MEMPHIS CONFERENCE TREASURER S OFFICE Jackson, Tennessee FINANCIAL STATEMENTS. Years Ended December 31, 2013 and 2012
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1 MEMPHIS CONFERENCE TREASURER S OFFICE Jackson, Tennessee FINANCIAL STATEMENTS
2 Memphis Conference Treasurer s Office Table of Contents Independent Auditor s Report... 1 Financial Statements: Statements of Assets, Liabilities, and Net Assets Excluding Property and Long-Term Debt Modified Cash Basis... 3 Statements of Revenues, Expenses and Changes in Net Assets Modified Cash Basis... 4 Notes to Financial Statements... 14
3 Members of: American Institute of Certified Public Accountants 227 Oil Well Rd. AICPA Center for Public Company Audit Firms Jackson, TN AICPA Governmental Audit Quality AICPA Employee Benefit Plan Audit Quality Center Tennessee Society of Certified Public Accountants Fax Kentucky Society of Certified Public Accountants Offices in Tennessee & Kentucky Center Phone Independent Auditor's Report To the Council on Finance and Administration Memphis Conference Treasurer s Office Jackson, Tennessee We have audited the accompanying financial statements of the Memphis Conference Treasurer s Office (a non-profit corporation) (the Conference), which comprise the statements of assets, liabilities, and net assets excluding property and long-term debt modified cash basis as of December 31, 2013, and the related statements of revenues, expenses, and changes in net assets modified cash basis for the year then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the modified cash basis of accounting as described in Note 1; this includes determining that the modified cash basis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. -1-
4 Opinion In our opinion, the 2013 financial statements referred to above present fairly, in all material respects, the assets, liabilities, and net assets, excluding property and long-term debt, arising from cash transactions of the Conference as of December 31, 2013, and the revenue, expenses, and changes in net assets for the year then ended, in accordance with the modified cash basis of accounting as described in Note 1. Prior Period Financial Statements The financial statements of the Conference as of December 31, 2012, were audited by other auditors whose report dated July 19, 2013, expressed an unmodified opinion on those statements. Emphasis of Matter We draw attention to Note 1 of the financial statements, which describes the basis of accounting. The financial statements are prepared on the modified cash basis of accounting, excluding property and longterm debt and depreciation, and interest expense, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter. Jackson, Tennessee July 15,
5 MEMPHIS CONFERENCE TREASURER S OFFICE NOTES TO FINANCIAL STATEMENTS NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Nature of Operations The Memphis Conference Treasurer s Office (the Conference) is the administrative and fiscal office, overseeing the budgeting, revenue and expenses for the broader program and mission concerns of approximately 426 United Methodist Churches in West Tennessee and West Kentucky. The financial aspects of the Conference are governed by the Conference Council on Finance and Administration (the Council), a board elected by the Conference membership. The function of the Council is to develop, maintain and administer the fiscal and administrative policies, procedures and management services for the Conference. The Council prepares an annual budget for the Conference to adopt or change and adopt at its annual conference. The budget specifies the sources and uses of funds and amounts of funds required by the Conference for the budgeted year. The budget gives the Treasurer the authority to receive and disburse funds as specified in the budget. The funds required in the budget are apportioned among the local churches based on a formula taking into consideration total expenditures excluding building improvements, note payments and certain special contributions. After the budget is adopted, the Conference notifies the membership churches of their apportionments for the year. B. Basis of Accounting The Conference s policy is to prepare its financial statements on a modified cash basis that includes recording of certain receivables and payables as described below. Under this basis, except as described below, revenue is generally recognized when collected rather than when earned, and expenditures are generally recognized when paid rather than when the related liability is incurred. Consequently, accounts receivable, market appreciation or depreciation of investments, accounts payable and accrued expenses, other than those mentioned below, are not included in the financial statements. Net assets reflect the total position of the Conference and do not reflect the classifications under Accounting Standards Codification (ASC) Topic 958, Not-For-Profit Entities. The accompanying financial statements exclude property and long-term debt and depreciation, and interest expense that have not been quantified as of December 31, 2013 or The Conference had outstanding long-term debt related to property of $169,910 and $208,688 as of December 31, 2013 and 2012, respectively. The modified cash basis of accounting generally would include property at its cost or market value at the time of gift or acquisition, less an allowance for depreciation, together with its related debt. All remittances including contributions and apportionments from member churches, received after December 31, 2013 and through the close of business on January 6, 2014, which were applicable to 2013, have been recorded as receivables at December 31, 2013 and included in revenue for the year then ended. All expenditures paid through January 15, 2014, which were applicable to 2013, have been recorded as liabilities at December 31, 2013 and included in expenses for the year then ended. Subsequent remittances and expenditures will be recognized in the following year. All remittances including contributions and apportionments from member churches, received after December 31, 2012 and through the close of business on January 7, 2013, which were applicable to 2012, have been recorded as receivables at December 31, 2012 and included in revenue for the year then ended. All expenditures paid through January 16, 2013, which were applicable to 2012, have been recorded as liabilities at December 31, 2012 and included in expenses for the year then ended. Subsequent remittances and expenditures were recognized in the following year. C. Investments -14-
6 MEMPHIS CONFERENCE TREASURER S OFFICE NOTES TO FINANCIAL STATEMENTS Investments are carried at cost. Interest and dividend income, capital gains and realized gains on investments are recognized when received or the security is sold. D. Income Taxes The Conference has been granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and under similar provisions for the State of Tennessee. E. Transfers To and From Conference Reserve Transfers to and from conference reserve represent reclassification of budget excesses and deficiencies for the year ended. F. Net Assets Net assets represent the excess of reported assets over liabilities for the year ended. G. Date of Management Review The subsequent events of the Conference have been evaluated through July 15, 2014, which is the date the financial statements were available to be issued. NOTE 2 INVESTMENTS The carrying value and approximate fair value of investments at December 31, 2013 and 2012 are as follows: Approximate Year Ended December 31, 2013: Cost Fair Value Nashville Area United Foundation $ 2,776,518 $ 3,648,729 TN-KY Development Funds 424, ,566 Total: $ 3,201,084 $ 4,073,295 Approximate Year Ended December 31, 2012: Cost Fair Value Nashville Area United Foundation $ 2,452,069 $ 2,978,291 TN-KY Development Funds 417, ,206 Total: $ 2,869,275 $ 3,395,497 The Conference s investments are pooled investments. An investment pool is an arrangement that commingles (pools) the money of more than one separate entity and invests, on the participants behalf, in an investment portfolio. The fair values of pooled investments are determined by quoted market prices, if available. For pooled investments where quoted prices are not available, fair values are calculated based on market prices of similar pooled investments. NOTE 3 PENSION PLANS The Conference participates in two defined benefit pension plans. The Clergy Retirement Security Program (CRSP) covers service on or after January 1, 2007 and the Supplement One to the Clergy Retirement Security Program (Pre-1982 Plan) covers substantially all United Methodist clergy for service prior to Both plans are multi-employer defined benefit pension plans administered by the General -15-
7 MEMPHIS CONFERENCE TREASURER S OFFICE NOTES TO FINANCIAL STATEMENTS Board of Pensions of The United Methodist Church. A portion of the plans cover the clergy of the Memphis Annual Conference. Contributions are determined annually, within certain guidelines, by the Annual Conference using the RP2000 Mortality Table with a seven percent interest assumption. The actuarial valuation of the Memphis Annual Conference s portion of the plans as of December 31, 2013 and 2012 provides the following information: Year Ended December 31, 2013: CRSP Pre-1982 Plan Contributions $ 1,468,190 $ - Funded status 109% 129% Conference portion of total contributions 1% 0% Year Ended December 31, 2012: CRSP Pre-1982 Plan Contributions $ 1,453,449 $ - Funded status 95% 121% Conference portion of total contributions 1% 0% The Conference also has a defined contribution plan covering substantially all lay employees. The total expense for this plan for the years ended December 31, 2013 and 2012 was $30,488 and $29,029, respectively. The Conference contributed nine percent of each covered employee s salary to the plan. The Conference Board of Pensions maintains and controls a local account with the Nashville Area United Methodist Foundation to maintain its flexibility in meeting the funding needs for the various benefit plans covering Conference clergy. As of December 31, 2013 and 2012, this fund was valued at $9,837,359 and $8,405,067, respectively. This fund is an asset of the Conference Board of Pensions and is therefore not included on the Conference s Statement of Assets, Liabilities, and Net Assets. NOTE 4 SOURCE OF REVENUE Group insurance revenue includes billing receipts of $1,904,674, prior year receipts of $8,952, interest earnings of $3,377, and Medicare reimbursements of $36,045 as of December 31, Group insurance revenue includes billing receipts of $1,985,767, prior year receipts of $24,814, interest earnings of $9,472, and Medicare reimbursements of $259,812 as of December 31, NOTE 5 CONCENTRATIONS OF CREDIT RISK ARISING FROM CASH DEPOSITS IN EXCESS OF INSURED LIMITS The Conference maintains its cash balances in two financial institutions. The balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per financial institution as of December 31, 2013 and The Conference had a total bank balance of $4,081,310 as of December 31, 2013; $3,768,989 of this amount is in excess of the $250,000 FDIC insurance limit. The Conference maintains investment balances with the Nashville Area United Foundation, which invests those funds at various brokerage firms. The Conference also maintains TN-KY Development Funds as accounts used to pay interest on deposits. Balances are insured up to $500,000, including a $250,000 limit for cash, by the Securities Investor Protection Corporation (SIPC). At December 31, 2013 and 2012, the Conference had approximately $2,575,597 and $2,478,291, respectively, in excess of SIPC insured limits. NOTE 6 RELATED PARTY TRANSACTIONS -16-
8 MEMPHIS CONFERENCE TREASURER S OFFICE NOTES TO FINANCIAL STATEMENTS Under the apportioned mission share recognition method, as disclosed in Note 1, the Conference receives the receipts from the local churches. Substantially all revenue of the Conference is derived from the local churches in this manner. -17-
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