2023 MINUTES OF THE CUMBERLAND PRESBYTERIAN CHURCH

2023
Minutes of the General Assembly“Will you not revive us again, that your people may rejoice in you?”
NIV: Psalm 85:6

Cumberland Presbyterian Church

2023

THE CUMBERLAND PRESBYTERIAN CHURCHVISION
To become bold expanders of God’s Kingdom,
inviting everyone to salvation in fulfillmentof the Great Commission.

MISSION
To be the hands and feet of Christ in witness
and service to the world.

(adopted by the 192nd General Assembly, June 2023)

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MINUTES OF THE GENERAL ASSEMBLY

2023

TABLE OF CONTENTS
Vision of Ministry.............................................................................................................................Title Page
Program...........................................................................................................................................................3
Commissioners................................................................................................................................................5
Youth Advisory Delegates..............................................................................................................................6
Committees and Abbreviations.......................................................................................................................6
Committee Meeting Rooms............................................................................................................................6
Committee Assignments.................................................................................................................................7
Referrals to Committees.................................................................................................................................8
Recommendations at a Glance........................................................................................................................9
Assembly Meetings and Officers..................................................................................................................10
By Laws of General Assembly Corporation.................................................................................................14
Memorial Roll of Ministers..........................................................................................................................24
Living General Assembly Moderators..........................................................................................................25
Membership of Boards and Entities..............................................................................................................26
Reports
Moderator...............................................................................................................................................33
Stated Clerk............................................................................................................................................35
Board of Stewardship, Foundation and Benefits....................................................................................46
Board of the Historical Foundation........................................................................................................76
Ministry Council.....................................................................................................................................86
Commission on Presbyterian Federal Chaplaincies...............................................................................96
Joint Committee on Amendments..........................................................................................................98
Permanent Judiciary Committee............................................................................................................99
Board of Trustees of Memphis Theological Seminary.........................................................................101
Nominating Committee........................................................................................................................114
OUO Committee...................................................................................................................................117
Place of Meeting Committee................................................................................................................119
Unified Committee on Theology and Social Concerns........................................................................120
Board of Trustees of Bethel University................................................................................................124
Board of Trustees of the Cumberland Youth & Family Services.........................................................127
Entity Budgets .....................................................................................................................................130
Memorials.............................................................................................................................................138
Reference Item.....................................................................................................................................142
General Assembly Minutes.........................................................................................................................144
Appendices..................................................................................................................................................159
Audits .......................................................................................................................................................182
Church Calendar.........................................................................................................................................370

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THE CUMBERLAND PRESBYTERIAN CHURCH

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PROGRAM SCHEDULE
Assembly Meetings: Embassy Suites Hotel, Kincaid/Chilton
Women’s Ministry Convention: Palomino/Quarter
CPC General Assembly Office: Denton Room
CPC Women’s Ministry Office: Pat Howell Board Room
Retiring CPC Moderator: The Reverend Mike Wilkinson, Presbytery of East Tennessee
Host Presbytery: Cumberland Youth and Family Services and Red River Presbytery
Pastor Host: The Reverend Dusty Luthy, Red River Presbytery
General Host Committee Chairperson: Brian Martin, Cumberland Youth and Family Services
Worship Director: The Reverend Judy Madden, Red River Presbytery
Music Director: Andrew Dolan, Music Director at Pathway CP Church, Red River Presbytery
Musicians: Worship Band from Pathway CP Church, Red River Presbytery
Displays: Meeting Space Hallways
Bookstore: Ariabian I-II
Youth Room/Children’s Connect: Ft Worth RoomCommittee Rooms: Pioneer I-IV, Appaloosa & Dallas

SUNDAY, JUNE 18, 2023
Location
Hotel

Time
Event
3-6:00 p.m.
Welcome table by Host Committee		Hotel Lobby
3-6:00 p.m.
Registration for Women’s Ministry Convention
Registration Area
3-6:00 p.m.
GA Office open for Commissioner/YAD check-in
Denton Room		Setup displays
Convention Center Hallway

FIRST DAY - MONDAY, JUNE 19

Hotel

8:00 a.m.
Orientation for Commissioners/Youth Advisory Delegates
Chilton/Kincaid
8:30 a.m.
Orientation for Committee Chairs and Co-Chairs
		(Commissioner/YAD packets may be picked up before or after the orientation session.)
9-11:00 a.m.
Women’s Ministry Registration
Registration Area
9-11:00 a.m.
Women’s Ministry New Officer Training
Palomino/Quarter
9am-2:00pm
Children’s Connect Program (grades K-6)
9:30 a.m.
Break
10:00 a.m.
Presentation of new Vision, Mission, Strategy Plan 		
Chilton/Kincaid
12:00 p.m.
Lunch Break
12:00 p.m.
Women’s Ministry Regional Delegate Luncheon
Eagles I
2:00 p.m.
Opening GA Business Session
Chilton/Kincaid		
Welcome, Pastor Hosts, Local Officials
		Constituting Prayer		Adoption of the Agenda		Report of the Credentials Committee		Election of Moderator
		Election of Vice-Moderator
		Communications
		
Corrections to Preliminary Minutes
		Committee Appointments and Referrals to Committees
		Introduction of Board and Agency Representatives
3:00 p.m.
Moderator & Women’s Ministry Officer Reception (come and go)Eagles I
4:00 p.m.
Committees Meet (to organize for the week)		
Various5:00 p.m.
Dinner BreakEVENING PROGRAM
7:00 p.m.
8:30 p.m.

Worship/Communion Service 		
Chilton/Kincaid
CPYC 100th Anniversary Celebration			Eagles I

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MINUTES OF THE GENERAL ASSEMBLY

2023

SECOND DAY - TUESDAY, JUNE 20
Hotel

8:45 a.m.
Women’s Ministry Morning Moments
Palomino/Quarter
9am-2:00pm
Children’s Connect Program (grades K-6)
9:30 a.m.
Women’s Ministry Convention Begins/Opening Worship
Palomino/Quarter
9:30 a.m.
GA Committee Meetings (devotions in committees) Various10am-2pm
Health Fair (sponsored by Board of Stewardship)Chilton/Kincaid
10:30 a.m.
Women’s Ministry Business Meeting
Palomino/Quarter
11:00 a.m.
Women’s Ministry Service Opportunity
12:00 p.m.
Lunch Break		Lunch and Learn - hosted by Our United OutreachEagles I
1:30 p.m.
Women’s Ministry Convention Resumes (if needed)Palomino/Quarter
2-5:00 p.m.
GA Committees Meet
Various3:00 p.m.
WM Service Projects for the Cumberland Youth and Family Services
5-7:00 p.m.
Campus Open House at Cumberland Youth and Family Services
Off Site
EVENING PROGRAM
7:00 p.m.

Texas BBQ at Cumberland Youth and Family Services

Off Site

THIRD DAY - WEDNESDAY, JUNE 21
Hotel

8:45 a.m.
Women’s Ministry Morning Moments
Palomino/Quarter
9am-2:00pm
Children’s Connect Program (grades K-6)
9:30 a.m.
Women’s Ministry Convention Resumes
Palomino/Quarter
9:30 a.m.
GA Committees Meet (devotions in committees)Various
12:00 p.m.
Lunch Break
2:00 p.m.
Finacial Health and Wellness Seminar (sponsored by PDMT)
Eagles I
2-3:00 p.m.
Women’s Ministry Workshops
TBD
5:00 p.m.
Conclusion of Committee Meetings	Various5:30 p.m.
Joint Banquet & Program
Chilton/Kincaid
		(hosted by the Cumberland Youth and Family Services, Bethel and MTS/PAS)
EVENING PROGRAM
8:30 p.m.

Reception Honoring Women in MinistryEagles I

FOURTH DAY - THURSDAY, JUNE 22
8:30 a.m.
8:45 a.m.
9:00 a.m.
9:30 a.m.
9:30 a.m.
12:00 noon		
2:00 p.m.
5:00 p.m.
		

GA Devotional - (led by Youth Advisory Delegate)Chilton/Kincaid
Women’s Ministry Morning Moments
Palomino/Quarter
Break
Women’s Ministry Convention Resumes
Palomino/Quarter
General Assembly Business
Chilton/Kincaid
Lunch Break
Cumberland Presbyterian Women’s Luncheon
Eagles I
General Assembly Business
Chilton/Kincaid
Dinner BreakTake Down Displays

7:00 p.m.

EVENING PROGRAM
General Assembly Business (if needed)Chilton/Kincaid

Hotel

		

*Closing Devotion: Led by Worship Director
(closing worship will be at the conclusion of business)(In the event that business is not concluded on Thursday,the closing worship will be at the conclusion of business on Friday morning.)

Chilton/Kincaid

2023

THE CUMBERLAND PRESBYTERIAN CHURCHCOMMISSIONERS
to theONE HUNDRED NINETY-SECOND GENERAL ASSEMBLYPRESBYTERYMINISTERCOMMITTEEELDERCOMMITTEE

Andes (2).......................... Joaquin Orozco....................S/OUO................. Gilberto Acevedo.................C/HF
Arkansas (2)..................... Christopher Anderson............ MC.................... Linda Gibson..................... S/OUO........................... Rian Puckett........................S/OUO................. Rockie Pederson...................TSC
Cauca Valley (4)............... Rodrigo Torres...................... C/HF................... Guillermo Arguello............ S/OUO..................................................................................................... Leticia Ceballos................. S/OUO..................................................................................................... Mercedes Real.....................C/HF
Choctaw (1)...................... Nathan Scott......................... C/HF................... Jimmy Scott...................... HE/CYF
Columbia (2).................... James Peyton......................... MC.................... Brenda Howell..................... J/EO........................... Steve Rogers........................S/OUO................. Marcen Jeffiers.....................TSC
Cornerstone (4)................ Mitch Boulton.....................S/OUO................. Joe Hames......................... S/OUO........................... Corey Cummings.................. C/HF................... Rebecca Delich..................... MC........................... Tommy Thompson................ MC.................... Jo Laster........................... HE/CYF........................... Paul Criss........................... HE/CYF................ Randy Seaton.......................C/HF
Covenant (3)..................... Marc Bell...............................J/EO................... David Darnall......................C/HF........................... Larry Buchanan.................... C/HF................... Mike Heneisen......................TSC........................... Bud Russell........................... MC.................... Brenda Shoulta................. HE/CYF
Cumberland (3)................ Greg Bowen...........................TSC.................... David Pirtle......................... J/EO........................... Freddie Norris................... HE/CYF................ Kevan Sprow........................ MC........................... Earl West...............................J/EO................... Ashley Lindsey.................. S/OUO
Cumberland East Coast (1)Del Cristo (2)................... Shelia O’Mara.......................J/EO................... Matt McDonell.....................TSC........................... Lyle Reece............................. MC
East Tennessee (3)............ Miguel Gonzalez................... MC.................... Amy Brandon................... HE/CYF........................... Mike Wilkinson.....................TSC.................... Jesus Gonzalez....................C/HF........................... Don Winn.......................... HE/CYF................ Ruth McQueen.................... J/EO
Emaus (1)......................... Adan Varilla.........................S/OUO................. William Paez.......................C/HF
Grace (3).......................... Donny Acton......................... MC.................... Pat Crouse........................ HE/CYF........................... Daniel Barkley................... HE/CYF................ Richard Dean....................... J/EO........................... Sherrad Hayes................... HE/CYF................ Andrew Locks................... S/OUO
Hong Kong (2)Hope (1)............................ Charles Hood........................ C/HF................... Jerry Tomlin.........................TSC
Japan (2)........................... Masahiro Matsumoto......... HE/CYF................ Akimasa Nakano.............. HE/CYF
Midsouth (1).................... Byron Forester.......................TSC.................... Vicki Summers.................. S/OUO
Missouri (1)...................... Michael Reno....................... C/HF................... Greg Bartlett......................... MC
Murfreesboro (3).............. Jason Logan.......................... C/HF................... Phillip Chapman................... MC........................... Joyce Merritt.......................S/OUO................. Mary Jane Cothran...............TSC........................... Mack White...........................J/EO................... Judy Williamson.................. J/EO
Nashville (3)..................... Jimmy Byrd....................... HE/CYF................ Jeff Clifton............................TSC........................... Patricia Shropshire................TSC.................... Sue Cook.............................. MC........................... Rob Truitt..............................J/EO................... Jeff Smith........................... S/OUO
North Central (2).............. Holton Sandiford................... MC.................... Mary Gard........................ HE/CYF........................... David Parman......................S/OUO................. Roy Shanks..........................C/HF
Red River (3).................... Duane Dougherty................. C/HF................... Cyndi Davidson................... J/EO........................... Wes Johnson..........................TSC.................... Nancy Hagar......................... MC........................... Judy Madden..................... HE/CYF................ Steve Kaneaster....................TSC
Robert Donnell (1)........... Earl Goodwin........................J/EO................... Geoff Gold............................ MC
Tenn./Georgia (2)............. Tom Clark............................S/OUO................. Jackie Kisting....................... MC........................... Lucas Garcia..........................TSC.................... Sarah Way............................C/HF
Trinity (2)......................... Fredy Diaz.............................TSC.................... Ladd Daniel......................... J/EO........................... Gloria Diaz............................J/EO................... Tony Martin......................... J/EO

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MINUTES OF THE GENERAL ASSEMBLY

2023

YOUTH ADVISORY DELEGATES
to theONE HUNDRED NINETY-SECOND GENERAL ASSEMBLY.

(Each Presbytery is eligible to send two Youth Advisory Delegates)

PRESBYTERYDELEGATECOMMITTEE

Arkansas..........................................................Colby Puckett........................................................................ HE/CYF
Choctaw ..........................................................(no youth delegate)
Columbia.........................................................(no youth delegate)
Cornerstone.....................................................(no youth delegate)
Covenant.........................................................Jerry Spurling............................................................................ TSC
Cumberland.....................................................Madison Lindsey..................................................................... S/OUO..........................................................Hannah Wooten.......................................................................... MC
del Cristo.........................................................(no youth delegate)
East Tennessee................................................(no youth delegate)
Emaus ..........................................................(no youth delegate)
Grace ..........................................................Benjamin Locks...................................................................... S/OUO..........................................................Juan Martinez............................................................................. MC
Hope ..........................................................Paul Hood.................................................................................C/HF
Japan ..........................................................(no youth delegate)
Korean Cumberland of SE..............................(no youth delegate)
Midsouth.........................................................Gabriel Jackson.......................................................................... MC..........................................................Will Pelham...............................................................................C/HF
Missouri ..........................................................(no youth delegate)
Murfreesboro...................................................Cosby King............................................................................. S/OUO
Nashville.........................................................Josh Malloy............................................................................... J/EO..........................................................Elizabeth Spradling............................................................... HE/CYF
North Central..................................................Kenna Davis.............................................................................. TSC..........................................................Elizabeth Wilson.......................................................................C/HF
Red River........................................................Jessi Bolin............................................................................. HE/CYF..........................................................Sara Mearns.............................................................................. J/EO
Robert Donnell................................................(no youth delegate)
Tennessee Georgia..........................................(no youth delegate)
Trinity ..........................................................Maria Cardenas......................................................................... TSC

COMMITTEES ABBREVIATIONS AND MEETING ROOMSABBREVC/HF		
HE/CYF
J/EO		MC			S/OUO		TSC		COMMITTEE		
Chaplains/Historial Foundation 			. Higher Education/Cumberland Youth & Family Services. Judiciary/Elected Officers		
Ministry Council .
Stewardship/Our United Outreach
Theology & Social Concerns

MEETING ROOMS
Appaloosa
Pioneer IV
DallasPioneer III
Pioneer I
Pioneer II

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

7COMMITTEE ASSIGNMENTS
1.

CHAPLAINS/HISTORICAL FOUNDATION (Appaloosa)
Chair: Reverend Duane Dougherty		
Co-Chair: Reverend Jason Logan
Ministers: Larry Buchanan, Corey Cummings, Charles Hood, Michael Reno, Nathan Scott,Rodrigo Torres
Elders: Gilberto Acevedo, David Darnall, Jesus Gonzalez, Mercedes del Real, William Paez,
Randy Seaton, Roy Shanks, Sarah Way
Youth Advisory Delegates: Paul Hood, Will Pelham, Elizabeth Wilson

2.

HIGHER EDUCATION/CUMBERLAND YOUTH & FAMILY SERVICES (Pioneer IV)
Chair: Reverend Don Winn		
Co-Chair: Reverend Sherrad Hayes
Ministers: Daniel Barkley, Jimmy Byrd, Paul Criss, Judy Madden, Masahiro Matsumoto,Freddie Norris
Elders: Amy Brandon, Pat Crouse, Mary Gard, Jo Laster, Akimasa Nakano, Jimmy Scott
Brenda Shoulta
Youth Advisory Delegates: Jessie Bolin, Colby Puckett, Elizabeth Spradling

3.

JUDICIARY/ELECTED OFFICERS (Dallas)
Chair: Reverend Shelia O’Mara		
Co-Chair: Elder Ladd Daniel
Ministers: Mark Bell, Gloria Diaz, Earl Goodwin, Rob Truitt, Earl West, Mack White
Elders: Cyndi Davidson, Richard Dean, Brenda Howell, Tony Martin, Ruth McQueen, David Pirtle,
Judy Williamson
Youth Advisory Delegates: Josh Malloy, Sara Mearns

4.

MINISTRY COUNCIL (Pioneer III)
Chair: Reverend James Peyton		
Co-Chair: Elder Rebecca Delich
Ministers: Donny Acton, Christopher Anderson, Miguel Gonzalez, Lyle Reece, Bud Russell,
Holton Sandiford, Tommy Thompson
Elders: Greg Bartlett, Phillip Chapman, Sue Cook, Geoff Gold, Nancy Hagar, Jackie Listing
Kevan Sprow
Youth Advisory Delegates: Juan Martinez, Gabriel Jackson, Hannah Wooten

5.

STEWARDSHIP/OUR UNITED OUTREACH (Pioneer I)
Chair: Reverend Joyce Merritt
Co-Chair: Reverend Rian Puckett
Ministers: Mitch Boulton, Tom Clark, Joaquin Orozco, David Parman, Steve Rogers,
Adan Varilla
Elders: Guillermo Arguello, Leticia Ceballos, Linda Gibson, Joe Hames, Ashley Lindsey,
Andrew Locks, Jeff Smith, Vickie Summers
Youth Advisory Delegates: Cosby King, Benjamin Locks, Madison Lindsey

6.

THEOLOGY & SOCIAL CONCERNS (Pioneer II)
Chair: Reverend Wes Johnson		
Co-Chair: Reverend Mike Wilkinson
Ministers: Greg Bowen, Fredy Diaz, Byron Forester, Lucas Garcia, Patricia Shropshire
Elders: Jeff Clifton, Mary Jane Cothran, Mike Heneisen, Marcen Jeffiers, Steve Kaneaster,Matt McDonell, Rockie Pederson, Jerry Tomlin
Youth Advisory Delegates: Maria Cardenas, Kenna Davis, Jerry Spurling

7.

CREDENTIALS
Chair: Gloria Diaz
Co-Chair: Roy Shanks
Member: Brenda Shoulta
Youth Advisory Delegate: Josh Malloy

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MINUTES OF THE GENERAL ASSEMBLY

2023

REFERRALS TO COMMITTEES
Referrals to the Committee on Chaplains/Historical Foundation
Page Report
75 The Report of the Board of Trustees of the Historical Foundation
95 The Report of the Commission on Federal Chaplains
Referrals to the Committee on Higher Education/Cumberland Youth & Family Services
Page Report
100 The Report of the Board of Trustees of Memphis Theological Seminary
123 The Report of the Board of Trustees of Bethel University
126 The Report of the Board of Trustees of the Cumberland Youth & Family Services
Referrals to the Committee on Judiciary/Elected Officers
Page Report
32 The Report of the Moderator
34 The Report of the Stated Clerk
97 The Report of the Joint Committee on Amendments
98 The Report of the Permanent Committee on Judiciary
118 The Report of the Place of Meeting Committee
137 Memorial from Cornerstone Presbytery Regarding Welcoming Cumberland Presbyterians			Website137 Memorial from Cauca Valley Presbytery Regarding Homosexuality within the Church
139 Memorial from Arkansas Presbytery Regarding “Cumberland Presbyterian” Branding
Referrals to the Committee on Ministry Council
Page Report
85 The Report of the Ministry Council
Referrals to the Committee on Stewardship/Elected Officers
Page

Report45
116
129

The Report of the Board of Stewardship, Foundation and Benefits
The Report of the Our United Outreach Committee
2023 Line Item Budgets Submitted by General Assembly Entities
Referrals to the Committee on Theology and Social Concerns

Page Report
119 The Report of the Unified Committee on Theology and Social Concerns

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

RECOMMENDATIONS AT A GLANCE
Report of the Moderator
Page		

33

Recommendation 1

Page		
		
		

35
36
37

Recommendation 1
Recommendation 2
Recommendations 3-4

Report of the Stated Clerk

Report of the Board of Stewardship, Foundation and Benefits(No Recommendations)
Report of the Board of Trustees of the Historical Foundation(No Recommendations)
Page
		
		
		

88
89
92
94

Report of the Ministry Council
Recommendation 1
Recommendation 2-3
Recommendation 4
Recommendation 5

Page

95
96

Report of the Commission on Federal Chaplains
Recommendations 1-2
Recommendation 3
Report of the Joint Committee on Amendments(No Recommendations)
Report of the Permanent Judiciary Committee(No Recommendations)Page		 100		 103
		 111

Report of the Board of Trustees of Memphis Theological Seminary
Recommendation 1
Recommendation 2
Recommendation 3
Report of the Nominating Committee(No Recommendations)Page		

116

Report of the Our United Outreach Committee
Recommendation 1
Report of the Place of Meeting Committee(No Recommendations)Page		 119		 121
		 122
Page		

124

Report of the Unified Committee on Theology and Social Concerns
Recommendation 1
Recommendations 2-5
Recommendation 6
Report of the Board of Trustees of Bethel University
Recommendation 1
Report of the Board of Trustees of the Cumberland Youth & Family Services(No Recommendations)2023 Budgets of General Assembly Board/Entities(No Recommendations)
Memorials

Page		

139

Recommendation 1-4

910MINUTES OF THE GENERAL ASSEMBLY

2023

ASSEMBLY MEETINGS AND OFFICERS
Historical Review of the Stated Meetings and Officers of:
THE CUMBERLAND PRESBYTERY, 1810-1813

Date		

Place

Moderator

Clerk

Members

1810, February..........................Sam McAdow’s House.........................Samuel McAdow............................... Young Ewing.....................3..................................................Dickson Co., TN
1810, March 20.........................Ridge Meeting-House,..........................Samuel McAdow............................... Young Ewing...................14..................................................Sumner Co., TN.
1810, October 23.......................Lebanon Meeting-House.......................Finis Ewing........................................ Young Ewing...................16
1811, March 19.........................Big Spring, Wilson Co., TN..................Robert Bell......................................... Young Ewing...................19
1811, October 9.........................Ridge Meeting-House...........................Thomas Calhoun................................ David Foster....................23
1812, April 7.............................Suggs Creek Meeting-House................Hugh Kirkpatrick............................... James B. Porter................28
1812, November 3.....................Lebanon, KY.........................................Finis Ewing........................................ Hugh Kirkpatrick.............22
1813, April 6.............................Beech Meeting-House...........................Robert Bell......................................... James B. Porter................34..................................................Sumner Co. TN
THE CUMBERLAND SYNOD, 1813-1828
1813, October 5.........................Beech Meeting-House...........................William McGee.................................. Finis Ewing......................13
1814, April 5.............................Suggs Creek..........................................David Foster....................................... James B. Porter................27
1815, October 17.......................Beech Meeting-House...........................William Barnett.................................. David Foster....................15
1816, October 15.......................Free Meeting-House, TN......................Thomas Calhoun................................ David Foster....................22
1817, October 21.......................Mt. Moriah, KY....................................Robert Donnell................................... Hugh Kirkpatrick.............27
1818, October 20.......................Big Spring, TN......................................Finis Ewing........................................ Robert Bell......................27
1819, October 19.......................Suggs Creek, TN...................................Samuel King....................................... William Barnett...............24
1820, October 17.......................Russellville, KY....................................Thomas Calhoun................................ William Moore................30
1821, Third Tues. in Oct...........Russellville, KY......................................Minutes not recorded
1822, October 15.......................Beech Meeting-House...........................James B. Porter.................................. David Foster....................47
1823, October 21.......................Russellville, KY....................................John Barnett....................................... Aaron Alexander..............48
1824, October 19.......................Cane Creek, TN....................................Samuel King....................................... William Moore................68
1825, October 18 .....................Princeton, KY........................................William Barnett.................................. Hiram McDaniel..............76
1826, Third Tues. in Oct...........Russellville, KY......................................Minutes not recorded
1827, November 20...................Russellville, KY....................................James S. Guthrie................................ Laban Jones.....................63
1828, October 21.......................Franklin, TN..........................................Hiram A. Hunter................................. Richard Beard..................94
THE GENERAL ASSEMBLY, 18291829, May 19............................Princeton, KY........................................Thomas Calhoun................................ F. R. Cossitt.....................26
1830, May 18............................Princeton, KY........................................James B. Porter.................................. F. R. Cossitt.....................36
1831, May 17............................Princeton, KY........................................Alex Chapman................................... F. R. Cossitt.....................34
1832, May 15............................Nashville, TN........................................F. R. Cossitt........................................ F. R. Cossitt.....................36
1833, May 21............................Nashville, TN........................................Samuel King....................................... F. R. Cossitt.....................35
1834, May 20............................Nashville, TN........................................Thomas Calhoun................................ James Smith.....................48
1835, May 19............................Princeton, KY........................................Sam King........................................... James Smith.....................42
1836, May 17............................Nashville, TN........................................Reuben Burrow.................................. James Smith.....................43
1837, May 16............................Lebanon, TN.........................................Robert Donnell................................... James Smith.....................49
1838, May 15............................Princeton, KY........................................Hiram A. Hunter................................. James Smith.....................47
1840, May 19............................Elkton, KY............................................ Reuben Burrow................................. James Smith.....................55
1841, May 18............................Owensboro, KY....................................William Ralston................................. C. G. McPherson.............56
1842, May 17............................Owensboro, KY....................................Milton Bird........................................ C. G. McPherson.............57
1843, May 16............................Owensboro, KY....................................A. M. Bryan....................................... C. G. McPherson.............68
1845, May 20............................Lebanon, TN.........................................Richard Beard.................................... C. G. McPherson.............95
1846, May 19............................Owensboro, KY....................................M. H. Bone......................................... C. G. McPherson.............86
1847, May 18............................Lebanon, Ohio.......................................Hiram A. Hunter................................. C. G. McPherson.............71
1848, May 16............................Memphis, TN........................................Milton Bird........................................ C. G. McPherson...........100
1849, May 16............................Princeton, KY........................................John L. Smith..................................... C. G. McPherson.............75
1850, May 21............................Clarksville, TN......................................Reuben Burrow.................................. Milton Bird....................102
1851, May 20............................Pittsburgh, PA........................................Milton Bird........................................ Milton Bird......................71
1852, May 18............................Nashville, TN........................................David Lowry...................................... Milton Bird....................107
1853, May 17............................Princeton, KY........................................H. S. Porter......................................... Milton Bird....................108
1854, May 16............................Memphis, TN........................................Isaac Shook........................................ Milton Bird....................112
1855, May 15............................Lebanon, TN.........................................M. H. Bone......................................... Milton Bird....................101
1856, May 15............................Louisville, KY.......................................Milton Bird........................................ Milton Bird......................99
1857, May 21............................Lexington, MO......................................Carson P. Reed................................... Milton Bird....................106
1858, May 20............................Huntsville, AL.......................................Felix Johnson..................................... Milton Bird....................124
1859, May 19............................Evansville, IN.......................................T. B. Wilson....................................... Milton Bird....................131
1860, May 17............................Nashville, TN........................................S. G. Burney....................................... Milton Bird....................168
1861, May 16............................St. Louis, MO........................................A. E. Cooper...................................... Milton Bird......................51
1862, May 15............................Owensboro, KY....................................P. G. Rea............................................. Milton Bird......................58
1863, May 21............................Alton, IL................................................Milton Bird........................................ Milton Bird......................73
1864, May 19............................Lebanon, OH.........................................Jesse Anderson................................... Milton Bird......................65
1865, May 18............................Evansville, IN.......................................Hiram Douglas................................... Milton Bird......................78
1866, May 17............................Owensboro, KY....................................Richard Beard.................................... Milton Bird....................155
1867, May 16............................Memphis, TN........................................J. B. Mitchell...................................... Milton Bird....................176
1868, May 21............................Lincoln, IL............................................G. W. Mitchell.................................... Milton Bird....................184
1869, May 20............................Murfreesboro, TN.................................S. T. Anderson.................................... Milton Bird....................173
1870, May 19............................Warrensburg, MO..................................J. C. Provine....................................... Milton Bird....................167

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Date
Place
Moderator
Clerk
Members
1871, May 18........................Nashville, TN........................................ J. B. Logan............................................... Milton Bird............................173
1872, May 16........................Evansville, IN....................................... C. H. Bell................................................. Milton Bird............................182
1873, May 15........................Huntsville, AL....................................... J. W. Poindexter....................................... John Frizzell..........................165
1874, May 21........................Springfield, MO.................................... T. C. Blake............................................... John Frizzell..........................185
1875, May 20........................Jefferson, TX......................................... W. S. Campbell........................................ John Frizzell..........................169
1876, May 18........................Bowling Green, KY.............................. J. M. Gill.................................................. John Frizzell..........................184
1877, May 17........................Lincoln, IL............................................ A. B. Miller............................................. John Frizzell..........................171
1878, May 16........................Lebanon, TN......................................... D. E. Bushnell......................................... John Frizzell..........................205
1879, May 15........................Memphis, TN........................................ J. S. Grider............................................... John Frizzell..........................143
1880, May 20........................Evansville, IN....................................... A. Templeton........................................... John Frizzell..........................194
1881, May 19........................Austin, TX............................................. W. J. Darby.............................................. John Frizzell..........................187
1882, May 18........................Huntsville, AL....................................... S. H. Buchanan........................................ John Frizzell..........................188
1883, May 17........................Nashville, TN........................................ A. J. McGlumphey.................................. T. C. Blake.............................204
1884, May 15........................McKeesport, PA.................................... John Frizzell............................................ T. C. Blake.............................148
1885, May 21........................Bentonville, AR.................................... G. T. Stainback........................................ T. C. Blake.............................185
1886, May 20........................Sedalia, MO.......................................... E. B. Crisman.......................................... T. C. Blake.............................193
1887, May 19........................Covington, OH...................................... Nathan Green........................................... T. C. Blake.............................187
1888, May 17........................Waco, TX.............................................. W. H. Black............................................. T. C. Blake.............................217
1889, May 16........................Kansas City, MO................................... J. M. Hubbert........................................... T. C. Blake.............................217
1890, May 15........................Union City, TN...................................... E. G. McLean.......................................... T. C. Blake.............................220
1891, May 21........................Owensboro, KY.................................... E. F. Beard............................................... T. C. Blake.............................213
1892, May 19........................Memphis, TN........................................ W. T. Danley............................................ T. C. Blake.............................229
1893, May 18........................Little Rock, AR..................................... W. S. Ferguson......................................... T. C. Blake.............................226
1894, May 17........................Eugene, OR........................................... F. R. Earle................................................ T. C. Blake.............................167
1895, May 16........................Meridian, MS........................................ M. B. DeWitt........................................... T. C. Blake.............................208
1896, May 21........................Birmingham, AL................................... A. W. Hawkins......................................... J. M. Hubbert.........................200
1897, May 20........................Chicago, IL............................................ H. S. Williams......................................... J. M. Hubbert.........................224
1898, May 19........................Marshall, MO........................................ H. H. Norman.......................................... J. M. Hubbert.........................221
1899, May 18........................Denver, CO........................................... J. M. Halsell............................................. J. M. Hubbert.........................181
1900, May 17........................Chattanooga, TN .................................. H. C. Bird................................................ J. M. Hubbert.........................230
1901, May 16........................West Point, MS..................................... E. E. Morris............................................. J. M. Hubbert.........................226
1902, May 15........................Springfield, MO.................................... S. M. Templeton...................................... J. M. Hubbert.........................255
1903, May 21........................Nashville, TN........................................ R. M. Tinnon........................................... J. M. Hubbert.........................247
1904, May 19........................Dallas, TX............................................. W. E. Settle.............................................. J. M. Hubbert.........................251
1905, May 18........................Fresno, CA............................................ J. B. Hail.................................................. J. M. Hubbert.........................249
1906, May 17........................Decatur, IL............................................ Ira Landrith.............................................. J. M. Hubbert.........................279
1906, May 24........................Decatur, IL............................................ J. L. Hudgins........................................... T. H. Padgett..........................106
1907, May 17........................Dickson, TN.......................................... A. N. Eshman.......................................... J. L. Goodknight....................140
1908, May 21........................Corsicana, TX....................................... F. H. Prendergast..................................... J. L. Goodknight....................136
1909, May 20........................Bentonville, AR.................................... J. T. Barbee.............................................. J. L. Goodknight....................142
1910, May 19........................Dickson, TN.......................................... J. H. Fussell............................................. J. L. Goodknight....................144
1911, May 18........................Evansville, IN....................................... J. W. Duvall............................................. J. L. Goodknight....................109
1912, May 16........................Warrensburg, MO.................................. J. D. Lewis............................................... J. L. Goodknight....................119
1913, May 15........................Bowling Green, KY.............................. J. H. Milholland....................................... J. L. Goodknight....................112
1914, May 21........................Wagoner, OK......................................... F. A. Brown.............................................. J. L. Goodknight....................105
1915, May 20........................Memphis, TN........................................ William Clark.......................................... D. W. Fooks...........................116
1916, May 18........................Birmingham, AL................................... J. L. Price................................................. D. W. Fooks...........................125
1917, May 17........................Lincoln, IL............................................ F. A. Seagle.............................................. D. W. Fooks...........................102
1918, May 16........................Dallas, TX............................................. C. H. Walton............................................ D. W. Fooks...........................117
1919, May 15........................Fayetteville, AR.................................... J. H. Zwingle........................................... D. W. Fooks...........................101
1920, May 15........................McKenzie, TN....................................... J. E. Cortner............................................. D. W. Fooks...........................123
1921, May 19........................Greenfield, MO..................................... Judge John B. Tally................................. D. W. Fooks...........................108
1922, May 18........................Greeneville, TN..................................... Hugh S. McCord...................................... D. W. Fooks...........................102
1923, May 17........................Fairfield, IL........................................... P. F. Johnson, D. D.................................. D. W. Fooks...........................105
1924, May 15........................Austin, TX............................................. D. M. McAnulty...................................... D. W. Fooks.............................93
1925, May 21........................Nashville, TN........................................ W. E. Morrow.......................................... D. W. Fooks...........................114
1926, May 20........................Columbus, MS...................................... I. K. Floyd............................................... D. W. Fooks...........................111
1927, May 19........................Lakeland, FL......................................... T. A. DeVore............................................ D. W. Fooks.............................97
1928, May 21........................Jackson, TN........................................... J. L. Hudgins........................................... D. W. Fooks.............................97
1929, May 16........................Princeton, KY........................................ H. C. Walton............................................ D. W. Fooks.............................98
1930, May 15........................Olney, TX.............................................. O. A. Barbee............................................ D. W. Fooks.............................92
1931, May 21........................Evansville, IN....................................... J. L. Elliot................................................ D. W. Fooks.............................98
1932, May 19........................Chattanooga, TN................................... G. G. Halliburton..................................... D. W. Fooks...........................104
1933, June 14........................Memphis, TN........................................ W. B. Cunningham.................................. D. W. Fooks.............................94
1934, June 14........................Springfield, MO.................................... A. C. DeForest......................................... D. W. Fooks...........................103
1935, June 13........................McKenzie, TN....................................... C. A. Davis.............................................. D. W. Fooks...........................104
1936, June 18........................San Antonio, TX................................... E. K. Reagin............................................ D. W. Fooks...........................100
1937, June 16........................Knoxville, TN....................................... George E. Coleman................................. D. W. Fooks...........................109
1938, June 16........................Russellville, AR.................................... D. D. Dowell........................................... D. W. Fooks...........................117
1939, June 15........................Marshall, MO........................................ E. R. Ramer............................................. D. W. Fooks...........................126
1940, June 13........................Cookeville, TN...................................... Keith T. Postlethwaite............................. D. W. Fooks...........................116
1941, June 19........................Denton, TX........................................... L. L. Thomas........................................... D. W. Fooks...........................120
1942, June 18........................McKenzie, TN....................................... George W. Burroughs.............................. D. W. Fooks...........................108
1943, June 17........................Paducah, KY......................................... A. A. Collins............................................ D. W. Fooks.............................94
1944, June 15........................Bowling Green, KY.............................. I. M. Vaughn............................................ D. W. Fooks.............................94
1945, May 31........................Lewisburg, TN...................................... S. T. Byars............................................... Wayne Wiman.......................103
1946, June 13........................Birmingham, AL................................... C. R. Matlock.......................................... Wayne Wiman.......................105
1947, June 12........................Knoxville, TN....................................... Morris Pepper.......................................... Wayne Wiman.......................108

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Date		
Place
Moderator
Clerk
Members
1948, June 17...................... Nashville, TN...................................Paul F. Brown................................................. Wayne Wiman......................105
1949, June 16...................... Muskogee, OK..................................Blake Warren.................................................. Wayne Wiman......................109
1950, June 15...................... Los Angeles, CA...............................L. P. Turnbow................................................. Wayne Wiman........................98
1951, June 14...................... Longview, TX...................................John E. Gardner............................................. Wayne Wiman......................105
1952, June 12...................... Memphis, TN....................................Emery A. Newman......................................... Wayne Wiman......................120
1953, June 18...................... Gadsden, AL.....................................Charles L. Lehning, Jr.................................... Wayne Wiman......................107
1954, June 17...................... Dyersburg, TN..................................John S. Smith................................................. Wayne Wiman......................124
1955, June 16...................... Lubbock, TX.....................................Ernest C. Cross.............................................. Shaw Scates..........................118
1956, June 21...................... Cookeville, TN.................................Hubert Morrow.............................................. Shaw Scates..........................118
1957, June 21...................... Evansville, IN...................................William T. Ingram, Jr..................................... Shaw Scates..........................119
1958, June 18...................... Birmingham, AL...............................Wayne Wiman................................................ Shaw Scates..........................116
1959, June 17...................... Springfield, MO................................Virgil T. Weeks............................................... Shaw Scates..........................120
1960, June 15...................... Nashville, TN...................................Arleigh G. Matlock........................................ Shaw Scates..........................130
1961, June 21...................... Florence, AL.....................................Ollie W. McClung.......................................... Shaw Scates..........................126
1962, June 20...................... Little Rock, AR.................................Eugene L. Warren.......................................... Shaw Scates..........................126
1963, June 19...................... Austin, TX........................................Franklin Chesnut............................................ Shaw Scates..........................117
1964, June 17...................... Chattanooga, TN...............................Vaughn Fults.................................................. Shaw Scates..........................123
1965, June 16...................... San Francisco, CA............................Thomas Forester............................................. Shaw Scates..........................114
1966, June 15...................... Memphis, TN....................................John W. Sparks............................................... Shaw Scates..........................124
1967, June 21...................... Paducah, KY.....................................Raymon Burroughs........................................ Shaw Scates..........................123
1968, June 19...................... Oklahoma City, OK..........................Loyce S. Estes................................................ Shaw Scates..........................115
1969, June 18...................... San Antonio, TX...............................J. David Hester............................................... Shaw Scates..........................116
1970, June 17...................... Knoxville, TN...................................L. C. Waddle.................................................. Shaw Scates..........................116
1971, June 16...................... Jackson, TN......................................E. Thach Shauf............................................... Shaw Scates..........................116
1972, June 19...................... Kansas City, MO..............................Claude D. Gilbert........................................... Shaw Scates..........................110
1973, June 18...................... Ft. Worth, TX....................................Thomas H. Campbell..................................... Shaw Scates..........................101
1974, June 17...................... Bowling Green, KY..........................David A. Brown............................................. Shaw Scates..........................116
1975, June 16...................... McKenzie, TN..................................Roy E. Blakeburn........................................... Shaw Scates..........................120
1976, June 21...................... Tulsa, OK.........................................Hubert W. Covington..................................... T. V. Warnick........................115
1977, June 30...................... Tampa, FL.........................................Fred W. Bryson.............................................. T. V. Warnick........................122
1978, June 19...................... McKenzie, TN..................................Jose Fajardo................................................... T. V. Warnick........................120
1979, June 18...................... Albuquerque, NM.............................James C. Gilbert............................................. T. V. Warnick........................126
1980, June 16...................... Evansville, IN...................................Robert L. Hull................................................ T. V. Warnick........................126
1981, June 15...................... Denton, TX.......................................W. Jean Richardson........................................ T. V. Warnick........................126
1982, June 21...................... Owensboro, KY................................W. A. Rawlins................................................ T. V. Warnick........................124
1983, June 20...................... Birmingham, AL...............................Robert G. Forester.......................................... T. V. Warnick........................127
1984, June 11...................... Chattanooga, TN...............................C. Ray Dobbins.............................................. T. V. Warnick........................125
1985, June 17...................... Lexington, KY..................................Virgil H. Todd................................................ Roy E. Blakeburn.................125
1986, June 23...................... Odessa, TX.......................................James W. Knight............................................ Roy E. Blakeburn.................125
1987, June 15...................... Louisville, KY..................................Wilbur S. Wood.............................................. Roy E. Blakeburn.................125
1988, June 6........................ Tulsa, OK.........................................Beverly St. John............................................. Robert Prosser......................119
1989, June 12...................... Knoxville, TN...................................William Rustenhaven, Jr................................ Robert Prosser........................96
1990, June 25...................... Ft. Worth, TX....................................Thomas D. Campbell..................................... Robert Prosser........................88
1991, June 24...................... Paducah, KY.....................................Floyd T. Hensley, Jr........................................ Robert Prosser......................106
1992, June 22...................... Jackson, TN......................................John David Hall............................................. Robert Prosser......................102
1993, June 21...................... Little Rock, AR.................................Robert M. Shelton.......................................... Robert Prosser......................100
1994, June 20...................... Albuquerque, NM.............................Donald C. Alexander...................................... Robert Prosser......................100
1995, June 19...................... Nashville, TN...................................Clinton O. Buck............................................. Robert Prosser......................102
1996, June 17...................... Huntsville, AL..................................Merlyn A. Alexander...................................... Robert Prosser........................95
1997, April 11..................... Nashville, TN...................................Merlyn A. Alexander...................................... Robert Prosser........................80
1997, June 16...................... Louisville, KY..................................W. Lewis Wynn.............................................. Robert Prosser........................95
1998, June 15...................... Chattanooga, TN...............................Masaharu Asayama........................................ Robert Prosser........................97
1999, June 21...................... Memphis, TN....................................Gwendolyn Roddye....................................... Marjorie Shannon...................96
2000, June 19...................... Bowling Green, KY..........................Bob G. Roberts.............................................. Robert D. Rush.......................96
2001, June 18...................... Odessa, TX.......................................Randolph Jacob.............................................. Robert D. Rush.......................88
2002, June 17...................... Paducah, KY.....................................Bert L. Owen.................................................. Robert D. Rush.......................95
2003, June 23...................... Knoxville, TN...................................Charles McCaskey......................................... Robert D. Rush.......................96
2004, June 21...................... Irving, TX.........................................Edward G. Sims............................................. Robert D. Rush.......................87
2005, June 27...................... Franklin, TN.....................................Linda H. Glenn............................................... Robert D. Rush.......................91
2006, June 18...................... Birmingham, AL...............................Donald Hubbard............................................. Robert D. Rush.......................87
2007, June 18...................... Hot Springs, AR...............................Frank Ward..................................................... Robert D. Rush.......................84
2007, December 7............... Nashville, TN...................................Frank Ward..................................................... Robert D. Rush.......................62
2008, June 7........................ Japan.................................................Jonathan Clark............................................... Robert D. Rush.......................82
2009, June 15...................... Memphis, TN....................................Sam Suddarth................................................. Robert D. Rush.......................86
2010, June 13...................... Dickson, TN.....................................Boyce Wallace................................................ Robert D. Rush.......................88
2011, June 20...................... Springfield, MO................................Don M. Tabor................................................. Michael Sharpe.......................82
2012, June 18...................... Florence, AL.....................................Robert D. Rush.............................................. Michael Sharpe.......................90
2013, June 17...................... Murfreesboro, TN.............................Forest Prosser................................................. Michael Sharpe.......................93
2014, June 16...................... Chattanooga, TN...............................Lisa Anderson................................................ Michael Sharpe.......................86
2015, June 20...................... Colombia, South America................Michele Gentry.............................................. Michael Sharpe.......................91
2016, June 20...................... Nashville, Tennessee........................Dwayne Tyus.................................................. Michael Sharpe.......................84
2017, June 19...................... Palm Harbor, Florida........................David Lancaster............................................. Michael Sharpe.......................77
2018, June17....................... Norman, Oklahoma..........................Jay Earheart-Brown....................................... Michael Sharpe.......................86
2019, June 10...................... Huntsville, Alabama.........................Shelia O’Mara................................................ Michael Sharpe.......................89
2020.................................... No General Assembly due to COVID-19 pandemic
2021, June 27...................... Louisville, Kentucky........................Duawn Mearns............................................... Michael Sharpe.......................842023

THE CUMBERLAND PRESBYTERIAN CHURCH

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Date		
Place
Moderator
Clerk
Members
2022, June 19...................... Albuquerque, New Mexico..............Mike Wilkinson.............................................. Michael Sharpe.......................922023, June 18...................... Denton, TX.......................................Mitch Boulton................................................ Michael Sharpe.......................91

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BYLAWS
Bylaws of the Cumberland Presbyterian Church General Assembly Corporation
A Non-profit Religious Corporation Organized and Existing
Under the Laws of the State of Tennessee
ARTICLE 1-RELIGIOUS CORPORATION
1.01 Purpose. The Cumberland Presbyterian Church is a spiritual body comprised of a portionof the universal body of believers confessing Jesus Christ as Lord and Savior. As an ecclesiastical body,the Cumberland Presbyterian Church is a connectional Church which includes all of the judicatories of
the Church. The highest judicatory of this ecclesiastical body is the General Assembly of the Cumberland
Presbyterian Church (referred to in these Bylaws as “the Church”). This corporation has been formed toserve and support the Church by holding real and personal property of the Church, employing staff to serve
the Church, and performing other secular and legal functions.
1.02 Ecclesiastical Authority Not Limited by Corporate Powers. The enumeration in statestatutes or these Bylaws of specific powers which may be exercised by the Commissioners, Board of
Directors, or the officers of the corporation when acting in their corporate capacity shall not limit theirauthority when acting in their ecclesiastical capacity for the Church.
1.03 Church Authorities. The doctrine of the Cumberland Presbyterian Church, expressed in the
Confession of Faith, Constitution, Rules of Discipline, and Rules of Order of the Cumberland Presbyterian
Church, shall have precedence over any inconsistent provision of these Bylaws.
ARTICLE 2-TERMINOLOGY
2.01 Delegates. The corporation’s delegates shall be called “Commissioners.”
2.02 General Assembly. A meeting of the Commissioners shall be called a “General Assembly.”
2.03 President. The corporation’s president shall be called the “Stated Clerk.”
2.04 Ecumenical Representative. A person who is not a member of a Cumberland Presbyterian
Chuch or presbytery but who supports the mission of a denominational entity and is elected to a term ofservice on that entity shall be called an “Ecumenical Representative.”
ARTICLE 3-OFFICES
3.01 Location. The principal office of the corporation in the State of Tennessee shall be located in
Shelby County, Tennessee. The corporation may have such other offices, either within or outside the Stateof Tennessee, as the General Assembly or the Board of Directors may direct from time to time.
ARTICLE 4–COMMISSIONERS
4.01 Commissioners. The Commissioners shall have the powers and authority described in thecorporation’s charter and these Bylaws. Included among them are the power to:		
a. Elect the elected members of the Board of Directors.
		b. Approve any amendment to the corporation’s charter except an amendment to delete		the names of the original directors; to change the name of the registered agent, or to		change the address of the registered office;		c. Elect and remove the Moderator, Stated Clerk, and the Engrossing Clerk.
		d. Fill vacancies on the corporation’s various boards, agencies and committees, and on		the boards of any subsidiaries;		e. Approve the merger or dissolution of the corporation, or the sale of substantially all of		the corporation’s assets; and		
f. Transact such other business of the corporation as may properly come before any		meeting of the Commissioners.
4.02 Selection of Commissioners: Number and Qualifications. Commissioners shall be selectedby the presbyteries. A presbytery shall be entitled to send one minister and one elder for each 1,000, or
fraction thereof, active members (including ordained clergy) in the presbytery. Each elder selected as aCommissioner must be serving as a member of a session at the time of the General Assembly at which
he or she will serve. A Commissioner shall continue to serve until no longer qualified or until his or her
successor is selected and qualified. The clerk of each presbytery shall certify the presbytery’s duly electedcommissioners, youth advisory delegates, and alternates to the Stated Clerk in a manner provided by theStated Clerk.

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4.03 Youth Advisory Delegates. Each presbytery may select not more than two youth advisorydelegates who should be from 15 through 19 years of age. Advisory delegates may serve as members withfull rights on General Assembly committees, but shall not vote as Commissioners.
4.04 Annual Meeting and Notice. The Commissioners shall meet annually at a date and time
established by the General Assembly. The meeting shall be continued from day to day until adjournment.
Written notice of the meeting shall be mailed to the stated clerks of all presbyteries and published in the
Cumberland Presbyterian at least sixty (60) days prior to the proposed meeting.
4.05 Special Meetings and Notice. The Moderator, or in case of the Moderator’s absence, death,or inability to act, the Stated Clerk, may with the written concurrence or at the written request of twenty
Commissioners, ten of whom shall be ministers and ten elders, representing at least five presbyteries, call a
special meeting of the Commissioners. If warranted by a change of circumstances, a called special meeting
may be cancelled by the Moderator, or in case of the Moderator’s absence, death, or inability to act, theStated Clerk, with the written concurrence of at least ten of the Commissioners who requested or concurredin the call of the special meeting. Written notice of any special meeting shall be mailed to the stated clerksof all presbyteries, to all Commissioners, and to their alternates at least sixty (60) days prior to the meeting.
The notice shall specify the particular business of the special meeting, and no other business shall betransacted.
4.06 Place of Meeting. The General Assembly may designate any place within or outside thestate of Tennessee as the place for an annual meeting. If the Commissioners fail to designate a place for anannual meeting, or if an emergency requires the place to be changed, the Board of Directors may designate aplace for the annual meeting. The Moderator or the Stated Clerk, as the case may be, when calling a special
meeting shall designate the time and place of the meeting in the notice of the meeting.
4.07 Quorum. Any twenty or more Commissioners, of whom at least ten are ministers and tenelders, entitled to vote shall constitute a quorum at any General Assembly. When a quorum is once present
to organize a meeting, business may continue to be conducted and votes taken despite the subsequent
withdrawal of any Commissioner. A meeting may be adjourned despite the absence of a quorum.
4.08 Voting. Every Commissioner shall be entitled to one vote, which must be cast by theCommissioner in person; no proxies are permitted. All corporate actions shall be taken by majority vote
except as otherwise provided by the corporation’s parliamentary authority. Voting for members of theBoard of Directors shall be non-cumulative.
ARTICLE 5-BOARD OF DIRECTORS
5.01 Authority. The Board of Directors shall manage the business and affairs of the corporation
except for any power or authority which is reserved to the Commissioners or delegated to any other agencyof the corporation. The Board of Directors is authorized to amend the corporation’s charter only to delete
the names of the original directors; to change the name of the registered agent; or to change the address of
the registered office.
5.02 Composition of the Board of Directors. The Board of Directors shall consist of seven(7) members, who shall be the directors of the corporation. Six (6) members shall be elected by theCommissioners and the Stated Clerk shall serve by virtue of office. All members, whether elected or ex
officio, shall have all of the privileges of office.
5.03 Qualification for Election. Each person elected to the Board of Directors shall be a natural
person who is a person in good standing of a presbytery or local Cumberland Presbyterian Church. No
two directors shall be from the same presbytery, provided, however, that a director who moves from one
presbytery to another may continue to serve until the expiration of his or her term of office.
5.04 Election and Tenure. The elected members of the Board of Directors shall serve terms of
three (3) years each. The terms shall be staggered so that two (2) directors shall be elected each year. Each
person elected shall serve until his or her successor has been elected and qualified.
5.05 Action of Board in Emergency or By Default. If, for any reason, the General Assembly fails
to fill a vacancy on the Board of Directors at the next General Assembly, then the Board of Directors may
fill the vacancy by majority vote of the members then in office.
5.06 Meetings. The Board of Directors shall meet annually or more often at such time and place
as it may set. Special meetings may be called by or at the request of the Stated Clerk or any three directors
at any place, either within or outside the state of Tennessee.
5.07 Notice. Notice of any meeting shall be given at least five (5) days before the date of themeeting, except that notice by mail shall be given at least ten (10) days before the date of the meeting.
Notice may be communicated in person; by telephone, fax, or electronic mail; or by first class mail orcourier. Except as specifically provided by these Bylaws, neither the business to be transacted at nor the
purpose of any special or regular meeting of the Board of Directors need be specified in the notice of themeeting.
5.08 Notice of Special Actions. Any meeting of the Board of Directors at which one or more of thefollowing actions shall be considered must be preceded by seven (7) days written notice to each member

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that the matter will be voted upon, unless notice has been waived. Actions requiring such notice are:amendment or restatement of the corporate charter; approval of a plan of merger for the corporation; sale of
all or substantially all of the corporation’s assets; and dissolution of the corporation.
5.09 Officers of the Board of Directors. The Board of Directors may have such officers of theboard as it may deem appropriate.
5.10 Quorum and Voting. A majority of the members shall constitute a quorum for the transactionof business at any meeting of the Board of Directors. When a quorum is once present to organize a meeting,it is not broken by the subsequent withdrawal of any of those present. A meeting may be adjourned despite
the lack of a quorum. The vote of a majority of the members present at a meeting at which a quorum ispresent shall be the act of the Board of Directors unless a greater vote is specifically required by the Charteror the Bylaws.
5.11 Conference Meetings. Any or all the members of the Board of Directors or any committee
designated by it may meet by means of conference telephone or similar communications equipment
which permits all persons participating in the meeting to hear each other simultaneously. A member who
participates in a meeting by such means is deemed to be present in person at the meeting.
5.12 Action by Written Consent. Whenever the members of the Board of Directors are requiredor permitted to take any action by vote, such action may be taken without a meeting on written consent,
setting forth the action so taken and signed by all of the members entitled to vote,5.13 Emergency Actions. If the Board of Directors determines by a vote of three-fourths of all its
members that an emergency exists of such magnitude as to threaten the work of the whole Church, or of allboards and other agencies of the Church, and that the emergency requires action before the next meeting of
the General Assembly, then the Board of Directors shall exercise the powers of the Commissioners in such
emergency.
5.14 Compensation. Members of the Board of Directors shall receive no compensation in theircapacity as members of the Board of Directors. Members may be paid their expenses, if any, of attendanceat each meeting of the Board of Directors.
5.15 Removal of Directors. An elected member of the Board of Directors may be removed by theCommissioners for misfeasance or if he or she is no longer qualified to be elected to the Board of Directors.
ARTICLE 6-WAIVER OF NOTICE
6.01 Written Waiver. Any notice required to be given to any member of the Board of Directors
or a Commissioner under these Bylaws, the Charter, or the laws of Tennessee may be waived. The waiver
shall be in writing, signed (either before or after the event requiring notice) by the person entitled to thenotice, and delivered to the corporation.
6.02 Waiver by Attendance. The attendance of a member of the Board of Directors or a
Commissioner at any meeting shall constitute a waiver of notice of the meeting, unless the person attends
a meeting for the express purpose of objecting to the transaction of any business because the meeting was
not properly called or convened.
ARTICLE 7-MODERATOR AND VICE-MODERATOR
7.01 Nomination and Election. At the beginning of each annual meeting the General Assembly
shall elect a Commissioner to serve as Moderator assuming office immediately upon installation during
the worship service the evening of the first day until the next annual meeting. Nominations for Moderator
shall come from the floor. One nominating speech, not to exceed ten minutes, shall be permitted on behalfof each nominee. If there is more than one nominee, the election shall be conducted by written ballot. A
committee appointed and supervised by the Stated Clerk shall receive the ballots, count them, and certify
the election. If no nominee receives a majority of the votes cast, a run-off election shall be conducted. Only
those leading nominees who together received a majority of the votes cast on the preceding ballot shall be
included in the run-off election.
7.02 Nature of Office. The Moderator of the General Assembly is the ecclesiastical head of
the Cumberland Presbyterian Church during the tenure of the office and a spiritual representative of the
Cumberland Presbyterian Church wherever God leads. The Moderator receives a precious gift and great
opportunity for service in the Church: the freedom to go anywhere and to listen to the mind, heart and spirit ofthe denomination and to speak with and to the Church. The office of Moderator has great honor and respect,
and the person elected to the Office is a priest, prophet, and pastor of the Church at large. The Moderator
prays with and for the work of the Spirit of God in the life of the denomination at every opportunity. The
Moderator participates in the life and work of the Church as far as possible, and pays particular attention
to ecumenical relations, especially with the Cumberland Presbyterian Church in America. Judicatories,
congregations, and others are urged to invite the Moderator, and the Moderator is encouraged to attend

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meetings of Church entities and judicatories to observe the life and work of the Church at every level.
7.03 Duties and Privileges of Office.
		a. The Moderator shall preside at all meetings of the General Assembly.
		b. The Moderator shall appoint, with the consent of the General Assembly, such special		
committees as are needed;		c. The Moderator shall serve as chairperson of the General Assembly Program Committee		and as a member of the Place of Meeting Committee;
		d. The Moderator shall perform such other duties as may be assigned by the General		Assembly.
		e. The Moderator shall serve as an advisory member of the Ministry Council during tenure		
in office.
		
f. The Moderator shall observe the places and times God is calling the Church to service,		
assess the need for a Denominational response to God’s call, and report items that		
concern the General Assembly.
		g. The Moderator shall wear the official cross and stoles of office during the term of office.
7.04 Expenses of Office. Any allowance budgeted by the General Assembly to offset the expenses ofthe Moderator shall be administered by the Stated Clerk. Persons issuing an invitation to the Moderator are
encouraged to agree in advance on arrangements for the payment of travel expenses. Upon the Moderator’s
retirement from office, a gavel and a replica of the Moderator’s cross shall be presented to the Moderator.
7.05 Vice-Moderator. The General Assembly shall elect a Vice-Moderator in like manner. The
Vice-Moderator shall perform such duties as may be assigned by the Moderator of the General Assemblyand perform the duties of the Moderator in the event of the Moderator’s disability or absence from office
for any reason.
7.06 Removal. The Moderator or Vice-Moderator may be removed by the General Assembly
whenever in its judgment the removal would serve the best interests of the corporation.
ARTICLE 8-STATED CLERK
8.01 President. The Stated Clerk is the principal executive officer of the corporation and shall also
have the titles of “president” and “treasurer”.
8.02 Nomination and Election. The Nominating Committee may nominate the serving StatedClerk for re-election. If the Nominating Committee declines to nominate the serving Stated Clerk for reelection, or if the Stated Clerk has vacated the office, resigned, or declined to be re-nominated, then the
Corporate Board shall conduct a search for and nominate a candidate to the General Assembly. In either
event, further nominations may be made by the Commissioners. The Commissioners shall elect the StatedClerk by majority vote.
8.03 Term of Office. The Stated Clerk shall be elected to a term of four (4) years. The regular termof office begins on January 1 and ends on December 31. There is no limit on the number of terms which
may be served by an individual Stated Clerk.
8.04 Duties. The Stated Clerk shall be concerned with the spiritual life of the Church and withmaintaining and strengthening a united witness for the Church. The Stated Clerk shall also generally
supervise and control the business affairs of the corporation and see that all orders and resolutions of theGeneral Assembly are carried into effect. In fulfillment of these duties, the Stated Clerk shall:		
01. Have responsibility to provide for the orderly governance of the Church in accordance		with the Constitution, Rules of Order and Rules of Discipline.
		
02. Maintain records of the corporation and respond to requests for official records of		General Assembly actions and interpretations of its actions.
		
03. Represent the Church when an official of the General Assembly is needed.
		
04. Represent the Cumberland Presbyterian Church in establishing and maintaining		
relations with other Churches, particulary those of the Presbyterian and Reformed		
tradition, and in addressing common concerns.
		
05. Sign all documents on behalf of the corporation or the Cumberland Presbyterian		
Church.
		
06. Represent the corporation or the Church in litigation or other legal matters affecting the		Cumberland Presbyterian Church, including the selection and employment of legal		
counsel.
		
07. Make suitable arrangements for General Assembly meetings, including researching		
possible meeting sites, contracting for facilities, and arranging space for committee
		meetings and sessions of the General Assembly;		
08. Provide for printing and other communication needs of the General Assembly while in		session.
		
09. Call meetings of the Place of Meeting Committee and the Program Committee.

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10. Prepare and distribute an information form to be completed by Commissioners for the		Moderator’s use in making committee appointments.
		
11. Advise the Moderator in the appointment of committees.
		
12. In consultation with the Moderator, refer all matters to come before the next General		Assembly; and provide copies of all such referrals to the Commissioners and advisory		
delegates before the General Assembly convenes.
		
13. Prepare and distribute preliminary minutes and an agenda for General Assembly		
meetings which shall provide time for the consideration of any appropriate business,		
including memorials from a judicatory or denominational entity delivered to the Stated		
Clerk in writing by April 30.
		
14. Supervise the recording and publication of minutes and a summary of actions taken by		each General Assembly.
		
15. Make copies of General Assembly minutes available to ordained ministers, licentiates,		
candidates, commissioners, clerks of sessions, members of denominational entities,		
schools of the Church, synod, and presbytery clerks, to the Stated Clerk’s exchanges
		and other interested persons in order to encourage lower judicatories and persons in		the Church to implement the actions of the General Assembly.
		
16. File the minutes of each General Assembly with the Historical Foundation as a		permanent record.
		
17. Maintain and update annually the Digest of the General Assembly actions.
		
18. Represent the Church at large on the Ministry Council.
		
19. Provide support services for the Moderator and all denominational entities.
		
20. Receive and make any appropriate response to communications to the Cumberland		Presbyterian Church or General Assembly.
		
21. Maintain a name and address file on congregations, session clerks, pastors, and other		
leadership of congregations with statistical information about congregations,		presbyteries, and synods.
		
22. Solicit, receive, publish, and disseminate annual reports from churches.
		
23. Review reports by denominational entities and assist them in complying with correct		reporting and budgeting procedures and in avoiding duplication of work.
		
24. Hold, report annually, and distribute as authorized by the General Assembly or the		Ministry Council the Contingency Fund and all other General Assembly Funds not		entrusted to the care of a denominational entity.
		
25. Call the Judiciary Committee into session or by other means secure the advice of the		committee on appropriate matters.
		
26. Communicate with presbyteries and synods on behalf of the General Assembly and		attend their meetings from time to time.
		
27. Provide training for presbytery and synod clerks and orientations for General Assembly		
commissioners.
		28. Generally perform duties as are prescribed in the Constitution or directed by the General		Assembly.
8.05 Removal. The Stated Clerk may be removed by the General Assembly whenever in its
judgment the removal would serve the best interests of the corporation.
ARTICLE 9-OTHER OFFICERS
9.01 Secretary. The chief executive officer of the Ministry Council shall, by virtue of office, be thesecretary of the corporation, and shall in general perform all duties incident to the office of secretary.
9.02 Engrossing Clerk. The Engrossing Clerk shall be elected by the General Assembly to a termof four (4) years. The regular term of office begins on January 1 and ends on December 31. There is nolimit on the number of terms which may be served by an individual Engrossing Clerk. The Engrossing
Clerk shall serve as Stated Clerk pro tempore during the meeting of the General Assembly in the event theStated Clerk is absent or unable to serve. The Engrossing Clerk shall perform such other duties as may fromtime to time be prescribed by the Board of Directors or the General Assembly.
9.03 Additional Officers. The corporation may have such additional officers as it may from time
to time find necessary or appropriate.
ARTICLE 10-ORGANIZATION AND RELATIONSHIPS
10.01 Generally. The following are denominational entities related to the Cumberland Presbyterian

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Church:		
01. Subsidiary corporations: Board of Stewardship, Foundation and Benefits of the		
Cumberland Presbyterian Church; Memphis Theological Seminary of the Cumberland		Presbyterian Church; Ministry Council of the Cumberland Presbyterian Church.
		
02. Related corporations: Bethel University; Cumberland Youth and Family Services;		
Historical Foundation of the Cumberland Presbyterian Church and the Cumberland		Presbyterian Church in America.
		
03. Commissions: Commission on Presbyterian Federal Chaplaincies.
		
04. Committees: Committee on Nominations; Joint Committee on Amendments; Judiciary,		
Our United Outreach; Place of Meeting Committee; Program Committee; Unified		Committee on Theology and Social Concerns.
10.02 Election and Tenure. The following qualifications and rules relate to service on any
denominational entity.
		
01. Unless elected as an Ecumenical Representative, no person shall be qualified to serve		
except a member in good standing in a presbytery or local congregation of the		
Cumberland Presbyterian Church.
		
02. No person who is employed in an executive capacity including Chief Executive, Vice		
President, Team Leader, Director, or equivalent in the Cumberland Presbyterian		
Church is eligible to serve on a denominational entity. No employee of a denominational		
entity is eligible for service on the same denominational entity.
		
03. Each person shall be elected for a term of three years unless elected to fill the remainder		of an unexpired term. However, if a person elected to serve on a denominational entity		where residence in a particular synod is a qualification for election shall move to		another synod while in office, the term to which he or she was elected shall terminate
		at the close of the next meeting of the General Assembly. When nominating persons
		to boards and agencies, priority consideration be given to persons whose individual life		
and/or church involvement demonstrates a commitment to support Our United Outreach.
		
04. Members of the Committee on Nominations may not be elected to a consecutive term.
All other persons may serve up to three consecutive terms for a total not to exceed nine				
years in office.
		
05. A Cumberland Presbyterian who has served on any entity is not eligible to serve on the		same entity (except for an authorized consecutive term) until at least two (2) years have		elapsed since the conclusion of the previous service.
		
06. A Cumberland Presbyterian who is serving on any entity is not eligible to serve on		another entity until at least one (1) year has elapsed since the conclusion of the previous		
service.
		
07. An Ecumenical Representative who is serving or has served on any entity is not eligible		to serve on any other entity (except for an authorized consecutive term on the same		
entity) until at least one (1) year has elapsed since the conclusion of the previous		
service.
10.03 Resignation or Removal.
		
01. Any person serving on a denominational entity who is no longer qualified or eligible		to serve shall be deemed to have resigned.
		
02. Any person serving on an incorporated denominational entity may resign by delivering		written notice of resignation to the secretary or an executive officer of the denominational		
entity, who shall promptly report the resignation to the Stated Clerk. Any person		
serving on an unincorporated denominational entity may resign by delivering written		notice of resignation to the Stated Clerk. A resignation is effective when delivered		
unless some other effective date is specified in the written resignation.
		
03. No member who continues to meet the standard requirements for election or		
appointment to any denominational entity shall be removed from office except for		
misfeasance. Removal of a person elected by the General Assembly shall be by vote		of the General Assembly.
10.04 Board of Stewardship, Foundation and Benefits. The corporation shall elect the eleven(11) directors of the Board of Stewardship as provided in its charter.
10.05 Historical Foundation. The corporation shall elect six (6) of the twelve (12) directorsof the Historical Foundation as provided in its charter. The corporation shall elect the directors of theHistorical Foundation in such a manner that, immediately following any election, there shall be at least one(1) member from each synod and no person shall be elected if the election would cause two directors fromthe same presbytery to be serving simultaneously. The remaining six (6) directors shall be elected by the
Cumberland Presbyterian Church in America.
10.06 Memphis Theological Seminary. The corporation shall elect the eighteen (18) directors ofMemphis Theological Seminary as provided in its charter. The corporation shall elect the directors in such a20

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manner that, immediately following any election, at least fifty percent plus 1 (50% + 1) of the directors shallbe members of the Cumberland Presbyterian Church or the Cumberland Presbyterian Church in America.
10.07 Ministry Council.
		
01. The corporation shall elect the fifteen (15) directors of the Ministry Council as provided
		in its charter.
		
02. The corporation shall elect the directors of the Ministry Council in such a manner that		
immediately following any election, there shall be three (3) directors from each synod;		at least six (6) but no more than nine (9) directors who are ordained clergy; and no more		than nine (9) directors of the same gender.
		
03. The Stated Clerk and Moderator shall be designated as Advisory Members to the board		of directors of the Ministry Council. In addition, the corporation shall elect three (3)		Youth Advisory Members who shall be between the ages of 15 - 19 be elected for 1-year		
terms, with eligibility for re-election for one additional term.
10.08 Commission on Presbyterian Federal Chaplaincies. The commission shall consist of
three (3) members elected by the corporation.
ARTICLE 11-COMMITTEES
11.01 General. The corporation shall have the committees provided for in these Bylaws and suchother standing or special committees as the General Assembly may create from time to time. Except asotherwise provided in these Bylaws, the Moderator, in consultation with the Stated Clerk, shall appoint allcommittees.
11.02 Committees of Commissioners and Youth Advisory Delegates. Prior to each General
Assembly, the Moderator, in consultation with the Stated Clerk, shall organize the Commissioners andYouth Advisory Delegates into the following committees: Chaplains/Missions/Pastoral Development,Children’s Home/Historical Foundation, Higher Education, Judiciary, Ministry Council/Communications/
Discipleship, Stewardship/Elected Officers, and Theology and Social Concerns. Each committee shallconsider such matters expected to come before the General Assembly as are referred to it by the StatedClerk. Any denominational organization, the work of which is affected by a matter before a committee,
shall be entitled to address the committee.
11.03 Committee on Nominations.
		
01. The committee shall consist of ten (10) persons elected by the corporation in such a		manner that, immediately following any election, the committee shall have at least one
		minister and one lay person from each synod. It is preferred but not required that no		two members shall be from the same presbytery.
		
02. Approximately one third of the members of the committee shall be elected each year		by the General Assembly and shall serve one term not to exceed three years.
		
03. The committee shall meet not earlier than February 15 each year and shall nominate to		
the General Assembly qualified persons to fill all vacancies to be filled by vote of the		General Assembly, including vacancies on the Committee on Nominations, unless		
another method of nomination is provided in these Bylaws. The report of the		committee shall list the names of nominees, the presbytery if a minister, and the		presbytery and the local congregation if a lay person. The Committee on Nominations
		shall be intentional in nominating persons who represent the global nature of the		
Church.
		
04. Presbyteries and synods and their moderators and stated clerks are requested to assist		the Committee on Nominations by recommending persons for any position by providing		
the name and qualifications of the potential nominees to the Stated Clerk no later than		
February 1 on a form to be provided by the Stated Clerk. Nominations from the		floor shall also be in order.
		05. No person shall be nominated for election by the General Assembly unless the nominee		
has within the past year given his or her consent to the nomination.
11.04 Joint Committee on Amendments. The Judiciary Committee shall appoint as many as fiveof its members to act in committee with an equal number of members of the Judiciary Committee of the
Cumberland Presbyterian Church in America. Upon the request of the General Assembly of the Cumberland
Presbyterian Church or the General Assembly of the Cumberland Presbyterian Church in America, thisJoint Committee shall prepare for the consideration of both general assemblies proposed amendments to
the Confession of Faith, Catechism, Constitution, Rules of Discipline, Directory for Worship, and Rules ofOrder.
11.05 Judiciary Committee.
		
01. The committee shall consist of nine (9) persons elected by the corporation in such a		manner that, immediately following any election, the committee shall have at least2023

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four members (4) who are ordained ministers and at least three (3) members who are		licensed attorneys-at-law. The Stated Clerk shall be staff liaison to the committee,
		attending its meetings and providing resources and counsel.
		
02. The committee shall meet at least annually upon the call of its chairperson or the Stated		
Clerk.
		
03. The committee shall provide advice and counsel to the Stated Clerk. Upon the written		
request of any judicatory or denominational entity made to the chairperson or Stated		
Clerk, the committee shall render an advisory opinion on matters of church law or		procedure. The chairperson shall secure the views of all members of the committee		
and write the advisory opinion based on the majority view of the members. The		
committee shall not render legal opinions on matters of civil law nor otherwise engage
		in the practice of law.
		
04. At least one member of the committee shall attend each meeting of the General		Assembly to advise with its officers and Commissioners on matters of church law or		procedure. At the Moderator’s request a member of the committee shall be available		to advise the Moderator during the business sessions of the General Assembly.
		05. The committee shall be a commission within the meaning of section 2.5 of the Rules
		of Discipline to hear and determine appeals from synods.
		
06. The committee shall have oversight of and responsibility for ecclesiastical decisions
		
made by a body acting in the place of a presbytery with respect to mission work		and mission fields. The oversight and responsibility exercised by the committee shall		
be the same as that exercised by a synod with respect to a presbytery under its care,		specifically Constitution 8.5, a, b, and c
11.06 Our United Outreach Committee.
		
01. The committee shall consist of five (5) persons elected by the corporation in such a		manner that, immediately following any election, the committee shall have one person		from each synod. Seven (7) additional members will include a member of the Ministry		Council, a member of the Corporate Board, a member of the Board of Stewardship,		Foundation and Benefits, a member of the Board of Trustees of the Historical		Foundation, and a Cumberland Presbyterian member of the Boards of Trustees of		
Bethel University, the Cumberland Presbyterian Children’s Home, and Memphis
		
Theological Seminary. The executives of the above named denominational entities		
shall serve as non-voting, Resource/Advocacy members. In addition, the corporation
		
shall elect three (3) Youth Advisory members who shall be between the ages of 15-19
		and be elected for one (1) year terms, with eligibility for re-election for one additional
		
term.
		
02. The Office of the General Assembly will be responsible for the expenses of the		representative of each synod. The represented denominational entities will be		responsible for the expenses of their representatives and executives.
11.07 Place of Meeting. The committee shall consist of the Moderator and the Stated Clerk.
11.08 Program Committee. The committee shall consist of the Moderator, Stated Clerk, Directorof Ministries, Assistant to the Stated Clerk who serves as secretary, the pastor of the host church, and one
representative designated by each of the following: Bethel University, Board of Stewardship, Foundation,
and Benefits, Cumberland Youth and Family Services, Historical Foundation, Memphis TheologicalSeminary, and the Ministry Council. The committee will begin planning for two years prior to the meetingof a particular General Assembly.
11.09 Unified Committee on Theology and Social Concerns. The committee shall consist ofeight (8) members elected by the corporation, the Stated Clerk, and the President of Memphis TheologicalSeminary. At least one member of the committee other than the Seminary’s president shall be a Cumberland
Presbyterian member of the faculty of Memphis Theological Seminary.
ARTICLE 12-INDEMNIFICATION
12.01 Indemnification. The corporation shall indemnify any director, officer or employee who
is, or is threatened to be, made a party to a completed, pending, or threatened action or proceeding fromany liability arising from the director’s, officer’s or employee’s official capacity with the corporation. This
indemnification shall extend to the personal representation of a deceased person if the person would beentitled to indemnification under these Bylaws if living.
12.02 Costs and Expenses Covered by Indemnification. Indemnification provided under these
Bylaws shall extend to the payment of a judgment, settlement, penalty, or fine, as well as attorney’s fees,
court costs, and other reasonable and necessary expenses incurred by the director or officer with respect tothe action or proceeding.
12.03 Limitation on Indemnification. No indemnification shall be made to or on behalf of any

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person if a judgment or other final adjudication adverse to that person establishes his or her liability:		
01. for any breach of the duty of loyalty to the corporation;
		
02. for acts or omissions not in good faith or which involve intentional misconduct or a		knowing violation of law; or		
03. for any distribution of the assets of the corporation which is unlawful under Tennessee
		law.
ARTICLE 13-TRUSTEE FOR THE CORPORATION
13.01 Trustee. The Board of Stewardship, Foundation and Benefits of the Cumberland Presbyterian
Church, a nonprofit corporation existing under the laws of the state of Tennessee, holds certain real property
and other assets of the Church as trustee for the use and benefit of the Church. The Board of Stewardshipmay continue to hold such real property and other assets, but after the adoption of these Bylaws, it shall holdthose assets as trustee for the use and benefit of the Cumberland Presbyterian Church General Assembly
Corporation.
13.02 Other Assets. Other, additional property may from time to time be conveyed to the Boardof Stewardship to be held by it as trustee for the corporation. All assets held by the Board of Stewardshipas trustee for the corporation shall be held at the pleasure and direction of the General Assembly.
ARTICLE 14-PARLIAMENTARY AUTHORITY
14.01 Designation. The parliamentary authority of the corporation in all meetings shall be thelatest revised edition of the Rules of Order as set out in the Confession of Faith and Government of the
Cumberland Presbyterian Church. In matters not provided for in the Rules of Order, the parliamentary
authority shall be Robert’s Rules of Order, latest revised edition.
14.02 Standing Rules. The following shall be Standing Rules for meetings of the General Assemblyand may be suspended as provided in the parlimentary authority. (see Rules of Order 8.34c)
Standing Rules
1. Unless otherwise determined by the General Assembly or by the Stated Clerk in the event of an
emergency, the annual General Assembly shall meet on the third or fourth Monday of June at two o’clockin the afternoon to organize, elect a moderator and transact business, and shall close on Thursday or Fridayof the same week.
2. Reports of all standing and special committees shall be considered in the order established by theModerator in consultation with the Stated Clerk. Committee reports may be presented orally or in writing
provided to all Commissioners and youth advisory delegates. Those presenting committee reports shallhave the opportunity to make remarks and give explanation, such presentations not to exceed ten minutes
unless time is extended by two-thirds vote taken without debate. All committee recommendations shall be
submitted in writing.
3. All materials from denominational entities for consideration or action by a General Assembly
shall be submitted to the Stated Clerk at least thirty (30) days before the meeting of General Assembly.
4. Resolutions and memorials proposed for adoption by individual commissioners rather thandenominational entities or judicatories of the Cumberland Presbyterian Church shall be introduced no later
than the close of business on the second day of a meeting of General Assembly, and, when introduced, shallbe referred by the Moderator, in counsel with the Stated Clerk, to the appropriate committee or committees
for report and recommendations to the Assembly.
ARTICLE 15-REPORTS AND AUDITS
15.01 Congregational Reports. Annually by December 1, the Stated Clerk shall send to session
clerks statistical forms for reporting congregational data. Session clerks shall mail the completed forms
to presbytery clerks by February 1. The presbytery clerk shall mail the composite statistical report for all
congregations of a presbytery to the Stated Clerk by February 10.
15.02 Institutional Reports. In order to be considered for inclusion in the General Assembly
budget, all denominational entities shall deliver to the Stated Clerk an annual report including a concise
description of the organization’s work during the previous year and a line item budget for the forthcoming
year. Financial reports should be condensed as much as possible while conveying all essential informationon the organization’s operations. All denominational entities except academic institutions on a fiscal year
are requested to maintain their books on a calendar year.
15.03 Reporting Schedule. An electronic copy and two written copies of the annual report signedby two officers of the organization shall be delivered to the Stated Clerk by March 15 each year. Organizations requesting funds from Our United Outreach shall submit multi-year program budgets to the Our
United Outreach Committee.

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15.04 Audits. Organizations and operations included in the General Assembly budget shall be
audited annually by a certified public accountant. Copies of the auditor’s report, including any recommendations for changes in the procedures relating to internal financial controls, shall be delivered to the StatedClerk. Organizations with total receipts of $100,000 or less are not required to have an audit but shall submit their books and financial statements to the Stated Clerk annually.
15.05 Bonds. Each organization or person whose financial records are required to be audited shallhave a fidelity bond in an amount adequate to protect all funds held by the organization or person.
ARTICLE 16-AMENDMENTS
16.01 Manner of Amendment. Except as provided below, these Bylaws may be amended orrepealed only by the affirmative vote of two-thirds of the votes cast in a duly constituted meeting of theGeneral Assembly. No portion of the Bylaws may be amended or repealed by the Board of Directors. Fair
and reasonable notice of any proposed amendment shall be provided as required by state law.
16.02 Extraordinary Actions. In order to be effective the following actions must be approvedby (1) the affirmative vote of two consecutive General Assemblies, or (2) a ninety percent (90%) vote of asingle General Assembly.
		
01. Terminating the existence of a denominational entity named in Bylaw 10.01
		
02. Creating a new denominational entity other than a temporary committee or task force.
		
03. Decreasing the Our United Outreach budget allocation to a denominational entity by		more than 40% of the amount distributed to it during the previous calendar year; or		04. Taking any other actions which would cause a drastic change in the mission or structure		of the Cumberland Presbyterian Church.

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MEMORIAL ROLL OF MINISTERS
IN MEMORY OF
MINISTERS LOST BY DEATH
NAME............................................PRESBYTERY.......................AGE.................... DATE
Axton, Durant (Peck)......................................North Central..............................64..........................04/11/23
Barry, James....................................................Tennessee-Georgia....................................................06/14/22
Baugh, Roosevelt............................................Red River....................................85..........................02/19/22
Boggs, Robert.................................................Cumberland.................................81..........................03/13/22
Burrow, Vernon...............................................Murfreesboro...............................90..........................02/07/22
Cinco, Carlos...................................................Nashville.....................................60..........................02/15/22
Collins, Paul....................................................del Cristo.....................................86..........................02/23/23
Freund, Henry.................................................del Cristo.....................................90..........................05/29/22
Gillis, Aubrey Thomas....................................Robert Donnell............................59..........................03/13/22
Hannah, Hugh.................................................Trinity .......................................68..........................05/01/22
Minton, Grant..................................................Cumberland.................................71..........................11/02/22
Morgan, Richard.............................................Nashville.....................................54..........................11/06/22
Morrow, Charles.............................................Grace .......................................88..........................09/29/22
Phillips, Ken....................................................East Tennessee............................86..........................08/16/22
Prosser, Forest.................................................Tennessee-Georgia......................85..........................10/17/22
Rudolph, Allie.................................................Covenant.....................................98..........................04/27/23
Salisbury, Rebecca..........................................Murfreesboro...............................76..........................01/04/22
Schultz, Donald...............................................Grace .......................................91..........................03/24/23
Thomas, Donald F...........................................Midsouth ....................................69..........................11/11/22
Trotter, Wendell...............................................Columbia.....................................87..........................06/29/22
Truax, Robert..................................................Midsouth.....................................70..........................12/00/22
Tyus, Dwayne.................................................Nashville.....................................74..........................12/26/22
Underwood, Jerrell, Sr....................................Cumberland.................................85..........................04/11/22

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LIVING GENERAL ASSEMBLY MODERATORS
2022—REV. MIKE WILKINSON, 6900 Nubbin Ridge Drive, Knoxville, TN 37919
2021—REV. DUAWN MEARNS, 311 Chickasaw Drive, Ada, OK 74820
2020—REV. SHELIA O’MARA, PO Box 170, Gadsden, TN 38337
2019—REV. SHELIA O’MARA, PO Box 170, Gadsden, TN 38337
2018—REV. DANIEL J. EARHEART-BROWN, 475 N Highland Street Apt 9L,
		Memphis, TN 38122
2017—REV. DAVID LANCASTER, 25 Hazel Circle, McKenzie, TN 38201
2015—REV. MICHELE GENTRY, Urb San Jorge casa 28, Km 8 via a La Tebaida
		 Armenia, Quindio, COLOMBIA, SA
2014—REV. LISA HALL ANDERSON, 1790 Faxon Avenue, Memphis, TN 38112
2012—REV. ROBERT D. RUSH, 12935 Quail Park Drive, Cypress, TX 77429
2011—REV. DON M. TABOR, 9611 Mitchell Place, Brentwood, TN 37027
2009—ELDER SAM SUDDARTH, 206 Ha Le Koa Court, Smyrna, TN 37167
2007—REV. FRANK WARD, 46 Henderson Cove, Atoka, TN 38004
2006—REV. DONALD HUBBARD, 2128 Campbell Station Road, Knoxville, TN 37932
2005—REV. LINDA H. GLENN, 49 Mason Road, Threeway, TN 38343
2004—REV. EDWARD G. SIMS, 1176 Warfield Boulevard #410, Clarksville, TN 37043
2003—REV. CHARLES MCCASKEY, 679 Canter Lane, Cookeville, TN 38501
1999—ELDER GWENDOLYN G. RODDYE, 3728 Wittenham Drive, Knoxville, TN 37921
1998—REV. MASAHARU ASAYAMA, 3-15-9 Higashi, Kunitachi-shi, Tokyo, JAPAN
1996—REV. MERLYN A. ALEXANDER, 80 N. Hampton Lane, Jackson, TN 38305
1990—REV. THOMAS D. CAMPBELL, 7437 Old Clinton Pike, Powell, TN 37849

IN MEMORY OF:
Moderator of the183rd General Assembly
REV. FOREST PROSSER
Died October 17, 2022
Moderator of the186th General Assembly
REV. DWAYNE TYUS
Died December 26, 2022

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MINUTES OF THE GENERAL ASSEMBLY

GENERAL ASSEMBLY OFFICERS
MODERATOR
THE REVEREND MITCH BOULTON
80 Topsy Lane
Savannah, TN 38372
steelermitch@gmail.com(731)487-2318
VICE MODERATOR
THE REVEREND JUDY MADDEN
100 SW Brushy Mound Road
Burleson, TX 76028
judym@pathway.church(817)266-7643
STATED CLERK AND TREASURER
THE REVEREND MICHAEL SHARPE
8207 Traditional Place
Cordova, TN 38016(901)276-4572
FAX (901)272-3913
msharpe@cumberland.org
ENGROSSING CLERKTHE REVEREND LISA SCOTT
8157 North Lawn Avenue
Kansas City, MO 64119(816)548-9438
lascott1979@att.net
THE BOARD OF DIRECTORS OF THE
GENERAL ASSEMBLY CORPORATION(Members whose terms expire in 2024)(3)MS. CALOTTA EDSELL, PO Box 172103, Memphis, TN 38187
cedsell@hotmail.com(3)REV. NORLAN SCRUDDER, 1514 Irene Lane, Fort Gibson, OK 74434
ndscrudder@gmail.com(Members whose terms expire in 2025)(2)REV. RICKEY PAGE, 1369 Black River Drive, Mt Pleasant, SC 29466
rickey.page59@gmail.com(1)MS. FELICIA WALKUP, 179 Mary Anne Lane, Manchester, TN 37355
fbwalkup@gmail.com(Members whose terms expire in 2026)(1)REV. MELISSA MALINOSKI, 9087 Fenmore Cove, Cordova, TN 38016
melissalmalinoski@gmail.com(1)MR MICKEY SHELL, 2143 Grinder Field-Ladd Road, Pine Bluff, AR 71601
mkshell@earthlink.net*Ecumenical Partners+Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCHMINISTRY COUNCIL(Members whose terms expire in 2024)(3)REV. KENNY BUTCHER, 403 Kalye Court, Mt Juliet, TN 37122
butcherkenny@yahoo.com(2)MS. AMY CRESSWELL, 1822 Glen Oaks Lane, Dyersburg, TN 38024
amymcresswell@gmail.com(3)REV. PHILLIP LAYNE, 10699 Griffith Highway, Whitwell, TN 37397(3)MS. VICTORY MOORE, 17388 Chandlerville Road, Virginia, IL 62691(2)MS. MELINDA REAMS, 10 W Azalea Lane, Russellville, AR 72802(Members whose terms expire in 2025)(3)MS. CARLA BELLIS, 19264 Law 2170, Aurora, MO 65605
carlajbellis@gmail.com(2)MS. DEBBIE HAYES, 69 Cactus Drive, Benton, KY 42025
dbhayes@hotmail.com(2)MR. TED SHIRAI, 25 Minami Kibogaoka, Asahi-ku, Yokohama, Kanagawa, JAPAN
ted5086@ybb.ne.jp(2)REV. TIM SMITH, 214 Jeffery Drive, Fayetteville, TN 37334
tims38@hotmail.com(3)REV. MIKE WILKINSON, 1504 Clear Brook Drive, Knoxville, TN 37922
pastormike@kfcpc.comcastbiz.net(Members whose terms expire in 2026)(2)REV. DEREK JACKS, 341 Shadeswood Drive, Hoover, AL 35226
pastorderek77@gmail.com(2)MS. LORA ROGERS-KERNER, 2951 Cornell Street, Paducah, KY 42003
lkerner@bellsouth.net(2)ANGELICA POVEDA, (address on file in the GA office)apoveda10@gmail.com(1)REV. SANDRA SHEPHERD, 1432 Wexford Downs Lane, Nashville, TN 37211
woolywagon@gmail.com(1)REV. LINDA SNELLING, 240 Dakota Drive, Waxahachie, TX 75167
lsnelling50@gmail.com(Members whose terms expire in 2025)

YOUTH ADVISORY MEMBERS(1)MR. CHRISTOPHER BUTCHER, 403 Kalye Court, Mt Juliet, TN 37122
butcherkenny@yahoo.com(1)MS. SAMANTHA REHM, 924 Cypress Run Drive, Collierville, TN 38017
samantharehm04@gmail.com(1)MS. AVERY STENCE, 1 Esther Road, Fairfield, IL 62837
stenceav@fchsmules.com
ADVISORY MEMBERS
REV. MITCH BOULTON, 80 Topsy Lane, Savannah, TN 38372
REV. MICHAEL SHARPE, 8207 Traditional Place, Cordova, TN 38016

GENERAL ASSEMBLY BOARD OF:
I. TRUSTEES OF BETHEL UNIVERSITY(Members whose terms expire in 2023)(2)DR. NANCY BEAN, 1035 Stonewall Street N, McKenzie, TN 38201(1) *JUDGE BEN CANTRELL, 1485A Woodmont Boulevard, Nashville, TN 37215*Ecumenical Partners+Cumberland Presbyterian Church in America

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MINUTES OF THE GENERAL ASSEMBLY(1)*MRS. PATRICIA (PATTY) KAHLDEN, PO Box 909, Caldwell, TX 77836(3)MR. KENNETH (KEN) QUINTON, 2912 Waller Omer Road, Sturgis, KY 42459(1)+DR. BERNICE C. RICHARDSON, 5902 Fortune Drive NE, Huntsville, AL 35811(2)MR. TOMMY SURBER, 825 Hico Road, McKenzie, TN 38201(Members whose terms expire in 2024)(1)*MS. LISA R. COLE, 4329 Estes Road, Nashville, TN 37215(1)*MR. CHESTER (CHET) DICKSON, 24 West Rivercrest Drive, Houston, TX 77042(1)MS. GLENDA FOREMAN, 8737 Stonebriar Lane, Fort Worth, TX 76123(2)*MR. CLINTON FOX, 1820 South Boulevard, Houston, TX 77098(1)REV. JAMES (DREW) GRAY, 107 Summers Lane, Kevil, KY 42053(2)MS. LINDA C. INGRAM, 203 Ballard Lane, Sparta, TN 38583(3)*DR. E. RAY MORRIS, PO Box 924628, Norcross, GA 30010(2)REV. ROBERT TRUITT, 1238 Old Eastside Road, Burns, TN 37029(1)REV. LEONARD E. TURNER, JR., 12651 Wagon Wheel Circle, Knoxville, TN 37934(Members whose terms expire in 2025)(2)*MR. SCOTT ALLEN, 15 Pamela Lane, Crossville, TN 38558(1)+MR. LEWIS LEON COLE, 22200 W Eleven Mile Road #3286, Southfield, MI 48037(1)REV. SAMANTHA HASSELL, 2163 Indian Trace, Dyersburg, TN 38024(2)MS. VICKI H. HOOVER, 200 N Poplar Street, Paris, TN 38242(2)MR. WILLIAM (TERRY) HOWELL, 205 Como Street, McKenzie, TN 38201(1)MRS. DEWANA LATIMER, 193 Moses Drive, Jackson, TN 38305(3)*DR. BROCK MARTIN, 419 Browning Avenue, Huntingdon, TN 38344(2)*MR. KEITH PRIESTLEY, 780 Old McKenzie Road, McKenzie, TN 38201(1)*MR. DAMIAN A. PROBSTFIELD, 2740 N Mayfair Avenue, Springfield, MO 65803(2)+ELDER CRAIG A. WHITE, 240 Waters Edge Lane, Madison, AL 35758
II. TRUSTEES OF CUMBERLAND YOUTH & FAMILY SERVICES(formerly known as Cumberland Presbyterian Children’s Home)(Members whose terms expire in 2023)(2)MR. PETE CARTER, 306 Jackson Hills Drive, Maryville, TN 37804(Members whose terms expire in 2024)(1)MS. CONI CAUDLE, 1211 Bell Road #264 Antioch, TN 37013(1)REV. JENNIFER HAYES, 801 7th Avenue, Fort Worth, TX 76104(2)BRIAN MARTIN, 614 CR 4608, Troup, TX 75789(1)REV. THOMAS SPENCE, PO Box 802 Burns Flat, OK 73624(1)MS. LERITA TRAYLOR, 216 Apache Trail Alvarado, TX 76009(2)MRS. GUIN TYUS, 903 W Hickory Boulevard, Madison, TN 37115(Members whose terms expire in 2025)(1)MR. DAVID DEAN, 7515 Farm to Market 1793, Karnack, TX 75661(1)*MS. REBECCA JACKSON, 3349 Ashcroft Lane, Denton, TX 76207(1)REV. STEVE LOUDER, 98 Gallant Court, Clarksville, TN 37043(1)*MR. ERIC SIMMONS, 1616 Villa Court, Corinth, TX 76210(2)*MR. MATTHEW WHITTEN, 3909 Fawn Drive, Denton, TX 76208
III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2024)(3)REV. LISA OLIVER, 110 Allen Drive, Hendersonville, TN 37075(2)MS. KELLY SHANTON, 3932 W Beaver Creek Drive, Powell, TN 37849(Members whose terms expire in 2025)(3)MS. ROBIN MCCASKEY HUGHES, 1205 Olde Bridge Road, Edmond, OK 73034(3)MS. ASHLEY LINDSEY, 403 College Street, Smiths Grove, KY 42171(3)+WILLIE LYNK, 932 Valley Square Road, Morganfield, KY 42437*Ecumenical Partners+Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCH(2)MS. MARTHA JO MIMS, 3011 Wolfe Road, Columbus, MS 39705(1)+REV. ANNETT PULLOM, 1313 35th Street W, Birmingham, AL 35218(Members whose terms expire in 2026)(1)+ELDER EDNA BARNETT, 7 Breezewood Cove, Jackson, TN 38305(3)+REV. JOE HOWARD, III, 2903 Al Lipscomb Way, Dallas, TX 75215(2)MS. CATHY LITTLEFIELD, PO Box 125, Booneville, AR 72927(1)+REV. DOROTHY TILLER, 6541 Willow Springs Boulevard NW, Huntsville, AL 35806
IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2024)(2)REV. DANIEL BARKLEY, 2732 Rexford Street, Hokes Bluff, AL 35903(1)*MR. TYRONE BURROUGHS, 3380 Pearson Road, Memphis, TN 38118(2)REV. GLORIA VILLA DIAZ, 2425 Holly Hall Street B42, Houston, TX 77054(1)MS. DIANE DICKSON, 24 W Rivercrest Drive, Houston, TX 77042(2)REV. YOONG KIM, 225 Bayswater Drive, Suwanee, GA 30024(2)REV. RIAN PUCKETT, 55 Ham Street, Batesville, AR 72501(Members whose terms expire in 2025)(2)MR. GREG ALLEN, 1138 Balbade Drive, Nashville, TN 37215(2)REV. JILL CARR, 6301 Riverglen Road, Ozark, MO 65721(3)*REV. LARRY HILLIARD, 102 Johnson Street, Waveland, MS 39576(2)*MS. LISANNE MARSHALL, 325 Meadow Grove Lane, Memphis, TN 38120(2)*REV. KEITH NORMAN, 2835 Broad Avenue, Memphis, TN 38112(2)*REV. DEBORAH SMITH, 584 E McLemore Avenue, Memphis, TN 38106(Members whose terms expire in 2026)(3)REV. WES JOHNSON, 6222 Crestmoore Lane, Sachse, TX 75048(3)+MS. VANESSA K. MIDGETT, 118 Thunderbird Drive, Huntsville, AL 35749(3)REV. JASON MIKEL, 410 Ramblewood Lane, Nolensville, TN 37135(3)*REV. JIMMY MOSBY, PO Box 45843, Little Rock, AR 72214(1)REV. PERRYN RICE, 2122 Auburn Drive, Richardson, TX 75081(3)REV. KIP RUSH, 516 Franklin Road, Brentwood, TN 37027
V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2024)(1)MS. PHYLLIS JOHNSTON, 2708 Pinto Trail, Edmond, OK 73012(2)MS. DEBBIE SHANKS, 3997 N 100th Street, Casey, IL 62420(2)MR. JAMES SHANNON, 2307 Littlemore Drive, Cordova, TN 38016(Members whose terms expire in 2025)(3)REV. KEN BYFORD, 23716 Highway 9 N, Piedmont, AL 36272(1)MR. RICK GAMBLE, 2430 Mt View Road, Manchester, TN 37355(1)MR. BOBBY HALEY, 575 Haley Road, Watertown, TN 37184(2)MRS. MARY JO RAY, 16 Nottingham Lane, Columbus, MS 39705(Members whose terms expire in 2026)(1)MS. JENNIFER BYRD, 3810 Lake Road, Woodlawn, TN 37191(1)REV. ISAAC GRAY, 512 Ed Taft Drive, Smithville, TN 37166(1)MR. STUART KNOLL, 20019 Oak Cave, San Antonio, TX 78259(2)MR. JOHN KOELZ, 4498 S Carothers, Franklin, TN 37064(3)REV. GARY TUBB, 1266 Bible Crossing Road, Winchester, TN 37398*Ecumenical Partners+Cumberland Presbyterian Church in America

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GENERAL ASSEMBLY COMMISSIONS
I. COMMISSION ON FEDERAL CHAPLAINCIES(formerly known as MILITARY CHAPLAINS AND PERSONNEL)(1) Term Expires in 2024–REV. GARRETT BURNS, 387 Forrest Avenue, McKenzie,
TN 35803(1) Term Expires in 2025–REV. JASON CHAMBERS, 192 Dugger Road, Beebe,
AR 72012(2) Term Expires in 2026–MR. TOMMY CRAIG, 8958 Carriage Creek Road, Arlington,
TN 38002
These three persons and the Stated Clerk represent the denomination as members of the PresbyterianCouncil for Chaplains and Military Personnel, 4125 Nebraska Avenue NW, Washington, DC 20016

GENERAL ASSEMBLY COMMITTEES
I. JUDICIARY(Members whose terms expire in 2024)(2)REV. JIM RATLIFF, 13 Hernando Drive, Cherokee Village, AR 72529
kudzu8161@yahoo.com(1)MS. KIMBERLY SILVUS, 1128 Madison Street, Clarksville, TN 37040
kgsilvus@gmail.com(3)MR. BILL TALLY, 907 Tipperary Drive, Scottsboro, AL 35768
wtally@scottsboro.org(Members whose terms expire in 2025)(3)MS. RACHEL MOSES, 1138 Blaine Avenue, Cookeville, TN 38501
coachrach@aol.com(3)REV. JAN OVERTON, 3320 Pipe Line Road, Birmingham, AL 35243
jan@crestlinechurch.org(2)REV. ROGER REID, 637 Colburn Drive, Lewisburg, TN 37091
drrtr@yahoo.com(Members whose terms expire in 2026)(1)REV. COREY CUMMINGS, 399 Laneview Concord Road, Trenton, TN 38382
cummings.corey@gmail.com(1)MR. DANIEL HEADY, 2564 State Route 132 W, Dixon, KY 42409
danielheady@kycourts.net(1)REV. ALAN MEINZER, 780 Barren Fork Road, Mt Pleasant, AR 72561
logicunseen@gmail.com
II. JOINT COMMITTEE ON AMENDMENTS
The committee consists of five members of the Judiciary Committee of the Cumberland Presbyterian
Church in America and the Cumberland Presbyterian Church.
III. NOMINATING(Members whose terms expire in 2024)(1)MS. CINDY ARNOLD, 1175 Watertank Road, Winchester, TN 37398
cindyarnold9@gmail.com(1)REV. NEAL WILKINSON, 296 Sunset Drive, Lebanon, MO 65536
nwilkinson@whiteoakpond.org(Members whose terms expire in 2025)(1)REV. JIMMY BYRD, 3810 Lake Road, Woodlawn, TN 37197
revjimmybyrd@gmail.com*Ecumenical Partners+Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCH(1)MS. BETHANY HOLLINGSWORTH, 108 Rowland Avenue, Bruceton, TN 38317
beth-h@hotmail.com(1)MR. ROY SHANKS, 3997 N 100th Street, Casey, IL 62420
royndebbie@hotmail.com(1)REV. RYAN YOUNG, 1925 Allsboro Road, Cherokee, AL 35616
dennis.ryan.young@gmail.com(Members whose terms expire in 2026)(1)MS. MACKENZIE BROOKS, 628 Rose Street, Rogersville, AL 35652
mackenzie_brooks@outlook.com(1)MR. JOSEPH FURNISH, 25622 Gladiator Lane, San Antonio, TX 78260
joe.f.furnish@gmail.com(1)REV. MARY KATHRYN KIRKPATRICK, 3505 Elmira Drive, Longview, TX 75605
mkkirkpatrick@gmail.com(1)REV. TYLER LINDSAY, 3467 State Route 175 N, Bremen, KY 42325
alindsey87@bethelu.edu
IV. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2024)(1)REV. STEVE LOUDER, 98 Gallant court, Clarksville, TN 37043(2)MS. GWEN RODDYE, 3728 Wittenham Drive, Knoxville, TN 37921(Members whose terms expire in 2025)(2)MR. JON PARSONS, 607 N Franklin, Marshall, MO 65340(Members whose terms expire in 2026)(3)MR. MIKEL DAVIS, 102 Willow Wood Lane, Ovilla, TX 75154(2)REV. EDUARDO MONTOYA, 270 Windsor Drive, Roselle, IL 60172
YOUTH ADVISORY MEMBERS:(1)MS. CATHERINE MONEY, 230 Three Springs Lane, Winchester, TN 37398(2)MS. OLIVIA PRUITT, 113 Maple Tree Drive, Marshfield, MO 65706
V. PLACE OF MEETING
THE STATED CLERK OF THE GENERAL ASSEMBLY
THE MODERATOR OF THE GENERAL ASSEMBLY
VI. UNIFIED COMMITTEE ON THEOLOGY AND SOCIAL CONCERNS(Members whose terms expire in 2024)(2)REV. MITCH BOULTON, 80 Topsy Lane, Savannah, TN 38372
steelermitch@gmail.com(1)+REV. CAROLYN GOINGS, PO Box 246, Dyersburg, TN 38025
carolynsmithgoings@gmail.com(1)+REV. BOBBY HAWKINS, 220 S. Foxwell Street, Providence, KY 42450
hawk49@bellsouth.net(2)REV. MICHAEL QUALLS, 5355 June Cove, Horn Lake, MS 38637
mqualls1@yahoo.com(1)+MR. JAMES REYNOLDS, 128 Heritage Lane, Madison, ALabama 35758
jwreyns@aol.com(1)MR. JOHN TALBOTT, 3370 23rd Street, San Francisco, CA 94110
johnrtalbott@peoples-grid.com*Ecumenical Partners+Cumberland Presbyterian Church in America

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MINUTES OF THE GENERAL ASSEMBLY(Members whose terms expire in 2025)(2)REV. VIRGINIA ESPINOZA, PO Box 132, Boswell, OK 74727
vespinoza@choctawnation.com(1)+REV. ROBERT RICE, 104 Rock Haven Drive, Huntsville, AL 35757
rrice.256@gmail.com(2)REV. TERRA SISCO, 811 W Cheyenne Street, Marlow, OK 73055
terrasisco@hotmail.com(1)+ELDER MARGARETT SMITH, 2536 Quinto Drive, Dallas, TX 75227(2)REV. JO WARREN, 811 Wall Street, Morrilton, AR 72110
jmw364@yahoo.com(Members whose terms expire in 2026)(1)+ELDER MICHAEL COOPER, 4705 Indian Summer Drive, Nashville, TN 37207
michael@getfunded.com(1)+REV. LUCILE HAYES, 272 N Saint Paul Street, Wingo, KY 42088
lucillehayes40@gmail.com(3)REV. LISA SCOTT, 8157 N Lawn Avenue, Kansas City, MO 64119
lascott1979@att.net(2)+REV. RICK WHITE, 1544 Herring Avenue, Waco, TX 76708
rickwaco3@aol.com(1)REV. OMAR YARCE, 360 Wilson Road, LaBelle, FL 33935
yarces@yahoo.com
OTHER DENOMINATIONAL PERSONNEL
REPRESENTATIVES TO:
Caribbean and North American Area Council, World Communion of Reformed Churches:
STATED CLERK MICHAEL SHARPE, 8207 Traditional Place, Cordova, TN 38016(Member whose terms expire in 2026)(3)MS. SHERRY POTEET, PO Box 313, Gilmer, TX 75644
spoteet1@aol.com*Ecumenical Partners+Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCH

33

THE REPORT OF THE MODERATOR
I would again like to thank the 191st General Assembly of the Cumberland Presbyterian Church
for the honor and great privilege of serving as Moderator during this past year. I believed a year ago in
Albuquerque, New Mexico, that this was an honor of which I was unworthy, and now, twelve months later,
I am positive my original impression was correct. Nonetheless, it has been a great year for me personallyas I had the opportunity to attend several denominational board/agency meetings either in person or via
Zoom. I also attended countless presbytery meetings around the USA, including one of our stateside Korean
presbyteries, and even visited our mission work in Guatemala. I also attended one synod meeting and
one regional Cumberland Presbyterian Women’s Ministry meeting. Together, Vice Moderator Joe Butler
and I visited the vast majority of our presbyteries in the United States, including our two newest ones.
I also had the privilege of preaching during chapel at both Memphis Theological Seminary and Bethel
University, two of my alma maters, and a few congregations. The highlight of my travels was witnessing
several people who had experienced the call of God on their lives come under the care of their respective
Presbyterial Committee on the Ministry. I also witnessed four candidates become licentiates, and twolicentiates approved for ordination, and two ministers from other denominations received as licentiates. I
even participated in one of our licentiate’s Ordination Service. While all the presbyteries I visited followed
the same general blueprint to conduct business, no two presbyteries were alike. While differences of
opinions were occasionally expressed, harmony was generally dominate, perhaps because no one wanted to
publically and openly address the “white elephant in the room”, the proposed constitutional amendments,
during the official business. However, during breaks in business several people expressed their concerns tome privately.
Even with the general attitude of harmony I just reflected on, after visiting the Church over that past
year, there is one issue that remains a real threat to divide us, and that is the issue of ordaining ministers
and elders who are practicing members of the LBGTQ+ community. With a set of proposed constitutional
amendments scheduled to come before this year’s General Assembly, as well as past and coming memorials
on this matter, the “hot-button” issue of human sexuality threatens to divide our presbyteries anddenomination. No matter how the vote on the proposed amendments comes out, Cumberland Presbyterians
on the “other side” of the vote will be hurt and disheartened. If the vote is not in favor of the amendments,
some are openly threatening to leave our denomination. Based on informal comments, I believe somepeople and some congregations will leave the Cumberland Presbyterian Church if LBGTO+ people are
not allowed to be ordained or married by Cumberland Presbyterian ministers. If the proposed amendments
are approved by this General Assembly, they will then be sent to our presbyteries around the globe for
ratification. This will lead to perhaps even more heated debate and the desire of some to separate from the
Cumberland Presbyterian Church at large or from their particular presbytery.
Increasingly, it seems, one’s personal position regarding LBGTQ+ issues supersedes any General
Assembly statement of guidance, in favor or in opposition. Therefore, I fear that we are fast reaching thepoint of irreconcilable differences with several Cumberland Presbyterians proclaiming that they will not
accept any decisions/statements/policies/constitutional amendments contrary to their personal convictions.
Irreconcilable differences are not a new experience for us as a denomination; we were born out of
irreconcilable differences with the Presbyterian Church in 1810. A remnant of Cumberland Presbyterians
remained following the partial merger back into the Presbyterian Church, USA, back in 1906. That remnant
had irreconcilable differences with the merger. In addition, the recent attempt of reunification between the
Cumberland Presbyterian Church and the Cumberland Presbyterian Church in America reflects that weare willing to consider significant changes, form a new denomination, new synods, and new presbyteries.
Although irreconcilable differences resulted in the failure of this attempt, it does show that General Assembly
can consider significant structural changes.
I cannot help but wonder if the aftermath of the partial merger back in 1906 would have resulted ina stronger Cumberland Presbyterian Church going forward if one of the General Assemblies leading up to
the merger vote would have taken the time to plan for a separation of congregations based on irreconcilable
differences. The way that the 1906 abrupt separation occurred created a long-lasting atmosphere of hostility
and bitter feelings that hampered the Cumberland Presbyterian Church’s mission and ministry for decades.
This hampering was partially the result of years of litigation and paralysis. I pray that we have learned avaluable lesson from our past. Most of the litigation centered around property ownership issues with theresults varying widely from state to state. Today, the same issues would be even more complicated because
we are now dealing with multiple countries.

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Let me clearly interject here that I love the Cumberland Presbyterian Church and wish nothing
less than God’s best for our denomination, each congregation, all our ministers and candidates, and every
member. I have no desire for anyone or any congregation to separate. Furthermore, I have no plans to leaveor to ask the congregation I serve to do so. Over the past year, I spoke to many of our presbyteries about“Hope for a Broken and Divided Church”. In this sermon, I spoke about how God has used the Cumberland
Presbyterian Church over the years in and through our brokenness. I focused on our hope being in Christ
alone and I still believe that; nonetheless, I understand the pain and reality of irreconcilable differences.
That said, it would be irresponsible for us not to have a conversation about a reality before us, the LBGTO+
issue is not one that gives us a ready opportunity to compromise. When church members reach the pointof having irreconcilable differences with their congregation or our denomination, they have the readyoption of seeking out and joining another congregation. When ministers have irreconcilable differenceswith a congregation, presbytery, or our denomination, they are able to seek to serve elsewhere. However,when a congregation has irreconcilable differences with its presbytery or denomination, its options havehistorically been very limited. There is little guidance from the denomination on how a congregation candisaffiliate from the Cumberland Presbyterian Church. Therefore, with a broken heart, I make the following
recommendation.
RECOMMENDATION 1: That regardless of the outcome of the vote on the proposedconstitutional amendments, the 192nd General Assembly of the Cumberland Presbyterian Church
instruct the Permanent Judiciary Committee to compile all existing steps for a congregation to leave
the Cumberland Presbyterian Church or change presbyterial affiliation or form new presbyteries.
In addition to compiling existing guidelines, the Permanent Judiciary Committee, in cooperation
with a representative of the Ministry Council (the programing arm of the Church, elected by the Council
itself), and a representative of the Board of Stewardship, Foundations and Benefits (responsible forthe management of the Church’s financial resources and benefits to ministers and employees, electedby the Board itself), to develop additional guidance for congregations that in the future may want
to disaffiliate with the Cumberland Presbyterian Church or one of its presbyteries. This guidanceshould also include how to affiliate with another denomination or another presbytery within ourdenomination or simply become independent or form a new union (denomination). The Permanent
Judiciary Committee must present a detailed report to the 193rd General Assembly of the Cumberland
Presbyterian Church.”
I know this recommendation might seem radical, but other mainline denominations that are currently
battling over irreconcilable differences are either developing or have already developed guidelines in aneffort to promote the stability of both factions. Though I pray that we do not have a single congregation orminister leave the Cumberland Presbyterian Church, I feel it irresponsible as a Church that we not approve
this recommendation so that we can embrace our future with clarity and hope.
Respectfully submitted,
Reverend Mike Wilkinson
Moderator of the 191st General Assembly
Learning the Unforced Rhythms of Grace

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THE REPORT OF THE STATED CLERK
I. THE OFFICE OF THE STATED CLERKThe Constitution, the Rules of Discipline, the Rules of Order, and the General Assembly Bylaws(found in the front of the General Assembly Minutes) list the many responsibilities for the person who holds
the position of Stated Clerk, the primary task is to maintain and strengthen a united witness for the Church.
The Stated Clerk shall also generally supervise and control the business affairs of the Corporation, and seethat all directives of the General Assembly are implemented.
The Office of the General Assembly also provides budgeting, accounting, and support services todenominational commissions, committees and task forces that do not have staffing. Additional services andactivities provided through the office of the Stated Clerk this past year include:• Developing and maintaining a web presence for the following General AssemblyCommittees/ Commissions without staff: Nominating Committee, Unified Committee on
Theology and Social Concerns, Commission on Federal Chaplains (formerly Military
Chaplains and Personnel), and the Our United Outreach Committee.
• Creation of spring and fall Denominational News Updates, a compilation of talking points
obtained from each board and entity may be shared at meetings of presbyteries and in othersettings.
Hosting the annual Presbytery and Synod Clerks Conference held at the Center in January.
•• Work on providing a new look to the denominational website which serves as a landing
page for denominational entities. The new look was made possible through a generous
gift from an anonymous donor.
• Responding to various judicial and legal questions affecting local churches, presbyteries
and synods. The Clerk is appreciative for advice provided to this office from both thePermanent Judiciary Committee and from Mr. Jamie Jordan who serves as legal counsel for
the Office of the General Assembly.
The Stated Clerk continues to be grateful to the Church for calling him to serve in this position andappreciates the support of the Church for the Office and for the person who holds this position.

II. STAFF
Mrs. Elizabeth Vaughn serves as the Assistant to the Stated Clerk, a position that requires her tomaintain accurate records of ministers, probationers, congregations, record income and expenses and toauthorize payment of all items in the Office of the General Assembly budget. The Church is fortunate tohave a person with such knowledge, efficiency and dedication to work. The Stated Clerk and the Assistant to
the Stated Clerk are currently the only employees of the Office of the General Assembly.
Reverend Lisa Scott was elected by the 191st General Assembly to fill the position of Engrossing
Clerk. Reverend Scott is to be commended for her workin keeping meticulous minutes, helping committee
chairs and co-chairs in preparing clear and accurate reports, assisting with commissioner orientations, andbeing an instrumental member of the onsite office team during the meetings of General Assembly.

III. ECUMENICAL RELATIONSHIPSThe Cumberland Presbyterian Church has historically been involved in ecumenical relationships.
Through co-operative ministries, federal chaplains (military, veteran hospitals and prison ministries) areendorsed and supported, migrant workers and persons in Appalachia are served, and missionaries are sent
into a variety of countries. Through ecumenical partnerships disaster relief funds are distributed. Throughworking co-operatively church school and camping materials are developed, youth events are sponsored.
The Cumberland Presbyterian witness is more effective through participation with other Christians in theseand various other ministries
A. CUMBERLAND PRESBYTERIAN CHURCH IN AMERICA
The Cumberland Presbyterian Church in America and the Cumberland Presbyterian Church have
one heritage, one Confession of Faith and share in several co-operative relationships and ministries suchas the Historical Foundation, the United Board of Christian Discipleship, youth ministry, and the Unified

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Committee on Theology and Social Concerns. The Cumberland Presbyterian Church in America andthe Cumberland Presbyterian Church also participate with other Reformed bodies in ministry. Althoughworking through partnerships, the witness of the Cumberland Presbyterian Church in America and the
Cumberland Presbyterian Church would be greatly enhanced through a union of the two denominations.
B. WORLD COMMUNION OF REFORMED CHURCHES
Both the Cumberland Presbyterian Church and the Cumberland Presbyterian Church in a America
are members of World Communion of Reformed Churches (WCRC). The WCRC was formed in 2010 bya merger of the World Alliance of Reformed Churches and the Reformed Ecumenical Council. The WCRC
represents approximately eighty million members of two hundred thirty denominations from one hundred
seven countries, including Reformed, Congregationalists, Presbyterian and United Churches. Resources
and updates from the World Communion of Reformed Churches are available on their website: (www.wcrc.ch).
The global headquarters for the WCRC is located in Hanover, Germany.
The WCRC continues the search process for a new general secretary to replace the Reverend
Christopher Ferguson who completed his term of service on August 31, 2021.

IV. THE CORPORATE BOARD AND
CENTER INTERAGENCY TEAM
The responsibilities for the Corporate Board are listed in the General Assembly Bylaws, Article 5,
and meets on an as needed basis.
The Center Interagency Team (CIT) comprised of the Center’s Principle Executive Officers,
continues to be responsible for oversight of the day-to-day maintenance and property needs at the
Denominational Center. Current CIT members include: Mike Sharpe (Office of the General Assembly),
Robert Heflin (Board of Stewardship, Foundation and Benefits), Susan Gore (Historical Foundation), andEdith Old (Ministry Council). The Shared Services budget covers the cost for maintaining the Center
offices and property (see page 111).

V. FOLLOW-UP ACTIONS FROM THE 190TH GENERAL ASSEMBLY
1) Future GA Meeting Models – This year will mark the conclusion of the Women’s Ministry
Convention meeting in conjunction with the meeting of the General Assembly. While the impact that thisprogramming shift may have on future attendance during GA week is uncertain at this time, the Stated Clerk
is exploring best practices and cost effectiveness for changes to the GA meeting model (e.g. frequency andlength of meetings and venue settings).
2) Denominational Visioning Process – The 190th GA tasked the Ministry Council, GA Office,
Board of Stewardship and the Historical Foundation (and other relevant entities) to develop a strategic plan,that includes a missions statement, vision stated and guiding principles and goals for the CPC and reportback to the 192nd GA. – excerpt from GA Moderator’s report to the 190th General Assembly.
A planning team comprised of representatives from the GA Corporate Board, Ministry Council,
Historical Foundation and the Board of Stewardship, Foundation and Benefits. The committee agreed toutilize an outside strategic planning facilitator for assistance and expertise to complete its task.
The proposed Vision of Ministry and Action Strategy (see Appendix A) reflects the information
gathered from the survey this past year. The intent of a common vision and prioritized outcomes is to
involve congregations, presbyteries and all denominational boards and entities in the implementation of the
proposed vision and strategy plan. A common vision and shared outcomes will enable the denomination to
become more focused on the church’s planning and maximize our resources, coordinate board/entity efforts
in implementation, and help presbyteries and congregations identify their roles in achieving the strategies
and outcomes.
RECOMMENDATION 1: That the 192nd General Assembly adopt the proposed Vision of
Ministry and Strategy Action Plan for the Cumberland Presbyterian Church.

VI. COMMUNICATIONSThe Office of the General Assembly received memorials from the following Presbyteries: Arkansas,
Cornerstone, and Cauca Valley (see pages 135-138 of the Preliminary Minutes) and those have been referredto the appropriate General Assembly select committees for consideration.

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The Office of the General Assembly also received a communication from Japan Presbytery regarding
the Constitutional Amendments that were referred to the Joint Committee on Amendments by the 191st
General Assembly, and are included as information only on page 41 (Appendix A).

VII. ENDORSEMENTS FOR MODERATORThe Reverend Mitch Boulton, Cornerstone Presbytery and the Reverend Judy Madden, Red River
Presbytery have been endorsed for Moderator of the 192nd General Assembly.

VIII. REVIEW OF COVENANT RELATIONSHIPSThe Covenant Relationships currently in place with both Bethel University and the Cumberland
Presbyterian Children’s Home requires a review of those relationships at least every five years. The reviewof the covenantal agreements with both institutions has been delayed until this fall, in order to be inclusiveof any new Vision and Action Strategy for the denomination that may be adopted by the 192nd General
Assembly.

IX. MINUTES OF THE GENERAL ASSEMBLY
The Office of the General Assembly continues to make the minutes of the General Assembly
available on a flash drive, and mailing them to persons requesting them. The resource center also prints
and sells a few printed copies of the General Assembly Minutes each year. For information contact Cindy
Martin, cmartin@cumberland.org. It is permissible to download and print a copy of the minutes from thewebsite (www.cumberland.org/gao).

X. STATISTICAL INFORMATION
The annual congregational report forms are sent to the session clerk on December 1, and due inthe office of the Stated Clerk of the Presbytery on February 1, and all reports are to be in the Office of theGeneral Assembly by February 10.
In 2022, one hundred and ninety-nine (199) congregations failed to report, and overall statistics
have been negatively impacted due to the global COVID Pandemic. The statistics for a non-reporting
congregation may be several years old, but it is the latest information available, thus overall statistics may
not be accurate. The General Assembly Office has shortened and simplified the reporting process in recent
years. Efforts also continue to further simplify online reporting for those able to utilize the technology. Hardcopies of the report forms will still be made available for those congregations who do not have access to theInternet.
The 178th and 179th General Assembly directed “that each presbytery request that its Boardof Missions or similar agency, as they minister to the needs of the churches within their presbyteries,
remind the churches that it is important that they submit annual reports which are part of our history andoffer assistance when needed in preparation of these reports.” If a congregation fails to receive a report, aduplicate form can be requested from the Office of the General Assembly or one may be printed from theweb site (www.cumberland.org/gao), and going to the section on congregational reports.
Compiled statistical information is available in the annual Yearbook that is available online (www.
cumberland.org/gao) or in print format, available through Cumberland Resource Distribution – resources@
cumberland.org (901-276-4581).

XI. GA BYLAW CHANGES
Since the Women’s Ministry Convention will no longer be meeting in conjunction with the meetingof the General Assembly, the following changes to the General Assembly Bylaws are recommended:
RECOMMENDATION 2: That GA Bylaw 11.07 be amended to read:
11.07 Place of Meeting. The committee shall consist of the Moderator and the Stated Clerk.

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RECOMMENDATION 3: That GA Bylaw 11.08 be amended to read:
11.08 Program Committee. The committee shall consist of the Moderator, Stated Clerk,
Director of Ministries, Assistant to the Stated Clerk who serves as secretary, the pastor of thehost church, and one representative designated by each of the following: Bethel University, Boardof Stewardship, Foundation, and Benefits, Cumberland Youth and Family Services, HistoricalFoundation, Memphis Theological Seminary, and the Ministry Council. The committee will begin
planning for two years prior to the meeting of a particular General Assembly.

XII. CHURCH CALENDAR 2023-2024
The 182nd General Assembly, directed the Office of the General Assembly to be responsible forreporting the “Church Calendar” to the General Assembly for adoption. Listed below are the dates received
from the Boards and Agencies of the denomination.
RECOMMENDATION 4: That the 192nd General Assembly approve the following dates forthe 2023-2024 Church Calendar:
CHURCH CALENDAR 2023-2024
July-2023
2-7		
7-8		
8		
8-22		
10		
10-14		
15		
20		
27		

CPYC at Bethel University
CPYC 100-Year Celebration at Bethel University
Program of Alternate Studies Graduation, 1st CP Church, McKenzie, Tennessee
PAS Summer Extension School, Bethel University
Summer Session - 2nd term begins Bethel University
D.Min. Residency Memphis Theological SeminaryChildren’s Fest at Bethel University
CP Reflections, Ministry Council Facebook Page
CP Reflections Roundtable Discussion, Ministry Council Facebook Page

August-2023
1-Sept 30
5		
14		
20		
21		

Christian Education Season
Bethel University Commencement
Bethel University Fall Semester Begins
Seminary/PAS Sunday
MTS Fall Semester Begins

September-2023
10		
Senior Adult Sunday17		
Christian Service Recognition Sunday
October-2023
		
Church Paper Month		Clergy Appreciation Month		Domestic Violence Awareness Month
1		
Worldwide Communion Sunday8		
Pastor Appreciation Sunday
10		
A Day at the Park
22		
Native American Sunday
November-2023
		Any Sunday Loaves and Fishes Program1		
All Saints Day
3		
World Community Day (Church Women United)
Bethel University Sunday5		
5		
Stewardship Sunday12		
Day of Prayer for People with Aids and Other Life-Threatening Illnesses
19		
Bible Sunday		
Loaves and Fishes Offering

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December-2023
		Any Sunday Gift to the King Offering2		
Bethel University Commencement
3-Dec 24
Advent in Church and Home23		
Gift to the King Offering
24		
Christmas Eve
25		
Christmas Day
January-2024
6		 Epiphany
7		
Human Trafficking Awareness Day
8-9		
Stated Clerks’ Conference
8		
BU Spring Semester Begins
15		
Deadline for receipt of 2023 Our United Outreach Contributions
21		
Family Sunday
22		
MTS Classes Begin
February-2024
		Black History Month1		
Annual congregational reports due in General Assembly office4		
Denomination Day
4		
Historical Foundation Offering11		
Our United Outreach Sunday
14-Mar 31
Ash Wednesday		Lent to EasterMarch-2024
		
1		
24		
28		
29		
31		
		

Women’s History Month (USA)World Day of Prayer (CWU)
Palm/Passion Sunday
Maudy Thursday
Good Friday
Easter Sunday
National Farm Workers Awareness Day

April-2024
22		

Earth Day

May-2024
2		
4		
11		
19		
		
		
26		

National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Pentecost
Stott-Wallace Missionary Fund Offering
World Mission Sunday
Memorial Day Offering for Military Chaplains & Personnel for USA churches

June-2024
16-21		30		General Assembly, Evansville, Indiana
Cumberland Presbyterian Church Ministries Sunday

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XIII. CONTINGENCY FUND
The Stated Clerk is to hold, distribute and report annually the General Assembly Contingency Fund(see Bylaws 8.04, #24). Below is a summary Contingency Fund Activity for the 2022 Calendar Year.
Summary of 2022 Activity
Balance Forward 1/1/2022							$ 89,341.98
Income in 2022:
Our United Outreach/Contributions$ 11,783.90
Interest					 1,181.82$ 12,965.72
Total Income:			Expenditures in 2022:
Total Expenses:			
$
0.00
Total Fund Balance as of 12/31/21						$102,307.70*Restricted Funds:		$ 4,100.00
The current balance designated by the 178th General Assembly to print				
the Catechism in the various languages represented in the church.
		Total Amount of *Restricted Funds:		
$ 4,100.00 (12/31/22)
Total Amount of Unrestricted Amount:$ 98,207.70 (12/31/22)

Total Fund Balance:				

$102,307.70 (12/31/22)

Respectfully submitted,
Michael Sharpe, Stated Clerk

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APPENDIX A
Japan Presbytery’s Response to the Proposed Amendments
to the Constitution 2.92, 4.2, and 6.35
(for information only)

Praise the name of the Lord!
We, Japan Presbytery, extend our heartfelt greetings to all our brothers and sisters in Christ of the
Cumberland Presbyterian Church around the world. We salute you for your unceasing service to the Lord
and for your faithful ministry in each region, even in these difficult times.
It is our great joy that we are saved by the gospel of reconciliation in the Lord Jesus Christ andconnected with you in the bond of Christ to be one family of God’s people. Our General Assembly is a
precious place where we reaffirm our identity as a global faith community.
Now we of Japan Presbytery must share our concern about the constitutional amendments referredto the Joint Committee on Amendments by the 191st General Assembly. We beg you to listen to a voicefrom Asia before this matter is finally decided.
The Confession of Faith of the Cumberland Presbyterian Church states that “God’s word spoken
in and through the scriptures should be understood in the light of the birth, life, death, and resurrection ofJesus of Nazareth” (1.06). Jesus always acted to do God’s will even when he was criticized for breaking
the Law. “What would Jesus do” is the principle our Confession of Faith upholds. If we exclude someone
on the basis of rules in existing documents, we disobey that principle. Any resolution that would result in
the exclusion of LGBTQ+ people, an important part of the church family, cannot be justified. For, as God’s
people, we are called to live beyond differences of race, ethnicity, nationality, language, mental or physicalability, and sexual identity. This diversity enriches our fellowship. We are invited to accept and love one
another and live in God’s kingdom.
The Cumberland Presbyterian Church has always been wise not to make a simple judgment on
controversial matters that could eventually divide the church. It is not our practice to use specific passagesof Scripture to muffle some voices that offer diverse points of view based on their interpretation of our faithand its scripture. We are the people who seek reconciliation and unity in Christ, not division. If we shouldcause anyone seeking to live a life of committed faith in Jesus to think it is impossible to stay in the church,
such an act is meaningless to the church, and even hinders our evangelistic efforts.
Therefore, we, Japan Presbytery, cannot accept the proposed amendments referred to the Joint
Committee on Amendments. We pray that our General Assembly will make a wise decision in the Lord.

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APPENDIX BPROPOSED VISION AND STRATEGY PLAN

SHINING OUR LIGHT LOCALLY & GLOBALLY FOR CHRIST“Therefore, go and make disciples of all nations…” (NIV, Matthew 28:19)
The Cumberland Presbyterian Church was formed in response to our Lord’s Great Commission.
It has been many years since we came together as members to consider how we magnify God’s
glory, accelerate our impact, and continue our tradition of evangelizing worldwide.
In response to a directive from the 2021 General Assembly through a survey distributed lastSeptember, we began by inviting local church members to dream and think about how we canshow up and light the way in our congregations and communities as a vibrant witness. You
responded by the hundreds, and we consolidated your insights from around the world.
Our Planning Team, which is comprised of two representatives from the Ministry Council, Boardof Stewardship, Historical Foundation, and the General Assembly Corporation, then took yourcontributions and began designing a roadmap, so every church and facet of the denomination
around the world could find their way to respond to several areas important to all of us – ourministry, ministers, and ministering. Across the world, our members expressed their hopes andintentions to have an increasing Gospel impact, the pastoral capacity for our local churches tothrive, and to be interwoven and serving local communities. How we do this globally requires
cultural sensitivity, an understanding of the times we are living in, and competency in our
scriptural foundation and Confession of Faith.
Where We Began“The kingdom of heaven is like a mustard seed,
which a man took and planted in his field.” (NIV, Matthew 13:31)
The Cumberland Presbyterian Church was founded during the Great Awakening in the UnitedStates, and remains today, a denomination primarily in rural and small-town settings in
America. However, the intention of our founders was to answer the call to the Great
Commission. In response, we have spread the Gospel globally to Central and South America,
Asia, and Europe, with great opportunity for future worldwide growth, including theincreasingly unchurched US. Informed by tradition and a spirit of “whosoever will,” we havebeen the middle space where many can come together.
The Cumberland Presbyterian Church has a grounding in unique theology and calls to inclusion,
as one of the first to ordain African American and female pastors, with women initiating
mission work from the beginning. We value education and have founded alternative and higher
education options. Our journey has reflected the world’s needs in each era, and those needs
are changing, which calls us to outreach that fits today’s unique experiences.
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Responding to Change“For it is by grace you have been saved, through faith—
and this is not from yourselves, it is the gift of God…” (NIV, Ephesians 2:8)
The Church in its broadest terms exists in a world that is more hostile to believers now than theprevious century. Our base in rural and small-town America has fundamentally changed, and for
those who seek Christian community, “local” has become less about denomination and more
about proximity (e.g., not just geographical proximity, but an affinity of ministry, ethos,
relationships, and commonality that is found in a local congregation). While continuing the
expansion that radio and television made in the last century, the ease of access to digital worshipexperiences has made it both simpler to evangelize and harder to maintain consistent local
participation. As do all denominations, we find ourselves up against a myriad of family obligations
and pursuits. Competition for time and attention is real. This translates to fewer hands and feetto do the work of the church, as well as limited or diminishing financial resources.
At a time when trust in institutions in general is waning, scandals have haunted church
leadership across denominations, and political views have exacerbated polarization in the
Church, the Gospel still stands as the source of truth across the millennia. However, less than
one percent of today’s younger generations have a worldview grounded in Christian Scripture.
Our challenge is to find the bridge, just as our predecessors did, with the guidance of the Holy
Spirit.
Our Opportunity to Impact the World“A new command I give you: Love one another. As I have loved you, so you
must love one another. By this everyone will know that you are my disciples, if
you love one another.” (NIV, John 13: 34-35)
The Cumberland Presbyterian Church is inspired to grow across the globe, as members frommany countries indicated when asked about our future. Our members want to be bold in
Gospel impact, enhance our pastoral capacity to serve congregations, and to ensure we are thehands and feet of Jesus through ministering in communities locally, supporting those growing
globally, and providing services to people in need. The church is excited to equip members,
pastors, and congregations to be empowered in their individual roles and to use their spiritual
gifts in aid of others. Bible studies, counseling, assistance programming, supporting families incrisis, and being in relationship to communities are examples of outreach that members havesuggested. The Cumberland Presbyterian Church seeks to be a living witness in service to those
who wish to grow in their spiritual walk, and those who are meeting Christ for the first time as
they receive the blessing of being served and of serving others. Members are clear about theneed to go and be part of the community; to demonstrate who the Church is and to spread thelove of God.
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Our Assurances“I have come that they may have life and have it to the full.” (NIV, John 10:10)
The Church is grounded differently from other institutions – on the strength of the Holy Spirit’s
presence, in relationship to Jesus, and set on the firm foundation of God’s promises. While thehistorical moment during which we are serving may seem daunting, we don’t have to beenough. God is enough. Our strong prayer life seeking guidance for how to live out the Great
Commission through our unique theology assures us that we will be victorious through Christ.
Never has there been a time quite like this one where our communities so desperately need us,
where the lost are many, and what God offers has been corrupted in messaging. Together, we
can lead, support, cover, serve, unite, and encourage others to salvation, by sharing God’s
healing message. The Cumberland Presbyterian Church is vital as a conduit for those who know,
and those who have yet to understand, how desperately they need the love of God and Christ’s
saving message. Each of us can show up, serve, and plant seeds that build bridges, offer asolution, and provide peace, relief, and an eternal home. Let’s work together to identify andshare our individual gifts, to renew and restore our energy for God’s work, to equip and support
our pastors, and to help empower our churches to be a light in communities around the world.

Respectfully submitted,
Planning Team for Visioning Process32023

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THE REPORT OF THE
BOARD OF STEWARDSHIP,
FOUNDATION, AND BENEFITS
I. GENERAL INFORMATION
A. BOARD MEETINGS AND ORGANIZATIONThe Board of Stewardship, Foundation and Benefits under the direction of its officers, President
Randy Davidson, Vice-president John Koelz, Secretary Debbie Shanks, and Treasurer Robert Heflin, met
two times in regular session.
B. BOARD MEMBERS WHOSE TERMS EXPIRE
Randy Davidson’s term expires at the 2023 General Assembly. Dwayne Tyus passed away inDecember and Mary Jo Ray has resigned from the Board. We want to thank them for their service anddedication to the Board of Stewardship, Foundation and Benefits.
C. BOARD REPRESENTATIVE TO THE 192ND GENERAL ASSEMBLY
The board’s representative to the 192nd General Assembly is Randy Davidson.
D. STAFF
Brittany Meeks serves as Administrative Assistant, Alan Butler serves as Coordinator of Benefits
and Robert Heflin serves as Executive Secretary.
E. 2024 BUDGETThe 2024 line-item budget has been filed with the Office of the General Assembly.
F. 2022 AUDIT
Certified copies of the 2022 audit reports from Fouts and Morgan will be filed with the Office of theGeneral Assembly in compliance with General Regulations E.5. and E.6. The 2021 audit will be printed in
the audit section of the 2023 minutes.

II. FINANCIAL FOUNDATION DEVELOPMENT
AND MANAGEMENT
A. PURPOSE
One area of work of the board is in financial foundation development and management. The purposeof this program is as follows:
To secure a firm financial undergirding for the ongoing ministry of congregations and the agencies
of presbyteries, synods, and the General Assembly as they bear witness to the saving love of God, the graceof our Lord Jesus Christ, and the fellowship and communion of the Holy Spirit.
B. 2022 IN REVIEWThis past year very volatile. Coming out of the pandemic, supply chain issues, influx of stimulus
money and the Russian invasion of Ukraine, all caused investors to be very anxious. All of contributed toinvestors reacting to the smallest amount of news, good or bad.
In 2022, the S&P 500 Index was down 18.1%, the Bloomberg Aggregate 60-40 mix of stocks andbonds was down 15.8%. The endowment fund was down 11.9% and the retirement fund was down 12.9%.
Asset allocation remains very important to good earnings. Asset allocation can help the endowment
fund and retirement fund ride out the downturns in the market caused by uncertainty. One thing is certain;
there will be downturns ahead. That is evident in 2022. However, history shows us that the markets will turnaround and will return to a period of growth.

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We are confident that our investment manager, Gerber/Taylor can continue to help us navigate theturbulent ups and downs of the market. Since October 1981, Gerber/Taylor has done a wonderful job for the
Cumberland Presbyterian Church.
C. BOARD OF STEWARDSHIPThe Board of Stewardship ended 2022 with a loss of $386,228. The loss is due to the loss incurredin the endowment fund. We are ever mindful of expenses incurred and try to be good stewards of what has
been entrusted to the Board. We are grateful for the faithful support from congregations and individuals
through their contributions to Our United Outreach.
D. MANAGEMENT OF FUNDSAt the end of 2022 the Endowment Fund portfolio was under the co-management of Gerber/Taylor
Management, MetWest, RREEF America II, Clarion and Headlands Capital. The funds of the Retirement
Program were co-managed by Gerber/Taylor Management, MetWest, RREEF America II and Headlands
Capital.
The investments of the Cumberland Presbyterian Church Investment Loan Program, Inc. were
under the management of board staff with the help of Stifel Nicholas.

III. ENDOWMENT PROGRAM
Since 1836, the board and its corporate predecessors have sought to be faithful trustees of thefunds given into their hands to provide a permanent financial foundation for the work of congregations,presbyteries, synods, and General Assembly agencies. The work of the Endowment Program is the oldest
responsibility of the board and fulfills a portion of that task to which all Cumberland Presbyterians arecalled: “Christian stewardship acknowledges that all of life and creation is a trust from God, to be used forGod’s glory and service.”—Confession of Faith for Cumberland Presbyterians 6:10.
A. ASSETS, INVESTMENT MIX, AND PERFORMANCE
1. Assets and Investment Mix
The assets of the Endowment Fund totaled $71,213,435 for 2022 at market value. The following tableprovides a breakdown of the investment mix:

12.9%
11.5%
4.6%
15.7%
19.1%
5.2%
16.4%
4.0%
10.1%
0.5%
100.0%

Investment Mix
Securities & Investments
US Equity
Real Assets
Fixed Income
Hedged Equity
Multi-Strategy
Opportunistic
International Equity
Emerging Markets
Private Equity
Cash
Total

$9,186,533$8,189,545$3,275,818$11,180,509$13,601,766$3,703,099$11,679,003$2,848,537$7,192,557$356,068$71,213,435

2. Performance of the Endowment Fund
The Endowment Fund experienced a loss of $9,706,026 in investment earnings during 2022. Net
contributions and withdrawals (including income distributions) were a negative $2,093,701.
In January 2013, we began paying out 5% (annualized) to the congregations, presbyteries andagencies. Previously agencies had difficulty in preparing budgets because of the unknown amount theywould receive from endowment income. Now, they can better estimate the endowment income they will
receive. Endowment income paid to congregations, presbyteries and agencies totaled $2,345,778 for 2022.

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3. Total Rate of Return for the Endowment FundThe following table gives the annualized rates of return as contained in the report from Gerber/
Taylor Associates for year end 2022:

Endowment FundOne Year
Period01/01/22
12/31/22-11.9%

Five Year
Period01/01/18
12/31/22
6.2%

Since
Inception
09/30/81
12/31/22
9.5%

B. YOU CAN MAKE A DIFFERENCE: ESTABLISHING AN ENDOWMENTAS YOUR LEGACY
The Board of Stewardship, Foundation and Benefits manages over 830 endowments established forthe benefit of congregations, presbyteries, synods, agencies and other special ministries of the Cumberland
Presbyterian denomination. Many of these endowments were established by individuals as a legacy tocontinue to benefit long after they are no longer with us. Some of the endowments were established bycongregations, presbyteries and synods to help further their specific ministries. Other endowments werestarted with very little. Through the years these endowments have grown and the beneficiaries are reaping
the gifts of the endowment income and using it in ministry in their local area and worldwide.
ONE EXAMPLE HOW THREE LADIES ARE MAKING A DIFFERENCEIn March 1984, two ladies from a Cumberland Presbyterian Church in rural Tennessee, establishedan endowment with a gift of $3,861.59. For the next six years there would be additional gifts made by the
local congregation. The three ladies have since passed away. In March 1990, the total gifts were $13,361.59.
From 1984 through March 1990, earned interest was $5,889.10 and capital gains were $2,291.02. On April
1, 1990, the balance of the endowment was $21,541.71.
In 1990 the church began transferring one-half of the earned interest to an investment loan account.
Later, all of the earned interest would be transferred.
At the end of 1994, ten years after the endowment was established, the balance had grown to$135,104.77, while the earned interest had been distributed. If this had not been done, the balance would
have been even greater.
In 1997, a recently deceased church member instructed through her will that $57,000 of her estate
would be deposited into the endowment.
At the end of 2004, twenty years after the endowment was established, the balance was $292,324
and at the end of 2021, the endowment balance was $452,000. In addition, they have distributed well over
$100,000 to be used for outreach.
It is an amazing story and a great testimony to the faith of three women to continue supporting
the ministry of a Cumberland Presbyterian Church in a small rural area of Tennessee long after they havepassed away.
There are many people in the Cumberland Presbyterian Church, some that we are aware of, that canshare their faith through gifts much like the financial gifts of these women.
You can also make a difference. Consider establishing an endowment.
C. ENDOWMENT PROGRAM LOANS
Historical Review
Through investing up to 40% of the assets of the Endowment Program in the witness of the Church,
the message of good news concerning Christ is strengthened both in the United States and overseas. A
survey of old files in the Historical Foundation and in the vault of the Board of Stewardship reveals theimportant role played by this aspect of the investment policy. Over sixty-five years from 1944 to 2009,841 loans were made to congregations, presbyteries, and synods. From 2010 through 2022 an additional 17loans have been made. Through these loans, $42,714,405 has been provided in financing for expansion offacilities and extension of witness.
A look at the different periods during which loans have been made provides a picture of growing
endowments (and of post-World War II inflation!).

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THE CUMBERLAND PRESBYTERIAN CHURCH
Period1944-49
1950-59
1960-69
1970-79
1980-89
1990-99
2000-092010-22

Loans
35
171
208
166
101
102
58
17

$
$
$
$
$
$
$
$

Total Loaned
145,755
1,360,441
3,056,891
3,609,084
4,349,120
14,440,837
10,571,723
5,180,554

$
$
$
$
$
$
$
$

49

Average
4,164
7,955
14,697
21,74143,061
141,577
182,271304,738

While looking at the table, it should be noted that the Cumberland Presbyterian Church Investment
Loan Program began January 1, 2001. Since its creation most of the larger loans are made through theInvestment Loan Program. As of December 31, 2022, the endowment loan balance was $1,241,132.
Down through the years, donors to endowments have found satisfaction in the knowledge that theprudent investment of their gifts strengthened not only the work of particular churches, institutions, andcauses which they designated to receive the income but also the broader witness of the Church.
D. OTHER CHURCH LOANS
In addition to loans from the Investment Loan Program and the Endowment Program there isanother source available to the board for loans to churches.
1. Small Church Loan FundThis fund, formerly known as the Revolving Church Loan Fund, was created through an endowment
established by Lavenia Cole and gifts to the “Into the Nineties” Capital Gifts Campaign. All interest earned
by the loans is added to the fund to increase the amount available for loans. There were three loans from the
Small Church Loan Program at the end of 2022 totaling $45,367.
The rate of interest for the Small Church Loans made during 2022 was based on the loan rateestablished by the Cumberland Presbyterian Church Investment Loan Program at the beginning of eachquarter. These loans are generally small loans of $70,000 or less and most are amortized over five years.

IV. CUMBERLAND PRESBYTERIAN CHURCHINVESTMENT LOAN PROGRAM, INC.
In 1976, the board began a program to provide an opportunity for flexible investment of current
temporary cash assets of congregations and agencies of the church. The primary purpose of the programis to provide income to participants as a foundation for ministry. On January 1, 2001, the assets of theoriginal program, Cash Funds Management, were transferred to the new Cumberland Presbyterian Church
Investment Loan Program, Inc.
For the year ending 2022, the assets for the Investment Loan Program were $28,100,959. There
were 349 individual, congregation and agency accounts.
For 2022, the corporation complied with the regulatory requirements in the states of Missouri,
Tennessee and Kentucky and was able to offer investment opportunities to individual Cumberland
Presbyterians in the states of Tennessee, Kentucky, Texas, Missouri and New Mexico.
The board of directors is composed of the following: John Koelz, president; Jim Shannon, vicepresident and Debbie Shanks, secretary, and Gary Tubb. Robert Heflin serves as Treasurer and Executive
Secretary. During the past year, the board met twice in regular session.
To simplify administration and focus on the strengths of the Investment Loan Program, the board
took action to limit the offering of notes and depository accounts to “ready access accounts.” All note
holders (individuals) and depository account holders (churches and church agencies) with funds invested inthese “on demand” accounts participated in the $796,340 which the program paid in interest. For 2022, theinterest rate paid to account holders was 2.50%. The interest rate paid to account holders can fluctuate from
one quarter to the next.
The table below provides a breakdown of the investment mix.

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MINUTES OF THE GENERAL ASSEMBLY

12.0%
37.0%
8.2%
42.8%
100.0%

Investment Loan Program
Securities & Investments
Cash Equivalents
Preferred Stocks
Mutual Funds
Taxable Fixed Income

2023$3,096,674$9,549,074$2,111,050$11,058,842$25,815,640

At the end of 2022 there were 14 loans to congregations made through the Investment Loan Program.
The total amount of loans was $4,468,944. Every account holder is investing in the future ministry of the
Cumberland Presbyterian Church as well as receiving interest on their investment.

V. EMPLOYEE BENEFITS ADMINISTRATION AND RESEARCH
A. PURPOSE
The second of two broad areas of the work of the board is in employee benefits administration andresearch. The purpose of this program is as follows:
To support the lay and ordained employees of the church as they venture to be faithful under thecall of Christ and the Church to the daily demands of providing leadership to congregations and Church
agencies whom are the incarnation of the Body of Christ, the family of God at work in the world.
B. VISION
The board has a vision of uniform benefits for all Cumberland Presbyterian clergy, including grouphealth insurance, group long-term disability coverage, and participation in the General Assembly’s retirement
plan. Ministers would then know what to expect when they are called to another church. No longer would
some ministers have to do without what is considered in the secular world to be basic employee benefits.
No longer would ministers and their families have to settle for being relegated to second class status. The
reality is, as several General Assemblies have recognized, that this is possible if we work together in muchthe same manner that we send out missionaries and do a lot of other ministry. Good employee benefit
plans are in place and they would be healthier and stronger if used and supported by all employees of the
Cumberland Presbyterian Church.

VI. RETIREMENT PROGRAM
Since 1952, the board has provided a retirement program open to all church employees of the
Cumberland Presbyterian Church. The program gives opportunity for churches and their employees toprovide a source of retirement income based on voluntary contributions. In 1987, a new Cumberland
Presbyterian Retirement Plan No. 2 was established as a qualified 403(b) defined contribution plan andin 1990, the General Assembly amended the plan to include the churches and employees of the Second
Cumberland Presbyterian Church, now known as the Cumberland Presbyterian Church in America.
A. PLAN AMENDMENTS
As new needs arise or deficiencies in the original plan document for Cumberland Presbyterian
Retirement Plan No. 2 become apparent, the General Assembly has the authority under Article IX Section
9.01 of the Plan to amend the same. In 2012 a revised plan document was approved by the General Assembly.
Recently the IRS has adopted a pre-approved program for 403(b) plans, thus in 2018 the plan was restatedto take advantage of the new regulations. At this time, we are also able to make updates to the plan. The
only update made, was the ability to contribute up to the IRS deferral limit each year. In 2022, this amountis $20,500 and may change in the coming years with no need to amend the plan.
B. YEAR END REPORTOn December 31, 2022, there were 301 active participants in the Retirement Plan. There were 28
receiving direct monthly payments as a result of their elections. In addition to these participants, there were
6 persons who were receiving annuity payments purchased through the Plan and for whom the Plan issues
1099-R’s.

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THE CUMBERLAND PRESBYTERIAN CHURCH

51

During 2022, $1,774,884 was distributed to participants compared to the $2,462,200 distributed
in 2021. Contributions totaled $680,535 in 2022 compared to 2021’s $694,728. Realized and unrealized
gains on investments totaled a negative $3,400,268 compared to 2021’s gain of $3,792,372. The rate of
return credited to the accounts for the year was -12.9% compared to +12.1% for 2020. (Comparative annual
rates of return for: previous three years +6.4%, previous five years +5.8%, and from the beginning ofprofessional management in March 1982, +9.0 %.)Effective January 1, 2011, Gerber/Taylor Management was retained to manage our stock portfolio.
We have continued our relationship with Met West, a bond manager, and RREEF, a private real estate
investment trust manager. Matt Robbins and Stacy Miller of Gerber/Taylor continue to be very helpful withkeeping the board updated on market conditions and investment strategies.

VII. MINISTERIAL AID PROGRAM
A. MINISTERIAL AID
Started in 1881, the Ministerial Aid Program is the oldest benefits program of the denomination.
In 2022, the Board of Stewardship distributed more than $154,000 to ministers and/or their spouses. In
the past 10 years more than $1,171,322 has been distributed. All of these funds are distributed from theearnings of endowments that were established many years ago.
1. Full Benefit Recipients
As of March 2023, there are five (5) Cumberland Presbyterian Church recipients of the full benefitof $625 (adjusted for inflation yearly) per month (increased from $300 on July 1, 2010), and four (4)that receive partial benefits due to them having more income than the threshold established. The monthly
total of these payments is $4,462.50; annually, $53,550.00 is paid. Beginning May 1, 2015, the methodof distributing funds to overseas presbyteries was revised with the help of the Missions Ministry Team.
Ministerial aid is now offered in overseas presbyteries on an individual basis. Presently there are eight(8) recipients in Cauca Valley Presbytery, one (1) recipients in Andes Presbytery, and three (3) in Emaus
Presbytery that are receiving aid in the amount of $100, $200, $300, or $500 a month, for a total of $3,500
a month or $42,600 annually.
In October 2005, the board decided to distribute 75% of the previous year’s surplus to the stateside recipients. The Board of Stewardship has approved a cap of a maximum of $4,000 in lieu of large
distributions that may have a negative effect on other benefits received, such as SSI, or state assistance.
2. Basic Requirements. The new basic requirements and amount for stateside recipients for the
Ministerial Aid Program were approved at the General Assembly of the Cumberland Presbyterian Church
in June 2010. The poverty levels have been updated to the latest available figures. They are as follows:
Full Benefit of $625 a month for State Side Recipients
1.
2.
3.
4.
5.
6.

7.
8.

Minimum age is full retirement age set forth by the Social Security Administration.
Minimum years of service to the church - 15.
Can qualify for aid if a participant in the Cumberland Presbyterian Retirement Plan if
income is below poverty level as established by the US Census Bureau.
Physical and/or mental disability (doctor’s statement required) at any age, however, aminimum of ten years of service is required if less than 60 years of age.
Individuals’ income cannot exceed federal poverty guidelines set forth for the year by the
US Census Bureau. Poverty level is $14,580 a year or $1,215 a month for 2023.
Couples income cannot exceed federal poverty guidelines set forth for the year by the US
Census Bureau. Poverty level is $17,720 a year or $1,643.33 a month for 2023.
(The GA Board of Stewardship is authorized to look at each case in light of unusual financial
hardship; thus, application may be made even if income levels exceed the ceiling.)
Presbytery obtains information and approves (approval can be given by the committee orboard charged by presbytery with this responsibility); certification of approval is sent to theGeneral Assembly Board of Stewardship.
Surviving spouse is eligible if above items 2, 3 and 4 have been met.

**Note: Recipient is responsible to verify if receiving Ministerial Aid would affect his or her SSI,
Social Security or other benefits.

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MINUTES OF THE GENERAL ASSEMBLY

2023

Cumberland Presbyterian Church applicants must submit to the Board a listing of assets andliabilities, so the net worth can be determined. The board urges presbyteries to maintain contact with persons
under the Ministerial Aid Program who live within their bounds. Should there be serious unmet needs, thepresbytery is urged to contact the board so that it may determine how the Ministerial Aid Program can beof assistance in meeting those needs.
3. Cumberland Presbyterian Church in America. The CPCA currently has 1 participant
who receive monthly payments. As of the June 2019 CPCA General Assembly, the decision was madeto discontinue benefits due to budget restraints. Although the CPCA has discontinued benefits they had
provided, the Board of Stewardship has continued with 50% of the benefit that was agreed upon June 1,
2015, adjusted for inflation yearly. The beneficiaries received $312.50 a month in 2023.
4. Ministers in Overseas Presbyteries. Since May 1, 2015, with the help of the Missions MinistryTeam, aid is available to those in overseas presbyteries who qualify on an individual basis. The Cumberland
Presbyterian Church is present in 13 different countries and each country presents its unique legislation of
how they manage pension plans according to laws and standards for salaries. The Mission Ministry Teamwill be the liaison between the Board of Stewardship and the Presbyteries outside of the United Statesaiding the Board in identifying the needs overseas and interpreting pension laws and standards for salaries.
At present, aid is being sent to the Cauca Valley Presbytery and Andes Presbytery in Colombia, SouthAmerica.
B. SPECIAL FINANCIAL NEEDS AID
At the Spring 2014 Board of Stewardship meeting, the Board approved the use of funds from the
Ministerial Aid Cash Fund ILP to be used in special situations where illness has caused a financial hardshipfor those that are not eligible for Ministerial Aid. At present there are ten individuals who have received
payments.

VIII. INSURANCE PROGRAMS
The insurance programs of the board have been assigned by the General Assembly beginning in
the middle of the previous century. Dental and Vision Insurance is the newest, begun in December 2008.
Property and casualty insurance is the oldest, begun in 1951. While all of the insurance programs areimportant, group life and health insurance, begun in 1961, touches many lives in a personal way and often
at times of deep anxiety. In all, about 160 people depend on this program to meet their health care needs.
A. PROPERTY & CASUALTY INSURANCEThe Board of Stewardship, Foundation and Benefits secures property and casualty insurance
coverage against accidental loss for the General Assembly Corporation, Board of Stewardship, Discipleship
Ministry Team, Missions Ministry Team, Ministry Council, Communications Ministry Team, Pastoral
Development Ministry Team, Memphis Theological Seminary, and Historical Foundation.
Our broker is Lipscomb & Pitts of Memphis, TN. For 2023, Travelers Insurance carries our Property& Casualty policy and $2,500,000 in earthquake coverage, Mt. Hawley Insurance Company provides anadditional $14,649,218 in earthquake coverage. Philadelphia carries our Directors & Officers coverage andHanover carries our General Liability, Professional Liability, Crime, Automobile, and Umbrella policies.
Beginning October 23, 2014, Workers Compensation coverage has been with Bridgefield Casualty.
B. GROUP LONG TERM DISABILITY INSURANCE
The presbyteries of Arkansas, Columbia, Covenant, Cumberland, del Cristo, East Tennessee,
Missouri, Murfreesboro, Nashville, North Central, Red River, Robert Donnell, Trinity, West Tennessee and
The Center have now established non-contributory long term disability programs insured currently throughUNUM. This leaves only four stateside presbyteries (Choctaw, Hope, Grace and Tennessee Georgia)
without a program. The quarterly rate applied to participant’s salaries is .40 per $100 of salary. The ratechanged from .40 to 1.51 per $100 of salary in our renewal for 2023.
There are three primary reasons for ministers to want the coverage and for presbyteries to want toprovide the protection. The group rate is significantly lower than individual policy rates and does not require2023

THE CUMBERLAND PRESBYTERIAN CHURCH

53

a large cash outlay to cover all full-time ministers in a presbytery; housing allowance and/or the fair rental
value of a manse is included in the definition of salary for ministers; and, there is no medical qualification
requirement in order to enroll. These advantages over individual policies make this coverage very attractive,
especially to those who have previously purchased their own policies. In addition, a provision was negotiatedwith Cigna by the Board’s consultant, whereby ministers, upon leaving a participating presbytery to servein a non-participating presbytery, may continue the coverage if he or she so desires. The new employing
church is then billed for the quarterly premium. There are now 12 ministers and two employees who arereceiving or have received benefits from this insurance program. There are 127 participants as of January 1,
2023.
C. GROUP TRAVEL ACCIDENT INSURANCE
This policy provides twenty-four hour coverage on “named employees” for accidental death,dismemberment, or loss of sight while on business travel. The maximum benefit is $50,000 and there is also
a $1,000 medical benefit. The annual premium is $900. We renew this policy every 3 years. Thirty named
positions are covered under this policy.
D. GROUP HEALTH & LIFE INSURANCE
The board has used a fully-insured, managed care approach to provide group health insurance
for Cumberland Presbyterian clergy and lay employees since March 1, 1999. Blue Cross / Blue Shield ofTennessee is our insurance carrier in 2022. In 2016, the group plan was split into 4 separate community
rated groups which provided more competitive rates. For 2022, the plans premiums decreased after anincrease in the Premium Stabilization Reserve (PSR) amount in Option 1 plan and a modification of the
Option 2 plan. Lipscomb & Pitts, a Memphis based insurance company, is our insurance broker, and Craig
Wright, our agent.
1. Premiums.
Efforts to maintain affordable premiums and comprehensive coverage are the biggest challenges weface. Premiums for 2023 are listed below and reflect the assistance from the Premium Stabilization Reserve.
The goal for 2023 is to utilize approximately $250,360 from the Premiums Stabilization Reserve to help
reduce the premiums participants pay for health insurance. In 2022 we utilized $256,602 from the Premium
Stabilization Reserve.
Health Insurance Premiums for 2022 East Synods
Option 1
Option 2
Employee Only
$591.75$493.21
Employee & Spouse$1,258.81$1,101.71
Employee & Child(ren)$1,167.75$1,018.44
Family$1,824.80$1,591.94
Health Insurance Premiums for 2022 West Synods
Option 1
Option 2
Employee Only
$562.73$471.24
Employee & Spouse$1,220.76$1,057.78
Employee & Child(ren)$1,121.80$976.30
Family$1,784.83$1,552.84
The Health Plans are on a calendar year as far as deductible and pricing are concerned. It is our
objective with the new community rated plans to have the renewal pricing by no later than October 1, so
presbyteries and agencies can have the figures for their fall meetings and better plan their budgets for the
coming year. Periodically we seek bids from other carriers in an effort to keep premiums competitive. When
this seek bids from other carriers, we may not have the new premium information by October 1.
Open enrollment period is the month of December. It is during this time that an employee can enroll
or change their health insurance coverage unless there are special circumstances.

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MINUTES OF THE GENERAL ASSEMBLY

2023

2. Participation.
As of February 1, 2023, 73 employees and 30 dependents for a total of 103 people depend on
the Cumberland Presbyterian Church Health Insurance Program. A breakdown of family units by size at
February 1, 2023 is listed below.
FAMILY UNITS BY SIZE

Emp. Only
E&1
E&2
E&S
Families of 3
Families of 4
Families of 5
Families of 6
Families of 7
Total

Number of
Units
55
1
1

Total
55
2
3

9
3
4
0
0
0
73

18
9
16
0
0
0
103

The following table shows the enrollment figures from January 2022 to December 2022. As one can see thenumbers fluctuate from month to month.

January
February
March
April
May
June
July
AugustSeptember
OctoberNovember
December

MONTHLY GROUP INSURANCEENROLLMENTEMPLOYEE
DEPENDENT
COVERAGE
COVERAGE
102
48
101
50
104
54
102
51
102
51
100
50
104
52
103
46
103
45
103
46
102
46
102
46

TOTAL
150
151
158
153
153
150
156
147
148
149
148
148

3. Premium Stabilization Reserve (Formerly Emergency Reserve)
The Premium Stabilization Reserve is invested in the Endowment Program Fund account which
had a balance of $1,689,286 as of December 31, 2022. The Emergency Health Insurance Reserve wasestablished in compliance with the 1992 General Assembly directive to be used in “emergency” situations
to match presbyterial emergency fund disbursements. The 1998 General Assembly approved the Board’s
recommendation to allow the Board to use the Emergency Reserve to maintain the stability of the grouphealth and life insurance plan. This allows these funds to be used for purposes outside of the original scopeof the reserve. In 2021, the Board of Stewardship used $150,132 to help offset some of the cost of thehealth insurance premiums and have estimated that approximately $264,924 will be used in 2022 to help in
reducing premiums for the health insurance participants.
4. Dental and Vision Insurance
On December 1, 2008, we began offering Dental and Vision insurance, on a voluntary basis, foranyone working at least 30 hours or more for any Cumberland Presbyterian Church, its agencies, boards,
and institutions. Peter Whitely is the agent of record. At present there are 61 participating employees.

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THE CUMBERLAND PRESBYTERIAN CHURCH

55

5. Jessie W. Hipsher Health Insurance Endowment
The Jesse W. Hipsher Health Insurance Endowment was created as the first step in the board’s
goal to raise $10,000,000 in endowments for the support of the Cumberland Presbyterian Health and Life
Insurance Program. The endowment was established on March 6, 2004. At its establishment $11,450 had
been raised. The balance of the endowment as of December 31, 2022 was $67,504.
6. Wellness Program
Blue Cross offers a Preventive Health Guide and the Blue 365 discount program for a range ofitem from fitness, healthy eating, personal care and wellness and even information on financial health. Also
offered are the Nurse chat 24/7/365 and Physician Now where you can speak to a physician on call or do an
online video chat, or use a mobile app. This program allows a physician to prescribe medication if needed.
There is a $25 co-pay for the use of this program.
Respectfully submitted,
Randy Davidson, Board Member,Robert Heflin, Executive Secretary

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MINUTES OF THE GENERAL ASSEMBLY

2023

List of Endowments
Board of Stewardship
Endowment
Grace J. Beasley Memorial
Donald Bierhaus Trust
C. C. Brock Endowment Fund
Lavenia Campbell Cole Annunity Endowment
Lavenia Cole Testamentary Trust 25%
Lavenia Campbell Cole Trust 20%
Lavenia Campbell Cole Finance Endowment
Foundation & Finance Trust
Freeman Trust
Floyd Hensley TrustP. F. Johnson Memorial Endowment
Robert H. Jordan Endowment Fund
Della Campbell Lowrie 20%
J. Richard Magrill, Jr. Endowment
Sam B. Miles Endowment
M. Dale Orr Endowment
William Dana Shriver Fund
Maymie Stovall - Frontier Press 25%
Evelyn & Gene Walpole Endowment
Eugene Warren Endowment Fund
Dixie Campbell Zinn Memorial

Ministerial Aid
Endowment
Ministerial Aid Endowment
Ministerial Aid Surplus Endowment
CPWM Endowment for Minister Care
Jesse W. Hipsher Endowment
Annie Lee Hogue Endowment
Herschel E. Jones Ministers' Trust
Kate H., Robert E. & Robert M. King
Della Campbell Lowrie Endowment 20%
Special Reserve Retirement Program
Sue Stiles Endowment Fund 50%

Cumberland Presbyterian Children's Home
Endowment
Merlyn & Joann Kitterman Alexander
W. A. & Elizabeth Bearden TrustEnding Balance Ending Balance
2021
2022
$39,634.39$33,709.11$93,296.44$79,348.77$6,468.10$5,501.15$88,036.31$74,874.97$824,110.10$723,233.70$65,392.61$55,616.50$13,211.30$11,236.25$14,949.90$12,715.65$143,337.80$121,909.03$37,061.56$31,520.86$12,529.03$10,655.99$8,876.79$7,549.76$595,084.61$506,120.30$61,370.46$52,403.65$110,159.21$93,690.55$51,258.52$43,595.46$282,052.76$239,886.28$41,017.27$34,885.24$46,262.40$41,382.55$33,125.85$28,173.62$20,104.57$17,098.96
Total $2,587,339.98 $2,225,108.35

Ending Balance Ending Balance
2021
2022
$1,101,064.19$936,305.45$54,040.72$48,340.46$11,603.46$10,379.49$75,464.97$67,504.84$70,004.83$62,620.65$20,524.42$18,359.47$277,032.60$247,810.82$2,375,165.40 $2,020,071.31$144,822.47$128,954.85$170,233.13$152,276.70
Total $4,299,956.19 $3,692,624.04

Ending Balance Ending Balance
2021
2022
$1,200.27$1,020.80$13,665.31$11,622.29

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THE CUMBERLAND PRESBYTERIAN CHURCH

Grace Johnson Beasley Mem
Bethlehem CPC, Maury County, TNJames L. & Louise Bridges Scholarship
J. T. & Dorothy Britt TrustChildren's Home Endowment
Lavenia Campbell Cole Annuity Endow
Lavenia Cole Testamentary Trust - 25%
Lavenia Campbell Cole Trust (20%)
Mrs. A. L. Colvin Memorial FundJohn H. & Eva Cox Trust Fund
Steve Currie Trust
Daniel Class, Morningside CPC
Donnie Curry Davis Memorial
Mary Elberta Davis Memorial
Fred & Mattie Mae Dwiggins Memorial
J. S. Eustis Memorial Trust Fund
Winnie & Clester H. Evans, Sr. TrustJohn M. Friedel Trust
Joyce C. Frisby Memorial Endowment
Vaughn & Mary Elizabeth Fults Trust
Garner-Miller Memorial Trust
James C. & Freda M. Gilbert Endowment (CPCH)
Henry & Jayne Glaspy Memorial Fund
Rev. W. J. Gregory Memorial
Glenn Griffin Endowment 33%
Rev. & Mrs. Henry M. Guynn Memorial
Chad Evan Harper Memorial Endowment
Newsome & Imogene Harvey Endowment
Clarence & Lula Herring Endowment
Kenneth & Clara M. Holsopple Trust
George & Lottie M. Hutchins Trust
Norma K. Johnson Memorial Library
P. F. Johnson Memorial Endow
Robert H. & Genevie Johnson Endowment
Mr. & Mrs. Robert L. Johnson
Violet Louise Jolly Endowment
Eulava Joyce Memorial Trust
Ruth Cypert & Harlie Kugler Memorial
Blanche R. Lake Endowment
Wade P. Lane & Maude Dorough Memorial
Adolphus M. Latta Memorial Trust
Mr. & Mrs. Robert F. Little (CPCH)
Charles E. Addie Mae Lloyd Endowment
Tony & Ann Martin Endowment
Mrs. Lucille (Lucy) Mast Endowment
W. B. & Azalee McClurkan, Sr. Memorial
William J. McCall Memorial Trust$31,816.83$5,200.21$35,924.83$9,621.21$277,563.05$71,076.61$604,486.99$17,501.39$1,804.31$26,638.65$467,608.83$27,510.76$160,985.64$17,177.88$68,973.37$10,889.21$18,180.11$18,805.58$24,234.70$17,346.81$10,896.09$99,930.88$7,099.25$89,229.79$38,039.90$3,952.53$21,314.73$2,181.83$5,193.87$45,978.50$977,848.49$9,813.32$16,290.49$4,883.82$10,264.62$1,036.35$8,565.23$17,248.47$12,430.42$8,181.85$44,146.11$31,195.04$19,445.18$4,292.32$4,363.40$16,624.84$8,565.22

57$27,060.05$4,422.77$30,553.90$8,182.78$236,066.09$60,450.37$536,440.83$14,884.86$1,614.01$22,656.02$397,699.15$23,397.81$136,917.53$14,609.69$58,661.55$9,261.24$15,462.07$15,994.03$20,611.53$14,753.38$9,267.08$84,990.81$6,037.86$75,889.54$32,352.73$3,361.62$19,066.46$1,855.63$4,417.34$39,104.51$831,655.65$8,346.19$13,854.97$4,153.77$8,730.03$881.45$7,284.66$14,669.77$10,572.00$6,958.65$37,546.06$26,531.23$16,538.02$3,839.53$3,903.14$14,139.40$7,284.70

58

MINUTES OF THE GENERAL ASSEMBLY

McEwen Church Trust
J. C. McKinley Endowment (CPCH)
Velma McKinley Trust Fund
McKinley & Barnett Families 33%
Mary McKnight Memorial Trust
Kenneth & Mae Moore Endowment Fund
Operational Trust Fund
Bert & Pat Owen Endowment for CPCH
^Martha Sue Parr Endowment
Mary M. Poole Endowment FundJack & Mary Lou Proctor Memorial Trust
Mary Acenal Prewitt Trust Fund
S. Q. & K. Maurine Proctor Trust
Rev. & Mrs. Joe Reed Memorial
Marguerite D. Richards Endowment
Agnew Durbin Richardson Trust
Pat N. & Essie H. Roberts Memorial
Frances Benefield Roberts Trust
Rev. & Mrs. John A. Russell Memorial
John, Ann & Mary Elizabeth Shimer
Rev. W. B. & Lydia Snipes Memorial
Don M. & Nancy E. Tabor Trust
Townsend Trust Fund
Hattie E. Wheelis Fund
Whitfield Family Endowment
Porter & Hattie S. Williamson Memorial
Helen and Lewis Wynn Endowment FundMaxie & Will Young Memorial Endowment
Dixie Campbell Zinn Memorial Trust
Joe Parr Trust Fund
Hamilton & Merion S. Parks Family Trust #3
Dr. John P. Austin Endowment
Total
Memphis Theological Seminary
Endowment
African-American Studies Chair
Emerson A. Alburty Endowment
John W. Aldridge Memorial Scholarship
Merlyn A. & Joann K. Alexander
Alston Family Evangelistic Association
Polly Atterbury Aldridge Scholarship
Alternate Studies Endowment
Virgil R. Anderson Memorial Endowment
Baird-Buck Chair of CP Studies
Walter & Eula Baker Memorial Fund

$6,580.30$16,219.11$16,219.16$742,368.71$9,750.87$6,055.51$127,385.69$1,347.01$1,274.80$823,771.54$54,923.89$77,645.56$4,864.79$4,904.66$21,875.23$25,947.94$50,647.26$2,006.23$3,916.03$12,893.29$33,981.48$29,639.58$33,056.61$17,004.79$10,368.19$147,488.77$18,839.28$17,853.11$5,366.99$67,330.86$16,380.19$24,797.69$5,879,930.21

2023$5,596.45$13,794.29$13,794.35$641,478.80$8,293.08$5,150.16$108,336.46$1,145.65$1,069.23$700,613.88$46,712.52$66,037.14$4,137.52$4,387.31$18,604.77$22,068.60$43,075.28$1,706.28$3,330.56$10,965.68$30,397.11$25,208.29$28,114.51$14,462.48$8,818.14$125,438.49$16,852.10$15,183.97$4,564.59$57,264.55$13,931.34$21,090.41$5,037,199.54

Ending Balance Ending Balance
2021
2022
$14,773.53$13,215.19$6,950.36$5,911.11$9,878.45$8,251.86$11,473.89$9,772.70$69,057.26$61,178.48$12,298.72$10,459.79$16,643.19$14,887.66$11,977.60$10,037.03$760,570.25$763,439.85$14,138.68$12,024.69

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

O. A. Barbee Endowment
Richard M. & Martha Carol Barker Scholarship
Barnes Seminary Endowment
Isaac R. Barnes Scholarship Endowment
George B. Bates Trust
Grace Johnson Beasley Endowment
Joseph E. Bedinger Memorial Library
Tarlton M. Belles FundMarie Blackwell Endowment
Larry A. Blakeburn Endowment
Roy E. Blakeburn Scholarship
Dr. Paul F. Blankenship Family Endowed Scholarship
Bowen Chapel Church Trust
Bowen Lecture Fund
Kyle D. Brantley, M. D. Memorial
Wes & Susan Brantley Endowment
Brockwell Library Endowment
Evelyn Brodeur
Brooksville CPC Endowment
Beth-Helen-Peggy Brown Endowment
Paul B. Brown Endowment - MTSPaul F. & Mattie Suddarth Brown - MTS
W. W. Brown Scholarship
Finis McAdoo Bruington Board-Designated Endowment
Davis & Gladys Bryson Education 50%
Henry & Alfreda Bunton Scholarship
Hal & Gladys Burks Memorial Fund
Thomas H. Campbell Library Endowment
Thomas H. & Margaret E. Campbell
Campbell-Todd Trust
Carlock Memorial Trust
Cawthon Memorial Fund
Mildred Chandler Endowment
Rev. Walter & Mrs. Sarah Chesnut Scholarship Endowment
Gladys Chumbler Endowment
Marian Lisenbee Clark Endowment
Sallie H. Clay & Alice J. Cooksey
Faye E. & Ford F. Claytor Endowment
Lavenia Campbell Cole Annuity Endow.
Lavenia Campbell Cole Testamentary Trust 25%
Lavenia Campbell Cole Trust
George E. & Rouine V. Coleman Endowment
George E. Coleman Scholarship
Willene Cooper Scholarship
Hubert & Dortha Covington Memorial
James Covington Scholarship
Thelma Craig Scholarship$2,553.45$15,342.67$70,305.76$20,575.01$4,636.40$120,970.35$6,432.84$25,895.29$948.74$3,512.57$16,377.68$37,156.45$20,035.52$31,383.35$46,320.45$38,947.90$14,087.52$36,435.45$27,591.81$49,778.54$30,888.91$39,969.41$6,127.22$18,399.31$46,234.84$39,327.70$8,711.65$6,341.64$34,093.53$16,819.45$1,598.16$4,656.98$5,586.49$16,969.63$8,611.80$6,120.82$417,846.79$9,798.78$80,663.48$726,324.82$24,281.95$11,149.85$67,908.40$48,083.37$4,903.29$11,693.11$38,257.03

59$2,022.19$13,580.14$59,785.70$17,199.80$3,943.28$104,246.90$5,471.13$21,719.53$657.42$2,987.46$13,927.72$34,227.56$15,544.55$28,073.01$42,545.06$35,805.73$11,831.79$32,592.17$23,466.60$44,422.34$27,724.05$33,988.08$5,061.72$15,639.08$41,146.97$34,973.83$7,259.49$5,244.07$28,990.89$14,939.78$1,359.31$3,960.63$4,601.69$14,513.83$7,324.23$5,056.03$353,882.60$8,337.18$68,006.24$640,032.52$20,651.53$9,333.35$57,152.48$42,009.30$4,170.25$9,944.81$32,280.78

60

MINUTES OF THE GENERAL ASSEMBLY

Cora Hawkins Crutchfield Scholarship Endowment
Cumberland Hall Endowment
Cumberland Presbyterian Women
Sallie Stacy Davenport
Mary Elberta Davis Memorial (MTS)Paul & Nancy Dekar/Immersion Studies
James W. & Gladys Murray Diamond
Margaret M. Dirks
Houston Dixon Memorial
Winifred M. Dixon Endowment
C. Ray Dobbins Endowment (MTS)
Jesse R. & Virginia R. Durham Endowment
Rev. Dr. Loyce Estes Endowment Fund
Expansion & Development Fund
Faith CPC, Tulsa, OK - Scholarship
Alice Fay Finley
H. Glenn Finley Library Fund
E. H. & Millie Finley
Linda Hester Fooks Memorial
James T. Freeman Scholarship Endowment
Jere B. Ford Family Endowment
Rev. J. C. & Willie Mae Forester Library
Vaughn Fults Endowment
Gadsden Area Churches Trust<Rev. Dr. McAdow and Mrs. Mae Gam Endowment
John E. & Anna B. Gardner Endowment
Jessie B. & Noella Garner
Yoong S. & Anna K. Kim Family President's Fund
W. L. & Dot Lacey Gaston Endowment
Dale Gentry PAS Scholarship Endowment
Louis E. & Millie Coats Gholson
James C. & Freda M. Gilbert Endowment (MTS)James & Martha Gill Sacred Theology
David E. Glasgow Endowment
James A. & Lenora Greer Endowment
Mary Guice Memorial
Margaret I. Gunn Memorial
The Hamilton & Varnell Wesleyan Chair & House of Studies End
Carlton & Margaret Ann Harper Endowment Fund
Mrs. George N. Harris Library Memorial
Newsome & Imogene Daniel Harvey
Bettye & Dick Hendrix Scholarship
Henshaw Family Endowment Fund
Frank & Margaret Henshaw Endowment 1
J. David & Barbara Hester Endowment
Rev. E. Samuel Hicks Endowment Fund
Dr. Alfred D. Hill Scholarship$86,239.63$7,032.43$56,774.79$9,486.92$7,175.98$9,888.68$4,134.36$18,047.99$8,618.99$44,362.67$2,631.00$1,069,445.00$13,954.78$4,376.01$50,688.14$7,058.44$3,737.38$3,049.30$18,284.65$22,960.08$49,454.15$11,179.37$13,855.16$71,822.58$47,380.74$19,749.95$1,699.86$205,015.21$14,549.58$21,498.07$277,007.32$25,360.44$14,664.61$1,927.61$5,734.49$21,121.46$41,338.40$1,574,057.63$21,757.14$4,504.45$11,116.09$21,841.38$6,742.34$21,599.31$66,874.10$5,931.17$13,571.62

2023$78,094.78$5,233.43$50,469.66$7,918.95$5,953.56$8,941.49$3,516.28$16,038.76$7,180.76$39,366.85$2,237.64$909,532.36$12,482.83$3,572.32$43,106.28$6,003.23$3,178.61$2,593.47$15,550.56$21,938.16$45,908.90$9,508.49$11,783.79$64,035.71$44,279.05$16,797.09$1,445.77$183,389.93$13,150.17$22,619.46$247,471.79$22,685.40$12,322.50$1,639.41$5,129.65$18,660.91$35,998.95$1,360,627.28$23,469.72$3,831.04$9,943.56$19,048.02$5,734.24$18,399.46$56,879.46$5,044.49$12,140.09

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

Cortis E. Hill LibraryDavid & Patsy Hilliard
Francis A. Hobgood Trust
William Clarence Hodge Memorial
B. L. & Jewel Looper Holder
Lee Hollowell Trust
Barbara A. Holmes Lectures
Mr. & Mrs. J. S. Holmes Trust
Kenneth & Myrtle Holsopple Endowment
Jack & Gwen Hood ScholarshipRev. John William Howell Memorial
Cardelia Howell-Diamond Scholarship
Donald & Jane Hubbard Endowment for MTS
Bernice A. Humphreys Endowment
Charles E. & Helen Humphreys Endowment
Gerald S. & Louise Felts Hunter
George & Lottie M. Hutchins 33%
Mattie Hutchison Seminary Fund
Eugenia Turner Ingram Endowment
Lillian Johnston Ingram Library
Tom & Barbara Ingram Student Asst.
Virginia Howell Ingram Endowment Fund
Rev. W. T. Ingram, Sr. & Family Scholarship
William T. & Virginia H. Ingram Lectures
Joe Ben Irby Trust
Joe Ben & Julia Irby Endowment Fund
Virginia Irwin Memorial Endowment
Johns Lectures
P. F. Johnson Memorial
Robert A. & Jo S. Johnson (MTS)
Roby M. Johnston Endowment
Joiner Ministerial Scholarship
V. A. Jones Library Memorial
Kiningham-Kuehn Endowment
Franklin W. Latta Memorial Scholarship
Ruth Fumbanks Latta Endowment
Randal (Randy) Leslie Endowment Fund
C. S. Lewis & His Friends Lecture
Library Reserve - Seminary Development
Mr. & Mrs. Robert F. Little (MTS)James & Louella Lively Family Endowment
Inez Lovelace Endowment
Virgil L. & Della M. Lowrie Lectures
Della Campbell Lowrie Endowment 20% (MTS)
Dennis L. & Elmira C. Magrill 50%
Rev. George Malone / Rev. Edmong Weir
W. A. Johnson Family Endowment$4,852.16$18,764.18$40,554.86$4,344.20$17,034.97$16,308.67$15,971.28$6,616.93$38,808.15$168,733.18$3,291.52$115,284.37$14,379.00$19,531.55$13,906.01$3,674.79$270,719.75$2,192.36$4,394.87$7,771.67$74,022.64$142,233.30$127,988.36$186,429.08$5,425.83$107,135.32$5,400.05$26,617.04$63,414.48$96,997.81$106,323.33$7,923.70$5,331.92$12,938.15$18,510.22$18,378.56$20,757.81$43,535.32$3,515.91$37,593.78$10,927.22$58,891.45$186,448.78$344,832.48$35,226.49$152,302.31$19,422.01

61$4,126.74$16,784.92$36,277.09$3,694.74$14,741.04$13,570.99$14,278.57$5,627.68$32,557.54$145,496.62$2,649.92$101,631.18$12,229.21$16,611.06$11,228.83$3,125.40$229,490.35$1,864.59$3,588.34$6,460.33$61,528.97$128,506.84$108,553.72$163,027.08$4,614.68$91,117.66$4,592.56$23,809.48$53,186.04$81,466.10$90,427.64$6,739.11$4,534.84$10,854.12$15,443.72$15,481.21$15,176.89$41,519.37$2,840.78$31,674.33$9,293.63$52,468.52$166,254.50$293,196.55$29,959.64$136,026.30$16,518.20

62

MINUTES OF THE GENERAL ASSEMBLY

Dessa Jane Manuel Scholarship 50%
Marshall (Texas) CPW Endowment
Dr. & Mrs. Arleigh G. Matlock ScholarshipCharles R. Matlock Library Endowment
Walter L. Mayo Endowment Fund
Mr. & Mrs. David M. McAnulty Memorial
Doris McCall Memorial Endowment
James W. & Mary H. McCulloch Memorial
Margaret McCulloch Scholarship
F. Dwight & Bernice K. McDonald
McGuinness-Wood Endowment
Jack B. McKamey Endowment Fund
^Velma McKinley Memorial Endowment
McKinley & Barnett Families 33% (MTS)
Wesley McKinney Memorial Endowment
Maude McLin Memorial Endowment
Robert W. McReynolds Memorial
Mr. & Mrs. W. J. McReynolds TrustJohn E. Meeks Family Endowment Fund
Memphis Methodist Conference Fund
Ed Mikel Doctoral Scholarship Memorial
Sam B. & Naurine W. Miles Endowment
Sam B. Miles Board Designated Endowment
Mary Elliott Miller Endowment
Rev. & Mrs. W. E. Miller Scholarship
Robert Lynn & Elizabeth P. Mills
Ministerial Scholarship Endowment 40%
Missouri-Arkansas CO-OP PCUSAJohn L. Mize Scholarship
Clinton & Eva B. Moore Endowment
Frank C. Moore Endowment Fund
The Hillman & Lorene Moore Endowment Fund
Mary E. Morefield Memorial 40%
Hubert W. Morrow Endowment PAS
Virginia Sue Williamson Morrow MT
Ruby Page Morton Endowment
William Taylor Morton Endowment
John & Gail Moss Endowment
Dr. Arthur Murrell Memorial Scholarship
Walter & Anna Murrie Endowment
Willard & Bettie Murrie Endowment
Gladys Teter Nichols
North Central Texas Presbytery ScholarshipNorthside Presby. Church, Cleveland, TN Seminary Ed.
Northside Presby. Church, Cleveland, TN PAS End.
William H. & Nola A. Oliver Scholarship
Bert & Pat Owen - Shepherd's Rest

$46,025.32$13,946.23$42,147.22$6,692.22$7,547.52$17,864.22$16,921.03$21,889.48$9,052.57$199,160.77$24,392.23$6,771.71$5,959.24$247,496.94$20,074.38$5,617.67$6,349.82$7,770.94$57,050.62$53,385.58$12,922.48$6,321.68$71,967.38$15,074.94$7,632.47$10,541.09$14,628.23$6,725.99$10,899.28$54,542.55$19,705.71$36,867.12$6,751.68$55,828.43$50,924.07$14,976.94$15,901.68$9,766.21$6,132.24$8,205.50$20,768.12$121,164.42$6,760.10$133,371.32$84,633.63$7,508.28$177,845.06

2023$38,688.89$11,861.31$35,247.73$5,692.92$6,419.19$15,193.56$14,092.15$19,580.55$6,939.19$169,368.51$20,745.07$5,460.20$5,068.35$212,953.31$17,685.03$4,777.82$5,250.83$6,609.16$53,887.38$47,667.05$11,110.66$5,376.57$64,376.18$13,245.11$6,341.95$8,965.06$10,946.20$6,016.51$9,120.20$48,683.88$17,521.62$32,978.35$5,742.30$48,691.36$45,341.55$12,740.27$13,526.82$8,306.23$5,065.95$6,978.81$17,666.00$102,750.18$5,749.52$113,427.09$75,706.36$6,236.28$159,085.74

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

Palestine CPC Endowment at MTS
Walter G. (Pete) Palmer Endowment (PAS)
Paskell & Bernice Parker Endowment
Parr Scholarship Endowment
Hughston R & Lorraine Peyton Endowment
Rev. G. F. Phelps Memorial ScholarshipJohn W. Piper Endowment Fund
Platte-Lexington Seminary
Gertie Allen and Martha Jean Faith Endowment
Bernice A. Humphreys Scholarship Endowment
Bettie Press Library Fund
S. Q. Proctor Ministerial Scholarship
Klahr & Iris Raney Endowment Fund
Eugene & Agnes Richardson Endowment
Evelyn B. Crick Richmond Endowment
Roy Roberts Memorial Endowment
Mrs. W. H. Rochelle Endowment Fund
Hudson & Robbie C. Roseberry
W. L. & Mary K. Rolman Scholarship
William & Dolores Rustenhaven Endowment
Beverly St. John/Theology & ArtsSaint Timothy CPC
Herschel A. & Iris L. Schultz
Clara Scott Family Chair - Part I
George W. Scott Endowment FundW. H. Scott Family Endowment
Marie C. Scrudder Memorial
Seminary Commitment Campaign
Seminary Development Fund Endowment
Seminary Scholarship Fund
Ed Shannon Endowment
E. Thach & Jerry Shauf Endowment
Robert E. Shelton Scholarship
Robert M. Shelton Scholarship
Ruby Burris Shelton Endowment
Dick & Virginia Singellton Endowment
Esther Smith & Search Parish Endowment
Odus H. Smith Memorial Endowment
Katherine Hinds Smythe Endowment
W. B. Snipes Memorial Scholarship
Truman Barrett Snowden Memorial
Dorothea Snyder Endowment
L. D. & Dathel Jones Stacey Endowment
Henry L. Starks ScholarshipAnne Stavely Endowmet Fund
Eva Jane Stewart Trust 50%
J.W. Stiles Lectures$4,875.74$342,006.10$5,735.61$59,019.02$9,789.79$17,293.01$28,738.63$26,534.38$9,232.88$234,869.65$6,065.55$11,191.13$22,233.58$9,024.31$87,451.90$2,123.39$11,483.40$136,982.05$19,901.88$7,266.36$15,676.89$4,431.99$157,637.57$378,108.39$9,092.93$14,268.46$5,619.18$4,573.28$1,040.37$11,451.90$14,473.33$19,853.37$6,980.02$4,428.48$6,550.09$16,379.73$2,762.32$6,219.04$10,842.59$14,286.39$6,957.04$7,999.68$835.48$292,310.83$2,998.30$69,471.72$62,510.75

63$4,146.81$290,866.37$4,878.16$49,442.51$8,326.57$14,707.18$24,292.23$22,275.76$7,852.63$209,116.28$5,158.75$9,219.07$18,610.18$7,375.95$78,227.30$1,805.99$9,766.36$122,533.03$16,926.26$6,180.32$14,023.26$3,769.44$134,068.93$561,642.38$7,733.57$11,985.86$4,779.12$3,590.57$884.86$9,440.71$12,841.20$16,885.15$6,243.75$3,766.46$5,570.86$13,930.72$2,349.33$5,289.32$9,698.89$12,146.88$5,792.17$7,155.84$710.57$268,160.99$2,550.05$58,786.58$54,749.79

64

MINUTES OF THE GENERAL ASSEMBLY

Rev. Elizabeth Stone Mem. Schol.
Lela Stricklen Endowment
Maymie Stovall Memorial Trust 25%
Roy Stucker Scholarship Fund 50%
Charles Studdard Memorial
Emma Elizabeth Suddarth Memorial
Robert H. & Lois Went Taylor Endowment
Thomas V. Taylor Seminary Student
Verdys E. Taylor Trust
A. J. Terry Scholarship
Theological Seminary General Endowment
Virgil H. & Irene R. Todd - OT EXCL
Tri-Mu Bible Class Scholarship
R L Truax, M L Truax, R L Truax, Jr Award for Academic Ach
Carl Walker Endowment
Mr. & Mrs. Carl Forbis Ward Memorial
Tom V. Warnick Memorial
Geneverette Warr Endowment
Warren, MI, First CPC Endowment
Rev. David & Leota Watson Scholarship Endowment
The Rev. Harlon & Mary Edith Watson Endowment
Virgil T. & Sue B. Weeks
Lynn Westbrook Memorial Endowment
Mae Westbrook Memorial Endowment Fund
The Weston Endowment
J. W. Wilder Scholarship
Alline Williams Endowment
Wayne Wiman Scholarship
Davis/Winston Scholarship for National Baptist Students
Lamar & Ellen Wilson Memorial Scholarship
Women's Issues in Ministry Endowment
Louisa Woosley Endowment Fund
Rev. Charles W. Hall Endowment for Pastoral Excellence
Dr. Thomas D. Campbell Endowment
Rev. Matthew Miller Endowment

Miscellanous
Endowment
Lavenia Cole Test. Trust Temp.
CP Retirement & Health Maintenance (Sue Galey)
Lillie M. Dickerson Memorial Fund
Verna Fillius Green Charities Endowment
Hodgeville Cemetery Association
Jamie Aros Endowment Fund
Laddie Lollar Scholarship

2023$3,195.10$2,691.68$45,665.49$39,266.41$12,557.41$10,678.11$65,081.57$56,317.58$22,663.15$18,975.73$8,808.32$7,491.49$14,106.16$11,847.52$8,122.33$6,758.59$2,974.54$2,529.86$2,831.92$2,408.51$7,347.78$4,990.54$129,439.54$110,958.23$105,152.23$92,765.19$14,285.60$12,778.74$9,516.51$7,944.07$6,981.22$5,937.50$77,301.29$70,675.79$6,645.47$5,502.29$13,415.68$12,000.59$8,266.24$7,147.70$92,723.76$79,007.50$9,711.34$8,259.54$11,231.76$9,402.98$5,539.63$4,711.47$17,464.50$14,853.29$248,369.26$208,986.97$10,054.78$8,551.34$39,167.89$34,193.88$7,028.39$6,054.45$19,544.79$16,098.95$9,861.53$8,821.33$137,428.19$120,588.37$37,463.45$33,450.61$15,632.27$13,983.35$3,648.15$3,263.34
Total $15,226,665.39 $13,545,548.49

Ending Balance Ending Balance
2021
2022
$74,339.03$13,858.89$23,314.56$20,855.29$100,573.36$86,209.02$11,447.73$10,709.37$24,776.19$7,220.67$152,866.91$130,889.29$24,769.14$21,679.15

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

McKinley & Barnett Families Temp.
Matching Gift Endowment Fund
Terrell D. and Jacqueline C. Maynard Endowment
Ethel Phillips Endowment
Thomas P. & Barbara J. Semmens Scholarship
Fhanor & Socorro Pejendino Missionary Endowment Fund
Stobbe Mathematics Scholarship
Maymie Stovall Trust
Mary Ann Walton Trust
Parr Estate/Mission Synod Ministerial Aid
Total
Bethel University
Endowment
J. E. Ash Memorial
Daisy J. Barger & Lena J. Davis
Grace Johnson Beasley (Memorial)
Herman Osteen Beasley Memorial
Bethel CPC, Columbia Presbytery
Boyett Trust
Rev. & Mrs. C. L. Bruington Library
Davis O. & Gladys Bryson Educ. 50%
Lavenia Campbell Cole Annuity End
Lavenia Campbell Cole Trust - 20%
Cumberland Presbytery Scholarship
J. Claud & Mary L. Dickinson Fund
Mary L. Claud Dickinson Educ.
Rev. & Mrs. Walter E. Dillow Memorial
Winifred M. Dixson Endowment
Jack & Ewie Freeman Trust
Vaughn & Mary E. Fults Min. ScholarshipSamuel K. Gam & Mamie S. Gam Endowment
Greensburg CPC Memorial Scholarship
Glenn Griffin Endowment - 33%
Fenner Heathcock Memorial Fund
Roy Hickman & Ruth Hughes Hickman
Francis A. Hobgood Trust 25%
George & Lottie M. Hutchins (Trust)
Dr. P. F. Johnson Memorial Endowment
Joiner Ministerial Scholarship (Bethel)Rev. E. R. & Forest Ladd Memorial
Robert F. & Jane L. Little (BC)Della Campbell Lowerie 20%
Dessa Jane Manuel Scholarship 50% (Bethel)
Albert & Belle McDonald Trus
Cliff McElroy Memorial Trust$4,732.41$88.48$26,681.35$108,663.77$3,043.24$20,381.79$81,287.67$416,881.19$3,035,673.04$247,877.70$4,357,397.56

65$4,188.36$79.17$23,866.96$97,201.75$2,722.24$21,011.52$72,713.34$364,600.13$2,594,675.85$221,731.21$3,694,212.21

Ending Balance Ending Balance
2021
2022
$10,194.39$8,670.38$25,853.60$21,988.52$22,760.89$19,358.20$56,179.13$47,780.44$2,585.58$2,199.01$45,476.23$38,677.56$15,192.83$12,921.54$56,676.34$48,203.31$102,102.76$86,838.54$24,858.58$21,142.26$16,679.69$14,186.09$10,256.28$8,722.99$582,985.45$495,829.99$32,272.40$27,447.72$64,793.68$55,107.10$26,551.22$22,581.87$51,330.86$43,656.93$32,936.59$28,012.62$10,388.62$8,835.53$49,763.28$42,323.76$106,511.80$90,588.42$55,852.19$47,502.39$43,733.31$37,195.20$358,505.04$304,909.05$79,270.75$67,419.90$8,590.11$7,305.91$3,373.33$2,869.03$38,051.13$32,362.54$512,465.78$435,852.88$239,557.99$203,744.38$643,383.02$547,198.25$36,529.32$32,676.13

66

MINUTES OF THE GENERAL ASSEMBLY

Nyta Miller Scholarship
Nell Miller Scholarship
Ministerial Scholarship Endowment 60%
Bert & Pat Owen Endowment for Bethel
Max & Ethel Mize Parker Scholarship
S. Q. Proctor Ministerial Scholarship
Agnes D. Richardson Endowment FundPauline Rucker Memorial
Rev. & Mrs. J. Howard Scott Memorial
Esther M. Smith Trust
Martha S. & W. Horace Snipes Scholarship
Eva Jane Stewart Trust - 50%
Roy Stucker Scholarship 50%
Richard Swain Memorial Scholarship
Weigel Bible Class
Total
Cumberland Presbyterian Church in America
Endowment
CP Church in America Min. Education
CP Church in America World Mission
National Missionary Society of the CP Church in America

Congregations
Endowment
Kate Maxwell Allen Trust
Robert & Jane Long Endowment
Grace Bright Circle Missions
Brunswick Cumberland Presbyterian Church Trust
Burnt Prairie CPC Endowment
Jane and Ed Chapman Endowment
Chinese Mission of San Francisco
Christ (FL) Tom W. Kelley Ed Fund
Christ (FL) Mary Beth Swindle Scholarship
Christian Service Center Endowment
The Mary Cloud Fund
Lavenia Campbell Cole Endowment
Dyersburg - Charles F. Moore C/T
Dyersburg - Jenny Edwards Endowment
1st Presbyterian Church of Alabaster - Gillis Endowment
1st Presbyterian Church of Alabaster - Kent Endowment
First Presbyterian Church of Alabaster
Fairfield C P Church TrustFrankie Floyd Fund for Education
Faith-Hopewell CPC Ministries Endowment$9,340.99$4,289.72$168,647.08$2,861.40$27,817.34$16,526.82$13,085.35$5,878.28$14,350.81$9,727.15$3,290.77$81,897.59$69,211.68$31,769.72$13,696.57$3,838,053.44

2023$7,944.46$3,648.42$143,434.62$2,433.60$23,658.70$14,056.08$11,129.11$4,999.51$12,205.35$8,272.97$2,798.79$69,654.04$58,864.64$27,020.16$11,648.96$3,265,877.85

Ending Balance Ending Balance
2021
2022
$1,089.52$974.60$1,376.57$1,231.37$43,409.81$38,830.91
Total$45,875.90$41,036.88

Ending Balance Ending Balance
2021
2022
$8,091.33$6,881.69$129,861.71$110,474.45$11,476.70$10,266.09$18,536.38$14,687.83$22,605.69$20,221.23$1,351.77$1,209.17$36,459.91$31,009.23$45,237.07$40,465.42$128,418.86$114,922.97$9,648.72$8,631.01$56,702.96$48,225.92$244,018.24$207,127.05$93,224.39$83,390.98$55,793.16$49,908.01$18,762.73$16,783.62$14,047.83$12,566.06$260,756.20$223,205.96$45,345.55$38,048.46$23,913.73$21,391.28$1,782.07$1,594.08

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

Faith Church Memorial Endowment
Germantown - Christian Education Ministry
Germantown - Outreach Ministry
Germantown - Worship Ministry
Germantown - Eugene/Rosa Mae Warren
Germantown - William Pickle Member Care
Basil & Gertrude Green Scholarship Fund
Glenn Griffin Endowment 33% (Congregational)
Harrodsburg CP Church Endowmnt
Francis A. Hobgood Trust 50%
Hohenwald CPC (Congregational)
Hopewell Cumberland Presbyterian Church Endowment
Albert M. & Delia Jackson Memorial
Albert S. Johnston Trust
Orn/Laughlin Trust
Lawrenceburg CPC - Jack & Marjorie Anderson Endowment
Lawrenceburg CPC - Mason/Jennings
Della Campbell Lowrie Trust
Lucado Endowment
Manchester CPC - Christian Education Endowment
Marshall (MO) David Guthrie YouthMarshall (MO) 50 Year Church Member Rec
CPC of Marshall (TX) Endowment
Marshall (TX) Ewing Chapel Cemetery
McKenzie CPC - Julia Patterson Irby
Medina CPC TrustLouise Moffitt Trust Fund
Mount Moriah Cemetery Fund (W. TN Presbytery)
New Salem Cemetery Fund
Oliver's Chapel Cemetery Trust
Silverdale Vision 2050 Endowment
Trimble CPC - Horace J. Coffer Memorial Trust
Trimble CPC - Howard Glasgow Memorial Trust
Trimble CPC - Bob & Chris Page Family Trust
Carolyn Smythe Parks Memorial Trust
E. E. Parks Memorial Trust
Hamilton & Merion S. Parks Family
Rev. Hamilton Parks Memorial TrustW. H. Parks Memorial TrustFranklin Pierce Memorial Trust
William W. & Lou W. Pierce Memorial
Prigmore Endowment
J. Dixie Johnson Primm Endowment
Red Bank CPC Endowment
Robinson Cemetery Endowment
Saint Timothy CPC Trust
Short Creek CPC Memorial Fund

$7,067.54$43,264.46$11,916.81$3,802.68$22,475.60$10,514.22$90,473.02$59,023.43$0.00$88,518.47$451,862.91$1,112.99$6,495.94$79,060.96$8,730.28$190,259.11$126,735.80$42,646.72$1,065,470.55$28,577.31$11,148.97$9,455.74$79,177.24$112,268.00$17,204.43$4,633.41$390,430.78$494,070.22$165,669.92$175,869.45$25,985.31$7,267.75$7,267.75$4,534.49$214,604.99$5,563.51$70,451.77$15,986.99$8,828.41$12,720.15$2,528.90$122,726.38$3,054.49$53,824.03$63,516.68$726.01$38,792.52

67$11,436.87$32,846.07$10,659.85$3,401.54$20,104.82$10,552.71$80,623.32$50,199.55$2,216.69$75,285.07$384,310.09$995.58$5,524.79$67,241.46$7,425.12$161,816.10$107,789.00$35,940.29$934,155.44$36,225.97$9,972.93$8,458.37$70,825.48$100,952.29$14,632.36$4,144.67$332,061.96$426,757.59$148,155.53$145,965.54$24,479.21$6,181.25$6,181.24$3,856.58$182,521.86$4,731.78$59,919.42$13,596.95$7,508.59$10,818.49$2,150.83$109,781.04$2,732.30$19,308.65$56,816.86$615.42$34,700.64

68

MINUTES OF THE GENERAL ASSEMBLY

Swan Cumberland Presbyterian Church
Inman & Mildred Swain Memorial
Thomas and Frances Swain Endowment
Thomas D. & Mary Jo (Adams) VaughanThomas & Mary Jo Vaughan OutreachWest Union Cemetery - Old Committee
Rev. Jonathan Clark Endowment
Calico Rock CPC - Mildred B. Curless Danielson
Calico Rock CPC - Every Member Endowment
Calico Rock CPC-J. W. & Frances Fountain Endowment
Calico Rock CPC -Dixie Jennings Gray Endowment
Calico Rock CPC - Ernie Horton Gray Endowment
Calico Rock CPC-Fayetta Hall Endowment
Calico Rock CPC - Willis Newton Hankins End.
Calico Rock CPC - Joann Smith Hudson Endowment
Calico Rock CPC - Zelda Killian Endowment
Calico Rock CPC - James & Ariel Utt-Landrus End
Calico Rock CPC- John & Ernette "Ernie" Parker
Calico Rock CPC - Ray & Velma Perryman End
Calico Rock CPC - Beatric Virginia Pino End
Calico Rock CPC - Pietro "Pete" Pino Endowment
Calico Rock CPC - Muriel Thompson Ryan End
Calico Rock CPC - Sean Vann Endowment
Calico Rock CPC - Wayland - Seay Endowment
Calico Rock CPC - Wayne & Gaye Wood End
Calico Rock CPC - Trimble House Maintenance Endowment
Calico Rock CPC - Pete & Betty Riggins
Calico Rock-Dr. Thomas D. & Linda Coleman Campbell
Total
Presbyteries
Endowment
Arkansas Presbytery - Camp Peniel
Arkansas Presbytery - Higher EducationRev. Leo E. Smith Min. Memorial Scholarship
Daisy Bell Belcher Estate
Cauca Valley Presbytery - Hogar Samaria
Columbia Presbytery Endowment
Crystal Springs Camp - Fred Ramsey
East Tennessee - Philip Norris Jones
William J. Eldredge Trust Fund
Ephraim McLean Sr. Memorial Fund
Missouri Presbytery - Education Fund
Missouri Presbytery - Church Development & Revitalization
Missouri Presbytery - Missions Growth
Oklahoma/Kansas/Nebraska Mission$25,486.74$85,515.21$0.00$718,135.00$72,233.61$87,246.85$15,409.11$3,128.23$17,795.18$2,186.20$12,111.82$12,558.73$2,718.53$1,291.51$3,462.72$2,548.87$12,879.40$2,883.09$14,005.69$1,129.80$8,898.41$2,565.32$5,642.05$22,340.30$17,960.45$10,863.51$3,455.45$4,433.50$6,851,237.37

2023$22,798.36$72,730.83$99,224.45$610,774.87$61,434.81$78,043.94$16,655.65$2,301.12$13,557.30$2,058.09$10,358.74$11,234.04$2,431.76$956.43$2,600.31$2,280.04$11,520.88$2,578.95$12,528.37$1,010.62$3,267.85$2,294.70$4,809.21$15,444.94$12,024.27$9,717.62$2,593.78$3,965.87$5,998,786.47

Ending Balance Ending Balance
2021
2022
$34,358.46$29,221.93$83,624.26$71,122.60$22,297.76$19,945.75$55,131.63$49,316.28$222,699.26$156,825.61$466,016.49$416,860.45$52,919.89$47,337.88$17,585.47$15,730.52$15,294.59$13,008.06$96,118.30$85,979.62$72,143.48$64,533.70$43,729.64$39,116.96$42,398.83$37,926.54$2,140,238.21 $1,914,483.14

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

69

Red River Presbytery - Camp$79,247.81$70,888.67
Red River Presbytery Christian Ed. General$14,947.72$13,371.01
Tennessee Georgia Presbytery Capital$50,425.70$45,106.71
Tennessee Georgia Presbytery Candidate Education$43,027.18$38,488.62
Trinity Presbytery - Trinity Investment Fund
$6,937,514.86 $5,647,024.66
Trinity Presbytery - Trinity Church Development Fund
$178,251.38$152,628.86
W. Tennessee Presbytery - Grace Beasley Fund
$190,505.17$170,410.40
W. Tennessee Presbytery - Camp Clark Williamson$31,787.72$28,434.73
Covenant Presbytery - Russ Milton Scholarship Endowment$23,937.55$21,412.53
Cumberland Presbytery -Missions - McInteer End$83,241.04$70,796.69
Cumberland Presbytery - Missions - Millwood$7,079.06$6,020.73
Cumberland Presbytery -Missions - Ray A. Morris$2,601.26$2,212.38
Cumberland Presbytery - Missions - NCD$183,096.20$155,724.26
Cumberland Presby Missions - Reid's Chapel End$59,829.27$50,884.87
Cumberland Presbytery - Missions-Royal Oak End$57,231.89$48,675.82
Cumberland Presby - Scholarships - Freeman End$174,285.61$148,230.16
Cumber Pres Scholarships - E. L. Freeman Farms$245,033.36$208,401.21
Cumberland Presby - Scholarships - Howard End$65,031.98$55,309.79
Cumberland Presby - Min. Educ - Bremen CPC 25%$67,526.22$57,431.16
Cumberland Presby - Cont. Educ - Hampton End$156,076.95$132,743.66
Cumberland Presbytery - Cont. Edu - KY Synod$6,486.67$5,516.94
Cumberland Presby - Gen. Prog - Bremen CPC 75%$202,578.10$172,292.99
Cumberland Presby - General Program - KY Synod$13,006.49$11,062.00
Cumberland Presby -Gen Prog - Eugene A. Leslie$3,785.84$3,219.89
Cumberland Presby - Gen Prog - Wilcoxson End.
$5,202.50$4,424.76
Cumberland Presby Christian Ed - Camp Koinonia$42,438.75$36,094.17
Cumberland Presby - Christian Ed - Cecil Huff
$5,514.12$4,689.78
Cumberland Presby - Christian Ed - Sam Macy
$1,916.24$1,629.79
Cumberland Presby Higher Ed - Joseph H. Butler$2,420.32$2,058.47
Cumberland Presby - Higher Ed - Sharon Church$35,196.32$29,934.51
Cumberland Presbytery -Robert L. McReynolds 50%$55,382.44$47,102.86
Cumberland Presbytery-National Disaster Assistance Endowment$0.00$98,960.96
Total $12,389,161.99 $10,502,593.08
Historical Foundation
Endowment
Anne Elizabeth Knight Adams Heritage Fund
Rosie Magrill Alexander TrustPaul H. & Ann Middleton Allen Heritage Fund
Barnett Family Heritage Fund
Grace J. Beasley Birthplace Shrine
Ethel Beal Benedict Heritage Fund
Birthplace Shrine FundJames L. & Louise M. Bridges Heritage FundMark and Elinor Swindle Brown Heritage Fund
*Sydney & Elinor Brown Heritage Fund

Ending Balance Ending Balance
2021
2022
$12,787.79$10,877.05$22,517.63$19,151.24$9,646.71$8,204.88$24,085.30$20,558.57$75,634.39$64,327.14$6,869.23$5,842.78$290,052.79$246,753.04$24,302.49$20,669.45$13,765.00$11,708.85$13,402.07$11,399.54

70

MINUTES OF THE GENERAL ASSEMBLY

Centennial Heritage Endowment
Walter Chesnut Endowment
Lavenia Campbell Cole Heritage Fund
C. P. Church in America Heritage FundCPW Archival Supplies Endowment
Bettye Jean Loggins McCaffrey Ellis Heritage Fund
Samuel Russell & Mary Grace Barefoot Estes
Family of Faith Endowment
Gam Family Heritage Fund
Gettis & Delia Snyder Gilbert Heritage FundJames C. & Freda M. Gilbert Heritage FundJames C. & Freda M. Gilbert Trust (HF)
Mamie A. Gilbert Trust
Susan Knight Gore Heritage FundHenry Evan Harper Endowment CP History
Ronald W. & Virginia T. Harper
Historical Foundation Trust
Donald & Jane Hubbard Heritage Fund
Cliff & Jill Hudson Heritage Fund
Robert & Kathy Hull Endowment
Into the Nineties Endowment
Joe Ben Irby Endowment
P. F. Johnson Memorial Endowment (HF)
Irene A. Kiefer Endowment
Mr. & Mrs. Chow King Leong Heritage Fund
Dennis L. & Elmira Castleberry Magrill 50%
J. Richard Magrill, Jr. Heritage Fund
Joe R. & Mary B. Magrill Trust
Jimmie Joe McKinley Heritage Fund
Edith Louise Mitchell Heritage Fund
Lloyd Freeman Mitchell Heritage Fund
Snowdy C. & Lillian Walkup Mitchell Heritage Fund
Rev. Charles & Paulette Morrow Endowment
Virginia Sue Williamson Morrow Heritage FundAnne E. Swain Odom Heritage Fund
Martha Sue Parr Heritage Fund
Florence Pennewill Heritage Fund
Morris & Ruth Pepper Endowment (HF)
Publishing House Endowment 33% (HF)
Mable Magrill Rundell Trust
Samuel Callaway Rundell Heritage FundPaul & Mary Jo Schnorbus Heritage Fund
Shiloh CPC Ellis County Texas Endowment
Hinkley & Vista Smartt Heritage FundJohn W. Sparks Heritage Fund
Irvin S. Annie Mary Draper Swain Heritage Fund
The Trustee Heritage Fund

$114,809.48$22,008.42$90,256.25$18,930.29$40,161.77$13,656.17$31,210.56$19,535.03$1,624.95$8,922.96$31,796.02$83,367.79$19,277.73$0.00$4,028.09$6,961.14$133,428.19$24,947.66$7,908.12$21,927.40$51,774.67$11,120.33$25,146.12$2,886.23$7,449.48$31,286.16$14,200.39$223,782.46$11,170.39$6,276.78$6,276.85$8,923.05$3,205.62$17,035.13$39,985.97$44,602.88$6,202.28$22,332.21$105,183.45$22,510.04$15,203.42$10,902.20$9,951.89$12,096.08$129,705.30$45,926.11$8,404.98

2023$97,645.63$18,718.32$76,763.06$16,100.23$34,157.65$11,618.84$26,544.65$16,614.57$2,152.42$7,588.98$27,071.11$72,071.65$16,395.70$21,332.37$3,760.75$6,186.40$114,350.48$21,737.59$6,725.87$18,649.30$44,034.41$9,604.85$21,386.84$2,581.78$6,335.80$26,608.95$12,077.48$190,327.31$9,500.44$5,338.43$5,338.49$7,589.06$2,726.65$14,488.44$34,281.59$37,934.82$5,275.04$18,995.78$89,458.75$19,144.81$12,930.48$9,272.36$8,464.12$10,803.35$110,316.67$39,132.94$7,158.55

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

F. P. (Jake) Waits Heritage Fund
Roy & Mary Seawright Shelton Heritage Fund
Gwendolyn McCaffrey McReynolds Hertiage Fund
Total
Missions Ministry Team
Endowment
Missions Ministry Team Budget Reserve Endowment
Church Loan Fund - General
McKenzie Endowment
Advance in Missions Trust Fund
Missions & Evangelism Endowment
Grace Johnson Beasley Memorial
Grace Beasley - Small Rural Church
Bennett & Mildred Brown TrustDavid Brown Endowment
CPW Leadership Trust FundCPWM Bethel College Scholarship
Lavenia Campbell Cole Annuity Endowment
Lavenia Cole Testamentary Trust (25%)
Lavenia Campbell Cole Trust Endowment 20%
Rouine Vodra Coleman Endowment
Winnifred M. Dixon Endowment
Joseph B. Dungy Endowment
Louise & Sam R. Estes Endowment
Clifford Gittings Endowment
Lelia B. Goodman for Missions
P. F. Johnson Memorial End.
Finis Ewing & Bessie Keene Memorial
Chow King Leong Endowment
Mary Katherine Mize Longwell Endowment
Della Campbell Lowrie Trust 20%
Jamie Roy Chaffin Endowment
Mark G. Lynch Choctaw Presbytery
Clifford W. & Sarah C. McCall NCD
Joe E. Matlock Endowment
Robert E. Matlock Endowment
Robert T. & Dona Milam Endowment
Nancy J. Orr Bequest
New Church Development Endowment
S. Q. Proctor Home Mission Endowment
Marguerite D. Richards Rural Church
Maymie Stovall - Home Missions 25%
Paul & Geneva Richards Memorial
William A. & Beverly St. John Endowment
Madge Sprague Memorial Endowment$15,927.32$15,144.28$14,215.82$2,126,649.31

71$13,546.21$12,884.11$12,090.61$1,835,307.23

Ending Balance Ending Balance
2021
2022
$412,412.14$368,910.39$1,782,812.47 $1,516,284.61$55,025.02$46,798.85$575,448.26$489,419.59$149,789.96$127,396.57$48,967.20$41,646.68$66,163.50$56,272.18$97,842.29$87,521.75$20,631.23$18,455.01$147,247.72$131,204.39$289,526.31$252,659.27$81,369.26$69,204.65$862,852.08$756,183.80$28,876.19$24,559.23$2,520.09$2,254.27$76,234.04$64,837.16$119,108.55$101,301.98$18,582.01$15,805.22$11,014.36$9,852.54$5,660.50$5,063.42$25,073.57$21,325.12$195,583.89$166,344.37$67,273.73$57,216.42$1,274.02$1,139.64$595,459.91$506,439.57$3,902.11$3,490.47$18,998.26$16,994.29$18,910.16$16,915.48$68,293.60$58,083.85$214,745.59$182,641.42$13,556.79$13,691.62$8,368.99$7,486.21$127,559.95$108,489.93$15,171.96$12,903.78$32,307.03$27,477.17$15,927.08$13,546.02$16,098.93$13,692.16$17,851.27$15,275.02$10,796.53$9,657.74

72

MINUTES OF THE GENERAL ASSEMBLY

Lela Swanson Stricklen NCD
Cornelia Swain Endowment
Marguerite D. Richards MM Magazine
Walkerville CPC Memorial Endowment
Brown & Julia Welch Missions Endowment
Marvin O. Clement & Clement E. Wilkins Memorial Endowment
Gina Marie Benzel Ableson Memorial
Ashburn-Graf Educational Endowment
Maree Blackwell Endowment
James A. Brintle II Scholarship
Mattie Ree Suddarth Brown Endowment - Missions
Gladys H. Bryson Scholarship Fund
Davis O. & Gladys H. Bryson Missionary
Mary Frances & William Carpenter
Mildred Chandler Scholarship Endowment
Colombian CPW Elementary Scholarships
Colombian University Scholarships
Helen Deal Endowment
John A. Deaver Mission
Chester E. Dickson Endowment
Jose & Fanny Fajardo Endowment
Foreign Missions Endowment
Mrs. G. W. Freeman Bible Woman Trust
McAdow and Mae Gam Endowment
Samuel King Gam
Freda Mitchell Gilbert Endowment (MMT)
Bernice Barnett Gonzalez Endowment
Gleniel Grounds Endowment
Holzer Trust
Hong Kong Mission
Marvin C. & Ruth M. Kinnard Trust
Warren and Carline Lowe Trust
Mamie McAdoo Endowment
McClung/Fowler Memorial Endowment
Holly Katelyn McClurkin
Rubye Johnson May Memorial 50%
Lucie C. Mayhew Fund for U-P Children
Elizabeth A. & James W. Morrow Trust
Richard Nicks Memorial Endowment
Hamilton & Merion S. Parks Family Trust #2
Patron Membership
Myra Patton Foreign Mission Endowment
Perpetual Membership Fund
Don & Gwen Peterson Endowment Fund
Rose Ella Porterfield Scholarship
Carl Ramsey Scholarship Fund
Marguerite D. Richards Japan$85,141.49$92,648.37$15,825.36$12,942.36$41,804.88$2,917.87$19,418.28$211,013.44$4,737.02$11,626.31$27,417.05$166,450.66$112,005.14$15,406.13$206,727.04$58,007.35$104,897.33$68,165.94$19,588.36$59,298.14$17,000.93$451,363.91$12,323.77$23,289.36$38,164.49$15,396.85$2,690.07$4,133.76$124,466.10$53,374.51$20,364.77$5,231.80$5,140.23$166,954.15$1,294.42$14,648.49$24,027.01$32,046.77$90,088.66$47,533.99$1,095,666.12$219,061.09$1,348,812.22$174,251.22$35,802.34$52,741.11$21,573.06

2023$72,412.92$79,270.95$14,156.06$11,577.22$35,555.11$2,610.07$17,370.00$180,631.66$4,237.38$10,399.96$23,318.22$142,484.55$95,260.56$13,102.97$176,962.96$49,658.02$93,832.62$57,975.27$17,522.14$50,433.15$15,262.50$383,885.64$11,023.85$22,250.71$32,459.07$13,772.76$2,406.32$3,697.74$106,545.45$45,395.11$17,419.52$4,679.96$4,598.02$142,921.88$1,157.88$13,103.35$20,542.64$27,255.83$83,380.47$42,520.00$936,368.31$186,312.88$1,149,292.66$148,540.43$32,025.85$45,170.80$18,347.88

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THE CUMBERLAND PRESBYTERIAN CHURCH

Elise Sanders Endowment
Scholarship-Universidad Evangelica
Buddy & Beverly Stott Endowment
Maymie Stovall - Foreign Mission 25%
Irvin & Annie Mary Draper Swain
Walter Swartz - Jose Fajardo Scholarship Fund
William B. & Emma Jo Denson Todd Endowment
Boyce & Beth Wallace Endowment
Robert J. & Marilee B. Watkins
Bill & Kathryn Wood
Forester World Missions Endowment
Bill & Iona Wyatt Endowment
Rev. & Mrs. Tadao Yoshizaki Memorial

Communications Ministry Team
Endowment
Masaharu Asayama/CPWM Endowment
Ky Curry Publishing Endowment
C. Ray Dobbins Endowment
Dennis H. Kiefer Endowment
Marguerite D. Richards CP Magazine
Pat White Endowment

Discipleship Ministry Team
Endowment
Paul Allen Endowment for C E
Grace Johnson Beasley Mem.
Bennett & Mildred Brown for C E
Christian Education Mid-Century
Christian Education Season Endowment
Carl Cook Outdoor Ministry Endowment
Lavenia Campbell Cole Annuity End.
Jill Davis Carr - Leadership Development
Consultant Training Fund
C. P. Youth Conference
H. Harold Davis Endowment FundJack W. Ferguson, Jr. C E Endowment
Ira & Rae Galloway for C E
Jean Garrett Endowment for C E
Louise Adams Heathcock Memorial
John Gilbert Horsley - Youth Leaders
Donald & Jane Hubbard Endowment for C E
Into the Nineties for C E
Reverend Gayle J. Keown for C E

73$398,649.38$339,051.90$20,882.88$18,680.09$36,194.72$30,783.69$15,928.47$13,547.21$50,286.02$43,041.13$65,439.27$56,017.32$12,828.33$11,475.21$66,232.16$56,330.53$3,752.95$3,357.09$111,051.70$94,974.01$4,699,252.92 $3,996,721.47$17,214.94$14,641.35$1,222.28$1,093.37
Total $17,251,652.29 $14,777,265.51

Ending Balance Ending Balance
2021
2022
$19,535.06$17,474.45$61,335.25$52,170.45$57,308.37$48,742.01$1,757.90$1,572.43$35,047.00$31,350.25$14,504.67$13,045.88
Total$189,488.25$164,355.47

Ending Balance Ending Balance
2021
2022
$16,890.36$14,383.37$14,355.21$12,209.14$33,396.53$28,403.80$327,824.28$278,815.09$244,578.02$208,013.97$6,393.97$5,438.08$47,194.63$40,139.08$15,219.02$12,943.82$76,068.87$64,696.69$221,678.45$189,616.38$218,249.07$185,652.48$14,358.49$12,211.93$18,700.18$15,904.48$5,429.27$4,617.63$14,424.68$12,268.20$17,221.18$16,384.90$15,086.08$12,830.73$362,566.01$308,362.95$4,698.94$3,996.46

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MINUTES OF THE GENERAL ASSEMBLY

Earl King Memorial
Virginia Malcom Christian Education
Wesley & Jackie Mattonen Endowment
David & Mary McGregor C E Endowment
James D. McGuire Endowment for C E
Howell G. & Martha Jo Mims CPYC
Morris & Ruth Pepper for C E
Bill & Hazel Phalan Endowment
Claudette Hamby Pickle C E Endowment
Publishing House Endowment 33%
Dr. & Mrs. E. K. Reagin Endowment
Jodi Hearn Rush Endowment
Rev. Rusty Rustenhaven Youth Ministry
Give for Good Endowment
John W. Speer Endowment for C E
Cornelia Swain Endowment for C E
Irvin & Annie Mary Swain Endowment
Jake Tyler Children's MinistryFrank & Linda Ward Endowment (CE)
William Warren Endowment for C E
Clark Williamson Memorial
Helen Wiman Memorial
Young Adult Ministry Endowment
Terence R. McCain, Sr. Endowment
Sandra Shepherd Feed My Sheep Endowment
Total
Pastoral Development Ministry Team
Endowment$14,361.81$149,893.41$45,267.74$72,954.40$21,471.71$38,314.46$68,268.57$19,191.60$27,112.35$188,391.02$74,724.47$16,649.64$17,912.10$4,481.23$26,120.11$35,470.78$40,519.34$6,996.84$47,583.21$15,415.50$54,278.12$8,335.29$30,931.50$8,144.09$0.00$2,707,122.53

2023$12,214.75$127,484.53$38,500.26$62,047.88$18,261.68$32,586.55$58,062.52$16,322.45$23,059.09$159,875.64$63,553.25$14,178.91$15,234.22$4,008.55$22,215.19$30,241.69$34,734.51$5,950.91$40,469.58$13,110.89$46,163.63$8,140.61$26,410.06$6,926.54$9,404.88$2,306,643.07

Ending Balance Ending Balance
2021
2022
Awards for CP Ministers & Spouses$39,094.04$34,970.36
Roosevelt and Ruth Baugh$8,718.26$8,996.41
LaRoyce Brown Endowment$2,715.45$2,429.20
James & Helen Knight Endowment$40,299.77$32,121.63
Ministerial Endowment$21,208.16$18,971.14
Cumberland Presbyterian Legacy of Ministry$35,132.93$30,214.13
Melvin & Naomi Orr Endowment$33,022.21$25,634.26
James Lee Ratliff Endowment$17,615.18$15,757.09
Norlan & Ellie Scrudder Endowment$33,568.39$26,025.19
James & Geneva Searcy Endowment$51,035.82$39,502.58
E. G. & Joy Sims Endowment$35,546.90$27,599.77
Leonard & Mary Jo Turner Endowment$21,672.43$19,386.40
Lyon Walkup Endowment$26,972.70$24,127.58
Arturo & Carmen Ortiz Endowment$26,481.09$28,247.88
Louisa M. Woosley Endowment for Sustaining Women in Ministry$20,909.74$18,191.17
Pastoral Mental Health Services Endowment$0.00$1,129.68
Total$413,993.07$352,174.79

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THE CUMBERLAND PRESBYTERIAN CHURCH
Office of the General Assembly
Endowment

D. W. Fooks Memorial Endowment
Publishing House Endowment (33%)
Robert & Olene Rush Endowment
Trustee Endowment

Our United Outreach
Endowment
George F. Battenfield Memorial
Daisy Bray Freeman Trust
Bertha Feazel Hammons Memorial
Kenneth & Myrtle Holsopple Memorial
Cliff & Jill Hudson OUO Endowment Fund
Knights of Honor Association Trust
Lowrie Estate Oil Royalties
Allan L. Edsell, II Endowment
Robert L. McReynolds Endowment 50%
The Moderators' Endowment for Our United OutreachSanta Anna Church Memorial Fund
Tithing and Budget Endowment

75

Ending Balance Ending Balance
2021
2022
$24,479.98$20,820.23$36,946.22$31,422.62$24,963.32$21,231.34$481,462.87$409,484.87
Total$567,852.39$482,959.06

Ending Balance Ending Balance
2021
2022
$67,980.61$57,817.56$73,892.11$62,845.34$62,810.18$53,420.17$310,337.50$263,942.49$18,520.81$15,789.35$4,378.35$3,723.79$2,474,640.82 $2,158,222.94$1,519.08$1,358.85$55,115.99$46,876.24$53,840.12$45,892.77$27,352.76$23,263.52$489,385.63$416,223.18
Total $3,639,773.96 $3,149,376.20

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THE REPORT OF THE
HISTORICAL FOUNDATION
I. GENERAL INFORMATION
A. OFFICERS OF THE BOARD
The officers of the board are as follows: Pat Ward, president; Kelly Shanton, vice-president; andMartha Jo Mims, secretary. Susan Knight Gore is the director and treasurer of the Historical Library andArchives.
B. BOARD REPRESENTATIVES TO THE CPC GENERAL ASSEMBLY
The board’s representative to the 192nd General Assembly of the Cumberland Presbyterian Church
is Reverend Lisa Oliver. The alternate is Cathy Littlefield.
C. MEMBERSHIPThe board is currently composed of the following members: from the Cumberland Presbyterian
Church in America— Reverend Joe Howard III, Willie Lynk, Reverend Annett Pullom, and Pat Ward,from the Cumberland Presbyterian Church— Robin McCaskey Hughes, Ashley Lindsey, Cathy Littlefield,
Martha Jo Mims, Lisa Oliver, and Kelly Shanton.
D. MEMBERS WHOSE TERMS EXPIRE
The first term of Cathy Littlefield expires with the 2023 meeting of the Cumberland Presbyterian
General Assembly, and she is eligible for reelection. The second term of Rev. Joe Howard III expires withthe 2023 meeting of the Cumberland Presbyterian General Assembly, and he is eligible for reelection. The third
term of Pat Ward expires with the 2023 meeting of the Cumberland Presbyterian General Assembly, and she is
not eligible for reelection.
E. STAFF
Susan Knight Gore serves as the Archivist of the Historical Foundation.

II. ASSEMBLY REPORTING
A. STRUCTURE AND RELATIONS
As a matter of official structure, relative to the CPC, there is a Board of Trustees composed ofmembers from both the CPC and CPCA, and relative to the CPCA, there is a committee composed ofmembers from the CPCA.

II. PROGRAMS AND ACTIVITIESA. HISTORY INTERPRETATION AND PROMOTIONAL ACTIVITIES
1. The 1810/1874 Circle
In order to enlist the financial support of interested members of our churches in the work of theFoundation, the 1810/1874 Circle was created. Membership is based on a financial contribution of $25 ormore per year. Income through such gifts enables the Foundation to meet expenditures and is vital to thecontinued work of the Foundation.

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We appreciate the support given to the Foundation by all members of the 1810/1874 Circle andencourage other members of the Cumberland Presbyterian Church and the Cumberland Presbyterian Church
in America to join this donor group.
2. Patrons
Persons who contribute $100 or more to one of the endowments of the Historical Foundation
become patron members and receive a certificate. Patron memberships may also be given in honor or inmemory of an individual.
3. Heritage Churches
Congregations contributing a minimum of $1,000 to an endowment of the Historical Foundation
become Heritage Church. There are six categories of recognition and churches can move from one level toanother.
Heritage Church $1,000 - $4,999
Silver Heritage Church $5,000 to $9,999
Golden Heritage Church $10,000 to $24,999
Platinum Heritage Church $25,000 to $49,999
Diamond Heritage Church $50,000 to $99,000
Jubilee Heritage Church $100,000 and up
4. Presbyterial Heritage Committees/Presbyterial Historians
To promote interest in the work of the Foundation and to nurture work in history on the presbyterial
level, the Historical Foundation seeks to work cooperatively with the Presbyterial Heritage Committees/
Presbyterial Historians of both general assemblies. The brochure, Suggestions for Heritage Committees
and Presbyterial Historians, is available from the Foundation. The board expresses its appreciation to thepresbyteries that have Heritage Committees/Presbyterial Historians.
5. Denomination Day Offering
The 2023 Denomination Day Offering was designated to fund the conversion of fragile anddeteriorating analogue media to digital formats in order that it might better be preserved.
The Foundation expresses appreciation to congregations and others groups who received special
offerings for the work of the Historical Foundation on Denomination Day. This special offering provides
an opportunity for congregations to directly contribute to the support of the Historical Foundation as wellas the Foundation supplying educational materials to each congregation.
6. Cooperative Project
We are now in a cooperative project with the Office of the General Assembly of the Cumberland
Presbyterian Church, and the Communications Ministry Team of the Ministry Council of the Cumberland
Presbyterian Church to scan and make available to both Cumberland Presbyterian denominations at no
cost the Cumberland Presbyterian magazine and predecessor publications; the Cumberland Flag; theMissionary Messenger and predecessor publications; the Minutes of the General Assembly of the Cumberland
Presbyterian Church and predecessor institutions; the Minutes of the General Assembly of the Cumberland
Presbyterian Church in America; the minutes of all judicatories of both denominations; and the Yearbook of
the Cumberland Presbyterian Church.
Hosting solutions for the vast amount of data generated are under investigation both from theperspective of how we can do this cheaply and of how can we do this so it will be easy for Cumberland
Presbyterians and other researchers to access.
Scanning is progressing. The Cumberland Presbyterian magazine has been completely scanned from2000 to the present (over 250 issues) and partially scanned from 1935 to 1999 (approximately 800 issues).
The Minutes of the General Assembly 1931, 1950, and from 2007 to 2022 are in digital form as are issues of
the Yearbook of the Cumberland Presbyterian Church for the same span. In addition the first set of session
minutes has been scanned: Goshen Cumberland Presbyterian Church in Winchester, Tennessee (1870-2015).
B. PUBLICATIONS
1. Promotional Materials
The Historical Foundation provides promotional materials describing its purpose and work, the

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2023

various means of financially supporting this work, and listings of available publications and prints for salethrough the Foundation. These materials are available on the Foundation’s website.
2. Publication Series
The Foundation has a number of titles and prints available for purchase. Income from the sale ofthese items goes into the Historical Foundation Trust, a permanent endowment supporting the Foundation’swork. Titles available are:1883 Confession of Faith.
1895 Cumberland Cook Book.
Cumberland Presbyterianism and Arminianism Compared/Contrasted on Selected Doctrines
by Joe Ben Irby.
Faith Once Delivered; Some Indispensable Doctrines of the Christian Faith by Joe Ben Irby.
Family of Faith: Cumberland Presbyterians in Harrison County [Texas], 1848-1998
by Rose Mary Magrill.
God So Loved by Roy Hall.
History of East Side Cumberland Presbyterian Church, Memphis, Tennessee, Memphis Tennessee: 1926-1986,
by the Historical Committee.
History of the Cumberland Presbyterian Church by B. W. McDonnold.
Jerusalem Cumberland Presbyterian Church: A Documentary and Pictorial History
by Anne Elizabeth Swain Odom.
Legacy of Grace: Louisiana and Texas Cumberland Presbyterian People & Places of Trinity Presbytery
by Rose Mary Magrill.
Life and Thought of Finis Ewing by Joe Ben Irby.
Life and Thought of Milton Bird by Joe Ben Irby.
Life and Thought of Reuben Burrow by Joe Ben Irby.
Life and Thought of Robert Verrell Foster by Joe Ben Irby.
Life and Thought of Stanford Guthrie Burney by Joe Ben Irby.
Life and Times of Finis Ewing by F. R. Cossitt.
Soundings by Morris Pepper.
Theological Snippets by Joe Ben Irby.
This They Believed by Joe Ben Irby.
What Cumberland Presbyterians Believe by E. K. Reagin.
Women Shall Preach: Celebrating 125 Yeas of Ordained Women in Ministry in the
Cumberland Presbyterian Church.
Prints of the Samuel McAdow Home and the First Meeting of Cumberland Presbytery. These items areavailable for sale from Cumberland Presbyterian Resources.
3. Denomination Day Resources
All the Past is but the Beginning of Beginning (Denomination Day resource) is available
on the Foundation’s web site under the Resources section:
http://www.cumberland.org/hfcpc/resource/
It includes eight dramas intended to present the birth of the Cumberland Presbyterian Church andthe Cumberland Presbyterian Church in America. A hard copy may be requested from the Foundation
office.
4. Online Promotion
Recognizing the increasing value of emerging social media, the Historical Foundation employsa Facebook group, “Historical Foundation of the CPC & CPCA,” to engage an expanding audience of
Cumberland Presbyterians in denominational history and heritage. By showcasing collection acquisitions,
the Foundation expands the knowledge of those materials sought for preservation as well as the nature ofarchival development. The Foundation also employs a Facebook Page. The Facebook Page is somewhat
more informal and is ideal for announcements.

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C. HISTORICAL FOUNDATION AWARDS

1. Award in Cumberland Presbyterian History
The Foundation encourages the writing and publication of papers on all aspects of thehistory of the Cumberland Presbyterian Church in America and the Cumberland Presbyterian
Church. One means of promoting such writing is the Historical Foundation Award in Cumberland
Presbyterian History. A $300 prize is awarded to the author entering the best paper on any CPC
or CPCA history subject which meets in form and content the requirements set by the Board ofTrustees and judged by the board appointed awards committee. All manuscripts submitted tothe competition become property of the Foundation and are added to the Historical Library andArchives.
The contest follows the calendar year, and entries for the 2023 competition are encouraged.
All entries will be accepted through December 2023 for this year’s contest. Any entries received
following the deadline of December 31st will be automatically entered in the 2024 competition.
Guidelines and entry forms for submitting manuscripts to the competition are available
from the Foundation office as well as on the internet, http://www.cumberland.org/hfcpc/Awards.
htm. The Historical Foundation appreciates the participation of past and future CPCA and CP historians inthis program.
2. Awards of Recognition

Awards of recognition are certificates given to organizations or individuals in recognition of historic
events or contributions to the preservation of our heritage as Cumberland Presbyterians. bAppropriate
applications for the award are: particular churches celebrating anniversaries of their organization; any
judicatory or agency celebrating publication of a written history; celebrations of history or historic eventin a creative or unusual manner; individuals who have provided continued service for 50 years or moreas members of a local congregation or presbytery; individuals who have served for 40 years or more in acontinuing leadership role (including pastors) within a local church. Individuals, churches, or presbyterial
heritage committees may make application for the issuing of an award by contacting the Foundation office.
Application forms are supplied by the Foundation office as well as the internet,
http://www.cumberland.org/hfcpc/Awards.htm.
D. RELATIONSHIPS
Presbyterian Historical Society of the Southwest
The Presbyterian Historical Society of the Southwest is an agency of The Synod of the Sun,
Presbyterian Church (USA) and Cumberland Presbyterian Churches in Arkansas, Louisiana, Oklahoma andTexas. Members of the Cumberland Presbyterian Church who serve on the board of this organization are
Reverend Norlan Scrudder, Reverend Michael Qualls, and Reverend Perryn Rice.

IV. HISTORICAL LIBRARY AND ARCHIVES
A. RESEARCH SERVICEThe Foundation’s main research commitment is to the agencies, local congregations, and membersof the Cumberland Presbyterian Churches. Since the Historical Library and Archives of the HistoricalFoundation serves as the official repository for the Cumberland Presbyterian General Assemblies, this is our
focus. Although the separation of research into two types designated by their mode of access has been rapidand dramatic, both the traditional and “cyber” mode contribute to and enhance the other.

1. Traditional/Physical Access

Hands on access to primary source material remains the vital heart of historic and theologicalresearch. Rather than being diminished by increased electronic resources, traditional research has broadened
due to heightened awareness of primary sources in an expanding information age. The Foundation receives
research requests by personal visitors, mail, e-mail, and telephone. As time permits, requests are researched.
Responses are sent to the requestor, as well as pertinent information on ministers, congregations, presbyteries
and synods being placed on our website for future researchers.

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2. Electronic Access

The Foundation’s website continues to expand in order to provide greater access to the materials in
the Historical Library and Archives. As well as being a research tool, the internet provides an invaluable
and inexpensive means of promotion for the physical collections of the Historical Library and Archives,
the activities of the Historical Foundation, and for the greater community of faith called Cumberland
Presbyterians. Information at the site includes: general information about the Foundation, entire texts ofimportant historical documents, historical information on particular congregations, ministers, presbyteries,and synods. Beginning in 2018, the Foundation added a YouTube Channel for historic films documenting
the faith-life of Cumberland Presbyterians. The gateway URL to the Foundation’s website is
http://www.cumberland.org/hfcpc/.
The YouTube Channel can be accessed directly at
https://www.youtube.com/channel/UCTk4Wnc8b1T96d0L8Vkt4lg
or through the gateway URL.

B. ACQUISITIONSThe Historical Library and Archives regularly receives items published by the two denominations,
Minutes of the General Assembly of the Cumberland Presbyterian Church, Preliminary Minutes of the General
Assembly of the Cumberland Presbyterian Church, Yearbook of the General Assembly of the Cumberland
Presbyterian Church, The Cumberland Presbyterian, Missionary Messenger, Minutes of the General Assemblyof the Cumberland Presbyterian Church in America, Preliminary Minutes of the General Assembly of the
Cumberland Presbyterian Church in America, and The Cumberland Flag. Synods and presbyteries deposit
four copies of their printed minutes in the Historical Library and Archives. In addition, books, pamphlets,
theses, dissertations, records and publications of general assembly, boards, agencies, institutions, and task
forces; records and publications of synods and presbyteries, session records and other materials of particularchurches, biographical material of Cumberland Presbyterian and Cumberland Presbyterian Church in
America ministers, photographs, audiovisual materials, and museum items were among the accessions
received.
Some of the highlights added to the collection include:
Books
Biggs, David M. The Church on the Hill: Stories From Our Past. (Cumberland Presbyterian Church inGreenfield, Tennessee) Brentwood, Tennessee: Fairlane Publishing, 2020.
Black, William Robert. “No Northern or Southern Religion: Cumberland Presbyterians and the ChristianNation, 1800-1877.” Ph.D. diss., Rice University, 2018.
Bryan, David. The Songster’s Companion: A Selection of Hymns and Spiritual Songs, Lately
Complied From Various Authors, for the Use and Benefit of All People. 2nd ed.
Jacksonville, Alabama: Printed by J. F. Grant, 1838.
Camden Cumberland Presbyterian Church. Camden, Arkansas.
East Camden Cumberland Presbyterian Church. Camden, Arkansas.
Coop Prairie Cumberland Presbyterian Church. Mansfield, Arkansas.
Trimble Camp Ground Cumberland Presbyterian Church. Dolph, Arkansas.
A Little Weaving and A Lot of Cooking. Prepared for CPW Convention June 1993 Little Rock, Arkansas. 1993.
Davenport, Mark A. 4 Miles of Gravel Road: Words of Inspiration for the Path We Travel. 100
Day Devotional. Self Publish-N-30 Days. 2021.
Donnell, Raymond Dufau. Buffalo Presbyterian Church and Cemetery: Greensboro, North Carolina.
Greenboro, North Carolina: The Guilford County Genealogical Society, 1994. Third Printing 2003. Rev. Samuel
McAdow’s parents, John and Ellen Nelson McAdow were members of this congregation.
Fairchild, Ashbel Green. Reply To Strictures On a Pamphlet Entitled Unpopular Doctrines of the Bible.
[Original review was by Rev. Milton Bird] Pittsburgh: Pittsburgh Conference Journal. Printed by Matthew
Maclean, 1835.
Gentry, Michele. Belle’s Story. Cordova, Tennessee: Cumberland Presbyterian Church,
2021.
Hogan, Brian. A Life in the Saddle: Memoirs of a Pioneer, Circuit Rider and Missionary.
(Rev. David M. Hogan, 1811-1904). Fayetteville, Arkansas: Asteroidea Books, 2021.
Oakland Cumberland Presbyterian Church. Calvert City. Kentucky.
Cookbook. The Fruit of the Spirit. Kearney, Nebraska: Morris Press Cookbooks, 2002.

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Institutions
Bethel College, McKenzie, Tennessee.
Bethel Beacon. Volume 20, Number 8 (May 1957).
Cumberland University. Lebanon, Tennessee.
The Student. Vol. VII, No. 10 (June 1887). Published by the Heurethelian Society. Editor, Ira Landrith.
Missouri Valley College. Marshall, Missouri.
Commencement Program. May 31, 1895.
Trinity University. Tehuacana, Texas.
Catalogue. 1875-1876.
Waynesburg College. Waynesburg, Pennsylvania.
The Waynesburg College March and Two-Step. By H. A Burns. Waynesburg, Pennsylvania: J.
M. Burns, 1899. Sheet music for piano.
Periodicals and Curriculum
Advanced Quarterly. Vol. 26 No. 2 (April, Mary, June, 1933). Rev. W. H. McLeskey, Editor. Comments
by Rev. S. L. Noel. The Lesson Applied by Mrs. R. E. Burchett.
Cumberland Presbyterian Church in America.
Cumberland Flag. Various issues from 1986-1990.
Cumberland Presbyterian Church in America.
Minutes of the General Assembly. 1988, 2002, 2004.
Cumberland Presbyterian. August 14, 1874. Old Series, Vol. 33, No. 42. New Series, Vol. 13, No. 7. St.
Louis, Missouri. Rev. J. R. Brown, Editor.
Cumberland Visitor. Vol IV, No. 3, Part 3 (Mary 19, 1912). Published Monthly in Weekly Parts by The
Board of Publication of the Cumberland Presbyterian Church. J. R. Goodpasture, Editor. Nashville, Tennessee.
Museum Items
Cumberland Presbyterian Church in America.
Tee Shirt. God is Still Working. Isaiah 43: 10-19.
Cumberland Presbyterian Church in America. National Sunday School Convention.
Tote bag. National Sunday School Convention. June 8-12, 2008. Huntsville, Alabama.
Elder, Rev. James William 1904-1980.
Quilt. Presented to Rev. James W. Elder in 1936 by the Ladies Aid Society of the Chandler Cumberland Presbyterian
Church.
Margaret Hank Cumberland Presbyterian Church. Paducah, Kentucky.
Communion flagon. Silver plated with lid. Presented to Cumberland Presbyterian Church by Miss Georgie Iseman
September 11, 1910.
Wagoner Cumberland Presbyterian Church. Wagoner, Oklahoma (1889-1964).
Cornerstone. Pastor Rev. L. A. Crabb. Elders Robert D. Morrow, Louie Waldon, Clifford O. Hall, James W. Lancaster,
1946.
Young People’s General Assembly. Cumberland Presbyterian Church.
Button. Fifteenth Annual Assembly. July 12-19, 1938. Ovoca Estate, Tullahoma, Tennessee.
O’Mara, Rev. Shelia. Moderator of the 189th General Assembly.
Gavel and Moderator’s Cross.
Other Congregational Records
Erin Cumberland Presbyterian Church. Erin, Tennessee. Booklet. Centennial Celebration 1880-1980,
August 24, 1980.
Grandview Cumberland Presbyterian Church. Nashville, Davidson County, Tennessee.
Letters and receipts. 1914-1931.
Indianapolis, First Cumberland Presbyterian Church. Indianapolis, Marion County, Indiana.
Sunday School Records. 1943-1963.
Pilgrim’s Rest Cumberland Presbyterian Church. Christmasville, Tennessee.
Deeds. February 25, 1870. April 16. 1917.
Shiloh Cumberland Presbyterian Church. McKenzie, Tennessee.
Orders of Worship. 1983-1986, 2000-2005, 2007-2012, 2014.

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Tulsa, First Cumberland Presbyterian Church. Tulsa, Oklahoma.
Directory. 1966, 1970.
Photographs
Bethel Cumberland Presbyterian Church. Center (Crail Hope community), Kentucky.
Group photograph. 1927. 2 ½ x 4 ¼.
Cumberland School. Gallatin, Tennessee.
Photograph. 1909. This is the old Cumberland Presbyterian Church building.
Mt. Zion Cumberland Presbyterian Church. Columbus, Mississippi.
Photograph. Mullins Well Store in Columbus, Mississippi where the church was organized. This structure is
now demolished.
Pierce, David Joe (1932-2022) and Shirley Jean Thornton Pierce.
Photograph. December 15, 1964 at Shiloh Cumberland Presbyterian Church in McKenzie, Tennessee.
Commissioning Service as missionaries to Cali, Colombia, South America.
Young People’s General Assembly. Y.P.G.A.
Photograph. 32nd Annual. July 13, 1955. Ovoca, Tennessee.
Photograph. 33rd Y.P.G.A. July 9-16, 1956, Ovoca, Tennessee.
Postcards
Bloomfield Cumberland Presbyterian Church. Bloomfield, Indiana.
Postcard. Undivided back, lithograph, c1902.
Cookeville Cumberland Presbyterian Church. Cookeville, Tennessee.
Postcard. Divided back, lithograph, color tinted, c1904.
Eleanora Cumberland Presbyterian Church. Eleanora, Pennsylvania.
Postcard. Divided back, real photo, 1907.
Jefferson Avenue Cumberland Presbyterian Church. Evansville, Indiana.
Postcard. Undivided back, lithograph, c1902.
Mattoon Cumberland Presbyterian Church. Mattoon, Illinois.
Postcard. Undivided back, lithograph, c1900.
Presbyterial Records
Cherokee Presbytery. Cumberland Presbyterian Church.
Minutes. April 13, 1959 and September 12, 1959.
Lebanon Presbytery. Cumberland Presbyterian Church.
Minutes. May 9, June 19, September 12-14, 1899; March 13-16, 1900; September 11-13, 1900 and March 5-8,
1901; September 10-12, 1901 and March 11-13, 1902; June 23, 1902; September 9-11, 1902; March 10-12,
1903; May 28, 1903; September 15-16, 1903; March 15-16, 1904.
McMinnville Presbytery. Cumberland Presbyterian Church.
Minutes. May 5-8, 1882; April 23-25, 1887; April 26-27, 1889; April 25-28, 1890; April 24-25, 1891; September
25-27, 1897.
Session Records
Caverna Cumberland Presbyterian Church. Horse Cave, Hart County, Kentucky.
Session Records. May 27, 1876-March 12, 1881. Original Volume.
Also contains Horse Cave Cumberland Presbyterian Church. Horse Cave, Hart County, Kentucky.
Session Records. January 9, 1881-March 28, 1893.
Christ Cumberland Presbyterian Church. Indianapolis, Marion County, Indiana. Session Records.
January 8, 1964-December 7, 1975; January 4, 1976-May 20, 2012.
E. T. Allen Cumberland Presbyterian Church. Ashdown, Little River County, Arkansas. Session
Records. July 1, 1962-March 13, 1979; July 1, 1979-May 16, 1989; April 6, 1997-March 30, 2008; March 8,
1997-May 14, 2003.
Elliottsville Cumberland Presbyterian Church. Alabaster, Shelby County, Alabama.
Session Records. October 14, 1957-1992-November 21, 2004.
Goshen Cumberland Presbyterian Church. Winchester, Franklin County, Tennessee.
Session Records. August 31, 1870-November 22, 2015.
Indianapolis, First Cumberland Presbyterian Church. Indianapolis, Marion County, Indiana.
Session Records. July 17, 1943-1958-August 18, 1961. Name changed to Christ Cumberland Presbyterian
Church. Also contains. Session Records. August 29, 1961-December 14, 1963.

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Lockesburg Cumberland Presbyterian Church. Lockesburg, Sevier County, Arkansas.
Session Records. January 26, 1919-August 1, 1946.
Mason Hall Cumberland Presbyterian Church. Kenton, Obion County, Tennessee.
Session Records. March 24, 1928-June 11, 2000.
Memphis, First Cumberland Presbyterian Church. Memphis, Tennessee.
Session Records. September 1, 1998-April 25, 2005.
Noah Chapel Colored Cumberland Presbyterian Church. Waterview, Cumberland County, Kentucky.
Session Records. April 5, 1884-September 25, 1938.
Oak Grove Cumberland Presbyterian Church. Henderson, Chester County, Tennessee.
Session Records. March 23, 1980-March 31, 2019.
Oldham Chapel Cumberland Presbyterian Church. Ashville, Saint Clair County, Alabama.
Session Records. October 21, 1959-December 9, 1990; August 9, 1998-September 21, 2003.
Olive Branch, First Cumberland Presbyterian Church. Olive Branch, Mississippi.
Session Records. January 23, 2006-2013-September 29, 2014.
Piney Fork Cumberland Presbyterian Church. Marion, Crittenden County, Kentucky.
Session Records. December 8, 1888-December 21, 1895; May 12, 1963-May 3, 2009.
Sandy Valley Cumberland Presbyterian Church. Click, Llano County, Texas.
Session Records. September16, 1883-November 28, 1926.
Springfield, First Cumberland Presbyterian Church. Springfield, Greene County, Missouri.
Session Records. January 3, 2013-December 10, 2017.
West Nashville Cumberland Presbyterian Church. Nashville, Tennessee.
Session Records. March 7, 1993-December 19, 1994.
SynodsTennessee Synod. Cumberland Presbyterian Church.
Minutes. October 24-28, 1899; October 21-23, 1890.
Texas Synod. Cumberland Presbyterian Church in America.
Minutes. Texas Synod. 1997, 1998, 2000, 2006-2008, 2010-2014, 2016.
Texas Synod. Second Cumberland Presbyterian Church.
Minutes. Texas Synod. August 8-12, 1989.
In all judicatories, from the session of the congregation through presbytery, synod, and the General
Assemblies of both the Cumberland Presbyterian Church and the Cumberland Presbyterian Church in
America, minutes form the legal record of the judicatory. Without these records there is often nothing to
document persons joining the church, ordination as elder and clergy, disciplinary actions, etc. It is important
to be aware that legally original minutes are always the property of the judicatory for which they are created.
Should that judicatory cease to exist, the next higher judicatory becomes custodian responsible for securing
and preserving the records of the extinct body. It can be difficult to convince persons that records kept by
their relative are not family property but the General Assemblies of both denominations have ruled the only
legal repository for the records of extinct judicatories is the Historical Foundation.
V. BIRTHPLACE SHRINE
The Birthplace Shrine located at Montgomery Bell State Park near Dickson, Tennessee was dedicatedJune 18, 1960. This site consists of the Memorial Chapel and a replica of the Reverend Samuel McAdow’s
log house. Since 1994, the Foundation has been responsible for the preservation and promotion of theBirthplace Shrine. Four endowments provide funds for maintenance and repairs: the Grace Johnson BeasleyBirthplace Shrine Fund, the Birthplace Shrine Fund, the Henry Evan Harper Endowment for Cumberland
Presbyterian History, and the P.F. Johnson Memorial Endowment. Gifts to these endowments provide
for the continued preservation of the Birthplace Shrine. Interested donors are encouraged to contact theFoundation office. Another means of support are the fees collected from couples who use the chapel for
their wedding ceremony. These funds are added to the Birthplace Shrine Fund and earnings are used formaintenance and special projects. The Board encourages individuals and groups to visit the Birthplace
Shrine as an act of remembering our heritage and envisioning our future as Cumberland Presbyterians.
Recognizing the recognition and visibility that the Birthplace Shrine provides for the Cumberland
Presbyterian denominations, the Foundation both sponsors and regularly participates in three activities at the
Birthplace: Denomination Day, Easter Sunrise Service, and Christmas at the Bell. Both the Denomination

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Day and Christmas at the Bell events are costume re-enactments which interactively interpret denominational
history for both Cumberland Presbyterians and other park visitors.
Groups and individuals are encouraged to contact the Foundation to set up work days and special
projects. The Foundation thanks the Heritage Committee of Nashville Presbytery and the Charlotte
Cumberland Presbyterian Church for their continuing volunteer upkeep of the property.

VII. FINANCIAL CONCERNS AND 2023 BUDGET
A. BUDGETS
The 2024 line-item budget of the Historical Foundation has been filed with the CPC General
Assembly Office.
B. ENDOWMENTS
Anne Elizabeth Knight Adams Heritage Fund
Rosie Magrill Alexander TrustPaul H. and Ann M. Allen Heritage Fund
Barnett Family Heritage Fund
Grace Johnson Beasley Birthplace Shrine Fund
Ethel Beal Benedict Heritage Fund
Birthplace Shrine FundJames L. and Louise M. Bridges Heritage FundMark and Elinor Swindle Brown Heritage Fund
Sydney and Elinor Brown Heritage FundCentennial Heritage Endowment
Walter Chesnut Heritage Fund
Lavenia Campbell Cole Heritage Fund
Cumberland Presbyterian Church in America Heritage Fund
Cumberland Presbyterian Women Archival Supplies Endowment
Bettye Jean Loggins McCaffrey Ellis Heritage Fund
Samuel Russell & Mary Grace (Barefoot) Estes Endowment
Family of Faith Endowment
Gam Family Heritage Fund
Gettis and Delia Snyder Gilbert Heritage FundJames C. and Freda M. Gilbert Heritage FundJames C. and Freda M. Gilbert Trust
Mamie A. Gilbert Trust
Susan Knight Gore Heritage FundHenry Evan Harper Endowment for Cumberland Presbyterian History
Ronald Wilson and Virginia Tosh Harper Endowment
Historical Foundation Trust
Donald and Jane Hubbard Heritage Fund
Cliff and Jill Hudson Heritage Fund
Robert and Kathy Hull Endowment
Into the Nineties Endowment
Joe Ben Irby Heritage Fund
P. F. Johnson Memorial Endowment Irene A. Kiefer Endowment
Irene A. Kiefr Endowment
Chow King Leong Endowment
Dennis Lawrence & Elmira Castleberry Magrill Trust
J. Richard Magrill Heritage Fund
Joe Richard and Mary Belle Magrill Trust
Rose Mary Magrill Heritage Fund
Gwendolyn McCaffrey McReynolds Heritage Fund
Jimmie Joe McKinley Heritage Fund
Edith Louise Mitchell Heritage Fund

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Lloyd Freeman Mitchell Heritage Fund
Snowdy Clifton and Lillian Walkup Mitchell Heritage Fund
Rev. Charles and Paulette Morrow Endowment
Virginia Sue Williamson Morrow Heritage FundAnne Elizabeth Swain Odom Heritage Fund
Martha Sue Parr Heritage Fund
Florence Pennewill Heritage Fund
Morris and Ruth Pepper Endowment
Publishing House Endowment
Mable Magrill Rundell Trust
Samuel Callaway Rundell Heritage FundPaul and Mary Jo Schnorbus Heritage FundRoy and Mary Seawright Shelton Heritage Fund
Shiloh CPC Ellis County Texas Endowment
Hinkley and Vista Smartt Heritage FundJohn William Sparks Heritage Fund
Irvin Scott and Annie Mary Draper Swain Heritage Fund
F. P. Waits Historical Trust

Respectfully submitted,
Pat Ward, President
Susan Knight Gore, Archivist

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THE REPORT OF THE MINISTRY COUNCIL
To the 192nd General Assembly of the Cumberland Presbyterian Church Meeting in session at the
Embassy Suites, Denton, Texas.

I. MINISTRY COUNCIL
A. INTRODUCTION
Because we are called, we care, and we serve; the Ministry Council (MC) serves as the primary
program planning entity of the Cumberland Presbyterian Church (CPC). MC elected members work
alongside staff to ensure a unified mission, mindful that resources entrusted to us must be utilized to carryout ministries effectively. The MC is accountable to the General Assembly (GA).
God continues to bless the CPC with creative and dedicated MC staff and new ministry opportunities
in the U.S. and around the world. With humility and thanksgiving, the Council recognizes that the deep
and wide scope of ministries under the MC’s purview exceeds the confines of this report. We invite
Commissioners to the 192nd General Assembly and guests to visit our website, cpcmc.org, to learn aboutprograms and resources to enhance spiritual growth of individuals and congregations.
1. Ministry Council (MC) elected membership and terms
MC elected members meet GA requirements of endorsement by presbytery (clergy) or church(laity), geographical (synodic), and gender representation. The Council is heartened by the willingnessof elected members to be considered for re-election: Rev. Derek Jacks (Synod of the Southeast/Grace
Presbytery), Angelica Poveda (Missions Synod/Cauca Valley Presbytery), and Lora Rogers-Kerner (Synodof the Midwest/Covenant Presbytery), each for a 2nd term.
Rev. Dr. Michael Clark (Tennessee Synod/Murfreesboro Presbytery) accepted new responsibilities
as the Stated Clerk of Murfreesboro Presbytery and in recognition of that new role, resigned his positionon the Ministry Council in December 2022. Rev. Juan David Correa (Missions Synod/Emaus Presbytery)
accepted a new role as pastor outside the bounds of his synod, and consequently in keeping with the
MC Bylaws, he will conclude his term on the Ministry Council with the conclusion of the 192nd General
Assembly. We will miss the unique perspectives and passionate enthusiasm both these leaders brought
to the Council during their tenure. The second one-year term of Youth Advisory Member Chase Laxson
concludes with this General Assembly. We hope that all CP congregations will acquaint their youth with the
Ministry Council and encourage them to consider service as a Youth Advisory Member. Individuals who
desire to be considered for election by the General Assembly need to submit a personal data form to the
Office of the General Assembly.
2. Ministry Teams (MT) plan and implement program ministries of the CPC and are comprised ofstaff and elected team members. The State of Tennessee, in which the Council holds its charter as a 501(c)3
nonprofit organization, considers teams to be Ministry Council committees. The MC elects its committee(Ministry Team) members. A complete list of team members appears at https://cpcmc.org/mcstaff-nonstaff.
At its February 2023 meeting, the Council elected Gwen McReynolds, Presbytery for the MidSouth and Rev. Dr. Andy McClung, Cornerstone Presbytery, to the Communications Ministry Team (CMT);
and Rev. Courtney Krueger, TN-GA Presbytery, to the Pastoral Development Ministry Team (PDMT).
Ministry Team Staff are Ministry Council employees:• CMT: Interim CMT Leader/Publications Manager/Editor Matthew H. Gore; Senior
Art Director Sowgand Sheikholeslami.
• DMT: DMT Leader Rev. Elinor S. Brown; Coordinator of Adult Ministry Rev. Dr. Chris
Fleming (Paducah, Kentucky office); CP Resources Distribution Manager Cindy Martin;
Coordinator of Children and Family Ministry Jodi Hearn Rush (Nashville, Tennessee office); andCoordinator of Youth and Young Adult Ministry Rev. Nathan Wheeler.
• MMT: Manager, Finance and Administration Jinger Ellis; Director of Congregational Ministries
Rev. Kristi Lounsbury (Krum, Texas office); Director of New Church Development, Evangelism& Intercultural Ministries Rev. T. J. Malinoski; MMT Leader Rev. Dr. Milton Ortiz; Directorof Ministry with Women Rev. Becky Zahrte (Owensboro, Kentucky office). Director of Global
Missions, Reverend Dr. Lynndon (Lynn) Thomas (Birmingham, Alabama office) will resign his
position effective July 1, 2023, to become the Director of Program Development for the OptIN
program, which is a Christian formation program based out of the Scottsboro CP Church (Scottsboro,

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Alabama). For more than 36 years Lynn has been a pastor, missionary to Colombia (together withhis wife Nona), the Director of Multicultural Ministries US, and the Director of Global Missions.
The Missions Ministry Team extends its blessings to Lynn and Nona as they embark on this newstage of their lives.
PDMT: PDMT Leader Rev. Dr. Pam Phillips-Burk.

3. The Global Ministries Leadership Team (GMLT) includes Ministry Team Leaders and the
Director of Ministries. Using a comprehensive budget, GMLT applies the MC’s vision to widely varied
programs and resources, coordinating ministries.
4. Administration: Director of Ministries Edith Busbee Old provides executive leadership to theMC, accomplishing duties defined by its bylaws and supervising the GMLT. The Director of Ministries
is under direct employment of and is responsible to the MC. The MC is grateful that the Director andTeam Leaders are globally minded without neglecting the stateside church, for their creative and consistentleadership, and for sustaining consistently positive programmatic and fiscal results.
B. GENERAL INFORMATION
1. Meetings: The MC met twice since the 191st General Assembly. Meeting summaries appear
at cpcmc.org/mc/soa/. Future Meeting Dates: August 18–19, 2023 (Friday and Saturday). MC and MT
elected members and staff will meet concurrently at Faith CPC, Bartlett, Tennessee. February 17–18, 2024
(Saturday and Sunday) the MC Corporation Annual Meeting of the Board of Directors with Team Leaders
and the Director of Ministries will take place via Zoom.
2. Strategic Visioning: In late February 2022, the Council began a process of strategic visioning.
Elected members crafted mission and vision statements to guide the work of the Council and its four
Ministry Teams over the next several years. The Council’s Mission Statement: “For the glory of God, theMinistry Council will seek Christ’s vision, support ministry development, and serve the Church.” TheCouncil’s Vision Statement: “Thriving, unified congregations have the resources to proclaim God’s word
for salvation, the leadership to sustain them, and engaged members who seek spiritual growth and bringJesus to their local communities around the world.” In February 2023, the Council continued its strategic
visioning by reviewing metrics of Year One accomplishments. Those accomplishments and future ministryalign with three outcomes on which the Council is focused: 1) Develop effective leaders who equip healthy
congregations to expand the Kingdom of God. 2) Support churches by providing resources and assistancethat equip congregations to engage in global and local ministries that spread the good news of the Gospeland glorify God. 3) Ensure the Ministry Council is comprised of members with a servant heart, who areaccessible, effective, and responsive to the global church’s changing needs, so all churches are equipped tofulfill the Great Commission.
3. Elected member orientation and accountability: Elected members receive multi-tiered
orientation. The next orientation for newly elected members is August 17, 2023, at the Center, Cordova,
Tennessee. Elected members sign an annual Covenant reaffirming their commitment to serve God throughservice to the CPC (cpcmc.org/mc/covenant/.) At its August 2022 meeting, the Council added a Code of
Conduct section to the MC Covenant that reflected elected member adherence to the same code of conduct
governing staff members.

II. MINISTRIES
A. CMT
The Communications Ministry Team disseminates the mission of the teams, boards, agencies, andinstitutions of the Cumberland Presbyterian Church through both print and electronic communications. We
publish, or assist in the publication of, the official denominational publication of record, the Cumberland
Presbyterian magazine, and the primary communication for missions, the Missionary Messenger.

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As the denominational publication of record, General Assembly mandated all judicatories submit
at least a summary of action of each meeting to the Cumberland Presbyterian magazine for publication.
While not all judicatories follow these instructions, we have more cooperation now than at any time inrecent years. We also welcome the submission of news items and feature stories from congregations andindividuals.
The CP magazine changed its editorial direction in October 2018. Over the past four years, reaction
to our current content has been overwhelmingly favorable. In 2021-2022, circulation averaged 1,610 per
issue with an estimated readership of 6,943 per issue (based on industry norms) including all MinistryCouncil staff as well as most elected and volunteer members. In one presbytery, all candidates, licentiates,and ordained persons are CP magazine subscribers. While circulation surged 41% in the year following ourchange in editorial direction, it now has plateaued.
Over the course of the pandemic, the United States Postal Service struggled to distribute periodical
mail in a timely fashion often resulting in a one-to-three-month delay in distribution for some subscribers.
Happily, this situation is now correcting. Several Ministry Council and Ministry Team members reported
getting the January 2023 issue in January 2023. Due to circulation delays during the pandemic, we allowed
subscribers a grace period before terminating any subscriptions. We eliminated the grace period during thefirst quarter of 2023.
CMT also publishes books and pamphlets by, for, and about Cumberland Presbyterians including
the Minutes of the General Assembly of the Cumberland Presbyterian Church and the Yearbook of the
Cumberland Presbyterian Church. Further, CMT provides and maintains the platform for the MinistryCouncil website (cpcmc.org) and posts news items to the internet through the Ministry Council website,e-mail, and social media.
From the 1950s to the 1980s, the Office of the General Assembly collected biographical dataon Cumberland Presbyterian clergy. These biographical forms have become an important source of
information. As part of our news gathering efforts, the CMT has revised the biographical information form,
making it available on the web and through our office. We continue to urge all clergy and denominationallyactive elders to fill out and submit the confidential form. Complete forms will be filed with the HistoricalFoundation. https://www.cumberland.org/cpmag/CPBF2020.pdf
In 2022, CMT employed an intern to scan available back issues of the Cumberland Presbyterianwith the idea of expanding our online digital library. By the time our intern was done, we had more than 900
issues scanned. Remember, the Cumberland Presbyterian has been around since 1829 and much of that run
was weekly. We have some (far from all) issues scanned from 1935 to the present. The material scanned isimpressively informative and we quickly changed our objective.
We are now in a cooperative project with the Historical Foundation of the Cumberland Presbyterian
Church and the Cumberland Presbyterian Church in America, the Office of the General Assembly of the
Cumberland Presbyterian Church, and the historian of the Cumberland Presbyterian Church in America
to scan and make available to both Cumberland Presbyterian denominations at no cost the Cumberland
Presbyterian magazine and predecessor publications; the Cumberland Flag; the Missionary Messenger
and predecessor publications; the Minutes of the General Assembly of the Cumberland Presbyterian Churchand predecessor institutions; the Minutes of the General Assembly of the Cumberland Presbyterian Church
in America; the minutes of all judicatories of both denominations; and the Yearbook of the Cumberland
Presbyterian Church.
Hosting solutions for the vast amount of data generated are under investigation both from theperspective of how we can do this cheaply and of how can we do this so it will be easy for Cumberland
Presbyterians and other researchers to access. The Historical Foundation currently has an intern identifying
the gaps in our scans of the Cumberland Presbyterian and filling them by scanning issues in the HistoricalFoundation’s collection.
Recognizing the CMT mission would be in a precarious position if anything unfortunate were to befall
one or both CMT staff members, through 2023 CMT will be test driving three freelance graphic designers
by having each layout an issue of the Cumberland Presbyterian. We hope that one or more cost-effective
alternatives will be identified and available for emergency use. The availability of capable freelancers could
also free staff to make more concurrent activities possible. We had highly successful results with a freelancegraphic designer in March and will pursue similar efforts with the May and September 2023 issues.
CMT recognizes Fredericka Silvey Johns and Rev. Nathaniel Mathews for their service to the teamas elected team members.

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B. DMT
DMT continues to uphold its mission statement: The DMT invites and challenges people in allseasons of life to grow in their faith in Jesus Christ by providing training, events, and curriculum to nurture
discipleship in the Cumberland Presbyterian Church.
We continue to see that all our resources include our Core Values to Inspire: We strive to empowerand equip CPs to think critically and love extravagantly; to maintain Integrity: We teach and learn byallowing ourselves to be authentically guided by the Holy Spirit through scripture; and be Inclusive: We
celebrate the diversity of our churches, cultures, and people that are the body of Christ.
Discipleship Ministry for Churches
1. Christian Education Season The theme for the CE packet this year is “Light the Path!” It is basedon Psalm 119:105, “Your word is a lamp to my feet and a light to my path.” It has been available
since June 1. Free copies are available in the GA bookstore, at the MC booth in the exhibit area, andelectronically by emailing Elinor Brown at esb@cumberland.org.
RECOMMENDATION 1: That the 192nd General Assembly encourages all churches toparticipate in celebrating the Christian Education season (August - September) in their communities
and use the theme of “Light the Path!”, utilizing CP resources as a way of beginning a new year of
Sunday school and other Christian Education ministries.
2. Christian Education Workshop A new 4-part Christian Education workshop was held at theOwensboro (Kentucky) CP Church and is now a resource for Christian Education committees. It
is on our Kajabi platform. Go to https://discipleship-ministry-team.mykajabi.com and sign up forfree. Once you have signed up, you will have access to additional free resources.
3. Discipleship Blueprints We continue to offer free leadership training that addresses the specificneeds of a congregation or presbytery. We can come to you on a date that works for you. These
training opportunities will be available on our Kajabi platform. Look for more information on the
cpcmc.org website and on our DMT eblasts every other month. If you do not receive these eblasts,
contact Elinor Brown at esb@cumberland.org to get you on the mailing list.
4. Discipleship Tool Kit This tool kit is a must for the Discipleship Ministry Team/Committee
in every church. It is available electronically (and printed with shipping costs) and includes
QUESTIONS to Consider, CE SEASON Kick off Packs, ARTICLES about Christian Education,
NEW MODELS for discussion, List of CHILDREN/FAMILY Curriculum, CP CURRICULUM
samples, and INFORMATION about other recommended programs and events. Updated materials
will be sent out electronically once a quarter and this update began in February (then May, August,and November).
5. EVotions These are online daily devotions written by and for Cumberland Presbyterians (andothers). They are based on scriptures chosen from the Revised Common Daily Lectionary. EacheVotion includes a short reflection on the scripture as well as a prayer—just enough to get one’s
day started by focusing on God’s word. The writers represent a broad segment of the Cumberland
Presbyterian Church, including older adults, youth, laypeople, ordained ministers, people serving
in overseas missions, and people from our cross-culture congregations. For information about
writing for eVotions, contact Chris Fleming at cfleming@cumberland.org.
6. A Path through Lent This resource became available on Ash Wednesday 2023. It includes a daily
scripture to read as a family, a conversation starter, and a prayer to close. It also offers a time tomake a physical path of stones as a reminder of the journey. Each week includes a theme from
Isaiah’s vision of God in the Temple that is introduced with a video. The themes are meditate, praise,
gratitude, confession, message, mission, and sacrifice. There is an optional weekly challenge that
reminds families of the theme for the week. Go to https://discipleship-ministry-team.mykajabi.com
and sign up for free to get a head start for next year.
7. Worship Liturgies We continue to promote online liturgies adding others as they are received.
Staff welcomes original worship resources celebrating a special Sunday or any Sunday to add tothe website. https://cpcmc.org/discipleship/worship-resources/.

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Events and Activities for All Ages
1. A Day in the Park DMT and the Historical Foundation of the Cumberland Presbyterian Church
and the Cumberland Presbyterian Church in America will co-host the annual “Day in the Park”
on October 10, 2023, starting at 10:00 a.m. (CST). It is a time to gather for a day of worship,
fellowship, and fun at the Cumberland Presbyterian Birthplace Shrine in Montgomery Bell State
Park. Historical Foundation reenactors will be on site. Worship will start around 11:00 a.m. After
worship, you can lunch at the Park Lodge with other participants.
2. Children’s Fest The 2023 event will take place at Bethel University on July 15, 2023. The theme
is One Heart One Mind based on scripture passages in Acts 2 and 4. Participants will learn about
the Day of Pentecost and the ways followers of Jesus lived and cared for one another. Registration
began in late April. For more information contact Jodi Rush, jhr@cumberland.org.
3. Cumberland Presbyterian Youth Conference 2023/100-year CPYC Celebration This year
CPYC celebrates 100 years of fellowship, faith, and fun! CPYC will take place at Bethel University
July 2-7, with a 100-year alumni celebration July 7-8 at Bethel University. For more information,
go to cpcmc.org/cpyc.
4. GA Activities for Children Plans have been made for various activities at this General Assemblyin Denton, Texas. Go to cpcmc.org/childrens-activities-ga/ or contact Jodi Rush, jhr@cumberland.
org.
5. Young Adult Cohorts-Kaleo (pronounced Ka-Le-Ho) is a mentoring program designed to help
young people discern their call. In 2022, we had 8 young people from 6 presbyteries participating.
Registration for Kaleo 2024 will begin summer 2023. Shaping Our Future began January 2023 with
8 young adults. Young adults are working to plan and create prototypes for young adults to be moreconnected in the CPC.
6. Youth Evangelism Conference (YEC) was held February 17-20, 2023, in San Antonio, Texas.
More than 100 youth and adults worked in the community to serve people in the area. YEC isdesigned to help young people learn about the practice of evangelism. This event is a joint ministry
between Discipleship and Missions Ministry Teams.
RECOMMENDATION 2: Believing that participants will begin to form and continue
to nurture a lifetime of relationships, that the 192nd General Assembly encourage all Cumberland
Presbyterians to participate in the connectional nature of our denomination by attending andsupporting Children’s Fest (July 15, 2023), CPYC (July 2-7, 2023), and A Day in the Park (October
10, 2023).
Resources and Curriculum
1. Encounter The 2023 Summer quarter of Encounter is on the Confession of Faith. Even though
the quarter has already begun, it is not too late to begin the study. The 2023-2024 quarters will becalled “Voices of the Church.” These lessons are written with a focus on missions and evangelism
from a global perspective. These lessons have all been written by Cumberland Presbyterians whoare either in our churches outside the U.S. or have English as their second language. There is an
Encounter course on the Kajabi platform already available.
Churches have a special opportunity through New Day in Christ ministry in Houston, Texas, tobegin an Encounter partnership with DMT. Churches can sponsor 10 copies of a new Encounter to be sent
to the ministry each quarter to be shared with jails in the community. Contact Chris Fleming at cfleming@
cumberland.org.
RECOMMENDATION 3: That the 192nd General Assembly strongly urges all churches to
use Encounter for Sunday school classes or special studies, especially the Summer 2023 quarter as
it focuses on the Confession of Faith and the Fall 2023 and Summer 2024 quarters as they present
perspectives from our CP churches outside the U.S.

2. ENGAGE After two and a half years of Discovery, Discernment, Development, and Discussion,Rev. Dr. Chris Fleming and Rev. Kristi Lounsbury officially launched the ENGAGE process.
Sherwood CPC (Sherwood, Arkansas), Crossroads CPC (Bryant, Arkansas), Shiloh CPC (Virginia,

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Illinois), Arkansas Presbyterial CPWM, and Cumberland Presbytery (seven churches in Kentucky)
were introduced to the ENGAGE process. The ENGAGE process continues to find new avenues toreach congregations to better equip the church and those that are served. Creating a large umbrella
concept of resources, the ENGAGE process can adapt to small and large, rural and city churches.
Rev. Lounsbury continues traveling to congregations to share the ENGAGE process. Rev. Dr. Chris
Fleming has written material for the program and a corresponding Bible study and sermon series.
3. Presbyterian Youth Triennium 2022 was postponed until 2025 due to the pandemic. PYT has
released some resources centered around the theme When Did We See You? You can find thoseresources online at https://presbyterianyouthtriennium.org/.
4. Small Group Resources There is an 8-week resource for small groups being developed called The
Covenant of Grace: Creation, Fall, Redemption. (Working Title). It will be on Kindle, Kajabi, andAmazon on Demand.
5. Stir is a video-based curriculum to help youth lead not follow. It can be used in several ways
including Sunday school, small groups, and retreats. There are presently two theme books available
now and a new one that we hope to have available soon. Check out Stir at cpcmc.org/stir.
CP Resources (CPR)
1. Sales Figures CP Resources are uniquely Cumberland resources available to congregations andothers. As of December 31, 2022, 2,330 orders were shipped for 21,460 items and total charges of$116,657.64. For comparison, in 2021 for the same period, CPR sold 20,967 items for a total of$106,134.67. Sales figures for 2022 represent a $10,000 increase from 2021.
2. Confession of Faith One thing that has contributed to the increase in revenue is sales of theConfession of Faith. In 2022, CPR sold 1,209 copies of the Confession of Faith as compared to 655
in 2021 and 511 in 2020. The increase in sales is likely to be the proposed constitutional changes
approved in 2021, and the topic of ordination of LGBTQ members. Sales of the Study Guide to the
CoF are almost double those of 2021 and 2020 at 46 copies sold in 2022.
3. Pop-Up Bookstores Staff are working with volunteers to provide small bookstores at regional
events. All reports indicate that people have genuinely appreciated the opportunity to examine
resources before purchasing them as well as to get a better idea of the types of things CPR stocks.
Approximately $2,600 in additional sales was generated through such events. Plans are to expand
this new ministry so if you are interested in hosting one, contact chm@cumberland.org.
4. 2023 & 2024 Planning Calendars The theme for the 2023 calendar is the 100th anniversary of
CPYC. This calendar is available at the discounted price of $6.50. The 2024 calendar is available
now. The theme for it is “Holy Conversations” highlighting PDMT. The calendar is available
through CPR for $12.95.
5. New CP Materials CPR is always open to developing resources as they are needed. Bob Shupe isdeveloping a small group study series based on research from his book, Between Two Breaths. The
series is entitled “The Great Commission for 21st Century Congregations.” There will be three study
books released with accompanying guides. The three books will focus on irreconcilable differences,the birth and death of everything through the eyes of science, faith, and religion, the story of faith,
a movement, not an institution, and the idea of being the “I” in UNiTY, Inform-Invite-Involve.
6. Other Sale Items Gift items and jewelry have been added to CPR. Items include mugs, canvas
bags, crosses, and jewelry. As of December 31, 2022, this category generated $1,082 in sales. CPR
will add other items including artisan handmade gifts.
Opportunities to Serve
1. Youth Ministry Planning Council (YMPC) is shifting its scope. The group will still plan CPYC but
will also have a broader focus on youth ministry including seniors serving as MC Youth Advisory
members and a leadership development event. Contact Nathan Wheeler for information about
applications at nwheeler@cumberland.org.
2. Young Adult Ministry Council (YAMC) is DMT’s young adult ministry planning agency. The
YAMC hosted an annual Young Adult Retreat April 14-16, 2023, at Montgomery Bell State Park.
They are working on blog posts, magazine articles, and a podcast. For more information on young
adult ministry in the CPC go to www.cpcmc.org/young-adults.
C. MMT
The MMT vision is to see the development of a fresh identity for the Cumberland Presbyterian
Church as an evangelism/church planting/missions movement. To accomplish this, MMT focuses on

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new church development, evangelism, intercultural ministries, global missions, women’s ministry, andcongregational ministries.
Global Missions
1. Missionaries MMT is the mission agency of the Cumberland Presbyterian Church. Currently,
the MMT supervises the following missionaries: Daniel and Kay Jang (The Philippines),
Socorro Delgado Pejendino, John Jairo and Esperanza Correa (Guatemala), David and Sarah Lee(Cambodia), Wilson and Diana Lopez (Spain), and Kim Moore, who will be deployed to Haiti laterin 2023. Partner missionaries Kenneth and Delight Hopson (Uganda) are not supervised by MMT
but by World Gospel Missions.
2. New Missionary During the 192nd General Assembly we will commission Rev. Kim Moore as a
new missionary to Haiti. We ask all to be in prayer for her and all our missionaries.
3. Missionary Work Around the World MMT works with all presbyteries, councils, and churches
outside the U.S. Currently, there are CP churches and missions in: AMERICAS: Belize, Brazil(CP Council of Churches), Canada, Colombia (Andes, Emaus, and Cauca Valley Presbyteries),
Guatemala (CP Council of Churches), Haiti (CP Council of Churches), and Mexico (CP Councilof Churches). ASIA-PACIFIC: Australia (CP Council of Churches), Cambodia and a nondisclosed country, Hong Kong, and Macao (Hong Kong Presbytery), Japan (Japan Presbytery),
The Philippines (CP Council of Churches) and South Korea (CP Council of Churches). EUROPE:
England, Scotland, Spain, and France.
4. Stott-Wallace Missionary Offering We support CP missionaries that MMT supervises throughthe Stott-Wallace (SW) Missionary Offering. Over the past four years these have been the annual
contributions to this offering:2019 – $272,205

2020 – $271,684 2021 – $249,301

2022 – $377,865

The data reflects that 2021 was one of the lowest giving years for the SW Missionary Offering,with a shortfall of $65,000. However, 2022 was one of the best years and it produced a surplus tocover the past deficit. We are constantly amazed as to how God provides what the church needs
to support our missionaries. In 2023, approximately $265,000 is needed to sustain our missionary
salary and benefit obligations. There are no administrative costs taken from the offering. To support
our missionaries directly, visit the SW link https://cpmc.org/mmt/global/.
5. Missions Ministry Team as a Presbytery MMT acts as a presbytery in countries with nopresbyteries. In 2022 those countries included: Australia, Belize, Brazil, Cambodia, South Korea, thePhilippines, Guatemala, Mexico, Spain, France, and the United Kingdom. MMT elected members
and staff meet annually as a presbytery. Part of that meeting involves naming all MMT elected
members, the MMT Leader, and Director of Global Missions as a Commission. The Commissionis then able to address judicatory needs as they arise during the year.
6. New Mission Field In late 2020, a new mission effort was begun in the United Kingdom (UK)focused on the growing number of Hong Kong people moving to the UK. In 2021, Rev. William
Yeung, a CP pastor from Hong Kong Presbytery living in Scotland, began to form Hong Kong
people congregations. He died unexpectedly in 2021. Later in 2021 we identified other CP Hong
Kong leaders living in the UK to help. We currently have four pastors (three candidates and one
licentiate) serving four mission churches in Edinburgh and Glasgow, Scotland; and Birmingham
and Sheffield, England. These four congregations serve around 450 people.
Women’s Ministry
1. The future of CPWM 2022 was a year of excitement and changes. CPWM announced changes
coming to the Women’s Convention. 2023 will be the last year Convention will be held concurrently
with General Assembly. The CPWM Executive Committee is working on plans for the 2024 retreatin Missouri and Convention 2025 in Tennessee. More information about the new retreat andConvention cycle will be available later this year.
2. Scholarships The annual CPWM Bethel $2,000 Scholarship continues to be given. CPWM has
introduced additional annual scholarship opportunities: a Bethel International $2,000 Scholarshipand a Memphis Theological Seminary $500 Scholarship.
3. Communication CPWM expanded its online communication venues. Information is available
via Facebook “Women’s Ministry of the Cumberland Presbyterian Church” and Instagram“WoosleyWomen.” A new online quarterly newsletter launched in October 2022, entitled2023

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93“Beautifully Broken.” “HerStory,” available in the GA bookstore, was published. CPWM circulates
stories online with “Woosley Woman Wednesday.”
4. New Women’s Ministry Avenues Women’s Ministry continues to expand. Women’s ministrycollaborates with all the Ministry Council’s four ministry teams, through “Cumberland Reflections,”“Encounter,” retreats for clergy women, and the Young Adult Ministry Council. Women’s Ministrycontinues to develop workshops and events to reach younger women and involve women fromacross the globe.
Congregational Ministries
Rev. Kristi Lounsbury, Director of Congregational Ministries, graduated from Bay Path University(Longmeadow, Massachusetts) with a MS in Nonprofit Administration and Philanthropy with a certificate in
Strategic Fundraising. She continued her education with an Executive Certification in Religious Fundraising.
Her academic achievements will be helpful to diversify funding sources for the Ministry Council.

1. Mission Trips The first international mission trip since the pandemic was led by Rev. Lounsbury
to Belize with seven other women. A mission trip to Brazil is in process. There will be continued
support to our ministry partners, to Choctaw Presbytery, and to congregations across the global
Cumberland Presbyterian Church.

2. ENGAGE After two and one-half years of Discovery, Discernment, Development, and Discussion,

the ENGAGE process was officially launched. Sherwood CPC (Sherwood, Arkansas), Crossroads
CPC (Bryant, Arkansas), Shiloh CPC (Virginia, Illinois), Arkansas Presbyterial CPWM, andCumberland Presbytery (seven churches in Kentucky) were introduced to the ENGAGE process.
The ENGAGE process explores avenues to reach congregations to better equip the church andthose that are served. Creating a large umbrella concept of resources, the ENGAGE process canadapt to small and large, rural and city churches.

3. The Opportunity List The Ministry Council’s current strategic visioning outcomes include
Developing Leaders and Supporting Churches. The ENGAGE process is a premiere tool to help
accomplish this goal. We implemented measures to create more effective ministry by enhancing
Leadership Referral Services to serve both the pastor and the church to develop a better fitting
relationship. Utilizing a much simpler approach, the Opportunity List is now the sole online resource
for churches and pastors to connect. More information is available from Rev. Kristi Lounsbury or
Pastoral Development Ministry Team Leader Rev. Dr. Pam Phillips-Burk.
RECOMMENDATION 4: To better develop leaders and support churches, the 192nd General
Assembly encourages presbyteries to pray for, be in support of, and seek opportunities to experience
the ENGAGE process in local congregations.
New Church Development, Evangelism, and Intercultural Ministries
The office of Evangelism and New Church Development expanded in 2022 to include theresponsibilities of Intercultural Ministries. Rev. Johan Daza previously filled this role, and MMT is gratefulfor his commitment and service. Intercultural Ministries includes multiple national, ethnic, language, andcultural identities represented within the CP Church in the U.S. Currently, there are approximately 60
different immigrant ministries including 2 Korean presbyteries, many organized congregations, new church
developments, and worshiping communities. Rev. T. J. Malinoski is the director and Rev. Diann White,
Rev. Iwao Satoh, and Jonathan Calheiros assist in these ministries.
The office provides innovative strategies, guidance, and training to reach people to become disciples
of Jesus Christ with a focus on the U.S. as the largest growing mission field in the world. Highlights include:· Assisting presbyterial boards of missions including East Tennessee, Nashville, del Cristo, andCornerstone· Youth Evangelism Conference 2023 in San Antonio, Texas· Evangelism Conference in Middle Tennessee· Organization of Agape Cumberland Presbyterian Church in El Paso, Texas· Organization of Gallatin Cumberland Presbyterian Church Gallatin, Tennessee· Worshiping Community Training for Presbytery del Cristo· Cumberland Road podcasts· Program of Alternate Studies Evangelism course

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Evangelism, new church development, and intercultural ministries are vital to CP missions. The
shared goal for all Cumberland Presbyterians is to be actively engaged in evangelism, and to have a sharedemphasis and support for new church development and worshiping communities across the U.S.
General Assembly Mandate
Chaplaincy Training The 191st General Assembly requested that MMT and the Commission
on Federal Chaplains (CFC) work with the three presbyteries in Colombia, South America to develop
a chaplaincy training program. In October 2022, MMT Leader Rev. Dr. Milton Ortiz and Director of
Global Missions Rev. Dr. Lynn Thomas visited the pastors of Andes, Cauca Valley, and Emaus presbyteries
and leadership of the three Colegios Americanos-two in Andes Presbytery and one in Cauca Valley-and
explained that the CFC primarily works with endorsing military chaplains in the U.S. It was noted that
Protestant ministers do not work as Chaplains in the Colombian military. However, all three Colegios havechaplains. The Colombians on the 191st General Assembly Committee dealing with the CFC report were
unaware of the narrow focus of CFC with respect to chaplaincy, and the GA Committee was unaware of thereality in Colombia.
MMT staff explained the role of the CFC in the U.S. and inquired as to the needs in Colombia.
The primary need is related to school (primary to secondary) chaplains. All three schools have chaplains
who are paid a salary by the school. After conversations with presbytery leaders and school officials it wasdetermined that:· The three school chaplains should develop a community of CP chaplains to meet (virtually) andshare ideas and best practices.
· That Colegio Americano in Cali, which has the most experience in school chaplaincy, should
develop training materials for school chaplains to be used in all three schools.
· It became apparent to the pastors in Colombia that school chaplaincy was different than pastoral
ministry and additional guidance should be provided to help chaplains better understand their role.
D. PDMT
PDMT’s mission is to build and sustain healthy, effective ministries through connection withpresbyteries. Resources and activities highlighted in this report help achieve our vision of Healthy, Effective
Ministers.
1. Employee Assistance Program (EAP) Beacon Health changed its name to Carelon Behavior
Health. The website, phone numbers, and services remain the same. Resources and appointments
are available online and by phone. Services are free and confidential. https://cpcmc.org/pdmtemployee-assistance-program or call 866-950-7656.
2. New Endowment for Mental Health Care for Clergy We celebrate an anonymous donor whoestablished an endowment for Mental Health Care for Ministers and their families. The goal is to
grow the endowment so that the interest earned can pay the annual EAP premium (approximately$15,000 total for participating U.S. presbyteries). The endowment needs to be around $250,000 forthat to happen. PDMT asks everyone to pray for this need and to consider how you can help makethis a reality.
3. Clergy Crisis Fund In 2022, we supported nine ministers with a total of $6,000. Of those, four
were for medical issues, three for end-of-life support, and two for housing/personal crisis. The
needs always exceed the budget of $6,000. To contribute to this ongoing need, make checks payable
to “PDMT,” and indicate for “Clergy Crisis Fund.”4. Ministerial Ethics Continuing Education Opportunity In 2022, PDMT held two online seminars.
The five-session, two-hour course focused on a variety of topics - role of power and vulnerability,
dual relationships, internet use, social media, pornography, sexual attraction, finances and gifts, andself-care. In 2022, 11 ministers and 7 PAS students took the seminar. The next seminar is August
24, 31, September 7, 14, 21 at 6:00 p.m. - 8:30 p.m. (CDT). Register at https://cpcmc.org/pdmtcontinuing-education/.
5. Legacy of Ministry Endowment and Award recognizes and celebrates clergy ordinations,installations, ordination anniversaries, and retirements. For a $100 donation, the minister receives
a certificate suitable for framing, plus a beautiful pastoral cross pendant. The cross serves as atangible reminder that they are called by God to serve God’s people in good times and in times of
distress. In 2022 there were 25 recognitions represented. Tennessee/Georgia Presbytery presented arecognition to the Rev. Forest Prosser at their fall meeting for his 65th ordination anniversary. West
Tennessee Presbytery presented a recognition to the Rev. Merlyn Alexandar in celebration of his

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70th ordination anniversary. The Legacy of Ministry endowment supports a wide range of ministries
and services for ordained pastors and those in the process of ordination within the CPC. https://
cpcmc.org/pdmt-legacy-of-ministry-online-application.
6. PDMT partnership with PeopleJOY to support ministers with student loans (U.S.). In July
2021, ordained ministers were included in the public service designation and became eligible toparticipate in the federal Public Service Loan Forgiveness Program. To qualify for loan forgiveness,a minister must work full-time for a qualifying non-profit (church) and have paid 120 payments (10years) on their loan. PeopleJOY assists ministers in completing the paperwork and navigating thecomplicated loan process. Currently, PeopleJOY is assisting 18 ministers. It is not too late to takeadvantage of their services. Visit the webpage for more information - https://cpcmc.org/pdmtstudentloan/.
7. Holy Conversations We are excited to begin a new initiative focused on the call to ordained
ministry. This initiative is related to the Ministry Council’s strategic goal of developing effective
leadership by expanding the pool of pastors and supporting and retaining the current pool of
pastors. Resources and programs are in development with the goal of being available early in 2024.
To highlight this new initiative across the denomination, the Ministry Council makes the following
recommendation:
RECOMMENDATION 5: That the 192nd General Assembly designate the third Sundayin January as “Call Sunday” in the Cumberland Presbyterian Church and include it as an annual
observation on the denominational calendar.
8. Cumberland Reflection and The Symposium 2024 There have been four Reflection presentations
and Roundtables since the 191st General Assembly. These virtual events were recorded and are
great continuing education opportunities for ministers and excellent learning events for church
sessions, education committees or other groups. Links to previous Reflections https://cpcmc.org/
the-symposium/. The Symposium in-person event returns November 9-11, 2024, at Dyersburg
Cumberland Presbyterian Church (Tennessee). As they become available, details will be posted on
the MC website.

III. FUNDING
Since the formation of the Ministry Council, its four Ministry Teams have collegially shared inplanning new and ongoing ministries. Donations to sustain current ministry and launch new ministries may
be made via the Council’s online giving portal, https://cpcmc.org/donations/. As with other denominational
entities, MC depends on faithful giving to Our United Outreach (OUO). In addition to OUO, the Investment
Loan Program (ILP), endowments (listed within Board of Stewardship section of the preliminary minutes),and donations from other sources enable ministries to thrive. In 2022, individual MC staff and elected
members donated $19,409 directly to a variety of MC programs.

IV. MINISTRY COUNCIL CONCLUSION
MC elected members and staff are deeply committed to serving God through the Cumberland
Presbyterian Church. We depend upon and remain thankful for the sustaining guidance of the Holy Spirit as
we work to enhance and implement ministries that draw people to Christ.
Respectfully Submitted,
The Ministry Council of the Cumberland Presbyterian Church
Carla Bellis, President
Reverend Tim Smith, First Vice President
Reverend Derek Jacks, Secretary
Edith B. Old, Director of Ministries/Treasurer

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THE REPORT OF THE COMMISSION ON
PRESBYTERIAN FEDERAL CHAPLAINCIESThe 190th General Assembly renamed the Commission on Chaplains and Military Personnel to theCommission on Presbyterian Federal Chaplaincies. The Commission is composed of three members, eachserving terms of three years. A total of three terms can be served. Currently, those members are Reverend
Shelia O’Mara (2025), Mr. Tommy Craig (2023), and Reverend Garrett Burns (2024).
The Presbyterian Federal Chaplaincies (PFC) is composed of members from the following
denominations: Cumberland Presbyterian Church, Cumberland Presbyterian Church in America,
Presbyterian Church (USA), and the Korean Presbyterian Church Abroad. The three members of ourcommission along with the Stated Clerk of the Cumberland Presbyterian Church, Reverend Michael Sharpe,
serve as members on the Board of Directors of PFC. In addition, Reverend William (Bill) Montague and theStated Clerk of the Cumberland Presbyterian Church in America, Elder Vanessa Midgett, serve on the PFC
Board of Directors as representatives of our sister denomination.
The PFC is an incorporated entity in the State of Tennessee and the members of the PFC are also
the Board of Directors for the corporation. The oversight of the PFC has expanded beyond the traditional
approach of serving military chaplains. While active and retired Presbyterian military chaplains remain
the largest focus for the PFC, any Presbyterian chaplain endorsed and serving a federal agency can have arelationship with the PFC. dditional entities include but are not limited to Department of Veterans Affairs,
Federal Bureau of Prisons, and the Civil Air Patrol. The PFC also approves seminary students of the member
denominations for participation in the Chaplain Candidate programs of the United States military branches.

I. SUPPORT OF THE PRESYTERIAN FEDERAL CHAPLANCICES
Financial support for the PFC is received from the four member denominations, church judicatories,
individual churches, and individuals. Because of decreasing financial support, the PFC is constantly dealing
with fundraising. The Cumberland Presbyterian Church and individual CPC churches have traditionallyreceived an offering on Memorial Day Sunday (USA only churches) with those offerings being given
directly to the PFC for its budget. Other special days may be considered to receive this special offeringin the individual USA churches ---- the Sunday nearest Veterans Day, “Four Chaplain’s Sunday” (the first
Sunday in February), the Sunday nearest the 4th of July, or some other Sunday, as a witness to support themen and women called to the Chaplaincy. These offerings should be sent to the General Assembly StatedClerk and are forwarded to the PFC for outreach, mission, training and pastoral care.
RECOMMENDATION 1: That each USA Cumberland Presbyterian Church provide an
opportunity for their congregations to receive an offering on the last Sunday of May, or anotherspecial day, to support our ministry through the PFC.
The PFC provides ecclesiastical endorsement for chaplains of the United States Armed Forces fromthe four member denominations who are serving on active duty or serving in the Reserves or National Guard.
The PFC also endorses Ministers of Word and Sacrament who serve as chaplains in the Federal Bureau of
Prisons, Department of Veterans Affairs, and the Civil Air Patrol. The PFC provides special training tochaplains and pastoral support to chaplains and their families who are endorsed for those positions from thefour member denominations. The PFC also promotes a closer communication between chaplains and theirdenominations.
RECOMMENDATION 2: That congregations of both the Cumberland Presbyterian
Church and the Cumberland Presbyterian Church in America encourage their individual churches
and members to designate special days through the year to engage in prayer to hold up the chaplains
and their families in the service to which they have been endorsed.

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II. MEETINGS, DIRECTORS, AND PFC ACTIVITIESThe PFC held its annual meeting of the Board of Directors on October 27, 2022, at the Cumberland
Presbyterian Church Center, Cordova, Tennessee, with 100% of the elected board present physically or via
Zoom. A special meeting of the Board was held via Zoom on March 1, 2023, to finalize the Corporate ByLaws and adopt a budget for 2023.
Chaplain, Colonel Dennis Hysom, USA, Retired, (PCUSA), was employed as Executive Director
August 1, 2022. As of January 1, 2023, the director support positions were changed from two Co-Directors
to one Associate Director. Chaplain, Colonel Douglas J. Slater, USAF, Retired (PCUSA), serves in thisposition.
Director Hysom stated his primary requirement is to endorse chaplains. That will require assessing,recruiting, and checking backgrounds to find quality recruits for the chaplaincy. It must be done properly
and must be done well. Secondarily, all information needs to be organized and a clear structure outlined sotransition to future directors and personnel will be clear and well defined.
The annual Chaplain Training and Credentialing events were held in two locations. The Calvin
Crest, California event was well received with 39 attendees, including family members. The Montreat,
North Carolina event was also well received with 68 attendees, including family members. Two speakers
were physically present and one presented via Zoom. Their presentations synced very well with theinformation they provided. The 2023 events will be held for the West Coast at Calvin Crest, California,
June 26 – 30, and for the East Coast at Montreat, North Carolina, August 7 – 11.
As of March 2023, the following is an approximate list of CPC and CPCA Chaplains within the
PFC:		
CPCA: 2 Retired		
CPC:
4 Military Active Duty
4­ Military Reserves				
1 Military Chaplain Candidate		
4 Veteran Affairs (VA)		
1 Federal Bureau of Prisons (FBOP)
			
11 Retired
Chaplain names and addresses are included in the yearbook of the Cumberland Presbyterian
Church. Information concerning the process of becoming a chaplain may be obtained by visiting the PFC
website: www.presfedchap.org.
Your commission encourages Cumberland Presbyterians to visit the above website to gain
information about the Presbyterian Federal Chaplaincies and its work and mission.
RECOMMENDATION 3: That clergy and Presbyterial Committees on Probationer Care,in their discussions of a call for a ministerial candidate, be encouraged to include the call to chaplaincy
as a call to pastoral ministry.

III. CP COMMISSION MEMBERS
The term of Tommy Craig expires this meeting. He has agreed to be nominated for a second 3 year
term. Rev. Garrett Burns is in his second year of his first term. Rev. Shelia O’Mara has asked to be replaced
for the remainder of her second 3 year term due to personal reasons.
Respectfully Submitted,
Members of the Cumberland Presbyterian Commission on Presbyterian Federal Chaplaincies
Mr. Tommy Craig
Reverend Garrett Burns
Reverend Sheila O’Mara

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THE REPORT OF THE
JOINT COMMITTEE ON AMENDMENTS
The Joint Committee on Amendments met March 6, 2023, in Huntsville, Alabama. Representing the
CPCA were Willie Cowan, Lewis Cole, Ann Pierre, and Erma Rainey. Representing the CPC were Geoff
Knight, Harry Chapman, Roger Reid, and Rachel Moses (Secretary Pro Tempore). Also present were Vanessa
Midgett (Stated Clerk, CPCA), Michael Walker (Attorney, CPCA), Mike Sharpe (Stated Clerk, CPC),
and Jaime Jordan (General Counsel, CPC), Jim Ratliff, Bill Tally and Jan Overton (members of the CPC
Judiciary Committee).
The meeting was called to order by Willie Cowan and was opened with prayer.

I. REFERRALSThe Joint Committee reviewed the proposed Constitutional Amendments referred to it by the 191st
CPC General Assembly*. The members from the CPC offered specific wording for amendments preparedby the CPC Judiciary Committee in its separate meeting earlier in the day. The CPCA Judiciary Committee
representatives reported that they were not prepared to recommend any language for adoption by the two
General Assemblies. A lengthy discussion followed about the Amendments and the assignment of the Joint
Committee.
A motion was made and seconded to adopt wording for the proposed Constitutional Amendments
as prepared by the CPC Judiciary Committee. In discussion on the motion, all CPCA Joint Committee
members stated they were not prepared to approve the motion at this time and needed more time to consult
with the CPCA and its leadership.
In light of the request by the members of the CPCA for more time to consider the matter andthe obvious impossibility of approving wording for the amendments at the present time, a motion wasmade to postpone indefinitely the motion on the floor. The Motion to postpone was seconded and carried
unanimously. There being no further business, the Joint Committee on Amendments adjourned with prayer.
Respectfully submitted,
The Joint Committee on Amendments*See pages 141-142 for the memorial and resolution containing the prposed constitutional amendments thatwere referred to the Joint Committee on Amendments by the 191st General Assembly.

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THE REPORT OF THE
PERMANENT JUDICIARY COMMITTEEThe Judiciary Committee met on March 6, 2023, in Huntsville, Alabama. It was a hybrid meetingwith Jan Overton participating by Zoom and the following participating in-person: Geoff Knight, Bill Tally,
Harry Chapman, Rachel Moses, Roger Reid, and Jim Ratliff. Also present were Mike Sharpe, stated clerk,
and Jaime Jordan, legal counsel.

I. REVIEW OF SYNOD MINUTES
The following synodic minutes from 2022 were reviewed and found them to be in good order:
Synod of Great Rivers, Synod of the Midwest, Mission Synod Synod of the Southeast and the Missions
Ministry Team Judiciary Committee. The committee found the minutes to be in good order appreciates thework and ministries of our synods.

II. REVIEW OF GENERAL ASSEMBLY REFERRALS
1. Memphis Theological Seminary Pre-Seminary Program (PSP) – At the request of the 191st
General Assembly, the Committee reviewed the Pre-Seminary Program developed by
Memphis Theological Seminary in order to clarify the constitutionality of the Program in lightof Constitution sec. 6.202. After receiving information from MTS and others, the Committee
agreed on the following opinions: Whether MTS offers the Program is a program and operational
decision which can be made only by MTS under the direction of its board of trustees. There isno constitutional provision which bears on the question of whether MTS can offer the Program.
2. The Program is intended to be a pathway for admission to the Master of Divinity or Master ofArts in Christian Ministry programs at MTS.
3. The Program is not intended to be, nor is it, an alternate pathway to qualify a candidate forlicensure as described in Section 6.202 of the Constitution. Completion of the Program, as it iscurrently configured, would not qualify a candidate for licensure because it is not “a three-year
program of alternate studies approved by the General Assembly.”
4. If MTS conforms the Program to meet the requirements Constitution sec. 6.202, whether now
or in the future, at that time presbyteries could decide whether to license persons who havecompleted the Program.
•   The committee received from the 191st General Assembly the Proposed Constitutional
Amendments included in the Memorials Regarding Marriage, submitted by Arkansas Presbytery & acommissioner from Covenant Presbytery (identical wording)*. To correct structural concerns and to prepare
the Amendments for consideration by the Joint Committee on Amendments, the committee proposed thefollowing language for the Constitutional Amendments:
1. That the Constitution of the CPC/CPCA be amended by adding the following Paragraph 2.92 andrenumbering subsequent sections as appropriate:2.92 When a person is in a sexual relationship that is outside the boundaries of marriage as describedin the Confession of Faith 6.17, then such a situation makes that person ineligible to be ordained
to the office of elder.
2. That the Constitution of the CPC/CPCA be amended by adding the following sentence at the end of thecurrent Paragraph 2.73:
2.73
When a person is in a sexual relationship that is outside the boundaries of marriage as
described in the Confession of Faith 6.17, then such a situation makes that person ineligible to serveas an elder on the session of a church.
3. That the Constitution of the CPC/CPCA be amended by adding the following Paragraph 6.35 andrenumbering subsequent sections as appropriate:

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6.35 No licentiate shall be ordained who is in a sexual relationship that is outside the boundaries ofmarriage as described in the Confession of Faith 6.17. Such a situation makes that person ineligible
to be ordained as a minister in the Cumberland Presbyterian Church.
4. That the Constitution of the CPC/CPCA be amended by adding the following new Paragraph 7.02 andrenumbering subsequent sections as appropriate:7.02 When a person is in a sexual relationship that is outside the boundaries of marriage as describedin the Confession of Faith 6.17, then such a situation makes that person ineligible to serve a church
in any of the relationships stated in 7.01.
Motion was made and seconded that the Amendments should be prepared as described above for deliberationby the Joint Committee on Amendments. Motion passed.

III. OTHER BUSINESS•••The committee reviewed the Memorial from Grace Presbytery.
The committee discussed Dual Membership for clergy ordained in other denominations. Since ourdenomination does not have any current reciprocal agreements except with CPCA, if a request is
made to the Stated Clerk for such reciprocity, it will be further investigated.
The committee discussed the procedure to transfer a congregation from one presbytery/synod toanother presbytery/synod.

IV. GENERAL ASSEMBLY REPRESENTATIVES
Geoff Knight was elected to serve as this committee’s representative to the 192nd General Assembly. Harry
Chapman was elected as the alternate.

V. JOINT COMMITTEE ON AMENDMENTS
Geoff Knight, Harry Chapman, Bill Tally, Rachel Moses, and Roger Reid were elected as
representatives to serve on the Joint Committee on Amendments.

VI. OGANIZATION OF THE COMMITTEEBill Tally was elected chairperson, Geoff Knight was elected vice-chair, and Rachel Moses waselected secretary.
Respectfully submitted,
The Judiciary Committee*See pages 141-142 for the memorial and resolution containing the prposed constitutional amendments thatwere referred to the Joint Committee on Amendments by the 191st General Assembly.

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THE REPORT OF THE BOARD OF TRUSTEESOF MEMPHIS THEOLOGICAL SEMINARY
We want to begin this report by expressing our heartfelt gratitude for your support of Memphis
Theological Seminary. Your gracious partnership enables us to equip leaders for ministry in the Cumberland
Presbyterian Church and the world. Thank you!

I. BOARD OF TRUSTEES
A. OFFICERS
The following officers elected by the Board of Trustees to serve during the past year were:
Moderator – Rev. Kip Rush (Cumberland Presbyterian minister, Nashville Presbytery); Vice-Moderator –Mrs. Vanessa Midgett (Cumberland Presbyterian Church in America elder); Secretary – Rev. Jason Mikel(Cumberland Presbyterian minister, Nashville Presbytery); Treasurer – Ms. Cassandra Price-Perry (VicePresident of Operations and CFO, MTS).
B. BOARD REPRESENTATIVEThe Moderator of the Board, Rev. Kip Rush will serve as the representative to the 2023 meeting of
the General Assembly. Rev. Dr. Gloria Villa Diaz, Trinity Presbytery, will serve as the alternate.
C. MEETINGSThe Board of Trustees has met two times since the last meeting of General Assembly: October 7,
2022, and February 10, 2023. The Board is scheduled to meet one more time before the meeting of General
Assembly, on May 12, 2023.
D. EXPIRATION OF TERMS
The terms of six of eighteen members of the Board of Trustees expire each year. Five of the six
whose terms expire this year are eligible to succeed themselves and have agreed to serve another three-year
term: Rev. Wes Johnson, Ms. Vanessa K. Midgett, Rev. Jason Mikel, Rev. Jimmy Mosby, and Rev. Kip
Rush.
Rev. Anne Hames has completed her eligibility having served three terms.
RECOMMENDATION 1: That the General Assembly express its gratitude to trustee
Reverend Anne Hames for her faithful service to Memphis Theological Seminary and the Cumberland
Presbyterian Church.

II. ADMINISTRATION
A. PRESIDENT
Rev. Dr. Jody Hill became the ninth President of Memphis Theological Seminary on January 1,
2020. He is a 1992 graduate of the University of Mississippi School of Business. In 2000, Rev. Dr. Hillearned a Master of Divinity degree from Memphis Theological Seminary and was ordained into Christianministry by the Cumberland Presbyterian Church. He served as a member of the Board of Trustees for MTS
from 2008 to 2014, and served two terms as Moderator of the Board. In his prior position, Rev. Dr. Hill
was the Vice President for Community Relations at Blue Mountain College in Mississippi. He has served
full-time and bi-vocational pastorates in both the Cumberland Presbyterian Church and the Presbyterian
Church (USA). He graduated with a Doctor of Ministry in Strategic Leadership from New Orleans Baptist
Theological Seminary in May 2020.
B. VICE PRESIDENT OF ACADEMIC AFFAIRS/DEAN
Dr. Peter Gathje has served as the Vice President of Academic Affairs/Dean since August 2017.
Dr. Gathje served previously as Professor of Ethics and Associate Dean of Curriculum and Instruction
at MTS. He is a lay Roman Catholic and is deeply committed to the mission of Memphis TheologicalSeminary, having taught on our faculty for ten years prior to becoming VPAA/Dean. He has led the faculty

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in the transition to online courses during the pandemic, securing grants for faculty development for online
pedagogy, developing and offering online-hybrid courses, and creating and implementing assessment
procedures for all academic programs, along with developing the MACM degree program and its various
concentrations and the DMin track in Land, Food, and Faith Formation. He was instrumental in developing
the Cumberland Presbyterian House of Studies, Pulpit and Pew (formerly Sunday Morning Seminary), andthe recently formed House of Black Church Studies, along with the new partnership with the Center for
Chaplaincy Studies.
C. VICE PRESIDENT OF OPERATIONS/CFO
Ms. Cassandra Price-Perry began work with MTS in August 2010 as Vice President of Operations
and Chief Financial Officer. She is a Certified Public Accountant with over 35 years of experience inbusiness and accounting. Cassandra is an active laywoman in her Roman Catholic Church in Southaven,
MS. She has received high praise from our auditors and our Board for her work over the past ten-plus years.
D. VICE PRESIDENT OF ENROLLMENT SERVICES AND INSTITUTIONAL
EFFECTIVENESS/REGISTRAR
Dr. Gail Robinson began her work as the Registrar in June 2008. In August 2010, she was appointed
Associate Dean for Institutional Effectiveness, Planning, and Research/Registrar. In 2021, she was promoted to Vice President of Enrollment Services/IE/Registrar. Gail came to Memphis Theological Seminary asa seasoned professional with over 15 years of experience in Higher and Adult Education, with progressive
responsibility in retention, student success, enrollment management, and student outcomes assessment. In
addition to particular expertise in accreditation, governmental reporting, data collection, and analysis. Dr.
Robinson is an active member, trustee and Elder of St. Paul Baptist Church in Memphis, TN.

III. INSTRUCTION
A. DEGREE PROGRAMSMemphis Theological Seminary offers three degree programs (MDiv, MACM, and DMin) andfive certificate programs, including the certificate offered through the Program of Alternate Studies for
Cumberland Presbyterians.
The Master of Divinity (MDiv) is the basic degree program for persons preparing for ordained
ministry in many denominations. The MDiv features coursework that integrates theological study withformation for ministry and pastoral placements, culminating in an Integrative Seminar in which students
reflect upon their studies in light of practical demands in pastoral leadership. The MDiv continues to be ourlargest Master’s degree program, with 77% of our Master’s students seeking the MDiv. The MDiv requires
84 semester hours and takes three years of full-time study to complete. We are currently reviewing our
MDiv curriculum to make sure it continues to provide an excellent preparation for congregational ministry.
The Master of Arts in Christian Ministry (MACM) is a 48-hour degree designed for persons who arepreparing for a specialized ministry, rather than leadership of a congregation. The creation of this degree
program in 2016 recognized a growing number of people who seek to do ministry in settings such as
non-profits, or who do not need the MDiv in order to practice ministry, such as those serving in Christian
Education. Concentrations currently available in the MACM are Youth and Young Adult Ministry, Christian
Education, Chaplain Studies, Methodist Studies, and Social Justice. The MACM has been recently revised
to include some additional courses for internships and theological preparation. Approximately 20% of ourstudents are in the MACM program.
We have entered an agreement with the Center for Chaplaincy Studies to provide additional courses
in chaplaincy, and have also created (with the help of an Assisi Foundation Grant and other generous donors)
a Center for Pastoral Wholeness and Chaplaincy Studies. This has significantly upgraded our ability to offer
chaplaincy courses. As a result, we now have nearly twenty students seeking a concentration in Chaplaincy
in either the MDiv or MACM degree programs.
The Doctor of Ministry degree is a professional degree designed for pastors and other ministers
who have at least three years of full-time work in ministry after their MDiv (or equivalent) and who want toengage in further theological reflection within the practice of ministry. The DMin is a three-year program.
Each track or concentration within the DMin requires five courses specific to the individual track chosen
by the student, along with the DMin project course. We offer a variety of tracks in response to perceived
need within the church and broader community, such as “Faith and Health,” “Preaching and Leadership,”2023

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103“Land, Food, and Faith Formation,” and “Forming and Growing Churches in the 21st Century.” The specificcourses are offered as hybrid courses, with online study complemented by one-week residencies in Januaryand July for intensive discussion and other academic work. The DMin project course includes the planning,
implementation, and evaluation of a major project that addresses a problem or issue in the practice ofministry. Approximately 50% of our overall student enrollment is in the DMin program, with a current totalof 102 DMin students.DMin students.
B. CERTIFICATE PROGRAMS
In addition to the three degree programs, MTS offers the following certificates:		Program of Alternate Studies of the Cumberland Presbyterian Church		James Netters Certificate in Ministry		Certificate in Wesleyan Studies
		
Certificate in Cumberland Presbyterian Church Studies
		
Certificate in Chaplain Studies
C. FACULTY
For the academic year 2022-2023, Memphis Theological Seminary has eight full-time teachingfaculty and three administrative faculty members who teach part-time. In addition, the seminary curriculum
is greatly enhanced by the work of approximately fifteen adjunct professors, most of whom are active inpastoral or other ministries, and most of which teach in the DMin program.
Members of the MTS faculty continue to be both scholars and practitioners. As scholars, faculty
regularly attend professional academic meetings, give papers or provide other leadership at those meetings,
and publish books and articles both for the academy and the church. As practitioners, several of the faculty
serve as pastors in area churches, while others regularly preach or teach in churches and denominational
meetings, and some are engaged in leadership in local non-profit organizations that engage in ministry.
The faculty have been flexible in adapting to and offering courses in a variety of modalities.
Currently we offer five approaches for delivering instruction:
1. Asynchronous online (instruction completely online with various modes of interaction between
students and instructor, but no set time for class meetings)
2. Synchronous online (instruction completely online in which students meet at a set time eachweek via Zoom)
3. Weekly hybrid courses (instruction on campus 2 hours once per week, 50% of instruction online)
4. Monthly hybrid (instruction on campus 4 hours once per month, 50% of instruction online)
5. Hyflex weekly or monthly hybrid courses (instruction is on campus though students may also
participate via Zoom)
D. ENROLLMENT
Total enrollment for degree programs at Memphis Theological Seminary for the fall term of 2022
was 206, and the spring 2023 term enrollment was 201. These totals do not include the PAS enrollment(which is recorded below).
• In spite of the pandemic, 100 master’s students enrolled this past fall 2022 for 776 credit hours.
We also had an excellent retention rate with 83% of our students returning from the Spring 2022
semester (Thanks be to God!). We had 101 DMin (doctoral) students for Fall 2022.
• For Spring 2023, we had 101 returning master’s students (83% retention rate), and 13 newstudents for a total of 101 masters students registered for 716 credit hours. We had 100 DMin
students for Spring 2023).
o Total Spring 2023 enrollment: degree-seeking student population of 201 students (101Master’s, 100 Doctoral): 59 (29%) are Baptist; 28 (14%) are UMC; 22 (11%) are CP; 9 (5%)
are AME; 12 (6%) are CME; 71 (35%) various others and non-denominational.
o 43% of our students are Male; 57% are Female;o 65% African American; 28% Caucasian; 4% Hispanic; 3% Asian and others
We continue to work to recruit Cumberland Presbyterian students, and to lift up the call of God to
ordained ministry in the church. The recruiters in our Enrollment Services have a 24 to 48-hour responsetime in contacting prospective students who have requested information about our degree programs. They
have also partnered with Student Services, Dr. Barry Anderson, to aid with student retention efforts. They
contact new students monthly within their first semester to address any questions or concerns.

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The Whosoever Will Ministry Bridge is a partnership with Bethel University and MTS. Bethelstudents discerning a call to ordained ministry who plan to attend Memphis Theological Seminary will
benefit from ongoing guidance in their spiritual journey. Those who answer a call as Pastor of a Cumberland
Presbyterian Church after graduation may receive an additional stipend of $1,000 per month during theirfirst five years of ministry.
RECOMMENDATION 2: We call on all Cumberland Presbyterians to pray that God willcontinue to call men and women to the office of ministry, and that they will be well prepared throughour educational institutions to lead growing and vibrant congregations in the ministry of Jesus Christ
to the world.
E. PROGRAM OF ALTERNATE STUDIES (DR. MICHAEL QUALLS, DIRECTOR)
I am thankful to be a part of this ministry. The past few years have been hard for any ministry, andT
the struggle has taken its toll on all of us. Nonetheless, I hope all Cumberland Presbyterians are proud of
the contribution PAS has made and continues to make. The primary purpose for which PAS was established
is to provide a fitting alternate preparation for women and men called into ministry in the Cumberland
Presbyterian Church, who demonstrate skills and ability for ministry but are hindered from the standard
educational route. We regularly report student progress to the Probationer Care Committee/Committee on
Ministry of the students’ presbyteries.
Increasingly, PAS also serves as the primary source of training in Cumberland Presbyterian history,
polity, and theology for those who may have a Master’s degree in theology/ministry from other seminaries.
This includes those seeking to have their ordination in other ecclesiastical bodies recognized as a Cumberland
Presbyterian clergy-person. Finally, we have been a vital partner with Missions Ministry Team in preparing
ministers in the global and intercultural contexts where MMT does its work. The flexibility and willingness
to serve the church has proven an asset time and again in challenging circumstances. We rest secure in theknowledge that “the Lord works in mysterious ways” to accomplish God’s mission through us.
The program has always been reliant on collaboration with presbyteries through their committees
charged with probationer care. As theological education itself changes in response to the needs of the church
we need to be of one mind. While presbyteries are constantly tested to cast about for other alternatives it
would be helpful to reiterate that the church recognizes two routes to ordination: 1.) A Master’s degree in
Theology/Ministry is the standard (from my perspective a Master’s degree from MTS is the gold standard
for Cumberland Presbyterians). 2.) The Program of Alternate Studies is the unique, singular alternative.
General Information
We would like to acknowledge the amazing work of the Administrative Assistant to the Director ofPAS, Karen Patten. Karen has served sacrificially for 12 years in this position. Her compassionate
helpfulness has been a resource par excellence for the Director, for faculty, and most importantly forthe students. Karen and her husband, Mike, are beloved by this community. Karen has reluctantly
decided to retire due to chronic health issues. She will work as needed to help us complete the SES
in July and train our new assistant.



Welcome Christy Woelm (pronounced Whelm) a current MDiv student at MTS who has agreed
to step into this role. She and her husband Charles live in Atoka, TN and are very active in Holly
Grove Cumberland Presbyterian Church. At this writing Christy is overwhelmed learning all that
we do in the PAS office and wondering how on earth a part-time staff person can possibly keep up.
Please pray for her, that this extension of her ministry will be fruitful and fulfilling, and that she will
be instrumental in helping prepare countless CPs for ministry in the church and the world.



We will return to Bethel University for Summer Extension School in July. A Covid outbreak closed
us down and sent everyone home last summer. We do not live in a risk-free world so we ask theprayers of the church. These 15 days are valuable in the formation of our students for ministry. PAS
graduation will be the first day of SES, July 8th at 11:00 am at McKenzie Cumberland Presbyterian
Church.

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At this writing we have an online class on CP Theology underway. The cohort includes four pastors
in the UK along with U.S. PAS students. A contingent will travel to complete the three additional
CP Studies for the UK pastors so that those who otherwise meet the educational requirements
can receive ordination. (They are all seminary students or graduates.) By the time the General
Assembly gathers in Denton, at least one will be ready for ordination.

Honoring One of Our Own
At the joint banquet on Wednesday evening we will be honoring Rev. Dr. Thomas A Campbell,
the most recent past-Director of the Program of Alternate Studies. Dr. Tom, as the students called him,
ran the program for 16 years, becoming synonymous with PAS. Under his leadership, PAS broadened its
cooperative work in cross cultural ministry including many cohorts in Spanish or Korean language during
summer school. He also began to bring in seasoned pastors/spouses as “Ministers in Residence” to add adimension of exposure to actual ministry for PAS students. In the “off season” Campbell traveled thousandsof miles personally teaching small cohorts in many of the 34 required courses so that students could progress
toward graduation. He maintained relationships with presbyteries, recruited faculty, collected fees, andwalked many grateful students through the process to complete their program. This is just a small glimpseof the huge reason we are honoring Dr. Campbell, beloved former Director of PAS.
In Memoriam
Throughout the existence of the program it has been privileged to have access to the best
and the brightest that the denomination has to offer, from credentialed educators and theologians to
acknowledged ministry professionals. We mourn the loss of two of them.
Rev. Dr. Nancy Fuqua served on the PAS Advisory Council for three years before, sadly, she wascalled away due to complications from a kidney transplant. Nancy was a friend and collaborator. She
served as Dean of the School of Continuing Education for the CPCA. Last summer Nancy was able to teacha course for the PAS Summer Extension School via the internet. Her smile was infectious. She is missed.
We acknowledge her contribution and each other’s grief in her loss.
Rev. Dr. Dwayne Tyus, former moderator of the General Assembly will be memorialized, no doubt,
for contributions in various roles at the General Assembly level. But he was a valuable asset recently
for PAS, stepping into the gap to teach CP Polity. He was a natural in the classroom, providing sageadvice from personal experience. He was preparing to teach an online cohort when he succumbed to aresurgence of cancer. He will be missed.
F. CUMBERLAND PRESBYTERIAN HOUSE OF STUDIES (Dr. Michael Qualls, Director)
The Cumberland Presbyterian House of Studies (CPHS) works to ensure ongoing practicalconnection of MTS CP students with their Cumberland Presbyterian heritage and help form them forministry within that identity. The CPHS has been active on campus with students back in the classroom.
 October 4th—GA Moderator, Rev. Mike Wilkerson, preached in chapel followed by a Cumberland
Cookout for the seminary community and guests. Sean Roddy (grandson of former MTS Pres.
Colvin Baird) shared his experience with Celebrate Recovery for our luncheon program.
 Nov. 8th –A chapel service culminating in the dedication ceremony of the Rev. Dr. Clinton Buck
Office of the Academic Dean was followed by catered lunch.
 Mar. 13th (rescheduled due to weather)– Cumberland Presbyterian Heritage Day featured chapel
service and luncheon with guest speaker, Rev. Jim Fisk. Rev. Fisk shared his experience as oneof the last graduates of the former Home Study Course. (The HSC was a precursor of the current
Program of Alternate Studies which replaced it in 1984.)
CUMBERLAND PRESBYTERIAN ENROLLMENT The current enrollment includes 22 Cumberland Presbyterian students.
ACADEMICS
 We brought in 9 guest lecturers from a broad spectrum of theological perspectives for the
Cumberland Presbyterian History and Doctrine class in the fall.
 We are offering a CP Polity class as an immersion course here at the General Assembly in Denton,
TX.
 Plans are progressing for hosting a Rural Ministry Conference with/at Bethel University, now
tentatively scheduled for July 2024.

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ONGOING PRIORITIES• Maintain course offerings that enhance Cumberland Presbyterian congregational ministry.
• Help with recruitment of CP students.
• Strengthen connections with students, leaders, presbyteries, and congregations.
• Develop a Cumberland Presbyterian Studies Certificate for students who wish to emphasize thisarea of study.
Funding
Several years ago, the Baird-Buck Endowment for Cumberland Presbyterian Studies was establishedwith a goal to underwrite a fully endowed Chair in Cumberland Presbyterian Studies. This will enable
an academic position to do research, teaching, and writing in Cumberland Presbyterian studies. We areover halfway toward the goal of $1.5 million, and we continue to make progress with each new gracious
contribution. In the meantime, we are utilizing a small portion of the income generated by the Endowment
to fund the Cumberland Presbyterian House of Studies. The CP denomination has traditionally recognized
the third Sunday in August as Seminary Sunday. MTS leadership has committed to focusing the annual
funds solicited from Seminary Sunday on growing the endowment until the Chair is fully funded.
G. NEW ACADEMIC INITIATIVESThe Center for Pastoral Wholeness and Chaplaincy Studies was started in the summer of 2022.
This center focuses not only on preparing students for traditional chaplaincy placements, but also to prepare
students and those already serving in churches to develop chaplaincy for people in congregations. Our
expectation of attracting more students through this Center’s work has already born fruit with nearly twenty
students now affiliated with the Center. Dr. Johnny Jeffords, who directs the Center, is also improving ourties with local hospitals and other institutions to provide C.P.E. and internship placements for our students.
As we have moved out of the worst of the pandemic, we have returned to on campus classes while
also allowing students the flexibility and accessibility of online classes through offering “hyflex classes” inwhich students participate in the class either in the classroom on campus or via Zoom. This approach has
proven very popular with our students. At present we are also continuing with the monthly hybrid, as well
as both synchronous and asynchronous classes.
We are currently in discussions about which modalities we will continue and/or modify to better
serve our students and to attract new students. Since the pandemic we have had “de-facto” online degree
programs for the MDiv and MACM. Now we are examining how we can be more intentional with ouronline students to create and sustain formation and community even at a distance. We have done this so far
with hyflex classes. But we are considering some intensive on campus experiences that would be requiredof all students. Meanwhile, this academic year we continued to offer a wide variety of other modalities
of instruction: synchronous online, asynchronous online, along with weekly and monthly hybrids. Most
recently the faculty discussed and approved online degree programs for the MDiv and MACM.
In addition to this attention to modalities of instruction, we are also attending to the very structure
and requirements of our MDiv and MACM degree programs. We are considering curriculum revision toboth degree programs to adjust to changing needs in the church and broader society. We are very awareof the need to address the realities of bi-vocational ministry. We continue to emphasize the importance ofpracticums within our curriculum so that students are engaged in the integration of practice with theologicalreflection.
We are also reviewing our DMin program in light of our accreditation standards through both ATS
and SACSCOC. This is part of our ongoing program of academic assessment.
H. ACCREDITATIONMemphis Theological Seminary holds dual accreditation by the Association of Theological
Schools in the United States and Canada (ATS), and the Southern Association of Colleges and Schools
Commission on Colleges (SACSCOC). Every ten years, member schools go through an extensive processof re-accreditation review. We completed our on-site visits from both accrediting bodies in March of 2018.
In December 2020, our accreditation was reaffirmed by SACSCOC through 2028 without any stipulations.
We are also approved for accreditation by ATS through 2025. Both of these accrediting bodies have also
approved Memphis Theological Seminary to offer distance education. Our fifth-year report to SACSCOC
is due March 2024. Our next ATS reaffirmation comprehensive visit is March 10-13, 2025.
In February 2022, the ATS Board of Commissioners voted to accept the evaluation committee’sreport concerning the focused visit conducted in fall 2021. This action confirmed that “the school has

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adequately addressed the concerns regarding strategic planning, institutional/educational evaluation andinstitutional vitality raised after the 2018 comprehensive evaluation visit”.

IV. MTS STRATEGIC PLANNING PROCESSAs stated above, MTS has accreditation with both The Southern Association of Colleges andSchools Commission on Colleges (SACSCOC) and The Association of Theological Schools (ATS). In 2018,both accrediting bodies did a comprehensive review of MTS to determine reaffirmation of accreditation.
ATS reaffirmed the seminary for seven years (through 2025) but with notations for: assessment, strategicplanning, and finances. SACSCOC denied MTS reaffirmation, continued in accreditation, and placed
MTS on Warning for twelve months for continued deficiencies in compliance with three standards: quality
enhancement program (QEP), student outcomes: educational programs, and financial responsibility.
In 2019, the General Assembly Evaluation Committee requested a strategic plan for how theseminary envisioned more aggressively reducing or eliminating the loan on its property ($2.3M at thetime). The Evaluation Committee also requested a plan for reducing the seminary’s dependence upon the$1 million line of credit loan used for operation purposes. To address these financial concerns, the seminary
developed a long-term strategic plan known as the Memphis Theological Seminary 2019-2023 Institutional
Strategic Plan, and a short-term strategic planning process known as the Strategic Planning Process of the
P & E (Planning & Evaluation Committee of the Board of Trustees).
When Jody Hill assumed the office of president in January 2020, the Trustees emphasized thatstrategic planning needed to be an ongoing process of the institution. To expand upon the 2019-2023
Institutional Strategic Plan, President Hill asked the Leadership Team, Faculty, and other members of theseminary community to perform a SWOT Analysis of the institution. SWOT is an acronym for evaluating
what internal strengths and weaknesses, as well as external opportunities and threats impact MTS’s
mission.
In March 2020, the administration’s attention was diverted from long-term strategic planning toaddress the immediate challenges created by COVID-19. On September 4, 2020, the president re-establishedthe Planning and Evaluation Committee (P & E) of the Board of Trustees in order to resume the strategicplanning process. The P & E began their work by reviewing the 2019-2023 Institutional Strategic Plan. The
president explained that their goal was to expand upon the 2019-2023 Institutional Strategic Plan and not
to replace it.
As a part of the strategic planning process, the Board of Trustees requested permission from the2021 General Assembly to sell some or all of the MTS rental properties and/or vacant lots. The General
Assembly approved this recommendation to assist with reducing MTS’s $2.3 million property debt, and theseminary’s dependence upon their $1 million line of credit loan for operational purposes. With this approvalof the General Assembly, MTS has sold six duplexes for a gross revenue of $960,000 which resulted in an
increase in our net assets of $485,158. We currently have a $0 balance on our $1 million line of credit loan.
On July 31, 2022, through God’s amazing grace, cautious expenditures by our entire team, andgracious giving by our numerous benefactors, we finished our Fiscal Year in the black operationally forthe fourth year in a row. In addition, we are now fully accredited, with no stipulations by both of ouraccrediting bodies: SACSCOC and ATS. We are pleased with this operational solvency and good standingin accreditation. However, we are mindful that the COVID-19 CARES Act Funding that had a very
positive impact upon FY2020 through FY2022 finances will not be available in years to come. In addition,
it is becoming evident that the long-term effects of the pandemic are having a detrimental impact uponenrollment.
To assist with our strategic planning process, we compiled data provided from one of our accrediting
bodies, the Association of Theological Schools (ATS). to understand how we compare to other seminaries.
The following chart shows the decline in enrollment for ATS schools among the following degree
categories: Advance Academic (AdvAcad or PhD), Advanced Professional (AdvProf or DMin); Master ofArts (MA), Master of Divinity (MDiv).
The MDiv is the degree required for ordination in the CP Church unless a student is approved for
the CP Program of Alternate Studies (PAS). In addition, the MDiv has been MTS’s major degree program
throughout its history. Thus, the seminary’s enrollment has been significantly impacted with the decline in
MDiv students throughout North America.

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The graph above shows the trend of declining enrollment among ATS schools since 2006.
In comparison to ATS data, MTS Master’s enrollment over the last ten years has been on a decline consistent with thenational trend. Meanwhile, our DMin program’s enrollment has grown significantly.
Total Headcount has decreased significantly in the last five-year average as compared to the previous five-year average:
205 down from 256 (193 for Spring 2023)
MDiv enrollment has been almost cut in half in the last five-year average as compared to the previous five-year
average: 100 down from 185 (78 for Spring 2023)
The current number of 78 MDiv students for Spring 2023 is a decrease of more than 100 students from the previous
five-year average. If those 100 students averaged only 10 hours per year that is a $640,000 ($640 per hour) tuition revenue
shortfall from the previous five-year average.
Our DMin has doubled in the last five-year average as compared to the previous five-year average: 76 up from 38 (100for Spring 2023)

The following chart shows where theological schools in North America generate their revenue by
percentage among four categories. In comparison, MTS’s revenue streams are listed by percentage on thelast line of the chart.
Net Tuition

GivingEndowment

Auxiliary &
Other

ATS

30%

25%

30%

15%

Evangelical

40%

30%

15%

15%

Mainline

15%

20%

45%

20%

RC/Orthodox

35%

25%

20%

20%

Related

35%

15%

30%

20%

Canadian

30%

35%

15%

20%

MTS

50%

25%

15%

10%

Source: ATS Institutional Database, 2012-2021

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MTS EIGHT-YEAR ANALYSIS OF CONTRIBUTIONS AND GIFT REVENUEFY2015FY2016FY2017FY2018FY2019FY2020
FY2021
FY2022$ 1,006,776 $ 1,403,695 $ 637,066 $ 820,511 $ 742,588 $ 645,525 $ 650,627 $ 833,534$842,540.25
Eight Year Average FY2015 to FY2022$773,790.25
Eight Year Average FY2015 to FY2022 (without onetime gifts from Pete Palmer
and Church Health Center totaling $550k in FY2016)
Five Year Average Before COVID FY2015 to FY2019$922,127.20$812,127.20
Five Year Average Before COVID FY2015 to FY2019 (without onetime gifts
from Pete Palmer and Church Health Center totaling $550k in FY2016)$709,895.33
Three Year Average Post COVID FY2020 to FY2022
Our annual gift revenue of $840,000 (eight-year average) is about half the amount of gift revenue
received by the average ATS mainline school. Also, our annual endowment revenue for operations(approximately $350,000) is about 10% of the annual endowment revenue for the average mainline school($3,780,000). This makes MTS significantly more dependent upon tuition revenue than other mainline
schools.
While the average budget for Mainline Seminaries is $8.4M, MTS’s budget is less than half thatamount, even though we are above the average in total headcount for students in mainline seminaries.
Perhaps more telling, the average mainline school has scholarship expenses that represent 15% of theirbudgets while MTS’s scholarships are currently just under 7% of our budget. This computes to the average
mainline seminary having scholarship expenditures of $1.2M in comparison to MTS expending $256K inannual scholarships.
MTS operates very economically. Over the last ten years, we’ve operated at about 1/3 of theexpenses for the average Mainline school even though our total student headcount of 230 over that time
period is more than the average mainline school 183.
When you factor in total headcount and fulltime students among all degree offerings at MTS, it
cost approximately $20,000 to educate one student each year, but we charge our students less than half thatamount in tuition. However, our Cumberland Presbyterian Students are only charged about 20% of thatamount, and some pay even less because of the gracious support of some of our faithful presbyteries.
In response to this data, the seminary has focused on five components of strategic planning during the2022/2023 academic year with a goal of impacting our long-term sustainability
1. Planning and Evaluation Committee’s Partnership Discernment: Based on the research data
above, the administration believes MTS needs to generate a combination of revenue increase and cost savings
that will have a $1 million annual positive impact upon our current operations budget to achieve long-termsustainability. We have cut costs as low as possible under our current institutional model. Therefore, thein the fall of 2022, the P&E evaluated partnership or shared services options with other institutions.
To conduct this evaluation, the P&E shared in three conversations each with both Bethel University– McKenzie, TN (https://www.bethelu.edu/) and Kairos University – Sioux Fall, SD (https://kairos.edu/).
The three conversations with both institutions focused upon the following three areas of discernment: 1)
introduction of mission and vision 2) how could some form of a partnership benefit the mission of both
institutions 3) what are the financial benefits of specific partnerships. We also utilized two documents
prepared by our Dean / VP of Academic Affairs, Dr. Peter Gathje, to help keep the discernment process
rooted in our mission and vision. 1) Memphis Theological Seminary and the Cumberland Presbyterian
Church 2) Memphis Theological Seminary’s Vision of Theological Education. At the end of the partnershipevaluation, it was determined that merger or being acquired by Bethel was not a viable option for MTS
or Bethel. Both administrations felt like there would be huge accreditation hurdles that would make sucha relationship difficult to achieve at this time. While we felt there could potentially be some savings via
shared services, neither Bethel nor MTS has participated in such arrangements and there could also be
significant costs involved in transitioning to this new business model. At the end of the evaluation, it wasdetermined that the potential savings would be limited and would not be worth the risks of costs at this time.
Similarly, the evaluation of Kairos University did not produce a viable partnership option for MTS at this
time.

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2. Faculty: In the fall of 2022 and the spring of 2023, MTS faculty engaged in seven strategicplanning discussions around our academic structure and programs. These discussions centered aroundaddressing the context for theological education (especially formation for ministry, broadly conceived
in terms of classes, worship, lecture events, etc.) changed by the pandemic experience, particularly ourstudents’ desire for continuing online courses, even while a number of students desire on-campus courses.
The potential enrollment impact is related to our ongoing ability to attract and retain students as we develop
and offer a distinctive academic structure and programs that are flexible in meeting student needs and yet
rigorous in academic quality and formation for ministry. At the end of this strategic planning process, thefaculty voted unanimously to support the Dean’s plan to begin offering students the opportunity to earn a
MDiv or MACM degree online.
3. Leadership Team: The Leadership Team engages in monthly discussions to help contribute to
the MTS story. We have excellent marketing and communications leadership by Mrs. Martha Park, but the
MTS story is made up of all of our stories. If we all have a voice in the process this will provide the details
to better frame our story from a marketing and communications standpoint that could very positively impact
enrollment and fundraising.
4. Advancement Committee: The Advancement Committee of the Board recommended that thefull Board approves for the president to employ an unbudgeted staff person in advancement to assist withfundraising efforts in FY2023. This recommendation was unanimously approved at the February 2023
Board of Trustees’ meeting.
5. Faculty, Staff, and Trustee Planning Retreat: The president led a planning retreat on Thursday,
February 9, 2023, the day before our February Board meeting. It was a time to hear updates from each of
the four strategic planning groups above. In addition, this setting provided an opportunity for faculty, staff,
and trustees to offer questions and input to the strategic planning process. We also evaluated our mission
statement to determine if it needed to be refined in some way. Finally, we discussed together how the data
contributed by the four strategic planning groups might help us to better live into our mission with longterm sustainability. At the Trustee meeting the day after the planning retreat, there was extensive discussion
about how we could pursue revising MTS’s relationship with the Cumberland Presbyterian Church in a waythat would be beneficial to both the seminary and the denomination. This in-depth discernment resulted in
the following motion that was passed unanimously by the Board: “To evaluate the costs vs benefits ofa covenant relationship with the Cumberland Presbyterian Church to include financial, governance,
relational, and board make-up.” A covenant relationship would result in the denomination relinquishinglegal ownership of the seminary. Bethel University and Cumberland Youth and Family Services both sharein a covenant relationship with the denomination.
While MTS has been consistently operationally solvent over the last several years, we are achieving
this financial balance under a model of operations that is not sustainable for the long-term. The considerationof pursuing a covenant relationship with the denomination is not a strategy to ask for more funding fromthe Cumberland Presbyterian Church. However, we do feel that entering into a covenant relationship would
allow us to seek more funding and representation from other denominations. We want to be proactive inpursuing additional potential partnerships that will allow us to continue to live into our mission and evenbetter serve the Cumberland Presbyterian Church.
We began the strategic planning process for this academic year on Tuesday, August 30, 2022, at
our fall convocation worship service. This annual service commemorates the beginning of a new season
in theological education, but we were also considering new beginnings in how we practice theologicaleducation for the Church and our world forever changed by COVID-19. So, this year’s convocation service
was our formal and worshipful surrender to the Holy Spirit to guide our discernment for a brighter future at
MTS. President Hill titled his convocation sermon, “Cupbearers to the King” because we must never forget
our goal to bring adoration to God in this journey and serve God in all our efforts.

V. FACILITIES
A. LEADERSHIP
Since the fall of 2021, our facilities and safety department has been ably led by Mrs. Victoria Sikes
and a dedicated staff of facilities technicians. Mrs. Sikes resigned in March 2023 to pursue a business
opportunity. We are currently accepting applications for a new facilities manager.

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B. COMMUTER HOUSING
MTS does not offer on-campus Commuter Housing. However, a list of housing options is available
by contacting the Director of Student Services office, Dr. Barry Anderson.  
C. CAMPUS WORKGROUPS
We have been blessed in the past years by adult and youth work groups who have come to MTS
during the summer months to help repair and maintain our campus housing. Groups have come from Trilla,
Illinois; Greeneville, Tennessee; Florence, Alabama; Bowling Green, Kentucky; Collierville, Tennessee;and elsewhere. We encourage work groups willing to help the seminary in this way to contact the facilities
department or president to schedule a work trip.
D. SAFETY
The facilities and safety departments continue to explore ways to enhance the safety of our students
in the context of our urban campus. Through lighting, on-site Campus Monitors, building access badge
readers, Faculty, Staff, and Student Photo IDs, and well-articulated safety plans, the seminary seeks toprovide a safe environment for students and visitors to our campus. To enhance our secure environment,
MTS installed a badge access entry door system in all buildings containing classrooms. In addition, stateof-the-art outside cameras.
MTS contracts local security companies to provide regular patrols around our campus. Thisadditional safety measure is welcoming and well-received by our students. We continue to seek ways toprovide a safe environment for our campus community.

VI. ADVANCEMENT AND FINANCE
A. BUDGET, OPERATIONS, AND GIFTS•  Our Board of Trustees will approve a budget for the 2023-2024 academic year at its May meeting.
Copies of that budget will be provided at the meeting of General Assembly.
•   Like seminaries across the country, we continue to face budget challenges from declining
enrollments. We have renewed efforts to increase transparency as well as the involvement of the Board.
•  For the month of December, the matching pledges and the gifts from our generous supporters
surpassed a total of $ $201,506.
•  Our United Outreach distributions for 2022 totaled $131,170 for seminary operations and $28,828
for PAS operations.
•  The seminary finished FY2022 (Fiscal Year 2022 ending July 31, 2022) in the black.
•  The balance on our property debt was $2,105,561 after the January 2023 Financials. For Fiscal
Year 2022, we paid $101,558 in principal and $76,379 in interest. Under the current payment structure, itwill take 15 years and 8 months to fully retire the debt.
•  We currently have a $0 balance on our $1 million line of credit loan.
B. SCHOLARSHIPS AND GRANTS
We continue to cultivate relationships with foundations whose mission closely aligns with ours.
The following grants for scholarships and other projects have been received in recent years:
1. Lilly Endowment, Inc.
In December 2017, MTS was notified that it had been selected to receive a grant of $1 million fromthe Lilly Endowment, Inc., for use over five years to fund the Center for Faith and Imagination at Memphis
Theological Seminary. Working with partners including the Methodist Healthcare Clergy Coaching Network,
the Center for Transforming Communities, the Cumberland Presbyterian Pastoral Ministry Development
Team, and the Memphis Annual Conference of the United Methodist Church (UMC), the work of theCenter focuses on supporting and sustaining clergy in their first five years of ministry post-seminary. CFI
provides services to our graduates to help them develop networks of support, encouragement, and spiritual
depth to help them thrive in the midst of the challenges of pastoral ministry.
		n November 2021, MTS received a $1 million grant from the Lilly Endowment to establish
the House of Black Church Studies. With the addition of the House of Black Church Studies, MTS can now
celebrate that we have houses of study dedicated to equipping leaders in our student body’s three largest
congregational settings: the African American Church, the Cumberland Presbyterian Church, and the PanMethodist Church.

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MTS recently received a $1 million grant from the Lilly Endowment for Passing of the Faith
program. This project aims to help parents and caregivers adapt and embrace time-honored Christianpractices in their daily lives.
2. The Kemmons Wilson Family Foundation
The Kemmons Wilson family, founders of the Holiday Inn hotel chain and noted philanthropists in
Memphis, has renewed funding of the Wilson Scholarships at $15,000 for this year.
3. The H.W. Durham Foundation
The Memphis-based H.W. Durham Foundation renewed its gift of $5,000 to provide five $1,000
scholarships for students who are 55+ years of age. These Durham Scholars will represent much of ourstudent body who are second-career students.
C. ENDOWMENTS
In November of 2019, we celebrated the establishment of the Hamilton and Varnell Wesleyan Chair
and House of Studies Endowment. This endowment will insure that for all the years to come, MTS will
always have a Methodist House of Studies Program. The endowment also funds the Hamilton and Varnell
Wesleyan Chair faculty position.
Currently we have 290 endowments. These endowments are varied both in amount and purpose.
Scholarships, of course, make up the largest group, but other endowments are also set aside for the generalfund, lectures, the library, music and other purposes.
We continue to grow the Baird-Buck Endowment for the purposes of fully funding the Cumberland
Presbyterian House of Studies. As of December 31, 2022, the endowment had a balance of $763,440 toward
the goal of $1.5 million.
D. ESTATE GIFTSIn 2022, we were overjoyed to receive a gift of $57,883 from the Estate of Rev. Dr. Clinton Buck.
He was Professor of Educational Ministry and Associate Dean at Memphis Theological Seminary from1978-1998, Director of Field Education from 1978-1983 and Associate Dean for the DMin program from
1991-1998. He served as Moderator of the General Assembly of the Cumberland Presbyterian Church in
1995-96. After 20 years at MTS, Dr. Buck retired in 1998 and was named Professor Emeritus. In 20042005 he was Interim Dean and Acting President of MTS. In 2014 he published Unity and Diversity in
Theological Education, a history of Memphis Theological Seminary. Including this estate gift, Dr. Buck’s
lifetime of giving to MTS exceeded $100,000.
We are deeply grateful for the generosity that faithful Cumberland Presbyterians exhibit inremembering MTS, and other denominational ministries, in their estate planning. The MTS Advancement
Staff and President are available to present programs on planned giving to churches, groups of churches, orpresbyteries to encourage our members to remember Memphis Theological Seminary in their estates andother planned giving vehicles.
E. SEMINARY/PAS SUNDAY
We have many churches in the Cumberland Presbyterian denomination, and in other denominations
we serve, who recognize Seminary Sunday in their local churches. This provides time to educate church
members about the work of MTS and the Program of Alternate Studies, and provides an opportunity formembers to make a special one-time gift to support the work of the seminary. Please contact the seminary
for more information on how you can recognize Seminary Sunday in your local church, and to request a
speaker for the occasion.
RECOMMENDATION 3: That the third Sunday in August, (August 20, 2023 and August 18,2024) be included in the General Assembly Calendar as Seminary/PAS Sunday, and that the General
Assembly encourage all churches to share information about MTS and PAS and receive a special
offering on that day, or on a more convenient day of the session’s choosing. MTS leadership has
committed to focusing these annual funds on growing the Baird-Buck Endowment for Cumberland
Presbyterian Studies until the Chair in CP Studies is fully funded.

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F. ANNUAL FUND
We are grateful for the commitment of Cumberland Presbyterians to the ministry of MTS, and all
our common ministries, expressed so tangibly through giving to Our United Outreach (OUO). In addition
to OUO, Memphis Theological Seminary could not operate without the faithful contribution of its alumni
and friends. Annual Fund contributions help us keep the cost of tuition down, so that students do not leaveseminary with a large burden of debt.
MTS alumni and friends are encouraged to consider joining the 1852 Society, by pledging to giveat least $18.52 per month to help support the work of the seminary. Information on the 1852 Society isavailable at the MTS display table during the week of General Assembly, and can be accessed through our
website: www.MemphisSeminary.edu.
G. AUDIT REPORTThe auditing firm of Cannon, Wright, Blount, PLLC. has audited the books of Memphis TheologicalSeminary for the 2021-2022 fiscal year. The audit was unqualified. Copies of the report have been filed withthe office of the Stated Clerk.
Respectfully submitted,
Kip Rush, Moderator of the Board of Trustees
Jody Hill, President

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THE REPORT OF THE NOMINATING COMMITTEEThe Nominating Committee consists of a minister and a lay person from each synod, preferably fromdifferent presbyteries. Members may serve a three-year term, but cannot succeed themselves. Cumberland
Presbyterian members of any board or committee can be re-elected to the same board after a two-year
absence. Ecumenical representatives may be re-elected to the same board after a one-year absence. With
the exception of the Nominating Committee any person elected to serve on a denominational entity may
serve three consecutive terms. Filling an unexpired term counts as one term, thus members of any entity do
not always serve nine years before completing eligibility on a board/agency.
The committee discussed sentiment expressed from some of the denominational executives
that the current 3 term lengths and limits were too long and a deterrent to recruiting persons to serve on
denominational board and committees. Other options were discussed, including reducing term limits from 3
terms to 2 or reducing the term from 3 years to 2. The committee resolved to consult with each of the board
and committee chairs over the next year to gain their input on the matter before giving further consideration
to the matter.
The Committee submits the following list of nominees:

I. GENERAL ASSEMBLY CORPORATION(Members whose terms expire in 2026)(1)REV. MELISSA MALINOSKI, 9087 Fenmore Cove, Cordova, TN 38016, Midsouth Presbytery,
Great Rivers Synod for a three-year term
(1)MR. MICKEY SHELL, 2143 Grider Field-Ladd Road, Pine Bluff, AR 71601, Shell Chapel
Congregation, Arkansas Presbytery, Great Rivers Synod for a three-year term

II. MINISTRY COUNCIL(Members whose terms expire in 2026)(2)REV. DEREK JACKS, 341 Shadeswood Drive, Hoover, Alabama, Grace Presbytery, Synod of theSoutheast to succeed himself for a three-year term(2)MS. LORA ROGERS-KERNER, 2951 Cornell Street, Paducah, KY 42003, Oakland
Congregation, Covenant Presbytery, Midwest Synod, to succeed herself for a three-year term(2)ANGELICA POVEDA, Nueva Esperanza Congregation, Cauca Valley Presbytery, Mission
Synod, to succeed herself for a three-year term(1)REV. SANDRA SHEPHERD, 1432 Wexford Downs Lane, Nashville, TN 37211, Nashville
Presbytery, Tennessee Synod for a three-year term(1)REV. LINDA SNELLING, 240 Dakota Drive, Waxahachie, TX 75167 Red River Presbytery,
Mission Synod for a three-year term
(Members whose terms expire in 2025)
YOUTH ADVISORY MEMBERS(shall be between the ages of 15 and 17 years of age, elected for a one year term
and is eligible for an additional one term)(1)MR. CHRISTOPHER BUTCHER, 403 Kalye Court, Mt Juliet, TN 37122, Cloyd’s Congregation,
Murfreesboro Presbytery, Tennessee Synod for a one-year term(1)MS. AVERY STENCE, 1 Esther Road, Fairfield, IL 62837, Fairfield Congregation,
North Central Presbytery, Synod of the Midwest, for a one-year term(1)MS. SAMANTHA REHM, 924 Cypress Run Drive, Collierville, TN 38017, Germantown Congregation
Midsouth Presbytery, Great Rivers Synod, for a one-year term

III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2026)(2)MS. CATHY LITTLEFIELD, PO Box 125, Booneville, AR 72927, Booneville Congregation, Arkansas
Presbytery, Great Rivers Synod for a three-year term

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IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2026)(3)REV. WES JOHNSON, 6222 Crestmoore Lane, Sachse, TX 75048, Tennessee-Georgia
Presbytery, Synod of Southeast, to succeed himself for a three-year term(3)+MS. VANESSA K. MIDGETT, 118 Thunderbird Drive, Huntsville, AL 35749 to succeed
herself for a three-year term(3)REV. JASON MIKEL, 410 Ramblewood Lane, Nolensville, TN 37135, Columbia Presbytery,
Tennessee Synod to succeed himself for a three-year term
(3)*REV. JIMMY MOSBY, PO Box 45843, Little Rock, AR 72214 to succeed himself for athree-year term
(1) REV. PERRYN RICE, 2122 Auburn Drive, Richardson, TX 75081, Red River Presbytery, Mission
Synod for a three-year term(3)REV. KIP RUSH, 516 Franklin Road, Brentwood, TN 37027, Nashville Presbytery,
Tennessee Synod, to succeed himself for a three-year term

V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2025)(1)REV ISAAC GRAY, 512 Ed Taft Drive, Smithville, TN 37166, Murfreesboro Presbytery,
Tennessee Synod, to fill a one-year unexpired term
(Members whose terms expire in 2026)(1)MS. JENNIFER BYRD, 3810 Lake Road, Woodlawn, TN 37191. Clarksville Congregation
Nashville Presbytery, Tennessee Synod for a three-year term(2)MR. JOHN KOELZ, 4498 S Carothers, Franklin, TN 37064, Belleview Congregation,
Columbia Presbytery, Tennessee Synod to succeed himself for a three-year term
(1)MR. STUART KNOLL, 20019 Oak Cave, San Antonio, TX 78259, Stone Oak Congregation,
Trinity Presbytery, Mission Synod for a three-year term(3)REV. GARY TUBB, 1266 Bible Crossing Road, Winchester, TN 37398, Arkansas
Presbytery, Great Rivers Synod to succeed himself for a three-year term

GENERAL ASSEMBLY COMMISSIONS:
VI. COMMISSION ON FEDERAL CHAPLAINCY(Members whose terms expire in 2025)(1)REV. JASON CHAMBERS, 192 Dugger Road, Beebe, AR 72012, Arkansas Presbytery, Great Rivers
Synod, to fill a 2-year unexpired term
(Members whose terms expire in 2026)(2)MR. TOMMY CRAIG, 8958 Carriage Creek Road, Arlington TN 38002, Faith Congregation,
Midsouth Presbytery, Great Rivers Synod, to succeed himself for a three-year term

GENERAL ASSEMBLY COMMITTEES
VII. JUDICIARY(Members whose terms expire in 2026)(3)REV GEOFFREY KNIGHT, 2119 Avalon Place, Houston, TX 77019, Houston First Congregation,
Trinity Presbytery, Mission Synod, to succeed himself for a three-year term.
(1)REV CASEY NICHOLSON, 1020 Tusculum Boulevard, Greeneville, TN 37745, Presbytery of East
Tennessee, Synod of the Southeast, for a three-year term

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VIII. NOMINATING(Members whose terms expire in 2026)(1)MS. MACKENZIE BROOKS, 628 Rose Street, Rogersville, AL 35652, Rogersville Congregation,
Hope Presbytery, Synod of the Southeast for a three-year term
(1)MR. JOSEPH FURNISH, 25622 Gladiator Lane, San Antonio, TX 78260, Stone Oak Congregation
Trinity Presbytery, Mission Synod for a three-year term(1)REV. MARY KATHRYN KIRKPATRICK, 3505 Elmira Drive, Longview, TX 75605, Trinity
Presbytery, Mission Synod, for a three-year term(1)REV. TYLER LINDSAY, 3467 State Route 175 N, Bremen, KY 42325, Cumberland Presbytery,
Synod of the Midwest,for a three-year term

IX. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2026)(3)MR. MIKEL DAVIS, 102 Willow Wood Lane, Ovilla, TX 75154, Shiloh Congregation, Red River
Presbytery, Mission Synod, to succeed himself for a three-year term(2)REV. EDUARDO MONTOYA, 270 Windsor Drive, Roselle, IL 60172, North Central Presbytery
Synod of the Midwest to succeed himself for a three-year(Members whose terms expire in 2025)
YOUTH ADVISORY MEMBERS(shall be between the ages of 15 and 17 years of age, elected for a one-year term
and is eligible for an additional one term)(1)MS. CATHERINE MONEY, 230 Three Springs Lane, Winchester, TN 37398, Murfreesboro Presbytery,
Tennessee Synod, for a one-year term

X. UNIFIED COMMITTEE ON THEOLOGY AND SOCIALCONCERNS(Members whose terms expire in 2026)(2)REV. LISA SCOTT, 8157 N Lawn Avenue, Kansas City, MO 64119, Missouri Presbytery,
Great Rivers Synod, to succeed herself for a three-year term(1)REV. OMAR YARCE, 360 Wilson Road, LaBelle, FL 33935, Grace Presbytery, Synod of the Southeast,
for a three-year term

*Ecumenical Representative		+Cumberland Presbyterian Church in America

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THE REPORT OF THE
OUR UNITED OUTREACH COMMITTEE
In 1985, the General Assembly adopted a plan for Our United Outreach (OUO), requesting thateach congregation give 10% of its total income to support denominational board/agency programs. Thistithe-modeled sharing of gifts by individuals and congregations in grateful response to God creates a pathfor stewardship as a part of the denomination as a whole, helping provide funding for the ministries, boards,
and agencies of the church.
The OUO Committee was established by the General Assembly in 2009, for the purpose ofpromoting Our United Outreach. The OUO Committee is comprised of 12 voting representatives, one fromeach Synod and the rest from denominational entities and institutions. Executives from the church programs
and institutions participate on the Committee as advisory members. This Committee meets annually unlessthere is a needed called meeting.

I. OUR UNITED OUTREACH FUNDS ALLOCATIONThe Our United Outreach Committee met March 3, 2023, to allocate the Our United Outreachfunds for the 2024 year. The Our United Outreach allocation basis for 2024 is $2,500,000. While the goal
does not reflect 10% of church income across the denomination, it is representative of a predictable patternof actual giving over the past decade or more and gives boards and agencies a better picture of what OUO
income will provide toward their overall budgets. The OUO goal for 2022 was $2,500,000 and giving ofalmost 98% was achieved, with a slightly more than 2% shortfall. When there is a shortfall (or overage)
each entity is affected proportionately.
RECOMMENDATION 1: That GeneralAssembly adopt the following Our United Outreach
allocations for 2024:
Amount to be AllocatedMinistry Council
Bethel University
Children’s Home
Stewardship
General Assembly OfficeMemphis Theological Seminary/Program of Alternate Studies
Historical Foundation
Shared Services
Contingency
OUO CommitteeComm. On Chaplains
Judiciary Committee
Theology/Social Concern
Nominating Committee
Our United Outreach Goal

2,500,000.00$1,203,978120,398
72,239144,477
192,636
168,557
72,239385,273
12,04092,04448.159%4.816%
2.890%
5.779%
7.705%
6.742%
2.890%
15.411%
0.482%
3.682%

13,99013,1964,912
4,021

0.560%
0.528%
0.196%
0.161%$2,500,000

100.000%(From the entities listed above, all should be self-explanatory except maybe Shared Services. Maintenance,
utilities, mowing, trash pick-up, pest extermination, and custodial are all examples of Shared Services forentities housed in the Cumberland Presbyterian Center.)

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II. OUR UNITED OUTREACH COMMITTEE UPDATESGeneral Assembly, meeting June 19-24, 2022, approved a plan for the committee to transition
to a model of Our United Outreach promotion that will engage a part-time OUO Coordinator along withvolunteer presbytery OUO advocates. The goal is to nurture relationships and further understanding of
the purpose and principles of Our United Outreach and give opportunity for the OUO committee to bettersupport congregations in stewardship education. In our March 2023 meeting, the committee developed
a time line for the transition to begin and we foresee training of volunteer presbytery advocates to be
conducted this fall. The OUO Regional Representative positions were eliminated effective May 1, 2023.
The committee is grateful for the work of those who served at various times as Regional Representatives:
Calotta Edsell, Carolyn Harmon, Jeff McMichael, and Susan Parker.
As we begin implementing the new plan for promoting Our United Outreach, the committee
has employed Rev. Jeff McMichael to serve as interim OUO Coordinator effective May 1, 2023. Rev.
McMichael brings experience and skills from 8 years as a OUO Regional Representative that will provide
valuable insight as we continue to refine the plan.
The role of Director of Development will be phased out effective June 30, 2023. The committee
wishes to take this opportunity to express appreciation to Rev. George (Cliff) Hudson for his 10 years as
Director. During this time, Rev. Hudson worked enthusiastically to spread the message of OUO across thedenomination, encouraging non-participating churches to become active contributors to OUO. During his
tenure he initiated the establishment of endowments that benefit OUO, proposed and supported the work of
the Regional Representative process, and helped the committee navigate challenging years for the church
related to the global pandemic.
We anticipate having additional details regarding the transition to present at the meeting of General
Assembly in Denton, Texas, June 2023.
In particular, the committee wishes to express gratitude to the many churches who faithfully
support OUO, honoring our call as a church to provide for a wider sharing of the Good News through thisexpression of unity we call Our United Outreach.
Respectfully submitted,
Mikel Davis, Chairperson
Eduardo Montoya, Vice-Chairperson
Gwen Roddye, Secretary
and the Our United Outreach Committee

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THE REPORT OF THE
PLACE OF MEETING COMMITTEE
The Place of Meeting Committee consists of the Moderator, a representative of the Cumberland
Presbyterian Women’s Ministry, and the Stated Clerk who serves as the chairperson. The representative of
the Cumberland Presbyterian Women’s Ministry is the Convention Coordinator.
The 165th General Assembly, “authorized the committee to select meeting places up to five yearsin
the future and that preference be given that keeps, insofar as possible, the General Assembly meetings andguest rooms in one facility. It is recognized that these places are hard to find and may cost some additionalmonies. The place of meeting committee will use its best judgment.” The 173rd General Assembly approved
exploring the use of college campuses and very large conference centers in addition to hotels/convention
centers. When the Office of the General Assembly receives an invitation from a congregation or a presbytery,the Stated Clerk makes a site visit. If adequate facilities are discovered, a follow up visit is made by
the Stated Clerk, the Assistant to the Stated Clerk, and the Convention Coordinator of the Cumberland
Presbyterian Women’s Ministry.
Commissioners and visitors are encouraged to stay at the General Assembly hotel, to assure meetingthe contracted room block. Hotel contracts also include a commitment on food and beverages, thus it isimportant for boards/agencies to continue to sponsor specialmeal functions. The luncheons/dinners provide
opportunities for the sponsoring denominational boards and entities to keep the church informed about
their respective programs, thus enhancing support.

I. INFORMATION ABOUT FUTURE GENERAL ASSEMBLIES
Continued discussions with the leadership of the Cumberland Presbyterian Church in America
regarding joint meetings of the General Assemblies in 2024 and 2025 may impact future meeting locations.
It is helpful to continue scheduling a few years in advance of the meeting to assure that adequate hotel/
convention space is available and to negotiate a good rate. If a congregation or a presbytery isinterested
in hosting the General Assembly, the Office of the General Assembly will provide information on hosting
responsibilities. Hosting the General Assembly/Convention is a service to the Church, allowing the
Church to celebrate the good ministries occurring within a particular presbytery, and provides persons
within a presbytery the opportunity to participate more fully in the annual meeting.
In the event that no invitation is received in a particular year or a situation arises requiring a change
of venue for a particular year, the Corporate Board will be responsible for selecting a place of meeting.
Plans are underway for the 2024 meeting of General Assembly to be held June 16-21, in Evansville,
Indiana. (hosted by the North Central Presbytery) .
The General Assembly office has received invitations from Houston 1st CP Church and Presbyteryof East Tennessee to host a future meeting of General Assembly.

II. SCHEDULE OF MEETINGS BY PRESBYTERIESThe following schedule shows the annual meetings and the year that the General Assembly last met
in the bounds of a particular presbytery.
Red River/Cumberland Youth &Family Services
del Cristo
Cumberland
Choctaw & Red River
Grace
Nashville
Cauca Valley & Andes
Tennessee-Georgia
Murfreesboro
Hope & Robert Donnell

Respectfully submitted,
Michael G. Sharpe
Mike Wilkinson

2023

Missouri

2011

2022
2021
2018
2017
2016
2015
2014
2013
2012

West Tennessee
Japan
Arkansas
Columbia
East Tennessee
Covenant
North Central
Trinity

2009
2008
2007
2005
2003
2002
1980
1969

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THE REPORT OF THE UNIFIED COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS
I. MEETING AND OFFICERSThe UTSC met on October 20, 2022, in Huntsville, Alabama, at the CPCA Center and on February
21, 2023, by Zoom. The following officers were elected: Reverend Edmund Cox (CPCA), Reverend Mitch
Boulton (CPC) Co-Chairs, and John Talbott, Secretary.

II. GENERAL ASSEMBLY REPRESENTATIVEThe Committee elected Reverend Mitch Boulton to serve as the representative at the meeting ofthe
CPC General Assembly in Denton, Texas. Reverend Lisa Scott will be the alternate.

III. GENERAL ASSEMBLY REFERRALThe 191st General Assembly referred to the UTSC to work on Gun Control. In the October 2022
meeting of the UCTSC, the committee appointed a subcommittee of Reverend Lisa Scott, Yvonne Frierson,
and John Talbott to review Reverend Dr. Christopher Todd’s Resolution on Reasonable Firearms Regulationdelivered to the CPC General Assembly in June 2022.
The UCTSC received the updated report in February from the sub-committee and met with
Reverend Todd to review the updated resolution. After discussion and more editorial efforts, the UCTSC
presents the following to the 192nd General Assembly:
Amended Resolution on Reasonable Firearms Legislation at the Federal Level
Introduction: The Unified Committee on Theology and Social Concerns (UCTSC) established asubcommittee to provide more detail and clarification on the resolution on Reasonable Firearms Legislation
which was presented at the 191st General Assembly of the Cumberland Presbyterian Church. That
subcommittee and later UCTSC met with the Reverend Dr. Christopher Todd, the resolution’s author anddiscussed the resolution’s intent and scope (See Background/Suggested Links for the Report to the General
Assembly). In addition, when Reverend Todd appeared before the UCTSC on February 21, 2023, he provided
a power point presentation on gun violence (Attachment 1). These discussions led to the addition of four
additional “whereas” statements, the modification of the measure’s statement on minimum age to purchasefirearms and the inclusion of three other measures. Furthermore, based upon those discussions the UCTSC
proposes a template for use by individuals, congregations and/or presbyteries in addressing gun violence.
The UCTSC acknowledges that any form of violence, particularly gun violence, is a symptom of
the sin condition. Any meaningful change to combat such violence requires use of other spiritual resources,
proclamation of the Gospel of Jesus Christ, prayer, discipleship, and pastoral counseling. However, that
doesn’t preclude asking one’s government (local, county/parish, state and/or federal) to set in place reasonablemeasures that will mitigate the use of firearms in domestic situations, suicides, crimes and/or mass casualty
events. The UCTSC expresses its gratitude to Reverend Todd for initiating his resolution on reasonable firearms
legislation and the dialogue that it has generated. Therefore, the UCTSC makes the following recommendations:
RECOMMENDATION 1: That “The Resolution Formally Requesting Congress and thePresident of the United States to Act on Reasonable Firearm Legislation which states:
WHEREAS, Scripture teaches about the sanctity of life (Genesis 1:27, Psalm 8: 4-5; Psalm
139:13-16; Jeremiah 1:4-5) and,
WHEREAS, the Confession of Faith holds that all forms of life are sacred to God, and Humans
are made in God’s own image (COF 1.11) and,
WHEREAS, the Confession of Faith teaches that God desires relationship with all persons(COF 3.01) and,
WHEREAS, the Confession of Faith teaches that “all life and creation is a trust from God”
(COF 6.10) and,

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WHEREAS, the Confession of Faith calls on believers to change all “circumstances of
oppression… by which persons are denied essential dignity God intends for them in the work ofcreation (COF 6.30) and,
WHEREAS, the Confession of Faith calls on believers to be advocates for all victims ofviolence and to work to change laws that allow for such violence (COF 6.31) and,
WHEREAS, Citizens of the United States of America have the freedom to engage in politics at
the local, county/parish, state, and/or federal levels including voting and expressing political opinion,
WHEREAS, violence can deprive its victims of loss (life, physical, spiritual and emotional
health, and/or livelihood or property),
WHEREAS, the lives of children and young adults are impacted negatively by firearms thatare not secured, resulting in injury and loss of life,
WHEREAS gun violence caused 44,260 deaths in the United States in 2022. Of that number
24,090 of these deaths were determined to be suicide and only 1,262 of those shootings were determined
to be defensive,
WHEREAS, the United States has endured over 270 mass shootings already in 2022. Most
recently in Uvalde (TX), Buffalo (NY), Tulsa (OK) and Philadelphia (PA) accounting for 38 fatalities(Gun Violence Archive), and WHEREAS, the United States has, since 1999 suffered over 550 separate
school shooting incidents with at least 185 fatalities and over 311,000 children exposed to gun violenceat school during that time (Washington Post)
Note: These statistics should be updated for presentation by the Commissioner/Delegates if theresolution is adopted. Refer: https://www.gunviolencearchive.org/
NOW, THEREFORE BE IT RESOLVED, we, the General Assembly of the Cumberland
Presbyterian Church call upon Congress and the President of the United States to act on reasonablefirearm legislation.
These measures include:• Mandatory background checks for all gun sales, including gun shows and private sales• The implementation of red flag laws
• The extension of waiting periods for all firearm sales• Major investments in mental health and telehealth• Closing the “boyfriend loophole”• The establishment of a minimum age of 21 to purchase a firearm for any individual who
is not serving in the Armed Forces (to include reservists, national guard members and Coast Guard
members) of the United States of America• The prohibition of further sales of “assault weapons”• The prohibition of high-capacity magazines• Requiring liability insurance for those who manufacture firearms• Requiring firearms owners to carry personal liability insurance• Requiring firearm owners with minors in the home to demonstrate methods of physicallysecuring those firearms from said minors
This Resolution is to be sent to the following persons upon approval:• Speaker of the House Kevin McCarthy• House Majority Leader Steve Scalise• House Minority Leader Hakeem Jeffries• House Majority Whip Tom Emmer• House Minority Whip Katherine Clark• Senate Majority Leader Chuck Schumer• Senate Minority Leader Mitch McConnell• Senate Majority Whip Richard Durbin• Senate Minority Whip John Thune• President Pro Tempore Patty Murray• Vice President of the United States Kamala Harris• President of the United States Joseph R. Biden,”be adopted at the 192nd General Assembly of the Cumberland Presbyterian Church.

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RECOMMENDATION 2: Approve a template letter for individuals, churches and/or
presbyteries to use in advocating for firearms legislation at the local, county/parish and/or state level.
RECOMMENDATION 3: With the adoption of the Resolution on Reasonable Firearms
Legislation the 192nd General Assembly of the Cumberland Presbyterian Church asks that the 146th
General Assembly of the Cumberland Presbyterian Church in America adopt the aforementioned
resolution.
RECOMMENDATION 4: That the 192nd General Assembly of the Cumberland Presbyterian
Church and the 146th General Assembly of the Cumberland Presbyterian Church in America createa permanent joint task force on violence. Mindful of budgeting constraints and timeline the Unified
Committee on Theology and Social Concerns will continue to have a dedicated subcommittee on
violence until such time as a joint task force on violence be included as a line item in their respective
budgets. Recognizing the need to assist individuals, congregations, and presbyteries in responding to
gun violence and its aftermath the UCTSC feels that it is important that the denomination provide
resources on safe sanctuaries and to assist with the healing process after gun violence.
RECOMMENDATION 5: The General Assembly encourage Cumberland Presbyterians
to make use of the Critical Situation Response Plan for Presbyteries and Church (developed by the
Ministry Council) and approved by the Cumberland Presbyterian Church General Assembly in 2020
(Attachment 2). Furthermore, that the General Assembly task the Ministry Council and its Teams
with developing a list of resources specifically addressing counseling for post-event trauma, whether
that be suicide, domestic violence, or other gun-related violence.

IV. COMMUNICATION FROM JAPAN PRESBYTERYThe Japanese Presbytery of the Cumberland Presbyterian Church submitted a communication/
resolution titled in translation, “We Oppose Any Way to Get a Way As One Likes Through Violence”.
The UCTSC reviewed the resolution and recommended that the 192nd General Assembly affirm thiscommunication/resolution:
We oppose any attempt to get a way as one likes through violenceThis world we live in is still rampant with violence today.
On June 30, 2020, after the reversion of Hong Kong from Britain amidst growing concern about
the collapse of the “one country, two systems”, the Chinese government has decided a “National Security
Maintenance Law” to crack down on anti-establishment speech and behavior in Hong Kong. As a result of
the state’s crackdown, violence has claimed the lives of many civilians.
On February 1, 2021, the Myanmar State Army seized control of all of Myanmar in a coup d’état,bringing an end to the democratically elected government led by State Counselor Aung San Suu Kyi. Morethan a year and 10 months later, violence against civilians by the national army continues.
On February 24, 2022, Russia launched a military invasion of Ukraine, forcing many Ukrainian
citizens to flee the country. In fact, many Ukrainian civilians live now as refugees in other countries. The
military invasion is still being carried out by President Vladimir Putin. Western arms supplies are also avery serious problem, as is the Russian invasion. These issues are problematic and unacceptable because
they are putting their own (their country’s) wishes first and using the means of violence.
On July 8, 2022, former Prime Minister Shinzo Abe was shot and killed during a town hall speech
for the Upper House election in Nagoya Pref., Japan. This exposed the cozy relationship between theformer Unification Association and the LDP. While we oppose the anti-social activities of the former
Unification Association, the use of violent means of shooting is problematic. On the issue of U.S. militarybases, the imposition of U.S. military bases only on Okinawa is violence by the Japanese government.
All these things are acts of trying to change the status quo through violence.
We, the Cumberland Presbyterian Church in Japan, follow the words of the Jesus Christ, “Blessed
are the peacemakers, for they shall be called sons of God” (Matthew 5:9), and we oppose to the use ofviolence (force) to solve any problem.

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In addition, our Cumberland Presbyterian Church’s Confession of Faith, 6.31, states, “The covenantcommunity expresses the Lordship of Christ in seeking out the poor, the oppressed, the sick, and the needy.
The Church, as a community and as individuals belonging to it, defends all those who are victims ofviolence. It also defends all those who are treated as less than human by law and society. Christ died forthem. We should not only oppose all unjust laws and unjust matters, but actively support attitudes andactions that embody the way of Christ, who overcomes evil with good.” Here, in following the Lord Jesus
and defending those who are exposed to violence, we see attitudes and actions that overcome evil with
good.
From these words of the Bible and the declarations of the Confession of Faith, we, the Japan
Presbytery of Cumberland Presbyterian Church, oppose any “attempts to get one’s way through violence.”
November 23, 2022
The 92nd Japan Presbytery Meeting of the Cumberland Presbyterian Church
RECOMMENDATION 6: That the 192nd General Assembly affirms the principles stated inthis communication/resolution.

V. STUDY PAPERS
The Committee does not have any study papers before them currently.

VI. WORKS IN PROGRESS
The 189th General Assembly instructed the UCTSC to propose a report for the 190th General
Assembly on how the Cumberland Presbyterian Church in America and the Cumberland Presbyterian
Church and can better teach, practice, and hold ministers and sessions accountable for following ourtheology of baptism.
The UCTSC, rather than bringing yet another position paper on Baptism, is working with theDiscipleship Ministry Team of the Ministry Council to develop a blueprint (workshop design) on our
theology of baptism for use by congregations and presbyteries. The design draws upon the Confession of
Faith and other Cumberland Presbyterian writings as foundational elements for the workshop’s content.
The baptism subcommittee will continue to work with Discipleship Ministry Team to finalize thecontent for the workshop design and preparation for use by both denominations. The UCTSC will continue
to monitor the progress of this project.
Respectfully Submitted,
Unified Committee on Theology and Social Concerns

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THE REPORT OF BOARD OF TRUSTEESOF BETHEL UNIVERSITY
Introduction
Bethel University is the Cumberland Presbyterian’s University. Bethel University’s Mission
Statement is “to offer an assessable education, whether in person or through technology mediated methods,
to the diverse learning community.”
The school was established in 1842 and is one of the oldest institutions of higher education in thestate of Tennessee. Bethel University’s history is one of upholding traditions and pushing boundaries. The
2023-2024 academic year will mark Bethel’s 182nd year of operations.
Bethel University was founded in McLemoresville, Tennessee, as Bethel Seminary operating under
the fostering care of the West Tennessee Synod of the Cumberland Presbyterian Church. The college was
granted a charter by the state of Tennessee in 1847 and operated as Bethel College until 2009 when thetrustees voted to change its name to Bethel University.
Bethel’s first president was Rev. Reuben Burrow, who served for 20 years. During his presidency,
Rev. Burrow also served as a fundraiser, a member of the Board of Visitors, head of the Theology Department,
and a teacher.
Bethel successfully weathered the economic hardship brought on by the Civil War and in 1865
admitted women for the first time.
In 1872, Bethel President W.W. Hendrix led the initiative to move Bethel from McLemoresvilleto its current location in McKenzie, where the Nashville, Chattanooga & St. Louis Railway intersected theLouisville & Nashville Railway.
During the 20th century, Bethel College made a name for itself as an outstanding church-affiliatedschool producing many graduates headed for the clergy, for the classroom as educators, and many othercareer paths.
In more recent years, the University has been an innovator, pioneering online education withBethel’s Success Adult Degree program. Bethel was also the first college in Tennessee to offer a laptop
initiative where each full-time student would be provided with a laptop computer.
Since then, Bethel has continued to innovate. The Renaissance Performing Arts Experience wasdeveloped to offer performing arts students a scholarship, much like the scholarships awarded to studentathletes. This opportunity broadened the base of prospective students as did the introduction of a number of
non-traditional athletics programs, including inline roller hockey, bowling, eSports, and bass fishing.
Master degree programs including a Master of Arts in Education, a Master of Science in Physician
Assistant Studies, a Master of Business Administration, and a Master of Criminal Justice have been added
through the years as options in learning platforms for the master’s degree. Students can choose to learn
face-to-face in the classroom, online, or via both platforms.
In 2009, the Bethel Board of Trustees voted unanimously to change Bethel College’s name toBethel University to best reflect the momentum the school was experiencing. Three colleges currently
operate under the Bethel University umbrella: The College of Arts and Sciences, The College of Professional
Studies, and The College of Health Sciences.
Bethel University continues its close relationship with The Cumberland Presbyterian Churchwith its Covenant Agreement that is reviewed and renewed every five years at the General Assembly of
the Cumberland Presbyterian Church. Bethel’s relationship with The Memphis Theological Seminary is
ongoing and new ways to help build the relationship are in place, the newest being The Whosoever Will
Ministry Bridge Program.
Bethel University is always honored for the working relationship as we work for God’s will to be
done.

I. BOARD OF TRUSTEES
A. MEMBERS
The current Board of Trustees for Bethel University was elected in November 2022, for three-year
terms.

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R. Scott Allen		
Crossville, TN			Pat Kahlden		Caldwell, TX
Nancy Bean		McKenzie, TN			Dewana Latimer
Jackson, TN
Ben Cantrell		Nashville, TN			Brock Martin		Huntingdon, TN
Southfield, MI			
E. Ray Morris		Norcross, GA
Lewis Leon Cole, Jr
Lisa Cole		Nashville, TN			Keith Priestley		Norcross, GA
Chet Dickson		
Houston, TX			
Damian Probstfield
Springfield, MO
Glenda Foreman
Ft Worth, TX			
Ken Quinton		
Sturgis, KY
Houston, TX			
Bernice Richardson
Huntsville, AL
Clinton Fox		
Drew Gray		Kevil, KY			Tommy Surber		McKenzie, TN
Samantha Hassell
Dyersburg, TN			Leonard Turner, Jr
Knoxville, TN
Vicki H. Hoover
Paris, TN			
Robert (Rob) Truitt
Burns, TN
William Terry Howell McKenzie, TN			
Craig White		Madison, AL
Linda Ingram		Sparta, TN			
B. OFFICERS
The following are the current Bethel University Officers for the Board of Directors
		Chairperson – Nancy Bean		
Secretary – Craig White		
Vice Chairperson – Keith Priestley
Treasurer – Dr. David Huss
C. BOARD OF TRUSTEES REPRESENTATIVE TO GENERAL ASSEMBLY
Nancy Bean
RECOMMENDATION 1: That the General Assembly share Bethel University’s Mission
and ask Presbyteries worldwide to support the university in its prayers, financial offerings and inrecommending students.

II. ADMINISTRATION
A. The Board of Trustees of Bethel University appoints two positions by the power granted in its Bylaws.
These two positions are its President and its Treasurer.
Currently, the President of Bethel University is Dr. Walter Butler. He has served in this position
since being appointed, first, as Interim President in 2013, following the successful presidency of Dr. Robert
Prosser. Mr. David Huss serves as the Treasurer for the Bethel University Board of Trustees.
B. President Butler appoints a Cabinet that reports directly to him and meets with the Board of Trustees attheir three yearly meetings. The President’s Cabinet members are:Dr. Wayne Scott		
Executive Vice President
Dr. Phyllis Campbell		
Chief Academic and Compliance Officer
Dr. Joe Hames			Vice President of Health Sciences
Mr. David Huss			Treasurer
Ms. Cindy Mallard		
Vice President of College of Arts and Sciences
Dr. Kimberly Martin
Vice President of Development

III. ACCREDITATION
Bethel University is accredited by The Southern Association of Colleges and Universities
Commission on Colleges (SACSCOC) and is currently fully accredited.

IV. BETHEL UNIVERSITY SUNDAY
Bethel University has been blessed with a Sunday in which we are recognized by many churches in
the Cumberland Presbyterian denomination. In 2023 Bethel University Sunday will be November 5, 2023.
It is a chance for Bethel University to be remembered by the Cumberland Presbyterian Church.

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V. AUDIT
A copy of the audit of Bethel University for the year ended July 31, 2022, has been submitted to theStated Clerk. The year was balanced and the audit was unqualified with no findings.

VI. SCHOOL YEAR HIGHLIGHTS
On behalf of the Bethel University Board of Trustees and the Bethel University students, faculty,
and staff, we want to thank the Cumberland Presbyterian Church and this General Assembly for all you dofor our university. Since the beginning of Bethel College (originally) in 1842, Bethel University has created
opportunities for its students to be servants for God and mankind. Bethel University’s mission “to offer anaccessible education, whether in person or through technology mediated methods, to the diverse learning
community. The mission encompasses the goal of offering the opportunity to each individual to develop to
the highest potential intellectually, spiritually, and socially in an environment that fosters Christian idealsof reverent spirituality with respect and inclusion of all members of the community.” This is a strong
testimony to the workings of God in our university, our churches, our alumni and each of our lives.
We thank each of you at this 2023 General Assembly and each individual Cumberland Presbyterian
for your love, support, and prayers for Bethel University. We cherish each of you and love your visits to our
campus.
Bethel University is about our students. Approximately ½ of our students are first time college
students. Today, they become church leaders, church teachers, church pastors, doctors, teachers, highway
patrolmen, NFL players, professional musicians, accountants, politicians, lobbyists, and the list goes on andon. We have several mayors in Tennessee that are Bethel University graduates. We have judges. We have
surgeons. And all of these are directly related to your support of Bethel University.
Bethel University highlights:- 75 degrees offered- 15:1 Student-Teacher Ratio- 98% of students receive financial help
- 3,119 students from 37 different states and 39 countries- 100% Licensure Exam Pass Rate for 2021 Nursing graduates- Education Preparedness Program “exceeds” state expectations- Platinum member of the FBI Academic Alliance- Top 10 ranked Online Executive MBA program- Proud partner in the Tennessee Transfer Pathway- Sophomore student, Gracelyn Eaves, was selected for the Red Cross Leadership Program- Dr. James Scruton, Bethel University Professor, is the guest speaker for the McGuire Lecture		Series- Senior Sports Management major, Alexandria Lipsey, has recently been hired by the Memphis
		
Grizzlies- Physician Assistant students recently traveled to Belize for a medical mission trip
- Global Studies students traveled to Guatemala for Spring Break- Trevor South, Senior at Gibson County High School, was the 2023 Hendrix Scholarship winner- Bethel University Sports Management students worked their 4th consecutive Super Bowl Game
- Renaissance Theatre presented “The Phantom of the Opera” to sold out audiences- Dr. Delecia Parker has been named as Director of the Nursing Program- Bethel University Wildcat Football finished their regular season 11-0
Thank you again for your support and help. Please continue to help us, promote us, and pray for us.
We have enclosed our last fiscal audit.
Respectfully Submitted,
Dr. Nancy Bean, Chairperson of the Board of Trustees
Dr. Walter Butler, President of Bethel University2023

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THE REPORT OF THE BOARD OF TRUSTEES OF THE
CUMBERLAND YOUTH & FAMILY SERVICES(PREVIOUSLY CUMBERLAND PRESBYTERIAN CHILDREN’S HOME)

I. OUR GOALS
From the time our agency opened its doors in 1904, we have been dedicated to keeping children
safe and families together. Today, we continue to be a safe place to call home for youth in foster care,young adults aging out of foster care, and vulnerable, single-parent families. To help our residents move
past their trauma and heal, our expert team includes on-site counseling and therapeutic support. We aim toprovide compassionate care for our residents. Our devoted team stands up alongside youth, young adults,
and families as they work to discover that transformation is possible.
As the child welfare system has evolved, so too have our programs and services. Once a place
only for a few widows and orphans, our agency currently offers multiple programs that encourage andempower youth and families affected by the foster care system. Today, we offer three programs: a Children’s
Residential Program that serves youth in foster care who have been removed from their family home as aresult of abuse or neglect, a Supervised Independent Living Program for young adults aging out of care, anda Family Residential Program, which helps single parents persevere, gain independence and learn to thrive.
In addition to our residential programs, this year we have expanded our Counseling Program to serve theuninsured and underinsured members of our community in need of counseling services.

II. OUR VALUESAt Cumberland Youth and Family Services, we believe every life has value. We recognize thatno one should be defined by past trauma or circumstances beyond their control. Every youth and young
adult deserves the unconditional love and support of a nurturing family. Every family deserves financial
security, safety, and stability. Anyone seeking counseling services should have easy and affordable access.
We believe that through healthy relationships and community, it is possible to break the cycles of abuse,neglect, trauma, and poverty for those we serve. As an agency committed to keeping kids safe and families
together, we recognize the power of community in our work. Our capacity to serve is amplified throughpartnership, prayer, and generosity of both time and treasure.
Our agency values are:
Making a Difference
Building Relationship
Acting with Integrity
Demonstrating Dedication
Embracing Innovation

III. OUR BOARD OF TRUSTEES & GOVERNANCE
Cumberland Youth and Family Services is a nonprofit tax-exempt under IRS Code section 501(c)(3). The agency’s tax-exempt number is 75-0878543. We are governed by a Board of Trustees and licensed
by the Texas Department of Family Protective Services. We are connected to the Cumberland Presbyterian
denomination through a Covenant Agreement. According to our bylaws, a majority of Trustees must be
members of the Cumberland Presbyterian Church.
Board Members (as of March 2023):
Brit Burks Parten
Pete Carter*
Coni Caudle*
David Dean*
Rev. Jennifer Hayes*
Rebecca Jackson

Rev. Stephen Louder*
Whitney Mai
Brian Martin*
Rocky Sanders
Eric SimmonsRev. Tom Spence*

Lerita Traylor*
Guin Tyus*
Matt Whitten
Maran Wiebe
Crystal Wright*denotes Cumberland Presbyterian Church member

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IV. OUR FINANCIALS
An investment in Cumberland Youth and Family Services is an investment in our community
with the power to transform lives. In 2022, approximately 76 cents of every dollar raised went directly tosupport our programs and residents. Our 2022 financials were not yet fully audited at the time of this report.
However, based on preliminary data, our operating budget in 2022 was $3,882,348. Of that nearly $4m, we
had to raise $1,181,476 last year.
The following is the breakdown of fundraising revenue received in key categories.

In addition to the $1,181,476 in fundraising revenue, last year our total revenue included:
SourceFundraising Revenue
Board of Stewardship
Disbursements
Strategic Investment Fund Use
Fund Balance Use
Investment Income
Counseling Revenue
Department of Family & Protective
Services Revenue for CRP
Department of Family & Protective
Services 24-Hour Awake
Supplement for CRP
Department of Family & Protective
Services Revenue for SIL
Rental Revenue for FRPUSDA Food Program Revenue

Amount$1,181,476$232,000$323,806$620,815$84,150$61,464$1,065,127$180,000$112,744$49,146$50,000

V. OUR PROGRAMS
A. CHILDREN’S RESIDENTIAL PROGRAM
We are dedicated to helping youth in foster care heal from trauma, learn to build healthy
relationships, and realize their potential. In addition to safe housing, clothing, and nutritious meals, every
resident receives case management, educational support, full medical care, dental care, behavioral healthcare, individual counseling, group therapy, life skills programming, spiritual enrichment, and a full array of
supportive services. We serve children and youth between the ages of five and 18, with a special focus on

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adolescents because statistically older children are more likely to be placed in foster care for longer periodsof time.
Emergency Services (provided in Currie Long Cottage): Our shelter is often the first stop foryouth who have been removed from their homes by Child Protective Services based on abuse or neglect
allegations. Our focus is on crisis intervention, addressing basic needs and safety.
Treatment Services (provided in Cole Cottage): This program offers structure and support to teen girls withemotional disorders who have experienced severe trauma. In addition to extensive counseling, this program
focuses on social skills and relationship building with the goal of helping residents develop stronger, more
appropriate coping skills for the challenges they face.
B. SUPERVISED INDEPENDENT LIVING PROGRAM
The Supervised Independent Living (SIL) program provides valuable support and a structured
living-learning environment for young adults ages 18-22 who want to continue in foster care as theytransition to independence. Through housing, case management, and additional supportive services, ourgoal is to create a self-directed, life skills-rich environment that empowers young adults to gain confidence
and practice self-sufficiency. The aim is three-fold: 1) to provide a supportive and safe living environment
during a critical transition period 2) to offer financial support in the form of housing, food, and otheressentials such as hygiene products or cell phone service, and 3) to help young adults learn life skills, likebudgeting, which is not consistently taught in the foster care system. SIL residents will have access to
supportive adults as they learn to key skills like scheduling medical appointments and accessing educationor employment services. Access to individual and group counseling and life skills classes will be provided
to all.
C. FAMILY RESIDENTIAL PROGRAM
The Family Residential Program empowers single parents to move from vulnerability to selfsufficiency. The program provides low-cost transitional housing, case management, family counseling,financial coaching through United Way, and education assistance through a local community college. We
have four duplexes on campus that serve eight families Eligibility for the Family Residential Program
requires participants to be at or below 80% of the HUD income limits for their family size. Potential
residents must have full custody of at least one child, be employed or in school full time, have access totransportation, be able to pass a criminal background check and drug test, and be willing to fully participate
in weekly case management, counseling, and parenting classes. The average length of stay for single-parent
families is one year.
D. COUNSELING PROGRAM
Our staff has long included licensed professional counselors and licensed clinical social workers
who provide counseling services and therapeutic support to our residents. This year we expanded ourcounseling services to serve the uninsured and underinsured children, teens, college-age young adults, andadults in our community.

VI. OUR SUCCESSESAt Cumberland Youth & Family Services, our successes are found in lives transformed. It’s
measured in small milestones and monumental achievements. Please follow us on social media platforms or
subscribe to our newsletter to learn more about the achievements big and small. Help us celebrate birthdays
and milestones.
To understand the magnitude of our work, it’s important to look at the numbers served each year.
In 2022, we served 115 unduplicated youth in foster care, young adults aging out of care, and single-parent
family members. We were their safe place to call home each and every day. That equated to 19,529 days ofcare.
19,529 days that youth in foster care, young adults aging out of care, and vulnerable single-parent
families were safe and free of abuse, neglect or exploitation.
19,529 days that youth in foster care, young adults aging out of care, and vulnerable single-parent
families received medical and dental care, behavioral health care, and supportive services necessary to heal
from their trauma.

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ENTITY BUDGETS

FOR

2023-2024

2023

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GENERAL ASSEMBLY ENTITIES
I. OFFICE OF THE GENERAL ASSEMBLY
A. GENERAL ASSEMBLY OFFICE							
INCOME
Our United Outreach			Endowments/Interest			Interest on Cash Funds Management			
Sales of yearbook/digest			TOTAL INCOME			

Revised Proposed2023		2024
$192,636 $192,636
20,000		
20,0002,500		 2,500
2,000
2,000
217,136 $217,136

EXPENSEECUMENICAL RELATIONS		World Communion of Reformed Churches				
CANAAC					
Ecumenical Travel		
Sub-Total		

$

LIAISON WITH CHURCH		
General Assembly Meeting					Preliminary Minutes					
GA Minutes/Mailing					Yearbook/Mailing					Travel/Moderator					
Travel/Stated Clerk & Staff			
Sub-Total		$ 10,000 $ 10,000
5,000		 5,000
500		
500
2,500		 2,500
8,500		 8,500
8,500
8,500
$ 35,000 $ 35,000

OFFICE		
Computer Supplies					Equipment/Supplies					
Postage			
Sub-Total			$ 2,000 $2,500		2,000		
$ 6,500 $PERSONNEL		Salaries/Housing					
FICA (Asst to Stated Clerk)			
		
Retirement			
		
Health Insurance					
Disability Insurance/Worker’s Compensation
Sub-Total			$139,420 $139,420
4,300		 4,300
6,800		6,80030,000		 30,000
800
800$181,320 $181,320

STATED CLERK’S CONFERENCE/BOARD EXPENSE
		Legal Fees / Clerk’s Conference					
Corporate Board Expense			
Sub-Total			$$

TOTAL EXPENSE			
From Reserves			$235,783$ 18,647$

6,000 $
2,000		1,0009,000 $

1,963
2,000
3,963

$
$

6,000
2,000
1,000
9,000

2,000
2,500
2,000
6,500

1,963
2,000
3,963

$235,783$ 18,647

B. GENERAL ASSEMBLY COMMISSIONS AND COMMITTEESINCOME
Contingency			Nominating Committee			Commission on Chaplains			
Judiciary Committee			
Theology and Social Concerns Committee			Our United Outreach Committee			$ 12,040 $ 12,040
4,912		4,91213,99013,99013,196		
13,196
4,912		4,91292,044
92,044TOTAL INCOME		

$141,094$141,094

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2023

					
					
EXPENSE
Contingency			Nominating Committee			Commission on Chaplains			
Judiciary Committee			
Theology and Social Concerns Committee			Our United Outreach Committee			

Revised		
Proposed
2023		2024
$ 12,040 $ 12,040
4,912		4,91213,99013,99013,196		
13,196
4,912		4,91292,044
92,044TOTAL EXPENSE		

$141,094$141,094

II. MINISTRY COUNCIL
INCOME
Endowments				ILP Transfers				Contributions/Gifts			
Our United Outreach 			CP Magazine Subscriptions			
Cumberland Presbyterians Resources			
Registration/Event Sales			
CPWM 				$ 14,885 $
14,8851,238,817		 1,258,835
11,854		 11,854
1,172,989		1,185,539
20,000		 20,000
148,896		 148,896
103,020		 99,495
11,950		 11,950

TOTAL INCOME			$2,702,373

EXPENSES
Ministry Council Administration
Salaries (15 full-time)		
Clergy Housing Allowance			
Health Insurance			Retirement				
FICA				Tax Sheltered Annuity			
Insurance/Disability			$ 719,686 $ 719,686
200,800		 200,800
170,314		 170,314
35,992		 35,992
28,931		 28,931
9,320		9,3203,654		3,654

$2,739,504

Ministry Council Administration General
Annual Credit Card Fees			Computer Equipment			
Computer Software 			Consultants				
Employee Events			
Employee/Elected Member Recognition			Government Fees (State of TN annual reports)			
Legal				Office Equipment/Maintenance			
Office Supplies			
Property & Casualty (P&C) Insurance			
Postage				Professional Development			
Rent Expense			Staff Resource Materials			
Subscriptions/Memberships			
Telephone/Internet			Temporary Help			

$ 5,650 $2,000		19,000		
19,200		
1,000		5,350		40		2,000		0		10,000		
24,861		
1,200		1,600		840		1,000		1,800		2,724		21,544		

5,650
2,000
19,00019,200
1,000
5,350
40
2,000
500
10,00024,861
1,200
1,600
840
1,000
1,830
2,724
15,148Adult Ministry				5,000		

5,000

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133

Revised		
Proposed
2023		2024

Birthplace Shrine Chaplaincy			

4,500		

4,500

Children & Family Ministries			

9,120		

9,120

Clergy Crisis Support			

10,000		

10,000CP Magazine				64,889		

64,889

Cumberland Presbyterian Resources			

97,416		

97,416CPWM				25,250		

25,250CPYC				100,147		

100,147

Discipleship Blueprints			

500		

500

Ecumenical Partnerships (Beth-El, CAM, NFWM, Project Vida)

63,000		

63,500ENGAGE				

5,000		

5,000

General Consultants			

44,000		

44,000General Assembly			

37,100		

37,100Intercultural Ministries			

9,600		

9,600

Leader Development			

5,492		

5,492

Leadership Referral Services			

2,000		

0

Ministers Encouragement & Recognition			

4,604		

4,604

Missionary Messenger			

63,756		

63,756

Missionary Support			309,300		

342,100

New Church Development (NCD) Subsidies/ New Exploration Iniatives

297,579		

297,579

Presbyteries/Councils			

74,080		

74,080Stir					1,250		

750

Strategic Visioning			

10,000		

10,000The Symposium			

2,000		

19,000Training Mission Crisis Support			2,000		

2,000

Travel (staff & elected member travel)			

115,960		

103,460

Web Development/Maintenance			

4,500

1,200

Youth & Young Adult Ministry			

44,225		

44,225TOTAL EXPENSES			Surplus/(Deficit)			

$2,702,373$
0$ 2,739,504
$
0

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2023

Revised		
Proposed
2023		2024

III. BOARD OF STEWARDSHIPINCOME
Contributions		Contributions/Gifts					
ILP Contributions					Endowment Contributions 					Total Contributions			
Our United Outreach			$2,500 $
2,500
2,000		2,00010,000		 10,000
14,500		
14,500135,000

135,000

Investment Earnings		
Endowment Earnings			
		
ILP Earnings					Endowment WF Income					Total Investment Earnings			

100,000		
6,500		8,000		114,500		

100,000
8,000
8,000
116,000

Realized Gain/Loss - Endowment			
Unrealized Gain/Loss - Endowment					Total Investment Gains/Losses			

10,000		
11,500150,000		150,000
160,000		 161,500

Service Fees		Management Fees - Acct Coordinator				Management Fees					
Total Service Fees			

1,000		69,000		
70,000		

TOTAL INCOME

		

$494,000

1,000
69,00070,000$497,000$ 189,450 $
31,800221,250		

190,000
31,800221,800

70,500		
11,063		
4,900		1,000		87,463		

77,00011,0630
1,000
91,0001,500		1,500		

1,000
1,000

19,000		350		
19,350		

15,850350
16,2002,300		2,300		

1,000
1,000

1,000		2,500		2,500		6,000		

1,000
2,000
1,500
4,500

6,500		6,500		

7,300
7,300

EXPENSE
Salaries		Salaries					
Housing Allowance					
Total Salaries			
Benefits		
Health Insurance					Retirement			
		
FICA					Insurance/Disability					Total Benefits			
Events		
Conference/Events					
Total Events			
Board Expense		Board/Agency Travel					
Board/Agency Recognition					Total Board Expense			
Resource Purchases
		
Subscriptions					Total Resources Purchases			Contracted Services
		
Legal			
		Audit			
		Temporary Help					
Total Contracted Services			
Insurance		Insurance/Liability								2023

THE CUMBERLAND PRESBYTERIAN CHURCH

					
					

Revised		
Proposed
2023		2024

Professional Development
		
Subscriptions & Membership					
Total Professional Development			
Insurance		Insurance/Liability					Total Insurance			
Payment/Subsidies
		
ILP Withdrawal					
ILP Withdrawal					
Endowment Distribution					Total Payments/Subsidies			Equipment		
Office Equipment					Computer Equipment					Computer Maintenance					Computer Software					Total Equipment			
Supplies		Computer Supplies					
Office Supplies					
Total Supplies			
Postage/Shipping		Postage					
Shipping					Total Postage/Shipping			Employee Recognition
		
Employee Recognition					Total Employee Recognition			
Travel		
Staff Travel					Total Travel			Miscellaneous		
Miscellaneous					
Total Miscellaneous			
Organization		
Organizational Expense					Total Organization			
TOTAL EXPENSE			

135

2,100		2,100		

1,000
1,000

7,300		7,300		

15,00015,0008,000		10,000		
105,000
123,000		

7,000
18,000105,000
123,000

2,000		3,800		600		1,200		7,600		

2,000
3,000
500
750
7,600

1,000		4,500		5,500		

500
5,000
5,500

1,887		1,100		2,987		

2,000
1,500
3,500

1,400		1,400		

2,000
2,000

5,000		5,000		

5,000
5,000

1,250		1,250		

1,250
1,250

100		
100		

100
100

$494,000$

497,000

72,239 $90,000		
8,000		16,000		

72,23993,0008,000
16,000IV. HISTORICAL FOUNDATIONINCOME
Our United Outreach			Endowment Earnings			
ILP Earnings			
Gifts				TOTAL INCOME

		

EXPENSE
Salaries				
FICA / Retirement			
Health Insurance & LTD			
Board Travel			Legal Fees				Continuing Education			$$ 186,239$$

189,239

92,281 $16,287		
12,000		
10,000		
500		
500		

94,127
16,287
12,00010,000
500
500

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Subscriptions/Memberships			
Archival Equipment			
Computer Supplies			
Office Supplies			
Postage				Acquisitions			
Birthplace Shrine			Employee Recognition			
Staff Travel				Birthplace Shrine			
Purchases for Resale			Temp Help				
Property Insurance/Liability Insurance			Advertising/Promotion			
TOTAL EXPENSE

		

2023

Revised		
Proposed
2023		2024
2,000		2,0002,000		
2,000
500		
500
500		
500
200
200
7,000		7,0007,000		7,000600		 600
10,000		 10,000
10,000		 10,000
1,000		1,00010,000		 10,000
3,100
3,100
500		 500
$ 185,968$

188,140

V. MEMPHIS THEOLOGICAL SEMINARY
REVENUE
Student Tuition Fees			Investment				Gifts				Other Revenues			
TOTAL REVENUE$			

$1,999,715 $ 1,600,210
350,000		 782,820
1,200,000		 1,200,000
167,944
157,109$3,717,659 $ 3,740,139

EXPENSES
Business Office			
Dean’s Office			
Chapel				Community Engagement Committee			Advancement Office			Doctor of Ministry			
Facilities				
Faculty				Information Technology			Library				President’s Office			
Enrollment Services			
Registrar & Institutional Research			Student Services			
CP House of Studies			Student Government			
Scholarships			
Program of Alternate Studies			
Depreciation			
TOTAL EXPENSES			
Increase (decrease) in net assets			

$ 368,199		$ 374,212
141,305		 142,631
1,825		1,82515,000		
17,500209,474		 285,324
69,293		 109,182
449,142		 500,891
729,652		 623,689
214,419		 238,675
156,381		 155,280
242,781		 227,377
209,806		 235,208
126,041		 122,138
83,932		
81,55819,723		
19,882
1,735		1,585255,952		 278,660
138,205		 137,864
194,384		 186,658$3,717,659		$ 3,740,139
(0)		
(0)

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Revised		Proposed2023		2024

VI. SHARED SERVICESREVENUE
Our United Outreach			
TOTAL REVENUE$			
EXPENSES
Salaries				
Health Insurance			Retirement				
FICA				Accounting Coordinator			
Audit				Payroll Service 			Bank Charges			Technology System Consultants - EMS			
Software Maintenance Agreement - Blackbaud			
Building & Maintenance			
Pest Control			Lawn & Ground Maintenance			Lawn Treatment			Utilities - Building 1			Utilities - Building 2			Janitorial Service			
Security System Monitoring			Trash Collection			
Telephone/Internet			Heating & AC Maintenance Agreement			
Insurance/Liability			
Office Equipment Maintenance			Computer Maintenance			Computer Software			
Office Supplies			
Postage				Employee Recognition			
Employee Events			
TOTAL EXPENSE					
Surplus/Deficit			$ 355,633$ 355,633$$

363,688363,688

59,155		$ 60,930
21,000		 21,000
2,958		3,0474,525		4,6611,600		1,60022,500		 22,500
9,500		 10,600
10,500		 15,000
18,000		 24,800
20,000		 28,500
44,845		 25,000
900		
900
17,400		 17,400
1,200		1,20025,500		 25,500
19,000		 19,000
7,900		7,9001,200		9003,200		4,20014,700		 15,000
12,000		 12,000
14,200		 14,200
16,500		 16,500
500		
500
2,500		2,5002,400		
2,400
750		
750
200		
200
1,000		1,000
$ 355,633		$ 363,688
$
0		$
0

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MINUTES OF THE GENERAL ASSEMBLY

2023

MEMORIALS
I. MEMORIAL FROM CORNERSTONE PRESBYTERYREGARDING WELCOMING CUMBERLANDPRESBYTERIANS WEBSITE
WHEREAS the website Welcoming Cumberland Presbyterians presents a worldview which is in alignment
with the every-shifting culture, and not with the Church’s Confession of Faith, and our understandingof the Scriptures, as explained in the Church’s Confession of Faith; andWHEREAS the 1996 General Assembly Statement on homosexuality clearly states that homosexuality is
incompatible with a Christian lifestyle and this remains the worldview of our denomination on theissues associated with homosexuality and with all the tenets of the LGBTQ movement; andWHEREAS the official website of the Cumberland Presbyterian Church (cumberland.org) has nostatement on its home page which makes clear that the unofficial website, Welcoming Cumberland
Presbyterians, does not present the correct worldview of our denomination; andWHEREAS it seems both reasonable and necessary that such a website as Welcoming Cumberland
Presbyterians should be identified on the official home page of our denominational website as being
one which presents a worldview held only by a minority of persons in the Cumberland Presbyterian
Church, and that the website, Welcoming Cumberland Presbyterians, is explicitly not endorsed,
promoted, or sanctioned by the General Assembly of the Cumberland Presbyterian Church:
THEREFORE BE IT RESOLVED, That the General Assembly of the Cumberland Presbyterian Church
direct the Office of the General Assembly to immediately and permanently include the following
statement on the home page of our denominational website:“Important Notice: The website, Welcoming Cumberland Presbyterians (welcomingcps.org),does not represent the official position of the Cumberland Presbyterian Church on the subjectof human sexuality, homosexuality, transgenderism, or other issues related to the LGBTQ
movement, and is explicitly not sanctions, endorsed, or approved by the General Assembly.”
I certify that this is a true copy of a memorial adopted by Cornerstone Presbytery on March 4, 2023.
Rev. Dr. Paul T. Criss, Ph.D.
Stated Clerk

II. MEMORIAL FROM CAUCA VALLEY PRESBYTERYREGARDING HOMOSEXUALITY WITHIN THE CHURCH
WHEREAS, the Word of God is the only rule of faith and practice for Christians and it condemns
homosexuality as a sin. This being so, the Bible is the filter of modern culture and not the otherway around.
WHEREAS, the homosexual lifestyle is not in keeping with Christian lifestyle and principles. That thehomosexual individual is welcome in our ecclesiastical communities for the purpose of developinga relationship with Jesus that evidences transformation and change, but not in the ministries
because homosexualism is considered a sin that must be repented of, and that, by practicing it, said
individual ceases to be an example for God’s flock. By the very deliberate practice of a sin.
WHEREAS, the Cumberland Presbyterian Churches outside the United States are seriously concerned
about the unity of our church family in terms of doctrine and practice regarding homosexuality
and the ministry of Word and Sacrament (Confession of Faith 5.00 numerals 5.01, 5.02, 5.03). Thisshould not lend itself to the deception that to embrace the same understanding of Christian doctrine
and practice is to fall into uniformity. On the contrary, it allows us to be of one mind as the Bodyof Christ (1 Corinthians 1:10).
WHEREAS, a faction made up of ministers, elders, leaders and members of a few Cumberland Presbyterian
Churches, have been making efforts to ensure the adoption of progressive ideas and worldly andsecular ideologies that have nothing to do with the Christian way of life and that by continuing
to give openness to pro-homosexual line of thinking, the integrity of the Global mission could befractured, running the risk that the CPC could end up losing the Global Church, given that many

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presbyteries will not follow this path of worldly thinking. It is worth mentioning that moving
forward with such pro-LGBTQ+ efforts regardless of the serious consequences mentioned above,
reveals the little love of its promoters for the work that God has been building over two centuries.
It also shows contempt for the missions, mission fields, churches, and the beautiful Cumberland
Presbyterian ministries across the globe. That is, to continue to act this way, with the implementationof an agenda of LGBTQ+ acceptance in ministerial positions, reveals a worldly individualistic
attitude and not a godly one befitting the Body of Christ. The insistence on the part of the liberalline, despite the blunt refusal of the church family to accept homosexual life values is notorious.
In this way, the “tolerant” are intolerant, as they have tried to impose their immoral sexual values
on the majority who do not think the same way, since welcoming practicing homosexuals and/or militant members of the LGBTQ+ community to ministerial positions would only be possibleby violating our consciences and biblical values. Is that really what they want? To violate theconscience and conviction of those they consider brothers and sisters in faith?
WHEREAS, it is the duty and responsibility of the General Assembly to receive and decide all appeals,
protests, and inquiries duly filed by the lower courts, and to bear testimony against erroneous
doctrines and immoral practices that are adversely affecting the church and interpretation of theConstitution. To decide all controversies relating to doctrine, discipline, church property, andinterpretation of the Constitution. To give advice and instruction according to the government of
the church in all cases submitted, to see that inferior courts serve the government of the church
and call attention to breaches of order, to settle schismatic contentions and disputes, according to
the government and discipline of the church, to watch over all the affairs of the whole church, tocommunicate with other churches, and in general to recommend measures to promote love, truth,and holiness in all churches under its care (Constitution 9. 4 literal a, b, c, e, g, g, k, m, n, o).
WHEREAS, this court and the denomination is not pro-homosexual (1996 Statement on Homosexuality),
yet regardless of what the General Assembly determines, many ministers, elders, deacons and/or
leaders go out and do as they see fit in ministerial practice without facing consequences. revealing
a defiant attitude, without love for authority, a disobedient heart and whose only interest is to fulfill
their individualistic interests at all costs. This reveals that the General Assembly has lost its capacity
for action to guarantee the welfare of the Church, since it is worrisome how ministers, elders
and deacons living in homosexual lifestyles are ordained and no one says anything about it. The
ability to implement discipline in our denomination has been lost. There will be dire consequences
if presbyteries and the General Assembly do not take seriously their responsibility to discipline
deacons, elders and ministers who are out of order in gender related issues (Constitution 2.70,
2.73, 2.80, 2.83). The church outside the United States knows of homosexual marriage ceremonies
in which churches and presbyteries have rebelliously ignored the decisions and positions of theGeneral Assembly.
THEREFORE, we urge that the General Assembly assume its responsibility to safeguard Christian doctrine
and morality as expressed in human sexuality between a man and a woman by advising all churches
under its authority through written and digital communication on the General Assembly website
regarding the following:
What should be the procedure, consistent with the guidelines of the Word of God andConfession of Faith, of churches and presbyteries with respect to homosexual ministers,
deacons and elders who are in ministerial practice and who, in turn, promote a homosexual
lifestyle within the Churches.
2. Imperatively request the administrators of websites and accounts on social networks such
as Instagram, Facebook and others that promote the homosexual lifestyle to stop using theinstitutional image (logo, colors, slogans, and any other resource that represents the CPC)
and to stop publishing in the name of the denomination given that the position of the GA isthat the homosexual lifestyle is incompatible with the Christian lifestyle.
3. Sending letters of protest to the presbyteries and churches that are ordaining homosexual
ministers, elders, and deacons or the same who are in the process of ordination and explain tothem that such action is out of order and how such behavior affects the whole Body of Christ.
1.

Respectfully,
Board of Directors
Cauca Valley Presbytery

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MINUTES OF THE GENERAL ASSEMBLY

2023

II. MEMORIAL FROM ARKANSAS PRESBYTERYREGARDING “CUMBERLAND PRESBYTERIAN” BRANDING
WHEREAS, given the nature that the words “Cumberland Presbyterian” represent a system of faith, asystem of government, and a system of discipline that has been developed and decided on within aconnectional system of judicatories, it is important that when the words “Cumberland Presbyterian”
are used, that they represent the decisions made within that connectional system of judicatories.
It is important that when entities use the words “Cumberland Presbyterian”, that these entities are
subject to the direction and discipline of the system of judicatories found within the Cumberland
Presbyterian Church.
WHEREAS, given that the words “Cumberland Presbyterian” are not currently a registered trademark of
the Cumberland Presbyterian Church, these words can, have been, and will continued to be used beentities outside the direction and discipline of any judicatory within the Cumberland Presbyterian
Church.
THEREFORE, BE IT RESOLVED that the following recommendations be adopted by the 2023 Meeting of
the General Assembly of the Cumberland Presbyterian Church:

RECOMMENDATION 1: That the Stated Clerk of the General Assemblyof the Cumberland Presbyterian Church be instructed to begin the process
and to complete the process of filing and registering as a trademark the words,“Cumberland Presbyterian.”
RECOMMENDATION 2: That the Stated Clerk of the General Assembly be given
the authority to carry out whatever tasks and requests are necessary to complete this task inconjunction with the General Assembly of the Cumberland Presbyterian in America.
RECOMMENDATION 3: That upon the completion of the filing and registeringof”Cumberland Presbyterian” as a trademark; that such trademark be held in common
with, and for use by, both the Cumberland Presbyterian Church and the Cumberland
Presbyterian Church in America.
RECOMMENDATION 4:
That the stated clerk be instructed to begin
this process immediately, and also that they be instructed to give updates toeach following meeting of General Assembly until the filing and registering of“Cumberland Presbyterian” as a Trademark is complete.
I certify that this is a true copy of a memorial adopted by Arkansas Presbytery on March 11, 2023.
Janie Stamps
Stated Clerk

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141

142

MINUTES OF THE GENERAL ASSEMBLY

2023

REFERENCE ITEM ONLY
(Referrals from the 191st General Assembly to the Joint Committee on Amendments)

I. MEMORIAL FROM ARKANSAS PRESBYTERYREGARDING MARRIAGE
WHEREAS the Confession of Faith for the Cumberland Presbyterian Church and the Cumberland
Presbyterian Church in America states in Section 6.17:
		
6.17 Marriage is between a man and a woman for the mutual benefit of each, theirchildren, and society. While marriage is subject to the appropriate civil law, it is primarily
a covenant relationship under God. As such, it symbolizes the relationship of Jesus Christ
and the church, and is that human relationship in which love and trust are best known.
WHEREAS the Constitution of the Cumberland Presbyterian Church and the Cumberland Presbyterian
Church in America states the following in Sections 2.61 and 2.73:
		
2.61 The office of minister of word and sacrament is unique in the life of the church
as to responsibility and usefulness. God calls persons and sets them apart for this ministry.
The persons who fill this office should be sound in the faith, exemplary in conduct, andcompetent to perform the duties of the ministry. Persons who become ministers of the wordand sacrament are due such respect as belongs to their office, but are not by virtue of theiroffice more holy or righteous than other Christians. They share in the same vocation thatbelongs to all Christians to be witnesses to the gospel in word and deed. They differ from other
Christians only with regard to the office to which they are called, which is their station in life.
		
2.73 Persons who fill the office of elder may be male or female, young or old.
Elders share in the same vocation that belongs to all Christians to be witnesses to thegospel, but the vocation of this office places an additional responsibility of leadershipupon them. They should exemplify the gospel by their good character, sound faith,
wisdom, maturity of judgment, discretion, conversation, knowledge of the doctrine
and government of the church, and competency to perform the duties of the office.
WHEREAS the Constitution has within it the means by which the Presbyteries can decide the directionof doctrine and polity for the Cumberland Presbyterian Church and the Cumberland Presbyterian
Church in America. These means are stated clearly in Section 11.0 “Amendments” of theConstitution of the Cumberland Presbyterian Church and the Cumberland Presbyterian Church in
America. Section 11.1 through 11.4 are as follows:		
11.1 Amendments to the Confession of Faith, Catechism, Constitution, Rulesof Discipline, Directory for Worship, and Rules of Order may be proposed to theGeneral Assembly of the Cumberland Presbyterian Church or the General Assemblyof the Cumberland Presbyterian Church in America. If received favorably by either
General Assembly, all proposed amendments shall be referred to a Joint Committeeon Amendments composed of the five members of the Permanent Committee on
Judiciary of each General Assembly for preparation for the two assemblies for action.
		
11.2 When a proposed amendment to the Confession of Faith, Catechism,
Constitution, or Rules of Discipline is presented by the Joint Committee on Amendments
to the General Assembly of each church, on recommendation of each assembly theamendment may be transmitted to its presbyteries by three-fourths vote of the members
thereof voting thereon, provided there is present and voting not less than 75% of the full
membership of the assembly based on the complete representation of all its presbyteries.
		
11.3 An amendment to the Confession of Faith, Catechism, or Rules ofDiscipline shall have been adopted when, on its transmission by both assemblies
to their presbyteries, a three-fourths majority of the presbyteries of each General
Assembly shall have approved it and such approval is declared by each General
Assembly to have been given. The vote of a presbytery shall be by simple majority.
		
11.4 An amendment to the Constitution shall have been adopted:
a. For both churches, when a three-fourths majority of the presbyteries of each
General Assembly shall have approved it and such approval is declared by each General
Assembly to have been given; each presbytery voting by simple majority, and,

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b. For either church when a three-fourths majority of its presbyteries shall haveapproved it and such approval is declared by its General Assembly to have been given; eachpresbytery voting by simple majority. In such instances the amendment shall be identified
as applicable to the Constitution of the church adopting it, and the original section to which
the amendment was applied shall remain a part of the Constitution of the church rejectingit.
		
c. Presbyteries shall act upon an amendment referred by the General Assembly
within the first year of the referral and report their vote no later than the next meetingof the General Assembly after the amendment was transmitted to the presbyteries.
WHEREAS the Constitution instructs all sessions and presbyteries to observe and carry out the
injunctions and the decisions of the higher judicatories:4.5n Observe and carry out the injunctionsof the higher judicatories.5.6h See that the injunctions of the higher judicatories are obeyed.
THEREFORE, Arkansas Presbytery proposes that the following amendment to the Constitution be placed
before Presbyteries of the Cumberland Presbyterian Church and the Cumberland Presbyterian Church
in America as directed by Section 11.1 and 11.2 of the Constitution. The Amendment to be placed
before the Presbyteries of the Cumberland Presbyterian Church and the Cumberland Presbyterian
Church in America are that the following paragraphs be added to the Constitution as 2.92, 4.2, 6.35, and7.02 and the numbering of the Sections 2.90, 4.0, 6.30, and 7.0 be renumbered to include their insertion.
2.92 When a person is in a sexual relationship that is outside theboundaries of marriage as described in the Confession of Faith 6.17, then sucha situation makes that person ineligible to be ordained to the office of elder.
		
4.2 When a person is in a sexual relationship that is outside the boundaries
of marriage as described in the Confession of Faith 6.17, then such a situation
makes that person ineligible to serve as an elder on the session of a church.
		
6.35 No licentiate shall be ordained that is in a sexual relationship that is outside theboundaries of marriage as described in the Confession of Faith 6.17. Such a situation makesthat person ineligible to be ordained as a minister in the Cumberland Presbyterian Church.
		
7.02 When a person is in a sexual relationship that is outside the boundaries
of marriage as described in the Confession of Faith 6.17, then such a situation makesthat person ineligible to serve a church in any of the relationships stated in 7.01.
I certify that this is a true copy of a memorial adopted by Arkansas Presbytery .
				Signed Janie Stamps, Stated Clerk, Arkansas Presbytery

II. RESOLUTION REGARDING MARRIAGE IN THE
CONFESSION OF FAITH
Note: The wording of the Resolution presented by Commissioner Jeff Parker, Covenant Presbytery,contained identical wording as in the Memorial from Arkansas Presbytery..

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The
Proceedingsof theONE HUNDRED NINETY SECOND
GENERAL ASSEMBLY
of theCUMBERLAND PRESBYTERIAN CHURCH
session held in

DENTON, TEXAS
June 18 - 23, 2023

At Denton, Texas and within the facilities of the Embassy Suites Hotel, there the nineteenth dayof June in the year of our Lord, Two Thousand Twenty-three, at the appointed hour of two o’clock in theafternoon, Minister and Elder Commissioners from the various presbyteries, youth advisory delegates, andvisitors assembled.

FIRST DAY – MONDAY – JUNE 19, 2023
The day began with orientation for commissioners and youth advisory delegates at 8:00 a.m. withprayer offered by Moderator Mike Wilkinson (Presbytery of East Tennessee). The Reverend Michael Sharpe,
Stated Clerk, led the orientation. Following his remarks, Reverend Sharpe introduced a video on this year’s
theme, “This Is Our Story,” based on Psalm 107:2a. He mentioned that there were photographs with related
QR codes of Cumberland Presbyterians who were willing to tell their stories displayed throughout the
hallways near Clinton/Kincaid and other meeting rooms. He encouraged commissioners and guests to visit
those displays and access the respective stories.
Once the orientation was concluded, the youth advisory delegates were dismissed to meet with
Reverend Nathan Wheeler, Youth and Young Adult Ministries. The chairs and co-chairs of the GA
Committees met with Engrossing Clerk, Reverend Lisa A. Scott for further orientation.
At 10:00 a.m., June 19, 2023, prior to the start of General Assembly business session, Reverend
Michael Sharpe, Stated Clerk, announced that commissioners would be taking part in the Denominational
Visioning Process. He explained to the commissioners that the 190th General Assembly tasked the MinistryCouncil, General Assembly Office, Board of Stewardship and the Historical Foundation and other relevant
entities to develop a strategic plan that includes mission statement, vision stated and guiding principles.
A planning team of the entities met with The Leaders’ Haven, a strategic planning facilitator/
consulting firm to develop “The Proposed Vision of Ministry and Action Strategy.” Reverend Sharpe told
the commissioners that they would review the plan and have an opportunity to share their thoughts. Mrs.
Edith Old, Director of Ministries, introduced Cynthia Mills, President and Consultant, The Leaders’ Haven,outlining Ms. Mills educational and business accomplishments. Ms. Mills then participated via videoconference and gave an overview of the framework, which addresses global impact (ministry), pastoralcapacity (ministers), and community integration (ministering). Commissioners submitted their comments
via email to the consultant who indicated that a compilation of notes from table discussions would beavailable at the end of the week.

THE ASSEMBLY IS CONSTITUTEDThe Moderator, the Reverend Mike Wilkinson asked that the commissioners and youth advisorydelegates to be seated in the first four rows of seats with guests taking the seats behind them.

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Moderator Wilkinson, called the assembly to order at 2:04 p.m. He made preliminary announcements
to the General Assembly, offering words of appreciation and welcome to those present.

WELCOME, PASTOR HOSTS, LOCAL OFFICIALS
The Moderator asked Pastor Host, the Reverend Dusty Luthy, pastor of the First Cumberland
Presbyterian Church in Denton, Texas (Red River Presbyter) and Mr. Brian Martin, General Assembly
Host Committee Chairperson, who serves on the Board of Trustees of the Cumberland Youth and Family
Services, to come forward to bring greetings to the Assembly. Reverend Luthy and Mr. Martin brought
greetings in different languages represented by the General Assembly commissioners and those present.
Mr. Martin invited the participants to visit Cumberland Youth and Family Services tomorrow between
5:00-7:00 p.m. Following the opportunity to tour the campus, commissioners and guests are invited tostay for a Texas style barbeque. Mr. Martin expressed thanks to Red River Presbytery for their cooperationand support for the barbeque. Reverend Luthy also expressed her appreciation to those on the cleaning
committee.
The Reverend Joe Howard, III, Moderator of Brazos Presbytery, Texas Synod, and pastor of Faith
Cumberland Presbyterian Church in America, Dallas, Texas, brought greetings to the General Assemblyon behalf of the Cumberland Presbyterian Church in America. He shared remarks on the theme “This Is
Our Story,” encouraging those present to “Tell the people, that Jesus lives and can change your lives.” His
remarks were well received by those present.

PARLIAMENTARIAN APPOINTEDThe Moderator appointed the parliamentarian, Reverend Doctor Joe Butler (Retiring ViceModerator) for today only.

CONSTITUTING PRAYER
The Reverend Don Winn (Presbytery of East Tennessee) gave the constituting prayer.

THE ADOPTION OF THE AGENDA
The motion was made to adopt the agenda. The youth advisory delegates were asked by theModerator if they wanted to adopt the agenda. The body voted to adopt the agenda.

REPORT OF THE CREDENTIALS COMMITTEEThe Reverend Gloria Diaz, Trinity Presbytery, presented the Report of the Credentials Committee.
There were forty-six (46) ministers, forty-five (45) elders, and seventeen (17) youth advisory delegatesmaking a total of one hundred eight commissioners and youth advisory delegates present at 2:00 p.m. The
Moderator asked the youth advisory delegates whether they wanted to receive and concur in the report.
They were in favor of receiving the report. On motion the report was concurred in, marked appendix “A”,
and filed.

ELECTION OF THE MODERATOR
Moderator Wilkinson opened the floor to nominations. He declared the floor open for nominations
for the office of Moderator of the one hundred ninety-second General Assembly. Elder Randy Seaton(Cornerstone Presbytery) nominated the Reverend Mitch Boulton (Cornerstone Presbytery) who waspreviously endorsed by his presbytery. Reverend Wes Johnson (Red River Presbytery) nominated theReverend Judy Madden (Red River Presbytery). There were no nominations from the floor.
Youth advisory delegates were in favor of placing the names of the Reverend Mitch Boulton andReverend Judy Madden into nomination. The body voted to place their names into nomination.
Moderator Wilkinson asked that Reverend Boulton and Reverend Madden stand so thatcommissioners could put a face to a name before the vote.
Reverend Daniel Barkley from Grace Presbytery spoke in favor of Reverend Bolton’s nomination.
The Moderator invited Reverend Rick Owen, senior pastor, Pathway Church, Burleson, Texas, Red
River Presbytery, to the podium, where he spoke in favor of Reverend Madden’s nomination.

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2023

The Moderator invited Reverend Mitch Boulton to come forward to make remarks. He expressedthanks for the opportunity to serve the Church, counting it an honor.
The Moderator invited Reverend Judy Madden to come forward to make remarks. She expressedthanks for the opportunity to serve the Church, counting it an honor.
Moderator Wilkinson asked the body if they might proceed to a vote. Reverend Wilkinson asked
the youth advisory delegates their opinion and they were in favor of the motion. The body voted to close
nominations and proceeded with the election by written ballot. The Credentials Committee collected theballots and counted them.
While the ballots were being counted, the Moderator invited Reverend Sheila O’Mara, a representativeof the Commission on Federal Chaplaincies to come forward. Reverend O’Mara then introduced Chaplain
Dennis Hysom (Colonel, USA, Retired), the new Executive Director of the Federal Chaplaincies Board, ourendorsing agent for all Federal chaplains. She presented Chaplain Hysom with a newly minted Cumberland
Presbyterian Challenge Coin, recently developed by the Pastoral Development Ministry Team. Director
Hysom spoke of the necessity of our chaplains bringing hope to those in the military, in Veteran’s Affairs
medical facilities and in federal prisons.

COMMUNICATIONSThe Stated Clerk announced there are no communications. The Moderator acknowledged thegracious and generous gift of audio/visual/production equipment provided to the General Assembly by ananonymous donor.

CORRECTIONS TO PRELIMINARY MINUTES
Updates to the preliminary minutes were provided to the Commissioners prior to the start ofbusiness. It was noted that there are no additional updates.

INTRODUCTION OF BOARD/AGENCY REPRESENTATIVES
The Moderator recognized board/agency representatives present. As he announced the name of thecommittees, he asked the representatives to stand.
		Bethel University			Walter Butler/Wayne Scott		
Commission on Federal Chaplains
Sheila O’Mara/Dennis Hyman		
Cumberland Youth & Family Services Courtney Banatoski/Brian Martin
		Historical Foundation			Susan Gore/Lisa Oliver		
Judiciary				
Geoff Knight/Mike Wilkinson/Mike Sharpe		Memphis Theological Seminary		
Jody Hill/Kip Rush		Ministry Council			Edith Old/David Correa
		
Our United Outreach			
Cliff Hudson/Jeff McMichael/Mikel Davis		
Stewardship/Elected Officers		
Robert Heflin/Randy Davidson
		
Theology and Social Concerns		
Mitch Boulton/Lisa Scott (alternate)

RESULTS OF VOTE FOR MODERATORThe Moderator Wilkinson asked for the results of the vote for Moderator. Reverend Gloria Diaz,
Chair, Credentials Committee, Trinity Presbytery, reported the results of the election of the Moderator.
Sixty-two (62) votes were cast for the Reverend Mitch Boulton and twenty-six (26) votes were cast for the
Reverend Judy Madden. Moderator Wilkinson declared the Reverend Mitch Boulton to be Moderator of the
one hundred ninety-second General Assembly of the Cumberland Presbyterian Church.

ELECTION OF THE VICE MODERATOR
Moderator Wilkinson opened the floor for nominations for Vice-Moderator of the one hundred
ninety-second General Assembly. Reverend Daniel Barkley (Grace Presbytery) nominated Reverend
Judy Madden, Red River Presbytery, for Vice-Moderator. Moderator Wilkinson asked the youth advisorydelegates if nominations should be closed. They were in favor of that action. The body voted to close
nominations and Moderator Wilkinson entertained a motion to elect Reverend Madden by acclamation.

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Motion was made and seconded. By acclamation the Reverend Judy Madden was elected Vice-Moderatorof the 192nd General Assembly of the Cumberland Presbyterian Church.

COMMITTEE APPOINTMENTS AND REFERRALS TO COMMITTEES
Moderator Wilkinson spoke to the General Assembly about the process used by the Joint Committeeon Amendments, specifically related to the referral from the 191st General Assembly “Memorial from
Arkansas Presbytery,” to the Joint Committee on Amendments. He stated that the report from the Joint
Committee on Amendments had been referred to the appropriate General Assembly committee (Judiciary)
and that there would be no votes today.
Reverend Byron Forester (Mid-South Presbytery) presented a resolution entitled, “A Resolution
Concerning Memorials to the 192nd General Assembly Seeking to Bar Members of the LGBTQ+
Community from Answering God’s Call to Service and Ministry in the Cumberland Presbyterian Church.”
Reverend Corey Cummings (Cornerstone Presbytery) presented a resolution related to the workof the Joint Committee on Amendments on the referral from the 191st General Assembly “Memorialfrom Arkansas Presbytery Regarding Marriage.” A motion was made to set aside the General AssemblyStanding Rule Number 4 for this resolution to be voted upon by the Commissioners rather than be referred
to committee. Of those voting, fifty-five (55) voted in favor, fourteen (14) voted against. The discussion of
the resolution is slated to take place during the General Assembly business meeting at 8:00 a.m., June 20,
2023.

ADJOURNMENT
At 4:05 p.m. recess was declared by Moderator Wilkinson until 8:00 a.m. Tuesday Morning,
June 20, 2023. Commissioners were invited to attend the Moderator and CPWM President reception.
Commissioners were advised to meet with their respective committees at 4:30 p.m.

RECEPTION
Following the business meeting, a “Come and Go” reception to honor the newly elected Moderator,
Vice Moderator and Cumberland Presbyterian Women’s Ministry Officers was held in Eagle I. Those inattendance were the newly elected Moderator, Reverend Mitch Boulton and his wife Rhonda Boulton;
the newly elected Vice-Moderator, the Reverend Judy Madden and her husband, David Madden; Mrs.
Veronica Ent, the past President of the Cumberland Presbyterian Women’s Ministry; and Mrs. Debbie
Beals, (Trilla, Illinois) newly elected President of the Cumberland Presbyterian Women’s Ministry, alongwith her husband, Tim Beals. Refreshments were provided to those in attendance.

THE EVENING PROGRAM
The General Assembly of the Cumberland Presbyterian Church and the Convention of Cumberland
Presbyterian Women’s Ministry and visitors met at 7:00 p.m. at the Embassy Suite Hotel for a worship/communion service under the direction of General Assembly Reverend Judy Madden (Red River Presbytery),
who served as worship leader. Reverend Madden led the call to worship. The music director was Mr.
Andrew Dolan, Pathway Cumberland Presbyterian Church, Red River Presbytery. Mrs. Joanna Wilkinson(Knoxville First Cumberland Presbyterian Church) was the soloist. The Pathway Cumberland Presbyterian
Church worship band provided music.
Following the prelude, “My Testimony,” Reverend Madden read the Scripture, Psalm 107:2,
following with the call to worship and opening prayer. Congregational songs included: “My Testimony,”“What Mercy Did for Me,” and “Oh, Come to the Altar.” Mrs. Wilkinson sang “At This Table” during theCommunion Service.
Reverend Mike Wilkinson, Retiring Moderator (Presbytery of East Tennessee) and Mrs. Veronica
Ent, Cumberland Presbyterian Women President, read the Memorial Roll of the Ministers and Elders who
have died during 2022 and early 2023. Reverend Wilkinson led the “Apostle’s Creed” as the Affirmation of
Faith. Mrs. Ent read Scripture, John 8:6. Reverend Wilkinson brought the sermon, “Grace Happens Here.”148

MINUTES OF THE GENERAL ASSEMBLY

2023

INSTALLATION OF MODERATOR AND VICE-MODERATOR
Reverend Wilkinson officiated the installation of Moderator Mitch Boulton and Vice-Moderator
Judy Madden. He first invited the Reverend Mike Sharpe, Stated Clerk, and Retiring Vice-Moderator, theReverend Joe Butler to assist in the installation service. He outlined the duties and responsibilities of theModerator and Vice-Moderator, and then asked them if they would be willing to accept those duties andresponsibilities. Each answered in the affirmative. Moderator Wilkinson then asked the General Assemblycommissioners if they would accept Reverend Boulton as Moderator and Reverend Madden as ViceModerator. Those present in the congregation answered with an affirmative, “We do.” Retiring Moderator
Wilkinson placed the Moderator cross on Reverend Boulton. The installation service closed with the newModerator and Vice-Moderator kneeling to receive a blessing and charge from Reverend Butler.

SACRAMENT OF HOLY COMMUNIONThe Sacrament of Holy Communion was served by co-celebrants Reverend Wilkinson andReverend Madden. The following elders took part in the communion service: JoAnn Shugert (Red River
Presbytery), Sue Cook (Nashville Presbytery), and Guillermo Arguello (Cauca Valley Presbytery). Ministers
taking part in the Communion Service included: Reverend Nathan Scott (Choctaw Presbytery), Reverend
Sheila O’Mara (Presbytery of del Cristo), Reverend Masahiro Matsumoto (Japan Presbytery), Reverend
Joyce Merritt (Murfreesboro Presbytery), Reverend Fredy Diaz (Trinity Presbytery), Reverend Gloria Diaz
(Trinity Presbytery) and Reverend Leslie Johnson (Red River Presbytery). Ushers for the evening service
were Gayle Kammerer and Maxine Sweeney (Marlow Church) and Randy Davidson and Becky Wilkerson(Covenant Church).
Reverend Madden gave the benediction.

CPYC 100TH ANNIVERSARY CELEBRATIONThe Cumberland Presbyterian Youth Conference (CPYC) 100th Anniversary Celebration took placein Eagles I. The event was hosted by the Discipleship Ministry Team. Reverend Nathan Wheeler, Youthand Young Adults Ministry, served as the host. Reverend Wheeler spoke briefly about the photographs,
documents, and memorabilia on display throughout the room. He commented that the “Through the
Decades” display was the genesis for a soon to be available book on CPYC, written by Reverend Dusty
Luthy (Red River Presbytery). There was a video of the 2022 CPYC experience at Bethel University. He
added that there is an alumni group for CPYC with an upcoming meeting on July 7-8, 2023, at Bethel
University. In addition to information promoting CPYC, the event offered commissioners and guests CPYC
keepsakes, prizes, activities led by the Youth Advisory Delegates, and refreshments.

SECOND DAY – TUESDAY – JUNE 20, 2023
The General Assembly began its day with a business meeting in Clinton/Kincaid. Moderator Boulton
called the meeting back into session at 8:00 a.m. The General Assembly began its day with devotions in
respective committees. Forty-six (46) ministers, forty-four (44) elders and seventeen (17) youth advisorydelegates were in attendance.
He asked that Reverend Marc Bell (Covenant Presbytery) to give the opening prayer. Moderator
Boulton gave instructions to the commissioners: to move closer to the podium and to turn in daily attendancecards.
Moderator Boulton opened the floor to discussion on the resolution presented by Reverend Corey
Cummings. Reverend Cummings made an editorial change, deleting the paragraph that begins, “Be it
furthered resolved that Standing Rule #4…” since the General Assembly set aside the standing rule in its
action on June 19, 2023. There was further discussion that provided clarification on paragraph 11.04 Joint
Committee on Amendments, General Assembly By-Laws.
Following discussion Moderator Boulton asked the Youth Advisory Delegates their opinion. The
youth were polled and in favor of adopting the resolution. The Moderator asked the commissioners to voteon the resolution. The General Assembly adopted the resolution.
The Moderator announced that copies of “A Resolution Concerning Memorials to the 192nd General
Assembly Seeking to Bar Members of the LGBTQ+ Community from Answering God’s Call to Service
and Ministry in the Cumberland Presbyterian Church,” which was presented on June 19, 2023, would be
distributed to the commissioners. Three additional resolutions were also distributed to the commissioners:

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149“A Resolution Calling for a Period of Prayer, Dialogue, Respectful Engagement, and Discernment of God’s
Will for God’s Church,” was submitted by Reverend Joyce Merritt (Murfreesboro Presbytery). “Reaffirmationof Authority of Session and Presbytery to Ordain,” was submitted by Elder Matthew McDonnell (Del Cristo
Presbytery) and “Resolution: Adoption of LGBTQ+ Solidarity Sunday,” was submitted by Reverend Earl
Goodwin (Robert Donnell Presbytery). The four remaining resolutions, not voted on today. The resolutions
were referred to the Judiciary Committee.
At 8:20 the Moderator dismissed the commissioners to their respective committees and announced
that business would resume on Thursday morning at 9:30 a.m.

THE MORNING PROGRAM
The Board of Stewardship, Foundation and Benefits sponsored a “Health Fair,” in Clinton/Kincaid.
Public health workers from the Denton County Board of Public Health were available with literature,promotional items and free blood checks for those attending General Assembly.

THE AFTERNOON PROGRAM
Our United Outreach (OUO) hosted a “Lunch and Learn” in Eagle I. The Reverend Jeff McMichael,
Coordinator for OUO, served as master of ceremonies. In his opening comments he announced the purposeof the luncheon: to educate, promote, and to encourage those in attendance “to be part of something bigger
than themselves.” He explained that OUO is the principal funding stream through which the Denomination
meets its mission and program needs. He shared the new vision statement for the OUO Committee, “Sharing
the Good News of Jesus Christ Together.” The key component in realizing that vision means engaging moreindividuals in talking about OUO at presbytery meetings. He took a moment to let those in attendance knowthat they, too, could answer God’s call to become an OUO Ambassador. Literature and sign-up sheets were
provided at each table for that purpose.
Reverend McMichael then invited the Reverend Cliff Hudson, Development Director, OUO, todiscuss how the OUO staffing model was being restructured. Rather than having a fulltime Development
Director and less than full-time Regional Representatives, OUO is being restructured to have a lessthan fulltime OUO Coordinator complemented by Volunteer OUO Ambassadors in each presbytery. The
volunteers will receive training, using a training resource developed by Reverend Hudson and Reverend
McMichael. At the end of this General Assembly Reverend McMichael will take over duties as Interim
Coordinator of OUO and Reverend Hudson will become a Volunteer OUO Ambassador.
Reverend McMichael asked Elder Mikel Davis, Chairperson of the OUO Committee, to speak
about OUO Funding. Elder Davis emphasized that each individual Cumberland Presbyterian needs to beinvested in our church and that any dollar amount is helpful. He reported that in the most recent year OUO
met 98% of its budget. This announcement was celebrated by those in attendance; however, Elder Davisthen challenged his listeners that if each of our churches were to tithe OUO, then the annual budget for
OUO would double, creating more opportunities for ministry.
Reverend McMichael concluded the program by summarizing the needs of OUO: first, to reach its$2.5 million budget; second, to help churches understand that they can and should be giving to OUO; third,
to increase the number of individuals who give to OUO; and finally, to expand the contact list so that OUO
effectively tells the story of how the Cumberland Presbyterian Church is impacting the world for God’s
glory.

THE EVENING PROGRAM
Cumberland Youth and Family Services hosted campus tours for the commissioners, youth
advisory delegates and guests from 5:00-7:00 p.m. Following the campus tour, Cumberland Youth andFamily Services provided a Texas style barbeque to those in attendance. The event also included fellowshipand storytelling. Commissioners, youth advisory delegates, and guests were appreciative of the opportunity
to visit the campus and for the gracious hospitality.

THIRD DAY – WEDNESDAY – JUNE 21, 2023
The General Assembly began its day with devotions in respective committees. Forty-five (45)ministers, forty-four (44) elders and seventeen (17) youth advisory delegates were in attendance.

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THE EVENING PROGRAM
The Joint Banquet and Program, sponsored by Cumberland Youth and Family Services; Bethel
University; and Memphis Theological Seminary; was held in Clinton/Kincaid, Embassy Suites Hotel. The
welcome and blessing were offered by Reverend Dusty Luthy, host pastor, First Cumberland Presbyterian
Church, Denton, Texas. She also served as moderator of a panel with Ms. Courtney Banatoski, President andChief Executive Officer of Cumberland Youth and Family Services (CYFS), Dr. Walter Butler, President,
Bethel University, and Reverend Dr. Jody Hill, President, Memphis Theological Seminary (MTS). An
opening video, “Celebrating Our Story Together” set the tone for the evening as each panelist emphasized
the integral role of their respective institution to the life and witness of the Cumberland Presbyterian Church.
Each of the presenters took time to recognize alumni, board members, former clients, students,and supporters of their respective institutions who were in attendance. Reverend Luthy led the panel withseveral questions related to challenges and successes. As to challenges, they each spoke to the lingering
impact of Covid. For those in higher education enrollments across the nation are down, whether for colleges/
universities or seminaries. For Cumberland Youth and Family Services, Ms. Banatoski made mention of“The Great Resignation” and how that has impacted CYFS’s ability to recruit and retain qualified employees.
As to successes, Dr. Butler spoke about the formation of Christian character within the student bodyat Bethel, the anticipation of opening a dedicated chapel in the near term and being proactive in meeting the
educational needs of students as they enter the workforce.
Ms. Banatoski described the continuing success of supervised independent living for those residents
who have aged out of foster care. She mentioned a new initiative that seeks to expand the number of familybased foster care homes in Denton County, Texas. She noted that although the name of the Children’s Home
has changed, it remains committed to its mission, “to keep kids safe and families together.”
Reverend Hill stated that beginning this fall, Memphis Theological Seminary would be offeringa Master of Divinity degree on-line. He added that the Doctor of Ministry program is flourishing withenrollment of one hundred (100) D. Min. students and that the chaplaincy program has also expanded
enrollment. Each leader expressed thanks to the Cumberland Presbyterian Church for its continuing prayers
and financial support.
The Reverend Luthy invited Reverend Dr. Michael Qualls, Director of the Program of Alternate
Studies (PAS) to speak briefly about the origins and continuing mission of PAS. He shared remarks about
the Reverend Dr. Thomas D. Campbell who served as the third Director of the PAS program (1994-2010).
Reverend Qualls then invited Reverend Campbell to the podium to speak about his experiences as theformer Director of PAS. Reverend Qualls returned to the platform and offered a closing blessing.
At 8:30 p.m., commissioners, youth advisory delegates, and visitors participated in a Joint Reception
honoring Women in Ministry in Eagle I. Memphis Theological Seminary/the Program of Alternate Studies,
Cumberland Presbyterian Women’s Ministry, and Ministry Council’s Professional Development Teamhosted the reception. The Reverend Rebecca Zahrte, Director of Ministry with Women opened the eventwith words of welcome and appreciation for women in ministry and those who support them. She theninvited the Reverend Dr. Jody Hill, President of Memphis Theological Seminary, to the podium. He
too brought words of greeting and acknowledged the ways women in ministry have contributed to the
Cumberland Presbyterian Church.
Two ministers were honored with the Legacy of Ministry, Reverend Sheila O’Mara, (Presbytery
del Cristo) with forty (40) years of ordained ministry and Reverend Mary Kathryn Kirkpatrick with twelve(12) years of ordained ministry.
During this reception, Reverend Zahrte announced the recipients of the Clergy Woman of the YearAward. The international recipient is the Reverend Maria del Socorro Delgado, missionary to Guatemala
and USA recipient the Reverend Dr. Pam Phillips-Burk (Robert-Donnell Presbytery). Both ministers wereawarded plaques. Reverend Socorro sent her appreciation and words of encouragement via video while
Reverend Phillips-Burk shared her words of thanks in person. Attendees enjoyed fellowship, refreshments,
and door prizes. Reverend Zahrte closed the event with prayer.

FOURTH DAY – THURSDAY – JUNE 22, 2023
The General Assembly and visitors began the day with a devotional service led by liturgist, theReverend Leanne Kerner, Lake Highland Cumberland Presbyterian Church (Red River Presbytery).
The music director was Cosby King, Cookeville 1st Cumberland Presbyterian Church (Murfreesboro
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of East Tennessee). The devotionals were brought by youth advisory delegates, John Malloy (Nashville
Presbytery) and Sara Mearns (Red River Presbytery). Josh Mallory used Psalm 127:2a and Luke 17:21 as
his text. Sara Mearns used John 17:20-23 as her text. The worship hymn was “Blessed Assurance.” Thebenediction was given by Reverend Kerner.
Elders for the morning service were Reverend Patrick Wilkerson, Jessica Wilkerson, Bella
Wilkerson, and Jackie Wilkerson (Shiloh Church).

CALL TO ORDER
The Moderator, Reverend Boulton, called the assembly to order at 9:30 a.m. There were forty-four(44) ministers, forty-three (43) elders, for a total of (87) commissioners, and fourteen (14) youth advisorydelegates present as of 9:30 a.m.

OPENING PRAYER
Reverend Judy Madden (Red River Presbytery) gave the prayer.

COMMISSIONING OF MISSIONARY
Reverend Dr. Lynn Thomas, Global Missions, greeted the General Assembly and announced that
there would be a commissioning ceremony for the Cumberland Presbyterian Church’s newest missionary.
Participating in the commissioning service are the following: Reverend Dr. Lynn Thomas, Global
Missions; Reverend Dr. Milton Ortiz, Missions Ministry Team Leader; Reverend Mitch Bolton, General
Assembly Moderator; Reverend Judy Madden, General Assembly Vice Moderator; Reverend Mike
Sharpe, Stated Clerk; and Reverend Daniel Jang, Missionary to the Philippines.
The new missionary being commissioned is Reverend Kim Moore to Haiti. She was prayed for andreceived a charge for service.
In addition to the commissioning service Reverend Dr. Pam Phillips-Burk, Pastoral Development
Ministry Team Leader, recognized two individuals as recipients of the Legacy of Ministry: Reverend Daniel
Jang and Reverend Kim Moore. Each was given a Legacy Ministry Cross.  
A Certificate of Appreciation also presented by Ms. Edith Old, Director of Ministries, to Reverend
Dr. Lynn Thomas for his more than 36 years of ministry with the Board of Missions/Missions Ministry
Team of the Ministry Council of the Cumberland Presbyterian Church.

GREETINGS FROM THE HAITI COUNCIL OF CHURCHES
Reverend Jimmy Peyton, Commissioner from Columbia Presbytery brought greetings from theHaiti Council of Churches. He said, “Haiti is thinking of us, and we should pray for them.”

PRESENTATION BY THE STATED CLERK TO OUTGOING MODERATORThe Stated Clerk invited the Retiring Moderator, the Reverend Mike Wilkinson to come to the
podium and presented the Reverend Mike Wilkinson with a replica of the Moderator’s cross and a gavel
representing the one used in the one hundred ninety-first General Assembly. Reverend Wilkinson thanked
the assembly for allowing him to serve as Moderator. The General Assembly expressed thanks to Reverend
Wilkinson.

ANNOUNCEMENTS AND INSTRUCTIONS FROM THE MODERATOR
Moderator Boulton announced procedures for presenting reports. Youth were to cast an unbinding
vote before the minister and elder commissioners assembled. The commissioners and youth advisorydelegates were told that should they wish to address the General Assembly to approach the microphone,introduce themselves by name and the presbyteries they represent. All were instructed to write out any
motions and give a copy to the Engrossing Clerk before returning to their seats. As committee reports arebeing presented, committee members will sit in an area near the platform. If there is a standing vote, theCredentials Committee will assist with counting. The Moderator also directed the Commissioners’ attention
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PARLIAMENTARIAN APPOINTEDThe Reverend Harry Chapman (Presbytery of Del Cristo) was appointed parliamentarian.

HEARING OF GA COMMITTEE REPORTS
THE REPORT OF THE COMMITTEE ON CHAPLAINSAND HISTORICAL FOUNDATIONThe Report of the Committee on Chaplains and Historical Foundation was presented by Reverend
Duane Dougherty, Red River Presbytery and Reverend Jason Logan, Murfreesboro Presbytery. The youth
advisory delegates who read the report were Paul Hood (Hope Presbytery), Elizabeth Wilson (North Central)and Will Pelham (Mid-South Presbytery). A motion was made by Reverend Dougherty that the report beconcurred in and the recommendations adopted. The motion was seconded. A motion was made to amend
Recommendation 1, line 2, inserting, the words “be encouraged” before “to provide an opportunity…”
A motion was made to amend Recommendation 2, line 3 inserting, “in the United States” after “theirindividual churches and members.”
Co-Chair, Reverend Logan who is an active-duty military chaplain took a moment of privilege tothank the General Assembly for its support of Cumberland Presbyterian chaplains.
The youth were polled, and they were in favor of this report as amended. By vote of thecommissioners, the Report of the Chaplains and Historical Foundation Committee was concurred in and its
recommendations as amended, were adopted. The report was marked appendix “B” and filed.
Moderator Boulton called for the Committee on Stewardship, Elected Officers, and Our United
Outreach to come forward.

VICE-MODERATOR TAKES THE PODIUM
Moderator Boulton asked Vice-Moderator Judy Madden to come forward to moderate the Reportof the Committee on Stewardship, Elected Officers, and Our United Outreach.

THE REPORT OF THE COMMITTEE ON STEWARDSHIP, ELECTED OFFICERSAND OUR UNITED OUTREACH
The Report of the Stewardship, Elected Officers and Our United Outreach was presented by
Reverend Joyce Merritt (Murfreesboro Presbytery) and Reverend Rian Puckett (Arkansas Presbytery).
The youth advisory delegates who read the report were Benjamin Locks (Grace Presbytery), Cosby
King (Murfreesboro Presbytery) and Madison Lindsey (Cumberland Presbytery). A motion was madeby Reverend Puckett that the report be concurred in and the recommendations adopted. The motion wasseconded.
A motion was made to amend Recommendation 3, deleting the word “endowment” in the first line
and adding, “an offering in January of each year.” In the second line, delete “endowment” and replacing itwith the word, “offering.” It was seconded. The youth voted on the amendment. The commissioners voted
and the amendment was denied.
The youth were polled, and they were in favor of the report as written. By vote of the commissioners,
the Report of the Committee on Stewardship and Our United Outreach was concurred in and its
recommendations adopted. The report was marked appendix “C” and filed.

SUPPLEMENTAL REPORT FROM THE JOINT COMMITTEE ON AMENDMENTS
The Moderator instructed the Commissioners that they would have five minutes to discuss thereport. He further stated that the only action for this report is whether to send this to the presbyteries or not.
Reverend Geoff Knight, Joint Committee on Amendments, who was not a member of body was granted
permission to speak by consent. He read the report, making an editorial change to correct the spelling ofReverend Mitch Boulton’s name, paragraph one (1), line 6. A motion was made to receive the report andit was seconded. Discussion followed. Motion to stop debate by taking a standing count was made andseconded. Motion carried to end discussion.
A motion was made to concur in this report and approve transmitting the proposed constitutional
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their votes to the 193rd General Assembly of the Cumberland Presbyterian Church. It was seconded.
The youth were polled, and they were in opposition to sending the report to presbyteries. They
were instructed to vote by ballot, providing the name of presbytery, their name and category, that is, youth
advisory delegates. Six (6) youth advisory delegates voted in favor and ten (10) in opposition.
The commissioners voted on whether to send the report to the presbyteries. They were instructed tovote by ballot, providing the name of presbytery, their name and category, that is, elder or minister.
At 11:20 a.m., the Moderator declared a fifteen (15) minute recess, while the votes were being
counted.
Recess ended at 11:37 a.m.
The Moderator announced the results. There were eighty-seven (87) commissioner ballots cast withsixty-seven (67) voting in favor and twenty (20) in against. The motion carried. The report will be sent to
the presbyteries. It was marked appendix “D” and filed.
The Moderator announced recess with business resuming at 2:00 p.m.

WOMEN’S CONVENTION LUNCHEONThe Cumberland Presbyterian Women’s Convention luncheon was held in Eagle I, Embassy Suites
Hotel. Reverend Rebecca Zahrte, Director of Ministry with Women welcomed the guests to the luncheon.
Veronica Ent brought the blessing of the meal. Reverend Kim Moore spoke about her call to missions andspecifically about her upcoming journey to Haiti, describing the country and the Cumberland Presbyterian
Church ministry presence in that island country. She will serve as a Cumberland Presbyterian Church
missionary, working with six Cumberland Presbyterian pastors in Haiti.
Following her presentation, a video describing the Stott-Wallace Missionary Fund was presented.
The Loose Change Offering for the Stott-Wallace Missionary Offering was received. Ms. Rachel Graham
was awarded the Bethel University Scholarship and Ms. Gwen Warren received the Memphis TheologicalSeminary Scholarship
Retiring Global Missions Director Lynn Thomas and his wife Nona were recognized for theirservice to the denomination with a Patron Membership in CPWM. In addition, former missionaries toColombia, South America, Belinda and James Cantey were invited to the platform and received flowers as
a gesture of appreciation.
Each member of the CPWM Executive Team (Past President Veronica Ent, President-elect Debbie
Beals, Secretary Reverend Lisa Oliver, Secretary-elect Beth Graham, and Young Woman Ambassador
Holly McReynolds) shared words of gratitude for the Christian fellowship provided through CPWM, wordsof encouragement for new changes in 2024 with the introduction of alternating retreats and convention.
President Beals also announced the new logo for CPWM; detailing its meaning: “The heart of the CPWM
Logo is the Cumberland Presbyterian cross representing our center as Christ. Three roots, representing
Father, Son, and Holy Spirit, depict our firm foundation in Scripture. The differing-colored leaves illustrate
the diversity of women we are comprised of and the changing seasons of our lives. As the Cumberland
Presbyterian Women’s Ministry, we are strengthened through our roots in Christ while branching out andoffering His gifts to the world.”
Ms. Debbie Beals, 2023-2024 President, gave the benediction.

MEETING RESUMES
Moderator Boulton called the meeting back to order at 2:00 p.m.

GREETINGS FROM THE WOMEN’S CONVENTION PRESIDENT
Mrs. Debbie Beals, President, Cumberland Presbyterian Women’s Ministry (CPWM) Convention
brought greetings from the Convention. She spoke about the changes coming to CPWM in 2024. In that year
there will be a retreat format, first weekend in April 2024, Baptist Hill Assembly, Mount Vernon, Missouri.
There are two projects being sponsored by CPWM in 2023-2024 with offerings going to Cumberland Youthand Family Services Emergency Shelter and Coalition for Appalachian Ministries. She thanked the General
Assembly for the opportunity to bring greetings.

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REPORT TWO OF THE COMMITTEE ON JUDICIARY/ELECTED OFFICERS
The Report Two of the Committee on Judiciary/Elected Officers was presented by Reverend Sheila
O’Mara (Presbytery of Del Cristo) and Elder Ladd Daniel (Trinity Presbytery). The report was read byyouth advisory delegates, Josh Malloy (Nashville Presbytery). A motion was made by Reverend O’Marathat Report Two of the Committee on Judiciary/Elected Officers to be concurred in and its recommendations
adopted.
The youth were polled, and they were in favor of this report.
By vote of the commissioners, the Report Two of the Committee Judiciary/Elected Officers was
concurred in and its recommendations adopted. The report was marked appendix “E” and filed.
Moderator Boulton asked Vice-Moderator Maddens to take the podium.

REPORT THREE OF THE COMMITTEE ON JUDICIARY/ELECTED OFFICERS
The Report Three of the Committee on Judiciary/Elected Officers was presented by Reverend Sheila
O’Mara (Presbytery of Del Cristo) and Elder Ladd Daniel (Trinity Presbytery). The report was read by youth
advisory delegates, Josh Malloy (Nashville Presbytery) and Sara Mearns (Red River Presbytery). A motion
was made by Reverend O’Mara that Report Three of the Committee on Judiciary and Elected Officers be
concurred in and its recommendations adopted and divide the question by considering its referrals separate
in the order they appear in the report. Motion was seconded to divide the question. Motion was approved.
The youth were polled before each recommendation.

1. The Memorial from Cornerstone Presbytery Regarding Welcoming Cumberland
Presbyterian Website
Recommendation 1. The Commissioners voted to adopt the recommendation.
Recommendation 2: The Commissioners voted to adopt the recommendation.
2. The Memorial from Cauca Valley Regarding Homosexuality Within the Church
Recommendation 3: The Commissioners voted to refer the recommendation to the PermanentCommittee on Judiciary.
3. The Memorial from Arkansas Presbytery Regarding “Cumberland Presbyterians”
Branding:
Recommendation 4: The Commissioners voted to adopt the recommendation.
By vote of the Commissioners, Report Three of the Committee Judiciary/Elected Officers was
concurred in and its recommendations adopted. The report was marked appendix “F” and filed.

MODERATOR RETURNS TO PODIUM
Moderator Boulton returned to the podium.

REPORT FOUR OF THE COMMITTEE ON JUDICIARY/ELECTED OFFICERS
The Report Four of the Committee on Judiciary/Elected Officers was presented by Reverend Sheila
O’Mara (Presbytery of Del Cristo) and Elder Ladd Daniel (Trinity Presbytery). The Report of the Judiciary
Committee was read by youth advisory delegate, Sara Mearns (Red River Presbytery). A motion was madeby Reverend O’Mara that Report Four of the Committee on Judiciary/Elected Officers be concurred in andits recommendations adopted, and divide the question by considering the referrals separately in the order
they appear in the report. Motion was seconded.
There was a motion to take a ballot vote for this report. There was a motion for division of the houseto determine whether to take vote by ballot. Motion failed.
The Youth Advisory Delegates were polled before each vote.

1. The Resolution from Matthew McDonnel, Titled Reaffirmation of Authority of Session
and Presbytery to Ordain
Recommendation 1: Commissioners voted and the recommendation was denied.
2. The Resolution from Joyce Merritt, titled a Resolution Calling for a Period of Prayer,
Dialogue, Respectful Engagement, and Discernment of God’s Will for God’s Church:
Recommendation 2: Commissioners voted to adopt the recommendation.

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Recommendation 3 refers to Recommendations 3-7 that appeared in subject Memorial
distributed at the June 20, 2023, business meeting. Commissioners voted and therecommendation was denied.
Five-minute recess called at 2:54 p.m. Back from recess at 2:59 p.m.
3. The Resolution from Byron Forester
Recommendation 4. The Commissioners voted and the recommendation was adopted.
Recommendation 5. There was a motion to amend the recommendation, A second wasreceived. The motion to amend resulted in the following action: to strike, “violent speech”
and replace with “speech endorsing or advocating violence” Amendment passed. The
Commissioners voted to approve the amended recommendation.
By vote of the Commissioners, Report Four of the Committee on Judiciary/Elected Officers was
concurred in and recommendations 2, 4, and recommendation 5, as amended were adopted; recommendations
1 and 3, were denied. The report was marked appendix “G” and filed.
REPORT ONE OF THE COMMITTEE ON JUDICIARY/ELECTED OFFICERS
The Report One of the Committee on Judiciary/Elected Officers was presented by Reverend Sheila
O’Mara (Presbytery of Del Cristo) and Elder Ladd Daniel (Trinity Presbytery). The Report of the Judiciary
Committee was read by youth advisory delegate Sara Mearns (Red River Presbytery). A motion was madeby Elder Ladd Daniel that Report One of the Committee on Judiciary and Elected Officers be concurred in
and its recommendations adopted and to divide the question.
The youth advisory delegates were polled before the vote on each recommendation. The
Commissioners voted to adopt recommendations 1-6.
Two editorial changes were made to the report. On the bottom of page 15, strike the final two linesof text. On page 16, the correct page title is Report of the Stated Clerk.
By vote of the Commissioners, Report One of the Committee Judiciary/Elected Officers was
concurred in and its recommendations adopted, with editorial corrections. The report was marked “H” andfiled.

RECESS
Moderator Boulton announced a fifteen (15) minute recess at 3:35. Called back into session at 3:50

THE REPORT OF THE PLACE OF MEETING COMMITTEE
Moderator Boulton directed the General Assembly’s attention to page 118 in the Preliminary
Minutes to accept The Report of the Place of Meeting Committee. The youth advisory delegates werepolled. Commissioners voted to concur in the report and adopt its recommendation.
Reverend Christopher Anderson (Arkansas Presbytery) asked that page 18 in the Committee Reportadd, April 13-14, National Trout Fishing Day. The request was an editorial change.

THE REPORT OF THE COMMITTEE ON THEOLOGY AND SOCIAL CONCERNSThe Report the Committee on Theology and Social Concerns was presented by Reverend Wes
Johnson (Red River Presbytery) and Reverend Mike Wilkinson (Presbytery of East Tennessee). The report
was read by youth advisory delegates Maria Cardenas (Trinity Presbytery), Kenna Davis (North Central)and Jerry Spurling (Covenant Presbytery). A motion was made by Reverend Johnson that the report beconcurred in and its recommendations adopted. The youth were polled, and they were in favor of voting forthe report. There was a motion with a second to divide the question. Motion approved.
The Youth Advisory Delegates were polled before each vote.
Recommendation 1: The Commissioners denied the recommendation.
Recommendation 2: The Commissioners adopted the recommendation.
Recommendation 3: The Commissioners denied the recommendation.
Recommendation 4: The recommendation was ruled out of order, denied.
Recommendation 5: The Moderator asked for a standing vote. The Commissioners voted to deny

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the recommendation.
Recommendation 6: The Commissioners voted in favor of the recommendation.
Recommendation 7: The Commissioners voted in favor of the recommendation.
By vote of the Commissioners, the Report of the Committee on Theology and Social Concerns
was concurred in with recommendation 2, 6 and 7 adopted, and recommendations 1, 3, 4 and 5 denied. The
report was marked appendix “I” and filed.

THE REPORT OF THE COMMITTEE ON MINISTRY COUNCIL
The Report of the Committee on Ministry Council was presented by Reverend James Peyton(Columbia Presbytery) and Elder Rebecca Delich (Cornerstone Presbytery). The report was read by youth
advisory delegates Gabriel Jackson (Mid-South), Hannah Wooten (Cumberland Presbytery), Reverend
Peyton made the motion that the report be concurred in and its recommendations be adopted. Motion
seconded.
Moderator Boulton asked that the recommendations be divided with recommendations 1-5
being considered first. The youth advisory delegates were polled. The Commissioners adopted therecommendations. The Commissioners voted and Recommendation 6 was to be addressed separately. The
Commissioners approved that action.
Recommendation 6: The Moderator declared that recommendation 6 was adopted unanimously.
Consequently, the Reverend Dr. Lynn Thomas, former Director of Global Missions, was invited to step
forward for recognition and personal remarks. He received a standing ovation and given a prayer of blessing
on his future endeavors.
By vote of the Commissioners, the Report of the Committee on Ministry Council was concurred in,
and its recommendations adopted. The report was marked appendix “J” and filed.

THE REPORT OF COMMITTEE ON HIGHER EDUCATION/CUMBERLAND
YOUTH AND FAMILY SERVICES
The report of the Higher Education/Cumberland Youth and Family Services was presented by
Reverend Don Winn (East-Tennessee Presbytery. The youth advisory delegates who read the report were
Colby Puckett (Arkansas Presbytery), and Elizabeth Spradling (Nashville Presbytery). A motion was madeby Reverend Winn that the report with editorial changes be concurred in, and the recommendations adopted.
The motion was seconded.
The youth advisory delegates were polled. The Commissioners voted to receive the report with aneditorial correction on recommendation 2, insert Reverend “Dr.” Anne Hames.
By vote of the Commissioners, the Report of the Higher Education/Cumberland Youth and Family
Services Committee was concurred in and its recommendations, with editorial change, adopted. The report
was marked appendix “K” and filed.

THE NOMINATING COMMITTEE REPORTThe Report of the Nominating Committee was presented, and motion made to place the namesin the Report of the Nominating Committee as printed in the Preliminary Minutes (pages 113-115) into
nomination and to adopt its slate of nominees. Motion seconded. The moderator opened the floor for further
nomination. Nominations were received for vacancies on the Permanent Judiciary Committee.
The names of Reverend Corey Cummings, Cornerstone Presbytery. Reverend Alan Meinzer,
Arkansas Presbytery and Daniel Heady, lawyer, Covenant Presbytery and member at Oak Grove Union
Church to fill vacancies on the Permanent Judiciary Committee.
There being no further nominations, the nominations were closed.
Ballots were distributed to fill three vacancies for the Permanent Judiciary. The nominees wereReverend Geoff Knight, Reverend Casey Nicholson, Pam Brown (attorney), their names appearing in thePreliminary Minutes. The other three nominees were Reverend Corey Cummings, Reverend Alan Meinzer
and Mr. Daniel Heady. Commissioners were instructed to select three individuals for the vacancies.
Recess was declared at 5:00 p.m. while the votes were being counted.
The Moderator called the General Assembly back in at 5:25 p.m.
He announced the outcome of the election to fill the slots on the Permanent Judiciary Committee.
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were selected to fill the vacancies.
The youth advisory delegates were polled, and they were in favor of this report. By vote of theCommissioners, the Nominating Committee Report was concurred in, its recommendation (the required
two-thirds majority was met with no nays on the vote) adopted, and those nominated were elected to thenamed positions.

RESOLUTION OF THANKS
stated:A Resolution of Thanks was presented by the Reverend Rob Truitt (Nashville Presbytery) whichWe, the 192nd General Assembly of the Cumberland Presbyterian Church, give humble thanks to
our Most Gracious and Patient God for the opportunity to gather in service to our Lord and Savior, Jesus
Christ, in the power of the Holy Spirit who alone makes possible the effective ministries and work of the
Cumberland Presbyterian Church.
We, the body of this 192nd General Assembly, meeting in Denton, Texas, give thanks to the Red
River Presbytery and Cumberland Youth and Family Services for their hard work and warm hospitality
in hosting this assembly. To Pastor Host, the Reverend Dusty Luthy, Red River Presbytery, and General
Host Committee Chairperson, Brian Martin, Cumberland Youth and Family Services, who helped organizeand plan this Assembly, we give our heartfelt gratitude and appreciation! We give thanks to Reverend Joe
Howard, III, for bringing us greetings from the Cumberland Presbyterian Church in America. We also thankthe Embassy Suites Hotel and all their supporting staff who made our stay comfortable and productive. May
the Lord bless them as they have blessed us.
The 192nd General Assembly was truly inspired by the communion worship service on Monday
night. Therefore, we wish to express our gratitude to Worship Director, the Reverend Judy Madden, Red
River Presbytery and Music Director Andrew Dolan, Music Director at Pathway Cumberland Presbyterian
Church and the Pathway Cumberland Presbyterian Church Worship Band. How blessed we were by theirmusic presentations, and the special solo by Mrs. Joanna Wilkinson. Thank you for encouraging us by yourmusical witness and talent.
This body wishes to thank Retiring Moderator, the Reverend Mike Wilkinson, for his leadershipand guidance provided during deliberations of the 191st General Assembly and his challenging message
reminding us “Grace Happens Here.” Also, to the Retiring Vice-Moderator, the Reverend Joe Butler, thankyou for your uplifting leadership and service throughout this past year. To Moderator, the Reverend Mitch
Boulton and Vice-Moderator, the Reverend Judy Madden, for your willingness to serve these next twelve
months and to moderate the 192nd General Assembly, we look forward to your able leadership and our
prayers go with you both as you represent our Denomination throughout this coming year.
As always, we are greatly indebted to the Staff of the General Assembly Office: the Reverend
Michael Sharpe, Stated Clerk; Mrs. Elizabeth Vaughn, Assistant to the Stated Clerk; and the Reverend Lisa
Scott, Engrossing Clerk, for their tireless leadership and support this week. Thank you for enabling anothersuccessful General Assembly!
Finally, for each committee chairperson and for each commissioners and for each youth advisorydelegate, thank you. Thank you for your thoughtful and often passionate participation in the work of this192nd General Assembly.
This is our story. May we share it and live it each day this year! Amen!
Reverend Rob Truitt
Nashville Presbytery
A motion was made to adopt the Resolution of Thanks and seconded. The motion was adopted.

GRANTING OF EXCUSES
The following commissioners requested excuses: Reverend Sherrad Hayes (Grace Presbytery),
Elder Steve Kaneaster (Red River Presbytery) family concerns; Elder Tony Martin (Trinity Presbytery)afternoon, only. Youth advisory delegates requesting excuse for late afternoon: Josh Malloy and Elizabeth
Spradling (Nashville Presbytery) to meet travel requirements. Motion made to grant the excuses; seconded.
Commissioners voted to grant the excuses.

MOTIONS FROM THE FLOOR
There were no motions from the floor.

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THE READING OF THE MINUTESThe printed minutes for Monday, Tuesday and Wednesday through noon were distributed with
the Committee reports. Editorial corrections were identified: correcting the spelling of Mr. Jaime Jordan
to correct to Jaime throughout; Page 4, Report of the Committee on Stewardship/Our United Outreach,paragraph B, line one, Reverend Mikel Davis should read, Elder Mikel Davis; page 13, Report Four of
the Committee on Judiciary/Elected Officers, page 13, Recommendation 1 to Recommendation 4; page22, Report of the Committee on Ministry Council, page 22, final paragraph, line 3, change Columbia to
Colombia; page 24, Report of the Committee on Higher Education/Cumberland Youth and Family Services,
final paragraph, fourth line, Columbia to Colombia; Minutes of the General Assembly, First Day, paragraph4, line 4, Edith Olds to Edith Old; page 27, Report of the Credentials Committee, seventeen (17) to eighteen(18) Youth Advisory Delegates making a total of one hundred nine commissioners; page 31, under “TheEvening Program,” delete the space after C and spell, Cumberland.
The minutes for Wednesday evening and Thursday were read by Engrossing Clerk, Reverend Lisa
A. Scott. On motion, the minutes were approved as read. The youth were in favor of the minutes. The
commissioners voted in favor of approving the minutes.
The Moderator declared a short recess to prepare for closing worship.

CLOSING WORSHP
Immediately following business at 6:00 p.m. on Thursday evening, the General Assembly andvisitors gathered for the closing worship of the 192nd Meeting of the General Assembly. The Reverend Judy
Madden, Worship Director, (Red River Presbytery) read the Scripture, Matthew 9:35-38 and John 3:16-17
and shared a devotional, “Our Testimony.” “This Is My Testimony” and “We Are One in the Spirit,” were
the hymns. The vocalist/musician for this service was Lauren Gehle, candidate for the ministry (Red River
Presbytery).
Ushers for the closing service were Elder JoAnn Shugert (St. Timothy Church) and Reverend Linda
Snelling (Shiloh Church).

MOTION TO ADJOURN
Motion to adjourn at 6:25 p.m. Next meeting will be June 17-21, 2024, at the Doubletree Inn inEvansville, Indiana.

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APPENDICESREPORT OF THE CREDENTIALS COMMITTEE(Appendix A)
The The Credentials Committee certifies the list of commissioners on pages 5 and 6 of thePreliminary Minutes with the following change:
On the part of Minister Commissioners, Reverend Guillermo Arguello substitutes for Reverend
Rodrigo Torres (Cauca Valley Presbytery) and Reverend Virginia Espinoza substitutes for Reverend Hannah
Bryan (Choctaw Presbytery).
On the part of the Elder Commissioners, Elders Boyd Day and David Pirtle (Cumberland Presbytery)
will not attend.
On the part of Youth Advisory Delegates, Hannah Locks (Grace Presbytery) will not attend and
Lily Barnes (Robert Donnell Presbytery) will not attend on June 20, 2022.
The Hong Kong Commissioners were not present for the Zoom Conference call: Reverend Chor
Kong Siu and Elder Po Shing Chung.
Enrollment as June 20, 2022, at 2:00 p.m. of one hundred nine (109) is certified as forty-eight (48)ministers, forty-four (44) elders and seventeen (17) youth advisory delegates.
Respectfully submitted,
Chair: Elder George Ladd, Columbia Presbytery
Co-Chair: Elder Lana Moore, Missouri Presbytery
Member: Reverend Mary Kathryn Kirkpatrick, Trinity Presbytery
Youth Advisory Delegate: Caleb Gray, Murfreesboro Presbytery

REPORT OF THE COMMITTEE ON
CHAPLAINS/HISTORICAL FOUNDATION(Appendix B)
I. REFERRALS
Referrals to this committee are as follows: The Report of the Board of Trustees of the HistoricalFoundation and The Report of the Commission on Federal Chaplains.

II. PERSONS OF COUNSEL
Appearing before this committee were: Mrs. Susan Knight Gore, Archivist, Historical Foundation;Reverend Lisa Oliver, Historical Foundation Board Representative; CH (Col) Dennis Hysom (Retired),
Executive Director of the Presbyterian Federal Chaplaincies (PFC), and Reverend Shelia O’Mara,
representative, General Assembly Commission on Federal Chaplains.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE COMMISSION ON FEDERAL CHAPLAINSThe Chaplains/Historical Foundation Committee appreciated the opportunity to speak with
Reverend Shelia O’Mara, and CH Dennis Hysom concerning the important work of our federal chaplains.
Our discussions focused on the important role that chaplains play in providing care to our service men andwomen and the potential implications of denominational theological stances for our military chaplains.
The committee also noted the shift in focus from strictly military chaplaincy to federal chaplaincy, which
includes military, Veterans Affairs, and Bureau of Prisons chaplaincy programs.

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RECOMMENDATION 1: That Recommendation 1 of the Report of the Commission on
Federal Chaplains, “that each USA Cumberland Presbyterian Church be encouraged to provide
an opportunity for their congregations to receive an offering on the last Sunday of May, or anotherspecial day, to support our ministry through the PFC,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Commission on
Federal Chaplains, “that congregations of both the Cumberland Presbyterian Church and the
Cumberland Presbyterian Church in America encourage their individual churches and membersin the United States to designate special days through the year to engage in prayer to hold up thechaplains and their families in the service to which they have been endorsed,” be adopted.
RECOMMENDATION 3: That Recommendation 3 of the Report of the Commission
on Federal Chaplains, “that clergy and Presbyterial Committees on Probationer Care, in their
discussions of a call for a ministerial candidate, be encouraged to include the call to chaplaincy as acall to pastoral ministry,” be adopted.
B. REPORT OF THE BOARDS OF TRUSTEES OF THE HISTORICAL FOUNDATIONThe report of the Board of Trustees of the Historical Foundation was received and concurred in.
The Chaplains/Historical Foundation Committee expresses appreciation and admiration for theimportant and complex work of the Historical Foundation and our archivist. The committee was privileged
to hear from Archivist Susan Knight Gore and Reverend Lisa Oliver, Acting President of the Board ofTrustees of the Historical Foundation. Mrs. Gore highlighted the efforts of the Cooperative Project to scanand digitize some of the most fragile records of churches and presbyteries, as well as publications of thedenomination. Mrs. Gore was able to address several concerns of our Colombian commissioners, including
questions about submitting artifacts from Colombia for the Historical Foundation collection. As always,
the preservation of our history is of critical importance for our denomination, and the committee appreciates
the skillful work of the Historical Foundation.
Respectively submitted,
The Chaplains/Historical Foundation Committee

REPORT OF THE COMMITTEE ON
STEWARDSHIP/OUR UNITED OUTREACH(Appendix C)
I. REFERRALS
Referrals to this committee are as follows: The Report of the Board of Stewardship, Foundation and
Benefits; The Report of the Our United Outreach Committee; and the 2023 Line Item Budgets Submitted byGeneral Assembly Boards/Entities.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Robert Heflin, Executive Secretary, Reverend
Brittany Meeks, Administrative Assistant and Randy Davidson, Board of Stewardship, Foundation &Benefits; Reverend Cliff Hudson, Director OUO, Rev. Jeff McMichael, Regional Representative, and Elder
Mikel Davis, representative Our United Outreach Committee; Edith Old, Director of Ministries, Reverend
Pam Phillips-Burk, Pastoral Development Ministry Team Leader, Reverend Milton Ortiz, Missions Ministry
Team Leader, and Reverend Juan David Correa, representative Ministry Council. We wish to express ourappreciation to the persons of counsel for their presentations and advisement.

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III. CONSIDERATION OF REFERRALS
A. THE REPORT OF THE BOARD OF STEWARDSHIP, FOUNDATION AND BENEFITS
The report was reviewed and received. The committee met with Reverend Robert Heflin, Reverend
Randy Davidson. and Reverend Brittany Meeks. Careful review of the report was made. The ongoing
benefits of endowment funding was discussed in detail. Our provision of ministerial assistance for ourinternational ministers and representatives was discussed with the persons of counsel. We are grateful forthe careful work of the Board of Stewardship, Foundation and Benefits and appreciative of the input givenby the persons who appeared before our committee in counsel.
B. THE REPORT OF THE OUR UNITED OUTREACH COMMITTEE
The committee met with Reverend Cliff Hudson, Reverend Jeff McMichael and Elder Mikel Davis.
The allocation of funds was discussed in detail. Special focus was given to the fact that the agencies andentities receiving OUO allocations had representation and input regarding their needs and their allocations.
It was also noted that detailed line-item budgets for each agency and entity are provided to delineate thefurther breakdown of how these allocations are used within their various ministries.
1. THE IMPORTANCE OF OUR UNITED OUTREACH
A review of the Stewardship and Our United Outreach reports offer just a glimpse of the many andvaried ways that God is at work in the world through the many wonderful ministries of the Cumberland
Presbyterian Church. It also reminds us that these exciting and varied ministries need funding in order togo and grow. Our United Outreach offers every congregation, every presbytery, and even every individual
a way to give what we can to every single ministry of our denomination. We commend all congregations
who support these ministries through their tithe to OUO. And we encourage every congregation to give
what they can.
RECOMMENDATION 1: That the 192nd General Assembly encourage all congregations toprovide financial support to Our United Outreach as they are able.
RECOMMENDATION 2: That Recommendation 1 of the Report of the Our United OutreachCommittee, “that General Assembly adopt the following Our United Outreach allocations for 2023:
Amount to be Allocated 				2,500,000.00
Ministry Council 					$1,203,978 		48.159%
Bethel University 					120,398 		 4.816%
Children’s Home 					72,239 			 2.890%
Stewardship 						144,477 		 5.779%
General Assembly Office 				192,636 		
7.705%
Memphis Theological Seminary/
Program of Alternate Studies 			
168,557 		
6.742%
Historical Foundation 					72,239			 2.890%
Shared Services 					385,273 		15.411%
Contingency 						12,040			 0.482%
OUO Committee 					92,044			 3.682%
Comm. On Chaplains 					13,990 			 0.560%
Judiciary Committee 					13,196 			 0.528%
Theology/Social Concern 				4,912 			 0.196%
Nominating Committee 				4,021 			 0.161%
Our United Outreach Goal			$2,500,000 			

100.000%

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2023(From the entities listed above, all should be self-explanatory except maybe Shared Services.
Maintenance, utilities, mowing, trash pick-up, pest extermination, and custodial are all examples ofShared Services for entities housed in the Cumberland Presbyterian Center.),” be adopted.
C. 2023 LINE ITEM BUDGETS SUBMITTED BY THE GENERAL ASSEMBLY ENTITIESThe line-item budgets for the year (2023) and the proposed line-item budgets for the coming year
(2024) submitted by General Assembly entities were reviewed and received.
D. We commend the diligent work of the Board of Stewardship and Our United Outreach Committee for
their management of the funding required for the work of Christian Ministry. Our review of current fundingneeds and provision, and our consultation with persons of counsel caused us to see a need for the support ofour international ministers and representatives who must travel long distances to attend General Assembly.
Therefore, in concert with the Missions Ministry Team, we make the following recommendation:
RECOMMENDATION 3: That the Missions Ministry Team establish an endowment forthe purpose of assisting international commissioners, elders, ministers, and youth delegates to offset
the expense of attending General Assembly. This endowment will be named the John and Joyce
Lovelace, Boyce and Beth Wallace and Bill and Katherine Wood Endowment Fund.
RECOMMENDATION 4: We further recommend that the missions ministry team be
encouraged to promote this endowment across all presbyteries.
Respectfully submitted,
The Stewardship/Elected Officers/OUO Committee

SUPPLEMENTAL REPORTOF THEJOINT COMMITTEE ON AMENDMENTS(Appendix D)
The Joint Committee on Amendments met June 21, 2023, in Denton, Texas, and by video-conference.
Representing the CPCA were Willie Cowan, Lewis Cole, and Ann Pierre. Representing the CPC were
Geoff Knight, Harry Chapman, Roger Reid, Bill Tally, and Rachel Moses (Secretary). In accordance with the
CPC General Assembly Bylaws, Harry Chapman and Rachel Moses were present as non-voting members.
Also present were Vanessa Midgett (Stated Clerk, CPCA), Michael Jones (Moderator, CPCA), Mike Sharpe(Stated Clerk, CPC), Mitch Bolton (Moderator, CPC), Mike Wilkinson (immediate past Moderator, CPC),
and Jaime Jordan (General Counsel, CPC).
The meeting was called to order by Willie Cowan and was opened with prayer by Bill Tally.
I. REFERRALSThe Joint Committee reviewed the proposed constitutional amendments referred to it by the 191st
CPC General Assembly (See pages 141-142 of the 2023 Preliminary Minutes) and specific wording for the
proposed amendments prepared and recommended by the CPC Judiciary Committee in its separate meeting
held March 6, 2023.
After discussion, Geoff Knight made the following motion:
That the proposed constitutional amendments referred to the Joint Committee on Amendments by the 191st
CPC General Assembly, as prepared and set forth below, be transmitted to the 192nd CPC General Assembly for its
consideration:

1. That the Constitution be amended by adding the following Paragraph 2.92 and renumbering subsequent
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2.92 When a person is in a sexual relationship that is outside the boundaries of marriage as described in
the Confession of Faith 6.17, then such a situation makes that person ineligible to be ordained to the officeof elder.

2. That the Constitution be amended by adding the following sentence at the end of the current Paragraph
2.73:

When a person is in a sexual relationship that is outside the boundaries of marriage as
described in the Confession of Faith 6.17, then such a situation makes that person ineligible to serveas an elder on the session of a church.

3. That the Constitution be amended by adding the following Paragraph 6.35 and renumbering subsequent
sections as appropriate:6.35 No licentiate shall be ordained who is in a sexual relationship that is outside the boundaries ofmarriage as described in the Confession of Faith 6.17. Such a situation makes that person ineligible
to be ordained as a minister in the Cumberland Presbyterian Church.

4. That the Constitution be amended by adding the following new Paragraph 7.02 and renumbering
subsequent sections as appropriate:7.02 When a person is in a sexual relationship that is outside the boundaries of marriage as described in the
Confession of Faith 6.17, then such a situation makes that person ineligible to serve a church in any of therelationships stated in 7.01.
The Motion was seconded by Bill Tally. A vote was taken and the Motion passed. It was then moved andseconded that the committee meeting be adjourned. Reverend Michael Jones delivered the closing prayer.
Respectfully submitted,
The Joint Committee on Amendments*See pages 141-142 of the 2023 Preliminary Minutes for text of the memorial..

REPORT TWO OF THE COMMITTEE ON
JUDICIARY/ELECTED OFFICERS(Appendix E)
I. REFERRALS
Referrals to this committee addressed in Report Two are as follows: The Report of the Joint
Committee on Amendments; and The Report of the Permanent Judiciary Committee;

II. PERSONS OF COUNSEL
Appearing before the committee were: Geoffrey Knight, Permanent Committee on Judiciary, CPC;
Willy Cowan, Permanent Committee on Judiciary, CPCA; Harry Chapman, Parliamentarian; Mike Sharpe,
Stated Clerk; Mike Wilkinson, Retiring Moderator; and Jamie Jordan, General Counsel.
We wish to express our appreciation to the persons of counsel for their presentations.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE JOINT COMMITTEE ON AMENDMENTS
The committee received the report and discussed with the representative from the PermanentCommittee from the Cumberland Presbyterian Church, and the representative from the Permanent

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Committee from the Cumberland Presbyterian Church in America. The committee expressed its thanks to
the members of the Permanent Committee for their work.
B.

THE JOINT REPORT FROM THE CPCA GENERAL ASSEMBLY BOARD OF JUDICIARY

The committee received a follow-up communication from the CPCA Board following the review
and discussion of The Report of the Joint Committee on Amendments. The Committee expresses its
appreciation to the CPCA Board for its report. The report was received as communication with no otheraction taken.
C.

REPORT OF THE PERMANENT JUDICIARY COMMITTEE

The committee received the report and discussed with the representatives from the PermanentCommittees from the Cumberland Presbyterian Church and the Cumberland Presbyterian Church in
America.
Respectfully submitted,
The Judiciary Committee

REPORT THREE OF THE COMMITTEE ON
JUDICIARY/ELECTED OFFICERS(Appendix F)
I. REFERRALS
Referrals to this committee considered in Report Three are as follows: The Memorial from
Cornerstone Presbytery Regarding Welcoming Cumberland Presbyterian Website; The Memorial from
Cauca Valley Presbytery Regarding Homosexuality Within the Church; and The Memorial from Arkansas
Presbytery Regarding “Cumberland Presbyterian” Branding.

II. PERSONS OF COUNSELNo Persons of Counsel appeared before the committee for deliberations on the listed referrals.

III. COMMUNICATIONS
The committee received communications from two individuals regarding its work, from Michael
Leslie, dated June 18, 2023, and from Tom D. Campbell, dated June 18, 2023. No actions were taken related
to these communications.

III. CONSIDERATION OF REFERRALS
A. THE MEMORIAL FROM CORNERSTONE PRESBYTERY REGARDING WELCOMING
CUMBERLAND PRESBYTERIANS WEBSITE
The Committee received the Memorial and discussed at length.
RECOMMENDATION 1: That the Memorial from Cornerstone Presbytery which states:
WHEREAS the website Welcoming Cumberland Presbyterians presents a worldview whichis in alignment with the every-shifting culture, and not with the Church’s Confession of Faith, andour understanding of the Scriptures, as explained in the Church’s Confession of Faith; andWHEREAS the 1996 General Assembly Statement on homosexuality clearly states thathomosexuality is incompatible with a Christian lifestyle and this remains the worldview of our2023

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denomination on the issues associated with homosexuality and with all the tenets of the LGBTQ
movement; andWHEREAS the official website of the Cumberland Presbyterian Church (cumberland.
org) has no statement on its home page which makes clear that the unofficial website, Welcoming
Cumberland Presbyterians, does not present the correct worldview of our denomination; andWHEREAS it seems both reasonable and necessary that such a website as Welcoming
Cumberland Presbyterians should be identified on the official home page of our denominational
website as being one which presents a worldview held only by a minority of persons in the Cumberland
Presbyterian Church, and that the website, Welcoming Cumberland Presbyterians, is explicitly
not endorsed, promoted, or sanctioned by the General Assembly of the Cumberland Presbyterian
Church:THEREFORE BE IT RESOLVED, That the General Assembly of the Cumberland
Presbyterian Church direct the Office of the General Assembly to immediately and permanently
include the following statement on the home page of our denominational website:“Important Notice: The website, Welcoming Cumberland Presbyterians (welcomingcps.org),does not represent the official position of the Cumberland Presbyterian Church on the subject ofhuman sexuality, homosexuality, transgenderism, or other issues related to the LGBTQ movement,
and is explicitly not sanctions, endorsed, or approved by the General Assembly,” be denied.
The committee supports taking steps to protect the identity of the Cumberland Presbyterian Church
and recommends broadening the language to include any entity using Cumberland Presbyterian in its digital
messaging. The committee offers the following substitute recommendation:
RECOMMENDATION 2: That the General Assembly of the Cumberland Presbyterian
Church direct the Office of the General Assembly to immediately and permanently include thefollowing statement on the home page of the Cumberland Presbyterian Church denominational
website:“The website cumberland.org is the ONLY official web page of the Cumberland Presbyterian
Church denomination, and the content included herein represents the official position(s) of the Cumberland
Presbyterian Church.” (Note to the Office of the General Assembly for clarity: it is the intent of therecommendation that the word “only” be highlighted in the web page statement. Example: If the fullstatement is boldened, the word “only” is to be fully capitalized to stand out from other statement text.)
B. THE MEMORIAL FROM CAUCA VALLEY PRESBYTERY REGARDING
HOMOSEXUALITY WITHIN THE CHURCH
The Committee received the Memorial and discussed at length.
RECOMMENDATION 3: That the Memorial from Cauca Valley Presbytery which states:
WHEREAS, the Word of God is the only rule of faith and practice for Christians and it
condemns homosexuality as a sin. This being so, the Bible is the filter of modern culture and not theother way around.
WHEREAS, the homosexual lifestyle is not in keeping with Christian lifestyle and principles.
That the homosexual individual is welcome in our ecclesiastical communities for the purposeof developing a relationship with Jesus that evidences transformation and change, but not in theministries because homosexualism is considered a sin that must be repented of, and that, by practicing
it, said individual ceases to be an example for God’s flock. By the very deliberate practice of a sin.
WHEREAS, the Cumberland Presbyterian Churches outside the United States are seriously
concerned about the unity of our church family in terms of doctrine and practice regarding
homosexuality and the ministry of Word and Sacrament (Confession of Faith 5.00 numerals 5.01,
5.02, 5.03). This should not lend itself to the deception that to embrace the same understanding of

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Christian doctrine and practice is to fall into uniformity. On the contrary, it allows us to be of one
mind as the Body of Christ (1 Corinthians 1:10).
WHEREAS, a faction made up of ministers, elders, leaders and members of a few Cumberland
Presbyterian Churches, have been making efforts to ensure the adoption of progressive ideas andworldly and secular ideologies that have nothing to do with the Christian way of life and that bycontinuing to give openness to pro-homosexual line of thinking, the integrity of the Global mission
could be fractured, running the risk that the CPC could end up losing the Global Church, given thatmany presbyteries will not follow this path of worldly thinking. It is worth mentioning that moving
forward with such pro-LGBTQ+ efforts regardless of the serious consequences mentioned above,
reveals the little love of its promoters for the work that God has been building over two centuries.
It also shows contempt for the missions, mission fields, churches, and the beautiful Cumberland
Presbyterian ministries across the globe. That is, to continue to act this way, with the implementationof an agenda of LGBTQ+ acceptance in ministerial positions, reveals a worldly individualistic attitudeand not a godly one befitting the Body of Christ. The insistence on the part of the liberal line, despite
the blunt refusal of the church family to accept homosexual life values is notorious. In this way, the“tolerant” are intolerant, as they have tried to impose their immoral sexual values on the majority
who do not think the same way, since welcoming practicing homosexuals and/or militant members of
the LGBTQ+ community to ministerial positions would only be possible by violating our consciences
and biblical values. Is that really what they want? To violate the conscience and conviction of thosethey consider brothers and sisters in faith?
WHEREAS, it is the duty and responsibility of the General Assembly to receive and decide
all appeals, protests, and inquiries duly filed by the lower courts, and to bear testimony against
erroneous doctrines and immoral practices that are adversely affecting the church and interpretationof the Constitution. To decide all controversies relating to doctrine, discipline, church property, andinterpretation of the Constitution. To give advice and instruction according to the government of
the church in all cases submitted, to see that inferior courts serve the government of the church
and call attention to breaches of order, to settle schismatic contentions and disputes, according to
the government and discipline of the church, to watch over all the affairs of the whole church, tocommunicate with other churches, and in general to recommend measures to promote love, truth,and holiness in all churches under its care (Constitution 9. 4 literal a, b, c, e, g, g, k, m, n, o).
WHEREAS, this court and the denomination is not pro-homosexual (1996 Statement on
Homosexuality), yet regardless of what the General Assembly determines, many ministers, elders,
deacons and/or leaders go out and do as they see fit in ministerial practice without facing consequences.
revealing a defiant attitude, without love for authority, a disobedient heart and whose only interest is
to fulfill their individualistic interests at all costs. This reveals that the General Assembly has lost its
capacity for action to guarantee the welfare of the Church, since it is worrisome how ministers, elders
and deacons living in homosexual lifestyles are ordained and no one says anything about it. The
ability to implement discipline in our denomination has been lost. There will be dire consequences if
presbyteries and the General Assembly do not take seriously their responsibility to discipline deacons,
elders and ministers who are out of order in gender related issues (Constitution 2.70, 2.73, 2.80, 2.83).
The church outside the United States knows of homosexual marriage ceremonies in which churches
and presbyteries have rebelliously ignored the decisions and positions of the General Assembly.
THEREFORE, we urge that the General Assembly assume its responsibility to safeguard
Christian doctrine and morality as expressed in human sexuality between a man and a woman byadvising all churches under its authority through written and digital communication on the General
Assembly website regarding the following:
What should be the procedure, consistent with the guidelines of the Word of God andConfession of Faith, of churches and presbyteries with respect to homosexual ministers, deacons andelders who are in ministerial practice and who, in turn, promote a homosexual lifestyle within the
Churches.
Imperatively request the administrators of websites and accounts on social networks such as
Instagram, Facebook and others that promote the homosexual lifestyle to stop using the institutional

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image (logo, colors, slogans, and any other resource that represents the CPC) and to stop publishingin the name of the denomination given that the position of the GA is that the homosexual lifestyle isincompatible with the Christian lifestyle.
Sending letters of protest to the presbyteries and churches that are ordaining homosexual
ministers, elders, and deacons or the same who are in the process of ordination and explain to themthat such action is out of order and how such behavior affects the whole Body of Christ,” be referredto the Permanent Committee on Judiciary for further consideration and input from legal counsel, and that
the Permanent Committee on Judiciary provide a report to the 193rd General Assembly regarding theMemorial.
C. THE MEMORIAL FROM ARKANSAS PRESBYTERY REGARDING “CUMBERLANDPRESBYTERIAN” BRANDING
The Committee received the Memorial and discussed at length.
RECOMMENDATION 4: That the Memorial from Arkansas Presbytery which states:
WHEREAS, given the nature that the words “Cumberland Presbyterian” represent a systemof faith, a system of government, and a system of discipline that has been developed and decided
on within a connectional system of judicatories, it is important that when the words “Cumberland
Presbyterian” are used, that they represent the decisions made within that connectional system of
judicatories. It is important that when entities use the words “Cumberland Presbyterian”, that these
entities are subject to the direction and discipline of the system of judicatories found within the
Cumberland Presbyterian Church.
WHEREAS, given that the words “Cumberland Presbyterian” are not currently a registeredtrademark of the Cumberland Presbyterian Church, these words can, have been, and will continued
to be used be entities outside the direction and discipline of any judicatory within the Cumberland
Presbyterian Church.
THEREFORE, BE IT RESOLVED that the following recommendations be adopted by the2023 Meeting of the General Assembly of the Cumberland Presbyterian Church:
Recommendation 1: That the Stated Clerk of the General Assembly of the Cumberland
Presbyterian Church be instructed to begin the process and to complete the process of filing andregistering as a trademark the words,“Cumberland Presbyterian.”
Recommendation 2: That the Stated Clerk of the General Assembly be given the authority
to carry out whatever tasks and requests are necessary to complete this task in conjunction with the
General Assembly of the Cumberland Presbyterian in America.
Recommendation 3: That upon the completion of the filing and registering of”Cumberland
Presbyterian” as a trademark; that such trademark be held in common with, and for use by, both the
Cumberland Presbyterian Church and the Cumberland Presbyterian Church in America.
Recommendation 4: That the stated clerk be instructed to begin this process immediately,
and also that they be instructed to give updates to each following meeting of General Assembly until
the filing and registering of “Cumberland Presbyterian” as a Trademark is complete,” be referredto the Office of the General Assembly to investigate the pros, cons, cost, and benefits, legal ramifications,and effects on the Cumberland Presbyterian Church, including the global church, if this were enacted. The
Office of the General Assembly is to prepare this study for presentation to the 193rd General Assembly.
Respectfully submitted,
The Judiciary Committee

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REPORT FOUR OF THE COMMITTEE ON
JUDICIARY/ELECTED OFFICERS(Appendix G)
I. REFERRALS
Referrals to this committee considered in Report Four are as follows: The Resolution from Matthew
McDonell, Elder Commissioner from del Cristo Presbytery; The Resolution from Joyce Merritt, Minister
Delegate from Murfreesboro Presbytery; The Resolution from Byron Forester, Minister Delegate from
Midsouth Presbytery, and The Resolution from Earl Goodwin, Minister Delegate from Robert Donnell
Presbytery.

II. PERSONS OF COUNSEL
Jamie Jordan appeared before the committee for deliberations on the listed referrals related to thesecommunications.

III. COMMUNICATIONS
The committee received communications from two individuals regarding its work, from Michael
Leslie, dated June 18, 2023, and from Tom D. Campbell, dated June 18, 2023. No actions were taken related
to these communications.

IV. CONSIDERATION OF REFERRALS
A. THE RESOLUTION FROM MATTHEW MCDONELL, TITLED REAFFIRMATION OF
AUTHORITY OF SESSION AND PRESBYTERY TO ORDAIN
The committee received and discussed the resolution at length.
RECOMMENDATION 1: That the Resolution from Matthew McDonell which states:“Whereas article 5.02 of the Confession of Faith of the Cumberland Presbyterian Church
reads:“The church is one because her Head and Lord is one, Jesus Christ. Here oneness under her Lord ismanifested in the one ministry of word and sacrament, not in any uniformity of covenantal expression,organization, or system of doctrine”,
Whereas article 5.08 of the Confession of Faith of the Cumberland Presbyterian Church
reads in part that: “...the church in the world consists of persons who are imperfect in knowledge andin the power to do God’s will” which sentiment is in accordance with the words of the Apostle Paul to
the Corinthians that “For now we see in a mirror, dimly, but then we will see face to face.
Now I know only in part; then I will know fully, even as I have been fully known” (1 Corinthians
13:12),
Whereas devoted and faithful Christians may come to differences in interpretation, conviction,
and appropriate responses on any number of points of doctrine, among which is the question oflimiting access to the life of worship, the sacraments, and the ministry of Christians who identify as
gender and/or sexuality minorities,
Whereas our Lord prayed for the unity of the church and scripture proclaims that our witness
to the world is in our unity and love for one another,
Whereas the Constitution of the Cumberland Presbyterian Church grants the role andauthority to ordain ministers to the Presbytery in which the minister will serve, and the nominationand election of elders to the church in which the elder will serve,2023

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Whereas we believe the Holy Spirit to be faithful to grant wisdom and guidance to any churchor presbytery who sincerely ask for and seek it in discerning the calling to ministry of any individual
presented for ordination as elder or minister serving in a particular presbytery,
Whereas the 1996 General Assembly Statement on Homsexuality as passed included theprovision: “This statement is to be understood as a theological and social statement and not to beunderstood as a rule or principle for ordination but never to usurp the authority of presbytery or
session to ordain”,
Therefore, be it resolved: The General Assembly affirms that the authority to ordain, discipline,
and remove ordination credentials from ministers and elders shall remain with the presbytery andsession as stated in the 1996 statement, not to be usurped through action of the general Assembly or
by calls for action coming from outside the presbytery (in the case of ministers) or congregation (inthe case of elders) in which the ordained individual is serving.
Respectfully submitted by,Matthew McDonell, elder elected as commissioner from del Cristo Presbytery,” be adopted.
B. THE RESOLUTION FROM JOYCE MERRITT, TITLED A RESOLUTION CALLING FOR A
PERIOD OF PRAYER, DIALOGUE, RESPECTFUL ENGAGEMENT, AND DISCERNMENT OF
GOD’S WILL FOR GOD’S CHURCH
The committee received and discussed the resolution at length, in consultation with counsel.
RECOMMENDATION 2: That the Resolution from Joyce Merritt which states,
WHEREAS the church acknowledges the ongoing discussions and conflicts surrounding theexclusion of LGBTQ+ individuals and recognizes the need for a thoughtful and discerning response,
WHEREAS there are sincere individuals on all sides of this issue who are struggling tounderstand one another and determine the appropriate course of action for the church,
WHEREAS Jesus prayed for the unity of the church, emphasizing its fundamental importanceto our faith,
WHEREAS Jesus commanded us to love one another, necessitating the cultivation of anenvironment of understanding and respect among all members of the church, regardless of theirposition on these matters,
WHEREAS prayerful reflection and open dialogue are vital in discerning the appropriate
response of the church to issues related to LGBTQ+ exclusion,
WHEREAS Jesus taught the significance of love, compassion, and concern for the marginalized,
which should guide our interactions within the church,
WHEREAS unity and reconciliation within the church are crucial, and we strive to maintaina faithful witness that extends to all communities, including those marginalized due to their sexual
orientation or gender identity,
WHEREAS any decision made by this assembly, particularly if rushed, can have significant
and potentially harmful consequences for the church’s unity and its ability to attract seekers,
THEREFORE, BE IT RESOLVED: The General Assembly hereby calls for a five-year periodof prayer, dialogue, and respectful engagement among its members regarding issues of LGBTQ+
exclusion.
The church acknowledges that decisions concerning LGBTQ+ inclusion have the potential to alienate
a significant part of the church and impact our siblings in Christ with whom we may disagree.
THEREFORE, any potential resolutions or constitutional changes on these matters shallbe postponed until the 2028 General Assembly convenes, allowing for careful and deliberateconsideration.
During this period, the church, its judicatories, and its members are strongly encouraged
to engage in prayer for and with one another. Additionally, open and respectful conversations andlistening sessions shall be fostered to promote genuine understanding and empathy for diverse
perspectives, with a focus on seeking common ground while acknowledging differences. The members

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of the church and its judicatories will be asked to commit themselves to creating an atmosphere ofrespect, compassion, and understanding throughout this period.
The church, its groups, and individual members should earnestly pray for guidance, seeking thewisdom of the Holy Spirit as we navigate these complex issues. Our ultimate goal is to foster the unityof the church, while upholding God’s Word and respecting personal conscience in matters of faithand practice,” be denied.
RECOMMENDATION 3: That Recommendations 3-7 as listed in the Resolution be referredto the Unified Committee on Social and Theological Concerns, with all references to a five-year
moratorium removed. The Unified Committee is directed to study the Resolution and provide its
recommendations for implementation in a full report to the 195th General Assembly and provide
annual updates to General Assembly in the years leading up to release of its full report to the 195th
General Assembly.
C. THE RESOLUTION FROM BYRON FORESTER, TITLED A RESOLUTION CONCERNINGMEMORIALS TO THE 192ND GENERAL ASSEMBLY SEEKING TO BAR MEMBERS OF THE
LGBTQ+ COMMUNITY FROM ANSWERING GOD’S CALLTO SERVICE AND MINISTRY IN
THE CUMBERLAND PRESBYTERIAN CHURCH
The committee received and discussed the resolution at length, in consultation with counsel.
The committee affirms that the Cumberland Presbyterian Church, with its proud and long heritageof Medium Theology, is mandated to minister to all people.
We agree to Differ; We are Resolved to Love; We are United to Serve.
RECOMMENDATION 4: That the Resolution from Byron Forester which states:
WHEREAS, the 192nd General Assembly of the Cumberland Presbyterian Church will beconsidering several memorials, the ultimate intention of which is to deny members of the LGBTQ+
community the opportunity to answer God’s call to service and ministry in the denomination; andWHEREAS, the Cumberland Presbyterian Church has, from its humble beginnings, beena denomination concerned with doing ministry on “frontiers”, with an openness to diversity andtolerance regarding understandings of scripture in favor of its imperative to share the good news
with all God’s children, regardless of how they may differ from us; andWHEREAS, Paragraph 5.02 of the Confession of Faith of the Cumberland Presbyterian
Church reads: “The church is one because her Head and Lord is one, Jesus Christ. Here onenessunder her Lord is manifested in the one ministry of word and sacrament, not in any uniformity ofcovenantal expression, organization, or system of doctrine”; andWHEREAS, Biblical scholars of the last two to three decades—some respected Cumberland
Presbyterians among them—have increasingly called into question traditionally held interpretationsof many of the Bible passages often used to characterize homosexuality as “sinful” or an “abomination”;
andWHEREAS, Cumberland Presbyterians look with reverence to the saints who have articulated
our faith in ways that help us to understand who we are in relation to God—saints such as TheologianRev. Dr. Hubert Morrow who, in his treatise The Confession of Faith in Cumberland Presbyterian
History, pointed out the importance of remembering “at all times that [the] Confession of Faith isa ‘document of human composure,’ and therefore reflects the imperfections and limits of humanunderstanding”, and that “[i]t should never become a ‘paper pope’”.
WHEREAS, we worship a loving God and God’s son, Christ our Savior, who modeled for
us an exemplary life of seeking peace and justice—a Savior who eschewed worship of the Law and“organized” religion in favor of unconditional love for the vulnerable and marginalized people of theworld; andWHEREAS, there are members of the LGBTQ+ community who have already answered God’scall to service and ministry and are currently serving the Cumberland Presbyterian Church faithfully
and competently in a variety of leadership capacities in almost every presbytery—persons whose2023

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sexuality may be known or unknown to their siblings in Christ—and passage of the amendments inquestion would necessarily require that our denomination embark on formal, intrusive investigations
in order to find them, somehow determine their sexual orientation, and potentially to dismiss thempublicly “for cause” based on our findings; andWHEREAS, the changes being proposed to our Constitution and Confession of Faithwould codify sexual mores applicable not only to members of the LGBTQ+ community, but to all
Cumberland Presbyterians, and would thus also require investigation of any sexual activity/history
not conforming to those mores; andWHEREAS, such investigations of Cumberland Presbyterians suspected/accused of violating
the codified sexual mores—regardless of their sexual orientation—would consume precious time anddiminished resources that, surely, we all agree God would prefer we spend sharing the good news
with a world desperately in need of it, that is, with all of God’s children; andWHEREAS, such investigations—as well as the group of amendments that, if passed, would
require them—are unlikely to remain secret, would proclaim publicly that “neither Christian nor
unchurched members of the LGBTQ+ are welcome here, and God’s grace is not available to you inthis denomination”; andWHEREAS, there have been many harmful, untrue, and cruel statements uttered concerning
the efforts of numerous Cumberland Presbyterians to help guide our denomination to a place ofharmony and tolerance on the LGBTQ+ issue, including false charges that those in favor of affirming
persons as God created them to be wish to “force” others to adopt their understanding of scripture andare “pushing” for division within the church, when in reality affirming Cumberland Presbyterians
merely wish to be granted the freedom not to have their God-given conscience bound on this issue;
and
WHEREAS, adoption of the memorials that in effect question God’s call upon the livesof faithful Christian members of the LGBTQ+ community wishing to serve and minister in the
Cumberland Presbyterian Church would require us—for the first time in our history, and uniquely
among our mainstream reformed tradition siblings—to add exclusionary language to our Constitution
and Confession of Faith, leading thoughtful Christians understandably to question, “who might the
Cumberland Presbyterian Church exclude next?”; andWHEREAS, there is more than ample evidence that overt and concerted efforts to exclude
members of the LGBTQ+ community from living authentically in a community of faith has caused
irreparable harm, driving victims of such abuse to self-harm, mental illness, and even suicide; andWHEREAS, there are many Cumberland Presbyterians who, through study of the writingsof the Bible in their historical settings, through comparing scripture with scripture, through listening
to the witness of the church throughout the centuries, through the guidance of the Holy Spirit, andsharing insights with others in the covenant community—as our Confession requires—have come toembrace affirmation and inclusion of members of the LGBTQ+ community as God’s will for God’schurch in the 21st century,
THEREFORE BE IT RESOLVED that the 192nd General Assembly of the Cumberland
Presbyterian Church adopt the following recommendations:
RECOMMENDATION 1: That the Cumberland Presbyterian Church abandon all efforts to
codify exclusionary language in either our Constitution or our Confession of Faith.
RECOMMENDATION 2: That, following the example of the Prince of Peace himself, thedenomination turn itself to healing and reconciliation between those who are affirming and those whoare non-affirming with respect to the LGBTQ+ community.
RECOMMENDATION 3: That the Cumberland Presbyterian Church identify itself asa denomination that maintains space for both affirming and non-affirming congregations andpresbyteries, as the persons comprising those entities feel led by God,” be denied.

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D. THE RESOLUTION FROM EARL GOODWIN, TITLED ADOPTION OF LGBTQ+SOLIDARITY SUNDAY
The committee received the resolution, and at the request of the author, the Resolution waswithdrawn.
As the Church is the voice for the oppressed, and the hope for threatened and marginalized acrossall walks of life, the committee urges the General Assembly to adopt the following Resolution:
RECOMMENDATION 5: BE IT RESOLVED THAT The Cumberland Presbyterian Church
encourages all members, congregations, and affiliated institutions, to commit to practicing nonviolence in their own lives, and to speak out against speech endorsing or advocating violence andviolent actions directed at any individual or group of individuals, and to share this Resolution withall congregations, affiliated institutions, and denominational bodies, and promote its adoption.
The committee thanks the Office of the General Assembly and the Stated Clerk for its assistance this week,
and through the years.
Respectfully submitted,
The Judiciary Committee

REPORT ONE OF THE COMMITTEE ON
JUDICIARY/ELECTED OFFICERS(Appendix H)
I. REFERRALS
Referrals to this committee addressed in Report One are as follows: The Report of the Moderator;
The Report of the Stated Clerk; and The Report of the Place of Meeting Committee.

II. PERSONS OF COUNSEL
Appearing before the committee were: Geoffrey Knight, Permanent Committee on Judiciary, CPC;
Willy Cowan, Permanent Committee on Judiciary, CPCA; Harry Chapman, Parliamentarian; Mike Sharpe,
Stated Clerk; Mike Wilkinson, Retiring Moderator; and Jamie Jordan, General Counsel.
We wish to express our appreciation to the persons of counsel for their presentations.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE MODERATOR
The committee reviewed and discussed the Report and thanked the Moderator for his report.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Moderator, “thatregardless of the outcome of the vote on the proposed constitutional amendments, the 192nd General
Assembly of the Cumberland Presbyterian Church instruct the Permanent Judiciary Committee
to compile all existing steps for a congregation to leave the Cumberland Presbyterian Church orchange presbyterial affiliation or form new presbyteries. In addition to compiling existing guidelines,
the Permanent Judiciary Committee, in cooperation with a representative of the Ministry Council(the programing arm of the Church, elected by the Council itself), and a representative of theBoard of Stewardship, Foundations and Benefits (responsible for the management of the Church’s
financial resources and benefits to ministers and employees, elected by the Board itself), to develop
additional guidance for congregations that in the future may want to disaffiliate with the Cumberland
Presbyterian Church or one of its presbyteries. This guidance should also include how to affiliate with

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another denomination or another presbytery within our denomination or simply become independentor form a new union (denomination). The Permanent Judiciary Committee must present a detailed
report to the 193rd General Assembly of the Cumberland Presbyterian Church,” be denied.
After much discussion, the committee offered a substitute recommendation reflecting an objective
to not promote actions encouraging disaffiliation of churches within the Cumberland Presbyterian Church.
While we recognize that separation may be necessary, we hope to de-emphasize strategies for separation of
Cumberland Presbyterian churches and presbyteries one from another, but yet prepare to offer guidance tohelp churches and presbyteries move forward in continuing to minister to the communities and individuals
in their care when considering separation:
RECOMMENDATION 2: That the 192nd General Assembly of the Cumberland Presbyterian
Church instruct the Permanent Judiciary Committee to compile all existing constitutional steps
required for a congregation to change presbyterial affiliation, form a new presbytery, or in the extreme
circumstance, leave the Cumberland Presbyterian Church denomination, and make this compilation
available to Cumberland Presbyterian churches and presbyteries. Additionally, the Permanent
Judiciary Committee will, in cooperation with the Ministry Council, and representatives from theBoard of Stewardship, Foundations, and Benefits, develop additional guidance for congregations
who may desire to disaffiliate either with its presbytery, or the denomination, or affiliate with anotherpresbytery within the Cumberland Presbyterian Church denomination if a congregation so chooses.
The Permanent Judiciary Committee is to present a detailed report on Guidance for Congregations
and Presbyteries Considering Separation to the 193rd General Assembly of the Cumberland
Presbyterian Church.
B. REPORT OF THE STATED CLERKThe Committee spoke with the Reverend Duawn Mearns, Moderator of the 190th General
Assembly. Reverend Mearns spoke of how his gratitude and respect for our denomination has grown. We
thank Reverend Mearns for his service.
The report of the Moderator was received and concurred in.
RECOMMENDATION 3: That Recommendation 1 of the Report of the Stated Clerk, “thatthe 192nd General Assembly adopt the proposed Vision of Ministry and Strategy Action Plan for the
Cumberland Presbyterian Church,” be adopted.
RECOMMENDATION 4: That Recommendation 2 of the Report of the Stated Clerk, “thatGA Bylaw 11.07 be amended to read:
11.07 Place of Meeting. The committee shall consist of the Moderator and the Stated Clerk,” beadopted..
RECOMMENDATION 5: That Recommendation 3 of the Report of the Stated Clerk, “thatGA Bylaw 11.08 be amended to read:
11.08 Program Committee. The committee shall consist of the Moderator, Stated Clerk,
Director of Ministries, Assistant to the Stated Clerk who serves as secretary, the pastor of the hostchurch, and one representative designated by each of the following: Bethel University, Board of
Stewardship, Foundation, and Benefits, Cumberland Presbyterian Children’s Home, HistoricalFoundation, Memphis Theological Seminary, and the Ministry Council. The committee will begin
planning for two years prior to the meeting of a particular General Assembly,” be approved, withan editorial change to strike “Cumberland Presbyterian Children’s Home” and replace with “Cumberland
Youth and Family Services”.
RECOMMENDATION 6: That Recommendation 4 of the Report of the Stated Clerk, “thatthe 192nd General Assembly approve the following dates for the 2023-2024 Church Calendar:

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CHURCH CALENDAR 2023-2024
July-2023
2-7		
7-8		
8		
8-22		
10		
10-14		
15		
20		
27		

CPYC at Bethel University
CPYC 100-Year Celebration at Bethel University
Program of Alternate Studies Graduation, 1st CP Church, McKenzie, Tennessee
PAS Summer Extension School, Bethel University
Summer Session - 2nd term begins Bethel University
D.Min. Residency Memphis Theological SeminaryChildren’s Fest at Bethel University
CP Reflections, Ministry Council Facebook Page
CP Reflections Roundtable Discussion, Ministry Council Facebook Page

August-2023
1-Sept 30
5		
14		
20		
21		

Christian Education Season
Bethel University Commencement
Bethel University Fall Semester Begins
Seminary/PAS Sunday
MTS Fall Semester Begins

September-2023
10		
Senior Adult Sunday17		
Christian Service Recognition Sunday
October-2023
		
Church Paper Month		Clergy Appreciation Month		Domestic Violence Awareness Month
1		
Worldwide Communion Sunday
Pastor Appreciation Sunday
8		
10		
A Day at the Park
22		
Native American Sunday
November-2023
		Any Sunday Loaves and Fishes Program1		
All Saints Day
3		
World Community Day (Church Women United)
Bethel University Sunday5		
5		
Stewardship Sunday12		
Day of Prayer for People with Aids and Other Life-Threatening Illnesses
19		
Bible Sunday		
Loaves and Fishes Offering
December-2023
		Any Sunday Gift to the King Offering2		
Bethel University Commencement
3-Dec 24
Advent in Church and Home
Gift to the King Offering
23		
24		
Christmas Eve
25		
Christmas Day

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January-2024
6		 Epiphany
7		
Human Trafficking Awareness Day
8-9		
Stated Clerks’ Conference
8		
BU Spring Semester Begins
15		
Deadline for receipt of 2023 Our United Outreach Contributions
Family Sunday
21		
22		
MTS Classes Begin
February-2024
		Black History Month
Annual congregational reports due in General Assembly office1		
4		
Denomination Day
4		
Historical Foundation Offering
Our United Outreach Sunday11		
14-Mar 31
Ash Wednesday		Lent to EasterMarch-2024
		
1		
24		
28		
29		
31		
		

Women’s History Month (USA)World Day of Prayer (CWU)
Palm/Passion Sunday
Maudy Thursday
Good Friday
Easter Sunday
National Farm Workers Awareness Day

April-2024
22		

Earth Day

May-2024
2		
4		
11		
19		
		
		
26		

National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Pentecost
Stott-Wallace Missionary Fund Offering
World Mission Sunday
Memorial Day Offering for Military Chaplains & Personnel for USA churches

June-2024
16-21		General Assembly, Evansville, Indiana
30		
Cumberland Presbyterian Church Ministries Sunday,” be adopted and amend with thefollowing dates:		(correction)
		
		
		
		

July 8, 2023

Program of Alternate Studies Graduation, 1st CP Church, McKenzie, TN

Sep 15 – Oct 15, 2023 Latino Heritage Month (add)
Feb 14, 2024, Annual Day of Prayer and Fasting (correction)
Mar 10, 2024 Cumberland Youth and Family Services Sunday (add)
May 2024
Asian-Pacific Month (add)Respectfully submitted,
The Judiciary Committee

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REPORT OF THE COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS(Appendix I)
I. REFERRAL
Referral to this committee is as follows: The Report of the Unified Committee on Theology andSocial Concerns.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Mitch Boulton and Reverend Lisa Scott fromthe Unified Committee on Theology and Social Concerns; Iwao Satoh, translator,Cumberland Presbytery;
Elder Commissioner Akimasa Nakano and Reverend Masahiro Matsumoto from Japan Presbytery.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE UNIFIED COMMITTEE ON THEOLOGY AND SOCIAL CONERNSThis committee wishes to express our thanks for the continued work of the Unified Committee on
Theology and Social Concerns.
Recommendation 1 contains many specific measures on which committee members representativeof different communities, circumstances, and perspectives had very different opinions.
In recognition that the CPCA, our sister denomination, feels strongly that these measures are worthyof including in the recommendation, we want to honor the experience and needs of all the communities
represented in our two denominations,
RECOMMENDATION 1: That Recommendation 1 from the Report of the Unified
Committee on Theology and Social Concerns, which states:“WHEREAS, Scripture teaches about the sanctity of life (Genesis 1:27, Psalm 8: 4-5; Psalm
139:13-16; Jeremiah 1:4-5) and,
WHEREAS, the Confession of Faith holds that all forms of life are sacred to God, and Humans
are made in God’s own image (COF 1.11) and,
WHEREAS, the Confession of Faith teaches that God desires relationship with all persons(COF 3.01) and,
WHEREAS, the Confession of Faith teaches that “all life and creation is a trust from God”
(COF 6.10) and,
WHEREAS, the Confession of Faith calls on believers to change all “circumstances of
oppression… by which persons are denied essential dignity God intends for them in the work ofcreation (COF 6.30) and,
WHEREAS, the Confession of Faith calls on believers to be advocates for all victims ofviolence and to work to change laws that allow for such violence (COF 6.31) and,
WHEREAS, Citizens of the United States of America have the freedom to engage in politics at
the local, county/parish, state, and/or federal levels including voting and expressing political opinion,
WHEREAS, violence can deprive its victims of loss (life, physical, spiritual and emotional
health, and/or livelihood or property),
WHEREAS, the lives of children and young adults are impacted negatively by firearms thatare not secured, resulting in injury and loss of life,
WHEREAS gun violence caused 44,260 deaths in the United States in 2022. Of that number
24,090 of these deaths were determined to be suicide and only 1,262 of those shootings were determined
to be defensive,
WHEREAS, the United States has endured over 270 mass shootings already in 2022. Most
recently in Uvalde (TX), Buffalo (NY), Tulsa (OK) and Philadelphia (PA) accounting for 38 fatalities2023

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177(Gun Violence Archive), and WHEREAS, the United States has, since 1999 suffered over 550 separate
school shooting incidents with at least 185 fatalities and over 311,000 children exposed to gun violenceat school during that time (Washington Post)
Note: These statistics should be updated for presentation by the Commissioner/Delegates if theresolution is adopted. Refer: https://www.gunviolencearchive.org/
NOW, THEREFORE BE IT RESOLVED, we, the General Assembly of the Cumberland
Presbyterian Church call upon Congress and the President of the United States to act on reasonablefirearm legislation.
These measures include:• Mandatory background checks for all gun sales, including gun shows and private sales• The implementation of red flag laws
• The extension of waiting periods for all firearm sales• Major investments in mental health and telehealth• Closing the “boyfriend loophole”• The establishment of a minimum age of 21 to purchase a firearm for any individual who
is not serving in the Armed Forces (to include reservists, national guard members and Coast Guard
members) of the United States of America• The prohibition of further sales of “assault weapons”• The prohibition of high-capacity magazines• Requiring liability insurance for those who manufacture firearms• Requiring firearms owners to carry personal liability insurance• Requiring firearm owners with minors in the home to demonstrate methods of physicallysecuring those firearms from said minors
This Resolution is to be sent to the following persons upon approval:• Speaker of the House Kevin McCarthy• House Majority Leader Steve Scalise• House Minority Leader Hakeem Jeffries• House Majority Whip Tom Emmer• House Minority Whip Katherine Clark• Senate Majority Leader Chuck Schumer• Senate Minority Leader Mitch McConnell• Senate Majority Whip Richard Durbin• Senate Minority Whip John Thune• President Pro Tempore Patty Murray• Vice President of the United States Kamala Harris• President of the United States Joseph R. Biden,”be adopted at the 192nd General Assembly of the Cumberland Presbyterian Church, be adopted.
RECOMMENDATION 2: That Recommendation 2 from the Report of the Unified
Committee on Theology and Social Concerns, “that approve a template letter for individuals,
churches and/or presbyteries to use in advocating for firearms legislation at the local, county/parish
and/or state level,” be denied.
Given that the committee does not have the resources to draft the template referred to in therecommendation, The committee wants to refer the task of drafting a template letter to the Unified
Committee,
RECOMMENDATION 3: That the task of approving a template letter for individuals,
churches and/or presbyteries to use in advocating for firearms legislation at the local, county/parish
and/or state level be referred to the Unified Committee on Theology and Social Concerns.

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With the understanding that the CPCA representatives on the Unified Committee indicated a generaldesire for these recommendations to be adopted,
RECOMMENDATION 4: That Recommendation 3 from the Report of the Unified
Committee on Theology and Social Concerns, “that with the adoption of the Resolution on Reasonable
Firearms Legislation, the 192nd General Assembly of the Cumberland Presbyterian Church asksthat the 146th General Assembly of the Cumberland Presbyterian Church in America adopt the
aforementioned resolution,” be adopted.
RECOMMENDATION 5: That Recommendation 4 from the Report of the Unified Committeeon Theology and Social Concerns, “that the 192nd General Assembly of the Cumberland Presbyterian
Church and the 146th General Assembly of the Cumberland Presbyterian Church in America createa permanent joint task force on violence. Mindful of budgeting constraints and timeline the Unified
Committee on Theology and Social Concerns will continue to have a dedicated subcommittee on
violence until such time as a joint task force on violence be included as a line item in their respective
budgets. Recognizing the need to assist individuals, congregations, and presbyteries in responding to
gun violence and its aftermath the UCTSC feels that it is important that the denomination provide
resources on safe sanctuaries and to assist with the healing process after gun violence,” be adopted.
Recognizing that violence is an evil that affects every community, and that the church is called tobear witness not only in words but in action to the value of every human life and be emissaries of the Lord’spresence and consolation and advocates for a more safe and just society,
RECOMMENDATION 6: That Recommendation 5 from the Report of the Unified Committeeon Theology and Social Concerns, “that the General Assembly encourage Cumberland Presbyterians
to make use of the Critical Situation Response Plan for Presbyteries and Church (developed by the
Ministry Council) and approved by the Cumberland Presbyterian Church General Assembly in 2020
(Attachment 2). Furthermore, that the General Assembly task the Ministry Council and its Teams
with developing a list of resources specifically addressing counseling for post-event trauma, whether
that be suicide, domestic violence, or other gun-related violence,” be adopted.
Upon receiving clarification from Japanese commissioners that the line reading “On the issue ofU.S. military bases, the imposition of U.S. military bases only on Okinawa is violence by the Japanese
government” is meant to indicate violence by the Japanese government against the people of Okinawa by
unilaterally restricting U.S. military presence in Japan to Okinawa and no other islands in Japan, leaving
the people of Okinawa against their wishes to bear alone and inequitably any risks or costs associated withthe presence of such bases, the committee understands this item to be in harmony with the other examples
included in the text of the communication,
RECOMMENDATION 7: That Recommendation 6 from the Report of the Unified
Committee, “that the 192nd General Assembly affirms the principles stated in this communication/
resolution,” be adopted.
Respectfully submitted,
The Committee on Theology and Social Concerns

REPORT OF THE COMMITTEE ON
MINISTRY COUNCIL(Appendix J)
I. REFERRAL
Referral to this committee was the Report of the Ministry Council.

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II. PERSONS OF COUNSEL
Appearing before this committee were: Mrs. Edith Old, Director of Ministries; Reverend Elinor
Brown, Discipleship Ministry Team Leader; Matthew Gore, Communications Ministry Team Leader;
Reverend Milton Ortiz, Missions Ministry Team Leader; Reverend Pam Phillips-Burk, Pastoral Development
Ministry Team Leader; and Reverend Juan David Correa, Ministry Council Representative.

III. CONSIDERATION OF REFERRAL
A. REPORT OF THE MINISTRY COUNCIL
We commend the Ministry Council for all its hard work and faithfulness to the ministry of the
Cumberland Presbyterian Church. The committee met with the Director of Ministries as well as each
Ministry Team Leader to hear an update from each specific ministry team.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Ministry Council,“that the 192nd General Assembly encourages all churches to participate in celebrating the Christian
Education season (August – September) in their communities and use the theme of “Light the Path!”
utilizing CP resources as a way of beginning a new year of Sunday school and other Christian
Education ministries,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Ministry Council,“that believing that participants will begin to form and continue to nurture a lifetime of relationships,that the 192nd General Assembly encourage all Cumberland Presbyterians to participate in theconnectional nature of our denomination by attending and supporting Children’s Fest (July 15,2023), CPYC (July 2 – 7, 2023), and A Day in the Park (October 10, 2023),” be adopted.
RECOMMENDATION 3: That Recommendation 3 of the Report of the Ministry Council,“that the 192nd General Assemble strongly urges all churches to use Encounter for Sunday schoolclasses or special studies, especially the summer 2023 quarter as it focuses on the Confession of Faithand the Fall 2023 and Summer 2024 quarters as they present perspectives from our CP Churches
outside the U.S.,” be adopted.
RECOMMENDATION 4: That Recommendation 4 of the Report of the Ministry Council,“that to better develop leaders and support churches, the 192nd General Assembly encourages
presbyteries to pray for, be in support of, and seek opportunities to experience the ENGAGE process
in local congregations,” be adopted.
RECOMMENDATION 5: That Recommendation 5 of the Report of the Ministry Council,“that the 192nd General Assembly designate the third Sunday in January as “Call Sunday” in the
Cumberland Presbyterian Church and include it as an annual observation on the denominational
calendar,” be adopted.
This Committee of the Ministry Council for the 192nd General Assembly of the Cumberland
Presbyterian Church would like to publicly acknowledge the ministry of the Reverend Dr. Lynndon L.
Thomas. Lynn is a fourth generation Cumberland Presbyterian minister. He, and his wife Nona, served as
missionaries in Colombia, South America, for eleven years. After that, Lynn accepted the call to be ourdenominational Director of Cross-cultural Ministries. He was the first person to occupy this position thatwas newly created because of Lynn’s help and previous work. This Call lasted thirteen years during which
he traveled approximately one million miles throughout the international boundaries of our denomination
carrying the Gospel to many different people groups. He was also helping to establish Cumberland
Presbyterian Churches, presbyteries, and other various ministries everywhere he went. Then Lynn served
another twelve years as the Global Missions Director for the entire Cumberland Presbyterian Church.
Thanks to Reverend Thomas, Cumberland Presbyterians have missionaries working faithfully on every
inhabited continent in the world.

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We commend Lynn for his thirty-six years of service to the Cumberland Presbyterian Denomination.
Many have counted on him for his vast knowledge of missions which he largely gained while working withand in our Global Church. Lynn has helped to not only expand our mission points around the world, but hehas also been a great ambassador for the various mission efforts of the Church.
RECOMMENDATION 6: We recommend that this General Assembly stand and give honorand gratitude to the Reverend Dr. Lynn Thomas for a job well done. We will offer a prayer of blessing
as he steps into his next call.
Respectfully submitted,
The Ministry Council Committee

REPORT OF THE COMMITTEE ON
HIGHER EDUCATION/CUMBERLAND
YOUTH & FAMILY SERVICES(Appendix K)
I. REFERRALS
Referrals to this committee are as follows: The Report of the Board of Trustees of Memphis
Theological Seminary, The Report of the Board of Trustees of Bethel University, and the Board of Trusteesof the Cumberland Youth & Family Services.

II. PERSONS OF COUNSEL
Appearing before this committee were: Courtney Banatoski, President and CEO Cumberland Youth& Family Services and Brian Martin, Chairman of the Board Cumberland Youth & Family Services, andPete Carter, Board of Trustees Cumberland Youth & Family Services; Dr. Walter Butler, President Bethel
University; Linda Ingram and Chet Dickson, Board of Trustees, Bethel University; Rev. Dr. Jody Hill,
President, Memphis Theological Seminary (MTS); Rev. Kip Rush, Moderator of Board of Trustees, MTS;
Diane Dickson, Board of Trustees, MTS; Rev. Dr. Michael Qualls, Director Cumberland PresbyterianHouse of Studies and Director Program of Alternate Studies, MTS.

III. CONSIDERATION OF REFERRALS
A. THE REPORT OF THE BOARD OF TRUSTEES OF THE CUMBERLAND PRESBYTERIANYOUTH & FAMILY SERVICES
Upon receiving the report and hearing discussion from representatives from Cumberland Youth andFamily Services, the committee commends Brian Martin, Courtney Banatoski, and staff for their continued
work in transforming the lives of some of our most vulnerable children. Their work to enrich the livesof children and families in crisis situations deserves our continued prayers and financial support. Last
year they served one hundred fifteen (115) unduplicated children. The success of the Supervised Living
Program was also noted, offering enrichment services and a safety net for children aging out of the foster
care system who need additional time to complete high school and learn additional life skills.
B. THE REPORT OF THE BOARD OF TRUSTEES OF BETHEL UNIVERSITY
Upon receiving the report and hearing discussion from representatives from Bethel University, thecommittee commends the continued efficient hard work of the University, faculty, and staff as Bethel isseated in the top 10% of the oldest Universities in the nation. New degrees and programs in health sciences,a Master of Arts in Coaching, and a sports management program offer exciting growth opportunities.
Additionally, eleven hundred (1,100) high school students are in dual enrollment, affording the opportunity
to graduate with both a high school diploma and an Associate’s Degree. Homecoming is scheduled for2023

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October 20-21, 2023, and everyone is invited. Construction of the new chapel on campus is scheduled tobe completed by January 2024. The committee commends Dr. Butler’s leadership throughout the years at
Bethel University.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Board of Trustees ofBethel University, “that the General Assembly share Bethel University’s Mission and ask Presbyteries
worldwide to support the university in its prayers, financial offerings and in recommending students,”
be adopted.
C. THE REPORT OF THE BOARD OF TRUSTEES OF MEMPHIS THEOLOGICALSEMINARY
Upon receiving the report and hearing discussion from representatives from Memphis TheologicalSeminary, the committee commends President Rev. Dr. Jody Hill and Rev. Dr. Michael Qualls, Director of
The Cumberland Presbyterian House of Studies and The Program of Alternate Studies for their continued
work and leadership at MTS. Fully synchronous, asynchronous, monthly hybrid, and weekly hybrid classoptions are available, and a complete Masters of Divinity and Masters of Arts in Christian Ministry areavailable entirely online in 2023. PAS Columbia has proven very successful, and the Pulpit & Pew online
faculty lectures provide additional resources to churches, clergy, and lay persons. Of two hundred and one(201) degree-seeking students, twenty-two (22) Cumberland Presbyterian students are currently enrolled,with nineteen (19) in the M.Div. program and three (3) in the doctoral program. The committee was happy
to hear the Board of Trustees at MTS has tabled the idea of exploring a covenant relationship with the
Cumberland Presbyterian Church.
RECOMMENDATION 2: That Recommendation 1 of the Report of the Board of Trusteesof Memphis Theological Seminary, “that the General Assembly express its gratitude to trustee
Reverend Doctor Anne Hames for her faithful service to Memphis Theological Seminary and the
Cumberland Presbyterian Church,” be adopted.
RECOMMENDATION 3: That Recommendation 2 of the Report of the Board of Trusteesof Memphis Theological Seminary, “that we call on all Cumberland Presbyterians to pray that God
will continue to call men and women to the office of ministry, and that they will be well preparedthrough our educational institutions to lead growing and vibrant congregations in the ministry ofJesus Christ to the world,” be adopted.
RECOMMENDATION 4: That the General Assembly express its gratitude to Karen Patten,
longstanding assistant to Rev. Dr. Michael Qualls, for her contribution to The Program of Alternate
Studies at MTS and the Cumberland Presbyterian Church.
RECOMMENDATION 5: That Recommendation 3 of the Report of the Board of Trustees ofMemphis Theological Seminary, “that the third Sunday in August, (August 20, 2023 and August 18,2024) be included in the General Assembly Calendar as Seminary/PAS Sunday, and that the General
Assembly encourage all churches to share information about MTS and PAS and receive a special
offering on that day, or on a more convenient day of the session’s choosing. MTS leadership has
committed to focusing these annual funds on growing the Baird-Buck Endowment for Cumberland
Presbyterian Studies until the Chair in CP Studies is fully funded,” be adopted.
Respectfully submitted,
The Committee on Children’s Home/Higher Education

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Audits2023

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AUDITED FINANCIAL STATEMENTS
THE AGENCIES OF
THE CUMBERLAND PRESBYTERIANCHURCH CENTERDECEMBER 31, 2022

183

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTSDECEMBER 31, 2022
PAGE
Independent Auditor's Report

1-2

Combined Statement of Financial Position

3

Combined Statement of Activities

4

Combined Statement of Functional Expenses

5

Combined Statement of Cash Flows6

Notes to Combined Financial Statements

7 - 24

Supplementary Information
Statement of Financial Position Information
Our United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation, and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement FundEndowment Program

25
26
27
28
29
30
31
32
33
34
35
36

Statement of Activity Information
Our United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation, and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement Fund

37
38
39
40
41
42
43
44
45
46
47

Schedule of Change in Endowments Held in Trust48

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTS (CONTINUED)DECEMBER 31, 2022
PAGE
Supplementary Information - Continued
Statement of Functional Expenses Information
Our United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation, and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement Fund

49
50
51
52
53
54
55
56
57
58
59

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Douglas A. Garner, CPA
J. Donald Short, CPA
Michael T. Odom, CPA, CVA
Randal L. Gregory, CPA
Gary D. Purdy, CPA, CA
Jimmie D. Fouts, CPA (1941-2008)
Don W. Morgan, CPA (1939-2005)

To the General Assembly Corporation
The Agencies of The Cumberland Presbyterian Church Center
Memphis, Tennessee
INDEPENDENT AUDITOR'S REPORTOpinionWe have audited the combined financial statements of The Agencies of The Cumberland Presbyterian
Church Center, which comprise the combined statement of financial position as of December 31, 2022, andthe related combined statements of activities, functional expenses, and cash flows for the year then ended,and the related notes to the financial statements.
In our opinion, the accompanying combined financial statements referred to above present fairly, in allmaterial respects, the financial position of The Agencies of The Cumberland Presbyterian Church Center asof December 31, 2022, and the changes in their net assets and their cash flows for the year then ended inaccordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for
the Audit of the Financial Statements section of our report. We are required to be independent of The
Agencies of The Cumberland Presbyterian Church Center and to meet our other ethical responsibilities inaccordance with the relevant ethical requirements relating to our audit. We believe that the evidence wehave obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the combined financial statements inaccordance with accounting principles generally accepted in the United States of America and for thedesign, implementation, and maintenance of internal control relevant to the preparation and fair presentationof combined financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the combined financial statements, management is required to evaluate whether there areconditions or events, considered in the aggregate, that raise substantial doubt about The Agencies of The
Cumberland Presbyterian Church Center’s ability to continue as a going concern within one year after thedate that the financial statements are available to be issued.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the combined financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s reportthat includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion,forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements,
including omissions, are considered material if there is a substantial likelihood that, individually or in theaggregate, they would influence the judgment made by a reasonable user based on the financial statements.

1715 Aaron Brenner Drive, Suite 700, Memphis, TN 38120 v. 901.761.2110 f. 901.761.2149 cpa@foutsandmorgan.com www.foutsandmorgan.com
Fouts & Morgan is an independently owned and operated member firm of CPAmerica, Inc., one of the largest associations of CPA firms in the United States

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In performing an audit in accordance with generally accepted auditing standards, we:xExercise professional judgment and maintain professional skepticism throughout the audit.

x

Identify and assess the risks of material misstatement of the combined financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks. Suchprocedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the combined financial statements.

x

Obtain an understanding of internal control relevant to the audit in order to design audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of The Agencies of The Cumberland Presbyterian Church Center's internal control.
Accordingly, no such opinion is expressed.

x

Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
combined financial statements.

x

Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, thatraise substantial doubt about The Agencies of The Cumberland Presbyterian Church Center’s ability
to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit, significant audit findings, and certain internal control related mattersthat we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the combined financial statements as awhole. The additional information as noted in the table of contents is presented for purposes of additional
analysis and is not a required part of the combined financial statements. Such information is the
responsibility of management and was derived from and relates directly to the underlying accounting andother records used to prepare the combined financial statements. The information has been subjected to theauditing procedures applied in the audit of the combined financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting andother records used to prepare the combined financial statements or to the combined financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in
the United States of America. In our opinion, the information is fairly stated in all material respects in relation
to the combined financial statements as a whole.

FOUTS & MORGAN
Certified Public Accountants
Memphis, Tennessee
May 31, 2023

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FINANCIAL POSITIONDECEMBER 31, 2022
ASSETSCash
Due from other agencies, boards, and divisions
Accounts receivable
Interest and dividends receivable, net of allowance for uncollectible interest
Securities and investments
Cash equivalents
Mortgage backed securities
Bond mutual funds
Equity mutual funds
Real estate investment trusts
Private investment entities
Real estate
Other assets
Loans receivable, net of allowance for loan losses
Buildings and land
Furniture and equipment
Less: Accumulated depreciation$$

4,617,090
22,718,967
1,304,689
3,287,356
6,292,393
84,197,974
90,573

Total Assets

476,701
6,269,874
107,336
122,682

122,509,042
29,2974,820,967
2,760,412
156,745(1,136,087)$

136,116,969$

145,868
10,658
6,525,046
42,84842,176,929
30,684,691
4,846,598
20,517,589(30,684,691)

LIABILITIES AND NET ASSETS
Liabilities
Accounts payable
Unearned subscriptions
Due to other agencies, boards, and divisions
Funds held in trust for others
Endowments held in trust for external agencies
Endowments held in trust for internal agencies
Notes payable to individual investors
Depository accounts held for church organizations
Less: Net endowments held in trust for internal agencies
Total liabilities

74,265,536

Net Assets
Without donor restrictions
Undesignated
Designated
Invested in buildings, land, and equipment
Net assets without donor restrictions$

1,677,040
13,046,326
1,781,070
16,504,436

With donor restrictions
Perpetual in nature
Purpose restrictions
Net assets with donor restrictions

12,612,772
6,749,293
19,362,065

Net assets available for retirement benefits

25,984,932

Total net assets

61,851,433

Total Liabilities and Net Assets$

See accompanying notes.

3

136,116,969

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31, 2022

Without Donor
Restrictions
Rev enues, gains, and other support
Contributions and gifts
Insurance program premium revenue
Endowment earnings (losses)
Interest and dividend income
Management service fees Registration
fees
Sales and subscription income
Net realized and unrealized gain (loss)
on investments
Other income
Participant retirement plan contributions
Net assets released from restrictions
Total revenues, gains, andother support$

4,471,935
1,467,344(767,323)
624,032
69,9182,432
157,214Net Assets
Available for
Retirement
Benefits

With Donor
Restrictions$

921,864
101,783
52,738-$

Totals95,957(12,178)-$

5,393,799
1,467,344(665,540)
772,727
57,7402,432
157,214(7,764,288)
12,823
1,566,499(2,085,491)(1,566,499)(3,400,269)
680,535-(13,250,048)
12,823
680,535-(159,414)(2,575,605)(2,635,955)(5,370,974)

495,993
741,9315,552,712
397,763
193,627--495,993
741,9315,552,712
397,763
193,627

361,193
37,512
1,499,864
100,143
94,638--1,810,695

361,193
37,512
1,499,864
100,143
94,6381,810,695

Total expenses

9,475,376-

1,810,695

11,286,071

Change in net assets(9,634,790)(2,575,605)(4,446,650)(16,657,045)

Net assets at beginning of y ear

26,139,226

21,937,670

30,431,582

78,508,478

Expenses
Our United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation,
and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement FundNet assets at end of year$$

16,504,436

See accompany ing notes .

4

19,362,065$

25,984,932$

61,851,433

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2022

Audit fees
Archival acquisitions
Archival equipment
Bank fees
Birthplace shrine
Computer
Conferences and events
Consulting fees
Contract labor
Depreciation
Distribution to other agencies, boards,
and divisions of The Cumberland
Presbyterian Church
Distribution to Shared Service(OUO Committee)
Dues and subscriptions
Employee benefits
Equipment maintenance
Financial assistance payments
Grants madeHonorariums
Health insurance premiums
Insurance
Legal fees
Miscellaneous
Missionary support
Occupancy
OfficePayroll taxes
Postage and shipping
Printing and publications
Program management fees
Property tax
Purchases for resale
Retirement for Center employees
Retirement plan participant withdrawals
Salaries
Stewardship materials and events
Supplies
Telephone
Training
TravelTotal functional expenses$$

ProgramManagement

Servicesand GeneralFundraising$$

34,473
7,718
12,84428,657
101,732
21,20021,474-34,924
13,921
1,869
62,50365,289Total-$

34,92434,473
7,718
13,921
12,84430,526
101,732
83,703
21,47465,289437,5253,936-

441,461

4,003
2,416
100,1433,940,540
362
1,499,864
47,3701,700
25,785
236,700
1,278
43,823
170,840
69,43920,8391,744,884
251
18,3762,216
4,550
199,212353,900
24,534
14,2285,322
72,55076,9373,947
50,0081,301
1,915
76,8391,510,866
4,846
14,178-92,044-

92,0444,003
353,900
26,950100,1433,940,540
362
1,499,864
61,598
7,022
98,335
236,700
76,937
5,225
50,00845,124
170,840
69,4391,915
20,83976,8391,744,884
1,510,866
251
23,222
16,3944,550
199,2128,800,214

See accompanying notes.

5$2,393,813$

92,044$

11,286,071

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF CASH FLOWSFOR THE YEAR ENDED DECEMBER 31, 2022
Cash flows from operating activities
Cash received from:Contributions and gifts
Insurance program premium revenue
Interest from loans
Earnings (losses) from investments
Participant retirement plan contributions
Miscellaneous income
Cash paid f or:
Employee wages and benefits
Ministries, programs, and grants
Health insurance premiums
Retirement plan participant withdrawals
Management and general expenses
Other agencies$

5,341,733
1,467,344
900,209(787,538)
680,535
245,611(2,013,087)(4,277,383)(1,499,864)(1,744,884)(1,128,325)(506,922)

Net cash used in operating activ ities(3,322,571)

Cash flows from investing activities
Proceeds f rom sale of inv estments:
Endowment Program
Retirement FundInv estment Loan Program
Purchases of investments:
Endowment Program
Retirement FundInv estment Loan Program
Loan principal payments received

15,329,570
7,316,972
16,590,591(12,404,367)(6,265,268)(16,458,980)
279,532

Net cash provided by investing activities

4,388,050

Cash flows from financing activities
Proceeds from issuance of notes pay able to individual investors
Repayments of notes payable to individual investors
Deposits into depository accounts held f or church organizations and related entities
Disbursements from depository accounts held f or church organizations
and related entities

732,141(1,209,565)
5,624,659(6,361,302)

Net cash used in financing activities(1,214,067)

Net decrease in cash

(148,588)

Cash at the beginning of the year

625,289

Cash at the end of the year$

See accompany ing notes.

6

476,701

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERNOTES TO COMBINED FINANCIAL STATEMENTS
DECEMBER 31, 2022
Note A - Nature of Activities and Significant Accounting Policies
Nature of Activities - By the covenant of Abraham and his descendants according to faith, God has
established the church in the world through His Son Jesus Christ. This household of faith, the universal
church, consists of all those persons in every nation and every age who confess Jesus Christ as Lord andSavior and who respond to His call for discipleship. The church in the world never exists for herself alone,
but to glorify God and work for reconciliation through Christ. Christ claims the church and gives her the
Word and Sacraments in order to bring God's grace and judgment to persons.
The General Assembly is the highest judicatory of this church and represents in one body all the particularchurches thereof. It bears the title of the General Assembly of The Cumberland Presbyterian Church andconstitutes the bond of union, peace, correspondence, and mutual confidence among all its churches andjudicatories. The Agencies of The Cumberland Presbyterian Church Center (the "Center") have been
established by the General Assembly, and in 2000 it caused the Cumberland Presbyterian Church General
Assembly Corporation to be formed. The Agencies consist of the following entities:
Cumberland Presbyterian Church General Assembly Corporation
Ministry Council of the Cumberland Presbyterian Church, Inc.
Board of Stewardship, Foundation, and Benefits of the Cumberland Presbyterian Church, Inc.
The Cumberland Presbyterian Church Investment Loan Program, Inc. (a subsidiary corporation of
the Board of Stewardship, Foundation, and Benefits of the Cumberland Presbyterian Church, Inc.)
Historical Foundation of the Cumberland Presbyterian Church and the Cumberland Presbyterian
Church in America
Cumberland Presbyterian Retirement Plan Number Two
Cash - For purposes of the combined statement of cash flows, all highly liquid investments with a maturity of
three months or less are considered to be cash equivalents. However, cash reported as securities andinvestments by the Endowment Program, Investment Loan Program, and Retirement Fund is consideredinvestments for purposes of the statement of cash flows.
Promises to Give - Unconditional promises to give are recognized as revenue or gains in the period
received and as assets or decreases of liabilities depending on the form of the benefits received.
Conditional promises to give are recognized when the conditions on which they depend are substantiallymet. The Center has no promises to give at December 31, 2022.
Securities and Investments - Investments are stated at fair value. Investments in private investment
entities are valued based on the Center's proportional share of the net asset valuations reported by thegeneral partners of the underlying entities. The reported values of all other investments (with the exceptionof notes receivable) are measured by quoted prices in active markets. Realized and unrealized gains andlosses are reflected in the combined statement of activities.

7

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THE CUMBERLAND PRESBYTERIAN CHURCH193

NOTES CONTINUED
Note A - Nature of Activities and Significant Accounting Policies - Continued
Securities and Investments - Continued
The Center's investments include securities in various companies within various markets. Investment
securities are exposed to several risks, such as interest rate, market, and credit risks. Due to the risks
associated with certain investment securities, it is at least reasonably possible that changes in the valuesof investment securities will occur in the near term and those changes could materially affect the amounts
reported in the Center's combined financial statements.
Fair Value Measurements - Fair value under accounting principles generally accepted in the UnitedStates of America is defined as the price that would be received to sell an asset or paid to transfer aliability in an orderly transaction between market participants at the measurement date. Generally
accepted accounting principles establishes a three-tier fair value hierarchy that prioritizes the inputs used
to measure fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices
available in active markets for identical assets or liabilities; Level 2, defined as pricing inputs other thanquoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as
unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its
own assessment about the assumptions the market participants would use in pricing an asset or liability.
Loans Receivable and Allowance for Losses - Loans receivable is stated at unpaid principal balances,less an allowance for loan losses. Inter-agency loans are shown as due to/from other agencies, boards,
and divisions.
The accrual of interest on loans is discontinued at the time a loan is 90 days delinquent unless the credit
is well secured and in process of collection. Past due status is based on contractual terms of the loan. In
all cases, loans are placed on nonaccrual or charged-off at an earlier date if management believes, after
considering economic conditions, business conditions, and collection efforts, that collection of principal orinterest is considered doubtful.
All interest accrued, but not collected, for loans that are placed on nonaccrual or charged-off, is reversed
against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery
method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal
and interest amounts contractually due are brought current and future payments are reasonably assured.
A loan is considered impaired when, based on current information and events, it is probable that acreditor will be unable to collect the scheduled payments of principal or interest when due according to
the contractual terms of the loan agreement. Factors considered by management in determining
impairment include payment status, collateral value, and the probability of collecting scheduled principal
and interest payments when due. Loans that experience insignificant payment delays and payment
shortfalls generally are not classified as impaired. Management determines the significance of payment
delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances
surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, theborrower's prior payment record, and the amount of the shortfall in relation to the principal and interest
owed.

8

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NOTES CONTINUED
Note A - Nature of Activities and Significant Accounting Policies - Continued
Loans Receivable and Allowance for Losses - Continued
The allowance for loans receivable is maintained at a level which, in management's judgment, isadequate to absorb credit losses inherent in the loans receivable portfolio. The amount of the allowance isbased on management's evaluation of the collectability of the portfolio, including the nature of theportfolio, credit concentrations, trends in historical loss experience, economic conditions, and other risks
inherent in the portfolio. Although management uses available information to recognize losses on notes
receivable, because of uncertainties associated with the various local economic conditions of theborrowers and collateral values, it is reasonably possible that a material change could occur in theallowance for notes receivable in the near term. However, the amount of the change that is reasonably
possible cannot be estimated. When considered necessary, the allowance is increased by a charge toexpense and reduced by actual charge-offs, net of recoveries.
Property and Equipment - The Center capitalizes the cost of real estate and improvements andcomputer equipment and software. Purchases of other equipment are not capitalized, but expensed whenpurchased; therefore, no depreciation expense has been recorded for these items. The difference
between the cost of equipment expensed and depreciation expense that would be recorded is immaterial.
In 2008, the Center purchased land and two incomplete office buildings. The cost of these plus theconstruction costs necessary to complete the Center are being depreciated over an estimated useful lifeof 39 years. The computer equipment owned by the Center was assigned an estimated useful life of 4
years and is now fully depreciated.
Donated property and equipment are recorded at fair market value at the date of donation. Suchdonations are reported as unrestricted support unless the donor has restricted the donated asset to a
specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cashthat must be used to acquire property and equipment are reported as restricted support. Absent donor
stipulations regarding how long those donated assets must be maintained, the Center reports expirationsof donor restrictions when the donated or acquired assets are placed in service as instructed by thedonor. The Center reclassifies these amounts from net assets with donor restrictions to net assets
without donor restrictions at that time. No equipment was donated to the Center during the year ended
December 31, 2022.
Net Assets - Net assets, revenues and support, gains, and losses are classified based on the existenceor absence of donor-imposed restrictions. Accordingly, net assets and changes therein are classified andreported as follows:
Net Assets Without Donor Restrictions - Net assets available for use in general operations and not
subject to donor restrictions. This category also includes amounts which the General Assembly
Corporation has designated and set aside for certain ministries, programs, and other purposes.
Net Assets With Donor Restrictions - Net assets subject to donor-imposed restrictions. Some donorimposed restrictions are temporary in nature, such as those that will be met by the passage of time orother purposes specified by the donor. Other donor-imposed restrictions are perpetual in nature,
where the donor stipulates that resources be maintained in perpetuity. Donor-imposed restrictions are
released when a restriction expires, that is, when the stipulated time has elapsed, when the stipulated
purpose for which the resource was restricted has been fulfilled, or both.
Net Assets Available for Retirement Benefits - Net assets held in trust for beneficiaries of the
Cumberland Presbyterian Church Retirement Plan.
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THE CUMBERLAND PRESBYTERIAN CHURCH195

NOTES CONTINUED
Note A - Nature of Activities and Significant Accounting Policies - Continued
Revenue Recognition - The Center follows Financial Accounting Standards Board (FASB) AccountingStandards Update (ASU) 2014-09, Revenue from Contracts with Customers and FASB ASU 2018-08,
Not-For-Profit Entities Clarifying the Scope and the Accounting Guidance for Contributions Received andContributions Made.
Contributions - Gifts of cash and other assets received are reported as revenue increasing net assets
without donor restrictions if donors do not specify purposes for which or years in which the gifts must be
used. Gifts received with a donor stipulation that limits their use are reported as revenue increasing net
assets with donor restrictions. These contributions may be restricted to be perpetual in nature, as in thecase of endowments, or carry a time or purpose restriction. When a donor-stipulated time restriction ends
or purpose restriction is accomplished, net assets with donor restrictions are reclassified to net assets
without donor restrictions and reported in the statement of activities as net assets released fromrestrictions.
Donated Services - No amounts have been reflected in the statements for donated services because
they did not meet the criteria for recognition under Financial Accounting Standards Board AccountingStandards Codification (ASC) 958-605-25.
Use of Estimates - The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial
statements, and the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from these estimates.
The Cumberland Presbyterian Church Investment Loan Program, Inc.'s (the "Program") notes receivableconsist of loans made to congregations, governing bodies, church organizations, and other qualifying
related entities. The ability of each borrower to repay its loan generally depends upon the contributions
received from its members. The number of members of each congregation and its revenue is likely tofluctuate.
The Program must rely on the borrowers or guarantors continued financial viability for repayment ofloans. If a borrower or guarantor experiences a decrease in contributions or revenues, payments on thatloan may be adversely affected. Even though the loans are collateralized by real estate, realization of theappraised value upon default is not assured and is dependent upon the local economic conditions of theborrower. Therefore, the determination of the adequacy of the allowance for notes receivable losses isbased on estimates that are particularly susceptible to significant changes in the economic environment
and market conditions for the geographic areas where the borrowers are located. While management
uses available information to recognize losses on notes receivable, further reductions in the carrying
amounts of notes receivable may be necessary based on changes in the economic conditions for thegeographic area of the borrowers. It is, therefore, reasonably possible that the estimated losses on notes
receivable may change materially in the near term. However, the amount of the change that is reasonably
possible cannot be estimated.
Income Tax Status - The Center is a not-for-profit organization exempt from federal income taxes underInternal Revenue Code (IRC) Section 501(c)(3); thus, no provision for federal income taxes has beenmade. The Center has a defined contribution retirement plan which is qualified under Internal Revenue
Code Section 403(b); thus, no provision for income taxes has been included in the Plan's financial
statements.
10

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MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note A - Nature of Activities and Significant Accounting Policies - Continued
Leases - In February 2016, FASB issued ASU No. 2016-02, Leases (Topic 842). FASB ASC 842
supersedes the lease requirements in FASB ASC 840. Under FASB ASC 842, lessees are required torecognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures.
The Center adopted FASB ASC 842, with a date of initial application of January 1, 2022, by applying themodified retrospective transition approach and using the additional (and optional) transition method
provided by ASU No. 2018-11, Leases (Topic 842): Targeted Improvements. The Center did not restateprior comparative periods as presented under FASB ASC 840 and instead evaluated whether acumulative effect adjustment to retained earnings as of January 1, 2022, was necessary for the
cumulative impact of adoption of FASB ASC 842. No cumulative effect adjustment to retained earnings asof January 1, 2022, was necessary. FASB ASC 842 did not have a significant effect on the results ofoperations or cash flows for the year ended December 31, 2022.
As a part of the transition, the Center elected to apply the following practical expedients:
Package of practical expedients:a) Election not to reassess whether any expired or existing contracts are or contain leasesb) Election not to reassess the lease classification for any expired or existing leasesc) Election not to reassess initial direct costs on any existing leases
Other practical expedients:a) Election whereby the lease and non-lease components will not be separated for leases of office space,warehouses, and vehicles.
b) Election not to record ROU (right-of-use) assets and corresponding lease liabilities for short-termleases with a lease term of 12 months or less, but greater than 1 month. Leases of 1 month or less are
not included in short-term lease costs.
The Center accounts for leases in accordance with FASB ASC 842. The Center determines if anarrangement is a lease, or contains a lease, at inception of a contract and when terms of an existing
contract are changed. The Center determines if an arrangement conveys the right to use an identified
asset and whether the Center obtains substantially all of the economic benefits from and has the ability todirect the use of the asset. The Center recognizes a lease liability and ROU asset at the commencement
date of the lease.
Accounting policy election for short-term leases. The Center has elected for all underlying classes ofassets, to not recognize ROU assets and lease liabilities for short-term leases that have a lease term of
12 months or less, but greater than 1 month at lease commencement, and do not include an option topurchase the underlying asset that the Center is reasonably certain to exercise. The Center recognizes
lease cost associated with its short-term leases on a straight-line basis over the lease term.
Note B - Concentrations of Credit Risk Arising from Cash Deposits in Excess of Insured Limits
The Center maintains its cash balances in a financial institution located in Memphis, Tennessee. Thebalances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 as ofDecember 31, 2022. At various times throughout the year, there were balances that exceeded these
FDIC limits. Cash and cash equivalents classified as securities and investments are items held in equities
backed by the federal government. These equities, while backed by the Federal Government, are notinsured by the FDIC. At December 31, 2022, a total of $80,054 exceeded the FDIC limits.
11

2023

THE CUMBERLAND PRESBYTERIAN CHURCH197

NOTES CONTINUED
Note C - Retirement Plan
General - The Cumberland Presbyterian Church Retirement Plan Number Two (the “Plan”) is available tocertain employees of the Church and its agencies. All agencies, boards, and divisions match each
employee's contribution up to five percent of the employee's salary. The total retirement contribution
expense for The Agencies of The Cumberland Presbyterian Church Center for 2022 was $76,839.
The Plan obtained its latest determination letter on January 31, 1972, in which the Internal Revenue
Service stated that the Plan, as then designed, was in compliance with the applicable requirements of theInternal Revenue Code. The Plan has been amended since receiving the determination letter. However,the Plan administrator and the Plan's tax counsel believe that the plan is currently designed and being
operated in compliance with the applicable requirements of the Internal Revenue Code. The Plan is a"church plan" and is, therefore, not subject to ERISA.
Eligibility - Employees who are 18 years of age are immediately eligible to participate in the Plan.
Vesting - Participants are immediately 100% vested in their accounts.
Investments - The Plan's investments are held by a bank-administered trust fund. The trust is thefunding vehicle for the Plan, and all contributions are made to the trust. The cost and market value of thePlan's investments at December 31, 2022, are as follows:

Total

$

Cost
12,812,546$

MarketValue
25,984,932

Note D - Endowment Program
The Endowment Program includes assets of The Agencies of The Cumberland Presbyterian Church
Center and the assets of other agencies, boards, and divisions. The Program includes The Agencies'
donor-restricted endowments and funds designated by the General Assembly Corporation as
endowments. Funds representing amounts held in trust for external agencies affiliated with the
Cumberland Presbyterian Church are reported as liabilities on the statement of financial position. Income
from donor-restricted endowments is restricted for specific purposes, with the exception of the amounts
available for general use. Neither donor-restricted endowment funds nor amounts held in trust areavailable for general expenditure.
The Program's investments, other than notes receivable, real estate, and certificates of deposit, are heldby a bank-administered trust fund. The cost and market value of the Program's investments held in trustat December 31, 2022, are as follows:
Market
Value
Cost
Total
$
36,355,265
71,968,948
$

12

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MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note D - Endowment Program - Continued
The Center has interpreted the Uniform Prudent Management of Institutional Funds Act (UPMIFA) as
requiring a portion of a donor-restricted endowment be classified as net assets with restrictions that areperpetual in nature. The amount of the endowment that must be retained in perpetuity is in accordancewith explicit donor stipulations as outlined in their respective trust agreements. Accumulation of net
investment earnings are reported as net assets with restrictions that are subject to purpose or time
restrictions or as net assets without restrictions, depending on further stipulation made by the donor in thetrust agreement.
The primary objective of these endowments is to provide a balance between capital appreciation,
preservation of capital, and current income. This is a long-term goal designed to maximize returns without
undue risk. The Board of Stewardship has set distribution rates with certain beneficiaries of theEndowment Program.
Unless otherwise stated in the donor agreement, the Board of Stewardship shall select the investment
portfolio where the endowments will be invested as described in the Investment Policy of the Center. The
Investment Policy of the Center outlines the asset allocations, permissible investments, and objectives ofthe portfolios.
Endowment net asset composition by category as of December 31, 2022:

Available for general use

Without Donor
Restrictions$
696,980

Board-designated endowment
funds
Donor-restricted endowment funds
Original donor-restricted gift
amount and amounts
required to be maintainedin perpetuity by donor
Accumulated investment
gains$With Donor
Restrictions
$

-

$

Total
696,980

13,157,653-

13,157,653-

12,275,105

12,275,105

13,854,633

13$

4,554,953
16,830,058$

4,554,953
30,684,691

2023

THE CUMBERLAND PRESBYTERIAN CHURCH199

NOTES CONTINUED
Note D - Endowment Program - Continued
Changes in endowment net assets for the year ended December 31, 2022:

Without Donor
Restrictions
Endowment net assets,
beginning of year
Investment return, net
Contributions
Appropriation of endowment assets
pursuant to spending policy
Distribution from board-designatedendowment pursuant to policy
Endowment net assets,
end of year$$

With Donor
Restrictions

16,383,711(1,726,146)
35,026$

Total

19,566,718(2,175,106)
135,426$

35,950,429(3,901,252)
170,452-(696,980)(696,980)(837,958)-(837,958)

13,854,633$

16,830,058$

30,684,691

Endowment assets with donor restrictions are subject to appropriation and expenditure for the following
specified purposes:

General work of Board of Stewardship
Aid for clergy
Missions
Communications
Christian education
Clergy support
General Assembly operations
Promote Church heritage
Available for general use for all programs

$

$

14

2,191,434
3,437,444
5,222,688
114,939
1,149,667
285,926
21,231
1,673,576
2,733,153
16,830,058

200

MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note D - Endowment Program - Continued
The General Assembly Corporation has designated a portion of the funds maintained by the Endowment
program for specific uses as of December 31, 2022. These amounts are included in net assets without
donor restrictions and are designated for the following purposes:

Health insurance
Retirement fund
General work of Board of Stewardship
Aid for clergy
Church loans
Church development
Leadership development
Missions
Christian education
Clergy support
General Assembly operations
Promote Church heritage
Other programs$$

1,756,793
128,955
82,41758,7201,516,285
185,029
131,204
7,620,961
1,027,711
49,185
430,305
51,193
118,895
13,157,653

Note E - Net Assets with Donor Restrictions
Certain agencies have received funds which have been restricted by the donors for specific purposes,
which are in addition to net assets maintained within the Endowment Program. These funds aremonitored by the Ministry Council and Historical Foundation to ensure they are expended in accordancewith the donor restrictions. The specific purposes are as follows:

Perpetual in
NatureSmall church loan program
Missions
Christian education
Clergy support
Communications$

509,998
509,998
12,102,774$

1,518,529
372,050
103,122
28,3082,022,009
4,727,284$

12,612,772$

6,749,293

Donor-restricted endowments
Net assets with donor restrictions

15

PurposeRestrictions

2023

THE CUMBERLAND PRESBYTERIAN CHURCH201

NOTES CONTINUED
Note F - Investment Loan Program
Nature of Activities - On March 19, 1999, the State of Tennessee approved the charter for the
Cumberland Presbyterian Church Investment Loan Program, Inc., a subsidiary corporation of the Boardof Stewardship, Foundation, and Benefits of the Cumberland Presbyterian Church, Inc. The Program isdesigned to allow participants to help provide the loans needed to finance the growth of Cumberland
Presbyterian congregations in the 21st century.
1. It provides building loans secured by first mortgages to congregations, presbyteries, and church
agencies.
2. It allows congregations, presbyteries, church agencies, and individual members of the Cumberland
Presbyterian Church to invest their funds in interest-bearing accounts from which withdrawals can bemade "on demand."3. All participants have the opportunity to invest funds for specific terms (such as three years or five
years) in order to receive a higher rate of interest. A prospectus outlines the added investment
options offered.
Securities and Investments - The cost and market values of Investment Loan Program investments at
December 31, 2022, are as follows:

Total

$

Cost
29,962,117$

MarketValue
22,718,967

Notes Payable to Individual Investors - Notes payable to individual investors are made through ageneral offering in the states of Kentucky, New Mexico, Tennessee, and Texas to eligible individual
investors and must be purchased in minimum face amounts of $500. All notes payable to individual
investors shown in these financial statements are Adjustable Rate Ready Access Notes. Adjustable Rate
Ready Access Notes are payable on demand and pay an adjustable interest rate that may be adjusted
each month. Additions of principal may be made to Adjustable Rate Ready Access Notes at any time.
Withdrawals from Adjustable Rate Ready Access Notes may be made at any time and are payable upon
written request of the investor; however, the Program reserves the right to require the investor to provide
up to thirty (30) days written notice of any intended withdrawal before such withdrawal is made. Bothadditions to and withdrawals from Adjustable Rate Ready Access Notes must be made in minimum
amounts of $250. The Program may review certain factors, such as investment gap analysis, loan
demand, cash flow needs, and the current policy of the Federal Reserve, before establishing eachmonth's rate of interest.
The notes are non-negotiable and may be assigned only upon the Program's written consent. The notes
are unsecured and of equal priority with all other current indebtedness of the Program.

16

202

MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note F - Investment Loan Program - Continued
Depository Accounts Held for Church Organizations - The Cumberland Presbyterian Church
Investment Loan Program, Inc. accepts depository accounts in which church organizations may place
funds with the Program, in minimum amounts of $500. All depository accounts shown in these financial
statements are Adjustable Rate Ready Access accounts. Like the Program's notes, depository accounts
are general obligations of the Program, are unsecured and not insured, and are of equal priority with allother current indebtedness of the Program, including notes. The interest rate on the depository accounts
is adjusted pursuant to the policies of the Cumberland Presbyterian Church Investment Loan Program,Inc. as they may be adopted from time to time by its Board of Directors. The Cumberland Presbyterian
Church Investment Loan Program, Inc. may terminate any depository account upon sixty (60) days written
notice to the church organization.
Loans Receivable - Amounts that have been loaned are included on the combined statement of financial
position as loans receivable. There are thirteen loans outstanding at December 31, 2022.
Loans receivable are collectible primarily through monthly payments based on up to a twenty-five-year
amortization period. Interest rates, as determined by the board, are based on the Prime Interest Rate asreported in the Wall Street Journal plus 1.5% per annum. On loans originated for $500,000 or less, theinterest rate will be adjusted triennially. On loans originated for more than $500,000, the interest rate will
be adjusted annually for the term of the loan.
The composition of loans receivable is as follows:
Loans receivable (secured by real estate)
Less: allowance for loan losses$$

4,292,657(750,000)
3,542,657

A summary of changes in the allowance for loan losses is as follows:
Balance at beginning of year
Addition to provision
Loans charged off
Balance at end of year$$

750,000
750,000

Estimated receipts of principal payments for the five years subsequent to 2022 are:Year ending
December 31,

Amount

2023
2024
2025
2026
2027
Thereafter

$

$

17

275,119284,309294,797
304,523
315,934
2,817,975
4,292,657

2023

THE CUMBERLAND PRESBYTERIAN CHURCH203

NOTES CONTINUED
Note G - Funds Held in Trust for Others
The General Assembly Corporation is responsible for funds held in trust for certain committees andcommissions. These funds are shown as liabilities in the combined statement of financial position of theGeneral Assembly Corporation. Activity in these funds for the year ended December 31, 2022 is asfollows:

Balance at beginning of year
Our United Outreach
Disbursements
Balance at end of year

Nominating
Committee$
12,8873,930$
16,817

Committee
on Judiciary$
3,396
12,896(13,117)$
3,175

Balance at beginning of year
Our United Outreach
Disbursements
Balance at end of year

Committee on
Theology andSocial Concerns$
15,268
4,606(5,125)$
14,749Commission
on Chaplains$
8,511
13,119(13,523)$
8,107

Note H - Insurance Program
The Cumberland Presbyterian Group Health and Life Insurance Program is a fully insured, experiencerated plan with a policy year ending on the last day of February. Any excess of premium over medical
claims and other Program expenses is retained by the insurer; excess losses are not carried forward as acharge against the experience for subsequent policy years but are absorbed by the insurer. The Programis the responsibility of the Board of Stewardship, Foundation, and Benefits.
The Program has one Investment Loan Program account and one account in the Endowment Program.
Both are used as a stabilization reserve to provide some protection against unexpected medical claims
volatility. The balance at December 31, 2022 of the Investment Loan Program account is $96,615. Thebalance at December 31, 2022 of the Endowment Program account is $1,689,287.
Note I - Real Estate
Real estate assets of both the Ministry Council and the Historical Foundation are held for investment andare, therefore, not depreciated. These assets amounted to the following at December 31, 2022:

Property Location
San Francisco, California
Birthplace Shrine Chapel,
Dickson County, Tennessee
McAdow Home,
Dickson County, Tennessee
Total

$

Ministry
Council
51,818

HistoricalFoundation
$
-

-

$

51,81818$

21,500$17,25538,755

Total
51,81821,500$17,25590,573

204

MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note J - Combined Statement of Activities Expenses
The total expenses of various Agencies are included in the Combined Statement of Activities as follows:
Expense Description

Agencies

Our United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation, and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement FundOur United Outreach
General Assembly Corporation
Ministry Council
Shared Services
Historical Foundation
Board of Stewardship, Foundation, and Benefits
Small Church Loan Program
Insurance Program
Ministerial Aid
Investment Loan Program
Retirement Fund

Shared Services costs consist of building, maintenance, computer, and accounting services and are
funded by Our United Outreach appropriations.
Inter-agency revenue and expense items for Our United Outreach have been eliminated on the combined
statements of activities and functional expenses.
All assets of the Endowment Program are held in trust for external and internal agencies. The Program
does not report net assets, and expenditures made from the Program are presented with changes in
assets held in trust. Therefore, no statement of functional expenses information will be presented for the
Program.
Note K - Securities and Investments
Securities and investments at December 31, 2022 are as follows:
Ministry
Council
Cash equivalents
Mortgage backed securities
Bond mutual funds
Equity mutual funds
Real estate investment trusts
Private investment entities
Real estate$$

51,81851,818

HistoricalFoundation$$

38,75538,755Investment
Loan Program$
1,759,029
22,718,967$
24,477,996

Retirement
Fund$1,816,679
1,304,689
1,122,046
21,728,111$
25,971,525

Endowment
Program$
1,041,382
3,287,356
5,170,347
62,469,863$
71,968,948

$

$

Total
4,617,090
22,718,967
1,304,689
3,287,356
6,292,393
84,197,974
90,573
122,509,042

Note L - Fair Value Measurements
Prices for closed-end bond funds and equity mutual funds are readily available in the active markets inwhich those securities are traded, and the resulting fair values are categorized as level 1.
Prices for mortgage-backed securities, bond mutual funds, and real estate investment trusts are
determined on a recurring basis based upon inputs that are readily available in public markets or can bederived from information available in publicly quoted markets and are categorized as level 2.
192023

THE CUMBERLAND PRESBYTERIAN CHURCH205

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
Prices for private investment entities are unobservable and significant to the fair value measurement andare categorized as level 3.
Fair values of assets measured on a recurring basis at December 31, 2022 are as follows:

Fair Value Measurements at Reporting Date Using

Mortgage-backed securities
Bond mutual funds
Equity mutual funds
Real estate investment trusts
Private investment entities
Total

Fair Value$ 22,718,967
1,304,689
3,287,356
6,292,393
84,197,974$ 117,801,379

Quoted Prices
In Active
Market for
Identical Assets(Level 1)$
3,287,356$ 3,287,356

Significant
Other
Observable
Inputs(Level 2)$ 22,718,967
1,304,689
6,292,393$ 30,316,049

Significant
Unobservable
Inputs(Level 3)$
84,197,974$ 84,197,974

The private investment entities measured at fair value using the net asset value per share (or its
equivalent) practical expedient have not been categorized in the fair value hierarchy in accordance withthe requirements of ASC 820-10-35-54B. The fair value of the private investment entities presented inthis table is intended to permit reconciliation to the amounts presented in the combined statements offinancial condition.
Because of the number and complexity of the calculations necessary, management does not believe it ispracticable to estimate fair value of loans receivable, net of allowance for loan losses. Therefore, noadjustment has been made to the net carrying value of $4,820,967 listed on the combined statement offinancial position.

20

206

MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
The following table provides information related to the previously mentioned investments that are valued
based on net asset value at December 31, 2022:

Fair Value

UnfundedCommitments

Redemption
Frequency(If Currently
Eligible)

Redemption
NoticePeriodPrivate Investment Entities
4,311,011

None

Annual90 Days

GT Offshore Fund, Ltd. (Class A)

GT Emerging Markets (QP), L.P.

$

13,600,881

None

Annual90 Days

GT Offshore Fund, Ltd. (Class B)

11,171,013

None

Annual90 Days

GT Biotech Fund, LP

1,453,963

None

Quarterly

60 Days

GT Private Equity X, LP

1,667,171

None

Annual90 DaysGT ERISA Fund, Ltd. (Class A)

4,410,525

None

Annual90 DaysGT ERISA Fund, Ltd. (Class B)

3,536,810

None

Annual90 Days

GT Real Assets, L.P.

516,467

None

Annual90 Days

GT Real Assets II, L.P.

1,570,444

None

Annual90 Days

GT Real Assets III, L.P.

2,285,587

None

Annual90 Days

321,925

None

Annual90 DaysGT Special Opportunities III, L.P.

3,350,064

None

See Note

See Note

Palladian Partners VIII L.P.

3,002,698

None

Annual90 DaysPalladian Partners IX L.P.

3,884,781

None

As Realized

N/A

Headlands Capital Offshore, L.P.

1,174,311

NoneAnnual90 DaysMidland Intl Equity QP Fund, L.P.

15,443,320

None

Quarterly

60 DaysMidland U.S. QP Fund, L.P.

12,497,003

None

Quarterly

60 Days

GT Credit Opportunity Fund, L.P.

$

84,197,974

The GT Special Opportunities III, L.P. provides for an annual redemption upon 90 days' notice after an
initial lock-up period of eighteen months.

21

2023

THE CUMBERLAND PRESBYTERIAN CHURCH207

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
The following table summarizes fair value by fund for investments in private investment entities that arevalued based on net asset value at December 31, 2022:
Retirement
Fund
Private Investment Entities
GT Emerging Markets (QP), L.P.
GT Offshore Fund, Ltd. (Class A)
GT Biotech Fund, LP
GT Private Equity X, LP
GT Offshore Fund, Ltd. (Class B)
GT ERISA Fund, Ltd. (Class A)
GT ERISA Fund, Ltd. (Class B)
GT Real Assets, L.P.
GT Real Assets II, L.P.
GT Real Assets III, L.P.
GT Credit Opportunity Fund, L.P.
GT Special Opportunities III, L.P.
Palladian Partners VIII L.P.
Palladian Partners IX L.P.
Midland Intl Equity QP Fund, L.P.
Headlands Capital Offshore, L.P.
Midland U.S. QP Fund, L.P.

$$

1,462,543
388,728
333,434
4,410,525
3,536,810
160,283
448,698
623,342
83,462
984,963
818,918
1,028,324
3,775,764
355,023
3,317,294
21,728,111

Endowment
Program$$

2,848,468
13,600,881
1,065,235
1,333,737
11,171,013
356,184
1,121,746
1,662,245
238,4632,365,101
2,183,780
2,856,457
11,667,556
819,288
9,179,709
62,469,863

Total
Fair Value$$

4,311,011
13,600,881
1,453,963
1,667,171
11,171,013
4,410,525
3,536,810
516,467
1,570,444
2,285,587
321,925
3,350,064
3,002,698
3,884,781
15,443,320
1,174,311
12,497,003
84,197,974

A description of the private investment entities and the investment objectives is as follows:
GT Emerging Markets (QP), L.P. - This fund is organized as a "fund of funds" which seeks to achieve
long-term capital appreciation through investments in limited partnerships, off-shore corporations, openend mutual funds, closed-end mutual funds, commingled trust funds, and separately managed accounts
that invest primarily in "emerging markets." Investments may also be made in industrialized nations suchas the United States and Japan.
GT Offshore Fund, Ltd. / GT ERISA Fund, Ltd. - These are open-ended "umbrella" funds, incorporated as
exempted companies in the Cayman Islands with multiple classes of shares. Each class of share isseparately valued and pursues its own clearly defined investment objectives and strategies. These funds'
overall investment objectives are as follows:
Class A is broadly diversified among multiple investment managers and multiple investment
strategies. The strategies employed may include multi-strategy arbitrage, capital structure arbitrage,
distressed debt, long/short equity or niche financing.
Class B seeks to achieve a superior rate of return exceeding that of the MSCI World Index with lessvolatility while minimizing market risk through a hedged approach. The primary investment strategy
will be a long/short equity strategy. This class is broadly diversified among multiple investment
managers and multiple long/short equity strategies.
22

208

MINUTES OF THE GENERAL ASSEMBLY

2023

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
GT Biotech Fund, L.P. - This fund is organized as a “fund of funds” that will pool and invest capital,
generally through managed investment vehicles or separately managed accounts for the purpose ofgenerating attractive risk-adjusted returns without regard to performance benchmarks.
GT Private Equity X, L.P. - This fund is organized as a “fund of funds” that will pool and invest funds,
generally through partnerships or similar vehicles. The investment strategy is to allocate up to 15% of thefund to GT Co-Invest and 20% to GT Venture with the remaining funds allocated to other investment or
venture capital fund opportunities.
GT Real Assets, L.P., GT Real Assets II, L.P., and GT Real Assets III, L.P. - These funds are organizedas "funds of funds" investment vehicles that will pool and invest funds, generally through "Managed
Investment Vehicles," for the purpose of generating attractive risk-adjusted returns by opportunisticallyinvesting in a broad spectrum of resources, real assets, and other investment strategies.
GT Special Opportunities, III, L.P. - This fund is organized as a "fund of funds" investment vehicle that willpool and invest funds, generally through "Managed Investment Vehicles," for the purpose of achieving a
superior rate of return. The fund focuses on a very limited number of investment strategies that areconsidered to be opportunistic based upon prevailing market conditions. At times, the fund may only
invest in one strategy and do so in a non-diversified manner, perhaps with only a single manager. The
strategies sought by the fund will often be niche-focused. Accordingly, the risk level for the fund isanticipated to be extremely high.
Midland International Equity QP Fund, L.P. - This is an international equity fund which seeks to identify
listed companies selling at a discount to intrinsic net worth on liquid stock exchanges of non-U.S.
countries. The focus of this fund is long-term capital appreciation. This fund seeks to outperform the MSCIEAFE Index, net of fees and taxes, over a full market cycle.
Headlands Capital Offshore, L.P. - This is an offshore equity fund which seeks to outperform the broad
U.S. equity market, net of fees and taxes over a full market cycle. The focus of this fund is long-term
capital appreciation.
Midland U.S. QP Fund, L.P. - This fund's objective is to outperform the broad U.S. equity market, definedas the Russell 3000 Index, net of fees and taxes, over a full market cycle. The fund seeks to compoundcapital at attractive rates through direct and indirect long-term ownership of publicly traded businesses
domiciled in the United States.
GT Credit Opportunity Fund, L.P. - The primary investment objective is to realize substantial capital
appreciation without subjecting principal to undue risk. The fund, via managed investment vehicles, willseek to achieve this objective primarily through investments in stressed and distressed debt securities.
The fund will seek to acquire these obligations at substantial discounts to their original value and realize
gains when the debt rebounds towards par or restructures.
Palladian Partners VIII L.P. and Palladian Partners IX L.P. - This fund includes investments in private
investment funds which invest in a diversified set of strategies, carrying niche characteristics andimplemented by smaller, well-aligned investor-operators.

23

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THE CUMBERLAND PRESBYTERIAN CHURCH209

NOTES CONTINUED
Note M - Liquidity and Availability
Financial assets available for general expenditure, that is, without donor or other restrictions limiting theiruse, within one year of the balance sheet date, comprise the following:Cash
Due from other agencies, boards, and divisions
Accounts receivable
Interest and dividends receivable
Securities and investments
Loans receivable$

Total unrestricted financial assets

476,701
6,269,874
107,336
122,682
4,617,090
4,820,967
16,414,650

Less amounts not available to be used within one year:
Investments in non-liquid securities
Loans receivable due in 12 months or moreFinancial assets available to meet cash needs for general
expenditures within one year

(6,292,393)(4,545,848)$

5,576,409

The amounts above do not include funds in the approximate amount of $13,100,000 which have been
designated by the General Assembly Corporation for specific purposes and are not intended for general
expenditure. These additional funds could be made available if necessary.
Note N - Subsequent Events
Subsequent events were evaluated through May 31, 2023, which is the date the financial statements
were available to be issued.

24

210

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONOUR UNITED OUTREACHDECEMBER 31, 2022
ASSETS
Endowment earnings receivable$

Endowments - held by Endowment Program

40,5083,149,376

Total Assets$

3,189,884

LIABILITIES AND NET ASSETS
Liabilities
Accounts payable
Cash borrowed from other agencies, boards, and divisions
Total liabilities$

37,32912,47449,803

Net Assets
Without donor restrictions
Undesignated406,931

With donor restrictions
Perpetual in nature
Purpose restrictions$

2,258,098
475,052

Net assets with donor restrictions

2,733,150

Total net assets

3,140,081

Total Liabilities and Net Assets$

See independent accountant's report.

25

3,189,884

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

211

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONGENERAL ASSEMBLY CORPORATIONDECEMBER 31, 2022
ASSETS
Endowment earnings receivable
Due from other agencies, boards, and divisions
Other assets

$

6,349
1,110,779
686
1,117,814

Endowments - held by Endowment Program

482,959

Total Assets$

1,600,773

LIABILITIES AND NET ASSETS
Liabilities
Cash borrowed from other agencies, boards, and divisions
Due to other agencies, boards, and divisions
Funds held in trusts for others$

252,942
13,52642,848

Total liabilities

309,316

Net Assets
Without donor restrictions
Undesignated
Designated$860,029
410,195

Net assets without donor restrictions

1,270,224

With donor restrictions
Perpetual in nature
Purpose restrictions

15,558
5,675

Net assets with donor restrictions

21,233

Total net assets

1,291,457

Total Liabilities and Net Assets$

See independent accountant's report.

26

1,600,773

212

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTRY COUNCIL
DECEMBER 31, 2022
ASSETS
Cash
Accounts receivable
Endowment earnings receivable
Due from other agencies, boards, and divisions
Securities and investments
Real estate$

264,461
21,647
193,752
3,267,302
51,8183,798,980

Endowments - held by Endowment Program

17,609,776

Total Assets$

21,408,756$

96,283
10,658LIABILITIES AND NET ASSETS
Liabilities
Accounts payable
Unearned subscriptions
Total liabilities

106,941

Net Assets
Without donor restrictions
Undesignated
Designated$2,302,400
10,474,001

Net assets without donor restrictions

12,776,401

With donor restrictions
Perpetual in nature
Purpose restrictions

4,865,750
3,659,664

Net assets with donor restrictions

8,525,414

Total net assets

21,301,815

Total Liabilities and Net Assets$

See independent accountant's report.

27

21,408,756

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

213

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSHARED SERVICESDECEMBER 31, 2022
ASSETSCash
Buildings and landLess: Accumulated depreciation
Furniture and equipment
Less: Accumulated depreciation$

203,537
2,760,412(979,342)
156,745(156,745)

Total Assets$

1,984,607

$

5,106

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
Without donor restrictions
Undesignated
Invested in buildings, land, and equipment$

198,431
1,781,070

Net assets without donor restrictions

1,979,501

Total Liabilities and Net Assets$

See independent accountant's report.

28

1,984,607

214

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AG ENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONHISTORICAL FOUNDATIONDECEMBER 31, 2022
ASSETS
Cash
Endowment earnings receivable
Due from other agencies, boards, and divisionsReal estate$

84,37023,722274,880
38,755
421,727

Endowments - held by Endowment Program

1,835,560

Total Assets$

2,257,287$-

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
Without donor restrictions
Undesignated
Designated$277,023
47,361

Net assets without donor restrictions

324,384

With donor restrictions
Perpetual in nature
Purpose restrictions

1,299,553
633,350

Net assets with donor restrictions

1,932,903

Total net assets

2,257,287

Total Liabilities and Net Assets$

See independent accountant's report.

29

2,257,287

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

215

THE AG ENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSDECEMBER 31, 2022
ASSETS
Cash
Endowment earnings receivable
Due from other agencies, boards, and divisions

$

9,901
28,357389,103427,361

Endowments - held by Endowment Program

2,225,108

Total Assets$

2,652,469$-

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
Without donor restrictions
Undesignated
Designated$428,444
32,101

Net assets without donor restrictions

460,545

With donor restrictions
Perpetual in nature
Purpose restrictions

1,648,141
543,783

Net assets with donor restrictions

2,191,924

Total net assets

2,652,469

Total Liabilities and Net Assets$

See independent accountant's report.

30

2,652,469

216

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSMALL CHURCH LOAN PROGRAMDECEMBER 31, 2022
ASSETS
Loans receivable, net of allowance for loan losses
Due from other agencies, boards, and divisions$

45,368464,630

Total Assets$

509,998$-

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
With donor restrictions
Perpetual in nature

509,998

Total Liabilities and Net Assets$

See independent accountant's report.

31509,9982023

THE CUMBERLAND PRESBYTERIAN CHURCH

217

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATION
INSURANCE PROGRAMDECEMBER 31, 2022
ASSETS
Accounts receivable
Due from other agencies, boards, and divisions
Other assets$

85,69096,61528,611
210,916

Endowments - held by Endowment Program

1,689,287

Total Assets$

1,900,203

LIABILITIES AND NET ASSETS
Liabilities
Accounts payable
Cash borrowed from other agencies, boards, and divisions
Total liabilities

$

7,150
147,333
154,483

Net Assets
Without donor restrictions
Undesignated
Designated$(122,896)
1,868,616

Net assets without donor restrictions

1,745,720

Total Liabilities and Net Assets$

See independent accountant's report.

32

1,900,203

218

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTERIAL AID
DECEMBER 31, 2022
ASSETS
Cash
Endowment earnings receivable
Due from other agencies, boards, and divisions$

98,03938,888334,989
471,916

Endowments - held by Endowment Program

3,692,624

Total Assets$

4,164,540$-

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
Without donor restrictions
Undesignated
Designated$503,045
214,052

Net assets without donor restrictions

717,097

With donor restrictions
Perpetual in nature
Purpose restrictions

2,015,674
1,431,769

Net assets with donor restrictions

3,447,443

Total net assets

4,164,540

Total Liabilities and Net Assets$

See independent accountant's report.

33

4,164,540

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

219

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONINVESTMENT LOAN PROGRAMDECEMBER 31, 2022
ASSETSInterest and dividends receivable, net of allowance for uncollectible interest
Securities and investments
Cash equivalents
Mortgage backed securities$$

86,223

1,759,029
22,718,967
24,477,996
3,542,657

Loans receivable, net of allowance for loan losses
Total Assets$

28,106,876

LIABILITIES AND NET ASSETS
Liabilities
Due to other agencies, boards, and divisions
Notes payable to individual investors
Depository accounts held for church organizations$

5,919,056
4,846,598
20,517,589

Total liabilities

31,283,243

Net Assets
Without donor restrictions
Undesignated(3,176,367)

Total Liabilities and Net Assets$

See independent accountant's report.

34

28,106,876

220

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONRETIREMENTDECEMBER 31, 2022
ASSETSInterest and dividends receivable, net of allowance for uncollectible interest
Securities and investments
Cash equivalents
Bond mutual funds
Real estate investment trusts
Private investment entities$$

13,407

1,816,679
1,304,689
1,122,046
21,728,111
25,971,525

Total Assets$

25,984,932$-

LIABILITIES AND NET ASSETS
Liabilities
Net Assets
Net assets available for retirement benefits

25,984,932

Total Liabilities and Net Assets$

See independent accountant's report.

35

25,984,932

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

221

THE AG ENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONENDOWMENT PROGRAMDECEMBER 31, 2022
ASSETS
Cash
Interest and dividends receivable
Securities and investments
Cash equivalents
Equity mutual funds
Real estate investment trusts
Private investment entities$$

1,041,382
3,287,356
5,170,347
62,469,863

229,142
23,052

71,968,948

Loans receiv able, net of allowance f or loan losses

1,232,942
73,454,084

Less: Net endowments held in trust f or internal agencies(30,684,691)

Total Assets
LIABILITIES AND NET ASSETS
Liabilities
Due to other agencies, boards, and div isions
Endowments held in trust f or external agencies
Cumberland Presby terian Children's Home
Memphis Theological Seminary
Bethel Univ ersity
Other designated persons and organizations
Endowments held in trust f or internal agencies
Discipleship Ministry Team
Missions Ministry Team
Board of Stewardship, Foundation, and Benef its
Our United Outreach
General Assembly Corporation
Communications Ministry Team
Pastoral Dev elopment Ministry TeamThe Historical Foundation
Insurance Program
Ministerial Aid$$

42,769,393$

592,464

5,037,330
13,638,999
3,265,878
20,234,722

42,176,929

2,316,168
14,776,625
2,225,108
3,149,376
482,959
163,681353,303
1,835,560
1,689,287
3,692,624

30,684,691

Less: Net endowments held in trust f or internal agencies(30,684,691)

Total liabilities

42,769,393

Net Assets-

Total Liabilities and Net Assets$

See independent accountant's report.

36

42,769,393

222

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Contributions and gifts
Endowment earnings (losses)
Income from oil royalties
Net realized and unrealized (loss) on investments
Net assets released from restrictions$

Total revenues, gains, and other support

2,278,557(51,499)
12,696142,167

With Donor
Restrictions$

Totals57,58911,036(343,694)(142,167)$

2,336,146(40,463)
12,696(343,694)-

2,381,921(417,236)

1,964,685

2,356,983
3,936
92,044-2,356,983
3,936
92,044

Total expenses

2,452,963-

2,452,963

Change in net assets(71,042)(417,236)(488,278)

Net assets at beginning of year

477,973

3,150,386

3,628,359

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.

37

406,931$2,733,150$

3,140,081

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

223

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings (losses)
Interest income
Other income
Net realized and unrealized (loss) on investments
Net assets released from restrictions$

189,441
488,243(26,410)27,429127
1,105

With Donor
Restrictions$

Totals

1,706(4,333)(1,105)$

189,441
488,243(24,704)
27,429127(4,333)-679,935(3,732)676,203496,870
245,061--496,870
245,061-

Total expenses

741,931-741,931

Change in net assets(61,996)(3,732)(65,728)

1,332,220

24,965

1,357,185

Total revenues, gains, and other support
Expenses
Program services
Management and generalFundraising

Net assets at beginning of year
Net assets at end of year$

See independent accountant's report.

38

1,270,224$

21,233$

1,291,457

224

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF A CTIVITY INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Our United OutreachContributions and gif ts
Endowment earnings (losses)
Gif ts - designated
Gif ts - undesignatedInterest income
Registration f ees
Sales of materials, literature, etc.
Subscription income
Net realized and unrealized (loss) on inv estments
Net assets released f rom restrictions$

1,178,325(665,851)
1,429,141
272,804
39,041
2,432
130,357
26,857999,097

With Donor
Restrictions$

Totals746,375
61,84742,230(790,442)(999,097)$

1,178,325
746,375(604,004)
1,429,141
272,804
81,271
2,432
130,357
26,857(790,442)-

3,412,203(939,087)

2,473,116

4,330,448
1,222,264--

4,330,448
1,222,264-

Total expenses

5,552,712-

5,552,712

Change in net assets(2,140,509)(939,087)(3,079,596)

Net assets at beginning of year

14,916,910

9,464,501

24,381,411

Total revenues, gains, and other support
Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.

39

12,776,401$

8,525,414$

21,301,815

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

225

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Our United Outreach$

Expenses
Program services
Management and generalFundraising377,090

With Donor
Restrictions$

Totals-$377,090397,763--397,763-

Total expenses

397,763-397,763

Change in net assets(20,673)-(20,673)2,000,174-

2,000,174

Net assets at beginning of year
Net assets at end of year$

See independent accountant's report.

40

1,979,501$-$

1,979,501

226

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Interest income
Net realized and unrealized (loss) on investments
Net assets released from restrictions$

Total revenues, gains, and other support

70,705
1,523
4,735
117,346

With Donor
Restrictions$

Totals

58,1886,444
7,143(235,607)(117,346)$

70,70559,711
11,1797,143(235,607)-

194,309(281,178)(86,869)

77,463
116,164--

77,463
116,164-

Total expenses

193,627-

193,627

Change in net assets

682(281,178)(280,496)

323,7022,214,081

2,537,783

Expenses
Program services
Management and generalFundraising

Net assets at beginning of year
Net assets at end of year$

See independent accountant's report.

41

324,384$

1,932,903$

2,257,287

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

227

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Management service fees
Net realized and unrealized (loss) on investments
Net assets released from restrictions$

Total revenues, gains, and other support

141,409
1,667
7,855
69,918115,230

With Donor
Restrictions$

Totals

22,2007,778(275,905)(115,230)$

141,409
23,867
15,633
69,918(275,905)-

336,079(361,157)(25,078)

43,578317,615--

43,578317,615-

Total expenses

361,193-361,193

Change in net assets(25,114)(361,157)(386,271)

Net assets at beginning of year

485,659

2,553,081

3,038,740

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.

42

460,545$

2,191,924$

2,652,469

228

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AG ENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSMALL CHURCH LOAN PROGRAM
FOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Contributions and gifts
Interest income
Net assets released from restrictions$

Total revenues, gains, and other support

37,512

With Donor
Restrictions$

Totals37,512
3,365(37,512)$37,5123,365-

37,512

3,365

40,87737,512--37,512-

Total expenses

37,512-37,512

Change in net assets

-

3,365

3,365

Net assets at beginning of year-

506,633

506,633

Expenses
Program servicesManagement and general
Fundraising

Net assets at end of year$

See independent accountant's report.

43

-

$

509,998$

509,9982023

THE CUMBERLAND PRESBYTERIAN CHURCH

229

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Premium revenue
Interest income
Net realized (loss) on investments
Net unrealized (loss) on investments$

Total revenues, gains, and other support

1,467,344
7,938(8,329)(476,096)

With Donor
Restrictions$

Totals-$1,467,344
7,938(8,329)(476,096)

990,857-

990,857

1,499,864--

1,499,864-

Total expenses

1,499,864-

1,499,864

Change in net assets(509,007)-(509,007)

Net assets at beginning of year

2,254,727-

2,254,727

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.

44

1,745,720$-$

1,745,720

230

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONMINISTERIAL A ID
FOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Endowment earnings (losses)
Interest income
Net realized and unrealized (loss) on investments
Net assets released from restrictions$(36,153)
7,322
154,042

With Donor
Restrictions$

Totals12,972(435,510)(154,042)$(36,153)
20,294(435,510)-

125,211(576,580)(451,369)

100,143--

100,143-

Total expenses

100,143-

100,143

Change in net assets

25,068(576,580)(551,512)

Net assets at beginning of year

692,029

4,024,023

4,716,052

Total revenues, gains, and other support
Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.

45

717,097$

3,447,443$

4,164,540

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

231

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
Without Donor
Restrictions
Revenues, gains, and other support
Interest income
Interest expense$

Net interest income

1,338,642(796,340)

With Donor
Restrictions$

542,302

Totals-$-1,338,642(796,340)
542,302

Net realized and unrealized (loss) on investments(7,279,863)-(7,279,863)

Total revenues, gains, and other support(6,737,561)-(6,737,561)

Expenses
Program services
Management and generalFundraising

69,00025,638--69,00025,638-

Total expenses

94,638-94,638Change in net assets(6,832,199)-(6,832,199)

Net assets at beginning of year

3,655,832-

3,655,832

Net assets at end of year$

See independent accountant's report.

46(3,176,367)

$

-

$

(3,176,367)

232

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONRETIREMENTFOR THE YEAR ENDED DECEMBER 31, 2022
Net Assets
Available for
Retirement
Benefits
Additions to Net Assets Attributed to:Investment income
Interest and dividend income
Management service fees
Net realized gain on investments
Net unrealized (loss) on investments$

Net investment loss
Contributions
Contributions by participants

95,957(12,178)
449,180(3,849,449)(3,316,490)
680,535

Total additions(2,635,955)

Deductions from Net Assets Attributed to:Participant withdrawals
Administrative expenses
Total deductions

1,744,884
65,811
1,810,695

Change in plan assets available for retirement benefits(4,446,650)

Plan assets available for retirement benefits at beginning of year

30,431,582

Plan assets available for retirement benefits at end of year$

See independent accountant's report.

47

25,984,932

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THE CUMBERLAND PRESBYTERIAN CHURCH

233

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERSCHEDULE OF CHANGE IN ENDOWMENTS HELD IN TRUSTENDOWMENT PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
Change in Endowments Held in Trust:
Revenues, gains, and other support
Contributions and gifts
Interest and dividend income
Net realized (loss) on investments
Net unrealized (loss) on investments$

Total revenues, gains, and other support

1,011,542
283,157(323,304)(8,689,023)(7,717,628)

Disbursements to agencies

4,315,963

Change in endowments held in trust(12,033,591)

Endowments held in trust at beginning of year

84,895,211

Endowments held in trust at end of year
Represented by Funds Held in Trust for Others:
Bethel University
Cumberland Presbyterian Children's Home
Memphis Theological Seminary
Other designated persons and organizations$

72,861,620$

3,265,878
5,037,330
13,638,999
20,234,722
42,176,929

Represented by Funds Held for The Agencies of
The Cumberland Presbyterian Church Center:
Discipleship Ministry Team
Missions Ministry Team
Board of Stewardship, Foundation, and Benefits
Our United Outreach
General Assembly Corporation
Communications Ministry Team
Pastoral Development Ministry TeamThe Historical Foundation
Insurance Program
Ministerial Aid

2,316,168
14,776,625
2,225,108
3,149,376
482,959
163,681353,303
1,835,560
1,689,287
3,692,624
30,684,691

Endowments held in trust at end of year$

See independent accountant's report.

48

72,861,620

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MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServices
Distribution to other agencies, boards,
and divisions of The Cumberland
Presbyterian Church:
Bethel University
Board of Stewardship
Commission on Chaplains
Committee on Theology and Social
Concern
Committee on JudiciaryCommunications Ministry Team
Contingency Fund
Cumberland Presbyterian Children'sHome
Discipleship Ministry Team
General Assembly Council
Historical Foundation
Memphis Theological Seminary
Ministry Council
Missions Ministry Team
Nominating Committee
Pastoral Development Ministry Team
Program of Alternate Studies
Shared Service (Maintenance/
Operations)Shared Service (OUO Committee)$

Total distributions
Property tax
Total functional expenses$

Management
and General

117,841
141,409
13,693$Fundraising

-

$

Total

-

$

117,841
141,409
13,693

4,808
12,915292,245
11,784--

4,808
12,915292,245
11,78470,705
298,137
188,545
70,705
135,281
214,470
255,715
117,841
29,696

3,936--

70,705
298,137
188,545
70,705
135,281
214,470
255,715
3,936
117,841
29,696

377,090--

92,044

377,090
92,0442,352,880
4,103

3,936
-

92,044-2,448,860
4,103

2,356,983

See independent accountant's report.

49

$

3,936

$

92,044$2,452,963

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

235

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Conferences and events
Employee benefits
Equipment maintenance
Grants madeInsurance
OfficePayroll taxes
Postage and shipping
Printing and publications
Retirement for Center employees
Salaries
Supplies
Travel$12,2102,416
465,138
3,160
289
1,097
1,338
11,222$

47,172
192
4,640
8,900
184,157-$-$

12,21047,172
2,416
465,138
3,160
192
4,640
289
1,097
8,900
184,157
1,338
11,222

Total functional expenses$

496,870$

245,061$-$

741,931

See independent accountant's report.

50

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MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Computer
Conferences and events
Consulting fees
Contract labor
Dues and subscriptions
Employee benefits
Grants madeHonorariums
Insurance
Legal fees
Miscellaneous
Missionary support
OfficePayroll taxes
Postage and shipping
Printing and publications
Purchases for resale
Retirement for Center employees
Salaries
Supplies
Telephone
Training
Travel

$20,562
89,522
21,20016,394
1,664
3,470,920
362
28,063
1,316
25,765
236,700
88
40,211
168,835
20,763
10,9862,216
4,550
170,331$

192,860
30,08346,038953,283-$-$

20,562
89,522
21,20016,394
1,664
192,860
3,470,920
362
28,063
1,316
25,765
236,700
88
30,08340,211
168,835
20,76346,038953,283
10,9862,216
4,550
170,331

Total functional expenses$

4,330,448$

1,222,264$-$

5,552,712

See independent accountant's report.

51

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THE CUMBERLAND PRESBYTERIAN CHURCH

237

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Audit fees
Bank fees
ComputerConsulting fees
Depreciation
Employee benefits
Equipment maintenanceInsurance
Occupancy
Payroll taxes
Postage and shipping
Property tax
Retirement for Center employees
Salaries
Supplies
Telephone$-$

25,88013,921
1,869
62,50365,28925,70424,534
14,22876,937
4,414
962
1,915
2,885
57,6984,846
14,178$-$25,88013,921
1,869
62,50365,28925,70424,534
14,22876,937
4,414
962
1,915
2,885
57,6984,846
14,178

Total functional expenses

$

-

$

397,763$-$397,763

See independent accountant's report.

52

238

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Archival acquisitions
Archival equipment
Birthplace shrine
Computer equipment and supplies
Contract labor
Dues and subscriptions
Employee benefits
Insurance
Miscellaneous
OfficePayroll taxes
Postage and shipping
Printing and publications
Purchases for resale
Retirement for Center employees
Salaries
Supplies
Travel

$34,473
7,718
12,844
471
4,290
2,339
3,010
20
979
245
908
76
1,091
8,999

$

12,765
6,723
8,789
87,887-$-$

34,473
7,718
12,844
471
4,290
2,339
12,765
3,010
20
979
6,723
245
908
76
8,789
87,887
1,091
8,999

Total functional expenses$

77,463$

116,164$-$

193,627

See independent accountant's report.

53

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THE CUMBERLAND PRESBYTERIAN CHURCH

239

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServices
Computer
Contract labor
Employee benefits
Grants madeInsurance
Legal fees$

OfficePayroll taxes
Postage and shipping
Retirement for Center employees
Salaries
Stewardship materials and events
Supplies
Travel and board meetings
Total functional expenses

Management
and General

7,624
790
4,482
13,137
384

$

211
3,078
251
4,961
8,660
$

43,578See independent accountant's report.

54

75,399-Fundraising$

4,148
10,227
227,841$

317,615

Total
-

$

$

-

7,624
790
75,3994,482
13,137
384
211
4,148
3,078
10,227
227,841
251
4,961
8,660

$

361,193

240

MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSMALL CHURCH LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Distribution to other agencies, boards,
and divisions of The Cumberland
Presbyterian Church:
Investment Loan Program$

37,512

$

-

$

-

$

37,512

Total functional expenses$

37,512

$

-

$

-

$

37,512

See independent accountant's report.

55

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THE CUMBERLAND PRESBYTERIAN CHURCH

241

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Health insurance premiums$

1,499,864

$

-

$

-

$

1,499,864

Total functional expenses$

1,499,864

$

-

$

-

$

1,499,864

See independent accountant's report.

56

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MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTERIAL AID
FOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Financial assistance payments$

100,143

$

-

$

-

$

100,143

Total functional expenses$

100,143

$

-

$

-

$

100,143

See independent accountant's report.

57

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THE CUMBERLAND PRESBYTERIAN CHURCH

243

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServicesManagement
and GeneralFundraising

Total

Audit fees
Legal fees
Miscellaneous
OfficePostage and shipping
Program management fees$

69,000

$

9,044
5,322
7,178
3,755
339
-

$

-

$

9,044
5,322
7,178
3,755
339
69,000Total functional expenses$

69,000$25,638$-$94,638See independent accountant's report.

58

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MINUTES OF THE GENERAL ASSEMBLY

2023

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONRETIREMENT FUNDFOR THE YEAR ENDED DECEMBER 31, 2022
ProgramServices
Miscellaneous
Program management fee
Participant withdrawals
Total functional expenses

Management
and GeneralFundraising

Total

$

439
1,744,884$

65,372-$-$65,372439
1,744,884$

1,745,323$

65,372$-$

1,810,695

See independent accountant's report.

592023

THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYFINANCIAL STATEMENTS
AND SUPPLEMENTARY INFORMATIONJULY 31, 2022 AND 2021

245

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MINUTES OF THE GENERAL ASSEMBLY

2023

BETHEL UNIVERSITY

Table of Contents
Page

INDEPENDENT AUDITOR’S REPORT .................................................................

1-3

FINANCIAL STATEMENTS
Statements of Financial Position .....................................................................

4

Statements of Activities ...................................................................................

5-6

Statements of Functional Expenses .................................................................

7

Statements of Cash Flows ................................................................................

8-9

Notes to Financial Statements ........................................................................

10 - 33

SUPPLEMENTARY INFORMATION
Financial Responsibility Supplemental Schedule ............................................

34 - 37

Net Assets Without Donor Restrictions Exclusive of Property,
Buildings, Equipment, and Related Debt and Obligation Under
Financing Arrangement (unaudited) ..............................................................

38

Schedule of Expenditures of Federal Awards .................................................

39

Notes to Schedule of Expenditures of Federal Awards ...................................

40

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROLOVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS ............................................................

41 - 42

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM AND ON INTERNAL CONTROLOVER COMPLIANCE REQUIRED BY UNIFORM GUIDANCE ......................

43 - 45SCHEDULE OF FINDINGS AND QUESTIONED COSTS ...................................

46 - 47SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS...........

48

-i-

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THE CUMBERLAND PRESBYTERIAN CHURCH

Independent Auditor’s Report

The Board of Trustees
Bethel University
McKenzie, Tennessee
Report on the Audit of the Financial Statements
OpinionWe have audited the accompanying financial statements of Bethel University (the “University”)(a nonprofit organization), which comprise the statements of financial position as of July 31,
2022 and 2021, and the related statements of activities, functional expenses, and cash flows forthe years then ended, and the related notes to the financial statements.
In our opinion, the financial statements present fairly, in all material respects, the financial
position of the University as of July 31, 2022, and the changes in its net assets and its cash flows
for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for
the Audit of the Financial Statements section of our report. We are required to be independent of
the University and to meet our other ethical responsibilities, in accordance with the relevant
ethical requirements relating to our audit. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statementsin accordance with accounting principles generally accepted in the United States of America,
and 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.
In preparing the financial statements, management is required to evaluate whether there areconditions or events, considered in the aggregate, that raise substantial doubt about the
University’s ability to continue as a going concern within one year after the date that thefinancial statements are available to be issued.
The Astoria • 3803 Bedford Avenue, Suite 201 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA

247

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MINUTES OF THE GENERAL ASSEMBLY

Bethel University

Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue anauditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but
is not absolute assurance and therefore is not a guarantee that an audit conducted in accordancewith generally accepted auditing standards and Government Auditing Standards will always
detect a material misstatement when it exists. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in
the aggregate, they would influence the judgment made by a reasonable user based on thefinancial statements.
In performing an audit in accordance with generally accepted auditing standards andGovernment Auditing Standards, we:

Exercise professional judgment and maintain professional skepticism throughout theaudit.



Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, and design and perform audit procedures responsive tothose risks. Such procedures include examining, on a test basis, evidence regarding theamounts and disclosures in the financial statements.

Obtain an understanding of internal control relevant to the audit 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 University’s internal control.
Accordingly, no such opinion is expressed.



Evaluate the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.

Conclude whether, in our judgment, there are conditions or events, considered in theaggregate, that raise substantial doubt about the University’s ability to continue as agoing concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among othermatters, the planned scope and timing of the audit, significant audit findings, and certain internal
control-related matters that we identified during the audit.

-2-

2023

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THE CUMBERLAND PRESBYTERIAN CHURCH

Bethel University

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as awhole. The accompanying financial responsibility supplemental schedule and accompanying
schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, is presented for purposes of additional analysis and is not arequired part of the financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used toprepare the financial statements. The information has been subjected to the auditing procedures
applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and otherrecords used to prepare the financial statements or to the financial statements themselves, andother additional procedures in accordance with auditing standards generally accepted in the
United States of America. In our opinion, the schedule of expenditures of federal awards isfairly stated, in all material respects, in relation to the financial statements as a whole.
Other Information
Management is responsible for the other information. The other information comprises net
assets without donor restrictions exclusive of property, buildings, equipment, and related debt
and obligation under financing arrangement, but does not include the financial statements andour auditor’s report thereon. Our opinion on the financial statements does not cover the otherinformation, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the financial statements, our responsibility is to read the otherinformation and consider whether a material inconsistency exists between the other informationand the financial statements, or the other information otherwise appears to be materially
misstated. If, based on the work performed, we conclude that an uncorrected material
misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
October 3, 2022, on our consideration of the University’s internal control over financial
reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts, and grant agreements and other matters. The purpose of that report is solely todescribe the scope of our testing of internal control over financial reporting and compliance andthe results of that testing, and not to provide an opinion on the effectiveness of the University’s
internal control over financial reporting or on compliance. That report is an integral part of anaudit performed in accordance with Government Auditing Standards in considering the
University’s internal control over financial reporting and compliance.

Nashville, Tennessee
October 3, 2022
-3-

249

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MINUTES OF THE GENERAL ASSEMBLY

2023

BETHEL UNIVERSITY
STATEMENTS OF FINANCIAL POSITIONASSETS
July 31,2022
Cash and cash equivalents
Perkins loan cash
Receivables:
Contributions, net (Note B)
Students, net of allowances of $505,562
and $663,372 respectively
Perkins loans, net of allowances of $6,020
and $5,980 respectively
Other
Inventories
Prepaid expenses, deposits, and other assets
Investments (Note C)
Beneficial interest in assets held by others (Note D)
Cash value life insurance$

Property, buildings, and equipment:
Land
Buildings and improvements
Equipment, furniture and automobiles
Brand/Website Development
Library books
Construction in progress
Less: Accumulated depreciation

1,099,362
33,707$

587,687
33,674

11,725,355

17,961,516

714,204

831,358

63,71820,693
103,464
15,067,737
3,924,503
542,669

39
170,590
18,506
328,015
5,489,537
4,586,722
524,428

260,851
85,475,144
8,817,886
406,263
1,284,514
1,654,684
97,899,342(37,322,779)

260,851
85,032,365
8,755,711
406,263
1,284,514
1,044,318
96,784,022(34,795,574)

60,576,563

61,988,448

Total property and equipment, net
Total assets

2021

$

93,871,975$

92,520,520$

639,250
708,834
1,154,210
5,425,623
44,396,760
33,659$655,207744,079
1,752,778
3,519,995
44,396,760
33,659LIABILITIES AND NET ASSETS
Liabilities:
Accounts payable and accrued liabilities
Accrued payroll and benefits
Deferred revenue
Debt (Note E)
Obligation under financing arrangement, net (Note F)
Advances from the federal government
Total liabilities

52,358,336

51,102,478

Net Assets:
Without donor restrictions
With donor restrictions

28,879,054
12,634,585

28,365,799
13,052,243

Total net assets

41,513,639

41,418,042

Total liabilities and net assets$

See accompanying notes to financial statements.
-4-

93,871,975$

92,520,520

2023

THE CUMBERLAND PRESBYTERIAN CHURCH251

BETHEL UNIVERSITY
STATEMENTS OF ACTIVITIESWithout Donor
Restriction
Revenue and Other Support
Regular tuition and fees
Degree completion tuition
Institutional scholarships and grants
Net tuition and fees
Bookstore income
Endowment spending
Private gifts and contracts
Investment income
Auxiliary fund revenues
Government grants
Other income
Net assets released from restrictions
Reclassification$

Total revenue and other support

33,801,694
174,557(12,427,919)
21,548,332
599,007377,605
4,725,921
18,157
7,065,737
3,710,469
1,274,792
17,416-

Year Ended July 31, 2022
With Donor
Restriction$

586,389(17,416)
-

Total

$

33,801,694
174,557(12,427,919)
21,548,332
599,007377,605
5,312,310
18,157
7,065,737
3,710,469
1,274,792-

39,337,436

568,973

39,906,409

13,847,530
2,180,298
9,204,004
9,278,373
4,444,716-

13,847,530
2,180,298
9,204,004
9,278,373
4,444,716

Total expenses

38,954,921-

38,954,921

Change in Net Assets
Before Other Changes

382,515

568,973

951,488

130,740

103,211(712,237)-

103,211(712,237)
130,740-(377,605)(377,605)

Total other changes

130,740(986,631)(855,891)

Change in Net Assets

513,255(417,658)

95,59728,365,799

13,052,243

41,418,042

Expenses
Instruction
Academic support
Student services
Institutional support
Auxiliary enterprises

Other Changes
Endowment contributions
Investment loss, net
Gain on disposal of asset
Amount appropriated for endowment
spending

Net assets, Beginning of YearNet assets, End of Year$

28,879,054$

12,634,585

See accompanying notes to financial statements.
-5-$41,513,639

252

MINUTES OF THE GENERAL ASSEMBLY

2023

BETHEL UNIVERSITY
STATEMENTS OF ACTIVITIESWithout Donor
Restriction
Revenue and Other Support
Regular tuition and fees
Degree completion tuition
Institutional scholarships and grants
Net tuition and fees
Bookstore income
Endowment spending
Private gifts and contracts
Investment income
Auxiliary fund revenues
Government grants
Other income
Net assets released from restrictions
Reclassification$

Total revenue and other support
Expenses
Instruction
Academic support
Student services
Institutional support
Auxiliary enterprises
Total expenses

37,561,746
516,621(12,091,561)
25,986,806
640,594354,301
399,810
46,772
6,713,910
4,687,302
1,157,862
192,198-

Year Ended July 31, 2021
With Donor
Restriction$

21,903(192,198)
-

$

Total

37,561,746
516,621(12,091,561)
25,986,806
640,594354,301
421,713
46,772
6,713,910
4,687,302
1,157,862-

40,179,555(170,295)

40,009,260

16,339,382
2,045,422
8,784,444
9,035,201
3,900,923-

16,339,382
2,045,422
8,784,444
9,035,201
3,900,923

40,105,372-

40,105,372

Change in Net Assets
Before Other Changes

74,183(170,295)(96,112)-31,695
1,581,931-

31,695
1,581,931--(354,301)(354,301)

Total other changes-

1,259,325

1,259,325

Change in Net Assets

74,183

1,089,030

1,163,213

28,291,616

11,963,213

40,254,829

Other Changes
Endowment contributions
Investment return, net
Loss on disposal of asset
Amount appropriated for endowment
spending

Net assets, Beginning of YearNet assets, End of Year$

28,365,799$

13,052,243

See accompanying notes to financial statements.
-6-$

41,418,042

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THE CUMBERLAND PRESBYTERIAN CHURCH
2023

2022
Salaries and benefits
Instructional, office, and related supplies
Instructional, office, and related expenses
Advertising
Travel, lodging, and meals
Legal and professional fees/services
Operations, maintenance, and repair
Depreciation and amortization
Interest and fees
Taxes and licenses
Insurance
Debt Collection and miscellaneous expenses/costs

2021
Salaries and benefits
Instructional, office, and related supplies
Instructional, office, and related expenses
Advertising
Travel, lodging, and meals
Legal and professional fees/services
Operations, maintenance, and repair
Depreciation and amortization
Interest and fees
Taxes and licenses
Insurance
Debt Collection and miscellaneous expenses/costs

Instruction

148,278
147,887
18,159-1,445,191
290,460
121,276
9,047

Academic
SupportInstitutional
Support

22,284,736
2,360,001
2,984,486
468,536
1,141,186
2,770,642
3,589,258
2,642,264
339,166
17,527552,029(194,910)

Total Expenses$

38,954,921

AuxiliaryEnterprises$

585,394
407,430
30,0783,220
2,033,604
1,026,815
301,479
51,745
4,951
-

$

$

$

4,444,716

5,644,529
257,202
360,086
465,316
190,136
377,913819,561
629,340
77,276
10,430442,868
3,716

5,629,423
644,959
410,576
938,534
112,286
655,965624,298
76,6562,146
109,161

Student Services

BETHEL UNIVERSITY
STATEMENTS OF FUNCTIONAL EXPENSESYEARS ENDED JULY 31, 2022 AND 2021$

8,980,199 $
759,950
2,062,470
3,469
246,839
938,639939,260
115,330(198,626)$

9,278,373

9,204,004$$$

2,180,298

13,847,530

$

$

$

22,511,120
2,784,371
3,225,411
814,524751,288
2,442,077
3,361,037
2,609,004
696,473
15,074
602,760
292,233

$

$

$

$

532,630
316,130
28,095
1,586
1,793,532
892,505
253,770
79,7582,917-

5,493,284
272,915
253,420
812,938
104,717290,350
639,719587,773
153,908
9,785
416,392-

5,661,401
602,821287,470
636,942
99,038612,106
571,461
149,636
2,372
161,197-

1,328,432
300,143
106,400
5,086
500
136,957
133,062
34,842-

9,495,373
1,292,362
2,550,026
4,543
258,657
1,079,750
1,062,938
278,329
25,171
292,233

40,105,372

3,900,923$$

9,035,201

8,784,444$$

2,045,422

16,339,382$$

See accompanying notes to financial statements.
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2023

BETHEL UNIVERSITY
STATEMENTS OF CASH FLOWS

Years Ended July 31,
2022
2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Increase in net assets
Adjustments to reconcile increase in net assets to net
cash provided by operating activities
Allowance for doubtful student accounts, contributions,and Perkins loans receivable
Gain on investments and beneficial interests
in assets held by others
Cash value life insurance
Depreciation and amortization(Increase) decrease in:Contributions receivable
Student accounts receivable
Perkins loans receivable
Other receivables
Inventories
Prepaid expenses, deposits, and other assets
Increase (decrease) in:
Accounts payable and accrued liabilities
Accrued payroll and benefits
Deferred revenue
Advances from Federal government
Contributions restricted for long-term investments
Total adjustments$

95,597$

1,163,213(12,334)

81,402(8,915,981)(18,241)
2,642,264(913,621)(17,842)2,609,004

6,090,724
274,964
106,872(2,187)
224,551

279,697
150,052
197,731(115,381)(1,981)(63,009)(15,957)(35,245)(598,568)(103,211)(362,349)(38,435)(38,184)(745,147)(110,604)(31,695)
1,241,987(266,752)

2,405,200

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, buildings and equipment(1,230,379)(985,270)

Net cash used in investing activities(1,230,379)(985,270)

2,600,000(694,372)
103,2111,800,025(4,386,145)(174,678)
31,6952,008,839(2,729,103)

Net cash provided by operating activities

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable and line-of-credit
Payments on notes payable and line-of-credit
Repayments of financing arrangement and capital lease obligations, net
Contributions restricted for long-term investments
Net cash used in financing activities

See accompanying notes to financial statements.
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255

BETHEL UNIVERSITY
STATEMENTS OF CASH FLOWS - Continued

Years Ended July 31,
2022
2021

Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year$

511,708
621,361$(1,309,173)
1,930,534

Cash and cash equivalents at end of year$

1,133,069$

621,361$

324,439$

683,164

Supplemental disclosures of cash flow information:
Interest/fees paid

See accompanying notes to financial statements.
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MINUTES OF THE GENERAL ASSEMBLY

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESOrganization and Business Purpose
Bethel University (the “University”) is a private, residential, coeducational University
affiliated with the Cumberland Presbyterian Church, dedicated primarily to educating
students in the liberal arts and sciences while also offering select pre-professional
programs, a graduate teacher education program, a master of business administration
program, a master of criminal justice program, and a master of physician’s assistantprogram. In addition to its traditional academic programs, the University also offers adegree-completion program. The University is accredited by the Southern Associationof Colleges and Schools, Commission on Colleges, and its education emphasizes
academic excellence, high achievement, intellectual and personal integrity, andparticipation in community life. Its Christian heritage finds expression in commitment
to the values of personal growth, justice, community, and service.
Financial Statement Presentation
The financial statements of the University have been prepared on the accrual basis ofaccounting in accordance with accounting principles generally accepted in the UnitedState of America (“GAAP”).
The University’s financial statements have been prepared to focus on the organization asa whole and to present balances and transactions classified in accordance with theexistence or absence of donor-imposed restrictions. The University classifies net assets
and related activity as without donor restrictions and with donor restrictions as follows:
Without Donor Restrictions - Net assets without donor restrictions are free ofdonor-imposed restrictions. All revenues, gains, and losses not restricted bydonors are included in this classification. All expenditures are reported in the
without donor restrictions class of net assets, including expenditures funded by
restricted contributions. Expenditures funded by restricted contributions arereported in the without donor restrictions net asset class because the use ofrestricted contributions in accordance with donors’ stipulations results in therelease of such restrictions.
With Donor Restrictions - Donor-imposed stipulations limit net assets as to usethat may expire with the passage of time or that may be satisfied by action of the
University. Donors designate net assets with donor restrictions for specificpurposes, and include unconditional pledges not designated for current year
expenditure, funds held for specific purposes, endowments held by the
University, and interests in trusts held by others. Donors require the University tohold some net assets with donor restrictions in perpetuity. The donors of
substantially all net assets held in perpetuity permit the University to use a
portion of the income earned on the related investments for specified purposes.
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2023

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
Financial Statement Presentation - Continued
The University reports expirations of restrictions on net assets as the result of thepassage of time and/or fulfilling donor-imposed stipulations as net assets released fromrestrictions between the applicable classes of net assets in the statements of activities.
Use of Estimates in the Preparation of Financial Statements
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to makeassumptions that affect the reported amounts of assets and liabilities, disclosure ofcontingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenses during the reporting period. The more significant
areas include the recovery period for property and equipment, the allocation of certain
operating expenses to functional categories, the collection of contributions receivable,
and the adequacy of the allowance for doubtful student receivables. Management
believes that such estimates have been based on reasonable assumptions and that such
estimates are adequate. Actual results could differ from those estimates.
Revenue from contracts with customers
Tuition and fees are derived from academic services rendered by the University on
campus and online, as well as from related educational resources that the University
provides to its students, such as access to course and online materials. The University
recognizes revenue for academic services over the applicable academic term.
Scholarships provided to students by the University are reflected as a reduction of grosstuition and fees. Tuition and fees received in advance of services are considered acontract liability and reported as deferred revenue in the consolidated statements offinancial position.
Sales and services of auxiliary enterprises include housing services, food services, abookstore, parking operations, and events. The University recognizes revenue forhousing and certain food services proportionately over the applicable academic term.
Fees related to housing and food received in advance are considered contract liabilities
and reported as accounts payable and accrued liabilities in the consolidated statements offinancial position. The University typically recognized revenue from other sales andservices of auxiliary enterprises at the point in time sales occur or as services are
rendered.

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MINUTES OF THE GENERAL ASSEMBLY

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
Revenue from contracts with customers - Continued
The University’s student receivables represent unconditional rights to consideration fromits contracts with students. Typically, once a customer is invoiced for tuition, fees, andauxiliary services, payment is due immediately. Student accounts receivable, net ofallowances, as of the years ended July 31, 2022 and 2021, were $714,204 and $831,358,
respectively.
The University’s contract liabilities are presented as deferred revenue in the consolidated
statements of financial position. Deferred revenue in any period represents the excess oftuition, fees, and other student payments received over amounts recognized as revenue
on the statements of activities. The University’s education programs have starting andending dates that differ from its fiscal year end. Therefore, at the end of the fiscal year, aportion of revenue from these programs is not yet earned. The University does notpresent information about outstanding performance obligations as of year-end because
its contracts with students all had original terms of less than one year.
The University maintains as institutional tuition refund policy, which provides for all ora portion of tuition and fees to be refunded if a student withdraws during the statedrefund period.
The University had no costs that were capitalized to obtain or to fulfill a contract with astudent.
Contributions
The University reports gifts of cash and other assets as revenue and net assets with donor
restrictions if received with donor-imposed stipulations that limit the use of the donatedassets. When a donor-imposed restriction expires, i.e., when the purpose of therestriction is accomplished, net assets with donor restrictions are reclassified to net assets
without donor restrictions and reported in the statement of activities as net assets
released from restrictions. The University has elected to report contributions received
with donor-imposed restrictions as an increase to net assets without donor restrictions if
the University receives the contributions and satisfies the donor-imposed stipulations inthe same fiscal year.
The University reports gifts of land, equipment, and other assets as net assets without
donor restrictions unless explicit donor-imposed stipulations specify how the donatedassets must be used. Gifts of long-lived assets with explicit donor-imposed stipulations
that specify how the assets are to be used and gifts of cash or other assets that must be
used to acquire long-lived assets are reported as net assets with donor restrictions.

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
Contributions - Continued
Absent explicit donor-imposed stipulations regarding how long the long-lived assets
must be maintained, the University reports expirations of donor-imposed restrictions
when the donated or acquired long-lived assets are placed in service.
Contribution of services are recognized if the services received (a) create or enhance
non-financial assets or (b) require specialized skills, provided by individuals possessing
those skills and would typically need to be purchased if not provided by donation.
In the event a donor makes changes to the nature of a gift received with donor-imposed
stipulations, which affects its classification among the net asset categories, such amounts
are reflected as reclassifications in the statements of activities.
Perkins Loan - CashAs required by federal regulations, the University maintains cash related to the Federal
Perkins Loan Program in a separate bank account.
Student Accounts Receivable
The University records accounts receivable at their estimated net realizable value. The
University records an allowance for doubtful accounts based upon management’s
estimate of uncollectible accounts, determined by analysis of specific student balances
and a general reserve based upon aging of outstanding balances. Management charges
past due balances and delinquent receivables against the allowance when the receivables
are determined to be uncollectible.
Notes Receivable - Students
Notes receivable from students at July 31, 2022 and 2021, totaled $0 and $39,
respectively, net of allowances of $6,020 and $5,980, respectively. The University
grants student loans under the federally funded Perkins loan program. The University
disburses these funds based upon the demonstration of financial need on the Perkins
loan, at which time the loan will also begin accruing interest. The student repays Perkins
loan amounts through a third-party billing service. Student loans are considered past due
when payment has not been received within 30 days. At July 31, 2022 and 2021, student
loans represented 0.00% of total assets. Under federal law, the authority for schools to
make new Perkins loans ended on September 30, 2017, with final disbursements
permitted through June 30, 2018.

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259

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MINUTES OF THE GENERAL ASSEMBLY

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
The University establishes the allowance for doubtful accounts based on prior collection
experience and current economic factors that, in management’s judgment, could
influence the ability of loan recipients to repay the amounts per the loan terms. The
University writes off loan balances only when deemed permanently uncollectible.
Contributions Receivable
The University records contributions receivable at their estimated fair value using a
discount rate commensurate with the rate on U.S. Government Securities whosematurities correspond to the maturities of the contributions. Contributions receivable are
either conditional or unconditional promises to give. A conditional contribution is one
which depends on the occurrence of a specified uncertain future event to become
binding on the donor. The University does not record conditional contributions asrevenue until it meets the condition, at which time the contribution becomes
unconditional. The University records unconditional contributions as revenue at thetime the donor provides verifiable evidence of the promise to give.
Inventories
Inventories consist primarily of supplies and stated at the lower of cost or net realizablevalue. Cost is determined using the average cost method.
Investments
The University reports investments in marketable equity securities with readily
determinable fair values and investments in debt securities at their fair values in thestatements of financial position. Fair value of investments is determined based onquoted market prices or using Level 2 or 3 inputs as described in Note I. All gains andlosses (both realized and unrealized) and other investment income are reported in thestatements of activities.
Property and Equipment
The University records property and equipment at cost at the date of acquisition or fairvalue at the date of donation in the case of gifts. Management calculates depreciation onproperty and equipment on the straight-line method over estimated useful lives of 20 40 years for buildings and improvements, 5 - 7 years for equipment and furniture, 5
years for automobiles, and 20 years for other property. Property held under capitalleases depreciates on the straight-line method based on the shorter of the estimateduseful life of the property to the University or the life of the capital lease. The University
expenses library books and repairs/renovations to buildings and equipment that do not
add value or extend the useful life of the assets as incurred. Management allocatesdepreciation, operation, and maintenance charges to appropriate functional expense
categories.
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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
Property and Equipment - Continued
The estimate to complete construction in progress is $4,649,893 and $4,001,444 as ofJuly 31, 2022 and 2021, respectively.
Deferred Revenue
Deferred revenue consists primarily of charges and cash receipts collected prior to yearend for services rendered after year-end. These receipts pertain to upcoming tuition andfees.
Debt Issuance Cost
The University capitalized costs incurred in connection with the issuance of theobligation under financing arrangement and is amortizing these costs using the straightline method, which is not materially different from the effective interest method. ASU
2015-03 requires entities to present issuance costs related to a recognized debt liability
as a direct deduction from the carrying amount of the debt liability. The University
netted unamortized debt issuance costs in the amount of $806,200 as of July 31, 2022
and 2021, against obligation under financing arrangement on the statements of financial
position.
Advances from the Federal Government for Student Loans
The Perkins Loan Program is a campus-based program providing revolving loan funds
for financial assistance to eligible postsecondary school students based on financial
need. The Department of Education provides funds, along with the University, which
the University used to make loans to eligible students at low interest rates. Refundable
government advances for Perkins at July 31, 2022 and 2021 was $33,659.
Advertising Costs
The University expenses advertising costs as incurred and totaled approximately$468,536 and $814,524 for the years ended July 31, 2022 and 2021, respectively.
Tax Status
The University is exempt from Federal income taxes under §501(a) of the Internal
Revenue Code (“IRC”) as an organization described in IRC §501(c)(3). Accordingly, no
provision for income taxes has been made in the accompanying financial statements.
The University is not classified as a private foundation.

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MINUTES OF THE GENERAL ASSEMBLY

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
Tax Status - Continued
FASB Interpretation No. 48, Accounting for uncertainty in Income Taxes – aninterpretation of FASB Statement No. 109, codified in ASC Topic 740 clarifies theaccounting for uncertainty in income taxes recognized in an entity’s financial statements
and prescribes a recognition threshold and measurement attribute for tax positions taken
or expected to be taken on a tax return including the entity’s status as a tax-exempt notfor-profit entity. Additionally, ASC 740 provides guidance on derecognition,
classification, interest and penalties, accounting in interim periods, and disclosure. The
University had no significant uncertain tax provisions at July 31, 2022 or 2021.
Fair Value Measurements
Assets and liabilities recorded at fair value in the statements of financial position are
categorized based on the level of judgment associated with the inputs used to measure
their fair value. Related disclosures are included in Note I. Level inputs, as defined by
Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 820,
Fair Value Measurements and Disclosures, are as follows:
Level 1 - Values are unadjusted quoted prices for identical assets and liabilities in
active markets accessible at the measurement date.
Level 2 - Inputs include quoted prices for similar assets or liabilities in active
markets, quoted prices from those willing to trade in markets that are not active, orother inputs that are observable or can be corroborated by market data for the term of
the instrument. Such inputs include market interest rates and volatilities, spreads andyield curves.
Level 3 - Certain inputs are unobservable (supported by little or no market activity)and significant to the fair value measurement. Unobservable inputs reflect the
University’s best estimate of what hypothetical market participants would use todetermine a transaction price for the asset or liability at the reporting date.
Functional Allocation of Expenses
The costs of supporting the various programs and other activities have been summarized
on a functional basis in the statements of activities. The statements of functional
expenses present the natural classification detail of expenses by function. Certain costs(primarily depreciation, interest, facilities operations and maintenance, insurance andutilities) have been allocated among the functional categories based on the actual direct
expenditures and cost allocations based upon estimates of time spent by University
personnel.

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263

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

B.

CONTRIBUTIONS RECEIVABLE
Contributions receivable at July 31, 2022 and 2021 consist of the following:

Contributions receivable (present value)
Less: allowance for doubtful contributions

2022

2021

$ 11,869,341( 143,986)$ 18,107,127( 145,611)$ 11,725,355$ 17,961,516

Expected maturities of contributions receivable at July 31, 2022 are as follows:
Fiscal YearEnding July 31,

Amount

2023
2024
2025
2026
2027
Thereafter
Total expected contributions
Add: allowance for net present value using a weighted
average discount rate of 1.00%
Present value of contributions receivable$ 6,773,883
2,487,150
985,000
985,000
735,000
430,000
12,396,033(

526,692)$ 11,869,341

In September 2022, the University collected $3,000,000 from a donation that waspledged in July 2022.

.

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MINUTES OF THE GENERAL ASSEMBLY

2023

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021C.

INVESTMENTS
The investments of the University are principally administered by the University or by
the Board of Stewardship of the Cumberland Presbyterian Church, Inc. (the “Board”).
The funds administered by the Board are co-mingled with funds of other agencies of the
Church. The University’s portion represents approximately 4.6% of the funds
administered by the Board at July 31, 2022 and 2021. The investments of the University,
including investment property with a book value of $10,343,224 and $476,810 as ofJuly 31, 2022 and 2021, respectively, are invested as follows:

D.

2022

2021

Administered by the Board:
Marketable equity and debt securities$ 3,397,560$3,825,344

Administered by the University:
Marketable equity and debt securities
Certificates of deposits
Investment Property and Other

55,210871,954
10,743,013

50,523
867,521746,149$15,067,737$5,489,537

BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS
Beneficial interest in assets held by others represents arrangements in which a donor
establishes and funds a perpetual trust administered by an individual or organization
other than the University. The fair value of perpetually held trusts in which the
University had a beneficial interest as of July 31, 2022 and 2021, was $3,924,503 and$4,586,722, respectively. The University records these trusts at estimated fair value.
The University utilizes income distributed from the beneficial interest assets forscholarships. Beneficial interests in assets held by others are perpetually restricted bydonors and, accordingly, are reflected as net assets with donor restrictions.

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265

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

E.

DEBT
The University has the following debt obligations at July 31, 2022 and 2021:
2022
Line-of-credit totaling $3,000,000 with Centennial
Bank; bearing variable interest calculated as Prime
Rate as published by The Wall Street Journal plus
1.00% with a floor of 5.00% (6.50% at July 31, 2022)
line-of-credit matures and full payment due
September 20, 2023; collateralized by accounts
receivable, equipment, and inventory.
$2,979,566

2021$2,370,042

Note payable to First Bank, bearing interest at
6.25%, with full principal balance maturing
December 8, 2021; collateralized bycertain real property; subsequently extended to
December 9, 2022.

298,145

700,000

Note payable to City of Paris, bearing interest at
0.00%, with monthly principal payments of$8,663 due beginning on September 30, 2014,
through final maturity on August 31, 2022.
Subsequent to year end, the note payable waspaid in full.

8,663

112,612Note payable to Renasant Bank, payable inmonthly installments of $4,624 includinginterest of 5.425% through February 28, 2023,
with a final payment of $110,188 due March
28, 2023; collateralized by an agreement not totransfer or encumber certain real property.

139,249

187,341- 19 -

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MINUTES OF THE GENERAL ASSEMBLY

2023

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

E.

DEBT - Continued
2022

2021

Note payable to Small Business Administration,
payable in monthly installments of $2,206 includinginterest of 2.75% beginning June 30, 2021
through May 30, 2051; collateralized bycertain tangible personal property. Note is in deferral,

500,000

150,000

Line-of-credit with a related party private company
totaling $5,000,000, bearing interest at the London
Interbank Offered Rate (LIBOR) plus 150 basis
points, on the date of repayment. Payment is due
in full on August 30, 2022. Subsequent to year end,
the line of credit was paid in full.

1,500,000-$5,425,623$3,519,995

The anticipated maturities of the University’s notes payable are as follows:
Fiscal YearEnding July 31,

Amount

2023
2024
2025
2026
2027
Thereafter$1,955,053
2,989,701
10,48010,837
11,028448,344$5,425,623

Interest Expense
For the years ending July 31, 2022 and 2021, the University incurred interest expense of$163,159 and $534,564 respectively.

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267

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

E.

DEBT - Continued
Compliance with Covenants
The Renasant Bank loan agreement contains a debt service coverage ratio that requires
the University to maintain a debt coverage ratio of 1.25x, tested annually by the bank.
Based on the University’s calculations as of July 31, 2022, the University was incompliance with this covenant and ratio.

F.

OBLIGATIONS UNDER FINANCING ARRANGEMENTOn December 28, 2015, the United States Department of Agriculture (USDA) funded aCampus Facility Acquisition through a Rural Development Communities Facilities Loan
with NCCD - Bethel Properties LLC, a separate legal entity independent of the
University. The loan to NCCD - Bethel Properties LLC totaled $48,300,000, bearing afixed interest of 3.25% with a repayment term of 40 years. NCCD - Bethel
Properties LLC utilized the proceeds of the loan to lease certain University buildings, inwhich the University leased back from NCCD - Bethel Properties LLC. The University
remits the lease payments to NCCD - Bethel Properties LLC, who in turn repays USDA.
The monthly lease payments equal the monthly note payment. The agreement expires
December 28, 2055. Due to easement and right of way concerns, substantially all of the
McKenzie campus is incorporated into the lease, lease-back transaction (“financing
arrangement”). Buildings held under the capital lease at July 31, 2022 totaled$57,998,848, with accumulated depreciation of $14,762,469.
Minimum future lease payments under capital leases as of July 31, 2022, are as follows:
Fiscal YearEnding July 31,

Amount

2023
2024
2025
2026
2027
Thereafter$ 1,801,590
2,161,908
2,161,908
2,161,908
2,161,908
65,480,273
75,929,495

Less: Amount representing interest
Amount representing debt-refinancing costs, net(30,726,535)( 806,200)

Present value of net minimum lease payments$ 44,396,760

Annually, the University will incur amortization expense on debt-refinancing costs of$22,871, until the lease expires December 28, 2055.
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2023

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021F.

OBLIGATIONS UNDER FINANCING ARRANGEMENT - Continued
On May 27, 2020, the United States Department of Agriculture (USDA) approved a 12month direct loan payment deferral, with the stipulation that direct loan payments would
be made from May 2020 thru September 2020 utilizing the debt service reserve account.
Beginning October 2021, all loan payments will be re-amortized to the same maturity
date. On September 21, 2021, the University was granted another 12-month direct loan
payment deferral, which will begin in October 2021.
Compliance with Covenants
The Sublease Agreement between NCCD - Bethel Properties LLC, as sublessor, andBethel University, as sublessee, contains a covenant that requires the University tomaintain a debt service coverage ratio of at least 1.0. This ratio is defined as earnings
before interest, taxes, depreciation, and amortization divided by the annual lease
payments due to NCCD – Bethel Properties LLC. Based on the University’s calculations
as of July 31, 2022, the University was in compliance with this covenant and ratio.

G.

NET ASSETSNet Assets Without Donor Restrictions
At July 31, 2022 and 2021, the University’s Board of Trustees has not designated any
funds from net assets without donor restrictions.
Net Assets With Donor Restrictions
At July 31, 2022 and 2021, net assets with donor restrictions are available for thefollowing purposes or periods:
2022
Time restriction$

Purpose restriction
Contributions; campus facilities, professional
development, scholarships, activities, building
projects, other
Endowment funds; scholarships
Investment in perpetuity; the income of whichis expendable to support the endowment fundfor scholarships
Beneficial interest in assets held by others- 22 -

129,257

2021$

60,981

716,703
1,361,116

143,274
1,771,495

6,503,006
3,924,503

6,489,771
4,586,722$12,634,585$13,052,243

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269

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

G.

NET ASSETS - Continued
The endowments represent nonexpendable funds that are subject to restrictions requiring
the principal to be invested and only the income used as specified by the donors.
Net Assets Released From Restrictions
Net assets were released from donor restrictions by incurring expenses satisfying the
restricted purposes or by occurrence of other events specified by the donors. The
following is a summary of the assets released from restrictions for the years ended
July 31, 2022 and 2021:

Purpose restrictions accomplished; campus facilities,
professional development, activities, building
projects, other
Purpose restrictions accomplished; scholarships
and grants

H.

2022

2021

$16,416$179,198

1,000

13,000$ 17,416$192,198

ENDOWMENTASC 958 provides guidance on the net asset classification of donor-restricted
endowment funds for a not-for-profit organization that is subject to an enacted version of
the Uniform Prudent Management of Institutional Funds Act of 2006 (“UPMIFA”) andrequires additional disclosures about an organization’s endowment funds. The
University’s endowment consists of approximately 180 individual funds established fora variety of purposes. Net assets associated with endowment funds are classified andreported based on the existence or absence of donor-imposed restrictions.

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

H.

ENDOWMENT - Continued
Interpretation of Relevant Law
The Board of Trustees of the University has interpreted the applicable state laws asrequiring the preservation of the original gift as of the gift date of the donor-restricted
endowment funds absent explicit donor stipulations to the contrary. As a result of thisinterpretation, the University classified as net assets with donor restrictions (a) theoriginal value of gifts donated to the permanent endowment, (b) the original value ofsubsequent gifts to the permanent endowment, and (c) accumulations to the permanentendowment made in accordance with the direction of the applicable donor gift
instrument at the time the accumulation is added to the fund. The remaining portion of
the donor-restricted endowment funds that is not classified as restricted net assets withdonor restrictions that are to be invested in perpetuity is classified as net assets withdonor restrictions until those amounts are appropriated for expenditure by the University
in a manner consistent with the standard of prudence prescribed by applicable state laws.
In accordance with applicable state laws, the University considers the following factors
in making a determination to appropriate or accumulate donor-restricted endowment
funds:








The duration and preservation of the fundThe purposes of the University and the donor-restricted endowment fund
General economic conditions
The possible effect of inflation and deflation
The expected total return from income and the appreciation or depreciation of
investments
Other resources of the University
The investment policy of the University

Changes in donor restricted endowment assets are summarized below for the year ended
July 31, 2022 and 2021.
2022

2021

Endowment net assets, beginning of year
Investment (loss) return, net
Contributions
Released from Restriction
Appropriation of endowment assets
for expenditure
Other changes, net$ 12,847,987( 712,237)
103,211(1,000)$ 11,601,662
1,581,931
31,695(13,000)((Endowment net assets, end of year

$ 11,860,356- 24 -

377,605)-354,301)-$ 12,847,987

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

H.

ENDOWMENT - Continued
Return Objectives and Risk Parameters
The University has adopted an investment and spending policy for endowment assetsthat attempt to provide a predictable stream of funding to programs supported by its
endowment while seeking to maintain the purchasing power of the endowment assets.
Endowment assets include those assets of donor-restricted funds that the University must
hold in perpetuity or for a donor-specified period(s). Under this policy, as approved by
the Board of Trustees, the endowment assets are invested with an overall total returnobjective as established for each time horizon: 1) Short Term, 2) Intermediate, and 3)
Long Term according to the funding needs of the University. The returns will becompared with the generally accepted indices, i.e., the S&P 500, certain Bond Indices,
MSCI EAFE stock indices, and an index of U.S. Treasury Bills depending on the time
horizon in place. At July 31, 2022 and 2021, the endowment assets consist ofinvestments in certificates of deposit, marketable debt and equity securities, andbeneficial interests in assets held by others.
Strategies Employed for Achieving Objectives
To satisfy its rate-of-return objectives, the University relies on a total return strategy inwhich investment returns are achieved through both capital appreciation (realized andunrealized) and current yield (interest and dividends). The University targets aninvestment allocation based on the three-time horizons described above and that placesemphasis on diversification of assets within prudent risk constraints.
Spending Policy and How the Investment Objectives Relate to Spending Policy
During fiscal year 2009, the University’s Board of Trustees adopted a spending policy,
which is based on the “Total Return” concept of determining the amount available for
distribution. Total Return takes into consideration all of the elements of long-term
investment return. The appropriate spending amount is based on the projected long-term
Total Return of the funds, less an estimate of future inflation. The goal of the Total
Return approach is to provide for a level of current income that protects the futurepurchasing power of the fund, thereby providing for increasing amounts of future
income. The University anticipates that this percentage will be in the range of 3% to 3%
of market value based on historical measurements of Total Return and Inflation. The
market value of the fund will be noted each year on a specific date and a three-year
rolling average market value will be established. The rolling three-year market value
will be multiplied by the approved spending percentage which will be set annually.

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

H.

ENDOWMENT - Continued
Funds with Deficiencies
From time to time, the fair value of assets associated with individual donor-restricted
endowment funds may fall below the level that the donor or UPMIFA requires the
University to retain as a fund of perpetual duration. There were no material deficienciesof this nature as of July 31, 2022, and 2021.
In 2011, the University withdrew certain Bethel held endowment funds, creating anintercompany due to endowment of $4,232,368. Bethel created a repayment plan toreplenish all original corpus, withdrawn by prior administration. The balance of due toBethel held endowment as of July 31, 2022 and 2021 is $3,195,216 and $3,299,063,
respectively. All donor restricted earnings since 2011 have been accumulated and spentas per donor wishes.
Future endowment repayments as of July 31, 2022 are as follows:
Fiscal YearEnding July 31,

Amount

2023
2024
2025
2026
2027
Thereafter$

349,664
350,000
400,000
400,000
450,000
1,245,552$3,195,216- 26 -

2023

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273

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

I.

FAIR VALUES OF FINANCIAL INSTRUMENTS
Required disclosures concerning the estimated fair values of financial instruments arepresented below. The estimated fair value amounts have been determined based on the
University’s assessment of available market information and appropriate valuation
methodologies. The following table summarizes required fair value disclosures under
ASC 825, Financial Instruments, and measurements at July 31, 2022 and 2021 for theassets and liabilities measured at fair value on a recurring basis under ASC 820, Fair
Value Measurements and Disclosures:
Carrying Estimated
Amount Fair Value

Measured at
Fair Value

Fair Value Measurements Using
Level 1 Level 2
Level 3

July 31, 2022
Assets:Investments:
Cash and cash
equivalents$ 490,861 $ 490,861 $ 490,861 $ 490,861
Certificates ofdeposits
871,954871,954871,954871,954
Equity funds:
U.S. Equities
55,21055,21055,21055,210
Fixed income
162,752
162,752
162,752
Venture capital
3,143,736
3,143,736 3,143,736
Investment
property
10,343,224 10,343,224 10,343,224
Total
Investments $15,067,737 $15,067,737 $15,067,737 $1,418,025
Beneficial interests
in trusts
3,924,503
Liabilities:
Debt andfinancingarrangement$49,822,382

$

- $

-

-

-

162,752-

3,143,736-

10.343.224$162,752 $13,486,960

3,924,503

3,924,503-

3,924,503-$55,404,547

-

-

-

-

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

I.

FAIR VALUES OF FINANCIAL INSTRUMENTS - Continued
Carrying Estimated
Amount Fair Value

Measured at
Fair Value

Fair Value Measurements Using
Level 1 Level 2
Level 3

July 31, 2021
Assets:Investments:
Cash and cash
equivalents
Certificates ofdeposits
Equity funds:
U.S. Equities
Fixed income
Venture capital
Investment
property
Total
Investments$ 387,208$ 387,208

867,521867,521867,521867,521--50,523
114,882
3,592,593

50,523
114,882
3,592,593

50,523
114,882
3,592,593

50,523-

114,882-

3,592,593

476,810476,810476,810--476,810$5,489,537

Beneficial interests
in trusts
4,586,722
Liabilities:
Debt andfinancingarrangement$47,916,755$ 387,208 $ 387,208

$

-

$

-

$5,489,537 $5,489,537 $1,305,252$114,882 $4,069,403

4,586,722

4,586,722-

4,586,722-$53,285,411

-

-

-

-

Changes in Level 3 assets are as follows:
Fair Value Measurements Using Significant
Unobservable Inputs (Level 3)
2022
2021
Beginning Balance
Purchases and sales, net
Donated assets$ 4,069,403( 598,342)
10,015,899$ 4,095,674( 26,271)-

Ending Balance$ 13,486,960$ 4,069,403- 28 -

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

I.

FAIR VALUES OF FINANCIAL INSTRUMENTS - Continued
The following methods and assumptions were used to estimate the fair value of eachclass of financial instruments:
Cash equivalents, receivables, accounts payable and accrued payroll and benefits,deferred revenue and advances from the Federal government for student loans
The carrying values of these items approximate their fair values due to the shortmaturities of these instruments.
Investments
Fair values are based on quoted market prices, where available, and Level 2 and 3
inputs. The carrying amounts and the fair values of the University’s investments arepresented in Note C.
Notes payable and obligations under financing arrangement and capital leases
For fixed rate debt, fair value was estimated using discounted cash flow analyses basedon the University’s current incremental borrowing rates for similar types of borrowing
arrangements.

J.

FUND RAISING ACTIVITIESThe University conducts fundraising activities each year. The total cost of these
activities for fiscal years 2022 and 2021, was $342,756 and $301,327, respectively.

K.

RETIREMENT PLAN
The University’s full-time employees may participate in a retirement plan administeredby Ascensus. The University makes payments to the plan by withholding an employeeelected percentage from the employee’s salary with the University matching theemployee’s deduction up to five percent (5%). Total matching contributions were madeby the University for fiscal years 2022 and 2021, of $440,744 and $409,745,
respectively.

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

L.

CONCENTRATION OF RISKS
Concentration of Risk
The University generates revenue predominantly from tuition and fees, investment
income, gifts, auxiliary enterprises, and contributions. In planning and budgeting during
a fiscal year, significant reliance is placed on meeting tuition, gift, auxiliary, investment
earnings, and contribution goals in order for the University to sustain successful
operations. In the event that enrollment or gifts and contributions significantly decreasein any one year, operations could be adversely affected.
Financial instruments that potentially subject the University to concentrations of credit
risk and market risk consist principally of cash equivalents, investments, and student
receivables.
The University, in connection with its activities, grants credit to students that involves,to varying degrees, elements of credit risk. The maximum accounting loss from credit
risk is limited to the amounts that are recognized in the accompanying statements offinancial position as student accounts receivable at July 31, 2022 and 2021.
The University also has two bank deposits in excess of those insured under regulatory
insurance limits.

M.

OPERATING LEASESThe University leases office and classroom space for satellite campuses for programs
offered through its College of Professional Studies, office space for University services,
and an activities space for a University athletic program. These leases expire at various
dates through fiscal year 2025. Minimum future rental payments under non-cancelable
operating leases as of July 31, 2022 are as follows:
Fiscal YearEnding July 31,

Amount

2023
2024
2025

$183,065
110,400
75,000$368,465- 30 -

2023

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

M.

OPERATING LEASES - Continued
Operating lease payments under the non-cancelable leases totaled $541,624 and$572,687 for the years ended July 31, 2022 and 2021, respectively.
On August 10, 2011, the University entered into a ten (10) year lease, which expired
August 31, 2021, with a related party. The building leased provides office space for
University services to students. Operating lease payments under the non-cancelable lease
totaled $50,400 for the year ended July 31, 2021. On September 1, 2021, the University
began leasing the building on a month-to-month basis. Operating lease payments totaled$33,600 for the year ended July 31, 2022. The month-to-month lease ended March 31,
2022

N.

LITIGATION AND CONTINGENCIESThe University is a defendant in legal actions from time to time in the normal course ofoperations. It is not currently possible to state the ultimate liability, if any, in thesematters. In the opinion of management, any resulting liability from these actions will
not have a material adverse effect on the financial position of the activities of the
University.

O.

RELATED PARTY TRANSACTIONS
During fiscal years 2022 and 2021, the University had an agreement with a company
owned by a member of the University’s faculty. Under the agreement, the company
developed and is maintaining the following online programs of study for the University:
Master of Business Administration
Master of Arts in Education
Master of Science in Criminal Justice
Bachelor of Science in Organizational Leadership
Bachelor of Science in Criminal Justice
Bachelor of Science in Emergency Services Management
Associates of Arts
Associates of Science
Dual Enrollment
Specifically, the company is responsible for developing course work, producing lecturesand graphic presentations, and maintaining student records. Fees under the agreement
range from $149 to $249 per student, per course. The most recent agreement was
executed effective April 1, 2018 for three (3) years, and automatically renews for an
additional term of one (1) year unless terminated in accordance with the agreement.
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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021

O.

RELATED PARTY TRANSACTIONS - Continued
Total fees incurred during fiscal years 2022 and 2021 were $1,712,656 and $2,244,652,
respectively.
The University entered into leasing arrangements with related parties as described in
Note M.

P.

LIQUIDITY AND AVAILABILITY
Financial assets available for general expenditure, which is without donor or otherrestrictions limiting use, within one year of the statement of financial position date,comprise the following:
2022

2021

Financial assets at year-end:
Cash and cash equivalents
Contributions receivable
Students accounts receivable, net
Perkins loans, net
Other receivables
Investments
Beneficial interest in assets held by others
Cash value life insurance$ 1,133,069
11,725,355
714,204
63,71815,067,737
3,924,503
542,669$

Financial assets at end of year

$33,171,255$30,185,551

Less assets unavailable for general expenditures
within one year:
Perkins restricted cash and loans$(
33,707)
Contributions receivable due in greater than
one year (net)( 5,622,150)
Endowment funds held in perpetuity( 6,503,006)
Restricted by donors with purpose restrictions,net of estimated endowment distributions( 2,077,819)
Assets held in trust by others( 3,924,503)
Other restrictions( 764,202)
Debt service reserve(
48,757)
Investments in real property(10,343,224)
Financial assets available to meet cash needs
for general expenditures within one year $ 3,853,887- 32 -

621,361
17,961,516
831,35839
170,5905,489,537
4,586,722
524,428$(

33,714)(6,531,600)(6,489,771)(1,914,769)(4,586,722)( 203,007)( 48,673)( 476,810)$ 9,900,485

2023

THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2022 AND 2021P.

LIQUIDITY AND AVAILABILITY - Continued
The University’s endowment funds consist of donor-restricted endowments. Income
from donor-restricted endowments is restricted for specific purposes, principally
scholarships. Donor-restricted endowment funds are not available for general
expenditure.
As part of the University’s liquidity plan, it structures its financial assets to be available
as its obligations come due. Cash is held in interest bearing bank accounts and isinvested in short and intermediate term fixed income investments, certificates of deposit,
and money market funds.

Q.

SUBSEQUENT EVENTSThe University has evaluated subsequent events through October 3, 2022, the issuancedate of the University’s financial statements, and has determined that there are no
subsequent events requiring disclosure, except the collection of a pledge receivable asdisclosed in Note B and payment of certain debt disclosed in Note E.

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SUPPLEMENTARY INFORMATION

2023

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281

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMENTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2022

FINANCIAL RESPONSIBILITY COMPOSITE SCOREThe Department of Education issued regulations, effective July 1, 2020, regarding additional
disclosures deemed necessary to calculate certain ratios for determining sufficient financial
responsibility under Title IV. These disclosures are not required by accounting principles
generally accepted in the United States of America but are intended for use by the Departmentof Education and to ensure compliance with Federal Title IV regulations.
As explained on the United States Department of Education’s(https://studentaid.ed.gov/sa/about/data-center/school/composite-scores),websiteSection 498(c) of the Higher Education Act of 1965, as amended, requires forprofit and non-profit institutions to annually submit audited financial statements
to the Department to demonstrate they are maintaining the standards of financial
responsibility necessary to participate in the Title IV programs. One of many
standards, which the Department utilizes to gauge the financial responsibility of
an institution, is a composite of three ratios derived from an institution's audited
financial statements. The three ratios are a primary reserve ratio, an equity ratio,
and a net income ratio. These ratios gauge the fundamental elements of thefinancial health of an institution, not the educational quality of an institution.
The composite score reflects the overall relative financial health of institutions
along a scale from negative 1.0 to positive 3.0. A score greater than or equal to
1.5 indicates the institution is considered financially responsible.
Schools with scores of less than 1.5 but greater than or equal to 1.0 are consideredfinancially responsible, but require additional oversight. These schools are subject
to cash monitoring and other participation requirements.
For the fiscal years ended July 31, 2020, 2021, and 2022, management calculated the
University’s financial responsibility composite scores as follows:- 34 -

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BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMNTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2022
Net Assets
1. Net assets with donor restrictions: restricted in perpetuity
2. Other net assets with donor restrictions (not-restricted- in perpetuity):a. Annuities with donor restrictions
b. Term endowmentsc. Life income funds (trusts)
d. Beneficial interest in assets held by others
Total annuities, term endowments, life income funds,
and beneficial interests with donor restrictions
Property, Plant and Equipment, net
3. Pre-implementation property, plant and equipment, net (PP&E, net)
a. Ending balance of last financial statements submitted to the
Department of Education (July 31, 2019 financial statements)b. Less subsequent depreciation and disposalsc. Balance Pre-implementation property, plant and equipment, net$

1,361,116
3,924,503$

5,285,619$

65,830,140(7,604,419)
58,225,721

4. Debt Financed Post-implementation property, plant and equipment, net
Long-lived assets acquired with debt subsequent to July 31, 2019-

5. Construction in progress - acquired subsequent to July 31, 2019
6. Post-implementation property, plant and equipment, net, acquired
without debt:
a. Long-lived assets acquired without use of debt subsequent to July 31, 2019
7. Total Property, Plant and Equipment, net - July 31, 2021
Debt to be excluded from expendable net assets
8. Pre-implementation debt:
a. Ending balance of debt used for long-term purposes in the last financial
statements submitted to the Department of Education (July 31, 2019):
b. Less subsequent debt repayments (net of debt issuance costs)
c. Balance pre-implementation debt used for long term purposes

6,503,006

1,114,780$$

9. Pre-implementation debt not used for the purchase of property, plantand equipment or liability greater than asset value
a. Ending balance of debt not used for long-term purposes in the last financial
statement submitted to the Department of Education (July 31, 2019):
b. Less subsequent debt repaymentsc. Total pre-implementation debt not used for long term purposes

1,236,062
60,576,563

45,817,779(1,273,108)
44,544,671

13,782,317(13,738,221)
44,096d.Total pre-implementation debt

44,588,767

10. Allowable post-implementation debt used for capitalized long-lived assets-

11. Construction in progress (CIP) financed with current year debt-

12. Long-term debt not for the purchase of property, plant and equipment
or liability greater than asset valuea. Total debt and obligations under financing arrangement July 31, 2021

- 35 -$

5,233,616
49,822,383

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283

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMNTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2022
Primary Reserve Ratio:
Expendable Net Assets:
Statement of Financial Position - Net assets
1 without donor restrictions
Statement of Financial Position - Net assets
2 with donor restrictions
3 None noted
Statement of Financial Position and
Supplemental Disclosures Property, plant
4 and equipment, net, Line 7
Supplemental Disclosures Property, plant
5 and equipment, net, Line 3c
Supplemental Disclosures Property, plant
6 and equipment, net, Line 4
Supplemental Disclosures Property, plant
7 and equipment, net, Line 6a
Supplemental Disclosures Property, plant
8 and equipment, net, Line 5

9 Supplement Disclosures, Line 8c
10 Supplement Disclosures, Line 10
Supplemental Disclosure - term
endowments and beneficial interest with
11 donor restrictions, Line 2d
Supplemental Disclosure - term
12 endowments, Line 2b
Supplemental Disclosure - beneficial
13 interests, Line 2c
Supplemental Disclosure - Net assets withdonor restrictions, restricted in perpetuity
14 Line 1

Net assets without donor restrictions$ 28,879,054

Net assets with donor restrictions
Secured and Unsecured related party
receivables

12,634,585

Property, plant and equipment, net
Property, plant and equipment preimplementation
Property, plant and equipment postimplementation with outstanding debt fororiginal purchase
Property, plant and equipment postimplementation without outstanding debt fororiginal purchase-$ 60,576,563
58,225,721-

1,236,062

Construction in progress

1,654,684

Long-term debt - for long term purposes preimplementation
Long-term debt - for long term purposes postimplementation
Term endowments and beneficial interest
with donor restrictions

44,544,671-

5,285,619

Term endowments

1,361,116

Beneficial interests

3,924,503

Net assets with donor restrictions: restricted
in perpetuity

6,503,006

Total Expenses and Losses
Statement of Activities - Total operating
expenses and total depreciation from non15 operating activities
16 None noted

Total expenses without donor restrictions taken directly from Statement of Activities
Net investment losses

38,954,921-

Equity Ratio:
Modified Net Assets:
Statement of Financial Position - Net Assets
17 without Donor Restrictions
Statement of Financial Position - Net Assets
18 with Donor Restrictions
19 None noted
20 None noted

Net assets without donor restrictions

28,879,054

Net assets with donor restrictions
Intangible assets
Secured and Unsecured related party
receivables

12,634,585-

Modified Assets:
Statement of Financial Position - Total
21 Assets
22 None noted
23 None noted
24 None noted

Total Assets
Lease right-of-use asset pre-implementation
Intangible assets
Secured and Unsecured related party
receivables

93,871,975-

Net Income Ratio
Statement of Activities - Change in Net
25 Assets Without Donor Restrictions
Statement of Activities - Total Operating
Revenue and Other Additions, Total
investment income, net, without donor
restrictions (operating and non-operating)
26 and restricted capital contributions released

Change in Net Assets Without Donor
Restrictions

Total Revenue and Gains

382,515$ 39,337,436- 36 -

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BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMENTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2022

FINANCIAL RESPONSIBILITY COMPOSITE SCORE - Continued
Ratios:Primary Reserve Ratio:
Expendable Net Assets
Total Expense

2020
0.23322021
0.2812$ 10,062,321$ 43,150,681

Equity Ratio:
Modified Net Assets
Modified Assets

0.4235Net Income Ratio:
Change in Net Assets Without
Donor Restrictions
Total Unrestricted Revenue

0.06572022
0.3515$ 11,278,319$ 40,105,372
0.4477$ 40,254,826$ 95,046,663$ 13,692,654$ 38,954,921
0.4422$ 41,418,042$ 92,520,520
0.0019$ 3,032,753$ 46,158,518$ 41,513,639$ 93,871,975
0.0131$
74,183$ 40,179,555$
513,255$ 39,337,436

Strength Factor Scores:
Primary Reserve strength factor score
Equity strength factor score
Net Income strength factor score2.33332.54123.00002.81222.68601.09233.00002.65341.4856Composite Score:
Primary Reserve Weighted Score
Equity Weighted Score
Net Income Weighted Score

0.93331.01650.60001.12491.07440.21851.20001.06140.2971

Total Composite Score (Rounded):

2.6- 37 -

2.4

2.6

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BETHEL UNIVERSITYSCHEDULE OF NET ASSETS WITHOUT DONOR RESTRICTION, EXCLUSIVE OF
PROPERTY, BUILDINGS, EQUIPMENT, AND RELATED DEBT AND OBLIGATIONUNDER FINANCING ARRANGEMENT (UNAUDITED)YEAR ENDED JULY 31, 2022
The Southern Association of School and Colleges, Commission on Colleges (SACSCOC), hasvarious core requirements for meeting standards. Such requirements include Core Requirements
13.1 and 13.2(b) requiring, among other things, the University to present a statement offinancial position of net assets without donor restrictions, exclusive of plant assets and plantrelated debt, which represents the change in unrestricted net assets attributable to operations.
The chart below is provided to meet this SACSCOC requirement. Although the University’s net
unrestricted assets, excluding plant, property, equipment, and related debt is negative, the trend
over the past three fiscal years is positive, indicating the University has taken measures tostrengthen its financial stability.
Statements of Financial Position ofUnrestricted Net Assets, Exclusive of Plant
Assets and Plant-Related Debt

Restatement of Net Assets without plant and plant-related
debt
Total Net Assets

2022

July 31,
2021

2020

$ 41,513,639$ 41,418,042$ 40,254,829

Less: Plant assets, net(60,576,563)(61,988,448)(63,608,370)

Less: Restricted assets(12,634,982)(13,052,243)(11,963,213)(48,734)(48,673)(408,665)

Less: Investment in Real Property(10,492,709)(476,810)(1,176,810)

Less: Outstanding Pledges, net(11,725,279)(17,961,516)(18,535,652)

Add: plant-related, debt

45,350,873

45,502,914

45,827,534$ (8,613,755)$ (6,606,734)$ (9,610,347)

Less: Debt Service Reserves

Net assets without donor restrictions, not including plantand debt- 38 -

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BETHEL UNIVERSITYSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JULY 31, 2022

Federal Grantor/Pass-through Grantor/
Program or Cluster Title
U.S. Department of Education - Direct Awards
Student Financial Assistance - Cluster:
Federal Direct Student Loans Program (Note C)
Federal Perkins Loan Program (Note B)
Federal Work-Study Program
Federal Supplemental Educational
Opportunity Grants Program (Note D)
Federal Pell Grant Program
Federal TEACH Grants

Assistance
Listing Number

FederalExpenditures

84.26884.03884.033$20,489,937
6,020
108,82184.00784.06384.379313,4815,447,318
19,803

Total Student Financial Assistance Cluster

CARES Act: Higher Education Emergency Relief
Fund: (1)Federal Coronavirus Aid, Relief, and Economic
Security Act – Student
Federal Coronavirus Aid, Relief, and Economic
Security Act – Institution
Federal Coronavirus Aid, Relief, and Economic
Security Act – Strengthening Institutions$26,385,380

84.425E$3,889,055

84.425F

3,260,402

84.425M

310,225

Total CARES Act: Higher Education
Emergency Relief Fund

$7,459,682

U.S. Department of Education - Pass-throughProgram from:Special Education: Grants to States
Tennessee Teachers Assistants Grant

84.027A$

22,303

Total U.S. Department of Education

33,867,365

Total Expenditures of Federal Awards$33,867,365(1) Tested as a major program

See independent auditor’s report.
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BETHEL UNIVERSITYNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JULY 31, 2022

A.

BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards is presented inaccordance with the requirements by Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance), on the accrual basis ofaccounting consistent with the basis of accounting used by the University in the
preparation of its financial statements.
The University has elected not to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.

B.

FEDERAL PERKINS LOAN PROGRAM – ASSISTANCE LISTING NUMBER#84.038
The outstanding loan balance for the Federal Perkins Loan Program at July 31, 2022 was$-0-, net of the allowance for uncollectible loans of $6,020. Total loan disbursements forthe program for the year ended July 31, 2022, were $-0-.

C.

FEDERAL DIRECT LOANS PROGRAM – ASSISTANCE LISTING NUMBER#84.268
During the fiscal year ending July 31, 2022, the University processed $20,489,937 of
new loans under the Federal Direct Loans program (which includes subsidized andunsubsidized Stafford Loans, Parents for Undergraduate Students, and Supplemental
Loans for Students).

D.

MATCHING FUNDSThe University received a waiver from the U.S. Department of Education and elected not
to provide matching funds for the Federal Supplemental Educational Opportunity Grants
program during the fiscal year ended July 31, 2022.

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Independent Auditor’s Report on Internal Control Over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards

The Board of Trustees
Bethel University
McKenzie, Tennessee
We have audited, in accordance with the auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the financial
statements of Bethel University (the “University”) (a nonprofit organization), which comprisethe statements of financial position as of July 31, 2022, and the related statements of activities,
and cash flows for the year then ended, and the related notes to the financial statements, andhave issued our report thereon dated October 3, 2022
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the University’s
internal control over financial reporting (internal control) as a basis for designing audit
procedures that are appropriate in the circumstances for the purpose of expressing our opinion
on the financial statements, but not for the purpose of expressing an opinion on the effectivenessof the University’s internal control. Accordingly, we do not express an opinion on theeffectiveness of the University’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct, misstatements, on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the entity’s financial statements will not be prevented,
or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraphof this section and was not designed to identify all deficiencies in internal control that might bematerial weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses or significant deficiencies may exist that were not identified.

The Astoria • 3803 Bedford Avenue, Suite 201 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA2023

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Bethel University

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the University’s financial statements
are free from material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements, noncompliance with which
could have a direct and material effect on the financial statements. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly,
we do not express such an opinion. The results of our tests disclosed no instances ofnoncompliance or other matters that are required to be reported under Government AuditingStandards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control andcompliance and the results of that testing, and not to provide an opinion on the effectiveness of
the University’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the University’s
internal control and compliance. Accordingly, this communication is not suitable for any otherpurpose.

Nashville, Tennessee
October 3, 2022

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Independent Auditor’s Report on Compliance For Each Major
Program and on Internal Control Over Compliance
Required by Uniform Guidance

The Board of Trustees
Bethel University
McKenzie, Tennessee

Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Bethel University’s (the “University”) compliance with the types ofcompliance requirements identified as subject to audit in the OMB Compliance Supplement that
could have a direct and material effect on each of the University’s major federal program for theyear ended July 31, 2022. The University’s major federal program is identified in the summaryof auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the University complied, in all material respects, with the types of compliancerequirements referred to above that could have a direct and material effect on each of its major
federal program for the year ended July 31, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally acceptedin the United States of America; the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; andthe audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance arefurther described in the Auditor’s Responsibilities for the Audit of Compliance section of ourreport.
We are required to be independent of the University and to meet our other ethicalresponsibilities, in accordance with relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion on compliance for each major federal program. Our audit does not provide alegal determination of the University’s compliance with the compliance requirements referred toabove.

The Astoria • 3803 Bedford Avenue, Suite 201 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA2023

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THE CUMBERLAND PRESBYTERIAN CHURCH

Bethel University

Responsibilities of Management for ComplianceManagement is responsible for compliance with the requirements referred to above and for thedesign, implementation, and maintenance of effective internal control over compliance with therequirements of laws, statutes, regulations, rules, and provisions of contracts or grant
agreements applicable to the University’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance withthe compliance requirements referred to above occurred, whether due to fraud or error, andexpress an opinion on the University’s compliance based on our audit. Reasonable assurance isa high level of assurance but is not absolute assurance and therefore is not a guarantee that anaudit conducted in accordance with generally accepted auditing standards, Government AuditingStandards, and the Uniform Guidance will always detect material noncompliance when it exists.
The risk of not detecting material noncompliance resulting from fraud is higher than for that
resulting from error, as fraud may involve collusion, forgery, intentional omissions,misrepresentations, or the override of internal control. Noncompliance with the compliancerequirements referred to above is considered material if there is a substantial likelihood that,
individually or in the aggregate, it would influence the judgment made by a reasonable user ofthe report on compliance about the University’s compliance with the requirements of each major
federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government
Auditing Standards, and the Uniform Guidance, we:

Exercise professional judgment and maintain professional skepticism throughout theaudit.



Identify and assess the risks of material noncompliance, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the University’s compliance withthe compliance requirements referred to above and performing such other procedures as
we considered necessary in the circumstances.



Obtain an understanding of the University’s internal control over compliance relevant tothe audit in order to design audit procedures that are appropriate in the circumstances
and to test and report on internal control over compliance in accordance with the
Uniform Guidance, but not for the purpose of expressing an opinion on the effectivenessof the University’s internal control over compliance. Accordingly, no such opinion isexpressed.

We are required to communicate with those charged with governance regarding, among othermatters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.
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Bethel University

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of acontrol over compliance does not allow management or employees, in the normal course of
performing their assigned functions, to prevent, or detect and correct, noncompliance with atype of compliance requirement of a federal program on a timely basis. A material weakness ininternal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliancewith a type of compliance requirement of a federal program will not be prevented, or detected
and corrected, on a timely basis. A significant deficiency in internal control over compliance isa deficiency, or a combination of deficiencies, in internal control over compliance with a type ofcompliance requirement of a federal program that is less severe than a material weakness ininternal control over compliance, yet important enough to merit attention by those charged withgovernance.
Our consideration of internal control over compliance was for the limited purpose described in
the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed
to identify all deficiencies in internal control over compliance that might be material weaknesses
or significant deficiencies in internal control over compliance. Given these limitations, during
our audit we did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as defined above. However, material weaknesses orsignificant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness ofinternal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on therequirements of the Uniform Guidance. Accordingly, this report is not suitable for any otherpurpose.

Nashville, Tennessee
October 3, 2022

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BETHEL UNIVERSITYSCHEDULE OF FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2022

I. SUMMARY OF INDEPENDENT AUDITOR’S RESULTS
Financial Statements
Type of auditor’s report issued:

Unmodified

Internal control over financial reporting:Material weakness(es) identified?
Significant deficiency(ies) identified?

Noncompliance material to financial statements
noted?

Yes X NoYes X None Reported

Yes X No

Federal Awards
Internal control over major program:

Material weakness(es) identified?
Significant deficiency(ies) identified?

Type of auditor’s report issued on compliance formajor program:Any audit findings disclosed that are required
to be reported in accordance with
2 CFR 200.516(a)?

- 46 -Yes X NoYes X None Noted

Unmodified

Yes X No

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BETHEL UNIVERSITYSCHEDULE OF FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2022

I. SUMMARY OF INDEPENDENT AUDITOR’S RESULTS - Continued
Major Programs:
Assistance Listing
NumberCARES Act: Higher
Education Emergency
Relief Fund:84.425E
84.425F
84.425M

Name of Federal Program

Federal Coronavirus Aid, Relief, andEconomic Security Act - Student
Federal Coronavirus Aid, Relief, andEconomic Security Act - Institution
Federal Coronavirus Aid, Relief, andEconomic Security Act – Strengthening
Institutions

Dollar threshold used to distinguish between type A
and type B programs
Auditee qualified as low-risk auditeeII.

Amount Expended$ 3,889,055
3,260,402

310,225$1,016,021
X Yes

FINANCIAL STATEMENT FINDINGS
A. Material Weakness in Internal Control
None Reported.
B. Compliance Findings
None Reported.

III.

FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS
None Reported.

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BETHEL UNIVERSITYSCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2022

The University had no prior audit findings related to the testing of its federal award programs.

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Memphis Theological Seminaryof the Cumberland Presbyterian Church
Financial Statements
July 31, 2022 and 2021

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Table of Contents

July 31, 2022 and 2021
Page

Independent Auditor’s Report .................................................................................................................................... 2
Financial Statements
Statements of Financial Position ......................................................................................................................... 5
Statement of Activities ......................................................................................................................................... 6
Statement of Functional Expenses ...................................................................................................................... 7
Statements of Cash Flows................................................................................................................................... 8
Notes to the Financial Statements....................................................................................................................... 9
Supplementary Information
Schedule of Expenditures of Federal Awards ................................................................................................... 21
Financial Responsibility Supplemental Schedule Required by the U.S. Department of Education .................. 22
Non-Financial Section
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ...................................................................... 26
Independent Auditor's Report on Compliance for Each Major Program and on
Internal Control over Compliance Required by the Uniform Guidance ............................................................. 28
Schedule of Findings and Questioned Costs .................................................................................................... 30
Summary Schedule of Prior Audit Findings ....................................................................................................... 31

340

MINUTES OF THE GENERAL ASSEMBLYINDEPENDENT AUDITOR’S REPORTTo the Board of Trustees
Memphis Theological Seminary of the Cumberland Presbyterian Church
Memphis, Tennessee
Report on the Audit of the Financial Statements
OpinionWe have audited the accompanying financial statements of Memphis Theological Seminary of the Cumberland
Presbyterian Church (a nonprofit organization), which comprise the statement of financial position as of July 31,
2022, and the related statements of activities, functional expenses, and cash flows for the year then ended, andthe related notes to the financial statements.
In our opinion, the financial statements present fairly, in all material respects, the financial position of Memphis
Theological Seminary of the Cumberland Presbyterian Church as of July 31, 2022, and the changes in its net
assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in
the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of Memphis Theological Seminary of the Cumberland Presbyterian Church and to meet our otherethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe thatthe audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordancewith accounting principles generally accepted in the United States of America, and for the design, implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements thatare free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about Memphis Theological Seminary of the
Cumberland Presbyterian Church’s ability to continue as a going concern within one year after the date that thefinancial statements are available to be issued.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are freefrom material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes ouropinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not aguarantee that an audit conducted in accordance with generally accepted auditing standards and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material
CANNON WRIGHT BLOUNT PLLC
PHONE 901.685.7500

756 RIDGE LAKE BLVD

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are
considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence
the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government AuditingStandards, we:

Exercise professional judgment and maintain professional skepticism throughout the audit.



Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of Memphis Theological Seminary of the Cumberland Presbyterian Church’s internal
control. Accordingly, no such opinion is expressed.



Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the financial
statements.

Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, thatraise substantial doubt about Memphis Theological Seminary of the Cumberland Presbyterian Church’s
ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit, significant audit findings, and certain internal control-related matters that
we identified during the audit.
Report on Summarized Comparative Information
We have previously audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s 2021
financial statements, and we expressed an unmodified audit opinion on those audited financial statements in ourreport dated December 13, 2021. In our opinion, the summarized comparative information presented herein as ofand for the year ended July 31, 2022, is consistent, in all material respects, with the audited financial statementsfrom which it has been derived.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The
accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, and the financial responsibility supplemental schedule required by the U.S. Department of Education arepresented for purposes of additional analysis and are not a required part of the financial statements. Suchinformation is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the financial statements. The information has been subjected to theauditing procedures applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used toprepare the financial statements or to the financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. In our opinion, theschedule of expenditures of federal awards and financial responsibility supplemental schedule required by the
U.S. Department of Education are fairly stated, in all material respects, in relation to the financial statements as awhole.
3

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Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 21, 2022,
on our consideration of Memphis Theological Seminary of the Cumberland Presbyterian Church’s internal control
over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts,
and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testingof internal control over financial reporting and compliance and the results of that testing, and not to provide an
opinion on the effectiveness of Memphis Theological Seminary of the Cumberland Presbyterian Church’s internal
control over financial reporting or on compliance. That report is an integral part of an audit performed inaccordance with Government Auditing Standards in considering Memphis Theological Seminary of the
Cumberland Presbyterian Church’s internal control over financial reporting and compliance.

Memphis, Tennessee
November 21, 2022

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statements of Financial Position

July 31, 2022 and 2021
ASSETSCash and cash equivalents
Investments, at fair value
Tuition and fees receivable, net of allowance of$53,818 in 2022 and $43,418 in 2021
Promises to give, net
Other receivables
Capital assets, net of accumulated depreciation
Cash value of life insurance
Land held for sale
Other assets
Total assets

2022$

3,461,611
14,586,351

2021$

1,999,317
15,431,427

9,343
53,401
97,9172,634,464
26,536
68,83927,7483,194
3,111,457
19,891
27,44854,846$ 20,938,462$ 20,675,328$$

LIABILITIES AND NET ASSETS
Liabilities
Accounts payable and accrued expenses
Deferred revenue
Notes payable
Total liabilities
Net Assets
Without donor restrictions
Undesignated
Designated by Board for endowment
Total net assets without donor restrictions
With donor restrictions
Total net assets
Total liabilities and net assets

See independent auditor’s report and notes to the financial statements

140,098
176,592
2,160,907

96,7232,262,465

2,477,597

2,359,188

2,828,087
3,184,461
6,012,548
12,448,317

2,291,234
3,875,932
6,167,166
12,148,974

18,460,865

18,316,140$ 20,938,462$ 20,675,328

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statement of Activities

For the Year Ended July 31, 2022(with summarized comparative totals for the year ended July 31, 2021)

Operating Revenues and Support
Tuition and fees, net of scholarships of$252,377 and $259,457, respectively
Contributions and grants
Other revenue and support
Net assets released from restrictions

Without
Donor
Restrictions
$

2021
Total

1,459,177
2,561,315
131,829-

3,202,497

949,824

4,152,321

3,595,110

1,447,697
255,222304,250
168,074
114,885
92,922-

1,447,697
255,222304,250
168,074
114,885
92,922

1,425,837
243,806
334,775
117,993
114,274
95,149954,147
167,607-954,147
167,607995,366
128,2733,504,804-

3,504,804

3,455,473

Increase (decrease) in net assets from operations(302,307)

949,824

647,517

139,637

Non-operating revenues and expenses
Investment income (loss)
Gain on sale of assets
Total non-operating revenues and expenses(361,198)
508,887
147,689(650,481)(650,481)(1,011,679)
508,887(502,792)

3,654,123
3,654,123

Change in net assets(154,618)

299,343

144,725

3,793,760

Net assets - beginning of year

6,167,166

12,148,974

18,316,140

14,522,380

Expenses
Educational program services
Instruction
Library
Student services
Center for pastoral formation
Program for alternative studies
Academic support
Supporting services
Institutional support
Development and fundraising
Total expenses

Net assets - end of year$

6,012,548

$

2022
Total

- $
1,727,781(777,957)

Total operating revenues and support

1,459,177
833,534
131,829
777,957

With
Donor
Restrictions$

See independent auditor’s report and notes to the financial statements

12,448,317$

18,460,865$$

1,627,798
1,764,298
203,014-18,316,140

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THE CUMBERLAND PRESBYTERIAN CHURCH
2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH

For the Year Ended July 31, 2022(with summarized comparative totals for the year ended July 31, 2021)

82,601
17,1704,365$ 1,979,123
390,888

2022
Total

17,0285,869$ 1,959,048
372,889

2021
Total

Supporting Services
Security
Services-

27,859Development
andFundraising
Facilities
Operations

$

279

917

155,059$

72,754
16,425$-

Institutional
SupportAcademic
Support$ 128,286
29,924-

2,858

163,674

Educational Program Services
Center for Program for
Pastoral
Alternative
Formation
Studies
66,65815,969--19,219Student
Services275

249

62,154

177,842
58,665$954,147$$$ 145,066
11,749-1,917-

155,242
95,728-391,316
78,846$ 180,697
23,976
3,187

1,327

15,281$$

68,16012,682
210
2,636

960

107,140
16,997

LibraryStatement of Functional Expenses

Instruction
$
35
1,936

1,314

16,183
-

-

-

2,485

-

59,89365,90916,744

19,103

2,000
-

-

537

-

-

-

-

-

-

-

-

55,36250,118-63,21252,855

-

-

-

259
-

-

-

-

61,31352,855

1,640-

95,497
1,908(40,410)76,379197,335

94,585
11,044
132,553
86,651
15,138203,729

3,000-

105,812
1,908
158,126
76,37913,195
197,335-

10,16615,084-250-

99
55,807
13,195-60,535-(16,183)

-

3,231
-

(604,663)

-

4,143

-

4,461

7,169

6,373

225,197

33,874$ 3,455,473

103,565$ 3,504,804

Salaries andWages$ 843,585
Benefits
184,147
Professional
Development
3,566
Travel/AutoExpense14,159
Office Supplies
and Expense
10,306
Consultants /Professional
29,919Special Events
46,169Student /Covenant
Groups
19,103
Repairs andMaintenanceUtilities
Insurance
Expense50
Property Taxes
Other Expense
60,629Interest Expense
Bad Debt
Depreciation
Allocation of Facilities
Operations &Security
236,064

167,607$ 114,885$$ 168,074-$ 304,250$$ 255,222

92,922$ 1,447,697

See independent auditor’s report and notes to the financial statements

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statements of Cash Flows

For the Years Ended July 31, 2022 and 2021

Cash Flows from Operating Activities
Change in net assets
Adjustments to reconcile change in net assets to net
cash provided by (used for) operating activities:
Depreciation
Change in market value of investments(Gain) loss on sale/disposition of assets
Gain on note payable forgivenessBad debt expense
Changes in operating assets and liabilities:
Tuition, fees, promises to give, and other receivables
Other assets
Accounts payable and accrued expenses
Deferred revenue

2022$

144,7252021$

3,793,760

197,335
1,125,468(508,887)
13,195

203,729(3,568,333)
324(425,300)
15,138(142,914)(13,993)
43,375
176,592

35,874
11,682(18,446)-

1,034,896

48,428Cash Flows from Investing Activities
Purchases of investments
Reinvestments of investment earnings
Sale of investments
Sale of land held for investment(Increase) decrease in cash surrender value of life insurance
Sales of Capital Assets
Purchases of capital assets(711,091)(39,213)469,91252,000(6,645)
902,476(138,483)(44,259)(28,715)
438,6151,470(108,033)

Net cash flows from (used for) investing activities

528,956

259,078(101,558)(97,766)(99,327)(101,558)(197,093)

Net change in cash and cash equivalents

1,462,294

110,413

Cash and cash equivalents, beginning of year

1,999,317

1,888,904

Net cash provided by (used for) operating activities

Cash Flows from Financing Activities
Increase (decrease) in line of credit
Principal payments on notes payable
Net cash flows used for financing activities

Cash and cash equivalents, end of year$

3,461,611$

1,999,317

Supplemental Disclosure:Interest paid during the year$

77,285$88,301

See independent auditor’s report and notes to the consolidated financial statements

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THE CUMBERLAND PRESBYTERIAN CHURCH

347

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Note 1 – Organization and Purpose
The Memphis Theological Seminary of the Cumberland Presbyterian Church (the “Seminary”) is an ecumenicalProtestant seminary serving the Mid-South region from its campus in Memphis, Tennessee. The Seminary
provides postgraduate theological education to clergy and church leaders of the parent denomination andqualified students from other denominations. The Seminary is governed by a Board of Trustees elected by theGeneral Assembly of the Cumberland Presbyterian Church.
Note 2 – Significant Accounting Policies
Financial Statement Presentation
The Seminary prepares its financial statements in accordance with accounting principles generally accepted in
the United States of America, which involves the application of accrual accounting. Under generally accepted
accounting principles (GAAP), net assets and revenues, expenses, gains, and losses are classified based on theexistence or absence of donor-imposed restrictions. Accordingly, net assets of the Seminary and changes therein
are classified and reported as follows:
Net Assets Without Donor Restrictions: Net assets that are not subject to donor-imposed stipulations. Net
assets without donor restrictions may be designated for specific purposes by action of the Board of
Directors or may otherwise be limited by contractual agreements with outside parties.
Net Assets With Donor Restrictions: Net assets whose use by the Seminary is subject to donor-imposed
stipulations that can be fulfilled by actions of the Seminary pursuant to those stipulations or that expire withthe passage of time. Net assets with donor restrictions also includes net assets subject to donor-imposed
stipulations that they be maintained permanently by the Seminary. Generally, the donors of these assets
permit the Organization to use all or part of the investment return on these assets.
Revenues are reported as increases in net assets without donor restrictions unless they are restricted by donorimposed stipulations. Expenses are generally reported as decreases in net assets without donor restrictions.
Satisfaction of donor-imposed stipulations that simultaneously increase net assets without donor restrictions anddecrease net assets with donor restrictions are reported as reclassifications.
Cash Equivalents
Cash equivalents are defined as short term, highly liquid investments that are both readily convertible to known
amounts of cash and are so near maturity that they present insignificant risk of changes in value because ofchanges in interest rates.
Tuition and Fees Receivable
Tuition and fees receivable represent amounts due the Seminary for educational services rendered to students.
Management provides for probable uncollectible amounts through adjustments to allowances based upon its
assessments of the current status of individual receivables.
Promises to Give
Promises to give represents pledges from numerous donors for a campaign initiated during the year ended July
31, 2022, to fund the House of Black Studies at the Seminary. The receivables have been discounted to present
value using rates of 1.35 - 1.92 percent. Management has determined that no allowance for doubtful pledges isnecessary.
Other Receivables
Other receivables represent amounts due the Seminary primarily from the Board of Stewardship.
Revenue Recognition
Revenues are recognized when control of the promised good or service is transferred to customers (students andother educational entities) in an amount that reflects the consideration the Seminary expects to be entitled fromstudents and other payors.

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Performance obligations are determined based on the nature of the services provided. The majority of the
Seminary’s educational services represent a bundle of services that are not capable of being distinct and as such,are treated as a single performance obligation satisfied over time as services are rendered. The Seminary also
provides certain additional services which are not included in the bundle of services, and as such are treated as
separate obligations satisfied at a point in time, if and when, those services are rendered. Tuition revenues arerecognized over time. Refunds of tuition are granted if students withdraw from classes, for which tuition has been
charged, within an agreed-upon period of time before the end of the academic term. All academic terms begin
and end within a single fiscal year, with the exception of one program. Revenues for the program not ending in
the fiscal year in which it began that are not earned at the end of the fiscal year are deferred. See Note 9 fordeferred revenue at the end of the current fiscal year.
The Seminary determines the transaction price based on agreed upon tuition rates, fees, and rental charges,
adjusted for estimates of variable consideration, such as implicit price concessions. The Seminary utilizes the
expected value method to determine the amount of variable consideration that should be included to arrive at thetransaction price, using scholarships and historical collection experience. If actual amounts of consideration
ultimately received differ from the Seminary’s estimates, the Seminary adjusts these estimates in the period suchvariances become known. Adjustments arising from a change in the transaction price were not significant for theyear ended July 31, 2022.
The Seminary’s adoption of ASC 606 primarily impacts the presentation of revenues due to the inclusion ofvariable consideration in the form of implicit price concessions contained in certain of its contracts with customers.
Amounts estimated to be uncollectible are generally considered implicit price concessions that are a direct
reduction to net revenues.
The Seminary recognizes revenue in the statements of activities and contract assets on the statements offinancial position only when the services have been provided. Since the Seminary has performed its obligation
under the contract, it has unconditional rights to the consideration recorded as contract assets and therefore
classifies those billed and unbilled contract assets as accounts receivable.
Unconditional promises to give are recognized as revenue in the period the promise was made. Contributions,grants, and bequests are recognized as net assets with donor restrictions if they are received with donor
stipulations that limit the use of the donated assets. Donor-imposed restrictions are released when a restriction
expires, that is, when the stipulated time has elapsed, when the stipulated purpose for which the resource wasrestricted has been fulfilled, or both.
Conditional promises to give, that is, those with a measurable performance or other barrier, and a right of return,are not recognized until the conditions on which they depend have been substantially met.
Investment Valuation and Income Recognition
Investments are reported at fair value. Fair value is the price that would be received to sell an asset or paid totransfer a liability in an orderly transaction between market participants at the measurement date. See Notes 3
and 4 for discussion and computation of fair value.
Unrealized holding gains and losses are included in current year revenue and support as a component ofinvestment income. Realized gains and losses are computed using the specific identification method.
Capital Assets
All acquisitions of property and equipment and expenditures for repairs and maintenance that prolong the useful
lives of assets in excess of $1,000 are capitalized at cost. Expenditures for normal repair and maintenance are
expensed to operations as they occur. Depreciation is provided through the straight-line method over the assets’estimated useful lives which range from three to ten years for equipment, fifteen years for library books andtwenty-five to forty years for buildings.
Use of Estimates in the Preparation of Financial Statements
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the amounts reported in the financial statements andaccompanying notes. Actual results could differ from those estimates.

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THE CUMBERLAND PRESBYTERIAN CHURCH

349

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Income Taxes
The Seminary is a not-for-profit organization that is exempt from income taxes under Internal Revenue Code
Section 501(c)(3) and is also exempt from state income taxes. The Seminary is generally no longer subject tofederal and state audit for tax years prior to the year ended July 31, 2019.
Contributions of cash and other financial assets
Contributions received by the Seminary are recorded as support with donor-imposed restrictions or without donor
restrictions depending on the existence and/or nature of any donor stipulations. Net assets with donor restrictions
are reclassified to net assets without donor restrictions upon satisfaction of the time or purpose restrictions.
Contributions of nonfinancial assets
Donations of property and use of property are recorded as support at their estimated fair value at the date of
donation. Such donations are reported as unrestricted support unless the donor has restricted the donated asset
to a specific purpose. No property was donated in 2022 or 2021.
Donated services are recognized as contributions if the services (a) create or enhance non-financial assets or (b)require specialized skills, are performed by people with those skills, and would otherwise be purchased by theOrganization. There were no contributed services recorded in 2022 or 2021.
Functional Allocation of Expenses
The cost of providing the various educational programs and supporting services has been summarized on afunctional basis in the statement of functional expenses. Expenses that can be identified with a specific programor supporting service are charged directly to the program or supporting service. Expenses which apply to morethan one functional category have been allocated based on estimates made by management. The expenses thatare allocated are facilities operations and security which are allocated on a square foot basis.
Subsequent Events
The Seminary has evaluated all events or transactions that occurred through November 21, 2022, the date theSeminary approved these financial statements for issuance.
Note 3 – Fair Value Measurement
FASB ASC Subtopic 820-10 Fair Value Measurements,(formerly SFAS No. 157), defines fair value as theexchange price that would be received for an asset or paid to transfer a liability in the principal or mostadvantageous market for the asset or liability in an orderly transaction between market participants at themeasurement date. SFAS No. 157 established a three-level fair value hierarchy that prioritizes the inputs used tomeasure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize theuse of unobservable inputs.
The three levels of inputs used to measure fair value are as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities.
 Level 2 – Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar
assets and liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets
that are not active; or inputs that are observable or can be corroborated by observable market data.
 Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to thefair value of the assets or liabilities. This includes certain pricing models, discounted cash flow
methodologies and similar techniques that use significant unobservable inputs.
The estimated fair value of the Seminary's financial instruments has been determined by management using
available market information. However, considerable judgment is required in interpreting market data to develop
the estimates of fair value. Accordingly, the fair values are not necessarily indicative of the amounts that the
Seminary could realize in a current market exchange. The use of different market assumptions may have amaterial effect on the estimated fair value amounts.

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

The carrying amounts of cash and cash equivalents, net receivables, cash value of life insurance, payables,
accrued liabilities, and debt are a reasonable estimate of their fair value, due to their short term nature, method ofcomputation and interest rates for current debt.
All financial assets that are measured at fair value on a recurring basis (at least annually) have been segregatedinto the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value
at the measurement date.
The following table sets forth by level, within the fair value hierarchy, the Seminary’s financial instruments at fairvalue as of July 31, 2022:
Total
Investment securities
Cash/cash equivalents
Common and preferred stocks
Fixed income securities
Real estate investment funds
Mutual funds
Real estate and other investments
Private investment entities
Total investments$

Level 1

Level 2

Level 3401,736
83,707
101,573796,689
783,048
34,184
12,385,414$

401,736
74,024
101,573
746,718-$

9,683
796,689
36,330-$34,184-$ 14,586,351$

1,324,051$

842,702$34,184

The following table sets forth by level, within the fair value hierarchy, the Seminary’s financial instruments at fairvalue as of July 31, 2021:
Total
Investment securities
Cash/cash equivalents
Common and preferred stocks
Real estate investment funds
Mutual funds
Private investment entities
Total investments
Land held for sale$

Level 1

Level 2

Level 3609,828
93,069809,126
504,605
13,414,899$

609,828
93,069504,605-$

809,126-$-$ 15,431,527$

1,207,502$

809,126

$

-

$

$

-

$

-

$

27,44827,448The private investment entities are investments entered into by the Board of Stewardship to achieve greater rates
of return. The private investment entities measured at fair value using the net asset value per share (or its
equivalent) practical expedient have not been categorized in the fair value hierarchy in accordance with therequirements of ASC 820-10-35-54B. The fair value of the private investment entities presented in this table isintended to permit reconciliation to the amounts presented in the statement of financial position.
Fair value for investments in real estate fund vehicles reported as Level 3 are recorded at NAV. Fair value ininvestments in undeveloped land reported as Level 3 is recorded at estimated fair value as of the date of receipt.
Nominal value is recorded on certain real estate assets where fair values cannot be obtained. The recorded
amounts are reduced to the estimated net realizable value when a permanent impairment in such values has
occurred. Fair value of other investments reported as Level 3 consist of investments valued using discounted
future cash flows and other unobservable inputs.
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THE CUMBERLAND PRESBYTERIAN CHURCH

351

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

The carrying value of the above land held for sale was based on expected recoverability at the time of sale. The
Seminary used appraised values and other information available to determine the carrying value. The inputs used
to determine fair value were considered unobservable and were therefore Level 3 inputs. There were notransactions affecting the carrying value of the land held for sale in the year ended July 31, 2021; however, theland was sold during the year ended July 31, 2022.
The following table provide a reconciliation of the beginning and ending balances for assets measured at fairvalue using significant unobservable inputs (Level 3) for the years ended July 31, 2022 and 2021:
2022

2021

Beginning balance
Purchases of assets
Net change in investment valuation$

32,607
1,578$-

Ending balance$

34,185$-Investment income/(loss) was as follows for the years ended July 31, 2022 and 2021:

2022

2021

Investment income
Change in market value of investments$

113,789 $(1,125,468)

85,7903,568,333

Net investment income/(loss)$(1,011,679) $3,654,123

Note 4 – Endowments
Nearly all of the Seminary’s investments, which contain endowments, are managed by the Board of Stewardship,
Foundation and Benefits of the Cumberland Presbyterian Church, Inc., and maintained in pooled investment
accounts with other funds. The investments generally originate from gifts and contributions for which separate
identifiable investment accounts are created that indicate the source of the funds and/or the purpose for which thefunds are to be used. Many of these accounts are designated for monthly distributions to the Seminary based on
one-twelfth of 5% of the rolling average value. The Board of Stewardship, Foundation and Benefits, issues anaggregate amount to the Seminary and charges the applicable accounts for their proportionate share. In addition,
the Seminary can request on an as needed basis, additional distributions that will be used for the purpose forwhich the account was created.

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

The Seminary has interpreted the Uniform Prudent Management of Institutional Funds Act (“UPMIFA”) requiring a
portion of a donor restricted endowment of perpetual duration be classified as permanently restricted assets. The
amount of the endowment that must be retained permanently is in accordance with explicit donor stipulations as
outlined in their respective endowment agreements. The Seminary has other endowment funds that are
temporarily restricted by the donor as to purpose and are classified as temporarily restricted until they are
expended on their respective purposes. Investment income and net appreciation on these permanently andtemporarily restricted endowments is classified as temporarily restricted or permanently restricted if so directed by
the donor in the respective endowment agreements or as unrestricted in the absence of donor instructions. The
Seminary has other donated funds and board designated funds that are included in investments and are not
restricted as to use. These funds, as well as investment income and net appreciation on these funds areclassified as unrestricted. Expenditures (withdrawals) of the temporarily restricted and unrestricted funds areapproved by management. The funds held by the Board of Stewardship, Foundation and Benefits of the
Cumberland Presbyterian Church, Inc. are invested with the primary objective of providing a balance between
capital appreciation, preservation of capital, and current income. This is a long-term goal designed to maximize
returns without undue risk. The Board of Stewardship selects the investment portfolio where the endowments will
be invested as described in the Investment Policy of The Cumberland Presbyterian Church Center, which outlines
the asset allocations, permissible investments, and objectives of the portfolios.
From time to time, the fair value of assets associated with individual donor restricted endowment funds may fall
below the level that the donor requires the Seminary to retain as a fund of perpetual or term duration. In
accordance with U.S. GAAP deficiencies of this nature are reported in net assets with donor restrictions. These
deficiencies resulted from unfavorable market fluctuations that occurred after the investment of donor-restricted
contributions and continued appropriation for certain programs that were deemed prudent by the governing board.
Subsequent gains that restore the fair value of the assets of the endowment fund to the required level will beclassified as an increase in net assets with donor restrictions. Changes in endowment net assets for the years
ended July 31, 2022 and 2021, were as follows:
Perpetual
and Term
Donor
Restricted

Board
DesignatedBalance at July 31, 2020$

Investment return:
Investment income
Change in market value
Total investment return
Contributions
Appropriation of endowment assets for expenditure
Balance at July 31, 2021
Investment return:
Investment income
Change in market value
Total investment return
Contributions
Appropriation of endowment assets for expenditure
Balance at July 31, 2022$

2,598,495

$

Total

9,630,240$ 12,228,735

11,841
1,485,120
1,496,961(219,524)

16,8732,083,214
2,100,087
44,259(219,091)

28,714
3,568,334
3,597,048
44,259(438,615)

3,875,932

11,555,495

15,431,427

15,278(476,969)(461,691)(229,780)

22,209(672,690)(650,481)
211,091(240,132)

37,487(1,149,659)(1,112,172)
211,091(469,912)

3,184,461$ 10,875,973$ 14,060,434

At July 31, 2022 and 2021, there were no significant amounts of deficiencies in any individual endowment funds.

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353

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Note 5 – Promises to Give
As of July 31, 2022, promises to give are due to be received as follows:
Less than one year
One year to five years
Total promises to giveLess: discount to present value$

15,50043,20058,700(5,299)Promises to give, net$

53,401In April 2022, the Seminary received a multi-year conditional promise to give from a donor for $275,000 for theoperation of a chaplaincy studies program at the Seminary. Payment of $125,000 for year one was received
during the first year ended July 31, 2022, based on the Seminary’s meeting of the condition for year one.
Payments of $75,000 in year two, $50,000 in year three, and $25,000 in year four are conditioned on the
Seminary’s successful raising of $50,000, $75,000, and $100,000 for years two, three, and four, respectively. The
payment for year two is also conditioned on the Seminary’s submission of a sustainability plan for the chaplaincy
studies program to the donor. The recognition of revenue will occur when conditions are met.
Note 6 – Capital Assets
Capital assets are as follows at July 31, 2022 and 2021:
2022
Building and improvements
Furniture and equipment
Library books
Vehicles$

3,894,899
864,330
2,024,516
9,799
6,793,544
4,869,648
1,923,896
710,568$

4,535,622
1,014,313
1,991,756
9,799
7,551,490
5,161,651
2,389,839
721,618$

2,634,464$

3,111,457

Less accumulated depreciation
Land
Capital assets, net

2021

Note 7 – Concentration of Credit Risk
The Seminary has cash equivalents invested by the Board of Stewardship, Foundation and Benefits. At July 31,
2022, these funds total $2,953,688 and are not insured by the Federal Deposit Insurance Corporation (FDIC).
In addition, the Seminary maintains cash balances in accounts at a well-established financial institution located in
Memphis, Tennessee. The Seminary has concentrated its credit risk for cash by maintaining bank deposits which
exceed amounts covered by insurance provided by the Federal Deposit Insurance Corporation (FDIC) of$250,000. The Seminary has not experienced any losses of such funds, and management believes the Seminary
is not exposed to significant credit risk to cash.
The Seminary’s investments are comprised primarily of marketable securities that are exposed to various risks
such as interest rate and overall market volatility. Due to the level of risk associated with certain investments, it isreasonably possible that changes in the values of certain investments will occur in the near term and that suchchanges could materially affect the amounts reported in the financial statements.

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

The Seminary’s tuition and fees receivable are from students for which the majority receive some form of financial
assistance. Management maintains an allowance for uncollectible based on periodic reviews of each individual
student's account.
The Seminary received contributions and grants from a Foundation representing 25% of total operating revenue
and support.
Note 8 – Line of Credit
The Seminary has a $1,000,000 unsecured revolving line of credit agreement with a local bank that matures
March 2024. Borrowings outstanding under the agreement ($-0- at July 31, 2022 and 2021) bear interest at thebank’s prime rate (5.5 percent at July 31, 2022). The line is guaranteed by the Board of Stewardship, Foundation
and Benefits of the Cumberland Presbyterian Church.
Note 9 – Deferred Revenue
The Seminary has one program with a term of study that begins in June and ends in October of each year. The
portion of the tuition for this program that is not earned by the end of the fiscal year is recognized as deferred
revenue on the statement of financial position. Deferred revenue of $176,592 was recognized as of July 31,
2022.
Note 10 – Notes Payable
Notes payable consist of the following at July 31, 2022 and 2021:
2022
Note payable, due in monthly installments of $15,491 bearing
interest at 3.75% through October 2027 with a maturity dateof November 2027$

2,160,907

2021$

2,262,465

The note payable is secured by property owned by the Seminary and located at 168 East Parkway South,
Memphis, Tennessee.
Scheduled principal payments required for the years ending July 31 are as follows:
2023
2024
2025
2026
2027
Thereafter$

106,682
110,752
114,977
119,364
123,917
1,585,215

Total notes payable$

2,160,907

Note 11 – Retirement Plan
The Seminary sponsors a qualified defined contribution retirement plan for eligible employees as defined by theplan under IRC Section 403(b). Employees are eligible to participate in the plan immediately upon hire andcontributions to the plan are vested immediately. Each participant in the plan may make voluntary contributions to
the plan of up to the lesser of twenty percent (20%) of annual compensation received by the participant during theplan year, or the maximum allowed by law. The Seminary did not contribute toward the plan during the fiscal year
ended July 31, 2020; however, on August 1, 2020, the Seminary reinstated a matching of the first 3% of salarydeferral elected by each eligible employee. The Seminary’s contributions were $38,526 and $34,508 for the years
ended July 31, 2022 and 2021, respectively.
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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Note 12 – Related Party Transactions
The Seminary and the Board of Stewardship are separate corporations, but both are affiliated with the
Cumberland Presbyterian Church in that the governing board of the Church elects the members of the Board ofTrustees of the Seminary and the Board of Stewardship. There are no common board members between the
Seminary and the Board of Stewardship. Amounts due from the Board of Stewardship as of July 31, 2022 and
2021, are as follows:

Seminary assets held by the Board of Stewardship:
Seminary cash held
Seminary investments held
Seminary receivable

2022

2021

$ 2,953,688$ 13,983,412$
95,544$ 1,567,163$ 15,338,448$-

Note 13 – Net Assets with Donor Restrictions
Net assets with donor restrictions consist of the following at July 31, 2022 and 2021:

Subject to expenditure for specific purpose:
Scholarships
Operations
Faculty/Faculty Development
Black Church Studies
Pastoral Formation
Lectures
LibraryMusic
Program for Alternative Studies
Chaplaincy
Other restrictions
Subject to restriction in perpetuity:
Scholarships
Operations
Faculty/Faculty Development
Lectures
LibraryMusic
Program for Alternative Studies
Other restrictions

2022$

1,647,155
38,641
818,116
994,820
307,450
455,970
75,061
100,979
59,956124,009331,1772021$

2,074,765
49,402
1,068,444
502,493
517,300
94,009117,452
76,010347,497

2,833,241
3,169,740
620,800
145,645
202,154
111,582
116,927
294,894

2,806,959
3,128,719
484,007
145,545
202,154
110,832
113,932
309,454$ 12,448,317$ 12,148,974

The Seminary’s statement of activities includes expenses of $191,436 and $189,698 for the years ended July 31,
2022 and 2021, respectively, related to a grant for Pastoral Formation recorded as revenue in a prior year.

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2023

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Note 14 – Liquidity and Reserves
The Seminary has a policy to manage its liquidity and reserves following three guiding principles: operating withina prudent range of financial stability, maintaining adequate liquidity to fund near-term operations, and maintaining
sufficient reserves to provide reasonable assurance that long-term obligations will be discharged.
The following table reflects the Seminary’s financial assets as of July 31, 2022 and 2021, reduced by amounts notavailable for general expenditures within one year.
2022
Financial Assets
Cash and cash equivalents
Accounts receivable, net
Promises to give, due within one year
Investments
Total financial assets$

Less those unavailable for general expenditure
within one year due to:
Purpose restrictions
Board-designated endowments
for specific purposes
Perpetual and term endowments
Financial assets available to meet cash needs
for general expenditures within one year$

3,461,611
107,260
15,50914,586,351
18,170,731

2021$

1,999,317
30,942
15,431,427
17,461,686(1,572,344)(568,735)(895,983)(10,875,973)(908,217)(11,555,495)

4,826,431$

4,429,239

Note 15 – Disaggregation of Revenue
The following table presents net revenue by type of services for the years ended July 31, 2022 and 2021:

Tuition and fees
Tuition-master's degree programs
Tuition-doctoral program
Tuition-program of alternative studies
Scholarships
Fees
Total tuition and fees, net
Other revenue and support
Rental income
Other support
Total other revenue and support

2022

2021

$

1,230,366 $
365,328
68,354(252,377)
47,506

1,287,385
461,060
87,750(259,457)
51,060$1,459,177$

1,627,798$

83,50948,320$159,325
43,689$131,829$

203,01418

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357

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2022 and 2021

Note 16 – Contingent liability
The Seminary is a party to a lawsuit filed on September 29, 2022, by a former student in relation to enrollment at
the Seminary in the fall semester of 2021. The claim is contested by the Seminary. Due to the uncertainty of thedisposition of this lawsuit, no provision for any loss has been provided in the financial statements.
Note 17 – Risks and uncertainties
As of the date of the report on these financial statements, there remains economic uncertainty related to theglobal pandemic (COVID-19). Further, COVID-19 and other global factors have helped to exacerbate inflationarypressures, which along with supply chain problems and tight labor markets, will impact the Seminary. The related
financial impact on the Seminary and the duration of the impact from these issues cannot be reasonably
estimated at this time.

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Supplementary Information

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359

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Expenditures of Federal Awards

Federal Grantor/Cluster/Program
U.S. Department of Education/Federal
Direct Programs:
Student Financial Assistance Cluster:
Federal Direct Student Loans
Higher Education Emergency Relief Fund (HEERF):
Student Aid Portion
Fund for the Improvement of Postsecondary
Education Formula Grant
Total

For the Year Ended July 31, 2022

Assistance
Listing
Number

84.268

Total
Expended$

1,332,145

84.425E

56,14184.425F

107,280$

1,495,566

Notes to the Schedule of Expenditures of Federal Awards
Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award
activity of Memphis Theological Seminary of the Cumberland Presbyterian Church under programs of the federal
government for the year ended July 31, 2022. The information in this Schedule is presented in accordance withthe requirements of Title 2 CFR U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of Memphis Theological Seminary of the Cumberland
Presbyterian Church, it is not intended to and does not present the financial position, changes in net assets or
cash flows of Memphis Theological Seminary of the Cumberland Presbyterian Church.
Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in OMB Circular A-21, Cost Principles for Educational
Institutions, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Memphis
Theological Seminary of the Cumberland Presbyterian Church elected not to use the ten per cent de minimis
indirect cost rate option.

See independent auditor’s report

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Financial Responsibility Supplemental Schedule Required by the
U.S. Department of Education

For the Year Ended July 31, 2022

Net Assets
1 Net Assets with donor restrictions: restricted in perpetuity$

2 Other net assets with donor restrictions (not restricted in perpetuity)a Annuities with donor restrictionsb Term Endowmentsc Life Income Funds (trusts)
d Beneficial interest in assets held by others
Total annuities, term endowments, life income funds,
and beneficial interests with donor restrictions
Property, Plant and Equipment, net
3 Pre-implementation property, plan and equipment, net(PP&E,net)a Ending balance of last financial statements submitted to the
Department of Education (July 31, 2019 financial statements)
b Less subsequent depreciation and disposals
c Balance pre-implementation property, plans and equipment, net

7,494,983
4,953,334-$

4,953,334$

3,034,853(1,025,590)
2,009,263

4 Debt Financed Post-implementation property, plant and equipment, net
Long-lived assets acquired with debt subsequent to July 31, 2019-

5 Construction in progress - acquired subsequent to July 31, 2019-

6 Post implementation property, plant and equipment, net acquired
without debt:
a Long-lived assets acquired without use of debt subsequent to July 31, 2019
7 Total Property, Plant and Equipment, net - July 31, 2021
Debt to be excluded from expendable net assets
8 Pre-implementation debt:
a Ending balance of debt used for long-term purposes in the last financial
statements submitted to the Department of Education (July 31, 2019):
b Less subsequent debt repayments (net of debt issuance costs)
c Balance pre-implementation debt used for long term purposes

625,201$

2,634,464$

2,454,622(293,715)
2,160,907

9 Pre-implementation debt used for the purchase of property, plantand equipment or liability greater than asset value
a Ending balance of debt not used for long-term purposes in the last financial
statement submitted to the Department of Education (July 31, 2019):
b Less subsequent debt repaymentsc Total pre-implementation debt not used for long term purposes-d. Total pre-implementation debt

2,160,907

10 Allowable post-implementation debt used for capitalize long-lived assets-

11 Construction in progress (CIP) financed with current year debt-

12 Long-term debt not for the purchase of property, plant and equipment
or liability greater than asset valuea. Total debt obligation under financing arrangements July 31, 2021

See independent auditor’s report$

2,160,907

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Financial Responsibility Supplemental Schedule Required by the
U.S. Department of Education (continued)
Primary Reserve Ratio:

For the Year Ended July 31, 2022

Expendable Net Assets:

Statement of Financial Position - Net assets
without donor restrictions

Net assets without donor restrictions

Statement of Financial Position - Net assets
with donor restrictions

Net assets with donor restrictions

Statement of Financial Position - Other
receivables and Related Party Transactions,
Note 10

Secured and Unsecured related party receivable

Supplemental Disclosures Property, plant andequipment, net Line 7

Property, plant and equipment, net (includes
Construction in progress)$

6,012,549

12,448,316-$ 2,634,464

Supplemental Disclosures Property, plant andequipment, net Line 3c

Property, plant and equipment pre-implementation

2,009,264

Supplemental Disclosures Property, plant andequipment, net Line 4

Property, plant and equipment post-implementation
with outstanding debt for original obligation-

Supplemental Disclosures Property, plant andequipment, net Line 5

Construction in progress-

Supplemental Disclosures Property, plant andequipment, net Line 6a

Property, plant and equipment post-implementation
without outstanding debt for original obligation
Long-term debt - for long term purposes

625,201
2,160,907

Supplemental Disclosures Property, plant andequipment, net Line 8c

Long-term debt for long term purposes post-implementation

2,160,907

Supplemental Disclosures Property, plant andequipment, net Line 9c

Long-term debt for long term purposes post-implementation-

Annuities, term endowments and life income with donor
restrictions
Supplemental Disclosure - Term endowments
Line 2b

Term endowments

4,953,334

Supplemental Disclosure- Net assets withdoor restrictions; restricted in perpetuity
Line 1

Donor restricted endowments; restricted in perpetuity

7,494,983

Total Expenses and Losses:
Statement of Activities - Total Operating
Expenses

Total expenses without donor restrictions - taken directlyfrom Statement of Activities

None noted

Net Investment losses

Equity Ratio:

Modified Net Assets

Statement of Financial Position - Net Assets
without Donor Restrictions

3,504,804
18,460,865

Net Assets without donor restrictions

6,012,549

Statement of Financial Position - Net Assets
without Donor Restrictions

Net assets with donor restrictions

12,448,316

Intangible Assets (None)

Intangible Assets
Secured and Unsecured related party receivable-

Statement of Financial Position - Contribution
receivable, net and Related party note
disclosure, page 15 (none)

Secured related party receivable-

Statement of Financial Position - Contribution
receivable, net and Related party note
disclosure, page 15 (none)

Unsecured related party receivable-

See independent auditor’s report

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Financial Responsibility Supplemental Schedule Required by the
U.S. Department of Education (continued)

For the Year Ended July 31, 2022

Modified Assets:
Statement of Financial Position - Total assets

Total assets$ 20,938,462

None noted

Lease right-of-use-asset liability pre implementation-

None noted

Pre-implementation of right-of-use-asset liability-

None noted

Intangible assets
Secured and Unsecured related party receivables

None noted

Secured related party receivable

None noted

Unsecured related party receivable$-

Net Income Ratio:
Statement of Activities - Change in Net Assets
Without Donor Restrictions

Change in Net Assets Without Donor Restrictions

Statement of Activity - (Net assets released
from restriction),Total Operating Revenue andOther Additions and Sale of Fixed Assets

Total Revenues and Gains

See independent auditor’s report(9,689)3,856,313

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Non-Financial Information

363

364

MINUTES OF THE GENERAL ASSEMBLYREPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDSTo the Board of Trustees
Memphis Theological Seminary of the Cumberland Presbyterian Church
Memphis, Tennessee
We have audited, in accordance with the auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards issued by theComptroller General of the United States, the financial statements of Memphis Theological Seminary of the
Cumberland Presbyterian Church (a nonprofit organization), which comprise the statement of financial position asof July 31, 2022, and the related statements of activities, functional expenses, and cash flows for the year thenended, and the related notes to the financial statements, and have issued our report thereon dated November 21,
2022.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Memphis Theological Seminary of
the Cumberland Presbyterian Church’s internal control over financial reporting (internal control) to determine theaudit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on thefinancial statements, but not for the purpose of expressing an opinion on the effectiveness of Memphis
Theological Seminary of the Cumberland Presbyterian Church’s internal control. Accordingly, we do not express
an opinion on the effectiveness of Memphis Theological Seminary of the Cumberland Presbyterian Church’s
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements
will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enoughto merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses orsignificant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not been
identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Memphis Theological Seminary of the Cumberland
Presbyterian Church’s financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance withwhich could have a direct and material effect on the financial statements. However, providing an opinion oncompliance with those provisions was not an objective of our audit, and accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to bereported under Government Auditing Standards.

CANNON WRIGHT BLOUNT PLLC
PHONE 901.685.7500

756 RIDGE LAKE BLVD

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and theresults of that testing, and not to provide an opinion on the effectiveness of the organization’s internal control oron compliance. This report is an integral part of an audit performed in accordance with Government AuditingStandards in considering the organization’s internal control and compliance. Accordingly, this communication is
not suitable for any other purpose.

Memphis, Tennessee
November 21, 2022

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MINUTES OF THE GENERAL ASSEMBLYREPORT OF INDEPENDENT AUDITORS ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON
INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Trustees
Memphis Theological Seminary of the Cumberland Presbyterian Church
Memphis, Tennessee
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s compliance with thetypes of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could
have a direct and material effect on Memphis Theological Seminary of the Cumberland Presbyterian Church’s
major federal programs for the year ended July 31, 2022. Memphis Theological Seminary of the Cumberland
Presbyterian Church’s major federal programs are identified in the summary of auditor’s results section of theaccompanying schedule of findings and questioned costs.
In our opinion, Memphis Theological Seminary of the Cumberland Presbyterian Church complied, in all material
respects, with the types of compliance requirements referred to above that could have a direct and material effecton each of its major federal programs for the year ended July 31, 2022
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the UnitedStates of America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance arefurther described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of Memphis Theological Seminary of the Cumberland Presbyterian Church
and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our
audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion on compliance for each major federal program. Our audit does not provide a legal determination ofMemphis Theological Seminary of the Cumberland Presbyterian Church’s compliance with the compliancerequirements referred to above.
Responsibilities of Management for ComplianceManagement is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules, and provisions of contracts or grant agreements applicable to Memphis TheologicalSeminary of the Cumberland Presbyterian Church’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliancerequirements referred to above occurred, whether due to fraud or error, and express an opinion on Memphis
Theological Seminary of the Cumberland Presbyterian Church’s compliance based on our audit. Reasonableassurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that anaudit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, andthe Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material
noncompliance resulting fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliancerequirements referred to above is considered material if there is a substantial likelihood that, individually or in theaggregate, it would influence the judgment made by a reasonable user of the report on compliance about
Memphis Theological Seminary of the Cumberland Presbyterian Church’s compliance with the requirements ofeach major federal program as a whole.
CANNON WRIGHT BLOUNT PLLC
PHONE 901.685.7500

756 RIDGE LAKE BLVD

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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In performing an audit in accordance with generally accepted auditing standards, Government AuditingStandards, and the Uniform Guidance, we:

Exercise professional judgment and maintain professional skepticism throughout the audit.



Identify and assess the risks of material noncompliance, whether due to fraud or error, and design andperform audit procedures responsive to those risks. Such procedures include examining, on a test basis,
evidence regarding Memphis Theological Seminary of the Cumberland Presbyterian Church’s compliancewith the compliance requirements referred to above and performing such other procedures as we
considered necessary in the circumstances.



Obtain an understanding of Memphis Theological Seminary of the Cumberland Presbyterian Church’s
internal control over compliance relevant to the audit in order to design audit procedures that areappropriate in the circumstances and to test and report on internal control over compliance in accordancewith the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness ofMemphis Theological Seminary of the Cumberland Presbyterian Church’s internal control overcompliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control
over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliancedoes not allow management or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on atimely basis. A material weakness in internal control over compliance is a deficiency, or combination of
deficiencies, in internal control over compliance, such that there is a reasonable possibility that material
noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected andcorrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance, yet important enough tomerit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s
Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies ininternal control over compliance that might be material weaknesses or significant deficiencies in internal control
over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control
over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses
or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control overcompliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing ofinternal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Accordingly, this report is not suitable for any other purpose.

Memphis, Tennessee
November 21, 2022

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Findings and Questioned Costs

July 31, 2022

SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:

Unmodified

Internal control over financial reporting:- Material weakness(es) identified?

yes

X

no

- Significant deficiencies identified that are notconsidered to be material weaknesses?

yesXnone noted

yes

X

no

- Material weakness(es) identified?

yes

X

no

- Significant deficiencies identified that are notconsidered to be material weaknesses?

yesXnone noted

yes

X

no

- Noncompliance material to financial statements
noted?
Federal Awards:
Internal control over major programs:

Type of auditor's report issued on compliance formajor program:

Unmodified

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR section 200.516(a)?
Identification of major programs:
ALN 84.268

U.S. Department of Education/ Federal
Direct Student Loans

Threshold for distinguishing type A and B programs:$750,000

Auditee qualified as low risk auditee:

yes

X

no

SECTION II – FINANCIAL STATEMENT FINDINGS
There are no financial statement findings for the year ended July 31, 2022.
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
There are no federal awards findings or questioned costs for the year ended July 31, 2022.

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Summary Schedule of Prior Audit Findings

July 31, 2022

Prior year findings and the status of these findings are as follows:
Finding 2021-001
Criteria: The Seminary applied for and was awarded a grant from the Higher Education Emergency Relief Fundfor the Improvement of Postsecondary Education on September 15, 2020. The award was based on theapplication that was submitted in July 2020. In applying for the grant, the Seminary completed a budget that was
submitted to the U.S. Department of Education. As part of the budget submission process, the Seminary held
discussions with personnel from the U.S. Department of Education’s Office of Postsecondary Education as to thecosts that were submitted in the budget in an effort to ensure compliance with funding requirements. Based on
the discussions held, the Seminary was assured that the total costs in a revised budget submitted to the
Department of Education on October 1, 2020, were allowable under the grant. During fiscal year 2021, theSeminary received reimbursement of $449,096 in budgeted costs through the G5 system.
On March 19, 2021, the U.S. Department of Education issued a frequently asked questions (FAQ) document
which contained a list of costs that were not allowable under the HEERF grant. One of those unallowable costs
was lost donations. Lost donations was a $97,532 budgeted item in the Seminary’s revised budget submitted to
the Department of Education. After becoming aware of this FAQ, the Seminary has repeatedly tried to engage theU.S. Department of Education in providing an answer if such unallowable costs budgeted, submitted, andreimbursed before the FAQ was published would be subject to recoupment. The U.S. Department of Education
has not yet provided the Seminary with an answer to their inquiry.
Current Status: The Seminary received a program determination letter from the U. S. Department of Education
dated June 13, 2022, requesting repayment of $97,532. In response to the determination letter, the Seminary
contacted the U. S. Department of Education in an email dated August 8, 2022, and requested that the Seminary
be allowed to re-designate the entire $97,532 as lost tuition revenue, which is allowable under the Higher
Education Emergency Relief Fund (HEERF) grant. In an email dated September 9, 2022, the Department of
Education responded that the Office of General Counsel believes the Seminary can re-designate the grant funds.
The Department of Education requested that the Seminary amend previous quarterly reports and reflect the redesignation amounts. The Seminary has amended the quarterly reports in question and is awaiting a revised
determination letter. No repayment of HEERF funds has been required.

31

370

MINUTES OF THE GENERAL ASSEMBLY

2023

CHURCH CALENDAR 2023-2024
JULY 2023
8
8-22
		
15

JANUARY 2024
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel,
McKenzie, Tennessee
Children’s Fest

AUGUST 2023
1-Sept 30 Christian Education Season
5
Bethel University Commencement
20
Seminary/PAS Sunday
20
Bethel University Fall Semester Begins
21
MTS Fall Semester Begins

SEPTEMBER 2023
10
Senior Adult Sunday
15-October 15 Latino Heritage Month17
Christian Service Recognition Sunday

OCTOBER 2023
		
Church Paper Month		Clergy Appreciation Month		Domestic Violence Awareness Month
1
Worldwide Communion Sunday
8
Pastor Appreciation Sunday
10
A Day in the Park
22
Native American Sunday

NOVEMBER 2023
1
3
		
5
5
12
		
19
19

All Saints Day
World Community Day(Church Women United)
Bethel University Sunday
Stewardship Sunday
Day of Prayer for People with Aids andOther Life-Threatening Illnesses
Bible Sunday
Loaves & Fishes Offering

DECEMBER 2023
2
3-24
23
24
25

Bethel University Commencement
Advent in Church and Home
Gift to the King Offering
Christmas Eve
Christmas Day

6
7
8
8-9
15
		
21

Epiphany
Human Trafficking Awareness Sunday
BU Spring Semester Begins
Stated Clerks’ Conference
Deadline for receipt of 2021
Our United Outreach Contributions
Family Sunday

FEBRUARY 2024
		Black History Month1
Annual congregational reports due		in General Assembly office4
Denomination Day
4
Historical Foundation Offering
11
Our United Outreach Sunday
14
Annual Day of Prayer and Fasting
14-March 31
Ash Wednesday, Lent to Easter
MARCH 2024
		
1
10
24
28
29
31
31

Women’s History Month (USA)World Day of Prayer (CWU)
Cumberland Youth & Family Services Sunday
Palm/Passion Sunday
Maundy Thursday
Good Friday
EasterNational Farm Workers Awareness Day

APRIL 2024
13-14
22

National Trout Fishing Day
Earth Day

MAY 2024
		
2
4
11
19
19
		
26
		

Asian-Pacific Month
National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Pentecost
Stott-Wallace Missionary Fund Offering/World Mission Sunday
Memorial Day Offering for Military
Chaplains & Personnel for USA churches

JUNE 2024
16-21
30

General Assembly, Evansville, Indiana
CPC Ministries Sunday