June Newsletter

Business people

   Over the next couple of months we will be focusing our attention on issues of risk management and campus security. As this month's first article so aptly points out, the world we live in today is radically changed from that of our parents. Unfortunately that means there is an increased need for diligence and preparation to help ensure the safety and security of all those who come onto our campuses. As you read William Sirman's article ask yourself..."Are we doing everything we can to ensure a safe campus environment" ...and "what could we do to improve our safety protocols?" We'll have additional articles for you over the next couple of issues, and then plan to join us at one of our September luncheon seminars where you will be able to learn from experts in the fields of risk management and security on how you can better prepare your campus when a crisis occurs.

   The second article in this month's newsletter "Interest Rate Shock" touches on another thought provoking issue. Over lunch last month, David Lee and I were catching up when I raised this question to him noting my concern for churches and ministries currently carrying debt, and the strong likelihood that we are going to see a significant increase in interest rates over the next few years as the economy continues its slow recovery and government subsidy programs are phased out. In this pointed, yet practical article, David will help you better understand what the impact could look like and how you can begin preparing for it today.


Yours in His service,


Stephen Boersma, Ph.D.



Security in the Modern-Day Church Environment

"No one needs tell us that we no longer live in the same world our mothers and fathers grew up in. Violent acts happen every day in the United States, and for that matter in every country on earth. Many of us can remember the time when most churches didn't even have locks on the doors, and counted on the decency of even thieves not to bother the church, it's possessions, and even it's members, at least while they were physically attending their place of worship."


Click HERE to read the article by William Sirman, Th. D.

ECCUInterest Rate Shock
by David S. Lee, CTP, Sr. Relationship Manager


"Life is like a box of chocolates, you never know what you'll get" - the infamous quote from the movie Forrest Gump where Tom Hanks alluded to the uncertainty of what life is going to hand you has great merit, especially in the times that we're living in today.  In our family, if you happened to open a box of chocolates, you would find scattered pieces of half bitten cream-filled chocolates quietly placed back in their places - a disturbing thought but it was reality.  But in ministry, we can't just take a bite of the uncertainties of life and return them back to their places in hopes that the situation or difficulty will pass - we must endure it through preparation. ...read more...


When is a Charitable Contribution Deductible?


   Not all contributions are created equal under the tax code. While Sunday morning offerings and gifts are almost always tax deductible, gifts that come with restrictions or specific designations may not be legally deductible or receipted as such by the church. Likewise, sometimes a payment received from a member for something that looks like a service (i.e. participation in an event), can actually be treated as a tax-deductible donation if set up correctly.

So when is a contribution really a contribution? ...


Minister & Employee Expense Reimbursements

...what you need to know to comply with current federal income tax rules and regulations


   A ministry, like any business, is allowed to reimburse staff for ministry expenses paid for with personal funds under either an "accountable" or "non-accountable" reimbursement plan. By law, however, expenses reimbursed under a non-accountable plan must be treated as taxable wages to the employee and reported on their annual W-2. Failure to do so would be viewed by the IRS as a payroll tax fraud and result in severe penalties and even sanctions being imposed on the organization.

   According to current IRS regulations, a reimbursement plan will be deemed "accountable" only if it meets both of the following criteria: ...read more...



California Minimum Wage Set to Increase July 1st


   If you haven't noticed, the minimum wage rate in California is set to increase next month.  CMA reminds all church and religious organizations that unless specifically exempt your organization is required to comply with all employment and wage regulations for California employees.  We recommend you review all paid positions this month to ensure you are in compliance with the changing regulations scheduled to go into effect July 1, 2014.

   Here is the latest information on the wage change...


Summer is here! 

Our hope is that you enjoy the long, sunny days. That you will take a vacation (or even a short get-away) for some relaxing time to refresh.


That said, we will have our Silicon Valley Networking meeting on Thursday, the 19th, 12 noon to 1:00 pm. This is a time to ask questions on various topics, to share and connect with others in ministry.


Bring your lunch and join us at Crossroads Community church.


May Seminar

 Did you miss the

Employment Law Update?

Current Members - request a free copy of the handout by emailing info@cmanational.org.

Non-members - the handout may be purchased for $40 by sending a request to info@cmanational.org.



Sometimes, we can become so enamored with a vision God gives us that we forget the God who gave us that vision. Worship God, not the vision.

~ Eugene Cho


Job Posting

The Salvation Army

Western Territorial Headquarters


Department: Legal

Position title: General Counsel

Status: Exempt


To read a full description 

of the job click HERE.

Send resumes to Una Guerrero



Christian eBooks

David C Cook
"David C Cook is a ministry that publishes and distributes discipleship and worship materials." Twice weekly, 
ebooks (and more) are available for FREE download. These books are of various genres for all interests. For more information, visit the David C Cook website by clicking HERE.
Don't have an ereader? You can download the books on Kindle Cloud Reader, Nook for Web, Google Playbooks, etc.

Ph: 408-703-6568

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    This information is provided with the understanding that CMA is not rendering tax, accounting, legal, or other professional advice. Professional advice on specific issues should be sought from a qualified CPA, attorney, or other professional.