[et_pb_section fb_built=”1″ admin_label=”Hero” _builder_version=”4.27.0″ use_background_color_gradient=”on” background_color_gradient_type=”circular” background_color_gradient_direction_radial=”top left” background_color_gradient_stops=”#210b00 10%|rgba(33,25,21,0) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#210b00″ background_color_gradient_start_position=”10%” background_color_gradient_end=”rgba(33,25,21,0)” background_image=”https:\/\/www.prcli.org\/staging\/3075\/wp-content\/uploads\/2024\/08\/project-primary-image-25.png” custom_padding=”53px|0|53px||true|false” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][et_pb_row _builder_version=”4.27.0″ min_height=”300px” custom_padding=”29px|0px|27px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”|700|||||||” text_text_color=”#FFFFFF” header_font=”|600|||||||” header_6_text_color=”#FFFFFF” custom_margin=”18px|||||” global_colors_info=”{}”]<\/p>\n
Stewardship and Finance<\/p>\n
[\/et_pb_text][et_pb_heading title=”Navigating the Maze of the Unique Compensation and Tax Aspects of Ministers” _builder_version=”4.27.0″ _module_preset=”default” title_font=”–et_global_heading_font|800||on|||||” title_text_color=”#FFFFFF” custom_margin=”-15px|||||” global_colors_info=”{}”][\/et_pb_heading][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_text_color=”#FFFFFF” text_font_size=”16px” header_text_color=”#FFFFFF” custom_margin=”-18px|||||” global_colors_info=”{}”]<\/p>\n
Ministers are granted several privileges within the rules of compensation and payroll. Navigating these rules is often difficult due to the various complexities. <\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”https:\/\/zoom.us\/webinar\/register\/WN_srrkNjHhT_CPx051QpBjLQ#\/registration” button_text=”Watch the Webinar” _builder_version=”4.27.0″ _module_preset=”default” custom_button=”on” button_text_color=”#E09900″ global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Webinar Description” _builder_version=”4.26.0″ global_colors_info=”{}”][et_pb_row column_structure=”2_5,3_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”2_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”About the Webinar” _builder_version=”4.26.0″ _module_preset=”default” title_level=”h2″ title_font=”–et_global_heading_font|600|||||||” title_text_color=”#E09900″ global_colors_info=”{}”][\/et_pb_heading][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”–et_global_body_font||||||||” text_text_color=”#000000″ global_colors_info=”{}”]<\/p>\n Ministers are granted several privileges within the rules of compensation and payroll. Navigating these rules is often difficult due to the various complexities. From considerations regarding housing allowance or the use of parsonages, to the way ministers pay their taxes, every aspect of a minister\u2019s compensation package requires special consideration. These complexities make it difficult for churches, ministries and ministers to understand how everything works together and how to determine how best to comply with all the rules and achieve the greatest tax advantages. This session will review all of these unique areas and provide guidance in working through the maze of questions surrounding ministerial compensation and tax issues.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_5,3_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”2_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”About the Presenter” _builder_version=”4.26.0″ _module_preset=”default” title_level=”h2″ title_font=”–et_global_heading_font|600|||||||” title_text_color=”#E09900″ global_colors_info=”{}”][\/et_pb_heading][et_pb_image _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.26.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”–et_global_body_font||||||||” text_text_color=”#000000″ custom_padding=”||49px|||” global_colors_info=”{}”]<\/p>\n Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. For more than 30 years, she has focused her practice on churches and other nonprofit organizations. She has assisted in the representation of several large case IRS exams as well as other IRS examinations of smaller organizations. Elaine currently devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. Elaine holds a Bachelor of Business Administration in Accountancy and Information Systems from the University of Texas of the Permian Basin. She is the sole shareholder of the CPA firm of Sommerville & Associates, P.C. Located in Arlington, Texas; the firm employees 10 staff members who provide tax and consulting services to over 300 churches and nonprofit organizations. She is a regular speaker for the Texas Society of CPAs, The Church Network, the Houston Church Coop, and is an instructor for the American Institute for Certified Public Accountants (AICPA). She is a contributing author to the Thomson Reuters\/PPC\u2019s Nonprofit Tax and Governance Guide and Form 990 Deskbook. She is a member of the AICPA, the Texas Society of CPAs, and The Church Network.<\/span><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Related Projects” _builder_version=”4.26.0″ background_color=”#f25b3a” custom_padding=”20px|0px|20px|0px|true|false” animation_style=”slide” animation_direction=”bottom” global_colors_info=”{}”][et_pb_row _builder_version=”4.26.0″ global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.26.0″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_heading title=”Related Resources” _builder_version=”4.26.0″ _module_preset=”default” title_font=”|||||on|||” title_text_color=”#FFFFFF” global_colors_info=”{}”][\/et_pb_heading][et_pb_portfolio fullwidth=”off” include_categories=”697″ show_categories=”off” _builder_version=”4.27.0″ _module_preset=”default” title_level=”h3″ title_font=”–et_global_heading_font||||||||” title_text_color=”#FFFFFF” title_font_size=”16px” title_line_height=”1.6em” border_color_all=”RGBA(255,255,255,0)” border_style_all=”none” global_colors_info=”{}”][\/et_pb_portfolio][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Contact Banner” _builder_version=”4.26.0″ use_background_color_gradient=”on” background_color_gradient_type=”circular” background_color_gradient_direction_radial=”top right” background_color_gradient_stops=”#210b00 10%|rgba(33,25,21,0) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#210b00″ background_color_gradient_start_position=”10%” background_color_gradient_end=”rgba(33,25,21,0)” background_image=”https:\/\/www.prcli.org\/staging\/3075\/wp-content\/uploads\/2024\/07\/Youth-Love.png” custom_padding=”100px||100px||true|false” global_colors_info=”{}”][et_pb_row column_structure=”3_5,1_5,1_5″ _builder_version=”4.26.0″ global_colors_info=”{}”][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_heading title=”Contact Us So We Can Help You Today!” _builder_version=”4.26.0″ _module_preset=”default” title_font=”|||||on|||” title_text_color=”#FFFFFF” global_colors_info=”{}”][\/et_pb_heading][et_pb_contact_form captcha=”off” module_id=”et_pb_contact_form_1″ _builder_version=”4.26.0″ form_field_background_color=”rgba(0,0,0,0)” form_field_text_color=”#ffffff” form_field_font=”Open Sans||||||||” form_field_font_size=”16px” form_field_line_height=”2em” custom_button=”on” button_text_size=”16px” button_text_color=”#ffffff” button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”1px” button_font=”Roboto|700||on|||||” button_use_icon=”off” border_width_all=”2px” border_color_all=”rgba(255,255,255,0.4)” form_background_color=”rgba(0,0,0,0)” global_colors_info=”{}”][et_pb_contact_field field_id=”Name” field_title=”Name” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Email” field_title=”Email Address” field_type=”email” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][et_pb_contact_field field_id=”Message” field_title=”Message” field_type=”text” fullwidth_field=”on” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_contact_field][\/et_pb_contact_form][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”West Islip” use_icon=”on” font_icon=”||divi||400″ icon_color=”#ffffff” icon_placement=”left” content_max_width=”1100px” _builder_version=”4.26.0″ header_font=”|800||on|||||” header_font_size=”16px” header_letter_spacing=”0.5px” header_line_height=”1.7em” body_font=”Open Sans||||||||” body_line_height=”2em” background_layout=”dark” locked=”off” global_colors_info=”{}”]<\/p>\n 109 Udall Road, West Islip, NY 11795<\/p>\n