Contributions designated for a missionary

by Menesia
(Spokane, WA)

First, this is an awesome site, and I wish I had found it sooner!!
My questions are about donations we receive that are designated to a missionary we support.
Here is some background information:
*This missionary does not have a "sending organization," other than our church, nor does have a business entity set up here, nor in Cambodia, where he serves.
*His primary support comes from our church, but he has a few other churches who also send him money through our church. There are also some individuals in our church who designate their tithe, or a portion of their tithe, to his ministry.
*We also have a specific amount in our budget designated for his support every month, separate from what we receive from others.

I'm not really sure how to properly set up this ministry in our books, and haven't been able to find any answers specific enough to our situation, so any help is appreciated!
*Should he receive a 1099?
*Should donations received for him be designated as pass-through? (Our board determines how and when to disperse money to the ministry.) If so, how do I set up a "pass through" account?
*Are donations designated to his ministry non-tax-deductible for the donor?
*Are there any other factors I may be missing?