Issuu

AMN O ce Closed- Thanksgiving November 25-27, 2026

AMN O ce Closed- Christmas December 21-25, 2026

Renew Ministers Wives’ Retreat Panama City, FL February 18-20, 2027

AMN Conference at Montgomery First AG April 19-21, 2027

Kids Camp

May 30-June 19, 2027

Youth Camp

June 21-July 16, 2027

Girls Camp

July 18-21, 2027

General Council in Orlando, FL August 2-6, 2027

Men’s Retreat

September 9-11, 2027

Engage Women’s Retreat September 16-18, 2027

Regional Conference Tour

September 27-October 1, 2027

The Ministers’ Gathering Gatlinburg, TN

ffi

October 11-13, 2027

REV. GREGORY D. KELLEY NETWORK SUPERINTENDENT gkelley@amnag.org

CLARK WHITE, CPA NETWORK SECRETARY-TREASURER

cwhite@amnag.org

TIPS FOR MINISTERS AND CHURCHES IN PREPARING FOR YEAR END The countdown to year end can be hec c and stressful, but this season is also lled with opportuni es that can help our ministers and churches nish the year well and prepare e ec vely for the year ahead. I want to share a list of important considera ons for this me of year and point you to a few trusted resources that can help you and your ministry.

1. Renew your ministry creden als

Renewal season begins November 1st and informa on is being mailed to all of our creden aled ministers to guide you in this process. It is so important to take care of this detail as soon as possible, before the busyness of the holidays. We’ve even o ered some fun incen ves to encourage early renewal! If any of our ac ve ministers have fallen behind on your 2026 nancial commitments to the Network or General Council, there is me to catch up those commitments and renew without any delay.

2. Treat bonuses the right way

Churches blessing their ministers with monetary bonuses (including gi cards) should put these amounts on the minister’s W2. If funds ow from the church, or through the church, to a paid employee for something other than an accountable reimbursement of expenses, it is almost always a taxable event. Please exercise care and seek good counsel in any arrangement of giving to a pastor in an e ort to avoid producing taxable income for them. Make note of the following ps: o Simply calling these gi s something other than a bonus (for example, a “love gi ” or even “benevolence”) does not make such gi s tax free to the minister. o Diver ng a minister’s bonus through their non-employee spouse, as well as other similar strategies, are not IRS-approved workarounds to avoid taxes.

3. Make sure the church gets Form W9 from guest ministers and work vendors

If your church has paid guest ministers and independent contractors for ministry or work performed in 2026, it is a best prac ce to collect Form W9 from these vendors at the me you make the rst payment to them for their services. Form W9 provides informa on on each vendor that will be vital in determining if they are poten ally required to receive Form 1099-NEC (non-employee compensa on) at year end. Please do not assume because a vendor has a name sounding like a business or ministry that Form W9 is not needed. O en, these are in fact sole proprietors or single-member LLCs which may need to receive Form 1099-NEC if they end up mee ng the cumula ve payment threshold (generally $2,000 federal / $1,500 Alabama for 2026, assuming no state income tax was withheld).

4. Set 2027 housing allowances

Under IRS Sec on 107, a minister's housing allowance must be o cially designated by the governing body in wri ng prior to the payment being made. November and December are therefore ideal months for a church board to consider a minister’s request for their 2027 housing allowance. A sample board resolu on containing the proper language is provided here (from another A/G District website): h ps://wnmnetwork.org/resources/sample-housing-allowance-resolu on/ Ministers should use a worksheet to help them calculate their request. There are several good templates for this calcula on. I highly recommend this one: h ps://www.ag nancial.org/resources/form/ministers-housing-worksheet-form

ffi

ti fi

The designa on of housing allowance can only be prospec ve and never retroac ve.

5. Consider salary and wage adjustments for 2027

If your church or ministry is in a posi on to consider raises for ministers and other employees, a good baseline is to consider the current annual in a on rate of 3.7% (from the U.S. Bureau of Labor Sta s cs). A 3.7% increase really only keeps pace in a consumer’s purchasing power. A true raise would be above this percentage. Many churches and ministers ask about a free resource to help determine how salaries and wages compare na onally by posi on. While there are many subscrip on-based salary surveys that are very good, a basic one that is trustworthy and free to use is provided by LifeWay Research (which draws heavily on extensive Southern Bap st Conven on data): h ps://research.lifeway.com/compensa on-data/

6. Plan to accountably reimburse mileage in 2027 at the federal mileage rate

Most ministers do quite a bit of driving personal vehicles for church ministry reasons. Churches should consider reimbursing documented ministry-related mileage (which does not include a minister’s commute between their home and church) at the federally approved rate that is currently $0.76 per mile (since July 1, 2026). The o cial 2027 rate will be released by the IRS in late December. The minister’s mileage logs may be kept on paper or using various electronic apps, as long as documenta on can be provided demonstra ng date, place, and purpose of travel along with miles driven. These reimbursements should be paid monthly to the minister when mileage documenta on is submi ed, providing a tax-free bene t to o set a key ministry-related expense.

7. Communicate the opportunity and rules for year-end giving December is an opportunity not to be missed for churches and ministries! Did you know that 30% of annual charitable giving na onally happens in the month of December? And 10% of annual charitable giving happens just in the last 3 days of December? It is wise to recognize and plan for this opportunity by making giving instruc ons clear and giving pathways easy and accessible. Overcommunicate these opportuni es and make sure your electronic giving pla orms are open 24/7 to allow people a fric onless giving experience while giving is naturally on their minds. It is very important to communicate proac vely to church members not only the di erent ways that can give, but also the deadlines for each way in order to receive 2026 contribu on credit. Generally, these rules are as follows: o Cash, Checks, and Online Giving: Contribu ons count for the 2026 tax year if they are physically delivered, postmarked, or electronically processed on or before December 31, 2026. o Checks in the Mail: A check that is wri en, dated, and properly postmarked by December 31, 2026, counts for 2026—even if the church does not receive or deposit it un l January 2027. o Hand-Delivered Checks: A check handed to the church or dropped in the collec on plate in January 2027 counts for 2027, regardless of the date wri en on the check. o Credit Cards and Online Portals: Online or credit card transac ons must be authorized and processed by 11:59 PM on December 31, 2026, even if the donor does not pay their credit card bill un l 2027.

ti ti

ti ff

ffi

ti fl

ti ti

I pray you have a frui ul ending to 2026. We are here to serve you at the Network!

DIRECTOR:

GINGER KELLEY

As I reflect on this past year, my heart is filled with gratitude for our AWM family. Across our state, you are loving your families, serving your churches, encouraging one another, and faithfully answering God’s call. Whether you are leading, praying, serving behind the scenes, or simply offering a word of encouragement to a sister in Christ, your life is making a difference. I hope you know how loved and appreciated you are! Ladies, we have something special coming up! In February, we are hosting our first ever Ministers’ Wives Retreat . This is an opportunity to step away from the everyday demands, enjoy fellowship with women who understand your journey, be encouraged in your walk with the Lord, and make room for God to minister to your own heart. We would love our ministers’ wives to join us for this special weekend! We have a brand new AWM Facebook page (“Assemblies of God Alabama Women’s Ministries”). Please follow along so you can stay connected and hear about upcoming events!

Merry Christmas !

Montgomery First A/G

$66,375.00

Vincent Revival Center

$25,207.57

Free Life, Creola

$23,333.00

Newton First A/G

$17,970.00

The Island Church, Orange Beach

$12,047.93

Fountain of Life- Saraland

$12,319.90

Phenix City First

$12,958.34

Tuscaloosa First A/G

$10,321.23

Gospel Lighthouse, Semmes

$9,743.72

Crossroads, Albertsville

$8,038.50

Pinedale A/G

$700.00

Convoy of Hope

$500.00

Crossroads A/G - Albertville

$500.00

Montgomery First A/G

$450.00

Tuscaloosa First

$180.00

New Beginninngs A/G

$120.00

El Bethel A/G

$90.00

Fountain of Life Church

$90.00

Dothan First A/G

$80.00

2027 TOUR

SPEAKER/N.TEXAS DYD Phenix City January 6, Wednesday Rally 6:30PM EST @ Phenix City First Evers Capps 334-707-9416

Birmingham/Tuscaloosa Anniston/Sylacauga January 7, Thursday Lunch 11:30AM @ Top Golf, Birmingham Jon Delmark 503-442-8430 Jeffery Williams 256-307-7106 Elijah Glad 256-239-9248 John Hires 205-746-2220

Tennessee Valley/Cullman January 8, Friday Rally 6:30PM @ Hartselle First Andy Oram 256-506-6589 Nick Russell 205-353-7960

Andalusia/Monroeville Demopolis January 9, Saturday Rally 5PM @ Coleman Assembly Ray Bundy 334-406-6721 Andrew Sawyer 251-363-3311 Kevin Lewis 256-504-8679

BEN RUSSELL

Alabama DYD

SPEAKER/LEAD PASTOR Mobile/Baldwin January 10, Sunday Rally 6:30PM @ CenterPointe AG Nathan McKinley 251-510-8782 Daniel Wilson 334-452-0980

Montgomery January 11, Monday Dinner 6:30PM @ Safe Harbor, Prattville Bryan Easterling 205-299-1544 Dothan/Enterprise January 12, Tuesday Dinner 6:30PM @ Newton First Assembly Will Ceaser 334-695-8430 Austin Stephens 334-465-0096

CONTACT THE AYM OFFICE FOR MORE INFO 334.279.7172, ext 401 DYDSEC@AMNAG.ORG

Save the Dates!

Merry Christmas! We wish each of you a blessed holiday season! Kristi and I count it a privilege to serve this Alabama Network. Thank you for your support and love for us. We pray blessings on you and your family this holiday season. "For unto us a child is born, unto us a son is given!" Merry Christmas from the Norris family to yours!

EXECUTIVE OFFICES CLARK WHITE, CPA

334-279-7172 #103

NETWORK SECRETARY-TREASURER

CWHITE@AMNAG.ORG

RENEWAL SEASON IS HERE! Renewal season begins on November 1 and ends on December 31. Since General Council and Alabama Network offices are closed the week of Christmas, our national office advises that all renewals be submitted by December 15. ONLINE ONLY RENEWALS!!! The General Council no longer mails renewal forms to ministers. Instead of receiving a paper renewal in the mail, you must log in beginning November 1, 2026 to complete your minister credential renewal online before the December 31, 2026 deadline. The General Council’s secure login system called AG Accounts will allow you to create a login if you have not already created one. Please see below for helpful tips on creating an account. 1. Please go to https://ministers.ag.org and click on the Log in with Your AG Account button. 2. If you already have an AG Accounts login, enter your email and password, then select Login. 3. If you have not set up an AG Accounts login yet, select Create Account and follow the prompts. When asked “Are you an AG Minister?” click Yes, then enter your AG Account number and zip code. Next, click Add Account Number. 4. Once logged in, you will be able to update your contact information and access other resources such as the General Superintendent’s Value-Added Videos, AG Church Directory, AG Ministers Directory, and more. NOTICE TO ALL MINISTERS REGARDING RENEWAL SEASON and LAPSED CREDENTIALS Failure to renew means that as of January 1 you have lapsed your credentials and you are no longer an Assemblies of God minister. After December 31 there are late fees, and after January 15 you cannot renew. Instead, you must apply for reinstatement at a cost of $100.00. After March 31 a background and credit check must also be done for all reinstatement applications. Any background or credit issues that have arisen since the minister first obtained credentials will have to be addressed according to General Council guidelines before the minister can be reinstated. Finally, lapsing for more than seven years requires all of the above as well as passing all three of the current credential exams in order to be reinstated. Please remember that when ministers holding credentials at the License level allow their credentials to lapse for more than three months, their required two years of holding License credentials before upgrading to Ordained begins all over again at the time their License credentials are reinstated. All credentialed ministers – Certified, Licensed, and Ordained – should remember that lapsing will cost a minister more time, more work, and more money when reinstating. We hope that this information delivered proactively will be beneficial in your understanding of these particular General Council credentialing requirements. Our team at the Network office is grateful for your partnership as we serve the churches and ministers of our wonderful Alabama Fellowship! Blessings to you,

RENEW EARLY! Renew BY NOVEMBER 30 to be entered into a drawing for a $500.00 gift card.

Clark White, CPA Network Secretary-Treasurer

OR … Renew BY DECEMBER 15 to be entered into a drawing for a $250.00 gift card.

WHAT IS THE FINANCIAL COMMITMENT OF A/G MINISTERS TO THE ALABAMA NETWORK? We o en receive ques ons from our ministers about their giving to the Network and General Council based upon their status. These by-laws and related explana ons will provide some clarity, and our o ce is happy to answer any ques ons you may have. ARTICLE VIII. FINANCES Sec on 2 - Obliga ons of Ministers a. All ministers shall be required to remit on a monthly basis 7.5% of their income earned from Gospel ministry and from secular work for the support of the Network general fund.

b. The following excep ons are permi ed: 1. Ministers who receive wages strictly from secular employment and regularly a end a local assembly shall be required to support the local assembly with 5% of their income and shall also be required to support the Network general fund on a monthly basis with 5% of their income. 2. Evangelists shall be required to support the local assembly of which they are a member with 5% of their income and shall also be required to support the Network general fund on a monthly basis with 5% of their income. 3. Financial obliga ons of missionaries, military and industrial chaplains, and na onally RENEWAL SEASON IS NOW OP appointed home missionaries are as outlined in Ar cle VII, Sec on 8c of the General Renewal season has begun and ends on December 31. Since General Counci Council Bylaws.

MINISTERIAL closed the last week of the year, our national officeUPDATES advises that all renewals be s

c. Compliance with the above requirements shall be a prerequisite for membership in the Alabama Ministry Network and for the renewal of creden als of all ac ve ministers. Any Transferred in: minister whose obliga on falls into arrears shall be required to appear before his/her Mark Pearman (O) respec ve Sec onal commi ee at the me of the Sec onal Councils, and his/her creden als We wantup-to-date. to make you aware of a change withFelice the 2025 credential (L) renewal p Procaccio will be withheld un l such me as his/her nancial obliga on is brought

ONLINE ONLY RENE

receiving a paper renewal in the mail, you must log in beginning November 1 K’Lee credential renewal online before the December 31, 2024Reynolds deadline. (C) d. All ordained ministers shall recognize their obliga on to The support our General Council General Council’s secure login system called AG Accounts will allow you to cr headquarters o ce in Spring eld by contribu ng from their thes or asone. an oPlease ering, sum created seethe below for of helpful tips on creating an account.

twenty- ve dollars ($25.00) per month. Licensed ministers shall contribute the sum of twenty 1. Please go to https://ministers.ag.org and click on the Log in with Your AG Acco dollars ($20.00) per month, and cer ed ministers shall contribute the sum of ten dollars 2. If you already have an AG Accounts login, enter your email and password, the Deceased: ($10.00) per month. 3. If you have not set up an AG Accounts login yet, select Create Account and fol

N/A you an AG Minister?” click Yes, then enter your AG Account number and zip code

e. Each minister should accept the responsibility to provide a re rement income 4. Once logged in, you for will himself be able to update your contact information and ac General Superintendent’s Value-Added and his/her family by contribu ng an amount equal to 5% of the minister’s salary to the MBA Videos, AG Church Directory, AG Ministe minister’s account.

Pastoral Changes: Explanatory Note: If a creden aled minister receives any income from ministry, whether regular or irregular, part- me or full- me, or if they serve in a pastoral role in a local church, The Crossing, Theodore Failure to renew means that as of January 1 you have lapsed your credentials an then they are required to remit to the Network o ce on a monthly basis 7.5% of their income of God minister. After December 31 there are late–fees, andPearman after January 15 you Mark from all sources, including secular work. If a creden aled minister receivesat no income at all After March 31 a background and credit reinstatement a cost of $100.00. from ministry, and only receives income from secular work, and reinstatement does not serve in any pastoral applications. Any background or credit issues that have arisen credentials willon have to be addressed to General Council guidelines role in a local church, then they are required to remit to the Network o ce a monthly basis according Evangel Temple, Lane be Finally, lapsing for more than seven years requires all of the above as well a 5% of their income from all sources. Excep ons are only as provided in Paragraph b. In both credential exams in order to be reinstated. Please–remember that when ministers Ronnie Mitchell scenarios, the remainder of the minister’s the should be paid to the local church they a end or level allow their credentials to lapse for more than three months, their requir serve. You may pay your thes by mail, or online at the Alabama Network Website at credentials before upgrading to Ordained begins all over again at the time their L www.amnag.org, or by Text at Text #73256 Message: ADCAG. AllIf credentialed paying online, always enter ministers – Certified, Licensed, and Ordained – should rememb more time, more properly work, and more money when reinstating. your personal name in the memo box to ensure that your the is credited to your account. Ministers who meet the following condi ons: 1) Ministers who are 65 or older, 2) proactively New/Upgraded We hope that this information delivered will be beneficial in your unders receive no regular income from ministry, 3) do not serve as permanent lead pastor, and 4)Please check to Council credentialing requirements. ensure you Creden als:are current i have formally requested and received a ministerial status change to SENIOR RETIRED, such Manda Boothe (C) ministers have no nancial obliga ons to either the General Council or Alabama Ministry RENEW EARLY! Jeremy Love (L) Network. Senior Re red ministers may s ll be volunteer chaplains, or serve without regular Renew your credentials BY NOVEMBER 30 and your name will be remunera on part- me on church sta s, or serve in pulpit supply and as short-term interim Reeves (C) drawingSarah for a $500.00 gift card. pastors for love o erings or honorariums, etc. Please contact the Network o ce with any OR … Renew your credentials BY DECEMBER 15 and your name w ques ons as to your proper status. NOTICE TO ALL MINISTERS REGARDING RENEWAL SEASON and

This will be a blessing to you and to your Alabama Network and N tt

ffi

a drawing for a $250.00 gift card.