambodia. They have three older children: Joshua (5), Julie (3), and Judah (2).

New Missionaries!

Don and Karen Clarke are the newest missionaries to partner with World Wide. They are sent out of Emmanuel Baptist Church in Kings Mountain, NC, with Pastor Jim Ogle. The Clarkes previously served as missionaries in Kenya for 15 years. They have seven adult children, including Gloria Duarte, who is our missionary to Brazil. They desire to serve in a helps ministry, including furlough replacement.

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Tax Time Reminders

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.

Tax Paperwork for 2018

Tax-related paperwork generated by WWNTBM is in your SecureCloud folder. This includes W-2 forms, MFR Summary Reports, and Estimated Tax letters. 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. 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

If churches issued funds payable to you in excess of $600 during the year 2018, 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 W-2. Our office can assist you in verifying whether the funds were included on your W-2. 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 ‘heath 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 our office 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.

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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.

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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

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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.