Reserves & net assets

total net assets ($29.5M) vs. the $2.0M annual apportionment shortfall; 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. Measured against need, the cushion is deep: reserves equal 14.6 years of the conference's current $2.0M apportionment shortfall, so the collection decline is not an existential solvency threat — it is a choice about how long to spend down. The Finance Table (CF&A) may draw the Contingency Fund/Reserves for emergencies.

2024 / policy ongoing · Río Texas 2024 audited statement + Atlas Vital Signs (reserves-vs-need)

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.

2024 · Florida 2024 audited Combined Financial Statements