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The new Reimbursement and Expense Recovery Bonus Policy and Standard are effective beginning January 1, 2023. The Reimbursement and Expense Recovery Bonus Standard and Policy apply to all expenses incurred beginning January 1, 2023. Any expenses incurred in 2022 (even if submitted in 2023) will follow our previous policies and use the previous year's forms. Please Please watch the Reimburse and Expense Recovery introductory video to help understand the key changes to the previous standards and general details the tutorial video on how to use the new expense submission request forms. to Download & Submit our new Expense Submission Forms. |
Standard Name: | Reimbursement and Expense Recovery Bonus Standard |
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Relevant Policies: | Reimbursement and Expense Recovery Bonus Policy |
Relevant Forms: | Expense Submission Forms (Available January 2023) |
Creation Date: | December 2022 |
Last Revision Date: |
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- Recurring Expenses - Ministry Expense (ME) Bonus, Monthly Phone Service
- Technology
- Travel and Events
- Office Expenses
- Other Ministry Expenses - Equipment, Continuing Education, Gifts, etc.
- International Worker Expenses
- Licensed Counselor Expenses - For those who serve as a licensed counselor
- Coaching, Counseling, and Spiritual Direction
General Standards
Anchor Stewardship Stewardship
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Current approved Expense Submission Request Forms are required for expense submission.
Expense Advances, primarily relating to large, expected travel expenditures, will be considered on a case-by-case basis. International Expense Allowance is available to International workers for expenses not eligible for inclusion on the International Expense Submission Form and not included in their monthly salary. The amount can be received before the expense purchase, as receipts are not used for requesting the amount. Moving Allowance is available to U.S.-based employees incurring moving costs for moving from one ministry location to another Exception Requests are available for submission in the event of a denied submission or to request special exceptions to the Standard Grants are available for expenses related directly to a project fund. The full grant process involves submitting a grant request and following the Board's policy on grant reporting Per Diem (U.S.) & Per Diem (International) is available to use for travel expenses incurred during longer periods of travel (5 days or more) Support Goal- support goal submission is specific to program teams. Please reach out to the appropriate program liaison for assistance With each expense submitted on the relevant form, there should be:
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For all Reimbursements and ERBs, requests must be received within 60 days after the end of the month in which the expense is incurred. An expense is incurred when an item is purchased, or , in the case of pre-payment for travel, when the travel actually occurs, as long as both the payment date and travel date are listed on the receipt for documentation.
Reimbursements submitted in the third month (61-90 days after the end of the month in which the expenses were incurred) are considered late, and are eligible for recovery as an Expense Recovery Bonus (ERB), in which the total amount of the submission will be considered taxable wages.
Reimbursements submitted more than 90 days following the end of the month in which the expenses were incurred are not eligible for recovery. An exception request may be submitted for consideration for the expired reimbursement to be recovered as an ERB with tax implications.
Late submissions that require an exception request are not guaranteed to be approved and will be considered on a case-by-case basis. The late expense submission Late submissions are not guaranteed to be approved and will be considered case-by-case. The late expense submission must include a valid reason for the late submission and supervisor approval.
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Please reference the table below for the current submission timeframe.
Month in which expense was incurred | March 2024 (and previous months) | April 2024 | May 2024 | June 2024 | July 2024 |
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Status of submission | Submission is considered late. | Submission is considered late. | Submission is currently on-time. | Submission is currently on-time. | Submission is currently on-time. |
Next steps for expense recovery |
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Please review the table below for more details on the timing of receiving Reimbursement/bonus funds based on the submission date.
AnchorPayment Dates Payment Dates
Payment Dates | |
Payment Dates |
Payment Dates
Expense Incurred... | Reimbursement Submitted |
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by... | Paid to |
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the Bank Account of Field Staff |
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by... |
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Anytime in the previous month. | The 1st to 15th of the current month. | The last business day of |
the current month. | ||
Anytime in the previous month. | The 16th to 31st of the current month. | The 20th of the following month or the preceding business day if the 20th falls on a weekend or holiday. |
Anytime in the current month. | The 1st to 31st of the current month. |
The 20th of |
the following month or the preceding business day if the 20th falls on a weekend or holiday. |
Expense Recovery Bonus (ERB) Submitted By... | Paid to the Bank Account of Field Staff By... |
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Last day of the month. | Payment included in the following month's paycheck. |
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Expenses from prior months that are correctly submitted by the 15th of each month, will be paid by the end of that same month, pending funding in the MTD account. When submitting reimbursements for expenses incurred in the current month, please note that these expenses may not be paid until the following month, in order to abide by IRS requirements regarding order-of-pay. |
Anchor Anchor
Review Review
Review | |
Review |
Submission Review and Approval
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Back Pay for ERBs
If funds are not available to pay an ERB, Reliant will short-check those ERBs and include them with back pay following Reliant's approved order of pay. In the order of pay, If funds are not available to pay an ERB, Reliant will short-check those ERBs and include them with back pay following Reliant's approved order of pay. In the order of expense submission pay, Expense Recovery Bonuses take precedence over Reimbursements per IRS requirements. Back pay is eligible for compensation/payment during the year it is incurred, plus two additional years. For example, if an ERB was submitted in March 2019 and the funding source lacks sufficient funds to pay it, the back pay resulting from the ERB is eligible to be paid until December 31, 2021.
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Exiting Employment with Unpaid Reimbursements If a field staff is exiting employment and has reached his/her final month of payroll without receiving enough funds to cover the total amount of a submitted reimbursement fully, Reliant will automatically reimburse a portion (based on available funds) of the submitted reimbursement without the field staff needing to submit a request for partial payment of the reimbursement.
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Reliant will pay approved Reimbursements and ERBs following Reliant's Order of Pay. While Order of Pay considers a variety of additional payroll-related elements, expense submissions follow this order:
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It is Reliant's intention that the ERB will eventually be routed through our payroll process (as shown below). However, Reliant has not fully integrated our processes into the new system. Therefore, the explanation for the expense submission order of pay below is what we expect to occur soon once the process has been integrated. Until then, the ERBs will remain in the Reimbursement category and follow the current order of pay for Reimbursements and Back Reimbursements, respectively. |
- Current ERB
- Back Pay (if applicable), including any previously submitted ERB waiting for funding, as long as the ERB remains eligible for Back Pay (See Back Pay for ERB above for
- Current ERB
- Back Pay (if applicable), including any previously submitted ERB waiting for funding, as long as the bonus remains eligible for Back Pay (See Back Pay for ERB above for more detail)
- Back Reimbursements (formerly known as cabinet expenses), meaning unpaid Reimbursements waiting for funding and paid in the order they were received, as long as the Back Reimbursements remain eligible for Reimbursement (See Back Reimbursements above for more detail)
- Current Reimbursement (Again, reimbursements are paid in the order they are received)
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Upon review of expense submissions, Reliant may remove or deny expenses or return submitted expense forms for various reasons. Explanations for the return or denial of submitted expenses can be found in Google in Google comments within the Google file, the Reliant email of field staff, or StaffNetthe reimbursement notes section of Toolbox. Field staff are responsible for checking their Reliant email and Staffnet for Toolbox for reimbursement notes and initiating with Reliant if there are questions about those notes. Reliant will notify field staff via email or Google Drive comments if a form is entirely denied.
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Reliant requires that itemized receipts for expenses greater than $75 must be submitted* along with the appropriate form. *The only exception to the $75 limit is that a receipt is always needed for all hotel/lodging, regardless of the amount requested for reimbursement. Receipts should be uploaded into a google folder and linked to the submission form. See Expense Receipt Google Folder for instructions.
Receipts must include the following itemized details:
- What was purchased
- Total amount paid
- Date
- Name of the company (or person) that was paid
- Name of field staff (if only if applicable, such as for a flight, hotel, rental car, etc.)
- If there are multiple types of expenses on one receipt then the expenses should be separated by category on the expense submission form. If the amount that is being submitted on the expense form is less than the amount for the item listed on the receipt that is submitted, please add a note to the top of the receipt explaining why the request for submission is a different amount.
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Family Expenses Travel, event/conference/training, and meal expenses related to a Reliant employee's immediate family members (i.e., spouses that are not also a Reliant employee/associate and/or children) that coincide with a field staff's job or ministry may be eligible for recovery, typically only as an ERB. When submitting an expense for a non-employed/non-associate spouse or child(ren) on an expense submission form, subtract those family expenses from any other costs on the receipt and enter those family expenses as a separate expense line on the form. Follow the drop-down instructions on the form to select "YES" that the expense is for a non-employed/non-associate spouse or children.
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Project Fund Expenses In addition to individual MTD accounts, Reliant also manages funds for ministries, non-profits, and churches. When Project fund expense submissions require approval by a designated authorized signer for the fund. When an expense is not directly related to a field staff's specific job role but is more closely aligned to a project or ministry, a project fund Reimbursement expenses can be submitted using the Project Fund Expense Submission Form. Reimbursements from a project require all the same documentation as those from an MTD account and are processed according to the same submission deadlines. Project fund reimbursements also require approval by a designated signer for the fund. These types of Reimbursements are paid directly from the project fund based on available funds and the order in which they were received. The MTD account balance the field staff is responsible for does not incur the expense for these reimbursed costs (therefore, the order of pay from the MTD account does not apply), so it is possible for an employee who has back pay and back Reimbursements to receive payment for a Reimbursement that was submitted to be paid from a project fund. Reliant pays project fund Reimbursements if there are available funds in the project fund. A project fund can accumulate back Reimbursements. If an expense submitted through a project fund will be owned, stored, and considered solely the property of the church/ministry (with no personal usage by the individual submitting the request), then the expenses are attributable to the church/ministry, which is not taxed for expenses that are usually fully or partially taxed to the field staff MTD fund. If an expense is not for an item that will be considered the sole property of the church/ministry, then a field staff can still specify that the project fund (rather than an MTD account) should be the source of funds for a Reimbursement or ERB. In the case of an ERB, the taxable expenditure (including expenses with a partial taxable component) is processed similarly to ERBs funded through MTD accounts. The ERB for project funds can only be routed through a paid employee's payroll; therefore, Reliant associates may not request an expense recovery using a project fund for payment for any taxable expenditures.
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Expense Category | Summary of Allowable Costs | Key Details | ||||||||||||||||||||||
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Mobile Phone Device | $1,000 max limit to purchase a phone Only eligible once every two years Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB (*International workers see International Worker Expenses for sat phone) |
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Apps | One-time purchases and subscriptions for apps directly relevant to field workers' job responsibilities are allowed. |
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Computers & Computer Equipment | Computers (desktop/laptop/tablet), computer equipment (e.g., monitors, printers, hard drives), and warranties, to the extent they are required to perform ministry responsibilities. Each type of item above is only eligible once every three years 75% nontaxable Reimbursement and 25% taxable ERB. |
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Software | One-time outright purchases of software: Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB. Only eligible once every three years per software type Monthly Software subscriptions are 100% nontaxable (*International workers see International Worker Expenses for VPN) |
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Equipment | Sound/lighting/projection equipment, musical instruments, and other types of equipment, to the extent they are required to perform ministry responsibilities. Recoverable as 75% nontaxable Reimbursement and 25% taxable ERB.
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Website Hosting & Email Distribution | Website hosting services or email distribution services that are directly related to the worker's ministry role |
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Media Downloads | Media downloads such as books, digital photos, graphics, etc., and other resources required for ministry-role. |
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Travel and Events
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Hotel/Lodging | Up to $250/night for ministry trips Per Diem for lodging (U.S. Per Diem and International Per Diem) is available upon request for field workers traveling for their Reliant role for a period of 15 or more days. |
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Flight | Airfare Baggage fees (for transportation of luggage) Seat upgrades, if required as a reasonable accommodation. TSA pre-check or CLEAR, if the service is used for ministry-related travel 3 or more times per year. |
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Rental Car/Borrowed Car |
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Mileage/Carpooling | Mileage for necessary ministry-related trips in excess of 50 miles each way (less than 50 are included in the support goal bonus) from the starting ministry location. (*International workers see International Worker Expenses) |
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Parking & Tolls | Parking costs of more than $10 when conducting ministry work in a location that is not the local place of work. Parking costs incurred during travel (airport parking costs, hotel or conference center parking, etc.) Tolls when traveling on a ministry trip.
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Other Transportation | Taxi, bus, rideshare, train, water transportation, etc., when traveling on a ministry trip |
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Covid Testing | Mandated testing for COVID in order to travel |
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Visa and Passport | Mandatory fees paid to regulatory agencies and governing bodies (*International workers see International Worker Expenses)
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Vaccinations and Immunizations (short-term international trips) | Vaccinations and immunizations required for international travel (taxable ERB) (*International workers see International Worker Expenses) Certain medications required for international short-term travel related to mission trips are reimbursable |
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Meals During Travel | Meals during ministry trips Per Diem for meals during travel (U.S. Per Diem and International Per Diem) is available upon request for field workers traveling for their Reliant role for a period of 5 or more days. |
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Internet Access During Travel | Charges for internet and email fees while traveling for ministry purposes. (*International workers see International Worker Expenses) |
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Travel Insurance |
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Weddings and Funerals | If the criteria (under Key Details) for the wedding/funeral are met, then airfare, mileage, lodging, rental cars, meals, and other travel-related expenses, etc., can be reimbursed. |
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Event/Conferences/Training Fees | As a general rule, most events, conferences, and training fees are reimbursable as long as the field workers substantiate why attendance was necessary for their current ministry job responsibilities. |
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Mission and Outreach Trips | The fee(s) for the Mission and Outreach Trip are reimbursable. |
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Spiritual and Ministry Planning Retreats | Spiritual and Ministry Planning Retreats are intended to be dedicated, focused, and intentional times of immersion in the Word, prayer, and/or ministry preparationplanning and preparation. Costs associated with the retreats may be reimbursed with pre-approval on a Personal Development Plan. |
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Event Facility Rental | For rental facilities related to events: Room rental for an event, park shelter rental, etc. (Typically reimbursed through a project fund.) |
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Expense Category | Summary of Allowable Costs | Key Details | ||||||||||||||||||||||||||||||||
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Furniture (ministry gathering/small and large groups) | To the extent the furniture is required to perform ministry responsibilities related to ministry gatherings (such as small/large group indoor or outdoor meetings and events), recoverable as 75% nontaxable Reimbursement and 25% taxable ERB. |
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Meals/Groceries (not associated with travel)
| Meals for ministry contacts, donors, and group events Groceries for prepared meals for ministry purposes One-time special event/celebration meals with co-workers that are out of the ordinary can be submitted
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Books | Books that are ministry-related (they do not need to be religious in nature). |
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Continuing education courses Course-related books Associated Fees Some other continuing education-related expenses can be recovered through an Expense Recovery Bonus, such as school-required health checks and immunizations and related travel costs associated with continuing education. |
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Counseling | Counseling is not eligible for reimbursement or ERB. Certain expenses relating to counseling, coaching, and spiritual direction may be eligible for recovery through either a standard reimbursement, or an Expense Recovery Bonus, with tax implications. Please reference this section for specific details. (*International workers see International Worker Expenses) |
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Gifts
| Gifts from field workers are reimbursable, assuming:
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Gift Cards | A gift card given by a Reliant employee to donors may be reimbursed with a valid ministry purpose, but annual limits for giving (see "Gifts" above) apply. As a Standard, Reliant does not allow field staff to give gift cards to other field staff (employee or associate). |
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Moving Costs | Moving costs are not submitted through expense submission. (*International workers see International Worker Expenses) A moving allowance is available for moving costs incurred while moving from one U.S. ministry location to another U.S. ministry location. |
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Professional Fees | Professional fees paid to companies, agencies, or individuals for services necessary to conduct ministry are reimbursable. Professional fees include coaching, designers, photographers, videographers, etc. (*International workers see International Worker Expenses) |
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Phone Calling Card/Prepaid Phone | Phone expenses (unrelated to cell phones or landline costs) used for rare situations that require a prepayment or phone card to perform ministry duties. | |||||||||||||||||||||||||||||||||
Recreation/Activities | Use discretion when submitting requests for reimbursement of recreation/activity expenses. The recreation/activity needs to have a valid ministry purpose related to the field staff role and must follow the Standard for reasonable, necessary, etc. A recreation/activity for the purpose of general fellowship would not qualify as a clear ministry purpose. Please see the key details for specific expenses that do not qualify for expense submission.
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Subscriptions and Dues |
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Supplies | Due to the different job responsibilities of Reliant employees, the types of supplies used for ministry purposes are vast and varying. It is the field worker's responsibility to use discretion when purchasing supplies to ensure the items are truly reasonable and necessary for ministry expenses. |
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Tax Consulting | Only those U.S. Reliant employees who are ordained/commissioned ministers are eligible and can only be recovered through an ERB. (*International workers see International Worker Expenses) |
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(Relevant Only to International Field Workers) For secure locations, use Secure Lexicon when entering ministry purposes on the expense submission form.
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Bank Fees | Bank fees such as ATM fees, wire fees, and international transaction (credit card) fees are reimbursable if incurred by International field workers as they travel back to the US or to other countries for ministry purposes. Or if they are incurred in situations where the safety of a Reliant International worker is a concern or in which local banking options are either not allowable or unadvisable (e.g., due to the secure nature of their ministry role.) |
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Counseling | Certain expenses relating to counseling, coaching, and spiritual direction may be eligible for recovery through either a standard reimbursement, or an Expense Recovery Bonus, with tax implications. Please reference this section for specific details. AdditionallyCounseling is not eligible for reimbursement or ERB. However, there is a counseling allowance available to International workers (See International Expense Allowances) In the event of an international crisis, International field workers may qualify to receive crisis counseling for a pre-approved duration paid for by Reliant. |
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Crisis Preparation | Supply items needed for crisis preparation (items to carry while traveling, go bag, vehicle supply bag, etc.) | ||||||||||||||||||||||||||||
Global Communication |
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Immigration Fees | Mandatory fees paid to regulatory agencies and governing bodies.
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Immunizations, Vaccinations | To the extent not covered by Reliant health plans, pre-field physicals, vaccinations, and immunizations (including oral vaccinations with a prescription) required for international placement or internship can be recovered through an ERB. |
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International Mileage | Mileage for necessary ministry-related trips in excess of 50 miles each way (less than 50 are included in the support goal bonus) is reimbursable. When the cost of operating a motor vehicle in the international field worker's country of ministry exceeds that of the United States, the International field worker may submit ministry-related mileage at a rate that exceeds the United States IRS’s approved mileage reimbursement rate to be recovered through an ERB. |
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International Wardrobe | For International employees moving to a new International location, Reliant allows for a max limit of $500 ERB per employee to cover costs for clothing and apparel needed for a new wardrobe related to the change of culture and/ or climate associated with a new international location. | ||||||||||||||||||||||||||||
Legal Fees |
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Moving, Vehicle, Hardship, etc. | There is a specific International Expense Allowance designed to recover personal expenses for International workers that are not eligible for submission on the International Expense Submission Form such as moving, vehicle, and expenses related to hardship. |
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Training and Development | For International workers pre-field readiness and training, debriefing, security training, webinars, etc. |
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Professional Fees |
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Storage Fees | Reimbursement may be requested for storage costs for personal items stored in the U.S. while the worker serves at an international assignment when connected to an international move. |
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Counselor Supervision Fees | Available for counselors who require someone to supervise their counseling as part of a mentor/training program. |
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Counselor Dues and Subscriptions | For those counselors who have dues or fees for professional counseling organizations that provide support, resources, and/or training for licensed professional counselors. |
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Counselor Liability Coverage | For those counselors who desire additional liability coverage. |
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Coaching, Counseling, and Spiritual Direction Expenses
(Relevant to all Reliant Field Workers)
Reliant acknowledges the need for field employees to have access to resources that help them thrive in the context of their ministries. Among the variety of resources that are available to employees, we want to highlight the proper paths one should consider when seeking to recover expenses related to coaching, counseling, and spiritual direction.
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For coaching, counseling, and spiritual direction expenses, employees must submit a detailed receipt from the service provider that includes the provider's name, date of service, and the applicable charges. When submitting, a description of how the session's content applies to the worker's job description must be included in the form. |
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Coaching | Reliant field workers often seek outside instruction for ongoing ministry and development in their role. These may be temporary, such as during a sabbatical or role transition, or ongoing and should be discussed with one's local supervisor or program team to confirm the coaching is necessary for maintaining and improving skills needed for the worker's role. Expenses related to coaching, as described above, are considered professional fees and can be recovered non-taxably through the standard reimbursement submission process. |
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Counseling | Personal counseling (counseling concerning issues and needs not related to one's role with Reliant) is not eligible for expense recovery via a reimbursement for ERB. Short-term personal counseling is available through Reliant's Employee Assistance Program. Additionally, employees who are enrolled in Reliant's insurance are welcome to cover counseling expenses through HSA funds. Personal development needs that are related to or impact an employee's role with Reliant, that have been recommended, required, or approved by one's local supervisor or program team are now recoverable through an ERB, with tax implications. These can include expenses related to professional counseling, biblical counseling, spiritual direction, marriage counseling, and family counseling.
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Spiritual Direction | Expenses relating to spiritual direction that relates directly to one's role with Reliant are now also recoverable through an ERB.
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Personal development refers to activities and efforts that enhance the employee's overall well-being, self-awareness, and personal skills. These can encompass a wide range of activities and may include but is not limited to professional counseling, biblical counseling, spiritual direction, marriage counseling, family counseling, and coaching related to aspects of life outside of the employee's ministry role. As established above, most personal development expenses are not recoverable through a reimbursement or an ERB. Some of these services can be recovered through an ERB with attestation that the service is crucial for the betterment of your professional job description. Professional development focuses on activities and efforts aimed at enhancing the employee's job-related skills, knowledge, and competencies. These are critical for career growth and may include but is not limited to job-related coaching (time/task management, ministry skills, leadership development, transitions, language learning), professional mentorship, debriefs, and pre-launch self-awareness training (International). These coaching expenses can be recovered through a standard non-taxable reimbursement. |