Scholarly Insights

Dr. John Buchner, former WCG member in Australia, was awarded his Doctor of Philosophy degree by the University of Western Sydney, Australia for research on change in the Worldwide Church of God. You may already know him from his previous work in compiling the most exhaustive reference bibliography ever assembled on the Worldwide Church of God.

John Trechak's Ambassador Report long ago justifiably praised the work of John Buchner and his exemplary efforts in contributing to genuinely scholarly research on the WCG. At one time, WCG officials had at first agreed to talk with him, but then all meetings were canceled for his research travel to the United States while meeting with leaders and members of other COG organizations. This change of direction came apparently on orders from Joe Tkach who didn't have the sense to see how Buchner's research could actually help the WCG, but instead wrote Buchner a letter turning the research down. Should you read Joe Tkach Jr's 2000 Azusa doctoral thesis with bibliography, "An examination of the doctrinal reformation of the Worldwide Church of God" (available to anyone by interlibrary loan on request from Azusa Pacific Library), and compare it to John Buchner's research product, you will understand the extreme irony of Joe Tkach turning down such a worthy research request.

Ambassador Reports is glad to see the WCG changed its mind on conducting research on change in the WCG. Dr. Buchner's work is entitled "The Worldwide Church of God: A study of its transformation in terms of K. Helmut Reich’s theory of Relational and Contextual Reasoning".


As to K. Helmut Reich, first a professional physicist at CERN, the world's largest particle laboratory, next became an APA award-winning recognized psychologist. He spanned both professional fields with his unifying cognitive developmental theory in his 2002 book, "Developing the Horizons of the Mind: Relational and Contextual Reasoning and the Resolution of Cognitive Conflict". Reich in his cognitive theory draws from complementarity theory found in physics, which theorizes how light may paradoxically appear both as a particle and a wave in the same context as a coherent whole.

Relational and Contextual Reasoning (RCR) goes beyond the conceptual premises of complementarity in resolving conflict to recognize the complexity of human interaction and transactions at a higher level of complexity. It begins at the elemental RCR of logical processing stage one, at an either/or binary level of cognition. (My notion on binary thinking is Herbert Armstrong commonly utilized it in his publications as a persuasive tool to circumvent critical thinking processes.) RCR can then progress in complexity through five stages. Stage five is relational and contextual theory taking into account complex relationships with multi-perspectives.

Reich's RCR theory is used by Dr. Buchner as a measure to stage the cognitive development of WCG leadership in regards to their level of understanding of the Trinity doctrine. In regards to grasping RCR stages, with level 1 at the beginning level up through level 5 (5 = highest cognitive level), may I humbly suggest you first take a look at the Appendices link below, at sections A-C for a diagrammatic, visual representation of Reich's RCR theory, followed by section E to take a look at the actual survey questions the WCG leaders answered in writing for the research. This may make it easier to have some background context on the RCR staging levels before reading the paper. Or if you care not to get into that much theoretical depth, just think of Relational and Contextual Reasoning (RCR) as everyday "reasoning" without getting hung up on the acronym and enjoy the plunge into Chapter 1 without hesitation.

By the way, this thesis is not exactly dry reading for Worldwiders -it is chock full of COG figures such as Herman Hoeh (who telephoned Dr. Buchner for the survey). Splinters and spin off luminaries are given coverage, too with interesting details to ponder.

After going through a lengthy approval process, thirteen members of the WCG ministry or administration responded in writing to fifteen survey questions probing their level of relational and contextual reasoning in regard to the Trinity. Joe Tkach Jr. and Mike Feazell are two of the thirteen who participated with written responses on the Trinity, but which two? WCG survey participants have had their identities cloaked, with their names replaced by thirteen phonetic monikers: ALPHA, BRAVO, CHARLIE, DELTA, through...MIKE - you get the picture.

Respondents to the survey are described as including: a very senior early stage administrator, retired senior WCG minister, senior WCG administrator, senior editor and retired pastor, longtime WCG writer, active senior WCG minister, editorial writer, retired senior administrator, and so on.

My guess is that Joe Tkach Jr. is identified as respondent LIMA in Chapter 6.

LIMA is described as exercising a prominent position in the WCG hierarchy. He received his early education in the WCG which helped form his thinking, and had an opportunity for secular work and study. This could be veiled language for Tkach Jr's work experience at Arizona Boys Ranch or Microsoft, followed by his secular masters degree in business. Exposure to mainstream evangelical theology could mean attendance at Azusa after returning to Pasadena from Arizona.

Either way, it's definitely worth a read to any Worldwider! Simply click on the following chapter links. Enjoy!

Detailed Chapter Contents, Abstract

Ch. 1 Introduction to the WCG and the Cognitive Conversion of Its Leaders

Ch. 2 Literature review of Helmut Reich’s theory of Relational and Contextual Reasoning

Ch. 3. Relational and Contextual Reasoning related to Christology and the Christian Doctrine of the Trinity

Ch. 4 - Method: the qualitative application of Relational and Contextual Reasoning to the case study

Ch. 5 - Results of Study 1: A review of opposing interpretations of the Trinity as a cognitive construct, and transition from rejection to acceptance of the doctrine, in search of an explanation consistent with Relational and Contextual Reasoning

Ch. 6 - Results of Study 2: Analysis of responses to a survey of Worldwide Church of God leaders in regard to their understanding of the Trinity, in terms of Relational and Contextual Reasoning

Ch. 7 Discussion and Conclusion

References and Bibliography

Appendices A-E

Are Local WCG Congregations Following HQ Financial Reporting Policy?

A poster commented:

Stan,

It's not just HQ that's not being willing to be up front with the membership about offerings and what's being done with them. The local congregations (at least this one) bears watching as well.

While we were just shown a budget for this year recently, we have never been told how last year's funds were actually spent. It's one thing to say you plan to do something; actually doing it is another thing entirely.

After our previous experiences with the WCG under HWA, you would think a minister would know better than to say give your money to Jesus and let it go, and expect people to just go along with it.

Thank you for drawing attention to this most important aspect of giving in the WCG, but not getting appropriate financial reporting in return.

You do well in drawing a distinction between a congregation's projected budget and spending with what actually takes place during the fiscal year. Rarely if ever do the two perfectly coincide. If the budget, donations and spending did match exactly, your pastor must be able to prophesy the future, well in advance. Even Alan Greenspan isn't that good at forecasting!

Ambassador Reports has knowledge of other members reporting that they can't get the HQ mandated local financial information from their Pastor. Dan Rodgers, Director of WCG Church administration, and your regional pastoral leader should be notified about this troubling situation in your church. Local church pastors must keep their congregations fully informed with certain periodic financial reports, not just how well the local budget is doing. If the pastor doesn't give after a friendly reminder, perhaps some further administrative action may be in order.

Tkach has demanded financial and administrative accountability from local WCG congregations through highly detailed rules and regulations in the WCG financial and administrative manuals. Part of his financial rule is to require local congregations to develop and locally approve of an annual budget which calls for electronic funds transfer of 15% of donations given ("apportionment income") from the local offerings over to the Glendora headquarters bank account on a set day each month. All the better to electronically monitor local weekly attendance and giving records! Local pastors salary and compensation is similarly transmitted electronically from Glendora back to the local pastor's separate account.

The manuals also direct the pastor of the local congregation and finance committee to keep the local WCG members fully informed in specific ways about the local finances, not just the lack of donations or if meeting budgeted expectations. The local congregation is to receive a certain number of stipulated, written financial reports with detailed information on at least a periodic basis. Summary financial information from the previous year is to be used locally to plan next year's budget. Your congregation may want to go above and beyond the minimum reporting requirement standards as required by the financial manual.

Chapter 8 of the WCG Financial Manual should prove helpful to you. Required financial reports of local congregations are described in this section, along with frequency of reporting and designated recipients in the pecking order. It specifically states that reports to be received by the congregation are to be posted on a bulletin board or in a bulletin or newsletter available to all members. Are you getting these reports through bulletin boards? Perhaps your local newsletter is getting filtered out as spam by your internet service provider.

Reports to be received by Glendora HQ are to be submitted electronically, through the Internet. If required financial reports become overdue by more than six months, HQ may audit the congregation’s records or take other appropriate action, charging your congregation for associated costs for the inquisition. Local congregations are responsible for reporting to HQ according to certain deadlines.

WCG financial reporting deadlines are:
Weekly reports are due by Tuesday of the week following
Monthly reports are due by the 10th of the month following
Quarterly reports are due by the 30th of the month following
Year-end report is due by March 1 of the year following

WCG Financial Manual

Good luck in your quest to get your Pastor to follow Tkach' local disclosure financial rules. You always have the option of not donating to an unaccountable Worldwide Church of God! What are they going to do, run a tithe check on you?

Read Top Secret Plain Truth Ministry Tax Reports

It's been next to impossible to get any consistent, solid financial information on the WCG since the Tkachs took over in 1986. You see, under the Armstrong era, the cult invented the absurd "Catch-22" glitch that one has to be a member of the WCG "in good standing" (meaning passing a computer "tithe check", maybe?) to qualify to ask for any HQ financial information. But then, a loyal, lowly WCG tithe payer who dared presume themselves to be "in good standing" would then likely be marked, branded and disfellowshipped with the excommunication boot for even asking HQ for such information. The Tkachs have a Statement of Financial Stewardship on the wcg.org website, but don't let it lead you to believe the Tkachs are open with the lowly WCG donors about disclosing their salaries, lifetime employment compensation contracts or even the Worldwide headquarters financial statements.

What Christian grace is that kind of disclosure, taking income from the offering plate, but not disclosing salary and financial statements to the Church you supposedly serve?

There is a way to penetrate some of the secrecy surrounding the WCG financial empire. PTM tax returns or 990s, can now be obtained through the Office of the California Attorney General website.

Click on the link below for summary information and tax return pdfs for tax information filed by the Plain Truth officers for a particular year. It is in the pdfs you will find a greater level of disclosure, but not enough for Worldwide Church of God members and donors to know what's really going on. For example, Tkach's hidden six or seven figure compensation on these tax returns is reported as zero - meaning none of your da$%n business! Of course, Greg Albrecht's compensation as the Plain Truth director has to be disclosed, because the IRS mandates such salary disclosure of top employees by tax exempt organizations. Plain Truth Ministries Worldwide (California corporation C0742587) was incorporated March 17, 1975 by the Worldwide Church of God. The summary link notes the PTM tax ruling was approved after incorporation in 1975.

Also, please realize that in no way these 990 tax information returns qualify as any kind of endorsement or approval of the reported spending or the financial actions of the church or ministry by the Attorney General. Absolute, unchecked power in any organization tends to lead to corruption of a variety of sorts. The board of directors of the corporation with the council of member elders of the WCG church association have the very same fiduciary duties of loyalty and fidelity to the WCG (which duties were continually breached before, during and after the 1979 receivership) as they do today under Tkach Jr.

The forms are supposed to be filled out according to Internal Revenue Service guidelines. The 990 forms in Adobe Acrobat are information required to be sent to the IRS and put into format by Guidestar to help the public figure out how donated nonprofit money is utilized, and for what overhead expenses and purposes. Obviously, this kind of information is not yet legally required to be published on the PTM and other ministry websites, but it should in the Church's best interest be easily obtainable.

Just scroll around on the summary page or if you want more, click on the yellow 990 pdf icon in the upper right hand corner for a particular tax year. Until just recently, Joe Tkach Jr. was President and Director of PT Ministries with a controlling vote on the PTM board of directors. The 990s reveal a substantial amount of asset transfer and financial support by the Worldwide Church of God.

For easy access, click on this Guidestar link, type "Plain Truth" in the search box, hit the return key (enter), click on choice #2 "Plain Truth Ministries Worldwide, and you're there! Get ready for some Plain Truth on the finances!

Welcome to Ambassador Reports

Shadows of WCG: Stan speaks out! -(link)

Thank you, J, for highlighting my comment on Tkach's lifetime lack of disclosure of the WCG Church Association Bylaws and lack of full financial disclosures to the WCG membership. These HQ financials should be made freely available to the membership on a periodic basis - the full, proper accounting form of written, verifiable financial statements - not incomplete, possibly misleading chit-chat from the WCG treasurer.

I created this blog spot with the intention of having a place to voice news and opinions on a variety of subjects of interest to me, and hopefully to the reader, which includes what is happening in the Churches of God.

Keeping the above in mind, I prefer not to make this blog a full time crusade - posting more on an occasional, part-time basis. Now is as good a time as any to get the ball rolling. A journey of a thousand miles begins with the first step.

Stan Gardner