From the Desk of a Friend: Revealing Jesus Christ

Now when they saw the boldness of Peter and John, and perceived that they were unlearned and ignorant men, they marvelled; and they took knowledge of them, that they had been with Jesus.
Acts 4:13

Jesus Christ chose fisherman to follow and learn of Him. They would carry on the message Jesus brought from Heaven to all mankind. Jesus spent three years training the twelve apostles. The men in this text were known as the “inner circle.” With their closeness and increased involvement in the training and work, they got to see many miracles performed by Jesus. They heard the best and most powerful preaching and teaching. These experiences alone would be better than any education from an institution of learning.

Jesus returned to the right side of the Father in Heaven (2:33). Peter’s sermon on the day of Pentecost is recorded in Acts 2. The Lord used his preaching to bring three thousand souls to salvation. In chapter three, Peter and the rest of the apostles preached strong messages to the people about Jesus and their rejection of Him as Savior.

Chapter three records Peter and John going into the temple. There they heard the invalid man’s call for alms. They replied that they had no silver or gold. But they claimed the power Jesus gave to the twelve and commanded the lame man to rise and walk. Peter helped the man to his feet, and the lame man left walking and leaping (not limping) and happy. The rest of chapter three and the start of chapter four speaks of the stir building among the people. Peter declared the power for this miracle came from the One they rejected and crucified. The religious crowd became offended over this. As a result of this preaching, five thousand men believed.

In chapter four, the preaching and exalting of Jesus stirred the religious authority and rulers and threatened their following. “Being grieved they laid hold of the men until the next day.” In verse six, the authorities confronted them. They asked the men by what power or authority they healed the invalid. They answered with another presentation of the Gospel of Jesus Christ. Verse twelve narrows the message down to a clear point: no salvation exists except through the Person of Jesus Christ. Thankfully the message is still good today. This message came from a man “filled with the Holy Ghost.”

This long trial in the record of Peter and John, who stood examined by religious and political men, reveals to this writer some of the same viewpoints and challenges we encounter today. The authorities perceived Peter and John as “unlearned and ignorant.” This misperception might have stemmed from Peter and John’s lack of temple education and hearing the real voices of religion. This elite crowd recognized no credentials. They only deemed the relationship to this One illegitimate, a Nazarite followed by simple fishermen into the “false” teaching. As Bible believers today, we seem “unlearned and ignorant” to the world and religious crowd. The god of this world has blinded their eyes to the truth. As Jesus commanded Peter, we must “be filled with the Spirit.” When filled with the Spirit, we can stand boldly and proclaim the precious Gospel like Peter and John. Even if questioned or rejected by the unsaved people of the world, we can prevail.

The authorities perceived one thing which could not be questioned. They understood these men had “been with Jesus.” By their boldness in preaching, the message of Jesus Christ and their strong convictions of the truth, no doubt remained that they had been with Jesus Christ. We may or may not have credentials the world expects or stand in the famous, higher levels of the religious world. But may God help us to live and proclaim the truth leaving no doubt WE HAVE BEEN WITH JESUS CHRIST. As with the leaders who sought the disciples, the world still recognizes a difference in the ones who have been with Jesus Christ.

God, help us to allow men to recognize Your presence in our lives that You may draw them to Yourself. Help us be faithful in the Word of God and prayer so faithfully that the presence of God shows on us.

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

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.

From Our President: March 2019

Danny Whetstone

We are constantly dealing with changes. It has always been that way though. World Wide New Testament Baptist Missions has attempted to maintain a steady as she goes approach in the midst of these ever-changing times. Personally, I am not as concerned with things changing around us as I am with changes among us. It seems necessary from time to time to remind ourselves that we wish to continue with the heading set for us when the mission was born. We did not start out as Calvinists, Reformed, Elder Rule, or any other description that has regained popularity in recent days.

We are traditional Independent Baptists. It is understood that many in our ranks have made major adjustments to their course. One of those changes has been the use of elder rule in the church. We believe that God has given the congregation of each local church the authority to choose its direction. The Lord calls pastors to give guidance to the church, but He does not make him, or any other group in the church, dictator over the congregation. We contend that the terms elder, bishop, and pastor speak of one office in the church. Obviously, a church can have as many assistants to the pastor as it wishes, but that pastoral group does not dictate to the congregation by any means. We reject the idea of elder rule.

Recently I have read a number of articles dealing with the subject. My conclusion is that you can use history to prove any position you wish to take. My objective is not to argue the subject, but simply to say that we are not changing our position to accommodate present changes. We are not persuaded by Reformed Theology. We are not persuaded by Calvinism. We are not persuaded by Arminian Theology. If you have changed your mind since joining WWNTBM, it would only be right that you inform us of those changes, and find someone with whom you are in closer agreement.

We are not attempting to start a fight with anyone. We are not attempting to argue with anyone. However, we cannot walk together if we are not in agreement. In my reading, I underlined so many statements that I agreed with and an equal number that I disagreed with. It was tempting to use names that sided with each argument. I then concluded that this was not my purpose in writing this article. Yes, I did read the verses that some used to substantiate the idea of elder rule.

If you are not starting churches in the tradition of the present-day Independent Baptist, it would be best for all of us if you would declare your intentions, and we can part ways peacefully. The churches that support missionaries associated with World Wide expect no less of us. These churches want to be duplicated in other parts of the world. If we are going to do otherwise the only honorable thing for us to do is to inform them of any change in direction. However, we have no intentions to change in part or the whole.

May our Lord bless your labor of love for His glory.

In His Service,
Danny A. Whetstone

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

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.

From Our President: February 2019

Danny WhetstoneLet the words of my mouth, and the meditation of my heart, be acceptable in thy sight, O Lord, my strength, and my redeemer.
Psalm 19:14

This simple verse is so convicting to me. Knowing that my Lord knows the thoughts and intents of my heart is a challenge for every moment of every day. We are to lay aside every weight and the sin that besets us. It is easy to recognize the words and thoughts that are sin; however, words and thoughts that are “weights” are not always so easily identified. Well, not before we say them at least. Then comes the phrase, “be acceptable in Thy sight.” The question is not, should I say it? The question is, once I have said it is the Lord pleased?

The problem has been intensified with the rapid delivery of social media. When no one is sitting in front of us, it seems we feel the need to express every thought and opinion. Very often this is without considering how our opinion might affect someone else. Consider this, please. Not everything thought necessarily needs to be said or written. We all have opinions, and very often we feel strongly about them. But still, that does not mean we should blurt them out for public consumption.

It would appear that often we have a message that we want to convey to someone specifically, but we lack the quality of character to go to that individual personally. So a broad net is cast in the hopes that they will get the picture and conform to our wishes or appreciate our opinions. Everyone influences others for good or bad. Let’s use that influence with words fitly spoken in an effort to provoke one another to “love and good works.”

There are many things that the Scripture does not speak of definitively. Therefore, we can all develop thoughts that are contrary to those of others. Where the Bible has spoken clearly, we should speak boldly. But where opinion rules rather than absolute fact, shouldn’t we be less aggressive? Why would we want to offend a brother unnecessarily? The answer is simple: pride! There are many that I disagree with over a range of subjects, but that does not make them my enemy. However, those disagreements can be used to create an enemy or hurt a brother without cause.

James has some excellent advice for us in James 1:19, 26, “Wherefore, my beloved brethren, let every man be swift to hear, slow to speak, slow to wrath:…If any man among you seem to be religious, and bridleth not his tongue, but deceiveth his own heart, this man’s religion is vain.” We can do more damage with our tongue in a second than we can repair in a lifetime. I should know. I am certainly more convicted by the things that I have said than I am by the things I did not say when everything in me screamed to let it out.

Respect for the ideas of others will go a long way toward dodging uncalled for arguments and debates.

In His Service,
Danny A. Whetstone

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

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.

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.

Update to New Financial Procedures

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

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

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

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

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

Update on Payments to Individuals

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

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

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

Foreign Non-Profit Organization Status

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

From Our President: January 2019

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

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

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

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

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

In His Service,
Danny A. Whetstone

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