COMMISSION TO EVERY NATION PO BOX KERRVILLE, TX TOLLFREE 1-(800) TEL (830) FAX (830)

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1 M i s s i o n a r y H a n d b o o k Revised January 2018 PLEASE RETAIN THIS HANDBOOK FOR FUTURE REFERENCE COMMISSION TO EVERY NATION PO BOX KERRVILLE, TX TOLLFREE 1-(800) TEL (830) FAX (830) USA@CTEN.ORG Web site:

2 Table of Contents 3. MESSAGE FROM RICK MALM, FOUNDER OF COMMISSION TO EVERY NATION 4. COMMISSION TO EVERY NATION VISION 5. STATEMENT MISSION PERSONNEL 6-7 PASTORAL CARE Summary of Relationship and Responsibilities 8. CHECKLIST: WHAT YOU NEED TO DO NOW Miscellaneous Financial Notes 9. DONOR CONTACT Ministry Letters Thankfulness Monthly Report Managing Contact List Address Changes 10. FINANCIAL PROCEDURES Receipt and Disbursement Process Budget Your Part Our Part 11. STATEMENT OF FINANCIAL RELATIONSHIP/ CO-LABORING PERCENTAGE FORM Receipt of Funds Administrative Funding Returning From the Field 12. DEPUTIZED FUND RAISING 13. RELATIONSHIP WITH ECFA Who to contact 14. TAX CONSIDERATIONS Ministry Expenses 15. PERSONAL RESPONSIBILITIES Health Insurance Life Insurance, Retirement Fund Furlough/Emergency Fund Tax/Social Security Fund 16. USE OF THE CTEN LOGO 17. THE MONEY TRAIL 18. THE FIELD MODULE 19. CTEN KIDNAPPING AND RANSOM POLICY EMERGENCY CHECKLIST ( Emergency Phone Number: ) 23. LETTER FROM THE DIRECTOR HOME OFFICE GROUP CONTACT SHEET 26. ORIENTATION SCHEDULE 2

3 FROM: RICK Perhaps you have noticed that Commission To Every Nation is a little different than many traditional missions. There was no lengthy screening process, no long list of necessary qualifications, no huge budgets to meet and no battery of psychological tests to pass. (As you know, anyone wanting to be a missionary is a little crazy anyway, so why do we need a test to tell us that?) There is nothing wrong with any of those things and traditional mission organizations serve a vital role in world evangelization. Praise God for them. It is just that we have been called to meet a different need and approach missions from a different perspective. This perspective flows out of a passion that I have for seeing every member of the Body of Christ released to minister, released to function as an important member of that body. Let me share with you some of the aspects of that passion. 1. The local church is God's plan and tool for evangelizing the world. While parachurch/missions organizations can play a vital role in helping and serving the local church, they cannot, and should never try, to take the place of the church. 2. Consequently, missionaries should be in relationship with and sent out by a local church. (For a missionary that has been on the field many years this local church may be one in the field where he serves.) The Lone Ranger missionary may actually accomplish many things but when the storms of life come, as they inevitably do into all of our lives, it is only the man who is anchored in a loving, caring fellowship of the saints who will continue to stand. Furthermore, evangelism adds up to little more than impressive statistics if converts do not become grounded in a local expression of the body of Christ and how can a missionary effectively do that if he himself is detached. So, for his sake, his family's sake and the good of his ministry, a missionary needs to be committed to a local church. 3. Every man deserves a chance to fail. God has always delighted in taking a nobody and using him to accomplish a great work. Some of the most unlikely characters have been greatly used of God. In an attempt to screen out potential failures, we will inevitably also reject some "gems in the rough" for the kingdom. Why do we fear failure so much? Nearly all of God's chosen leaders failed - Moses, David, Noah. They had shining moments of glory but each also knew the bitterness and sorrow of defeat and fear. God does not seem threatened by man's failure. In fact, Paul clearly shows it is in our failure that God is shown strong. All the more gladly I will boast, not about all my successes but, about my weaknesses and failures. Failure embarrasses us and damages our reputation. But Jesus made Himself of no reputation. Do we really need to be that concerned about our reputation or can we concern ourselves with God's kingdom and let God take care of our reputation? He can preserve it or destroy it. It is up to Him to decide what best advances His purpose. Only when there is a possibility of failure is any faith involved. Faith and risk walk hand in hand. Obviously we do not want anyone to fail but we need to see "failure" from God's perspective. When a man is obedient, whatever the outcome of that obedience, that man has been a "success". Every man deserves a chance to fail is a rather negative way of saying what we truly believe-every man deserves a chance to trust God and see how God is able to make him stand. Who are you to judge someone else's servant? To his own master he stands or falls. And he will stand, for the Lord is able to make him stand. Romans 14:4(NIV) We are glad to have you aboard and are excited to see what God is going to do in your life. Together we will see Him do great things and cause each of us to stand for His honor and glory. 3

4 TOGETHER EVERYONE ACCOMPLISHES MORE HELPING ORDINARY PEOPLE PARTNER WITH GOD 3 FOLD VISION OF COMMISSION TO EVERY NATION 1. SENDING AND CARING FOR MISSIONARIES Helping missionaries get to the field, stay there and remain effective in what God has called them to do. 2. PARTNERING WITH INDIVIDUALS FOR PERSONAL INVOLVEMENT We can suggest ministry opportunities which help individuals find a place of personal involvement. 3. SERVING THE LOCAL CHURCH IN MISSIONS MOBILIZATION Through speakers, workshops, help in planning missions conferences and providing other missions resources, Commission To Every Nation can help the local church fulfill its missions vision. FOR THE ADVANCEMENT OF THE GOSPEL TO ALL NATIONS 4

5 Mission Personnel BOARD OF DIRECTORS Rev. Richard Malm President (Ex Officio) Rev. Mike Cave Vice President Term ends 2018 (I) Stephen Schmerbeck Secretary/Treasurer 2020 Rob Lundgren Term ends 2018 (I) Bill Ragsdale Term ends 2020 (I) Rev. Bill Word Term ends 2019 (I) Jack Ender Term ends 2019 (I) Bret Worley Term ends 2018 (I) (I) = Independent as per ECFA and Charity Navigator requirements. HOME OFFICE STAFF President: Richard Malm Executive Director: Jack Rothenflue-Cell# Global Security Advisor: Marty & Carolyn Buffenbarger- Cell# Pastoral Care Coordinator: Carol Rothenflue- Cell# Pastoral Care: Dick & Birdie Johnson- Cell# Pastoral Care: Stephen & Tammie Burger- Cell# Pastoral Care: Bill & Elizabeth Barthelemy- Cell# Pastoral Care: Bob & B Nesbitt- Cell# Pastoral Care: David & Janice Ewing- Cell# Pastoral Care: Rob & Joany Wills- Cell# Pastoral Care: Randy & Marcia Orban- Cell# Network Administrator: David Beauchamp Cell# Comptroller: Angie Newby, CPA Financial Manager: Trinette Zirkel Donor Care: Donna Ellis & Laura Lee Publications Assistant: Tess Polk Publications Manager: Debi Stamm Senior Executive Asst.: Sherri White Admin Asst.: Rita Hall Asst. to the president: Marcia Wortman 5

6 Pastoral Care at CTEN The core value for all staff at CTEN is caring for our missionaries. Our prime focus is to provide encouragement, mentoring, counsel, resources and prayerful insight as needed for each servant and their families. We exist to assist the local church in caring for their sent one. The Pastoral Care department is designed to deliver professional and experienced oversight to those on the field. We do so by assigning each missionary to a pastoral team, a husband and wife couple assigned to each missionary sent out. Pastoral couples raise their personal support. Pastoral Care hosts a quarterly Orientation for all new-to-cten missionaries. The Pastoral Care team is the primary contact with CTEN for the missionary as needed. They commit to regular contact with each missionary each month, and more as required. In addition to regular contacts, the team has a personal goal of visiting each sent one in their country of service every two years. This visit has many goals, but mostly to bless the missionary and be on site with insight. Upon return to the office, the missionary s home church is called and a summary report is given. Pastoral care is a link between CTEN, the missionary and the church. We believe that relationships are key in Scripture as believers work together in the Kingdom. The overall purpose of Pastoral Care is to facilitate healthy relationships and to promote a strong environment for your effective ministry. So that is our part and commitment to you as pastoral care. What s your commitment? We will need monthly updates from you ( is fine or a printed newsletter). They can be informal and brief but we ask that they be regular. Why? There are three important reasons. One is that it is a way our pastoral teams know how you are doing and how to pray specifically for you, family and the ministry. Secondly, we are required by regulatory agencies to demonstrate that we are in contact with you during your time as a faith based missionary. Thirdly, we remain accountable to your home church and donors to be current with your lives and service to the Lord. So we ask that you be responsible to keep us informed. Thanks. 6

7 Pastoral Care at CTEN You and Pastoral Care - Developing a Healthy Partnership Your pastoral care team wants to develop a relationship with you that will be a partnership providing ongoing health for you physically, emotionally, relationally, spiritually and mentally. Here are some essential things that make that possible. COMMUNICATION Pastoral Care is your primary contact at CTEN. Communication is of utmost importance to establish a healthy partnership. We need to hear from you at least monthly a newsletter, Skype or phone call, or even a Facebook message. Just stay in touch. Private concerns will be kept private. *Please make sure we are on your list for newsletters, s, blogs and that we are Facebook friends. MINISTRY New missionaries need to be under an established ministry to help with the transition to missions and ministry. Later, changes in ministry may happen. As soon as you see a change may be coming we need to be involved in the process. For example, it is a requirement we be kept aware ahead of time if you are: - Leaving a ministry. Discuss it with your PC before any decisions or announcements are made! - Moving to a new ministry. Discuss it with us before any decisions or announcements are made! - Starting a new ministry. Discuss it with us before any decisions or announcements are made! CULTURAL AND LANGUAGE ACCUSITION It s vital you learn to understand and value your new country s culture and learn the language of those you will minister to. We place a high priority on this and will talk with you about how you will plan time in your daily schedule to accomplish this. SINGLES Before you go we will discuss some unique challenges you will face as a single missionary. TRAVEL AND CHANGE OF ADDRESS When you are going to be out of your country of service support raising, vacation, conference, for whatever reason - it is important you let us know. For a variety of reasons we need to know where you are and when emergencies, donor questions, political turmoil in your country, etc. We need to be in the loop BEFORE plans are firm, announcements are made or tickets are purchased. For the same reasons we need to be kept aware of any changes in your address, phone numbers, contact information, etc. Basically, if it is something you would make your close family aware of we need to be made aware of it, too. When first going out: As you approach your 75-80% budget figure talk with us BEFORE buying tickets. PRAYER Our staff gathers daily to pray for all CTEN missionaries. Please keep us aware of prayer needs so we can pray specifically for you. Obviously confidential matters will not be shared openly with the staff. PASTORAL CARE VISIT Our goal is to visit you at least every two years but we are also available anytime a crisis arises. We are here for you. 7

8 CHECKLIST: WHAT YOU NEED TO DO NOW Send us clear digital PHOTOS of you and your family (if you haven t done so already). Contact everyone on your mailing list to notify them of the address for donations. It would also be worthwhile to enclose a return envelope with the letter. This is a simple step but it is amazing how much people appreciate it and respond more when they have an addressed envelope provided for their contribution. Donations should be sent to: Commission To Every Nation PO Box Kerrville, TX Checks are to be made payable to Commission to Every Nation or CTEN. Supports should include a note stating their preference for your ministry. Be sure to send us your bank account information. A voided check works well to insure we electronically deposit your distribution into the correct account. Make plans to attend the orientation on the date you identified on your application. REMEMBER, this is a requirement. If you are on the field, let your pastoral care folks know when you plan to return from the field so that we can insure we have a space reserved for you. MISCELLANEOUS FINANCIAL NOTES In order to comply with tax laws, Commission To Every Nation issues a receipt for charitable contributions, and these funds become the property of the CTEN in which we have full discretion and control over the use of the funds. It is our desire to honor the preference of the donor. (More on this on page 10) Commission To Every Nation cannot issue a tax receipt for funds that are not processed through our office. We cannot pay personal bills directly from any Commission To Every Nation account. Donors have the option of setting up recurring contributions by credit card or EFT/bank draft through CTEN s website. Donors may also call us for help at (800) In-kind gifts, such as cars, stocks, bonds, or other such items, take special handling. Please let us know if you are aware that someone is giving such a gift in order that we can help insure the gift is handled properly. 8

9 MINISTRY LETTERS DONOR CONTACT Though there are costs involved in regularly sending reports to donors, most missionaries have found it well worth the investment. Those who have the better support and therefore have greater liberty to engage in their ministry without financial restrictions are those who send regular reports to their donors. We use the term Newsletter for the preferred term Ministry Letter but really your report should seek to minister to the reader, not just report dry facts as to your daily activities. Give and it shall be given unto you. As you minister to your readers through your letters, you will find the Lord uses them to minister back to you. Remember to let people know what is happening in your ministry often! It is recommended that you try to send some sort of Ministry Letter every four to six weeks. Use your imagination and vary the type of report i.e... postcards, reports on the family, reports about one individual you are working with or ministering to, interesting information on the country where you serve, a "photo collection". THANKFULNESS We feel it is very important that you are careful to write a thank you note to everyone who invests in your ministry. Not only does it encourage the donor to continue to give, especially if the note is sent right away, but more importantly, it is the most basic of common courtesies. Sometimes we can think we are too busy in the Lord s work to stop and express our gratitude. Yet our donors are also very busy and they find time to stop, sit down, write out a check, address an envelope, stamp it and get it to the post office for us. The least we can do is jot a note of thanks in return. We see in the story of the healed lepers that Jesus takes note of those who do and do not express appreciation. If we are not writing to our donors regularly to report on our work they need to stop supporting us. After all, they too are accountable to God for how they invest His money. They have a right and responsibility to know what we are doing. DONOR PRIVACY What donors give is important for you to know, but it is not important for others. We do not release any names of donors to anyone without permission. This includes your pastor, missions committee or brother. Donors and contacts are not shared in any manner with anyone else. If you choose to let someone else know this information please provide us with the person s name and any limitation placed on this permission. Send it to finance@cten.org. MANAGING CONTACT LIST ADDRESS CHANGES If you maintain your contact list within the Denari Field Module and we are printing your newsletters, we can update an address for all addresses when we receive a notice from the Post Office. If you do not maintain your contact list in the Field Module and send out your newsletters or have someone else do it for you, we are not able to update the addresses except for your donors. The shear volume of addresses we maintain preclude us from doing this. This is especially important to remember if you choose to use the CTEN address as the return address on your envelope to send newsletters. You may be better off using your own address for the return address to get notified of address changes. 9

10 FINANCIAL PROCEDURES RECEIPT AND DISBURSEMENT PROCESS Contributions are deposited into the Commission To Every Nation bank account in Kerrville, Texas. Donors are sent a receipt for each contribution. If they give by check, a return envelope is included with their receipt to make it easy for the donor to give again. NOTE: We cannot provide a receipt for contributions that are not processed through our office. By the 5 th of each month (with occasional exception for holidays), CTEN will disburse your financial support based on the contributions we received during the previous month from donors with a preference for your ministry. The funds are deposited directly into your U.S. bank account. We recommend that you have a family member or trusted friend with signatory authorization on your checking account so they can deal with any potential banking problems in your place. Your funds are deposited electronically, so be sure to let us know immediately of any banking changes. To insure we have the correct information, please provide us with a voided check or other documentation from your bank showing your bank routing number and account number. BUDGET We strongly recommend you establish a reasonable budget for your personal support and not go to the field under-funded. A good guideline would be to have 75% - 80% of your needed budget raised before leaving. Send your budget to your Pastoral Care Team so we can understand your needs. If you forgot something or are potentially low, we will communicate. Some of the elements to include in that budget would be: An emergency fund sufficient to fly the entire family back to the U.S. (Some countries require this.) Furlough funds. Include some funds for relaxation so you can go back to the field refreshed. Funds to pay Self-Employment taxes (This is NOT optional if you are a US citizen.) Funds for a vehicle, importation and legal work. Funds to cover insurance (Life, health, auto, etc.). School Tuition or Home Schooling materials for your kids, if you have any. You are ultimately responsible for raising the funds needed to support your part in the ministry and what you prepare in your budget. We may strongly recommend that you have all the above elements, but you must follow your conscience as well as prayerfully consider the counsel you are given to determine your financial support levels. You are ultimately answerable to God for your stewardship. YOUR PART You are responsible for insuring the wise stewardship of funds provided to you. This includes paying self-employment taxes, your bills, and living up to the high standards God has placed on us as Christians. If you need help understanding how to keep records or need some input in decision making, please contact the folks at the home office. We cannot anticipate all the questions you may have, so don t be shy about asking them. OUR PART We will do all we possibly can to minimize the impact of administrative requirements upon you. There will be some things that we must ask from you, but we do not desire to micromanage you in any way. We are ready to help you any way we possibly can within the constraints of time and resources the Lord has provided to us. Most of our home office staff are also faith-based so we are sometimes limited in what we can do, just as you may be at times. Donations are available for you to review in the Field Module. 10

11 STATEMENT OF FINANCIAL RELATIONSHIP RECEIPT OF FUNDS Commission To Every Nation issues a receipt for charitable contributions and these funds become the property of Commission To Every Nation which has full discretion and control over the use of the funds. It is our desire to honor the preference of the donor whenever possible. ADMINISTRATIVE FUNDING Obviously, there are many costs involved in all that CTEN does to enable your ministry. Rather than charge a 10% -18% administrative fee, as is customary with some missions, we prefer to follow the principle detailed in Scripture giving as one purposes in their heart, not under compulsion. We ask you to prayerfully determine your co-laboring percentage. Everyone, including the home office missionaries, participates in a cooperative way to insure the operating costs of CTEN are financially covered. Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God will generously provide all you need. Then you will always have everything you need and plenty left over to share with others. II Corinthians 9:6 8 11

12 RETURN THIS PAGE IMMEDIATELY TO Commission To every Nation PO Box Kerrville, TX The word commission means a group of people who join together for a common purpose. That describes CTEN. We are a group of missionaries called to co-labor together to accomplish the Great Commission. Everyone, including the home office missionaries, participates in a cooperative way to insure all the home office costs are financially covered. Each of us determines a percentage of our support to cover these costs. Each missionary prayerfully determines that percentage so that we all participate in providing for the costs. Please designate the co-laboring percentage you have prayerfully determined below. To help do my part in joining all of the CTEN missionaries as we cover the costs of providing the home office support, I would like Commission To Every Nation to retain % as a percentage from the contributions CTEN receives supporting the work of my ministry with CTEN. The percentage must be a whole number...no fractions please. Signature Date Printed Name Please return the completed form to: angienewby@cten.org Until we have this form on f ile, a 10% will be applied to co-laboring expenses of the mission. The % is applied when CTEN receives the contribution. ATTACH A VOID ED CH ECK or provide other information from your bank with the routing number and account number SO WE CAN GET YOUR DIRECT DEPOSITS ESTABLISHED! 11

13 DEPUTIZED FUNDRAISING Deputiz ed fundraising is a much misunderstood term yet it is important to understand it. It is the formal (IRS accepted) term for being self-supported. The Evangelical Council for Financial Accountability (ECFA) further defines it as: The concept is a wholesome and effective alternative to traditional fundraising methods. It utilizes those most intimate and involved with the charitable program to present funding needs not to strangers but primarily those who know their competence and character, says George R. Chip Grange, Gammon & Grange. You, as a missionary, have the passion and understanding to explain the need for a person s financial partnership for the ministry God has placed within you to fulfill. No one at the home office can better explain it so you [would be] are de putiz ed to raise support to get it done. What does that really mean? When you are appointed as a CTEN missionary, you are given the authority to represent CTEN to raise support on the organization s behalf. Wait a minute, you might think. I want to raise support for my ministry focus! When you apply to CTEN you describe your ministry call. As we review it, we must determine if it fits within the organizational calling and purpose. Since our purpose is to further the cause of Christ in the world, we have a bit of latitude in that decision. Once we determine that your ministry should be rolled into our ministry, we can justifiably say that your work is part of CTEN s work. Since your work is part of CTEN s work, it becomes part of the work that CTEN has been given permission to do as a legal nonprofit organization. When you are raising support, you are raising it to support the work of your ministry within the legal entity known as Commission To Every Nation. You are representing CTEN in the raising of support to do a portion of the whole ministry we are doing worldwide. So does that mean that we do not use the funds to support you and your ministries? IRS states that a charitable contribution is tax-deductible only if the nonprofit maintains full discretion and control over the use of the donated funds. Our Board of Directors greatly value the preferences of our donors who partner in the work with us and with you. Accordingly, CTEN prioritizes the preferences expressed by donors so long as we can faithfully process and utilize the gift in accordance with our principles and objectives. There are times when we do not follow the preferences of a donor. This happens when a donor sends a gift with a preference for a missionary who is no longer with CTEN. We will communicate with the donor to clarify things if possible, but we do direct contributions in such circumstances to other missionaries or needs. It is rare but does happen periodically. It is important to communicate clearly with donors. It is best to state something like the following: I am a CTEN missionary raising support to do the work God has equipped me to do in <fill in the blank here>. It is my responsibility to form a team of financial and prayer partners who will support the ministry work I will be doing through CTEN. Please make your contributions to CTEN and include a note indicating your preference to support my ministry work with CTEN. Yes, it can be a bit confusing, yet we must be diligent to communicate accurate information to donors. Most importantly is that donations are to CTEN and not to you. Next is that CTEN is committed to following donor preferences as to the use of funds whenever possible. 12

14 RELATIONSHIP WITH THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY (ECFA) We manage funds according to the standards established by the ECFA. By following the ECFA standards, we are saying that we understand how funds are being used when we disburse them to anyone in the organization. This allows anyone associated with CTEN to use the ECFA logo. BUT, if you have funds being processed by another nonprofit organization, we cannot verify the management of funds received through the other organization. IF you receive funds through another nonprofit organization, or solicit contributions for/through a nonprofit other than CTEN, or are planning to establish your own nonprofit, you must understand that you c annot use the ECFA logo or represent yourself with the ECFA in any way. Many churches, foundations and individuals look for the ECFA logo as an indication of high financial management standards. Also, if you mention any other organization in your ministry letters asking for donations for them, you cannot use the ECFA logo in that newsletter unless you verify their membership with ECFA. If we receive ministry letters with mention of other ministries with the above situations, we will need to remove the ECFA prior to sending out the newsletter unless you verify the other organizations member with ECFA. We must insure that there is no misrepresentation through improper use of the ECFA logo. For questions on: WHO TO CONTACT General Ministry Policy - Jack Rothenflue - jackrothenflue@cten.org Financial issues Angie Newby angienewby@cten.org Donor issues Pastoral issues Dick or Birdie Johnson - Trinette Zirkel trinettezirkel@cten.org Donna Ellis or Laura Lee donnaellis@cten.org or lauralee@cten.org dickjohnson@cten.org birdiejohnson@cten.org Stephen or Tammie Burger- stephenburger@cten.org tammieburger@cten.org Bill or Elizabeth Barthelemy- billbarthelemy@cten.org elizabethbarthelemy@cten.org Bob or B Nesbitt - bobnesbitt@cten.org or bnesbitt@cten.org David or Janice Ewing - davidewing@cten.org or janiceewing@cten.org Rob or Joany Wills - robwills@cten.org or joanywills@cten.org Randy or Marcia Orban- randyorban@cten.org or marciaorban@cten.org Security/Safety concerns- Marty Buffenbarger- martybuffenbarger@cten.org Orientations Contact - Carol Rothenflue carolrothenflue@cten.org Newsletter printing - Publications (Debi Stamm) - newsletters@cten.org Website - Sherri White - sherriwhite@cten.org Network Administrator: David Beauchamp davidbeauchamp@cten.org Field Module questions Finance office if related to donations; Publications office if related to newsletters Not sure? - start with your Pastoral Care team. 13

15 TAX CONSIDERATIONS As a Commission To Every Nation Missionary, you are a self-employed independent contractor. You will be responsible for filing your individual income tax return with the IRS each year, and paying the income taxes and self-employment taxes (Social Security & Medicare taxes). CTEN does not withhold taxes on your support. To avoid a very unpleasant surprise at the end of the year, it is recommended that you make estimated tax payments throughout the year by the due dates established by the IRS. The estimated tax payments should include both income tax and selfemployment tax. This can require great discipline but it is important. Failure to do so can put you in a financial situation that could require returning to the States, paying large penalties and prematurely ending your missionary career. While living on the field, you will likely become eligible for the foreign earned income exclusion. This exclusion MAY reduce your income tax liability, but it will not reduce your selfemployment tax liability. Do NOT assume that using the exclusion will result in the lowest overall tax liability. Using the exclusion often disqualifies you from claiming other tax credits, such as the Child Tax Credit. Talk with the office or your tax advisor for more information on this. MINISTRY EXPENSES One way you can reduce your taxable income is to keep track of expenses you incur in carrying out your ministry. Like business expenses for a company, these expenses can be deducted from your taxable income if you have receipts or other records to verify the expense. Some things you should keep receipts and records on include: Miles traveled in carrying out your ministry Lodging costs incurred while on ministry assignments (not your housing costs or rent) Donor Relations Expenses Costs of producing and mailing newsletters ( When produced o utside of CTEN) Small gifts sent to donors Ministry Supplies and Equipment Purchased Office Supplies Copies, Printing Paper, pens, etc. Postage and PO Box expenses Ministry Phone or Internet costs Professional Dues, Publications, Study Aids, Books Language Assistance Your CTEN co-laboring % has already been deducted from the income reported to you by CTEN, so you cannot deduct the amount again as an expense. Obviously, it is impossible to go into much detail as to all the technicalities of dealing with taxes and tax records here. Living overseas it is easy to forget about the U.S. government, but be assured, they will not forget about you. Many ministries have been destroyed through neglect or ignorance of tax requirements. It is our Christian obligation to render unto Caesar that which is Caesars. 14

16 PERSONAL RESPONSIBILITIES But if any provide not for his own, and especially for those of his own house, he hath denied the faith, and is worse than an infidel. - I Timothy 5:8 Please consider the following areas very carefully and prayerfully to decide what you should do to prepare for the future and care for your family. Most missions require certain levels of coverage and protection in each of these areas. We do not make such requirements because we feel the responsibility for such decisions should remain with you. You are better able to care for your family than even the best of organizations and institutions. But the fact that we do not require such coverage should not be interpreted to mean we do not think it is necessary. We do, in the strongest way possible, recommend you provide such protection for yourself and your family and include the cost of it in your normal support budget. It is up to you to seek God's wisdom as to the specific coverage and protection you should carry in each area. HEALTH INSURANCE The very nature of missions work increases your chances of encountering new viruses, dangers and disease. Some very reasonably priced health insurance plans are available through reputable brokers. Your Pastoral Care Team has some they can suggest to you as needed. Also, we have information on Christian based organizations who pools believers together to provide for health care needs. They are not a traditional insurance program but could serve your health insurance needs. Again check with your Pastoral Care Representative. LIFE INSURANCE Again, due to additional risks involved in missions ministry, we recommend adequate life insurance coverage be included as a necessary part of your budget. RETIREMENT FUND Social Security will not provide an adequate retirement for you. The government and we encourage you to set additional funds aside for retirement. Again, this should be considered part of your normal budget to be raised through support. There are many good plans available on the market. We can give you the name of the one we offer to our home staff if interested. FURLOUGH/EMERGENCY FUND Planning ahead for coming furloughs or emergencies can save a great deal of grief when a time arises and it is necessary to return to the U.S. for either a family emergency or for furlough. Furlou ghs sho uld first be discussed with yo ur CTEN Pastoral Team before m aking a public announcement. TAX/SOCIAL SECURITY FUND While there is a certain gamble involved in insurance, there is no gamble here. You can be sure "the tax man cometh" so be sure to regularly set aside funds to meet these obligations. It is NOT optional. LEGAL DOCUMENTS We have added a resource for your use as you may have a need for various legal documents. They can be found at We strongly suggest that you create a will before departure and also consider if your country of service requires a will specific to the country laws particularly in the case of dependent children. You will need to establish legal guardianship in the tragic case that something happens to both parents. In many countries a USA written will would not be recognized. It is not a sign of weak faith or a lack of faith to plan ahead for possible dangers or problems. In fact, the Scriptures teach just the opposite. It is prudent, wise and godly to care for your family and plan ahead for the storms of life. Please be sure you are doing so. Each of these areas are a legitimate need which should be included in the budget you raise for your ministry. If you have questions about any of these areas, please contact the office. 15

17 USE OF THE CTEN LOGO The Commission To Every Nation name is trademarked and protected by US law. You, as a missionary, are authorized to use the logo as long as you are an active missionary. Copies of the logo are available for you to use and are included in your welcome . If you need a copy of those logos, please contact Debi Stamm at debistamm@cten.org. Remember that it benefits you to link yourself to an organization. People see that you have a support structure and are not out there floundering on your own. If you are going to work with a ministry you will want to also identify yourself with them. An effective way to tie it together is to state, I am a CTEN missionary serving with XYZ ministry in. As an authorized user of the logo you are requested to include it on all printed materials, i.e. newsletters, support cards, prayer cards. In addition we encourage you to use it on your correspondence to further validate your ministry. 16

18 The Money Trail Donations to Ministry 1. Donor writes check to: Commission To Every Nation and mails it to: Commission To Every Nation P.O. Box Kerrville, TX Ask them to enclose a note stating their preference for your ministry. They can give single gifts or set up recurring gifts online. Potential Canadian Donors? If you know of Canadians who may want to donate towards your project, the good news is that under our Joint Ministry Agreement with CTEN Canada, we are able to accept Canadian donations preferenced for you and issue them a Canadian tax-deductible receipt. Donors can give by check simply by mailing it to the Canadian office at: Commission to Every Nation Canada P.O. Box Tecumseh Rd. E. Windsor, ON N8N 5G6 Again, they should include a note stating their preference for your ministry. If they want to give online or set up an automatic payment they need to contact Trevor Eby, the Canadian Director, for more details by either ing him at T revo reb y@cte n.o rg or calling him at (888) Contact information for the Canadian office can be found on the CTEN Canada site at: As a courtesy and to help a potential donor get started, send the Canadian office an to let them know if you think you may have a Canadian donor. 2. Check is received at Home Office in Texas. It is receipted, deposited in a general account and held for distribution. a) We scan all checks as a permanent record in case questions arise later. b) If there is any question whatsoever as to the donor s missionary preference, we try to contact the donor before the funds are processed. 3. Donor is sent a receipt for the contribution, either by or snail mail. a) The tax deductible receipt they receive tells them the amount of their contribution and the name of the missionary being supported. b) Mailed receipts have a perforated, tear-off section to send in with their next contribution, and an addressed return envelope. c) Recurring contributions setup through CTEN by credit card or EFT are usually sent an ereceipt. NOTE: We place a premium upon quickly thanking donors. The receipt for a gift will usually be in the mail within 3 5 days of when we receive the donation. 4. Monthly Disbursement a) The deposit for your support will be made on the third business day of each month into your U.S. bank account (generally by the 5 th of the month, with occasional exception due to holidays.) The deposit includes contributions we received during the prior calendar month. (Less your co-laboring and expenses for newsletters, etc. you incurred that month). b) You may check at any time what has been donated and directed toward your ministry by going to the Denari Field Module. Remember to subtract your co-laboring percent and publication costs when figuring your deposit. NOTE: It is your responsibility to let us know where your funds should be deposited. Be sure to send us a voided check or other banking information so we can direct deposit the funds into your US account. c) Be assured we work diligently to get your funds to you as soon as possible after the month has closed. We appreciate your patience and planning ahead so you are not starving before the next scheduled deposit date. NOTE: Commission To Every Nation is a member of the Evangelical Council For Financial Accountability and subscribes to their rigid standards for financial reporting and accountability. You can assure your donors they can give confidently knowing their funds are treated with the highest of integrity. As part of our ECFA membership our financial records are audited each year by an independent auditing firm. 17

19 CTEN USA Home Office USING THE FIELD MODULE One of the tools you will have available is the Denari Field Module. This system is a webbased secure database that allows you to see information about your contacts and people who have supported your ministry with CTEN. The use of the Field Module will be covered in the orientation you will attend. To Access your page the address is www. denarionline.com/fm. Instructions on use of the Field Module will be included with the instructions on how to create your mailing list in Excel Spreadsheet format from Debi Stamm. The portion you see is just a part of a larger system. The home office uses the Denari software to provide a way for us to manage donations, for you to see what has been given, manage information, and for the donors to access their own giving information. This information is available for you to generate your, Thank You s to your donors. For donors to give to CTEN and support your ministry, direct them rg/ your name. This directs them to your CTEN Web Page where can click the DONATE button, taking them to the online giving website. The Field Module provides the total amount that has been directed to your support. It does not have the co-laboring percentage or any publication costs subtracted from it. You will be informed of the publication costs and should know your co-laboring percentage, so remember to subtract them to determine the amount that will be deposited. 18

20 CTEN USA Home Office KIDNAPPING AND RANSOM POLICY Policy as adopted for our Board of Directors is hereby set forth: 1. When missionaries perceive a situation as life-threatening, the mission or the individual missionaries shall decide if they should leave the country or move to a safer location in country. We encourage our missionaries to take no unnecessary risks that would endanger their families or themselves. 2. In the event of a kidnapping or hostage taking, in addition to marshalling prayer efforts for the safe release of the victim, Commission to Every Nation insists upon the immediate evacuation of the victim s entire family to a safe location. This is not only done for the safety of the family members but also to prevent the kidnappers from using threats to family members as a tool against the victim. Commission To Every Nation follows a strict policy of refusal to pay ransom. This policy is recommended by professional consultants as payment only encourages further kidnapping and increases the danger to the entire missions community. SO WHAT DOES THIS MEAN? We all find ourselves in high risk places in our ministries and some hold a high risk of kidnapping. You must know that we will not pay ransoms. This is for the protection of other missionaries. If would-be kidnappers know they will not receive a ransom, they will be less likely to take other missionaries. If you are kidnapped and know that your family members are out of the country and cannot be harmed by the kidnappers, you will be in a position to know more than the kidnappers want you to know. They deal in fear, so if you have no fear about your family s safety, you can concentrate on other issues. We have a partnership with a ministry specializing in conflict management who will come alongside to handle all the details in dealing with the kidnappings and other issues. God has equipped them to do this. Be sure to inform your families about who we are and how to get hold of us in case of major emergencies. Also, let them know that even though they may want to be close, you are better off if they stay out of the country. While we pray that you never need to be faced these such situations, we know that as we draw closer to the day our Lord returns, the world will see more conflict. We want you to be prepared. 19

21 CTEN USA Home Office EMERGENCY CHECK LIST This checklist should be a guide for you to develop and write out your personal and family plan. While no one ever desires a situation where they need an emergency plan, a prepared person doesn t have to think about the next step during an emergency because it is already thought out. It will save valuable time and may save lives. A. REGISTRATION WITH THE U.S. EMBASSY/CONSULATE Register yourself and your family with the American Embassy. Provide the embassy with a map of your exact location. Clearly identify all family members and their location on the field. Note names and locations of schools children attend. Notify embassy upon departure from the country (any family member). B. WILLS File a properly notarized Will in your home state. File a properly notarized Will on the field and include information about the guardianship of your children. C. CHILDREN Be aware of special concerns about boarders if your children are living with you. Warn children about keeping necessary prescription medicines/drugs with them. Check laws about locally born MKs. Make adequate preparation for emergencies. Consider what information children should know. Teach the children what they need to know and let the older ones know the location of your written plan. D. IMPORTANT LEGAL DOCUMENTS (Consider who in the States will have copies of this information.) Passport numbers and dates of issue. Bank account numbers. Credit card numbers. Insurance policy data. Drivers license numbers. Social security numbers. Current extended prescriptions including eyeglasses. Location and method of accessing safe repository. Notarized copies of Will, Power of Attorney. Birth and marriage certificates. Medical and dental records (including blood type). Names and addresses of important contacts. Specific instructions in case of death. Important financial information. 20

22 CTEN USA Home Office E. HOUSEHOLD SECURITY Make a complete inventory of all household goods with instructions. Get references regarding household help. Learn about local security precautions for the house--doors, windows, locks. Look into security measures for your car. Be aware of the possibility of theft. Determine what you consider irreplaceable items. Create a safe room. F. ACCIDENTS Know what to do when you are involved and someone is hurt/killed. Insurance (Having insurance is an extremely wise way to insure you can take care of emergencies). Learn appropriate local response when finding someone on the road. Observe general security for cars (requirements for the road). Prepare for potential blood transfusions (the walking blood bank). G. IN CASE OF DEATH Make clear instructions to family. Have a clear understanding regarding burial (including parents/family at home). What would be your preference should you die outside America? Who knows your preference? Make sure about guardianship of your children in your Will. Investigate potential limitations regarding shipment of body. Leave on file instructions regarding legal matters (at home or abroad). Plan Spouse and family travel. H. IN CASE OF COUP AND/OR REQUIRED EVACUATION Make plans regarding possible separation from children. Learn how to contact the embassy (official warnings, etc.). Prepare for security of documents/personal affairs. Know your routes of escape to airports or to borders. Teach children what they should do. I. KIDNAPPING/HOSTAGE TAKING Know your surroundings and observe if you may be under surveillance. The CTEN policy regarding ransom/negotiations is that we do not pay ransoms The family needs to know what to do. It is recommended that all other family members still in-country leave the country immediately. They will not be able to do anything and the one kidnapped can be more secure knowing everyone else is out of harms way. 21

23 CTEN USA Home Office J. NOTIFICATIONS Know which family member in the States will be notified immediately. Be sure that a family member has all of the CTEN contact information. Have a backup plan if you cannot get hold of the primary person. Contact CTEN or insure your Stateside contact communicates with CTEN. Inform the appropriate people (embassy, Stateside contact, CTEN) when there are changes they need to know. Keep all your contact information in a location where everyone can find it. DO NOT FALL PREY TO FEAR! Remember that there is more chance of being a victim of violent crime in the United States than there is of falling prey to terrorist activity overseas. Fact: Four years of worldwide terrorism cost less than one year of U.S. crime. These items are only good if you do something about them. While not everything will apply to your situation, don t gloss over the items thinking that you ll never have to face such a situation. In the summer and fall of 2006 the folks in Oaxaca, Mexico (which is a normally quiet tourist area) found itself in political strife and many left until it calmed down. It could happen anywhere. Write it down! Don t try to expect everyone to remember the information in an emergency. Remember that they must be reviewed periodically to insure they are current. Things change so it may be good to go over your plan every six months and update it. Communicate with CTEN if you have an emergency. Let us know what we can do to assist. We will be able to take actions to help, but we can t react if we don t know you have a problem. Marty Buffenbarger - Global Security Advisor Emergency Phone Number: When do I call? It is to be used in dire circumstances like a kidnapping, arrest or anytime you are victims of a violent crime. All other difficult circumstantial needs can be made to pastoral care. 22