The One Thing

The One Thing

David Bennett, Director of Finance & Development

At NextGen, our mission is to plant and multiply new congregations, encourage established congregations toward health, and developing existing and future leaders. We are here to serve our churches by helping them accomplish their individual visions. We consult to support and empower our supporting churches by providing planning and stewardship resources.

Recently, a pastor asked me...

Responsibilities of the Nonprofit Board of Directors

Responsibilities of the Nonprofit Board of Directors

Steve Boersma, Ph.D., CFO

Every Organization, including churches and other faith-based entities, are generally incorporated within their state and have received special exemptions from the Internal Revenue Service (IRS) and their state that allow them to operate without having to pay income tax on their annual

Core Values

Core Values

Dave Bennett, Director of Development

The one thing that attracted me to NextGen over the many positive reasons I could have joined the staff is that it tapped into one of my core values for life. Jesus said in Mark 10:45, "For even the on of Man did not come to be served, but to serve, and to give his life as a ransom for many." While I realized that Jesus was referring...

Expense Reimbursements—What You Need to Know

Expense Reimbursements—What You Need to Know

Steve Boersma, Ph.D., CFO

A ministry, like any business, is allowed to reimburse staff for ministry expenses paid for with personal funds under either and "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 IRS Form W-2. Failure to do so would be...

When is a Charitable Contribution Deductible?

When is a Charitable Contribution Deductible?

Steve Boersma, Ph.D., CFO 

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...