New Financial Procedures

Our staff worked with our CPA and tax attorneys this year to bring World Wide into compliance with IRS and Employment laws. Our Executive Board directed us to implement new procedures by January 1, 2019. We have been in contact with all individuals who are currently affected. This section summarizes major changes that will take effect on January 1. Please make note of the following procedures and contact our office if you have questions.

New Pay Dates for Non-Resident Aliens (Non-US Citizens)

One area of compliance is the need to withhold 30% in taxes on US source income paid to Non-Resident Alien missionaries (NRAs). To accommodate the changes, all NRAs will receive a transfer on December 21, 2018, of all funds currently available. No taxes will be withheld on those funds. Any funds received after December 21 will be held until the January pay date, and the 30% in tax withholding will apply.

Starting in January, we can only distribute funds to NRAs one time per month. The payday for all NRAs will be the 25th of each month. If the 25th falls on a weekend, we will send funds on the Friday before. If we have been unable to close the books by the time we send funds, any funds received or processed after the transfer will be added to the next month’s payroll. For instance, if the 25th falls on a Sunday, we will send funds on Friday the 23rd. However, we may still internally process funds and close out books on Monday the 26th. In this instance, any funds processed after we have sent funds on the 23rd would be sent the 25th of the following month.

NRAs who have completed the process with our CPA to have their ministry recognized as a foreign non-profit organization (FNPO) will have the option for us to send transfers to their ministry bank account. Transfers made to recognized FNPOs will not be subject to the 30% withholding.

Payments or Gifts 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. Because the funds for such compensation come from US sources, this includes the requirement for WWNTBM to withhold 30% in taxes for all compensation paid to non-resident aliens (non-US citizens.)
By paying compensation to an individual, the missionary may also be entering into an employer/employee relationship according to local laws, and could, therefore, be personally liable for any local employment laws.
Business (ministry) gifts to individuals, whether given as cash or actual items, are limited by the IRS to a total deductible value of $25 per individual per year. Anything above that limit creates a tax situation when you try to claim it as a business expense.
Although as Christians we are commanded to help those in need, not all such assistance meets IRS standards for being tax deductible. For instance, individuals cannot receive a tax benefit for a benevolent or charitable donation made directly to another individual.
World Wide worked with our CPA and tax attorneys to establish guidelines which are beneficial to our missionaries, allowing them to carry out their ministry and remain in compliance with IRS intent. When making payments or donations to individuals, please keep the following principles in mind.

Compensation for services rendered

  • Any time you are paying an individual in return for something they do, you are compensating them. This includes circumstances we would typically think of as employment (i.e., a secretary, janitor, or landscaper.) It also includes situations where the recipient is required to earn a ‘donation,’ such as when the missionary agrees to pay a set amount on their school bill for every hour they spend volunteering in the ministry.
  • The best case scenario for the missionary to pay individuals is to first have their ministry established as a local non-profit. Once that is in place, we can work with our CPA to have the non-profit ministry recognized in the US as a foreign charity. (This process takes several weeks and currently costs $350-$400.) Once the paperwork is in place, WWNTBM can transfer some of the missionary’s funds directly to their foreign charity. The foreign charity then takes the responsibility of paying the individual according to local tax and employment laws. This option gives the missionary the tax deduction while relieving them of any personal liability. It also ensures that WWNTBM does not have to withhold 30% in US taxes for any local employees.
  • WWNTBM will no longer receive funds designated for individuals who are not missionaries with WWNTBM, including funds designated as “national support.” All funds received by WWNTBM should only contain the name of the missionary.
  • 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.) Because of tax withholding issues for non-resident aliens, the Executive Board has voted not to allow missionaries to claim a deduction for salaries paid to non-resident aliens. We recommend that missionaries legally establish their local ministry and obtain US foreign charity status before beginning or continuing to pay compensation to local individuals.
  • Please note: Personal compensation for non-ministry related tasks is between the missionary and the recipient. For instance, if you pay a for a housekeeper, babysitter, or landscaper at your home, those expenses have nothing to do with your MFR or the 30% in tax withholding by WWNTBM. However, when you pay others for work, and thereby sub-contract with another individual to further the ministry for which you receive US funds, that is when these rules apply.

Non-Compensatory Payments

  • One fundamental way for the missionary to avoid possible tax issues is to ensure that any donations or payments made to individuals are not given with the expectation of something in return. (e.g., Our ministry will assist with your child’s education because we help those with low income; but we do not expect you to lead singing or teach Sunday School as a prerequisite.)
  • All expenses listed on MFRs should be ordinary and necessary expenses to develop the long-term stability of the ministry within the local culture.
  • Donations to individuals in the church or general population are allowable expenses so long as they are for the promotion, public relation, or development of goodwill between the ministry and the local people, or the humanitarian needs of the community.
  • Donations to individuals apart from regular ongoing activities of the ministry as a whole are probably not deductible. For instance, seeing that your neighbor or coworker needs new tires and giving them money to meet that need is an expression of Christian love. But, if it is not the ministry of the church to provide vehicle repairs to the community as a whole, this is just a personal gift to a friend and is not tax deductible to the missionary.

Foreign Non-Profit Organization Status

In the past, transfers from World Wide to an overseas non-profit ministry account created an automatic deduction for the missionary. We recently learned rules exist which govern this deduction. To continue receiving this deduction, we need to go through a process with our CPA to legally establish that the foreign non-profit organization (FNPO) meets IRS guidelines. This process takes several weeks and involves gathering documentation for our CPA. The CPA’s review and certification cost $350 to $400. Upon completion, a Memorandum of Understanding needs to be signed by officers of the FNPO, agreeing to handle all funds received by World Wide and to comply with local tax laws.

Benefits of this registration include:

  • Ability to hold ministry funds at World Wide until needed, without claiming the income
  • Tax deductions for the missionary when personal funds are sent directly to the FNPO bank
  • Ability to pay local individuals through the FNPO, without 30% withholding on US source income
  • Protection for WWNTBM and for the missionary from both US and local employment laws (The FNPO becomes the employer.)

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.

Contributions to the Missions Agency

Part of our internal review has revealed inconsistencies in the way we manage the 5% contributions to help offset the expenses of the missions office. To clarify our policies, we want missionaries to be aware of the following guidelines. The 5% contribution applies in these situations:

  • A donor indicates new support, even if it is the first time we have received funds.
  • Funds begin coming from a donor on a regular basis, even if the check memo continues to say ‘gift,’ unless it is specifically designated such as ‘gift for building fund’ or some other specific project. Regular basis does not necessarily mean monthly; some donors give at varying times and some even give annually.
  • All regular funds received are subject to the 5% contribution, regardless of whether they are received in personal or ministry support accounts (i.e. accounts for ongoing operations of a ministry such as a School or Radio Station.)
  • Funds for specific projects will be evaluated on an annual basis to determine if they have become ongoing ministry support as opposed to one-time fundraising events.

Tax Documentation

Missionaries with World Wide have a unique tax status in that they are self-employed, but have received a W-2 as if they were an employee. In the past, this designation offered some unique benefits. However, based on much research, our CPA has recommended that we begin issuing 1099s as of the 2019 tax year. Please note the following:

      • The main change is the tax form you will receive from us starting in January 2020, for the 2019 tax year.
      • Your tax status does not change; you are still considered to be self-employed.
      • Missionaries will still receive a W-2 in January 2019, for the 2018 tax year.
      • Ordained ministers or those whose license or commission meet IRS guidelines will still be able to receive the benefit of a housing allowance.
      • Missionaries will still be able to submit their ministry expenses on monthly financial reports.
      • There may be changes in the form(s) your tax preparer submits when filing your personal taxes.
      • Those who have 403(b) retirement plans will need to make some changes in how these are structured. Our staff will be able to assist with this transition.

From the Memo Board: December 2018

Dates to Know

December 1 – October Financial Reports will be due.

December 10 – All prayer letters should be submitted to our staff in order for your recipients to get them before Christmas.

December 18 – 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 21 – Special pay date for all non-resident aliens. (Final payment without tax withholding.)

December 24-28 – The Office will be closed in celebration of Christmas.

January 1 – November Financial Reports will be due.

January 8 – Missionaries will receive their statements of December Support Received.

January 11 – All US Citizen missionaries will receive their final December support on this day, regardless of the day they normally receive support. (Non-resident aliens will not receive funds this day.)

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

January 25 – New monthly pay date for all non-resident aliens. (Tax withholding begins on this date.)

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

New Missionaries

Chris and Candace Beane are new associates with World Wide. They are sent out of Cross Roads Baptist Church in Columbus, NC, with Pastor Nathan Deatrick. Chris is the IT director at Ambassador Baptist College, where he is also a student. Their goal is to take annual trips to the United Kingdom during the remainder of his time in school. They will then start deputation after his graduation, with plans to plant churches in the UK along with veteran missionaries Travis and Terri Snode. The Beanes have two children: Hayla (11) and Teddy (8 months).

New Baby!

Congratulations to Stephen and Anelly Villarreal on the birth of Stephen Daniel. He was born on November 13. Mom and baby are doing well! The Villarreals have been serving as furlough replacements in Mexico this past year. They will return to the US soon and plan to begin full-time deputation in February.

December Support

Please contact us via Signal by December 18 if you would like funds in your account before Christmas. Final December support distributions will be made on January 11th for all US citizen missionaries, regardless of their regular pay date. Contacting us by December 18 will enable us to schedule your funds around bank closings and holiday hours. Should you have an emergency need after December 21, you may contact our staff at the following numbers:

John O’Malley: 704-974-6108
Kim O’Malley: 704-974-1008

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!

Are You Prepared for an Emergency?

Every day it seems we hear news of someone facing a tragedy, whether from a storm, an accident, or an unexpected death. Dealing with the aftermath of such situations can be frustrating and time-consuming, and is often compounded in foreign countries. We encourage all missionaries to plan ahead and prepare your family for emergencies. One excellent tool is a Legacy Drawer, as recommended by Dave Ramsey. Click here to learn more about this system of organization that will help make sure your family is taken care of during unexpected life events.

Prayer & Dates: December 2018

December 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 December. 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.

Prayer & Dates: November 2018

November 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 November. 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: November 2018

Dates to Know

November 12 – Most US Banks will be closed for Veterans Day.

November 19 – Please contact us by this date via Signal if you will need funds in your account before Thanksgiving.

November 22-23 – The Office will be closed in celebration of Thanksgiving.

December 1 – October Financial Reports will be due.

December 10 – All prayer letters should be submitted to our staff in order for your recipients to get them before Christmas.

December 18 – 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 24-28 – The Office will be closed in celebration of Christmas.

January 1 – November Financial Reports will be due.

January 8 – Missionaries will receive their statements of December Support Received.

January 11 – 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, 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.

Financial Status Reports

We have uploaded a Financial Status Report to your SecureCloud account. 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 you update your 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 or changes.

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!

New Missionary Families

Wesley and Kayla Grant have been added to our missions family. The Grants are sent out of Morning Star Independent Baptist Church of Easley, SC, with Pastor David Ellenburg. Bro. Grant currently works in the medical field and is a student at Tabernacle Baptist Bible College in Greenville, SC. Their desire is to plant churches in Northwestern Montana. Please pray for them as they begin deputation.

Ayser and Fatan Mazahreh have joined our missions family. Bro. Mazahreh is currently pastoring the Faith Independent Baptist Church of Amman, Jordan, and works alongside Bro. Ghassan Haddad and Bro. Daab in the Biblical Theological Seminary as well. They have three sons and a daughter: Rae’d (23), Mario (20), Leen (17) and Matthew (9). Please pray for this family and the ministry in Jordan.

 

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.

God’s Faithfulness During Affliction by Ted Daub

Conveying Your Story, Part Two by Duey Whitfield

Learning to Be a Soul Winner by Byron Foxx

From the Memo Board: October 2018

Dates to Know

October 8 – Most US Banks will be closed for Columbus Day.

November 1 – September Financial Reports will be due.

November 12 – Most US Banks will be closed for Veterans Day.

November 19 – Please contact us by this date via Signal if you will need funds in your account before Thanksgiving.

November 22-23 – The Office will be closed in celebration of Thanksgiving.

December 1 – October Financial Reports will be due.

December 10 – All prayer letters should be submitted to our staff in order for your recipients to get them before Christmas.

December 18 – 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 24-28 – The Office will be closed in celebration of Christmas.

January 1 – November Financial Reports will be due.

January 8 – Missionaries will receive their statements of December Support Received.

January 11 – 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, 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.

New Missionary

Scott and Marilee Norman have been added to our missions family. The Normans served as missionaries for 20 years in Saipan. Their desire is to be used in the area of pulpit supply and furlough replacement. They are sent out of Trinity Baptist Church in Wilson, NC, with Pastor Mike Renfrow.

New Babies

Our missions family continues to grow! We rejoice in the safe delivery of these babies. Pray for the mothers who are recovering from deliveries, and for the babies to remain healthy as cold and flu season is around the corner!

Congratulations to Joel and Noel Smothers on the birth of their firstborn, Gabriel Paul Smothers, on September 8. He was 9 pounds 6 ounces and measured 20 inches long. There were some complications in his birth as he was born chin first! He also had to have a procedure done to fix a lip and tongue tie. However, he and his mother are both recovering well! The Smothers are on deputation to go to Brazil. Pray for them as they continue raising their support.

Congratulations as well to John and Sarah on the birth of Alaina Joy on September 19. Alaina is their third child and joins her brother John Gabriel (3) and sister Eliana (19 months). Keep their family in prayer as they continue to serve overseas.

Wedding Announcement

Gerald Mosher and Marie Story were married on June 9, 2018.

Bro. Mosher has served with World Wide in Nova Scotia since 1987. His first wife Delores (Lorie) went to be with the Lord in June of 2013. Mrs. Marie Mosher is originally from Indiana. The World Wide family would like to extend our congratulations to the new couple. We wish them all the best of the Lord’s blessings as they continue to minister together. They are currently meeting with a small group of believers in a home and are praying about what the Lord would have for them next.

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. If you anticipate making large ministry purchases and you desire the purchase to be a deduction in the year 2018, you may wish to make the purchase by the end of November. Because of the way our W-2s are calculated, December expenses are “reimbursed” out of January income, so the tax benefit on your W-2 would actually be considered a 2019 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.

Remember, due to changes in tax law this year, if you have previously been submitting ministry expenses through your tax preparer, you will lose that tax benefit this year. The best situation is for you to report all ministry expenses through WW, thus providing the fullest tax benefit. If you are not currently submitting financial reports we suggest you consider this option. If you have questions about this, please contact Naomi Torberson.

Uplift Podcast

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.

Soul Winning on the Road by Byron Foxx

Advocates vs. Accusers by Dwight Smith

The Dangers of Spiritual Indifference by Freeman Weems

Faithfulness by Jonathan Earnhart

Paul’s Singular Focus by Jeremy Lockhart

The Practice of Praise by Alton Beal

When God Hides the Answers by Chris Swiatocho

Crazy Schedules, Disobedient Kids, and Sergeant Dads by Jeremy Lockhart

Conveying Your Story, Part One by Duey Whitfield

The “I Wills” in Psalm 138 by David Landers

Prayer & Dates: October 2018

October 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 October. 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.

Times of Trust

Some of the most encouraging times of the week were the moments we took to share prayer requests and to pray for needs within our missions family. Prayer is a reflection of our trust in God to answer and to meet our needs. As you think of those in our missions family, pray for God to encourage them and to do a mighty work through them.

Pray for our missionaries to have strong marriages.
Pray for wisdom for our missionaries as they raise children on the mission field.
Pray for the young children in our missions family as they face unique struggles growing up often without the encouragement of believers their age.
Pray for the older children now out of their parents’ homes, that they would remain faithful to the Lord as they make decisions about their future.
Pray for the grandchildren of our missionaries to come to the Lord at an early age, and for wisdom as grandparents seek to influence future generations from a distance.
Pray for those on the field to not be weary in well doing.
Pray for those on deputation to keep pressing towards the goal.
Pray for those on furlough to be refreshed and encouraged.
Pray for the health needs of those who are serving with physical difficulties.
Pray for strength and stamina for those serving in third world countries with few daily conveniences.
Pray for the churches who support our missionaries, that they would continue to grow in faith and in giving.
Pray for the Lord to call new laborers to the field to assist those in our missions family.
Pray for the executive board members as they make decisions that affect our missions family.
Pray for the staff members as they seek to meet the needs of those around the world.
Pray for those in the application process as they begin the next steps towards the Lord’s calling in their lives.
Pray for government leaders around the world as they enact laws that have ripple effects on the spread of missions.
Pray for eyes to see the opportunities that God presents to share the gospel.
Pray for relationships to be developed both for witnessing and for discipleship.
Pray for new churches on the field as they are growing and developing.
Pray for wisdom in counseling situations.
Pray for power to preach the word.
Pray for each individual to know God and to daily strive to become more like Him.

Times of Truth

Each service included a message of truth to give hope in the face of the various emotions we experience. What emotion has you overwhelmed today? What truth from God’s Word will give you hope to rightly focus that emotion for good?

Michael West – Hope in the Certainty of God’s Promises

It is dangerous for us to not recognize that God is at work. But we must remember that our adversary is also at work. God promises to give us strong consolation, which guarantees we will have trouble. We know we have an adversary, but often forget his aggression, determination, and unwillingness to quit. We have a personal adversary. We need armor to stand against his attacks. Our enemy is not the people around us, but he is good at using people to divert our focus. We must not be ignorant of his devices. He is not omniscient, but he knows how to attack us because we let him know by our words and actions where our greatest temptations lie. Our enemy seeks to bring us to a place of discouragement and inability to do what God wants. But hope lies in the Word of God and we must flee to that place of consolation, encouragement, peace, and joy. What promise of God has ahold of you and will not let you go?

Anthony Hipps – Hope in Loneliness

 

Loneliness has many causes and cures. Four main causes are transitions in life, separation, opposition, and rejection. There is a temptation to withdraw into self to care for self, but this only makes us lonelier. When faced with loneliness we must realize there is a God. He hears, listens, and cares! We must maximize God’s strength. He has the power to help and is more powerful than your problem. We must utilize our time. Paul in his loneliness didn’t stop ministering, even in prison. We must sympathize with others in need. Those around us need the gospel! We must glorify God’s deliveries. Testify of His goodness in your life! When we remember that we have a God who cares, we realize we are never truly alone.

Danny Whetstone – Hope in Whom We Believe

We must not allow ourselves to become so tunnel-visioned on our ministry that we forget why we are ministering. What brought you to this calling? In his letter to the Ephesians, God commended their work. They carried out their duties. He praised their labor to the point of exhaustion. He noticed their separation from the world and recognized that they had not fainted. He loved what they were doing and how they were doing it, but was disappointed that their work had become more important to them than he was. His message was that they must remember what brought them there and repent for not loving him, or he would remove their candlestick. We must concentrate on loving Him who gave us these responsibilities and believe He is more interested in their success than we are.

Keith Klaus – Hope in Frustration

We don’t like to talk about emotions, but if you take emotion and feeling out of the Bible you would lose most of the Psalms. Things in our heart sometimes need to be closer to the surface so God can deal with them. Not many passages use the word frustration, but we can see how different characters dealt with it. Moses was frustrated for the right reasons when Israel refused to follow his leadership, but his response was wrong and had long-lasting consequences. Jonah was frustrated for all the wrong reasons, and his disobedience led him to the point of wanting to die rather than do God’s will. Frustration always starts small and then snowballs into something bigger. Martha and Mary were very similar in their words, but their actions showed that they dealt with emotions differently. Martha was motivated to work because nobody else was doing so. She made her problems worse by not speaking directly to Mary about the issue. Joseph too faced frustrating circumstances, yet his response was such that we don’t see his frustration. Martha accused the Lord because nobody helped her; Joseph glorified God as a slave. Martha went to the one with the authority to solve her problem; Joseph patiently waited for God’s timing. Joseph saw others who needed help. His lack of giving in to self led to a lack of bitterness in his life.

Fred Daniel, Jr. – Hope in Times of Hurt

If you are in the army you expect to be shot at. When serving in God’s army we should expect nothing less. Too often we desire to know God and the power of the resurrection, but we don’t want to also know the fellowship of suffering. Christ’s prayer in the Garden of Gethsemane shows us that He was fully man who suffered and was touched by all the feelings we face. He was a man of purpose. He came to minister and do the Father’s will. He was a man of prayer who gives us the example of fervent ongoing petitions. He was a man of preparation. He prepared His disciples for what was coming and prepared Himself for what the future held. He was a man of patience Who did not force the conflict, yet did not avoid it when it came. He was a man of prophecy as He interceded for those yet to be born. Since Jesus was successful against personal human hurts, it is possible for us to be as well.

David Price – Hope in Fear

We don’t want to admit fear, but it is something we all face. Real courage is facing fear with God’s help. Fear alone is not a sin. Allowing it to control you and keep you from doing God’s will is. The Old Testament is full of fear. Adam feared and hid from God. Jacob feared Esau and it led him to pray. The answer to paralyzing fear is the fear of the Lord. We must claim God as our refuge and hide not from the situation but in his strength. In Psalm 46, we see that we can overcome fear when we focus on the truth. We must be still and know that God is our hope and refuge. God is present, and He is good. He is peace. He is able.

John O’Malley – Hope in the Harvest

Psalm 126 gives us a glimpse at the greatest metaphor in scripture, that of the harvest for souls. We see the owner of the harvest. The guarantee of the harvest is that sowing works, the seed works, and the sowers will return. We see hinderances to the harvest. But we also see the hope of the harvest. We have hope that God will bless His seed. We have hope that God will save the lost. We have hope that God will bless our labor in our sowing, sending, and seeing God at work. The hope of the sower is that when we sow He grows, when we pray He answers, and when they believe they are saved.