Accounting News and Notes

Duluth/Gwinnett CPA Determining Tax Filing Status…Key Tax Determining Rules & Guidelines

Should You File Your Return Single?

Should You File Your Return Married Filing Jointly?

Should You File Your Return Married Filing Separately?

Should You File Your Return as Head of Household?

These simple guidelines will help you determine your filing status and give you a leg up on understanding the nuances of what tax filing status you can legally claim on your personal return. There is much confusion over what is allowable in making these determinations and the below overview will do much to erase many of the existing mystiques surrounding the proper status and therefore the correct filing of your personal return.

Single - Only taxpayers who are single on the last day of a tax year may claim single status. It does not matter what your marital status is on the first 364 days of the year but only what is your status on the last day of the tax year/December 31st, which is the key determining factor. A taxpayer who is married on the last day of a tax year cannot claim single status regardless of whether they want to file a return without their spouse.

Head of Household - To qualify as filing as head of household a taxpayer generally must have a dependent child who lives with them throughout the year. However a single taxpayer who is allowed by a divorce decree to claim a child as a dependent, but the child does not predominantly live with them, does not qualify for Head of Household Status. Conversely, a child who predominantly lives with a parent for most of the year, can still claim Head of Household Status even if the decree specifies the other parent to be eligible for the dependency exemption in a given year. Generally speaking, married individuals with dependents who do not live with their spouses for the second half will also qualify for Head of Household status. The Head of Household tax rate is the second lowest behind the tax rates of those who are married and filing a joint return.

Married Filing Jointly & Married Filing a Separate Return- Taxpayers who are married on the last day of the year must file as either Married Filing a Joint Return, Married Filing Separately, or Head of Household (see above). Generally speaking it us usually most advantageous to file a joint return if one can, as most often the aggregate tax bill will be lessened and the attendant reporting less due to the filing of one return vs. two. You will want to keep in mind that the Married filing a joint return is the lowest of the overall tax rates/brackets and that Married Filing Separately is the most expensive/highest tax brackets.

Please be reminded these are general guidelines only and that you should work closely with your CPA to determine which filing status you are able to claim to ensure you fully understand and qualify for the status you will be claiming.

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Duluth/Gwinnett CPA: Helping Atlanta Business Owners Obtain Financing as Their CPA for Decades

Christian CPA – “Never Underestimate the Value”

Helping Business Owners Obtain Financing is an integral component of good financial advising. Working with a CPA who has the wisdom and insight to knowing what is in your best interests when looking to obtain financing. A good CPA/financial adviser will not necessarily help you obtain your dreams, but will do much to steer you towards financial options and considerations that will be best for you and your business.

Having served Atlanta business owners as a CPA and helping them obtain financing for some thirty years we have seen some trends in the financial community come and go along with good times and in bad. However there are tried and true business issues that never go out of style. First and foremost, do not get a loan you cannot afford to pay back. Loans, should only be for a limited purpose and time frame and should not be a lifestyle or consistent financial means of running your business. Whether you need financing for business Acquisitions/Sales, Business Lines of Credit, Home Equity Lines, Factoring, Obtaining of Financing Proposals or need help you Negotiation of Bank Loans, Terms, Payoffs, Amortization, Calls & Covenants, your CPA should be your first call to ensure wise financing decisions.

Obtaining financing is both an art and a science. Part of the process requires good record keeping, good tax advice, the right entity set-up, proper tax returns, good internal controls and much, much more. No lender wants to be subject to the whims of an business owner who is not taking care of the basics and his own shop. Care should be exercised in all levels of business management to be sure sound and proper business decisions are being reached on a daily basis along with ensuring that job costing is done on each and every invoice and that profit margins are being obtained and achieved.

Care should be further exercised that you have a good standing with your customers, the business community, employees and are a contributing member to both the social and moral fabric of your community. No banker or lender will desire to lend to someone who is not presently paying their current obligations or who are not aware of the many business and economic issues facing their company.

Work with a CPA who first looks to understand your business from the bottom up, by looking at all facets of your business. A prudent CPA should alongside you in your endeavors to succeed as an entrepreneur. A good CPA’s long-term goal is that you life, your business and your retirement are all better off as a result of their business relationship with your company.

“Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it!” What, then, shall we say in response to this? If God is for us, who can be against us? Romans 8:31  Why are these verses here? Learn how HIS CPA became a Christian Accounting firm visit http://www.hiscpa.com/christian-CPA.html

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Atlanta Virtual CFO… Staying the Course in a Down Market

Business & Financial Planning

There are a few issues which always need to be in the forefront of every business owners mind as they think about and plan for the future. Planning is hard enough as it is without being sensitive to variables which are prone to have a profound impact on your business. Keeping these items in your mind and viewfinder will help you constantly stay update on your whereabouts and how to get back on track to achieve your goals. That is where a Virtual CFO comes in being able to both help you articulate and document your goals as well as their implementation and your accountability. These steps will do much to help you achieve your business goals.

4 Requirements to  Business Success

-Document your goals in writing. You are most apt to achieve your goals if they are clearly delineated and detailed. Absent a firm goal you constantly refocus on you are most apt to miss the mark of what you were shooting to obtain in the first place. Always remember “if you shoot at nothing, you are going to hit it every time”.

-Expect the unexpected as “life is what happens while you are busy making plans”.  Your plans should allow for inflation, anticipate variances, and other unknowns which are bound to impact your decisions and daily operations. For example, it is prudent to always live below your means as life and business issues will frequently void the best laid plans.

-Always keep in mind a reasonable rate of return not expecting great rates of returns on your investments to always be consistent. Maintain an healthy degree of risk while not being too aggressive or passive in your investment style and decisions. Don’t make speculative investments trying to “hit the home run” as it is often the turtle and not the rabbit which wins the race. Maintain a consistent strategy of investing whether it be an up or down market. Be realistic with your investment goals whether they be dollars invested, rates of return, or anticipated age of retirement while always allowing for a bit of wiggle room for those unexpected expenditures.

-Stay current with your financial adviser, CPA, attorney, and banker being sure to know when to have meetings with each to ensure you are on the right track to take advantage of law changes, trends in the marketplace, and may of the other general tools available to an adviser to help manage you and your financial affairs throughout the years. As a general rule, I would suggest meeting with each of these professionals at least once annually and more often if the environment/situations change dramatically.

These tidbits will greatly assist you in staying on your toes as you plan the future success of your business and for your retirement.

JOHN WOODEN:
“FAILURE TO PREPARE IS PREPARING TO FAIL. BE QUICK, BUT DON’T BE IN A HURRY. DON’T MISTAKE ACTIVITY FOR ACHIEVEMENT. THE PURPOSE OF DISCIPLINE ISN’T TO PUNISH BUT TO CORRECT. THINGS TURN OUT BEST FOR THOSE WHO MADE THE BEST OF THE WAY THINGS TURN OUT.”

www.HisCPA.com  A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as an Award Winning CPA

Gwinnett/Duluth CPA: Making Sure You Pay Your Lowest Legal Possible Tax

Getting Tough Tax Questions Answered by Award Winning Atlanta CPA Firm

Making Sure You Pay Your Lowest Legal Possible Tax is Job #1 at His CPA PC each and every day. Like the old commercial, we earn your trust one tax return at a time.

Retaining an Award Winning CPA is one of the best things you can do to make sure that your company’s financial statements are correctly compiled, IRS Representation issues are well done, and that your corporate and personal income taxes are done ensuring that only your lowest legal possible income tax is paid.

Gwinnett CPA: Making Sure You Pay Your Lowest Legal Possible Tax

Determining an individual’s adjusted gross income is an integral step in calculating taxable income. AGI/Adjusted Gross Income is essentially all of an individual’s taxable net income from all sources less certain “front page deductions”.

The calculation of taxpayer’s gross income is essentially a total of all of the taxable income received during the tax year–typically the twelve months ending December 31st. For many taxpayers gross income is calculated by adding together the total of:

• W-2′s
  Care should be taken to ensure that this amount is obtained from Box 1 of employees W-2. This amount is frequently different from an employee’s gross salary/compensation as a result of taxable fringe benefits, the deductibility of 401K amounts or Section 125/Cafeteria plans an employee pays, moving expenses, etc.
• Interest Income and Dividends
  Banks, savings and loans and investment houses are required to be reported to each account owner by social security/federal ID # reflecting the taxable portion of such monies received. These amounts are reflected on Schedule B of a taxpayer’s individual return.
• Capital gains/capital losses
  These amounts are most often gains or losses resulting from the purchase and sale of stock or other investment assets. Typically brokerage houses (if you buy and sell with the same brokerage house) will report the specifics required to report all the information, which is reflected on an individual taxpayers schedule D.
• Investment Income
  Investment income is a taxpayer’s net income received from investments in flow through entities/businesses, which are reported by the company to an individual shareholder, typically via a K-1. These amounts are then reported on the taxpayer’s Schedule E that is a part of their personal return. Profits and losses from rental properties owned by an individual taxpayer are also reported here. Wise counsel should be sought out in the preparation of these schedules as often losses are not deductible because there is not sufficient tax basis to do so or if the real estate losses are passive (i.e. the taxpayer is not “actively” as per the narrowly defined by the IRS). Typically however, if an individual qualifies, many of these items can be rolled forward to years when a taxpayer does qualify.
• Alimony Received
  Both the recipient and the payee should ensure that they accurately report the same total and detail of their alimony payments. Generally, in order for monies to qualify as true alimony (which is deductible by the payer and taxable to the payee), payments have to be indefinite in duration. For example, if alimony payments are front-loaded (i.e. the payments are higher in the first few years), the IRS has the ability to invalidate these as alimony payments believing them to be actually part of the property settlement rather than actual periodic living expenses for which true alimony payments are deemed to represent.
• Business Income
  Business income for an unincorporated business/a proprietorship is reported on a Schedule C. The revenues and expenses of a proprietorship are reported resulting in a net income or loss, which is called forward to a taxpayer’s individual return. Net income is then also reported on a Schedule SE where the applicable Self-Employment Taxes are reported and calculated.
• Pensions
  Pensions, after retirement are reported and taxed at a taxpayer’s ordinary income rate. Absent a tax exception, premature distributions are also subject to a ten percent penalty in addition to being taxed at ordinary income rates for both federal and state income tax purposes. Distributions of this type are one of the most problematic areas for taxpayers as they fail to contemplate the total tax liability and penalty which will due, falsely believing that any withholding done on the distribution itself will be sufficient.
• Social Security Income
  Social Security income is reported on a taxpayer’s individual return and is taxable if a taxpayer’s aggregate gross income exceeds certain levels.
• Unemployment Insurance and Other Income
  Unemployment insurance and any other taxable income a taxpayer receives such as sales of real estate, prizes, awards, gambling income, etc are also reported as an integral part of a taxpayers taxable income.

There are deductions that are listed on the front/first page of Form 1040. Predominant examples of these types of deductions include:

• IRA’s (Individual Retirement Accounts)
• Student loan interest and tuition
• Alimony paid (Please note child support payments paid are not deductible by the payer or taxable to the payee)
• One half of any self employment tax paid

The total of these deductions are then subtracted from a taxpayer’s gross income to determine their AGI. Calculating this total is critical to the correct preparation as generally it is solely an employee’s itemized expenses or standard deduction and a taxpayer’s exemptions that are deducted from AGI in determining their taxable income. Correct computation of taxpayers AGI is also critical because many of the thresholds for determining deductible amounts of certain itemized expenses are based upon this total. Certain other deductions, credits and even the deductible amount of one’s itemized deductions are based/dependent upon this total.

At HIS CPA, P.C. we are committed to fast and accurate service. Call today and make us a part of your management team focused on planning for your long-term future.

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Duluth/Gwinnett CPA: Life is a Journey and not a Destination.

Are you moving closer to Heaven or further away?

Are You Setting Aside Quiet Time for Christ?

Do you want to Grow?

Do you really?

Why do so many of us spend four years in college and more just to get ready to get a job, when our Bibles remain idle and unused?

If your Bible in mint condition or is it tattered with the pages scattered with notes of decades of study with the binder in disrepair?

Why do so many of us say we want the truth in our lives when all we do is wait. Wait for someone else to give us what we want. Wait for others to change. Wait for God to give us (with no effort whatsoever on our part) what we want.

Just as a soldier is not ready for war without training so are we as Believers need to be ready for life being full of God’s design for our lives and His perfect will: The Bible.

So I ask you Do you want to Grow?

Do you really?

If you do not do it already, I highly recommend that you develop a habit of having a period during your day for “quiet time” with the Lord. I have been doing this for a couple of years. I do it very early in the morning between 4 and 5 am. But you can do it whenever you can work it into your schedule, but please make every effort to do so.

I first make me a good cup of coffee, go out onto my front porch, generally sit on my gliding sofa and prepare myself for my very close visit with Him. By preparing myself I mean clearing my mind of everything I possibly can and totally focus on Him. Sometimes I just say “here I am Father, I am listening” and don’t say anything else. Sometimes I may say a short prayer like, “Heavenly Father, I humbly come before you this morning, basking below the beautiful stars you have laid out for me. You are so awesome and your power is unimaginable. I pray Father that whatever You have to say to me this morning, I use it to your praise and glory. Thank you Father for loving me first. I love you. In the Name of my Lord and Savior, Jesus Christ, Amen.

After that I just sit there and listen. Sometimes God’s Counselor, the Holy Spirit, just tells me to stay on the path He has chosen for me and keep spreading the Gospel at every opportunity. Sometimes He may give me an idea to write about. Believe it or not, sometimes He just relax and enjoy all the materials things He has blessed me with over all these years and now. Enjoy the time with my family, friends, and give my time and talents to those who need a friend. Talent and time to those who need a friend is something He kept telling me for a long time and I finally realized He meant the people in nursing homes. I have been doing this for about two months now and I cannot tell you how much I am enjoying being with these men and women. I just pray it is as much a blessing to them as it is to me.

Finally, if there is really something on my mind that I need His guidance on, I get on my knees in front of that glider and pray with the most open heart I can. It may be something for or about me or someone else. This is the greatest time to reach out to Him. As unworthy we are, Jesus Christ has torn down the barrier, and we can come to Him by His grace and mercy, and personally ask for all. In the Book of James he tells us to be sure when you ask, you absolutely believe the He can and will do it. Otherwise your faith is empty. Believe and wait. It will come in His time, not yours. If it is in accordance to His will, it will happen.

Quiet time with Him is the Greatest time of my day. I think it will be for you too.

In the love of Jesus Christ, Gary

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Duluth/Gwinnett CPA: Tax Preparation Made Easy…One Detail at a Time

Even though the final due date for the filing of your personal returns has lapsed, do not delay and be sure to file ASAP to avoid unnecessary fines and penalties from being assessed. The below is a sample letter we might use to send to the IRS to ensure that we have ample time to get all of their tax returns and filings current to ensure that a taxpayer pays only their lowest legal possible tax. Please keep in mind to work with a CPA who offers a free initial consultation. Attached is a letter we might send to a client to ensure that all of their open tax issues are correctly addressed:

1-16 initial meeting to address tax issues (please note first half hour was not billed)

1-18 strategic meeting to address open tax issues

Preparing  Personal Return and Amending your 2009 Personal

Initial Set up of files for Corporate Tax Return Preparation and review of files

This will confirm that:

It is essential to get all requested information to me ASAP.

Please let me know ASAP for all tax years from 2008 forward what returns have been filed for your personal returns and your corporate returns.

Please let me know ASAP for all tax years from 2008 forward what returns have been filed for your corporate payroll tax reports and to forward to me copies of all filed returns by year.

For the 2010 tax year please forward me the original tax forms/tuition statements that created the tax credits listed on Form 8863 of your personal return

Please forward me everyone in your families birth-date.

Please get to me the property taxes paid on your cars for all tax years.

This is to confirm that you are handling all payroll and 1099 issues, your county property tax report, your business license, and that you are aware that all workers who are indeed employees should be paid via a W-2.

This is to confirm that you are aware of the need to have annual Board of Directors, Officers, and Shareholder’s Minutes meetings and that each year you should pay the annual fee with the Secretary of State’s Office to renew your corporations annual registration.

This is to confirm that all active employee owners are required by tax law to take a fair and reasonable salary given position and profit.

Please be reminded that you are required to keep a by day log to support business miles. Please be reminded that I suggest we tax plan twice a year as both the IRS & GA are pay as you go systems and they will assess penalties and interest for any late payment.

This will confirm that all of my work will be done at our standard hourly rate of $195 per hour, that invoices are due upon receipt and that you personally guarantee payment of all invoices, and that you acknowledge that both you and your business/corporation are both jointly and severally liable for all billings.

It is an honor to serve you. If you know anyone looking for a Good CPA, please let me know or feel free to refer them to my web site at www.hiscpa.com

Very Sincerely Yours, John C. Dillard, CPA President

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Duluth/Gwinnett CPA: Donation Needs for Family Mission Trip to Navajo Indian Reservation

Hi All! Hope you have an awesome last day of school (at least for Gwinnett County) and are ready to step out in a month for a great adventure. As you know, the numbers on the trip have jumped up and down this year and we are at 39 people as of today. To put a dollar figure on that, we are $3960.00 less but our expenses generally stay the same. With a reduced attendance at church, we are also WAY down on our donations for school supplies and we may have to scrap that this year because that is a huge expense with no income to counter balance it along with the book bags. The donation list I sent out prior to this email has a list of all the donations that we need but the major one at this point is financial…the children have grown to depend on these book bags to get them through the school year as well as back and forth home on the weekends. I am working with someone to try and get the lowest possible rate but they will not be free.

So, when you are out and about, stop and tell people what you are doing, and what you need for the trip and you will be amazed at what people will do to help. Write support letters to friends and family to not only receive financial donations, but more importantly, prayer and a part in your mission trip.

KUDOS to Inga Grier (who most of you will not get to meet until we get to the airport since she is in Gray, GA) but last year went for the first time and raised all of her travel money through support letters. When she said she was going this year, she asked for prayer to get enough money to go…she is now over $200.00 over her entire trip cost – NO FEAR! And knowing that the worst someone can say is No.

You can consider this my official fundraising letter and annual fundraising event….help us get the word out.

I have attached some support letter ideas that might help in getting donations, but sounds to me like Inga might be the best one to contact if you need a great letter.

Have a very, very blessed day!

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Duluth/Gwinnett CPA Encourages Believers to Seek Excellence in All That You Do…Taking Christianity Into the World

Staying away from the most common pitfalls taxpayers make is critical to your personal financial success. Careful discernment and wise application of tax law is an essential and critical part of avoiding otherwise avoidable IRS notices, penalties, responsibilities, IRS audits and amendment of prepared returns.

Colossians 3:23 Whatever you do, work at it with all your heart, as working for the Lord, not for men.

As a Body of Believers, we are commanded to give unto Caesar what is Caesar’s. As such and based on the premise of the U.S. tax system, we as taxpayers are solely responsible for the initial filing of our returns and the fair and just filing of our lowest legal possible tax. Avoiding these top pitfalls that many fall prey to will be an integral step in the proper preparation of your return. To assist taxpayers in the process it is the predominant role of the CPA adviser to be aware of tax law, details of changes from year to year and to ensure that not only a legally prepared return is completed but also that only the lowest legal possible tax is paid. The below is a sample inquiry that might be forwarded to an client to ensure not only a smooth tax preparation process but also that you best interests and tax law are always appropriately applied and considered:

For your Personal Return:

-I did not see any cash contributions for charities whereas you had some last year.

-Did you ever pay the state income taxes on the prior amended personal income tax returns as these will be deductible on Schedule A of your personal return as an itemized expense. Per my notes you owed GA $1000 and that you are making monthly payments. Please confirm if this is what you are paying on. As the interest and penalties are not tax deductible, we need to prorate what State Tax has been paid. Please advise regarding the above and then when the payments started, monthly amount, when they will be complete and total to be paid total via state payment plan.

-Please use the below link for the valuation of your donated items to Goodwill and send to me detailed itemization reflecting these totals

http://docs.goodwill.org/alfresco/d/d/workspace/SpacesStore/36cf5260-0bd6-4eea-acfb-8a80e3e014b0/Donation_Valuation_Guide.pdf

-It initially appears as if we might be able to claim Earned Income Credit (for lower income years), which is a credit available if your children live with you full time and if you are the only one who can claim them. Please review/advise.

Tentatively it looks like that you will be due refunds from IRS of approx. $2500 and from GA $400. The larger refund from IRS is due to your lower income year and your possible qualifying for the Earned Income Credit. Please review advise.

Like our faith in God, prudent planning, wise application of the law and staying the course are always a judicious path to follow.

Hebrews 6:17-19 Because God wanted to make the unchanging nature of his purpose very clear to the heirs of what was promised, he confirmed it with an oath. God did this so that, by two unchangeable things in which it is impossible for God to lie, we who have fled to take hold of the hope offered to us may be greatly encouraged. We have this hope as an anchor for the soul, firm and secure.

Serving Lawrenceville/Snellville/Norcross/Roswell as an Award Winning CPA for Decades

http://www.hiscpa.com/article3.html Gwinnett/Duluth CPA Teaches Personnel Keys to Managing Business Growth
http://www.hiscpa.com/article6.html Alpharetta/Roswell CPA Teaches the Tax Effects of Entity Choice
http://www.hiscpa.com/marketing-efforts.html Norcross/Sandy Springs CPA on Tracking Marketing Statistics for Your Georgia Business

And this is only some of the information available on our web site. You also have at our blog a host of other varied and timely tax and business management issues you can use.

John Dillard, CPA of His CPA, PC (An Atlanta Christian CPA firm) 1940 Woods River Lane, Duluth, GA 30097 Phone 770-814-9304 http://www.hiscpa.com/ To retain John Dillard CPA (An Atlanta Christian Speaker/Author) for your business group or church congregation, you can contact him today at 770.814.9304

Dare to Attempt Something so Great for the Kingdom of God that it is doomed to failure, lest Christ be in it!

We advise clients on: IRS representation, Offer in Compromise, Tax Problems, Incorporation in Georgia, Corporate and Personal Income Tax Returns, Part-time CFO, Virtual Controller, Business Planning, Offer in Compromise, Back Taxes, Business Acquisitions/Sales, Forensic Accounting, Business Valuations and Bookkeeping.

VE DAY-MAY 8, 1945

I think most people pay little attention to this day, May 8, and what it represents to this country and most of the rest of the world. I believe that 68 years ago this date marked a magnificent victory of our Father in Heaven, Yahweh or if you prefer, God. Just to refresh all who read this, on May 8, 1945, Germany surrendered and the war in Europe ended. In my mind on that day one of Satan’s greatest demons was defeated by the grace of God.

In one the Bible study tools I receive on a daily basis a person by the name of Josh Moody had a commentary on Psalms 126 called “The Secret of Joy. As I was reading it I could not help but think of what this date should me to all of us. As he explained, the Psalm is actually in two parts the first, vs. 1-3 being compared to a dream and the second vs. 4-6 is a prayer. I am going to print it out for so you can see what I am talking about.

I am not going to write about the end of the war and how this Psalm relates to the Jews because I think it is obvious when you consider what was happening to them at this time. But there cannot be any doubt how this Psalm relates to them. But this Psalm relates also very deeply to us as a country, as individuals. Not many of us can relate personally as to how it was at the end of that war, but if you listened to the ones who would talk about it or have taken the time to see what it was like during that period of time via books or television, you would understand how fearful, angry, and depressed people would have been. Literally thousands of men and women were being wounded or killed daily. For most of us we cannot fathom how Mothers, Fathers, Brothers, Sisters, Husbands, Wives and Children withstood the possibility of getting that telegram saying your loved one was missing or killed in action. So it is no wonder how joyful people were when the news of the surrender finally came. I am sure it was like the best of dreams one could ever experience. The streets were filled with those who were laughing, crying with joy, and yes I am sure singing as loud as they could. We would not have been able to defeat the demon without the help of God Almighty. There were countless stories from those who were there who said so many battles absolutely could not have been won without some Higher Being looking over them. From the beaches of Normandy on, the Sword of God Almighty Himself was leading the charge and we were destined to defeat Satan again. I am not talking about happiness. I am talking about pure JOY of release of stress, strain, pain, and fear of now knowing your loved one is coming home. Take a deep breath and scream Hallelujah! Praise our Lord, God Almighty.(Yahweh)

The balance of the Psalm is a prayer asking the Lord to restore us to the great country we were meant to be; restore all the blessings He had in mind for us before the Great Depression. As we began to rebuild our country, we be mindful of all the tears that had been shed and we turn those tears of pain to tears of joy as He blesses us with the abilities to make this country even greater than before. Praying that we never forget not only the greatest generation of men and women, but more importantly we be ever thankful that it was and is He who is beside this great nation. We need to be shouting out to the Lord daily thanking Him for His love, always looking to Him for guidance.

Unfortunately, this great nation appears to be heading in the opposite direction. Fewer and fewer people are looking to Him. Even the ones who are, are becoming under greater attacks from within this country. Satan has got a foothold and he is gaining ground daily. Please pray for our country daily. Pray that our leaders would start to look to Him for the important decisions that need to be made. Don’t be afraid to reach out to all you know, believers and non-believers, and tell them we need to shout out to Him and ask Him to give the remnant here and now the enlightenment as to how to turn our country around. I personally look to His Sword of Truth and all His Power to lead us through the valley of the shadow that is over our country now.

Glory be to God Almighty (Yahweh), Love you all in the Name of Lord Jesus Christ,
Gary

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA

Answering God’s Call to Ministry

About 2 years ago I began to get this overwhelming feeling that God was telling me to develop a ministry within a nursing home. I tried for over a year and a half to ignore it as just a figment of my imagination. The biggest reason was after visiting a grand elderly person at the nursing home after she had a stroke, I swore to myself I would never go to another. It was so very depressing. So since I did not want to go there I just knew God would not tell me to do this ministry.

At about the two year mark I gave in to Him and decided to go for it. Well I thought I would be able to just jump in and visit these people, no problem. It has not been that easy. I had to fill out applications, interview, go through background checks and wait, and wait. Well in the meantime I had just about given up and decided to begin serving at my church. I have been attending this church for over 15 years and did not know anybody there.. I mean, no one. Whose fault was that? Mine. My daughter also attended, from the age 12 to 17 and everyone knew her. She was involved in everything they would allow a teenager to do. I was just Chelsea’s dad. Anyway to make a long story short, I think God wanted me to learn how to be a Christian before I tried to go out in world in His name. I started reading and studying the Bible more and being more involved with other Christian people.

Finally, after a time I had almost forgotten about the nursing home ministry, I got a call from the hospital telling me I had been accepted and could begin the process of starting my ministry. I think for me God is letting me work within His time frame not mine. So my advice to you is to first look to your Pastor for direction. They always have people within the church at different levels of ministry.

I do not know what you know about Pastor 7 and his ministry and I only know what John has told me. For me at the present time it is just too far away and there are plenty of areas I can serve the Lord here in Gainesville. You may know about his ministry and just do not feel comfortable with it, but I can tell you this, you will have to step out of your comfort zone at sometime. Some people can do in big leaps, some of us need to take baby steps. Listen to God, He will guide you. Pray, pray, pray!

God bless you,
Love in Jesus Christ,
Gary

www.HisCPA.com A Christian CPA Firm in Duluth GA Proudly Serving Suwanee, Lawrenceville, Snellville, Lilburn, Duluth, Norcross, Peachtree Corners, Atlanta, Gwinnett, Johns Creek, Roswell, Forsyth, Flowery Branch, Buford, Dunwoody, Grayson, Alpharetta, Sandy Springs & Tucker as a Faith Based CPA