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Annual Audit

Philippians 3:4b-16

October 4, 2026

Sermon preached by Rev. Donald Ng at Lakeshore Avenue Baptist Church, Oakland, California

If I were to perform a personal audit, I might say:

​If anyone else has reason to be confident in the flesh, I have more: baptized in 1961, a member of First Baptist, Boston, founded in 1665 of the American Baptist Churches of Massachusetts, an American born in the City of Boston; as to the law, a birthright citizen; as to zeal, an advocate for the separation of church and state; as to righteousness under the law, blameless because I plan to vote in November with my mail-in ballot.

If you were to use Paul’s audit in verses 4-6, what might your audit be?

Paul’s Audit

Our passage for today using personal audit, Paul reviews his past to argue with some local church members who assume that they already possess absolute knowledge of Christ and that they are perfect. 

In order to persuade his hearers or readers, Paul shares his own tension between his past and the future like in an audit. So, he cites his origin story is from the people of Israel from the clan of Benjamin. As a strict Pharisee and a zealot for the law, he persecutes the new Christian communities, compatible in what he wrote about in Acts. He’s committed to following the works of the law like circumcision and food restrictions that distinguishes Jews from the Gentiles.

For Paul, while he was a Pharisee, his past was and still could be an asset to him, not an embarrassment or exercise in frustration and despair. It was God acting in Jesus Christ, not his experience as a Pharisee, that changed the way Paul regarded his life and all creation.

The heart of Paul’s annual audit is that God gifted him a true perception of who Christ is and now he wishes that for the community of the Philippian church. While he accounted for all of the assets he has: God-given identity in his circumcision, member of the tribe of Benjamin, a Hebrew, a Pharisee, plus a healthy dose of pride in his own achievement: zeal and blamelessness before the law, he now discards them as rubbish, trash. In the sight of the world, these assets in the marketplace would be gains, profits, of value, a pretty good resume.

But now, Paul’s understanding of the resurrection of Christ has valued these things worthless or at least not as valuable to him as before. Now, Paul’s righteousness comes in his faith in Christ. He says,

​“I want to know Christ and the power of the resurrection and the sharing of his suffering by becoming like him in his death, if somehow, I may attain the resurrection of the dead.” (vv. 10)

Paul’s transformation has led him to be like Christ even if it means the cost of discipleship. 

Success Status

In our world today, success is measured by the status one may have in the eyes of others. We may have financial wealth that generates more wealth overnight when our funds are managed on Wall Street. We may feel successful when we live in a neighborhood that is gated with a club house and access to a country club. We may feel successful when we are driving a Lexus rather than a Toyota. You can see my Lexus across the street! But Paul is saying that while these things might be assets, these are losses in the sight of Christ.

And for the Philippians, citizens of a Roman colony, to not exploit their privileges of Roman citizenship, but to discover their status in Christ. This is the point Paul is making to the Philippians.

For Lakeshore church, how might we measure success? During this season of transition, we have explored a number of areas that have given us the sense that we are a successful church. The list of staff members on the front of our Sunday worship bulletin was longer before. We operated a children’s center for over 53 years as a ministry to the Oakland community but as of last Sunday, we voted to close LCC. We have 5 different buildings that make up this campus sitting on very valuable real estate. We have a beautiful pipe organ that inspires us to sing loudly so that the angels of heaven can hear us. 

Read Related Sermon  Don’t Worry, Be Faithful

Like Paul, we might say, “If anyone else has reason to be confident in the flesh, we at Lakeshore have more…”

Striving Forward

Being comfortable with our successful past or sitting on our laurels is not enough. The race that Paul is on is racing toward completion but not yet receiving the victory prize. The final race has not been completed. But we need to know where are we going? And whether we like it or not, we are on a race at Lakeshore!

There’s a story of Supreme Court Justice Oliver Wendell Holmes, Jr. who served in the early 1900s had the reputation of being absent-minded. One day on a train out of Washington, Holmes was studying a pending case when the conductor asked for his ticket. The jurist searched each pocket nervously, but to no avail.

“Don’t be concerned, Mr. Justice Holmes,” the conductor said. “We know who you are. When you return to Washington, you can send us the ticket at your convenience.”

Holmes lowered his eyes and shook his head sadly. “Thank you, my good man, but you don’t seem to understand the problem. It’s not a question of whether I’ll pay the fare. The problem is: “Where am I going.”

Not like Judge Oliver Wendell Holmes who may have forgotten where he was going, we at Lakeshore know where we are going. God is calling us forward to complete the discipleship race of making Jesus Christ, the Son of God who redeems the world in the world.

The action of Christ calling Paul to be the apostle to all the nations has put Paul and us on a new racetrack. 

When I was in high school, I was too short to play basketball, too small to play football, our school was too poor for me to play tennis, but I was okay to run track. I was too slow to run the 100 and my lungs were too small to run the marathon; so, I ran the 600 and the 880. My coach would remind us to keep our eyes looking forward and not look back. 

Paul is telling the Philippians to keep on straining forward toward the goal and forgetting what lies behind. While we can’t resist the temptation to look behind, the goal is to set our minds on the goal ahead. 

What are our goals as a church for our life together in the future? In a few weeks, you will be giving an opportunity to call your next pastor to serve with you at this corner of Lakeshore and Mandana as you race around Lakeshore Avenue and out around Lake Merritt to invite people to join you in hearing the Good News of Christ. 

You will continue to have an opportunity to give to Lakeshore through your pledges and generous giving to ensure that not just the PG&E bills are paid but the you will become the shining light of Christ blazing with messages of hope, joy, love, and peace in a troubling world. 

Like the woman at the well who met Jesus and he told her everything about her, left the water well and ran to tell her people about Jesus and eventually many in her household also believed. Like Mary Magdalene who met the Risen Christ at the empty tomb, ran to tell the others what she has witnessed. Like the two disciples on their way from Emmaus to Jerusalem after the Resurrection and having met the Risen Christ raced into town to tell the other disciples who they have seen.

Read Related Sermon  Calendar Confusion

We are also on a race at Lakeshore. It’s not about who may come in first and winning the race. It is all about simply crossing the finish line. The prize is hearing and responding to the call of God to be his disciples.

Christ’s Own

For such an able and talented group of people who make up Lakeshore, it’s easy to begin to believe that we already have all the answers to our problems. In truth, we probably do because we are gifted and talented created in God’s own image. Honestly, God expects us to use the tremendous resources that we possess for the work of God’s Realm on earth.

But at the same time, this race that we are on when we have audited and assessed our abilities and capacity, we can only do this when we trust in God. Paul said,

​“Not that I have already obtained this or have already reached the goal, but I press on to make it my own, because Christ Jesus has made me his own.”

Christ, our Savior has made each one of us and Lakeshore church, all of us his own. We don’t fear the future because we are already with Christ; he has made us his own. With God’s help as we continue to audit who we are as a congregation; we are straining forward to see what lies ahead. We press on toward the goal for the prize of the heavenly call of God in Christ Jesus.

The Race Ahead

The race ahead is not without challenges. Even when we are fully conditioned, all warmed up, suited with our racing shoes on, there may be headwinds to slow us down, El Nino rains to slip our traction, and even a charley horse that may sideline us for the moment. 

Paul says that even if we have maturity of same mind, there may still be those who may differ with us. But in God’s time, hold fast to what you have attained or achieved. In God’s time, even these differences will be revealed for what they are so that we will reach the finish line. 

It is still important for us to understand our past but we are called to break from that past to strain forward toward that goal that God has in store for us as Lakeshore. 

If I were to do an audit of Lakeshore, it would be,

​“If anyone else has reason to be confident in this world, you do and there’s more confidence where that came from. Baptized in believer’s baptism witnessed by many, members of Lakeshore Avenue Baptist Church, affiliated with Evergreen Baptist Association, AWAB, Alliance of Baptists, and Cooperative Peace Fellowship, a Christian community of 166 years, some are Baptist at birth and others convicted by the Baptist faith with zeal; defender of the church of Christ, and as to righteousness under the law, blameless because you will also go and vote on November 3rd!”

Let us pray.

Gracious God, you have endowed this church to be a confident witness of the saving grace of Jesus Christ in the world. Give us the stamina to run this race to the finish line so that this church can continue to be a shining light of hope and love. And when we might have different opinions about anything, lead us to the maturity to be of the same mind. Keep us focused on the prize of the heavenly call of God in Christ Jesus in Oakland and around the world. Amen.