Volume LXXXIII, No. 3 • 3rd Trimester 2019 Robertson/Farmer/Hester 2Educational Funds 3Lessons Learned 5Annual Meeting EDUCATIONAL FUNDS 6NOBTS 8 Hawkins Speech 14 Call for Papers 15 Legal Update Available to 16 BCU Scholars 18 BSIR Update 19 IABCU Officers/Board IABCU FACULTY AND 20 Drowning in Red 24 Revenue Enhancing Opportunities ADMINISTRATORS To pursue Doctoral Degrees

Vol. LXXXIII, No. 3

3rd Trimester 2019

Publisher: Ron Ellis, President and Board Chair, IABCU

Managing Editor Ashley Hill, Executive Secretary, IABCU

The Baptist Educator (ISSN 0038-3848) is a news magazine published three times a year for administrators, faculty, staff, trustees and obertson/Farmer/Hester mer term. friends of member schools by the REducational Loan funds International Association of Baptist Colleges designed to assist full-time fac- The loans are to be paid back in and Universities. service at a qualifying Southern POSTMASTER: Send address changes to: ulty or administrators at quali- International Association of Baptist Colleges fying Southern Baptist-related Baptist school at the rate of and Universities (IABCU) $2,000 per academic year. If a educational institutions to P. O. B ox 2 9 3 9 3 5 obtain their doctoral degrees loan recipient ceases to be Birmingham, AL 35229 and postdoctoral study/research employed by a qualifying Send news items to: Southern Baptist educational Executive Secretary are available from the Southern The Baptist Educator Baptist Foundation. institution for any reason or E-mail: [email protected] fails to complete the degree in IABCU Samford University Applicants are required to be five years the loan must be paid P. O. Box 293935 active members of a local back in cash plus interest. Birmingham, AL 35229 Southern Baptist church and Phone: (205) 726-2036 Applications and policies can be An annual subscription to The Baptist they must have been accepted Educator is $10.00 for one printed and two requested by calling Margaret digital issues. in a program of doctoral or postdoctoral study. Professors Cammuse at the Southern “Legal Notes” is designed to provide accurate Baptist Foundation, 615-254- and authoritative information on legal issues fac- and administrators can be ing Baptist-related higher education. It is provid- awarded up to a maximum of 8823 or 800-245-8183. ed with the understanding that the publisher and Deadline for applications is editors are not engaged in rendering legal coun- $10,000 over a five-year period sel. “Legal Notes” is not intended as a substitute with a maximum of $2,000 per April 15 for consideration for for the services of a legal professional. If your the next academic year. institution needs legal counsel, a competent semester and $1,500 per sum- attorney should be consulted.

2 The Baptist Educator COMMENT FROM THE PRESIDENT: Lessons Learned During 40-plus Years with IABCU Related Institutions

Dr. Ron Ellis IABCU Board Chair/President and President, California Baptist University

consider it an honor and sin- a freeway in the growth path of a quality pre-med, music, educa- Icere responsibility to serve as dynamic and diverse major city. tion, business, Christian studies IABCU Chair of the Board and The outstanding faculty and high and art programs at HBU, as well President for the current as an attention to detail term. The vast majority and strong customer ser- of my adult years have vice, combined to set an been spent studying or impressive standard for me serving at Baptist institu- to measure against going tions of higher education, forward. Also of note, HBU dating back to 1974. had an exceptionally high- Since November of that ranked NCAA Division I year, with the exception men’s gymnastics team of just about 58 months that served as a rallying to study or work else- point for campus culture where, the remaining 40- and a marketing tool for plus years have been the institution. I graduated spent with IABCU institu- in 1977, having learned tional members. numerous lessons at HBU.

As I reflect on well-spent In 1980-81, I earned a years in Baptist higher Master’s Degree in education, several notable Educational Administration people and observations with a minor in Church stand out. State Studies at . During this 12- In 1974, I transferred month period I was from a Louisiana public Dr. Ronald. L. Ellis, President exposed to a larger campus university located in a of California Baptist University and research oriented graduate rural town to Houston Baptist and Board Chair/President of program and in my second University. Its young, ambitious, IABCU semester I interned. The intern- vibrant campus was located along

3rd Trimester 2019 3 ship primarily consisted of shad- also was responsible for supply- increase from $11.3M to $351M. owing various offices on cam- ing enrollment/graduation The campus has expanded from pus: fundraising, financial aid, information to the SBC 59.5 acres to 160 acres. Added admissions, physical plant, etc. Education Commission, which academic programs during this produced a very useful annual period include: applied theology, After a few weeks, I met with Dr. report of comparative informa- nursing, engineering, aviation, Wilson Manning, the internship tion for IABCU members. architecture, physician assistant, supervisor, to report on my graphic design, film, biomedical experience. When he asked how I returned to Baylor University science, speech-language pathol- it was going, I replied, “I have in 1987-88 to serve as Associate ogy as well as five doctoral found my calling in life, to be Director of Institutional degrees. In intercollegiate ath- president of a struggling Baptist Research and Testing. The most letics, CBU has transitioned college and lead a turn-around.” notable lesson I learned in this from NAIA to NCAA Division II The internship provided direct role dealt with use of data to aid and now is in year two of a four- observation of organizational in decision-making. Our office year transition to NCAA Division functions and complemented provided research to assist I. Also, we are in the 23rd year my research on church-related Baylor leadership in making of our signature Great colleges. These experiences led decisions about the institution Commission program: me to develop a deeper under- and to better understand stu- International Service Projects standing about making provi- dent profiles, academic program (ISP). This global outreach pro- sion for future growth, timing, competitiveness and markets. gram has grown and expanded and vision, as well as competi- WOW! Powerful tools! to include multiple options, and tiveness as an improvement From 1989-94, I served as recently surpassed 5,000 total motivator. More fantastic participants since its inception. lessons learned! Executive Vice President at then Campbellsville College, now Each of my previous steps at In 1983-87, I served as Registrar University. This was a turn- IABCU-related institutions of and Coordinator of Church around opportunity and during higher education have provided Relations at those five years the enrollment valuable lessons learned that in Pineville, Louisiana. Notably, grew from 765 to 1,235. I gained continue to inform and pay divi- our office was transitioning valuable experience working dends at California Baptist from paper to computers and with 13 direct reports to solve University, which is committed recently had acquired off-the- problems and move nimbly. Our to the Great Commission and shelf software, which frequently team proved very adept at mov- helping our students LIVE required modifying to fit our ing the needle with very little THEIR PURPOSE. policies. This didn’t go so well, new funding. Lesson learned: but the experience prepared me turn-around theory implement- to lead future initiatives to ed on a receptive institution can attempt to better understand have a high impact on enroll- May the Lord continue to bless! the potential trade-offs between ment, quality and job satisfac- existing policies/practices and tion. new software, especially when Ronald Ellis, Ph.D. converting a paper-based opera- 1994 to present: President of tion to a computer-based sys- California Baptist College, now Board Chair/President University. At CBC/CBU we have tem. During this time I wrote IABCU my dissertation. As Registrar, I seen enrollment grow from 808 to 11,045 and the budget

4 The Baptist Educator THINGS TO KNOW ABOUT THE 2020 3 IABCU ANNUAL MEETING llllllll May 31-June 2, 2020 lllllll Registration Open Now lllllll

Our host for Our Hester lec- The conference the 2020 IABCU turer will be Dr. hotel is the his- Annual Meeting Timothy George, toric Battle will be Dr. founding dean of House Hotel. Lonnie Burnett, Beeson Divinity Built in 1908, president of the School at the Battle House University of Samford is one of the Mobile in University in Historic Hotels Mobile, Birmingham, of America. Alabama. Alabama.

3rd Trimester 2019 5 New Orleans Baptist Theological Seminary Elects Jamie Dew as Ninth President

Everything we do as an institution from this day forward will be guided by this statement: NOBTS and Leavell College prepares servants to walk with Christ, proclaim His truth, and fulfill His mission. I am convinced that the NOBTS and Leavell College family are ready to meet the challenges and opportunities before us to be the servants God has called us to be.

n June 5, 2019, the board of Louisburg, North Carolina, a non-duplicating headcount rose Odirector of New Orleans Bachelor of Arts in biblical stud- from 547 to 1,357. Along with Baptist Theological Seminary ies from Toccoa Falls College in increases in enrollment, the com- elected Dr. James “Jamie” Dew as Toccoa Falls, Georgia, and a munity has grown significantly the institution’s ninth president. Master of Divinity in pastoral through the implementation of Dew previously served as the Vice ministry from SEBTS. the House System in 2016. President for Students from the Undergraduate undergraduate to Studies and the Ph.D. levels Distance Learning have benefited from and as a member his leadership and of the teaching mentorship. faculty of SEBTS. Married for eigh- Dr. Dew has teen years, Dr. Dew strong academic and Tara, his wife, credentials are the parents of including two two sets of twins – Doctor of Natalie and Nathan Philosophy (12), and Samantha (Ph.D.) degrees – and Samuel (9). one from Tara Dew has Southeastern strong academic Baptist credentials of her Theological own. She earned a Seminary Doctor of (SEBTS) in phi- Education (Ed.D.) losophy of reli- degree from SEBTS gion and another focusing on the from the University of preparedness of Birmingham, UK., focused on the Under Dew’s leadership, The pastors’ wives. She has been dili- philosophy of the mind and reli- College at Southeastern has seen gent in training wives for this gion. He also holds an Associate tremendous growth. Since 2013, important role in the life of the of Arts from Louisburg College in The College at Southeastern’s church.

6 The Baptist Educator Christ’s Kingdom will be enhance the student life opportu- The NOBTS family is right to honor the honored.” nities for our College students.” legacy of a man who dedicated 44 years Dew presented his vision Enrollment. “The addition of the of his life to this institution, 23 years as for the seminary, with Vice-President for Enrollment, president. I am personally grateful for the Great Commission as Dr. Larry Lyon (from SEBTS), Dr. Kelley’s obedience to answer God’s his focus in pledging his brings every facet of the enroll- call to NOBTS. - Jamie Dew commitment to equip- ment strategy into one division. ping students to follow Recruiting, admissions, financial Christ and go “to all aid, and student success will work nations” sharing the seamlessly in the new division to gospel and leading lives assist prospective and current of service to others. Said students.” Dew, “There is beauty in this work. There is an Marketing and Communication. opportunity to train up a “We are going to retell the story generation of men and of NOBTS and Leavell College. We women who will take up have a world class faculty serving the towel and basin and and leading in local churches and serve King Jesus in contributing to the academy; the SBC needs to know them better.” Since 1996, Dew has engaged in a everything that they do, wide range of church ministries, with their lives.” Denominational Relationships. including stints as youth minis- In his first two years at NOBTS, “We are an entity of the SBC and ter, minister to adults, interim Dew will focus on four initiatives: we are going to work hard to pastor and senior pastor. Dew grow and strengthen the relation- served eight years as senior pastor Leavell College. “Leavell College ships we have across the denomi- of Stony Hill Baptist Church in has so much potential and we are nation.” Wake Forest, N.C., Dew has going to work hard these first few served at a number of other years to grow the College. To that North Carolina churches, includ- end, we are ing most recently as an interim relocating the pastor at North Henderson College Faculty Baptist Church. Dew has written and administra- and edited a number of books tive offices to a including, “God and Evil: The more promi- Case for God in a World Filled nent location with Pain,” published in 2013, on the campus. and “Introduction to Philosophy,” We will also be published in 2019. adding new degree pro- “I will miss serving alongside of grams to con- him and his family,” said Dr. tinue to meet Danny Akin, president of SEBTS. the needs of the “But this is also an occasion for churches of the joy. We are not surprised when Southern God calls any of us to take anoth- Baptist er step in serving King Jesus. I Convention. know that under Dr. Dew’s leader- Additionally, we ship, NOBTS will flourish and are going to

3rd Trimester 2019 7 Guidestone Financial Resources CEO O.S. Hawkins Encourages IABCU Attendees to Become “VIP”

The following speech was deliv- the admissions process with that As we sit here today, we are being ered by Dr. O.S. Hawkins at the information. guarded by the CIA and the FBI. 2019 Annual Meeting of the Every April 15th, the IRS comes IABCU in Dallas, Texas. I’m the CEO at Guidestone. We and knocks on our doors for our have a COO with an MBA. We tax returns. In the Baptist world, we all use have a CFO with a CPA. We have acronyms. We love acronyms. We a CIO with a CFP. I use the ESV translation of the use acronyms all the time. Bible because, for me, the NIV is I’m cancer-free today after ten a little too eclectic of a transla- Your admissions teams are inter- years because of a test called a tion. I’m a little old school. ested in GPAs and SATs and ACTs. PSA. Everytime I go to Cooper No one can enroll in your institu- Clinic I get an EKG, and all sorts We are in a Wellness program at tion to get a BA, much less and of other tests that are identified Guidestone, so we shouldn’t see MA, unless they can get through by their acronyms. anyone going into a KFC,

8 The Baptist Educator although it’s okay to get a BLT ought to stand for “Very carried away in its flow. And every once in a while. Important Person.” I much pre- hence, we get the word “influ- fer that it stand for “Very ence.” You and I want to live our Even on social media, we can’t Influential Person.” Because isn’t lives in such a deep and vibrant communicate without acronyms. that what we are really trying to way that people who come into LOL, etc. And do you know God do? Aren’t we really trying to be contact with us might be carried calls His favorite baseball team an influence? up in our flow. by an acronym? DBU! Don’t you try to influence your The apostle Paul addresses this All joking about acronyms aside, faculty and your staff? Aren’t you very issue in 2 Corinthians 10 I don’t believe there is any always trying to influence your when he says, beginning in verse acronym that has muscled and students and your world? I am. 13 that “we will boast only with maneuvered its way into our We all are. regard to the area of influence English vernacular more than God has assigned to us. Our hope “VIP.” To be a VERY IMPORTANT I’ve found out that people have a is that as your faith increases, PERSON is the life goal of a lot way of forgetting those people our area of influence among you of people today. who deem themselves to be may be greatly enlarged.” important. But we have a long Our desire to be a VIP Paul said that he boasts started back before the in the fact that God had world began, back in I’ve found out that people assigned an area of influ- the eternal counsels of have a way of forgetting those ence to each one of us. God. Lucifer, the angel Think about that. That’s of light, developed the people who deem themselves an amazing thought. VIP syndrome and Somewhere there is said, “I want to be like to be important. But we have something for you to do the Most High.” a long memory when it comes that no one except you The VIP syndrome can do because God has continued with our to those who have been an assigned this sphere, this area, of influence to you. first parents in the influence in our lives. Garden of Eden, when Now, when the Greeks Adam and Eve saw were reading that letter that the tree was good memory when it comes to those to the Corinthians, they to the eyes and desired to make would have immediately perked themselves wise. who have been an influence in our lives. Every one of us can up and identified when Paul said It continues with us. Early on in look back to those people who that God had assigned an area of our lives, when we took our first have influenced us. influence to them. Because it’s steps, we liked hearing the the same word in the New applause of people. If we aren’t The word “influence” is an inter- Testament that they knew from careful, that VIP syndrome stays esting word. We get it in our the Grecian games, what we with us throughout our lives. We English vernacular from the two know today as track and field. do it today by checking how Latin words for “in” and “flow.” Most of you have track and field many likes we get on Facebook And the word picture is of a on your campus. On that 400 or Twitter. VIP syndrome is great, mighty river that is flow- meter track, there are lanes that something we are constantly ing vibrant and crystal clear with mark off the distance for each dealing with. a strong current. And into that race. And each runner is river flow many tributaries and assigned a lane to run. If a run- But I’m trying to change that creeks and streams. And they ner gets out of that lane, they are acronym because I don’t think it flow into that river and they are disqualified from that race. That

3rd Trimester 2019 9 is exactly the word that God uses of vision. They are people who will bring definition, it will bring when He wants to say to us that know where they are going. direction, and it will bring a new He has assigned a lane for each of Lasting influence is an influence dynamic. If your vision is what it us. It’s the word He uses to tell us of vision. It’s something that ought to be, and it is the one God that we have each been assigned someone has who knows where has assigned to you, it will be an area of influence. We each they are going. When you have a large enough that it will necessi- have a lane in which we are to vision for what God wants to do tate a new dependence upon God. run the race. in your school, it will do things The vision will be so large that it for you like bring definition. can only be accomplished So, in order to be influential, in Having vision will define your through Jesus. We will be solely order to be a Very Influential task at hand. Having vision will dependent upon Him. Person, I believe there are three bring direction. You won’t get to ingredients I’ve learned over the an intersection and have to We all know that proverb that course of decades of life in min- decide which way to turn. You says, “Where there is no vision, istry. I believe there are three will already know which way to the people perish.” Where there is things that characterize any per- turn because you have the direc- no spirit of conquest, the people son that has a life of go back or are unkept, influence. as the Hebrew word Having vision will define means. They have no People that influence vision. you and me are people who know where they your task at hand. Having A couple of years ago, are going. I’m not influ- I preached the com- enced by somebody that vision will bring direction. mencement at Liberty doesn’t know where University. I had not they are going, and nei- Having vision will bring a been on that campus ther are you. since Dr. Falwell died new dynamic. seven or eight years They are influenced by prior. He and I were not only where they are going, tion that comes with vision. very close friends. It is unbeliev- but by who they are. I’m influ- Having a vision will also bring a able what has happened on that enced by people who have a good new dynamic. It will energize campus in the last few years, just sense of self. They know who they you, and it will energize your like on your campuses. The new are, and they aren’t trying to be people. People do not give them- buildings are just incredible. As I somebody else. selves to needs. If I’ve learned stood and looked around that anything in a quarter of a century campus, my first thought was, “I Thirdly, I’m influenced by people of pastoring and almost a quarter that know why they are here. wish Jerry could see what Liberty of a century at Guidestone, it’s University is today.” And then it They are moved and motivated by that people don’t give themselves an inner purpose. There is some- dawned on me... he DID see it. to needs. They give themselves to And that’s why it is there today. thing within them that answers people. the question of why. It moves Back then it was in the education them and motivates them with Dr. Gary Cook could have never building of Thomas Road Baptist passion. built the campus of Dallas Baptist Church, and he went all over this University if he had gone out and country speaking about the How do you become a VIP, a Very told donors what he needed. Christian school that was going Influential Person? There are Instead, he had to show them the to be to Evangelicals what three things any VIP must have. vision of what the university Brigham Young was to Mormons could be. People give themselves and Notre Dame was to Catholics, “V” stands for “vision.” People to visions. Showing them a vision etc. Vision is vital. that influence others are people

10 The Baptist Educator Before the artist goes to paint on the birth of a baby. Without ges- That’s what happens with this a canvas, they have a vision of tation, you can’t have life. And most important stage of a vision. what is going to be there. The that’s the way it is with a vision. When other people begin to coach, before he goes out to lead Do you know why people some adopt the vision God has given to the team on the football field, people get a big vision, but it fiz- you, it is the secret of success. has a vision and a gameplan of zles out before they get going? what he wants to do. And so It’s because they didn’t take the And how do you get people to should we. proper time for gestation. If God adopt that vision? It’s as easy as gives you a vision in your heart ABC. Is it “A”chievable? Is it It’s one thing to say that influ- for something big, you don’t go “B”elievable? Is it “C”onceivable? encers should be people of out and talk about it, but rather Can people conceive of what I’m vision, but how do you get a you live with it while it gestates. talking about when I present the vision? How do you get a real Live with it until it becomes part vision? Can people believe it and vision, and not just some wishful of you. It grows in you. You med- buy into it? Is it achievable? Is it thought? How do you get a itate on it. You think about it. not some far out thing that’s not supernatural vision from God? You pray about it. You live with possibly achievable? When you I’ve learned that it is like the it everyday. You work it out. You get those ABCs right, people will birth of a baby. Birth begins at see it unfolding. All of that is adopt your vision. conception, when the seed of a part of the gestation process, man and egg of a woman come Then comes the fifth stage... long before anyone knows about growth. That’s when the vision together, and in that little it. unseen speck of protoplasm are gets out there and begins to all the intricacies of the nervous And then all of a sudden, people grow. Most of us who have had system and the respiratory sys- will begin to see that you are kids know what growth in chil- tem and the circulatory system pregnant with something. dren means... it costs money. It and the digestive system. It’s all Something is different. costs time. My daughter ran there, and it all begins at concep- Something is growing in you. track in high school. I would sit tion. That’s the way it is with a out in the hot sun in Fort vision. Then comes the third stage, Lauderdale, Florida, for three or which is birth. That is when the four hours for a race that didn’t A vision takes place in the life of dream or vision is made known. last 50 seconds. It costs time a leader when they are alone You tell it to your board and in when kids are growing. It costs with God, and the seed of God is your inner circle around you. money. They grow out of shoes. planted in their heart. Nobody The word gets out to people. They grow out of clothes. They else knows about it. Nobody else That’s the way it should happen grow out of everything. It costs knows what is happening. But, with the birth of a vision. all of that, and that’s what hap- alone with God, when God raises pens in the birth of a vision. It up a man or woman of vision, He The comes the fourth stage. It’s costs the leader heartache and does it first with conception. the most vital and important time and effort and money. It Alone in the secret place, that stage of all. It’s one of the most always costs money. There is seed of vision of what God wants beautiful words in the English always a need to raise money them to do is planted in their language... “adoption.” because the growth of a vision heart, it is there with all the Adoption takes place when a cou- costs. capabilities, all the systems, ple who haven’t personally con- already in place. Then comes the next stage... ceived, much less gestated, much maturity. Just as children grow Then what is the next stage in less birthed, that vision. They into maturity, so does a vision. birth? Gestation. The mother take the baby, and adopt it. It When everything we’ve dreamed carries that baby for nine takes their name, and by all legal about and prayed about and months. Gestation is so vital to rights, that little baby is theirs. planned about comes to maturi-

3rd Trimester 2019 11 ty. That’s the most dangerous passion and ability to persuade ting. They know your name, and stage of an institution. people to a vision. But I’ve known you know theirs. You interact people that had lots of intensity with them. There are a lot of churches out and charisma and ability to do all there that people dreamed and that stuff, but have had no Then you have one other world in planned and visioned, but they integrity. And we haven’t heard which you live... your public are just standing out there now. from them in years. world. Some people call it a pub- lic persona. It’s that world you Because there’s one other Integrity is your greatest asset if live in where, maybe somebody stage...reproduction. That’s what you’re going to be an influencer. doesn’t kow you personally or my kids are doing now, and that’s It’s vitally important. privately or professionally, but what happens in the birth of a they hear your name and they vision. As leaders, we get to the Where do you get integrity? Do have an image. They’ve formed point where we have to pass off you know that each of us live in some kind of opinion about who that dream and that vision to four worlds? If you’re not aware you are. someone else who can then of this, you should be. You have a dream and have their own vision. private world. Who lives in your So, it begs the question, where is They build upon your vision, and private world? Nobody. Not your integrity rooted? Do you know add to it with their own. wife. Not your husband. They that some people are foolish don’t know all your private enough to think that integrity is So people who influence other thoughts, and aren’t you glad? rooted in the public world? So people are people who know Nobody lives in your private they try to hire PR people and do where they are going. If you to world except you and God, who everything they can to spin their want to be an influencer, be a searches our hearts and knows all public image. But integrity is not person of vision. And make sure of our anxious thoughts. rooted in the public world, it is you get your vision from God. He only revealed there. And I’m con- has assigned this area of influ- Not only do you have a private vinced that whether you have ence to you. world, but secondly, you have a integrity or not will ultimately be personal world. And in that per- revealed publicly. Secondly, people of influence sonal world, you live in the close don’t just know where they are dynamic of interpersonal rela- So, is it rooted in the professional going, but they also know who tionships with those who really world? No, it is only reinforced they are. The “I” in VIP, stand for know you best - your husband, there. If you have integrity, it will “integrity.” For those who think your wife, your kids. And if you’re be reinforced in what you do and “I” might stand for “intellect,” let fortunate, maybe one or two how you do it. It will be rein- me give you a story. other people live in your personal forced with how you treat your is one of my best friends, and he world and know you like you staff and how you react to your and I were in seminary together. really are. clients and how you interact with We were talking this week about your students and how you con- how many people that we were in And then you have a professional duct yourself with your trustees. seminary with are now out of the world, as those concentric circles ministry race. We haven’t heard expand. You have a professional Then is it rooted in the personal from them in years. A lot of them world. And in that professional world? It’s not. It is only reflected had great intellect, but along the world, some people know dozens, there. If you want to know if I way they had no integrity. And some people know scores, some have integrity, ask my wife Susie, they are no longer in the race. of us know hundreds of people in who has lived with me for 49 our professional world. They years. Someone else might say that the don’t really know you personally, “I” ought to stand for “intensity.” much less privately, but they Integrity is rooted in the private Intensity might be prized for its know you in a professional set- world, alone with God. The hid-

12 The Baptist Educator den life. And if you root it there, you are. There is a design behind well. They came back and asked it will be reflected in your per- who you are. God has assigned Him if He wanted something to sonal life. It will be reinforced, an area of influence to you. eat. He said, “No, I’m not hun- without you even trying, in your gry. My meat, the thing that sus- professional life. And ultimately, I love to read epitaphs of tomb- tains me, is to do the will of Him for God’s glory, where He has stones. There is no better epitaph who sent me while there is yet assigned you a place of influence, written on a tombstone than time.” He was moved and moti- it will be revealed publicly. what Paul said in Acts 13, when vated by the purpose that the He spoke about David in verse Father had for Him, even unto We have a lot of cranes in north 36, “David served God’s purpose death. “Not My will, but your will Dallas, where I live and where in his own life, and then fell be done in my life.” our offices are located. We have asleep.” What better can be said so much new construction with about you and me? That we There are areas of life where it is scores of massive cranes. Have found that lane, that area of okay to have only one of the you ever heard a contractor look influence, that God assigned to characteristics we have laid out. at one of these skyscraper build- us, and we served it. We served But that’s not true of people of ings and say, “That building has God’s purpose in our own life, influence. You have to have all structural integrity?” What does and fell asleep. three. I’ve known people who that builder mean? He means were great visionaries but had no that even though these forty sto- The Lord Jesus Christ was the integrity and never influenced ries of metal and glass are glis- single greatest influencer who anyone. I’ve known people who tening in the sun above ground, ever walked this world in human had impeccable integrity, but it has structoral integrity down flesh. Here we are 2000 years never found the lane in which below the surface. Hundreds of later, 8000 miles away, talking they were to run. They never had feet below ground, hundreds of about Christian education a vision, never knew where they tons of concrete and steel that is because of Him. VIP. Vision, were going. And they never influ- unseen to the naked eye, there is integrity, purpose. Was He a per- enced anybody. I’ve known peo- a foundation that gives that son of vision? He took a bunch of ple of purpose. They knew why building integrity as it stands. rough, calloused hands, quasi-lit- they were here. And yet they And so it is with those of us who erate Galilean fisherman, unedu- couldn’t get it together in vision lead others. So it is with those of cated, and told them not to take and integrity. If you’re going to us who want to be people of this gospel to the little towns be a person of influence, it takes influence. We must have a life around Galilee, but to take it to all three. You have to know where integrity is our greatest the whole world. “Go into all the where you’re going, who you are, asset. world and preach the gospel to and why you’re here to be a VIP. every creature.” Talk about a God has assigned a lane to you, The final letter in VIP stands for visionary! And they did it. an area of influence. Be a person “purpose.” Be a person of pur- of vision. Be a person of integri- pose if you want to have influ- Was He a person of integrity? He preached the world’s greatest ty. Be a person of purpose. Other ence. Know why you are here. people will get caught up in your Nobody else, as we so often hear, sermons, taught the greatest life- lessons, and, unlike us, He prac- flow to God’s glory, and His will has a thumbprint or DNA like will be done in your life. God has you. You are an individual. You ticed every single thing He preached. He had impeccable assigned an area of influence to are indescribably valuable to each one of us. God bless you. God. He has assigned a lane in integrity. which you are to run this life. An Was He a person of purpose? area of influence that no one else Remember what He said at has been assigned to but you. Sychar, when they went in to get There is a purpose behind who lunch? He met the woman at the

3rd Trimester 2019 13 CALL FOR PAPERS

The Baptist Scholars International Roundtable in history. (BSIR) invites proposals for its 16th annual meeting, to be convened at Christ Church, University of We invite papers to engage with one of these four Oxford, on August 9-13, 2020. Scholars with accepted categories. We encourage participation by scholars proposals who are employed at IABCU member from all career stages, especially junior scholars and schools may apply for an IABCU travel stipend of doctoral candidates. While papers should pertain to $1000. the Baptist expression of Christianity, scholars from all faiths are welcome. This year’s conference theme is the kingdom of God. Format: Seven BSIR Scholars are selected to present At the most recent meeting, the 2019 BSIR their original papers in English. Papers should be Distinguished Fellow and historian David Bebbington 5000-7000 words. BSIR Fellows offer responses, fol- identified four interpretive lenses through which lowed by group discussion. To promote a vibrant con- Baptists have historically viewed the kingdom of God. versation, all participants agree to prepare in advance They are: ecclesiological, eschatological, social, and for engagement with each paper. Occasionally, BSIR providential. Ecclesiastical interpretations locate the offers publication opportunities in journals or edited kingdom of God in the Church and its extension volumes. throughout the world. Eschatological views of the kingdom have, at varying points throughout history, Proposals should be submitted at: encompassed millenarian doctrines, expectations of a https://baylor.qualtrics.com/jfe/form/SV_87Ve7Ytqn9g future kingdom, and the gradual growth of God’s lni5. The submission deadline is January 10, 2020. kingdom over time. Social interpretations might con- Proposals will be selected based on quality and clarity sider the implications of the kingdom for broader cul- of proposal content, relationship of paper to confer- ture or for issues such as injustice and oppression. ence theme, and contribution to the Baptist academy. Finally, providential interpretations of God’s kingdom often feature the discernment of the divine purpose

14 The Baptist Educator Legal Notes by Jim Guenther The Law is Not Always Clear in the Midst of Cultural Change

The law in the United States generally ed to act. The Court said that amount- entation and gender identity. However, follows the public’s attitude. Lawmakers ed to discrimination “because of sex.” if the court answers “yes” to that ques- watch their constituents’ attitudes. That 1988 decision, it is argued, is con- tion, they may not know how their They recognize that the seat they hold trolling precedent for concluding now exemption from Title VII’s prohibition will, one way or another, in time be that when a man is fired because he is against religious discrimination plays held by one whose votes reflect the atti- attracted to men rather than stereotypi- into their duty to be nondiscriminatory tudes of the majority of the voters in cally attracted to women, that is dis- on the basis of sexual orientation and their district. crimination “because of sex.” gender identity. That issue is not before the court. A Baptist college or The courts, including the United States The reason the Supreme Court has university may argue that when it took Supreme Court, are not immune to decided it must weigh in on this issue adverse employment action against public opinion. Professor Barry is the fact that the interpretation of someone because of sexual orientation Friedman concludes in his book, The Title VII law is now unclear. Federal or gender identity, the school was moti- Will of the People, that the Supreme Circuit Courts of Appeal have gone both vated by its religious tenets; it engaged Court tends to come in line with public ways. And, perhaps not by coincidence, in permissible religious discrimination opinion over time. As an example, he the public is divided. rather than impermissible sex discrimi- traces the court’s tectonic movement nation. It won’t know whether that on the issue of gay rights. In the early The gay rights spotlight at the moment argument will succeed. 1980's the court found state laws ban- is on the Supreme Court, but it may ning “homosexual sodomy” were con- soon turn to Congress. The House this Schools will also have a pretty good stitutional. Twenty years later the summer passed The Equality Act. That idea that, when it comes to their duty court changed its mind. Fifteen more act would explicitly amend every federal not to discriminate on the basis of sex years gave us the Supreme Court’s deci- statute barring discrimination on the in their programs and activities under sion regarding gay marriage. That basis of sex to include discrimination Title IX of the Education Amendments, would not have happened without sig- on the basis of sexual orientation and “sex” will mean the same thing the nificant change in public opinion. gender identity. Once again demon- Court says “sex” means in Title VII of strating the divide, the Senate is not the Civil Rights Act. But, unlike The country is awaiting another deci- expected to pass the House bill. employers under Title VII, Baptist col- sion by the Supreme Court regarding leges and universities have a religious gay rights. This time the issue is This summer the House also touched tenet exemption that will expressly whether Title VII of the 1964 Civil on the subject of gay rights by way of accommodate some sex discrimination Rights Act’s prohibition of discrimina- its power to originate appropriations under Title IX. tion in employment “because of sex” legislation. The House would require includes “because of sexual orientation nondiscrimination on the basis of gen- Public attitudes and the law are chang- and gender identity.” It is agreed that der identity and sexual orientation as a ing. Sometimes these changes are in a when Congress acted in 1964 it did not condition for the receipt of federal linear direction and sometimes, as have sexual orientation and gender funding. Professor Friedman concludes, there identity on its mind. But, it is also are backlashes. As the President is fond argued, they wrote what they wrote, So where will Baptist colleges and uni- of saying, “We’ll see” - small comfort even if “because of sex” means some- versities be the day after the Supreme for higher education lawyers who are thing different today. Court announces its decision? They expected to “know” the law. will be a little less uncertain about their In 1988 the Supreme Court looked at obligations, but maybe just a little. - Jim Guenther the case of a woman who was not pro- moted because her employer believed They will know if Title VII prohibits dis- she did not act like a woman is expect- crimination on the basis of sexual ori-

3rd Trimester 2019 15 llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllBCU Baylor Brandon Johnson is pursuing his PhD in Philosophy at Baylor University, hoping to University graduate in 2023. Before Baylor, he graduated Graduate from California Baptist University in 2014, School, earning a Bachelor of Arts in Philosophy. He later earned a Master of Arts in Philosophy in cooperation with the from Loyola Marymount University in 2017. International Brandon’s philosophical interests include philosophical theology, the history of philosophyscholars (especially Ancient Greek and Medieval philoso- Association of phy), moral philosophy (especially virtue theory), virtue epistemology Baptist and philosophy of religion Colleges & lllllllllllllllllllllllllllllllllllllllllllll

Universities Alexis Edwards graduated from the (IABCU), welcomed five University of Mary Hardin-Baylor with a new doctoral students to Bachelor of Science in Chemistry with a its Baptist College & University Scholar pro- Biochemistry Emphasis. During her time gram. The program is at UMHB, she was part of the University designed to prepare future Honors program, where she met her hus- faculty who graduated from IABCU member band, and worked for the Dean of the col- schools to serve in lege of Humanities and Sciences. Now, she Baptist Universities after is pursuing her PhD in Chemistry at completing doctoral (or MFA) studies at Baylor. Baylor University, developing analytical methods for analyzing pro- For more about the pro- teins and complexes. She hopes to graduate in 2023. gram visit this link.

16 The Baptist Educator Sean Strehlow graduated from Hardin-Simmons University in 2012 with a Bachelor of Business Administration in Marketing. He is now pursuing his PhD in Higher Education Studies and Leadership at Baylor University and hopes to graduate in 2022. While at HSU, Sean was a tennis student-athlete all four years and, in 2012, was awarded the Outstanding marketing Student award in the Johnson School of Business. Sean’s research interests include character formation in intercollegiate athletic programs. llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll

Scott Alexander graduated from Oklahoma Baptist University with a Bachelor of Arts degree in Family Psychology. With years of experience in social services, church planting ministry, and higher education, he is excited to be pursuing his Ph.D. in Higher Education Studies and Leadership at Baylor. As an alumnus, Scott has had the honor of serving on OBU’s Alumni Association Board of Directors. Scott’s research interests include student success, institutional identity and culture, and educa- tional access.

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Ryan Sinni graduated from with a Bachelor of Arts in English and Christian Studies. He is now pursuing his PhD in English at Baylor University and hopes to graduate in 2024. Union is currently in the process of publishing Ryan’s undergraduate thesis on John Calvin’s view of the Lord’s Supper. Ryan’s research interests include John Milton, George Herbert, and the influence of Reformation theology on seventeenth-century British Literature.

3rd Trimester 2019 17 IABCU Scholars participate in Baptist Scholars International Roundtable - Oxford

From as far as Australia and as near as Scotland, scholars from all over the world gathered at Oxford University for the 2019 Baptist Scholars International Roundtable, which centered on the theme “Baptists and the Kingdom of God.” Formerly known as Young Scholars in the Baptist Academy (YSBA), BSIR was organized 15 years ago under the leadership of Dr. Roger Ward, Professor of Philosophy at in Kentucky. In 2019 the program’s administrative home transferred to Baylor Graduate School, where it is now led by co-directors Laine Scales, Professor of Social Work at Baylor University, and Beth Allison Barr, Associate Professor of History and Associate Dean in the Graduate School at Baylor University. The community is international, inter-generational, interdisciplinary, and invites a diversity of Baptist affiliations.

Ryan Butler, Anderson Stephanie Peek, Judson Skylar Ray, Baylor University, Anderson, SC College, Marion AL pre- University, Waco, TX pre- presented “Slavery, Justice, sented “The Kingdom of sented “Wonderfully and the Kingdom of God: God: A Dangerously Ecumenical?': The Mapping Baptist Powerful Challenge to Southern Baptist Hermeneutics in the Oppression.” Convention, the Maineline, Atlantic World.” and 1960s Social Concern.”

IABCU provided travel stipends to three BSIR Scholars from member schools.

IABCU schools were also well represented among the BSIR Fellows, senior scholars responding to papers. Dr. Terry Carter from Ouatchita Baptist University, President Brad Creed from , Dr. Calep Oladipo from Campbell University, and Dr. Roger Ward from Georgetown University all made important contributions.

BSIR encourages IABCU schools to circulate the call for papers from which seven papers will be selected through a competitive process for the 2020 annual meeting. For more infor- mation, please visit the BSIR website.

18 The Baptist Educator IABCU Elects New Slate of Officers and Board Members

t its annual meeting in Dallas, Georgia; Dr. Bobby Hall, president The board and general member- ATexas in June of 2019, the gen- of Wayland Baptist University in ship elected a new slate of officers eral membership of the Plainview, Texas; and Dr. Jeff Iorg, as well. Elected to serve as chair- International Association of president of Gateway Seminary of man was Dr. Ron Ellis, president Baptist Colleges and Universities the Southern Baptist Convention of California Baptist University in renewed the terms of four board in Ontario, California. Dr. Lee Riverside, California. Elected to members. Skinkle, provost of Southwest serve as vice chair was Dr. Gary Baptist University in Bolivar, Cook, chancellor of Dallas Baptist Board members serve four year Missouri, was elected to fill the University in Dallas, Texas. Elected terms, with the possibility for unexpired term of Dr. Scott to serve as treasurer was Dr. Stan being re-elected to one additional Bullard, former provost of Judson Poole, provost of Ouachita Baptist term. Those re-elected to the posi- College who became the president University in Arkadelphia, tion of board member include Dr. of Pfeiffer University in Arkansas. Elected to serve as Gary Cook, chancellor of Dallas Misenheimer, North Carolina. Dr. recording secretary was Dr. Baptist University in Dallas, Texas; Skinkle’s term on the board of Anthony Allen, president of Dr. Don Dowless, president of directors will expire in June of Hannibal-LaGrange University in in Rome, 2021. Hannibal, Missouri.

3rd Trimester 2019 19 DROWNING IN RED

Historic Christian colleges like Nyack College are facing financial crises that are forcing big changes. Some haven’t survived.

This article by Emily Belz is The evangelical school with a (some of that has been paid reprinted with permission from 120-year history in New York was back), stopped paying into WORLD Magazine. For more looking at looming insolvency, employee retirement funds in information about WORLD, according to the audit, because 2015, and has violated its debt please go to wng.org. of its tens of millions in debt and covenants. Still, the school has falling revenues. managed to stay open to offer yack College, a Christian and classes this fall. NMissionary Alliance (CMA) Nyack has about $70 million in school in the New York City area, debt, according to its IRS 990 “They’re good Christian people received an independent audit in forms, on which it paid about $4 dealing with a market that’s 2017 with an opinion any insti- million in interest in the 2017 gone really south … [but] it’s an tution dreads: “substantial doubt fiscal year. The 2017 audit noted ugly financial picture,” said about its ability to continue as a that Nyack had to withdraw the Thomas Bakewell, a CPA and going concern.” majority of the funds from its attorney who has consulted with endowment to cover expenses dozens of faith-based colleges

20 The Baptist Educator and universities on financial Education has issues. He also served for 15 years the school on on the board of Lindenwood “heightened University while it went through cash monitor- a major financial crisis. (Bakewell ing” because it hasn’t consulted for Nyack.) scored a −0.2 Financial minds think the best out of 3.0 on Since 2010, Nyack has lost across its FY 2017 way forward for these schools its programs at least 1,000 stu- “Federal is to stick to their Christian dents in its total enrollment, Financial which was down to 2,315 in Responsibility commitments and their educa- 2018. Each year since 2016 Nyack Composite has been operating $6 million to Score,” where tional mission as a way to $8 million in the red—huge loss- a minimum es for an institution with a score of 1.5 is remain a distinctive product roughly $60 million budget. required to From a random sampling of 990s, avoid federal that Christian students will most similar Christian colleges monitoring. operated in the black even with choose. falling enrollment. Nyack is an extreme exam- When Bakewell looked at Nyack’s ple of the 2017 audit, the most recent that financial crisis in Christian high- enrollment (see below). is publicly available, what he saw er education, where falling Financial minds think the best was a “failing college,” but he enrollment has hit hard at way forward for these schools is cautioned that his assessment schools without big endowments. to stick to their Christian com- was based on a 2-year-old audit. Some colleges have closed in mitments and their educational Nyack declined to provide its recent years, or lost accredita- mission as a way to remain a dis- 2018 audit, and New York State tion, or looked to wealthy alumni tinctive product that Christian Department of Education officials and donors for big money students will choose. Schools also said Nyack had not yet filed the bailouts. Cincinnati Christian need to learn to be more nimble audit with them—it’s due in University is one that is facing in making difficult reforms. October. the possible loss of its accredita- The U.S. Department of tion over its finances amid falling “It’s just demographics. There’s a limited pool “It’s just demographics. There’s there for a limited pool there for every- everybody,” said Gary body,” said Gary Carter, long- Carter, long- time CFO of Union University. time CFO of “You’ve got to be careful that Union you don’t let the tail wag the University, a dog. You have to guard your mis- Southern sion and your identity, and Baptist col- lege in what’s happening in the class- Jackson, room.” Tenn. “You’ve got to be careful

3rd Trimester 2019 21 that you don’t let the tail wag the rents to other ministries like Cru the CMA, declined interviews. dog,” he added. “You have to (formerly Campus Crusade for guard your mission and your Christ) for offices in the city, a Other financially struggling identity, and what’s happening in project called CoLab NYC. schools have taken a similar the classroom.” route of selling prime real estate The Nyack campus went up for and moving, although usually to Nyack is selling its aging 107- sale this year, and President Mike less expensive areas. Fuller acre campus in affluent Nyack, Scales said the school has no par- Theological Seminary announced N.Y., about 30 miles north of the ticular requirements on who will in 2018 that it would be selling city, and consolidating the entire buy the campus. The school has its historic campus in pricey school (including its affiliate also recently taken out a $38.5 downtown Pasadena, Calif., and Alliance Theological Seminary or million loan from Procida building a new campus in ATS) into six stories in a Funding & Advisors (a non-bank Pomona, an area with lower skyscraper in lower Manhattan, lender) to help with debt and housing costs. That would put “a right around the corner from The operations costs, according to a Fuller education in reach of more King’s College. report in the people,” then-acting Provost Mari Rockland/Westchester Journal Clements told the Los Angeles The college characterizes the Times. Manhattan move as a return to its roots Nyack’s retention has because it began in been difficult in the tran- New York City in sition, as students don’t 1882, focused on know exactly what is training missionaries. going on with the It moved to the Nyack But Pearson decided not to school’s plans. Nyack campus in Rockland first announced that all County in 1897. A return for this fall semester classes and dorms would century later the relocate for the fall 2019 school began offering because of the confusion and semester, and then some classes in lack of communication to stu- reversed course earlier Manhattan, and then this year and said it recently decided that dents over the campus changes. would continue operat- the aging Rockland ing on the Rockland campus was “no She said most of her friends campus this fall longer financially semester, with a planned viable.” have transferred. start at the new consoli- dated Manhattan campus Though already in the spring semester. straining under debt, the school in 2016 Kaelee Pearson, a rising took out a $55 mil- junior from upstate New lion mortgage from a French News. York, enrolled at Nyack because investment bank, Natixis, to buy Nyack noted in filings with the she wanted to go to a Christian its Manhattan campus and con- state that the school had found college close to home that was solidate the school there. the Jersey City dorm property affordable, and she loved Nyack’s Students will live in housing in through a philanthropist con- racial diversity (it’s majority nearby Jersey City. With extra nected to the school. black and Hispanic). She has space in its Manhattan property loved her two years at Nyack and for now, Nyack has been offering Nyack administration and board was heavily involved in student its available space at affordable members, as well as officials from leadership and other activities.

22 The Baptist Educator But Pearson decided not to in Manhattan, but did not answer perate for students are giving return for this fall semester a question about making it vol- bigger and bigger discounts on because of the confusion and lack untary. tuition, sometimes as high as 60 of communication to students or 70 percent. Union’s Carter says over the campus changes. She Instead of returning to Nyack, that creates its own death spiral said most of her friends have Pearson decided to take a year- because a college rarely can transferred. The school didn’t tell long internship that began this reverse that pattern to lower both Nyack students about the possi- summer. Afterward she plans to tuition and the discount rate. bility of a move into the transfer, and she’s thinking of Manhattan campus until attending another Christian col- But big bailouts have helped November 2018. lege in Florida, where the cost of Christian colleges find new life. living is more affordable. When Oral Roberts University “If there was more communica- was suffocating under $52 mil- tion, they would have had a lot of “I’m just going to trust God and lion in debt, the Green family of people stay,” she said. “[President see where He leads me,” Pearson Hobby Lobby wealth stepped in Scales] never apologized to us for said. with a $70 million gift, and then making our lives crazy.” Douglas Oliver has been an stepped in with at least another online student at Alliance $40 million in following years. She wasn’t sure if her Youth and The Greens pledged the funding Family Studies major could con- Theological Seminary, which is part of Nyack and shares its cam- on the condition of financial tinue in the city, and said several reform and leadership changes, of her professors from her major pus in Rockland. A member of the CMA, he’s also taught and enrollment has been grow- weren’t going to move to the city. ing. (Scales said in a statement that mechanical engineering at secu- all the same courses would still lar and Christian colleges. He is “Organizations become tradition- be offered.) Also, when she upset that schools like Nyack are bound, and it’s particularly bad in recently called the college, she accepting more students to fill up higher ed,” said Bakewell. “They found her financial aid counselor enrollment—Nyack’s acceptance don’t adapt quickly.” had changed to someone in the rate is 98 percent—and Oliver Manhattan campus. wonders if all those students are college-ready. If not, they may “Communication-wise, you’re drop out or transfer after incur- handling my money and I didn’t ring debt. even know?” Pearson said. “I’m trying to give them the benefit of Oliver said Christian institutions the doubt. Financially, they in particular have a responsibility always try to make a way for me not to put students in that posi- to continue going there. … But it tion. Right now he’s counseling a is very unorganized at the couple in his church who are moment and very uncertain.” deep in debt after the wife attend- ed a Christian college and never Pearson was also surprised that graduated. He also sees the debt- chapel, which she found a central based approach as leading part of the college’s spiritual schools to make unnecessary community, would no longer be investments in amenities and mandatory at the Manhattan athletics and thinks colleges campus. Other alumni have should be more “bare bones” to voiced concerns about this as bring debt levels down. Emily Belz is a senior reporter for well. Nyack said chapel would WORLD Magazine based in New York At the same time, colleges des- City. Follow Emily on Twitter @emly- still take place three times a week belz.

3rd Trimester 2019 23 Revenue Enhancement Opportunities

ISSUE “R.E.O.” believe we are going to have any- where near as much fun as we do! Truly, all Bible Colleges and Revenue Enhancement Opportunities Seminaries should be considering are an on-site project we do with a We start 15 days ahead of time with how they might leverage their God- prayerfully chosen group from your daily prayer for the institution, the given gifts, skills, knowledge, and leadership team. Usually, we like to individuals, and the session. (This experience to create alternative rev- include 12 to 15 of your school’s year it’s been based on Exodus 23.) enue sources that might be a blessing leaders for a day and a half of discus- Also, the participants have “home- to all. sion. work” with questions based upon your school’s “About” section of the SITUATION “Okay, tell us more about that. How website, your Form 990 (if applica- do the two-day sessions work?” asked ble), and the footnotes to your audit- Marathon Bible College (MBC) is a the CDO. ed financial statements. They private college exempt under Internal personally go through Revenue Code section 501(c)(3) and “In summary, we try to get a group of questions/notes about “uniquenesses” 170(b)(1)(A)(ii). They are required to leaders of the institution in the room that they see therein – with those file Form 990 annually. (CEO, COO, CFO, accounting team, uniquenesses charted in each partici- board members, deans, key employ- pant’s pre-session notes. MBC’s Controller and Chief ees, development officers, athletic Development Officer called us and directors…). Many times, they do not Then, on Day 1, we begin with lunch asked about the program we do with

24 The Baptist Educator being brought in and move into a table. institution to consider “Revenue time of discussion and brainstorming Enhancement Opportunities.” about “uniquenesses” – and those are After lunch, we spend time talking indicated on “big yellow stickies.” through the lunch discussions and There are numerous issues to be con- Then we move into coming up with where we’ve been – moving toward a sidered with regard to choosing which “enterprise opportunities” (ideas for prayerful decision on the “One Thing” “enterprise opportunity” to pursue businesses/activities that fit within your institution feels called to do. currently. your identified “uniquenesses”), write Following the 1 ½ day session, we The ultimate “enterprise opportunity” those on “big stickies,” and place work the calendar – driven by action for your school will likely take advan- them on the walls around the room. point dates – to implement your tage of your “uniquenesses” – institu- After a break, we pray. Then we begin school’s chosen R.E.O. project. It is tionally and individually – S/K/E, to narrow down the “enterprise truly a blast!” timing, planning, and your level of opportunities” with discussion on the “corporate perseverance.” “Wow,” says MBC’s Controller, “what pros and cons of each. When we get about follow-up? After the session We’d LOVE to talk with your school down those down to ten or fewer, it is on-site?” about an R.E.O. project, but if you’d generally time to adjourn for the day like to try this on your own, we are (usually about 5:30pm but time is “We are flexible with that. I can con- here to help in any manner we can – flexible throughout the process). tinue to be involved with follow-up we’re just an email away. calls and emails and meetings or you Day 2 begins with prayer and a con- can do it all yourself. The success of Specific questions? Email Dave Moja versation about the previous day. We the follow-up is always based upon at [email protected]. spend the morning going very, very the buy-in of the group, the stake- deep on all implications of each enter- holders, and – especially – the leader- The information provided herein pre- prise opportunity – always aware that, ship. It depends heavily on “tone at sents general information and should from a tax standpoint, we are better the top.” not be relied on as accounting, tax, situated if the opportunity we choose or legal advice when analyzing and to pursue is related to your exempt RULES resolving a specific tax issue. If you purpose. We take several breaks to have specific questions regarding a keep everyone fresh – mentally and From IRS Publication 598, “Tax on particular fact situation, please con- physically. Unrelated Business Income of Exempt sult with competent accounting, tax, Organizations” (page 2) and/or legal counsel about the facts Then, late in the morning, we assign and laws that apply. a one-word title to each opportunity An exempt organization isn’t taxed on being considered. At that point, each its in-come from an activity substan- participant/leader votes for their “top tially related to the charitable, educa- two” using an on-line polling app. tional, or other purpose that is the This survey creates a word cloud that basis for the organization’s exemp- we put up on the screen using a pro- tion. Such income is exempt even if jector. the activity is a trade or business.

At 12:30pm on Day 2, the group hosts However, if an exempt organization a lunch with other invited stakehold- regularly carries on one or more ers of the institution. We like to call trades or businesses not substantially this the “Advisory Team Lunch.” related to the organization’s exempt With the word cloud (where the most purpose, except that conducting the popular choices are shown larger than trade or business provides funds to others) up on the screen, we intro- carry out the exempt purpose, the duce to the larger lunch group what organization is subject to tax on its we’ve been doing. During the meal, income from the unrelated trade(s) or each assigned table spokesperson business(es). (from the participant/leader group) talks about the process and allows the BOTTOM LINE new participant/stakeholders to ask questions. Notes are taken with As uncertain times continue in our regard to the discussions at each arena, it would appear wise for your

3rd Trimester 2019 25