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General policy: GCM GCM desires to help employees grow in their knowledge, skills, and character. Employees are encouraged to pursue educational opportunities that will enhance their job performance and improve their ministry capabilities.

3.8.a Required Education

GCM will generally reimburse GCM employees for the tuition costs of attending educational activities where the employee’s attendance is required by GCM. Such reimbursements may be excludable from the employee’s taxable income for federal income tax purposes. (Employees should consult with their tax advisor regarding proper tax reporting and treatment of such reimbursement.) The employee’s supervisor or GCM Missionary Resources will notify the employee when attendance at such educational activities is required. Employees should make arrangements with their supervisor for attending such activities.

3.8.b Elective Education: Ministry Related 

GCM seeks to provide reasonable opportunities for eligible employees to participate in certain elective educational opportunities that are closely related to the employee’s ministry with GCM. GCM will reimburse eligible employees for certain expenses of approved ministry related education, subject to certain limitations and conditions established by GCM, up to a maximum of $5,250 per calendar year. (Employees should consult with their tax advisor regarding proper tax treatment and reporting of such reimbursement.)

Eligible employees include employees working full-time or part-time/salaried 30, 25 or 20 hours/week.

To qualify for such assistance, an employee must have been employed for at least 1 year and obtain prior approval for the specific educational program (including courses to be taken and weekly time allocations) from the employee’s supervisor and Missionary Resources. To obtain such approval, the employee must complete the Education Approval Form (obtained from StaffNet web-site in the Payroll Forms section), submit the completed form to their supervisor for approval and signature, and then submit the signed form to Missionary Resources for final approval. The form, signed by the employee and supervisor, must be received by Missionary Resources prior to the start of the specific educational program for which approval is sought. Missionary Resources will notify the employee if and when approval is given. For further information about this program, please contact a member of  Missionary Resources.

3.8.b.1 Procedures for Elective Education

1. 1. Education benefits are subject to the availability of funds in the ministry account for which the employee is responsible. Funds to cover educational expenses are intended to be generated through donor contributions and are above and beyond those required to fulfill regular compensation and benefit costs. The opportunity to receive reimbursements for education is after the course has been successfully completed (or, for semester programs, after each semester has been successfully completed) and in accordance with GCM’s accountable reimbursement policies.   
   2. Education is limited to forms of instruction or training that improves or develops the ministry or job capabilities of an individual and requires prior approval from Missionary Resources.    
   3. Items that are eligible for non-taxable reimbursement include tuition, fees and similar payments, books, supplies, equipment (except supplies and equipment that the employee retains). Items eligible for taxable reimbursement include transportation, meals, and lodging.   
   4. The employee must complete the educational event in order to be eligible for reimbursement under this policy. Employees also must receive a grade of C or better, or its equivalent, to qualify.   
   5. Upon successful completion of the education, employees must complete the Expense Reimbursement Request Form found on Staff.net and send it to the GCM Finance Department, along with the transcript, supporting receipts, and a copy of the Education Approval Form approved by GCM.   
   6. Contingent upon supervisor and Missionary Resources approval, time spent in class or directly receiving education may be counted as work time. In addition:
      1. Time spent studying, staff may count up to 15% of their approved employment status work hours (based on the current, approved Support Goal Calculator on file with MR) as paid work time.
      2. Time spent traveling to the educational site, or other time related to the education is considered personal (non-work) time.
      3. In all cases, at a minimum, over the course of a year, an overall majority of an employee’s work time must be spent in ministry activities that are non-education related.   
   7. Dual payments of benefits are barred. Students receiving scholarships or federal aid may not also apply for plan benefits for the amount they receive from other institutions or sources.   
   8. Plan benefits will not be paid to employees who resign or are terminated from employment during the course of study. Plan benefits may result in a repayment to GCM if certain prearranged conditions are not upheld as agreed upon as terms of reimbursed education.   
   9. Plan benefits must be repaid if the employee exits employment sooner than 6 months after completing a class.   
   10. GCM reserves the right to alter, suspend, or eliminate this program at any time, without advance notice.
   11. This benefit is available only for those working 20 or more hours per week and at the following levels (based on the $5,250 benefit): Full-time at 100%, 30 hours/week at 75% and 20-25 hours at 50%.
   12. If an employee changes status in hours during the course of the educational activity:
       1. The employee will receive the benefit based on the Employment Status at the start of the activity if the change in status results in a higher number of hours worked.  If the change in status lowers the level of hours worked, the benefit will be based on the new Employment Status.  (For example, a 30 hour/week employee at the beginning of an educational activity increase his/her employment status to full-time before completion of the activity.  That employee would receive 75% of the benefit.  Alternatively, if the employee dropped his/her employment status to 20 hours/week, the benefit would be 50%. 

3.8.c Elective Education: Non-Ministry Related 

Education that is determined by GCM to not develop or improve the ministry capabilities of an employee will be considered personal education. Such education must be taken on the employee’s personal time and must not interfere with accomplishing work duties. Such education is not eligible for reimbursement. GCM reserves the right, in its sole discretion, to make the determination of whether an educational event is ministry or non-ministry related.