Resources for Congregations

COGO provides congregations with the supportive tools and resources they need. This helping hand gives congregations help with staffing care, pastoral search committees, Church health and growth and so much more. Let’s be better, together!

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“I will instruct you and teach you in the way you should go; I will counsel you and watch over you.” – Psalm 32:8

Finding a Pastor

The search for a new pastor may seem daunting, but the process can be joyful, too. It’s a time to refocus, refresh, and reconnect with God’s vision for your congregation. COGO is committed to helping you by providing guidance, resources, and prayer.

Below are some resources to help guide you through the process.

Pastoral Search Resources:

Steps Used in the Process for Finding a Senior Pastor:

Notify Ohio Ministries of the Church of God of the need for a pastor at movingtogether@cogo.church.
Establish a Pulpit Committee in accordance with the congregation’s bylaws and/or policies. If none exist, the committee of no fewer than 3 and no more than 7 persons shall be appointed by the leadership of the congregation (i.e., Church Council, Elders, Board of Trustees). The team needs to meet 2-4 times a month.
Clarify the assignment responsibilities with the persons selected.
Ratification of the Pulpit Committee by the congregation.
Pulpit Committee meets and organizes; selection of Chair, Vice-Chair, and Secretary.
Develop a prayer ministry for the committee and the candidate.
Appoint a Counseling Pastor (work with COGO or your district credentials chair).
Arrange for interim and pulpit supply. COGO can provide a list of potential interim or pulpit supply. Seek to have an interim in place within 8 to 10 weeks.
Assess the needs of the congregation. COGO can assist you.
Pulpit Committee develops Job Description from the congregational assessments, balancing what the congregation wants with what she needs.
With input from the Trustees or Governing Board, create a financial package to propose. Be flexible so it can be worked out with the new Pastor.
Sources for potential Candidates:
1. Connect with Church of God Ministries to put the position on ATLAS, the private online directory available only to seeking, credentialed Church of God ministers.
2. Send Job description to COGO at movingtogether@cogo.church
3. Resumes may come from the congregation, COGO Ministries, pastors that you seek out, and unsolicited resumes.
Develop criteria for evaluating resumes established from the job description and assessment of the congregation.
Evaluate resumes, matching the needs of the congregation with the gifts and strengths of potential candidates. COGO has assessment tools to help you in this process.
Select the THREE TO FIVE strongest candidates for initial interview. (Are they still looking/interested in your congregation?) All candidates you contact should be kept informed of their status with you.
Check ALL references. Have COGO check on their standing in the ministry and credentials.
Pulpit Committee comes to an agreement on a person to present to the Governing Board.
Perform a Criminal Background and Credit report. COGO Ministries can assist you.
Prepare material on the candidate. Submit the candidate’s name to the Governing Board for approval.
Send name and biographical information to the congregation.
Arrange for Candidating Weekend.
Schedule a Congregational Business Meeting to vote on the candidate. Unless by-laws prohibit, this is best done on the Sunday of the Candidating Weekend.
Inform the candidate and the congregation of the vote.
Plan and execute the Installation of the new pastor.

Financial Information and Forms

Certification Housing

Church Records 101

Record Retention

Remittance Form

Corporation status Business Queries

Minister License Information and Documents

Church & Nonprofit Tax & Financial Guide

10 Biggest Tax Mistakes Made by Congregations

Congregation does not report clergy compensation.
Every congregation is responsible to report clergy taxable compensation to the IRS. A Form W-2 should be used in nearly every instance.

Congregation pays or reimburses for out-of-pocket medical expenses without establishing a proper plan.
The selection and adoption of an appropriate plan by the congregation is the starting point for medical expense reimbursements. Different rules govern flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), and Health Savings Accounts (HSAs).

Congregation makes payments to clergy investment accounts and the payments are treated as tax-free. If a congregation remits contributions under a Section 403(b) or 401(k) plans for clergy, these amounts are generally tax-deferred for clergy. However, payments by a congregation to clergy personal investment accounts are fully taxable and should be reported on Form W-2.

Congregation reimburses clergy personal commuting miles. A congregation may reimburse clergy for congregation-related miles (at a maximum rate of 54 cents per mile for 2016). But a congregation should not reimburse personal commuting miles.

FICA tax is deducted from clergy salary and matched by the congregation. All qualified clergy are subject to self-employment social security tax (using Form SE). A congregation should never withhold FICA-type social security tax from clergy pay and match the amount withheld. FICA-type social security only applies to lay employees.

Congregation reimburses clergy expenses without adequate documentation. Clergy expenses should not be reimbursed by a congregation unless they are adequately documented. The why, who, what, when, and where of expenses should be documented.

Congregation does not formally designate a housing allowance, but treats clergy as having a proper housing allowance. Unless a congregation has formally and prospectively designated a housing allowance for clergy, a housing allowance should not be excluded from clergy Form W-2s.

Congregation distributes benevolence amounts based solely on donor’s designation. Contributions to a general benevolence fund without a donor’s designation of the benevolent recipient generally constitute tax-deductible contributions. However, gifts that are restricted for a particular benevolent recipient are typically not tax deductible.

Congregation acknowledges property gifts and values them for the donor. The donor is always responsible to value any gifts of property (except for certain gifts of autos, boats, or airplanes). A congregation should simply acknowledge a gift of property, identifying the date of the gift and describing the gift without providing valuation data.

Congregation receives a gift of services and receipts the gift with a stated dollar amount. Gifts of services are not tax deductible to the individual who performed the services. While a congregation can express appreciation for gifts of services, receipts should never be issued for them. Published by ECFA; excerpt from Tax and Money Series-Reporting Procedures for Congregations