Northern Flow Weekly Newsletter

June 15, 2023

New Superintendency Administrative Assistant Structure to begin July 1

June 14, 2023 / By UNY Communications

As previously announced, United Methodists of Upper New York will begin a new structure for District Superintendents and District Administrative Assistants (AAs) on July 1, 2023. Each of the six District Superintendents (DSes) will serve two Districts and each will have an Administrative Assistant. Additionally, all District AAs will transition to working remotely (within the next six months) and collaboratively with one another. The phone numbers and emails for the District offices will remain the same.

The six AAS and the Districts they are assigned to are as follows:

Lynn Moon will serve the Niagara Frontier and Cornerstone District under the leadership of DS, the Rev. Carlos Rosa-Laguer.
Patti Gridley will serve the Genesee Valley and Mountain View Districts under the leadership of DS, the Rev. Suzanne Block.
Betsy O’Flynn will serve the Finger Lakes and Crossroads District under the leadership of DS, the Rev. Dr. Sherri Rood.
Rosemary Dilorio will serve the Binghamton and Oneonta Districts under the leadership of DS, the Rev. Bon-Kolvik-Campbell.
Tammy McAdam will serve the Northern Flow and Mohawk Districts under the leadership of DS, the Rev. Mike Weeden.
Carrie Boyer will serve the Adirondack and Albany Districts under the leadership of DS, the Rev. Debbie Earthrowl.

We express our utmost gratitude to Anne Hutchins, Teresa Wood, Cindy Muder, and Charlie Camp for their remarkable 52 years of dedicated service as District AAs. As they embark on the next chapters of their lives, we extend our heartfelt wishes for an abundance of blessings to come their way.

The Importance of Summer Camp

Dear United Methodists of Upper New York,

Summer camp can offer a life-transforming experience for young people. The Upper New York Camp & Retreat Ministr y has five sites that offer amazing activities year round. In this season, the focus is the opportunities of summer camps. Click here to read about the impact summer camp had on me while growing up in Puerto Rico. It's not too late to sign-up a young person in your life who wants to explore what it means to live like a disciple of Jesus Christ.

Together in mission,

Héctor

Episcopal Address Speaks of Needed Shifts and Unveils New Conference Logo

June 2, 2023 / By Shannon Hodson / Email

Disorientation and uncertainty. “This is the context we are living in,” said Upper New York Area Resident Bishop, Héctor A. Burgos Núñez during his Episcopal Address on June 2 at the 2023 Upper New York Annual Conference.”

“We will not wait for the disorientation and uncertainty to end to move forward,” Bishop Héctor said, “We are going to continue to move forward together and unapologetically share God’s hope with our communities.”

Bishop Héctor then exclaimed, “UNY We’re moving forward and we’re doing it together!!!!”

The crowd responded with near-deafening applause.

Bishop Héctor recognized that to move forward, we need to make some shifts.

Two shifts involve relationship-building:

We need to shift from silos to connections. We need to get out of the church doors and into our communities.
We need to shift from competition to collaboration. Bishop Héctor said,” We are going to explore collaborations across the Conference. Competition speaks about individual agendas—collaboration celebrates our shared mission.”

One of the shifts, Bishop Hector expressed had to do with a new way of looking at vitality; he said, “We are going to shift from a culture of growth to a culture of impact.”

He asked the audience to “Imagine what if it looked like if you measured church vitality not by the number of people in the pews or the amount of money in the offering plate, but by people who could tell stories about how their lives improved because of ministries at your church!”

The final shift that Bishop Héctor shared is the shift from institutions to people and with that he shared the new branding of the Conference’s logo; the logo is no longer the Upper New York Annual Conference; we will now refer to ourselves as The United Methodists of Upper New York.

“We want our Conference logo to showcase people.” Bishop Hector explained.

Together, the United Methodists of Upper New York are moving forward in fulfilling the vision of living the gospel and being God’s love to our neighbors in all places.

Together in Worship on Facebook Live

The next Together in Worship Facebook Live event will be

Tuesday, June 20, at 9:00 a.m.

The Conference Facebook account is https://www.facebook.com/uppernewyork/

SAVE THE DATE

The year, Syracuse United Methodist Ministries (SUMM) will be sponsoring our 43^rd annual United Methodist Family and Friends Night at the Ballpark scheduled for Thursday, August 17 at 6:35pm Syracuse Mets vs. Columbus Clippers, Ohio. There will be no tailgate party this year. Like last year, we will have 200-level assigned seats (not 300-level benches), and we will gather on the field at 6.15 pm to sing the National Anthem from Home Plate. Game Ticket: $15

For more information or ticket reservation,

please call or email Rev. Andy M Anderson – at 917-723-0901

Email: andmcand@hotmail.com

Darlene Dennis – 315-345-6338

Email: rdennis31@verizon.net

Bellevue Heights UMC – 315-475-0011

Email: bellevueheightsumc@gmail.com

Make Check Payable to: Bellevue Heights UMC with Game written in the memo line and mail to: Bellevue Heights UMC, 2112 S. Geddes Street, Syracuse, NY 13207

Please, do not miss this fun event. Order your tickets by July 27.

More information to follow soon.

Family Life Weekend at Camp Aldersgate

Each year Aldersgate Camp and Retreat Center, Greig, NY hosts Family Life Weekend. Moms, Dads, kids, grandparents, aunts, uncles, cousins and family friends are all welcome!

Together we enjoy swimming, boating, relaxing, square dancing, singing, fellowship, campfires and more. “Life-Giving Community” is the topic Pastor Matt Rowe (North Rose UMC) will help participants consider this summer, July 14 – 16, 2023.

Visit https://aldersgateny.org/upcoming-events/ for more information or email office@aldersgateny.org.

The weekend is a wonderful way to introduce your family to a Christian camping experience; Friday dinner through Sunday lunch.

When Nature Calls Podcast

On the Mission, Season 2: When Nature Calls focuses on the Upper New York Camp & Retreat Ministries. This six-week series features highlights from camp around the theme, "The Water of Life." Each week, site directors will introduce a different passage of scripture and how it relates to a different experience of water. You'll hear from site directors at Aldersgate, Asbury, Casowasco, Sky Lake, and Skye Farm.

Click here to listen to the series on Simplecast and click here to watch the video version of the podcast.

Stewardship with Rev. Susan Ranous

June 9, 2023

ACCOUNTABLE REIMBURSEMENT PLANS AND

PASTOR DISCRETIONARY FUNDS

I recently was in a church finance meeting and a question came up about accountable reimbursement plans (ARPs) and pastor discretionary funds, and how they should be used. I’ve taught several workshops on church finances and include slides on both. I also recently attended a workshop given by the General Council on Finance & Administration (GCFA). ARPs are different from pastor discretionary funds and have very different uses.

“Pastor discretionary funds are established by a local church to give its pastor complete discretion and authority to provide confidential financial support to persons in need. The details of these discretionary funds can vary. In some cases, no guidelines or instructions as to acceptable use of the funds is provided, effectively giving the clergyperson free reign as to how they are spent. In other instances, the clergyperson is given some guidance, but it may be very general or unclear and may be given orally or understood culturally. These funds can lead clergy – both local church pastors and bishops – to unknowingly run afoul of relevant Internal Revenue Service regulations and can result in unintended tax consequences to clergy and to donors.”[1]

Accountable reimbursement plans are very different in that they are budgeted amounts provided to a pastor to be used to pay the pastor’s professional and business expenses, such as travel, continuing education, subscriptions, etc. When the pastor incurs a professional or business expense, he or she submits a claim with backup substantiation. The church either pays the expense directly or reimburses the pastor.

By definition, the accountable reimbursement plan is for reimbursement of business expenses and is not reported as compensation on the pastor/employee’s W-2.

Receipts are mandatory as part of an accountable reimbursement plan. The IRS (and the Conference) requires an adequate accounting by the employee and maintenance of good records by the employer. The IRS requires actual receipts for any expense over $75.00. The church may use this figure or set a lower limit. (e.g., GCFA requires receipts for all expenses over $25.00.)

The documentation should show (or be listed on the receipt itself): the purchase, amount, date, place, and the business nature of the expense.

For example, if the pastor purchased a $10.25 notebook, the substantiation would not require a receipt, but at the very least should state, “Purchased Notebook for $10.25 on 1/5/01 for keeping accountable reimbursement records for church.”
A meal expense might state, “$5.90 lunch on 1/5/01, in Centerville while meeting with district superintendent.”
Another example is $150 expenditure for a continuing education seminar where the staff can submit the invoice for payment by the church to the vendor. Or, if the staff person paid personally, an acknowledgment of payment by way of a receipt for the seminar or the invoice with a front and back copy of a canceled check would be adequate to substantiate the reimbursement to the staff person.

I have been aware of times when employees/clergy submit receipts several months after the funds are expended. This is inappropriate at best. The IRS requires that all substantiation of expenses occur within a reasonable time (within 60 days will be deemed reasonable) of the expense being paid or incurred. I would suggest at least monthly, to be sure receipts or information isn’t lost.

The church can allow advances, if the church wishes to do so and has an adequate accounting system to track the substantiation for or reimbursement of advances. If an advance is given and exceeds the amount of business expense substantiated, the staff person must return the excess within a reasonable time (within 120 days will be deemed reasonable) of the date incurred or paid.

Under no circumstances should the ARP be given to a pastor at the beginning of the year with the instruction to “keep track of everything.” Nor should unused funds be given to the pastor/staff person at the end of the year. This could jeopardize the entire accountable reimbursement policy.

“Under an accountable plan, you are required to return any excess reimbursement or other expense allowance for your business expenses to your employer. Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. For an example, if you received a travel advance and you did not spend all the money on business-related expenses, or you do not have proof of all your expenses, you have an excess reimbursement. You must return an excess reimbursement to your employer within a reasonable period of time…The IRS will always accept 120 days as a reasonable period of time.” “If an employee fails to return, within a reasonable period of time, any reimbursements in excess of substantiated expenses, “only the amounts paid under the arrangement that are not in excess in the substantiated expenses are treated as paid under an accountable plan.”[2]

In other words, since those excess expenses are no longer part of an accountable plan, that means they are now considered part of compensation of the employee. So the amount would be added to the employee/pastor’s W-2 salary and is subject to income tax and self-employment tax (if pastor), and Social Security and Medicare (if non-clergy employee).

In all cases, I think written policies are the best way to make sure everyone abides by the tax and church rules, and also that everyone has the same understanding. These policies should be in place, and reviewed annually, and should always be discussed with a new employee or clergy at appointment time.

If you wish more information on this, or need templates for policies, please feel free to contact me at (315) 427-3668 or sranousacctg@twcny.rr.com. I’d be happy to answer questions.

[1] CLERGY DISCRETIONARY FUNDS, General Council on Finance and Administration of The United Methodist Church Legal Services Department.

[2] 2022 Church & Clergy Tax Guide 2022, Hammar, Richard R., p 329.

Watertown First UMC

Announces Summer Programs

Please join our Church Family for the following events this Summer:

Supper Church: A fun, faith filled, activity for the whole family – join us for a catered meal with your family and new friends while listening to contemporary Christian praise music, followed by interactive/intergenerational games, a Bible Story and adult discussion time while kids enjoy a bible craft and recreation time. 4:30-6:00 pm. Everyone is welcome!

Summer Bible Study on the Gospels and Book of Acts: Please join us for a ten-week study on Tuesday evenings from 6:30-8:00 pm as we explore the Good News of the Gospels and beginning of the early Church.

June 20, 2023 – Matthew 13:1- 25: 46

June 27: Matthew 26:1- Mark 10:45

July 4, 2023, No Meeting – Happy July 4^th

^{July 11, Mark 10:46-Luke 4:13}

^{July 18, Luke 4:14-14:35}

^{July 25, Luke 15:1-24:53}

^{August 1, John 1:1-10:42}

^{August 8: John 11:1 Acts 5:16}

^{August 15, Acts 5:17-23:35}

^{August 22, Acts 24:1- Romans 13:14.}

^{A Little Child Will Lead Us Summer Childcare: Little Mermaid Water Fun Adventure}

^{Dates: June 7, 14, 21, July 12, 19, 26, August 2, 9, 16,}^{from 3:30 - to 6:00 pm.}

^{Wednesday August 23, 2023}^{, Field Trip to the Thompson Park Pool and Playground /Church Family Picnic from 2-6 pm.}

^{Hot dogs/hamburgers/ chips/ beverage will be provided, please bring a side dish and dessert to pass. All Welcome!}

Adirondack District Offering Lay Servant Courses

Adirondack Lay Servant Ministries has added some courses to the 2023 schedule.

Please remember that you MUST attend all class times and dates to receive credit.

All registrations and course fees MUST be in by the date due.

For a registration form or for more information, contact Arlene Schmidt, arlenedschmidt@gmail.com For more information about the courses (books, etc.) click here for the updated brochure.

Advanced Course: Discover Your Spiritual Gifts

Registration open. Last day to register: June 22

Tuesdays: July 11, 18, 25, August 1 & 8: 6-9pm

Zoom: Fee $15

Facilitators: Jacqueline Kim, CLM & Paula McMahon, CLM

Advanced Course: Leading Worship

Registration opens June 19. Last day to register: July 12.

Mondays: July 31, Aug. 7, 14, 21, & 28: 6-9

ZOOM: Fee: $15

Facilitator: Pastor Bruce Hazard

Advanced Course: Leading Prayer

Registration opens July 13. Last day to register: Aug. 5

Thursdays: August 24, 31, Sept 14, 21 & 28: 6-9pm

Zoom: Fee $15

Facilitator: Jacqueline Kim, CLM

Advanced Course: Polity

Registration opens July 25. Last day to register: Aug. 17

Tuesdays: September 5, 12, 19, & 26: 6-9pm

ZOOM: Fee $15

Facilitator: Pastor Bruce Hazard

Advanced Course: Discover Your Spiritual Gifts

Registration opens August 24. Last day to register: Sept. 16

Thursdays: October 5, 12, 19, 26, & Nov 2: 6-9pm

Zoom: Fee $15

Facilitator: Jacqueline Kim, CLM

Advanced Course: Called to Preach

Registration opens September 26. Last day to register: Oct. 19

Tuesdays: November 7, 14, 28, Dec. 5 & 12: 6-9pm

ZOOM: Fee $15

Facilitator: Jacqueline Kim, CLM

Bishop Burgos Núñez Announces Clergy Appointments

After the prayerful discernment of the Upper New York (UNY) Cabinet, Upper New York Area Resident Bishop, Héctor Burgos Núñez announces the following appointments. All appointments, otherwise noted, are effective July 1, 2023.

Here

"Engage New People Grant" Available

The Upper New York New Faith Communities' Team is excited to announce the “Engage New People Grant” to benefit local churches in the Upper New York Conference that are working to Engage New People not already in their church/ministry. New Faith Communities Conference-wide purpose is to reach people outside the Church in new and contextual ways.

Grants will be available up to $2,500 to help local churches and ministries. Grant applications are accepted on a rolling basis in 2023. Churches and ministries may apply for up to $2,500 during one calendar year. Please expect 60 days to review your application.

Click here to apply for the “Engage New People Grant.”

Upon completing the application, the New Faith Communities' team will reach out to the pastor/lead planter of the church and/or contact person listed to confirm your submission.

SAFE SANCTUARIES TRAINING SCHEDULE

Schedule

Wesley Heritage Tour 2024

Join Pastor Brett Johnson on the trip of a lifetime to visit John and Charles Wesley’s homeland of England. We will be visiting sites of great importance to United Methodists, including the Wesleys’ hometown of Epworth, Oxford, Bristol, and worship in the Wesley Chapel in London.

We will also be stopping at Stonehenge and Stratford-on-Avon, the birthplace of William Shakespeare, and St Paul’s Cathedral. Tour dates are July 13-22, 2024. Please use the following link to register: https://portal.myfaithjourneys.com/ and use group code 24002.

Contact Rev. Brett Johnson, pastor.brett.johnson@gmail.com, with any questions.