The range across conferences
How big a cushion is the conference sitting on, and what is it for?
Net assets and reserves vary by an order of magnitude. Some conferences hold large endowments earmarked for specific purposes; others draw reserves down to cover deficits. The audited totals are the hardest data to get — they live in scanned journals.
Reserve per member
Net assets divided by professing members — the cushion normalized for size. It tells a sharper story than raw dollars: Florida holds $2,118 per member, roughly 5× Río Texas's $439. Shown only where an audited net-assets total meets a sourced membership count.
| Conference | Net assets | Members | Per member |
|---|---|---|---|
| Florida | $235.0M | 110,956 | $2,118 |
| Indiana | $65.8M | 110,838 | $594 |
| North Georgia | $95.5M | 211,504 | $451 |
| Río Texashome | $29.5M | 67,179 | $439 |
Membership: Florida 110,956 (2023) · Indiana 110,838 (2023) · N. Georgia 211,504 (2023) · Río Texas 67,179 (2024). Net assets are total audited net assets; Florida's is combined conference + districts and includes large restricted funds.
total net assets; explicit reserve floor of 20% of conference funds
Holds $29.5M net assets and — unusually — sets an explicit floor: the Unrestricted Fund Balance must stay at ≥20% of total Conference Funds. The Finance Table (CF&A) may draw the Contingency Fund/Reserves for emergencies, and unspent apportioned allocations roll into the undesignated balance.
2024 / policy ongoing · Río Texas 2024 audited statement + Policy Manual (Operating Policies §3)
total net assets; $108.7M board-designated incl. $28M church-development endowment
Large designated investment pool earmarked by purpose (church development, retirement, health, strategic initiatives).
2022 · NGUMC 2022 audited statement
non-restricted fiscal investments ($35.2M) + designated reserves ($20.7M), FY2024
Holds $35.2M in non-restricted fiscal investments plus $20.7M in designated reserves (property proceeds, New Faith Communities, district funds). Reserves were drawn on to absorb the disaffiliation revenue loss.
2024 · Texas AC 2024 audit — Designated Reserves (Add. B) + Fiscal Investments (Add. C)
total net assets (consolidated, audited): $55.4M unrestricted + $10.4M restricted
Total net assets of $65.8M (up from $52.1M) on $76.0M of assets — $49.2M investments, $12.4M cash. Notably, the conference drew transitional reserves to balance its operating budget even while total net assets grew on investment gains — an operating deficit alongside a growing balance sheet.
2024 · Indiana AC 2025 Journal — Consolidated Financial Statements (audited)
conference operating reserve fund: $1.54M = 15.03% of the apportioned budget (goal 10%)
Holds reserve funds for operating cash flow with a stated long-term goal of a 10% reserve; sat at 15.03% ($1.54M) at the end of 2024. The $44.4M in the IRS 990 is a separate foundation entity, not the conference's operating reserve.
end of 2024 · Missouri AC 2025 Journal — Conference Reserve Fund policy (CFA §L)
reserves drawn annually to balance the budget (~$2.0M CFA + ~$1.1M other); consolidated total not published
The budget leans structurally on reserves: roughly $2.0M from CFA reserves plus ~$1.1M from other reserves each year to balance, against ~$14.0M in mission shares apportioned (≈87% anticipated remitted). The audited total net-assets balance isn't published in the budget summary.
2025 budget · Great Plains 2025 Budget Summary
total net assets (combined, audited): $117.2M unrestricted + $117.8M restricted
By far the largest cushion in this set — $235.0M total net assets (up from $207.4M) on $268.8M of assets, split almost evenly between unrestricted and donor-restricted. Combined conference + districts.