Protecting the Church’s Money

1024x1024“If you are at a church that collects money, someone is stealing.” That is how a guest speaker in my Family and Church Financial Stewardship class opened his lecture on protecting the church’s money. My students were dumbfounded as he recounted a few stories ranging from stealing quarters out of a drink machine to embezzlement. Honestly, the first time I heard him give this lecture several years ago, I was surprised myself. Unfortunately, I am not surprised any more.

Just this week a former minister at Houston’s First Baptist Church was indicted for embezzling over $800,000 from the church between 2011 and 2017. News outlets report that he spent the money on family vacations, groceries, and a doctoral degree from a Bible college.[1]

Why would anyone do this?

This is a difficult question to answer. On some level, we can probably start by looking to the Tenth Commandment. In Exodus 20:17 we read, “You shall not covet your neighbor’s house; you shall not covet your neighbor’s wife or his male servant or his female servant or his ox or his donkey or anything that belongs to your neighbor.” Most people do not wake up in the morning plotting how they can steal money from the church. It starts as a problem with the heart, coveting what they do not have and contemplating how to use someone else’s resources to attain it. The desire starts small but blossoms into an uncontrollable passion to take what is not your own.

James describes the progression of sin this way: “But each one is tempted when he is carried away and enticed by his own lust. Then when lust has conceived, it gives birth to sin; and when sin is accomplished, it brings forth death” (James 1:14-15). Temptation leads to lust. Lust conceives sin. Sin brings forth death. That is why we must examine our hearts. We often allow something to grow and fester in our hearts that ultimately leads to sin and death. We need to stop it at the heart level.

How can we protect the church’s money?

This is a central question of the class I mentioned earlier. I think we all want to believe that everyone who handles the church’s money can be trusted implicitly. However, if that were true, tragic situations like the one in Houston would never happen. Here are a few principles that will help prevent such situations.

  1. Evaluate the character of those who handle the church’s money. When it comes to ministers, we see a very explicit character trait related to money. As part of his list of qualifications for pastors, Paul states, “An overseer, then, must be above reproach, . . . free from the love of money” (1 Tim 3:2, 3). Paul gives further instructions to Timothy later in the same epistle. He states, “But those who want to get rich fall into temptation and a snare and many foolish and harmful desires which plunge men into ruin and destruction. For the love of money is a root of all sorts of evil, and some by longing for it have wandered away from the faith and pierced themselves with many griefs” (1 Tim 6:9-10). The evaluation of character needs to be an ongoing process. At the same time, we cannot make simple assumptions about someone’s character. Just because someone is wealthy does not mean he loves money. Conversely, just because someone lives modestly does not mean she is free from the love of money. We need to begin by evaluating our own hearts and then judge the character of those with access to the church’s monetary resources. Using people of good character to handle the church’s resources is a good place to start.
  2. Build accountability into the money collection process. This principle assumes that your church has a process for collecting, counting, and depositing money. Even with many churches collecting a significant portion of their budget online, there still needs to be a process for handling cash and checks for any number of transactions and gifts. Building accountability into the system includes having more than one person handle the money at all times. No single person should be responsible for collecting or counting the money. This is unwise on the part of the church and the one collecting or counting the money. Just a few weeks ago, I was tasked with collecting money at church for some choir shirts. I collected the money in a very public place and then had someone else help me count the money. Then we both signed a paper with the amount of money we collected divided up by the denomination of bills. Such a process protects the church’s money and the reputation of the individuals collecting the money.
  3. Limit access to the church’s money. While your church certainly needs multiple people collecting and counting the money, you do not want everyone involved in the process. Limiting access to the church’s money includes have a designated group of people who rotate through the collection and counting process. In addition, limiting access means there are only certain people who can write checks or use a church credit card. While it may seem easy to pass out a credit card to everyone who might need one, this opens the door to unauthorized transactions. I admit that having to get reimbursed for an authorized expense can be frustrating, but I can also attest that I am very intentional about making sure that the transaction is authorized in advance and that I submit a receipt in a timely fashion when my money is tied up in the process.
  4. Conduct a regular audit. Depending on the size of your church, the complexity of an audit will differ. However, every church needs to perform an audit, preferably by an outside firm, on a regular basis. This appears to be how the situation at Houston’s First Baptist Church was discovered. The church released a statement saying that it discovered “a limited set of suspicious financial activity.” This activity led to a full investigation that uncovered “multiple deceptive and difficult-to-detect techniques” used to embezzle missions funds from the church. Having a firm not connected to the church perform an audit will ensure objectivity if suspicious activity is discovered.

These basic principles are not going to fix all the problems a church may have with protecting money, but they are a step on the right direction. Ultimately, we have to remember that no church is safe from having money stolen, but we need to take necessary measures to prevent it whenever possible.Family and Church Financial Stewardship Class

If you are interested in the class mentioned above, STWLD 3603: Family and Church Financial Stewardship will be offered in the spring 2019 semester both on campus and online. Current Southwestern Baptist Theological Seminary students can register for the class with the Registrar’s Office. If you are not currently a student, contact the Admissions Office about applying to become a student.

[1] Samantha Ketterer, “Ex-minister accused of stealing $800K from Houston’s First Baptist Church,” The Houston Chronicle, December 11, 2018; David Roach, “Former Houston’s First minister admits embezzlement,” Baptist Press, December 11, 2018.

Post-Election Perspective from Proverbs

wf_logoThere is no doubt that our elections have become more contentious in recent years. We have seen and heard extreme reactions to both victories and losses. I just finished listening to Hillary Clinton’s recent book, What Happened, which gives her perspective on the current state of American politics and why she lost her presidential bid in 2016. She highlights a number of trends that we can all agree upon regarding politics: the parties are less likely to work together, many candidates appear to be more extreme in their positions, and the electorate is reacting more strongly to those candidates.

At the same time, we have to remember that the current state of politics is really nothing new. We may have enjoyed a relatively calm period of political engagement and goodwill in the years following World War II, but the current state of affairs is very similar to the partisan politics immediately after George Washington’s presidency.

How should Christians respond in these politically divisive days? I think we can gain some perspective from the book of Proverbs to help us walk through these times.

  1. Remember that God is sovereign over our elected officials. Sometimes we are tempted to lose perspective when an election doesn’t go our way. If you vote in enough elections, your chosen candidate is going to lose. I had some friends and acquaintances who won their elections last night and some who lost. I sent a congratulatory text to a friend who won his election, and his response demonstrated a godly perspective. He said, “These nights always challenge whether my belief in a sovereign God is absolute. But no doubt He is, and I am grateful He has allowed us to serve….” We often focus on the human side of the election, but we need to remember that God is sovereign. In Proverbs 21:1 we read, “The king’s heart is like channels of water in the hand of the Lord; He turns it wherever He wishes.” We may vote for our preferred candidates, but God still controls the hearts of our leaders. They are like streams in his hand. Whenever he wants to redirect them, he simply moves his hand.
  2. Do not gloat over the loss of your opponents. As I drove through my neighborhood this morning, I passed by a property that has dozens of signs in the yard. I don’t always agree with the approach of this property owner, but I often vote for some of the candidates that are promoted by his signs. This morning there was a new sign with a picture of Beto O’Rourke, who lost a close election to Senator Ted Cruz. Printed on the sign was a message mocking O’Rourke and those who voted for him. This sign is an example of gloating over the defeat of a political opponent. I don’t believe Senator Cruz authorized such a sign, but the attitude of the property owner appeared to be on full display. This sign communicates the intent to revel in someone else’s loss. That is not a biblical perspective. Proverbs 24:17 tells us, “Do not rejoice when your enemy falls, and do not let your heart be glad when he stumbles.” Whether the enemy is a political opponent or a military threat, we are not to rejoice in his defeat. From a political perspective, we still need to work together with those on the other side of the aisle to accomplish good for our communities, states, and nation.
  3. Pray for wisdom for our government officials. Whether our candidates won or lost, we need to pray that our governing officials have godly wisdom to rule righteously. We never know how God might choose to use a particular elected official, but we know he is honored when that official governs with wisdom. Proverbs 8:12-16 state, “I, wisdom, dwell with prudence, and I find knowledge and The fear of the Lord is to hate evil; pride and arrogance and the evil way and the perverted mouth, I hate. Counsel is mine and sound wisdom; I am understanding, power is mine. By me kings reign, and rulers decree justice. By me princes rule, and nobles, all who judge rightly.” These verses describe several characteristics we desire in our government officials—prudence, knowledge, discretion, counsel, and justice. And they all flow from wisdom. Let us pray for those who were elected yesterday to have godly wisdom so that they can judge rightly.

No matter where you fall along the political spectrum, I hope you can see that these proverbs give us some perspective for thinking through the results of the election.

Preaching and Social Ministry

This post first appeared on Preaching Source at http://preachingsource.com/blog/preaching-and-social-ministry/.

Social ministry is often forgotten in evangelical preaching circles. In our desire to clearly communicate the life changing truth of the gospel leading to salvation, we sometimes overlook the real-life needs of individuals who need both spiritual and physical nourishment. Social ministries include provision of food, shelter, clothing, safety, and skills for life. These are ministries that help people day-to-day and can meet a physical need while opening the door to spiritual needs.

The reasons I hear for neglecting social ministry in preaching is a fear of replacing the gospel of salvation with a social gospel. We have seen this before in the Social Gospel movement of the early 20th century, but we have probably swung the pendulum too far in the other direction. There needs to be a healthy balance between preaching for salvation and meeting people’s physical needs.

How can we preach the gospel and affirm social ministry without running the risk of falling into the errors of the Social Gospel?

1. Have a biblical perspective on social ministry.

The prophet Micah gives us a clear admonition regarding social ministry as he proclaims, “He has told you, O man, what is good; and what does the Lord require of you but to do justice, to love kindness, and to walk humbly with your God?” (Mic 6:8). In the immediate context of this verse, Micah compares justice and kindness with the rituals of worship. Micah asks, “With what shall I come to the Lord and bow myself before the God on high? Shall I come to Him with burnt offerings, with yearling calves? Does the Lord take delight in thousands of rams, in ten thousand rivers of oil? Shall I present my firstborn for my rebellious acts, the fruit of my body for the sin of my soul?” (Mic 6:6–7). The prophet clearly states that God desires more than just the ritual process of worship. This was true for ancient Israel, and it is true for us today. We should do more than just lead our people in worship on Sunday morning. We also need to lead them in acts of justice, to love kindness, and to walk in humility. This includes serving others, particularly the less fortunate in our communities.

2. Start with biblical examples of social ministry.

If you don’t know where to begin with encouraging your people toward involvement in social ministries, start by pointing them to biblical examples of social ministry. One example comes from the early days of the church in the book of Acts. Luke records a conflict that arose among the believers in Jerusalem regarding social ministry to widows. In Acts 6:1–4 we read, “Now at this time while the disciples were increasing in number, a complaint arose on the part of the Hellenistic Jews against the native Hebrews, because their widows were being overlooked in the daily serving of food. So the twelve summoned the congregation of the disciples and said, ‘It is not desirable for us to neglect the word of God in order to serve tables. Therefore, brethren, select from among you seven men of good reputation, full of the Spirit and of wisdom, whom we may put in charge of this task. But we will devote ourselves to prayer and to the ministry of the word.’” These verses record a situation of real need—widows were in need of daily provision of food. There was also a conflict because the Hellenistic widows were being overlooked in preference for the Hebrew widows. Rather than neglecting this need, the apostles led the congregation to appoint people who could faithfully serve the widows. This freed up the apostles to continue in prayer and the ministry of the Word, but I have no doubt that they addressed this in their teaching of the young congregation at Jerusalem.

Serving widows is a good place to start for a biblical example of social ministry, but we could also include orphan care (Jas 1:27; Exod 22:22), benevolence (Matt 6:1–4; Ps 82:3; Isa 58:7), medical needs (Luke 10:30–37; Jas 5:14–15), and many other forms of social ministry. Most of these needs are right in front of us; we just need to take the time to address them. In your preaching, encourage your congregation to look around them for needs that they can meet. Perhaps they can serve as a reading tutor in a local school or provide meals for the hungry. Such needs exist in almost every community.

3. Use social ministry as an open door for further ministry.

Social ministry can serve as an open door for further interaction with those whose needs we are meeting. A hot meal and a cup of water can serve as the means to starting a gospel conversation. However, we must not view social ministry simply as a means to the end of evangelism. Serving those in need is a worthy ministry even if it does not result in salvation. At the same time, we must not simply meet physical needs without addressing the spiritual need. We need balance in our approach.

In addition, meeting an immediate physical need may lead to further opportunities to help those in need provide for themselves. There are numerous examples of ministries that help people get back on their feet so they are no longer dependent on social ministries. Find these ministries in your local context and highlight them in your preaching as opportunities for people in your congregation to get involved.

We should not be scared away by social ministry. Instead, we need a biblical perspective on how to encourage our churches to meet physical needs while also addressing the spiritual needs of people in our communities.

Baseball, Bonding, and the Beltway

It’s no secret that I love going to baseball games. Since 2011, I’ve attended over 100 Major League games in 5 different ballparks and seen 26 of the 30 MLB teams (the Cubs, Dodgers, Nationals, and Phillies just don’t make it to Texas enough). Baseball can often serve as a metaphor for life, and it can be a place to bring all sorts of people together. When I go to a game, I am regularly surrounded by people who are different from me, but we are united by the love of the game. For three hours, our differences are set aside (unless the Yankees are in town), and we find joy in watching the American pastime.

Today’s print edition of the Wall Street Journal ran a story about the role of baseball to bridge the political divide in Washington, D.C. The Washington Nationals are hosting this week’s All-Star Game festivities, and the team provides an interesting outlet for political leaders on both sides of the aisle to come together in unity. Here are a few interesting excerpts:

Each spring, conservative columnist George Will hosts a large, convivial party at his house to mark the launch of another season for the local Major League Baseball team, the Washington Nationals.

In this year of exceptional divisiveness in Washington, it turns out his gathering provided one of the capital’s rare moments of bipartisan comity. “I think our preseason party is one of the few places you will see Mitch McConnell and Nancy Pelosi socializing,” says Mr. Will.

If you watch the news, McConnell and Pelosi are sworn enemies working towards each other’s destruction. But for a couple hours, they can socialize cordially around baseball.

Here’s another good story from the article:

Amid the capital’s tensions, who can you find at Nationals Park in Southeast Washington? “Who haven’t I seen?” replies Tom Davis, a former Virginian congressman and Nationals Park regular.

He recalls a recent game when, sitting in his usual seats down the first-base line, a foul ball came his way. He was lucky enough to grab it—at which point another fan sitting just behind him tapped him on the shoulder and pointed out that a youngster nearby had been scrambling for the same ball. “Tom, give him the ball,” said Sen. Heidi Heitkamp, the Democrat. The Republican, Mr. Davis, promptly complied.

George Will even notes that baseball is the right sport for democracy:

In recent years, the Nationals’ bipartisan fan base could unite around success. The Nats have the second-best record in baseball over the last six years, and they won the National League East title in four of those years. This year, angst and anxiety are the forces bonding fans. The team’s record entering the All Star break is an even .500, and its star hitter, Bryce Harper, scrapes along with a batting average of .214.

Even such suffering may be oddly beneficial for loyalists who, in their day jobs, toil with similar frustration at the game of governance. “I always thought baseball was the right sport for democracy because there is so much losing,” says Mr. Will. “Democracy is the system of the half loaf. Nobody gets all they want. The same is true in baseball…It’s good for the soul of democracy.”

I think there’s a lot of truth in what these stories illustrate. People from all perspectives can unite around a simple game of throwing, catching, and hitting. I’ve had countless conversations with James and Jackie, the couple who sits next to us in our regular seats at Globe Life Park to watch the Rangers. Our paths would never have crossed otherwise. In some respects, they are still strangers. In other ways, they are old friends. What I can tell you is that we bond over baseball and then go our separate ways. When we meet again at another game, we pick up where we left off.

We live in a deeply divided society, but we need something to unite us on occasion. Baseball can’t fix everything, but it can help us slow down, relax, and talk things out. Perhaps we should take to heart the words of the column:

The need for such a refuge has only grown in a summer of raw emotions over immigration, Supreme Court vacancies and Russian election meddling. So, as baseball’s mid-summer classic, the All-Star Game, takes place in Washington on Tuesday, this is a good time to pause and reflect on the role—perhaps small, yet undeniable—that baseball and the Nationals play in bridging the increasingly stark divides in Washington.

This is just one more reason why I love this game.

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Gerald F. Seib, “Baseball Bridges the Political Divide in Washington,” The Wall Street Journal, July 16, 2018.

A First Step for the First Freedom: Masterpiece Cakeshop v. Colorado Civil Rights Commission

300px-supreme_court_front_duskThe Supreme Court of the United States released its decision on the highly anticipated Masterpiece Cakeshop v. Colorado Civil Rights Commission case on June 4. In a 7-2 decision, the high court sided with Jack Phillips, the owner of Masterpiece Cakeshop, noting that his First Amendment right to freedom of religious exercise was violated.

While the split among the justices was a wide margin of 7-2, the opinion of the Court is being described as a narrow due to the scope of the decision. Justice Kennedy, writing for the majority, noted:

Phillips was entitled to the neutral and respectful consideration of his claims in all the circumstances of the case. . . . The neutral and respectful consideration to which Phillips was entitled was compromised here, however. The Civil Rights Commission’s treatment of his case has some elements of a clear and impermissible hostility toward the sincere religious beliefs that motivated his objection.

In essence, commissioners on the Colorado Civil Rights Commission expressed animus regarding the religious beliefs of Jack Phillips and were unable to adjudicate the merits of his claim due to such animus. Thus, Phillips’ rights were violated because his deeply held religious beliefs were judged unfairly by the commission.

Kennedy also noted that the commission had treated other similar cases differently. On three separate occasions, the commission ruled in favor of bakers who refused to produce cakes with messages that disapproved of same-sex marriage while also bearing religious texts. The commission allowed those bakers to refuse service but still compelled Phillips to produce cakes in support of same-sex marriage.

Kennedy concludes his opinion by emphasizing the narrow scope of the opinion. He writes:

The Commission’s hostility was inconsistent with the First Amendment’s guarantee that our laws be applied in a manner that is neutral toward religion. Phillips was entitled to a neutral decisionmaker who would give full and fair consideration to his religious objection as he sought to assert it in all of the circumstances in which this case was presented, considered, and decided. In this case the adjudication concerned a context that may well be different going forward in the respects noted above. However later cases raising these or similar concerns are resolved in the future, for these reasons the ruling of the Commission and of the state court that enforced the Commission’s order must be invalidated.

What does this Supreme Court decision mean for religious liberty? On one hand, it is a victory for Jack Phillips and others whose religious liberty has been violated because government officials disagreed with their religious beliefs. On the other hand, this case does not set a clear precedent moving forward for religious liberty on a wider scale.

Those who oppose same-sex marriage on religious grounds have increasingly found themselves on the outside looking in. The general attitude toward same-sex marriage in the United States has rapidly become more favorable since the Obergefell decision in 2015. As a result, it is likely that many business owners who refuse to promote same-sex marriage with their goods and services will face similar ridicule and animosity on the part of those adjudicating their cases in the courts. In such circumstances, this case sets a helpful precedent because religious beliefs must be considered with neutrality in the courts and commissions. Thus, anyone who faces such animosity can immediately use this Masterpiece Cakeshop opinion to find remedy.

What this case does not do is set a precedent for all business owners to refuse service in matters of same-sex marriage. Kennedy notes this limitation in his opinion, and Justice Thomas makes it even clearer. Thomas writes:

In Obergefell, I warned that the Court’s decision would “inevitabl[y] . . . come into conflict” with religious liberty, “as individuals . . . are confronted with demands to participate in and endorse civil marriages between same-sex couples.” This case proves that the conflict has already emerged. Because the Court’s decision vindicates Phillips’ right to free exercise, it seems that religious liberty has lived to fight another day. But, in future cases, the freedom of speech could be essential to preventing Obergefell from being used to “stamp out every vestige of dissent” and “vilify Americans who are unwilling to assent to the new orthodoxy.” If that freedom is to maintain its vitality, reasoning like the Colorado Court of Appeals’ must be rejected.

This case gives a temporary and limited victory to proponents of traditional marriage. For the time being, the “new orthodoxy” of same-sex marriage has not overrun those who believe that God created marriage to be a union between one man and one woman. However, this case does not give blanket protection in the future. It is a first step in the protection of our first freedom in the United States, but further steps are still necessary.

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Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission (2018). Full text of the opinion is available at https://www.supremecourt.gov/opinions/17pdf/16-111_new_d1of.pdf.