01.08: Budget information

Background and understanding 
The EMM budget administrator and the intern's field supervisor together develop a projected budget for the intern's mission assignment. Any questions about the budget can be directed to the personnel placement and MST coaches for short­-term assignments. 

EMM support for interns is based on actual costs of living. The intern is reimbursed for actual expenditures. An intern's only discretionary funds are a monthly allowance and annual vacation allowances, which are designed to cover personal costs only. 

Please note that several optional expenses may be included in a budget, if requested prior to the budget being finalized. Such expenses may include the cost for alternative (non­-EMM) medical coverage, immunizations, travel to and from training, or educational debt reduction, with the approval/affirmation of the intern's MST. All desired, eligible expenses must be included in the budget prior to approval of the final version. 

Budgets are broken into two sections: stateside costs and field costs. The stateside costs section includes costs that EMM incurs for the intern. They are one­-time expenses such as travel to and from assignment, training costs, payment for student loans, etc. Field costs include allowances and those expenses for which the worker receives reimbursement on the field. Both sections are listed in U.S. dollars. 

Stateside costs
  • Educational debt reduction (taxable income): assistance for payment of eligible educational loans for undergraduate/graduate studies or other related educational expenses (must be approved by the MST)
  • Rent and utilities (taxable income): cost of housing during home leave (rarely included)
  • Tenure for 12-month assignments ($40/month/adult)
  • Resettlement allowance: funds given to the intern upon completion of assignment to help with the transition back to the home culture 
  • Social security taxes: EMM pays social security taxes (both the employee and the employer portions) for the intern while on assignment. Budget categories noted as taxable above and below are the ones that the IRS considers as “income” for tax purposes. 
  • Round trip travel to outreach location: the cost of round trip travel between EMM's central administrative offices or the intern’s home and the location of assignment 
  • Other U.S. travel: mileage is reimbursed for travel to and from various required training events before and after the assignment
  • Medical premium: the cost of medical health coverage for the intern while on assignment
  • Preparation expenses: miscellaneous costs including prayer cards, personality tests, and immunizations
  • Launch: A three-­week training event for interns (as well as all new long-term workers)
  • Re­-entry retreat: a four-day retreat for interns and long-­term workers to process their experience
  • Other training: specific specialized training (when required) 
  • Support services: funds used to offset a portion of the costs of administration for an internship assignment 
Field costs
  • Allowance (taxable income): the discretionary income that an intern receives to cover the cost of personal items not listed elsewhere in the budget, e.g., postage, personal phone calls, toiletries, souvenirs, personal travel, tithes, etc. 
  • Rent (taxable income): rent paid for intern housing, whether with a host family, in an apartment, etc. 
  • Utilities (taxable income): heating fuel, electricity, water, sewer, and garbage collection
  • Food/kitchen/bathroom/laundry (taxable income): household consumables as listed, including food and various cleaning supplies
  • Vacation allowance (taxable income): funds for travel and other expenses related to vacation (one day of vacation for each month of outreach)
  • Social security taxes: EMM pays social security taxes (both the employee and the employer portions) for the intern while on assignment. Budget categories noted as taxable above are the ones that the IRS considers as “income” for tax purposes. 
  • Miscellaneous living expenses (taxable income): basic household furnishings and equipment such as cooking utensils, hot plate, fan, mosquito net, sleeping mat, sheets, etc. Necessary furnishings will vary depending on location of service and living arrangements. 
  • Work-related expenses: includes items such as lunch in a restaurant, a cup of coffee in a cafe, or hosting people in one's home in the process of building relationships with ministry-related friends and contacts
  • Language study: any applicable costs for a language tutor and/or tuition and educational materials for language study
  • Assignment travel on site: travel related to the intern’s daily life and assignment while on location
  • Retreats: cost of travel and overall expenses for attending the EMM retreat in the country of service or in the region; may include a personal retreat, too. 
  • Official documents: cost of resident/work permits, visas, ID cards, driver’s license, taxes, airport fees, etc. in the country of service
  • In-service training: cost of on-­location training for the assignment (books, seminars, etc.)
  • Office expenses: items needed for correspondence with EMM staff, coach, and mentor (includes photocopies, fax, phone, internet access, and mobile phone fees)
  • Contingency: 2% of total field costs (not including social security), built into each budget to cover overruns and unexpected expenses