Minutes of the General Assembly




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2022 MINUTES OF THE CUMBERLAND PRESBYTERIAN CHURCH

2022

    “Will you not revive us again, that your people may rejoice in you?”
NIV: Psalm 85:6

Cumberland Presbyterian Church

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

Vision of Ministry
Biblically-based and Christ-centeredborn out of a specific sense of mission,
the Cumberland Presbyterian Church strives to be true to its heritage:
to be open to God’s reforming spirit,
to work cooperatively with the larger Body of Christ,
and to nurture the connectional bonds that make us one.
The Cumberland Presbyterian Church seeks—to be the hands and feet of
Christ  in witness and service to the world and, above all, the Cumberland
Presbyterian Church lives out the love of God to the glory of Jesus Christ.

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MINUTES OF THE GENERAL ASSEMBLY

2022

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.................................................................................................13
Memorial Roll of Ministers..........................................................................................................................23
Living General Assembly Moderators..........................................................................................................24
Membership of Boards and Entities..............................................................................................................25
Reports
Moderator...............................................................................................................................................32
Stated Clerk............................................................................................................................................34
Board of Stewardship, Foundation and Benefits....................................................................................41
Board of the Historical Foundation........................................................................................................52
Ministry Council.....................................................................................................................................60
Commission on Presbyterian Federal Chaplaincies...............................................................................71
Permanent Judiciary Committee............................................................................................................74
Board of Trustees of Memphis Theological Seminary...........................................................................75
Nominating Committee..........................................................................................................................85
OUO Committee.....................................................................................................................................88
Place of Meeting Committee..................................................................................................................90
Unified Committee on Theology and Social Concerns..........................................................................91
Board of Trustees of Bethel University..................................................................................................92
Board of Trustees of the Cumberland Presbyterian Children’s Home...................................................96
Entity Budgets .....................................................................................................................................100
Memorials.............................................................................................................................................109
General Assembly Minutes.........................................................................................................................112
Appendices..................................................................................................................................................124
Audits .......................................................................................................................................................147
Church Calendar.........................................................................................................................................295

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

3

PROGRAM SCHEDULE
Assembly Meetings: Embassy Suites Hotel, Sandia IV-V
Women’s Ministry Convention: Sierra II-III
CPC General Assembly Office: Agave
CPC Women’s Ministry Office: Registration area & Pinon
Retiring CPC Moderator: The Reverend Duawn Mearns, Red River Presbytery
Host Presbytery: Presbytery del Cristo
Pastor Hosts: Revs. Lyle Reece and Harry Chapman, Presbytery del Cristo
Worship Director: Rev. Mary Anna Townsend, Missouri Presbytery
Music Director: Victor Garcia, Presbytery del Cristo
Displays and Bookstore: Ocotillo I-II

SUNDAY, JUNE 19, 2022
Location
Hotel

Time
Event
3-5:00 p.m.
Welcome table by Host Committee		
3-6:00 p.m.
Registration for Women’s Ministry Convention
3-6:00 p.m.
GA Office open for Commissioner/YAD check-in
		Setup displays
Heights CPC
5-7:30 p.m.
Fellowship time and outdoor concert (food trucks available)

Hotel Lobby
Registration Area
Agave
Ocotillo

FIRST DAY - MONDAY, JUNE 20

Hotel

9-11:00 a.m.
Women’s Ministry Registration
Registration Area
9-11:00 a.m.
Women’s Ministry New Officer Training
Pinon
9:30 a.m.
Orientation for Commissioners/Youth Advisory Delegates
Sierra II-III
10:30 a.m.
Orientation for Committee Chairs and Co-Chairs
		(Commissioner/YAD packets may be picked up before or after the orientation session.)
12:00 p.m.
Soup, Salad and Sandwich Buffet will be available			 Atrium
12:00 p.m.
Women’s Ministry Regional Delegate Luncheon
La Ventana
2:00 p.m.
Opening GA Business Session
Sandia IV-V		
Welcome, Pastor Hosts, Local Officials		Constitution of the CPC General Assembly		
Adoption of the Agenda		Report of the Credentials Committee		Election of Moderator
		Election of Vice-Moderator
		
Presentations by the Stated Clerk, Mike Sharpe
		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) Ocotillo I-II
3:30 p.m.
Women’s Ministry OPTIONAL AFTERNOON TRIP to Old Town		
4:00 p.m.
Committees Meet (to organize for the week)		
Sandia I-III, VI-VIII
5:00 p.m.
Dinner BreakEVENING PROGRAM
7:00 p.m.

Worship/Communion Service 		

Sandia IV-V

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MINUTES OF THE GENERAL ASSEMBLY

2022

SECOND DAY - TUESDAY, JUNE 21
Hotel

8:45 a.m.
9:30 a.m.
9:30 a.m.
10:30 a.m.
11:00 a.m.
12:00 p.m.
		
2-5 p.m.

Women’s Ministry Morning Moments
Sierra II-III
Women’s Ministry Convention Begins/Opening Worship
Sierra II-III
GA Committee Meetings (devotions in committees) Sandia I-III, VI-VIII
Women’s Ministry Business Meeting
Sierra II-III
Women’s Ministry Depart for Santa Fe for Service Opportunity
Lunch and Learn - hosted by Our United Outreach
La Ventana
Lunch BreakGA Committees Meet
Sandia I-III, VI-VIII
EVENING PROGRAM

7:00 p.m.
7:00 p.m.
8:30 p.m.

Committee Meetings 		
Women’s Ministry returns to Albuquerque
Reception Honoring Women in Ministry

Sandia I-III, VI-VIII
La Ventana

THIRD DAY - WEDNESDAY, JUNE 22
Hotel

8:45 a.m.
Women’s Ministry Morning Moments
9:30 a.m.
Women’s Ministry Convention Resumes
9:30 a.m.
GA Committees Meet (devotions in committees)
12:00 p.m.
Lunch Break (food trucks available at hotel)
2:00 p.m.
Women’s Ministry Workshops
5:00 p.m.
Conclusion of Committee Meetings	
5:30 p.m.
Joint Banquet & Program		(hosted by the Children’s Home, Bethel and MTS/PAS)

Sierra II-III
Sierra II-III
Sandia I-III, VI-VIII
Sandia I-III, VI-VIII
La Ventana

FOURTH DAY - THURSDAY, JUNE 23
Hotel

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.
		

7:00 p.m.
		Devotional - (led by Youth Advisory Delegate)
Women’s Ministry Morning Moments
Break
Women’s Ministry Convention Resumes
General Assembly Business
Commissioning Service for New Missionaries
Lunch Break
Cumberland Presbyterian Women’s Luncheon
General Assembly BusinessDinner BreakTake Down Displays
EVENING PROGRAM
General Assembly Business (if needed)
*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 conclusionof business on Friday morning.)

Sandia IV-V
Sierra II-III
Sierra II-III
Sandia IV-V
La Ventana
Sandia IV-V

Sandia IV-V
Sandia IV-V

2022

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

Andes (2).......................... Diana Valdez........................S/OUO................. Luz Garcia......................... S/OUO
Arkansas (2)..................... Tom Merchant....................... MC.................... Sarah Jackson.................... S/OUO........................... Steve Mosley.........................J/EO................... Don Chmura...................... HE/CH
Cauca Valley (4)............... Jhony Montano....................S/OUO................. Guillermo Arguello..............C/HF..................................................................................................... Leticia Ceballos................. S/OUO..................................................................................................... Jairo Lopez..........................C/HF
Choctaw (1)...................... Virginia Espinoza..................J/EO................... Lola John.............................C/HF
Columbia (2).................... Lon Broyles...........................J/EO................... Melissa Broyles.................... MC........................... Roger Reid...........................HE/CH................. George ladd.........................C/HF
Covenant (3)..................... Philip Brown.........................J/EO................... Jean Glisson..........................TSC........................... Bobby Spurling..................... MC.................... Jeff Gordon........................ S/OUO........................... Dennis Weaver.....................S/OUO................. Jeff Parker............................C/HF
Cumberland (3)................ Barry Craddock...................S/OUO........................... Kenny Hardin........................J/EO........................... Tyler Lindsey......................... MC.................... Nathan Powell..................... J/EO
Cumberland East Coast (1)Del Cristo (2)................... Lyle Reece............................. MC.................... Pat McMurray..................... J/EO........................... Alfredo Rincon....................S/OUO................. Steve Nolan....................... HE/CH
East Tennessee (3)............ James Lively.......................... MC.................... Pete Carter............................ MC........................... Rebecca Prenshaw...............S/OUO................. Mary McCarter....................C/HF........................... Mike Wilkinson.................... C/HF
Emaus (1)......................... Lida Vargas........................... C/HF................... Baruc Paez...........................C/HF
Grace (3).......................... Scott Fowler.......................... MC.................... Patti Needham................... HE/CH........................... Sherrad Hayes.......................J/EO................... Hue Bell................................ MC........................... Derek Jacks.........................HE/CH................. David Gramling...................C/HF
Hong Kong (2)Hope (1)............................ Abby Prevost.......................S/OUO................. Jimmy Moore...................... J/EO
Japan (2)........................... Masahiro Matsumoto...........HE/CH................. Manabi Suzuki................... HE/CH
Korean Cumberland SE... Enoch Yu...............................TSC
Missouri (1)...................... Mary Anna Townsend.......... C/HF................... Lana Moore....................... HE/CH
Murfreesboro (3).............. Joe Butler.............................S/OUO................. Steve Arnold....................... HE/CJ........................... Tommy Jobe..........................TSC.................... Michael McClaran................ MC........................... Kevin Medlin.......................HE/CH................. Bobby Smith........................ J/EO
Nashville (3)..................... Michael Bertsch.....................J/EO................... Randy Gannon..................... J/EO........................... Leo Bourque.......................... MC.................... Bill Hoffman.........................TSC........................... Kimberly Moore....................TSC.................... Debbie Trest...................... S/OUO
North Central (2).............. Jeff Biggs.............................. C/HF................... Rhonda Clark........................TSC........................... Kevin Jenkins........................TSC.................... Roy Shanks........................... MC
Red River (3).................... Jeff Gehle.............................HE/CH................. Randy Davidson...................TSC........................... Duawn Mearns......................TSC . ................. Phyllis Johnston...................C/HF........................... Perryn Rice............................ MC.................... Terry Tosch........................... MC
Robert Donnell (1)........... Matthew Ingram....................J/EO................... Chris Honeycutt....................TSC
Tenn./Georgia (2)............. Rhonda McGowan................ C/HF................... James Condra...................... J/EO........................... Jennifer Newell...................HE/CH................. George Holland....................TSC
Trinity (2)......................... JP Kessie............................... C/HF................... Tammy Bailey..................... J/EO........................... Mary Kathryn Kirkpatrick.....TSC.................... Don Graski...........................TSC
West Tennessee (5)........... David Sprenkle......................TSC.................... Becky Delich........................ MC........................... Tommy Thompson..............HE/CH................. Joe Hames......................... S/OUO........................... Chris Todd............................ C/HF................... Jo Laster............................ HE/CH........................... Laura Todd............................ MC.................... Bobby Tucker.................... S/OUO........................... Kermit Travis.........................J/EO................... Molly Williams.................... J/EO

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MINUTES OF THE GENERAL ASSEMBLY

2022

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

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

PRESBYTERYDELEGATECOMMITTEE

Arkansas..........................................................Catherine Mays....................................................................... S/OUO..........................................................Austyn Warren..........................................................................C/HF
Choctaw ..........................................................(no youth delegate)
Columbia.........................................................Joelle Porter............................................................................... MC
Covenant.........................................................Abraham Dumes..................................................................... HE/CH
Cumberland.....................................................Samuel Wooten....................................................................... S/OUO
del Cristo.........................................................(no youth delegate)
East Tennessee................................................(no youth delegate)
Emaus ..........................................................(no youth delegate)
Grace ..........................................................Ava Jacks................................................................................... MC
Hope ..........................................................(no youth delegate)
Japan ..........................................................(no youth delegate)
Korean Cumberland of SE..............................(no youth delegate)
Missouri ..........................................................(no youth delegate)
Murfreesboro...................................................Caleb Gray................................................................................C/HF..........................................................Nathaniel Wessel....................................................................... TSC
Nashville.........................................................Bella Allen.............................................................................. S/OUO..........................................................Lexie Mullis............................................................................... MC
North Central..................................................Baylee Biggs........................................................................... HE/CH..........................................................Lainie Clark.............................................................................. J/EO
Red River........................................................Gage Stegall.............................................................................. J/EO..........................................................Dylan Walker............................................................................. MC
Robert Donnell................................................Lily Barnes................................................................................ TSC
Tennessee Georgia..........................................(no youth delegate)
Trinity ..........................................................Camila Arias.............................................................................. TSC..........................................................Anabella Eyer............................................................................ J/EO
West Tennessee...............................................Ian McClung........................................................................... HE/CH

COMMITTEES ABBREVIATIONS AND MEETING ROOMSABBREVCOMMITTEE		MEETING ROOMS

C/HF
HE/CH
J/EO
MC			
S/OUO
TSC

     Chaplains/Historial Foundation     Higher Education/Children’s Home.     Judiciary/Elected Officers
Ministry Council .
     Stewardship/Our United Outreach     Theology & Social Concerns

Sandia III
Sandia VII
Sandia II
Sandia VIII
Sandia VI
Sandia I

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

7COMMITTEE ASSIGNMENTS
1.

CHAPLAINS/HISTORICAL FOUNDATION (Sandia III)
Chair: Reverend Rhonda McGowan
Co-Chair: Reverend Jeff Biggs
Ministers: JP Kessie, Chris Todd, Mary Anna Townsend, Lida Vargas, Mike Wilkinson
Elders: Guillermo Arguello, David Gramling, Lola John, Phyllis Johnston, George Ladd, Jairo Lopez,     Mary McCarter, Baruc Paez, Jeff Parker
Youth Advisory Delegates: Caleb Gray, Austyn Warren

2.

CHILDREN’S HOME/HIGHER EDUCATION (Sandia VII)
Chair: Reverend Jennifer Newell
Co-Chair: Reverend Jeff Gehle
Ministers: Derek Jacks, Masahiro Matsumoto, Kevin Medlin, Roger Reid, Tommy Thompson
Elders: Steve Arnold, Don Chmura, Jo Laster, Lana Moore, Patti Needham, Steve Nolan,     Manabi Suzuki
Youth Advisory Delegates: Baylee Biggs, Abraham Dumes, Ian McClung

3.

JUDICIARY/ELECTED OFFICERS (Sandia II)
Chair: Elder Molly Williams
Co-Chair: Reverend Steve Mosley
Ministers: Michael Bertsch, Philip Brown, Lon Broyles, Virginia Espinoza, Kenny Hardin,     Sherrad Hayes, Matthew Ingram, Kermit Travis
Elders: Tammy Bailey, James Condra, Randy Gannon, Pat McMurray, Jimmy Moore,     Nathan Powell, Bobby Smith
Youth Advisory Delegates: Lainie Clark, Anabella Eyer, Gage Stegall

4.

MINISTRY COUNCIL (Sandia VIII)
Chair: Reverend James Lively
Co-Chair: Reverend Laura Todd
Ministers: Leo Bourque, Scott Fowler, Tyler Lindsey, Tom Merchant, Lyle Reece, Perryn Rice,     Bobby Spurling
Elders: Hue Bell, Melissa Broyles, Pete Carter, Becky Delich, Michael McClaran, Roy Shanks,
Terry Tosch
Youth Advisory Delegates: Ava Jacks, Lexie Mullis, Joelle Porter, Dylan Walker

5.

STEWARDSHIP/OUR UNITED OUTREACH (Sandia VI)
Chair: Reverend Joe Butler
Co-Chair: Reverend Abby Prevost
Ministers: Barry Craddock, Jhony Montano, Rebecca Prenshaw, Alfredo Rincon, Diana Valdez,     Dennis Weaver
Elders: Leticia Ceballos, Luz Garcia, Jeff Gordon, Joe Hames, Sarah Jackson, Debbie Trest,
Bobby Tucker
Youth Advisory Delegates: Bella Allen, Catherine Mays, Samuel Wooten

6.

THEOLOGY & SOCIAL CONCERNS (Sandia I)
Chair: Reverend Duawn Mearns
Co-Chair: Reverend Kimberly Moore
Ministers: Kevin Jenkins, Tommy Jobe, Mary Kathryn Kirkpatrick, David Sprenkle,     Enoch Yu
Elders: Rhonda Clark, Randy Davidson, Jean Glisson, Don Graski, Bill Hoffman, George Holland,
Chris Honeycutt
Youth Advisory Delegates: Camila Arias, Lily Barnes, Nathaniel Wessel

7.

CREDENTIALS:
Chair:  Elder George Ladd
Co-Chair:  Elder Lana Moore
Member: Reverend Mary Kathryn Kirkpatrick
Youth Advisory Delegate: Caleb Gray

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MINUTES OF THE GENERAL ASSEMBLY

2022

REFERRALS TO COMMITTEES
Referrals to the Committee on Chaplains/Historical Foundation
Page Report  53 The Report of the Board of Trustees of the Historical Foundation
  72 The Report of the Commission on Federal Chaplains
Referrals to the Committee on Children’s Home/Higher Education
Page Report
  76 The Report of the Board of Trustees of Memphis Theological Seminary  93 The Report of the Board of Trustees of Bethel University
97 The Report of the Board of Trustees of the Cumberland Presbyterian Children’s Home
Referrals to the Committee on Judiciary/Elected Officers
Page
33
35
  75
  91

Report
The Report of the Moderator
The Report of the Stated Clerk
The Report of the Permanent Committee on Judiciary
The Report of the Place of Meeting Committee
Referrals to the Committee on Ministry Council

Page Report
61 The Report of the Ministry Council
Referrals to the Committee on Stewardship/Elected Officers
Page

Report

  42
   89
101

The Report of the Board of Stewardship, Foundation and Benefits
The Report of the Our United Outreach Committee
2022 Line Item Budgets Submitted by General Assembly Entities

Referrals to the Committee on Theology and Social Concerns/Unification Task Force
Page Report  92 The Report of the Unified Committee on Theology and Social Concerns
110 Memorial from Arkansas Presbytery Regarding Marriage
111 Memorial from Grace Presbytery Regarding the 1996 General Assembly Statementon Homosexuality as Incompatible with the Christian Lifestyle2022

THE CUMBERLAND PRESBYTERIAN CHURCH

RECOMMENDATIONS AT A GLANCE
Report of the Moderator(No Recommendations)Page		

  38

Recommendation 1-2

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      68
  70Report of the Ministry Council
Recommendation 1-2
Recommendation 3

Page      72     73     74

Report of the Commission on Federal Chaplains
Recommendations 1-2
Recommendation 3
Recommendation 4
Report of the Permanent Judiciary Committee(No Recommendations)Page		

  79
  85

Report of the Board of Trustees of Memphis Theological Seminary
Recommendation 1
Recommendation 2

Page		

  86

Report of the Nominating Committee
Recommendation 1

Page		

89
  90

Report of the Our United Outreach Committee
Recommendation 1
Recommendation 2
Report of the Place of Meeting Committee(No Recommendations)
Report of the Unified Committee on Theology and Social Concerns(No Recommendations)Page		

  94

Report of the Board of Trustees of Bethel University
Recommendation 1
Report of the Board of Trustees of the CP Children’s Home(No Recommendations)2022 Budgets of General Assembly Board/Entities(No Recommendations)910

MINUTES OF THE GENERAL ASSEMBLY

2022

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

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

11

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.......................892021, June 27...................... Louisville, Kentucky........................Duawn Mearns............................................... Michael Sharpe.......................842022, June 19...................... Albuquerque, New Mexico..............Mike Wilkinson.............................................. Michael Sharpe.......................922022

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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; andf.  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.  TheModerator 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.  TheVice-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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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

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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

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2022       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, the Stated Clerk and a
representative of the Cumberland Presbyterian Women’s Ministries.
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, four elected
representatives designated by the Ministry Council from among its ministry teams, and one representative
designated by each of the following: Bethel University, Board of Stewardship, Foundation, and Benefits,
Cumberland Presbyterian Children’s Home, Historical Foundation, Memphis Theological Seminary, andthe Cumberland Presbyterian Women’s Ministry.  The committee will begin planning for two years prior tothe meeting of 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 to2022

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the action or proceeding.
12.03 Limitation on Indemnification.  No indemnification shall be made to or on behalf of any
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; or03.  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.  Organi-

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zations requesting funds from Our United Outreach shall submit multi-year program budgets to the Our
United Outreach Committee.
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
Barry, Jim........................................................Tennessee-Georgia....................................................06/14/22
Baugh, Roosevelt............................................Red River....................................85..........................02/19/22
Bowers, Sharon...............................................Trinity .......................................67..........................09/19/21
Buck, Clinton..................................................West Tennessee.........................................................10/09/21
Burrow, Vernon...............................................Murfreesboro...............................90..........................02/07/22
Cinco, Carlos...................................................Nashville.....................................60..........................02/14/22
Clark, J Don....................................................Grace .......................................88..........................04/22/22
Condron, Dudley.............................................West Tennessee...........................95..........................09/14/21
Diego, Aida Melendez....................................Grace .....................................................................12/14/21
Duke, Micheal.................................................Nashville.....................................76..........................09/28/21
Eddleman, Charles Keith................................West Tennessee...........................56..........................07/08/21
Gillis, Aubrey Thomas....................................Robert Donnell............................59..........................03/13/22
Gillock, Ed......................................................West Tennessee...........................92..........................02/27/21
Green, Paul......................................................del Cristo.....................................94..........................10/13/21
Greenwell, James C........................................East Tennessee............................86..........................11/13/21
Guye, Dean.....................................................Nashville.....................................92..........................07/01/21
Hannah, Hugh.................................................Trinity .......................................68..........................05/01/22
Holmes, Aaron G............................................West Tennessee...........................88..........................08/01/21
Hurley, Elisha..................................................Nashville.....................................74..........................08/31/21
Ikushima, Michinobu......................................Japan .......................................93..........................06/14/22
Jeffrey, Sarah Ann...........................................Arkansas......................................79..........................12/12/21
Lawson, John C...............................................Trinity .......................................73..........................08/26/21
Lui, Stephen....................................................del Cristo.....................................88..........................12/27/21
McConnell, Donald.........................................East Tennessee............................80..........................11/25/21
Nichols, Oscar.................................................North Central..............................93..........................10/14/21
Romines, Sam.................................................Cumberland.................................71..........................10/14/21
Salisbury, Rebecca..........................................Murfreesboro...............................76..........................01/04/22
Smith, Kirkland...............................................Columbia.....................................86..........................10/09/21
Underwood, Jerrell..........................................Cumberland.................................85..........................04/11/22
Westbrook, James...........................................West Tennessee...........................84..........................12/21/21
Yeung, William...............................................Hong Kong..................................62..........................09/15/21

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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
2016—REV. DWAYNE TYUS, 426 Old Hickory Boulevard, Madison, TN 37115
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
2013—REV. FOREST PROSSER, 1157 Mountain Creek Road, Chattanooga, TN 37405
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 the165th General Assembly
REV. CLINTON BUCK
Died October 9, 2021

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THE CUMBERLAND PRESBYTERIAN CHURCH

GENERAL ASSEMBLY OFFICERS
MODERATOR
THE REVEREND MIKE WILKINSON
6900 Nubbin Ridge Drive
Knoxville, TN 37919
pastormike@kfcpc.comcastbiz.net(205)533-2001
VICE MODERATOR
THE REVEREND JOSEPH BUTLER
261 Ridgefield Drive
Winchester, TN 37398
jhbu737@live.com(931)224-8423
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 2023)(3)REV. JOHN BUTLER, 501 Cherokee Drive, Campbellsville, KY 42718
     rev.butlerj8134@gmail.com(3)MS. BETTY JACOB, PO Box 158, Broken Bow, OK 74728
     chocpres@pine-net.com(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*Ecumenical Partners     +Cumberland Presbyterian Church in America

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MINISTRY COUNCIL(Members whose terms expire in 2023)(2)REV. DR. MICHAEL CLARK, 2353 Blue Springs Road, Dechard, TN 37324
mclark37398@gmail.com(2)REV. JUAN DAVID CORREA, Calle 76 #87-14, Medellin, COLOMBIA, SOUTH AMERICA
juanda_0519@hotmail.com(1)REV. DEREK JACKS, 341 Shadeswood Drive, Hoover, AL 35226
pastorderek77@gmail.com(1)MS. LORA ROGERS-KERNER, 156 State Route 348 W, Symsonia, KY 42082
lkerner@bellsouth.net(1)ANGELICA POVEDA, (address on file in the GA office)apoveda10@gmail.com(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, 6900 Nubbin Ridge Drive, Knoxville, TN 37919
pastormike@kfcpc.comcastbiz.net
YOUTH ADVISORY MEMBERS(2)CHASE LAXSON, 805 S Mar Drive, Marshall, MO 65340
chaselaxson@outlook.com
ADVISORY MEMBERS
REV. MICHAEL SHARPE, 8207 Traditional Place, Cordova, TN 38016
REV. MIKE WILKINSON, 6900 Nubbin Ridge Drive, Knoxville, TN 37919

GENERAL ASSEMBLY BOARD OF:
I. TRUSTEES OF BETHEL UNIVERSITY(Members whose terms expire in 2022)(1)*MR. SCOTT ALLEN, 15 Pamela Lane, Crossville, TN 38558(3)MR. JEFF AMREIN, 11711 Paramont Way, Prospect, KY 40059(2)*MR. SCOTT CONGER, 143 Fawn Ridge Drive, Jackson, TN 38305(3)MR. BILL DOBBINS 5716 Quest Ridge Road, Franklin, TN 37064(1)MS. VICKI H. HOOVER, 200 N Poplar Street, Paris, TN 38242(1)MR. TERRY HOWELL, 205 Como Street, McKenzie, TN 38201(2)*DR. BROCK MARTIN, 419 Browning Avenue, Huntingdon, TN 38344*Ecumenical Partners     +Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCH(1)MR. KEITH PRIESTLEY, 780 Old McKenzie Road, McKenzie, TN 38201(1)+ELDER CRAIG A. WHITE, 240 Waters Edge Lane, Madison, AL 35758(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(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(3)MR. STEVE PERRYMAN, 535 Ranch Road, Rogersville, MO 65742(2)REV. ROBERT TRUITT, 1238 Old Eastside Road, Burns, TN 37029(1)REV. LEONARD E. TURNER, JR., 12651 Wagon Wheel Circle, Knoxville, TN 37934
II. TRUSTEES OF CUMBERLAND YOUTH & FAMILY SERVICES(formerly known as Cumberland Presbyterian Children’s Home)(Members whose terms expire in 2022)(1)MS. MICHELE BLAND, 6837 Roberts Lane, Fort Worth, TX 76140(1)*MR. CAMERON MARONE, 6085 Water Street, Plano, TX 75024(1)MS JACQUELINE SAN MIGUEL-LOZANO, 4005 Paradise Lane, Sanger, TX 76266(1)*MR. MATTHEW WHITTEN, 3909 Fawn Drive, Denton, TX 76208(Members whose terms expire in 2023)(2)MR. PETE CARTER, 306 Jackson Hills Drive, Maryville, TN 37804(3)*MR. KNIGHT MILLER, 509 Brixham Park Drive, Franklin, TN 37069(Members whose terms expire in 2024)(1)MS. CONI CAUDLE, 1211 Bell Road #264 Antioch, TN 37013(1)REV. JENNIFER HAYES, 7005 Woodmoor Rd. Fort Worth, TX 76133(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
III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2023)(2)+REV. JOE HOWARD, III, 2903 Al Lipscomb Way, Dallas, TX 75215(1)MS. CATHY LITTLEFIELD, PO Box 125, Booneville, AR 72927(3)+MS. PAT WARD, 2620 Rabbit Lane, Madison, AL 35756(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*Ecumenical Partners     +Cumberland Presbyterian Church in America

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MINUTES OF THE GENERAL ASSEMBLY(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(2)MS. MARTHA JO MIMS, 3011 Wolfe Road, Columbus, MS 39705(1)+REV. ANNET PULLOM, 1313  35th Street W, Birmingham, AL 35218
IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2023)(3)REV. ANNE HAMES, 118 Paris Street, McKenzie, TN 38201(2)REV. WES JOHNSON, 6222 Crestmoore Lane, Sachse, TX 75048(2)+MS. VANESSA K. MIDGETT, 118 Thunderbird Drive, Huntsville, AL 35749(2)REV. JASON MIKEL, 410 Ramblewood Lane, Nolensville, TN 37135(2)*REV. JIMMY MOSBY, PO Box 45843, Little Rock, AR 72214(2)REV. KIP RUSH, 516 Franklin Road, Brentwood, TN 37027(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, 1601 Arbour Drive, Lebanon, MO 65536(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
V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2023)(3)MR. RANDY DAVIDSON, PO Box 880, Ada, OK 74821(1)MR. JOHN KOELZ, 4498 S Carothers, Franklin, TN 37064(2)REV. GARY TUBB, 1266 Bible Crossing Road, Winchester, TN 37398(2)REV. DWAYNE TYUS, 426 W Old Hickory Boulevard, Madison, TN 37115(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*Ecumenical Partners     +Cumberland Presbyterian Church in America2022

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GENERAL ASSEMBLY COMMISSIONS
I. COMMISSION ON FEDERAL CHAPLAINCIES(formerly known as MILITARY CHAPLAINS AND PERSONNEL)(1) Term Expires in 2023–MR. TOMMY CRAIG, 8958 Carriage Creek Road, Arlington,
TN 38002(1) Term Expires in 2024–REV. GARRETT BURNS, 387 Forrest Avenue, McKenzie,
TN 35803(2) Term Expires in 2025–REV. SHELIA O’MARA, PO Box 170, Gadsden,
TN 38337
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 2023)(2)MS. PAMELA BROWN, 6400 North Grove Avenue, Warr Acres, OK 73012
     pambrownlaw@cox.net(3)REV. HARRY CHAPMAN, 4908 El Picador Court SE, Rio Rancho, NM 87124
     wrightrev@gmail.com(2)REV. GEOFFREY KNIGHT, 2119 Avalon Place, Houston, TX 77019
     geoff@cphouston.org(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
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 2023)(1)REV. STEVE DELASHMIT, 1491 Crosswinds Avenue, Bowling Green, KY 42104
     steve.delashmit@twc.com(1)MR. BEN INGRAM, 15 Quincy Lane, Montevallo, AL 35115
     ben_ingram@msn.com(1)MR. KEN SMITH, 6197  34th Street, Lubbock, TX 79407
     knsmith@earthlink.net(1)REV. MARION SONTOWSKI, 17101 N Western Avenue, Edmond, OK 73012
     sontowski_tn@yahoo.com*Ecumenical Partners     +Cumberland Presbyterian Church in America

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2022(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(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
IV. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2023)(2)MR. MIKEL DAVIS, 102 Willow Wood Lane, Ovilla, TX 75154(1)REV. EDUARDO MONTOYA, 270 Windsor Drive, Roselle, IL 60172(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
YOUTH ADVISORY MEMBERS:(1)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
A REPRESENTATIVE OF WOMEN’S MINISTRIES OF THE MISSIONS MINISTRY TEAM
VI. UNIFIED COMMITTEE ON THEOLOGY AND SOCIAL CONCERNS(Members whose terms expire in 2023)(2)+REV. EDMUND COX, 249 Mimosa Circle, Maryville, TN 37801
     edmundcox765@gmail.com(3)+REV. NANCY FUQUA, 1963 County Road 406, Towncreek, AL 35672
     fuq23@bellsouth.net(2)REV. RICHARD MORGAN, 1468 Williams Cove Road, Winchester, TN 37398
     icthuse3@gmail.com(2)REV. LISA SCOTT, (address on file in GA office)     lascott1979@att.net(2)+REV. RICK WHITE, 1544 Herring Avenue, Waco, TX 76708
     rickwaco3@aol.com*Ecumenical Partners     +Cumberland Presbyterian Church in America

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THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2024)(2)REV. MITCH BOULTON, 80 Topsy Lane, Savannah, TN 38372
     steelermitch@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
President of Memphis Theological Seminary - Ex-officio Member(Members whose terms expire in 2025)(3)+REV. JIMMIE DODD, 1798 Campbell Street, Jackson, TN 38301
     dodd125@gmail.com(2)REV. VIRGINIA ESPINOZA, PO Box 132, Boswell, OK 74727
     vespinoza@choctawnation.com(1)+ELDER YVONNE FRIERSON, 1017 Amor Avenue, Cleveland, OH 44108
     yhfrierson@hotmail.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
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 2023)(2)MS. SHERRY POTEET, PO box 313, Gilmer, TX 75644
     spoteet1@aol.com*Ecumenical Partners     +Cumberland Presbyterian Church in America

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2022

THE REPORT OF THE MODERATOR
I would like to thank the 190th General Assembly for the honor of being the Moderator of themeeting last year in Louisville, Kentucky.  The past year has been a humbling and learning experience, anexperience that I will treasure for the rest of my life.  Twenty-eight years ago, I attended my first General
Assembly as a Youth Advisory Delegate in Albuquerque, New Mexico.  It was at this meeting that I fellin love with the Cumberland Presbyterian Church and being able to return twenty-eight years later as theModerator has stirred up feelings of humility and gratitude.  

I. OUR INSTITUTIONS
I had the opportunity to attend several meetings of our various boards, agencies, and institutions;Board of Stewardship, Ministry Council, Memphis Theological Seminary, and The Children’s Home.  Overthe year, it was a blessing to experience the willingness and desire of each board and agency as they spenttime in discernment, having a deep desire to discover God’s will for their future.   It is extremely easy
to criticize any institution, especially if you have never sat or walked with them through a discernment
process.  Witnessing firsthand the humility that makes up our leadership within our boards and agencies isa strong testament to the willingness of each to seek an agenda that is God’s alone.  We are blessed to havestrong leadership in our institutions and I ask that the church continue to pray daily for our leaders andinstitutions.  

II. CHURCH UNITY
During my speech in Louisville, I expressed my personal belief that our denomination is madeup of an “eclectic, beautiful group of people.”  This past year I have had the opportunity to meet more ofthese “eclectic, beautiful people” and I am more confident than ever that at our core, our church is madeup of people who are more interested in what we have in common than what we do not.  I have attended
presbytery meetings where there were differences of opinions and because of the foundation of love andforbearance, these differences did not define the relationships between believers.  As I spent the last year
visiting our church, I never attended one meeting where I did not learn something new about our church.
The individual personalities of each presbytery and church that I attended are a testament to the spirit ofuniqueness that runs throughout the Cumberland Presbyterian Church.  No two presbyteries are alike, justlike our churches and pastors.  This uniqueness is something to be celebrated, cultivated, and respected byall.  The growth and future of the Cumberland Presbyterian Church are partly dependent on creating a safe
place for people to be loved and welcomed regardless of various personal interpretations.

III. THE COVID-19 PANDEMIC
Over the past year, we have had two spikes of the Covid-19 cases within our church communities,(delta in early fall and omicron in the winter).  I am proud that our churches and presbyteries have done
their best to navigate the pandemic in a safe, responsible manner for all people.  Because many have leanedon the side of caution, many events had to be canceled, postponed, or done differently.  During my travels,
I have met many pastors and church leaders who are tired, and some feel defeated.  Every surge has left
its mark on our lives and in our communities.  Our churches and pastors have been no exception.  While
many will live with the scars of the pandemic through the loss of a loved one or dealing with the effects of
Covid-19 perhaps for the rest of their lives, there are some wounds that we cannot see.
The Pastoral Development Ministry Team has partnered with Beacon Health Options to offer freeand confidential assessments, short-term counseling, and referral services to ministers (and family members
living in the household) who have personal and/or ministry-related problems.  This benefit is available toall ministers and probationers (including honorably retired ministers).  I would like to encourage all of ourpresbyteries who are currently not enrolled in the Employee Assistance Program to please do so.  And I
would also encourage any pastor or probationer who is struggling with mental or emotional well-being toplease go to the denominational webpage and find information on how to access these benefits through aconfidential website.

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IV. GRATITUDE
It has been an honor and privilege to serve as the Moderator of the 190th General Assembly of the
Cumberland Presbyterian Church.  I want to thank every person I met, every person who welcomed me toyour church, presbytery, and communities.  I have met many people who have shared with me that I amin their daily prayers.  Those prayers have been needed and appreciated.  I am grateful for the support andguidance from our Stated Clerk, the Reverend Mike Sharpe.  I want to thank the Reverend Geoff Knightfor serving as parliamentarian during the 190th General Assembly.  His wisdom, experience, and guidancewere greatly needed and appreciated.   I want to thank the Covenant Cumberland Presbyterian Church,where I have pastored for the last five years, for giving me the support and time to serve our church as
Moderator over the last year, especially the Reverend Kathy Lofton who serves as our Associate Pastor for
leading, directing, and pastoring our congregation during my absences.
Last but not least, I want to thank my family.  The first person I talked to about running for Moderator
was my wife, Honey.  She was on board from the beginning, knowing that she would spend many weekends
as a single mom of our three children did not phase her one bit.  And my children; Anna, Sara, and Emma,
who every time I came home, were so curious about what was going on in our denomination.  Getting
to share my journey with them and their being so curious about our church was a blessing that I was notexpecting.
Thank you all for your support and prayers.  This has been a great blessing for me to serve as yourModerator and please continue to pray and support our beautiful church.
Respectfully submitted,
Reverend Duawn Mearns
Moderator of the 190th General Assembly

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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 without executive assistance.
Additional services and activities provided through the office of the Stated Clerk this past year
include:• Developing and maintaining a web presence for the following General Assembly Committees/
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 that could be shared at meetings of presbyteries and in other settings.
• Hosting mini-zoom conferences for Presbytery and Synod Clerks in place of the annual Conference
held at the Center in January.
• Responding to various judicial and legal questions affecting local churches, presbyteries andsynods. The Clerk is appreciative for advice provided to this office from both the Permanent 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 Assistantto 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
Committee on Theology and Social Concerns.   The Cumberland Presbyterian Church in America and   the 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.

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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 is in the final stages of the search process for a new general secretary to replace theReverend Christopher Ferguson who completed his term of service on August 31, 2021.   The searchcommittee is working to submit a candidate for consideration at the next regular meeting of the Executive
Committee in May 2022.

IV. THE CORPORATE BOARD
In the called meeting in December 2007, the General Assembly elected a new board of directors
for the General Assembly Incorporation, thus the Corporate Board was formed.   The responsibilities for the
Corporate Board are listed in the General Assembly Bylaws, Article 5.
The Corporate Board met twice this past year and took the following actions:• As authorized by the 190th General Assembly, the Corporate Board approved on motion to remove
from the 2022 OUO allocations any/all OUO allocations related to Unification Task Force items, and toadjust the percentage of Shared Services accordingly (see appendix A).
A. FOLLOW-UP ACTIONS FROM THE 190TH GENERAL ASSEMBLY
In reviewing the GA Moderator’s Report to the 190th General Assembly, the corporate board took
the following actions:
1) Future GA Meeting Models – The Corporate Board reviewed and discussed some initial trends
and data impacting the current meeting model for General Assembly.  Unfortunately, the continued impactof the COVID pandemic this past year with restricted travel and curtailed meetings, limited the ability toobserve the effectiveness of meeting models used by other denominations.  The Stated Clerk will continue
to explore best practices and cost effectiveness for changes such as frequency and length of meetings, venue
settings, as well as translation services and report the findings to the 192nd General Assembly.
2) New Workplace Model Trends/Center Campus Footprint – The Corporate Board reviewed
the use of best practices and processes inspired by the pandemic innovations, including the effective useof offsite offices for Center staff as a result of COVID related closure of the campus. The Corporate Board
affirms the increased use of offsite staffing when opportunities lend themselves to that model, freeing
denominational boards and entities not to be bound by past practices.
3) Denominational Visioning Process – The Corporate Board affirmed the use of an outside
strategic planning facilitator in developing the Strategic Plan as tasked by the 190th General Assembly andthat surplus funds remaining from the Unification Task Force be used to fund this process.
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. COMMUNICATIONSThe Office of the General Assembly received memorials from the following Presbyteries: Arkansas
and Grace (see pages 109-111) of the Preliminary Minutes) and those have been referred to the appropriate
General Assembly select committees for consideration

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VI. ENDORSEMENT FOR MODERATORThe Reverend Mike Wilkinson has been endorsed by the Presbytery of East Tennessee for Moderatorof the 191st General Assembly.

VII. 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.  In order toreview the relationship and make any desirable changes, it will be necessary for persons designated by the
Board of Trustees of Bethel and the Children’s Home to work with persons appointed by the Stated Clerk
and the Moderator and report its findings to the 192nd General Assembly through the Office of the StatedClerk

VIII. 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 andsells a few printed copies of the General Assembly Minutes each year.  For information contact Matthew
Gore, mhg@cumberland.org.   It is permissible to download and print a copy of the minutes from thewebsite (www.cumberland.org/gao).

IX. 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 2021 two hundred and nineteen congregations failed to report, and overall statistics were
negatively impacted due to the continued global COVID Pandemic, thus statistics are not accurate.  Thestatistics for a non-reporting congregation may be several years old, but it is the latest information available.
The General Assembly Office continues to shorten and simplify the reporting process.  Efforts also continue
to further simplify online reporting for those able to utilize the technology.   Hard copies of the  report forms
will still be made available for those congregations who do not have access to the internet.
The 178th and 179th General Assembly directed “that each presbytery request that its Board ofMissions 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 and offer
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).

X. CONSTITUTIONAL AMMENDMENTS
The following Amendments to the Constitution were referred to the presbyteries by the 190th
General Assembly in 2021:____________
That Constitution 3.071 be amended to read:“The following persons shall be seated by a judicatory as advisory members with full privilege of
speaking to any issue before the judicatory, but no vote:a. In sessions, assistant and associate pastors approved and installed by the presbytery,b.  In middle judicatories, elected officers of the judicatory, (for example, stated clerk, engrossing
clerk, and treasurer), and official representatives from the judicatory’s standing committees or boards.”

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That Constitution 3.072 be amended to read:“The following persons may, with the approval of the judicatory, be seated as advisory members of
the judicatory upon their introduction by the moderator:
a. In middle judicatories, visiting ordained Cumberland Presbyterian ministers and elders.
b. Elected youth advisory delegates.
c. Representatives from higher judicatories.
d. Visiting ministers or leaders from other denominations with which the judicatory is in partnership.
e. Any other person whose presence would, in the judgment of the judicatory, serve the mission andministry of the judicatory.”
Official Comment to 3.07: Except for persons who are designated as advisory members by right,
persons whose presence would assist the judicatory in the accomplishment of its work can always be seatedas advisory members and granted permission to speak to the judicatory by a majority vote or common
consent.
The Constitutional Amendments were approved by the required 3/4 number of presbyteries in the
Cumberland Presbyterian Church to be ratified, the following is a report of the votes received in the clerk’s
office as of May 31, 2021:
The following presbyteries voted in the affirmative: del Cristo, Robert Donnell, Choctaw,  Covenant,Missouri, Red River, Trinity, Tennessee-Georgia, West Tennessee, North Central, Emaus, Japan, Arkansas,
Columbia, Hong Kong, East Tennessee, Hope, Nashville, Korean of Southeast, and Grace.
The following presbyteries did not report: Cumberland, East Coast, Cauca Valley, Andes, andMurfreesboro.
RECOMMENDATION 1: That the 191st General Assembly declare that the Constitutional
Amendments have been approved.

XI. CHURCH CALENDAR 2022-2023
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 2: That the 191st General Assembly approve the following dates forthe 2022-2023 Church Calendar:
CHURCH CALENDAR 2022-2023

July-2022
3
9
9-23
16

Outdoor Ministries Sunday
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel, McKenzie, Tennessee
Children’s Fest, McKenzie, Tennessee

August-2022
1-Sept 30
6
21
22
22

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

September-202211		
Senior Adult Sunday
18
Christian Service Recognition Sunday
International Day of Prayer and Action for Human Habitat

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October-2022

2
9
11
16

MINUTES OF THE GENERAL ASSEMBLY
Church Paper Month
Clergy Appreciation Month
Domestic Violence Awareness Month
Worldwide Communion Sunday
Pastor Appreciation Sunday
A Day at the Park
Native American Sunday

November-2022
Any Sunday Loaves and Fishes Program
1
All Saints Day
3-5
Symposium
4World Community Day (Church Women United)
6
Bethel University Sunday6		
Stewardship Sunday
13
Day of Prayer for People with Aids and Other Life-Threatening Illnesses
20		
Bible Sunday
Loaves and Fishes Offering
27-Dec 24
Advent in Church and Home
December-2022
		Any Sunday Gift to the King Offering
10
Bethel University Commencement
24
Christmas Eve
25
Christmas Day
Gift to the King Offering
January-2023
6
Epiphany
8
Human Trafficking Awareness Day
9-10		
Stated Clerks’ Conference
9
BU Spring Semester Begins
13
Deadline for receipt of 2020 Our United Outreach Contributions
22
Family Sunday
23
MTS Classes Begin
February-2023
		Black History Month1
Annual congregational reports due in General Assembly office5
Denomination Day
5
Historical Foundation Offering
12		
Souper Bowl Sunday
12
Our United Outreach Sunday
17-20
Youth Evangelism Conference, San Antonio, Texas
22-Apr 9
Ash Wednesday
Lent to EasterMarch-2023
3
31

Women’s History Month (USA)World Day of Prayer (CWU)
National Farm Workers Awareness Day2022

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April-2023
2
6		
7
9
22
May-2023
4
6
13
28

June-2023
18-23
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Palm/Passion Sunday
Maundy Thursday
Good Friday
EasterEarth Day
National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Memorial Day Offering for Military Chaplains & Personnel for USA churches
Pentecost
Stott-Wallace Missionary Fund Offering
World Mission Sunday
General Assembly, Denton, Texas
CPWM Convention, Denton, Texas

XI. 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 2021 Calendar Year.
Summary of 2021 Activity
Balance Forward 1/1/2020							$ 76,830.77
Income in 2021:
Our United Outreach/Contributions$ 11,266.92
Interest					     1,244.29
Total Income:			$ 12,511.21
Expenditures in 2021:
Total Expenses:			

$

0.00

Total Fund Balance as of 12/31/21						$ 89,341.98*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 (12/31/21)

Total Amount of Unrestricted Amount:$ 85,241.98 (12/31/21)

Total Fund Balance:				

$ 89,341.91 (12/31/21)

Respectfully submitted,
Michael Sharpe, Stated Clerk

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APPENDIX A
Adjusted 2022 OUO Allocations
The allocation is to be as follows:$2,500,000

Development Coordinator Office    and OUO Committee      92,044

Amount to be Allocated2,407,956

Ministry Council
Bethel University
Children’s Home
Stewardship
General Assembly OfficeMemphis Theological Seminary/Programof Alternate Studies
Historical Foundation
Shared Services
Contingency(Next four items total 1.5%)     Comm. On Chaplains     Judiciary Committee     Theology/Social Concern$1,203,978      120,398        72,239      144,477      192,636

50.000%  5.000%
  3.000%
  6.000%
  8.000%      168,557        72,239      385,273        12,040

  7.000%
  3.000%
16.000%  0.500%         13,990         13,196           4,912

  .581%
  .548%  .204%     Nominating Committee           4,021

  .167%$2,407,956

100%

2022 Our United Outreach Goal

$2,500,000

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THE REPORT OF THE
BOARD OF STEWARDSHIP,
FOUNDATION, AND BENEFITS
I. GENERAL INFORMATION
A. B OARD MEETINGS AND ORGANIZATIONThe Board of Stewardship, Foundation and Benefits under the direction of its officers, President
Randy Davidson, Vice-president Dwayne Tyus, Secretary Debbie Shanks, and Treasurer Robert Heflin, met
two times in regular session.
B. BOARD MEMBERS WHOSE TERMS EXPIRE
Members whose terms expire at the 2021 General Assembly are: Mary Jo Ray and Owen Smith.
Mary Jo Ray has agreed to continue to serve. Owen Smith wishes not to be re-elected. We want to thankthem for their service and dedication to the Board of Stewardship, Foundation and Benefits.
C. BOARD REPRESENTATIVE TO THE 190TH GENERAL ASSEMBLY
The board’s representative to the 190th General Assembly is Debbie Shanks.
D. STAFF
Alan Butler serves as Coordinator of Benefits and Robert Heflin serves as Executive Secretary.  
Since 2008 Kathryn Gilbert Craig has served as Administrative Assistant.  She has decided to retire afteralmost 14 years.  She has been a tremendous asset to the Board of Stewardship and she will be missed.  We
celebrate her ministry to the Cumberland Presbyterian Church.
E. 2023 BUDGETThe 2023 line-item budget has been filed with the Office of the General Assembly.
F. 2021 AUDIT
Certified copies of the 2021 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 2022 minutes.

II. FINANCIAL FOUNDATION DEVELOPMENT
AND MANAGEMENT
A. PURPOSE
One area of work of the board is in financial foundation development and management.   Thepurpose of 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.

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B. 2021 IN REVIEW
It is an understatement to say the COVID pandemic brought about many changes in our lives.  As
we journeyed through the second year of COVID there continued to be a lot of uncertainty.  In the midst of
so much fear and uncertainty brought about by COVID in 2020, the endowment fund earned 20.1% while
the retirement fund earned 19.6%.  While it was unrealistic to expect returns like 2020, 2021 did have somevery good returns.  The endowment fund earned 12.2% for the year and the retirement fund earned 12.1%.
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 willturn around and will return to a period of growth.
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 surplus of $273,698.  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 thefaithful support from congregations and individuals through their contributions to Our United Outreach.
D. MANAGEMENT OF FUNDSAt the end of 2021 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 $82,167,384 for 2021 at market value. The following
table provides a breakdown of the investment mix:

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Investment Mix
Securities & Investments

17.7%
8.6%
3.0%
15.9%
14.4%
5.7%
18.0%
6.3%
9.6%
0.8%
100.0%US Equity
Real Assets
Fixed Income
Hedged Equity
Multi-Strategy
Opportunistic
International Equity
Emerging Markets
Private Equity
Cash
Total

$14,598,273$7,072,117$2,431,261$13,094,509$11,799,605$4,648,494$14,840,283$5,146,060$7,898,613$638,169$82,167,384

2. Performance of the Endowment Fund
The Endowment Fund generated a gain of $9,056,934 in investment earnings during 2021.  Netcontributions and withdrawals (including income distributions) were a negative $1,557,594.
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 $1,638,068 for 2021.  
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 2021:

Endowment FundOne Year
Period01/01/21
12/31/21
12.2%

Five Year
Period01/01/17
12/31/21
11.3%

Since
Inception
09/30/81
12/31/21
10.0%

B. YOU CAN MAKE A DIFFERENCE:ESTABLISHING AN ENDOWMENT AS A 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 or 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.

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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 2021 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!).
Period1944-49

Loans
35

Total Loaned$ 145,755$

Average
4,164

1950-59171$ 1,360,441

$

7,955

1960-69208$ 3,056,891$ 14,697

1970-79

166$ 3,609,084$ 21,741

1980-89101$ 4,349,120$ 43,061

1990-99

102$14,440,837$141,577

2000-0958$10,571,723$182,271

2010-2117$ 5,180,554$304,738

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, 2021, the endowment loan balance was $1,313,773.52.
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

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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 five loans from the
Small Church Loan Program at the end of 2021 totaling $80,265.
The rate of interest for the Small Church Loans made during 2021 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 2021, the assets for the Investment Loan Program were $35,692,173 compared
to $30,230,919 in 2020.   There were 354 individual, congregation and agency accounts.  At year end,
deposits on account totaled $31,977,523.  The total loans were $3,714,650 at year end.
For 2021, 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: Mike St. John, 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
in these “on demand” accounts participated in the $775,277 which the program paid in interest.  For 2021
the interest rate paid to account holders was 2.75%.  The interest rate paid to account holders can fluctuatefrom one quarter to the next.  In recent years there has been renewed interest for congregations to open new
accounts because the interest paid is higher than current CD rates.
The table below provides a breakdown of the investment mix.

20.2%
33.6%
8.4%
37.8%
100.0%

Investment Loan Program
Securities & Investments
Cash Equivalents$6,497,037
Preferred Stocks$10,822,111
Mutual Funds$2,704,715
Taxable Fixed Income$12,163,587$32,187,450

At the end of 2021 there were 15 loans to congregations made through the Investment Loan
Program.  The loan balance was $4,650,133.  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:

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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.  Thereality 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 restated to take advantage of the new regulations.  At this time we are also able to make updates to theplan.  The only update made, was the ability to contribute up to the IRS deferral limit each year.  In 2022,
this amount is $20,500 and may change in the coming years with no need to amend the plan.
B. YEAR END REPORTOn December 31, 2021, there were 291 active participants in the Retirement Plan.  There were 23
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.
During 2021, $2,462,200 was dispersed to or for participants, compared to 2020’s $2,052,465.
Contributions totaled $694,724 compared to 2020’s $672,404.  Realized and unrealized gains on investments
totaled $3,792,372 compared to 2020’s gain of $4,551,316.  The rate of return credited to the accounts forthe year was +12.1% compared to +19.6% for 2020.  (Comparative annual rates of return for: previous three
years +15.9 %, previous five years +11.2%, and from the beginning of professional management in March
1982, +9.6 %.)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.

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I. MINISTERIAL AID PROGRAM
A. MINISTERIAL AID
Started in 1881, the Ministerial Aid Program is the oldest benefits program of the denomination. In
2021, the Board of Stewardship distributed more than $130,500 to ministers and/or their spouses.  In thepast 10 years more than $873,750 has been distributed.  All of these funds are distributed from endowment
income.
1. Full Benefit Recipients
As of March 2022, there are five (5) Cumberland Presbyterian Church recipients of the full benefitof $556 (adjusted for inflation yearly) per month (increased from $300 on July 1, 2010), and four (4) thatreceive partial benefits due to them having more income than the threshold established.   The monthly
total of these payments is $3,957.00; annually, $47,484.00 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 nine (9)recipients in Cauca Valley Presbytery and three (3) recipients in Andes Presbytery that are receiving aid in
the amount of $150 or $300 a month, for a total of $3,300 a month or $39,600 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 $556 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 $13,590 a year or $1,132.50 a month for 2022.
Couples income cannot exceed federal poverty guidelines set forth for the year by the US
Census Bureau.  Poverty level is $18,310 a year or $1,525.83 a month for 2022.
(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.
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 withpersons under the Ministerial Aid Program who live within their bounds.  Should there be serious unmet
needs, the presbytery is urged to contact the board so that it may determine how the Ministerial Aid Program
can be of assistance in meeting those needs.

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3. Cumberland Presbyterian Church in America
The CPCA currently has 2 participants who receive monthly payments.  As of the June 2019 CPCA
General Assembly, the decision was made to 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 $278
a month in 2021.
4. Ministers in Overseas Presbyteries
Since May 1, 2015, with the help of the Missions Ministry Team, aid is available to those inoverseas 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 plansaccording to laws and standards for salaries.  The Mission Ministry Team will be the liaison between the
Board of Stewardship and the Presbyteries outside of the United States aiding the Board in identifying theneeds 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, South America.
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, Tennessee.  For 2022, Travelers Insurance carries
our Property & Casualty policy and $2,500,000 in earthquake coverage, Mt. Hawley Insurance Company
provides an additional $14,649,218 in earthquake coverage.  Philadelphia carries our Directors & Officers
coverage and Hanover carries our General Liability, Professional Liability, Crime, Automobile, andUmbrella 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 .34 to .40 per $100 of salary in our renewal for 2022.
There are three primary reasons for ministers to want the coverage and for presbyteries to wantto provide the protection.   The group rate is significantly lower than individual policy rates and does

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not require 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 makethis coverage very attractive, especially to those who have previously purchased their own policies.  In
addition, a provision was negotiated with Cigna by the Board’s consultant, whereby ministers, upon leaving
a participating presbytery to serve in 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 are receiving or have received benefits from this insurance program.  There are 145
participants as of January 1, 2022.
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 isalso 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 2022 are listed below and reflect the assistance from the Premium Stabilization Reserve.
The goal for 2022 is to utilize approximately $264,924 from the Premiums Stabilization Reserve to help
reduce the premiums participants pay for health insurance. In 2021 we utilized $150,132 from the Premium
Stabilization Reserve.

Health Insurance Premiums for 2022 East Synods
Employee Only
Employee & Spouse
Employee & Child(ren)FamilyOption 1

Option 2$644.75$1,364.79$497.13$1,089.57$1,265.78$1,007.20$1,975.83$1,574.63

Health Insurance Premiums for 2022 West Synods
Employee Only
Employee & Spouse
Employee & Child(ren)FamilyOption 1

Option 2$677.59$1,450.48$515.09$1,145.49$1,334.30$1,057.43$2,112.19$1,677.82

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

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coming year.   Periodically we seek bids from other carriers in an effort to keep premiums competitive.
When this is done, 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 canenroll or change their health insurance coverage unless there are special circumstances.
2. Participation
As of February 1, 2022, 103 employees and 56 dependents for a total of 159 people depend on
the Cumberland Presbyterian Church Health Insurance Program.  A breakdown of family units by size at
February 1, 2022 is listed below.

FAMILY UNITS BY SIZE
Emp. Only
Spouse 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
74
0
4
3
13
2
4
2
1
0
103

Total
74
0
8
9
26
8
16
10
6
0
157

The following table shows the enrollment figures from January 2021 to December 2021.  As one
can see the numbers fluctuate from month to month.  

January
February
March
April
May
June
July
AugustSeptember
OctoberNovember
December

MONTHLY GROUP INSURANCEENROLLMENTEMPLOYEE
DEPENDENT
COVERAGE
COVERAGE
103
104
103
103
103
104
104
103
104
104
104
105

51
51
51
50
51
51
51
50
50
52
50
54

TOTAL
154
155
154
153
154
155
155
153
154
156
154
159

3. Premium Stabilization Reserve (Formerly Emergency Reserve)
The Premium Stabilization Reserve is invested in the Endowment Program Fund account which
had a balance of $2,167,545 as of December 31, 2021.  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 scope2022

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of 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.
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, 2021 was $75,465.
6. Health Education / E-Mail Newsletter
To further educate participants in matters concerning healthcare, participants receive a monthly
e-newsletter entitled, TopHealth, published by Oakstone Publishing.  The monthly e-newsletter is full of
health related tips that can be easily implemented by readers.  The two page newsletter can be read withina matter of minutes.  Also initiated in 2008 is the E-Mail newsletter that is designed as an information tool
to help the participants of the Health and Retirement programs stay on top of happenings within the Boardof Stewardship.
7. Wellness Program
Blue Cross offers a Preventive Health Guide and the Blue 365 discount program for a range of itemfrom 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,
Debbie Shanks, Board Member
Robert Heflin, Executive Secretary

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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 191st 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, 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 second terms of Robin McCaskey-Hughes, Ashley Lindsey, and Willie Lynk expire with the2022 meeting of the Cumberland Presbyterian General Assembly, and they are eligible for reelection.  Thefirst term of Martha Jo Mims expires with the 2022 meeting of the Cumberland Presbyterian General
Assembly, and she is eligible for reelection.
E. STAFF
Susan Knight Gore serves as the Archivist of the Historical Foundation.  Missy Rose is the archival
assistant for the 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 2022 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.
B. PUBLICATIONS
1. Promotional Materials
The Historical Foundation provides promotional materials describing its purpose and work, thevarious 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.

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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.
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 2022 competition are encouraged.
All entries will be accepted through December 2022 for this year’s contest. Any entries received
following the deadline of December 31st will be automatically entered in the 2023 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.

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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.

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

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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
Belfrage, Cedric. A Faith to Free the People: An Answer to Religion’s Fifth Column. An
enlargement of the author’s biography of Claude Williams, first published under the title: Let my people go.
Signed by the author. People’s Institute of Applied Religion, Inc., 1946.
Constitution of the Cumberland Presbyterian Church, In the United States of America: Containing
The Confession of Faith, The Catechism, and A Directory For the Worship of God: Together With The Form ofGovernment and Discipline. As Revised and adopted by the General Assembly, at Princeton, Ky., May, 1829.
Pittsburgh: Pennsylvania Synod of the Cumberland Presbyterian Church, on a grant given by the General
Assembly, in 1833, to the original Penn.
Presbytery. Forrester and Campbell, Printers, 1839.
Ewing, Finis. A Series of Lectures, on the Most Important Subjects in Divinity.
Fayetteville, Tennessee: Printed for the Cumberland Presbyterian Synod by E. and J. B. Hill, 1827.
Psalms and Hymns Adapted to Social, Private, and Public Worship, in the Cumberland Presbyterian
Church. Nashville, Tenn.: Committee of Publication, 1860.
Snead, Mrs. Grady, L. T. Sparks, Mrs. Ben Surber and Mrs. Will Wright. History of the Shiloh
Cumberland Presbyterian Church 1822-1937.
Institutions
Trinity University: Honoring the Past, Shaping the Future. San Antonio, Texas: Maverick Books/
Trinity University Press, 2019.
Ward-Belmont College. Nashville, Tennessee.
Ward Seminary merged with Belmont College for Young Women in 1913.
Milestones. 1918.
Periodicals and Curriculum
Bone, Mrs. Martha H., Mrs. Matilda Frizzell and Mrs. Lou Henderson. The Child’s Scripture Questions
No. 1 for Sabbath Schools or Private Families. Nashville, Tenn.: Cumberland Presbyterian Publishing House,no date.
The Cumberland Flag. Volume 27 Number 6. June 15, 1957.
Cumberland Presbyterian Women. Second Cumberland Presbyterian Church.
Directory. 1983.
The Lesson Leaf. Fourth Quarter, Lesson 7, November 13, 1932.
Museum Items
Columbia, First Cumberland Presbyterian Church. Columbia, Tennessee.
Mug.
Cottage Grove Cumberland Presbyterian Church. Cottage Grove, Oregon.
Cream pitcher.
Fussell, Joseph Henry (1836-1915)
Moderator of the General Assembly in 1910.
Member of First Cumberland Presbyterian Church in Columbia, Tennessee.
Family Bible.
Gavel. Alabama-Florida-Mississippi Synod. Cumberland Presbyterian Church.
Rev. Jim Hunter, Moderator. October 9-10, 1986. Huntsville, Alabama.
Landrith, Ira (1865-1941)
Political Pin. In 1916 J. Frank Hanley and Rev. Ira Landrith were the Prohibition Party nominees for President
and Vice-President of the United States. In 1906 Rev Landrith was the Moderator of the General Assemblyof the Cumberland Presbyterian Church.
Shinar Cumberland Presbyterian Church. New London, Iowa. Commemorative Ribbon.
1839-1989.

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Other Congregational Records
Hubbard Cumberland Presbyterian Church. Hubbard, Texas. Files.
Lebanon Cumberland Presbyterian Church. Lebanon, Ohio. Funeral Invitation. Miss S.
M. Monfort. November 17, 1856.
Lebanon Cumberland Presbyterian Church. Lebanon, Ohio.
Program. Fiftieth Anniversary of the Cumberland Presbyterian Church. March 20, 1886.
Oak Hill Cumberland Presbyterian Church. Ashdown, Arkansas.
Treasurer’s Book. 1950-1951.
Photographs
Birmingham, First Cumberland Presbyterian Church. Birmingham, Alabama.
(Today this building is the McDowell Memorial (Norwood) Cumberland Presbyterian Church in America.
Potts, Jeff D. (1862-1954)
Photograph of Rev. Potts standing in from of the Sandy Valley Cumberland Presbyterian Church. Lickcommunity, Llano county, Texas in 1929.
McAdoo School. Dickson County, Tennessee.
Many of the people in the photograph were members of the McAdow Memorial Chapel Cumberland
Presbyterian Church.
Postcards
Bridgeport Cumberland Presbyterian Church. Bridgeport, Pennsylvania.
Cumberland Presbyterian Publishing House. Presbyterian Church in the United States of America. Cover.
October 16, 1906 to Rev. Tho. C. Johnson, U. T. Seminary, Richmond, Va.
This was during the time the publishing house was in the hands of the Presbyterian Church in the UnitedStates of America. This lasted from May 1906-February 23, 1910.
Dayton Cumberland Presbyterian Church. Dayton, Tennessee.
Maxwell Cumberland Presbyterian Church. Maxwell, Iowa.
Trinity University. Waxahachie, Texas.
Presbyterial Records
Elk River Presbytery. Cumberland Presbyterian Church in America.
Celebrating 150 Years 1869-2019, Elk River Presbytery. July 20, 2019 at Montgomery Bell State Park.
Session Records
Prospect Cumberland Presbyterian Church. Algood, Tennessee.
Abstract of session records. October 13, 1860-April 6, 1879.
Bound with Spring Creek Cumberland Presbyterian Church. Cookeville, Tennessee.
Abstract of session records 1827-March 24, 1866 and August 3, 1928-September 5, 1948.
SynodsKentucky States Synod. Second Cumberland Presbyterian Church.
Program of the 84th Session of the Kentucky States Synod, Synodical Sunday School Convention, Synodical
C.P.W. August 11-16, 1986.
Tennessee Synod. Second Cumberland Presbyterian Church.
Program of the Tennessee Synod and Synodical Socities. October 15-18, 1970.
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 Beasley

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Birthplace 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
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 2023 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
Henry 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

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Chow King Leong Endowment
Dennis Lawrence & Elmira Castleberry Magrill Trust
J. Richard Magrill Heritage Fund
Joe Richard and Mary Belle Magrill Trust
Gwendolyn McCaffrey McReynolds Heritage Fund
Jimmie Joe McKinley Heritage Fund
Edith Louise Mitchell Heritage Fund
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 191st General Assembly of the Cumberland Presbyterian Church Meeting in session at the
Embassy Suites, Albuquerque, New Mexico.

I. MINISTRY COUNCIL
A. INTRODUCTION
The Ministry Council (MC) serves as the primary program planning entity of the Cumberland
Presbyterian Church (CPC).  MC elected members work with staff to ensure a unified mission, ever mindfulthat human and material resources entrusted to us must be utilized to carry out ministries effectively.  TheMC 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 US 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 191st 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 willingness of elected
members to be considered for re-election: Debbie Hayes (Synod of the Midwest/Covenant Presbytery),
Ted Shirai (Missions Synod/Japan
Presbytery), and Reverend Tim Smith (Tennessee Synod/Columbiandand Reverend
Presbytery) each for a 2 term; Carla Bellis (Synod of Great Rivers/Missouri Presbytery)rd
Mike Wilkinson (Synod of the Southeast/Presbytery of East Tennessee), each for a 3 term.  The second
one-year terms of Youth Advisory members Lake Porter and Rylee Rogers conclude with this General
Assembly.  We thank them for their service to the denomination through their time on the Council.  Youth
Advisory Member Chase Laxson is eligible for a second one-year term.  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 General Assembly need tosubmit 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 made up 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 MC committees.  The MC elects Ministry Team (committee)
members.  A complete list of team members appears at https://cpcmc.org/mcstaff-nonstaff. nd
At its February 2022 meeting, the MC re-elected Reverend Neal Wilkinson to a 2 term on theCommunications Ministry Team (CMT).  The Council also elected two new Discipleship Ministry Team
(DMT) members Reverend Anna Sweet Brockman to replace Reverend Jesse Thornton who rotated off
and Maddie Taylor to replace Reverend Becky Zahrte, now an MMT staff member.  We are thankful forthe contributions of Jesse and Becky during theirndtime on the team.  DMT members Jonathan Bellis andReverend Abby Prevost were both re-elected to 2 terms.  The Council elected a new Missions Ministry
Team (MMT) member Robert Betts to replace Reverend Chris Warren who completed his third term withthis General Assembly as does Reverend Brittany Meeks.  MMT appreciates their hard work and prompt
participation within MMT.  We pray that the Lord will keep using them in the church’s ministry.  NewPastoral Development Ministry Team (PDMT) members elected by the MC include Reverend Leanne
Kerner and Reverend Freddy Rincon to replace Reverend Sandra Shepherd and Reverend Duawn Mearns.
Both served three consecutive full terms.  We give thanks to Duawn and Sandra and give thanks for theiroutstanding service to the work and ministry of the PDMT.  They brought wisdom, insight, and guidance to
PDMT during a time of significant transitions.
Ministry Team Staff are employees of the Ministry Council (alphabetical order):• CMT: Interim CMT Leader/Publications Manager/Editor Matthew H. Gore; Senior Art Director
Sowgand Sheikholeslami.
• DMT: DMT Leader, Reverend Elinor S. Brown; Coordinator of Adult Ministry, Reverend Doctor
Chris Fleming (Paducah, Kentucky office); CP Resources Distribution Manager, Cindy Martin; Part-time
Shipping Clerk Reverend Doctor. Andy McClung; Coordinator of Children and Family Ministry, Jodi Hearn

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Rush (Nashville, Tennessee office); and Coordinator of Youth and Young Adult Ministry Reverend Nathan
Wheeler.
• MMT: Manager Finance and Administration, Jinger Ellis; Director of Congregational Ministries,
Reverend Kristi Lounsbury (Krum, Texas office); Director of Evangelism & New Church Development,
Reverend T.J. Malinoski; MMT Leader, Reverend Doctor Milton Ortiz; Director Global Missions, Reverend
Doctor Lynn Thomas (Birmingham, Alabama office); Director of Ministry with Women Reverend Becky
Zahrte (Madisonville, Kentucky office); Director of Cross-Culture Immigrant USA Ministry, Reverend
Johan Daza resigned in May 2022.  Johan and his wife Erin will serve as the Mennonite Central Committee
Country Representatives for Colombia, South America.  Johan will remain a member of Emaús Presbytery
in Colombia.  MMT extends its blessings to Johan and his family as they embark on their new ministry. Parttime Coordinator for CP Women’s Ministry, Reverend Cardelia Howell-Diamond (Huntsville, Alabama
office) resigned her position in July 2021.  Cardelia worked with MMT for nine years, initially as an elected
member then as part-time Coordinator of Women’s Ministry.  Cardelia’s insights, empathy, and integrity
contributed in several ways to the work of MMT.
• PDMT:  PDMT Leader ,Reverend Doctor Pam Phillips-Burk.
2. The Global Ministries Leadership Team (GMLT) includes Ministry Team Leaders and the
Director of Ministries.  GMLT applies the MC’s vision to widely varied programs and resources, coordinating
ministries, and a comprehensive budget.
3. 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, especially during thepast two years.  As a result of the pandemic, the Denominational Center was closed to the public fromMarch 2020 until March 6, 2022.  While the Center was closed to the public, MC staff worked within a
hybrid model, alternating between Center offices and remote locations.  MC staff performed in an exemplarymanner, utilizing innovative technology, responding with love for one another, the communities in which
they live and work, and the global CPC.   The MC commends the staff for their flexibility, leadership,
productivity, and professionalism demonstrated during the pandemic.
B. GENERAL INFORMATION
1. Meetings: The MC met twice since the 190th General Assembly. Meeting summaries appear at
cpcmc.org/mc/soa/ .
2. Future Meeting Dates: August 19–20, 2022 (Friday and Saturday).   MC and MT elected
members and staff meet concurrently at Faith CPC, Bartlett, Tennessee.  February 18–19, 2023 (Saturday
and Sunday) MC Corporation Annual Meeting of the Board of Directors with Team Leaders and the Directorof Ministries at the Denominational Center.
3. Elected member orientation and accountability: Elected members receive multi-tiered
orientation. The next orientation for newly elected members is August 18, 2022, at the CP Center, Cordova,
Tennessee.  Elected members sign an annual Covenant reaffirming their commitment to serve God throughservice to the CPC (cpcmc.org/mc/covenant/.)
4. Strategic Visioning: In late February 2022, the Council began a process of strategic visioning.
Elected members crafted a vision statement for the Council to guide the Council over the next several
years.  The statement reflects the Council’s desire to help ensure that thriving, unified congregations havethe resources to proclaim God’s word for salvation, the leadership to sustain them, and engaged members,
who seek spiritual growth and bring Jesus to their local communities around the world.

II. MINISTRIES
A. CMT
The Communications Ministry Team disseminates the mission of the teams, boards, agencies, and62

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institutions 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.  Although
the title has not always been the Cumberland Presbyterian, a publication of record for the Cumberland
Presbyterian Church has existed since the 19th century.  While we do not have copies of all those publications,
we do have a considerable number from the 1950s forward.  Recently, intern Caroline Phillips-Burk digitizedover 700 issues which will eventually be made available to subscribers, researchers, and the curious.  They
present a remarkable picture of about 70 years of life in the Cumberland Presbyterian denomination.
As the denominational publication of record, General Assembly has mandated all judicatories submit
at least a summary of action of each meeting to the Cumberland Presbyterian magazine for publication.
Sadly, only a few judicatories follow these instructions.  We also welcome the submission of news items
from congregations and individuals.
In October 2018, the CP magazine changed editorial direction.   The CP magazine currently
circulates an average of 1,650 copies per issue with an estimated readership of 6,900 per issue including all
Ministry Council staff as well as all elected and volunteer members.  Circulation is up 41% from an averageof 1,170 copies per issue in 2017-2018.
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 various
websites of the Ministry Council and Ministry Teams as well as posting news items to the internet throughthe Ministry Council website, e-mail, and social media.
From the 1950s to the 1980s, the Office of the General Assembly collected biographical data on
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 urge all clergy and denominationally active elders to fillout and submit the confidential form.
Complete forms will be filed with the Historical Foundation.
https://www.cumberland.org/cpmag/CPBF2020.pdf
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.
Highlights of the DMT Ministry for 2021
DMT celebrates the work completed in the past year even though work was impacted by COVID-19.
Some highlights of ministries begun and/or completed in 2021.
Children and Family Ministry  1.  Family Zoom Gatherings during Lent
  2.  Virtual Children’s Fest in Your Neighborhood
  3.  Virtual Meeting with Children’s Ministry Workers
  4.  Interviews by staff about children’s ministries and needs
Youth and Young Adult Ministry  5.  Young Adult Retreat in March  6.  The Young Adult Cohorts program began
  7.  In-person Cumberland Presbyterian Youth Conference at Bethel University
  8.  Planning meetings for Presbyterian Youth Triennium which has since been postponed  9.  Planning meetings for Youth Evangelism Conference in Texas in 2023
10.  Development of a new confirmation resource called Why? Curriculum
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13.  Development of Lent App for 2022 for CPs to access on their cellphones
Adult Ministry14.  Production of Kindle and audio versions of Encounter15.  Development with MMT a year of Encounter lessons written by members of our global church
called Voices of the Church
16.  Development of small group curriculum focused on Theology, Doctrine, & Bible Content,
Spiritual Development, Apologetics, Evangelism & Mission, and Christian Living
CP Resources
17.
Creation and sales of a Christmas ornament (we will begin offering a new one annually)
18.
Creation and sales of vaccine card holders
19.
Sales of disposable communion cups
20.
Shipment of 1,844 orders, 20,967 items, for a total of $106,134.67
21.
Warehouse sale in which 130 items were sold
22.
Sale of 80 1875 Cookbooks as a result of an unknown-to-us student who created a TikTokvideo, using it as a prop for his best eggnog recipend23.
Publishing and/or sales of A Faith of Their Own by Nathan Wheeler, Covenant of Trust (2edition) by Milton Ortiz, APUNTES DE TEOLOGÍA CRISTIANA (Joe Ben Irby’s Theological
Snippets/Spanish), the 2021 Yearbook of the Cumberland Presbyterian Church, and the 2021
Minutes of the General Assembly
Leader Development
24.  Our first virtual Discipleship Blueprints on elder training
25.  Established The Sandra Shepherd Feed My Sheep Endowment, to benefit the general work of
the DMT26.  Wrote and made available worship liturgies for every Sunday between Advent and Easter withplans to add more for Eastertide and Ordinary time27.  Developed and taught a Christian Discipleship class for Program of Alternate Studies
Future Work
Here are some of the ministries we will be working on in the next year and beyond.
• Continued development of Stir, a video-based curriculum• Kaleo, eight young people from six presbyteries discerning their call
• EVotions, we always need writers for these 365 online devotions• Encounter, marketing to ecumenical/group settings• ENGAGE, a joint ministry of MMT and DMT, that can lead churches and other judicatories todevelop a plan of action for future ministries and revitalization.
• Small Group Resources, developing focus on Theology, Doctrine, & Bible Content, Spiritual
Development, Apologetics, Evangelism & Mission, and Christian Living• Other CP Resources Sales Items, frameable prints, puzzles, and gifts• Acquiring quality CP handcrafted items, seeking CP artisans interested in selling their items
on consignment. Contact CPR (Cumberland Presbyterian Resources) staff for more details• Planning Calendars, selling the planning calendar in two formats, the original wall calendar,
and the new date book that debuted for 2022
• Worship Liturgies, continuing to write liturgies for Eastertide-Ordinary Time
• Discipleship Blueprints, writing a new design for baptism with members of the Unified
Committee on Theology and Social Concerns
Dates to Remember• Cumberland Presbyterian Youth Conference, June 26-July 1 at Bethel University, McKenzie,
Tennessee• Children’s Fest 2022: July 16 at Bethel University, McKenzie, Tennessee• Youth Evangelism Conference (YEC): Feb 17-20, 2023, San Antonio, Texas• 100-Year Celebration of CPYC: CPYC on July 2-7, 2023, at Bethel University, McKenzie,
Tennessee with a celebration to following on July 7-8
C. MMT
MMT serves and equips Cumberland Presbyterians, congregations, and judicatories to pursue

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God’s mission of redemption and reconciliation.  Our “responsibility is to equip God’s people to do his
work and build the church, the body of Christ” (Ephesians 4:12 NLT).   MMT facilitates phases of the
Church’s mission concerned with outreach through evangelism, establishing congregations, and othermeans of Christian witness in the US and around the world.   MMT’s focus is in five areas of ministry:
Global Ministry, Women’s Ministry, Congregational Ministries, Cross-Culture Ministries, and Evangelism& New Church Development.
Global Missions
MMT is the mission agency of the CPC.   MMT supervises these missionaries: Josue and Sara
Guerrero (Brazil), Daniel and Kay Jang (the Philippines), Socorro Delgado Pejendino (Guatemala), Davidand Sarah Lee (Cambodia), and Wilson and Diana Lopez (Spain).  Partner missionaries Kenneth and Delight
Hopson (Uganda) are supervised by World Gospel Missions.
MMT works with all presbyteries, councils of churches, and churches outside the US.  Currently,
there are CP churches and missions in: Australia, Belize, Brazil, Cambodia, Colombia, England, France,
Guatemala, Haiti, Hong Kong, Japan, Laos, Macau, Mexico, the Philippines, Scotland, South Korea, andSpain.  In 2021, MMT determined it was no longer realistic to develop CP churches in Cuba, so this outreach
was suspended.   In addition to oversight and guidance of our mission work and mission fields, MMT
promotes missions through the Missionary Messenger and personal contact with churches and individuals.
In February 2021, CP missionary to Guatemala Reverend Fhanor Pejendino died of complications
from COVID-19.  After a time of reflection, his wife, Reverend Socorro Delgado Pejendino, decided toreturn to Guatemala and continue missionary service.  We are profoundly grateful to God for Fhanor’s
service as a missionary and pastor in the CP Church.  We are humbled and inspired by Socorro’s desire
to continue to serve in a foreign land as a missionary.  In December 2021, Reverend Patrick and Jessica
Wilkerson resigned and left Colombia where they served as missionaries.  We are thankful for their four
years of service in Colombia helping establish the Emaus Presbytery.   Partner missionaries, Tom andTammy George resigned their position in 2021 as missionaries with Frontier Missions and returned to livein the US.  They were faithful servants in Central Asia.
In 2021, we deployed Reverend Wilson and Reverend Diana Lopez as CP missionaries to Spainand France.  They live in Spain and are developing CP churches.  They also travel to Lyon, France, where
we have a small mission.  They work primarily with Latino immigrants to Spain and France, although theirgoal is to reach Europeans for Christ.  MMT seeks men and women with ministry experience to serve as
missionaries.  The application process is confidential and involves months of interviews.  We hope we will
have new missionaries to announce in 2022.
The primary way MMT supports the CP missionaries it supervises is through the Stott- Wallace(SW) Missionary Offering.  Contributions over the past three years: 2019 = $272,205; 2020 = $271,684;
and 2021 = $249,301.   2021 was one of our lowest giving years for the SW Missionary Offering.   Noadministrative costs are taken from the offering.  The SW Missionary Offering is only used for missionary
salaries/benefits.  In addition to these SW donations, $45,817 was donated to partner missionaries in 2021.
Donations to partner missionaries (missionaries not under MMT supervision) are passed directly from MMT
to the partner’s mission organization.  That organization then distributes those funds to the missionary.
The pandemic inhibited staff travel to countries where we have missionaries and churches.
An important aspect of guiding our mission program is face-to-face visits by MMT staff to encourage
missionaries and church leaders in different countries.  We pray that the pandemic will dissipate to the pointthat international travel will soon become possible.
Pastor training via the Program of Alternate Studies (PAS): One challenge to global expansion isproviding pastor training to probationers on mission fields.  In some countries we use existing seminaries ortheological training schools.  In 2021, MMT worked with PAS to conduct virtual multi-national classes in
Spanish.  We continue to seek ways to use PAS to move students through the training program in a timely
sequence.  We appreciate the help and encouragement of PAS Director Reverend Doctor Michael Qualls
and his office.
A new mission effort is in the United Kingdom (UK).  In 2021, we realized a growing number ofHong Kong people were moving to the UK.  Early in 2021, Reverend William Yeung, a CP pastor from Hong
Kong Presbytery living in Scotland, began to form congregations of Hong Kong people.  During 2021,
pastor Yeung formed three congregations before he died of COVID-19.  These congregations continued
after his death, despite the challenge of losing their pastor and founder.  Later in 2021, we identified other
CP Hong Kong leaders to work with these congregations.   We have two Hong Kong pastors living in
England who are candidates for the ministry.  One assumed responsibility for two congregations in Scotland
and the other leads a congregation in England.

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Missionaries in Brazil, Josue and Sara Guerrero, started a new expansion initiative in 2021.  Theplan is to develop two new missions and a strong women’s ministry program.  We have one CP church in
Brazil.  MMT provides support for the new outreach initiatives.
During 2021, two global missions offerings were received.  The Loaves & Fishes (L&F) Offeringpromoted in November was designated for feeding children in Haiti.  We have six CP churches and schools
in Haiti.  The L&F Offering ($76,785.63) will provide meals in 2022 and 2023 for children in these six
churches.  The Gift to the King Offering was designated to aid the three CP schools in Colombia.  Thepandemic created many challenges for families who send their children to our schools.   This offering($52,511.38) will help families with school tuition.
MMT is collaborating with DMT to produce 52 Encounter Sunday school lessons (a complete year)
from CP writers around the world.  MMT contacted CP writers from different countries and is facilitating
development of translated lessons focused on missions and outreach.  These “Global Voices” Encounter
lessons will be available to CP churches in 2023.
Judiciary Actions: MMT acts as a presbytery in countries without presbyteries.  In 2021, thosecountries were: Australia, Belize, Brazil, Cambodia, South Korea, the Philippines, Guatemala, Laos,
Mexico, Spain, France, and the United Kingdom.  MMT’s elected members and staff meet annually as apresbytery.  Part of the MMT presbytery meeting involves naming all elected members as a Commission
and electing the MMT Leader and Director of Global Missions to the Commission.  During the year, theCommission deals with requests from each country and needed judicatorial actions (e.g., receive candidates,
ordain probationers, organize churches).  The Commission relies on reports from councils of churches (andin some cases missionaries) in each country to do interviews and provide documents for each case underconsideration.  The Commission reviews the documents and reports from the councils and missionaries
on the mission field and then acts.  The council of churches is then instructed to conduct the appropriate
ceremony or action after the MMT Commission approves the request.
This approach provides a mission field with an experience of a presbytery, in their language, andunder the approval and guidance of MMT.  Each year MMT reports all Commission actions to the regular
MMT judicatory annual meeting (which includes all elected MMT members and MMT staff).  Minutesof the annual meeting and the Commission’s report are then sent to the General Assembly’s Permanent
Judiciary Committee for review. The Permanent Judiciary Committee acts as synod for the MMT andreports to the General Assembly.
Women’s Ministry
Reverend Rebecca Zahrte accepted the call to serve as Director of Ministry with Women.  For the
past four years, Becky served as pastor of two CP churches (Madisonville First in Madisonville, Kentucky,
and Rose Creek in Nebo, Kentucky.) Becky has a Bachelor of Arts in Business Administration from Ashford
University, a Master of Science in Organizational Communication from Murray State University, and she
graduated from the Program of Alternate Studies of Memphis Theological Seminary.   Becky has done
several projects for the denomination and has served as Discipleship Ministry Team elected member.  In her
new role, Becky will give leadership to all women in the CPC in a variety of ministry opportunities.  Thegoal is to see more women in leadership, more women serving congregations, more diversity of women in
leadership roles, and additional younger women involved in ministries and leadership.  Becky began her
new role in January 2022, and offices from Madisonville, Kentucky.  For an introductory video of Becky,please visit https://www.youtube.com/watch?v=yZAGkCfcSXk.
Convention to meet on a Biennial Basis and a new Biennial Retreat
Prior to General Assembly 1880, a convention of CP Women was called to establish a Woman’s
Board of Foreign Missions.  Seventy-five women heeded that call, gathering at the opening meeting of the1880 Convention.  The Women’s Board of Foreign Missions began and became the fundraising arm forforeign missionary work.
Following the partial merger in 1906, foreign missionary work was a task solely given over to CP
Women.  GA was so consumed with legal battles restructuring what was left, that their time, energy, andfunds were focused exclusively on the domestic aspect.  It was CP Women who championed and raised
funds for the remaining missionaries.  Prior to 1906, Convention and GA met in separate locations andat separate times.  After 1906, it seemed better to meet at the same time and place as this was the best
stewardship of their resources.  However, following seasons of prayer and study, we believe a change isneeded.

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Today, a large group of female clergy and elders cannot participate fully in concurrent GA andConventions.  Younger working women cannot afford to attend Convention, nor will they use their vacation
to attend.   In seeking to reach a younger, more diverse audience, annual gatherings were reevaluated.
Since 2013, Convention attendance has fallen by 33% (this number does not consider attendance during
the pandemic).   Convention costs continue to rise and attendance falls, leaving the Ministry Council tosubsidize an average of $4,000 to $5,000 annually to cover Convention costs.
Therefore, after prayerful consideration, fact gathering, listening to CP Women leadership, withdetermination to sustain faithful stewardship of diminishing financial resources, and to work towards
growth and expansion of Women’s Ministries, MMT will discontinue holding Convention concurrently
with General Assembly.
The plan is to explore options to attract new/additional participants, including women clergy who inthe current model must choose between attending GA or attending Convention; attracting younger women
who may not have an affinity with GA attendance but, with a specialized focus on Women’s Ministry,might attend Convention and/or a biennial retreat.  Executive Officers will serve two years instead of one.
The President and Secretary will preside over Convention the first year and remain in office to be part ofthe planning team to preside over the retreat the following year.  2023 will be the last Convention heldin conjunction with GA and will be a time of celebration and excitement as CPWM ventures into fresh
territory.  2024 will be a Women’s Retreat (Thursday evening through Saturday morning) in the spring of
the year.  And in 2025, a new Convention will take place at a separate time and location from GA.
Congregational Ministries
Director of Congregational Ministries (DCM) Reverend Kristi Lounsbury worked behind the scenes
with Women’s Ministry in cooperation with Cathy Littlefield, Women’s Ministry Interim Coordinator, theCPWM Executive Committee, and Reverend Rebecca Zahrte, full-time Director of Ministry with Women
to plan, promote, and implement the 2022 Convention.  The DCM coordinated the first global women’s
virtual retreat held in the fall, gathering 200 CP women.
The DCM and Reverend Dr. Chris Fleming (DMT) coordinated development of ENGAGE.  This
program has launched and continues to be refined as staff works with other CPC entities.
Last summer, a mission trip was held at Camp Israel Folsom in Choctaw Presbytery.   Several
dire repair needs were accomplished.  Work is being done to coordinate more repairs and complete thebuilding project of McGee Chapel’s Patrick House.  Builders Fellowship provided an offering to help fundan outreach of job search and school tutoring in addition to completion of the building and repairs.  Thepresbytery is in their second year of developing and implementing their own budget with the help of MMT
resources.  The DCM is working with two groups from North Central Presbytery to work on the camp andprovide a Bible school in July.
Reverend Lisa Cook will again serve as the Chaplain at the Birthplace Shrine.  She has been with
us for nine years and considers it as part of her ministry.  Her continued service is appreciated.
As a board member of the Coalition of Appalachian Ministry (CAM), the DCM worked directlywith CAM intern, Maddie Taylor.  Maddie resigned at the end of 2021 due to her leadership responsibilities
at college.  The Advisory Committee and CAM board will review the internship job description before
pursuing another intern.
The DCM serves as a liaison to partnering ministries of CAM, Project VIDA, National Farm
Workers Ministry and Beth-el, and began serving on the board of Beth-el in March.
Disaster Response Protocol
This past year, multiple disasters affected people and churches of the CPC.  The DCM assists the
CMT to gather information, helps coordinate volunteers, and helps to steer disaster funding in the right
direction to churches and individuals.  Cumberland Presbyterians were generous in their response to the
Waverly, Tennessee flooding, and Kentucky tornadoes.
When disaster strikes, there can be confusion as to what response/responsibility/role is played by
the Ministry Council.  Often when news begins to spread of a disaster, phone calls, emails, and/or texts
pour in from Cumberland Presbyterians wanting to know details and wanting to help.  MMT asks church
leaders to share the following guidelines to help local groups and individuals to provide appropriate disaster
response.
• Disasters inside the US: Immediate Contact is Kristi Lounsbury, 901-276-4572 Ext 263,
cell 940-435-5077, klounsbury@cumberland.org.

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67• Disasters outside the US: Immediate Contact is Lynn Thomas, 901-276-4572 Ext 261,
cell 205-601-5770, lynndont@gmail.com.
1.  When a MC staff member learns of a disaster, s/he notifies the appropriate immediate contact
by phone call, text, or email.
2.  Then the Director of Congregational Ministries or the Director of Global Missions will text the
MMT Leader, Director of Ministries, and the Interim CMT Leader.
3.  The Director of Congregational Ministries or the Director of Global Missions and Interim CMTLeader will coordinate an initial public announcement reflecting what was known at that time.
4.  The public announcement will be broadcast in the following order to keep the denomination
informed.
a.  Church at largeb.  Posted on the MC website cpcmc.org
c.  Posted on social media
d.  Staff will share via their respective social media pagese.  Updates sent to the CMT
f.  Updates posted to social media pages in a timely manner
Disasters in the US: if a MC member becomes aware of CP leadership arising during the disaster(pastor, member, etc.), they will notify the Director of Congregational Ministries so that an attempt tocoordinate efforts can be established.  The Director will then contact the aforementioned person(s) to work
together to establish a cohesive response to the disaster.
Cross-Culture Immigrant Ministries USA Program
The Cross-Culture Immigrant Ministries USA Program is a collaboration of MMT and stateside
CPC judicatories.  Historically, the CPC assumed the challenge to share the good news of Christ acrosscultures in the US.  As a result, different presbyteries stepped out in faith to start ethnic congregations among
immigrant communities.  As a result of years of sacrificial love, there are now nearly 60 different immigrantministries including two Korean presbyteries, one Council of Latino Churches, and a variety of organized
congregations, new church developments, new exploration initiatives, and worshiping communities.
In 2015, GA approved ministry to all migrants who live in the places where the CPC is present.  
That commitment continues in the US and 18 other countries where we are present.
RECOMMENDATION 1: That the 191st General Assembly prays for immigrant ministries
in the United States and around the world, giving thanks for the Grace of God reflected in thegreat cultural diversity of the body of Christ around the world and reflected in the Cumberland
Presbyterian Church today.
RECOMMENDATION 2: That the 191st General Assembly encourages all lower judicatories
to step out in faith to share the good news of Christ with immigrant communities by planting new
churches and starting worshiping communities among them.
Evangelism and New Church Development
For the last ten years, the office of Evangelism and New Church Development (NCD) has provided
innovative strategies, guidance, and training, reaching new people, and making disciples of Jesus Christ
primarily to and with Cumberland Presbyterians.  From a NCD perspective, emphasis has been to create
viable spaces for those who do not know Jesus Christ, for those seeking to know more of Jesus Christ, andfor those who already have a relationship with Jesus Christ and are seeking a place to worship.  This is donewith a focus in the US, the largest growing mission field in the world.  This is achieved through worshiping
communities, new explorations, and new church developments.  Highlights of the work include:• Evangelism and Worshiping Community webinars• Cumberland Presbyterian magazine articles on the Confession of Faith for Cumberland
Presbyterians• Instagram Live CoF 10x10• Sunday Morning Seminary for Memphis Theological Seminary on Grassroots Evangelism• Restructuring and expanding the framework for Builders Fellowship• Missionary Messenger articles

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2022• Youth Evangelism Conference planning• Day of Prayer and Fasting• Affirmation of Faith & Commitment to Witness• Cumberland Road podcast• Program of Alternate Studies Evangelism course• Assisting presbyterial boards of missions to develop, implement, and monitor mission designs• Evangelism consultations with congregations and all judicatories• Training presbyteries and synods on how judicatory functions, forming new presbyteries, synods, etc.
• Fundraising within judicatories for new church development• Working and serving across cultures in the US including the CPCA
We look forward to current and future aspects of the office of Evangelism and New Church
Development to be a well-known and vital piece of CP missions where Cumberland Presbyterians are wellversed and engaged in evangelism, worshiping communities, and new church development.  An important
aspect is implementation of a marketing strategy for Evangelism and New Church Development to promoteawareness, shared emphasis, and involvement both inside and outside the denomination.
D. PDMT
Employee Assistance Program (EAP)We partnered with Beacon Health for 2022.   Resources and appointments are available online
and phone.  All US presbyteries but one (Trinity Presbytery has their own mental health care plan) areparticipating.   Beacon has over 20,000 counselors nationwide and the website is available in multiple
languages.   Bilingual counselors and translators are available.   Beacon is a global provider and able toprovide services outside the US, which we will explore for 2023
https://FeelGreat.MyBeaconWellBeing.com. Call: 1-866-950-7656.
Clergy Crisis Fund
In 2021, we supported sixteen ministers with a total of $15,000.  Of those disbursements, eight were
for medical issues, two for mental health care, two for housing/personal crisis, three disaster-related, one for
medical/funeral expenses.  This fund was richly blessed by the 2021 appeal with donations totaling $21,757.
To contribute to this ongoing need/fund, make checks payable to “PDMT,” and indicate for “Clergy Crisis
Fund.”
2021 Pastor/Leadership Retreats
For the third year in a row, ministers and their families received a generous gift of sabbath rest
given by the donor of the “Whosoever Will Bridge Program.”  The all-expense paid 4-day/3-night retreats
were held at Whitestone Country Inn in Kingston, Tennessee.  In 2021, seven retreats focused on pastors
and leaders in the church.  We offer a hearty thank you to the donor for making this sabbath rest available
to ministers and their families.
Ministerial Ethic Continuing Education Opportunity
In 2021/2022, PDMT held two online seminars.  The five-session, two-hour course focuses on avariety of topics - role of power and vulnerability, dual relationships, internet use, social media, pornography,
sexual attraction, finances and gifts, and self-care.  The next seminar is September 1, 8, 15, 22, 29 at 6:30
PM - 8:30 PM (CDT).
Register at https://cpcmc.org/pdmt- continuing-education/.
Contact pam@cumberland.org; 901.276.4572, x203
Legacy of Ministry Endowment and Award
This endowment recognizes and celebrates clergy ordinations, installations, ordination anniversaries,
and retirements.  With a $100 donation, the minister will receive a certificate suitable for framing PLUS
a beautiful pastoral cross pendent.  The cross serves as a tangible reminder that they are called by God toserve God’s people in good times and in times of distress.  The Legacy of Ministry endowment supports awide range of ministries and services for ordained pastors and those in the process of ordination within the
CPC. An application can be found at – https://cpcmc.org/pdmt-legacy-of-ministry-online-application.

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Continuing Education
Continuing education is a key component to a minister’s ongoing call to serve God as an ordained
minister of word and sacrament.   Many ministers are quite proactive in their continuing education
responsibility, and we applaud their hard work.  In reviewing the current General Assembly requirements
for continuing education found in the 1998 Minutes (page 330), the PDMT believes portions of them to be
too restrictive, which can hinder the reporting to presbyteries. Those recommendations from 1998:
RECOMMENDATION 3: “that beginning in the year 2000, all active Cumberland
Presbyterian Ministers be required to complete 6 continuing education units (CEU’s) every
three years; that exceptions can be made to this requirement by the Presbytery of reasons
it deems valid,”
RECOMMENDATION 4: “that one CEU be given for every ten clock hours spent in an
approved continuing education event,”
RECOMMENDATION 5: “that non-Cumberland Presbyterian sponsored events must be
approved by the presbyterial Committee on Ministry,”
RECOMMENDATION 6: “that individual ministers report the number of CEU’s they
have completed to the presbytery Committee on the Ministry on an annual basis, and that
this information be forwarded to the Commission on the Ministry for entry into a churchwide database. Information from the database shall be supplied to presbytery committees
on the ministry (for the ministers in their presbytery or ministers seeking membership in
their presbyteries) and to individual ministers (information concerning their credits only)
upon request,”
While we support the requirement of six CEU’s every three years, we believe that good honest faithcan be utilized in calculating those hours.  For example, a morning or afternoon workshop/seminar can becounted as .5 CEUs, even if it was not exactly 5 hours long.  We support the above Recommendation 4 but
suggest flexibility in calculating the units.
We believe ministers should be encouraged to seek out and participate in continuing education
activities.  According to Recommendation 5 above, any education outside of a CP- sponsored event must
be approved by the presbytery Committee on the Ministry/Clergy Care Committee.  We believe that seeking
approval from presbytery committees slows down CEU activities, or non-CP CEU events are just notreported.  We believe ministers are participating in CEU events in their own communities and we encouragepresbyteries to support that activity.
Ministers are attending seminars hosted by local funeral homes, hospitals, food banks, and schools.
Those are important educational events related to a minister’s context and ministry.  Therefore, we make thefollowing recommendation,
RECOMMENDATION 3: That the 191st General Assembly approves that Continuing
Education Units (CEUs) can be earned by participating in any event/seminar related to ministry(including degree programs) and approval by presbytery Committee on the Clergy/Care Committee
is not necessary.
It is helpful to keep a database of CEUs on behalf of ministers, but it is not done across allpresbyteries.  PDMT wants to renew our efforts in creating a database of CEUs, and strongly encouragepresbytery COM/Clergy Care committees to do so as well.  If there is no expectation or follow-up, thenministers, presbyteries, and the PDMT can get lazy in our work.
Therefore, we support the above Recommendation 6 found in the 1998 GA Digest, page 330; (1998
GA minutes, page 330) and encourage ALL presbyteries and ministers to renew their efforts on earningand reporting CEUs. Forms available at cpcmc.org/pdmt-continuing- education/ for use by ministers andpresbyteries.   Upon request, a report can be given to a presbytery for their ministers only or ministers
seeking membership in their presbyteries.
Critical Situation Response Team for Presbyteries (CSRT)The 190th General Assembly supported a recommendation from MC to create a critical situation
response team (CSRT) for MC-related events and situations, as well as encouraging each presbytery tocreate a similar team, with the MC providing a sample of the plan to the presbyteries (distributed fall 2021)
along with support in implementation.

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Considering the two most recent natural disasters (Waverly, Tennessee flooding and December
tornadoes in Tennessee and Kentucky), it is apparent that most presbyteries have not yet created a CSRT.
In addition, natural disasters are happening more frequently, affecting more people. PDMT will work witha task group of representatives from regions that have experienced a natural disaster to create a Critical
Situation Response Team template that presbyteries can use to create and tailor their own plan.
The Symposium 2021
Unfortunately, the event was canceled due to ongoing pandemic concerns and low registration
numbers.  The Planning Team has re-imagined how to move forward with a quality future event. “Cumberland
Reflections” (brought to you by The Symposium) will explore a variety of topics presented in two parts:
a virtual presentation by a speaker, followed a week later with a roundtable discussion of the topic by adifferent panel for each topic.  Details will be shared on cpcmc.org, social media, the CP magazine, andMissionary Messenger.

III. FUNDING
Since the inception 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 MC’s online giving portal, https://cpcmc.org/donations/.  In 2021, the U.S. Small Business
Administration forgave the $194,367.50 Paycheck Protection Program (PPP) Loan granted to the Council
during the pandemic.  The Ministry Council expresses its deep appreciation to MC staff member Jinger Ellis
and Central Accounting Supervisor Dan Scherf for the many hours they invested to assist the Director of
Ministries to satisfy the requirements of PPP loan forgiveness.
As is the case with other denominational entities, the MC budget depends on Our United Outreach(OUO) donations.  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 enableministries to thrive.  In 2021, MC staff and elected members donated $15,000 directly to a variety of MC
programs.

IV. MINISTRY COUNCIL CONCLUSION
The elected members and staff are deeply committed to serving God through the Cumberland
Presbyterian Church.  We are thankful for the sustaining guidance of the Holy Spirit as we work to enhanceand implement ministries that draw people to Christ.
Not unlike other denominations, ours is an aging denomination.   We yearn to see CPs of all
generations serving in leadership roles throughout the Church.  We yearn for CPs everywhere to commit tosharing actively in the work of the Church, and for leaders to rise up from across the globe to further thework of the Church around the world.
Respectfully Submitted,
The Ministry Council of the Cumberland Presbyterian Church
Carla Bellis, President
Reverend Tim Smith, First Vice President
Reverend Doctor Michael Clark, Second 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 (2022), 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 andthe Stated 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 Presbyterian Federal Chaplaincies office is located at 4125 Nebraska Avenue NW, Washington,
DC.  The PFC is an incorporated entity in the State of Tennessee and the members of the PFC are also theBoard 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.  Additional 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 themember denominations for participation in the Chaplain Candidate programs of the United States militarybranches.

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 Bureauof Prisons, Department of Veterans Affairs, and the Civil Air Patrol.  The PFC provides special training
to chaplains and pastoral support to chaplains and their families who are endorsed for those positions
from the four member denominations.  The PFC provides a strong voice for the member denominations
to the National Council on Ministry to the Armed Forces in matters relating to the ministry and welfareof the endorsed chaplains.  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 September 28, 2021, at the Hampton
Inn and Suites, Denver, Colorado, with ten members physically present and five additional members present
via Zoom.  Captain Lyman M. Smith, CHC, USN, Retired, (PCUSA), serves as the Executive Director.  
Captain Mark W. Smith, CHC, USN, Retired (PCUSA), serves as western United States Co-Director andChaplain, Colonel Douglas J. Slater, USAF, Retired (PCUSA), serves as eastern United States Co-Director.  
Due to the Covid 19 pandemic, much of the personal contact with chaplains was restricted in 2020
and 2021.  Travel to various areas of the country and to seminaries across the country likewise was limited.  
There is encouragement that 2022 will allow more contacts as the pandemic appears to be lessening.  The codirectors are committed to meeting with seminaries of all denominations and all other agencies who provide
candidates for chaplaincy.  With more opportunities outside the military service, the need for chaplains is
rapidly increasing.  Future needs for chaplains could be in the following agencies:  FEMA, NTSB, Border
Patrol, and the Coast Guard/Homeland Security.
The annual Chaplain Training and Credentialing events for 2021 were held simultaneously on
August 8 – August 13, in two locations: Calvin Crest Conference Center, California, with Co-Director
Mark Smith coordinating and Montreat Conference Center, North Carolina, with Co-Director Doug Slater
coordinating.   Virtual participation was available for both events.  Attendance was slightly lower than
anticipated due to the pandemic.  In 2022, the events will be held at each of the conference centers above,
but on consecutive weeks in August.  The general consensus was that the retreats are very valuable andshould be held annually.
Having incorporated in 2020, the structure of the PFC was adjusted to reflect a corporate entity.  
Formal by-laws were adopted and members of the PFC were elected as members of the Board of Directors.  
Lyman Smith was elected Executive Director.  The current officers of the PFC were elected as corporate
officers.
As of March 2022, 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)
13  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. SEARCH FOR EXECUTIVE DIRECTORAt the PFC meeting in September, Executive Director Lyman Smith gave his intention to retirein the first half of 2022.  With regrets, the PFC accepted his intended resignation and appointed a SearchCommittee for a replacement.  The Search Committee met on March 4, 2022, and adopted guidelines and atimeline for the selection of the new director.  Mr. Tommy Craig was named chair of the search committee
and with Director Smith’s oversight and counsel, the committee will seek to interview candidates andselect three as finalists.  If the process goes well, the new director will be introduced at the CPC General
Assembly, in Albuquerque, New Mexico, June 19-24, 2022.

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RECOMMENDATION 4: That the Stated Clerk of the Cumberland Presbyterian Church
convey the denomination’s gratitude to Captain Lyman M. Smith, CHC, USN, Retired, for his
outstanding service to the former Presbyterian Council on Chaplains and Military Personnel andcurrently the Presbyterian Federal Chaplaincies. In addition, the Stated Clerk is asked to extend
a commendation to Executive Director Smith for his dedicated and faithful service not only as an
executive of the agencies but as a Pastor to the Chaplains.
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
PERMANENT JUDICIARY COMMITTEEThe Judiciary Committee met February 24, 2022, in Huntsville, Alabama.   Present were Pam
Brown, Harry Chapman, Geoff Knight, Rachel Moses, Jan Overton, Jim Ratliff, and Bill Tally.   Alsopresent were Mike Sharpe, stated clerk, and Jaime Jordan, legal counsel.

I. REVIEW OF SYNOD MINUTES
The following synodic minutes were reviewed. The committee appreciates the work and ministriesof our synods, and notes the following:
Synod of the Southeast
The Committee reviewed the 2021 minutes and found them to be in proper form.
Synod of the Midwest
The Committee reviewed the minutes for 2020 and 2021 and found them to be in good order andwere very thorough.
Synod of Great Rivers
The committee reviewed the minutes for the 2021 called meeting and found that there were inorder.
Missions Ministry Team Functioning as a Presbytery
This Committee fulfills the role of a synod in providing oversight and review of the Missions
Ministry Team (MMT) which functions as a presbytery in certain circumstances (GA Bylaw 11.05.06).  Thecommittee reviewed the MMT minutes and notes the following:•  The Committee was greatly encouraged to read of the progress being made in each new mission
point located in differing parts of the world and appreciates the work done by MMT to help to accurately
report their progress to this Committee.
•  The Committee was able to meet with Reverend Lynn Thomas, Director of Global Missions, todiscuss some of the challenges faced with these expanding mission points and to suggest ways that might
help strengthen the reporting process.

II. OTHER ITEMS REVIEWEDGA Referral
Regarding the request from the 190th General Assembly that the Committee meet with the StatedClerk of the Synod of the Midwest.  The clerk was unable to meet with the committee, however the committee
considered the concerns regarding miscommunications.  In the future, the Committee will request that a
representative from each Synod (as well as the Missions Ministry Team) be available to meet with theCommittee (via zoom or conference call) when their minutes are reviewed and answer any questions thatmight arise.  Hopefully this interaction will strengthen the communication between this Committee and the
Synods.

III. GENERAL ASSEMBLY REPRESENTATIVES
Geoff Knight was elected to serve as this committee’s representative to the 191st General Assembly.  Harry
Chapman was elected as the alternate.

IV. ORGANIZATION OF THE COMMITTEEThe Committee elected the following officers:  Jan Overton - chairperson, Geoff Knight – vicechair, and Pam Brown - secretary.
Respectfully submitted,
The Judiciary Committee

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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– Reverend Kip Rush (Cumberland Presbyterian minister, Nashville Presbytery); Vice-Moderator – Mrs.
Vanessa Midgett (Cumberland Presbyterian Church in America elder); Secretary – Reverend 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, Reverend Kip Rush will serve as the representative to the 2022 meetingof the General Assembly.  Reverend 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 1,
2021, and February 11, 2022.  The Board is scheduled to meet one more time before the meeting of General
Assembly, on May 13, 2022.
D. EXPIRATION OF TERMS
In keeping with the recommendation of the CP General Assembly Evaluation Committee to reduce
the size of the Board (from 24 to 18 members,) no new Board representation is being recommended at thistime.  MTS works with the CP General Assembly Nominating Committee to ensure compliance with the
General Assembly requirement for the majority of the Board to represent the Cumberland Presbyterian
Church.

II. ADMINISTRATION
A. PRESIDENT
Reverend Doctor 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,
Reverend Doctor Hill earned a Master of Divinity degree from Memphis Theological Seminary and was
ordained into Christian ministry by the Cumberland Presbyterian Church.  He served as a member of theBoard of Trustees for MTS from 2008 to 2014, and served two terms as Moderator of the Board.  In his priorposition, Reverend Doctor 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 Leadershipfrom New Orleans Baptist Theological Seminary in May 2020.
B. VICE PRESIDENT OF ACADEMIC AFFAIRS/DEAN
Doctor Peter Gathje has served as the Vice President of Academic Affairs/Dean since August 2017.
Doctor 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 thefaculty in the transition to online courses during the pandemic, securing grants for faculty development for

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online pedagogy, developing and offering online-hybrid courses, creating and implementing assessment
procedures for all academic programs, along with developing the MACM degree program and its various
concentrations, and the Land, Food, and Faith Formation DMin track.  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,
Mississippi. 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
Doctor Gail Robinson began her work as the Registrar in June 2008.  She was appointed Associate
Dean for Institutional Effectiveness, Planning, and Research/Registrar in August of 2010.  Gail came toMemphis Theological Seminary as a seasoned professional with over 15 years of experience in Higher and
Adult Education, with progressive responsibility in retention, student success, enrollment management, andstudent outcomes assessment.  In addition to particular expertise in accreditation, governmental reporting,data collection, and analysis.   Doctor Robinson is an active member and lay leader in St. Paul Baptist
Church in Memphis, Tennessee.

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
our largest degree program, with over 50% of students enrolled.  The MDiv requires 84 semester hours andtakes three years of full-time study to complete.
The Master of Arts in Christian Ministry (MACM) is a 48-hour degree designed for persons whoare preparing for a specialized ministry, and not 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.
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.  The specific courses are offered as hybrid courses, with
online study complemented by one-week residencies in January and July for intensive discussion and otheracademic work.  The DMin project course includes the planning, implementation, and evaluation of a major
project that addresses a problem or issue in the practice of ministry.  Approximately 40% of our students arein the DMin program.

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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 2021-2022, Memphis Theological Seminary has eight full-time teachingfaculty, one of which is a three-year contract position, and three administrative faculty members who teachpart-time.  In addition, the seminary curriculum is greatly enhanced by the work of approximately fifteen
adjunct professors, most of whom are active in pastoral or other ministries, and most of which teach in theDMin 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 timeeach week 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 2021
was 226, and the spring 2022 term enrollment was 199.  These totals do not include the PAS enrollment(which is recorded below).
•  In spite of the pandemic, 135 master’s students enrolled this past fall for 953 credit hours.  We also
had an excellent retention rate with 97% of our students returning from the Spring 2021semester  (Thanks be to God!)  We had 91 DMin (doctoral) students for Fall 2021.
•   For Spring 2022, we had 103 returning master’s students (91% retention rate), and 14 newstudents for a total of 117 masters students registered for 846 credit hours.  We had 82 DMIN
(doctoral students for Spring 2022)○   Total Spring 2022 enrollment: degree-seeking student population of 199 students (117Master, 82 Doctoral): 41 (21%) are Baptist; 34 (17%) are UMC; 25 (13%) are CP; 10 (5%) are
AME; 9 (4%) are CME; 80 (40%) various others and non-denominational.
○  44% of our students are Male; 56% are Female;○  59% African American; 32% Caucasian; 6% 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, Doctor Barry Anderson, to aid with student retention efforts.
They contact new students monthly within their first semester to address any questions or concerns.
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

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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 1: 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 (DOCTOR MICHAEL QUALLS, DIRECTOR)
The Program of Alternate Studies (PAS) serves a unique role for the seminary and the Cumberland
denomination.   We offer a credible alternative education for clergy candidates who are called and gifted
for ministry but hindered from the traditional educational route to ordination.   We provide exceptional
training in Cumberland Presbyterian history, polity, and theology for those who may have a Master’s degreein theology/ministry from other seminaries.   This includes those seeking to have their ordination fromother ecclesiastical bodies recognized.   We have collaborated with our Missions Ministry Team (MMT) to
help provide the educational component for intercultural and global ministers.   Sometimes this involves
extraordinary efforts which may not be revenue producing in the traditional sense.   We are grateful toMemphis Theological Seminary Administration for continuing to recognize the value in this service toadvance the mission of the Cumberland Presbyterian Church and to MMT who work in tandem to make itpossible.   A current example involves three potential ministers currently in the United Kingdom who need
the CP Studies courses to qualify for ordination.   We are creating online components and planning at least
one in-person class this year to meet this need.
i. General Information▫  We are happy to return to in-person classes on the campus of Bethel University in July after two
years of remote learning. We implore the church to pray for us as we return to a “norm” of focusing the PAS
Experience in the annual Summer Extension School (SES).
▫  PAS graduation will be the first day of SES, July 9th at 11:00 am. Rev. Dr. Jody Hill, President ofMemphis Theological Seminary, will be our commencement speaker.
▫  We will again offer one joint MDiv/PAS course. This year it will be Dr. Cindy Schwartz’s course
Leadership and Spiritual Formation.
▫  We are not offering a Weekend Conference this year as we get our footing coming out of theCovid-19 pandemic, but plan to renew our emphasis on Continuing Education Units (CEU’s) and Lay
Leader development in 2023. We solicit the General Assembly and its delegates to help get the word out. A
quality educational experience for Cumberland Presbyterians is available in al- most any area of ministryinterest. Tuition to audit any class is half the credit cost which this year will be $400.
▫  We certified one candidate for presbyterial Lay Leader status this year and, through PAS Colombia, certified an entire cohort of Lay Leaders. This involves a condensed set of requisite courses from ourcurriculum.
▫  We regularly report student progress to the Probationer Care Committee/Committee on Ministryof the students’ presbyteries.
ii. New Initiative
Recognizing a growing need to provide for smaller congregations who may not be able to secure
an ordained pastor, the PAS Advisory Council has approved a strategy group to work on this supply need.
The strategy group includes members of the Advisory Council and committed persons from presbyteries
which have expressed interest in filling this gap.   It is our desire to provide a design and become a resourcefor presbyteries.  Our goal is to partner in providing the necessary tools to equip persons who are called toserve in this vital way.
iii. Honoring One of Our Own
We are happy at this General Assembly to honor the contributions of the Reverend Norlan Scrudder,
the second Director of the Program of Alternate Studies.   Norlan will be recognized at the joint banquet on
Wednesday evening of GA.   During his tenure, the Program of Alternate Studies remapped its curriculum
to focus on the courses necessary to develop competency for ministry.   Previously, the program had offereda broad curriculum in both master’s level and undergraduate level equivalent courses.  Under Scrudder,2022

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the current practice was adopted: anticipating 60 college hours from a college or university so that the
PAS certificate program can focus on preparation for ministry.  This is but one highlight of an amazing
ministerial career which has contributed much to our church.
iv. Introducing New Endowment
As we look to the future it is clear that the need for the unique contribution of the PAS program to
the Cumberland Presbyterian Church will continue, and funds will still be needed to sustain its mission.  It
is a stated policy that “no student will be turned away due to financial need.”   The PAS Advisory Council
approved establishing a “Director’s Endowment” in honor of the four PAS Directors—Doctor William“Bill” Rustenhaven, Reverend Norlan Scrudder, Doctor Tom Campbell, and Doctor Michael Qualls.  Theproceeds of the endowment will be used to sustain the Program of Alternate Studies and to provide financial
assistance to any student who needs it.
v. In Memorium
The strength of the Program of Alternate Studies rests in its dedicated, capable, and empathetic
teachers.  Throughout the existence of the program it has been privileged to access the best and thebrightest the denomination has to offer, from credentialed educators and theologians to acknowledged
ministry professionals.  We gratefully express appreciation for Reverend Doctor Clinton Buck whotaught in the program and lent his support from its inception in 1984 until the last couple of years of
his declining health.   He returned year after year to joyfully pour himself into the lives of women andmen who seek to gain insight and wisdom to fulfill the Lord’s calling.   His legacy lives on in manytransformed lives.   We mourn his passing October 9, 2021.
F. CUMBERLAND PRESBYTERIAN HOUSE OF STUDIES (Doctor Michael Qualls, Director)
The Cumberland Presbyterian House of Studies (CPHS) attempts to ensure ongoing practicalconnection of MTS CP students with their Cumberland Presbyterian heritage and help form them forministry within that identity.  The Covid-19 pandemic and the closing of MTS campus to in-person learning
had a significant disruptive impact on the activities of community-building, a centerpiece of highlighting
the Cumberland Presbyterian heritage.   With a return to campus in the future we joyfully anticipate
opportunities for fellowship, conversation, and community building with students and denominational
leaders.
i. Community Building
In February we marked the birthday of the Cumberland Presbyterian denomination with a special
livestreamed worship service, inviting the seminary community to join our celebration of Cumberland
Presbyterian heritage.  The worship was highlighted by video testimonials from a diverse sampling of CP’sfrom around the world stating “what I like about the Cumberland Presbyterian Church is…”
ii. 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.
iii. Cumberland Presbyterian Students
There are 25 CP students currently enrolled in the Spring in several degree programs.  Thanks be to
God!  We continue to steadily welcome new Cumberland Presbyterian students to the MTS student body.
This is very good news—a sign that “somewhere in the sunlight of God’s love” there is still Kingdom workfor the Cumberland Presbyterian Church and that MTS remains valuable for our churches and presbyteries.
Let us continue to pray for this trend, as God wills.

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iv. Academics
Dr. Michael Qualls will be teaching Cumberland Presbyterian History and Doctrine in the Fall of
2022 utilizing a variety of guest lecturers from the spectrum of qualified Cumberland Presbyterian voices.
CP Polity and Program will be offered either Spring of 2023 or in conjunction with General Assembly
2023.   There are additional costs to students to attend GA, but the immersion experience adds tremendously
to the educational value.   Students will be polled to see if this immersion experience is accessible for them.
Two upcoming proposals are noteworthy for their direct benefit for Cumberland Presbyterians.
Please pray with us about these: 1.) A course in Evangelism is planned for Spring 2023 to be co-taught by
Doctor Michael Qualls and Doctor Michael Beck, a rising star in the area of congregational development
and evangelism, best known for his role in the Fresh Expressions U.S. movement.   This effort has renewed
and energized many congregations seeking to make disciples and willing to explore fresh ways to do so.
2.) In the Fall of 2023, Doctor Qualls is proposing to host (perhaps with the MTS Center for Faith andImagination) a Rural Church Ministry conference to bring pastors, lay leaders, and others together topromote invigorating ministry in small town and country congregations.  We hope to springboard fromthis to become an ongoing resource for congregational health in rural settings where many Cumberland
Presbyterians reside.  There are some unique gifts and challenges in these contexts, and we desire to explore
and provide support for those who are called to these overlooked powerhouses of the transforming gospel.
v. Ongoing Priorities•  Maintain course offerings that enhance Cumberland Presbyterian congregational ministry.
•  Help recruit CP students.
•  Strengthen connections with students, leaders, presbyteries, and congregations.
•  Develop a Cumberland Presbyterian Studies Certificate
G. NEW ACADEMIC INITIATIVESWith the onset of the pandemic, all courses offered at MTS moved online.  Faculty were prepared
to do this due to their prior experience teaching in our online-hybrid program, as well as additional training
in online pedagogy secured through an InTrust Grant.
For Fall 2021, we had hoped to return to some in-person/on campus courses.  We prepared for on
campus courses with monthly hybrid and the creation of weekly hybrid courses (so more of the instruction
would be online).  As the semester progressed, we did some limited experimentation with “hyflex” courses
in which students participate either in-person or online.  However, the spike in COVID cases required that
almost all courses again be taught completely online.
Spring 2022 brought a limited return to on campus instruction with a few more hyflex courses
added.  Additional hyflex classes are planned for the fall, allowing students to choose whether or not theywant to be in the classroom in person, or participate via Zoom online.  We will continue with offering a wide
variety of other modalities of instruction: synchronous online, asynchronous online, along with weekly andmonthly hybrids.
Also under consideration is the creation of pathways to attaining either the MDiv or the MACM
completely online, while retaining a sense of coherency and community through a cohort model in which
students would move through a set curriculum together.
In addition to this attention to modalities of instruction there are four significant academic initiatives.
First, we have revamped our Formation for Ministry program to both improve its focus on sustaining people
in ministry through the development of spiritual practices and theological reflection, and to distributesuch formation throughout the years of seminary studies.   Students now take “Formation, Spirituality,
and Ministry” in their first year, then practice the integration of theological reflection with ministry in“Formation and Contextual Ministry” which features a required ministry practicum.  In their final year theytake either the MDiv Integrative Seminar or the MACM Integrative Seminar.  Both seminars ask students
to reflect upon how their theological studies will inform their practice of ministry.
Second, we have entered into a partnership with the Center for Chaplaincy Studies in order tooffer a wider variety of chaplaincy focused courses within our Certificate in Chaplaincy Studies.  Drawing
upon the Center for Chaplaincy Studies our students will have access to a nationally renowned faculty withchaplaincy experience.  We currently have nearly 15 students who want to earn a Certificate in Chaplaincy
Studies.  This is a growing area of interest on the part of many entering students.  The faculty at the Centerfor Chaplaincy Studies will also serve as mentors and help guide students in preparation for national board
certification as a chaplain.

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Third, we have attended to those who seek a seminary education but do not have the requisite
undergraduate degree.  Faculty have approved admission for students with a minimum of 60 credit hours
and significant church and life experience.  In this regard we are further exploring a way in which thosestudents might complete their undergraduate degree through a finishing program in cooperation with anundergraduate institution.  Also, a Pre-Seminary Program has been created for those students who are 40
years old or older, and who have significant church and life experience but no undergraduate degree.  In thisprogram, these students will take four pre-determined graduate level courses in order to demonstrate theirability to do graduate level theological study.  If they maintain a “B” average in those courses, they may be
admitted to either the MDiv or MACM.  If the student is admitted to the Master’s program after completingthe four courses, those four courses will apply to the course requirements for the student’s chosen degree
path.
Finally, we are conducting a review of the MDiv degree program in light of our learning outcomes
for that degree, the ordination of our MDiv students in light of denominational standards, and alumni
satisfaction with their preparation for ministry in light of this degree.
H. PUPLIT AND PEW, FORMERLY SUNDAY MORNING SEMINARY
Thanks to the pandemic, everyone has been challenged to look at ministry in new and innovative
ways.  Congregations learned that worship doesn’t always occur within the four walls of a sanctuary andthat faith development opportunities can be given with the help of technology.
Seeing a need for quality virtual learning opportunities, and in an effort to share its gifts with local
congregations, MTS began in June of 2020 to offer courses on a variety of topics in a program called Sunday
Morning Seminary.   Drawing from expertise in areas such as biblical studies, church history, Christianethics, and church ministry, MTS professors or guest instructors educated, engaged, and enlightened
participants through lecture and discussion.  All courses were held online on the Zoom webinar platform on
Sundays from 9:00 am -10:00 am central time and utilized Zoom’s Q&A and Chat features for discussion.
This past academic year (2021-2020), Sunday Morning Seminary was rebranded as Pulpit and Pew:
Seminary for Everyone, as it was reformatted as online presentations available each week approximately
30-45 minutes in length.  People can subscribe (at no cost) to the program and enjoy excellent instruction ina variety of biblical and theological topics.
I. 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
adequately addressed the concerns regarding strategic planning, institutional/educational evaluation andinstitutional vitality raised after the 2018 comprehensive evaluation visit”.

IV. MTS STRATEGIC PLANNING PROCESSIn 2019, the General Assembly Evaluation Committee requested a strategic plan for how theseminary envisions more aggressively reducing or eliminating the loan on its property.  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 has a long-term strategicplan 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).
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82

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the seminary’s dependence upon their $1 million line of credit loan for operational purposes.  With thisapproval of 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 lineof credit loan.

V. FACILITIES
A. LEADERSHIP
Since the fall of 2021, our facilities and safety department had been ably led by Mrs. Victoria Sikes
and a dedicated staff of facilities technicians.
B. COMMUTER HOUSING
As of October 2021, MTS sold the housing units previously used as commuter housing.   We are
currently in the process of exploring other options for our students to use as commuter housing.
C. CAMPUS WORK GROUPS
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 who would be willing to help the seminary in this way tocontact 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 the use of lighting, security officers, secure locks, and wellarticulated safety plans, the seminary seeks to provide a safe environment for students and visitors to
our campus.  To enhance our safe environment, MTS installed a controlled door system to all buildings
containing classrooms.  In addition, we are in the process of installing state-of-the-art outside cameras.
For the past ten years, MTS has contracted with a local security company to provide regular patrols
around our campus.  This additional safety measure has been well-received by our students.  We continue
to seek ways to provide 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 2022-2023 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 involvementof the Board.
•  At the beginning of December, the estate of Doctor Clinton Buck, Professor Emeritus
of MTS, offered a $50,000 matching grant.  Within two weeks, our generous supporters
met that match.  Inspired by this generosity, an anonymous family offered another $50,000
match for all donations received in the final two weeks of December.  We are so gratefulthat we surpassed this matching pledge as well!  In the month of December, these matchingpledges and the gifts from our generous supporters surpassed a total of $230,000.
• In 2021, MTS received abatement of the Payroll Protection Plan loan from the Small
Business Administration (SBA) in the amount of $425,300.  When the funds were received
in 2020, they were listed as a liability on our financials because it was a loan.  Those funds
were recorded as revenue in our Fiscal Year 2021 financials because the loan has been
forgiven.

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83•   In FY 2021, MTS received $467,428 in Higher Education Emergency Relief Funds(HEERF) to provide assistance to students and institutions due to expenses related to the
Covid 19 pandemic.
•  Our United Outreach distributions for 2021 totaled $127,596 for seminary operations and$31,570 for PAS operations.
•  The seminary finished FY2021 (Fiscal Year 2021 ending July 31, 2021) in the black, andthe administration is confident that operational revenue will exceed expenses for FY2022.
This will make four years in a row of operational solvency.
•   In Fiscal Year 2022, MTS sold six duplexes for a gross revenue of $960,000 which
resulted in an increase in our net assets of $485,158.
•  The balance on our property debt was $2,206,014 after the February 2022 Financials.  ForFiscal Year 2021 we paid $99,327 in principal and $85,774 in interest.  Under the current
payment structure, it will take 16 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.  Thefollowing grants for scholarships and other projects have been received in recent years:
1. The Eli Lilly Endowment, Inc. – Center for Faith and Imagination
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.  CFIprovides 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.
MTS recently 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 congregationalsettings: the African American Church, the Cumberland Presbyterian Church, and the Pan-Methodist
Church.
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 our student 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, 2021, the endowment had a balance of $760,570
toward the goal of $1.5 million.

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D. ESTATE GIFTS
We continue to have conversations with friends and donors about the importance of remembering
MTS in their estate plans.  In 2021, we were blessed to receive a gift of $93,750 from the Estate of Jean
Varnell.
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 2: That the third Sunday in August, (August 21, 2022 and August 20,2023) 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.
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 friends and alumni 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 2020-2021 fiscal year.  The audit was unqualified.  Copies of the report have been filedwith the 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 members of the various Ministry Teams are no longer elected by the General Assembly, but are
to be appointed by the Ministry Council.
To help expand the pool of Youth Advisory Members for service on the Ministry Council and the
Our United Outreach Committee, this Committee recommends that current age range 15-17, be changed toreflect the same age range of the General Assembly Youth Advisory Delegates, age 15-19.
RECOMMENDATION 1: That the age requirement for Youth Advisory Members statedin the General Assembly Bylaws: 10.07 Ministry Council 03 and 11.06 Our United Outreach, bechanged from “Youth Advisory Members who shall be between the ages of 15-17” to read: “Youth
Advisory Members who shall be between the ages of 15-19.”
The Committee submits the following list of nominees:

I. GENERAL ASSEMBLY CORPORATION(Members whose terms expire in 2025)(2) REV. RICKEY PAGE, 1369 Black River Drive, Mt Pleasant, SC 29466, Nashville Presbytery
Tennessee Synod(1) MS. FELICIA WALKUP, 179 Mary Anne Lane, Manchester, TN 37355, Bates Hill Congregation,
Murfreesboro Presbytery, Tennessee Synod

II. MINISTRY COUNCIL(Members whose terms expire in 2025)(3) MS. CARLA BELLIS, 19264 Law 2170, Aurora, MO 65605, Orange Congregation,
Missouri Presbytery, Synod of Great Rivers, to succeed herself for a three-year term(2) MS. DEBBIE HAYES, 69 Cactus Drive Benton, KY 42025, Unity Congregation,
Covenant Presbytery, Synod of the Midwest, to succeed herself for a three-year term(2) MR. TED SHIRAI, 25 Minami Kibogacka Asahi-ku, Yokomahama Kanagawa, Japan Presbytery,
to succeed himself for a three-year term
(2) REV. TIM SMITH, 214 JEFFERY Drive, Fayetteville, TN, 37334(3) REV. MIKE WILKINSON, 1504 Clear Brook Drive, Knoxville, TN 37922,
Presbytery of East, Synod of the Southeast, to succeed himself for a three-year term
(Members whose terms expire in 2023)
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)(2) CHASE LAXSON, 805 S Mar Drive, Marshall, MO 65340, Marshall Congregation,
Missouri Presbytery, Synod of Great Rivers, to succeed himself for a one-year term

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III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2025)(3) MS. ROBIN MCCASKEY-HUGHES, 1205 Olde Bridge Road, Edmond, OK 73034, Stonegate
Congregation, Red River Presbytery, Mission Synod, to succeed herself for a three-year term(3) MS. ASHLEY LINDSEY, 2090 Claypool Boyce Road, Alvaton, KY 42122, Bowling Green Congregation,
Cumberland Presbytery, Synod of Midwest, to succeed herself for a three-year term.
(2) MS. MARTHA JO MIMS, 3011 Wolfe Road, Columbus, MS 39705, Mt Zion Congregation, Grace
Presbytery, Southeast Synod, to succeed herself for a three-year term

IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2025)(2) MR. GREG ALLEN, 1138 Balbade Drive, Nashville, TN 37215, Brenthaven Congregation, Nashville
Presbytery, Tennessee Synod, to succeed himself for a three-year term
(2) REV. JILL CARR, PO Box 1547, Lebanon, MO 65536, White Oak Pond Congregation, Missouri
Presbytery, Synod of Great Rivers, to succeed herself for a three-year term(3) *MR. LARRY HILLIARD, 206 E Bankhead Street, New Albany, MS 38652, to succeed himself
for a three-year term(2) *MS. LISANNE MARSHALL, 325 Meadow Grove Lane, Memphis, TN 38120, to succeed herself
for a three-year term(2) *REV. DR. KEITH NORMAN, 2835 Broad Avenue, Memphis, TN 38112, to succeed himself
for a three-year term(2) *REV. DEBORAH SMITH, 58 E McLemore Avenue, Memphis, TN 38106, to succeed herself
for a three-year term

V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2025)(3) REV. KEN BYFORD, 23746 Highway 9 N, Piedmont, AL 36272, Piedmont Congregation, Grace
Presbytery, Synod of the Southeast, to succeed himself for a three-year term
(1) MR. RICK GAMBLE, 2430 Mt View Road, Manchester, TN 37355, Manchester Congregation,
Murfreesboro Presbytery, Tennessee Synod, for a three-year term
(1) MR. BOBBY HALEY, 575 Haley Road, Watertown, TN 37184, Lebanon Congregation,
Murfreesboro Presbytery, Tennessee Synod, for a three-year term(2) MRS. MARY JO RAY, 16 Nottingham Lane, Columbus, MS 39705, Mt Zion Congregation, Grace
Presbytery, Southeast Synod, to succeed herself for a three-year term

GENERAL ASSEMBLY COMMISSIONS:
VI. MILITARY CHAPLAINS AND PERSONNEL(Members whose terms expire in 2025)(2) REV. SHELIA O’MARA, PO Box 170, Gadsden, TN 38337, Presbytery del Cristo, Mission Synod,
to succeed herself for a three-year term

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GENERAL ASSEMBLY COMMITTEES
VII. JUDICIARY(Members whose terms expire in 2025)(3) MS. RACHEL MOSES, 1138 Blaine Avenue, Cookeville, TN 38501, First Church CookevilleCongregation, Murfreesboro Presbytery, Tennessee Synod, to succeed herself for a three-year term(3) REV. JAN OVERTON, 3320 Pipeline Road, Birmingham, AL 35243, Crestline Congregation, Grace  
Presbytery, Southeast Synod, to succeed herself for a three-year term.
(2) REV. DR. ROGER REID, 637 Colburn Drive, Lewisburg, TN 37091, First Church Lewisburg
Congregation, Columbia Presbytery, Tennessee Synod, to succeed himself for a three-year term.

VIII. NOMINATING(Members whose terms expire in 2023)(1) REV. STEVE DELASHMIT, 1491 Crosswinds Avenue, Bowling Green, KY 42104,
Cumberland Presbytery, Synod of the Midwest, to fill a one-year unexpired term
(Members whose terms expire in 2025)(1) REV. JIMMY BYRD, 3810 Lake Road, Woodlawn, TN 37197,
Nashville Presbytery, Tennessee Synod, for a three-year term
(1) MS. BETHANY HOLLINGSWORTH, 108 Rowland Avenue, Bruceton, TN 38317,
Shiloh Congregation, West Tennessee Presbytery, Synod of Great Rivers, for a three-year term
(1) MR. ROY SHANKS, 3997 N 100th Street, Casey, IL 62420, New Hope Congregation,
North Central Presbytery, Synod of the Midwest, for a three-year term
(1) REV. RYAN YOUNG, 1925 Allsboro Road, Cherokee, AL 35616, Hope Presbytery,
Synod of the Southeast, for a three-year term

IX. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2025)(2) MR. JON PARSONS, 607 N. Franklin, Marshall, MO 65340, Marshall Congregation, Missouri
Presbytery, Synod of Great Rivers, to succeed himself for a three-term(Members whose terms expire in 2023)
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. OLIVIA PRUITT, 113 Maple Tree Drive, Marshfield, MO 65706, White Oak Pond Congregation,
Missouri Presbytery, Synod of Great Rivers, for a one-year term

X. UNIFIED COMMITTEE ON THEOLOGY AND SOCIALCONCERNS(Members whose terms expire in 2025)(2) REV. VIRGINIA ESPINOZA, PO Box 132, Boswell, OK 74727, Pigeon Roost Congregation, Choctaw
Presbytery, Mission Synod, to succeed herself for a three-year term
(2) REV. TERRA SISCO, 811 W Cheyenne Street, Marlow, OK 73055, Marlow Congregation, Red River
Presbytery, Mission Synod, to succeed herself for a three-year term
(2) REV. JO WARREN, 811 Wall Street, Morrilton, AR 72110, Trinity Congregation, Arkansas Presbytery,
Synod of Great Rivers, to succeed herself for a three-year term
*Ecumenical Representative+Cumberland Presbyterian Church in America

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THE REPORT OF THE
OUR UNITED OUTREACH COMMITTEEOur United Outreach gives Cumberland Presbyterians a path for stewardship as a part of thedenomination as a whole, providing funding for the ministries, boards, and entities of the church throughthe sharing of gifts by individuals and congregations in grateful response to God.  In 1985, the General
Assembly adopted a plan for OUO, requesting that each congregation give 10% of its total income tosupport denominational board/agency programs.  
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
from each 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 meetsannually unless there is a needed called meeting.

I. OUR UNITED OUTREACH FUNDS ALLOCATIONThe Our United Outreach Committee met March 4, 2022, to allocate the Our United Outreachfunds for the 2022 year.  The Our United Outreach allocation basis for 2022 is $2,500,000.  In the past, line
items were approved as guaranteed amounts for the Unification Task Force and for the OUO Development
Coordinator/OUO Committee, with those guarantees deducted from the goal amount prior to allocation.  
This year there is no longer a line item for the Unification Task Force and the committee felt it appropriate
to remove the guarantee for OUO Development Coordinators/OUO Committee.  While the goal does notreflect 10% of church income across the denomination, it is representative of a predictable pattern of 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 2021 was $2,600,000 and giving of 91.94%
was achieved.  When there is a shortfall (or overage) each entity is affected proportionately.
RECOMMENDATION 1: That GeneralAssembly adopt the following Our United Outreach
allocations for 2023:
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 REQUESTS
We celebrate the faithful giving of so many congregations, and we continue to support the conceptof the tithe.  We recognize that many congregations are participating at below 10%, and some congregations
do not contribute to OUO at all.  The committee desires to not only increase participation in OUO, but tohelp congregations better understand the biblical principles behind OUO.  From the 1985 General Assembly
Minutes regarding Our United Outreach: “When the church creates programs of ministry, sets persons apartto implement these programs, provides for their spiritual support through prayer and orderly financing, andreviews their effectiveness and their necessity to the evangelical calling of the church, the church is fulfillingher mandate and reason for being. Cumberland Presbyterians do this through their governing bodies fromthe particular congregation through the General Assembly.”  With this understanding of biblical faith andthe nature of the church, OUO provides for a grateful response to God in a manner that is expressive of thechurch’s unity, as together we support the ministries of the church.
An online survey was conducted in advance of our annual meeting to give opportunity for individuals
across the denomination to share their views regarding Our United Outreach.  At our meeting in March
2022, the committee heard results of the surveys and considered Director Hudson’s various proposals forpaths forward for OUO.  The committee voted for a proposal that will maintain the current structure of
the OUO effort (part-time Director and Regional Representatives) but begin a transition toward a modelthat will include a less than full-time Director and voluntary advocates for OUO in each presbytery.  We
believe having presbyterial advocates will nurture relationships and further understanding of the purpose
and principles of Our United Outreach and give opportunity for the OUO committee to better support
congregations in stewardship education.
RECOMMENDATION 2: That GeneralAssembly approve the proposed transition to a lessthan full-time Director and voluntary presbytery advocates for Our United Outreach.
Respectfully submitted,
Mikel Davis, Chairperson
Eduardo Montoya, Vice-Chairperson
Gwen Roddye, Secretary
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 years
in the future and that preference be given that keeps, insofar as possible, the General Assembly and theConvention of Cumberland Presbyterian Women’s Ministry, and guest rooms in one facility.   It is recognizedthat these places are hard to find and may cost some additional monies.  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.   Ifadequate facilities are discovered, a follow up visit is made by the Stated Clerk, the Assistant to the StatedClerk, and the Convention Coordinator of the Cumberland Presbyterian Women’s Ministry.
Commissioners, delegates to Conventions, and visitors are encouraged to stay at the General
Assembly/Convention hotel, to assure meeting the contracted room block.  Hotel contracts also include acommitment on food and beverages, thus it is important for boards/agencies to continue to sponsor special
meal 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/Convention, 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, andprovides 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 underwayfor the 2023 meeting of GeneralAssembly to be held June 18-23, in Denton, Texas.
(co-hosted by the Cumberland Presbyterian Children Home and Red River Presbytery) .

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.
del Cristo
Cumberland
Choctaw & Red River
Grace
Nashville
Cauca Valley & Andes
Tennessee-Georgia
Murfreesboro
Hope & Robert Donnell
Respectfully submitted,
Michael G. Sharpe
Cathy Littlefield
Duawn Mearns

2022
2021
2018
2017
2016
2015
2014
2013
2012

Missouri
Nashville
West Tennessee
Japan
Arkansas
Columbia
East Tennessee
Covenant
North Central
Trinity

2011
2010
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 OFFICERS
Due to continued concerns and safety precautions related to the COVID virus, the Unified Committeeon Theology and Social Concerns (UCTSC) met only once this past year, on November 6, 2021, by Zoom.
The following officers were elected: Reverend Edmund Cox (CPCA) and Reverend Mitch Boulton (CPC)
Co-Chairs; and Reverend Nancy Fuqua (CPCA), Secretary.

II. GENERAL ASSEMBLY REPRESENTATIVEThe Committee elected John Talbott (CPC) to serve as the representative at the meeting ofthe CPC
General Assembly in Albuquerque, New Mexico.   Reverend Lisa Scott will be the alternate. Reverend
Nancy Fuqua was elected as the representative to the CPCA General Assembly meeting in Huntsville,
Alabama and Elder Edmund Cox was elected as the alternate.

III. STUDY PAPERS
The Committee does not have any study papers before them at this time.  A compilation of
study papers previously approved by the General Assemblies (CPC and CPCA) are available online,
as well as a Guide to the Process of Writing Study Papers for those interested in submitting papers to
the Committee for consideration (wwww.cumberland.org).

IV. WORKS IN PROGRESS
The 189th General Assembly instructed the UCTSC to propose a report for the 190th General Assemblyon how the Cumberland Presbyterian Church in America and the Cumberland Presbyterian Church and thecan better teach, practice, and hold ministers and sessions accountable for following our theology 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 theologyof baptism for use by congregations and presbyteries.  The design draws upon the Confession of Faithand other   Cumberland Presbyterian writings as foundational elements for the content of the workshop.
The UCTSC also continues its work on developing guidelines for a theological/social concerns
panel made up of representatives of the CPC/CPCA to address emerging issues in a timelier way.   Panel
responses    would not have the official sanction of the CPC or CPCA but would provide useful reflections for
persons in our two churches
The Committee hopes to resume it work with an in person meeting this fall either in Huntsville,
Alabama or possibly in the Nashville area.
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 create opportunities of the learning community to develop in a Christian environment totheir highest intellectual, spiritual and social potential.  This includes synchronous and asynchronous modesof education.”
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.  The2022-2023 academic year will mark Bethel’s 181st 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 Reverend Reuben Burrow, who served for 20 years.   During his
presidency, Reverend 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 numberof non-traditional athletics programs, including inline roller hockey, bowling, 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 bedone.

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I. BOARD OF TRUSTEES
A. MEMBERS
terms.

The current Board of Trustees for Bethel University was elected in November 2021, for three-year

R. Scott Allen
Jeff Amrein
Nancy Bean
Pat Kahlden
Scott Conger
Ben Cantrell
William (Bill) Dobbins
Clinton Fox
Lisa Cole
Vicki H. Hoover
William Terry Howell
Linda Ingram
Brock Martin

Crossville, TN
Prospect, KY
McKenzie, TN
Caldwell, TX
Jackson, TN
Nashville, TN
Franklin, TN
Houston, TX
Nashville, TN
Paris, TN
McKenzie, TN
Sparta, TN
Huntingdon, TN

E. Ray Morris
Bernice Richardson
Steve Perryman
Keith Priestley
Ken Quinton
Tommy Surber
Robert (Rob) Truitt
Robert (Bob) Watkins
Craig White
Glenda Foreman
Drew Gray
Leonard Turner, Jr
Chet Dickson

Norcross, GA
Huntsville, AL
Rogersville, MO
McKenzie, TN
Sturgis, KY
McKenzie, TN
Burns, TN
Marion, IA
Madison, AL
Ft. Worth, TX
Kevil, KY
Knoxville, TN
Houston, TX

B. OFFICERS
The following are the current Bethel University Officers for the Board of Directors:
Chairman – William (Bill) Dobbins
Vice Chairperson – Dr. Nancy Bean
Secretary – Jeff Amrein
Treasurer – Dr. David Huss, Treasurer
C. BOARD OF TRUSTEES REPRESENTATIVE TO GENERAL ASSEMBLY

The Board of Trustees of Bethel University will fill this position at its April 2022 meeting.
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.  Dr. 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:

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Dr. Wayne Scott
Dr. Phyllis Campbell
Dr. Joe Hames
Dr. David Huss
Ms. Cindy Mallard
Dr. Kimberly Martin

2022

Executive Vice President
Chief Academic and Compliance Officer
Vice President of College of Health Sciences
Treasurer
Vice President of College of Arts and Sciences
Vice President of Professional Studies andInterim 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 accredited for ten years.  Bethel University has afinancial monitoring report due in October 2022, to SACSCOC.  Results of the Monitoring Report will be
released in December 2022.

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 2022, Bethel University Sunday will be November 6,2022.  It is a chance for Bethel University to be remembered by the Cumberland Presbyterian Church.

V. AUDIT
A copy of the audit of Bethel University for the year ended July 31, 2021, 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
do for 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 “tocreate opportunities for members of the learning community to develop in a Christian environment to theirhighest intellectual, spiritual, & social potential.  This includes synchronous and asynchronous modes of
education” is a strong testimony to the workings of God in our university, our churches, our alumni andeach of our lives.
We thank each of you at this 2022 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 toour 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.  Today, Tennessee has three United States Marshalls appointed by the President of the United States.
Two of those three are Bethel University graduates.  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 yoursupport of Bethel University.
As of today’s writing, steel is arriving for our new Chapel. Our university is excited to have a chapel
on our campus to serve our students and our area.  It will become the center focus spot on our campus.
The Bridge Program with Bethel University and the Memphis Theological Seminary continues totouch lives. More students are committing their lives to train for full time services to the Lord’s Kingdom.
A team of seminary and university members (including both Presidents) meet monthly to discuss ourpartnerships and ways to grow our connections for our students.

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Bethel University is so pleased to announce that Dr. Wayne Scott became its Executive Vice
President in the Fall of 2021.  Dr. Scott brings 30 years of Higher Education experience to Bethel.  He iswell known for work in enrollment and student services.
Bethel University’s 2021 nursing program graduates achieved a 100% pass rate on the NCLEX
licensing exam.  The NCLEX licensing exam is the industry’s assessment of record to measure aptitude
for nursing graduates preparing to enter the job market.  Nursing continues to be ranked among the mostin-demand college majors, and Bethel’s nursing program is rising to meet the need.
Bethel University’s division of Education exceeds state expectations in key metrics, according to
the annual Educator Preparation Report Card (EPRC) by the Tennessee State Board of Education (SBE).
Tennessee’s Education Preparation Providers (EPP) are reviewed and graded annually on how well theirstudents are prepared to teach upon program completion. Reporting areas are divided into domains, andwithin each domain are metrics.  Bethel achieved it high marks in the candidate profile and employment
domains of the report.  Bethel scored above the state average in all three metrics of the domain: rate offirst-year employment in Tennessee public schools (91%), second-year retention rate (98%) and third-year
retention rate (86%).
Bethel University announced this year the addition of a Sports Administration Master of Business
Administration (MBA) to its robust portfolio of online, post-baccalaureate offerings.  The creation of thefifth MBA concentration in the University’s College of Professional Studies (CPS) line up arrives amidst
booming growth for sports and accompanying jobs regionally and nationally.  With the new sports industrycentric path, Bethel deepens its commitment to meet the needs of the labor market and set students up for
success.
Finally, we still fish.  We still sing.  We still go to class.  We still play ball.  One bit of big news,
our sports management program is becoming nationally known.  Our students get invited and have worked
at the Super Bowl, NFL Draft, College Football National Championship, NBA Draft, NBA All-Star Game,and that is just the start.
Thank you again for your support and help.  Please continue to help us, promote us, and pray forus.
We have enclosed our last fiscal audit.
Respectfully Submitted,
Bill Dobbins, Chairman of the Board of Trustees
Dr. Walter Butler, President of Bethel University

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MINUTES OF THE GENERAL ASSEMBLY

2022

THE REPORT OF THE BOARD OF TRUSTEES OF THE
CUMBERLAND PRESBYTERIAN CHILDREN’S HOME
Introduction
From the time our agency opened its doors in 1904, we have been dedicated to helping children,
youth and families who have experienced trauma.  From the very beginning we have been committed toloving and serving some of the most vulnerable among us.  Today, through safe, stable housing, counselingand supportive services, we build intentional, compassionate relationships with our residents so they canheal, grow and experience hope.   We work hard to help residents experience a sense of normalcy andcomfort in a system often fraught with uncertainty.  To help our residents move past their trauma and heal,
our expert team includes on-site counseling and therapeutic support.  We aim to provide compassionate carefor our residents, especially when they feel like no one else will.  Our devoted team stands up youth andfamilies and stand alongside them as 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, a Supervised Independent Living Program for young
adults aging out of care, and a Family Residential Program, which helps single parents preserve theirfamily, gain independence and learn to thrive.
Our Children’s Residential Program: According to the most recent federal data, there are more than
400,000 children in foster care in the United States who have are victims of abuse, neglect, trauma and loss.
Our role in their lives is to be a stabilizing force, surrounding them with compassion and opportunities forhealing.  The median amount of time a child spends in foster care is one year.  However, adolescents often
languish in care.  Data indicates that 5% of youth in care have been in the system more than five years.
We offer programs to serve those new to care and those for whom we may become like family.  We model
healthy relationships for our residents and encourage them to make positive connections because we know
it improves their chances of lasting success.  Without support, children in foster care are nine times more
likely to commit a crime, 25 times likely to get pregnant as a teenager, and there is a 30% chance they willcontinue the cycle of abuse against their own children.
Our Supervised Independent Living Program: Our ambition is to provide services along a fullcontinuum of care because we believe all youth and families impacted by foster care deserve to know thepower of belonging.  In early 2021, we launched a residential program designed to support young adults
aging out of foster care.  This year more than 100,000 young adults in America will age out of foster carewithout a family.  Many of them will have no one to call for help or advice.  It’s disturbing, but probably not
surprising, that outcomes for these young adults are often poor.  Studies show they are at increased risk ofhomelessness, young parenthood, low educational attainment and high unemployment.  Our new program
hopes to improve the odds by offering stable housing, case management and other supports.
Our Family Residential Program: Our focus is on family preservation and success.  Through that
program, we aim to move single parent families from vulnerable to thriving.  Our program is designed toequip families with the tools, skills and resources needed to overcome past barriers, stabilize and move
forward with renewed hope.

I. OUR GOALS & OUR NAME
In August 2021, the Board of Trustee approved changing the name of our agency from the
Cumberland Presbyterian Children’s Home to Cumberland Youth and Family Services.  True to our heritage
and founding principles, we are a mission-minded and relationship-focused organization that must be as
open to transformation and evolution as we encourage our residents to be.  Our hope is that our new namewill convey our growth and potential, as we seek to find the best ways to serve those who need us.  We hope
our new name will make it easier for the community to understand the importance, breadth and depth ofwhat we do.  It may also help us reach new partners and find exciting, fresh ways to honor those who havemade our services possible.  The full transition to our new name and brand will take place throughout 2022.
Our new name has gone through all legal requirements, been approved by our Trustees and was acceptedby the Texas Secretary of State.  The Internal Revenue Service will adopt it following our new name as partof processing our 2021 tax return.  Our agency’s new logo is included for reference on the last page.

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At 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 child deserves theunconditional love and support of a nurturing family.  Every family deserves financial security, safety andstability.  We believe that through healthy relationships and community, it is possible to break the cycles ofabuse, neglect, trauma and poverty for those we serve.
As an agency committed to keeping kids safe and families together, we recognize the power ofcommunity in our work.  Our capacity to serve is amplified through partnership, prayer and generosity ofboth time and treasure.

II. OUR VALUESAt Cumberland Youth and Family Services, we believe that by offering a healing home to those
who have experienced trauma we provide opportunities for residents to discover new possibilities.  Ouragency values are:
Making a Difference
Relationship Building
Integrity
Innovation
Dedication

III. OUR BOARD OF TRUSTEES AND 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 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 or the Cumberland Presbyterian Church of America.
Board Members (as of March 2022):
Michele Bland
Pete Carter*
Coni Caudle*, Secretary
David Dean*
Rev. Jennifer Hayes*
Rev. Derek Jacks*

Rebecca Jackson
Rev. Steve Louder*
Cameron Marone
Brian Martin*, Chair
Knight Miller, Vice Chair
Jackie San Miguel Lozano

Rev. Thomas Spence*
Lerita Traylor*
Guin Tyus*
Matt Whitten* Denotes Cumberland Presbyterian Church member

IV. FINANCIALS
An investment in the Cumberland Youth and Family Services is an investment in our community
with the power to transform lives.  In 2021, approximately 80 cents of every dollar raised went directly tosupport our resident.  Our agency sustained by denominational support from churches and groups, OUO,
contributions from individuals and corporations, grants, estate gifts, investments, fees received from service
revenue, and endowments.  We strive to go above and beyond the minimum standard of care to provide ourresidents with fulfilling lives.  The following is the breakdown in revenue received in these key categories.
Based on tentative 2021 financials that will be audited later this year, the breakdown of financial support isas follows:

98

MINUTES OF THE GENERAL ASSEMBLY
Source of Support
Contributions, Grants & Special Events
Texas Department of Family & Protective
Services or OCOK Revenue
Revenue Generated from Program Services
Denominational Support
Income on Long-term Investments

2022

2021
51%
39%
6%
2%
3%

We are committed to good financial stewardship.  We are deeply grateful to those legacy donors
whose long-time support has sustained us.

VI. OUR PROGRAMS
A. SERVING YOUTH IN FOSTER CARE
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 supports, 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 special focus onadolescents 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.
Adolescent Services (provided in Heard Cottage): This program focuses on the life skills
and permanency planning research indicates is so important for older youth in foster care.  Academic
preparedness, first-job readiness and self-advocacy skills are important aspects of this program.
Treatment Services (provided in Cole Cottage): This program offers structure and support to teen
girls with emotional 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 livinglearning environment for young adults ages 18-22 who want to continue in foster care as they transition 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 practiceself-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 other essentials suchas hygiene products or cell phone service and 3) to help young adults learn life skills, like budgeting, which
are 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 educational or 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 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 to transportation,
be able to pass a criminal background check and drug test and be willing to fully participate in weekly casemanagement, counseling and parenting classes.   The average length of stay for single parent families is one
year.

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VII. OUR SUCCESSESAt Cumberland Youth and Family Services our successes are found in lives transformed.   It’s
measured in small milestones and monumental achievements.  Sometimes it’s not quantifiable until years
after our residents have left our care.
Here are some statistics that underscore the scope of our impact:
ImpactDays of Care Provided
Counseling Sessions Provided
Total Residents
New name and logo, launched in early 2022

2021
16,990
1,235
117

100

MINUTES OF THE GENERAL ASSEMBLY

ENTITY BUDGETS

FOR

2022-2023

2022

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101

GENERAL ASSEMBLY ENTITIES
I. OFFICE OF THE GENERAL ASSEMBLY
A. GENERAL ASSEMBLY OFFICE
                 Revised     Proposed					2022		2023
INCOME
Our United Outreach$192,636 $192,636
Endowments/Interest
20,00020,000Interest on Cash Funds Management
2,500
2,500
Sales of yearbook/digest      2,000
    2,000
TOTAL INCOME			$222,336 $217,136
EXPENSEECUMENICAL RELATIONSWorld Communion of Reformed Churches
CANAAC
Ecumenical Travel
Sub-Total		$    6,000
2,000     1,000$    9,000$    6,000
    2,000
    1,000$    9,000

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

OFFICE

Computer Supplies
Equipment/Supplies
Postage
Sub-Total			$   2,000 $    2,000
2,500
    2,500
  2,000		   2,000$   6,500 $    6,500

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

STATED CLERK’S CONFERENCE/BOARD EXPENSE
Legal Fees / Clerk’s Conference
Corporate Board Expense
Sub-Total			$    1,963      2,000$    3,963$    1,963
    2,000$    3,963

TOTAL EXPENSE			
From Reserves$235,783$   13,447$235,783$ 18,647

B. GENERAL ASSEMBLY COMMISSIONS AND COMMITTEESINCOME
Contingency
Nominating Committee
Commission on Chaplains
J udiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 11,865 $ 12,040
3,987
4,912
13,787
13,99013,004
13,196     4,841		
    4,912
   92,044
92,044TOTAL INCOME		

$139,528$141,458

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MINUTES OF THE GENERAL ASSEMBLY

2022

Revised
Proposed
2022		2023

					
EXPENSE
Contingency
Nominating Committee
Commission on Chaplains
Judiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 11,865 $ 12,040
3,987
4,912
13,787
13,99013,004
13,196     4,841		
    4,912
   92,044
92,044TOTAL EXPENSE		

$139,528$141,458$     1,800$       2,500

430,496
127,180
29,56627,012
1,030
609
1,000
3,700
17,811

   355,831
   132,480     18,163     35,025       1,030          609              0       5,500     31,085

1,100               01,183,825
6,700

1,169,727        6,700

Adult Ministry

3,000           500

Birthplace Shrine Chaplaincy

4,500        4,500

Children & Family Ministries

9,900        9,120

Clergy Crisis

26,000      10,000

CP Magazine Subscriptions

26,000      26,004

Cumberland Presbyterians Resources

170,693    152,419

CPWM

11,950      11,950

CPYC

112,750

    100,149700           5000        5,000

Kaleo     3,500        7,373

Leader Development     5,492         5,492

Missionary Setup & Support

232,300     371,700

II. MINISTRY COUNCIL
INCOME
Endowments
ILP Transfers
MMT Budget Reserve Fund
MMT New Church Development
MC Admin Donations
DMT Contingency FundDMT Faith in 3D
DMT Faith Out LoudDMT New Program Initiatives
DMT Revolving Publication FundDMT Young Adult Ministry
Contributions/Gifts
DMT - General
Our United OutreachOUO Income
In lieu of Our United OutreachDiscipleship Blueprints
ENGAGE

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103

					

Revised
Proposed
2022		2023

New Church Development (NCD) Subsidies/New Exploration Iniatives

330,836      238,456

Presbyterian Youth Triennium

5,000          5,000

Program Planning Calendar

11,700        10,000

Stir

1,500

             250

The Symposium

  8,000		

TOTAL INCOME			EXPENSES
Ministry Council Administration
Salaries (16 full-time/ 2 part-time)
Clergy Housing Allowance
Health Insurance
Retirement
FICA
Tax Sheltered Annuity
Insurance/Disability
Ministry Council Administration General
Annual Credit Card Fees
Computer Equipment
Computer Software
Employee Events/Meetings
Employee Recognition(Christmas bonus for 18 people)
GA Mandated Project
Government Fees (annual reports)
Legal
MC/Elected Team Member Recognition
MC Supplemental Report
Office Equipment/Maintenance
Office Supplies
Property & Casualty (P&C) Insurance
Postage
Professional Development
Relocation
Rent Expense
Staff Resource Materials
Subscriptions/Memberships
Telephone/Internet
Temporary Help

$2,795,650

0$2,719,153                      $  778,121     $      744,974
218,800      198,800
194,547      183,103
37,071        36,594
28,701        28,778
9,594          8,840
3,996          3,767$   5,650
2,000
10,000
1,000
3,200
1,500
40
2,000
550
3,000
1,000
10,00019,3381,800
18,500
0
840
1,997
2,300
2,600
24,384$          5,650          2,000        19,000          1,600          3,200          1,500               40          2,000             550                 0             500        10,000        26,575          1,200          1,600          5,000             840          1,000          1,800          2,600        36,384

Adult Ministry

3,000          5,000

Birthplace Shrine Chaplaincy: Chaplain’s Stipend

4,500          4,500

Children & Family Ministries

11,000          8,000

Clergy Crisis Support: Distribution

26,000        10,000

Communications Ministry Team/AV Equipment

1,000                 0104MINUTES OF THE GENERAL ASSEMBLY

2022

					

Revised
Proposed
2022		2023

CP Magazine

61,025      58,476

Cumberland Presbyterian Resources

66,117      51,960

CPWM

26,750      26,750

CPYC

112,750

    100,147

8,000        1,200700           500

63,000      63,500

ENGAGE0        5,000

Encounter

37,976      37,736

General Assembly

26,850      24,120

General Consultants

22,400      52,400

Kaleo

3,500

        1,0000        2,000

5,492        5,492     4,644        4,604

Missionary Messenger

54,088      56,204

Missionary Setup & Support

232,300

    371,700

New Church Development (NCD) Subsidies/ New Exploration Iniatives

330,836

    238,546

5,000        5,000

Presbyteries/Councils

104,780      80,080

Program Planning Calendar

11,700        4,436

Stir

5,000

        1,2500      20,000

18,000        3,0000        2,000

Travel (includes elected member travel)

101,510      90,960

Web Development/Maintenance

30,0003,600

Youth & Young Adult Ministry

37,250      34,725$2,795,650$              0$ 2,701,181$               0Cross-Culture Immigrant Leadership Training
Discipleship Blueprints
Ecumenical Partnerships (Beth-El, CAM, NFWM, Project Vida)

Leadership Referral Services
Leader Development
Ministers Encouragement & Recognition

Presbyterian Youth Triennium

Strategic Visioning
The Symposium
Training Mission Crisis Support

TOTAL EXPENSES			     Surplus/(Deficit)

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105

Revised
Proposed
2022		2023

					

III. BOARD OF STEWARDSHIPINCOME
Contributions
Contributions/Gifts
ILP Contributions
Endowment Contributions     Total Contributions$      2,500 $          2,500
2,000          2,000
  10,000		        10,000
14,500        14,500

Our United Outreach

135,000

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

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

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

15,000        10,000
   140,000		      150,000
155,000      160,000

Service FeesManagement Fees - Acct CoordinatorManagement Fees     Total Service Fees

1,000          1,000
66,000		        69,000
   67,600
        70,000

TOTAL INCOME

		$486,000     135,000$

494,000

EXPENSE
Salaries

Benefits

EventsSalaries
Housing Allowance     Total Salaries
Health Insurance
Retirement
FICA
Insurance/Disability     Total Benefits

Conference/Events
Tax Guide for Ministers			     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			
					
		

$   185,730
   21,000
206,730$      189,450       31,800      221,250

70,500        70,500
10,337        11,063
8,142          4,900      1,000		          1,000
89,979        87,463600          1,500     4,400		
05,000          5,000
16,000        19,000
350		
350
16,350        19,350
500		          2,300500          2,300700          1,000
2,000          2,500
  2,000		          2,500     4,700          6,000
  6,500		         7,300
6,500		
7,300

106

MINUTES OF THE GENERAL ASSEMBLY					
Professional Development
Subscriptions & Membership     Total Professional Development
Payment/Subsidies
ESC Stewardship Expense
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
TravelStaff Travel		     Total Travel
Miscellaneous		
Miscellaneous					     Total Miscellaneous
Organization
Organizational Expense		     Total Organization
TOTAL EXPENSE			

2022

Revised
Proposed
2022		2023
600		            2,100600            2,100
0
18,000  103,000
121,000                   0          18,000        105,000        123,000

1,541            2,000
3,400            3,800500               600750		            1,200
6,191            7,600
1,000            1,000      4,500		            4,500
5,500            5,500
1,800            1,887
900		            1,100
2,700            2,987      1,400		            1,400
1,400            1,400      5,000		            5,000
5,000            5,000      1,250		           1,250
1,250            1,250
100		
100
100
               100
$473,400$

494,000

IV. HISTORICAL FOUNDATIONINCOME
Our United Outreach
Endowment Earnings
ILP Earnings
Gifts				$    72,239 $         72,239
87,000         90,000
7,000           8,000
    12,000		         16,000

TOTAL INCOME$ 178,239$       186,239$    87,887
15,512
12,00010,000
500
500
2,000
1,000
500
500

$         87,887         15,512         12,000         10,000              500              500           2,000           2,000              500              500

EXPENSE
Salaries
FICA / Retirement
Insurance
Board Travel
Legal Fees
Continuing Education
Subscriptions/Memberships
Archival Equipment
Computer Supplies
Office Supplies		2022

THE CUMBERLAND PRESBYTERIAN CHURCH					
PostageAcquisitions
Birthplace Shrine
Employee Recognition
Staff Travel
Birthplace Shrine
Purchases for Resale
Temp Help
Property Insurance/Liability Insurance
Advertising/Promotion
TOTAL EXPENSE

107

Revised
Proposed
2022		2023
200
200
7,000
         7,000
7,000         7,000
400		 400
10,000       10,000       10,000       10,000
1,000         1,000
7,000       10,000
3,100                3,100
500		 500

		$ 176,599$

185,768

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

$1,962,290
350,000
1,200,000     232,700$3,744,990

EXPENSES
Business OfficeDean’s Office
ChapelCommunity Engagement Committee
Advancement Office
Doctor of Ministry
Facilities
Faculty
Information Technology
Library
President’s Office
Enrollment Services
Registrar & Institutional Research
Housing
Student Services
CP House of Studies
Student Government
Scholarships
Program of Alternate Studies
Depreciation
TOTAL EXPENSES			     Increase (decrease) in net assets$   359,376$    368,199
127,312      141,305
1,825          1,825
15,000        15,000
210,119      209,474
66,426        69,293
509,687      449,142
726,474      729,652
210,552      214,419
156,053      156,381
242,473      242,781
196,273      209,806
119,839      126,041
112,632        90,410
80,857        83,932
19,064        19,723
1,735          1,735
248,842      255,952
134,799      138,205
    205,652		      194,384$3,744,990		$ 3,717,659(0)                (0)$   1,999,715      350,000
   1,200,000      167,944$ 3,717,659

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Revised
Proposed
2022		2023

VI. SHARED SERVICESREVENUE
Our United Outreach
TOTAL REVENUE$			$   348,827$ 348,827

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$     57,712$    59,155
21,000      21,000
2,886        2,958
4,434        4,525
1,600        1,600
22,500      22,500
9,500        9,500
10,500      10,500
18,000      18,000
20,000      20,000
45,845      44,845
900           90018,500      17,400
1,500        1,200
25,000      25,500
19,000      19,000
8,100        7,900
1,200        1,200
2,800        3,200
11,000      14,700
12,000      12,000
12,000      14,200
16,500      16,500500           5002,500        2,500
2,500        2,500750           750200           200      1,000		        1,000$ 348,827		$ 355,633$            0$             0$355,633
355,633

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MEMORIALS
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,   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

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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 rejecting
it.
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. MEMORIAL FROM GRACE PRESBYTERYREGARDING THE 1996 GENERAL ASSEMBLY STATEMENTON HOMOSEXUALITY AS INCOMPATIBLE
WITH THE CHRISTIAN LIFESTYLE
WHEREAS the General Assembly approved a resolution in 1996 on “Homosexuality” as a theologicaland social practice statement to guide the lower judicatories (sessions, presbyteries, synods), and
WHEREAS this 1996 resolution stated that homosexuality is incompatible with the Christian lifestyle and that
the Cumberland Presbyterian Church should not condone the ordination of practicing homosexuals
as deacons, elders or ministers of Word and Sacrament (1996 GA minutes, page 313 - link below), and
WHEREAS at the end of the 1996 statement, the resolution paraphrases the CP constitution stating that
only presbyteries (ministers CF 6.30) and church sessions (elders and deacons CF 2.91) conduct
ordinations, and
WHEREAS the Confession of Faith states the responsibility of the General Assembly is to “bear testimony
against error in doctrine and immorality in practice, injuriously affecting the church” (CF 9.4.b),and give oversight to lower judicatories (CF 9.4. g), and resolve divisive issues (CF 9.4.k), and
WHEREAS the 1996 statement on homosexuality has been posted on the homepage of the General
Assembly office’s website for many years (https://www.cumberland.org/gao see “General AssemblyStatement on Homosexuality”), leaving the impression that this is the position of the Cumberland
Presbyterian Church, and
WHEREAS some ministers, church leaders, presbyteries and sessions interpret the General Assembly’s
statement on homosexuality to be nonbinding on church sessions and presbyteries, because the1996 statement says it is “Not to be understood as a rule or principle for ordination,” then thestatement explains General Assembly cannot constitutionally “usurp the authority of presbytery or
session to ordain,” and2022

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WHEREAS there are ministers, church leaders, presbyteries and sessions who are advocates and promotersof the ordination of LBGTQ+ persons, which does include homosexual practices, and
WHEREAS other ministers, church leaders, presbyteries and sessions interpret the 1996 General Assemblystatement as clear guidance (oversight CF 9.4) for lower judicatories not to ordain practicing
homosexuals, and
WHEREAS in the light of different views expressed about accepting or not accepting LBGTQ+ ordinationsin presbyteries and church sessions, and in the light of different opinions about the meaningof the 1996 statement, and considering the possibility of ordinations that some and not others
would accept, the General Assembly must assume its constitutional responsibility and give lower
judicatories guidance on LBGTQ+ ordinations, and
WHEREAS the General Assembly can quickly bring clarity to this issue by simply accepting or denying
this memorial, thus affirming or rescinding the 1996 statement about homosexuality as the positionof the Cumberland Presbyterian Church.
THEREFORE, be it resolved that: Consistent with the 1996 General Assembly statement on homosexuality,
the position of the Cumberland Presbyterian Church is that homosexuality as a practice is notin keeping with Christian lifestyle and that the ordination of church leaders who are practicing
homosexuals is not compatible with the Cumberland Presbyterian Church’s theology and moral
values.
I certify that this is a true copy of a memorial adopted by Grace Presbytery on March 18,2022.
Signed Jessie Dunnaway, Stated Clerk, Grace Presbytery

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

ALBUQUERQUE, NEW MEXICO
June 19 - 24, 2022

At Albuquerque, New Mexico and within the facilities of the Embassy Suites Hotel, there thenineteenth day of June in the year of our Lord, Two Thousand Twenty-two, at the appointed hour of two
o’clock in the afternoon, Minister and Elder Commissioners from the various presbyteries, youth advisorydelegates and visitors assembled.
Prior to the start of General Assembly, the Heights Cumberland Presbyterian Church, Albuquerque,
New Mexico hosted an outdoor concert and fellowship time on the church grounds on Sunday evening, June
19.  The concert featured the talents of Lara Manzanares who performed delightful music, both traditionaland New Mexican songs and stories.

FIRST DAY – MONDAY – JUNE 20, 2022
The day began with orientation for Commissioners and YAD’s at 9:30 a.m. with prayer offeredby Moderator Duawn Mearns.  Stated Clerk Michael Sharpe led the orientation.  Following his remarks
Reverend Sharpe invited Reverend Marsahiro Matsumoto, Japan Presbytery, to recognize the late Reverend
Michinobu Ikushima, former pastor at Koza Church, who died on June 14, 2022.  Reverend Matsumoto thenlead the Commissioners in prayer for Reverend Ikushima’s family.  Once the orientation was concluded, theYADs were dismissed to meet with Reverend Chris Fleming, Adult Ministry, Discipleship Ministry Team.
The Chairs and Co-Chairs of the General Assembly Committees met with Engrossing Clerk Reverend Lisa
A. Scott for further orientation.

THE ASSEMBLY IS CONSTITUTEDThe Moderator, the Reverend Duawn Mearns, called the assembly to order at 2:08 p.m.  He madepreliminary announcements to the General Assembly, offering words of appreciation and welcome to thosepresent.
WELCOME, PASTOR HOSTS, LOCAL OFFICIALS
The Moderator asked Justin Richter, Moderator, Presbytery of del Cristo to speak.   He brought
greetings from the Presbytery, highlighting its uniqueness due to the geographical breath of the presbytery
and it cultural diversity.  Pastor Hosts Reverend Lyle Reece and Reverend Harry Chapman, Presbytery del
Cristo, came forward to bring greetings to the Assembly.  Pastor Host Reece brought opening greetings
and then asked Pastor Host Chapman who introduced, Mayor Gregg Hull of Rio Rancho, New Mexico,
where Westside Cumberland Presbyterian meets.  Mayor Hall brought greetings on behalf of the city tothose assembled and well wishes for the General Assembly to accomplish its work.  Host Pastor Reece

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also brought general information related to safety, the worship service, protecting valuables in vehicles andsigning up for transportation to the airport at the conclusion of business.  Pastor Host Reece introduced
Council Member Trudy Jones, Albuquerque City Council Member, District 8.   She also brought warm
regards to the Commissioners and those in attendance.
CONSTITUTING PRAYER
The Reverend Jeff Gehle, Red River Presbytery prayed the constituting prayer.
Moderator Mearns asked that the Commissioners and Youth Advisory Delegates be seated in thefirst four rows of seats with guests taking the seats behind them.
PARLIAMENTARIAN APPOINTED
He appointed the parliamentarian, Reverend Geoff Knight of the Judiciary Committee.
THE ADOPTION OF THE AGENDA
The motion was made to adopt the agenda.  A point of order was raised concerning the timing as
to when the newly elected Moderator would assume his or her office and duties.  Reverend Mike Sharpe,
the Stated Clerk, explained that in response to the One Hundred Ninetieth General Assembly’s request tofind ways to aid in the transition between the Moderators, this year’s newly elected Moderator will assume
the duties of Moderator at the conclusion of business and preside through the business sessions next year.
The General Assembly Bylaws, Article 7-Moderator and Vice-Moderator, paragraph 7.01 Nomination andElection require the election of the Moderator on the first day, however, it does not specify that duties
are assumed immediately upon election. The Stated Clerk will seek input from the Moderators andCommissioners at the close of this week’s meeting to gauge the usefulness of this new process.
The Youth Advisory Delegates were asked by the Moderator if they wanted to adopt the agenda.
The body voted to adopt the agenda.  However, there was a point of order made regarding the timing ofwhen the newly elected Moderator’s term would begin.  Moderator Mearns overruled the point of order.
The Moderator’s ruling was challenged by a commissioner.  The Moderator then called for the division of
the house by standing vote.  Those upholding the ruling sixty (60) in favor and twenty-six (26) opposed.
The Moderator stated that ruling stands.  The agenda was adopted.
REPORT OF THE CREDENTIALS COMMITTEEThe Elder George Ladd, Columbia Presbytery, presented the Report of the Credentials Committee.
There were forty-eight (48) ministers, forty-four (44) elders, making a total of ninety-two (92) commissioners
present at 2:00 p.m.  There were seventeen (17) Youth Advisory Delegates present.  The Moderator asked
the Youth Advisory Delegates whether they wanted to receive and concur in the report.  They were in favorof receiving the report.  On motion the report was concurred in, marked appendix “A” and filed.
ELECTION OF THE MODERATOR
Moderator Reverend Duawn Mearns opened the floor to nominations. declared the floor open for
nominations for the office of Moderator of the one hundred ninety-first General Assembly.  The following
nomination of Reverend Mike Wilkinson, previously endorsed by his presbytery, was presented.   ElderPeter Carter, Presbytery of East Tennessee, nominated the Reverend Mike Wilkinson, from the Presbyteryof East Tennessee Presbytery. Youth Advisory Delegates voted in favor of placing the name of the Reverend
Wilkinson into nomination. The body voted to place his name into nomination.
Because Reverend Lynn Thomas, Director of Global Missions was not a member of the General
Assembly consent was granted by the body for him to make the nominating speech in favor of Reverend
Wilkinson’s nomination.
The Moderator invited Reverend Mike Wilkinson to come forward to make remarks.  He expressedthanks for comments shared by Reverend Lynn Thomas.  He expressed thanks for the opportunity to serve
the Church, counting it an honor.
Moderator Mearns entertained a motion to elect Reverend Wilkinson by acclamation.  Motion wasmade and seconded.  Reverend Mearns asked the Youth Advisory Delegates their opinion and they were in

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favor of the motion.  The General Assembly voted to elect Reverend Mike Wilkinson as Moderator of the
one hundred ninety-first General Assembly.
Moderator Mearns opened the floor for nominations for Vice-Moderator of the one hundred ninetyfirst General Assembly.   Elder Don Chmura (Arkansas Presbytery) nominated Reverend Steve Mosley(Arkansas Presbytery) for Vice-Moderator and Reverend Virginia Espinoza (Choctaw Presbytery) nominatedReverend Joe Butler, Murfreesboro Presbytery.   The Moderator asked the Youth Advisory Delegates if
nominations should be closed.  They were in favor of that action.  The body voted to close nominations andproceed with the election by written ballot.
While the ballots were being counted, the Moderator invited Reverend Sheila O’Mara, Board
Representative for the Commission on Presbyterian Federal Chaplaincies to make a special presentation
to the Reverend Chaplain Lyman Smith, (US Navy, Retired), who is retiring after five years of service as
Executive Director, of the Presbyterian Federal Chaplaincies.  Reverend O’Mara presented Chaplain Smithwith a recognition of service plaque.  He then spoke about the important roles Cumberland Presbyterian
Chaplains serve in federal agencies, that is, military, prisons and Veterans healthcare.   He thanked theGeneral Assembly for its support of chaplains and stated his hope that presbyteries and churches willencourage ministerial candidates to pursue chaplaincy as a venue for Christian witness and service.
At this point in the program, Moderator Mearns invited Edith Old, Director of Ministry Council to
introduce a new member of the Ministry Council staff.  She introduced Reverend Rebecca Zahrte, Directorof Women’s Ministry.  The General Assembly offered warm applause.
ELECTION OF THE VICE MODERATORThe Credentials Committee collected the ballots and counted them.  The Moderator asked for the
results. Elder Lana Moore, Co-Chair, Credentials Committee, Missouri Presbytery, reported the results ofthe Election of the Vice-Moderator fifty-four (54) votes were cast for Reverend Joe Butler and twenty-eight(28) votes were cast for Reverend Steve Mosley.  Moderator Mearns declared the Reverend Joe Butler,
Vice-Moderator of the one hundred ninety-first General Assembly of the Cumberland Presbyterian Church.
Moderator Mearns stated that the newly elected Moderator and Vice-Moderator would be installed during
the evening worship service.
COMMUNICATIONSThe Stated Clerk announced there are no communications.  The Moderator made mention of two
items: first acknowledging the gracious and generous gift of audio/visual/production equipment provided
to the General Assembly by an anonymous donor.   He also commented that during the Commissioner
orientation special honor was paid to the late Reverend Michinobu Ikushima who passed away and that his
family should be remembered in prayer.
CORRECTIONS TO PRELIMINARY MINUTES
Updated preliminary minutes were provided to the Commissioners prior to the start of business.  It
was noted that there are no additional updates.
INTRODUCTION OF BOARD/AGENCY REPRESENTATIVESThe Stated Clerk announced that committees would be visited by board/agency representatives.  As
he announced the name of the committees, he asked the representatives to stand.
Bethel University
Commission on Federal ChaplainsChildren’s Home
Historical Foundation
Judiciary
Memphis Theological Seminary
Ministry Council
Our United Outreach
Stewardship/Elected Officers
Theology and Social Concerns

Walter Butler/Linda Ingram
Sheila O’Mara/Lyman Smith
Courtney Banatoski
Susan Gore/Lisa Oliver
Geoff Knight/Duawn Mearns/Mike Sharpe
Jody Hill/Kip Rush
Edith Old/Derek Jacks
Cliff Hudson/Mikel Davis
Robert Heflin/Debbie Shanks
John Talbot/Mike Sharpe

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COMMITTEE APPOINTMENTS AND REFERRALS TO COMMITTEES
Elder Jeff Parker from Covenant Presbytery presented a resolution, “Regarding Marriage in the
Confession of Faith.”  It was referred to the Committee on Theology and Social Concerns.
Reverend Chris Todd, West Tennessee Presbytery, presented a resolution, “Resolution Formally
Requesting Congress and President of the United States to Act on Reasonable Firearm Legislation.”  It wasreferred to the Committee on Theology and Social Concerns.
ADJOURNMENT
At 3:50 p.m. recess was declared by Moderator Mearns until Thursday Morning at 9:30 a.m.
Committees met briefly following the adjournment to organize.
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 the foyer near
Sandia IV-V.  Those in attendance were the newly elected Moderator, Reverend Mike Wilkinson and hiswife Joanna Wilkinson; the newly elected Vice-Moderator, the Reverend Joe Butler; Mrs. Judy MillerMcGee, the past President of the Cumberland Presbyterian Women’s Ministry; and Mrs. Veronica Ent,
newly-elected President of the Cumberland Presbyterian Women’s Ministry.  In addition, Mrs. Judy MillerMcGee’s family was also present: her sister Melissa Ferrell, niece Julie Pugh, and great-nieces Alyssa Pughand Sarah Pugh.
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 House Hotel for a
Worship/Communion Service under the direction of General Assembly Worship Director Reverend Mary
Anna Townsend, Missouri Presbytery, who served as Worship Leader.  The Music Director was Mr. Victor
Garcia, Presbytery of Del Cristo. The accompanist was Mrs. Jennifer Stull, Presbytery of del Cristo.
Following the prelude, “Revive Us Again,” Reverend Townsend read the Scripture, Psalm 85:1-9.
Reverend Rebecca Zahrte, Director of Women’s Ministry offered the Call to Worship.  The Opening
Hymn was “O Breath of Life.  Hymns for congregational singing also included “Revive Us Again,” and“For the Bread Which You Have Broken.”
The Host Presbytery Choir brought special music, “A Heavenly Celebration,” by Mark Hayes.
Members of the Host Presbytery Choir included: Atulya Alexander, Swapna Alexander, Sharon Davis,
Mike DeWitte, Judy Fosnes, Rita Garcia, Cheryl Goehring, Rick Heckes, Beverly Hill, Daton Hill, Johanna
Jimenez, Tammy Johnson, Christopher Keihl, Matt Keihl, Nancy Kesatie, Char McCahon, Emma Mitchell,
Ida Mitchell, Peggy Murtagh, Dora Coville Olson, Hee Ja Park, Amy Reece, Gary Rensner, Lori Robb,
Marty Robideau, Nancy Stewart, Nick Stull, Carol Tulenko, Doug Whitaker, and Patty Whitaker.
Reverend Duawn Mearns and Mrs. Judy Miller-McGee, CPWM President, read the Memorial Rollof the Ministers and Elders who have died during 2021 and early 2022.
Reverend Mary Anna Townsend led the “Apostle’s Creed” as the Affirmation of Faith.   Afterreading the Scripture, Revelation 2:1-4. Reverend Duawn Mearns brought the sermon, “First Love.”
Reverend Mearns officiated the installation of Moderator Mike Wilkinson and Vice-Moderator Joe
Butler, first outlining the duties and responsibilities of the Moderator and then asking them if they would
carry out those duties to the glory of God, while relying on the grace of God to carry out those duties. Eachanswered in the affirmative. Moderator Mearns then asked the General Assembly Commissioners if theywould accept Reverend Mike Wilkinson as Moderator and Reverend Joe Butler as Vice-Moderator.  Thosepresent in the congregation answered with an affirmative, “We do.”The Sacrament of Holy Communion was served by Co-Celebrants Reverend Mary Anna Townsend
and Reverend Duawn Mearns.  Presbytery of del Cristo Elders (Rick Blose, Pat McMurray, Craig Hoover
and Bill Kesatie) provided the Communion elements to the worshippers.  Ushers for the evening service
were Don Davis and Chip Olson, also of Presbytery of del Cristo.
Moderator-Elect, the Reverend Mike Wilkinson gave the benediction

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SECOND DAY – TUESDAY – JUNE 21, 2022
The General Assembly began its day with devotions in respective committees.  Forty-eight (48)ministers, forty-three (43) elders and seven (7) Youth Advisory Delegates were in attendance in committees.
THE AFTERNOON PROGRAM
Our United Outreach (OUO) hosted a Lunch and Learn in La Ventana Room.  The Reverend Jeff
McMichael, Regional Representative for OUO served as master of ceremonies.  In his opening comments
he announced the purpose of the luncheon: to educate, promote, persuade and to recruit ambassadors for
OUO as the OUO Committee works to broaden participation.  Literature and sign-up sheets were provided
at each table to that purpose.
He then invited the Reverend Cliff Hudson, Development Director of Our United Outreach, todiscuss how the mission and work of the Cumberland Presbyterian (CP) Church is supported throughcontributions to OUO.  He commended denominational agencies and entities for prudent use of limited
resources.   During the question-and-answer session, Reverend Hudson stated that about a third of CP
churches support OUO as a tithe, about a third provide some level of support while the remainder ofchurches provide no support.  He did mention that individuals, churches, and presbyteries do and can makedonations to OUO. He emphasized that “if we increase participation we can do better.”
Finally, Reverend Hudson asked Elder Mikel Davis, Chairperson of the OUO Committee, to speak
on how current economic pressures are impacting, families, local congregations and ultimately programs/
ministries supported by OUO.   Elder Davis emphasized that each individual Cumberland Presbyterianneeds to be invested in Our church.  He closed with the encouraging statement: “You can’t out give God.”  
The OUO Committee welcomes ideas on how to improve participation and growth in OUO specificendowments.
THE EVENING PROGRAM
At 8:30 p.m., commissioners and visitors participated in a Joint Reception honoring Women in
Ministry in La Ventana and via Zoom meeting.  Memphis Theological Seminary/the Program of Alternate
Studies and Ministry Council’s Missions Ministry Team hosted the reception.   The Reverend Rebecca
Zahrte, Director of Ministry with Women opened the event with words of welcome and appreciation for
women in ministry and those who support them.  She then invited the Reverend Dr. Jody Hill, President ofMemphis Theological Seminary to the podium.  He too brought words of greeting and acknowledged theways women in ministry have contributed to the Cumberland Presbyterian Church.  During this reception,Reverend Zahrte announced the recipients of the first-ever Clergy Woman of the Year Award.   Theinternational recipient is the Reverend Nobuko Seki (Japan Presbytery) and USA recipient the Reverend
Lisa Cook (Nashville Presbytery).   Both ministers were awarded with plaques and distinctive stoles.  
Reverend Seki sent her appreciation and words of encouragement via video while Reverend Cook shared
her words of thanks in person.  Attendees enjoyed fellowship, refreshments, and door prizes.

THIRD DAY – WEDNESDAY – JUNE 22, 2022
The General Assembly began its day with devotions in respective committees.   Forty-eight(48) ministers, forty-four (44) elders and eighteen (18) Youth Advisory Delegates were in attendance incommittees.
THE EVENING PROGRAM
The Joint Banquet and Program, sponsored by Cumberland Youth and Family Services, Bethel
University and Memphis Theological Seminary, was held in Sandia IV-V ballroom, Embassy Suites Hotel.
The welcome and blessing were offered by Reverend Sheila O’Mara, who also served as moderator of apanel with Ms. Courtney Banatoski, Cumberland Youth and Family Services, President and Chief Executive
Officer; Dr. Walter Butler, Bethel University President; and Reverend Dr. Jody Hill, Memphis TheologicalSeminary President.  An opening video, “Celebrating Our Revival 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 answered questions about current programs and future initiatives.

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Dr. Butler mentioned that Bethel University’s new chapel will open in fourteen months.  Ms. Banatoski
announced a new program on supervised independent living for those residents who have aged out of fostercare.  Reverend Hill spoke at length about the Cumberland Presbyterian House of Studies before asking
Reverend Dr. Michael Qualls, Director of the Program of Alternate Studies (PAS), to speak briefly about
the origins of PAS and the role played by Reverend Norland Scrudder (Red River Presbytery) who served
as the second director of the Program of Alternate Studies from 1990-1994.  Following those comments,
Dr. Qualls invited Reverend Scrudder to the podium and presented him with a special plaque of recognition
for his service to congregations, presbyteries, and the denomination.

FOURTH DAY – THURSDAY – JUNE 23, 2022
The General Assembly and visitors began the day with a devotional service led by Reverend Mary
Anna Townsend, Worship Director, with piano accompanist, Reverend Mike Sharpe.  Reverend Townsend
read the scripture, Isaiah 40:28-41.  Three youth advisory delegates took part in the morning devotional:  
Lexie Mullins (Nashville Presbytery) offered prayer; Ava Jacks (Grace Presbytery) brought the devotional“Find God’s Grace in Everything”; and Caleb Gray (Murfreesboro Presbytery) offered prayer.   Hymns
included “Revive Us Again” and “O Breath of Life, Come Sweeping Through Us.”   Mr. Victor Garcia(Heights Cumberland Presbyterian Church, Presbytery del Cristo) played a musical interlude of hymns
before the commissioning service.
CALL TO ORDER
The Moderator, Reverend Duawn Mearns, called the assembly to order at 9:30 a.m. There were
forty-seven (47) ministers, forty (40) elders for a total of eighty-seven (87) commissioners, and thirteen (13)youth advisory delegates present as of 9:30 a.m.
OPENING PRAYER
Reverend Kevin Jenkins, (North Central) Presbytery gave the prayer.
COMMISSIONING OF MISSIONARIES
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 missionaries
Participating in the commissioning service are the following: Reverend Dr. Lynn Thomas, Global Missions;
Reverend Dr. Milton Ortiz, Missions Ministry Team Leader; Reverend Duawn Mearns, GA Moderator;
Reverend Mike Wilkinson, GA Moderator-Elect; Reverend Mike Sharpe, Stated Clerk; and Reverend
Socorro Delgado Pejendino, Missionary to Guatemala.   The new missionaries being commissioned are
Reverend John Jairo Correa and Reverend Esperanza Diaz Correa to Guatemala.  They were prayed for andreceived a charge for service.
In addition to the commissioning service three individuals were recognized as Recipients of theLegacy of  Ministry: Reverend John Jairo Correa, Reverend Esperanza Diaz Correa and Reverend Socorro
Delgado Pejendino.  Each was given a Legacy Ministry Cross.  
A brief video on the Stott-Wallace Missionary Offering was also presented to remind Commissioners
that this offering is the primary method of funding the missionary work in the Cumberland Presbyterian
Church.
MODERATOR ANNOUNCEMENT
Moderator Duawn Mearns took a time of personal privilege to speak to the General Assembly
before announcing that he would be resigning as Moderator, effective immediately rather than at the closeof the business session.  He expressed thanks to those who lovingly offered words of insight and hope thatthose with dissenting views would express their thoughts with charity.

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PASSING OF THE GAVEL
Moderator Duawn Mearns asked Moderator-Elect, Reverend Mike Wilkinson to come to the
podium.  Retiring Moderator Mearns placed the Moderator’s cross on Moderator Wilkinson and presented
him with the gavel.  He shared words of personal privilege, and asked the General Assembly to repeat withhim, “For the glory of God, the Cumberland Presbyterian Church exists, may we keep that in mind as wego through business this day.”
PRESENTATION BY THE STATED CLERK TO OUTGOING MODERATORThe Stated Clerk invited the Retiring Moderator to the podium and presented the Reverend
Duawn Mearns with a replica of the Moderator’s cross and a gavel representing the one used in the one
hundred ninetieth General Assembly.  Reverend Mearns thanked the assembly for allowing him to serve as
Moderator.
ANNOUNCEMENTS AND INSTRUCTIONS FROM THE STATED CLERKThe Stated Clerk announced procedures for presenting reports.  Youth were to cast an unbinding
vote before the minister and elder commissioners assembled. The Commissioners/Youth Advisory
Delegates were told that should they wish to address General Assembly to approach the microphone,introduce themselves by name and the presbytery 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.  They were instructed to use the indicator cards to ensure
votes are counted.
HEARING OF GA COMMITTEE REPORTS
THE REPORT OF THE COMMITTEE ON STEWARDSHIP/OUR UNITED OUTREACH
The Report of the Stewardship, Elected Officers and Our United Outreach was presented by
Reverend Joe Butler, Murfreesboro Presbytery and Reverend Abby Prevost, Hope Presbytery.  The Youth
Advisory Delegates who read the report were Bella Allen, Nashville Presbytery; Catherine Mays, Arkansas
Presbytery; Samuel Wooten, Cumberland Presbytery.  A motion was made by Reverend Butler that thereport be concurred in, and the recommendations adopted.  The motion was seconded.  The youth werepolled, and they were in favor of this report.  By vote of the Commissioners, the Report of the Stewardship/Our United Outreach was concurred in, and its recommendations adopted.  The report was marked “B” andfiled.
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 86-88) into
nomination and to adopt its Recommendation 1.  Motion seconded.  The moderator opened the floor for
further nominations.  There being no further nominations, the nominations were closed.  The youth werepolled, and they were in favor of this report.  By vote of the Commissioners, the Nominating Committee
Report was concurred in, its recommendation (the required two-thirds majority was met with no nays on thevote) adopted, and those nominated were elected to the named positions. The report was marked “C” andfiled.
VICE-MODERATOR TAKES PODIUM
Moderator Wilkinson asked Vice-Moderator Joe Butler to come to the podium to moderate the Report of
the Chaplains/Historical Foundation.

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THE REPORT OF THE COMMITTEE ON CHAPLAINS/HISTORICAL FOUNDATIONThe Report of the Chaplains/Historical Foundation Committee was presented by Reverend Rhonda
McGowan, Tennessee-Georgia Presbytery; and Reverend Jeff Biggs, North Central Presbytery.  The Youth
Advisory Delegates who read the report were Caleb Gray, Murfreesboro Presbytery; and Austyn Warren,
Arkansas Presbytery.  A motion was made by Reverend Rhonda McGowan that the report be concurred inand the recommendations adopted.  The motion was seconded.  The youth were polled, and they were infavor of this report. By vote of the Commissioners, the Report of the Chaplains/Historical Foundation was
concurred in, and its recommendations adopted.  The report was marked “D” and filed.
MODERATOR TAKES PODIUM
Vice-Moderator Butler returned the podium to the Moderator, Reverend Mike Wilkinson.
THE REPORT OF THE COMMITTEE ON JUDICIARY/ELECTED OFFICERS
The Report of the Committee on Judiciary/Elected Officers was presented by Elder Molly Williams,
West Tennessee Presbytery; and Reverend Dr. Steve Mosley, Arkansas Presbytery.   The Report of the
Judiciary Committee was read by Youth Advisory Delegates Lannie Clark, North Central Presbytery,
Anabella Eyer, Trinity Presbytery and Gage Stegall, Red River Presbytery.  A motion was made by Elder
Williams that the report with corrections: Under the D. Report of Stated Clerk, Recommendation 2, Church
Calendar, editorial changes: July 6 Children’s Fest, McKenzie, Tennessee, corrected to July 16 and Oct 11
Day in the Park corrected to October 4.
The youth were polled, and they were in favor of this report.  A motion was made to divide thequestion.   Motion seconded.  Youth were polled on dividing the question and they were in favor.   Themotion to divide was adopted by the Commissioners.
Motion to adopt recommendations 1-4.  The youth were polled, and they were in favor of adopting
recommendations 1-4.  Commissioners voted to adopt the recommendations.
Motion to adopt recommendation 5. The youth were polled, and they were in favor of therecommendation.  The Moderator determined that the required two-thirds majority vote was met by voice
vote.  Commissioners voted to adopt the recommendation.  By vote of the Commissioners, the Report of
the Committee Judiciary/Elected Officers was concurred in and its recommendations adopted.  The report
was marked “E” and filed.
REPORT 1 OF COMMITTEE ON CHILDREN’S HOME/AND HIGHER EDUCATIONThe report of the Children’s Home/Higher Education was presented by Reverend Jennifer Newell,Tennessee-Georgia Presbytery; and Reverend Jeff Gehle, Red River Presbytery.   The Youth Advisory
Delegates who read the report were Baylee Biggs, North Central Presbytery; Abraham Dumes, Covenant
Presbytery; and Ian McClung, West Tennessee Presbytery.  A motion was made by Reverend Newell thatthe report with editorial changes Under Persons of Counsel: Dr. Joe Haymes to Dr. Joe Hames, Mr. Brian
Matin to Martin, Mr. David Lancaster to Reverend Dr. David Lancaster and under Recommendation 2 tocapitalize Jesus Christ, be concurred in, and the recommendations adopted.
The motion was seconded.  The youth were polled, and they were in favor of this report.  By voteof the Commissioners, the Report 1 of the Children’s Home/Higher Education Committee was concurredin and the recommendations adopted.  The report was marked “F” and filed.
REPORT 2 OF COMMITTEE ON CHILDREN’S HOME/HIGHER EDUCATIONThe report of the Children’s Home/Higher Education was presented by Reverend Jennifer Newell,Tennessee-Georgia Presbytery; and Reverend Jeff Gehle, Red River Presbytery. The Youth Advisory
Delegates who read the report were Baylee Biggs, North Central Presbytery, Abraham Dumes, Covenant
Presbytery and Ian McClung, West Tennessee.  A motion was made by Reverend Newell that the report beconcurred in and the recommendations adopted.  The motion was seconded.  The youth were polled, andthey were in favor of this report.  By vote of the Commissioners, Report 2 of the Children’s Home/Higher
Education Committee was concurred in and the recommendation adopted.  The report was marked “G” andfiled.

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RECESS
The Moderator declared a 10-minute recess at 10:55 a.m.
BUSINESS RESUMED
The Moderator called the meeting back to order at 11:08 a.m.
THE REPORT OF THE COMMITTEE ON MINISTRY COUNCIL
The Report of the Committee on Ministry Council was presented by Reverend James Lively, East
Tennessee Presbytery and Reverend Laura Todd, West Tennessee Presbytery.  The report was read by Youth
Advisory Delegate Lexie Mullis, Nashville Presbytery and Joelle Porter, Columbia Presbytery.  Reverend
Lively made the motion that the report be concurred in, and the recommendations be adopted.  Motion
seconded.  The youth were polled, and they were in favor of this report.  By vote of the Commissioners, theReport of the Committee on Ministry Council was concurred in, and the recommendations adopted.  Thereport was marked “H” and filed.
After the report’s adoption the Moderator made note that the Cumberland Presbyterian Church has
mission work in twenty (20) countries.  He asked the body to express thanks to God for that fact.  Thoseassembled joined him in applause.  With the adoption of Recommendation 1, Reverend Lively asked theModerator if the General Assembly might now pray for immigrants.  He welcomed the prayer.  Elder Hue
Bell (Grace Presbytery) offered the prayer.
RECESS
The Moderator declared recess for lunch at 11:24 a.m.
WOMEN’S CONVENTION LUNCHEONThe Cumberland Presbyterian Women’s Convention Luncheon was held in La Ventana, Embassy
Suites Hotel.  Reverend Rebecca Zahrte, Director of Ministry with Women, welcomed the guests to theluncheon.  Ms. Cathy Littlefield (Arkansas Presbytery) brought the blessing of the meal.  The Loose Change
Offering for the Stott-Wallace Missionary Offering was received.  Mrs. Autumn White was awarded theBethel University Scholarship.  New scholarships were also awarded: Andreas Correa received the Bethel
University International Scholarship and Jana Cowgill received the Memphis Theological Seminary
Scholarship.  Ms. White sent her thanks via video.  Mr. Correa’s parents were present and shared their
thanks in person.
There was a special missionary presentation by Reverend Socorro Delgado Pejendino, Missionary
to Guatemala.  The presentation included a video about her call and obedience to God.  She then took the
podium to speak of God’s support and the importance of the Gospel of Jesus Christ in changing lives.  Shequoted from Isaiah 40:29-30 and Matthew 28:18-20.  The Reverend Dr. Lynn Thomas, Global Missions,provided translation for Reverend Pejendino and then introduced a short video on how to support the workof missionaries through the Stott-Wallace Missionary Offering.  Ms. Veronica Ent, 2022-2023 President,
gave the benediction.   Following the benediction participants were invited to the hotel atrium to sing,“Revive Us, Again.”GA BUSINESS MEETING RESUMES
Moderator Wilkinson called the meeting back to order at 2:01 p.m.
STATED CLERK ANNOUNCEMENTS
The Stated Clerk encouraged participants to continue wearing masks when gathered during General
Assembly business.  Reverend Dr. Jody Hill announced that Memphis Theological Seminary has gifts for
those present.  He provided direction on how to get those gifts.

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GREETINGS FROM THE WOMEN’S CONVENTION PRESIDENT
Mrs. Judy Miller-McGee, Past President Cumberland Presbyterian Women’s Ministry Convention
brought greetings from the Convention.  The Convention voted to support two new mission projects: Food
Rescue Van for Beth-El Mission Food Pantry and Project Vida, El Paso, for after school enrichment andyouth development.
GRANTING OF EXCUSES
The following Commissioners requested excuses: Chris Honeycutt (Robert Donnell Presbytery) and
Elder Jimmy Moore (Hope Presbytery) issues transportation; afternoon Reverend Joe Butler (Murfreesboro
Presbytery).  Motion made to grant the excuses; seconded.  Commissioners voted to grant the excuses.
THE REPORT OF THE COMMITTEE ON THEOLOGY AND SOCIAL CONCERNSThe Report of the Committee on Theology and Social Concerns was presented by Reverend Duawn
Mearns, Red River Presbytery and Reverend Kimberly Moore, Nashville Presbytery.  The report was readby Youth Advisory Delegates Camila Arias, Trinity Presbytery, Lily Barnes, Robert Donnell and Nathaniel
Wessel, Murfreesboro Presbytery.
A motion was made by Reverend Duawn Mearns that the report be concurred in and its
recommendations adopted. He asked the Moderator if a prayer might be said, before the vote.   TheModerator agreed and Reverend Mary Kathryn Kirkpatrick (Trinity Presbytery) gave the prayer.  The youth
were polled, and they were in favor of voting for the report.
A motion to divide the question was made.  Youth were polled and were in favor of dividing
the question.   Motion seconded.   Original motion was that recommendations be grouped with 1, 2 and4 together and recommendation 3 was to be dealt with separately.   Motion was made to reconsider thedivision of the question.  Youth were polled.  Motion was seconded.  The house was divided with 54 voting
in favor of the motion; 25 opposed to re-dividing the question.  Based on the vote, Moderator Wilkinson
announced the question would be redivided.
Motion to divide the question with Recommendation 2 first, with Recommendations 1 and 4 together,and Recommendation 3.  Youth were polled and were in favor of dividing the question.  Commissioners
voted to approve the division.
Recommendation 2: Youth were polled and were heard by the General Assembly.  The house wasdivided with 34 voting in favor of the recommendation and 49 voting in opposition.  Commissioners voted
to deny the recommendation that would deny the Memorial from Grace Presbytery Regarding the 1996
General Assembly Statement on Homosexuality as Incompatible with the Christian Lifestyle.
RECESS
The Moderator declared recess at 3:45 p.m.
BUSINESS RESUMED
The Moderator called General Assembly back to order at 4:04 p.m.
Recommendations 1 and 4: The Youth were polled and were in favor of denying the Arkansas
Memorial and Resolution from Elder Commissioner Jeff Parker.  The house was divided with 34 voting infavor of the recommendation, 47 voting in opposition and 2 abstaining.  Commissioners voted to deny therecommendation that would deny the Memorial and the Resolution.
Recommendation 3 motion.  The Youth were polled and were heard by the General Assembly.  Thehouse was divided with 46 voting in favor of the recommendation, 33 voting in opposition and 4 abstaining.
Commissioners voted to adopt the recommendation and will refer the resolution to the Permanent Unified
Committee on Theology and Social Concerns.
By vote of the Commissioners, the Report of the Committee on Theology and Social Concerns was
concurred in,  Recommendation 3 was adopted.  Recommendations 1, 2 and 4 were denied.  The report wasmarked “I” and filed.

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RECESS
The Moderator announced a recess at 5:22 p.m.
BUSINESS RESUMED
The Moderator called the General Assembly back in at 5:30 p.m.
MOTIONS FROM THE FLOOR
A Commissioner made a motion to adopt the Memorial from Grace Presbytery Regarding the 1996
General Assembly Statement on Homosexuality as Incompatible with the Christian Lifestyle.  The motion
was seconded.  Youth Advisory Delegates were heard by General Assembly.  The house was divided with50 voting in favor and with 31 voting no.  Minister Commissioner Reverend Dr. Christopher Todd asked
that his vote be recorded as “no.”  The motion was adopted.
A Commissioner made a motion to send the Memorial from Arkansas Presbytery Regarding
Marriage and Resolution from Minister Commissioner Jeff Parker to the 191st Meeting of the General
Assembly to the Joint Committee on Amendments.  The motion was seconded.  Youth Advisory Delegate
were heard by General Assembly.  The house was divided with 49 voting in favor with 33 voting no and2 abstaining.  Minister Commissioner Reverend Dr. Christopher Todd asked that his vote be recorded as“no.”  The motion was adopted.
PRAYER
By consent a prayer was made for the Ukrainian people.   Reverend Dr. Roger Reid (Columbia
Presbytery) said the prayer.
RESOLUTION OF THANKS
A Resolution of Thanks was presented by the Reverend David Sprenkle (West Tennessee
Presbytery).  Motion was made to adopt the Resolution of Thanks and seconded.  The motion was adopted.
We, the 191st 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 191st General Assembly, meeting in Albuquerque, New Mexico, give thanks to
the Presbytery del Cristo for their hard work and warm hospitality in hosting this assembly.  To pastor hosts,
the Reverends Lyle Reese and Harry Chapman and to the Heights and Westside Cumberland Presbyterianchurches who helped organize and plan this assembly, even supplying shuttle service to the airport for
many in this assembly, we give our heartfelt gratitude and appreciation!  We thank Rio Rancho mayor,
Gregory Hall, and Albuquerque councilwoman, Trudy Jones, for graciously welcoming us to their cities.
We also thank the Embassy Suites Hotel and all their supporting staff who made our stay comfortable andproductive.  May the Lord bless them as they have blessed us.
The 191st General Assembly was truly inspired by the Communion worship service on Monday andthe closing devotion on Thursday which focused our attention on our need for revival.  Therefore, we wish
to express our gratitude to the Worship Director, Reverend Mary Anna Townsend, Missouri Presbytery,
and to the Music Director, Victor Garcia, Presbytery del Cristo, for their planning and leadership of theworship service and for the wonderful offering in song by the combined choirs of Heights and Westside CP
churches.  And, how blessed we were to be serenaded by members of this choir on Tuesday!  Thank you forencouraging us by your musical witness and talent.
This body wishes to thank retiring Moderator, Reverend Duawn Mearns, for his leadership andguidance provided during deliberations  of the 190th and 191st General assemblies and for his challenging
message calling us to return to our first love.  Also, to the retiring Vice Moderator, Reverend Alan Meinzer,
thank you for your uplifting leadership and service throughout this past year.  To Moderator-elect, Reverend
Mike Wilkinson and Vice Moderator-elect, Reverend Joe Butler thank you for your willingness to serve
these next 12 months and to moderate the 192nd General Assembly.  We look forward to your able leadershipand our prayers go with you both as you represent our Denomination throughout this coming year.

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As always, we are greatly indebted to the staff of the General Assembly Office:  Reverend Michael
Sharpe, Stated Clerk; Mrs. Elizabeth Vaughn, Assistant to the Stated Clerk; and 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 commissioner and for each youth advisorydelegate thank you.  Thank you for your thoughtful and often passionate participation in the work of this191st General Assembly.
Revive us again, O Lord, that your people may rejoice in you. With thankful hearts we boldly ask
that you lead us and empower us by your Spirit so that we may be a beacon to the world of your steadfast
love and salvation. Amen!
THE READING OF THE MINUTESThe printed minutes for Monday, Tuesday and Wednesday through noon were distributed with theCommittee reports.  An editorial correction was identified: period at the end of the last sentence on page 25.
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.  TheCommissioners voted in favor of approving the minutes.
CLOSING WORSHIP
Immediately following business at 6:39pm on Thursday evening, the General Assembly andvisitors gathered for the Closing Worship of the 191st Meeting of the General Assembly.  Worship Director,
Reverend Mary Anna Townsend, led the service with call to worship Psalm 85:1-6.  Reverend Mike Sharpe
played the hymns: “Revive Us Again” and “O Breath of Life, Come Sweeping Through Us.”  Reverend
Townsend’s devotional was entitled, “Revive Us, Again” with key scripture, Hosea 6:1-6.
MOTION TO ADJOURN
The Moderator adjourned at 7:01 p.m.
2023 MEETING OF THE GENERAL ASSEMBLY
The next meeting will be June 18-23, 2023, in Denton, Texas,

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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

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REPORT OF THE COMMITTEE ON
STEWARDSHIP/OUR UNITED OUTREACH(Appendix B)
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 2022 Line Item Budgets Submitted byGeneral Assembly Boards/Entities.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Robert Heflin, Executive Secretary, Reverend Alan
Butler, Coordinator of Benefits, and Board Representative, Mrs. Debbie Shanks (Board of Stewardship);Reverend Cliff Hudson,   Development Director and representative Mikel Davis (Our United OutreachCommittee).  We wish to express our appreciation to the persons of counsel for their presentation.

III. CONSIDERATION OF REFERRALS
A. THE REPORT OF THE BOARD OF STEWARDSHIP, FOUNDATION AND BENEFITS
The committee met with Reverend Robert Heflin and Debbie Shanks.  The report was reviewed
and received.  We call attention to pages 44-46 in the preliminary minutes concerning endowments andinvestment programs.  There is a need for the church at large to understand opportunities through the Boardof Stewardship, Foundation and Benefits to invest and endow therefore we offer:
RECOMMENDATION 1: We recommend that Board of Stewardship, Foundation and
Benefits create a communication process to educate both our local churches and presbyteries on theendowment and investment programs, especially our overseas churches and presbyteries.
B. THE REPORT OF THE OUR UNITED OUTREACH COMMITTEE
The committee met with the Reverend Cliff Hudson and Mikel Davis.  Reverend Hudson explained
the importance and function of OUO to the committee.  The committee encourages all presbyteries andchurches to become more knowledgeable about OUO and its critical function in our denomination.  TheReport of the Our United Outreach Committee was concurred with the following recommendations:
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%

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Theology/Social Concern 				4,912 				0.196%
Nominating Committee 				4,021 				0.161%
Our United Outreach Goal			$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 ofShared Services for entities housed in the Cumberland Presbyterian Center.),” be adopted.
RECOMMENDATION 3: That Recommendation 2 of the Report of the Our United OutreachCommittee, “that the General Assembly approved the proposed transition to a less than full-time
Director and voluntary presbytery advocates for Our United Outreach,” be adopted.
Realizing that there is a day of prayer for O.U.O annually on the church calendar, we make thefollowing recommendation
RECCOMENDATION 4: That the day of prayer for Our United Outreach also be used toinclude education on O.U.O and giving to O.U.O be encouraged throughout the church.
C. 2022 LINE ITEM BUDGETS SUBMITTED BY GENERAL ASSEMBLY ENTITIESWe reviewed the 2022 line Item Budgets submitted by the General Assembly Entities and we
concur.
D. 2023 LINE ITEM BUDGETS SUBMITTED BY THE GENERAL ASSEMBLY ENTITIESWe reviewed the 2023 line item budgets submitted by the General Assembly Entities and we concur.
Respectfully submitted,
The Stewardship/Elected Officers/OUO Committee

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REPORT OF THE COMMITTEE ON
CHAPLAINS/HISTORICAL FOUNDATION(Appendix D)
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; Navy Chaplain Lyman M. Smith(CAPT, CHC, USN, retired), Executive Director of the Presbyterian Federal Chaplaincies (PFC), Lt. Col.
Ray Santillano 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, Chaplain Lyman M. Smith and Lt. Col. Ray Santillano concerning the important work of
our military chaplains.  Our discussions focused on the important role that chaplains play in providing careto our service men and women. The committee also discussed the need for chaplaincy training program forour presbyteries in Colombia.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Commission on
Federal Chaplains, that, “each USA Cumberland Presbyterian Church provide an opportunity for
their congregations to receive an offering on the last Sunday of May, or another special 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, “both USA congregations of 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 theirfamilies 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.
RECOMMENDATION 4: That Recommendation 4 of the Report of the Commission on
Federal Chaplains, that, “the Stated Clerk of the Cumberland Presbyterian Church convey thedenomination’s gratitude to Captain Lyman M. Smith, CHC, USN, Retired, for his outstanding
service to the former Presbyterian Council on Chaplains and Military Personnel and currently the
Presbyterian Federal Chaplaincies. In addition, the Stated Clerk is asked to extend a commendation
to Executive Director Smith for his dedicated and faithful service not only as an executive of theagencies but as a Pastor to the Chaplains,” be adopted.
RECOMMENDATION 5: Recommend to the General Assembly that our Missions
MinistryTeam, work in conjunction with Cumberland Presbyterian Commission on the Federal
Chaplains to work with the three presbyteries in Colombia, South America to develop a chaplaincy
training program.

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B. REPORT OF THE BOARD OF TRUSTEES OF THE HISTORICAL FOUNDATIONThe Chaplains/Historical Foundation Committee expresses our appreciation for the ongoing workof archiving our church history.  The committee was able to be joined by Susan Knight Gore and Lisa Oliverfrom the Historical Foundation. Ms. Gore reminded the committee that the Historical Foundation is able
to publish books, provide research services, and that the foundation continues to be interested in receiving
artifacts from churches, ministers, and elders.  The committee is appreciative of the dedication and passionof our Historical Foundation team. The preservation of our history continues to be of critical importance forour denomination.
The report of The Board of Trustees of the Historical Foundation was received and concurred.
Respectively submitted,
The Chaplains/Historical Foundation Committee

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REPORT OF THE COMMITTEE ON
JUDICIARY/ELECTED OFFICERS(Appendix E)
I. REFERRALS
Referrals to this committee are as follows:  The Report of the Moderator, The Report of the StatedClerk, The Report of the Permanent Committee on Judiciary and The Report of the Place of Meeting
Committee.

II. PERSONS OF COUNSEL
Appearing before the committee were: Reverend Michael Sharpe, Stated Clerk; Reverend Geoff
Knight, representative of the Permanent Judiciary Committee;and Reverend Duawn Mearns, Moderator of
the 190th General Assembly.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE PERMANENT COMMITTEE ON THE JUDICIARYThe Committee spoke with the Reverend Geoff Knight concerning the Permanent Committee on
the Judiciary Report.  With no recommendations included, the report was received and concurred in.
B. REPORT OF THE MODERATORThe 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.
C. REPORT OF THE PLACE OF MEETING COMMITTEEThe Committee spoke with the Reverend Mike Sharpe, Stated Clerk of the General Assembly.  
After discussion about future places of meeting for General Assembly and how there are no plans yet forbeyond next year, the Judiciary Committee encourages presbyteries that haven’t hosted General Assemblyin many years to consider hosting soon.  It is acknowledged that the host presbyteries duties are less thanthey were years ago, and there is the option to host jointly with a neighboring presbytery.  The report wasreceived and concurred in.
D. REPORT OF THE STATED CLERKThe Committee spoke with the Reverend Mike Sharpe, Stated Clerk of the General Assembly toreview the report and its recommendations.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Stated Clerk,
under Section X. Constitutional Amendments, “That the 191st General Assembly declare that theConstitutional Amendments have been approved,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Stated Clerk, under
Section XI Church Calendar 2022-2023, “That the 191st General Assembly approve the following
dates for the 2022-2023 Church Calendar:
CHURCH CALENDAR 2022-2023
July-2022
3 Outdoor Ministries Sunday
9 Program of Alternate Studies Graduation
9-23 PAS Summer Extension School, Bethel, McKenzie, Tennessee

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16 Children’s Fest, McKenzie, Tennessee
August-2022
1-Sept 30
Christian Education Season
6 Bethel University Commencement
21 Seminary/PAS Sunday
22 MTS Fall Semester Begins
22 Bethel University Fall Semester Begins
September-2022
11 Senior Adult Sunday
18 Christian Service Recognition Sunday
International Day of Prayer and Action for Human Habitat
October-2022
Church Paper Month
Clergy Appreciation Month
Domestic Violence Awareness Month
2 Worldwide Communion Sunday
4 A Day at the Park
9 Pastor Appreciation Sunday
16 Native American Sunday
November-2022
Any Sunday Loaves and Fishes Program
1 All Saints Day
3-5 Symposium
4 World Community Day (Church Women United)
6 Bethel University Sunday
6 Stewardship Sunday
13 Day of Prayer for People with Aids and Other Life-Threatening Illnesses
20 Bible Sunday Loaves and Fishes Offering
27-Dec 24 Advent in Church and Home
December-2022
Any Sunday Gift to the King Offering
10 Bethel University Commencement
24 Christmas Eve
25 Christmas Day Gift to the King Offering
January-2023
6 Epiphany
8 Human Trafficking Awareness Day
9-10 Stated Clerks’ Conference
9 BU Spring Semester Begins
13 Deadline for receipt of 2020
Our United Outreach Contributions
22 Family Sunday
23 MTS Classes Begin2022

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February-2023
Black History Month
1 Annual congregational reports due in General Assembly office
5 Denomination Day
5 Historical Foundation Offering
12 Souper Bowl Sunday
12 Our United Outreach Sunday
17-20 Youth Evangelism Conference, San Antonio, Texas
22 Ash Wednesday
Annual Day of Prayer and Fasting for the Global Church
March-2023
Women’s History Month (USA)
3 World Day of Prayer (CWU)
12 Youth & Family Services Sunday (previously CPCH Sunday)
31 National Farm Workers Awareness Day
April-2023
2 Palm/Passion Sunday
6 Maundy Thursday
7 Good Friday
9 Easter
22 Earth Day
May-2023
4 National Day of Prayer
6 Bethel University Commencement
13 MTS Closing Convocation & Graduation
28 Memorial Day Offering for Military Chaplains & Personnel for USA churches Pentecost
Stott-Wallace Missionary Fund Offering
World Mission Sunday
June-2023
18-23 General Assembly, Denton, Texas20-22 CPWM Convention, Denton, Texas,” be adopted.
Other points of discussion were had surrounding the “Denomination Visioning Process” asmentioned in “Section IV. The Corporate Board, A, 3.”  This section outlines the plan to use an outsideorganization to help with strategic planning.  As part of this strategic planning and Visioning Process, theCorporate Board will be sending out a survey to presbyteries and churches to understand deeper the wishesof the denomination in this process.  Considering the importance of participation, the Judiciary Committee
makes the following recommendations:
RECOMMENDATION 3: That 191st General Assembly request and encourage presbyteries
and churches to fill out and return the Visioning Process survey slated to come from the General
Assembly office Fall 2022.
RECOMMENDATION 4: That the General Assembly office set aside time at the 192nd
General Assembly to finalize the Visioning Process with input from the Commissioners.
Further discussion was made regarding the procedural change implemented experimentally to help
with transitions between moderators.  This change was implemented in response to Recommendation 7of the Report of the Moderator to the 190th General Assembly, which was adopted, which read, “That theGeneral Assembly office review the process of transition of Moderator as to moving the time of election

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and/or installation of the new moderator to later in the week and consider other ways of improving thetransition.”  The change was part of A, 1, of Section IV.  The Corporate Board in the Report of the StatedClerk labeled “Future GA Meeting Models.”
However, after the confusion during the opening session of this General Assembly regarding the
installation of the Moderator, and after conversations with each Person of Counsel that came before thiscommittee, the Judiciary committee makes the following recommendation.
RECOMMENDATION 5: Considering that Cumberland Presbyterian polity calls for agathered body to elect a moderator from amongst the convened delegates to serve as the Moderatorof the work placed before it, we recommend the following change in the bylaws of the General
Assembly: “That 7.01 Nomination and Election. At the beginning of each annual meeting the General
Assembly shall elect a Commissioner to serve as Moderator until the next annual meeting. Nominationsfor Moderator shall come from the floor. One nominating speech, not to exceed ten minutes, shall bepermitted on behalf of each nominee. If there is more than one nominee, the election shall be conductedby 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.”
Be amended to read:“7.01 Nomination and Election. At the beginning of each annual meeting the General Assembly shallelect a Commissioner to serve as Moderator assuming office immediately upon installation during theworship 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 onbehalf of 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, countthem, 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 caston the preceding ballot shall be included in the run-off election.”
This change is to take effect at the adjournment of 191st General Assembly.
Respectfully submitted,
The Judiciary Committee

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REPORT ONE OF THE COMMITTEE ON
CHILDREN’S HOME AND HIGHER EDUCATION(Appendix F)
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 Presbyterian Children’s Home.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Jody Hill, President of Memphis TheologicalSeminary; Reverend Kip Rush, Moderator of the Board of Trustees of Memphis Theological Seminary; Ms.
Diane Dickson, member of the Board of Trustees of Memphis Theological Seminary; Reverend Michael
Qualls, Director of Cumberland Presbytery House of Studies and Director of the Program of Alternate
Studies; and visitor, Reverend Daniel Barkley; Dr. Walter Butler, President of Bethel University; Dr. Joe
Hames, Director of Health Sciences of Bethel University; Reverend Dr. David Lancaster, faculty memberof Bethel University; Mr. Rob Truitt and Mr. Chet Dickson, members of the Board of Trustees at Bethel
University; Mrs. Courtney Banatoski, President & CEO of the Cumberland Presbyterian Children’s Home;and Mr. Brian Martin, Chairman of the Board of the Cumberland Presbyterian Children’s Home.

III. CONSIDERATION OF REFERRALS
A. THE REPORT OF THE BOARD OF TRUSTEES OF THE CUMBERLAND PRESBYTERIANCHILDREN’S HOME
Upon receiving the report and hearing discussion from representatives from formerly known as
the Cumberland Presbyterian Children’s Home, now known as Cumberland Youth and Family Services,
the committee commends the Cumberland Youth and Family Services and staff, and especially Courtney
Banatoski, for their continued work in the care, support and transformation of lives of children and families
in all walks of life.  Their work to enrich the lives of children and families in crisis situations deserves ourcontinued prayers and financial support.  In their updated 2022 Covenant Relationship agreement, they areasking the number on the Board of Directors to increase from 18 members to 23 members, with the majority
of Board members being Cumberland Presbyterian, and the name change, which has already been approvedby their Board of Directors and through state guidelines.   
B. THE REPORT OF THE BOARD OF TRUSTEES OF BETHEL UNIVERSITY
Upon receiving the report and hearing discussion from representatives from Bethel University,
the committee commends the professionalism and dedication to the higher education provided by Bethel
University.  Their continued vision and forethought have shown their dedication to keep programs andservices relevant to today’s societal educational needs.
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
The committee commends President Reverend Doctor Jody Hill, and the MTS staff for making
significant improvements in steps to better their financial health, and lift their efforts to establish deeper

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connections to the Cumberland Presbyterian Church, especially the needs of local, smaller, and rural
churches through new programs.
The committee commends Dr. Michael Qualls, Director of Alternate Studies and Director of
Cumberland Presbytery House of Studies, for the continued efforts in the PAS program.
God has blessed Memphis Theological Seminary over the course of its history with faithful
Cumberland Presbyterians who give generously to see future Cumberland Presbyterian leaders receive a
quality education.  It is vital to the future of MTS that General Assembly, synods, presbyteries, churches,and members continue to pray for and financially contribute to continue the vital ministry it is doing.  
Upon receiving the report and conducting discussion with MTS officials, the committee submits thefollowing recommendations:
RECOMMENDATION 2: That Recommendation 1 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 3: That Recommendation 2 of the Report of the Memphis TheologicalSeminary, “that the third Sunday in August, (August 21, 2022 and August 20, 2023) 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, oron a more convenient day of the session’s choosing. MTS leadership has committed to focusing theseannual funds on growing the Baird-Buck Endowment for Cumberland Presbyterian Studies until thechair in CP studies is fully funded,” be adopted.
		Respectfully submitted,
The Committee on Children’s Home/Higher Education

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REPORT NUMBER TWO OF THE COMMITTEE ON
CHILDREN’S HOME AND HIGHER EDUCATION(Appendix G)
Memphis Theological Seminary has created a new “Preseminary Program” which allows “students
who are 40 years or older, and who have significant church and life experience but no undergraduate
degree…to be admitted to either the Mdiv or MACM” program after successful completion of “fourpre-determined graduate level course in order to demonstrate their ability to do graduate level theology”(“REPORT OF THE BOARD OF TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY,” section G,“NEW ACADEMIC INITIATIVES”).   However, our Constitution 6.202 forbids licensing candidates who
have not completed an undergraduate degree.  Although 6.202 does allow for exceptions, those exceptions
seem to be tied to the Program of Alternate Studies, and do not clearly address the situation posed by the
new Preseminary Program.
RECOMMENDATION 1: That the Permanent Committee on the Judiciary review andclarify the constitutionality of the seminary’s Preseminary Program in light of Constitution 6.202.
Respectfully submitted,
The Committee on Children’s Home/Higher Education

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

II. PERSONS OF COUNSEL
Appearing before this committee were: Mrs. Edith Old, Director of Ministries; Reverend Derek
Jacks, Representive from Ministry Council; and Reverend Milton Ortiz, Missions Ministry Team Leader.

III. CONSIDERATION OF REFERRAL
A. REPORT OF THE MINISTRY COUNCIL
1. We commend the Ministry Council for its creativity, flexibility and hard work during and beyond
the recent pandemic.   Staff members have proven to be exceptionally loyal and persistent in pursuit of
the church’s mission and ministry under these demanding circumstances.  We express special thanks to
Edith Old, Director of Ministries, for her many years of faithful service, strong leadership and sincerecommitment to the life of the church.  
We wish to share with the Assembly the recently developed vision that will guide the work of the
Ministry Council in the coming years.  The Council hopes to cultivate within the Cumberland Presbyterian
Church, “thriving, unified congregations [that] have the resources to proclaim God’s word for salvation, theleadership to sustain them, and engaged members, who seek spiritual growth and bring Jesus to their local
communities and around the world.”
2. We also wish to draw attention to certain aspects of the Council’s report to the Assembly that callfor celebration and prayerful support.
For many years, the CPWM Convention has run concurrently with General Assembly.  In an effort
to meet the changing needs of those it serves, the Convention will meet at a time other than Assembly.  
This change will allow women to serve more easily as commissioners to Assembly while also being free toattend Convention.  The length of Convention will be shortened in hopes of increasing attendance among
younger age groups.  Convention will meet once every two years, which will allow for regional retreats in
off years.  The last concurrent meeting of General Assembly and Convention will be in 2023.
Global missions continue to expand.   A few years ago, there was a Cumberland Presbyterianpresence in five countries.  Though financial support remains roughly the same, the number has grown totwenty countries.  This increase is due in large part to a new model which takes advantage of Cumberland
Presbyterians moving to other parts of the world, from Colombia to Spain, from Hong Kong to Scotlandand points elsewhere.  This model is less dependent on missionaries and church buildings and more focusedon forming core groups of worshippers.
Cumberland Presbyterians give generously when disaster strikes.   The Council has developed
guidelines for sharing information related to such disasters with the church at large.  The hope is to provide
information that will allow individuals and congregations to connect with local relief efforts when, where
and how relief is needed the most, which is often some time after the initial crisis.  We pray that this effort
will lead to more efficient and effective service to those in need.
The Cumberland Presbyterian magazine has experienced a 41% growth in subscriptions in recent
years.  We give thanks for this increase and encourage presbyteries and sessions to lift up the magazine
as an important resource for celebrating the history and ongoing ministry of the church.  We recognize
the frustration of some subscribers who don’t receive the magazine in a timely manner.   We hope theCommunications Ministry Team will continue to explore options for improving timely delivery, even as weunderstand that much of the issue is out of their hands.
These are only a few examples of the programs, resources and events offered through the MinistryCouncil.  We encourage commissioners to visit the Council’s website often (cpcmc.org) and to point thelarger church toward it as a resource for empowering ministry in and through local congregations.

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3. The Cross-Culture Immigrant Ministries USA Program is a collaboration of MMT and stateside
CPC judicatories. Historically, the CPC assumed the challenge to share the good news of Christ acrosscultures in the US.  As a result of years of sacrificial love, there are now nearly 60 different immigrantministries including two Korean presbyteries, one Council of Latino Churches, and a variety of organized
congregations, new church developments, new exploration initiatives, and worshiping communities (Forclarity, “worshipping communities” refers to groups that meet outside a traditional church building in orderto reach persons who might not otherwise be reached.  These gatherings might include a combination ofworship element, Bible study, prayer, etc.)
In 2015, GA approved ministry to all immigrants who live in the places where the CPC is present.  
That commitment continues in the US and 18 other countries where we are present.  In light of that call, we
make the following recommendations related to the council’s report:
RECOMMENDATION 1: That Recommendation 1 of the Report of the Ministry Council
that, “the 191st General Assembly prays for immigrant ministries in the United States and aroundthe world, giving thanks for the Grace of God reflected in the great cultural diversity of the body of
Christ around the world and reflected in the Cumberland Presbyterian Church today,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Ministry Council
that, “the 191st General Assembly encourages all lower judicatories to step out in faith to share thegood news of Christ with immigrant communities by planting new churches and starting worshiping
communities among them,” be adopted.
4.  Currently, ministers are required to complete 6 continuing education units (CEU) every two
years.  Ministers report CEUs to their presbyteries’ Committees on the Ministry or equivalent.  Only those
events sponsored by the Cumberland Presbyterian Church or those approved by the local Committee on
the Ministry can count toward CEUs.  We agree with the Ministry Council Report that current practice may
discourage completing the required CEUs.  Therefore, we make the following recommendations:
RECOMMENDATION 3: That Recommendation 3 of the Report of the Ministry Council
that, “the 191st General Assembly approves that Continuing Education Units (CEUs) can be earned
by participating in any event/seminar related to ministry (including degree programs) and approvalby presbytery on the Clergy/Care Committee is not necessary,” be denied.
RECOMMENDATION 4: That the 191st General Assembly approve that Continuing
Education Units (CEUs) can be earned by participating in any event/seminar related to ministry(including degree programs).
We recognize that some Committees on the Ministry (COM) struggle to uphold the CEU
requirement for ministers.   The Pastoral Development Ministry Team is renewing their commitment tokeep a church wide data base of CEUs.  Presbyterial COMs will maintain their authority to oversee thecontinuing education of ministers, but will be able to rely on the PDMT to keep track of completed units.
We encourage all ministers to comply with the CEU requirements by attending events/seminars
related to ministry and to report those hours to their COMs.  We also encourage COMs to hold the importanceof continuing education before their ministers and to send a record of completed hours to the PDMT.
B. REQUEST FROM PRESBYTERIES IN COLOMBIAThe year 2025 will mark the 100th anniversary of the Cumberland Presbyterian Church’s mission
work in Colombia.  From that initial effort, the church in Colombia has grown to full flower.  The committee
received a request to honor this anniversary from the presbyteries in Colombia, South America, through theMissions Ministry Team.  In light of that request, we make the following recommendation.
RECOMMENDATION 5: That the 191st General Assembly join Andes, Cauca Valley, andEmaus Presbyteries in their celebration of 100 years of missions and commemorate their relationship

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as part of the Cumberland Presbyterian Church family; that the year 2025 be declared by the 191st
General Assembly as the year of celebration of one-hundred years of missions in Colombia; that
the General Assembly encourage its boards and agencies during 2025 to find meaningful ways tocelebrate and gain inspiration, vision and hope from a century of ministry in Colombia and beyond;that the Cumberland Presbyterian Church around the world be informed and supportive of thecelebratory plans being developed in Colombia and in the USA for the 100th anniversary celebrationof missions in Colombia; and, that in 2025 Cumberland Presbyterian presbyteries, churches andcouncils around the world find an appropriate time and place to thank God for the mighty work done
throughout these 100 years, from one generation to another, and that we all encourage support of our
missionaries and mission programs.
Respectfully submitted,
The Ministry Council Committee

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REPORT OF THE COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS(Appendix I)
I. REFERRAL
Referrals to this committee are as follows:  The Report of the Unified Committee on Theology andSocial Concerns, The Memorial from Arkansas Presbytery Regarding Marriage, The Memorial from Grace
Presbytery Regarding the 1996 General Assembly Statement on Homosexuality as Incompatible with theChristian Lifestyle, Resolution Formally Requesting Congress and President of the United States to Act
on Reasonable Firearm Legislation and the Resolution Regarding Marriage in the Confession of Faithpresented to the 191st General Assembly of the Cumberland Presbyterian Church by Elder Commissioner
Jeff Parker, Covenant Presbytery.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Mike Sharpe, Stated Clerk; Elder John Talbot,
representative of the Unified Committee on Theology and Social Concerns; Reverend Sheila O’Mara,
2021 chair of Theology and Social Concerns; Reverend Sherrad Hayes representative of Grace Presbytery;  
Reverend Perryn Rice; and Reverend Chris Todd.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE UNIFIED COMMITTEE ON THEOLOGY AND SOCIAL CONCERNS
The report was received and concurred in.  This committee wishes to express our thanks for theircontinued work.
B. MEMORIAL FROM ARKANSAS PRESBYTERY REGARDING MARRIAGE
1.  The authority to prepare and ordain ministers lies with the presbytery [5.6a, 6.200, 6.31] and theauthority to ordain elders lies with the session [4.5g].
2. The memorial recommends a process for amendment outside that outlined in our constitution.
3. The Memorial from Arkansas Presbytery Regarding Marriage is asking for a change to
the Constitution which is unnecessary because guidance already exists in our Confession of Faith andqualifications and responsibilities for elders and ministers are adequately stated in the Constitution[Constitution 2.60 and 2.70) for the discretion of sessions and presbyteries to consider.
RECOMMENDATION 1:
Marriage which states,

That the Memorial from Arkansas Presbytery Regarding

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

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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 witnessesto 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 thedirection of 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 the Constitution 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 tohave been given; each presbytery voting by simple majority, and,b. For either church when a three-fourths majority of its presbyteries shall have approved it
and such approval is declared by its GeneralAssembly to have been given; each presbytery
voting by simple majority. In such instances the amendment shall be identified as applicableto 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 rejecting it.
c. Presbyteries shall act upon an amendment referred by the General Assembly within thefirst year of the referral and report their vote no later than the next meeting of 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
injunctions of the higher judicatories.5.6h See that the injunctions of the higher judicatories
are obeyed.

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THEREFORE, Arkansas Presbytery proposes that the following amendment to the Constitution beplaced 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, and 7.02 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 the boundaries ofmarriage as described in the Confession of Faith 6.17, then such a 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 ofmarriage as described in 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,” be denied.
C. MEMORIAL FROM GRACE PRESBYTERY REGARDING THE 1996 GENERALASSEMBLY STATEMENT ON HOMOSEXUALITY AS INCOMPATIBLE WITH THE
CHRISTIAN LIFESTYLE
The 1996 statement on homosexuality, reconfirmed in 2016, still stands - emphasizing its closing
statement which says, “This statement is to be understood as a theological and social statement and not to
be understood as a rule or principle for ordination but never to usurp the authority of presbytery or session
to ordain,”
RECOMMENDATION 2: That the Memorial from Grace Presbytery Regarding the 1996
General Assembly Statement on Homosexuality as Incompatible with the Christian Lifestyle whichstates:WHEREAS the General Assembly approved a resolution in 1996 on “Homosexuality” as a theologicaland social practice statement to guide the lower judicatories (sessions, presbyteries, synods),
and
WHEREAS this 1996 resolution stated that homosexuality is incompatible with the Christian lifestyleand that the Cumberland Presbyterian Church should not condone the ordination ofpracticing homosexuals as deacons, elders orministers of Word and Sacrament(1996
GA minutes, page 313 -link below), and
WHEREAS at the end of the 1996 statement, the resolution paraphrases the CP constitution statingthat only presbyteries (ministers CF 6.30) and church sessions (elders and deacons CF 2.91)
conduct ordinations, and
WHEREAS the Confession of Faith states the responsibility of the General Assembly is to “beartestimony against error in doctrine and immorality in practice, injuriously affecting thechurch” (CF 9.4.b), and give oversight to lower judicatories (CF 9.4. g), and resolve divisive
issues (CF 9.4.k), and
WHEREAS the 1996 statement on homosexuality has been posted on the homepage of the General
Assembly office’s website for many years (https://www.cumberland.org/gao see“GeneralAssembly Statement on Homosexuality”), leaving the impression that this is the
position of the Cumberland Presbyterian Church, and
WHEREAS some ministers, church leaders, presbyteries and sessions interpret the General
Assembly’s statement on homosexuality to be nonbinding on church sessions and presbyteries,

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because the 1996 statement says it is “Not to be understood as a rule or principle forordination,” then the statement explains General Assembly cannot constitutionally “usurp
the authority of presbytery or session to ordain,” andWHEREAS there are ministers, church leaders, presbyteries and sessions who are advocates andpromoters of the ordination of LBGTQ+ persons, which does include homosexual practices,and
WHEREAS other ministers, church leaders, presbyteries and sessions interpret the 1996 General
Assembly statement as clear guidance (oversight CF 9.4) for lower judicatories not to ordain
practicing homosexuals, and
WHEREAS in the light of different views expressed about accepting or not accepting LBGTQ+
ordinations in presbyteries and church sessions, and in the light of different opinions about
the meaning of the 1996 statement, and considering the possibility of ordinations that someand not others would accept, the General Assembly must assume its constitutional
responsibility and give lower judicatories guidance on LBGTQ+ ordinations, and
WHEREAS the General Assembly can quickly bring clarity to this issue by simply accepting or
denying this memorial, thus affirming or rescinding the 1996 statement about homosexuality
as the position of the Cumberland Presbyterian Church.
THEREFORE, BE IT RESOLVED THAT, consistent with the 1996 General Assembly statement on
homosexuality, the position of the Cumberland Presbyterian Church is that homosexuality asa practice is not in keeping with Christian lifestyle and that the ordination of church leaders
who are practicing homosexuals is not compatible with the Cumberland Presbyterian
Church’s theology and moral values,” be denied.
D. RESOLUTION FORMALLY REQUESTING CONGRESS AND PRESIDENT OF THE
UNITED STATES TO ACT ON REASONABLE FIREARM LEGISLATIONThe committee recognizes that gun violence is a tragic concern in our country, and our confessionof faith calls for us “to advocate for all victims of violence [6.31]”.
The committee recognizes the complexity of this issue and the limited amount of time to fully
explore it.
RECOMMENDATION 3: 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,
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 of creation(COF 6.30) and,
WHEREAS, the Confession of Faith calls on believers to be advocates for all victims of violence andto work to change laws that allow for such violence (COF 6.31) and,
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 violence at school duringthat time (Washington Post)

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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 reasonable firearm
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		• The prohibition of further sales of “assault weapons”
		• The prohibition of high-capacity magazines
This Resolution is to be sent to the following persons upon approval:
		• Speaker of the House Nancy Pelosi		• House Majority Leader Stney Hoyer		• House Minority Leader Keven McCarthy		• House Majority Whip James Clyburn		• House Minority Whip Steve Scalise		• Senate Majority Leader Chuck Schumer
		• Senate Minority Leader Mitch McConnell
		• Senate Majority Whip Richard Durbin
		• Senate Minority Whip John Thune
		• President Pro Tempore Patrick Leahy		• Vice President of the United States Kamala Harris		• President of the United States Joseph R. Biden,” be referred to the Unified Committeeon Theology and Social Concerns for an in-depth response to be reported back to the 192nd General
Assembly.
E. RESOLUTION REGARDING MARRIAGE IN THE CONFESSION OF FAITH PRESENTED
TO THE 191ST GENERAL ASSEMBLY OF THE CUMBERLAND PRESBYTERIAN CHURCH
BY ELDER COMMISSIONER JEFF PARKER, COVENANT PRESBYTERYThe authority to prepare and ordain ministers lies with the presbytery [5.6a, 6.200, 6.31] and theauthority to ordain elders lies with the session [4.5g].
The resolution recommends a process for amendment outside that outlined in our constitution.  TheResolution from Elder Commissioner Jeff Parker to the 2022 Meeting of the General Assembly is asking
for a change to the Constitution which is unnecessary because guidance already exists in our Confession of
Faith. Therefore, the committee makes the following recommendation:
RECOMMENDATION 4: That the Resolution from Elder Commissioner Jeff Parker to the191st Meeting of the General Assembly, which states:
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 isprimarily a covenant relationship under God. As such, it symbolizes the relationship ofJesus 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

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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, and competentto perform the duties of the ministry. Persons who become ministers of the word and sacrament
are due such respect as belongs to their office but are not by virtue of their office more holy or
righteous than other Christians. They share in the same vocation that belongs to all Christians
to be witnesses to the gospel in word and deed. They differ from other Christians only withregard 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 the gospel, but thevocation of this office places an additional responsibility of leadership upon 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, andcompetency to perform the duties of the office.
WHEREAS the Constitution has within it the means by which the Presbyteries can decide thedirection of 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 the Constitution of the Cumberland Presbyterian Church andthe Cumberland Presbyterian Church in America. Section 11.1 through 11.4 are as follows:		
11.1 Amendments to the Confession of Faith, Catechism, Constitution, Rules ofDiscipline, Directory for Worship, and Rules of Order may be proposed to the General
Assembly of the Cumberland Presbyterian Church or the General Assembly of the
Cumberland Presbyterian Church in America. If received favorably by either General
Assembly, all proposed amendments shall be referred to a Joint Committee on Amendmentscomposed 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 the amendment may betransmitted 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 of Discipline shallhave been adopted when, on its transmission by both assemblies to their presbyteries, a threefourths majority of the presbyteries of each General Assembly shall have approved it andsuch approval is declared by each General Assembly to have been given. The vote of apresbytery 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 tohave been given; each presbytery voting by simple majority, and,b. For either church when a three-fourths majority of its presbyteries shall have approved it
and such approval is declared by its General Assembly to have been given; each presbytery
voting by simple majority. In such instances the amendment shall be identified as applicableto 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 rejecting it.
c. Presbyteries shall act upon an amendment referred by the General Assembly within thefirst year of the referral and report their vote no later than the next meeting of 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 injunctions of the higher judicatories.
5.6h See that the injunctions of the higher judicatories are obeyed:

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145

THEREFORE BE IT RESOLVED, 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, and 7.02 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 the boundaries ofmarriage asdescribed in the Confession of Faith 6.17, then such a 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 ofmarriage as described in 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,” be denied.
Respectfully Submitted,
Committee on Theological and Social Concerns/Unification Task Force146

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AUDITED FINANCIAL STATEMENTS
THE AGENCIES OF
THE CUMBERLAND PRESBYTERIANCHURCH CENTERDECEMBER 31, 2021

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTSDECEMBER 31, 2021
PAGE
Independent Auditor's Report

1

Combined Statement of Financial Position

2

Combined Statement of Activities

3

Combined Statement of Functional Expenses

4

Combined Statement of Cash Flows5

Notes to Combined Financial Statements

6 - 22

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

23
24
25
26
27
28
29
30
31
32
33
34

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

35
36
37
38
39
40
41
42
43
44
45

Schedule of Change in Endowments Held in Trust462022

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTS (CONTINUED)DECEMBER 31, 2021
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

PAGE
47
48
49
50
51
52
53
54
55
56
57

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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 accompanying combined financial statements of The Agencies of The Cumberland
Presbyterian Church Center, which comprise the combined statement of financial position as of December
31, 2021, and the 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 combined financial statements referred to above present fairly, in all material respects,
the financial position of The Agencies of The Cumberland Presbyterian Church Center as of December 31,
2021, and the changes in their net assets and their cash flows for the year then ended in accordance withaccounting 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

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

In performing an audit in accordance with generally accepted auditing standards, we:

Exercise professional judgment and maintain professional skepticism throughout the audit.



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.

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.



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.

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.
Report on 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 27, 2022

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FINANCIAL POSITIONDECEMBER 31, 2021
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$$

10,872,643
25,690,413
550,935
2,431,261
5,850,370
100,823,824
90,573

Total Assets

625,289
6,158,615
66,945
117,198

146,310,019
13,8225,100,499
2,760,412
156,745(1,070,798)$

160,238,746$

117,877
10,6586,403,233
40,05648,944,782
35,950,429
5,194,372
21,019,290(35,950,429)

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

81,730,268

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

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

11,246,541
13,046,326
1,846,359

26,139,226

12,551,818
9,385,852

21,937,670

Net assets available for retirement benefits

30,431,582

Total net assets

78,508,478

Total Liabilities and Net Assets$

See accompanying notes.
2

160,238,746

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31, 2021

Without Donor
Restrictions

Rev enues, gains, and other support
Contributions and gif ts$
Insurance program premium rev enue
Endowment earnings
Interest and div idend income
Management serv ice f ees
Registration f ees
Sales and subscription income
Net realized and unrealized gain (loss)
on inv estments
Other income
Participant retirement plan contributions
Net assets released f rom restrictions
Total rev enues, gains, andother support

4,031,377
1,444,910
2,491,014
488,071
67,071
9,128
144,620

Net Assets
Available for
Retirement
Benefits

With Donor
Restrictions$

854,669
62,86664,968-$

Totals41,151(10,995)-$

4,886,046
1,444,910
2,553,880
594,190
56,076
9,128
144,620(369,483)
4,028
1,528,802

2,369,848(1,528,802)

3,792,372
694,729-

5,792,737
4,028
694,729-9,839,538

1,823,549

4,517,257

16,180,344

506,318
430,118
4,703,876
443,372
163,113--506,318
430,118
4,703,876
443,372
163,113488,583
46,156
1,473,819
136,536
116,165--

2,462,200

488,583
46,156
1,473,819
136,536
116,165
2,462,200

Total expenses

8,508,056-

2,462,200

10,970,256

Change in net assets

1,331,482

1,823,549

2,055,057

5,210,088

Net assets at beginning of y ear

24,807,744

20,114,121

28,376,525

73,298,390

Expenses
Our United Outreach
General Assembly Corporation
Ministry Council
Shared Serv ices
Historical Foundation
Board of Stewardship, Foundation,
and Benef its
Small Church Loan Program
Insurance Program
Ministerial Aid
Inv estment Loan Program
Retirement FundNet assets at end of y ear$

26,139,226$

See accompanying notes.
3

21,937,670$

30,431,582$

78,508,478

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
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
Rent
Retirement for Center employees
Retirement plan participant withdrawals
Salaries
Supplies
Telephone
Training
TravelTotal functional expenses$$

34,55790
6,497
20,04449,56722,87543,037-

Management
and GeneralFundraising$$

29,80911,811
3,726
52,51465,289Total-$

29,80934,55790
11,811
6,497
23,77049,56775,38943,03765,289454,798

3,780-

458,578

5,452
3,148
136,536
3,142,793
950
1,456,095
38,502403
23,450344,851
1,165
44,713
122,903
66,0001,852
15,87768
2,462,200
15,613
1,371
20,82645,812

273,448
23,184
13,6885,870
109,800
76,2092,358
53,515522
1,938
75,982
1,478,166
2,081
12,477-

92,044-

92,044
5,452
273,448
26,332
136,536
3,142,793
950
1,456,095
52,1906,273
133,250
344,851
76,2093,523
53,51545,235
122,903
66,0003,790
15,87768
75,982
2,462,200
1,478,166
17,694
13,84820,82645,8128,582,045

See accompanying notes.
4$

2,296,167$

92,044$

10,970,256

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF CASH FLOWSFOR THE YEAR ENDED DECEMBER 31, 2021

Cash flows from operating activities
Cash receiv ed f rom:
Contributions and gif ts
Insurance program premium rev enue
Interest f rom loans
Interest and div idends f rom inv estments
Participant retirement plan contributions
Miscellaneous income
Cash paid f or:
Employ ee wages and benef its
Ministries, programs, and grants
Health insurance premiums
Retirement plan participant withdrawals
Management and general expenses
Other agencies$

2,179,180
1,444,910
881,164
2,244,398
694,729
217,196(1,924,148)(3,624,180)(1,456,095)(2,462,200)(808,327)(496,401)

Net cash used in operating activ ities(3,109,774)

Cash flows from investing activities
Proceeds f rom sale of inv estments:
Endowment Program
Retirement FundInv estment Loan Program
Purchases of inv estments:
Endowment Program
Retirement FundInv estment Loan Program
Loan principal pay ments receiv ed
Loan principal disbursed

11,242,219
9,813,248
31,078,066(9,061,734)(8,076,408)(37,234,272)
501,818(48,789)

Net cash used in inv esting activ ities(1,785,852)

Cash flows from financing activities
Proceeds f rom issuance of notes pay able to indiv idual inv estors
Repay ments of notes pay able to indiv idual inv estors
Deposits into depository accounts held f or church organizations and related entities
Disbursements f rom depository accounts held f or church organizations
and related entities

1,531,368(497,717)
8,290,349(4,472,426)

Net cash prov ided by f inancing activ ities

4,851,574

Net decrease in cash

(44,052)

Cash at the beginning of the year

669,341

Cash at the end of the year$

See accompanying notes.
5625,289

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MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERNOTES TO COMBINED FINANCIAL STATEMENTS
DECEMBER 31, 2021
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 and Cash Equivalents - 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
and cash equivalents reported as securities and investments by the Endowment Program, Investment Loan
Program, and Retirement Fund are considered investments 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, 2021.
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.

6

2022

THE CUMBERLAND PRESBYTERIAN CHURCHNOTES 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.

7

157

158

MINUTES OF THE GENERAL ASSEMBLYNOTES 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, 2021.
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.
82022

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THE CUMBERLAND PRESBYTERIAN CHURCHNOTES 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.
9

159

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2022

NOTES CONTINUED
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, 2021. 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, 2021, a total of $147,152 exceeded the FDIC limits.
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 2021 was $75,982.
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, 2021, are as follows:

Total

$

Cost
13,409,747$

MarketValue
30,431,582

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.

102022

THE CUMBERLAND PRESBYTERIAN CHURCH161

NOTES CONTINUED
Note D - Endowment Program
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, 2021, are as follows:

Total

$

Cost
39,609,143$

MarketValue
83,927,539

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, 2021:

Available for general use

Without Donor
Restrictions$
819,906

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
819,906

15,563,805-

15,563,805-

12,135,539

12,135,539

16,383,711

11$

7,431,179
19,566,718$

7,431,179
35,950,429

162

MINUTES OF THE GENERAL ASSEMBLY

2022

NOTES CONTINUED
Note D - Endowment Program - Continued
Changes in endowment net assets for the year ended December 31, 2021:

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

Without Donor
Restrictions$$

With Donor
Restrictions

15,153,993
4,485,322
9,469

$

Total

17,822,844
2,945,857
71,801$

32,976,837
7,431,179
81,270-(1,273,784)(1,273,784)(3,265,073)-(3,265,073)

16,383,711$

19,566,718$

35,950,429

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

$

$

12

2,547,746
4,014,025
6,062,993
131,505
1,336,818
336,741
24,963
1,961,539
3,150,388
19,566,718

2022

THE CUMBERLAND PRESBYTERIAN CHURCH163

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, 2021. 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$$

2,243,012
144,822
96,90265,644
1,782,812
216,485
147,248
8,925,152
1,205,606
56,341
505,943
60,180113,658
15,563,805

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$

506,633
506,633
12,045,185$

1,400,104
343,035
95,08026,1001,864,319
7,521,533$

12,551,818$

9,385,852

Donor-restricted endowments
Net assets with donor restrictions

13

PurposeRestrictions

164

MINUTES OF THE GENERAL ASSEMBLY

2022

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, 2021, are as follows:

Total

$

Cost
25,578,700$

MarketValue
25,690,413

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.

14

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THE CUMBERLAND PRESBYTERIAN CHURCH165

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 twenty-four loans outstanding at December 31, 2021.
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$$

4,464,650(750,000)
3,714,650

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 2021 are:Year ending
December 31,

Amount

2022
2023
2024
2025
2026

$

$

15

291,799
283,921286,131
287,031299,5421,448,424

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MINUTES OF THE GENERAL ASSEMBLY

2022

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, 2021 is asfollows:
Nominating
Committee
Committee
on Judiciary
Balance at beginning of year
$
9,241
$
3,418
Our United Outreach
3,719
12,204
Disbursements(73)(12,226)
Balance at end of year$
12,887$
3,396

Committee on
Theology andSocial Concerns$
15,365
4,543(4,640)$15,268

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

Commission
on Chaplains$
8,535
12,939(12,963)$
8,511

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, 2021 of the Investment Loan Program account is $99,582.
The balance at December 31, 2021 of the Endowment Program account is $2,167,547.
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, 2021:
Property Location
San Francisco, California
Birthplace Shrine Chapel,
Dickson County, Tennessee
McAdow Home,
Dickson County, Tennessee
Total

$

Ministry
Council
51,818

HistoricalFoundation$-

51,818$16$

21,500$17,25538,755

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

2022

THE CUMBERLAND PRESBYTERIAN CHURCH167

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, 2021 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$
6,199,057
25,690,413$
31,889,470

Retirement
Fund$2,296,645
550,935
1,069,895
26,506,022$
30,423,497

Endowment
Program$
2,376,941
2,431,261
4,780,475
74,317,802$
83,906,479

$

$

Total
10,872,643
25,690,413
550,935
2,431,261
5,850,370
100,823,824
90,573
146,310,019

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.
17

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2022

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
Fair values of assets measured on a recurring basis at December 31, 2021 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$ 25,690,413
550,935
2,431,261
5,850,370
100,823,824$ 135,346,803

Quoted Prices
In Active
Market for
Identical Assets(Level 1)$
2,431,261$ 2,431,261

Significant
Other
Observable
Inputs(Level 2)$ 25,690,413
550,935
5,850,370$ 32,091,718

Significant
Unobservable
Inputs(Level 3)$
100,823,824$ 100,823,824

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 $5,100,499 listed on the combined statement offinancial position.

18

2022

THE CUMBERLAND PRESBYTERIAN CHURCH169

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, 2021:

UnfundedCommitments

Fair Value

Redemption
Frequency(If Currently
Eligible)

Redemption
NoticePeriodPrivate Investment Entities
7,170,098

None

Annual90 Days

GT Offshore Fund, Ltd. (Class A)

GT Emerging Markets (QP), L.P.

$

11,799,605

None

Annual90 Days
90 Days

GT Offshore Fund, Ltd. (Class B)

13,094,509

None

AnnualGT Biotech Fund, LP

1,363,108

None

Quarterly

60 Days

GT Private Equity X, LP

981,813None

Annual90 DaysGT ERISA Fund, Ltd. (Class A)

4,348,197

None

Annual90 DaysGT ERISA Fund, Ltd. (Class B)

3,932,692

None

Annual90 Days

GT Real Assets, L.P.

553,968

None

Annual90 Days

GT Real Assets II, L.P.

1,257,746

None

Annual90 Days

GT Real Assets III, L.P.

1,390,408

None

Annual90 Days

GT Credit Opportunity Fund, L.P.

933,301

None

Annual90 DaysGT Special Opportunities III, L.P.

4,174,937

None

See Note

See Note

Palladian Partners VIII L.P.

4,248,175

None

Annual90 DaysPalladian Partners IX L.P.

4,132,606

None

As Realized

N/A

Headlands Capital Offshore, L.P.

1,411,688

None

Annual90 DaysMidland Intl Equity QP Fund, L.P.

20,018,569

None

Quarterly

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

20,012,404

None

Quarterly

60 Days$

100,823,824

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.

19

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2022

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, 2021:
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.

$$

2,023,714
353,398
196,362
4,348,197
3,932,692
171,921359,356
379,202
241,967
1,227,486
1,158,593
1,093,925
5,178,288
426,789
5,414,132
26,506,022

Endowment
Program$$

5,146,384
11,799,605
1,009,710
785,451
13,094,509
382,047
898,390
1,011,206
691,334
2,947,451
3,089,582
3,038,681
14,840,281
984,899
14,598,272
74,317,802

Total
Fair Value$$

7,170,098
11,799,605
1,363,108
981,813
13,094,509
4,348,197
3,932,692
553,968
1,257,746
1,390,408
933,301
4,174,937
4,248,175
4,132,606
20,018,569
1,411,688
20,012,404
100,823,824

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 withless volatility 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.
20

2022

THE CUMBERLAND PRESBYTERIAN CHURCHNOTES 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.

21

171

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2022

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

625,289
6,158,615
66,945
117,198
10,872,643
5,100,499
22,941,189

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

(5,850,370)(4,808,700)$

12,282,119

The amounts above do not include funds in the approximate amount of $15,600,000 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 - Other Matters
In March 2020, the World Health Organization declared the outbreak of novel coronavirus (COVID-19) asa pandemic, which continues to spread throughout the United States. This has caused federal, state, andlocal governments and private entities to mandate various restrictions, including restrictions on publicgatherings, stay at home orders, and advisories and the quarantine of people who may have been
exposed to the virus. These restrictions and consideration of the health and well-being of the staff caused
management to temporarily close its operations and suspend all activities held at its facility and those of
its agencies, which was effective immediately upon the declaration of the pandemic, and the closure is
still in effect through the date through which subsequent events were evaluated.
Note O - Subsequent Events
Subsequent events were evaluated through May 27, 2022, which is the date the financial statements
were available to be issued.

222022

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173

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONOUR UNITED OUTREACHDECEMBER 31, 2021

Endowment earnings receivable

ASSETS$

Endowments - held by Endowment Program

38,396
3,639,774

Total Assets$

3,678,170

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

36,051
13,76049,811Net Assets
Without donor restrictions
Undesignated477,973

With donor restrictions
Perpetual in nature
Purpose restrictions$

2,200,509
949,877

Net assets with donor restrictions

3,150,386

Total net assets

3,628,359

Total Liabilities and Net Assets$

See independent accountant's report.
23

3,678,170

174

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONGENERAL ASSEMBLY CORPORATIONDECEMBER 31, 2021

Endowment earnings receivable
Due from other agencies, boards, and divisions
Other assets

ASSETS$

6,084
1,061,255
686
1,068,025

Endowments - held by Endowment Program

567,852

Total Assets$

1,635,877

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$

224,908
13,72840,056

Total liabilities

278,692

Net Assets
Without donor restrictions
Undesignated
Designated$922,025
410,195

Net assets without donor restrictions

1,332,220With donor restrictions
Perpetual in nature
Purpose restrictions

15,558
9,407

Net assets with donor restrictions

24,965

Total net assets

1,357,185

Total Liabilities and Net Assets$

See independent accountant's report.
24

1,635,877

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175

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTRY COUNCIL
DECEMBER 31, 2021

Cash
Accounts receivable
Endowment earnings receivable
Due from other agencies, boards, and divisions
Securities and investments
Real estate

ASSETS

$

390,631
6,245
185,310
3,272,541
51,8183,906,545

Endowments - held by Endowment Program

20,561,059

Total Assets

Liabilities
Accounts payable
Unearned subscriptions$ 24,467,604
LIABILITIES AND NET ASSETS$

Total liabilities

75,535
10,65886,193

Net Assets
Without donor restrictions
Undesignated
Designated
Net assets without donor restrictions$

4,442,909
10,474,001
14,916,910

With donor restrictions
Perpetual in nature
Purpose restrictions

4,865,750
4,598,751

Net assets with donor restrictions

9,464,501

Total net assets

24,381,411

Total Liabilities and Net Assets$ 24,467,604

See independent accountant's report.
25

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSHARED SERVICESDECEMBER 31, 2021
ASSETSCash
Buildings and landLess: Accumulated depreciation
Furniture and equipment
Less: Accumulated depreciation
Total Assets

Liabilities

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

155,540
2,760,412(914,053)
156,745(156,745)$

2,001,899

$

1,725

153,815
1,846,359

Net assets without donor restrictions

2,000,174

Total Liabilities and Net Assets$

See independent accountant's report.
26

2,001,899

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177

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONHISTORICAL FOUNDATIONDECEMBER 31, 2021

Cash
Endowment earnings receivable
Due from other agencies, boards, and divisions
Real estate

ASSETS

$82,32722,510267,289
38,755
410,881

Endowments - held by Endowment Program

2,126,902

Total Assets

Liabilities

LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated$$2,537,783$-

276,341
47,361

Net assets without donor restrictions

323,702

With donor restrictions
Perpetual in nature
Purpose restrictions

1,299,553
914,528

Net assets with donor restrictions

2,214,081

Total net assets

2,537,783$

Total Liabilities and Net Assets

See independent accountant's report.
27

2,537,783

178

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSDECEMBER 31, 2021

Cash
Endowment earnings receivable
Due from other agencies, boards, and divisions

ASSETS

$

43,97527,082381,217452,274

Endowments - held by Endowment Program

2,587,341

Total Assets

Liabilities
Accrued expenses
Total liabilities$

3,039,615

$

875
875

LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated$453,558
32,101

Net assets without donor restrictions

485,659

With donor restrictions
Perpetual in nature
Purpose restrictions

1,648,141
904,940

Net assets with donor restrictions

2,553,081

Total net assets

3,038,740$

Total Liabilities and Net Assets

See independent accountant's report.
28

3,039,615

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

179

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSMALL CHURCH LOAN PROGRAMDECEMBER 31, 2021

Loans receivable, net of allowance for loan losses
Due from other agencies, boards, and divisions

ASSETS

Total Assets

Liabilities

LIABILITIES AND NET ASSETS$

80,265426,368$

506,633$-

Net Assets
With donor restrictions
Perpetual in nature

506,633

Total Liabilities and Net Assets$

See independent accountant's report.
29

506,633

180

MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATION
INSURANCE PROGRAMDECEMBER 31, 2021

Accounts receivable
Due from other agencies, boards, and divisions
Other assets

ASSETS

$

60,70099,582
13,136
173,418

Endowments - held by Endowment Program

2,167,547

Total Assets$

2,340,965

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

$

3,691
82,547
86,238Net Assets
Without donor restrictions
Undesignated
Designated$386,111
1,868,616

Net assets without donor restrictions

2,254,727

Total Liabilities and Net Assets$

See independent accountant's report.
30

2,340,965

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181

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTERIAL AID
DECEMBER 31, 2021

Cash
Endowment earnings receivable
Due from other agencies, boards, and divisions

ASSETS$45,11737,313
333,668
416,098

Endowments - held by Endowment Program

4,299,954

Total Assets

Liabilities$
LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated

4,716,052$$-

477,977
214,052

Net assets without donor restrictions

692,029

With donor restrictions
Perpetual in nature
Purpose restrictions

2,015,674
2,008,349

Net assets with donor restrictions

4,024,023

Total net assets

4,716,052

Total Liabilities and Net Assets$

See independent accountant's report.
31

4,716,052

182

MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONINVESTMENT LOAN PROGRAMDECEMBER 31, 2021
ASSETSInterest and dividends receivable, net of allowance for uncollectible interest
Securities and investments
Cash equivalents
Mortgage backed securities$$

6,199,057
25,690,413

88,05331,889,470
3,714,650

Loans receivable, net of allowance for loan losses
Total Assets$ 35,692,173

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

5,822,679
5,194,372
21,019,290

Total liabilities

32,036,341

Net Assets
Without donor restrictions
Undesignated

3,655,832

Total Liabilities and Net Assets$ 35,692,173

See independent accountant's report.
32

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THE CUMBERLAND PRESBYTERIAN CHURCH

183

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONRETIREMENTDECEMBER 31, 2021
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
Total Assets

Liabilities$$

2,296,645
550,935
1,069,895
26,506,022

8,085

30,423,497$ 30,431,582

LIABILITIES AND NET ASSETSNet Assets
Net assets available for retirement benefits$-

30,431,582

Total Liabilities and Net Assets$ 30,431,582

See independent accountant's report.
33

184

MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONENDOWMENT PROGRAMDECEMBER 31, 2021

Cash
Interest and dividends receivable
Securities and investments
Cash equivalents
Equity mutual funds
Real estate investment trusts
Private investment entities

ASSETS

$$2,376,941
2,431,261
4,780,475
74,317,802

228,91421,06083,906,479
1,305,584

Loans receivable, net of allowance for loan losses

85,462,037
Less: Net endowments held in trust for internal agencies(35,950,429)$ 49,511,608

Total Assets
LIABILITIES AND NET ASSETS
Liabilities
Due to other agencies, boards, and divisions
Endowments held in trust for external agencies
Cumberland Presbyterian Children's Home
Memphis Theological Seminary
Bethel University
Other designated persons and organizations
Endowments held in trust for internal agencies
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
Less: Net endowments held in trust for internal agencies
Total liabilities$$

566,826

5,880,061
15,587,253
3,838,054
23,639,414

48,944,782

2,707,243
17,251,012
2,587,341
3,639,774
567,852
188,813413,991
2,126,902
2,167,547
4,299,954

35,950,429(35,950,429)
49,511,608

Net Assets$ 49,511,608

Total Liabilities and Net Assets
See independent accountant's report.
34

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

185

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Contributions and gifts
Endowment earnings
Income from oil royalties
Net realized and unrealized gain on investments
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support

2,239,999
60,643
3,932
130,636

Totals38,227
6,747
380,208(130,636)$

2,278,226
67,3903,932
380,208-

2,435,210

294,546

2,729,756

2,296,370
3,780
92,044-

2,296,370
3,780
92,044

2,392,194-

2,392,194

Change in net assets

43,016

294,546

337,562

Net assets at beginning of year

434,957

2,855,840

3,290,797

Expenses
Program services
Management and generalFundraising
Total expenses

Net assets at end of year$

See independent accountant's report.
35

477,973$

3,150,386$

3,628,359

186

MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Interest income
Other income
Net realized and unrealized gain on investments
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support

181,803
314,139
92,993
14,81696
1,042

Totals

1,059
2,034(1,042)$

181,803
314,139
94,052
14,816
96
2,034-

604,889

2,051

606,940

200,780
229,338--

200,780
229,338-

Total expenses

430,118-

430,118

Change in net assets

174,771

2,051

176,822

1,157,449

22,914

1,180,363

Expenses
Program services
Management and generalFundraising

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

See independent accountant's report.
36

1,332,220$

24,965$

1,357,185

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

187

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Gifts - designatedGifts - undesignatedInterest income
Registration fees
Sales of materials, literature, etc.
Subscription income
Other income
Net realized and unrealized gain on investments
Net assets released from restrictions
Total revenues, gains, and other support
Expenses
Program services
Management and generalFundraising

Without Donor
Restrictions

With Donor
Restrictions$$

1,138,249

Totals2,276,786
981,414275,640
42,327
9,128
117,456
27,164
1,011,381

708,994
38,30142,364
951,117(1,011,381)

5,879,545

729,395

6,608,940

3,523,760
1,180,116-

3,523,760
1,180,116--$

1,138,249
708,994
2,315,087
981,414275,640
84,691
9,128
117,456
27,164
951,117-

Total expenses

4,703,876-

4,703,876

Change in net assets

1,175,669

729,395

1,905,064

Net assets at beginning of year

13,741,241

8,735,106

22,476,347

9,464,501$ 24,381,411

Net assets at end of year

$ 14,916,910

See independent accountant's report.
37

$

-

188

MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Our United OutreachWithout Donor
Restrictions

With Donor
Restrictions$$

Expenses
Program services
Management and generalFundraising362,127

Totals-$362,127

443,372--

443,372-

Total expenses

443,372-

443,372

Change in net assets(81,245)-(81,245)

2,081,419-

2,081,419

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

See independent accountant's report.
38

2,000,174$-$

2,000,174

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189

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Interest income
Other income
Net realized and unrealized gain on investments
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support

67,8999,411
20,474
95,880Totals61,093
3,956
6,963
238,357(95,880)$

67,89970,50424,4306,963
238,357-

193,664

214,489

408,153

48,861
114,252--

48,861
114,252-

Total expenses

163,113-

163,113

Change in net assets

30,551

214,489

245,040

Net assets at beginning of year

293,151

1,999,592

2,292,743

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.
39

323,702$2,214,081$

2,537,783

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Management service fees
Net realized and unrealized gain on investments
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions$$

135,798
200,774
15,67866,571
98,182

Total revenues, gains, and other support-

Totals200
4,822
310,637(98,182)$

135,798
200,974
20,50066,571
310,637-

517,003

217,477

734,480

231,353257,230--

231,353257,230-

Total expenses

488,583-

488,583

Change in net assets

28,420217,477

245,897

Net assets at beginning of year

457,239

2,335,604

2,792,843

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.
40

485,659$

2,553,081$

3,038,740

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191

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSMALL CHURCH LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Contributions and gifts
Interest income
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support

46,156

Totals46,155
15,641(46,156)$

46,155
15,641-

46,156

15,64061,796

46,156--

46,156-

46,156-

46,156

Change in net assets-

15,64015,640Net assets at beginning of year-

490,993490,993

Expenses
Program services
Management and generalFundraising
Total expenses

Net assets at end of year$

See independent accountant's report.
41

-

$

506,633$

506,633

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Premium revenue
Contributions
Interest income
Management service fees
Net realized (loss) on investments
Net unrealized gain on investments

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support
Expenses
Program services
Management and generalFundraising
Total expenses
Change in net assets
Net assets at beginning of year
Net assets at end of year$

See independent accountant's report.
42

1,444,910

6,204
500
(4,745)
101,421

Totals-$1,444,910

6,204
500
(4,745)
101,421

1,548,290-

1,548,290

1,456,095
17,724--

1,456,095
17,724-

1,473,819-

1,473,819

74,471-

74,471

2,180,256-

2,180,256

2,254,727$-$

2,254,727

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193

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONMINISTERIAL AID
FOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Contributions and gifts
Endowment earnings
Interest income
Net realized and unrealized gain on investments
Net assets released from restrictions

Without Donor
Restrictions

With Donor
Restrictions

$

$

7,981
487,495(145,525)

10,00024,44015,977487,495-

187,961

349,951

537,912

136,536--

136,536-

Total expenses

136,536-

136,536

Change in net assets

51,425349,951

401,376

Net assets at beginning of year

640,604

3,674,072

4,314,676

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

Net assets at end of year$

See independent accountant's report.
43

10,00024,4407,996
145,525

Totals692,029$-

4,024,023$$

4,716,052

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021

Revenues, gains, and other support
Interest income
Interest expense

Without Donor
Restrictions

With Donor
Restrictions$$

1,192,005(775,277)

Totals-$1,192,005(775,277)

Net interest income

416,728-

416,728

Net realized and unrealized (loss) on investments(466,159)-(466,159)(49,431)-(49,431)

Expenses
Program services
Management and generalFundraising

66,00050,165--66,00050,165-

Total expenses

116,165-

116,165

Change in net assets(165,596)-(165,596)

Net assets at beginning of year

3,821,428-

3,821,428

Total revenues, gains, and other support

Net assets at end of year$

See independent accountant's report.
44

3,655,832$-$

3,655,832

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195

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONRETIREMENT FUNDFOR THE YEAR ENDED DECEMBER 31, 2021
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 gain on investments$

Net investment income
Contributions
Contributions by participants

41,151(10,995)
692,335
3,100,037
3,822,528
694,729

Total additions

4,517,257

Deductions from Net Assets Attributed to:Participant withdrawals

2,462,200

Change in plan assets available for retirement benefits

2,055,057

Plan assets available for retirement benefits at beginning of year

28,376,525

Plan assets available for retirement benefits at end of year

See independent accountant's report.
45$ 30,431,582

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERSCHEDULE OF CHANGE IN ENDOWMENTS HELD IN TRUSTENDOWMENT PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021
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 gain on investments$

Total revenues, gains, and other support

256,661
205,520(196,896)
10,501,733
10,767,018

Disbursements to agencies

2,942,155

Change in endowments held in trust

7,824,863

Endowments held in trust at beginning of year

77,070,348

Endowments held in trust at end of year

$ 84,895,211

Represented by Funds Held in Trust for Others:
Bethel University
Cumberland Presbyterian Children's Home
Memphis Theological Seminary
Other designated persons and organizations$

3,838,054
5,880,061
15,587,253
23,639,414
48,944,782

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

2,707,243
17,251,012
2,587,341
3,639,774
567,852
188,813413,991
2,126,902
2,167,547
4,299,954
35,950,429

Endowments held in trust at end of year

$ 84,895,211

See independent accountant's report.
46

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197

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2021
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)
Unification Task Force
Total distributions
Property tax
Total functional expenses$

113,165
135,798
13,150Management
and GeneralFundraising

$

$

-

-

Total

$

113,165
135,798
13,1504,617
12,403
280,649
11,317--

4,617
12,403
280,649
11,317

67,899286,305
181,064
67,899129,913205,960
245,568
113,165
28,5183,780--

67,899286,305
181,064
67,899129,913205,960
245,568
3,780
113,165
28,518362,128
35,000-92,044-362,128
92,04435,0002,294,518
1,852$ 2,296,370

3,780
3,780

92,044
92,0442,390,342
1,852
2,392,194

See independent accountant's report.
47

$

$

$

198

MINUTES OF THE GENERAL ASSEMBLY

BETHEL UNIVERSITYFINANCIAL STATEMENTS
AND OTHER INFORMATIONJULY 31, 2021 AND 20202022

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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 - 34

OTHER INFORMATION
Financial Responsibility Supplemental Schedule ............................................

35 - 38

University Key Financial Ratios (unaudited) ..................................................

39 - 42Net Assets Without Donor Restrictions Exclusive of Property,
Buildings, Equipment, and Related Debt and Obligation Under
Financing Arrangement (unaudited) ..............................................................

43

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

44

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

45

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 ............................................................

46 - 47

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

48 - 50SCHEDULE OF FINDINGS AND QUESTIONED COSTS ...................................

51 - 52SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS...........

53

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MINUTES OF THE GENERAL ASSEMBLY

Independent Auditor’s Report

The Board of Trustees
Bethel University
McKenzie, Tennessee
Report on the Financial Statements
We have audited the accompanying financial statements of Bethel University (the “University”),
which comprise the statements of financial position as of July 31, 2021 and 2020, and therelated statements of activities, functional expenses and cash flows for the years then ended, andthe related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States ofAmerica; this includes the design, implementation, and maintenance of internal control relevantto the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. 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. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of theentity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of thefinancial statements.
The Astoria • 3803 Bedford Avenue, Suite 103 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA

2022

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201

We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinion.
OpinionIn our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of Bethel University as of July 31, 2021 and 2020, and the changes in its
net assets and its cash flows for the years then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Other Information
Our audits were conducted for the purpose of forming an opinion on the financial statements as
a whole. The accompanying financial responsibility supplemental schedule on pages 35-38 andthe accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Codeof Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance), are presented for purposes ofadditional analysis and is not a required 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 to prepare 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 theunderlying accounting and other records used to prepare the financial statements or to thefinancial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the information isfairly stated, in all material respects, in relation to the financial statements as a whole.
Disclaimer of Opinion on Other Information
Our audits were conducted for the purpose of forming an opinion on the financial statements as
a whole. The University Key Financial Ratios on pages 39-42, and Net Assets Without Donor
Restrictions Exclusive of Property, Buildings, Equipment, and Related Debt and Obligation
Under Financing Arrangement on page 43, which are the responsibility of management, arepresented for purposes of additional analysis and are not a required part of the financial
statements. Such information has not been subjected to the auditing procedures applied in theaudit of the financial statements and, accordingly, we do not express an opinion or provide any
assurance on it.

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202

MINUTES OF THE GENERAL ASSEMBLY

Bethel University

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
September 25, 2021, 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
September 25, 2021

-3-

2022

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203

BETHEL UNIVERSITY
STATEMENTS OF FINANCIAL POSITIONASSETS
2021
Cash and cash equivalents
Perkins loan cash
Receivables:
Contributions, net (Note B)
Students, net of allowances of $663,372
and $754,125 respectively
Perkins loans, net of allowances of $5,980
and $128,264 respectively
Other
Inventories
Prepaid expenses, deposits, and other assets
Investments (Note C)
Beneficial interest in assets held by others (Note D)
Cash value life insurance$

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

July 31,587,687
33,674$

1,898,637
31,897

17,961,516

18,535,652

831,358

890,657

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

75,48655,20916,525265,006
4,885,977
4,276,661
506,586

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

260,851
84,967,701
8,343,779
402,003
1,284,514
539,904
95,798,752(32,190,382)

61,988,448

Total assets

2020

63,608,370$

92,520,520$

95,046,663$

655,207744,079
1,752,778
3,519,995
44,396,760
33,659$693,642782,2632,497,925
6,106,115
44,567,626
144,263

LIABILITIES 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

51,102,478

54,791,834

Net Assets:
Without donor restrictions
With donor restrictions

28,365,799
13,052,243

28,291,616
11,963,213

Total net assets

41,418,042

40,254,829$

Total liabilities and net assets

See accompanying notes to financial statements.
-4-

92,520,520$

95,046,663

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MINUTES OF THE GENERAL ASSEMBLY

2022

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$

See accompanying notes to financial statements.
-5-

13,052,243$

41,418,042

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205

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$

42,618,121
1,236,192(12,585,924)
31,268,389
142,147
346,789
1,196,105
35,578
5,832,486
6,035,177
1,203,363
46,27977,121

Total revenue and other support

Year Ended July 31, 2020
With Donor
Restriction$

156,122(46,279)(77,121)$

Total

42,618,121
1,236,192(12,585,924)
31,268,389
142,147
346,789
1,352,227
35,578
5,832,486
6,035,177
1,203,363-

46,183,434

32,722

46,216,156

18,085,145
1,903,210
9,874,895
9,665,715
3,596,800-

18,085,145
1,903,210
9,874,895
9,665,715
3,596,800

Total expenses

43,125,765-

43,125,765

Change in Net Assets
Before Other Changes

3,057,669

32,722

3,090,391(24,916)

321,429
395,494-

321,429
395,494(24,916)-(346,789)(346,789)

Total other changes(24,916)

370,134

345,218

Change in Net Assets

3,032,753

402,856

3,435,609

25,258,863

11,560,357

36,819,220

Expenses
Instruction
Academic support
Student services
Institutional support
Auxiliary enterprises

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$

28,291,616$

See accompanying notes to financial statements.
-6-

11,963,213$

40,254,829

2022
MINUTES OF THE GENERAL ASSEMBLY
206

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

2020
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

BETHEL UNIVERSITY
STATEMENTS OF FUNCTIONAL EXPENSESYEARS ENDED JULY 31, 2021 AND 2020$

2,045,422

1,328,432
300,143
106,400
5,086
500
136,957
133,062
34,842
-

$

$

$

$

9,874,895

6,040,576
556,505
408,371808,372
140,593635,986
597,944
512,189
1,703
172,656-

8,784,444

5,661,401
602,821287,470
636,942
99,038612,106
571,461
149,636
2,372
161,197
-

$

$

$

$

9,665,715

5,543,416
274,210
299,044786,971
156,001
375,204
639,715585,278
501,339
10,369338,203
155,965

9,035,201

5,493,284
272,915
253,420
812,938
104,717290,350
639,719587,773
153,908
9,785
416,392
-

$

$

$

$

3,596,800

437,298
319,787
24,8002,433
1,523,981
868,195
217,793
196,883
5,630-

3,900,923

532,630
316,130
28,095
1,586
1,793,532
892,505
253,770
79,758
2,917
-

$

$

$

$

43,125,765

23,338,598
2,201,243
4,289,055
789,404
985,667
2,229,013
3,371,774
2,611,348
2,247,163
17,702
523,524
521,274

40,105,372

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

Total Expenses$

1,208,116
256,924
91,47914,290118,442
115,243
98,716-

AuxiliaryEnterprises

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$

1,903,210

Institutional
Support

$

16,339,382$

Student
Services$

10,109,192
793,817
3,465,361
7,004
189,235
1,109,436
1,095,090
938,036
12,665365,309

Academic
Support

$

18,085,145

Instruction$

See accompanying notes to financial statements.
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207

BETHEL UNIVERSITY
STATEMENTS OF CASH FLOWSCASH 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

Years Ended July 31,
2021
2020
$

1,163,213$

3,435,609

81,402(37,584)(913,621)(17,842)2,609,004(447,683)(18,267)
2,611,348

279,697
150,052
197,731(115,381)(1,981)(63,009)(348,574)
328,376
107,986
5,031,607
3,175(31,179)(38,435)(38,184)(745,147)(110,604)(31,695)
1,241,987(640,064)(51,919)(288,352)(83,586)(321,429)
5,813,855

2,405,200

9,249,464

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property, buildings and equipment(985,270)(366,708)

Net cash used in investing activities(985,270)(366,708)

1,800,025(4,386,145)(174,678)
31,6952,850,795(11,124,831)(675,190)
321,429(2,729,103)(8,627,797)

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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BETHEL UNIVERSITY
STATEMENTS OF CASH FLOWS - Continued
Years Ended July 31,
2021
2020
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year$

(1,309,173)
1,930,534$

254,959
1,675,575

Cash and cash equivalents at end of year$

621,361$

1,930,534$

683,164$

2,236,838

Supplemental disclosures of cash flow information:
Interest/fees paid

See accompanying notes to financial statements.
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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 and 2020, were $831,358 and $890,657,
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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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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 agings 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, 2021 and 2020, totaled $39 and $75,486,
respectively, net of allowances of $5,980 and $128,264, 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, 2021 and 2020, student
loans represented 0.00% and 0.08%, respectively, of total assets. Under federal law, theauthority for schools to make new Perkins loans ended on September 30, 2017, withfinal disbursements permitted through June 30, 2018.

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES - Continued
Property and Equipment - Continued
The estimate to complete construction in progress is $4,001,444 and $4,206,775 as ofJuly 31, 2021 and 2020, 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 and $810,011 as ofJuly 31, 2021 and 2020, respectively, 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, 2021 and 2020 were $33,659 and $144,263,
respectively.
Advertising Costs
The University expenses advertising costs as incurred and totaled approximately$814,524 and $789,404 for the years ended July 31, 2021 and 2020, 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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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 or 2020.
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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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
A.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
Reclassifications
Management made certain reclassifications to the 2020 financial statements in order for
those to conform to the 2021 presentation. These reclassifications had no effect on thechange in net assets.

B.

CONTRIBUTIONS RECEIVABLE
Contributions receivable at July 31, 2021 and 2020 consist of the following:

Contributions receivable (present value)
Less: allowance for doubtful contributions

2021

2020

$ 18,107,127( 145,611)$ 18,683,263( 147,611)$ 17,961,516$ 18,535,652

Expected maturities of contributions receivable at July 31, 2021 are as follows:
Fiscal YearEnding July 31,

Amount

2022
2023
2024
2025
2026
Thereafter
Total expected contributions
Add: allowance for net present value using a weighted
average discount rate of 1.00%
Present value of contributions receivable$ 11,955,157
1,980,700
1,975,900
725,000
725,000
1,125,000
18,486,757(

379,630)$ 18,107,127

In September 2021, the University received a gift of a collection of rocks estimated to bevalued between $10-12 million. The gift is intended to fulfill a previous $10 million
pledge. An appraisal is currently be conducted.
.

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020C.

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 5.0% of the funds
administered by the Board at July 31, 2021 and 2020. The investments of the University,
including investment property with a book value of $476,810 and $1,176,810 as of July
31, 2021 and 2020, respectively, are invested as follows:

D.

2021

2020

Administered by the Board:
Marketable equity and debt securities$3,825,344$3,092,633

Administered by the University:
Marketable equity and debt securities
Certificates of deposits
Investment Property and Other

50,523
867,521746,149

24,061
506,259
1,263,024$5,489,537$4,885,977

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, 2021 and 2020, was $4,586,722 and$4,276,661, 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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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
E.

DEBT
The University has the following debt obligations at July 31, 2021 and 2020:
2021

2020

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% (5.00% at July 31, 2021)
line-of-credit matures and full payment due
September 20, 2023; collateralized by accounts
receivable, equipment, and inventory.
$2,370,042
Line-of-credit totaling $752,775 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%
line-of-credit matures and full payment due
November 5, 2020; collateralized by real property.
Paid in full September 22, 2020.

$2,760,042-

412,586

Note payable to First Bank, bearing interest at
4.50%, with full principal balance maturing
September 8, 2021; collateralized bycertain real property; subsequently extended to
December 8, 2021.

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.

112,612

216,562

Note 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.

187,341

233,335- 19 -

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
E.

DEBT - Continued
2021

2020

Note payable to Carroll Bank & Trust, payable inmonthly installments of $5,154 includinginterest of 6.25% through July 21, 2024,with a final payment of $602,838 due August21, 2024; collateralized by certain real property.
Paid in full February 3, 2021.
Note payable to Small Business Administration,
payable in monthly installments of $641 includinginterest of 2.75% beginning June 30, 2021
through May 30, 2051; collateralized bycertain tangible personal property. Note is in deferral,-

683,590150,000

150,000-

1,650,000$3,519,995$6,106,115

Line-of-credit with a related party private company
totaling $5,000,000, bearing interest at 5.00%,
payable in monthly installments of interest only,
continuing until July 31, 2021; at which time thebalance is due. Paid in full August 19, 2020.

The anticipated maturities of the University’s notes payable are as follows:
Fiscal YearEnding July 31,

Amount

2022
2023
2024
2025
2026
Thereafter$3,224,027
151,295
3,469
3,578
3,679
133,947$3,519,995

Interest Expense
For the years ending July 31, 2021 and 2020, the University incurred interest expense of$534,564 and $2,082,929 respectively.

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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021, 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, in which the
University leased back from NCCD - Bethel Properties LLC. The University remits thelease 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, 2021 totaled$57,998,848, with accumulated depreciation of $13,312,498.
Minimum future lease payments under capital leases as of July 31, 2021, are as follows:
Fiscal YearEnding July 31,

Amount

2022
2023
2024
2025
2026
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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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020F.

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 reamortized 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, 2021, the University was in compliance with this covenant and ratio.

G.

NET ASSETSNet Assets Without Donor Restrictions
At July 31, 2021 and 2020, 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, 2021 and 2020, net assets with donor restrictions are available for thefollowing purposes or periods:
2021
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 -

60,981

2020$

98,724

143,274
1,771,495

262,827
1,056,586

6,489,771
4,586,722

6,268,415
4,276,661$13,052,243$11,963,213

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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 and 2020:

Purpose restrictions accomplished; campus facilities,
professional development, activities, building
projects, other
Purpose restrictions accomplished; scholarships
and grants

H.

2021

2020

$179,198$45,279

13,0001,000$192,198$46,279

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, 2021 AND 2020
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, 2021 and 2020.
2021

2020

Endowment net assets, beginning of year
Investment return, net
Contributions
Released from Restriction
Appropriation of endowment assets
for expenditure
Other changes, net$ 11,601,662
1,581,931
31,695(13,000)$ 11,392,332
395,494
321,429(
1,000)(((

Endowment net assets, end of year

$ 12,847,987- 24 -

354,301)-

346,789)
159,804)$ 11,601,662

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 and 2020, 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 5%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, 2021 AND 2020
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, 2021, and 2020.
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, 2021 and 2020 is $3,299,063 and $3,639,895,
respectively. All donor restricted earnings since 2011 have been accumulated and spentas per donor wishes.
Future endowment repayments as of July 31, 2021 are as follows:
Fiscal YearEnding July 31,

Amount

2022
2023
2024
2025
2026
Thereafter$

102,511350,000
350,000
400,000
400,000
1,696,552$3,299,063- 26 -

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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 and 2020 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, 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

-

-

-

-

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227

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2020
Assets:Investments:
Cash and cash
equivalents$ 259,983
Certificates ofdeposits
506,259
Equity funds:
U.S. Equities
24,061
Fixed income
Venture capital
2,918,864
Investment
property
1,176,810
Total
Investments $4,885,977
Beneficial interests
in trusts
4,276,661

4,276,661

4,276,661$56,351,293-

Liabilities:
Debt andfinancingarrangement$50,673,741$ 259,983 $ 259,983$259,983

$

-

$

-

506,259

506,259

506,259--

24,061
2,918,864

24,061
2,918,864

24,061--

2,918,864

1,176,810

1,176,810--

1,176,810$4,885,977 $4,885,977$790,303-$4,095,674-

4,276,661

-

-

-

-

$

Changes in Level 3 assets are as follows:
Fair Value Measurements Using Significant
Unobservable Inputs (Level 3)
2021
2020
Beginning Balance
Purchases and sales, net
Donated assets$ 4,095,674( 26,271)-$ 4,290,027( 214,353)
20,000Ending Balance$ 4,069,403$ 4,095,674- 28 -

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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 2021 and 2020, was $301,327 and $297,240, 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 2021 and 2020, of $409,745 and $398,982,
respectively.

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
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, 2021 and 2020.
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, 2021 are as follows:
Fiscal YearEnding July 31,

Amount

2022
2023
2024
2025

$ 516,031
251,543
185,400
150,000$1,102,974- 30 -

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BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
M.

OPERATING LEASES - Continued
Operating lease payments under the non-cancelable leases totaled $572,687 and$654,626 for the years ended July 31, 2021 and 2020, respectively.
On August 10, 2011, the University entered into a ten (10) year lease, which expires
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 each of the years ended July 31, 2021 and 2020, respectively. As of
September 1, 2021, the University is leasing the building on a month-to-month basis.

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 2021 and 2020, 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.
Total fees incurred during fiscal years 2021 and 2020 were $2,244,652 and $2,954,770,
respectively.
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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020
O.

RELATED PARTY TRANSACTIONS - Continued
During fiscal years 2020, the University entered into an agreement with a company cofounded by a member of the Board of Trustees. Under the agreement, the company was
granted rights as the University’s exclusive technology supplier for the Registered Nurse
to Bachelor of Science in Nursing (RN to BSN) online program of study. The company
has developed a learning management system (LMS) that is used as a platform for online
curriculum delivery for the Colleges of Arts and Sciences and Health Sciences. The
curriculum is developed by and remains the property of the University. Additionally, thecompany provides online support for students and faculty and has developed a process
within the LMS to obtain other analytical data. Fees under the agreement are $50 peruser per class and $25 per user per lab for licensing rights to the product, including allenhancements, modifications, and new releases or modules. The agreement was
executed March 9, 2015 and shall continue for five (5) years, which will automaticallyextend for an additional two (2) years unless terminated in accordance with theagreement. During fiscal year 2020, the University gave the appropriate notice toterminate this contract. Total fees incurred during fiscal year 2020 was $170,122. Thisagreement was not renewed during fiscal year 2021.
The University entered into leasing arrangements with related parties as described in
Note M.

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2022

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020P.

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:
2021

2020

621,361
17,961,516
831,35839
170,5905,489,537
4,586,722
524,428$ 1,930,534
18,535,652
890,657
75,48655,2094,885,977
4,276,661
506,586$30,185,551$31,156,762$(

33,714)$( 107,383)(6,531,600)(6,489,771)(8,669,110)(6,268,415)(1,914,769)(4,586,722)( 203,007)( 48,673)( 476,810)(1,319,413)(4,276,661)( 435,696)( 408,665)(1,176,810)

Financial assets available to meet cash needs
for general expenditures within one year
$ 9,900,485$ 8,494,609

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
Financial assets at end of year
Less assets unavailable for general expenditures
within one year:
Perkins restricted cash and loans
Contributions receivable due in greater than
one year (net)
Endowment funds held in perpetuity
Restricted by donors with purpose restrictions,net of estimated endowment distributions
Assets held in trust by others
Other restrictions
Debt service reserve
Investments in real property$

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.
The University has $5,000,000 available on a line of credit that is available for
operations. The University has utilized this line of credit for operations at times in prioryears. The total line of credit is $5,000,000, of which $0 was outstanding as of July 31,
2021 (see Note E).
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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO FINANCIAL STATEMENTSJULY 31, 2021 AND 2020P.

LIQUIDITY AND AVAILABILITY - Continued
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 1, 2021, 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, the subsequent payments of certain debt as disclosed in Note E andthe deferral of direct loan payments on the obligations under financing arrangement as
disclosed in Note F.

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OTHER INFORMATION

2022

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THE CUMBERLAND PRESBYTERIAN CHURCH

235

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMENTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2021
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, 2019, 2020, and 2021, management calculated the
University’s financial responsibility composite scores as follows:- 35 -

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2022

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMNTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2021
Net Assets
1. Net assets with donor restictions: 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$

1,771,495
4,586,722$

6,358,217$

65,830,140(4,956,867)
60,873,273

4. Debt Financed Post-implementation property, plant and equipment, net
Long-lived assets aquired 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

6,489,771

770,625$$

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

344,550
61,988,448

45,817,779(1,121,066)
44,696,713

13,782,317(11,412,275)
2,370,042

d.Total pre-implementation debt

47,066,755

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
‐ 36 ‐$

850,000
47,916,755

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237

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMNTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2021
Primary Reserve Ratio:
Statement of Financial Posistion - 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
Supplmental Disclosure - Net assets withdonor restrictions, restricted in perpetuity
14 Line 1
Statement of Activities - Total operating
expenses and total depreciation from non15 operating activities
16 None noted
Equity Ratio:
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
Statement of Financial Position - Total
21 Assets
22 None noted
23 None noted
24 None noted

Expendable Net Assets:
Net assets without donor restrictions$ 28,365,799

Net assets with donor restrictions
Secured and Unsecured related party
receivables

13,052,243

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$ 61,988,448
60,873,273
344,550

Construction in progress

770,625

Long-term debt - for long term purposes preimplementation
Long-term debt - for long term puposes postimplementation
Term endowments and beneficial interest
with donor restrictions

44,696,713
6,358,217

Term endowments

1,771,495

Beneficial interests

4,586,722

Net assets with donor restrictions: restricted
in perpetuity

6,489,771

Total Expenses and Losses
Total expenses without donor restrictions taken directly from Statement of Activities
Net investment losses

40,105,372-

Modified Net Assets:
Net assets without donor restrictions

28,365,799

Net assets with donor restrictions
Intangible assets
Secured and Unsecured related party
receivables

13,052,243-

Modified Assets:
Total Assets
Lease right-of-use asset pre-implementation
Intangible assets
Secured and Unsecured related party
receivables

92,520,520-

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
restrctions (operating and non-operating)
26 and restricted capital contributions released

Change in Net Assets Without Donor
Restrictions

Total Revenue and Gains

74,183$ 40,179,555‐ 37 ‐

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2022

BETHEL UNIVERSITYFINANCIAL RESPONSIBILITY SUPPLEMENTAL SCHEDULEREQUIRED BY THE U.S. DEPARTMENT OF EDUCATIONYEAR ENDED JULY 31, 2021
FINANCIAL RESPONSIBILITY COMPOSITE SCORE - Continued
Ratios:Primary Reserve Ratio:
Expendable Net Assets
Total Expense

0.2845Equity Ratio:
Modified Net Assets
Modified Assets

0.3624Net Income Ratio:
Change in Net Assets Without
Donor Restrictions
Total Unrestricted Revenue

0.01902019$ 13,914,528$ 48,902,137$ 36,819,220$101,601,330

0.23320.42352020$ 10,062,321$ 43,150,681$ 40,254,826$ 95,046,663

0.0657$948,114$ 49,850,251

0.28120.4477$ 3,032,753$ 46,158,518
2.33332.54123.00002.81222.68601.0923Composite Score:
Primary Reserve Weighted Score
Equity Weighted Score
Net Income Weighted Score

1.13820.86970.39020.93331.01650.60001.12491.07440.2185- 38 -$ 41,418,042$ 92,520,520$
74,183$ 40,179,555

2.84542.1743
1.95102.4$ 11,278,319$ 40,105,372

0.0019Strength Factor Scores:
Primary Reserve strength factor score
Equity strength factor score
Net Income strength factor score

Total Composite Score (Rounded):

2021

2.6

2.4

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITY
UNIVERSITY KEY FINANCIAL RATIOS (UNAUDITED)YEAR ENDED JULY 31, 2021
UNIVERSITY KEY FINANCIAL RATIOSThe financial health of the University can be evaluated through the use of ratios. The following
ratios are customarily utilized by higher education institutions to measure financial condition.
There are four fundamental financial questions addressed by analysis of four core ratios.
Are resources sufficient and flexible enough to support the mission? - Primary Reserve
Ratio
Do operating results indicate the institution is living within available resources? - Net
Operating Revenues Ratio
Does asset performance and management support the strategic direction? - Return on
Net Assets
Are financial resources, including debt, managed strategically to advance the mission? Viability Ratio

When combined, these four ratios deliver a single measure of the University’s overall financial
health, referred to as the Composite Financial Index. The following charts analyze theaforementioned ratios for the fiscal year ended July 31, 2019, 2020, and 2021:
Composite Financial Index
The Composite Financial Index (CFI) is calculated based upon the values of its four component
ratios: 1) Primary Reserve, 2) Net Operating Revenue, 3) Return on Net Assets, and 4) Viability
Ratio. Once each of the four ratios is calculated, further weighting is conducted to measure therelative strength of the score and its importance in the composite score. The CFI combines thefour core ratios identified below into a single score. The combination, using a prescribedweighting plan, allows a weakness or strength in one ratio to be offset by another ratio result.
The CFI reflects a picture of the financial health of the institution at a point in time.
COMPOSITE FINANCIAL INDEX (CFI)
FY19

FY20

FY21

1.3

2.7

1.5

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BETHEL UNIVERSITY
UNIVERSITY KEY FINANCIAL RATIOS (UNAUDITED)YEAR ENDED JULY 31, 2021
UNIVERSITY KEY FINANCIAL RATIOS - Continued
Primary Reserve Ratio
The Primary Reserve Ratio is intended to address the question of sufficiency and flexibility forsupport of the mission. The ratio measures the financial strength of the University by comparing
expendable net assets, which includes those assets the University can access and spend quickly
to meet obligations, to total expenses at the end of every fiscal year. This ratio identifies the
University’s financial strength and flexibility by identifying how long the University canfunction by using reserves without the generation of any new net assets. A primary reserve ratioof .40 or 40% is advisable, implying that the university has the ability to cover over 4 ½ monthsof expenses. Key items that can impact this ratio include principal payments on debt, using net
assets to fund capital construction projects, endowment returns, and total operating expenses.
Although not reaching the benchmark, the University’s ratio is trending in a positive direction.
PRIMARY RESERVE RATIOEXPLANATION

FY19

FY20

FY21

$25,258,863$28,291,616$28,365,799

$

$

$

$65,830,140$63,608,370$61,988,448+ net assets without donor
restrictions EOY+ net assets with purpose/time
donor restrictions EOY-- land, building, and equipment,
net of depreciation EOY$54,317,778$50,673,741$47,916,755+ long-term debt EOY$48,902,137$43,125,765$40,105,372

total expenses

0.28

0.36

0.36

Ratio

2.14

2.74

2.72

strength factor

0.7

1.0

1.0

weighted value

168,026

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITY
UNIVERSITY KEY FINANCIAL RATIOS (UNAUDITED)YEAR ENDED JULY 31, 2021
UNIVERSITY KEY FINANCIAL RATIOS - Continued
Net Operating Revenues Ratio
The Net Operating Revenues Ratio is intended to indicate if the University is living within its
available resources. The University needs to generate some level of surplus over long periods oftime because operations are one source for reinvestment in future initiatives. Short-term deficits
may occur as a result of strategic decisions. It is when deficits are unplanned or unmanaged andoccurring as a result of core operations that evaluation of operations is necessitated. A positive
ratio indicates the University is in good financial condition. An organization should establish atarget percentage, and establishing a benchmark should be in line with operating growth. A ratioof 2 to 4 percent indicates the University operated within its means and should be maintained
over time; however, fluctuations from year to year are normal. A large ratio identifies anoperating surplus and a stronger financial position. While a negative ratio indicates an operating
loss for the year, universities need to be careful about too large of a positive ratio, indicating
under spending on mission critical initiatives.
NET OPERATING REVENUES RATIO (%):
Using Change in Unrestricted Net Assets
FY19
$

FY20

FY21
74,183

EXPLANATION
change in net assets without
donor restrictions
total unrestricted revenue

948,114$ 3,032,753$$49,850,251$46,183,434$40,179,555

1.9

6.6

.2

ratio

1.46

5.05

.14

strength factor

0.1

0.5

0.0

weighted value

Return on Net Assets Ratio
The Return on Net Assets Ratio is intended to assess if the asset performance and management
support the strategic direction. The ratio measures whether the University is financially betteroff than in the previous year by measuring total economic return or the level of change in total
net assets. This ratio is the most comprehensive measure of growth or decline in wealth overtime. There is not a specific threshold; however, 3 to 4 percent is a generally acceptable real rateof return. An improving trend in this ratio indicates the university is increasing its net assets andis likely to be in a position to set aside financial resources to strengthen its future financial
flexibility. Key items that may impact this ratio include changes in the net operating revenue
ratio, endowment returns, capital gifts and grants, capital transfers, and endowment gifts. This
indicator can be greatly impacted when borrowing money for a capital project and when thecapital item is added to Net Assets. Looking at the trend will even out the anomalies.

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BETHEL UNIVERSITY
UNIVERSITY KEY FINANCIAL RATIOS (UNAUDITED)YEAR ENDED JULY 31, 2021
UNIVERSITY KEY FINANCIAL RATIOS - Continued
Return on Net Assets Ratio - Continued
RETURN ON NET ASSETS RATIO (%)
FY19

EXPLANATION

FY20

FY21

780,789$ 3,435,609$ 1,163,213

change in net assets$36,038,431$36,819,220$40,254,829

total net assets BOY

2.2

9.3

2.9

ratio

1.08

4.67

1.44

strength factor

0.2

0.9

0.3

weighted value$

Viability Ratio
The Viability Ratio is intended to address the question of whether financial resources are being
strategically managed to advance the mission of the University. It measures availability of
expendable net assets for coverage of debt should the University be required to settle its
obligations as of the date on the balance sheet. A 1:1 ratio is desired, indicating adequate net
assets to meet obligations. This ratio is one of the most basic determinants of clear financial
health and is regarded as governing the University’s ability to assume new debt. A ratio of 1.25
or greater indicates a strong creditworthy University with sufficient resources to satisfy debt
obligations; however, each university should identify the ratio that is right for its mission
specific needs. A viability ratio that falls below 1:1 hinders the university’s ability to respond toadverse condition, to secure external capital, and to have flexibility to fund new objectives. Key
items that may impact this ratio include principal payments on debt, using net assets for capitalconstruction projects, issuance of new debt, and endowment returns. Although not reaching thebenchmark, the University’s ratio is trending in a positive direction.
VIABILITY RATIOEXPLANATION

FY19

FY20

FY21

$25,258,863$28,291,616$28,365,799

$

$

$

$65,830,140$63,608,370$61,988,448+ net assets without donor restrictions
EOY+ net assets with purpose/time donor
restrictions EOY-- land, building, and equipment, net of
depreciation EOY$54,317,778$50,673,741$47,916,755+ long-term debt EOY$54,317,778$50,673,741$47,916,755

long-term debt EOY

0.26

0.31

0.30

ratio

0.61

0.74

0.73

strength factor

0.2

0.3

0.3

weighted value

168,026

361,551204,255- 42 -

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THE CUMBERLAND PRESBYTERIAN CHURCH243

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, 2021
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

2021

July 31,
2020

2019

$ 41,418,042$ 40,254,829$ 36,819,220

Less: Plant assets, net(61,988,448)(63,608,370)(65,830,140)

Less: Restricted assets(13,052,243)(11,963,213)(11,560,357)

Add: plant-related debt

45,502,914

45,817,779

52,403,436$ 11,880,165$ 10,501,025$ 11,832,159

Net assets without donor restrictions, not including plantand debt- 43 -

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2022

BETHEL UNIVERSITYSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JULY 31, 2021
Federal Grantor/Pass-through Grantor/
Program or Cluster Title
U.S. Department of Education - Direct Awards
Student Financial Assistance - Cluster: (1)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

Federal
CFDA Number

FederalExpenditures

84.26884.03884.033$24,570,976
6,019
90,00384.00784.06384.379325,885
6,646,974
9,422

Total Student Financial Assistance Cluster
CARES Act: Higher Education Emergency Relief
Fund Cluster:
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$31,649,279

84.425E$1,060,537

84.425F

3,926,183

84.425M

201,732

Total CARES Act: Higher Education
Emergency Relief Fund Cluster$5,188,452

U.S. Department of Education - Pass-throughProgram from:Special Education: Grants to States
Tennessee Teachers Assistants Grant

84.027A$

8,922

Total U.S. Department of Education

36,846,653

Total Expenditures of Federal Awards$36,846,653(1) Tested as a major program

See independent auditor’s report.
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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JULY 31, 2021
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 - CFDA #84.038
The outstanding loan balance for the Federal Perkins Loan Program at July 31, 2021 was$39, net of the allowance for uncollectible loans of $5,980. Total loan disbursements forthe program for the year ended July 31, 2021, were $0.

C.

FEDERAL DIRECT LOANS PROGRAM - CFDA #84.268
During the fiscal year ending July 31, 2021, the University processed $24,570,976 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, 2021.

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MINUTES OF THE GENERAL ASSEMBLY

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”), which comprise the statements of financial
position as of July 31, 2021, and the related statements of activities, functional expenses andcash flows for the year then ended, and the related notes to the financial statements, and haveissued our report thereon dated September 25, 2021.
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.

The Astoria • 3803 Bedford Avenue, Suite 103 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA2022

2022

THE CUMBERLAND PRESBYTERIAN CHURCH

Bethel University

Our consideration of the internal control was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control thatmight be material 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 may exist that have not been identified.
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
September 25, 2021

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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
We have audited Bethel University’s (the “University”) compliance with the types ofcompliance requirements described in the OMB Compliance Supplement that could have a direct
and material effect on the University’s major federal program for the year ended July 31, 2021.
The University’s major federal program is identified in the summary of auditor’s results sectionof the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms andconditions of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the University’s major
federal programs based on our audit of the types of compliance requirements referred to above.
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 (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Those standards and the Uniform Guidance require that we plan andperform the audit to obtain reasonable assurance about whether noncompliance with the types ofcompliance requirements referred to above that could have a direct and material effect on amajor federal program occurred. An audit includes examining, on a test basis, evidence about
the University’s compliance with those requirements and performing such other procedures as
we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for the
major federal program. However, our audit does not provide a legal determination of the
University’s compliance.

The Astoria • 3803 Bedford Avenue, Suite 103 • Nashville, Tennessee 37215 • phone: 615-320-5500 • fax: 615-329-9465 • www.crosslinpc.com
An Independent Member of The BDO Alliance USA2022

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THE CUMBERLAND PRESBYTERIAN CHURCH

Bethel University

Opinion on Each Major Federal Program
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 the major federal
program for the year ended July 31, 2021.
Report on Internal Control Over ComplianceManagement of the University is responsible for establishing and maintaining effective internal
control over compliance with the types of compliance requirements referred to above. In
planning and performing our audit of compliance, we considered the University’s internal
control over compliance with the types of requirements that could have a direct and material
effect on each major federal program to determine the auditing procedures that are appropriate
in the circumstances for the purpose of expressing an opinion on compliance for each major
federal program 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 effectiveness ofinternal control over compliance. Accordingly, we do not express an opinion on theeffectiveness of the University’s 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 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 first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that might be material weaknesses or significant deficiencies. We did
not identify any deficiencies in internal control over compliance that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.

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Bethel University

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
September 25, 2021

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYSCHEDULE OF FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2021
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)?

- 51 -Yes X NoYes X None Noted
Unmodified

Yes X No

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2022

BETHEL UNIVERSITYSCHEDULE OF FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2021
I. SUMMARY OF INDEPENDENT AUDITOR’S RESULTS - Continued
Major Programs:
CFDA Number
SFA Cluster:
84.06384.26884.03884.00784.03384.379Name of Federal Program

Amount Expended

Federal Pell Grant Program
Federal Direct Student Loans Program
Federal Perkins Loan Program
Federal Supplemental Educational
Opportunity Grants Program
Federal Work-Study Program
Federal TEACH Grant$ 6,646,974
24,570,976
6,019
325,885
90,003
9,422

Dollar threshold used to distinguish between type A
and type B programs
Auditee qualified as low-risk auditeeII.

$750,000
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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No

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THE CUMBERLAND PRESBYTERIAN CHURCH

BETHEL UNIVERSITYSCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTSYEAR ENDED JULY 31, 2021
The University had no prior audit findings related to the testing of its federal award programs.

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Computer
Conferences and events
Employee benefits
Equipment maintenance
Grants madeInsurance
Payroll taxes
Printing and publications
Retirement for Center employees
Salaries
Supplies
TravelTotal functional expenses$$

10,854
3,148
179,434
2,917
1,116
1,645
1,476
200,590

See independent accountant's report.
48

Management
and GeneralFundraising

$

$

$

190
34,161
4,640
8,780
181,757
229,528

$

Total
-

$

$

190
10,854
34,161
3,148
179,434
2,917
4,640
1,116
8,780
181,757
1,645
1,476
430,118

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THE CUMBERLAND PRESBYTERIAN CHURCH

255

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2021

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
TravelTotal functional expenses$$

ProgramServicesManagement
and GeneralFundraising

18,85938,71322,87542,587
1,706
2,757,414
950
25,768403
23,144
344,851
1,165
42,309
121,787
15,877
9,671
1,371
20,82633,484
3,523,760$$

See independent accountant's report.
49$

153,053
30,67245,795
950,596
1,180,116

$

Total
-

$

$

18,85938,71322,87542,587
1,706
153,053
2,757,414
950
25,768403
23,144
344,851
1,165
30,67242,309
121,787
15,87745,795
950,596
9,671
1,371
20,82633,484
4,703,876

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Audit fees
Bank fees
ComputerConsulting fees
Depreciation
Employee benefits
Equipment maintenanceInsurance
Miscellaneous
Occupancy
Payroll taxes
Property tax
Retirement for Center employees
Salaries
Supplies
Telephone
Total functional expenses

$

$

-

See independent accountant's report.
50

Management
and GeneralFundraising

$

$

$

23,194
11,811
3,536
52,51465,28919,04023,184
13,68875,00076,209
4,306
1,938
2,814
56,291
2,081
12,477443,372

$

Total
-

$

$

23,194
11,811
3,536
52,51465,28919,04023,184
13,68875,00076,209
4,306
1,938
2,814
56,291
2,081
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THE CUMBERLAND PRESBYTERIAN CHURCH

257

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Archival acquisitions
Archival equipment
Birthplace shrine
Contract labor
Dues and subscriptions
Employee benefits
Insurance
Miscellaneous
Payroll taxes
Postage and shipping
Rent
Retirement for Center employees
Salaries
Supplies
TravelTotal functional expenses$$

34,557
90
6,497
450
1,665
2,727
193
128
68
120
2,366
48,861

See independent accountant's report.
51

Management
and GeneralFundraising

$

$

$

10,853
6,723
8,789
87,887
114,252

$

Total
-

$

$

34,557
90
6,497
450
1,665
10,853
2,727
193
6,723
128
68
8,789
87,887120
2,366
163,113

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2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Computer
Dues and subscriptions
Employee benefits
Grants madeInsurance
Miscellaneous
Payroll taxes
Postage and shipping
Retirement for Center employees
Salaries
Supplies
Travel and board meetings
Total functional expenses

$

$

1,185
2,081
205,945
7,090
113
2,276
4,177
8,486
231,353

See independent accountant's report.
52

Management
and GeneralFundraising

$

$

$

56,341
6,208
9,096
185,585
257,230

$

Total
-

$

$

1,185
2,081
56,341205,945
7,090
113
6,208
2,276
9,096
185,585
4,177
8,486
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THE AGENCIES OF THE THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSMALL CHURCH LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServicesManagement
and GeneralFundraising

Total

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

46,156

$

-

$

-

$

46,156

Total functional expenses$

46,156

$

-

$

-

$

46,156

See independent accountant's report.
53

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MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Health insurance premiums
Payroll taxes
Retirement for Center employees
Salaries
Total functional expenses$

1,456,095

Management
and GeneralFundraising

$

$

$

1,456,095$

See independent accountant's report.
54

966
708
16,05017,724

$

Total
-

$

$

1,456,095
966
708
16,0501,473,819

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261

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTERIAL AID
FOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Financial assistance payments
Total functional expenses$$

136,536
136,536

See independent accountant's report.
55

Management
and GeneralFundraising

$

-

$

-

$

136,536

$

-

$

-

$

136,536

Total

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MINUTES OF THE GENERAL ASSEMBLY

2022

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2021
ProgramServices
Audit fees
Legal fees
Miscellaneous
OfficePostage and shipping
Program management fees
Total functional expenses$$

66,00066,000See independent accountant's report.
56

Management
and GeneralFundraising

$

$

$

6,615
5,870
34,8002,358
522
50,165

$

Total
-

$

$

6,615
5,870
34,8002,358
522
66,000116,165

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263

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONRETIREMENT FUNDFOR THE YEAR ENDED DECEMBER 31, 2021

Participant withdrawals
Total functional expenses$$

ProgramServicesManagement
and GeneralFundraising2,462,200
2,462,200

$
$

$
$

See independent accountant's report.
57

-

Total
-

$
$

2,462,200
2,462,200

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MINUTES OF THE GENERAL ASSEMBLY

Memphis Theological Seminaryof the Cumberland Presbyterian Church
Financial Statements
July 31, 2021 and 20202022

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265

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Table of Contents

July 31, 2021 and 2020
Page

Independent Auditor’s Report .................................................................................................................................... 3
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 ................................................................................................... 20
Financial Responsibility Supplemental Schedule Required by the U.S. Department of Education .................. 21
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 ...................................................................... 25
Independent Auditor's Report on Compliance for Each Major Program and on
Internal Control over Compliance Required by the Uniform Guidance ............................................................. 27
Schedule of Findings and Questioned Costs .................................................................................................... 29
Summary Schedule of Prior Audit Findings ....................................................................................................... 31

266

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 Financial Statements
We 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,
2021, and the related statements of activities, functional expenses, and cash flows for the year then ended, andthe related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordancewith accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of
the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditor’s judgment, including the assessment of therisks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express nosuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
OpinionIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of Memphis Theological Seminary of the Cumberland Presbyterian Church as of July 31, 2021, and thechanges 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.

CANNON WRIGHT BLOUNT PLLC
PHONE 901.685.7500

756 RIDGE LAKE BLVD

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

2022

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267

Other Matters
Report on Summarized Comparative Information
We have previously audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s 2020
financial statements, and we expressed an unmodified audit opinion on those audited financial statements in ourreport dated October 5, 2020. In our opinion, the summarized comparative information presented herein as of andfor the year ended July 31, 2020, is consistent, in all material respects, with the audited financial statements fromwhich it has been derived.
Other 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards, and the financial responsibility 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, theinformation is fairly stated, in all material respects, in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 13, 2021,
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
December 13, 2021

4

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MINUTES OF THE GENERAL ASSEMBLY

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statements of Financial Position

July 31, 2021 and 2020
ASSETSCash and cash equivalents
Investments, at fair value
Tuition and fees receivable, net of allowance of$43,418 in 2021 and $126,554 in 2020
Other receivables
Capital assets, net of accumulated depreciation
Cash value of life insurance
Land held for sale
Other assets
Total assets

2021$

1,999,317
15,431,427

2020$

1,888,904
12,228,735

27,7483,194
3,111,457
19,891
27,44854,84637,55644,3983,207,477
21,361
27,44866,528$ 20,675,328$ 17,522,407$$

LIABILITIES AND NET ASSETS
Liabilities
Accounts payable and accrued expenses
Line of credit
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

96,7232,262,465

115,169
97,766
2,787,092

2,359,188

3,000,027

2,291,234
3,875,932
6,167,166
12,148,974

1,481,406
2,598,495
4,079,901
10,442,479

18,316,140

14,522,380$ 20,675,328$ 17,522,407

5

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269

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statement of Activities

For the Year Ended July 31, 2021
(with summarized comparative totals for the year ended July 31, 2020)

Operating Revenues and Support
Tuition and fees, net of scholarships of$259,457 and $338,706, respectively
Contributions and grants
Other revenue and support
Net assets released from restrictions

Without
Donor
Restrictions$

1,627,798
1,764,298
203,014-

3,988,702(393,592)

3,595,110

2,831,121

1,425,837
243,806
334,775
117,993
114,274
95,149-1,425,837
243,806
334,775
117,993
114,274
95,1491,315,441
247,845
246,210
115,558
108,824
84,757995,366
128,273-995,366
128,273

934,960
169,354

3,455,473-

3,455,473

3,222,949

Increase (decrease) in net assets fromoperations

533,229(393,592)

139,637(391,828)

Non-operating revenues and expenses
Investment income

1,554,036

2,100,087

3,654,123

674,039

Change in net assets

2,087,265

1,706,495

3,793,760

282,211

Net assets, beginning of year

4,079,901

10,442,479

14,522,380

14,240,169

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$

6,167,166

$

2020
Total

2021
Total

- $
1,113,671(1,507,263)

Total operating revenues and support

1,627,798
650,627
203,014
1,507,263

With
Donor
Restrictions$

12,148,974

See independent auditor’s report and notes to the financial statements$

18,316,140$$

1,631,722
988,003
211,396-

14,522,380

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270

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH

For the Year Ended July 31, 2021
(with summarized comparative totals for the year ended July 31, 2020)

81,132
13,3005,869$ 1,959,048
372,889

2021
Total

23,966

10,808$ 1,799,455
278,158

2020
Total

Supporting Services
Security
Services-

17,028Development
andFundraising
Facilities
Operations

$

165

-

161,395$

92,901
12,266$77,802
15,515$-

Institutional
SupportAcademic
Support$ 143,084
32,305-

3,353

155,059

Educational Program Services
Center for Program for
Pastoral
Alternative
Formation
Studies

70,14318,194--

12,656Student
Services

500

861

72,628

199,867
106,609$995,366

$

$

-

350

-

177,842
58,665-389,918
85,829$ 196,151
21,548
-

3,132

1,997

3,266

$

$

68,408
7,376
550
-

1,316

104,684
30,457

LibraryStatement of Functional Expenses

Instruction

$

1,373

1,369

33,997---

11,056-38,39846,743

11,45259,893

5,678
-

-

266

-

-

-

-

-

-

-

-

61,94954,295-55,36250,118

-

-

-

218
-

-

-

-

54,07050,118

1,074-

94,336
11,044(15,826)
86,651
203,729

94,504
13,13066,076
118,992
195,347-

94,585
11,044
132,553
86,651
15,138203,729

-

99
9,776
-

-

40,38615,138-65,837-(33,997)

-

4,043
-

(662,369)

-

4,646

-

5,004

8,044

7,148

252,590

37,994$ 3,222,949

116,162$ 3,455,473

Salaries andWages$ 839,509
Benefits
166,556
Professional
Development
4,654
Travel/AutoExpense
7,959
Office Supplies
and Expense
7,294
Consultants /Professional
33,483Special Events
13,224Student /Covenant
Groups59,893
Repairs andMaintenanceUtilities
Insurance
Expense150
Property Taxes
Other Expense
28,337
Interest Expense
Bad Debt
Depreciation
Allocation of Facilities
Operations &Security
264,778

128,273$ 114,274$$ 117,993-$ 334,775$$ 243,806

95,149$ 1,425,837

See independent auditor’s report and notes to the financial statements

7

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271

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statements of Cash Flows

For the Years Ended July 31, 2021 and 2020

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
Loss on dispositions
Gain on note payable forgivenessBad debt expense
Changes in operating assets and liabilities:
Tuition, fees and other receivables
Other assets
Accounts payable and accrued expenses

2021$

Net cash provided by (used for) operating activities
Cash Flows from Investing Activities
Purchases of investments
Reinvestments of investment earnings
Sale of investments
Decrease in cash surrender value of life insurance
Purchases of capital assets
Net cash flows from (used for) investing activities
Cash Flows from Financing Activities
Increase (decrease) in line of credit
Proceeds from issuance of note payable
Principal payments on notes payable
Net cash flows used for financing activities
Net change in cash and cash equivalents
Cash and cash equivalents, beginning of year

3,793,760

2020$

282,211

203,729(3,568,333)
324(425,300)
15,138

195,347(568,168)
10,71435,874
11,682(18,446)

27,808(21,409)(116,270)

48,428(189,767)(44,259)(28,715)
438,6151,470(108,033)(1,330,911)(28,276)
1,180,374
2,892(378,685)

259,078(554,606)(97,766)(99,327)(602,234)
425,300(92,830)(197,093)(269,764)

110,413(1,014,137)

1,888,904

2,903,041-

Cash and cash equivalents, end of year$

1,999,317$

1,888,904

Supplemental Disclosure:Interest paid during the year$

88,301$

117,376

See independent auditor’s report and notes to the consolidated financial statements

8

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MINUTES OF THE GENERAL ASSEMBLY

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

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. Memphis TheologicalSeminary of the Cumberland Presbyterian Church provides postgraduate theological education to clergy andchurch leaders of the parent denomination and qualified students from other denominations. Memphis TheologicalSeminary of the Cumberland Presbyterian Church is governed by a Board of Trustees elected by the General
Assembly of the Cumberland Presbyterian Church.
Note 2 – Significant Accounting Policies
Financial Statement Presentation
Memphis Theological Seminary of the Cumberland Presbyterian Church prepares its financial statements inaccordance with accounting principles generally accepted in the United States of America, which involves theapplication of accrual accounting. Under generally accepted accounting principles (GAAP), net assets andrevenues, expenses, gains, and losses are classified based on the existence 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.
Recently adopted accounting pronouncements
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers and all related
amendments (ASC 606), which serves to supersede most existing revenue recognition guidance, including
guidance for higher-education institutions. ASC 606 provides a principles-based framework for recognizing
revenue to depict the transfer of promised goods or services to customers in an amount that reflects theconsideration to which the entity expects to be entitled in exchange for those goods or services and requires
enhanced disclosures to enable users of financial statements to understand the nature, amount, timing, anduncertainty of revenue and cash flows arising from contracts with customers. The Seminary adopted ASC 606
effective August 1, 2020 using the modified retrospective transition method. There was no cumulative effect on
the opening balance of net assets as a result of adopting the standard as of August 1, 2020. Results for reporting
periods beginning after August 1, 2020 are presented under ASC 606, while comparative information has notbeen restated and continues to be reported under the accounting standards in effect for those periods. See Note
13 – “Net Revenues and Accounts Receivable.”
In June 2018, the FASB issued ASU No. 2018-08, Not-for-Profit Entities (Topic 958), Clarifying the Scope and the
Accounting Guidance for Contributions Received and Contributions Made. The ASU provides clarified guidancein relation to the recognition of revenue for instances of contributions with donor-imposed conditions. The
Seminary adopted ASU No. 2018-08 effective August 1, 2020 using the modified retrospective transition method.
No transactions of the Seminary require a change to the opening balance of net assets or a restatement of priorperiod results as a result of adopting the standard as of August 1, 2020.
Contributions
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.
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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 2 – Significant Accounting Policies (continued)
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.
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.
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.
Income Taxes
Memphis Theological Seminary of the Cumberland Presbyterian Church 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 to federal and state audit for tax years prior to the year ended
July 31, 2018.
Donated Property, Equipment and Services
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 2021 or 2020.
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 2021 or 2020.
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 services which are allocated on a square foot basis.
Subsequent Events
Memphis Theological Seminary of the Cumberland Presbyterian Church evaluated all events or transactions that
occurred through December 13, 2021, the date Memphis Theological Seminary of the Cumberland Presbyterian
Church approved these financial statements for issuance.

10

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

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 Memphis Theological Seminary of the Cumberland Presbyterian Church'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 Memphis Theological Seminary of the Cumberland Presbyterian
Church could realize in a current market exchange. The use of different market assumptions may have a material
effect on the estimated fair value amounts.
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, 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
13,414,889$

609,828
93,069504,605-$

809,126-$$ 15,431,517$

1,207,502$

809,126$ 13,414,889

$

$

-

$

-

27,448$13,414,889

27,44811

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 3 – Fair Value Measurement (continued)
The following table sets forth by level, within the fair value hierarchy, the Seminary’s financial instruments at fairvalue as of July 31, 2020:
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 3$

126,627
71,091
783,283
31,42011,216,314$

126,627
71,091
31,420-$783,283-$

11,216,314$

12,228,735$

229,138$

783,283$

11,216,314$

27,448

$

-

$

-

$

27,448The 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.
The carrying value of the above land held for sale is based on expected recoverability at the time of sale.
Memphis Theological Seminary of the Cumberland Presbyterian Church uses appraised values and otherinformation available to determine the carrying value. The inputs used to determine fair value are consideredunobservable and are therefore Level 3 inputs. There were no transactions affecting the carrying value of theland held for sale in the years ended July 31, 2021 or 2020.
Investment income was as follows for the years ended July 31, 2021 and 2020:

2021
Investment income
Change in market value of investments
Net investment income

2020

$

85,7903,568,333$

105,871568,168$

3,654,123$

674,039

Note 4 – Endowments
Nearly all of Memphis Theological Seminary of the Cumberland Presbyterian Church’s investments, which containendowments, 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 createdthat indicate the source of the funds and/or the purpose for which the funds are to be used. Many of theseaccounts are designated for monthly distributions to Memphis Theological Seminary of the Cumberland
Presbyterian Church based on one-twelfth of 5% of the rolling average value. The Board of Stewardship,
Foundation and Benefits, issues an aggregate amount to Memphis Theological Seminary of the Cumberland
Presbyterian Church and charges the applicable accounts for their proportionate share. In addition, Memphis
Theological Seminary of the Cumberland Presbyterian Church can request on an as needed basis, additional
distributions that will be used for the purpose for which the account was created.
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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 4 – Endowments (continued)
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, 2021 and 2020, were as follows:
Perpetual
and Term
Donor
Restricted

Board
DesignatedBalance at July 31, 2019$

Investment return:
Investment income
Change in market value
Total investment return
Contributions
Appropriation of endowment assets for expenditure
Reclassifications
Balance 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$

1,921,508

$

Total

9,560,246$ 11,481,754

12,528
252,420
264,948(145,085)
557,124

15,748315,748
331,496
511,398(215,776)(557,124)

28,276568,168
596,444
511,398(360,861)-

2,598,495

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

Reclassifications relate to a donor-restricted endowment that was released by the donor for operations. The board
retained those funds in the board-designated endowment.
At July 31, 2021 and 2020, there were no significant amounts of deficiencies in any individual endowment funds.
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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 5 – Capital Assets
Capital assets are as follows at July 31, 2021 and 2020:
2021
Building and improvements
Furniture and equipment
Library books
Vehicles$

4,535,622
1,014,313
1,991,756
9,799
7,551,490
5,161,651
2,389,839
721,618-$

4,231,458
944,305
1,954,855
9,799
7,140,417
4,964,216
2,176,201
721,618
309,658$

3,111,457$

3,207,477

Less accumulated depreciation
Land
Construction in progress
Capital assets, net

2020

Note 6 – Concentration of Credit Risk
Memphis Theological Seminary of the Cumberland Presbyterian Church has cash equivalents invested by the
Board of Stewardship, Foundation and Benefits. At July 31, 2021, these funds total $1,567,163 and are notinsured by the Federal Deposit Insurance Corporation (FDIC).
In addition, Memphis Theological Seminary of the Cumberland Presbyterian Church maintains cash balances inaccounts at a well-established financial institution located in Memphis, Tennessee. The Seminary hasconcentrated 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.
Memphis Theological Seminary of the Cumberland Presbyterian Church’s investments are comprised primarily ofmarketable securities that are exposed to various risks such as interest rate and overall market volatility. Due tothe level of risk associated with certain investments, it is reasonably possible that changes in the values of certain
investments will occur in the near term and that such changes could materially affect the amounts reported in thefinancial statements.
Memphis Theological Seminary of the Cumberland Presbyterian Church's tuition and fees receivable are fromstudents 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.
Note 7 – Line of Credit
Memphis Theological Seminary of the Cumberland Presbyterian Church has a $1,000,000 unsecured revolving
line of credit agreement with a local bank that matures March 2022. Borrowings outstanding under the agreement($0 at July 31, 2021 and $97,766 at July 31, 2020) bear interest at the bank’s prime rate (3.25 percent at July 31,2021). The line is guaranteed by the Board of Stewardship, Foundation and Benefits of the Cumberland
Presbyterian Church.

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 8 – Notes Payable
Notes payable consist of the following at July 31, 2021 and 2020:
2021
Note payable, due in monthly installments of $15,777 bearing
interest at 4.00% through October 2027 with a maturity dateof November 2027$

2,262,465

Note payable, unsecured, due in monthly installments beginning
October 2020 of $22,665 including interest at 1.00% throughApril 2022.
Total notes payable

2020

$

$

2,262,465

2,361,792

425,300$

2,787,092

The note payable with a maturity date of November 2027 is secured by property owned by the Seminary andlocated at 168 East Parkway South, Memphis, Tennessee.
The Seminary applied for and received loan proceeds of $425,300 under the Paycheck Protection Program(“PPP”), a loan program administered by the Small Business Administration, during the year ended July 31, 2020.
The PPP, established as part of the Coronavirus Aid, Relief, and Economic Security Act (”CARES Act”), provides
loans to qualifying entities for amounts up to 2.5 times the average payroll expenses of the qualifying entity. The
PPP loan may be forgiven in part or in full after a period of time prescribed by law. The Seminary met therequirements for forgiveness and on January 22, 2021, received notice of loan forgiveness from the lender. As aresult, other grant revenue of $425,300 has been recognized in the year ended July 31, 2021.
Scheduled principal payments required for the years ending July 31 are as follows:
Amount
2022
2023
2024
2025
2026
Thereafter$

100,450
104,542
108,579
113,225
117,838
1,717,831

Total notes payable$

2,262,465

Note 9 – Retirement Plan
Memphis Theological Seminary of the Cumberland Presbyterian Church sponsors a qualified defined contribution
retirement plan for eligible employees as defined by the plan under IRC Section 403(b). Employees are eligible toparticipate in the plan immediately upon hire and contributions to the plan are vested immediately. Eachparticipant in the plan may make voluntary contributions to the plan of up to the lesser of twenty percent (20%) ofannual compensation received by the participant during the plan 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 salary deferral elected by each eligible employee.
The Seminary’s contribution for the year ended July 31, 2021 was $34,508.

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 10 – Related Party Transactions
Memphis Theological Seminary of the Cumberland Presbyterian Church 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 of Trustees of Memphis Theological Seminary of the
Cumberland Presbyterian Church and the Board of Stewardship. There are no common board members between
Memphis Theological Seminary of the Cumberland Presbyterian Church and the Board of Stewardship. Amounts
due to and from the Board of Stewardship as of July 31, 2021 and 2020, are as follows:
2021
Seminary assets held by the Board of Stewardship:
Seminary cash held
Seminary investments held

$
$

2020

1,567,163
15,338,448$$

1,707,256
12,157,735

Note 11 – Net Assets with Donor Restrictions
Net assets with donor restrictions consist of the following at July 31, 2021 and 2020:

Subject to expenditure for specific purpose:
Scholarships
Operations
Faculty/Faculty Development
Pastoral Formation
Lectures
LibraryMusic
Program for Alternative Studies
Other restrictions
Subject to restriction in perpetuity:
Scholarships
Operations
Faculty/Faculty Development
Lectures
LibraryMusic
Program for Alternative Studies
Other restrictions

2021$

2,074,765
49,402
1,068,444
502,493
517,300
94,009117,452
76,010347,4972020$

1,159,927
76,011
577,805
685,114331,236
60,61065,287
38,259216,670

2,806,959
3,128,719
484,007
145,545
202,154
110,832
113,932
309,454

2,720,550
3,191,279
479,057
136,285
202,154
110,082
111,601
280,552$ 12,148,974$ 10,442,479

The Seminary’s statement of activities includes expenses of $189,698 and $169,214 for the years ended July 31,
2021 and 2020, respectively, related to a grant for Pastoral Formation recorded as revenue in a prior year.

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 12 – 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, 2021 and 2020, reduced by amounts not available forgeneral expenditures within one year.
2021
Financial Assets
Cash and cash equivalents
Accounts receivable, net
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 forgeneral expenditures within one year$

1,999,317
30,942
15,431,427
17,461,686

2020$

1,888,904
81,954
12,228,735
14,199,593(568,735)(805,639)(908,217)(11,555,495)(885,756)(9,630,240)

4,429,239$

2,877,958

Note 13 – Net Revenues and Accounts Receivable
Revenue Streams
The Seminary generates revenues by providing services to students within its facilities and remotely through online classes, internships, and a program of alternative studies. In addition to classroom and remote educational
services, the Seminary also provides rental facilities for students and other educational entities.
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.
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 at the beginning of each academic term. Refunds of tuition are granted if students withdraw fromclasses, 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. Refunds
for that program after July 31, 2021, were not material.
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, 2021.
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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2021 and 2020

Note 13 – Net Revenues and Accounts Receivables (continued)
Adoption of ASC 606
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.
Under ASC 606, amounts estimated to be uncollectible are generally considered implicit price concessions thatare a direct reduction to net revenues. The adoption of ASC 606 is not expected to have a material impact on net
income on an ongoing basis.
Under ASC 606, the Seminary recognizes revenue in the statements of activities and contract assets on thestatements of financial 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 andtherefore classifies those billed and unbilled contract assets as accounts receivable.
Disaggregation of Revenue
The following table presents net revenue by type of service for the year ended July 31, 2021:
2021
Tuition and fees
Tuition-master's degree programs
Tuition-doctoral program
Tuition-program of alternative studies
Scholarships
Fees
Other revenue and support
Rental Income
Other support
Total other revenue and support$ 1,287,385
461,060
87,750(259,457)
51,060$159,325
43,689$ 1,627,798$

203,014

Note 10 – Subsequent Event
On October 7, 2021, the Seminary sold several of its housing properties for $960,000. The proceeds from thesale were transferred to the Board of Stewardship for investment.

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Supplementary Information2022

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283

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, 2021

Assistance
Listing
Number

84.268

Total
Expended$

84.425E

1,443,079
18,33284.425N

449,096$

1,910,507

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, 2021. 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, 2021

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

7,301,602
4,847,372-$

4,847,372$

3,034,853(410,114)
2,624,739

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

486,718$

3,111,457$

2,454,622(192,157)
2,262,465

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

2,262,465

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$

2,262,465

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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, 2021

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)

Supplemental Disclosures Property, plant andequipment, net Line 3c

Property, plant and equipment pre-implementation

2,624,739

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$

6,167,166
12,148,974$

3,111,457

486,718
2,262,465

Supplemental Disclosures Property, plant andequipment, net Line 8c

Long-term debt for long term purposes post-implementation

2,262,465

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

4,847,372

Supplemental Disclosure- Net assets withdoor restrictions; restricted in perpetuity
Line 1

Donor restricted endowments; restricted in perpetuity

7,301,602

Total Expenses and Losses:
Statement of Activities - Total Operating
Expenses

Total expenses without donor restrictions - taken directlyfrom Statement of Activities

3,455,473

None noted

Net Investment losses

Equity Ratio:

Modified Net Assets

Statement of Financial Position - Net Assets
without Donor Restrictions

Net Assets without donor restrictions

6,167,166

Statement of Financial Position - Net Assets
without Donor Restrictions

Net assets with donor restrictions

12,148,974

Intangible Assets (None)

Intangible Assets
Secured and Unsecured related party receivable

18,316,140-

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, 2021

Modified Assets:
Statement of Financial Position - Total assets

Total assets

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$$

20,675,328-

Net Income Ratio:
Statement of Activities - Change in Net Assets
Without Donor Restrictions

Change in Net Assets Without Donor Restrictions

2,087,265

Statement of Activity - (Net assets released
from restriction),Total Operating Revenue andOther Additions and Sale of Fixed Assets

Total Revenues and Gains

3,988,702

See independent auditor’s report232022

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Non-Financial Information

287

288

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, 2021, 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 XX,
2021.
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.
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 determination of financial statement amounts. 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 of noncompliance or other mattersthat are required to be reported 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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289

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
December 13, 2021

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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
We have audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s compliance with thetypes of compliance requirements described in the OMB Compliance Supplement that could have a direct andmaterial effect on Memphis Theological Seminary of the Cumberland Presbyterian Church’s major federal
program for the year ended July 31, 2021. Memphis Theological Seminary of the Cumberland Presbyterian
Church’s major federal programs are identified in the summary of auditor’s results section of the accompanying
schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its
federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for Memphis Theological Seminary of the Cumberland
Presbyterian Church’s major federal programs based on our audit of the types of compliance requirements
referred to above. We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States 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 of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require thatwe plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types ofcompliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about Memphis Theological Seminaryof the Cumberland Presbyterian Church’s compliance with those requirements and performing such otherprocedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each of the major federal
programs. However, our audit does not provide a legal determination of Memphis Theological Seminary of the
Cumberland Presbyterian Church’s compliance.
Opinion on Each Major Federal Program
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, 2021.
Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported inaccordance with the Uniform Guidance and which is described in the accompanying schedule of findings andquestioned costs as item 2021-001.
Our opinion on each major federal program is not modified with respect to this matter.
Memphis Theological Seminary of the Cumberland Presbyterian Church’s response to the noncompliance finding
identified in our audit is described in the accompanying schedule of findings and questioned costs. Memphis
Theological Seminary of the Cumberland Presbyterian Church’s response was not subjected to the auditing
procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

CANNON WRIGHT BLOUNT PLLC
PHONE 901.685.7500

756 RIDGE LAKE BLVD

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

2022

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THE CUMBERLAND PRESBYTERIAN CHURCH

Report on Internal Control over ComplianceManagement of Memphis Theological Seminary of the Cumberland Presbyterian Church is responsible forestablishing and maintaining effective internal control over compliance with the types of compliance requirements
referred to above. In planning and performing our audit of compliance, we considered Memphis TheologicalSeminary of the Cumberland Presbyterian Church’s internal control over compliance with the types ofrequirements that could have a direct and material effect on each major federal program to determine the auditing
procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance foreach major federal program 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 effectiveness of internal control overcompliance. Accordingly, we do not express an opinion on the effectiveness of Memphis Theological Seminary of
the Cumberland Presbyterian Church’s 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 first paragraphof this section and was not designed to identify all deficiencies in internal control over compliance that might bematerial weaknesses or significant deficiencies. We did not identify any deficiencies in internal control overcompliance that we consider to be material weaknesses. However, material weaknesses may exist that have notbeen identified.
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
December 13, 2021

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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MINUTES OF THE GENERAL ASSEMBLY

2022

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Findings and Questioned Costs

For the Year Ended July 31, 2021

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- Noncompliance material to financial statements
noted?

yesXno- Material weakness(es) identified?

yes

X

no

- Significant deficiencies identified that are notconsidered to be material weaknesses?

yesXnone noted

Federal Awards:
Internal control over major programs:

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 section 200.516(a)?

Unmodified

X

yes

no

Identification of major programs:
ALN 84.268
ALN 84.425E

ALN 84.425N

Threshold for distinguishing type A and B programs:
Auditee qualified as low risk auditee:

U.S. Department of Education/ Federal
Direct Student Loans
U.S. Department of Education/Higher
Education Emergency Relief Fund-Student
Aid Portion
U.S. Department of Education/Higher
Education Emergency Relief Fund for the
Improvement of Postsecondary Education
Formula Grant$750,000
X

yes

no

SECTION II – FINANCIAL STATEMENT FINDINGS
None

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THE CUMBERLAND PRESBYTERIAN CHURCH

293

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Findings and Questioned Costs (continued)

For the Year Ended July 31, 2021

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
U.S. Department of Education
Program Name: Higher Education Relief Fund for the Improvement of Postsecondary Education Formula Grant
Assistance Listing No.: 84-425N
Federal Award No.: P425N200558
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.
Condition: Management is responsible for understanding and complying with the requirements of laws,
regulations, and the provisions of contracts and grant agreements related to each federal award.
Cause: Due to the rapid implementation of the federal grant programs under the CARES Act and subsequent
pandemic related legislation, adequate guidance was not available to ensure compliance.
Effect: The Seminary was reimbursed for a budgeted cost item that was later defined as unallowable under the
grant.
Questioned Costs: Since the U.S. Department of Education has not yet provided the Seminary with an answer totheir inquiry, questioned costs cannot be determined at this time.
Context: We reviewed the reimbursement documentation of the Seminary and determined that the FAQ issued by
the Department of Education subsequent to the budgeting, submission, and reimbursement stated that revenues
from lost contributions was unallowable under the grant.
Recommendation: Management should continue to seek an answer from the U.S. Department of Education
regarding whether the reimbursed amount for lost donations would be subject to recoupment.
Views of responsible officials and planned corrective actions: Management of Memphis Theological Seminary of
the Cumberland Presbyterian Church does not disagree with the facts as stated in the criteria section of thefinding and will continue to seek an answer to their inquiry with the U.S. Department of Education; however,management would disagree with any determination that HEERF grant money that was budgeted, reimbursed,
and reported prior to the issuance of the aforementioned FAQ would be subject to recoupment.

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MINUTES OF THE GENERAL ASSEMBLY

2022

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Summary Schedule of Prior Audit Findings

July 31, 2021

There were no findings or questioned costs for the year ended July 31, 2020.

31

CHURCH CALENDAR 2022-2023
JULY 2022
3
9
9-23
16

JANUARY 2023
Outdoor Ministries
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel,   McKenzie, Tennessee
Children’s Fest

22
23

AUGUST 2022
1-Sept 30     Christian Education Season
6
Bethel University Commencement
21
Seminary/PAS Sunday
22
Bethel University Fall Semester Begins
22
MTS Fall Semester Begins
SEPTEMBER 2022
11
18

6
8
9
9-10
13

Senior Adult Sunday
Christian Service Recognition Sunday
International Day of Prayer and Actionfor Human Habitat

Epiphany
Human Trafficking Awareness Sunday
BU Spring Semester Begins
Stated Clerks’ Conference
Deadline for receipt of 2022
   Our United Outreach Contributions
Family Sunday
MTS Classes BeginFEBRUARY 2023
		1Black History Month
Annual congregational reports due     in General Assembly office5
Denomination Day
5
Historical Foundation Offering
12
Souper Bowl Sunday
12
Our United Outreach Sunday
17-20 Youth Evangelism Conference, San Antonio, TX
22
Ash Wednesday		Annual Day of Prayer & Fasting		for the Global Church
MARCH 2023

OCTOBER 2022

2
4
9
16

Church Paper Month
Clergy Appreciation Month
Domestic Violence Awareness Month
Worldwide Communion Sunday
A Day in the Park
Pastor Appreciation Sunday
Native American Sunday

NOVEMBER 2022
Any Sunday Loaves and Fishes Program
1
All Saints Day
3-5
Symposium
4World Community Day
   (Church Women United)
6
Bethel University Sunday
6
Stewardship Sunday
13
Day of Prayer for People with Aids and   Other Life-Threatening Illnesses
20
Bible Sunday
20
Loaves & Fishes Offering
27-Dec 24     Advent in Church and Home
DECEMBER 2022
Any Sunday Gift to the King Offering
10
Bethel University Commencement
24
Christmas Eve
25
Christmas Day

3
12
31

Women’s History Month (USA)World Day of Prayer (CWU)
Youth & Family Services Sunday   (previously CPCH Sunday)
National Farm Workers Awareness Day

APRIL 2023
2
6
7
9
22

Palm/Passion Sunday
Maundy Thursday
Good Friday
EasterEarth Day

MAY 2023
46
1328

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

JUNE 2023
18-23
20-22

General Assembly, Denton, Texas
CPWM Convention, Denton, Texas