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Best Practices of Churches  and Districts Presented by Mark R. Patrick, CPA District Treasurer North Florida District May ...
Who is the Local treasurer? <ul><li>Elected by church board annually  (128, 129.20) </li></ul><ul><li>Member of local chur...
Local Treasurer’s Duties <ul><li>Receive funds and pay bills  (136.1) </li></ul><ul><li>Keep correct accounting of funds  ...
Who is the District Treasurer? <ul><li>Elected by district advisory board for up to three-year term  (219) </li></ul><ul><...
District Treasurer’s Duties <ul><li>Receive funds and pay bills  (220.1, 413.17) </li></ul><ul><li>Keep correct accounting...
What Is good governance  in a church? <ul><li>Governance is the nature & operations of the board </li></ul><ul><li>The boa...
What Is good governance  in a church? <ul><li>Church staff is responsible for the execution of the policies established by...
Definition of Internal Control <ul><li>“ Internal control is broadly defined as a process, affected by an entity’s board o...
Definition of Internal Control <ul><ul><li>“ A management tool used to provide reasonable assurance that management’s obje...
Elements of Internal Control <ul><li>Control Environment  - Sets the tone and influences the control consciousness of the ...
Elements of Internal Control <ul><li>Information and Communication  – All personnel must receive a clear message from top ...
Components of Internal Control  <ul><li>Internal control relies on principle of checks and balances: </li></ul><ul><li>Per...
Components of Internal Control  <ul><li>Segregation of duties  – limit individual responsibility to only one of the three ...
Why does this concern us?  <ul><li>In a 2008 study of 959 cases by the ACFE… </li></ul><ul><li>$944 billion was estimated ...
Fraud Theory Triangle Opportunity Rationalization Perceived Need Ability/Agility We Should Assume Everyone Will Commit Fra...
Does your Church have Internal Controls? <ul><li>Independence </li></ul><ul><li>Separation of Duties </li></ul><ul><li>Sup...
Tactics For Fraud Prevention <ul><li>Clearly establish the “tone at the top.” </li></ul><ul><li>Visible prosecution (and c...
Best Practices <ul><li>Questions??? </li></ul>
Church & Clergy Tax & Business Issues Presented by Mark R. Patrick, CPA District Treasurer North Florida District May 19, ...
 
How do we handle payroll? <ul><li>All who provide regular services to church and do not have an independent business that ...
How do we handle payroll? <ul><li>Federal law exempts NPO from unemployment tax </li></ul><ul><li>Forms 1099 are required ...
How do we handle payroll? <ul><li>Clergy have special payroll rules </li></ul><ul><ul><li>Withholding not required as past...
How do we handle payroll? <ul><li>Fair Market Value (FMV) of uncollected rent for provided parsonage is reported to pastor...
How do we handle payroll? <ul><li>Passenger vehicles – personal use </li></ul><ul><ul><li>Commuting only - $1.50 each way ...
How do we handle payroll? <ul><li>IRC Sec. 62(a)(2) and 62(c) requires reimbursements for business expenses & travel (incl...
How do we handle payroll? <ul><li>IRC Sec. 105 allows entities to establish medical reimbursement plans to reimburse quali...
How do we handle payroll? <ul><li>Plan document required </li></ul><ul><li>Must meet discrimination test for participation...
What about personally provided benefits? <ul><li>Is church use of personal vehicle covered? </li></ul><ul><li>Self paid he...
Do you have UBTI  in your church? <ul><li>Unrelated Business Taxable Income must be reported on a Form 990T if it exceeds ...
Do you have UBTI in your church? <ul><li>Day care or school, under church’s supervision is exempt </li></ul><ul><li>Be sur...
What qualifies as a charitable contribution? <ul><li>Cash, check or credit card payment with no material benefit to donor ...
What qualifies as a charitable contribution? <ul><li>Gifts received but designated for an individual are not deductible un...
Your Church & the Hire Act <ul><li>Effective - February 9 through December 31, 2010 </li></ul><ul><li>Credit equal to empl...
What about insurance? <ul><li>Liability insurance is recommended up to $3 million </li></ul><ul><li>Include all staff and ...
What about insurance? <ul><li>Workers’ compensation is wise even if not required by state law </li></ul><ul><li>If operati...
Church & Clergy Issues <ul><li>Questions??? </li></ul>
Funding the Mission in the Church of the Nazarene It’s a Whole New Game for 2010
The Old System <ul><li>Budget for U.S. only churches based on modified expenses of each church </li></ul><ul><li>No one un...
Why Was It Changed? <ul><li>To improve support, a cap was added in the 90’s at 26% of funds raised, gradually to 20%. It d...
The New Plan <ul><li>All giving & denominational budgets reported to GTO – ideally each week </li></ul><ul><li>Income base...
Effect on Budget Recipients <ul><li>WEF expects a $39.5 mm budget down from $51 </li></ul><ul><li>P & B expects approximat...
The New Plan <ul><li>Total Receipts is the Base </li></ul><ul><li>WEF is based on -----  5.5% </li></ul><ul><li>P & B is b...
Transition Rules <ul><li>Begins as each district starts the 2010-11 year </li></ul><ul><li>Most churches (75%) have a lowe...
How The Math Works $  44.52  $  49.77  $  52.50  District Contribution 5.25% $  21.20  $  23.70  $  25.00  Education Contr...
What If? Calculator
What If? Calculator
What If? Calculator
Local Church Reports <ul><li>Planning calculator </li></ul><ul><ul><li>https://fundingthemission.nazarene.org/FundingTheMi...
Reporting & Paying Online <ul><li>Global Treasury System </li></ul><ul><ul><li>http://fundingthemission.org </li></ul></ul...
Individual Giving Online <ul><li>Main Nazarene website to select ministry </li></ul><ul><ul><li>http://web.nazarene.org/si...
District Payments <ul><li>Access through  ww.NFLNAZ.com  </li></ul><ul><li>Select drop down under Financials </li></ul><ul...
District Website
District Website
Where do denominational budgets go? <ul><li>EDU budget paid directly to regional school (TNU), plus scholarships and match...
Where does district money go? <ul><li>District budget covers: </li></ul><ul><ul><li>Travel expenses for delegates to Gener...
Where does district money go? <ul><li>District budget covers: </li></ul><ul><ul><li>Staff compensation and travel </li></u...
The New Plan <ul><li>The Church of the Nazarene needs our support to “Fund the Mission” to “Make Christ-like Disciples in ...
The New Plan <ul><li>Questions??? </li></ul>
More help or questions? <ul><li>Mark R. Patrick, CPA </li></ul><ul><li>District Treasurer </li></ul><ul><li>4029 Atlantic ...
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Best practice funding-the_mission

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All about Funding the Mission on the North Florida District by CPA Mark Patrick

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Best practice funding-the_mission

  1. 1. Best Practices of Churches and Districts Presented by Mark R. Patrick, CPA District Treasurer North Florida District May 19, 2010
  2. 2. Who is the Local treasurer? <ul><li>Elected by church board annually (128, 129.20) </li></ul><ul><li>Member of local church, may be member of pastor’s immediate family only with district permission (129.20) </li></ul><ul><li>Reports to church board (129.21) </li></ul><ul><li>Makes available all records to pastor and to audit committee (129.23) </li></ul>
  3. 3. Local Treasurer’s Duties <ul><li>Receive funds and pay bills (136.1) </li></ul><ul><li>Keep correct accounting of funds (136.3) </li></ul><ul><li>Monthly detailed report to church board (136.4) </li></ul><ul><li>Report annually to congregation (113.8, 136.5) </li></ul><ul><li>Surrender complete records when term ends (136.6) </li></ul><ul><li>Don’t handle funds or count offering (129.22) </li></ul><ul><li>P&B Web site has additional help (www.PBUSA.org) </li></ul>
  4. 4. Who is the District Treasurer? <ul><li>Elected by district advisory board for up to three-year term (219) </li></ul><ul><li>Nominated by district superintendent (219.1) </li></ul><ul><li>Ex-officio member of district assembly (219.2) </li></ul><ul><li>Make available all records to district superintendent and to audit committee (129.23) </li></ul>
  5. 5. District Treasurer’s Duties <ul><li>Receive funds and pay bills (220.1, 413.17) </li></ul><ul><li>Keep correct accounting of funds (220.2) </li></ul><ul><li>Monthly report to district superintendent for distribution to advisory board (220.2) </li></ul><ul><li>Report annually to district assembly (220.2) </li></ul><ul><li>Amenable to district assembly (220.2) </li></ul>
  6. 6. What Is good governance in a church? <ul><li>Governance is the nature & operations of the board </li></ul><ul><li>The board sets policy through active engagement with independent & informed oversight of church staff </li></ul><ul><li>The board evaluates staff & programming by observation & open interaction with staff </li></ul><ul><li>Each board member has responsibility to oversee the ethics of the entire church </li></ul>
  7. 7. What Is good governance in a church? <ul><li>Church staff is responsible for the execution of the policies established by the board </li></ul><ul><li>Open communication of all activities promotes integrity & accountability to each other </li></ul><ul><li>The “tone at the top” determines the success of all functions of the church through written policy and ethical implementation of all programming </li></ul>
  8. 8. Definition of Internal Control <ul><li>“ Internal control is broadly defined as a process, affected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: </li></ul><ul><ul><li>Effectiveness and efficiency of operations </li></ul></ul><ul><ul><li>Reliability of financial reporting </li></ul></ul><ul><ul><li>Compliance with laws and regulations” </li></ul></ul>
  9. 9. Definition of Internal Control <ul><ul><li>“ A management tool used to provide reasonable assurance that management’s objectives are being met” </li></ul></ul>
  10. 10. Elements of Internal Control <ul><li>Control Environment - Sets the tone and influences the control consciousness of the organization </li></ul><ul><li>Risk Assessment – Forms the basis for determining how risks should be managed as an ongoing process </li></ul><ul><li>Control Activities – The policy and procedures that help ensure directives are carried out. </li></ul>
  11. 11. Elements of Internal Control <ul><li>Information and Communication – All personnel must receive a clear message from top management that control responsibilities must be taken seriously. </li></ul><ul><li>Monitoring – Internal control systems need to be monitored – a process that assesses the quality of the system’s performance over time. </li></ul>
  12. 12. Components of Internal Control <ul><li>Internal control relies on principle of checks and balances: </li></ul><ul><li>Personnel – trustworthy, competent with clear lines of authority and responsibility, written job descriptions </li></ul><ul><li>Authorization Procedures – Approval authority commensurate with the nature and significance of the transactions. </li></ul>
  13. 13. Components of Internal Control <ul><li>Segregation of duties – limit individual responsibility to only one of the three transaction components: authorization, custody and recordkeeping </li></ul><ul><li>Physical restrictions </li></ul><ul><li>Documentation & record retention </li></ul><ul><li>Monitoring operations – reconciliations, confirmations, exception reports, etc. </li></ul>
  14. 14. Why does this concern us? <ul><li>In a 2008 study of 959 cases by the ACFE… </li></ul><ul><li>$944 billion was estimated lost to fraud </li></ul><ul><li>14.3% of the fraud occurred in the not-for-profit sector </li></ul><ul><li>In a 2002 study by Grant Thornton… </li></ul><ul><li>Median loss in not-for-profit cases was $100,000, up from $40,000 in 1998 </li></ul><ul><li>45.8% of the frauds occurred in organizations of less than 100 employees, with their median loss being $98,000 </li></ul>
  15. 15. Fraud Theory Triangle Opportunity Rationalization Perceived Need Ability/Agility We Should Assume Everyone Will Commit Fraud!
  16. 16. Does your Church have Internal Controls? <ul><li>Independence </li></ul><ul><li>Separation of Duties </li></ul><ul><li>Supervision </li></ul><ul><li>Rotation of Responsibilities </li></ul><ul><li>Periodic Audit of Books (para. 129.23) </li></ul>
  17. 17. Tactics For Fraud Prevention <ul><li>Clearly establish the “tone at the top.” </li></ul><ul><li>Visible prosecution (and conviction) of perpetrators. </li></ul><ul><li>Stringent and highly restrictive internal controls. </li></ul><ul><li>Technology-enabled continuous monitoring of all financial transactions. </li></ul><ul><li>Government regulations. </li></ul>
  18. 18. Best Practices <ul><li>Questions??? </li></ul>
  19. 19. Church & Clergy Tax & Business Issues Presented by Mark R. Patrick, CPA District Treasurer North Florida District May 19, 2010
  20. 21. How do we handle payroll? <ul><li>All who provide regular services to church and do not have an independent business that services others are employees, except clergy </li></ul><ul><li>Employees other than ordained or licensed pastor are subject to payroll tax liability and withholding </li></ul><ul><li>Church must match Social Security & Medicare tax </li></ul><ul><li>Church must file quarterly 941 (or 944) and annual W-2s </li></ul>
  21. 22. How do we handle payroll? <ul><li>Federal law exempts NPO from unemployment tax </li></ul><ul><li>Forms 1099 are required for independent contractors paid $600 or more </li></ul><ul><li>Remember to keep in personnel files: </li></ul><ul><ul><li>W-4 ( http://www.irs.gov/pub/irs-pdf/fw4.pdf ) </li></ul></ul><ul><ul><li>W-9 ( http://www.irs.gov/pub/irs-pdf/fw9.pdf ) </li></ul></ul><ul><ul><li>I-9 ( http://www.irs.gov/pub/irs-pdf/fw9.pdf ) </li></ul></ul>
  22. 23. How do we handle payroll? <ul><li>Clergy have special payroll rules </li></ul><ul><ul><li>Withholding not required as pastor pays SE tax, but are still employees receiving a W-2 form </li></ul></ul><ul><ul><li>Any compensation approved in advance & accounted for as housing is income tax exempt, but not SE tax </li></ul></ul><ul><li>Expense allowances not part of an accountable plan are added to W-2 income </li></ul><ul><li>Qualified fringe benefits are not taxable on W-2 </li></ul>
  23. 24. How do we handle payroll? <ul><li>Fair Market Value (FMV) of uncollected rent for provided parsonage is reported to pastor and is subject to their SE tax </li></ul><ul><li>Many districts have policy that local churches reimburse all or part of SE tax to pastor, which is added to W-2 income </li></ul><ul><li>Employee use of church equipment is subject to payroll withholding </li></ul>
  24. 25. How do we handle payroll? <ul><li>Passenger vehicles – personal use </li></ul><ul><ul><li>Commuting only - $1.50 each way per day </li></ul></ul><ul><ul><li>With mileage records - standard mileage rate </li></ul></ul><ul><ul><li>FMV of personal usage – generally when over 50% personal use </li></ul></ul><ul><li>Equipment – personal use </li></ul><ul><ul><li>FMV if not de minimus or for telecommuting </li></ul></ul>
  25. 26. How do we handle payroll? <ul><li>IRC Sec. 62(a)(2) and 62(c) requires reimbursements for business expenses & travel (including amounts paid under per diem rates) to meet certain tests for an accountable plan to be exempt from employment taxes. </li></ul><ul><li>The three requirements for an accountable plan: </li></ul><ul><ul><li>Business connection & reasonable amount. </li></ul></ul><ul><ul><li>Reasonable accounting for the expenses. </li></ul></ul><ul><ul><li>Excess reimbursements repaid in a reasonable time. </li></ul></ul><ul><li>For Test #2, amounts paid up to federal per diem rates are deemed substantiated, without receipts. </li></ul>
  26. 27. How do we handle payroll? <ul><li>IRC Sec. 105 allows entities to establish medical reimbursement plans to reimburse qualified medical expenses which are exempt from payroll taxes </li></ul><ul><li>There are two types of plans: </li></ul><ul><ul><li>Insurance only </li></ul></ul><ul><ul><li>Expense reimbursement </li></ul></ul>
  27. 28. How do we handle payroll? <ul><li>Plan document required </li></ul><ul><li>Must meet discrimination test for participation </li></ul><ul><li>Accountability similar to business expense plans </li></ul><ul><li>Often MRP is a part of a Sec. 125 Cafeteria Plan </li></ul>
  28. 29. What about personally provided benefits? <ul><li>Is church use of personal vehicle covered? </li></ul><ul><li>Self paid health insurance cannot be reimbursed tax-free unless under medical reimbursement plan </li></ul>
  29. 30. Do you have UBTI in your church? <ul><li>Unrelated Business Taxable Income must be reported on a Form 990T if it exceeds $1,000 </li></ul><ul><li>Three test determine UBTI: </li></ul><ul><ul><li>A trade or business, </li></ul></ul><ul><ul><li>Regularly carried on, and </li></ul></ul><ul><ul><li>Not substantially related to exempt purpose </li></ul></ul><ul><li>Remember to include allocated expenses </li></ul>
  30. 31. Do you have UBTI in your church? <ul><li>Day care or school, under church’s supervision is exempt </li></ul><ul><li>Be sure activity is insured for specific risks </li></ul><ul><li>If you rent to others, it may be included if the property includes debt </li></ul><ul><li>Be sure they name you as insured up to your own liability limit </li></ul><ul><li>See IRS Publication 598 for more info </li></ul>
  31. 32. What qualifies as a charitable contribution? <ul><li>Cash, check or credit card payment with no material benefit to donor </li></ul><ul><li>Can be designated, but without personal control of its use and non-refundable </li></ul><ul><li>Year-end must be received by a church official or postmarked by midnight 12/31 </li></ul><ul><li>In-kind services or in lieu of rent do not qualify for charitable deduction </li></ul>
  32. 33. What qualifies as a charitable contribution? <ul><li>Gifts received but designated for an individual are not deductible unless church has independently solicited for such activity </li></ul><ul><li>Charities are expected to provide a giving receipt either after each gift or a the end of each year (no goods or services other than intangible religious benefits were provided in exchange for this gift) </li></ul>
  33. 34. Your Church & the Hire Act <ul><li>Effective - February 9 through December 31, 2010 </li></ul><ul><li>Credit equal to employer FICA for hiring an unemployed individual </li></ul><ul><li>Employee certifies unemployed on W-11 </li></ul><ul><li>Out of work most of last 60 days </li></ul><ul><li>Cannot replace a terminated employee </li></ul><ul><li>Credit taken on Form 941/944 </li></ul>
  34. 35. What about insurance? <ul><li>Liability insurance is recommended up to $3 million </li></ul><ul><li>Include all staff and their counseling liability </li></ul><ul><li>Include board and officers’ E & O coverage </li></ul><ul><li>Include named drivers of church vehicles </li></ul><ul><li>Consider bonding all who handle church funds </li></ul><ul><li>Understand exclusions and deductibles </li></ul>
  35. 36. What about insurance? <ul><li>Workers’ compensation is wise even if not required by state law </li></ul><ul><li>If operating day care or school, have specific liability insurance for that risk </li></ul><ul><li>Is non-church use of church vehicle covered? </li></ul><ul><ul><li>Listed and approved drivers may be required. </li></ul></ul>
  36. 37. Church & Clergy Issues <ul><li>Questions??? </li></ul>
  37. 38. Funding the Mission in the Church of the Nazarene It’s a Whole New Game for 2010
  38. 39. The Old System <ul><li>Budget for U.S. only churches based on modified expenses of each church </li></ul><ul><li>No one understood it, so distrust grew, since its inception in the 1950’s </li></ul><ul><li>Contributions had been declining for 3 decades </li></ul><ul><li>Over 75% of the districts did not follow the “official” system </li></ul>
  39. 40. Why Was It Changed? <ul><li>To improve support, a cap was added in the 90’s at 26% of funds raised, gradually to 20%. It didn’t help enough </li></ul><ul><li>The 2005 General Assembly formed the Budget Allocation Committee to study & propose a “tithe” based plan to replace allocation system </li></ul><ul><li>The charge was to: </li></ul><ul><ul><li>Meet the mandate of the General Assembly </li></ul></ul><ul><ul><li>Plan to raise approximately the same amount as before </li></ul></ul><ul><li>It seemed impossible! </li></ul>
  40. 41. The New Plan <ul><li>All giving & denominational budgets reported to GTO – ideally each week </li></ul><ul><li>Income based plan replaces expense based one </li></ul><ul><li>The pastor’s report is much simpler </li></ul><ul><li>NMI awards are all renamed, but similar goals </li></ul>
  41. 42. Effect on Budget Recipients <ul><li>WEF expects a $39.5 mm budget down from $51 </li></ul><ul><li>P & B expects approximately $250k increase </li></ul><ul><li>Trevecca expects same income if 100% participate </li></ul><ul><li>Districts can adjust rate to maintain income </li></ul>
  42. 43. The New Plan <ul><li>Total Receipts is the Base </li></ul><ul><li>WEF is based on ----- 5.5% </li></ul><ul><li>P & B is based on ---- 2.0% </li></ul><ul><li>TNU is based on ------ 2.5 % </li></ul><ul><li>Amount for Others = 10.00% </li></ul><ul><li>NFD is based on ------ 5.25% </li></ul>
  43. 44. Transition Rules <ul><li>Begins as each district starts the 2010-11 year </li></ul><ul><li>Most churches (75%) have a lower budget </li></ul><ul><li>Churches with > 25% increase can have four year phase-in </li></ul><ul><li>“ Rare exception” provision- included </li></ul><ul><li>Designated gift policy- included </li></ul><ul><li>Few other special breaks </li></ul>
  44. 45. How The Math Works $ 44.52 $ 49.77 $ 52.50 District Contribution 5.25% $ 21.20 $ 23.70 $ 25.00 Education Contribution 2.50% $ 16.96 $ 18.96 $ 20.00 Pensions & Benefits Contribution 2.00% $ 100.00     Mission Specials Contribution $ 51.98 $ 51.98 $ 55.00 WEF Contribution 5.50% $1,000.00 $ 1,000.00 $ 1,000.00 YTD Church Income 100.00% What It Could Be What It Really Is What You Would Expect Factor Percentage
  45. 46. What If? Calculator
  46. 47. What If? Calculator
  47. 48. What If? Calculator
  48. 49. Local Church Reports <ul><li>Planning calculator </li></ul><ul><ul><li>https://fundingthemission.nazarene.org/FundingTheMission/auth/whatIfCalculator.xhtml </li></ul></ul><ul><li>Reporting income </li></ul><ul><ul><li>https://fundingthemission.nazarene.org/FundingTheMission/auth/reportIncome.xhtml?rvn=1 </li></ul></ul><ul><li>Transaction history </li></ul><ul><ul><li>https://fundingthemission.nazarene.org/FundingTheMission/auth/transactions.xhtml </li></ul></ul>
  49. 50. Reporting & Paying Online <ul><li>Global Treasury System </li></ul><ul><ul><li>http://fundingthemission.org </li></ul></ul><ul><li>District Website </li></ul><ul><ul><li>http://www.NFLNAZ.com </li></ul></ul><ul><li>Can be one time or recurring payments </li></ul>
  50. 51. Individual Giving Online <ul><li>Main Nazarene website to select ministry </li></ul><ul><ul><li>http://web.nazarene.org/site/PageServer?pagename=DonationSplash </li></ul></ul><ul><li>Then complete payment arrangements </li></ul><ul><li>If designated, local church gets credit for 10% special giving </li></ul>
  51. 52. District Payments <ul><li>Access through ww.NFLNAZ.com </li></ul><ul><li>Select drop down under Financials </li></ul><ul><li>Select District Budgets or Functions </li></ul><ul><li>Select application of payment </li></ul><ul><li>All payments except budgets and insurance can be Credit or Debit Card, or ACH draft </li></ul><ul><li>Budgets & Health Insurance page is being updated </li></ul><ul><li>Recurring can also be done manually </li></ul>
  52. 53. District Website
  53. 54. District Website
  54. 55. Where do denominational budgets go? <ul><li>EDU budget paid directly to regional school (TNU), plus scholarships and matching gifts </li></ul><ul><li>To GTO: P&B, WEF, LINKS, 10% giving, Alabaster, Compassionate Ministries, local W&W trips, etc. Bible College, Seminary, ABS direct to them </li></ul><ul><li>To district treasurer: district budgets, youth and children’s mission projects, registrations, district W&W trips, NAILS club, etc. </li></ul>
  55. 56. Where does district money go? <ul><li>District budget covers: </li></ul><ul><ul><li>Travel expenses for delegates to General Assembly and Conventions </li></ul></ul><ul><ul><li>Disability premiums for all active clergy </li></ul></ul><ul><ul><li>Home mission support </li></ul></ul><ul><ul><li>Departmental budgets (NMI, NYI, SDMI) </li></ul></ul><ul><ul><li>Other district ministries </li></ul></ul>
  56. 57. Where does district money go? <ul><li>District budget covers: </li></ul><ul><ul><li>Staff compensation and travel </li></ul></ul><ul><ul><li>Office rent, utilities, staff & supplies </li></ul></ul><ul><ul><li>Property and liability insurance </li></ul></ul><ul><ul><li>Travel expenses for boards and committees </li></ul></ul>
  57. 58. The New Plan <ul><li>The Church of the Nazarene needs our support to “Fund the Mission” to “Make Christ-like Disciples in the Nations” </li></ul>
  58. 59. The New Plan <ul><li>Questions??? </li></ul>
  59. 60. More help or questions? <ul><li>Mark R. Patrick, CPA </li></ul><ul><li>District Treasurer </li></ul><ul><li>4029 Atlantic Blvd </li></ul><ul><li>Jacksonville, FL 32207-2036 </li></ul><ul><li>[email_address] </li></ul><ul><li>904-396-5400 (voice) </li></ul><ul><li>904-396-9226 (fax) </li></ul>

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