NAD Use of Funds in

2015

THE GRAND
COLLABORATION
2.0
Presented by Mike Jamieson
NAD Year-end Meeting
Oct. 27 to Nov. 1, 2016

Important Facts About this Report:

Meant to help understand how NAD handles

the funds entrusted to it based on only 3
functions: Tithe, Non-Tithe, and Projects.
(appropriations and transfers are
combined/netted in a practical way hoping
to make it easier to understand while
remaining totally transparent).

Though from our audited statement, this is

not meant to be a complete audited
picture-it is important to go to the audited
statement for that.

2015 North American Division Tithe: $983.25 Million

In $Millions

How Tithe Received:

$172.43
Remitted to NAD:

Direct-ACM
From Conf.
From Unions
Special Assist.
Total

$ 0.16
$157.35
$ 8.82
$ 6.10
$172.43

17.54%

$810.82
Kept at Local Conferences and Unions:
82.46%

North American Division 2015 Use of Funds:

Tithe Income

$172,431,322

Sent on to GC

$67,352,825

Tithe Exchange(See Non-Tithe Graph Later)

$29,962,163

Evangelism Reversion

$14,192,214

Special Assistance

$10,130,752

Adventist Media Center

$5,032,908

Auditing Services

$4,189,803

Seminary--Min/Bus/Commun./ITS Interns

$3,805,431

Retirement-(Defined Benefit Plan Extra Appr.)

$5,694,933

NADEI/AIM

$1,762,748

Left for North American Division Use

$142,123,777
$30,307,545

This $30.31 million is 3.08% of the $983.25 gross Tithe

(3.08 cents per tithe dollar)

NAD 2015 Distribution of the $172.43 Million Remitted:

Auditing Services

$4.19

Adventist Media Cent. $5.03

Sp. Assist. $10.13

Interns/
DB Plan-Extra Deposit
Seminary
$5.70
$3.81
$1.76 NADEI/AIM

$14.19
Evang. Rev.
$67.35
For NAD Use
$30.31

To GC
$29.96
Tithe Exchange

(Largely For K-12 Reversion)

In $Millions

How We Appropriated $30.31M NAD Pie Slice:

All Admin. Functions/Expenses
Strategic Initiatives-Building Blocks

$18,872,257
$1,796,926

Projects-(Broken out later)

Evangelism
Adv. Giving/ACC/eAdventist
Adventist Accounting System Interntl
GC Session & Ministerial Convention
To Tithe Reserve/Contingencies
Approprs: Oakwood/Newfoundland

$1,593,462
$1,111,601
$1,064,077
$906,891
$588,293
$317,756
$2,286,990

Guam MicronesiaOur Mission

Adventist Rev./El Centinela/Message

$481,171
$254,344

Plusline-AdventSource
Title VII Cases/Other/Misc

$296,148
$478,661

Media including Esperanza TV

$258,968
$30,307,545

Admin Functions Breakdown:

Adventist Chaplaincy Ministry
Adult Ministries Admin
ASI Administration
Children's Ministries Admin
Church Resources Ctr Admin
Communications & PR Admin
Community Service Admin
Deaf Ministries Admin
Disability Ministries Admin
Family Ministries Admin
General Educational Admin
Health Ministries Admin
Human Resource Services
Insurance and Depreciation
IT and related Costs
Media Administration

$1,178,374
$280,329
$295,178
$273,972
$207,765
$673,692
$987,326
$98,009
$3,579
$423,313
$1,752,708
$318,993
$571,483
$788,121
$1,030,920
104,288

Ministerial Admin
$1,247,535
Miscellaneous
$120,245
Office of Strategic Planning
$345,565
Office of Volunteer Ministries
$638,920
OGC Legal Costs - Court Cases
$509,822
PARL Administration
$462,713
Prayer Ministries Admin
$128,206
Presidential
$1,999,701
PSI Administration
$947,426
Publishing Administration
$4,559
Secretariat
$1,001,304
Stewardship Admin
$301,924
Treasury
$1,148,378
Women's Ministries Admin
$270,972
Youth Administration
$756,938
Total Admin Functions
$18,872,256

This $18.87M represents 1.92% of Gross Tithe

2015 Projects Distribution:

Adult Ministries
Children's Ministries
Church Resource Projects
Family Ministries
Health Ministries
Media Initiatives
Ministerial Resources
Public Affairs and Religious Liberty
SonScreen
Human Relations/Publishing
Office of Volunteer Ministries
Strategic Planning /Assessment
Stewardship
Women's Ministries
Youth Projects

$160,000
$103,000
$270,000
$33,000
$108,000
$200,000
$100,000
$50,000
$65,000
$22,462
$50,000
$100,000
$140,000
$42,000
$150,000
$1,593,462

2015 Non-Tithe Distribution:

Tithe Exchanged, ($29.96 million), plus interest
K-12/Reversion
K-12 Curriculum/Board of Ed./Textbooks

$30,395,099
$22,234,469
$1,419,221

Allocated ReserveWorking Capital

$2,924,678

Special Appropriations to UnionsNon-Tithe

$1,710,000

Regional Capital Reversion

$932,997

Hispanic Church Buildings and Scholarship

$494,238

Regional Scholarships

$310,999

PSI Awards/Appropriations

$110,000

Mission Investment

$125,000

AACU/Guam/Other

$133,497

$30,395,099

2015 Non-Tithe Distribution Graphed:

Hispanic Cap/Schol. $0.49
Regional Cap- $0.93
Union Specials- $1.71

Regional Schol.
$0.31
$0.11 PSI
$0.13 SS Investment
$0.13 AACU/Guam/Other

N/T Reserves
$2.93
$1.42
K-12 Curriculum

$22.23
K-12 Reversion

$30.39 Million Total

Tithe Exchange & Interest

In $Millions

2016 Budgeted NAD Use of Tithe Funds:

Auditing Services - $4.40
Adv. Media Center- $5.10

Seminary/
Interns
$4.07

$5.58 -Defined Benefit

$1.80 -NADEI/AIM
$1.45 -Oakwood

Sp. Assist.- $10.00

$14.45
Evang. Rev.
$31.61
NAD

$66.14
To GC
$26.90
Tithe Exchange

(Largely for K-12 Reversion)

$171.50 Million Total Tithe:

2016 Non-Tithe Budget Distribution Graphed:

Hispanic Cap. & Schol.$0.50
Regional Scholarship- $0.27
$0.11 -PSI
Regional Capital- $0.81
Union Specials- $1.71
K12 Curriculum

$0.09 -AACU
$0.10 -Missions Investment

$1.44

K-12 Reversion
$22.64
In $Millions
$27.67 Million Total
Tithe Exchange/Interest

2017 Budgeted NAD Use of Tithe Funds:

Auditing Services - $4.30
Adv. Media Center- $5.09

Seminary/
Interns
$3.96

$5.70 -Defined Benefit

$1.74 -NADEI/AIM
$1.47 -Oakwood

Sp. Assist.- $10.00

$14.70
Evang. Rev.
$31.37
NAD

$64.89
To GC
$27.24
Tithe Exchange

(Largely for K-12 Reversion)

$170.46 Million Total Tithe:

2017 Non-Tithe Budget Distribution Graphed:

Hispanic Cap. & Schol.$0.46
Regional Scholarship- $0.23
$0.11 -PSI
Regional Capital- $0.68
Union Specials- $1.71
K12 Curriculum

$0.05 -AACU
$0.10 -Missions Investment

$1.47

K-12 Reversion
$23.03
In $Millions
$27.84 Million Total
Tithe Exchange/Interest

History of Remittances:
Remitt'd/Union Remitt'd/NAD NAD on to GC
2000

10.00%

20.00%

10.72%

2001

9.75%

18.00%

10.00%

2002

9.50%

17.50%

9.50%

2003

9.25%

17.00%

9.00%

2004

9.00%

16.50%

8.50%

2005

9.00%

16.00%

8.00%

2006

9.00%

16.00%

8.00%

2007

9.00%

16.00%

8.00%

2008

9.00%

16.00%

8.00%

2009

9.00%

16.00%

8.00%

2010

9.00%

16.00%

8.00%

Note: The NAD retained Tithe was reduced to 8%, but it continued to pay out the same
% for Evang, Education, Special Assistance, Scholarships, etc. Soon, budget wasnt balanced.

History of & Scheduled Remittances:

Remitt'd/Union Remitt'd/NAD NAD on to GC
2011

9.00%

16.00%

8.00%

2012

9.00%

16.00%

8.00%

2013

9.00%

16.00%

7.50%

2014

9.00%

16.00%

7.00%

2015

9.00%

16.00%

*6.85%

2016

9.00%

16.00%

*6.85%

2017

9.00%

16.00%

*6.60%

2018

9.00%

16.00%

*6.35%

2019

9.00%

16.00%

*6.10%

2020

9.00%

16.00%

*5.85%

*Note: The 15 basis point reduction in 2015 was to allow us to continue

to support Oakwood University at the same rate as when it was with the GC.

NAD Use of Funds in

2015

THE GRAND
COLLABORATION
2.0
Presented by Mike Jamieson
NAD Year-end Meeting
Oct. 27 to Nov. 1, 2016