ECCU Blog

This Thanksgiving, 21 out of my 27 family members who came together to “celebrate” ended up with the stomach flu. My house turned into an infirmary and Thanksgiving weekend looked slightly different than we all anticipated. As I did my best to help out with the grandkids (while trying to avoid catching this nasty bug), I reflected on a few reasons for thankfulness we don’t often think about—perhaps the ultimate reason for thankfulness.

It comes down to this: We are included in God’s unshakable kingdom. If we can act on this truth, we can find thanksgiving in any circumstance. And Jesus gives us some specific commands to help us set our minds on the kingdom.

1. Ask for the kingdom. When Jesus gave his disciples the model for prayer, the first thing he instructed them to ask for was God’s will to be done, God’s kingdom to come, on earth as it is in heaven. That’s an amazing request. Before any other request—before food, forgiveness, or protection from evil and temptation—we are to ask for God’s kingdom to be firmly established on earth, exactly like it is in heaven now.

There is a present sense to that prayer—that God would work through his church to proclaim the gospel and serve others in the name of Christ. There is also a future sense of God’s kingdom. Someday Jesus will return to restore and recreate the earth and make it perfect. He will completely reverse the effects of sin. Believers are to long for the kingdom now…to make it so important in our lives that it’s the first thing we ask for. Because we know, according to Romans 8, that the sufferings of this present time are not even comparable to the glory that is to be revealed to us.

2.  Be thankful for God’s kingdom. There are infinitely good reasons to long for God’s kingdom, but perhaps the greatest is that it can’t be shaken. These are difficult times. Many are out of work; many are concerned about their jobs. God knows we have needs on this earth and can’t wait for heaven. That’s why Jesus’ model prayer starts with a call for God’s kingdom but moves immediately to our immediate need, daily bread.  That’s also why Jesus was so careful to emphasize that God knows our every need. He knows the needs of the sparrows and counts the very hairs of our heads. But our cry for daily care must be grounded in our hope and anticipation of the kingdom to come. And in our commitment to live out God’s kingdom now on this earth, as the church, lives in the likeness of Christ in all that we do as we await his coming. So choose to live there—now. Hebrews 12 tells us that someday God will remove the “things that have been made.” Everything material will be removed, the earth will burn, but God’s kingdom is eternal and perfect and indestructible. Nothing can even shake it: “Therefore let us be grateful for receiving a kingdom that cannot be shaken” (Hebrews 12:28).

3.  Worship God for including us in his kingdom.  God bought us and brought us into his kingdom through the sacrifice of his Son. Thankfully, living in God’s kingdom results in deep, often spontaneous, worship. “Therefore let us be grateful for receiving a kingdom that cannot be shaken, thus let us offer to God acceptable worship, with reverence and awe, for our God is a consuming fire.” (Hebrews 12: 28 -29)  

Acceptable worship is thankful worship. 

Jesus reminds us that while the world around us may be shaken, he has brought us into his unshakable kingdom. Because of this profound truth, we have every reason to rejoice and be glad even in the midst of our deepest valleys—and Thanksgiving-day flu bugs.

Two are better than one, because they have a good return for their labor. (Ecclesiastes 4:9)

Some of my best work experiences have revolved around collaboration and partnership, when I have been able not only to bring my own talents but also benefit from others bringing theirs. Through partnership, I have experienced greater productivity and more creativity, which in turn has led to greater engagement and satisfaction with my work.

For example, a key leader I work with enjoys detailed problem solving. I, by contrast, am always anxious for action and enjoy learning by doing. In the world of banking operations, we are always crafting solutions and growing with the opportunities technology affords. In this endeavor, our partnership has led to some creative problem solving. She helps me seek root causes while I encourage her to try a course of action. It is iron sharpening iron. We challenge, we test, we expand, and we deliver. Knowing we both want the best for ECCU’s members is important. Equally important is that we respect and trust one another in the process.

Research shows that our experience isn’t isolated. According to the Gallup organization, “In the workplace, employees with just one collaborative relationship are 29% more likely to say they will stay with their company for the next year and 42% more likely to intend to remain with their current employer for their entire career, compared to those with no partnerships.” Here, from a recent book titled Power of 2: How to Make the Most of Your Partnerships at Work and in Life by Rodd Wagner and Gale Muller, are the eight crucial elements of a successful partnership that Gallup has uncovered from their research (and others’) on collaboration. As you read them, consider this question: How have partnerships—and these elements of them—strengthened your ministry and made your work more satisfying?

 The Eight Elements of a Powerful Partnership

“Great partnerships don’t just happen,” the authors say. “Whether your joint mission is to build a successful company, coach a team, improve the government, do something spectacular for a charity, or any other worthy goal, all successful partnerships share the same crucial ingredients.” When all these elements combine, partnerships become not just effective in accomplishing the mission, but also personally rewarding, sometimes intensely so.

• Complementary Strengths: Everyone has weaknesses and blind spots that create obstacles to reaching a goal. One of the most powerful reasons for teaming up is working with someone who is strong where you are weak, and vice versa. Individuals are not well-rounded, but pairs can be.
• A Common Mission: When a partnership fails, the root cause is often that the two people were pursuing separate agendas. When partners want the same thing badly enough, they will make the personal sacrifices necessary to see it through.
• Fairness: Humans have an instinctive need for fairness. Because the need for fairness runs deep, it is an essential quality of a strong partnership.
• Trust: Working with someone means taking risks. You are not likely to contribute your best work unless you trust that your partner will do his or her best. Without trust, it’s easier to work alone.
• Acceptance: We see the world through our own set of lenses. Whenever two disparate personalities come together, there is bound to be a certain friction from their differences. This can be a recipe for conflict unless both learn to accept the idiosyncrasies of the other.
• Forgiveness: People are imperfect. They make mistakes. They sometimes do the wrong thing. Without forgiveness, the natural revenge motives that stem from friend-or-foe instincts will overpower all the reasons to continue a partnership, and it will dissolve.
• Communicating: In the early stages of a partnership, communicating helps to prevent misunderstandings; later in the relationship, a continuous flow of information makes the work more efficient by keeping the two people synchronized.
• Unselfishness: In the best working relationships, the natural concern for your own welfare transforms into gratification in seeing your comrade succeed. Those who have reached this level say such collaborations become among the most fulfilling aspects of their lives.

What’s your experience. How have partnerships made you and your ministry more effective?

If you are on the board of a church, Christian school or other para church ministry, you have a fiduciary responsibility to ensure the financial affairs are conducted in a prudent manner. And if you manage one of these nonprofits, you have direct responsibility for this as well. Through a well functioning independent audit committee, you can ensure your organization’s financial affairs are being properly conducted and your organization’s reputation protected.

So what does a well managed audit committee oversee? Audit committees by definition oversee the financial audits (or CPA engagements) by the organization. However, the committee has many more functions that assist with overseeing your financial affairs. Here is a list of common functions:

• Engagement and oversight of the preparation of your final annual financial statements. Whether you use an external CPA or your financials are prepared internally, your audit committee should be responsible to ensure the financial statements are accurate.
• Are adequate internal controls present? Your audit committee, whether they conduct the review themselves or have an external auditor perform the review, will ensure adequate controls, dual custody and reviews are in place for all the financial functions.
• Are appropriate policies in place to ensure good stewardship? They will review the existing and make recommendations for new polices.
• Is the organization adhering to applicable laws and regulations? Making sure you follow federal and IRS rules and guidelines as well as state laws will help ensure compliance. Even making sure your organization complies with copyright and license agreements are an appropriate role.
• Quantify the financial risks your organization faces and report the findings to management and the board. Ensuring adequate insurance polices are in place is often a key activity.

When selecting individuals to serve on your audit committee, make sure there is adequate independence with no conflicts of interest to leadership, employees and any external auditor. Once you satisfy that requirement, you will want to select individuals who have knowledge of your ministry as well as possess financial literacy and knowledge of internal controls, business risk and compliance related to ministries. Having a group of 3-5 individuals is typically a good size group to get the work done efficiently.

Having a well functioning audit committee will perform a critical service for your ministry as well as help it improve and protect your reputation. What have been your critical success factors when engaging an audit committee?

Has it ever occurred to you that we need to be patient about learning patience? In terms of challenges and disappointments, no other season of my life has been as difficult as the past couple of years. But God, in his goodness, is faithful to strengthen our faith and deepen our knowledge of Him even in times of trial—especially in times of trial.

So, it is in this season of difficulty that I am—by God’s grace—growing more patient. Leader to leader, I’d like to share with you what I’m learning.

Deep patience comes only through trials. James 1:2-4 tells us to, “Consider it all joy, my brethren, when you encounter various trials, knowing that the testing of your faith produces endurance (perseverance). And let endurance have its perfect result, so that you may be perfect and complete, lacking in nothing.”

Through our trials we are sanctified, becoming more like Christ. There is joy in that! God uses life’s challenges to refine us, producing patience as we wait upon the Lord.

Deep patience sees God’s perfect timing in all things. Do you believe the Lord works all things for His purposes, and in His perfect time?  

Ecclesiastes 3 talks about how there is a season and time for everything:

• A time to seek: There are times when we eagerly build and gather (like building, growing, and expanding our ministry).
• A time to lose: In our earthly experience, nothing lasts forever. There is a time when God makes it clear that He has taught us all He intends in good times. Now a few years of famine and testing will be required.
• A time to keep: There are times when we need to hang on, to get everything we can out of a situation; to make the best of it. Times to do all we can to work through challenges. 
• A time to cast away: Then there are times when we just need to let go, to quit trying to hang on to every dime. This is the time to cut losses and move on, trusting God to restore, provide, and renew.

A time of difficulty is a time for patience. For waiting upon the Lord. Yes, we need to be busy in our labors, diligent in our efforts, and innovative in seeking godly, wise solutions. Yet our peace comes from patiently waiting and trusting in God’s perfect timing.

Deep patience sees God’s hand in everything. Nothing is outside of God’s power and control. Not even evil. Psalm 37:7 says, “Rest in the LORD and wait patiently for Him; Do not fret because of him who prospers in his way, Because of the man who carries out wicked schemes.”

Even if we are shocked by behavior, or wrongs done against us, we can be confident that God has not forsaken us. He is greater and higher than any earthly power.

God will make all things beautiful in his perfect time. I’ve been ready for this season of difficulty to be over for a long time now. But God reminds me, “Be patient. In due time, you will see my timing is perfect.” I believe God brings us through the trials in His time, not ours. But He does bring us through. Psalm 40 tells us, “I waited patiently for the LORD; And He inclined to me and heard my cry. He brought me up out of the pit of destruction, out of the miry clay, And He set my feet upon a rock making my footsteps firm. He put a new song in my mouth, a song of praise to our God; many will see and fear and will trust in the LORD.”

Are you learning to be patient about learning patience? What is God teaching you?

I’d like to add to Mark Jones’ last post on the importance of transparency in your ministry. If you dig a little deeper into the practicalities of transparency, you find an important discipline: Accountability. And accountability is what U.S. Senate Finance Committee member Charles Grassley is after.

After peering into the finances of some of the nation’s largest media-driven ministries, Senator Grassley has requested that a commission be formed to tackle the issues of concern. The cool part? Senator Grassley requested the Evangelical Council for Financial Accountability (ECFA) to spearhead this effort. 

The senator could have asked for a number of organizations to form a commission and make recommendations to him. That he asked ECFA to take the lead is a tribute to ECFA’s long standing reputation as an organization representing the highest levels of integrity and accountability among evangelical ministries members. ECFA has also set the standard for financial accountability even for non-ECFA members and other religious groups. 

In a January 5, 2011, letter to ECFA, Grassley asked ECFA for “input on how to address these issues and to help facilitate discussion on whether these issues can be addressed without legislation.” He said, “ECFA has a proven track record of accountability with its member organizations and is uniquely situated to work with representatives from the religious and broader nonprofit community.”

ECFA accepted the challenge and created the Commission on Accountability and Policy for Religious Organizations (ECFA.org/commission)  The commission will address some of the most challenging tax and policy issues involving religious organizations—issues that could potentially affect every house of worship and every member of the clergy in America. They include:

• Whether churches should file the same highly-detailed annual information return that other nonprofits must file (Form 990)
• Whether legislation is needed to curb reported abuses of the clergy housing allowance exclusion
• Whether the current prohibition against political campaign intervention by churches and other nonprofits should be repealed or modified

I’m privileged to be one of several ECFA-appointed commission members and am grateful for the opportunity. Personal and professional accountability and integrity are essential in ministry. I hope and expect that the work of the commission will raise the accountability bar for all religious organizations and further demonstrate why Congress and government agencies do not need to seek additional legislation or regulation that could hinder the freedoms we now enjoy. 

Are you an ECFA member? Post a comment and tell our readers how this relationship has bolstered your ministry’s accountability and integrity.