January 2026

2026 SUMMIT: MISSION to MULTIPLY

Saturday, March 7, 2026
10 AM – 1:30 PM

Registration is open – $15 per participant
4+ sites for you to embrace our Mission to Multiply
REGISTER HERE

Multiplication has become the theme for Open Bible Churches – nationally, regionally, and locally. President Michael Nortune and the Executive Leadership Team have been collaborating and calling us to multiply. While we have addressed MULTIPLY as a paradigm shift, our 2026 SUMMIT will move us to a more practical approach in our MISSION to MULTIPLY. We encourage every pastor to bring a team of local church staff and ministry leaders as we collaborate on how to accomplish our Mission to Multiply at the front lines of Open Bible Churches.

You can register your team to attend one of our four host sites OR you can become a host site and livestream the event from our main stage in Des Moines, IA. Registration includes materials and lunch for each of your team members!

BREAKAWAY Update
We set a record attendance this year! The reports from Breakaway have been very encouraging as our students and leaders experienced God’s power in tangible ways – salvation, healings, and deliverance, as well as a great challenge and practical helps for evangelism from our speaker, Trinity Queen. Skyler Sanford, Next Gen Director, will give a more detailed report soon!

FINANCIAL Updates – IMPORTANT!

IRS Business Mileage rate increased to 72.5 cents per mile.

Contribution reports must be provided to people who have contributed to your church’s ministry in 2025 by January 2026.

W-2s, W-3s, 1099s, and 1096s – Mail to employees, contractors, and IRS by February 2, 2026.
Many churches unintentionally make mistakes that can create long-term issues with the IRS. According to Section 3401(a)(9) of the Internal Revenue Code, a minister’s wages are excluded from the definition of wages subject to standard employee tax rules. This means that when churches pay a credentialed minister, the IRS views the minister as self-employed for purposes of Social Security and Medicare. Additionally, Section 3121(b)(8)(A) prohibits churches from withholding Social Security and Medicare taxes from a minister’s paycheck. Ministers must pay these taxes directly through the self-employment tax system (12.4% for Social Security taxes and 2.9% for Medicare taxes). These taxes apply to both salary and housing allowance for credentialed ministers.

Several pastors this past year have commented to me that they did not know housing allowance had to be taxed. Housing Allowance is reported on the W-2 and Social Security and Medicare taxes are paid on the Housing Allowance unless you have opted out of Social Security benefits. (If you have opted out of Social Security, a W-2 form must still be provided on your annual compensation.) Minister’s Housing Allowance is recorded in Box 14 and your salary is recorded in Box 1 of the W-2 form.

Stressed out by tax matters in your church?
Some churches choose to hire a CPA firm to prepare their W-2s, W-3s (annual totals of all W-2s), 1099s, and 1096s (annual totals of all 1099s). However, many CPA firms do not understand the nuances of a pastor’s tax status. I have seen numerous CPA firms incorrectly handle a pastor’s tax documentation. We have several CPA firms we have confidence in helping pastors and churches.

Great Option: Many of our churches have hired Ministry Works to handle their church’s payroll and tax forms. This organization was started by Brotherhood Mutual as a help to local churches and they have done a great job for local churches at a very reasonable cost. Once you contact Ministry Works, it does take a couple of months to prepare for them to automate your payroll, but this is a great direction to make sure everything is done properly. Call 800-422-3384 to speak with a Ministry Works representative! Your church does NOT have to partner with Brotherhood Insurance to use Ministry Works.

If you have questions on these important matters, please call me for guidance.

God’s best to you and yours in 2026!

Bruce A. Pfadenhauer, Central Region Director

Awakening 2026: A Call to United Prayer

As we step into 2026, we are inviting Open Bible pastors, leaders, and churches to join together for Awakening 2026—a meaningful season of prayer, fasting, and devotion.

This united week is an opportunity for our Open Bible family to seek God’s presence and direction for our churches, our communities, and the nations.

📅 Week of Prayer & Fasting: January 18–24, 2026

A short Awakening 2026 video and additional resources are available below to help guide and encourage you and your congregation.  Be sure to sign up through the resource link to let us know you’ll be joining us.