PRESBYTERIAN CHURCH (USA) Presbyterian Mission Agency For the Period Ended December 31, 2014

Transcription

1 Chart A1 PRESBYTERIAN CHURCH (USA) Presbyterian Mission Agency For the Period Ended December 31, Unrestricted +()% of YTD 2014 Restricted 2013 YTD +()% of ,600,000 6,563, ,000 2,000,000 8,755, ,684 7,303,774 (10) (63.0%) (16.6%) 674,883 7,761,439 5,482, ,000 1,400,000 5,561, , , % 2.0% (41.8%) 7,566,823 6,505 7,078,493 16,321, , , ,908 2,771,882 2,008,344 2,620,633 7,994,258 2,677, ,378 19,891, Grand +()% of 2013 YTD YTD +()% of ()% of 2013 YTD YTD +()% of 2013 Support from Congregations and Presbyteries Congregations Special offerings Christmas Joy One Great Hour of Sharing Peacemaking New Peace and Global Witness Pentecost Witness Specific appeals Emergency and Disaster Relief Extra Commitment Mission Initiative Special Missionary Support Hunger Theological Education Fund (0.6%) 7,086,556 (7.4%) 3,500,000 3,706, % 3,696, % 10,100,000 10,269, % 10,782,796 (4.8%) 4,200,000 7,100, , ,000 3,604,041 6,378, , , ,712 1,435 (14.2%) (10.2%) (52.3%) (17.4%) 3,921,296 6,519,016 1,003, ,323 1,723 (8.1%) (2.2%) (57.2%) (9.8%) (16.7%) 4,200,000 7,100, , ,000 3,604,041 6,378, , , ,712 1,435 (14.2%) (10.2%) (52.3%) (17.4%) 3,921,296 6,519,016 1,003, ,323 1,723 (8.1%) (2.2%) (57.2%) (9.8%) (16.7%) 2,500,000 9,100, , , ,000 1,300,000 2,644,563 7,487,946 89, , ,625 1,050, % (17.7%) (80.8%) (52.2%) (2.2%) (19.2%) 5,812,763 6,536, , , ,895 1,062,849 (54.5%) 14.6% (76.8%) (36.0%) 59.9% (1.1%) 2,500,000 9,100, , , ,000 1,300,000 2,644,563 7,487,946 89, , ,625 1,050, % (17.7%) (80.8%) (52.2%) (2.2%) (19.2%) 5,812,763 6,536, , , ,895 1,062,849 (54.5%) 14.6% (76.8%) (36.0%) 59.9% (1.1%) 9.7% (5.9%) 405, , ,974, ,810 93, ,254 28,039,163 (1.3%) 420,834 (37.6%) 2,947,272 (73.2%) 756,124 (12.3%) 34,536,337 (4.8%) (96.8%) (83.2%) (18.8%) 560,915 2,150, ,729, , , ,254 35,342,937 (28.5%) 420,834 (61.2%) 3,622,155 (73.2%) 756,124 (13.2%) 42,297,776 (4.8%) (77.0%) (83.2%) (16.4%) 5,918, ,633 1,415,190 (6.0%) 0.5% (42.4%) 7,703,313 1,243, ,000 10,672, ,694 80, % (26.5%) (33.3%) 9,724, ,296 96, % 249.7% (16.7%) 13,186,136 1,852,156 1,520,000 16,233,763 1,534, , % 15,643,083 (17.1%) 878,929 (41.2%) 1,511, % 74.6% (40.8%) (6.5%) 15,000 8,004 7,974,107 (19%) (11.2%) 154,565 19,115,374 86,389 28,422, ,565 19,911,844 33,333 31,765, , % 20,920,883 (61.4%) 11.8% 31,152, % (4.8%) 229,565 19,918,349 33,333 38,844, , % 20,928,887 (61.4%) 7.9% 39,126, % (4.8%) 2.0% 229,565 19,115,374 86,389 35,989,620 (0.7%) 14,382,267 (11.9%) 15,735,546 (8.6%) 60,397,588 59,804,775 (1.0%) 65,688,890 (9.0%) 76,719,411 74,187,042 (3.3%) 81,424,436 (8.9%) 695, , ,786 2,588,311 1,729,724 2,537,557 6,330,455 2,462,967 50, ,743 17,446,883 (4.4%) (3.9%) (4.7%) (6.6%) (13.9%) (3.2%) (20.8%) (8.0%) 2.6% (12.3%) 434, , ,161 2,204,414 2,176,079 1,753,210 5,311,247 2,054,878 2,119,511 16,887, % 58.6% 1.1% 17.4% (20.5%) 44.7% 19.2% 19.9% (93.8%) 3.3% 1,190,213 1,844, ,790 6,204,631 7,483,824 14,853,950 20,174,999 3,554,530 2,208,245 3,529,612 61,666,538 1,632,346 1,648, ,910 5,072,740 5,462,735 12,312,855 19,384,083 2,807,119 2,291,213 3,490,155 54,572, % 1,135,319 (10.6%) 1,699,048 (24.3%) 549,510 (18.2%) 5,544,243 (27.0%) 6,468,878 (17.1%) 16,296,497 (3.9%) 18,051,674 (21.0%) 2,788, % 2,254,278 (1.1%) 4,829,312 (11.5%) 59,617, % (3.0%) (14.3%) (8.5%) (15.6%) (24.4%) 7.4% 0.7% 1.6% (27.7%) (8.5%) 1,917,586 2,067,385 1,363,698 8,976,513 9,492,168 17,474,583 28,169,257 6,232,105 2,208,245 3,656,990 81,558,530 2,328,014 1,862,310 1,177,696 7,661,051 7,192,459 14,850,412 25,714,538 5,270,086 2,341,870 3,620,898 72,019, % 1,569,774 (9.9%) 1,833,986 (13.6%) 1,248,671 (14.7%) 7,748,657 (24.2%) 8,644,957 (15.0%) 18,049,707 (8.7%) 23,362,921 (15.4%) 4,843, % 2,254,278 (1.0%) 6,948,823 (11.7%) 76,505, % 1.5% (5.7%) (1.1%) (16.8%) (17.7%) 10.1% 8.8% 3.9% (47.9%) (5.9%) (14.2%) (1,152,347) 165.9% (1,268,950) 5,232,324 (512.3%) (72.3%) (1,152,347) (14.1%) (1,268,950) 5,232,324 (512.3%) 6,071,772 Additonal Forms of Giving Presbyterian Women Gifts and bequests Grants Contributions Endowments, Interest and Dividends Income from endowment funds held by the Foundation Income from investments Income from funds held by others Hubbard Press Sales of resources and services Endowments, Int, Div. & Receipts Expenses Policy Administration & Board Support Mission Resources Office of the Deputy Executive Director Theology Worship and Education Evangelism and Church Growth Compassion, Peace and Justice World Mission Racial Ethnic and Women's Ministries Shared Services Expenses Change in net assets Ghost Ranch Eminent Domain Proceeds Revised Change in net assets (3,570,169) (3,064,616) 2,074,457 (3,570,169) (990,159) 6,071,772 (13.8%) (4,839,119) (13.8%) (4,839,119) 2,167,708 2,074,457 4,242,165 (144.8%) 4,919,425 (55.9%) (187.7%) (4,919,425) (186.2%)

2 Chart A2 PRESBYTERIAN CHURCH (USA) Presbyterian Mission Agency For the Period Ended December 31, Unrestricted 2015 Restricted +()% of YTD +()% of YTD 2015 YTD +()% of YTD 2015 Grand 2015 YTD 2015 YTD +()% of ,532,000 5,746, % 6,563,090 3,673,205 6,398, , , ,433 3,270,701 5,998, , , ,886 1,726 (11.0%) (6.2%) (7.9%) 36.5% (20.8%) 3,566,172 6,340, , , ,843 1,435 (8.3%) (5.4%) (3.7%) 306.5% (6.9%) 20.3% 3,500,000 8,389, , ,000 4,289,614 9,070, , , % 8.1% 118.8% (12.1%) 2,644,563 7,487, , ,625 1,050, ,000 6,032, ,865 5,949,720 (59.4%) (1.4%) 740,684 7,303,774 (72.6%) (18.5%) 382, ,408, , , ,478 30,666, % 4.3% 5,206,763 1,009,000 1,132,000 5,255, ,192 1,685, % (62.3%) 48.9% 5,561, , ,482 (5.5%) (38.8%) 106.9% 8,466, ,000 80,000 9,363, ,256 80,000 7,422,763 4,228 7,399,916 (0.3%) 6,505 7,078,493 (35%) 0% 4.5% 155,884 3,840,237 17,355,843 30,523,019 13,454,763 13,349,636 (0.8%) 14,382,267 (7.2%) 1,205, ,945 4,472,909 1,938,731 7,046,392 2,776, ,105 18,416, , ,337 3,698,800 1,736,551 5,491,740 2,147,665 2,004, ,262 16,876,817 (52.0%) 1.0% (17.3%) (10.4%) (22.1%) (22.7%) 1,402, ,015 4,310,058 2,537,557 6,330,455 2,470,944 50, ,743 17,446,883 (58.7%) 17.9% (14.2%) (31.6%) (13.2%) (13.1%) (10) 2015 YTD 2015 YTD +()% of YTD +()% of ,918, % 10,269,113 (3.4%) 3,673,205 6,398, , , ,433 3,270,701 5,998, , , ,886 1,726 (11.0%) (6.2%) (7.9%) 36.5% (20.8%) 3,566,172 6,340, , , ,843 1,435 (8.3%) (5.4%) (3.7%) 306.5% (6.9%) 20.3% 62.2% 21.1% 252.8% (26.8%) (10) 3,500,000 8,389, , ,000 4,289,614 9,070, , , % 8.1% 118.8% (12.1%) 2,644,563 7,487, , ,625 1,050, % 21.1% 252.8% (26.8%) (10) 400,810 93, ,254 27,950,009 (13.7%) 91.6% (1.4%) 9.7% 382, ,440, , , ,478 36,616,558 (9.5%) (43.4%) (28.3%) 3.3% 400, , ,254 35,253,783 (13.7%) (54.2%) (1.4%) 3.9% 10.6% (53.7%) 10,672, ,694 80,000 (12.3%) (68.3%) 13,672,818 1,634,000 1,212,000 14,618, ,448 1,765, % (59.0%) 45.6% 16,233,763 1,534, ,482 (9.9%) (56.4%) 97.3% 155,885 3,684,687 14,553,700 1,681 28,128,460 (4.1%) (16.1%) (7.8%) 154,565 4,812,809 15,099, ,487 31,854, % (23.4%) (3.6%) (98.6%) (11.7%) 230,884 3,840,237 17,355,843 37,945, ,885 3,688,915 14,553,700 1,681 35,528,376 (3.9%) (16.1%) (6.4%) 229,565 4,819,314 15,099, ,487 38,933, % (23.5%) (3.6%) (98.6%) (8.7%) 59,931,171 58,795,298 (1.9%) 59,804,775 (1.7%) 73,385,934 72,144,934 (1.7%) 74,187,042 (2.8%) 1,860,740 1,702,191 8,476,270 14,091,438 19,033,087 7,562,963 2,142,572 3,328,468 58,197,729 1,675,686 1,357,270 6,752,087 13,119,914 18,466,545 5,337,375 1,957,875 3,236,207 51,902,959 (9.9%) (20.3%) (20.3%) (6.9%) (3.0%) (29.4%) (8.6%) (13.6%) (17.7%) (15.0%) 6.6% (4.7%) (4.1%) (14.5%) 3,066,257 1,952,136 12,949,179 16,030,169 26,079,479 10,339,713 2,142,572 4,054,573 76,614,078 2,254,579 1,609,607 10,450,887 14,856,465 23,958,285 7,485,040 1,957,875 2,004,569 4,202,469 68,779,776 (26.5%) (17.5%) (19.3%) (7.3%) (8.1%) (27.6%) (8.6%) 3.6% (10.2%) 3,342,096 1,862,310 12,250,968 14,850,412 25,714,538 8,036,242 2,341,870 3,620,898 72,019,334 (32.5%) (13.6%) (14.7%) (6.8%) (6.9%) (16.4%) (2.8%) (10.8%) 1,939,642 1,648,295 7,940,910 12,312,855 19,384,083 5,565,298 2,291,213 3,490,155 54,572,451 6,892, % 5,232,324 3,365,158 (204.2%) 2,167, % Support from Congregations and Presbyteries Congregations Special offerings Christmas Joy One Great Hour of Sharing Peace and Global Witness/Peacemaking Special Offering Catalogs (SO projects) Pentecost Witness Specific appeals Emergency and Disaster Relief Extra Commitment Special Missionary Support Hunger Theological Education Fund (12.4%) 3,706,022 4,171, % 3,706, % 9,238,022 Additional Forms of Giving Presbyterian Women Gifts and bequests Grants from Outside Foundations Contributions Endowments, Interest and Dividends Income from endowment funds held by the Foundation Income from investments Income from funds held by others Hubbard Press Sales of resources Program Services Endowments, Interest, Div. & Receipts Expenses Policy Administration & Board Support Mission Resources Theology, Formation & Evangelism Compassion, Peace and Justice World Mission Racial Ethnic and Women's Ministries Shared Services Stony Point Uncollectible Allowance Expenses Change in net assets Ghost Ranch Eminent Domain Proceeds Revised Change in net assets (4,961,586) (3,527,181) (4,961,586) (3,527,181) 33.1% (8.4%) (28.9%) (3,064,616) 639.1% (3.3%) 15.1% 1,733,442 2,074,457 (28.9%) (990,159) (7.3%) (4.9%) 31.7% 256.2% 1,733,442 6,892, % 5,232, % (3,228,144) (3,228,144) 2,074,457 3,365,158 (204.2%) 4,242, % (4.5%) (20.7%)

3 Chart B PRESBYTERIAN CHURCH (U.S.A.), A CORPORATION Presbyterian Mission Agency 2016 Revenue, gains and other support Contributions Congregations Presbyterian Women Gifts and bequests Grants Special offerings Christmas Joy One Great Hour of Sharing Peace and Global Witness Pentecost Special Offerings Catalog Specific appeals Emergency and Disaster Relief Extra Commitment Special Missionary Support Hunger Contributions Income from endowment funds held by the Foundation Income from investments Income from funds held by others Hubbard Press Sales of resources Services revenue, gains, and other support Expenses Executive Director Mission Resources Theology, Formation and Evangelism Compassion, Peace and Justice World Mission Racial Ethnic and Women's Ministries Shared Services Expenses Change in net assets Temporarily Restricted Unrestricted 5,125, ,000 3,803, , ,000 2,000 8,928, , ,000 2,000 3,763,456 6,555, , , ,819 3,763,456 6,555, , , ,819 5,625,000 3,500,000 8,545, , ,000 29,967,120 3,500,000 8,545, , ,000 35,592,120 5,359, ,000 1,126,000 7,069,842 8,649, , ,000 50,534 2,860,167 12,855,525 24,854,427 14,009, ,400 1,226, ,534 2,860,167 12,855,525 31,924,269 12,694,842 54,821,547 67,516, , ,964 4,302,239 1,972,625 6,364,466 2,642,670 1,049 2,085,608 1,136,862 9,994,537 12,182,920 19,109,968 8,229,222 2,377,753 3,462,916 2,902,852 1,284,826 14,296,776 14,155,545 25,474,434 10,871,892 2,377,753 3,463,965 16,248,257 58,579,786 74,828,043 (3,553,415) (3,758,239) (7,311,654)

4 Chart C1 PRESBYTERIAN CHURCH (U.S.A.), A CORPORATION Presbyterian Mission Agency 2017 Revenue, gains and other support Contributions Congregations Special offerings Christmas Joy One Great Hour of Sharing Peace and Global Witness Pentecost Special Offerings Catalog Specific appeals Emergency and Disaster Relief Extra Commitment Special Missionary Support Hunger Presbyterian Women Gifts and bequests Grants Contributions Income from endowment funds held by the Foundation Income from investments Income from funds held by others Hubbard Press Sales of resources Program services Unrestricted 4,758,971 revenue, gains, and other support Expenses Executive Director Communications Mission Engagement and Support Theology, Formation and Evangelism Compassion, Peace and Justice World Mission Racial Ethnic and Women's Ministries Shared Services Expenses Change in net assets Restricted 3,195,943 7,954,914 2,931,733 5,456, , , ,000 2,931,733 5,456, , , , ,000 5,008,971 1,700,000 8,500, , , , ,000 25,540,286 1,700,000 8,500, , , , ,000 30,549,257 5,483, ,000 1,126,000 7,193,828 8,735, ,000 80,000 50,928 2,394,006 8,793,789 20,154,178 14,219, ,000 1,206, ,928 2,394,006 8,793,789 27,348,006 12,202,799 45,694,464 57,897, ,045 55,639 3,120,981 1,470,971 4,617,046 1,918, ,807 1,509, ,027 15,000 7,243,273 11,896,316 18,451,460 6,149,973 2,211,205 2,919,163 1,901,126 1,005,666 15,000 10,364,254 13,367,287 23,068,506 8,068,283 2,211,205 3,528,970 12,184,799 51,345,498 63,530,297 18,000 (5,651,034) (5,633,034)

5 Chart C2 PRESBYTERIAN CHURCH (U.S.A.), A CORPORATION Presbyterian Mission Agency 2018 Revenue, gains and other support Contributions Congregations Special offerings Christmas Joy One Great Hour of Sharing Peace and Global Witness Pentecost Special Offerings Catalog Specific appeals Emergency and Disaster Relief Extra Commitment Special Missionary Support Hunger Presbyterian Women Gifts and bequests Grants Contributions Income from endowment funds held by the Foundation Income from investments Income from funds held by others Hubbard Press Sales of resources Program services Unrestricted 4,330,663 revenue, gains, and other support Expenses Executive Director Communications Mission Engagement and Support Theology, Formation and Evangelism Compassion, Peace and Justice World Mission Racial Ethnic and Women's Ministries Shared Services Expenses Change in net assets Restricted 3,195,943 7,526,606 2,755,829 5,183, , , ,000 2,755,829 5,183, , , , ,000 4,580,663 1,700,000 8,700, , , , ,000 25,420,762 1,700,000 8,700, , , , ,000 30,001,425 5,432, ,000 1,126,000 7,142,842 8,674, ,000 80,000 50,928 2,683,750 8,920,400 20,509,475 14,107, ,000 1,206, ,928 2,683,750 8,920,400 27,652,317 11,723,505 45,930,237 57,653, ,782 59,360 3,092,454 1,529,398 4,671,680 1,969, ,572, ,377 15,000 7,348,605 10,919,000 19,203,233 6,181,533 2,205,972 3,329,957 1,972,191 1,010,737 15,000 10,441,059 12,448,398 23,874,913 8,151,408 2,205,972 3,330,913 11,723,505 51,727,086 63,450,591 0 (5,796,849) (5,796,849)

6 Chart C3 Capital Reserve Fund s for Balance as of January 1, 2016 Earnings/(loss) Replacement reserve New allocations Use of allocations Cancellation of allocation Administration expenses Increase (Decrease) YTD Balance as of December 31, Projected Income 2016 Projected Allocations Projected Income 2017 Projected Allocations Projected Income 2018 Projected Allocations 3 Projected Balance as of December 31, 2018 BOARD DESIGNATED SUMMARY INVESTMENTS COMMITMENTS 2,603,590 (38,614) 225,000 (292,971) (62,202) 124,184 2,727,775 (70,000) 62,202 (10,011) (17,810) (310,781) 705,000 (1,661,820) 680,000 (780,500) 680,000 4,792,775 (842,990) (3,596,091) COMBINED TOTAL 2,310,620 (38,614) 225,000 (70,000) (10,011) 106,375 2,416, ,000 (1,661,820) 680,000 (780,500) 680,000 (842,990) 1,196,684 1 Camera System Upgrade25,000; Furniture Replacement330,400; Relamping40,000; Desk Chair Replacement221,000; Restroom Remodel260,000; Copier Replacement105,000; Streamfeeder5,920; Cooling Tower Replacement250,000; Elevator Modernization135,000; Energy Management System Upgrade200,000; Chapel Floor Repair.Refinish15,000; Roof Flashing Repair and Coating9,500; Electric Pallet Jack5,000; Black and White Copier60,000 2 Energy Management System Upgrade50,000; Energy Efficient LED Upgrade50,000; Cooling Tower Replacement50,000; Relamping20,000; Exterior Building Cleaning80,000; HVAC Replacement180,000; Copier Replacement24,000; Inserter12,500; Crown Fork Lift25,000; Printer10,000; Core Switch Replacement100,000; Replace Closet Switches150,000; Google Search Appliance29,000; 3 Energy Management System Upgrade250,000; Relamping30,000; HVAC Replacement180,000; Restroom Remodel150,000; Copier Replacement73,000; Folder4,990; Color Copier; Shipping Software Upgrade5,000; Printer5,000; Liebert UPS Batteries5,000; Training Room Upgrade10,000; Domain Controller Servers20,000; SQL Service License Upgrade35,000

7 Chart D1 Presbyterian Church (U.S.A.) Presbyterian Mission Program Fund as of December 31, 2015 UNRESTRICTED Balance as of January 1, 2015 Market Value Adjustment in Investments Net increase (decrease) in loans/receivables 2015 Allocation Use of allocations Unused allocations restored Increase (Decrease) YTD UNDESIGNATED FUNDS 6,621, , ,267 (1,801,583) Subtotal DESIGNATED FUNDS 11,791,601 PROGRAMMATIC LOAN FUND 546,937 COMBINED TOTAL 18,959, ,562 (1,218,916) (755,354) (489,267) 1,554, ,963 1,801,583 (1,218,916) (1,554,716) (972,049) (489,267) 7,327,286 10,819,552 57,670 Excess unrestricted revenues/(expenditures) from PMA 18,204,507 (3,527,181) 7,327,286 7,292,371 (3,527,181) Balance as of December 31, ,670 Reserve Requirement Unrestricted Receipts Directed Mission Support Receipts December 31, ,349,636 4,171,398 17,521,034 December 31, ,382,267 3,706,023 18,088,290 30% Reserve Requirement 5,256,310 5,426,487 Amount Over/(Under) Required Reserve 2,070,976 1,194,836 14,677,326

8 Chart D2 Presbyterian Church (U.S.A.) Presbyterian Mission Program Fund Funds Committed for Special Projects as of December 31, 2015 Board Actions Original Designation Balance 1/1/15 Designated Payments Restored Balance 12/31/15 1 Balance of allocations of 1,093,000 (4/03), 814,210 (2/04), 150,000 (12/04), and reallocations (9/06), (2/08), (10/08), (5/10), & (2/12) to support the Independent Abuse Review Panel 116,574 2 Sales of Resources 68,023 68, ,206 (54,883) 78,323 3 Allocation (5/12) to balance the 2014 Mission (9/12), (4/13), (4/14), (9/14) 4,014, , New Initiatives Allocation (4/13) 1,000, ,395 (176,395) 500, ,000 (141,665) 358,335 6 Allocation (4/14) to balance the 2015 Mission, (9/14), (4/15) 3,971,994 3,971, ,592 7 Allocation (4/14) to balance the 2016 Mission, (9/14), (4/15) 3,936,432 3,936, ,991 8 World Mission Contingency Expenses (4/14), (4/15) 1,000,000 1,000,000 9 Ghost Ranch Capital Expenditures (9/14) 1,500,000 1,500,000 5 DREAM Fund (4/14) (Replaces Mission Partnerships for Synods) 10 TOTAL 11,791,601 (505,552) (3,527,181) 1,434,405 (549,164) (500,000) (845,974) 1,801,583 (4,746,097) 4,199, , ,026 (1,554,716) 7,292,370

9 Chart D3 PRESBYTERIAN MISSION AGENCY BOARD April 2729, 2016 Finance and Accounting Item A.103 Presbyterian Church (U.S.A.) Sales of Resources as of December 31, 2015 Balance 1/1/15 Senior Director Funds Development Funds Development Senior Director Communications Mission Resources Deputy Executive Director Mission Mission Social Witness Policy Research Services TOTAL Additions (Payments) Balance 12/31/15 ed 3,968 3,968 (3,968) (3,968) 24,161 24,161 (24,161) (24,161) 100,152 4, ,077 (24,313) (2,442) (26,755) 75,840 2,483 78, ,206 (54,883) 78,323 15

10 Chart D4 Presbyterian Church (U.S.A.) Programmatic Loan Fund as of December 31, 2015 RECEIVABLE Balance 1/1/15 Increase (Decrease) Balance 12/31/15 Receivable from Congregational Ministries Publishing 546,937 (489,267) 57,670 TOTAL PRESBYTERIAN MISSION PROGRAM FUND 546,937 (489,267) 57,670 Ghost Ranch Conference Center (Abiquiu and Santa Fe) Stony Point Center 2,881,146 1,995,736 (92,202) 8,833 2,788,944 2,004,569 TOTAL OTHER RECEIVABLES 4,876,882 (83,369) 4,793,513 OTHER RECEIVABLES Operating Income (Loss) December 31, 2015 Curriculum English Curriculum Language Stony Point Ghost Ranch (300,458) (245,417) (609,236)

11 Chart D5 Presbyterian Church (U.S.A.) Self Insurance Fund as of December 31, 2015 YTD ,219,583 YTD ,010,024 Revenues: Income from investments Unrealized gain (loss) Revenues 67,375 (196,319) (128,944) 58, , ,625 Expenditures: Foundation investment fees Shared Services management fees Risk Management recoveries Insurance claims paid Expenditures (255) (10,000) (56,285) (208,071) (274,611) (222) (10,000) (70,536) (97,308) (178,066) 5,816,027 6,219,583 Beginning Balance Funds Available

12 Chart E Presbyterian Church (U.S.A.) Special Offerings Years Ending December 31, 2013, Christmas Joy Offering Board of Pensions Racial Ethnic Leadership Development Fundraising One Great Hour of Sharing Presbyterian Disaster Assistance Self Development of People Presbyterian Hunger Program Fundraising Peacemaking/Peace and Global Witness Offering Peacemaking/Peace and Global Witness Fundraising Pentecost Offering Pentecost Offering Fundraising Special Offerings Catalog Special Offerings Fundraising Witness Offering Witness Offering Fundraising TOTALS Designations Hunger Emergency Relief 2014 % 2015 % 1,779,514 1,639, ,590 1,604,772 1,471, , % 10.26% 2.44% 1,489,516 1,366, , % 7.10% 15.47% 3,921,296 3,566, % 3,270, % 1,860,213 1,850,291 2,068, ,871 1,790,325 1,755,318 1,957, , % 5.13% 5.36% 13.97% 1,759,699 1,689,084 1,912, , % 3.77% 2.30% 22.93% 6,504,746 6,330, % 5,998, % 573, , , , % 1.23% 491, , % 12.39% 1,003, , % 872, % 460, , , , % 4.77% 322, , % 12.28% 824, , % 656, % 172, , , % 0.00% 261, , % 0.00% 172, , % 615, % 1, , % 0.00% 1, % 0.00% 1,723 1, % 1, % 12,427,254 12,048, % 11,416, % 366,895 5,807, ,625 2,641, % 54.52% 429,159 4,289, % 62.38%