2021
2021 MINUTES OF THE CUMBERLAND PRESBYTERIAN CHURCH

Minutes of the General Assembly"...but they who wait upon the Lord shall renew their strength;
they shall mount up with wings like eagles, they shall run and not be weary;
they shall walk, and not faint." Isaiah 40:31

Cumberland Presbyterian Church

2021

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

2021

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...............................................................................................................................................33
Stated Clerk............................................................................................................................................37
Board of Stewardship, Foundation and Benefits....................................................................................51
Board of the Historical Foundation........................................................................................................82
Ministry Council.....................................................................................................................................90
Commission on Chaplains and Military Personnel..............................................................................102
Evaluation Committee (MTS)..............................................................................................................104
Joint Committee on Amendments........................................................................................................107
Permanent Judiciary Committee..........................................................................................................108
Board of Trustees of Memphis Theological Seminary.........................................................................110
Nominating Committee...................................................................................................................... 120
OUO Committee...................................................................................................................................123
Place of Meeting Committee.............................................................................................................. 125
Unified Committee on Theology and Social Concerns...................................................................... 126
Unification Task Force.........................................................................................................................129
Board of Trustees of Bethel University................................................................................................137
Board of Trustees of the Cumberland Presbyterian Children’s Home.................................................140
Entity Budgets
2020......................................................................................................................................................146
2021......................................................................................................................................................156
General Assembly Minutes.........................................................................................................................166
Appendices..................................................................................................................................................175
Audits2019......................................................................................................................................................191
2020......................................................................................................................................................346
Church Calendar................................................................................................................. Inside Back Cover2021

THE CUMBERLAND PRESBYTERIAN CHURCH

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PROGRAM SCHEDULE
Assembly Meetings: Galt House Hotel, Ballroom A (East Tower)
Women’s Ministry Convention: Galt House Hotel, Ballroom C (East Tower)
CPC General Assembly Office: Clements (East Tower)
CPC Women’s Ministry Office: 2nd Floor Registration (East Tower)
Retiring CPC Moderator: The Reverend Shelia O’Mara, Presbytery del Cristo
Host Presbytery: Cumberland Presbytery
Pastor Hosts: Cumberland Presbytery: Revs. Drew Hayes, Rodney Harris and Peter SatoWorship Director: Rev. Neal Wilkinson (Missouri Presbytery)Music Director: Mrs. Faye Delashmit (Cumberland Presbytery)
Pianist: Kathy Tabor (Cumberland Presbytery)
Displays: Exhibit Hall (East Tower)

SUNDAY, JUNE 27, 2021
Location
Hotel
East Tower

Time
3-5:00 p.m.
3-6:00 p.m.
4-7:00 p.m.
		

Event
Welcome table by Host Committee		GA Office open for Commissioner/YAD check-in
Registration for Women’s Ministry Convention
Setup displays

Hotel Lobby
Clements
2nd Floor Registration
Exhibition HallFIRST DAY - MONDAY, JUNE 28

East Tower

9:00 a.m.
Women’s Ministry Registration (open until 5:00 p.m.)
2nd Floor Registration
9:30 a.m.
Orientation for Commissioners/Youth Advisory Delegates
Ballroom B
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.
CP Women’s Ministry Regional Council Luncheon
Terrace Room
2:00 p.m.
Opening GA Business Session
Ballroom A		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)
Ballroom B
East Tower
4:00 p.m.
Committees Meet (to organize for the week)		
various locations
5:00 p.m.
Dinner BreakEVENING PROGRAM
East Tower

7:00 p.m.

Worship/Communion Service 		Ballroom A

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MINUTES OF THE GENERAL ASSEMBLY

2021

SECOND DAY - TUESDAY, JUNE 29
East Tower

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

Convention Registration (continues)
CP Women’s Ministry Convention Convenes
GA Committee Meetings (devotions in committees)
Lunch BreakGA Committees Meet
CP Women’s Ministry Workshops		

2nd Floor Registration
Ballroom C
various locations
various locations
Ballrooms A, B & C

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

Committee Meetings 		
Reception Honoring Women in Ministry

various locations
Ballroom B

THIRD DAY - WEDNESDAY, JUNE 30
East Tower

9:30 a.m.
Women’s Ministry Convention Resumes
Ballroom C
9:30 a.m.
GA Committees Meet (devotions in committees)
various locations
12:00 p.m.
Lunch Break
2:00 p.m.
Women’s Ministry Resumes/off-site trip/workshops Ballroom C/various locations
5:00 p.m.
Conclusion of Committee Meetings		
various locations
Joint Banquet & Program
Ballroom B
5:30 p.m.
		(hosted by the Children’s Home, Bethel and MTS/PAS)

FOURTH DAY - THURSDAY, JULY 1, 2020
East Tower

8:30 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)
Break
Women’s Ministry Convention Resumes
General Assembly Business		
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.)

Ballroom A
Ballroom C
Ballroom A
Ballroom B
Ballroom A

Ballroom A
Ballroom A

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THE CUMBERLAND PRESBYTERIAN CHURCHCOMMISSIONERS
to theONE HUNDRED NINETIETH GENERAL ASSEMBLYPRESBYTERYMINISTERCOMMITTEEELDERCOMMITTEE

Andes (2).......................... Giovanny Lopez................TSC/UTF............... Luz Dary Garcia.............. TSC/UTF
Arkansas (2)..................... Henry Jenkins......................HE/CH................. Sam Jeffus...........................C/HF........................... Alan Meinzer.....................TSC/UTF
Cauca Valley (4)............... Jhony Montano..................TSC/UTF............... Leticia Ceballos............... TSC/UTF........................... Jorge Valencia....................TSC/UTF............... Jairo Lopez Escobar........ TSC/UTF
Choctaw (1)...................... Nathan Scott......................... C/HF................... Linda Scott.......................S/E/OUO
Columbia (2).................... Ellen Clark...........................HE/CH................. Brenda Howell.........................J........................... Jimmy Rochelle.................... C/HF................... Marcen Jeffiers................ TSC?UTF
Covenant (3)..................... Junior Martin........................ C/HF................... Elaine Overton.........................J........................... R B Mays............................... MC.................... Dennis Potts.........................C/HF........................... Bud Russell.......................S/E/OUO................ Brenda Shoulta..................... MC
Cumberland (3)................ Rodney Harris..........................J....................... Pam Register..................... HE/CH........................... Drew Hayes........................... MC.................... Steve Skipper.......................C/HF........................... Iwao Satoh.........................TSC/UTF............... Betsy Walker....................S/E/OUO
Cumberland East Coast (1)Del Cristo (2)................... Harry Chapman..................... MC.................... John Talbott..................... TSC/UTF........................... Shelia O’Mara...................TSC/UTF
East Tennessee (3)............ Martha Marquez.................... MC.................... Linda Diggs..................... TSC/UTF........................... Casey Nicholson.......................J....................... Paul McCallie....................... MC........................... Leonard Turner....................HE/CH
Emaus (1)......................... Patrick Wilkerson.....................J....................... Damaris Mazo.........................J
Grace (3).......................... Derek Jacks.........................HE/CH................. Hue Bell...................................J........................... Luke Lawson............................J....................... Pat Crouse........................S/E/OUO........................... David Linski......................... C/HF................... Tom Dameron......................C/HF
Hong Kong (2)................. Chun Wai Li......................TSC/UTF........................... Chi Shui (Samson) Wong..TSC/UTF
Hope (1)............................ Kenny Morgan...................S/E/OUO................ Charles Lash........................C/HF
Japan (2)........................... Masanori Taira...................TSC/UTF
Korean Cumberland SE... Enoch Yu...........................TSC/UTF
Missouri (1)...................... Neil Wilkinson..........................J....................... Lana Moore....................... HE/CH
Murfreesboro (4).............. Issac Gray..........................S/E/OUO................ Henri Drinkall..................S/E/OUO........................... Joy Warren............................ C/HF................... Nadara Jones........................ MC........................... Brent Wills.........................TSC/UTF............... Linda Ingram..................... HE/CH
Nashville (3)..................... Jeff DeWees.......................TSC/UTF............... Ralph Baggett.................... HE/CH........................... Steve Louder.......................HE/CH................. Gary Lloyd..............................J........................... Taylor Young.....................S/E/OUO................ Andrew Newberry............S/E/OUO
North Central (2).............. James Messer........................ C/HF................... Roy Shanks..............................J........................... Eduardo Montoya................HE/CH................. Jedd Tolen............................. MC
Red River (3).................... Leslie Johnson...................S/E/OUO................ Jim Cooper........................... MC........................... Duawn Mearns..................TSC/UTF .............. Mike Davis........................ HE/CH........................... Terra Sisco................................J....................... Tim Whaley..................... TSC/UTF
Robert Donnell (1)........... Toy Brindley......................S/E/OUO
Tenn./Georgia (2)............. Tom Clark..........................TSC/UTF............... George Holland............... TSC/UTF........................... Bruce Potter........................... MC.................... Joshua Terney......................C/HF
Trinity (2)......................... James Cantey............................J....................... David Dean........................ HE/CH........................... David Kurtz........................... MCWest Tennessee (5)........... Jennifer Muraya.................S/E/OUO................ Elizabeth Blow.................. HE/CH........................... Noah Quinton........................ MC.................... Alison Coleman................S/E/OUO..................................................................................................... Gene Reynolds..................... MC56

MINUTES OF THE GENERAL ASSEMBLY

2021

YOUTH ADVISORY DELEGATES
to theONE HUNDRED NINETIETH GENERAL ASSEMBLY.

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

PRESBYTERYDELEGATECOMMITTEE

Arkansas..........................................................Makayla Mays............................................................................ MC..........................................................Paige Warren.............................................................................C/HF
Choctaw ..........................................................(no youth delegate)
Columbia.........................................................Charlie Burk.......................................................................... S/E/OUO
Covenant.........................................................(no youth delegate)
Cumberland.....................................................Andrew Butler......................................................................... HE/CH..........................................................Josie Darland.............................................................................C/HF
del Cristo.........................................................(no youth delegate)
East Tennessee................................................(no youth delegate)
Emaus ..........................................................(no youth delegate)
Grace ..........................................................Hayden Bell..............................................................................C/HF..........................................................Jackson Martin........................................................................ HE/CH
Hope ..........................................................Trinity Bradley........................................................................... MCJapan ..........................................................(no youth delegate)
Korean Cumberland of SE..............................(no youth delegate)
Missouri ..........................................................Madison Gladden......................................................................... J..........................................................Chase Laxson........................................................................ S/E/OUO
Murfreesboro...................................................Jack Cunningham......................................................................... J..........................................................Grey Warren............................................................................... MCNashville.........................................................(no youth delegate)
North Central..................................................Holly McReynolds..................................................................... MC..........................................................Avery Stence................................................................................ J
Red River........................................................Ava Bolin.............................................................................. TSC/UTF..........................................................Anna Mearns........................................................................... HE/CH
Robert Donnell................................................Maddie Gossett..................................................................... TSC/UTF
Tennessee Georgia..........................................(no youth delegate)
Trinity ..........................................................Camila Arias.......................................................................... S/E/OUO..........................................................Natalia Rodriguez................................................................. TSC/UTF
West Tennessee...............................................(no youth delegate)

COMMITTEES ABBREVIATIONS AND MEETING ROOMS(All meeting rooms are in the East Tower)
ABBREV.
C/HF
HE/CH
J
MC			
S/E/OUO
TSC/UTF

COMMITTEE		     Chaplains/Historial Foundation     Higher Education/Children’s Home     Judiciary                                       Ministry Council		     Stewardship/Elected Officers/Our United Outreach     Theology & Social Concerns/Unification Task ForceMEETING ROOMS
Nunn
Carroll Ford
Brown
Breathitt          Willis
Combs Chandler

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THE CUMBERLAND PRESBYTERIAN CHURCH

7COMMITTEE ASSIGNMENTS
1.

CHAPLAINS/HISTORICAL FOUNDATION (East Tower, Nunn)
Chair: Reverend Joy Warren
Co-Chair: Reverend James Messer
Ministers: David Linski, Junior Martin, Donnie Ragsdale, Jimmy Rochelle, Nathan Scott
Elders: Tom Dameron, Sam Jeffus, Charles Lash, Dennis Potts, Steve Skipper, Joshua TerneyYouth Advisory Delegates: Hayden Bell, Josie Darland, Paige Warren

2.

HIGHER EDUCATION/CHILDREN’S HOME (East Tower, Carroll Ford)
Chair: Reverend Steve Louder
Co-Chair: Elder Lana Moore
Ministers: Ellen Clark, Derek Jacks, Henry Jenkins, Eduardo Montoya, Leonard Turner
Elders: Ralph Baggett, Elizabeth Blow, Mike Davis, David Dean, Linda Ingram, Pam Register
Youth Advisory Delegates: Andrew Butler, Jackson Martin, Anna Mearns

3.

JUDICIARY (East Tower, Brown)
Chair: Reverend James Cantey
Co-Chair: Reverend Casey Nicholson
Ministers: Rodney Harris, Luke Lawson, Terra Sisco, Neal Wilkinson, Patrick Wilkinson
Elders: Hue Bell, Brenda Howell, Gary Lloyd, Damaris Mazo, Elaine Overton, Roy Shanks
Youth Advisory Delegates: Jack Cunningham, Madison Gladden, Avery Stence

4.

MINISTRY COUNCIL (East Tower, Breathitt)
Chair: Reverend Harry Chapman
Co-Chair: Elder Brenda Shoulta
Ministers: Drew Hayes, David Kurtz, Martha Marquez, R B Mays, Bruce Potter,
Noah Quinton
Elders: Jim Cooper, Nadara Jones, Paul McCallie, Gene Reynolds, Jed Tolen
Youth Advisory Delegates: Trinity Bradley, Makayla Mays, Holly McReynolds, Grey Warren

5.

STEWARDSHIP/ELECTED OFFICERS/OUR UNITED OUTREACH (East Tower, Willis)
Chair: Reverend Leslie Johnson
Co-Chair: Reverend Toy Brindley
Ministers: Issac Gray, Kenny Morgan, Jennifer Muraya, Bud Russell, Taylor Young
Elders: Alison Coleman, Pat Crouse, Henri Drinkall, Andrew Newberry, Linda Scott, Betsy Walker
Youth Advisory Delegates: Camila Arias, Charlie Burk, Chase Laxson

6.

THEOLOGY & SOCIAL CONCERNS/UNIFICATION TASK FORCE (East Tower, Combs Chandler)
Chair: Reverend Shelia O’Mara
Co-Chair: Reverend Brent Wills
Ministers: Tom Clark, Jeff DeWees, Duawn Mearns, Alan Meinzer, Iwao Satoh, Enoch Yu
Elders: Linda Diggs, George Holland, Marcen Jeffiers, John Talbott, Tim Whaley
Youth Advisory Delegates: Ava Bolin, Maddie Gossett, Natalie Rodriguez
Participating via Zoom
Ministers: Chun Wai Li, Giovanny Lopez, Jhony Montano, Masanori Taira, Jorge Valencia,     Chi Shui (Samson) Wong
Elders: Leticia Ceballos, Luz Dary Garcia, Jairo Lopez

7.

CREDENTIALS:
Chair:  Reverend Kenny Morgan
Co-Chair:  Elder Linda Ingram
Member: Reverend Leonard Turner
Youth Advisory Delegate:  Holly McReynolds

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MINUTES OF THE GENERAL ASSEMBLY

2021

REFERRALS TO COMMITTEES
Referrals to the Committee on Chaplains/Historical Foundation
Page Report  82 The Report of the Board of Trustees of the Historical Foundation
102 The Report of the Commission on Military Chaplains and Personnel
Referrals to the Committee on Children’s Home/Higher Education
Page
104
110
137
140

Report
The Report of the Evaluation Committeee (MTS)The Report of the Board of Trustees of Memphis Theological Seminary
The Report of the Board of Trustees of Bethel University
The Report of the Board of Trustees of the Cumberland Presbyterian Children’s Home
Referrals to the Committee on Judiciary

Page Report
107 The Report of the Joint Committee on Amendments
108 The Report of the Permanent Committee on Judiciary
Referrals to the Committee on Ministry Council
Page Report
90 The Report of the Ministry Council
Referrals to the Committee on Stewardship/Elected Officers
Page
33
37
  51
123
125
143
153

Report
The Report of the Moderator
The Report of the Stated Clerk
The Report of the Board of Stewardship, Foundation and Benefits
The Report of the Our United Outreach Committee
The Report of the Place of Meeting Committee
2020 Line Item Budgets Submitted by General Assembly Entities
2021 Line Item Budgets Submitted by General Assembly Entities
Memorial from Grace Presbytery Regarding Translation of General Assembly Business

Referrals to the Committee on Theology and Social Concerns/Unification Task Force
Page Report
126 The Report of the Unified Committee on Theology and Social Concerns
129 The Report of the Unification Task ForceResolution from Reverend Joy Warren, Murfreesboro Presbytery Regarding LGBTQIA+     Inclusion in the CP Church

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THE CUMBERLAND PRESBYTERIAN CHURCH

RECOMMENDATIONS AT A GLANCE
Page		

  33
  34

Recommendation 1
Recommendations 2-4

Page		

  37
  40
  41

Recommendation 1
Recommendation 2
Recommendation 3

Report of the Moderator

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)
Report of the Ministry Council

Page      92
  96
  97

Recommendation 1
Recommendation 2
Recommendation 3

Page    102   103

Report of the Commission on Chaplains and Military Personnel
Recommendations 1-2
Recommendation 3

Page    105106

Report of the Evaluation (MTS)
Recommendations 1-2
Recommendation 3

Page    107

Report of the Joint Committee on Amendments
Recommendation 1-2
Report of the Permanent Judiciary Committee(No Recommendations)Page		

112
116
118

Report of the Board of Trustees of Memphis Theological Seminary
Recommendation 1
Recommendation 2-3
Recommendations 4

Page		

123

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

127

Report of the Unified Committee on Theology and Social Concerns
Recommendation 1

Page		 133
		
135
		
136

Report of the Unification Task ForceRecommendation 1
Recommendations 2-4
Recommendations 5-6

Page		

Report of the Board of Trustees of Bethel University
Recommendation 1

138

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

MINUTES OF THE GENERAL ASSEMBLY

2021

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

Date		

Place

Moderator

Clerk

Members

1810, February..........................Sam McAdow’s House.........................Samuel McAdow............................... Young Ewing.....................3..................................................Dickson Co., TN
1810, March 20.........................Ridge Meeting-House,..........................Samuel McAdow............................... Young Ewing...................14..................................................Sumner Co., TN.
1810, October 23.......................Lebanon Meeting-House.......................Finis Ewing........................................ Young Ewing...................16
1811, March 19.........................Big Spring, Wilson Co., TN..................Robert Bell......................................... Young Ewing...................19
1811, October 9.........................Ridge Meeting-House...........................Thomas Calhoun................................ David Foster....................23
1812, April 7.............................Suggs Creek Meeting-House................Hugh Kirkpatrick............................... James B. Porter................28
1812, November 3.....................Lebanon, KY.........................................Finis Ewing........................................ Hugh Kirkpatrick.............22
1813, April 6.............................Beech Meeting-House...........................Robert Bell......................................... James B. Porter................34..................................................Sumner Co. TN
THE CUMBERLAND SYNOD, 1813-1828

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

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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.................................... Edward Ewing Beard............................... T. C. Blake.............................213
1892, May 19........................Memphis, TN........................................ W. T. Danley............................................ T. C. Blake.............................229
1893, May 18........................Little Rock, AR..................................... W. S. Ferguson......................................... T. C. Blake.............................226
1894, May 17........................Eugene, OR........................................... F. R. Earle................................................ T. C. Blake.............................167
1895, May 16........................Meridian, MS........................................ M. B. DeWitt........................................... T. C. Blake.............................208
1896, May 21........................Birmingham, AL................................... A. W. Hawkins......................................... J. M. Hubbert.........................200
1897, May 20........................Chicago, IL............................................ H. S. Williams......................................... J. M. Hubbert.........................224
1898, May 19........................Marshall, MO........................................ H. H. Norman.......................................... J. M. Hubbert.........................221
1899, May 18........................Denver, CO........................................... J. M. Halsell............................................. J. M. Hubbert.........................181
1900, May 17........................Chattanooga, TN .................................. H. C. Bird................................................ J. M. Hubbert.........................230
1901, May 16........................West Point, MS..................................... E. E. Morris............................................. J. M. Hubbert.........................226
1902, May 15........................Springfield, MO.................................... S. M. Templeton...................................... J. M. Hubbert.........................255
1903, May 21........................Nashville, TN........................................ R. M. Tinnon........................................... J. M. Hubbert.........................247
1904, May 19........................Dallas, TX............................................. W. E. Settle.............................................. J. M. Hubbert.........................251
1905, May 18........................Fresno, CA............................................ J. B. Hail.................................................. J. M. Hubbert.........................249
1906, May 17........................Decatur, IL............................................ Ira Landrith.............................................. J. M. Hubbert.........................279
1906, May 24........................Decatur, IL............................................ J. L. Hudgins........................................... T. H. Padgett..........................106
1907, May 17........................Dickson, TN.......................................... A. N. Eshman.......................................... J. L. Goodknight....................140
1908, May 21........................Corsicana, TX....................................... F. H. Prendergast..................................... J. L. Goodknight....................136
1909, May 20........................Bentonville, AR.................................... J. T. Barbee.............................................. J. L. Goodknight....................142
1910, May 19........................Dickson, TN.......................................... J. H. Fussell............................................. J. L. Goodknight....................144
1911, May 18........................Evansville, IN....................................... J. W. Duvall............................................. J. L. Goodknight....................109
1912, May 16........................Warrensburg, MO.................................. J. D. Lewis............................................... J. L. Goodknight....................119
1913, May 15........................Bowling Green, KY.............................. J. H. Milholland....................................... J. L. Goodknight....................112
1914, May 21........................Wagoner, OK......................................... F. A. Brown.............................................. J. L. Goodknight....................105
1915, May 20........................Memphis, TN........................................ William Clark.......................................... D. W. Fooks...........................116
1916, May 18........................Birmingham, AL................................... J. L. Price................................................. D. W. Fooks...........................125
1917, May 17........................Lincoln, IL............................................ F. A. Seagle.............................................. D. W. Fooks...........................102
1918, May 16........................Dallas, TX............................................. C. H. Walton............................................ D. W. Fooks...........................117
1919, May 15........................Fayetteville, AR.................................... J. H. Zwingle........................................... D. W. Fooks...........................101
1920, May 15........................McKenzie, TN....................................... J. E. Cortner............................................. D. W. Fooks...........................123
1921, May 19........................Greenfield, MO..................................... Judge John B. Tally................................. D. W. Fooks...........................108
1922, May 18........................Greeneville, TN..................................... Hugh S. McCord...................................... D. W. Fooks...........................102
1923, May 17........................Fairfield, IL........................................... P. F. Johnson, D. D.................................. D. W. Fooks...........................105
1924, May 15........................Austin, TX............................................. D. M. McAnulty...................................... D. W. Fooks.............................93
1925, May 21........................Nashville, TN........................................ W. E. Morrow.......................................... D. W. Fooks...........................114
1926, May 20........................Columbus, MS...................................... I. K. Floyd............................................... D. W. Fooks...........................111
1927, May 19........................Lakeland, FL......................................... T. A. DeVore............................................ D. W. Fooks.............................97
1928, May 21........................Jackson, TN........................................... J. L. Hudgins........................................... D. W. Fooks.............................97
1929, May 16........................Princeton, KY........................................ H. C. Walton............................................ D. W. Fooks.............................98
1930, May 15........................Olney, TX.............................................. O. A. Barbee............................................ D. W. Fooks.............................92
1931, May 21........................Evansville, IN....................................... J. L. Elliot................................................ D. W. Fooks.............................98
1932, May 19........................Chattanooga, TN................................... G. G. Halliburton..................................... D. W. Fooks...........................104
1933, June 14........................Memphis, TN........................................ W. B. Cunningham.................................. D. W. Fooks.............................94
1934, June 14........................Springfield, MO.................................... A. C. DeForest......................................... D. W. Fooks...........................103
1935, June 13........................McKenzie, TN....................................... C. A. Davis.............................................. D. W. Fooks...........................104
1936, June 18........................San Antonio, TX................................... E. K. Reagin............................................ D. W. Fooks...........................100
1937, June 16........................Knoxville, TN....................................... George E. Coleman................................. D. W. Fooks...........................109
1938, June 16........................Russellville, AR.................................... D. D. Dowell........................................... D. W. Fooks...........................117
1939, June 15........................Marshall, MO........................................ E. R. Ramer............................................. D. W. Fooks...........................126
1940, June 13........................Cookeville, TN...................................... Keith T. Postlethwaite............................. D. W. Fooks...........................116
1941, June 19........................Denton, TX........................................... L. L. Thomas........................................... D. W. Fooks...........................120
1942, June 18........................McKenzie, TN....................................... George W. Burroughs.............................. D. W. Fooks...........................108
1943, June 17........................Paducah, KY......................................... A. A. Collins............................................ D. W. Fooks.............................94
1944, June 15........................Bowling Green, KY.............................. I. M. Vaughn............................................ D. W. Fooks.............................94
1945, May 31........................Lewisburg, TN...................................... S. T. Byars............................................... Wayne Wiman.......................103
1946, June 13........................Birmingham, AL................................... C. R. Matlock.......................................... Wayne Wiman.......................105
1947, June 12........................Knoxville, TN....................................... Morris Pepper.......................................... Wayne Wiman.......................108

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

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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 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
meetings of Church entities and judicatories to observe the life and work of the Church at every level.

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2021

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
Church:10.01 Generally.  The following are denominational entities related to the Cumberland Presbyterian01.  Subsidiary corporations: Board of Stewardship, Foundation and Benefits of the

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2021		       Cumberland Presbyterian Church; Memphis Theological Seminary of the Cumberland      Presbyterian Church; Ministry Council of the Cumberland Presbyterian Church.
02.  Related corporations: Bethel University; Cumberland Presbyterian Children’s Home;       Historical Foundation of the Cumberland Presbyterian Church and the Cumberland       Presbyterian Church in America.
03.  Commissions: Chaplains and Military Personnel.
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 twenty-four (24) directorsof Memphis Theological Seminary as provided in its charter.   The corporation shall elect the directors
in such a manner that, immediately following any election, there shall be eleven (11) directors who aremembers of denominations other than the Cumberland Presbyterian Church.

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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 - 17 be elected for 1-year      terms, with eligibility for re-election for one additional term.
10.08 Commission on 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       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,

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2021       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 15-17     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 tothe action or proceeding.
12.03 Limitation on Indemnification.  No indemnification shall be made to or on behalf of any

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person if a judgment or other final adjudication adverse to that person establishes his or her liability:
01.  for any breach of the duty of loyalty to the corporation;
02.  for acts or omissions not in good faith or which involve intentional misconduct or a       knowing violation of law; 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.  Organizations requesting funds from Our United Outreach shall submit multi-year program budgets to the Our
United Outreach Committee.

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

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MEMORIAL ROLL OF MINISTERS
IN MEMORY OF
MINISTERS LOST BY DEATH
NAME............................................PRESBYTERY.......................AGE.................DATE

Acton, Wade
Alhart, Daryl
Barnett, David Rudolph
Barrett, Geoffry
Bayer, David
Board, Newman Ray
Bone, Howard Leslie
Brooks, Wayne E
Brown, Rex
Bruington, Donald E
Campbell, Gordon
Caperton, Donald
Cook, Carl
Craig, Robert A.
Estes, Sam
Ferree, Carol
Gary, Brian
Haire, Shelby O
Hall, John David
Hancock, B J
Harris, Ernest
Hendershot, Charles
Ivey, Billy F
Janner, Tony
Jaramillo, Luciano
Jett, Mace, Jr.
Johnson, Tommy
Kelso, James Howard
Korb, Leon
Lovelace, John G
McClanahan, Walter
McCoy, Kenneth
McSpadden, Nancy
Melson, Glenda
Melton, Sam
Meredith, Charles
Middleton, William (Bill)
Miller, James R
Montoya, David
Norman, Maury
Nunn, Don
Pejendino, Fhanor
Pinnell, James (Jim)
Richardson, W Jean
Rietz, Allen
Rustenhaven, William (Bill) Jr
Ryan, James (Jack)
Schott, Fred
Shanley, DwightShoulta, John
Shugert, Rich
Suenram, Tim
Sweet, Don
Vaught, Joseph (Joe)Walkup, Lyon
Williams, Bobby D
Woodliff, George

Grace
Murfreesboro
North Central
Cumberland
West Tennessee
Covenant
Missouri
East Tennessee
East Tennessee
Cumberland
MissouriWest Tennessee
Arkansas
North Central
del Cristo
Cumberland
Cumberland
Cumberland
Robert Donnell
Murfreesboro
Trinity
Red River
East TennesseeWest Tennessee
GraceWest Tennessee
Grace
Tennessee-Georgia
North Central
North Central
West TennesseeWest Tennessee
Arkansas
East Tennessee
Tennessee-Georgia
Cumberland
East Tennessee
Columbia
Andes
Nashville
Trinity
Cauca Valley
West Tennessee
East TennesseeWest Tennessee
Trinity
Arkansas
Nashville
Arkansas
Covenant
Red Riverdel Cristo
East Tennessee
Cumberland
Murfreesboro
West Tennessee
Arkansas

90
79
92
77
73
82
81
72
82
81
92
85
77
86
101
69
76
82
88
86
97
94
87
75
86
89
80
101
93
91
78
72
67
79
84
79
89
82
63
97
85
64
63
88
58
88
69
86
76
72
75
69
91
73
75
84
83

3/24/2021
5/17/2020
12/26/2020
5/24/2020
4/9/2020
8/19/2020
5/10/2021
3/10/2019
7/27/2020
9/15/2019
4/1/2021
12/20/2019
1/2/2019
10/24/2020
2/9/2021
1/11/20192/27/2021
2/3/2020
8/2/2020
1/20/2021
9/24/2020
11/12/2019
2/4/2020
11/5/2020
2/1/2021
3/25/2020
12/30/2019
11/12/2019
5/2/2019
4/30/2021
4/27/2019
7/12/2020
5/12/2020
2/14/2020
2/28/2020
6/22/2020
12/31/2019
1/16/2020
1/20/2019
1/10/20192/5/2020
2/2/2021
5/25/2020
1/2/2019
2/20/2019
2/1/2019
1/6/2021
1/1/2019
1/11/2021
4/4/2020
4/26/2021
3/27/2020
2/3/2019
4/1/2021
12/29/2019
10/19/2020
4/18/2020

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LIVING GENERAL ASSEMBLY MODERATORS
2020—REV. SHELIA O’MARA, PO Box 170, Gadsden, TN 38337
2019—REV. SHELIA O’MARA, PO Box 170, Gadsden, TN 38337
2018—REV. JAY EARHEART-BROWN, 475 N Highland Street, Apt 9L, Memphis, TN 38122
2017—REV. DAVID LANCASTER, 426 Fuqua Road, Martin, TN 38237
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, 8207 Traditional Place, Cordova, TN 38016
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, 2161 N. Meadows Drive, 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
1995—REV. CLINTON O. BUCK, PO Box 770068, Memphis, TN 38117
1990—REV. THOMAS D. CAMPBELL, PO Box 315, Calico Rock, AR 72519

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THE CUMBERLAND PRESBYTERIAN CHURCH

GENERAL ASSEMBLY OFFICERS
MODERATOR
THE REVEREND DUAWN MEARNS
311 Chickasaw Drive
Ada, OK 74820
190thcpcgamoderator@gmail.com(501)276-1266
VICE MODERATOR
THE REVEREND ALAN MEINZER
780 Barron Fork Road
Mt Pleasant, AR 72561
logicunseen@gmail.com(870)612-3936
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 2022)(3)REV. BOBBY COLEMAN, 107 E Henson, Springdale, AR 72764
     bobby.coleman@gmail.com(1)REV. RICKEY PAGE, 1369 Black River Drive, Mt Pleasant, SC 29466
   rickey.page59@gmail.com(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*Ecumenical Partners     +Cumberland Presbyterian Church in America

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MINISTRY COUNCIL(Members whose terms expire in 2022)(2)MS. CARLA BELLIS, 19264 Law 2170, Aurora, MO 65605(1)MS. DEBBIE HAYES, 69 Cactus Drive, Benton, KY 42025(1)MR. TED SHIRAI, 25 Minami Kibogaoka, Asahi-ku, Yokohama, Kanagawa, JAPAN(1)REV. TIM SMITH, 214 Jeffery Drive, Fayetteville, TN 37334(2)REV. MIKE WILKINSON, 1504 Clear Brook Drive, Knoxville, TN 37922(Members whose terms expire in 2023)(2)REV. DR. MICHAEL CLARK, 2353 Blue Springs Road, Dechard, TN 37324(2)REV. JUAN DAVID CORREA, Calle 76 #87-14, Medellin, COLOMBIA, SOUTH AMERICA(1)REV. DEREK JACKS, 341 Shadeswood Drive, Hoover, AL 35226(1)MS. LORA ROGERS-KERNER, 156 State Route 348 W, Symsonia, KY 42082(1)ANGELICA POVEDA, Nueva Esperanza Congregation, Cauca Valley Presbytery,
Mission Synod, COLOMBIA, SOUTH AMERICA(Members whose terms expire in 2024)(3)REV. KENNY BUTCHER, 403 Kalye Court, Mt Juliet, TN 37122(2)MS. AMY CRESSWELL, 1822 Glen Oaks Lane, Dyersburg, TN 38024(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
YOUTH ADVISORY MEMBERS(1)CHASE LAXSON, 805 S Mar Drive, Marshall, MO 65340(2)MS. RYLEE ROGERS, 314 Hampshire Drive, Clarksville, TN 37043(2)MS. LACEY YOUNG, 1211 Michael Drive, Alabaster, AL 35007
ADVISORY MEMBERS
REV. DUAWN MEARNS, 311 Chickasaw Drive, Ada, OK 74820
REV. MICHAEL SHARPE, 8207 Traditional Place, Cordova, TN 38016

GENERAL ASSEMBLY BOARD OF:
I. TRUSTEES OF BETHEL UNIVERSITY(Members whose terms expire in 2021)(1)*MR. CLINTON FOX, 1850 South Boulevard, Houston, TX 77098(3)+REV. ELTON C. HALL, SR., 305 Tiffton Circle, Hewitt, TX 76643(1)MS. LINDA C. INGRAM, 203 Ballard Lane, Sparta, TN 38583(3)MS. DEWANNA LATIMER, 193 Moses Drive, Jackson, TN 38305(2)*DR. E. RAY MORRIS, PO Box 924628, Norcross, GA 30010(2)MR. STEVE PERRYMAN, 535 Ranch Road, Rogersville, MO 65742(1)REV. ROBERT TRUITT, 1238 Old Eastside Road, Burns, TN 37029(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. WILLIAM TERRY HOWELL, 205 Como Street, McKenzie, TN 38201(2)*DR. BROCK MARTIN, 419 Browning Avenue, Huntingdon, TN 38344(1)MR. KEITH PRIESTLEY, 780 Old McKenzie Road, McKenzie, TN 38201(1)+ELDER CRAIG A. WHITE, 240 Waters Edge Lane, Madison, AL 35758*Ecumenical Partners     +Cumberland Presbyterian Church in America

2021

THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2023)(2)DR. NANCY BEAN, PO Box 205, McKenzie, TN 38201(1) *JUDGE BEN CANTRELL, 1485A Woodmont Boulevard, Nashville, TN 37215(1)*MRS. PATRICIA KAHLDEN, PO Box 909, Caldwell, TX 77836(3)MR. KENNETH (KEN) D. 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(3)REV. ROBERT (BOB) WATKINS, 5405 Kacena Avenue, Marion, IA 52302
II. TRUSTEES OF CUMBERLAND PRESBYTERIANCHILDREN’S HOME
(Members whose terms expire in 2021)(1)BRIAN MARTIN, 614 CR 4608, Troup, TX 75789(1)MRS. GUIN TYUS, 903 W Hickory Boulevard, Madison, TN 37115(Members whose terms expire in 2022)(1)MS. MICHELE BLAND, 6837 Roberts Lane, Fort Worth, TX 76140(1)*MR. BRIAN CARWRIGHT, 3218 Northwood Drive, Highland Village, TX 75077(3)MR. RICHARD DEAN, 2140 Cove Circle North, Gadsden, AL 35903(1)*MR. CAMERON MARONE, 6085 Water Street, Plano, TX 75024(1)MS JACQUELINE SAN MIGUEL-LOZANO, 4005 Paradise Lane, Sanger, TX 76266(1)MR. SAM SUDDARTH, 206 Ha Le Koa Court, Smyrna, TN 37167(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. CHARLES W. HARRIS, 3293 Birch Avenue, Grapevine, TX 76051(3)*MR. KNIGHT MILLER, 509 Brixham Park Drive, Franklin, TN 37069
III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2022)(2)MS. ROBIN MCCASKEY HUGHES, 1205 Olde Bridge Road, Edmond, OK 73034(2)MS. ASHLEY LINDSEY, 403 College Street, Smiths Grove, KY 42171(1)MS. MARTHA JO MIMS, 3011 Wolfe Road, Columbus, MS 39705(2)+WILLIE LYNK, 932 Valley Square Road, Morganfield, KY 42437(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
IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2022)(1)MR. GREG ALLEN, 1138 Balbade Drive, Nashville, TN 37215(1)REV. JILL CARR, 1601 Arbour Drive, Lebanon, MO 65536(2)*MS. JANE ASHLEY FOLK, 4123 Chanwil Place, Memphis, TN 38117(2)*REV. LARRY HILLIARD, 102 Johnson Street, Waveland, MS 39576(1)MS. CHERYL LESLIE, 3374 Walnut Grove Road, Memphis, TN 38111(1)*MS. LISANNE MARSHALL, 325 Meadow Grove Lane, Memphis, TN 38120(1)*REV. KEITH NORMAN, 2835 Broad Avenue, Memphis, TN 38112*Ecumenical Partners     +Cumberland Presbyterian Church in America

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2021(2)*REV. DEBORAH SMITH, 584 E McLemore Avenue, Memphis, TN 38106(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
V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2022)(2)REV. KEN BYFORD, 23716 Highway 9 N, Piedmont, AL 36272(1)MRS. MARY JO RAY, 16 Nottingham Lane, Columbus, MS 39705(2)MS. ANDREA SMITH, 1715 Water Cure Road, Winchester, TN 37398 (resigned)(1)MR. OWEN SMITH, 119 Pine Island Drive, Marshall, TX 75672(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, 103 Forest Drive, Mountain Home, AR 72653(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

GENERAL ASSEMBLY COMMISSIONS:
I. COMMISSION ON FEDERAL CHAPLAINCIES(formerly known as MILITARY CHAPLAINS AND PERSONNEL)(1) Term Expires in 2022–REV. SHELIA O’MARA, PO Box 170, Gadsden,
TN 38337(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
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*Ecumenical Partners     +Cumberland Presbyterian Church in America

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GENERAL ASSEMBLY COMMITTEES
I. JUDICIARY(Members whose terms expire in 2022)(2)MS. RACHEL MOSES, 1138 Blaine Avenue, Cookeville, TN 38501
     coachrach@aol.com(2)REV. JAN OVERTON, 3320 Pipe Line Road, Birmingham, AL 35243
     jan@crestlinechurch.org(1)REV. ROGER REID, 637 Colburn Drive, Lewisburg, TN 37091
     drrtr@yahoo.com(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
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 2022)(1)MS. ALLISON CARR, PO Box 1547 Lebanon, MO 65536
     owilsonhoo@gmail.com(1)MS. DIANN PHELPS, 4743 Happy Hollow Road, Hawesville, KY 42348
     diannphelps@att.net(1)REV. MICAIAH TANCK, 3218 Scenic Drive, Scottsboro, AL 35769
     micaiah.thomas@gmail.com(1)REV. BRENT WILLS, 4607 E Richmond Shop, Lebanon, TN 37090
     bwills9185@yahoo.com(Members whose terms expire in 2023)(1)REV. VICTOR HASSELL, 510 N Main Street, Sturgis, KY 42459
     hassellvictor@hotmail.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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2021(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
IV. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2022)(1)MR. JON PARSONS, 607 N Franklin, Marshall, MO 65340(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
YOUTH ADVISORY MEMBERS:(2)MS. SIERRA ALEXANDER, 1014 Wren Street, Dyersburg, TN 38024(2)MS. KAILEY SUNDSTROM, 309 Bryson Lane, Clarksville, TN 37043(2)MR. NATE WOOD, 17246 Highway K, Aurora, MO 65605
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 2022)(3)+REV. JIMMIE DODD, 1798 Campbell Street, Jackson, TN 38301
     dodd125@gmail.com(1)REV. VIRGINIA ESPINOZA, PO Box 132, Boswell, OK 74727
     vespinoza@choctawnation.com(1)REV. TERRA SISCO, 811 W Cheyenne Street, Marlow, OK 73055
     terrasisco@hotmail.com(3)+ELDER JOY WALLACE, 541 Glenn Arbor, Dallas, TX 75240
     jlwallace1951@gmail.com(1)REV. JO WARREN, 811 Wall Street, Morrilton, AR 72110
     jmw364@yahoo.com(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

2021

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

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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THE CUMBERLAND PRESBYTERIAN CHURCH

33

THE REPORT OF THE MODERATORAs I write this report, there are many uncertainties the Church and the world are facing.  This past
year has seen the world in the grips of a highly contagious novel coronavirus (COVD-19) pandemic thathas disrupted and changed our lives.  The 190th General Assembly scheduled to meet in June 2020 wascancelled, resulting in the terms of Moderator and Vice Moderator being extended to a second year.  The190th General Assembly is two months away and we are uncertain as to whether it will be safe to gather as
the Cumberland Presbyterian Church (CPC).  The presbyteries of the CPC and Cumberland Presbyterian
Church in America (CPCA) have been voting on unification and it is uncertain as to whether there will
be enough votes in support of unification.   The Unified Committee on Theology and Social Concerns(UCTSC) has submitted its statement on Human Sexuality, and it is uncertain how that statement will be
acted upon and its impact on the CPC.  Of this I am certain, the CPC, led by the Holy Spirit, will continue toembrace its “Whosoever Will” doctrine and fulfill the Great Commission to make disciples of all nations.

I. SPIRIT ENGAGING CULTURE
I began my tenure as Moderator with a focus on “Spirit Engaging Culture.”  We are called to beopen to the realities of the Holy Spirit.  I have asked the Church questions such as “What direction are we
facing?   Do we lean into or against the wind of the Spirit?   How can we be ready to receive the Holy Spirit?”   
Sometimes we get caught up in the details of the Church and forget that God is going to do something.  
Being open to the Holy Spirit begins and ends with prayer.  This is the position for the Church to take forrevival and renewal.  The early Church was constantly in prayer and had a culture of expectation that God  was going to send the Holy Spirit and empower them to be witnesses of Jesus Christ to the ends of the earth.   
I see this focus on “Spirit Engaging Culture” as critical for the CPC in the 21st century.
1. PRAY, FAST, ACT (PFA). On Ash Wednesday (February 26, 2020), the global CPC participated in a
day of prayer and fasting, a memorial from Presbytery del Cristo adopted by the 189th General Assembly.
I commend the Ministry Council (MC) staff for the outstanding work they did in providing a multitude
of resources for the Church in the languages represented by the CPC.  I am told this was a first!  From allreports, PFA was a success in terms of participation around the globe.  On Ash Wednesday 2021 (February
17, 2021) I called for a second time of prayer and fasting to focus on the Church living out its purpose andmission to share the good news every day.  It is interesting to note that several days after the 2020 PFA, the
COVID-19 pandemic grabbed the world’s attention.   These times tested us in terms of how to be connected
as a faith community.  We have experienced a unique  opportunity to share the gospel in ways we never
dreamed of and to people we might not have otherwise reached.  The CPC has shone a light of hope into adarkness that threatens our world.  I continue to hope and pray that as we asked God for revival and renewal
in the church, we will listen to God’s voice and continue to live as a people of faith.  I hope that in thehistorical records of the CPC decades from now it will be said that this current pandemic brought revival
and the Church pressed a reset button on how to restore connection to God and one another.
RECOMMENDATION 1: That the 190th General Assembly approve an annual day ofprayer and fasting on Ash Wednesday for the global Cumberland Presbyterian Church.
2. VISION: related to a culture of expectation in the Church is that of vision.  Scripture tells us that where
there is no vision, the people perish (Proverbs 29:18).  In 1994, the 164th General Assembly of the CPC
approved hosting a forum on a strategy for the future at the beginning of the 165th General Assembly in
1995 (pp. 216-217, 1994 General Assembly Minutes).   The purpose was to seek understanding of paradigm
shifts within the denomination and develop a strategy and vision for the future.   The forum took place on
the first day of the 1995 General Assembly and a report was submitted and adopted by the 165th meeting of theGeneral Assembly. “Our Vision for the Cumberland Presbyterian Church” was adopted (pp. 305-306, 1995
General Assembly Minutes) and provided fifteen dreams and visions for the Church.  The last statement
included these words “ We dream of a time when we will say and believe- ‘attempt great things for God andexpect great things of God.”  Two years later in 1997 a mission statement and three priority goals for the
first decade of the 21st century was adopted. (2007 General Assembly Minutes pp. 36-41).
When the General Assembly in 2007 approved a major reorganization of the CPC, some of the
responsibilities of the former General Assembly Council (GAC) were transferred to the current Ministry

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Council (MC).  The MC serves as the primary long- and short-range planning agency of the CPC, identifying
the Church’s vision for ministry and overseeing the implementation of ministry. (p. 47, 2008 General
Assembly Minutes).
In 2013, the MC council report to General Assembly stated it had reviewed the Vision of Ministry of
the CPC and its three Priority Goals for the years 2000-2010 and said it was evident the goals had expired.
In addition, the 2007 General Assembly adopted a goal related to evangelism and in 2012 the General
Assembly adopted the “Step Out!” emphasis as a priority.   The 2013 General Assembly adopted a MC
recommendation that, considering the strong likelihood of unification with the CPCA, further review of thePriority Goals be postponed until such time as new ones can be established by the new unified church or thepresent CPC. (pp 125-126, 52 of the 2013 General Assembly Minutes).
Given that the COVID19 pandemic has caused us to rethink the way we function as a worshipping
community and has forced innovation in terms of delivering ministry, I believe it is time for a new
visionary strategic plan for the CPC in the 21st century that will provide a common vision, mission, guiding
principles and goals.  A forum like the one held in 1995 may provide some strategic guidance for the
Church.   Leadership representation from across the church and its boards/agencies/institutions/current andpast moderators, etc. can provide important feedback in the process.
RECOMMENDATION 2: That the 190th General Assembly task the Ministry Council todevelop a strategic plan that includes a mission statement, vision statement, guiding principles andgoals for the Cumberland Presbyterian Church and report back to the 192nd General Assembly.

II. GENERAL ASSEMBLY
I had the privilege of attending many meetings during my tenure as Moderator: Presbyteries,
Ministry Council, Memphis Theological Seminary (MTS) Board of Trustees, Unification Task Force,
Unified Committee on Theology and Social Concerns, Stated Clerks conference, Heritage Day service at
MTS, CP House of Studies organizational meeting, 2019 and 2020 Symposium, Presbyterian Council for
Chaplains and Military Personnel, etc.  I gained a greater insight and appreciation for the dedication andhard work of all those who do the work and ministry of the Church, whether as denominational staff orleaders at all levels of ministry.  I encourage all boards, agencies, institutions, and institutions in a covenant
relationship     to extend an invitation to the Moderator to attend meetings of Church entities and judicatories.
This report   as well as other observations and recommendations I made in the last year are a result of being
able to move throughout the church.  It seems that by the time the Moderator has gained valuable insight into
the workings of the church, it is time to turn over the office to the next person.  At one point in the church’s
recent history the Moderator was an advisory member to the Ministry Council for the year of tenure andone year following.  The 2015 General Assembly revised the bylaws to reflect a one-year advisory role on   
Ministry Council for the Moderator. To be more effective as the ecclesiastical head of the CPC, extending
the tenure of the Moderator would have a greater impact.
In addition, I have wondered over the years about the necessity of General Assembly meeting
annually.  Given the high (and rising) costs to the CPC for an annual meeting, I am not convinced there isenough business for the church to consider each year that warrants the expense.   I know this observation willcause a strong reaction among some, especially those who view General Assembly as a time of fellowshipand connection for the church.  I think it is time to review the annual meeting of General Assembly andwhether it is effective and worth the cost to continue meeting annually.  At a minimum, the current General
Assembly program needs review for a more effective and scaled down model.  During these last 2 years,
serving as Moderator and skipping a year of General Assembly due to the pandemic, the work of the Church
has continued.
Therefore, the following recommendations are submitted:
RECOMMENDATION 3: That the 190th General Assembly change its bylaws to reflect abi-annual meeting of General Assembly.
RECOMMENDATION 4: That the 190th General Assembly change its bylaws to state thatthe term of the Moderator and Vice Moderator will be for a 2-year tenure.

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III. ITEMS OF INTEREST
1. OVERSEAS MISSIONS WORK:  It is exciting that the Cumberland Presbyterian footprint is present
in 18 countries around the world.  When I look at the overall membership of the CPC, it is evident thatthe overall membership is declining each year while we are growing in places around the world.  The Our
United Outreach income has remained steady over the last decade, yet it is realistic to think that expenses
have increased.  We have been a missions focused church for an exceptionally long time.  Many of thecountries where Cumberland Presbyterians live are in places that will need sustainment and support for along time.  If the CPC believes in the growth of the global church and the witness of the CPC to the ends ofthe earth, I ask you to support the work of our missionaries around the world.
2. EMPLOYEE ASSISTANCE PROGRAM (EAP):  Many Presbyteries have signed up for the EAP.
The program officially began in January 2020.  The national average cost per counseling hour is $150.  TheEAP cost for Presbyteries per minister/probationer is $24/year.  This is a wonderful opportunity for U.S.
Presbyteries to provide mental health care for its ministers/probationers and any family member living in
the home.  I commend the Pastoral Development Ministry Team for its vision and focus on clergy self-careby implementing this important program.
3. MEMPHIS THEOLOGICAL SEMINARY (MTS):  I attended all MTS Board of Trustee meetings
during my tenure.  I also serve as a denomination representative on a Planning and Evaluation Committee.  
I am encouraged with the hiring of Reverend Dr. Jody Hill as the seminary president.  Jody brings a lot ofexperience in resource development as well as a passion for servant leadership.  I encourage MTS to lookat ways to develop pastoral leadership in our future CPC clergy, and for those who will serve most of ourchurches in small town and/or rural locations.
4. CONFESSION OF FAITH:  In my various leadership roles in the CPC, whether as a presbyter, committee
member, committee chair, etc., I have observed that it is sometimes challenging to find information in thevarious sections of the confession, constitution, etc.  On any given subject, there are numerous places to findreferences throughout the document.  When the next version is printed (usually because of a change in theConstitution), I suggest providing an index to make it easier to locate references to a subject.
5. CENTER INTERAGENCY TEAM (CIT):  The CIT is made up of the directors of the Office of theGeneral Assembly, Ministry Council, Board of Stewardship and Historical Foundation.  When they meet itis primarily to discuss matters related to campus facilities management.  I encourage the CIT to expand theiragenda to include a more “integrated conversation” about matters of the CPC.  This kind of approach ofcommunication, collaboration and cooperation could have a tremendous impact on the Church, especiallyin terms of an overarching strategic plan.
This past year of a pandemic has forced many of us to be innovative and shift not only how wedeliver ministry but where we do it.  The denominational campus in Cordova, Tennessee has been closed
for a year.  Some employees go to the office one day a week while others have worked entirely from home.  
Ministry Council has five employees who do not reside in the Cordova area and were permanently working
from home before the pandemic led to closing the campus.  I encourage the CIT to evaluate the current
campus footprint and determine whether both buildings are needed.   I also encourage each of the fouragency directors to evaluate what functions and what employees need to remain working on campus andwhich ones can continue to work offsite.  There are lots of best practices and best processes inspired bya pandemic innovation which may be helpful in evaluating the denominational campus footprint moving
forward.
6. MODELS FOR PASTORAL MINISTRY:   It is my opinion that a major lesson learned from the
COVID 19 pandemic is that the Church needs to expand its model for pastoral ministry beyond what wecurrently have.  Prior to the pandemic we had churches without a pastor (whether full-time or part-time).  
We had churches with small numbers of active and total members within proximity to one another, manyof them without a pastor and whose resources are minimal.  That reality still exists and may very well
get worse.  There is a rising trend towards bi-vocational ministry across many Protestant denominations.  
A post-pandemic world will likely see an increase in this trend as our pastors are faced with providing
financial stability for their families while serving their churches.  

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In 1988, the One Hundred Fifty-Eighth General Assembly of the Cumberland Presbyterian Church   approved a memorial from East Tennessee Presbytery concerning Elders Serving as Lay Leaders in othercongregations.  In 1995, in order that lay leaders may be strengthened, the One Hundred Sixty-Fifth General
Assembly approved a non-mandatory training/certification program proposed by the former Commission
on the Ministry.  In 2012, the Pastoral Development Ministry Team revisited both documents and developeda Handbook and Application Packet to help presbyteries implement a commissioned Lay Leader program.  
I am not sure how many presbyteries use this model for ministry.
Delivery of ministry in a new way is part of our heritage.  It is time to re-claim our heritage andhave an integrated conversation about a 21st century delivery of ministry in our churches and who canprovide that ministry so that our church can thrive, not just survive.  I encourage leadership from the Officeof the General Assembly, Memphis Theological Seminary, Bethel University and Ministry Council to cometogether and have that conversation with measurable, achievable results during the calendar year 2021.

IV. GRATITUDE
It has been an honor and privilege to serve the Church as the 189th Moderator of the CPC General
Assembly these last two years, a humbling experience I never imagined would be bestowed upon me.  I
have observed so much love and devotion for the work of the Church, whether as denominational staff,
Presbytery leadership or the average CP congregational member.   We have a lot to be proud of.   I am
grateful for the support and assistance of the Stated Clerk, Reverend Michael Sharpe, the Engrossing Clerk,
Reverend Vernon Sansom and the Assistant to the Stated Clerk, Mrs. Elizabeth Vaughn.  I could not havecarried out my duties without you.  Thanks to the Vice Moderator, Reverend Doctor Michael Clark forsharing the duties of attending Presbyteries that I could not attend.  I also want to give a shout out to theparliamentarian of the 189th General Assembly, Reverend Geoff Knight.  His parliamentary expertise and crashcourse on parliamentary procedures kept me on track throughout the Assembly.  I could not have carried out
my duties without the support of my husband, Duncan, who always has my back and gives me freedom todo the ministry and work that God calls me to do.
Finally, I invite us all to continue to seek ways to be open to the Holy Spirit engaging our community,
attempt great things for God and expect great things of God.
Respectfully submitted,
Reverend Shelia O’Mara
Moderator of the 189th 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 forcommissions, committees, agencies and task forces without executive assistance.
Additional services and activities provided through the office of the Stated Clerk this past year
include:•  Providing assistance to the Unification Task Force and the Evaluation Committee.
•  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 Military Chaplains and Personnel, Our United Outreach Committee and the Unification
Task Force.
•   Creation of spring and fall Denominational News Updates, a compilation of talking points
obtained from each board and agency that could be shared at meetings of presbyteries and in other settings.
The updates are also shared with presbytery clerks.
•  Development of a COVID-19 Resource page that was added to the denominational website, foruse by churches and church leaders.
•  Hosted several mini zoom conferences for Presbytery and Synod Clerks in place of the annual
Conference held at the Center in January.
A significant portion of the Stated Clerk’s time has been spent responding to various judicial andlegal questions affecting local churches and presbyteries.  The Clerk is appreciative for advice provided tothis 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 is grateful to the Church for calling him to serve in this position and appreciates
the support of the Church for the Office and for the person who holds this position.

II. STAFF
Ms. 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 Vernon Sansom, who has served as Engrossing Clerk since 2012, will conclude his termof service in August due to health reasons.  The Stated Clerk is grateful for the many contributions that
Reverend Sansom has given through his service in this position.   He is to be commended for his workin keeping meticulous minutes, helping committee chairs and co-chairs in preparing clear and accurate
reports, assisting with commissioner orientations, and being an instrumental member of the onsite officeteam during the meetings of General Assembly.
RECOMMENDATION 1: That the 190th General Assembly commend Reverend Vernon
Sansom for his dedicated service as Engrossing Clerk, from 2012 – 2021.

III. ECUMENICAL RELATIONSHIPSThe Cumberland Presbyterian Church has historically been involved in ecumenical relationships.
Through co-operative ministries, chaplains for the military and veteran’s hospitals are endorsed, migrant
workers and persons in Appalachia are served, and missionaries are sent into a variety of countries.  Throughecumenical partnerships disaster relief funds are distributed.   Through working co-operatively church
school and camping materials are developed.   The Cumberland Presbyterian witness is more effective
through participation with other Christians in these and various other ministries.

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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.
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).
Reverend Christopher Ferguson serves as general secretary of the WCRC and offices in Hanover,Germany where the headquarters for WCRC is located.

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 as needed by conference call this past year.  Due to the COVID global
pandemic, the Corporate Board took the following actions under Article of its bylaws which provides thatthe “the General Assembly Corporate Board shall act with the power of the General Assembly in such
emergency when such emergency has been declared  by three-fourths of the entire members of the General
Corporate Board, to wit,
1.  Approved rescheduling the 190th General Assembly meeting from June 2020 to June 27-July 2.
2.  Approved the 2020 General Assembly Report from the Our United Outreach Committee(see Appendix A).
3.  Approved the 2020 General Assembly Report from the Nominating Committee(see Appendix B)
4.  Approved the 2020 General Assembly Church Calendar(see Appendix C)
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 160).

V. ENDORSEMENTS FOR MODERATORThe Reverend Duawn Mearns, Red River Presbytery and the Reverend Alan Meinzer, Arkansas  
Presbytery have been endorsed as Moderator of the 190th General Assembly.

VI. MINUTES OF THE GENERAL ASSEMBLY
The Office of the General Assembly continues to make the minutes of the General Assembly
available on a CD, and mailing them to persons requesting them.  The resource center also prints and sellsa 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 the website(www.cumberland.org/gao).

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VII. 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 2020 a two hundred and nineteen congregations failed to report, thus statistics are not accurate.  
The statistics 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 thereport 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, remindthe 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 available online (www.
cumberland.org/gao) or in print format, available through Cumberland Resource Distribution – resources@
cumberland.org (901-276-4581)

VIII. CONSTITUTIONAL AMMENDMENTS
The following Amendments to the Constitution were referred to the presbyteries by the General
Assembly in 2019:____________

That the Preamble to the Constitution be amended by inserting the following paragraph between thefirst and second existing paragraphs: ‘·Cumberland Presbyterian congregations are found aroundthe world. While the mission of the church is the same everywhere, the forms and structures of theConstitution and Rules of Discipline do not always .fit seamlessly with the cultures, traditions,and legal systems of some countries. In countries other than the United States the provisions of
the Constitution and Rules of Discipline should be applied so far as possible, but the Constitution
and Rules of Discipline are, at heart, documents which exist to promote spiritual objectives. If
there are instances in which the letter of the Constitution and/or Rules of Discipline cannot beapplied without compromising the mission of the church and the spiritual objectives identified
in the Confession of Faith, it is the spirit of the law, rather than the letter, which must prevail. “
Cumberland Presbyterian congregations ....
That Constitution 3.03 be amended to read: “The authority of each level of church government islimited by the stated provisions of the Constitution. Although each judicatory exercises exclusive
original jurisdiction over all the matters specifically belonging to it, the lower judicatories are
subject to the review and appellate authority of the next higher judicatory.”
That Constitution 3.35 be amended to read: “A particular church shall not sell, convey, lease,pledge, mortgage, or encumber its real property used for purposes of worship, nurture, or
ministry without the written permission of the presbytery in which the particular church is located,transmitted through the session of the particular church. In granting its permission, the presbytery
does not become a party to the church’s agreement, nor a guarantor of any indebtedness. “That the Constitution 7.06 be amended to read: “A person shall enter into one of these relationships
with a particular church only with the approval of the presbytery in the bounds of which the particularchurch is located. The church session shall bear responsibility for the selection of the person,
and the presbytery’s approval shall relate to the person’s ministerial credentials, commitment to40

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the theology and government of the Cumberland Presbyterian Church/Cumberland Presbyterian
Church in America, and standing in his or her current presbytery, if any. The presbytery may
authorize its board of missions to act on its behalf in examining the call and to give tentative
approval to a relationship between a particular church and a minister, licentiate, or candidate,subject to formal approval at a meeting of the presbytery. “That the Constitution 8.5 (f) be amended to read: ‘’In general, to order with respect to thepresbyteries, sessions, and churches under its care according to the government of the church,whatever pertains to their spiritual welfare and the edification of the church.”That the Constitution 9.4 (d) be amended to read: “Institute and review the work of denominational
entities. “That the Constitution 9.4 (g) be amended to read: ‘’Take care that the lower judicatories observe
the government of the church and exercise its review and appellate authority to redress what they
may have done contrary to order.”That the Constitution 9.4 (m) be amended to read: “Keep watch over the affairs of the whole church. “____________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, Murfreesboro, Tennessee-Georgia, West Tennessee, North Central,
Nashville, Japan, Cumberland, Columbia, Hong Kong, East Tennessee, Hope, Grace.
The following presbyteries voted in the negative:  North Central
The following presbyteries did not report:  Cumberland East Coast, Cauca Valley, Emaus, Andes
RECOMMENDATION 2: That the 190th General Assembly declare that the Constitutional
Amendments have been approved.

IX. PRESBYTERY VOTE ON UNIFICATIONThe Plan on Unification (see pages 129-133 in the Unification Task Force Report) was referred tothe presbyteries by the General Assembly in 2019.  The plan was approved by the needed majority of thepresbyteries in the Cumberland Presbytery Church, the following is a report of the votes received in theclerk’s office as of May 31, 2021:
The following presbyteries voted in the affirmative:   Del Cristo, Robert Donnell, Choctaw,
Covenant, Missouri, Red River, Trinity, Murfreesboro, Tennessee-Georgia, West Tennessee, North Central,
Nashville, Japan, Andes, Emaus, Cauca Valley, Cumberland, Columbia, Hong Kong, East Tennessee.
The following presbyteries voted in the negative:  Hope, Grace, Arkansas
The following presbytery did not report:  Cumberland East Coast
Unfortunately the Plan on Union was not approved by the needed majority of the presbyteries in
the Cumberland Presbyterian Church in America (CPCA).  The following is a report of the votes received
by the clerk’s office (CPCA) as of May 31, 2021:
The following presbyteries voted in the affirmative:  Elk River, Cleveland Ohio and Brazos River
The following presbyteries voted in the negative:  Tennessee Valley, South Alabama, New Hopewell,
East Texas, Tuscaloosa, Ohio Valley, Birmingham, Huntsville, Florence, Angelinaand Hiwassee.
The following presbytery did not report: Purchase2021

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X. CHURCH CALENDAR 2021-2022
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 3: That the 190th General Assembly approve the following dates
for the 2021-2022 Church Calendar:
CHURCH CALENDAR 2021-2022
July-2021
4
10
10-24
17
24-27

Outdoor Ministries Sunday
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel, McKenzie, Tennessee
Children’s Fest/Middle Schooler’s Event, McKenzie, Tennessee
Presbyterian Youth Triennium, Indianapolis, Indiana

August-2021
1-Sept 30
7
15
22
23

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

September-202112		
Senior Adult Sunday
19
Christian Service Recognition Sunday
19
International Day of Prayer and Action for Human Habitat
October-2021

3
12
17
20

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

November-2021
Any Sunday Loaves and Fishes Program
1
All Saints Day
4-6
Symposium
5World Community Day (Church Women United)
7
Bethel University Sunday7		
Stewardship Sunday
14
Day of Prayer for People with Aids and Other Life-Threatening Illnesses
21		
Bible Sunday
21
Loaves and Fishes Offering
28-Dec 24
Advent in Church and Home
December-2021
Any Sunday Gift to the King Offering
4
Bethel University Commencement
19
Gift to the King Offering
24
Christmas Eve
25
Christmas Day

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January-2022
6
Epiphany
9
Human Trafficking Awareness Day
10-11		Stated Clerks’ Conference
10
BU Spring Semester Begins
15
Deadline for receipt of 2020 Our United Outreach Contributions
23
Family Sunday
24
MTS Classes Begin
February-2022
		Black History Month1
Annual congregational reports due in General Assembly office6
Denomination Day
6
Historical Foundation Offering
13		
Souper Bowl Sunday
13
Our United Outreach Sunday
20		
Youth Sunday
March-2022
2
2–April 17
427-31

Women’s History Month (USA)Ash Wednesday, the beginning of Lent
Lent to Easter
World Day of Prayer (CWU)
National Farm Workers Awareness Week

April-2022
10
14		
15
17
17

Palm/Passion Sunday
Maundy Thursday
Good Friday
Earth Day
Easter

May-2022571429

National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Memorial Day Offering for Military Chaplains & Personnel for USA churches

June-2022
5
5		
12-17
14-16
26-July 1

Pentecost
World Missions Sunday
General Assembly, Albuquerque, New Mexico
CPWM Convention, Albuquerque, New Mexico
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XII. 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 2020 Calendar Year.
Summary of 2020 Activity
Balance Forward 1/1/2019							$ 64,087.55
Income in 2020:
Our United Outreach/Contributions$ 11,148.44
Interest					     1,594.78
Total Income:			$ 12,743.22
Expenditures in 2020:
Total Expenses:			

$

0.00

Total Fund Balance as of 12/31/20						$ 76,830.77*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 (12/31/20)

Total Amount of Unrestricted Amount:$ 72,730.77 (12/31/20)

Total Fund Balance:				

$ 76,830.77 (12/31/20)

Respectfully submitted,
Michael Sharpe, Stated Clerk

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APPENDIX A

THE REPORT OF THE
OUR UNITED OUTREACH COMMITTEE
The 2009 General Assembly established a denominational Our United Outreach Committee to   bemade up of 12 voting representatives, one from each Synod and the rest from the church programs   andinstitutions. Executives from the church programs and institutions participate on the Committee as advisory
members. This Committee meets annually unless there is a needed called meeting.
A goal of the Our United Outreach Committee is to encourage ALL churches to contribute to Our
United Outreach. Approximately 30 percent of the churches do not give anything with a high percentage
of other churches not giving at the 10 percent level. This past year, 2019, the budgeted goal for Our United
Outreach was $2,600,000 – 97.53% giving was achieved. The Committee seeks to involve ALL churcheswith Our United Outreach giving and at a greater level of giving.

I. OUR UNITED OUTREACH FUNDS ALLOCATIONThe Our United Outreach Committee met March 6, 2020, to allocate the Our United Outreachfunds for the 2020 year. The Our United Outreach allocation basis for 2020 is $2,600,000.
A line item of $35,000 for Unification Task Force and $92,044 for the OUO Development
Coordinators, have been approved as guaranteed amounts and are deducted from the goal amount prior toallocation purposes.
RECOMMENDATION 1: That General Assembly adopt the following Our United Outreach
allocations for 2021:
The allocation is to be as follows:
Development Coordinator Officeand OUO Committee
Unification Task Force
Sub-total(Amount to be allocated)
Ministry Council
Bethel University
Children’s Home
Stewardship
General Assembly OfficeMemphis Theological Seminary/
Program of Alternate Studies
Historical Foundation
Shared Services
Contingency(Next four items total 1.5%)
Comm. on Chaplains
Judiciary Committee
Theology/Social Concerns
Nominating Committee

Our United Outreach Goal

$2,600,000.00
92,044.00
35,000.00
127,044.00
2,472,956.00$ 1,236,478.00

50%

123,648.00
74,189.00
148,377.00
197,836.00
173,107.00

5%
3%
6%
8%
7%

74,189.00
395,672.00
12,365.00

3%
15.9%
.5%

14,356.00
13,539.00
5,045.00
4,155.00
2,472,956.00

.581%
.548%
.204%
.168%

$2,600,000.00

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From the agencies 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 for agencies sharing the Cumberland Presbyterian Center.

II. OUR UNITED OUTREACH COMMITTEE REQUESTS
Our committee believes that many across our denomination may not fully understand the ministryof OUO in supporting, and making possible, the many ministries of the Cumberland Presbyterian Church.
We feel there is much work to do in educating individuals, congregations, and churches how their supportof OUO makes a difference in the life of our church. We are searching for new ways to share the message,and promote the ministries that OUO makes possible in our denomination.
Respectfully submitted,
Reverend Bruce Hamilton, Chairperson
Mikel Davis, Vice-Chairperson
Robin Wills, Secretary
and the Our United Outreach Committee____________

APPENDIX B

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 notalways 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.
The Committee submits the following list of nominees:

I. MINISTRY COUNCIL(Members whose terms expire in 2023)(2)REV. MICHAEL CLARK, 2353 Blue Springs Road, Dechard, TN 37324, Murfreesboro Presbytery,
Tennessee Synod, to succeed himself for a three-year term.
(2)MR. JUAN DAVID CORREA, Calle 76 #87-14, Medellin, Colombia, SouthAmerica, LaRosa Congregation,
Emaus Presbytery, Mission Synod, to succeed himself for a three-year term.
(1)REV. DEREK JACKS, 341 Shadeswood Drive, Birmingham, AL 35226, Grace Presbytery, Synod of theSoutheast, for a three-year term.
(1)MS. LORA KERNER, 156 State Route 348 W, Symsonia, KY 42082, Oakland Congregation, Covenant
Presbytery, Midwest Synod, for a three-year term.
(1)MS. ANGELICA POVEDA, Colombia, South America, Nueva Esperanza Congregation,
Cauca Valley Presbytery, Mission Synod(Members whose terms expire in 2021)(1)MS. AMY CRESWELL, 1822 Glen Oaks Lane, Dyersburg, TN 38024, Dyersburg Congregation, West
Tennessee Presbytery, Great Rivers Synod for a one-year term.
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)

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MINUTES OF THE GENERAL ASSEMBLY

2021(1)LAKE PORTER, 17 Lovers Lane, Fayettevile, TN 37334, Fayetteville Congregation,
Columbia Presbytery, Tennessee Snyod, for a one-year term.
(1)RYLEE ROGERS, 314 Hampshire Drive, Clarksville, TN 37043, Clarksville Congregation,
Nashville Presbytery, Tennessee Synod, for a one-year term.
(1)MS. LACEY YOUNG, 1211 Michael Drive, Alabaster, AL 35007, First Church Alabaster
Congregation Robert Donnell Presbytery, Southeast Synod, for a one-year term.

II. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2023)(1)MS. CATHY LITTLEFIELD, PO Box 125, Booneville, AR 72927, Booneville Congregation,
Arkansas Presbytery, Synod of Great Rivers, for a three-year term.

III. 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, West Tennessee Presbytery,
Synod of Great Rivers, to succeed herself for a three-year term.
(2)+MS. VANESSA K. MIDGETT, 118 Thunderbird Drive, Huntsville, AL 35749,
to succeed herself for a three-year term.
(2)REV. JASON MIKEL, 410 Ramblewood Lane, Nolensville, TN 37135, Columbia Presbytery,
Tennessee Synod, to succeed himself for a three-year term.
(2)*REV. JIMMY MOSBY, PO Box 45843, to succeed himself for a three-year term.
(2)REV. WES JOHNSON, 6222 Crestmoor Lane, Sachse, TX 75048, Tennessee-Georgia
Presbytery, Synod of the Southeast, to succeed himself for a three-year term.
(2)REV. KIP RUSH, 516 Franklin Road, Brentwood, TN 37027, Nashville Presbytery, Tennessee
Synod to succeed himself for a three-year term.

IV. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2023)(3)MR. RANDY DAVIDSON, PO Box 880, Ada, OK 74821, Covenant Congregation, Red River
Presbytery, Mission Synod, to succeed himself for a three-year term.
(1)MR. JOHN KOELZ, 4498 S Carothers Road, Franklin, TN 37064, Belleview Congregation,
Columbia Presbytery, Tennessee Synod, for a three-year term.
(2)REV. GARY TUBB, 103 Forest Drive, Mountain Home, AR 72653, Fellowship Congregation,
Arkansas Presbytery, Synod of Great Rivers, to succeed himself for a three-year term.
(2)REV. DWAYNE TYUS, 426 W Old Hickory Boulevard, Madison, TN 37115, St Luke Congregation,
Nashville Presbytery, Tennessee Synod, to succeed himself for a three-year term.

GENERAL ASSEMBLY COMMISSIONS:
V. MILITARY CHAPLAINS AND PERSONNEL(Members whose terms expire in 2023)(1)MR. TOMMY CRAIG, 8958 Carriage Creek Road, Arlington, TN 38002, Faith Congregation, West
Tennessee Presbytery, Synod of Great Rivers, for a three-year term.

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GENERAL ASSEMBLY COMMITTEESI.

JUDICIARY(Members whose terms expire in 2023)(1)MS. PAMELA BROWN, 6400 North Grove Avenue, Warr Acres, OK 73012, Stonegate Congregation,
Red River Presbytery, Mission Synod, to succeed herself for a three-year term.
(2)REV. HARRY CHAPMAN, 4908 El Picador Court SE, Rio Rancho, NM 87124, del Cristo Presbytery,
Mission Synod, to succeed himself for a three-year term.
(2)REV. GEOFFREY KNIGHT, 2119 Avalon Place, Houston, TX 77019, Houston First Congregation,
Trinity Presbytery, Mission Synod, to succeed himself for a three-year term.

II. NOMINATING(Members whose terms expire in 2023)(1)REV. VICTOR HASSELL, 510 N Main Street, Sturgis, KY 42459, Covenant Presbyterty, Synod of theMidwest, for a three-year term.
(1)MS. JENNIFER BYRD, 176 E Valley Road, Whitwell, TN 37397, Tennessee-Georgia Presbytery,
Synod of the Southeast, for a three-year term.
(1)REV. MARION SONTOWSKI, 17101 N Western Avenue, Edmond, OK 73012, Stonegate Congregation,
Red River Presbytery, Mission Synod, for a three-year term.
(1)MR. KEN SMITH, 6197 34th Street, Lubbock, TX 79407, First Lubbock Congregation, del Cristo
Presbytery, Mission Synod, for a three-year term.

III. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2023)(2)MR. MIKEL DAVIS, 102 Willow Wood Lane, Ovilla, TX 75154, Shiloh Congregation, Red River
Presbytery, Mission Synod, to succeed himself for a three-year term.
(1)REV. EDUARDO MONTOYA, 270 Windsor Drive, Roselle, IL 60172, North Central Presbytery,
Synod of the Midwest, for a three-year term.
(Members whose terms expire in 2021)
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. SIERRAALEXANDER, 1014 Wren Street, Dyersburg, TN 38024, Dyersburg Congregation,
West Tennessee Presbytery, Synod of Great Rivers, for a one-year term(2)MS. KAILEY SUNDSTROM, 309 Bryson Lane, Clarksville, TN 37043, Clarksville Congregation,
Nashville Presbytery, Tennessee Synod, for a one-year term(2)MR. NATE WOOD, 17246 Highway K, Aurora, MO 65605, Orange Congregation, Missouri Presbytery,
Synod of Great Rivers, for a one-year term

IV. UNIFIED COMMITTEE ON THEOLOGYAND SOCIAL CONCERNS(Members whose terms expire in 2023)(2)REV. RICHARD MORGAN, 1468 Williams Cove Road, Winchester, TN 37398,
Murfreesboro Presbytery, Tennessee Synod, to succeed himself for a three-year term(2)REV. LISA SCOTT, (address on file in GA office), North Central Presbytery,
Synod of the Midwest, to succeed herself for a three-year term.

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2021

X. REPRESENTATIVE TOCARIBBEAN AND NORTH AMERICAN AREA COUNCIL, WORLDCOMMUNION OF REFORMED CHURCHES(Members whose terms expire in 2023)(2)MS. SHERRY POTEET, PO Box 313, Gilmer, TX 75644, Elmira Chapel Congregation, Trinity
Presbytery, Missions Synod, to succeed herself for a three-year term.

XI. GENERAL ASSEMBLY OFFICERS
STATED CLERK (whose terms expires in 2024)
REV. MICHAEL SHARPE, 8207 Traditional Place, Cordova, TN 38016, Red River Presbytery,
Mission Synod
ENGROSSING CLERK (whose terms expires in 2024)
REV. VERNON SANSOM, 7425 Northampton Boulevard, Knoxville, TN 37931, Red River Presbytery,
Mission Synod (term expires 9/1/2021)
REV. LISA SCOTT, (address on file in GA office), North Central Presbytery, Synod of the Midwest(term begins 9/1/2021)*Ecumenical Representative+Cumberland Presbyterian Church in America____________

APPENDIX CCHURCH CALENDAR 2020-2021
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 1: That the 190th General Assembly approve the following
dates for the 2020-2021 Church Calendar:
CHURCH CALENDAR 2020-2021

July-2020
5
18
20
11
11-25
21-24

Outdoor Ministries Sunday
Children’s Fest/Middle Schooler’s Event, McKenzie, Tennessee
American Youth Gathering
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel
Pastors Sabbath Retreat

August-2020
1
2-Sept 30
16
17
18-21
25
26
27

Bethel University Commencement
Christian Education Season
Seminary/PAS Sunday
Bethel University Fall Semester Begins
Pastors Sabbath Retreat
Bethel University Spring Convocation
MTS Fall Semester Begins
MTS Opening convocation

September-2020
13
Family Sunday
Senior Adult Sunday
13
15-18
Pastors Sabbath Retreat
Christian Service Recognition Sunday
20
20
International Day of Prayer and Action for Human Habitat
22
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THE CUMBERLAND PRESBYTERIAN CHURCH

October-2020
Church Paper Month Clergy Appreciation Month
Domestic Violence Awareness Month
4
Worldwide Communion Sunday
Pastor Appreciation Sunday
11
13-16
Pastors Sabbath Retreat
Native American Sunday
18
20
A Day at the Park
November-2020
Any Sunday Loaves and Fishes Program
1
All Saints Day
1
Bethel University Sunday
Stewardship Sunday
1
5-7
Symposium
World Community Sunday (Church Women United)6
10-13
Hispanic Pastors Sabbath Retreat
15
Day of Prayer for People with Aids and Other Life-Threatening Illnesses
15
Bible Sunday
22
Christ the King Sunday
29-Dec 24
Advent in Church and Home
December-2020
Any Sunday Gift to the King Offering
8-11
Inquirer Sabbath Retreat
Bethel University Commencement
13
24
Christmas Eve
25
Christmas Day
January-2021
6
6
11-12
11
13
15

Epiphany
MTS Classes Begin
Stated Clerks’ Conference
Human Trafficking Awareness Day
BU Spring Semester Begins
Deadline for receipt of 2020 Our United Outreach Contributions

February-2021
Black History Month
Annual congregational reports due in General Assembly office1
4
Denomination Day
Historical Foundation Offering7
7
Souper Bowl SundayYouth Sunday
14
Our United Outreach Sunday
Ash Wednesday, the beginning ofLent 17–April 4 Lent to Easter16
March-2021
Women’s History Month (USA)World Day of Prayer (CWU)
514Children’s Home Sunday
National Farm Workers Awareness Week
23-29
28
Palm/Passion Sunday
April-2021
1
2
4
22

Maundy Thursday
Good Friday
EasterEarth Day49

50
May-2021
6
8
9

16
23
30
June-2021
14
26-July 2

MINUTES OF THE GENERAL ASSEMBLY
National Day of Prayer
Friendship Day (Church Women United)
Bethel University Commencement
MTS Closing Convocation & Graduation
Pentecost
World Missions Sunday
Stott-Wallace Missionary Offering
Memorial Day Offering for Military Chaplains & Personnel for USAchurches

31

Cumberland Presbyterian Church Ministries Sunday
General Assembly & Women’s Ministry Convention
Friendship Day (Church Women United)
Bethel University Commencement
MTS Closing Convocation & Graduation
Pentecost
World Missions Sunday
Stott-Wallace Missionary Offering
Memorial Day Offering for Military Chaplains & Personnel for USAchurches

June-2021
14
26-July 2

Cumberland Presbyterian Church Ministries Sunday
General Assembly & Women’s Ministry Convention

8
9

16
23

2021

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THE REPORT OF THE
BOARD OF STEWARDSHIP,
FOUNDATION, AND BENEFITS
I. GENERAL INFORMATION
A. BOARD MEETINGS AND ORGANIZATIONThe Board of Stewardship, Foundation and Benefits under the direction of its officers, President
Randy Davidson, Vice-president Mike St. John, 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: Mike St. John, Debbie Shanks and
Jim Shannon.  Debbie Shanks and Jim Shannon have agreed to continue to serve.  Mike St. John has served
for nine years and is not eligible to be re-elected.  We want to thank them 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 Reverend Gary Tubb.
D. STAFF
Alan Butler serves as Coordinator of Benefits,   Kathryn Gilbert Craig serves as Administrative
Assistant and Robert Heflin serves as Executive Secretary.  
E. 2022 BUDGETThe 2022 line-item budget has been filed with the Office of the General Assembly.
F. 2020 AUDIT
Certified copies of the 2020 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 2020 audit will be printed in
the audit section of the 2021 minutes.

II. FINANCIAL FOUNDATION DEVELOPMENT
AND MANAGEMENT
A. PURPOSE
One area of work of the board is in financial foundation development and management. The purposeof this program is as follows:
To secure a firm financial undergirding for the ongoing ministry of congregations and the agencies
of presbyteries, synods, and the General Assembly as they bear witness to the saving love of God, the graceof our Lord Jesus Christ, and the fellowship and communion of the Holy Spirit.

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B. 2020 IN REVIEW
It is an understatement to say the COVID pandemic brought about many changes in our lives.  
There was so much chaos and uncertainty.  When we look back, 2020 was a very good year for both the
Cumberland Presbyterian Endowment Fund and the Cumberland Presbyterian Retirement Fund.  Bothfunds earned about 20% for the year ending 2020.  Both funds earned over 13% the previous year.
Asset allocation remains very important to good earnings.  Asset allocation can help theendowment fund and retirement fund ride out the downturns in the market and there will be downturns
ahead.
We are confident that our investment manager,  Gerber/Taylor can continue to help us navigate
the turbulent 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 2020 with a surplus of $332,224.  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 2020 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 church loan portion of the endowment portion of the endowment portfolio and the investmentsof the Cumberland Presbyterian Church Investment Loan Program, Inc. were under the management ofboard 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 $73,191,883 for 2020 at market value.  The following
table provides a breakdown of the investment mix:

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53

Investment Mix
Securities & Investments
22.0%

US Equity$16,102,214

7.8%Real Assets$5,708,967

3.4%

Fixed Income$2,488,524

17.9%

Hedged Equity$13,101,347

14.4%

Multi-Strategy$10,539,631

4.6%

Opportunistic$3,366,827

17.4%

International Equity$12,735,388

6.1%

Emerging Markets

5.8%

Private Equity$4,464,705$4,245,129

0.6%

Cash

$439,151

100.0%

Total$73,191,883

2. Performance of the Endowment Fund
The Endowment Fund generated a gain of $12,219,237 in investment earnings during 2020. Net
contributions and withdrawals (including income distributions) were a negative $1,488,434.
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 $1,650,778 for 2020.  
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 2020:

Endowment FundOne Year
Period01/01/19
12/31/19
20.1%

Five Year
Period01/01/15
12/31/19
9.8%

Since
Inception
09/30/81
12/31/19
9.9%

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.  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 theendowment was $21,541.71.

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In 1990 the church began transferring one-half of the earned interest to an investment loan account.
Later, all of the earned interest would be transferred.
At the end of 1994, ten years after the endowment was established, the balance had grown to$135,104.77, while the earned interest had been distributed.  If this had not been done, the balance would
have been even greater.
In 1997, a recently deceased church member instructed through her will that $57,000 of her estate
would be deposited into the endowment.
At the end of 2004, twenty years after the endowment was established, the balance was $292,324
and at the end of 2020, the endowment balance was $415,000.  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 theministry of a Cumberland Presbyterian Church in a small rural area of Tennessee.  Long after they havepassed away, they continue to support the ministry of the Cumberland Presbyterian Church.
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 2020 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
1950-59
1960-69
1970-79
1980-89
1990-99
2000-092010-20

Loans
35
171
208
166
101
102
58
17

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

$
$
$
$
$
$
$
$

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

While looking at the table, it should be noted that the Cumberland Presbyterian Church Investment
Loan Program began January 1, 2001.  Since its creation most of the larger loans are made through theInvestment Loan Program. As of December 31, 2020, the endowment loan balance was $1,564,586.
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 four loans from the
Small Church Loan Program at the end of 2020 totaling $63,353.
The rate of interest for the Small Church Loans made during 2020 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 2020, the assets for the Investment Loan Program were $29,630,642 compared
to $28,746,996 in 2019.   There were 341 individual, congregation and agency accounts.  At year end,
deposits on account totaled $25,390,429.  The total loans were $4,240,213 at year end.
For 2020, 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 $704,172 which the program paid in interest.  For 2020
the interest rate paid to account holders was 4.0%.  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.

12.2%
20.3%
9.9%
57.6%
100.0%

Investment Loan Program
Securities & Investments
Cash Equivalents
Preferred Stocks
Mutual Funds
Taxable Fixed Income$5,067,190$5,094,486$2,602,341$13,398,794$26,162,811

At the end of 2020 there were 16 loans to congregations made through the Investment Loan
Program.  The loan balance was $4,990,213. Every accountholder 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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2021

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 andChurch agencies whom are the incarnation of the Body of Christ, the family of God at work in theworld.
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 2021,
this amount is $19,500 and may change in the coming years with no need to amend the plan.
B. YEAR END REPORTOn December 31, 2020, there were 297 active participants in the Retirement Plan.  There were 22
receiving direct monthly payments as a result of their elections.  In addition to these participants, there were
10 persons who were receiving annuity payments purchased through the Plan and for whom the Plan issues
1099-R’s.
During 2020, $2,052,465 was dispersed to or for participants, a decrease of 14.8% over 2019’s$2,410,888.  Contributions totaled $672,404 and decreased -5.4% from 2019’s $711,395.  Realized andunrealized gains on investments totaled $4,551,316 compared to 2019’s gain of $2,867,748.  The rate of
return credited to the accounts for the year was +19.6% compared to +13.5% for 2019.   (Comparative
annual rates of return for: previous three years +9.7 %, previous five years +9.7%, and from the beginningof professional management in March 1982, +9.5 %.)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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VII. MINISTERIAL AID PROGRAM
A. MINISTERIAL AID
1. Full Benefit Recipients
As of March 2021, 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 will now be offered in overseas presbyteries on an individual basis.  Presently there are seven(7) recipients in Cauca Valley Presbytery and five (5) recipients in Andes Presbytery that are receiving aid
in the amount of $300 a month, for a total of $3,600 a month or $43,200 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 $12,880 a year or $1,073.33 a month for 2021.
Couples income cannot exceed federal poverty guidelines set forth for the year by the US
Census Bureau. Poverty level is $17,420 a year or $1,451.66 a month for 2021.
(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.
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 2020.

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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 nine 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 159 men, women, and children depend on this program to meet theirhealth 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 2021, Travelers Insurance carries
our Property & Casualty policy and $2,500,000 in earthquake coverage.  Mt. Hawley Insurance Company
provides an additional $16,120,473 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 .34 per $100 of salary.
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
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

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THE CUMBERLAND PRESBYTERIAN CHURCH

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and two employees who are receiving or have received benefits from this insurance program.  There are 154
participants as of January 1, 2021.
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 2021.  In 2016, the group plan was split into 4 separate community
rated groups which provided more competitive rates.  For 2021, the plans premiums decreased about 4%
after an increase in the out of pocket amount in Option 1 plan and a modification of the Option 2 plan.  
Lipscomb & Pitts, a Memphis based insurance co, is our insurance broker, and Craig Wright, our agent.
1. Premiums
Efforts to maintain affordable premiums and comprehensive coverage are the biggest challenges
we face.  Premiums for 2021 are listed below and reflect the assistance from the Premium Stabilization
Reserve.  The goal for 2021 is to utilize approximately $150,132 from the Premiums Stabilization Reserve
to help reduce the premiums participants pay for health insurance.  In 2020 we utilized $135,869.20 fromthe Premium Stabilization Reserve.
Health Insurance Premiums for 2021 East Synods
Option 1
Option 2
Employee Only
$683.53$534.46$1,372.37$1,066.22
Employee & Spouse$1,263.04$989.35
Employee & Child(ren)$1,941.88$1,625.11
FamilyHealth Insurance Premiums for 2021 West Synods
Option 1
Option 2
Employee Only
$730.86$566.90$1,461.70$1,130.79
Employee & Spouse$1,353.18$1,047.11
Employee & Child(ren)$2,081.03$1,740.00
FamilyThe Health Plans are on a calendar year as far as deductible and pricing are concerned.  It is our
objective with the new community rated plans to have the renewal pricing by no later than October 1, so
presbyteries and agencies can have the figures for their fall meetings and better plan their budgets for the
coming year.   Periodically we seek bids from other carriers in an effort to keep premiums competitive.
When this 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.

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2021

2. Participation
As of February 1, 2021, 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, 2021 is listed below.

FAMILY UNITS BY SIZE
Emp. Only
Spouse Only
E&1
E&2

Number of
Units
70
0
6
1

Total
70
0
12
3

E&S
Families of 3
Families of 4
Families of 5
Families of 6
Families of 7
Total

14
6
3
2
1
0
103

28
18
12
10
6
0
159

The following table shows the enrollment figures from January 2020 to December 2020.  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
106
67
106
57
105
57
102
51
100
50
98
50
101
57
102
59
101
56
105
58
106
57
103
56

TOTAL
173
163
162
153
150
148
158
161
157
163
163
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 $2,066,785.98 as of December 31, 2020. The Emergency Health Insurance Reserve wasestablished in compliance with the 1992 General Assembly directive to be used in “emergency” situations
to match presbyterial emergency fund disbursements. The 1998 General Assembly approved the Board’s
recommendation to allow the Board to use the Emergency Reserve to maintain the stability of the grouphealth and life insurance plan. This allows these funds to be used for purposes outside of the original scopeof the reserve. In 2020, the Board of Stewardship used $135,869.20 to help offset some of the cost of thehealth insurance premiums and have estimated that approximately $150,132 will be used in 2021 to help in
reducing premiums for the health insurance participants.

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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 57 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, 2020 was $66,388.10.
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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MINUTES OF THE GENERAL ASSEMBLY

2021

List of Endowments
Ending Balance Ending Balance
2019
2020

Endowment
Grace J. Beasley Memorial$32,134$36,378

Donald Bierhaus Trust$75,640$85,631

C. C. Brock Endowment Fund

$5,244$5,937

Lavenia Campbell Cole Annunity Endowment$71,376$80,803

Lavenia Cole Testamentary Trust 25%$647,023$755,797

Lavenia Campbell Cole Trust 20%$53,017$60,020

Lavenia Campbell Cole Finance Endowment$10,711$12,126

Foundation & Finance Trust$12,063$13,720

Freeman Trust$116,212$131,561

Floyd Hensley Trust$30,048$34,017P. F. Johnson Memorial Endowment$10,158$11,500

Robert H. Jordan Endowment Fund

$7,197$8,147

Della Campbell Lowrie 20%$482,466$546,192

J. Richard Magrill, Jr. Endowment$49,577$56,138

Sam B. Miles Endowment$89,312$101,108

M. Dale Orr Endowment$41,558$47,047

William Dana Shriver Fund

$228,675$258,879

Maymie Stovall - Frontier Press 25%$33,255$37,647

Evelyn & Gene Walpole Endowment$34,238$40,698

Eugene Warren Endowment Fund

$26,857$30,404

Dixie Campbell Zinn Memorial$16,300$18,453$2,073,059$2,372,203

Total
Ministerial Aid

Ending Balance Ending Balance
2019
2020

Endowment
Ministerial Aid Endowment$903,290$1,010,874

Ministerial Aid Surplus Endowment$39,994$47,541

CPWM Endowment for Minister Care

$8,587$10,208

Jesse W. Hipsher Endowment$55,850$66,388

Annie Lee Hogue Endowment$51,809$61,585

Herschel E. Jones Ministers’ Trust$15,190$18,056

Kate H., Robert E. & Robert M. King$205,026$243,711

Della Campbell Lowrie Endowment 20%$1,926,137$2,180,088

Special Reserve Retirement Program$109,620$127,833

Sue Stiles Endowment Fund 50%$125,986$149,758$3,441,490$3,916,042

Total
Cumberland Presbyterian Children’s Home
Endowment
Merlyn & Joann Kitterman Alexander
W. A. & Elizabeth Bearden TrustEnding Balance Ending Balance
2019
2020
$973

$1,102$11,081$12,5432021

THE CUMBERLAND PRESBYTERIAN CHURCH

Grace Johnson Beasley Mem$25,800

63$29,204

Bethlehem CPC, Maury County, TN$4,217$4,773James L. & Louise Bridges Scholarship$29,131$32,974

J. T. & Dorothy Britt Trust$7,802$8,831Children’s Home Endowment$225,074$254,766

Lavenia Campbell Cole Annuity Endow$57,636$65,239

Lavenia Cole Testamentary Trust - 25%$469,032$554,232

Lavenia Campbell Cole Trust (20%)$14,192$16,064

Mrs. A. L. Colvin Memorial Fund

$1,335$1,587

John H. & Eva Cox Trust Fund

$21,601$24,451

Steve Currie Trust$379,181$429,202

Daniel Class, Morningside CPC$22,308$25,251

Donnie Curry Davis Memorial$130,542$147,763

Mary Elberta Davis Memorial$13,929$15,767

Fred & Mattie Mae Dwiggins Memorial$55,930$63,308

J. S. Eustis Memorial Trust Fund

$8,830$9,995

Winnie & Clester H. Evans, Sr. Trust$14,742$16,687

John M. Friedel Trust$15,249$17,261

Joyce C. Frisby Memorial Endowment$19,652$22,244

Vaughn & Mary Elizabeth Fults Trust$14,066$15,922

Garner-Miller Memorial Trust$8,835$10,001

James C. & Freda M. Gilbert Endowment (CPCH)$81,033$91,723

Henry & Jayne Glaspy Memorial Fund

$5,757$6,516

Rev. W. J. Gregory Memorial$72,356$81,901

Glenn Griffin Endowment 33%$30,846$34,916

Rev. & Mrs. Henry M. Guynn Memorial$3,205$3,628Chad Evan Harper Memorial Endowment$15,481$18,614

Newsome & Imogene Harvey Endowment$1,769$2,003Clarence & Lula Herring Endowment$4,212$4,767

Kenneth & Clara M. Holsopple Trust$37,284$42,202

George & Lottie M. Hutchins Trust$792,930$897,533

Norma K. Johnson Memorial Library$7,958$9,007P. F. Johnson Memorial Endow$13,210$14,952

Robert H. & Genevie Johnson Endowment$3,957$4,482

Mr. & Mrs. Robert L. Johnson$8,324$9,422Violet Louise Jolly Endowment

$840

$951

Eulava Joyce Memorial Trust$6,945$7,862

Ruth Cypert & Harlie Kugler Memorial$13,987$15,832

Blanche R. Lake Endowment$10,080$11,409

Wade P. Lane & Maude Dorough Memorial$6,635$7,510Adolphus M. Latta Memorial Trust$35,798$40,520

Mr. & Mrs. Robert F. Little (CPCH)$25,296$28,633

Charles E. Addie Mae Lloyd Endowment$15,768$17,848

Tony & Ann Martin Endowment$3,177$3,776

Mrs. Lucille (Lucy) Mast Endowment$3,229$3,839W. B. & Azalee McClurkan, Sr. Memorial$13,481$15,259

William J. McCall Memorial Trust$6,945$7,862

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MINUTES OF THE GENERAL ASSEMBLY

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McEwen Church Trust$5,336$6,040J. C. McKinley Endowment (CPCH)$13,152$14,887

Velma McKinley Trust Fund

$13,152$14,887

McKinley & Barnett Families 33%$595,628$681,211

Mary McKnight Memorial Trust$7,907$8,950Kenneth & Mae Moore Endowment Fund

$4,910$5,558Operational Trust Fund

$103,290$116,920

Bert & Pat Owen Endowment for CPCH

$1,092$1,236^Martha Sue Parr Endowment$1,015$1,162Mary M. Poole Endowment Fund

$667,990$756,111

Jack & Mary Lou Proctor Memorial Trust$44,537$50,413

Mary Acenal Prewitt Trust Fund

$62,962$71,268

S. Q. & K. Maurine Proctor Trust$3,945$4,465

Rev. & Mrs. Joe Reed Memorial$3,630$4,315

Marguerite D. Richards Endowment$17,738$20,079

Agnew Durbin Richardson Trust$21,041$23,817

Pat N. & Essie H. Roberts Memorial$41,070$46,487

Frances Benefield Roberts Trust$1,627$1,841

Rev. & Mrs. John A. Russell Memorial$3,175$3,594

John, Ann & Mary Elizabeth Shimer$10,455$11,834

Rev. W. B. & Lydia Snipes Memorial$25,149$29,894

Don M. & Nancy E. Tabor Trust$24,035$27,205

Townsend Trust Fund

$26,805$30,342

Hattie E. Wheelis Fund

$13,789$15,608

Whitfield Family Endowment$8,407$9,517

Porter & Hattie S. Williamson Memorial$119,598$135,375

Helen and Lewis Wynn Endowment Fund

$13,943$16,573

Maxie & Will Young Memorial Endowment$14,477$16,387

Dixie Campbell Zinn Memorial Trust$4,352$4,926

Joe Parr Trust Fund

$54,598$61,801

Hamilton & Merion S. Parks Family Trust #3$13,282$15,035

Dr. John P. Austin Endowment
Total$20,106$22,761$4,733,833$5,392,631

Memphis Theological Seminary
Endowment
African-American Studies Chair

Ending Balance Ending Balance
2019
2020
$10,934$12,997

Emerson A. Alburty Endowment$5,643$6,380John W. Aldridge Memorial Scholarship$7,831$8,986

Merlyn A. & Joann K. Alexander$8,661$10,307

Alston Family Evangelistic Association$51,166$60,706

Polly Atterbury Aldridge Scholarship$9,982$11,289

Alternate Studies Endowment$12,317$14,641

Virgil R. Anderson Memorial Endowment$9,538$10,913

Baird-Buck Chair of CP Studies$549,724$673,324

Walter & Eula Baker Memorial Fund

$11,474$12,9782021

THE CUMBERLAND PRESBYTERIAN CHURCH

O. A. Barbee Endowment

65$1,881$2,261

Richard M. & Martha Carol Barker Scholarship$11,884$13,780

Barnes Seminary Endowment$57,224$64,587

Isaac R. Barnes Scholarship Endowment$16,314$18,721

George B. Bates Trust$3,759$4,255Grace Johnson Beasley Endowment$99,953$111,869

Joseph E. Bedinger Memorial Library$5,215$5,904

Tarlton M. Belles Fund

$20,741$23,637

$580

$789

Marie Blackwell Endowment
Larry A. Blakeburn Endowment$2,848$3,224Roy E. Blakeburn Scholarship$13,285$15,032

Dr. Paul F. Blankenship Family Endowed Scholarship$24,599$30,745

Bowen Chapel Church Trust$14,378$17,571

Bowen Lecture Fund

$23,226$27,609

Kyle D. Brantley, M. D. Memorial$32,701$39,923

Wes & Susan Brantley Endowment$27,028$33,323

Brockwell Library Endowment$11,240$12,848

Evelyn Brodeur$26,965$32,053

Brooksville CPC Endowment$22,381$25,326

Beth-Helen-Peggy Brown Endowment$36,580$43,671

Paul B. Brown Endowment - MTS$22,667$27,174

Paul F. & Mattie Suddarth Brown - MTS$32,553$36,721W. W. Brown Scholarship$4,778$5,542Finis McAdoo Bruington Board-Designated Endowment$15,141$16,946

Davis & Gladys Bryson Education 50%$33,698$40,433

Henry & Alfreda Bunton Scholarship$29,467$34,829

Hal & Gladys Burks Memorial Fund

$6,885$7,915

Thomas H. Campbell Library Endowment$4,952$5,738

Thomas H. & Margaret E. Campbell$27,778$31,327

Campbell-Todd Trust$12,188$14,676

Carlock Memorial Trust$1,296$1,467

Cawthon Memorial Fund

$3,781$4,275

Mildred Chandler Endowment$4,345$5,046

Rev. Walter & Mrs. Sarah Chesnut Scholarship Endowment$12,641$14,990

Gladys Chumbler Endowment$6,988$7,905

Marian Lisenbee Clark Endowment$4,782$5,537

Sallie H. Clay & Alice J. Cooksey$336,676$382,706

Faye E. & Ford F. Claytor Endowment$7,752$8,892Lavenia Campbell Cole Annuity Endow.

$64,655$73,708

Lavenia Campbell Cole Testamentary Trust 25%$568,548$666,265

Lavenia Campbell Cole Trust$19,698$22,288

George E. & Rouine V. Coleman Endowment$8,856$10,152

George E. Coleman Scholarship$54,436$62,035

Willene Cooper Scholarship$36,507$42,851

Hubert & Dortha Covington Memorial$3,975$4,500James Covington Scholarship$9,490$10,733

Thelma Craig Scholarship$31,025$35,115

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MINUTES OF THE GENERAL ASSEMBLY

Cora Hawkins Crutchfield Scholarship Endowment

2021$59,062$73,801

Cumberland Hall Endowment$4,764$6,045

Cumberland Presbyterian Women$41,238$49,585

Sallie Stacy Davenport$7,510$8,626

Mary Elberta Davis Memorial (MTS)$5,634$6,505

Paul & Nancy Dekar/Immersion Studies$7,123$8,593James W. & Gladys Murray Diamond$3,352$3,795Margaret M. Dirks$10,604$12,794

Houston Dixon Memorial$6,807$7,830

Winifred M. Dixon Endowment$32,537$38,666

C. Ray Dobbins Endowment (MTS)$2,133$2,415Jesse R. & Virginia R. Durham Endowment$867,872$981,766

Rev. Dr. Loyce Estes Endowment Fund

$10,328$12,276

Expansion & Development Fund

$3,359$3,934Faith CPC, Tulsa, OK - Scholarship$41,195$46,548

Alice Fay Finley$5,723$6,478

H. Glenn Finley Library Fund

$3,030$3,430E. H. & Millie Finley$2,472$2,799Linda Hester Fooks Memorial$14,846$16,784

James T. Freeman Scholarship Endowment$12,509$17,853

Jere B. Ford Family Endowment$13,632$15,434

Rev. J. C. & Willie Mae Forester Library$9,051$10,259

Vaughn Fults Endowment$11,233$12,717

Gadsden Area Churches Trust<$52,635$62,943

Rev. Dr. McAdow and Mrs. Mae Gam Endowment$33,964$40,597

John E. & Anna B. Gardner Endowment$16,023$18,128

Jessie B. & Noella Garner$1,378$1,560$151,728$180,356

W. L. & Dot Lacey Gaston Endowment$11,614$13,272

Dale Gentry PAS Scholarship Endowment$13,499$17,376

Louis E. & Millie Coats Gholson$204,228$243,328

James C. & Freda M. Gilbert Endowment (MTS)$18,769$22,310

James & Martha Gill Sacred Theology$11,711$13,379

David E. Glasgow Endowment$1,563$1,769Yoong S. & Anna K. Kim Family President’s FundJames A. & Lenora Greer Endowment$4,244$5,045

Mary Guice Memorial$16,489$19,301

Margaret I. Gunn Memorial$32,357$37,310$0$1,399,351$14,275$16,968

The Hamilton & Varnell Wesleyan Chair & House of Studies End
Carlton & Margaret Ann Harper Endowment Fund
Mrs. George N. Harris Library Memorial$3,652$4,134Newsome & Imogene Daniel Harvey$8,227$9,779Bettye & Dick Hendrix Scholarship$17,046$19,686

Henshaw Family Endowment Fund

$5,472$6,189Frank & Margaret Henshaw Endowment 1$16,083$18,810

J. David & Barbara Hester Endowment$54,178$61,366

Rev. E. Samuel Hicks Endowment Fund

$4,809$5,444

Dr. Alfred D. Hill Scholarship$10,044$11,9392021

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67

Cortis E. Hill Library$3,934$4,453David & Patsy Hilliard$13,887$16,507

Francis A. Hobgood Trust$30,430$35,677

William Clarence Hodge Memorial$3,522$3,987

B. L. & Jewel Looper Holder$13,053$15,243

Lee Hollowell Trust$12,866$14,807

Barbara A. Holmes Lectures$11,820$14,050

Mr. & Mrs. J. S. Holmes Trust$5,365$6,073

Kenneth & Myrtle Holsopple Endowment$30,914$35,375

Jack & Gwen Hood Scholarship$92,361$155,755

Rev. John William Howell Memorial$2,479$2,939Cardelia Howell-Diamond Scholarship$87,083$102,362

Donald & Jane Hubbard Endowment for MTS$11,665$13,198

Bernice A. Humphreys Endowment$15,857$17,929Charles E. & Helen Humphreys Endowment$10,528$12,436

Gerald S. & Louise Felts Hunter$2,979$3,373

George & Lottie M. Hutchins 33%$218,775$248,125

Mattie Hutchison Seminary Fund

$1,777$2,012

Eugenia Turner Ingram Endowment$3,374$3,952

Lillian Johnston Ingram Library$6,112$7,051

Tom & Barbara Ingram Student Asst.

$57,483$68,329

Virginia Howell Ingram Endowment Fund

$105,264$125,126

Rev. W. T. Ingram, Sr. & Family Scholarship$103,436$117,318

William T. & Virginia H. Ingram Lectures$140,835$166,763

Joe Ben Irby Trust$4,399$4,980Joe Ben & Julia Irby Endowment Fund

$86,904$98,337

Virginia Irwin Memorial Endowment$4,386$4,957

Johns Lectures$19,699$23,416

P. F. Johnson Memorial$50,489$57,796

Robert A. & Jo S. Johnson (MTS)$74,798$89,288

Roby M. Johnston Endowment$86,224$97,590

Joiner Ministerial Scholarship$6,424$7,273V. A. Jones Library Memorial$4,323$4,894

Kiningham-Kuehn Endowment$10,311$11,794

Franklin W. Latta Memorial Scholarship$14,640$16,826

Ruth Fumbanks Latta Endowment$14,722$16,787

Randal (Randy) Leslie Endowment Fund

$18,022$20,950

C. S. Lewis & His Friends Lecture$32,220$38,299

Library Reserve - Seminary Development$2,661$3,145

Mr. & Mrs. Robert F. Little (MTS)$30,112$34,342James & Louella Lively Family Endowment$8,859$10,029

Inez Lovelace Endowment$43,065$51,567

Virgil L. & Della M. Lowrie Lectures$136,687$163,422

Della Campbell Lowrie Endowment 20% (MTS)$281,532$317,018

Dennis L. & Elmira C. Magrill 50%$28,582$32,334

Rev. George Malone / Rev. Edmong Weir

$112,196$133,743

W. A. Johnson Family Endowment$15,757$17,827

68

MINUTES OF THE GENERAL ASSEMBLY

Dessa Jane Manuel Scholarship 50%

2021$36,911$42,042

Marshall (Texas) CPW Endowment$11,306$12,800

Dr. & Mrs. Arleigh G. Matlock Scholarship$33,436$38,358

Charles R. Matlock Library Endowment$5,427$6,143Walter L. Mayo Endowment Fund

$6,119$6,927

Mr. & Mrs. David M. McAnulty Memorial$14,483$16,396

Doris McCall Memorial Endowment$13,349$15,367

James W. & Mary H. McCulloch Memorial$16,200$19,257

Margaret McCulloch Scholarship$8,331$8,840F. Dwight & Bernice K. McDonald$161,878$182,910

McGuinness-Wood Endowment$19,798$22,390

Jack B. McKamey Endowment Fund

$5,120$6,052^Velma McKinley Memorial Endowment$4,832$5,470

McKinley & Barnett Families 33% (MTS)$187,393$223,637

Wesley McKinney Memorial Endowment$15,772$18,649

Maude McLin Memorial Endowment$4,555$5,156

Robert W. McReynolds Memorial$4,967$5,747

Mr. & Mrs. W. J. McReynolds Trust$6,300$7,132

John E. Meeks Family Endowment Fund

$38,401$48,327

Memphis Methodist Conference Fund

$39,510$46,964

Ed Mikel Doctoral Scholarship Memorial$10,867$12,049

Sam B. & Naurine W. Miles Endowment$5,125$5,802Sam B. Miles Board Designated Endowment$53,262$63,311

Mary Elliott Miller Endowment$10,610$13,494

Rev. & Mrs. W. E. Miller Scholarship$5,999$6,923Robert Lynn & Elizabeth P. Mills$8,552$9,676

Ministerial Scholarship Endowment 40%$9,974$12,605

Missouri-Arkansas CO-OP PCUSA$5,179$6,066

John L. Mize Scholarship$8,653$9,922

Clinton & Eva B. Moore Endowment$40,106$47,862Frank C. Moore Endowment Fund

$14,324$17,215

The Hillman & Lorene Moore Endowment Fund

$27,285$32,433

Mary E. Morefield Memorial 40%$5,474$6,197

Hubert W. Morrow Endowment PAS$40,798$48,873

Virginia Sue Williamson Morrow MT$39,247$44,558

Ruby Page Morton Endowment$12,055$13,646

William Taylor Morton Endowment$12,805$14,495

John & Gail Moss Endowment$7,917$8,964

Dr. Arthur Murrell Memorial Scholarship$4,782$5,546Walter & Anna Murrie Endowment$6,653$7,531

Willard & Bettie Murrie Endowment$16,710$19,044

Gladys Teter Nichols$97,911$111,050$5,481$6,205

Northside Presby. Church, Cleveland, TN Seminary Ed.

North Central Texas Presbytery Scholarship$108,266$122,446

Northside Presby. Church, Cleveland, TN PAS End.

$62,636$74,454

William H. & Nola A. Oliver Scholarship
Bert & Pat Owen - Shepherd’s Rest

$5,898$6,809$131,620$156,454

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

Palestine CPC Endowment at MTS
Walter G. (Pete) Palmer Endowment (PAS)69$3,953$4,475$277,929$313,927

Paskell & Bernice Parker Endowment$4,650$5,264

Parr Scholarship Endowment$47,041$53,794

Hughston R & Lorraine Peyton Endowment$7,931$8,984

Rev. G. F. Phelps Memorial Scholarship$14,043$15,874

John W. Piper Endowment Fund

$23,133$26,297

Platte-Lexington Seminary$21,155$24,195

Gertie Allen and Martha Jean Faith Endowment$7,486$8,474

Bernice A. Humphreys Scholarship Endowment$175,209$207,115

Bettie Press Library Fund

$4,918$5,567

S. Q. Proctor Ministerial Scholarship$8,695$10,107

Klahr & Iris Raney Endowment Fund

$17,669$20,245

Eugene & Agnes Richardson Endowment$6,949$8,120

Evelyn B. Crick Richmond Endowment$64,721$76,933

Roy Roberts Memorial Endowment$1,722$1,949Mrs. W. H. Rochelle Endowment Fund

$9,321$10,541

Hudson & Robbie C. Roseberry$101,378$120,506

W. L. & Mary K. Rolman Scholarship$16,147$18,268

William & Dolores Rustenhaven Endowment$5,884$6,668Beverly St. John/Theology & Arts

$11,602$13,791Saint Timothy CPC$3,593$4,068

Herschel A. & Iris L. Schultz$127,888$144,694

Clara Scott Family Chair - Part I$306,563$346,833

Clara Scott Family Chair - Part II$222,234$251,426

George W. Scott Endowment Fund

$7,372$8,346W. H. Scott Family Endowment$11,379$13,014

Marie C. Scrudder Memorial$4,556$5,158

Seminary Commitment Campaign$3,329$4,033$843$955

Seminary Scholarship Fund

$8,912$10,347

Ed Shannon Endowment$10,451$12,612

E. Thach & Jerry Shauf Endowment$16,102$18,223

Robert E. Shelton Scholarship$5,166$6,140Seminary Development Fund Endowment

Robert M. Shelton Scholarship$3,590$4,065Ruby Burris Shelton Endowment$5,310$6,012

Dick & Virginia Singellton Endowment$13,291$15,035

Esther Smith & Search Parish Endowment$2,240$2,535

Odus H. Smith Memorial Endowment$5,042$5,708Katherine Hinds Smythe Endowment$8,024$9,538W. B. Snipes Memorial Scholarship$11,670$13,136

Truman Barrett Snowden Memorial$5,456$6,304

Dorothea Snyder Endowment$5,920$7,038$677$767$212,809$253,266

L. D. & Dathel Jones Stacey Endowment
Henry L. Starks ScholarshipAnne Stavely Endowmet Fund

$2,431$2,752

Eva Jane Stewart Trust 50%$55,961$63,601

70

MINUTES OF THE GENERAL ASSEMBLY

J.W. Stiles Lectures

2021$46,096$54,904

Rev. Elizabeth Stone Mem. Schol.

$2,365$2,811

Lela Stricklen Endowment$29,897$38,369

Maymie Stovall Memorial Trust 25%$10,230$11,538

Roy Stucker Scholarship Fund 50%$50,013$59,827

Charles Studdard Memorial$18,007$20,638

Emma Elizabeth Suddarth Memorial$7,141$8,085Robert H. & Lois Went Taylor Endowment$11,258$12,866

Thomas V. Taylor Seminary Student$6,396$7,373

Verdys E. Taylor Trust$2,412$2,730A. J. Terry Scholarship$2,296$2,599Theological Seminary General Endowment$1,779$4,660Virgil H. & Irene R. Todd - OT EXCL

$97,733$116,173

Tri-Mu Bible Class Scholarship$78,805$93,087

R L Truax, M L Truax, R L Truax, Jr Award for Academic Ach$10,573$12,567

Carl Walker Endowment$7,537$8,654

Mr. & Mrs. Carl Forbis Ward Memorial$5,660$6,408Tom V. Warnick Memorial$58,351$67,047

Geneverette Warr Endowment$5,207$6,018Warren, MI, First CPC Endowment$9,929$11,802

Rev. David & Leota Watson Scholarship Endowment$6,691$7,584The Rev. Harlon & Mary Edith Watson Endowment$69,751$79,071

Virgil T. & Sue B. Weeks$7,873$8,913

Lynn Westbrook Memorial Endowment$8,922$10,227

Mae Westbrook Memorial Endowment Fund

$4,491$5,085

The Weston Endowment$14,170$16,031

J. W. Wilder Scholarship$198,748$226,787

Alline Williams Endowment$8,163$9,230Wayne Wiman Scholarship$30,114$34,846

Davis/Winston Scholarship for National Baptist Students$5,202$6,183

Lamar & Ellen Wilson Memorial Scholarship$15,211$17,654$7,298$8,675

Louisa Woosley Endowment Fund

Women’s Issues in Ministry Endowment$102,107$121,942

Rev. Charles W. Hall Endowment for Pastoral Excellence$27,940$33,145

Dr. Thomas D. Campbell Endowment$11,569$13,752

Rev. Matthew Miller Endowment$2,700$3,209$10,715,676$13,907,527

Total
Miscellanous
Endowment

Ending Balance Ending Balance
2019
2020

Lavenia Cole Test. Trust Temp.

$87,291$32,576

CP Retirement & Health Maintenance (Sue Galey)$17,937$21,321

Lillie M. Dickerson Memorial Fund

$80,897$92,240

Verna Fillius Green Charities Endowment$9,385$19,332

Hodgeville Cemetery Association$18,336$21,796

Jamie Aros Endowment Fund

$117,849$140,086

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

71

Laddie Lollar Scholarship$18,730$22,264

McKinley & Barnett Families Temp.

$20,511$2,498$66$78

Terrell D. and Jacqueline C. Maynard Endowment$20,754$23,472

Ethel Phillips Endowment$78,002$95,594

Thomas P. & Barbara J. Semmens Scholarship$2,252$2,677

Matching Gift Endowment FundFhanor & Socorro Pejendino Missionary Endowment Fund

$1,554$9,998Stobbe Mathematics Scholarship$60,159$71,510

Maymie Stovall Trust$323,447$374,589

Mary Ann Walton Trust$2,471,255$2,786,806$183,449$218,063$3,511,875$3,934,901

Parr Estate/Mission Synod Ministerial Aid
Total
Bethel University
Endowment

Ending Balance Ending Balance
2019
2020

J. E. Ash Memorial$8,265$9,357

Daisy J. Barger & Lena J. Davis$20,961$23,729

Grace Johnson Beasley (Memorial)$18,453$20,891

Herman Osteen Beasley Memorial$45,547$51,563

Bethel CPC, Columbia Presbytery$2,096$2,373

Boyett Trust$36,870$41,740

Rev. & Mrs. C. L. Bruington Library$12,318$13,945

Davis O. & Gladys Bryson Educ. 50%$45,951$52,020

Lavenia Campbell Cole Annuity End$82,780$93,714Lavenia Campbell Cole Trust - 20%$20,154$22,816

Cumberland Presbytery Scholarship$13,523$15,309$8,315$9,414

Mary L. Claud Dickinson Educ.

J. Claud & Mary L. Dickinson Fund

$472,657$535,087

Rev. & Mrs. Walter E. Dillow Memorial$26,165$29,621

Winifred M. Dixson Endowment$52,532$59,470

Jack & Ewie Freeman Trust$21,526$24,370

Vaughn & Mary E. Fults Min. Scholarship$41,617$47,113

Samuel K. Gam & Mamie S. Gam Endowment$26,703$30,230

Greensburg CPC Memorial Scholarship$8,423$9,535

Glenn Griffin Endowment - 33%$40,346$45,675

Fenner Heathcock Memorial Fund

$86,355$97,761

Roy Hickman & Ruth Hughes Hickman$45,282$51,263

Francis A. Hobgood Trust 25%$35,457$40,140

George & Lottie M. Hutchins (Trust)$290,659$329,050

Dr. P. F. Johnson Memorial Endowment$64,269$72,758

Joiner Ministerial Scholarship (Bethel)$6,964$7,884

Rev. E. R. & Forest Ladd Memorial$2,735$3,096

Robert F. & Jane L. Little (BC)$30,850$34,925

Della Campbell Lowerie 20%$415,483$470,361

Dessa Jane Manuel Scholarship 50% (Bethel)$194,222$219,876

Albert & Belle McDonald Trus

$521,625$590,522

72

MINUTES OF THE GENERAL ASSEMBLY

Cliff McElroy Memorial Trust

2021$27,035$32,136

Nyta Miller Scholarship$7,576$8,574

Nell Miller Scholarship$3,478$3,937

Ministerial Scholarship Endowment 60%$136,731$154,791

Bert & Pat Owen Endowment for Bethel$2,320$2,626

Max & Ethel Mize Parker Scholarship$22,553$25,532

S. Q. Proctor Ministerial Scholarship$13,399$15,169

Agnes D. Richardson Endowment Fund

$10,609$12,010

Pauline Rucker Memorial$4,766$5,395

Rev. & Mrs. J. Howard Scott Memorial$11,635$13,172

Esther M. Smith Trust$7,886$8,928

Martha S. & W. Horace Snipes Scholarship$2,668$3,020Eva Jane Stewart Trust - 50%$66,399$75,169

Roy Stucker Scholarship 50%$56,114$63,525

Richard Swain Memorial Scholarship$25,757$29,159

Weigel Bible Class$11,104$12,571$3,109,133$3,521,322

Total
Cumberland Presbyterian Church in America

Ending Balance Ending Balance
2019
2020

Endowment
CP Church in America Min. Education

$806

$958

CP Church in America World Mission$1,019$1,211

National Missionary Society of the CP Church in America$32,127$38,189$33,952$40,358

Total
Congregations
Endowment
Kate Maxwell Allen TrustEnding Balance Ending Balance
2019
2020
$6,560$7,427

Robert & Jane Long Endowment$104,192$119,088

Grace Bright Circle Missions$12,660$15,049

Brunswick Cumberland Presbyterian Church Trust$15,800$18,202$0$19,887

Burnt Prairie CPC Endowment
Jane and Ed Chapman Endowment$1,000$1,189Chinese Mission of San Francisco$29,560$33,464

Christ (FL) Tom W. Kelley Ed Fund

$33,479$39,796

Christ (FL) Mary Beth Swindle Scholarship$102,521$116,363$7,141$8,488Christian Service Center Endowment
The Mary Cloud Fund

$45,972$52,044

Lavenia Campbell Cole Endowment$217,064$224,630

Dyersburg - Charles F. Moore C/T$68,994$82,011

Dyersburg - Jenny Edwards Endowment$41,291$49,082

1st Presbyterian Church of Alabaster - Gillis Endowment$13,886$16,506

1st Presbyterian Church of Alabaster - Kent Endowment$10,397$12,358

First Presbyterian Church of Alabaster$200,264$235,324

Fairfield C P Church Trust$59,975$42,4362021

THE CUMBERLAND PRESBYTERIAN CHURCH

73

Frankie Floyd Fund for Education$17,698

Faith-Hopewell CPC Ministries Endowment$1,319$1,568$0$2,768Germantown - Christian Education Ministry$32,582$38,729

Germantown - Outreach Ministry$8,819$10,483

Germantown - Worship Ministry$2,814$3,345Germantown - Eugene/Rosa Mae Warren$16,634$19,772

Germantown - William Pickle Member Care

$7,781$9,250Basil & Gertrude Green Scholarship Fund

$71,083$81,636

Glenn Griffin Endowment 33% (Congregational)$47,853$54,174

Francis A. Hobgood Trust 50%$71,767$81,246

Hohenwald CPC (Congregational)$366,349$414,737

Faith Church Memorial Endowment

Hopewell Cumberland Presbyterian Church Endowment$21,037

$824

$979

Albert M. & Delia Jackson Memorial$5,267$5,962

Albert S. Johnston Trust$64,099$72,565

Orn/Laughlin Trust$7,078$8,013

Lawrenceburg CPC - Jack & Marjorie Anderson Endowment$154,240$174,626

Lawrenceburg CPC - Mason/Jennings$102,751$116,323

Della Campbell Lowrie Trust$50,013$39,679

Lucado Endowment$809,433$962,159

Manchester CPC - Christian Education Endowment$18,484$23,339

Marshall (MO) David Guthrie Youth$8,251$9,808Marshall (MO) 50 Year Church Member Rec$6,998$8,318CPC of Marshall (TX) Endowment$67,807$80,602

Marshall (TX) Ewing Chapel Cemetery$82,799$98,695

McKenzie CPC - Julia Patterson Irby

$13,949$15,791

Medina CPC Trust$3,429$4,076

Louise Moffitt Trust Fund

$316,543$358,352

Mount Moriah Cemetery Fund (W. TN Presbytery)$383,635$444,757

New Salem Cemetery Fund

$123,818$146,432

Oliver’s Chapel Cemetery Trust$130,158$154,716

Oklahoma/Kansas/Nebraska Mission$1,604,619$1,882,812

Silverdale Vision 2050 Endowment$14,409$17,128

Trimble CPC - Horace J. Coffer Memorial Trust$5,892$6,671

Trimble CPC - Howard Glasgow Memorial Trust$5,892$6,671

Trimble CPC - Bob & Chris Page Family Trust$3,676$4,162$173,992$196,973

Carolyn Smythe Parks Memorial Trust
E. E. Parks Memorial Trust$4,511$5,106

Hamilton & Merion S. Parks Family$57,116$64,663

Rev. Hamilton Parks Memorial Trust$12,961$14,673

W. H. Parks Memorial Trust$7,158$8,103Franklin Pierce Memorial Trust$10,313$11,675

William W. & Lou W. Pierce Memorial$2,050$2,321

Prigmore Endowment$90,827$107,965

J. Dixie Johnson Primm Endowment$2,261$2,687

Red Bank CPC Endowment$39,834$47,350

Robinson Cemetery Endowment$47,007$55,877

74

MINUTES OF THE GENERAL ASSEMBLYSaint Timothy CPC Trust

2021
$631

$675

Short Creek CPC Memorial Fund

$27,293$32,614

Swan Cumberland Presbyterian Church$18,862$22,421

Inman & Mildred Swain Memorial$69,332$78,489

Thomas D. & Mary Jo (Adams) Vaughan$582,230$659,132

Thomas & Mary Jo Vaughan Outreach$58,564$66,299

West Union Cemetery - Old Committee$64,570$76,753

Rev. Jonathan Clark Endowment$1,969$13,556

Calico Rock CPC - Mildred B. Curless Danielson$2,315$2,752

Calico Rock CPC - Every Member Endowment$11,911$14,493

Calico Rock CPC-J. W. & Frances Fountain Endowment$1,359$1,735

Calico Rock CPC -Dixie Jennings Gray Endowment$8,964$10,655

Calico Rock CPC - Ernie Horton Gray Endowment$9,294$11,048

Calico Rock CPC-Fayetta Hall Endowment$2,012$2,391$956$1,136

Calico Rock CPC - Joann Smith Hudson Endowment

Calico Rock CPC - Willis Newton Hankins End.

$2,563$3,046

Calico Rock CPC - Zelda Killian Endowment$1,886$2,242

Calico Rock CPC - James & Ariel Utt-Landrus End$9,532$11,330

Calico Rock CPC- John & Ernette “Ernie” Parker$2,134$2,536

Calico Rock CPC - Ray & Velma Perryman End$10,365$12,321

$836

$994

Calico Rock CPC - Pietro “Pete” Pino Endowment

Calico Rock CPC - Beatric Virginia Pino End$6,586$7,828

Calico Rock CPC - Muriel Thompson Ryan End$1,899$2,257

Calico Rock CPC - Sean Vann Endowment$4,201$4,963

Calico Rock CPC - Wayland - Seay Endowment$16,314$19,393

Calico Rock CPC - Wayne & Gaye Wood End$13,292$15,800

Calico Rock CPC - Trimble House Maintenance Endowment$8,040$9,557

Calico Rock CPC - Pete & Betty Riggins$2,557$3,040Calico Rock-Dr. Thomas D. & Linda Coleman Campbell
Total$3,281$3,900$6,991,295$8,085,479

Presbyteries
Endowment

Ending Balance Ending Balance
2019
2020

Arkansas Presbytery - Camp Peniel$27,856$31,536

Arkansas Presbytery - Higher Education$67,798$76,753

Rev. Leo E. Smith Min. Memorial Scholarship$16,502$19,616

Daisy Bell Belcher Estate$40,802$48,500

Cauca Valley Presbytery - Hogar Samaria$164,815$195,913

Columbia Presbytery Endowment$368,654$409,964

Crystal Springs Camp - Fred Ramsey$40,372$46,555

East Tennessee - Philip Norris Jones$13,015$15,470

William J. Eldredge Trust Fund

$12,400$14,038

Ephraim McLean Sr. Memorial Fund

$71,135$84,557

Missouri Presbytery - Education Fund

$53,392$63,466

Missouri Presbytery - Church Development & Revitalization$32,363$38,470

Missouri Presbytery - Missions Growth$31,379$37,2992021

THE CUMBERLAND PRESBYTERIAN CHURCH

Red River Presbytery - Camp75

$58,650$69,716

Red River Presbytery Christian Ed. General$11,063$13,150

Tennessee Georgia Presbytery Capital$37,319$44,361

Tennessee Georgia Presbytery Candidate Education$31,844$37,852$2,986,560$6,103,077

Trinity Presbytery - Trinity Church Development Fund

$144,632$211,291

W. Tennessee Presbytery - Grace Beasley Fund

$140,989$167,591

W. Tennessee Presbytery - Camp Clark Williamson$23,525$27,964

Covenant Presbytery - Russ Milton Scholarship Endowment$17,621$21,058

Cumberland Presbytery -Missions - McInteer End$67,488$76,402

Cumberland Presbytery - Missions - Millwood$5,739$6,497

Cumberland Presbytery -Missions - Ray A. Morris$2,109$2,388

Cumberland Presbytery - Missions - NCD$148,438$168,051

Cumberland Presby Missions - Reid’s Chapel End$48,507$54,914Trinity Presbytery - Trinity Investment Fund

Cumberland Presbytery - Missions-Royal Oak End$46,401$52,530

Cumberland Presby - Scholarships - Freeman End$141,303$159,966

Cumber Pres Scholarships - E. L. Freeman Farms$198,662$224,901

Cumberland Presby - Scholarships - Howard End$52,725$59,689

Cumberland Presby - Min. Educ - Bremen CPC 25%$54,747$61,978

Cumberland Presby - Cont. Educ - Hampton End$126,540$143,253$5,259$5,954

Cumberland Presby - Gen. Prog - Bremen CPC 75%

Cumberland Presbytery - Cont. Edu - KY Synod$164,241$185,934

Cumberland Presby - General Program - KY Synod$10,545$11,938

Cumberland Presby -Gen Prog - Eugene A. Leslie$3,069$3,475

Cumberland Presby - Gen Prog - Wilcoxson End.

$4,218$4,775

Cumberland Presby Christian Ed - Camp Koinonia$34,407$38,952

Cumberland Presby - Christian Ed - Cecil Huff

$4,471$5,061

Cumberland Presby - Christian Ed - Sam Macy

$1,554$1,759

Cumberland Presby Higher Ed - Joseph H. Butler$1,962$2,221

Cumberland Presby - Higher Ed - Sharon Church$28,536$32,305

Cumberland Presbytery -Robert L. McReynolds 50%$44,901$50,832$5,588,506$9,131,972

Total
Historical Foundation
Endowment

Ending Balance Ending Balance
2019
2020

Anne Elizabeth Knight Adams Heritage Fund

$10,326$11,733

Rosie Magrill Alexander Trust$18,256$20,668

Paul H. & Ann Middleton Allen Heritage Fund

$7,817$8,853Barnett Family Heritage Fund

$18,657$21,817

Grace J. Beasley Birthplace Shrine$61,321$69,420$5,557$6,303Birthplace Shrine Fund

Ethel Beal Benedict Heritage Fund

$231,361$266,007

James L. & Louise M. Bridges Heritage Fund

$19,698$22,305

Mark and Elinor Swindle Brown Heritage Fund

$11,111$12,626*Sydney & Elinor Brown Heritage Fund

$10,842$12,295

Centennial Heritage Endowment$93,082$105,377

76

MINUTES OF THE GENERAL ASSEMBLY

2021

Walter Chesnut Endowment$17,838$20,199

Lavenia Campbell Cole Heritage Fund

$73,175$82,841

C. P. Church in America Heritage Fund

$15,348$17,375

CPW Archival Supplies Endowment$32,561$36,862

Bettye Jean Loggins McCaffrey Ellis Heritage Fund

$10,910$12,426

Samuel Russell & Mary Grace Barefoot Estes$25,304$28,646

Family of Faith Endowment$15,838$17,930

Gam Family Heritage Fund

$0

$809

Gettis & Delia Snyder Gilbert Heritage Fund

$7,234$8,190James C. & Freda M. Gilbert Heritage Fund

$24,783$28,056

James C. & Freda M. Gilbert Trust (HF)

$67,591$76,518

Mamie A. Gilbert Trust$15,629$17,694

Henry Evan Harper Endowment CP History$3,020$3,512

Ronald W. & Virginia T. Harper$5,495$6,226

Historical Foundation Trust$107,295$121,978Donald & Jane Hubbard Heritage Fund

$19,254$22,391

Cliff & Jill Hudson Heritage Fund

$6,412$7,258Robert & Kathy Hull Endowment$17,778$20,126

Into the Nineties Endowment$41,976$47,521

Joe Ben Irby Endowment$8,952$10,163

P. F. Johnson Memorial Endowment (HF)

$20,387$23,080

Irene A. Kiefer Endowment$2,136$2,539

Mr. & Mrs. Chow King Leong Heritage Fund

$6,040$6,837

Dennis L. & Elmira Castleberry Magrill 50%$25,365$28,716

J. Richard Magrill, Jr. Heritage Fund

$11,511$13,033

Joe R. & Mary B. Magrill Trust$181,432$205,396

Jimmie Joe McKinley Heritage Fund

$9,056$10,253

Edith Louise Mitchell Heritage Fund

$5,089$5,761

Lloyd Freeman Mitchell Heritage Fund

$5,089$5,761

Snowdy C. & Lillian Walkup Mitchell Heritage Fund

$7,234$8,190Rev. Charles & Paulette Morrow Endowment$2,588$2,941

Virginia Sue Williamson Morrow Heritage Fund

$13,811$15,636

Anne E. Swain Odom Heritage Fund

$30,310$35,484

Martha Sue Parr Heritage Fund

$36,162$40,938

Florence Pennewill Heritage Fund

$5,029$5,693Morris & Ruth Pepper Endowment (HF)

$17,881$20,483

Publishing House Endowment 33% (HF)

$85,275$96,541

Mable Magrill Rundell Trust$18,250$20,661

Samuel Callaway Rundell Heritage Fund

$12,326$13,954Paul & Mary Jo Schnorbus Heritage Fund

$8,839$10,006

Shiloh CPC Ellis County Texas Endowment$8,068$9,134

Hinkley & Vista Smartt Heritage Fund

$8,896$10,608

John W. Sparks Heritage Fund

$105,065$119,045

Irvin S. Annie Mary Draper Swain Heritage Fund

$35,195$40,937

The Trustee Heritage Fund

$5,786$7,688F. P. (Jake) Waits Heritage Fund

$12,913$14,619

Roy & Mary Seawright Shelton Heritage Fund

$12,187$13,806

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Gwendolyn McCaffrey McReynolds Hertiage Fund
Total

77

$11,525$13,048$1,707,867$1,944,910

Missions Ministry Team
Endowment
Missions Ministry Team Budget Reserve Endowment
Church Loan Fund - GeneralEnding Balance Ending Balance
2019
2020
$709,425$451,779$1,445,420$1,636,334

McKenzie Endowment$44,612$50,504

Advance in Missions Trust Fund

$466,546$528,169

Missions & Evangelism Endowment$121,443$137,483

Grace Johnson Beasley Memorial$39,700$44,944

Grace Beasley - Small Rural Church$53,642$60,727

Bennett & Mildred Brown Trust$69,008$82,029David Brown Endowment$15,269$18,150

CPW Leadership Trust Fund

$109,783$130,497

CPWM Bethel College Scholarship$221,035$258,313

Lavenia Campbell Cole Annuity Endowment$65,970$74,684

Lavenia Cole Testamentary Trust (25%)$678,433$791,356

Lavenia Campbell Cole Trust Endowment 20%$23,411$26,504

Rouine Vodra Coleman Endowment$1,865$2,217

Winnifred M. Dixon Endowment$61,807$69,971

Joseph B. Dungy Endowment$96,568$109,322

Louise & Sam R. Estes Endowment$15,020$17,004

Clifford Gittings Endowment$8,152$9,690

Lelia B. Goodman for Missions$4,189$4,980P. F. Johnson Memorial End.

$20,328$23,013

Finis Ewing & Bessie Keene Memorial$158,570$179,515

Chow King Leong Endowment$54,542$61,746$943$1,121

Della Campbell Lowrie Trust 20%$482,771$546,536

Jamie Roy Chaffin Endowment$2,888$3,433

Mark G. Lynch Choctaw Presbytery$14,060$16,713

Clifford W. & Sarah C. McCall NCD$13,995$16,636

Joe E. Matlock Endowment$55,369$62,683

Robert E. Matlock Endowment

Mary Katherine Mize Longwell Endowment$174,106$197,102

Robert T. & Dona Milam Endowment$9,924$11,926

Nancy J. Orr Bequest$6,194$7,362

New Church Development Endowment$103,420$117,079

S. Q. Proctor Home Mission Endowment$12,301$13,925

Marguerite D. Richards Rural Church$26,193$29,653

Maymie Stovall - Home Missions 25%$12,913$14,619

Paul & Geneva Richards Memorial$13,052$14,776

William A. & Beverly St. John Endowment$14,470$16,384

Madge Sprague Memorial Endowment$7,990$9,498

Lela Swanson Stricklen NCD$69,030$78,146

Cornelia Swain Endowment$73,026$83,792

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Marguerite D. Richards MM Magazine

2021$11,712$13,922

Walkerville CPC Memorial Endowment$9,578$11,386

Brown & Julia Welch Missions Endowment$33,893$38,370

Marvin O. Clement & Clement E. Wilkins Memorial Endowment$2,159$2,567Gina Marie Benzel Ableson Memorial$14,371$17,083

Ashburn-Graf Educational Endowment$171,908$193,858

Maree Blackwell Endowment$3,506$4,167

James A. Brintle II Scholarship$8,604$10,228

Mattie Ree Suddarth Brown Endowment - Missions$22,228$25,164

Gladys H. Bryson Scholarship Fund

$135,611$152,925

Davis O. & Gladys H. Bryson Missionary$90,808$102,803

Mary Frances & William Carpenter$12,490$14,140

Mildred Chandler Scholarship Endowment$168,409$189,913

Colombian CPW Elementary Scholarships$47,210$53,244

Colombian University Scholarships$77,632$92,280

Helen Deal Endowment$55,266$62,565

John A. Deaver Mission$14,497$17,232

Chester E. Dickson Endowment$48,076$54,426

Jose & Fanny Fajardo Endowment$12,217$15,019

Foreign Missions Endowment$365,945$414,279

Mrs. G. W. Freeman Bible Woman Trust$9,121$10,841

McAdow and Mae Gam Endowment$18,467$20,916

Samuel King Gam$30,942$35,029

Freda Mitchell Gilbert Endowment (MMT)$11,395$13,545

Bernice Barnett Gonzalez Endowment$1,991$2,366$3,059$3,637

Holzer Trust

Gleniel Grounds Endowment$101,400$114,347

Hong Kong Mission$43,274$48,989

Marvin C. & Ruth M. Kinnard Trust$16,707$18,791

Warren and Carline Lowe Trust$3,872$4,603

Mamie McAdoo Endowment$3,804$4,522$135,966$153,337$958$1,139Rubye Johnson May Memorial 50%$10,841$12,887

Lucie C. Mayhew Fund for U-P Children$19,289$21,955

Elizabeth A. & James W. Morrow Trust$25,982$29,414

Richard Nicks Memorial Endowment$65,170$76,988

McClung/Fowler Memorial Endowment
Holly Katelyn McClurkin

Hamilton & Merion S. Parks Family Trust #2$35,179$41,817

Patron Membership$882,490$1,002,760

Myra Patton Foreign Mission Endowment$177,554$201,054$1,089,704$1,236,464

Don & Gwen Peterson Endowment Fund

$130,431$148,959

Rose Ella Porterfield Scholarship$26,497$31,496

Carl Ramsey Scholarship Fund

$42,808$48,332

Marguerite D. Richards Japan

$17,490$19,801

Elise Sanders Endowment$323,206$365,896

Scholarship-Universidad Evangelica$15,455$18,371

Perpetual Membership Fund

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Buddy & Beverly Stott Endowment$29,345$33,221

Maymie Stovall - Foreign Mission 25%$12,914$14,620

Irvin & Annie Mary Draper Swain$38,690$44,913

Walter Swartz - Jose Fajardo Scholarship Fund

$53,312$60,119

William B. & Emma Jo Denson Todd Endowment$9,494$11,285

Boyce & Beth Wallace Endowment$53,698$60,790

Robert J. & Marilee B. Watkins$2,778$3,302

Bill & Kathryn Wood

$91,954$101,839$3,809,932$4,313,156$13,957$15,801$905$1,075$14,243,532$15,844,263

Forester World Missions Endowment
Bill & Iona Wyatt Endowment
Rev. & Mrs. Tadao Yoshizaki Memorial
Total
Communications Ministry Team

Ending Balance Ending Balance
2019
2020

Endowment
Masaharu Asayama/CPWM Endowment$14,458$17,185

Ky Curry Publishing Endowment$49,476$56,281

C. Ray Dobbins Endowment$46,417$52,592

Dennis H. Kiefer Endowment$1,301$1,546

Marguerite D. Richards CP Magazine$25,938$30,832

Pat White Endowment
Total$10,910$12,841$148,499$171,278

Discipleship Ministry Team
Endowment
Paul Allen Endowment for C E

Ending Balance Ending Balance
2019
2020
$12,181$15,466

Grace Johnson Beasley Mem.

$11,639$13,176

Bennett & Mildred Brown for C E$27,076$30,653

Christian Education Mid-Century$265,784$300,890

Christian Education Season Endowment$198,290$224,483

Carl Cook Outdoor Ministry Endowment$5,184$5,869Lavenia Campbell Cole Annuity End.

$38,263$43,317

Jill Davis Carr - Leadership Development$12,339$13,969

Consultant Training Fund

$61,673$69,819

C. P. Youth Conference$177,992$202,427

H. Harold Davis Endowment Fund

$176,136$199,400

Jack W. Ferguson, Jr. C E Endowment$11,641$13,179

Ira & Rae Galloway for C E$15,161$17,164

Jean Garrett Endowment for C E$4,402$4,983

Louise Adams Heathcock Memorial$11,695$13,240

John Gilbert Horsley - Youth Leaders$13,530$15,795

Donald & Jane Hubbard Endowment for C E$12,231$13,847

Into the Nineties for C E$293,951$332,777

Reverend Gayle J. Keown for C E$3,810$4,313

Earl King Memorial$11,644$13,182

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MINUTES OF THE GENERAL ASSEMBLY

2021

Virginia Malcom Christian Education$121,527$137,578

Wesley & Jackie Mattonen Endowment$36,701$41,548

David & Mary McGregor C E Endowment$59,148$66,960

James D. McGuire Endowment for C E$17,408$19,708

Howell G. & Martha Jo Mims CPYC

$31,063$35,166

Morris & Ruth Pepper for C E$55,349$62,660

Bill & Hazel Phalan Endowment$15,560$17,615

Claudette Hamby Pickle C E Endowment$21,981$24,885

Publishing House Endowment 33%$152,739$172,913

Dr. & Mrs. E. K. Reagin Endowment$60,583$68,585

Jodi Hearn Rush Endowment$12,418$15,204

Rev. Rusty Rustenhaven Youth Ministry$14,522$16,440

Give for Good Endowment$3,316$3,942

John W. Speer Endowment for C E$21,177$23,974

Cornelia Swain Endowment for C E$26,673$31,313

Irvin & Annie Mary Swain Endowment$30,774$35,949

Jake Tyler Children’s Ministry$5,671$6,422Frank & Linda Ward Endowment (CE)$38,578$43,674

William Warren Endowment for C E$12,498$14,149

Clark Williamson Memorial$44,006$49,819

Helen Wiman Memorial$5,317$6,610Young Adult Ministry Endowment$25,078$28,390

Terence R. McCain, Sr. Endowment$6,603$7,475$2,183,314$2,478,924

Total
Pastoral Development Ministry Team

Ending Balance Ending Balance
2019
2020

EndowmentAwards for CP Ministers & Spouses$28,933$34,392

Roosevelt and Ruth Baugh$6,452$7,670

LaRoyce Brown Endowment$2,010$2,389James & Helen Knight Endowment$29,825$35,453

Ministerial Endowment$15,696$18,657

Cumberland Presbyterian Legacy of Ministry$21,770$25,578

Melvin & Naomi Orr Endowment$24,439$29,050

James Lee Ratliff Endowment$13,037$15,496

Norlan & Ellie Scrudder Endowment$24,796$29,531James & Geneva Searcy Endowment$37,771$44,897

E. G. & Joy Sims Endowment$26,308$31,271

Leonard & Mary Jo Turner Endowment$16,039$19,066

Lyon Walkup Endowment$19,074$23,286

Arturo & Carmen Ortiz Endowment$18,533$22,030

Louisa M. Woosley Endowment for Sustaining Women in Ministry$15,113$18,395$299,796$357,161

Total

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Office of the General AssemblyEnding Balance Ending Balance
2019
2020

Endowment
D. W. Fooks Memorial Endowment$19,847$22,469

Publishing House Endowment (33%)$29,958$33,912Robert & Olene Rush Endowment$20,239$22,912

Trustee Endowment$390,347$441,905$460,392$521,198

Total
Our United OutreachEnding Balance Ending Balance
2019
2020

Endowment
George F. Battenfield Memorial$55,115$62,395

Daisy Bray Freeman Trust$59,908$67,821

Bertha Feazel Hammons Memorial$50,924$57,650

Kenneth & Myrtle Holsopple Memorial$251,607$284,840

Cliff & Jill Hudson OUO Endowment Fund

$13,380$16,357

Knights of Honor Association Trust$3,550$4,019$1,950,308$2,237,663

Robert L. McReynolds Endowment 50%$44,685$50,588

The Moderators’ Endowment for Our United Outreach$43,586$49,403

Santa Anna Church Memorial Fund

$22,176$25,105

Lowrie Estate Oil Royalties

Tithing and Budget Endowment
Total$396,771$449,177$2,892,010$3,305,017

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MINUTES OF THE GENERAL ASSEMBLY

2021

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 & CPCA GENERAL ASSEMBLIESThe board’s representative to the 190th General Assembly of the Cumberland Presbyterian Church
and the 145th General Assembly of the Cumberland Presbyterian Church in America is Ashley Lindsey.
The alternate is Rev. Lisa Oliver.
C. MEMBERSHIP AND MEETINGS OF THE BOARD
The 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 term of Lisa Oliver Fare expires with the 2021 meeting of the Cumberland Presbyterian
General Assembly, and she is eligible for reelection.  The first term of Kelly Shanton expires with the 2021
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.
B. REPORT OF THE 2019 GENERAL ASSEMBLY EVALUATION COMMITTEE
General Assembly concurred in two recommendations of said committee which required  action on
the part of the trustees of the Historical Foundation. The trustees have met and have undertaken to addressthese recommendations.
1. Recommendation 9
General Assembly required the Board of Trustees to review and/or revise the charter to make sure
it is still accurate to the work of the Foundation.  This the board has done and has determined the charterremains accurate to the work of the Historical Foundation.
2. Recommendation 14
General Assembly encouraged the Board of Trustees to develop a long-range strategy, to including
a succession plan, along with updated job descriptions for all staff.  This task has been undertaken and isongoing.

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III. 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.
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 Churches and receive a framed certificate.  There are six categories of recognition andchurches can move from one level to another.
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 2021 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:

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MINUTES OF THE GENERAL ASSEMBLY

2021

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: 19261986, by the Historical Committee.
History of the Cumberland Presbyterian Church by B. W. McDonnold.
Jerusalem Cumberland Presbyterian Church: A Documentary and Pictorial History by Anne Elizabeth
Swain Odom.
Legacy of Grace: Louisiana and Texas Cumberland Presbyterian People & Places of Trinity Presbytery byRose 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 are available 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 theFoundation’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 and the
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 the history of
the Cumberland Presbyterian Church in America and the Cumberland Presbyterian Church.  One means ofpromoting 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 inform and content the requirements set by the Board of Trustees and judged by the board appointed awardscommittee.  All manuscripts submitted to the competition become property of the Foundation and are added
to the Historical Library and Archives.
The contest follows the calendar year, and entries for the 2020 competition are encouraged.  Allentries will be accepted through December 2020 for this year’s contest.  Any entries received following thedeadline of December 31st will be automatically entered in the 2021 competition.

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Guidelines and entry forms for submitting manuscripts to the competition are available from theFoundation office as well as on the internet, http://www.cumberland.org/hfcpc/Awards.htm.  The HistoricalFoundation appreciates the participation of past and future CPCA and CP historians in this program.
2. Awards of Recognition
Awards of recognition are certificates given to organizations or individuals in recognition of historic
events or contributions to the preservation of our heritage as Cumberland Presbyterians.   Appropriate
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
and Texas.  Members of the Cumberland Presbyterian Church who serve on the board of this organization
are Reverend Norlan Scrudder, Reverend Perryn Rice, and Doctor Rose Mary Magrill.

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
rapid and 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.

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2021

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 theGeneral Assembly of the Cumberland Presbyterian Church, Yearbook of the General Assembly of the
Cumberland Presbyterian Church, The Cumberland Presbyterian, Missionary Messenger, Minutes of theGeneral Assembly of the Cumberland Presbyterian Church in America, Preliminary Minutes of the General
Assembly of the Cumberland Presbyterian Church in America, and The Cumberland Flag. Synods andpresbyteries 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 andother materials of particular churches, biographical material of Cumberland Presbyterian and Cumberland
Presbyterian Church in America ministers, photographs, audiovisual materials, and museum items wereamong the accessions received.  The 2019 Accession List closed with 104 accession groups.
Some of the highlights added to the collection in 2018 include:
Books
Bryan, David. The Songster’s Companion: A Selection of Hymns and Spiritual Songs, Lately
Compiled From Various Authors, For the Use and Benefit of All People. Second Edition. Jacksonville,
Alabama: Printed by J. F. Grant, 1838.
Constitution of the Cumberland Presbyterian Church in the United States of America: Containing
the Confession of Faith, a Catechism, the Government and Discipline, and the Directory for the Worship ofGod. Ratified and adopted by the Synod of Cumberland, held at Sugg’s Creek, in Tennessee state, April the
5th, 1814, and continued by adjournments, until the 9th of the same month. Nashville, Tennessee: Printed by
M. & J. Norvell, for the publishers, 1815.
Dollars For Scholars: A Collection of Recipes by Alabama Synodical Missionary Society. Madison,
Alabama. Collierville, Tennessee: Fundcraft Publishing, 2006.
Logan, Jennie Manget. Little Stories of China. No place, no date.
Pethel, Mary Ellen. All-Girls Education from Ward Seminary to Harpeth Hall, 1865-2015.
Charleston, South Carolina: The History Press, 2015.
Psalms and Hymns Adapted to Social, Private, and Public Worship, in the Cumberland Presbyterian
Church. Nashville, Tenn.: Committee of Publication, 1859.
Thomas, Cassandra O. “Intentional, Holistic Self-Care is Key to Fulfilling God’s Commands. A
Self-Care Seminar for Seminarians, Clergy, and Church Leaders in the Presbytery of Coastal Carolina(PCUSA).” Dmin diss. Campbell University Divinity School, May 2018.
Periodicals
Board of Publication. Cumberland Presbyterian Church. The Lesson Leaf. Second Quarter, Lesson
11, June 16, 1929.
Colored Cumberland Presbyterian Church in the United States of America and Liberia, Africa.
Minutes of the Eightieth General Assembly. June 10-13, 1954. Sturgis, Kentucky.
The Cumberland Flag. Volume 27 Number 6. June 15, 1957.
Tennessee Synod. Cumberland Presbyterian Church. Our Little Lambs. Vol. 2, No. 4, Part 1, April5, 1908. Published by the Committee on Sunday School Literature and Supplies. Rev. J. R. Goodpasture,
Editor.
Institutions
Charity Hall Mission School. Rooney, Matthew P. “The First Two Years of Archaeological
Investigations at the Charity Hall Mission Site (22MO733), 2018-2019.”
Memphis Theological Seminary. Memphis, Tennessee. Files. 60 boxes.
Museum Items
Bethel College. McKenzie, Tennessee. Commemorative Plate.
Cumberland Men’s Fellowship. Cumberland Presbyterian Church. Banner. Cumberland Mens
Fellowship Banner.
Hayes, Charles Edward. 1860-1938. Paperweight. Photograph of Rev. Hayes and Danvers
Cumberland Presbyterian Church in Danvers, Illinois.
Missouri Valley College. Marshall, Missouri. Centennial Lapel Pin. 100th Anniversary 1889-1989.
Trinity University. San Antonio, Texas. Centennial Medal. 1869-1969.
Other Congregational Records
Bethany Cumberland Presbyterian Church. Bethany, Illinois. Annual Report of the Cumberland
Presbyterian Church Bethany, Illinois November 1, 1886.

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Dry Fork Cumberland Presbyterian Church. Bethpage, Tennessee. Sunday School Records. January
1, 1939-December 24, 1939.
Erin Cumberland Presbyterian Church. Erin, Tennessee. Cumberland Mite Society. Minutes. 19381950.
Forrest Avenue Cumberland Presbyterian Church. Gadsden, Alabama. Deeds and Miscellaneous
Files.
Mount Sterling Cumberland Presbyterian Church in America. Sturgis, Kentucky. Treasurers Book.
August 23, 1992-September 25, 1994.
New Hope Cumberland Presbyterian Church in America. Madison, Alabama. New Hope Cemetery#1 and #2. Scrapbook and CD.
Photographs
Bethel College. McKenzie, Tennessee. Theological Department. Class photo. 1909 & 1910.
General Assembly. Cumberland Presbyterian Church. Photograph. Springfield, Missouri. June
1934.
La Helveca Cumberland Presbyterian Church. Helveca, Colombia, South America. Photo album.
84 photographs of the families, the church, national pastors, and missionaries.
Shinar Cumberland Presbyterian Church. New London, Iowa. Photograph. 150th Anniversary 18391989. Former pastors and wives.
West Tennessee Synodical Youth Camp. Cumberland Presbyterian Church. Photograph.  June 6-11,
1955.
YPGA. Young People’s General Assembly. Cumberland Presbyterian Church. Photographs. Camp
Cumberland. Greenfield, Missouri. July 3, 1948.
Postcards
Argenta Cumberland Presbyterian Church. Argenta, Illinois. Postcard. Real photo, c1904.
Bethel College. McKenzie, Tennessee. Postcard., c1907.
California, First Cumberland Presbyterian Church. California, Pennsylvania. Postcard.  c1906.
Taylor Street Cumberland Presbyterian Church. Fort Worth, Texas. Postcard., c1902.
Ward Seminary. Nashville, Tennessee. Postcard, c1909.
Presbyterial Records
Arkansas Presbytery. Cumberland Presbyterian Church. Files. 6 boxes.
Elk River Presbytery. Cumberland Presbyterian Church in America. Celebrating 150 Years 18692019, Elk River Presbytery. July 20, 2019 at Montgomery Bell State Park.
Mound Prairie Presbytery. Cumberland Presbyterian Church. Minutes. Cumberland Presbyterian
Youth. April 30, 1978-March 29, 1992.
Ohio Valley Presbytery. Second Cumberland Presbyterian Church. Minutes of the Elders andDeacons Council. April 5, 1968; October 18, 1968; April 4, 1969; October 17, 1969; April 3, 1970; October
16, 1970; April 2, 1971; October 15, 1971; March 31, 1972; October 12, 1972; June 4, 1972; March 30,
1973; June 3, 1973; October 19, 1973; April 5, 1974; October 18, 1974; March 1972.
West Tennessee Presbytery. Cumberland Presbyterian Church. New Church Development Task
Force. Files. 2007-2012. 2 boxes.
Sermons
Reverend Claude Ray Dobbins. Sermons.
Reverend Norlan David Scrudder. Sermons.
Reverend Donald Lewis Sweet. Sermons.
Session Records
Columbia, First Cumberland Presbyterian Church. Columbia, Maury County, Tennessee.
Session Records. September 29, 1849-September 18, 1869.
Erin Cumberland Presbyterian Church. Erin, Houston County, Tennessee. Session Records. January
1, 1880-October 10, 1887; June 1, 1921-March 5, 1930; October 12, 1971-August 10, 1982; September
18, 1982-May 18, 1986; March 13, 1990-January 22, 1991; April 6, 1997-July 20, 2000; September 22,
1999-January 12, 2003; January 31, 2003-December 6, 2005;  June 28, 2009-August 4, 2010.
Hubbard Cumberland Presbyterian Church. Hubbard, Texas. Session Records. October 27,
1929-December 2, 1951; January 6, 1951-December 8, 1959; January 4, 1960-September 19, 1971; May
10, 1972-September 2, 1990.
Longview Cumberland Presbyterian Church. Longview, Texas. Session Records. August 23,
1936-October 29, 1945.
Owens Chapel Cumberland Presbyterian Church. Winchester, Franklin County, Session Records.
October 24, 1944-April 11, 1963; May 24, 1963-February 18, 1988; March 17, 1988-May 6, 1999; July 15,

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1999-May 8, 2017.
Rose Hill Cumberland Presbyterian Church. Monticello, Drew County, Arkansas. Session Records.
September 6, 1885-October 25, 1914; August 12, 1917-March 12, 1950; July 3, 1950-August 24, 1969
August 31, 1969-March 14, 1982; January 6, 1991-January 14, 2001.
Spring River Cumberland Presbyterian Church. Lawrence County, Missouri. Session Records.
March 18, 1869-September 6, 1874; April 24, 1921-February 5, 1928.
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 thatrecords 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 wasdedicated June 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 promotionof the Birthplace Shrine.  Four endowments provide funds for maintenance and repairs: the Grace Johnson
Beasley 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
the Foundation 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
for maintenance 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 2021 BUDGET
A. BUDGETS
The 2022 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

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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
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
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 190th General Assembly of the Cumberland Presbyterian Church meeting in session at theGalt House in Louisville, Kentucky.

I. MINISTRY COUNCIL
A. INTRODUCTION

The Ministry Council (MC) serves as the primary long and short-range program planning agencyof the Church.  Staff and elected members work together to ensure a unified mission, ever mindful thathuman and material resources entrusted to us should be utilized to carry out ministries effectively.  The MCis accountable to the General Assembly (GA).
Due to the scope of work related to denominational ministries under the MC, our report hashistorically been quite lengthy, necessitating the division of the report to multiple GA committees. Since
2017, with the goal of providing crucial information in a concise manner, our report to GA has beensignificantly condensed.  This report focuses on recommendations to the GA.  An illustrated annual report, a
supplement to this report to the 190th GA, reflects in greater detail the work of the MC and its four Ministry
Teams (MT).  The supplement is available on ourweb page cpcmc.org/mc/ga20-supplement/.
1. Ministry Council (MC) elected membership and terms
MC elected members are subject to GA requirements of endorsement by presbytery (clergy) or
church (laity), as well as geographical (synodic) and gender representation.  We believe that God calls
people from across the global denomination to serve in leadership roles, and that the limited number of
Personal Data Forms on file in the Office of the General Assembly does not reflect the abundance of qualified
leaders within the Church.  The MC respectfully reminds Commissioners that the 186th GA urged eachpresbytery “to proactively recruit and encourage qualified leaders to prayerfully consider opportunities toserve as elected board members at the denominational level, to include the Ministry Council and all otherdenominational entities.”
The Ministry Council mourned the loss of elected member Ken Bean who passed away in October
2019.  His desire to serve and heart for the denomination are missed.  The terms of Reverend Samantha
Hassell, Charelle Webb, and Reverend Donny Acton concluded in 2020.  Reverend Hassell and Ms. Webb
were both eligible for additional terms of service, however, due to other demands, both asked not to berenominated.   Both brought humor, wisdom, and experience to the MC, and their unique perspectives
will be keenly missed.  The third term of Reverend Donny Acton expired in 2020, and he was ineligible
for an additional term.  Reverend Acton has been an ardent voice on the MC, encouraging the Council in
its work focused on evangelism.  The MC appreciates his service, insight, and sacrifice.  The second oneyear terms of Youth Advisory members Sydney Holder and Madison Holland concluded in 2020.  Youth
Advisory Member Lacey Young was eligible for a second one-year term, and was re-elected by action of
the General Assembly Corporate Board.  In 2021, Ms. Young will complete the two terms of service Youth
Advisory Members may serve.  She has been an active participant and will be missed.  At their June 18,
2020 meeting, acting on behalf of General Assembly, the Corporate Board elected Amy Cresswell to fill the
one-year unexpired term of Ken Bean; elected Lora Rogers-Kerner, Reverend Derek Jacks and Angelica
Poveda each to three-year terms; and re-elected Reverend Juan David Correa and Reverend Doctor Michael
Clark each to a second three-year term.  Youth Advisory Members Lake Porter and Rylee Rogers were also
elected, each for a one-year term of service.
2. Ministry Teams (MT) plan and implement the program ministries of the Church and are madeup of both staff and elected team members. MTs (Ministry Teams) report to the MC.  MT members areelected by the MC and reflect GA term limits.  The MC elects MT members in accordance with the GA
requirement that individuals have personal data forms and recommendations from their presbytery (clergy)
or pastor (laity) on file with the Stated Clerk prior to GA.  A complete list of MT members appears at cpcmc.
org/mcstaff-nonstaff/.
Communications Ministry Team (CMT) At its February 2020 meeting, the MC elected Audrey Adams(Cool Springs CPC, West Tennessee Presbytery) to replace Reverend Dusty Luthy who completed her
3rd term in June 2020.  The CMT is grateful for Dusty’s commitment and contributions to the CMT and2021

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congratulates her on her recent ordination.  At its February 2021 meeting, the MC elected Dan Washmon toa three-year term and Reverend Nate Mathews to a 2nd term.  Joyce McCullough resigned.  We thank Joyce
for her service to the CPC through the CMT.
Discipleship Ministry Team (DMT) At the February 2020 meeting, the   MC elected Becky Zahrte(Madisonville CPC, Covenant Presbytery) to replace Le Ila Dixon who rotated off.  Le Ila was a voice of
wisdom and knowledge and we thank her for her service to the DMT and the CPC.  The MC also elected
Wyatt Stephens (Dyersburg CPC, West Tennessee Presbytery).  At the  February 2021 meeting, the MC
re-elected Candy Barr and Ean Taylor, both to 2nd terms; Reverend Drew Gray to a 3rd term; and Anna
Mathews to replace Rachel Cook who completes her terms of   service in 2021.  Rachel has been a delightto have on the DMT.  From the first meeting, she brought her bubbly personality, a can-do attitude, a great
sense of humor, and the gift of compassion to bring insight from the perspective of those who may notalways be seen and heard.  We thank her for her service to the DMT and the CPC.
Missions Ministry Team (MMT) At the February 2020 meeting, the MC elected Rachel Starks(Brunswick CPC, West Tennessee Presbytery). At the February 2021 meeting, the Council
re- elected Ollie McClung to a 2nd term. Margie Shannon was eligible for re-election for asecond term, however opted not to be re-elected. MMT is grateful for Margie’s service andactive participation in the decision-making process of the different ministries of missions.
Pastoral Development Ministry Team (PDMT) At the Feb 2020 meeting, the MC elected Rev. Matthew
Ingram (Alabaster CPC, Robert Donnell Presbytery) and Reverend Shelia O’Mara (Presbytery del Cristo)
to replace Reverend Amber Clark who rotated off. Appreciation is expressed to Amber who served withgreat commitment and creativity particularly during two periods of leadership transition. She provided
stability and consistent leadership during those times. With the unusual postponement of the 2020 General
Assembly, Reverend O’Mara continued her role as Moderator. Subsequently, her term of service as a
PDMT member was also postponed, to begin following General Assembly in 2021. At the 2021 meeting,
the Council re-elected Reverend Lisa Anderson and ReverendPaul Earheart-Brown, both to 2nd terms.
Staff Team Members are employees of the Ministry Council (alphabetical order):· CMT: Publications Manager/Editor Matthew H. Gore; Senior Art Director Sowgand
Sheikholeslami. CMT Leader position open.
· DMT: DMT Leader Reverend Elinor S. Brown; Coordinator of Adult Ministry Reverend
Dr. Chris  Fleming (Paducah, Kentucky office); CP Resources Distribution Manager
Cindy Martin;          part-time Shipping Clerk Reverend Dr. Andy McClung; Coordinatorof Children and Family Ministry Jodi Hearn Rush (Nashville, Tennessee office); andCoordinator of Youth and Young Adult Ministry Reverend Nathan Wheeler.
· MMT: Cross-Culture Immigrant USA Ministry Reverend Johan Daza; Manager, Finance andAdministration Jinger Ellis; Part-time Coordinator for Women’s Ministry Reverend Cardelia
Howell-Diamond (Huntsville, Alabama office); Director of Congregational Ministries
Reverend Kristi Lounsbury (Krum, Texas office); Evangelism & New Church Development
Reverend T.J. Malinoski; MMT Leader Reverend Dr. Milton Ortiz; and Director Global
Missions Reverend Dr. Lynn Thomas (Birmingham, Alabama office).
· PDMT: PDMT Leader Reverend Dr. Pam Phillips-Burk.
3. The Global Ministries Leadership Team (GMLT) consists of the four 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.
4. Administration: Director of Ministries Edith Busbee Old provides executive leadership to theMC, accomplishing duties defined by its bylaws and supervising the GMLT. The Director of Ministries
is under direct employment of and is responsible to the MC. The MC is grateful that the Director andTeam Leaders are globally minded without neglecting the stateside church, for their creative and consistentleadership, and for sustaining consistently positive fiscal results, especially during the pandemic.

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RECOMMENDATION 1: That all Denominational Center staff (General Assembly Office,
Board of Stewardship, Foundation and Benefits, Historical Foundation, and Ministry Council) be
recognized and commended for the faithful ministry they carried on during the COVID-19 pandemic.
B. GENERAL INFORMATION
1. Meetings: The MC met four times in regular session since the 189th General Assembly.Meetingsummaries appear at cpcmc.org/mc/soa/.
2. Future Meeting Dates: August 19, 2021 (Thursday) – Orientation for newly elected members
at the Denominational Center, Cordova, Tennessee. August 20–21, 2021 (Friday and Saturday) – elected
members and staff of the MC and all four MTs meet concurrently at Faith CPC, Bartlett, Tennessee.
February 19–20, 2022 (Saturday and Sunday) – MC Corporation Annual Meeting of the Board of Directors
with Team Leaders and the Director of Ministries atthe Denominational Center.
3. Elected member orientation and accountability: Newly elected members receivemulti-tiered
orientation. Elected members sign an annual Covenant reaffirming their commitment to serve God throughservice to the CPC (cpcmc.org/mc/covenant/.)
4. The 188th GA assigned a Committee to “work with the Discipleship Ministry Team (to) develop
and to conduct a census/survey of all congregations in regard to particular churches use of the Encounter
Publication with the results of that census/survey disseminated through the stated clerks of each presbytery
by the 190th General Assembly. The committee members are Vicky Goodwin, Mission Synod; Lisa Scott,Synod of the Midwest; Grady Prevost, Synod of the Southeast; Ben Lindamood, Tennessee Synod; and Mike
Reno, Synod of Great Rivers.” Coordinator of Adult Ministry Reverend Dr. Chris Fleming coordinated thework of the committee.  Survey results were emailed to presbytery stated clerks in March 2020.
5. The 188th GA requested the Permanent Judiciary and the Unified Committee on Theology
and Social Concerns, along with the MC (for input from a cross-culture/international perspective),work jointly to develop a position statement on issues of human sexuality to be presented to the 189th GA
for its consideration.  At its August 2018 meeting, the MC heard from three of its MMT staff regarding
input volunteered by CPs outside the US. Following its February 2019 meeting, the MC shared with thejoint committee additional information received from pastors in Japan Presbytery.  Immediately following
both its August and February meetings, the MC relayed summaries of the international perspectives to the
Unified Committee on Theology and Social Concerns.  No subsequent request related to that action of GA
was made of the Ministry Council.

II. MINISTRIES
A. CMT
CMT continues to explore ways to use technology to support our denomination’s connectional
nature.   In partnership with all MTs, CMT provides consultation on website management, audio/visual
services, social networking platforms, and web-based applications. In addition to responsibilities around
editing and publishing THE CUMBERLAND PRESBYTERIAN magazine, The Missionary Messenger(cooperatively with MMT), the MC Supplemental Report(when required), and the annual Program Planning
Calendar in partnership with DMT and the calendar committee,  CMT also manages dissemination of timesensitive news via “News of the Church.”  Senior Art Director Sowgand Sheikholeslami provides layout
and design for numerous projects and programs related to CPC ministries, beyond the work of the MC,
including artwork  for the denomination’s Yearbook and GA Minutes.
With the retirement of former CMT Leader Mark Davis, the MC envisioned a broader influence
for CMT, adding a full-time staff position of Publications Manager/Editor.  This division of duties intended
greater opportunities for the CMT Leader to expand the capacity of the team in technology development
and church support.   Prior to his departure in November 2020, former CMT Leader Reverend Steven
Shelton helped to implement staff use of computer technology, broadening the degree of cooperative work
both within teams and across teams.  As of the deadline to submit this report to the Office of General
Assembly (March 15, 2021) the CMT Leader position remains open for applications (https://cpcmc.org/mc/
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CMT capabilities continue to be cultivated including the very first video livestream of GA worship andbusiness in 2019.
Publications Manager/Editor Matthew Gore has made great strides in returning the magazine toits intended role as the denomination’s paper of record, while bringing a rich historical perspective to the
publication sharing stories of Cumberland Presbyterians through thecenturies. Since Matthew began in thiscapacity in September 2018, subscriptions to THE CUMBERLAND PRESBYTERIAN magazine haveincreased significantly and we look forward to continuing increases in 2021 as word of his journalistic
excellence continues to spread.
As Publications Manager, Matthew continues to assist other teams, boards, agencies, andinstitutions
as well as individual Cumberland Presbyterians to get their manuscripts into printed form.  Since January
2020, eight titles have been published including the 2020 Yearbook and titles for DMT, MMT, and PDMT
as well as individuals.  CMT secures copyright for the sponsoring entity on all titles and ISBN ownershipfor the Ministry Council ensuring full portability of publication/printing.

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 toempowerand 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.
DMT has set new three-year goals that include producing a basic resource for Home Faith
Development, creating an Adult Ministry Planning Council, fully funding the Youth Worker’s Retreat,securing outside funding for The Symposium, naming a Point Person in each stateside presbytery toserve as a liaison with DMT, establishing a joint Bible study series for WM circles and groups, identify,
train and utilize 30 writers for resources, establish a Confirmation Curriculum and develop a plan for “5Ministries” to be maintained on a contract basis.
DMT completed the task set before it by the 188th GA to conduct a survey about Encounter, a CP
resource for adults, and to disseminate the results of that survey through thestated clerks of each presbytery
by the 190th GA. The survey results:
Report on the Encounter Survey prior to the 190th General Assembly
A motion made to amend Recommendation 3 to read: “That the 188th General Assembly assign
a committee to work with the Discipleship Ministry Team in developing and conducting a  census/survey
disseminated through the stated clerks of each presbytery by the 190th General Assembly.”  The motion

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passed.  The moderator appointed the following committee along with the editor of Encounter to survey
the denomination: Elder Vicki Goodwin (Missions Synod), Reverend Mike Reno (Great River Synod),
Reverend Lisa Scott (Synod of the Midwest), Elder Grady Prevost (Synod of the Southeast), and Elder Ben
Lindamood (Tennessee Synod).
The committee communicated via email to discuss the motion and draft questions for the  survey.
The editor was tasked with developing the survey (cpcmc.org/feedbackencounter/).
The survey was sent to presbyterial stated clerks in April and May of 2019, to disseminate.  There
were no survey responses received through this avenue.
The survey was also disseminated via the Ministry Council website, both the Encounter Study andDMT Adult Ministry Facebook pages, FB messenger communications directly to ministers, members ofpresbyterial Discipleship Ministry Teams and church leaders, 200 sample lessons distributed at the 189th
GA, emails to previous writers, presbyterial DMT chairpersons, pastors and persons whose names were
given to the committee, phone interviews, face-to-face conversations with pastors and elders attending
presbytery meetings (Arkansas, Covenant, East Tennessee, Nashville, and Murfreesboro) and face-to-face
discussions with 15 Sunday school classes (Covenant, Nashville and East Tennessee ) that use Encounter.
In total, there were responses from 105 people; all were reviewed by the committee forthe purposeof gleaning information as directed by the GA.
Survey Results - The above data gathering yielded the following information:
1. People like the Encounter.  Although about 8% of church leaders said they would like to see theirSunday school classes change to a different curriculum, they acknowledged that those Sunday schoolclasses were resistant to that change.  Encounter has a passionate base.  Changes in use of the Encounteroccur mainly because Sunday school class numbers using Encounter are decreasing.  Another reason is that
adult classes are moving toward a different type of study.
2. Consistency issues.  Some people interviewed wished for more consistency in the writers of     Encounter
both in terms of theological leanings and in styles of writing.
3. Discussion Questions. About 25% of those surveyed said one improvement to Encounter   would be tohave more interesting and challenging discussion questions.
4. Changing of Christian Education.  Sunday schools have moved away from dated lessons  which gofrom week to week with no choice of content.  Many of our Sunday schools simply  want the freedom tostudy and choose their own topics.
5. “Dated” Feel. There is a feeling that the layout needs to be updated paying more attention to  graphic
design, and methods of distribution (print vs. digital).
6. Usage.  The Encounter is being used as a traditional Sunday school resource.  It is not being used as asmall group resource.  It is used by older adult Sunday school classes.  Encounter is being used by about
10% of the CPC membership.  But as the age of the Sunday schools using   Encounter increases, the numberof copies purchased decreases.
Potential Changes Addressing Findings
1.  DMT celebrates Encounter as our most used CP resource and is seeking ways to encourage  CPsof other ages to see the quality of Encounter for their own use.
2.  Lessons will still be written by CPs. DMT has seen the diversity of writers as a positive.  There    areplans to decrease the number of writers so there is more consistency.
3.  Lessons will still have discussion questions for the class, but the structure and subheadings will
be changed.  Our goal is to create greater consistency and continuity from quarter to quarter,    providing
Biblical context and content for the Christian education of our churches.
4.  Beginning in September 2020, Encounter will have a new format and new guidelines for lesson
writing.  The changes in formatting will modernize the layout, allow for easier reading, and will have aplace within the text to make notes while the student reads the lesson.  We hopethese changes will encourage
deeper individual study throughout the week and greater conversation when a class comes together todiscuss the scripture text.
We are working on making Encounter easily distributed and used as a digital resource.  Currently,
we offer digital PDFs of our studies.  We believe we would be able to expand the number of people who
use Encounter if it is offered in a truly digital format not simply as a PDF.  We believe this would be worth
doing.  However, it will take a large investment of time and money and will be implemented as resources
become available.
5.  We will transition to use of the narrative lectionary to develop theme/topical studies.  Because   ofthis, while a quarter will still be made up of 13 weeks, those quarters may be themed in smaller units of 4,8, or 13 weeks. Summer quarter will also be based on one theme.

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By making these changes and updates, we believe the quality of Encounter will be enhanced andattractive to a wider audience.  We will also be seeking to address the overall need of Christian education
resources for adults in the CPC.  We have previously taken steps to do this with the creation of “Intersections”
curriculum.   If churches and individuals have ideas to further enhance Encounter, we encourage you to
contact. Reverend Dr. Chris Fleming, DMT Coordinator of Adult Ministry, cfleming@cumberland.org or
DMT Leader Reverend Elinor Brown, esb@cumberland.org.
With the pandemic raging in the spring and summer of 2020, it was impossible to host any of ourannual events.  We pray that it will be safe to do so in 2021 and will keep the knowledge and skills wedeveloped from 2020 to move into new ways of doing events and other ministries.
C. MMTThe coronavirus has presented new and unique opportunities for Missions Ministry Team  staff towork from home and interact while taking care of children, adult family members, and their own well-being.  
Jinger Ellis has been in the office Monday through Thursday, due to the nature of her responsibilities. T.J.
Malinoski is in the office Tuesday mornings to allow church planters to contact him at a specific time during
the week.  Lynn Thomas and Cardelia Howell- Diamond are in their offices regularly in Alabama.  Johan
Daza, Kristi Lounsbury and Milton L. Ortiz have been working from home.
Evangelism and New Church Development
This office provides innovative strategies, guidance and training that are reaching new people andmaking disciples of Jesus Christ primarily to, and with, Cumberland Presbyterians in  the United States forthe transformation of the world.  This office also delivers both online and on-site support for congregations,presbyteries, and groups with an emphasis on sharing the Gospel of Jesus Christ.
In the summer of 2019, a new approach toward starting new groups began addressing needs inworship and new church starts. Worshiping Communities are three things: a community for those who do
not know Jesus Christ; a community for those who want to know Christ; and a community for those who
already know Christ and need a community with which to worship.  A Worshiping Community can be led
by a Cumberland Presbyterian in their home, church or local setting with the encouragement and support
of a church session, presbyterial board of missions, presbytery, synod and/or the MMT for the purposeof extending the Gospel of Jesus Christ.  A priority for MMT is to seek out prospective new leaders andlocations for Worshiping Communities.  In June and October 2020, this office developed and hosted two
different Worshiping Community webinars for the Church at large.  The webinars can be found  on www.
cpcmc.org/mmt/evangelism-ncd.  Also, we are hosting monthly Young Adult discussions on Instagram Livewith Nathan Wheeler, Coordinator of Youth and Young Adults, on how to start a Worshiping Community.
A weekly podcast called Cumberland Road started in the Fall of 2020.  Cumberland Road is a
podcast for Cumberland Presbyterians that explores Cumberland Presbyterians’ inspiring faith journey andrelationship with God from around the world and how their faith impacts their daily lives, interactions withothers and their vocation.  Cumberland Road can befound at Apple Podcasts, Google Podcasts, Spotify, andAmazon Music.
Spring/early summer of 2020, wrote and made videos to assist Cumberland Presbyterians during
the pandemic for celebrating the sacraments, sharing our faith during a pandemic and how to have session
meetings.  You can find them on www.cpcmc.org/mmt/evangelism-ncd.
Denominational Day of Prayer and Fasting
The 188th General Assembly adopted February 26, 2020 as a Denominational Day of Prayer andFasting.   The MC worked to engage the denomination on this day by developing resources and social
media activities for CPs around the world.  A special webpage (www.cpcmc.org/pray-fast-act) provided
information and prayer resources.  A powerful video was created incorporating prayers in various languages.
In addition, a Facebook group was set up  for CPs around the world to connect throughout the 24-hour period.
The response was quite positive with churches and members praying and contributing from Australia to
California.  The purpose of having a day of prayer and fasting was to encourage Cumberland Presbyterians
to bear witness to God’s mighty act of reconciling love accomplished in Jesus Christ by which the sins of
the world are forgiven. Building upon the denominational day of prayer and fasting, it is appropriate tocall the Church beyond a one-day observation and live out its purpose and mission to share the good news
every day.   Drawing from the language of The Confession of Faith for Cumberland Presbyterians and
The Catechism for Cumberland Presbyterians an affirmation of faith and commitment to witness has been
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authentic ways as we live out the mission and vision of the Church.
An Affirmation of Faith and Commitment to Witness for Cumberland Presbyterians
We believe God’s mighty act of reconciling love is accomplished in Jesus Christ, the divine Son
who became flesh to be the means by which the sins of the world are forgiven.
We believe that Jesus Christ willingly suffered sin and death for every person.  We believe that on
the third day after being crucified, Christ was raised from the dead, appeared to many disciples, afterward
ascending to God, and makes intercessions for all persons.
We believe the Holy Spirit works through the scriptures, the sacraments, the corporate worship of thecovenant community, the witness of believers in word and deed, and in ways beyond human understanding.  
We believe the Holy Spirit moves on the hearts of sinners, convincing them of their sins and their need forsalvation, and inclining them to repentance andfaith toward God.
We believe the Cumberland Presbyterian Church, being nurtured, and sustained by worship, by
proclamation and study of the word, and by the celebration of the sacraments, is commissioned to witness
to all persons who have not received Christ as Lord and Savior.
We believe that God gives to the human family a variety of gifts, including gifts to each person forwhich each has a responsibility. We believe that God desires that each of us engage inthe mutual sharing ofthese gifts so that all may be enriched.
We believe that all who are united to Christ by faith are also united to one another in love. In thiscommunion we are to share the grace of Christ with one another, to bear one another’s burdens, and to reachout to all other persons.
Therefore, we promise and commit ourselves to share the love of God in Jesus Christ by tellingothers the good news of Jesus and by helping those who suffer and are oppressed.
We promise and commit ourselves to live out our faith at home and in the world bycreatively using
our gifts, skills, and energies in every relationship.
We promise and commit ourselves to care for people outside the church because they arecreated inGod’s image and because Jesus Christ gave his life for all of us.
We promise and commit ourselves to share the good news of Jesus Christ so that others will cometo believe in him and want to become a part of God’s covenant family and we will doall we can to welcome
new believers as our brothers and sisters.
(The Confession of Faith for Cumberland Presbyterians sections 3.07, 3.09, 4.02, 5.10, 5.28, and6.12. The Catechism for Cumberland Presbyterians questions 78-81)
RECOMMENDATION 2: That the 190th General Assembly adopt the Affirmation of
Faith and Commitment to Witness for Cumberland Presbyterians and encourage all presbyteries toincorporate it in their 2021 fall presbytery meeting worship service or devotion and encourage theircongregations to include it into their worship service on Worldwide Communion Sunday October 3,
2021.
Missionary Crisis TeamMMT uses an internationally recognized method of risk assessment and crisis response foroverseas missions.  A Missionary Crisis Team (MCT) serves as the crisis response team andcommunicationteam related to specific situations including 1) If a missionary is missing; 2) Serious illness or death of a
missionary; 3) Natural disaster and lack of communication from missionaries; 4) Crisis involving a MMTorganized/sponsored short-term mission group.  The MCT is currently made up of staff across three ministry
teams.  Future MCT members will receive necessary training to ensure they are effective.  The MCT is the
singular entity to managea missionary crisis.  The Director of Ministries has full access to the MCT but is
not part of that team to ensure ongoing work by other staff and ministries is sustained.
Building on the experience and applicability of some of the elements of the MCT, the MC is
implementing a Domestic Critical Situation Response Team.   Considering COVID-19 and the March
2020 devastating tornados that impacted four Tennessee counties, the Global Ministries Leadership Team
(GMLT) created a team to address domestic critical situations specifically related to the MC.  In addition
to GMLT, staff and elected members with specific skill sets will help GMLT create contingency plansfor critical situations within the US.   These include but are not limited to best management practices
for potential critical situations that require cancelation of a stateside MC-sponsored event (for example
Children’s Fest, CPYC, Symposium, etc.)  Using plans established for MC, the next step will be to broaden
the focus, creating resources to help CP congregations deal with the impact to their respective churches that

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result from a critical situation in their community.  Resources will include determining the most appropriate
first response, needs assessment, working with media, management of volunteers, and communication withthe presbytery and denomination.  Resources may also include MC providing a one-day workshop for any
presbytery that names a critical incident team.
RECOMMENDATION 3: That the 190th General Assembly encourage each presbytery toform a critical incident response team to include strategies, contingency plans and persons tasked
to coordinate risk assessment, management, and communications related to crises that may occur
within the bounds of their presbytery.
Global Missions
The pandemic created hardships around the world; it was truly a global event.  Our missionaries,
by in large, were confined to their homes for months.  Many countries had mandatory lockdowns.  Several
missionary families were scheduled for home assignments in their home countries, but those plans were
postponed.  Our missionaries adapted, using video conferencing to meet the needs of their people.  In somecountries, via the Loaves & Fishes Offering, they distributed food to those impacted by COVID-19.  MMTpurchased a new building(worship center) in Guatemala and finished construction of two church buildingsin the Philippines.  Encouragement and oversight of our mission work took place via video conferences ande-mails.
The MMT supervises the following missionaries as they work planting Cumberland Presbyterianchurches: Josue and Sara Guerrero in Salvador, Brazil; Daniel and Kay Jang in Iloilo City, Philippines;
David and Sarah Lee in Phnom Penh, Cambodia; Patrick and Jessica Wilkerson in Medellin, Colombia.
Missionary emeritus Beth Wallace is retired in Cali, Colombia.  We are in the process of deploying new
missionaries to Spain, Wilson and Diana Lopez.  The pandemic slowed their deployment, but their visas
were approved in early 2021.MMT is in conversation with other missionary candidates and looking at new
mission opportunities in other countries.  Until the pandemic subsides and most of the world is vaccinated,
our future plans and projects will be impacted in negative ways.
Missionaries Reverends Fhanor and Socorro Pejendino have served in Guatemala from March2014 until the present.  In early January 2021, while visiting family in Colombia, both Fhanor and Socorro
became sick with the COVID-19 virus.   Socorro recovered from the virus. Fhanor, after weeks on aventilator, died February 2, 2021.  On February 9, 2021, MMT with the help of Socorro and their adultchildren, conducted two virtual worship services to celebrate the life and ministry of Fhanor Pejendino.  
One service was in English and the other in Spanish.  Based on the number reflected on the livestreams,
more than 2,000 people viewed eachservice.  We thank God for the life and ministry of Fhanor Pejendino.
He was instrumental in starting churches and ministries that will bless people for years to come.
Two international youth events were postponed, one in Cambodia and the other in Colombia. The
Asia Mission Forum did not meet.  MMT staff were unable to travel to provideencouragement and guidance
to our mission work.   General Assembly (GA), an international event, did not have the opportunity to
globally connect.  This is just a sampling of all the disruption that took place in 2020 and continues into
2021.
We celebrated Reverend Doctor Lynn Thomas’ graduation from Fuller Theological Seminary Schoolof Intercultural Studies in June 2020.  As a result of Lynn’s studies there is now   a textbook on missions
in English, Spanish, and Korean entitled, Relational Missions, Concepts, Perspectives and Practices that
Inform Global Missions.  There is a new Bible study series on missions, Missions in the Image of God, also
written by Lynn Thomas.
Women’s Ministry
Cumberland Presbyterian Women’s Ministry is a thriving community within the CPC. It includes
all aspects of ministry that include women. In the CPC that is everything from ordination, sessions, circles,
women’s fellowships, missions and beyond!  Every woman in the CPC is a part of Women’s Ministry; somejust may not know it yet.  The purpose of Women’s Ministry in the CPC is to accept the love and joy of Jesus
through the ministry of women.  We seek to do this as we pray, study God’s word, and reach out to others
through missions, service, encouragement, and fellowship opportunities.  This goal is accomplished on alllevels of work from local to denominational.
Women’s Ministry Convention is held every year coinciding with GA.  We spend time encouraging
one another and seeking to engage in biblical study, introduce new outreach, elect   officers, and hear fromthe global mission fields.  We collect an offering to be divided among different ministries and the StottWallace Missionary Offering Fund. Due to the pandemic, the Executive Committee of Women’s Ministry

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made plans to provide three options for the 2021 Convention: in person, a hybrid schedule, and completely
online.
Throughout 2020-2021, Women’s Ministry across the denomination focused on the theme of Rise
Up! This theme is based on Isaiah 40:31 and encourages us to wait upon the Lord    in an active way together.
In 2020, devotional videos were created from many CP clergywomen   to supplement the 2020-2021 Bible
Studies.  The videos were released via social media and website each month.
Women’s Ministry has placed an emphasis on including young women (post high school to 35)
in women’s ministry activities unique to their needs and interests.  We held our annual Young Women’s
Retreat in February 2020 but could not host one in 2021.  Young Women’s Ministry is now in partnershipwith the Young Adult Ministry of DMT.  Women’s Ministry is looking to the future of our Latina Ministry
as well.
Please continue to be in prayer for Women’s Ministry in the CPC and remember toencourage ALL
women to participate in these worthwhile gatherings.
Cross-Culture Immigrant Ministries USA Program
Intercultural ministry training opportunities for churches and presbyteries. One of the
responsibilities of this office is to assist the different judicatories of the Cumberland Presbyterian Church
to reach out to and make disciples to groups of peoples from different languages, cultures, and nations in
the United States.  Our goal is to fulfill the great commission across cultures and ethnicities represented
in the nation, through planting new immigrant congregations and worshiping communities.  As a result of
these efforts, some English-speaking congregations have developed cross-cultural sensitivity, leadership,and ministries to minister tothe immigrant communities in their local context.  The Missions Ministry Teamthrough the Cross-Culture Immigrant Ministries Program USA is offering a series of training opportunities
for congregations with emphasis on:• Intercultural Sensitivity: How a congregation can foster intercultural relationshipswith
peoples from different cultural and ethnic backgrounds through acquiring intercultural skills
and competences.
• Intercultural Leadership: how a congregation can develop intercultural leadershipskills to
minster to immigrant communities in the context where the congregation serves and exists.
• Intercultural Ministries: how to structure an intercultural ministry emphasis tomobilize thecongregation to worship and serve God in a growing multicultural environment.
As Cumberland Presbyterians we are proud of being an international denomination.  However, todevelop lasting relationships with people from different cultural, language and ethnic backgrounds, it isimportant to genuinely develop cultural sensitivity, leadership and ministries that allow all Cumberland
Presbyterians to serve in unity and diversity with a culturalpluralistic mindset.
Congregational Ministries• Congregational Ministries continues to serve congregations by adapting to meet theirneeds
during the pandemic.  Although a challenge at times, innovation has been the key:
• Supported churches in their pastoral search through Leadership Referral Services(LRS) by
providing phone calls, emails, and Zoom meetings.
• Developed a quarterly newsletter highlighting Missions Ministry Team news.
• Promoted partnering ministries via social media.
• Provided direct leadership and support to Coalition of Appalachian Ministry intern.
• Provided resources as requested for congregations, ministers, and lay leaders.
• Maintained a social media presence through Facebook.
• Supported all Ministry Teams with promoting programs, announcements, etc.
• Implemented strategies to empower Choctaw Presbytery during leadership transition.
• Attended several online classes about leadership, grants, and marketing.
• Led a first endeavor, multi-team grant proposal to the Lily Foundation.
• Developed ENGAGE: a congregational-based program that uses Discovery, Discernment,
Development and Discussion to lead a church into their true mission within their four walls,
as well as in the community and world.   ENGAGE facilitators will provide enrichment
opportunities for pastors and congregants through small group studies, sermons, and numerous
resources tailored specific tothe congregations’ needs. Engaged congregations will know their
mission and serve wholeheartedly within the church and the community. The prayer, then, isthat the church will grow – not because people sat in the pews – but because the congregation

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has actively engaged in the Great Commission to “Go!”D. PDMT
The team spent time in 2020 visioning and setting short and long-term goals. The new mission
statement is to “Build and sustain healthy, effective ministers through connection withpresbyteries,” andthe new vision statement is to create and nurture “Healthy, effective ministers.” The team set six short-termgoals, three of which have already been met:
1) a promotional video describing the varied ministries of the PDMT (viewable on YouTube - https://
youtu.be/7I5cOGnyLnU); 2) a prayer video for ministers in each presbytery; and 3) increased enrollmentof the stateside presbyteries in the Employee Assistance Program for 2021. Short-term goals yet to be met
are 1) distribution of the new Clergy Care Committee manual to each presbytery and follow up by teammembers; 2) sending two team members to Healthy Boundaries training.  The team set the following longterm goals: 1) creation of a Healthy Boundaries/Ministerial Ethics course; 2) research and secure additional
funding for the EAP and other projects/ministries of the PDMT; 3) re-enforcement/promotion of thedenomination’s standards for ministerial CEUs (“six CEUs every three years.” Digest, 5.6d); 4)developmentof a mentoring template/model for newly ordained and/or new to the presbytery ministers; 5) a workshop
on how to complete the Personal Information Form (PIF) and how to interpret the Church Information
Form (CIF); 6) update the Handbook for Committee on Ministry/ Preparation; 7) update/redesign of PDMT
website; 8) Life Insurance for clergy; 9) funds for pastoral sabbath time; 9) creation of a video focused on
young people and the call to ordained ministry; 10) short “how-to” training videos.
Employee Assistance Program (EAP)The EAP is designed for ministers to identify and resolve personal issues such as stress, health,marital, family, financial, alcohol and drug, legal, gambling, emotional, and other problems affecting
their ministry.  EAP is available to the minister’s family and anyone living in the household.  A ministercan participate if their presbytery is enrolled.  There were 14 presbyteries enrolled in 2020.  Except for
Cumberland East Coast, Southeast Cumberland Korean and Trinity presbyteries, all other statesidepresbyteries were enrolled in 2021.
Counseling is free and there are unlimited sessions.  Presbytery pays $2 per minister per month.
Presbyteries are encouraged to enroll all ministers and probationers under their care including retired
ministers.
We are grateful for the 50% grant offered by the Board of Stewardship to presbyteries  who enrolled
in 2020 and the 25% grant for those enrolled in 2021.
Clergy Crisis FundThe fund is available to clergy in crisis and in need of support and care.  Circumstances approvedfor benefits include death, medical bills, counseling, termination (one-time expenditure), and otherconsiderations to be determined.  Ten disbursements were made in 2019 totaling $6,750.  In 2020, there
were 12 disbursements totaling $7,500.  The $6,000 annual budget is insufficient to cover all the needs ofministers.  PDMT made a financial appeal to the churches and presbyteries for the year 2021.  Donations
may be made throughout the year. Make checks payable to “PDMT”, indicate for “Clergy Crisis Fund.”2019 - 2021 Pastors Retreats
Ministers and their families were the recipients of a generous gift of sabbath rest given by thedonor 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 2019, 117 ministers, 76 spouses, and 21 children/teens
were able to take advantage of this retreat.  Attendance was greatly  hampered by the pandemic in 2020.
Even with three retreats cancelled, 104 ministers (including 72 clergy), 28 children/teens, and 9 young adultinquirers/candidates from Bethel University and Memphis Theological Seminary attended the retreats.  We
offer a hearty thank you to the donor for making this time of sabbath rest available to these ministers andtheir families.
Ordination Travel Communion Sets
Communion sets are available to newly ordained CP pastors.  PDMT also recognizes probationers
as they progress through the ordination process with an appropriate book/resource.  Upon retirement of aminister, PDMT recognizes that occasion with a certificate/commendation.      Each presbytery Committee
on Ministry/Preparation/Clergy Care is encouraged to contact PDMT for information on how to request
these free gifts.

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Ministerial Ethics Continuing Education Opportunity
PDMT urges all presbyteries to host an event in the upcoming year for their ministers and  
probationers.  Three PDMT team members have been trained to lead a one-day retreat within each presbytery.
Topics include: Biblical perspective regarding boundaries and ethics, the role of  power and vulnerability,
dual relationships, internet use, social media, pornography, sexual attraction, finances & gifts, and self-care.
For more information, contact Pam Phillips-Burk (pam@cumberland.org; 901.276.4572, x203).
Legacy of Ministry Endowment and Award
This new endowment was established to recognize and celebrate ordinations, installations,ordination anniversaries and retirements of clergy in the CP Church.  With a $100 donation, the minister
will receive a certificate suitable for framing PLUS a beautiful pastoral cross pendent.  The cross will serve
as a tangible reminder that they are called by God to serve God’s people in the good times and in times of
distress.  The Legacy of Ministry endowment isdesigned to support a wide range of ministries and services
for ordained pastors and those who are in the process of ordination within the Cumberland Presbyterian
Church.   Earnings will provide general support of ministers and their families, presbyterial committees
working with probationers and ordained clergy, and conferences and retreats for ministers and probationers.
An application can be found on the PDMT website.
The Symposium 2019, 2020, 2021
The Symposium was first held November 7-9, 2019 at the Brenthaven CPC in Brentwood, Tennessee.  
There were 144 registered attendees including 80 ordained clergy/ probationers, who attended a wide variety
of workshops and breakout sessions.  The worship planning team (Reverend Isaac Gray, Reverend Samantha
Hassell, Calvin Rogers, and Reverend Paul Tucker)  designed and provided leadership for three worshipservices and two devotional services.  Preachers were Reverend Anna Sweet Brockman, Reverend Johan
Daza, Reverend Dr. Rosemary Herron CPCA (Cumberland Presbyterian Church in America), Reverend Dr.
Perryn Rice, and Reverend Brian Tanck. Appreciation is expressed to the Brenthaven Church for hosting
and to the planning team (Rverend Elinor Brown, Reverend Drew Gray, Reverend Kristi Lounsbury,
Reverend Dusty Luthy, Reverend Dr. Milton    Ortiz, Reverend Dr. Pam Phillips-Burk, and Reverend Sandra
Shepherd).
Comments from the 2019 participants: “It had all the advantages of GA, but better interaction
opportunities. Overall, one of the best denominational events I’ve attended.” “The wonderful diversityof age, background and types of ministry both ordained and lay ministry. The mix was wonderful andencouraged new relationships!”
The 2020 Symposium was a virtual event due to the pandemic.  It was held November 9- 13 with108 registered Zoom attendees and additional participants on the Facebook livestream.  The worship designteam (Reverend Sandra Shepherd, Reverend Isaac Gray, Reverend Dusty Luthy, Reverend Jim Smith,and Reverend Jill Carr) planned two worship services and three morning devotions.  The guest  preacher
was the Reverend Peggy Jean Craig.  There were 18 workshops spread across the week.  A huge thankyou to Reverend Nathan Wheeler who worked “behind-the-scenes” to make this first-ever virtual eventa meaningful, engaging experience.  The Planning Team consisted of Reverend Elinor Brown, Reverend
Drew Gray, Reverend Kristi Lounsbury, Reverend Dusty Luthy, Ms. Edith Old, Reverend Milton  Ortiz,
Reverend Pam Phillips-Burk, Reverend Steven Shelton, Reverend Sandra Shepherd, Mr. Matt Tyler, andReverend Nathan Wheeler.  All in all – it was a good event with great participation.
Plans are underway for a 2021 Symposium set for November 4-6.  As of this writing, whether it   will
be an in-person, virtual, or hybrid event is undetermined.  Watch the Ministry Council website and social
media accounts for updates as they are made.

III. FUNDING
Since the inception of the “new structure” in 2007, the Ministry Council and its four Ministry
Teams have shared in planning new and ongoing ministries. Our comprehensive budget depends on Our
United Outreach (OUO), donations, grants, Investment Loan Program (ILP) andendowments (listed within
Board of Stewardship section of the preliminary minutes).   Endowments are vital, though they do not
generate usable funds until they begin to generate interest that can be used. Donations enable endowments
to generate interest, thus supporting newand existing ministries.

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IV. MINISTRY COUNCIL CONCLUSION
The 45 elected members and 17 staff members (15 full time + 2 part-time) are deeply committed toserving God through the CPC.  We are thankful for the sustaining guidance of the    Holy Spirit as we work
to enhance and implement ministries that draw people to Christ.  We encourage Commissioners and others
at GA to visit the Ministry Council booth to collect resources for enhancing ministries.
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, for leaders to rise up from across the globe to further the workof the Church around the world.
Respectfully Submitted,
The Ministry Council of the Cumberland Presbyterian Church
Victory Moore, President
Carla Bellis, First Vice President
Reverend Phillip Layne, Second Vice President
Reverend Kenny Butcher, Secretary
Debbie Hayes, Assistant Secretary
Edith B. Old, Director of Ministries/Treasurer

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THE REPORT OF THE COMMISSION ON
MILITARY CHAPLAINS AND PERSONNEL
The General Assembly Commission on Military Chaplains and Personnel is composed of threemembers, each serving terms of three years on the Commission.  A total of three terms can be served.  Thosemembers are Reverend Charles McCaskey (2020-declined to serve another term), Reverend Tony Janner(2021-deceased), Reverend Shelia O’Mara (2022) and Mr. Tommy Craig (2023).  These three members,
along with the Stated Clerk of the Cumberland Presbyterian Church, Reverend Michael Sharpe, are also
members of the Presbyterian Federal Chaplaincies (PFC), whose office is located at 4125 Nebraska Avenue
NW, Washington, DC.  The PFC represents the following denominations: Cumberland Presbyterian Church,
Cumberland Presbyterian Church in America, Korean Presbyterian Church Abroad, and the Presbyterian
Church (U.S.A.) in all matters relative to member chaplains who serve in all branches of the Armed Forces,
Veterans Affairs, Federal Bureau of Prisons, and the Civil Air Patrol.  The PFC also approves seminary
students of the member denominations for participation in the Chaplain Candidacy programs of the military
services.

I. SUPPORT OF THE PRESBYTERIAN FEDERAL CHAPLAINCIES
Financial support for the Presbyterian Federal Chaplaincies (PFC) is received from the four member
denominations and individuals, church judicatories and individual churches.  Because of decreasing financial
support, the PFC is constantly dealing with fund raising.  The Cumberland Presbyterian Church and theindividual churches have traditionally received 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 offering in the individual USA churches – the Sunday nearest Veterans day, “FourChaplain’s Sunday” (the first Sunday in February), the Sunday nearest the 4th of July, or some other Sunday
as a witness to support the men and women who have or are serving in the military, the Federal Bureauof Prisons, the Veterans Affairs, and the Civil Air Patrol.  These offerings should be sent to the General
Assembly Stated Clerk and are forwarded to the PFC for outreach, mission, and maintenance.
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 Forcesfrom the four member denominations who are serving on active duty or serving the Reserves and National
Guard.  The PFC also endorses Ministers of Word and Sacrament who serve as chaplains in the Federal
Bureau of Prisons, Veteran 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 welfare of the endorsed
chaplains.  The PFC also promotes a closer communication between chaplains and their denominational
bodies.
RECOMMENDATION 2: That individual congregations of both the Cumberland
Presbyterian Church and the Cumberland Presbyterian Church in America encourage theirindividual churches and members to designate special days through the year to engage in prayer tohold up the chaplains and their families in the service to which they have been endorsed.

II. MEETINGS, DIRECTOR, AND CPC/CPCA MEMBERS NOTE
The PFC and the representatives of the member denominations normally meet at least once ayear.   In 2019 the Cumberland Presbyterian Church hosted the meeting in Memphis, Tennessee at the
Denominational Center October 1-2, 2019.  At that meeting members were introduced to the two new codirectors, Chaplain Mark Smith, and Chaplain Doug Slater, who began their work August 1,2019.  Both

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co-directors will work ½ time.  Chaplain Lyman Smith will work ¾ time and serve as the Lead Co-Director.
Due to the COVD-19 pandemic the annual in person meeting for 2020 was held virtually on Sep
29-20, 2020.  The year 2021 was announced as the “Year to Plant”.  The co-directors committed to engaging
seminaries and others who provide candidates for chaplaincy to increase the number of chaplains who serve
the various federal agencies.
One Cumberland Presbyterian candidate, Justin Westfall, was interviewed and endorsed for the
Army Reserves.  Justin was a candidate for ordination in Red River presbytery.
The annual Chaplain Training and Credentialing events for 2019 were held in two locations:  
Arrowhead Ranch in July 2019 and Montreat NC Conference center from August 5-9, 2019.  In 2020 only
one event was held at the Montreat NC Conference center from August 11-13,2020.  The event was held asa hybrid of in person as well as virtual attendance.
Beginning in April 2020, the co-directors began offering a monthly virtual meeting for chaplainsendorsed by the PFC.  The meetings were offered as a means of support to chaplains during the COVID-19
pandemic as well as an opportunity to get denominational updates.
The 2019 audit was completed in the fall of 2020.
On December 7, 2020, The Presbyterian Federal Chaplaincies was incorporated in the state ofTennessee.
The co-directors of the PFC provide excellent leadership and endorsement abilities to chaplainsand chaplain candidates.  They work with federal agencies, chaplain organizations, denominational leadersand council members and stabilize the council and its influence in multiple spheres.  Their leadership isinvaluable.
The following is an approximate list of CPC and CPCA Chaplains within the PFC as of March
2021:
CPCA: 1 Retired
CPC: 4 Military Active Duty
4 Military Reserves			
1 Military Chaplain Candidate
4 Veteran Affairs (VA)
1 Federal Bureau of Prisons (FBOP)
16 Retired
Chaplain names and addresses are included in the yearbook of the Cumberland Presbyterian
Church and information concerning the process of becoming a chaplain may be obtained by visiting the
PFC website: www.pccmp.org.

III. NAME CHANGE OF COMMISSION ON CHAPLAINSAND MILITARY PERSONNEL
At its Spring 2021 meeting on April 14, 2021, the Council approved the following changes:  
Presbyterian Federal Chaplaincies is the corporate identity; Presbyterian Council for Federal Chaplaincies
is the ecclesiastical identity; and The Board of Directors, Presbyterian Federal Chaplaincies is the Board
identity.  In order to be aligned with the PFC and more accurately reflect chaplains who are endorsed toserve in federal agencies, the following recommendation is made:RECOMMENDATION 3: that the 190th General Assembly change its bylaws in Article
10.01.03 and 10.08 to rename the Commission to Commission on Federal Chaplaincies.
The Commission wishes to thank Reverend Charles McCaskey and Reverend Tony Janner for theirfaithful service as members of the PFC.  We are saddened at the death of Reverend Janner and continue tolift up his family in prayer.
Respectfully submitted,
Members of the Cumberland Presbyterian Commission on Chaplains and Personnel
Reverend Shelia O’Mara
Mr. Tommy Craig

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THE REPORT OF THE GENERAL ASSEMBLYEVALUATION COMMITTEE
Relative to Memphis Theological Seminary

To the 190th Meeting of General Assembly on June 27 - July 2, 2021 in Louisville, Kentucky.

I. MEMPHIS THEOLOGICAL SEMINARY
A. GENERAL ASSEMBLY DIRECTIVE
The 189th meeting of General Assembly directed the Memphis Theological Seminary(MTS)
Evaluation Committee to:•Assess the relationship between MTS and the presbyteries of the Cumberland Presbyterian
Church.

•Monitor the financial solvency and stability of MTS in light of the concerns of both accrediting
agencies.

•

Assess the short and long-term goals of MTS to develop a coherent and comprehensive
institutional strategic plan.

•

Monitor progress made by MTS towards compliance with findings addressed in the ATS and
SACSCOC report.

This committee begins its report by acknowledging the work begun under the Interim Presidency
of Dr. Susan Parker and now President Dr. Jody Hill in leading MTS through extreme financial difficulties
and the Covid-19 pandemic.   This leadership reflects their commitment to MTS and the Cumberland
Presbyterian Church.  This committee is thankful God continues to raise up persons of faith who are willingto accept the challenges within the church.

II. ASSESS THE RELATIONSHIP BETWEEN MTS ANDPRESBYTERIES OF THE CPC
The Evaluation Committee conducted two surveys of Presbyterial Committees of Ministry andProbationers to address this directive.  A general consensus drawn from the surveys reveals that enhanced
levels of communication are needed between probationers, Committees on Ministry and Memphis
Theological Seminary.   A strong level of communication provides the opportunity for probationers tounderstand the benefits of the Masters of Divinity Degree. This level of communication will also reinforce
the ecumenical work of Memphis Theological Seminary.
This committee strongly believes the Cumberland Presbyterian Church cannot continue to exist
without seminary trained clergy.   This committee believes presbyteries, through their Committees on
Ministry, must become strong advocates for the Masters of Divinity Degree and that Memphis TheologicalSeminary is the preferred option.  The Program of Alternate Studies (PAS) provides the opportunity forprobationers to fulfill requirements for ordination when circumstances are present for which a Masters
of Divinity degree is not necessary or, when in consultation with Committees of Ministry, presbyteries
determine obtaining the Masters of Divinity Degree is not feasible.
The Program of Alternate Studies (PAS) functions under the supervision of the administration of
MTS in cooperation with the PAS Advisory Committee.  This relationship can provide ongoing review toinsure the PAS program is providing the training needed for graduates to meet the needs of the Cumberland
Presbyterian Church in changing times.
The development of the Cumberland Presbyterian House of Studies, though designed to establish
an endowed faculty position at MTS, will also ensure that PAS students are provided the opportunity fortraining specific to the Cumberland Presbyterian Church.

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RECOMMENDATION 1: That MTS, as a component of its short and long-term strategicplan, develop procedures to address the communication and relationship needs identified in thisreport.
RECOMMENDATION 2: Presbyteries affirm the importance of section 6.34 of theConstitution which states:“No licentiate shall be ordained who has not completed a degree in a graduate school of theology approvedby the presbytery. Exceptions may be made only of persons possessing suitable gifts and abilities for a
fruitful ministry, but who, because of reasons considered valid in the judgment of the presbytery, cannot
be expected to complete the regular course of study in a graduate school of theology. In such cases alicentiate shall not be ordained until he or she has satisfactorily completed under the direction of thepresbytery a two-year program of alternate studies approved by the General Assembly.”

III. MONITOR THE FINANCIAL SOLVENCY AND STABILITY OF
MTS AS IDENTIFIED BY ACCREDITING AGENCIESThe Evaluation Committee rejoices that through dedicated work of the Board of Trustees,
Administration, faculty and staff full accreditation, without exception, was granted to MTS by ATS andSASCOC.
One of the major areas of concern that had delayed full accreditation originally was the financial
instability of MTS. Because of the diligent work and determination of everyone at MTS, the finances
reached a point that ATS and SASCOC recognized as stable.  It should be noted there were staff reductions,salary reductions, and the assumption of multiple roles by many which led to the stabilization of finances.  
Despite the findings of the accreditation agencies, adequate funding for the operation of MTS,
remains a major challenge.  Contributions to the general operating funds even increased during the pandemic.  
The need to develop additional sources of funding is imperative so that reliance on a line of credit for daily
operations can be eliminated or at least significantly limited.
In addition, the level of indebtedness continues to be a significant issue. Monthly payments are
current, but the amount of money that must go toward debt service puts enormous pressure on funding for
general operations.  The total level of indebtedness is currentlyover $2.3 million.  The annual service of
this debt accounts for approximately 7.4% of the 2020 revenue, and it will take more than 16 years at thecurrent repayment schedule to retire the debt.  Until this debt is eliminated, long term stability will remainin question.
Changes in enrollment patterns and transitioning to online instruction means the size and scope ofthe current campus may no longer be necessary.  This committee is aware of the MTS Trustees desire tocommission a feasibility study looking at the sale of some or all of the MTS campus property to reduce thedebt load.  This committee supports such feasibility study.
Because the sale of property alone will not be sufficient to pay off the total indebtedness, thiscommittee urges the Trustees to commission a feasibility study focusing on the long-term financial healthof MTS.   How can MTS continue its mission in the future?   How can MTS gain more support frompresbyteries?  How can MTS change its current operational model to better serve the future of theologicaleducation for Cumberland Presbyterians?

IV. ASSESS THE SHORT AND LONG-TERM GOALS OF MTS
MTS developed a plan addressing its short and long-terms goals which was accepted by theaccrediting agencies.  This plan is available for review on the MTS webpage.  MTS Board of Trustees,administration, faculty, and General Assembly must work cooperatively and continuously to achieve thesegoals.  Each of these stakeholders have a vested interest in the success of MTS and nothing can be left tochance.  The goal of recommendation one can provide an avenue to assist in this effort.

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V. MONITOR PROGRESS MADE BY MTS TOWARDSCOMPLIANCE WITH FINDINGS ADDRESSEDIN THE ATS AND SACCOC REPORTAs noted above, MTS has received full accreditation by the appropriate agencies with no exceptions.

VI. REVIEW OF PREVIOUS ACTIONS OF GENERAL ASSEMBLY
CONCERING MEMPHIS THEOLOGICAL SERMINARY
The 189th General Assembly approved the reduction in the size of the Board of Trustees and note
this directive is being followed.  This committee understands the challenge MTS Board of Trustees and theGeneral Assembly Nominating Committee faces in nominating individuals with the skills outlined in ourreport to the 189th General Assembly.  This committee continues to believe this is important for the healthand vitality of MTS in the future.  The Cumberland Presbyterian Church is encouraged to pray that suchindividuals will step forward for this important work.
The committee also reviewed the actions of the 177th General Assembly as it accepted therecommendation of the President of MTS and adopted by the Board of Trustees “that the President appoint
a representative from the church to each faculty search committee.”  This action “helps keep focus on theneeds of the church, and not simply on academic needs.”  This committee believes this need still exists andencourages continued use.
Additionally, the actions of the 176th General Assembly were reviewed concerning “the need forrecruitment and support of Cumberland Presbyterian scholars for the church and all its institutions (MTS,
Bethel College, Children’s Home, and other positions of denominational leadership.”  Noted in that report
was the existence of two endowments (Grace Beasley Johnson and Ed Mikels) with purpose similar innature to this directive.   The need for Cumberland Presbyterian Scholars is a critical.   This committee
believes this could also be addressed in the acceptance of recommendation one of this report.  Each levelof the Cumberland Presbyterian Church from Sunday School to General Assembly must be an active
participant in promoting the call for individuals to train for leadership positions throughout the church,
especially individuals with credentials necessary for professors at Memphis Theological Seminary.  
RECOMMENDATION 3: Believing we have fulfilled the directives of General Assembly,
we recommend the dissolution of the MTS Evaluation Committee.
Respectively submitted.
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THE REPORT OF THE
JOINT COMMITTEE ON AMENDMENTS
The Joint Committee on Amendments met February 20, 2020, in Huntsville, Alabama.  Representing
the CPCA were Willie Cowan, Vanessa Midgett.  Representing the CPC were Geoff Knight, Harry Chapman,
and Pam Brown.  Also present were Craig White (Stated Clerk, CPCA), Mike Sharpe (Stated Clerk, CPC),
Jaime Jordan (legal counsel, CPC), and Jan Overton (secretary).

I. REFERRALS
The committee reviewed the proposed constitutional amendments referred to us by the 189th
General Assembly, slightly adjusted the wording of the proposed amendment to 3.07 to clarify the statusof Advisory Members and approved these proposed amendments as ready to be placed before the 190th
General Assembly.
RECOMMENDATION 1: That Constitution 3.071 be amended to read:“The following persons shall be seated by a judicatory as advisory members with full privilegeof 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.”
RECOMMENDATION 2: 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 inpartnership.
e. Any other person whose presence would, in the judgment of the judicatory, serve themission and ministry 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.
Respectfully submitted,
The Joint Committee on Amendments

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THE REPORT OF THE
PERMANENT JUDICIARY COMMITTEEThe Judiciary Committee met February 20, 2020, in Huntsville, Alabama.   Present were Pam
Brown, Annetta Camp, Harry Chapman, Geoff Knight, Rachel Moses, Jan Overton, Jim Ratliff, Roger
Reid, and Bill Tally.   Also present were Mike Sharpe, stated clerk, and Jaime Jordan, legal counsel.

I. PROPOSED REVISION TO CONSTITUTION
The committee received the proposed constitutional amendments to us by the 189th General Assemblyand slightly adjusted the wording of the proposed amendment to Section 3.07 Advisory Members to readas follows:
3.071 The following persons shall be seated by a judicatory as advisory members with fullprivilege 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.
3.072   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 inpartnership.
e.  Any other person whose presence would, in the judgment of the judicatory, serve themission and ministry 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 seated as advisory members and granted permission to speak to the judicatory by a majority voteor common consent.

II. REVIEW OF SYNOD MINUTES
The following synodic minutes from 2019 were reviewed.  The committee appreciates the workand ministries of our synods, and notes the following mistakes in the minutes:
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 as MMT Functions as a presbytery in certain circumstances (GA Bylaw 11.05.06).  Thecommittee reviewed the 2019 minutes and found the following concerns:•   For the second year, the minutes state that a candidate was received but will be asked theconstitutional questions for candidacy at a later time.  This violates Constitution 6.15 in that thereceiving body must hear the person’s affirmative answers to the constitutional questions forcandidacy before formal reception.
•  The minutes record that a candidate was received into candidacy and immediately licensed at thesame meeting.  It was felt that the licensing should have been deferred until a later meeting.

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Synod of the Southeast•  The Committee commends the Synod of the Southeast for the establishment of a new presbytery,
The Korean Cumberland Presbytery of the Southeast.
•  There was a mis-spelling of the name of The Reverend Yoong Kim.  The first name was shownas Young.
•  The minutes included no statement of presbyteries following guidelines for ordination.
Synod of the Midwest•  The Committee commends the Synod of the Midwest for their thorough recordkeeping in theexamination of the minutes of the presbyteries.
•  The minutes did reflect that due to the failed attempt of Synod of the Midwest to review missing
records of ordination from North Central Presbytery, the Committee considers the adoption of
the Synod’s policy to revoke ordinations if presbyterial records are not received by the Synod anillegal action and would recommend that a proper response would be to contact the Presbyterial
Committee on Ministry (or equivalent committee) and request a joint meeting with the Synod in an
attempt to rectify the situation.
•   The minutes record that an appeal was received on a decision made by a Commission from
North Central Presbytery and was forwarded to the proper committees on judiciary.  However, nojustification for the denial of the appeal was included in the report.

III. GENERAL ASSEMBLY REPRESENTATIVES
Geoff Knight was elected to serve as this committee’s representative to the 190th General Assembly.
Harry Chapman was elected as the alternate.

IV. JOINT COMMITTEE ON AMENDMENTS
Harry Chapman, Pam Brown, and Geoff Knight were elected as representatives to serve on the
Joint Committee on Amendments.

V. ORGANIZATION OF THE COMMITTEE
Annetta Camp is elected chairperson, Geoff Knight is vice-chair, and Jan Overton is 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); Secretary – Mrs. Sondra Roddy(Cumberland Presbyterian elder, Lexington, Kentucky); Treasurer – Mrs. 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 2021 meetingof the General Assembly.  Reverend Gloria Villa Diaz, Trinity Presbytery, will serve as the alternate.
C. MEETINGSThe Board of Trustees has met five times since the last meeting of General Assembly: October 4,
2019, February 14, 2020, May 15, 2020, October 2, 2020, and February 12, 2021.  The Board is scheduled
to meet one more time before the meeting of General Assembly, on May 15, 2021.
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,) two new Board members are being recommended at thistime.  MTS is working 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 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 the Board ofTrustees for MTS from 2008 to 2014, and served two terms as Moderator of the Board.  In his prior position,Reverend  Hill was the Vice President for Community Relations at Blue Mountain College in Mississippi.
He has served full-time and bi-vocational pastorates in both the Cumberland Presbyterian Church and the
Presbyterian Church (USA).  He graduated with a Doctor of Ministry in Strategic Leadership from New
Orleans Baptist Theological Seminary in May 2020.
B. VICE PRESIDENT OF ACADEMIC AFFAIRS/DEAN
Doctor Peter Gathje became the Vice President of Academic Affairs/Dean in August 2017.  Doctor
Gathje served previously as Professor of Ethics at MTS and Associate Dean of Curriculum and Instruction.
He is a lay Roman Catholic and is deeply committed to the mission of Memphis Theological Seminary,having taught on our faculty for ten years prior to becoming VPAA/Dean.   He has led the faculty indeveloping and offering online-hybrid courses, creating and implementing assessment procedures for allacademic programs, along with developing the MACM degree program, and a new Land, Food, and Faith
Formation DMin track.

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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 20 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 almost
ten years.
D. ASSOCIATE DEAN OF INSTITUTIONAL EFFECTIVENESS, PLANNING AND
RESEARCH/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 the St. Paul Baptist
Church.

III. INSTRUCTION
A. DEGREE PROGRAMSMemphis Theological Seminary offers three degree programs (MDiv, MACM, and DMin) and  
three certificate programs, including the certificate offered through the Program of Alternate Studies.
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 withpastoral placements, culminating in an Integrative Seminar in which students are led to reflect upon theirstudies 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 and takes three yearsof 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.   With the recent ending of the seminary’s partnership with the Center for Youth Ministry
Training (CYMT), the Master of Arts in Youth Ministry (MAYM) degree has been folded into the MACM
with youth ministry as one of the specializations in the MACM, along with Christian Education, and Social
Justice Ministry (which can take either an urban or rural focus).  A revision of the MACM has added some
additional courses for internships and theological preparation.  Approximately 20% of our students are inthe    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 on the practice of ministry.  The DMin has recently changed to fiveone-week residences in January and July (previously they were two-week residencies; the reduction is due
to increased online instruction), and the implementation of a major project in ministry.  It usually takes 3-5
years to complete.  Approximately 30% of our students are in the DMin program.
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
C. FACULTY
For the academic year 2020-2021, Memphis Theological Seminary has eight full-time teachingfaculty, one of which is a two-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

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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 scheduling sub-committee of the Curriculum Committee is proposing that for the Fall 2021
semester we offer three approaches for delivering instruction:
1.  Asynchronous online (100% virtual instruction)
2.  Weekly hybrid (90 minutes once per week on campus, 50% of instruction online)
3.  Monthly hybrid (3 hours once per month on campus, 66% of instruction online)
D. ENROLLMENT
Total enrollment for degree programs at Memphis Theological Seminary for the fall term of 2019was 217, and the spring 2020 term enrollment was 211.  These totals do not include the PAS enroll ment
(which is recorded below).  We continued to see a drop in enrollment in our largest degree program, theMaster of Divinity.   On February 6, 2020, Reverend Fekecia Gunn, our Director of Financial Aid, waspromoted to the Director of Enrollment Services.  As the new Director, she is responsible for Admis sions
and Financial Aid.  We are following the trend, seen in many higher education institutions, of com bining
the two departments.  We have seen increase in potential students since the beginning of her tenure as
the Director.  Reverend Gunn brings a sense of urgency, energy, and creativity needed to be successful inincreasing enrollment.

•
•
•
•

As a result of COVID-19, we moved all of our classes online on March 16, 2020, and will con tinue
distance learning throughout the Spring 2021 semester.
In spite of the pandemic, 133 master’s students enrolled this past fall for 1,004.5 credit hours.  We
also had an excellent retention rate with 97% of our students returning from the Spring 2020  semester(Thanks be to God!)
We had 63 DMin (doctoral) students for a total degree-seeking student population of 196 students for
Fall 2020.
For Spring 2021, we have 111 returning master’s students (91% retention rate), and 16 new students fora total of 127 students registered for 955 credit hours.
►  Total Spring 2021 enrollment: degree-seeking student population of 195 students(127 Master, 68 Doctoral): 37 (19%) are UMC; 37 (19%) are Baptist; 25 (13%) are CPC;
10 (5%) are AME; 8 (4%) are CME.
►  51% of our students are Male; 49% are Female;►  56% African American; 34% Caucasian; 6% Asian; 4% Hispanic and others

We continue to work to recruit Cumberland Presbyterian students, and to lift up the call of God  toordained 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 reten tion efforts.
They contact new students monthly within their first semester to address any questions or concerns.
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 STUDIESMemphis Theological Seminary administers the Program of Alternate Studies (PAS) as analternative route of educational preparation for ordained ministry in the Cumberland Presbyterian Church.  
This program fills a critical need, preparing ministers of word and sacrament in a myriad of circumstancesthat hinder them from the traditional route of a seminary degree.   PAS has become the source for  theCumberland Presbyterian studies required for non-Cumberland Presbyterians to meet the constitutional
requirements for recognition of their ordination.

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PAS HISTORY & STRUCTURE: The Program of Alternate Studies has a unique history of
being accountable to the institution and to the church.  It was designed to work in collaboration with thepresbyteries of the Cumberland Presbyterian Church and placed under the administrative oversight of MTS(1984).  Within the institution, the Academic Dean is the direct supervisor of the PAS Director.  A further
accountability structure in place is a PAS Advisory Council which serves the role of advice and consent.
There are 9 members to reflect the broad diversity of both the Cumberland Presbyterian Church  and (inrecent years) the Cumberland Presbyterian Church in America.  They serve three-year rotating terms.  Theyadministrate, review the work of the Director, filter ideas, and generate innovations.   Major changes incurriculum would require approval of the General Assembly of the Cumberland Presbyterian Church.  TheProgram of Alternate Studies reports annually to the General Assembly as part of the report of Memphis
Theological Seminary.  The Director appears before the GA Committee on Higher Edu cation to report
directly and answer questions about PAS.
PAS ENROLLMENT:  66 Cumberland Presbyterian students are working on their certificate forordination through the Program of Alternate Studies.  55 of those students are Caucasian and 11 are either
Hispanic, Latino, African, or Asian.
PAS students are those deemed by a presbytery to have suitable gifts for ministry but who arepractically hindered from the traditional academic route.  In recent years, PAS has had an increased roleof providing the Cumberland Presbyterian specific courses required of those who have met academic
requirements in another denomination and now seek ordination in the Cumberland Presbyterian Church.
We have also seen an increase in PAS enrollment because of cross-cultural and global ministries of the
Cumberland Presbyterian Church.  PAS works closely with our denomination’s Missions Ministry Teamto train ministers who may be linguistically or culturally challenged in assimilating in the Cumberland
Presbyterian Church.   The recent number of traditional PAS graduates has remained consistent withhistorical trends.
i. SES 2020
The heart of the program is a fifteen-day period in the summer, when students come together forcommunity, fellowship, worship, and intensive classroom experience.  Students may take up to 9 courses ofthe 27 that are taught during three five-day blocks.  We made contingency plans for the 2020 summer block
as a result of the ongoing Coronavirus pandemic and provided all the course instruction online.
ii. JOINT COURSE
We offer at least one course each summer that is a typical seminary class attended by MDiv students
from Memphis Theological Seminary along with our PAS students.   The annual joint MTS/PAS class,
History of Christianity in America, was taught by Doctor Michael Turner on July 11-15, 2020.
iii. SUMMER SEMINAR 2020
We were extremely excited to offer a special weekend on Friday evening through Saturday evening, July 17 and 18, 2020 taught by Reverend Doctor Michael Beck.  The class was be titled “Deep Roots,
Wild Branches” after the title of our instructor’s new book.   Reverend Beck is Director of Re-Missioning
for Fresh Expressions US, an innovative approach to renewal within the “inherited” church by bridging
to new ex pressions of faith communities.  (For more on this go to their website freshexpressionsus.org.)
There is promise in what the Holy Spirit is doing in this movement.  We prayerfully encourage pastors andlay leaders to use this engagement to prepare to lead Cumberland Presbyterian congregations in missional
outreach.
iv. ONGOING COURSES
In the “off season” we have offered eight courses either online or on-site.   Two were Spanishlanguage classes in conjunction with the Missions Ministry Team (MMT) at a Latino Conference at El
Camino Church in the Miami area.   This enables students nearing graduation to complete requirements  andothers to move more quickly along than their limited availability during summer school would allow.
As we offer more and more courses online, we encourage congregational leaders and pastors to takeadvantage of this high-quality educational experience.   Any person (clergy or laity) can audit one ormoreof our courses for $200 plus a technology fee.

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v. CONGRATULATIONS PAS-COLOMBIA
We celebrate the first graduating class from PAS-Colombia.   The first graduation was held inconjunction with Cauca Valley Presbytery in March with eleven graduates.  We express appreciation to the
Dean of PAS-Colombia, Reverend Michele Gentry, and to their own Advisory Council for providing thiscritical educational tool for the three presbyteries of Colombia.
vi. RECOGNITION FOR MDIV CREDIT
We have now opened a pathway for PAS courses to be considered, on a case-by-case basis, forpartial transfer credit (up to 17 hours possible) for anyone who wishes to pursue the MDiv Degree at MTS.
Our first such transfer was recently processed.   Interested students or PAS graduates are encour aged tocontact the MTS Registrar for evaluation.  The PAS office can assist with this process.
vii. PARTNERS IN MISSION
We continue to work with the MMT and Cross-Cultural Ministry Program Director to assist withassimilation of immigrant pastors/churches and to assist the global outreach of the Cumberland Presbyterianchurch.  These non-typical circumstances often call for additional flexibility and often are not in a position
to financially sustain the costs of the resources.  We are grateful for the support of OUO and missionminded partners to enable this important ministry.
viii. RECOGNITION
The strength of the Program of Alternate Studies has succeeded in its mission, in part, due to its
capable and committed directors.   We acknowledged the first of those at 2019 MTS/PAS Luncheon.  This
year we will celebrate the contribution of the second, Reverend Norlan Scrudder, who served as PAS
Director from 1990 to 1994.  Under his leadership, the program did away with the undergraduate equivalent,
deferring to the multiplying number of colleges and universities that made college education acces sible
for most students.  He then fully focused the program’s efforts on the masters-level curriculum.  Scrudder
developed a manual of operation that further clarified the role of presbyteries and served as a   blueprint for
uniformity in the program.  He left PAS in 1994 and returned to continue fruitful pastoral   ministry.  We
enjoin the General Assembly and a grateful Cumberland Presbyterian Church to express,with us, gratitude
for the faithful contribution of Reverend Norlan Scrudder.  Let us include his sacrificial service in the wordsof praise he once gave others:
The greatest blessing of the Program of Alternate Studies, at least for me, is the dedicationand deep spiritual conviction of the students and professors. The professors teach because of
their deep love and commitment to the church and to the program. Not manyin the church atlarge realized the sacrifices made by professors and students alike.
F. CUMBERLAND PRESBYTERIAN HOUSE OF STUDIESThe Cumberland Presbyterian House of Studies at MTS (CPHS) was founded in 2019 as anintermediate step toward securing a permanent funded academic chair of Cumberland Presbyterian studies.
Doctor Michael Qualls was named to direct it.  CPHS attempts to ensure ongoing practical connection of
the CP students with their Cumberland Presbyterian heritage and help form them for ministry within that
identity.
CPHS is intended to help the seminary respond to the needs of the CP church and to more effectively
resource the church’s ongoing ministry.  We are connecting with the 25 current Cumberland Pres byterian
students to ensure their academic and ministry needs intersect and that the denomination-specific courses
they need for ordination are offered on a regular basis.
An Advisory Council was formed to give guidance.  This council includes key people from several
presbyteries concerned with probationer care.  In its organizational year, CPHS has sponsored 14 lectures,
forums, and events that highlight the heritage or some aspect of ministry of specific interest to  Cumberland
Presbyterians.  Please encourage the ministers and congregations to pray for our work andjoin in the eventsof CPHS whenever possible. Call on us. We are here to serve.
G. NEW ACADEMIC INITIATIVESPerhaps the biggest academic initiative of this past academic year was moving all of our courses  toan online format in response to the COVID-19 crisis.  Thankfully our faculty was well-prepared to do  thison very short notice due to their experience with teaching in our online-hybrid program.

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A second “reactive” initiative was the integration of the Master of Arts in Youth Ministry (MAYM)
into the MACM due to the severing of our relationship with the Center for Youth Ministry Training(CYMT).  We were informed by CYMT in January that they no longer wished to partner with us to offer
the internships and coaching of students in youth ministry in various churches (mostly around   the Nashvillesuburbs).  This offered MTS the opportunity to remake this degree and expand the potential  student pool
beyond the Nashville suburbs.  After extensive discussion, it was decided to incorporate a track in Youthand Young Adult Ministry into the MACM degree.  This track began in the fall of 2020.
There are four proactive academic initiatives to report.  First, in light of faculty experience withlearning outcomes for the degree programs, a revision was made of those outcomes.  The revision sought
to simplify the outcomes, make them easier to assess, and continue to tie the outcomes to the mission
statement which emphasizes student formation in scholarship, piety, and justice. These new learning
outcomes became part of the assessment process of courses and degree programs in the fall of 2020:

1. Heritage:  Critically engage religious heritage through the study and interpretation of scripture,history,
and Christian theology.

2. Cultural Context:  Develop intercultural competence through openness to culturally non-domi nantperspectives, respectful engagement with diversity, and critical analysis of local and global  culturalcontexts through the lens of Christian faith.
3. Formation:   Demonstrate self-awareness, accountability, and Christian maturity through spiritualdisciplines and transformative encounters.
4. Leadership: Employ theological reflection and exercise skills for ministerial leadership that integrates
theory and practice in light of God’s work of restoration and justice in the world.
The second proactive academic initiative was the creation of a new course, “Introduction to
Theological Study for Ministry” which will be required of all students in all of the degree programs.  This
course is part of the Quality Enhancement Plan (QEP) for Southern Association of Colleges and Schools
Commission on Colleges (SACSCOC) accreditation.  The QEP for MTS is focused on helping students
be more aware of and intentional in the integration of their coursework with the mission-based qualities
of scholarship, piety, and justice.  The new course will introduce students to the heritage of the seminary(including the important connection between scholarship, piety, and justice with Cumberland Presbyterian
theology and history).  The course will also help students see how their studies are part of a formative
whole, rather than a smorgasbord of optional classes.  Finally, with more students coming into seminary for
Master’s degrees without any formal theological training, this course will help students develop a methodfor doing theology in pastoral contexts that draws upon scholarship, piety, and justice.
The third proactive academic initiative was changing the DMin residencies from two weeks to one
week with additional online instruction.  This change is part of making the DMin degree more accessible,
as students will have a one-week residency in June and in January, instead of having to find time in theirschedules for two-week residencies twice a year.
The fourth and final proactive academic initiative was the creation of a chaplaincy track within the
MDiv degree.  As more and more students have expressed interest in the work of chaplaincy (at hospitals,
in the military, in businesses, or other settings), the seminary has responded to that interest by creating thistrack.  Courses include an introduction to chaplaincy, pastoral care courses, and internships in chaplaincy
settings.
H. 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 opportunities of learning, Memphis Theological Seminary, in an effort
to share its gifts with the local congregation, is offering courses on a variety of topics in a program called
Sunday Morning Seminary.  Drawing from their expertise in areas such as biblical studies, church   history,
Christian ethics, and church ministry, our professors or guest instructors educate, engage, and enlighten
participants through lecture and discussion.
All courses are held online on the Zoom webinar platform on Sundays from 9:00 am-10:00 am
central time and utilize Zoom’s Q&A and Chat features for discussion.
Sunday Morning Seminary offers the flexibility to be viewed online at home or at church, alone   oras a class.  Or, if your church’s ministry takes place at 9:00 am on Sunday, all courses are recorded and madeavailable by the following Tuesday at the Sunday Morning Seminary web page.
Remember, it is all offered at no cost to you!  Join us!

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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 for ten years 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.
RECOMMENDATION 2: We call on Cumberland Presbyterians to offer a prayer of
thanksgiving that MTS’s accreditation has been reaffirmed by both of its accrediting bodies with nostipulations.

IV. MTS STRATEGIC PLANNING PROCESSThe General Assembly Evaluation Committee requested a strategic plan for how the seminary
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 shortterm strategic planning process known as the 2021 Strategic Planning Process of the P & E (Planning &Evaluation Committee).
On June 4, 2018, the Association of Theological Schools (ATS) asked Memphis TheologicalSeminary (MTS) for a report by November 1, 2019, regarding the development of a coherent andcomprehensive institutional strategic plan that focused on key priorities linked to specific strategies forhowthe school’s major challenges would be addressed.  MTS’ strategic planning process began in the Fallof  2018 with a reconsideration of our mission statement concerning the work and purpose of the entire
seminary.  The Memphis Theological Seminary 2019-2023 Institutional Strategic Plan was submitted to
ATS on October 28, 2019.
When Jody Hill assumed the office of president in January 2020, the Trustees emphasized thatstrategic planning needed to be an ongoing process of the institution.   To expand upon the 2019-2023
Institutional Strategic Plan,  President Hill asked the Leadership Team, Faculty, and other members of theseminary community to perform a SWOT Analysis of the institution shortly into his tenure.  SWOT is anacronym for evaluating what internal strengths and weakness, as well as external opportunities and threats
impact MTS’ mission.
In March 2020, the administration’s attention was diverted from long-term strategic planning toaddress the immediate challenges created by COVID-19.  Ultimately, the seminary finished FY2020 (Fiscal
Year 2020 ending July 31, 2020) in the black, and the administration is confident that operational     revenue
will exceed expenses for FY2021.  This will make three years in a row of operational solvency.  Thanks be
to God!
However, the COVID-19 CARES Act Funding that had a very positive impact upon FY2020 and
FY2021 will not be available in years to come.  In addition, it is still too early to determine what long-term
impact the pandemic will have upon enrollment.  Therefore, in the fall of 2020, the administration once
again directed their attention to strategic planning for FY2022 and beyond.
On September 4, 2020, the president established the Planning and Evaluation Committee (P & E)of the Board of Trustees in order to resume the strategic planning process.  The P & E began their work byreviewing the 2019-2023 Institutional Strategic Plan.  The president explained that their goal was to expand
upon the 2019-2023 Institutional Strategic Plan and not to replace it.
RECOMMENDATION 3: That the General Assembly approve the MTS Trustees’ desire to
explore thepossibility of selling some or all of the MTS campus property. This recommendation is partof the seminary’s strategic planning process led by the MTS Planning and Evaluation Committee.
Selling some or all of the campus property has the potential for significantly reducing or eliminating
MTS’s $2.3 million property debt, and the seminary’s dependence upon their $1 million line of credit
loan for operational purposes.

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V. FACILITIES
A. LEADERSHIP
Since the fall of 2015, our facilities and safety department had been ably led by Mr. Greg Spencer
and a dedicated staff of facilities technicians.  Mr. Spencer resigned in March 2020 to pursue a busi ness
opportunity. We are currently accepting applications for a new facilities manager.
B. COMMUTER HOUSING
Several years ago, MTS converted its student housing from individual rentals to commuter housing.
Currently, MTS provides commuter housing, with very reasonable nightly rates.   The need for such
commuter housing has continued as we are now offering a hybrid model of classes, where students meet  on
campus four times a semester, with classes scheduled into the evening on Thursday and Fridays.
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.
D. SAFETY
The facilities and safety department continues 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 visi tors to our
campus.
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 GIFTSOur Board of Trustees will approve a budget for the 2021-2022 academic year at its May meet ing.
Copies of that budget will be provided at the meeting of General Assembly.
• Like seminaries across the country, we continue to face budget challenges from declining enrollments.
We have renewed efforts to increase transparency as well as the involvement of the Board.
• For our 2020 year-end annual fund drive, we received a matching pledge up to $65,000 for all funds
recorded before December 31st.   We received donor gifts in excess of $65,000 for the month ofDecember, making us able to fully capitalize on our year-end matching pledge!  In fact, our gifts for
December 2020 totaled $230,290, compared to $33,763 in December 2019.  Thanks  be to God for thesegracious resources and the donors who gave!
• In 2020, MTS received a Payroll Protection Plan loan from the Small Business Administration (SBA) inthe amount of $425,300.  On January 22, 2021 the loan was forgiven by the SBA.  When  the funds werereceived in 2020, they were listed as a liability on our financials because it was a loan.  Those funds will
now be listed as revenue in our Fiscal Year 2021 financials because theloan has been forgiven.
• Our United Outreach distributions for 2020 totaled $127,829.65 for seminary operations and $28,060.14
for PAS operations.
• The seminary finished FY2020 (Fiscal Year 2020 ending July 31, 2020) in the black, and theadministration is confident that operational revenue will exceed expenses for FY2021.  This will makethree years in a row of operational solvency.
• The balance on our property debt was $2,313,215 after the January 2021 payment.  For Fiscal Year 2020
we paid $92,830 in principal and $118,992 in interest.  Under the current payment   structure, it will take16 years and 8 months to fully retire the debt.
• We currently have a $0 balance on our $1 million line of credit loan.

•

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B. SCHOLARSHIPS AND GRANTS
We continue to cultivate relationships with foundations whose mission closely aligns with ours.  
The following grants for scholarships and other projects have been received in recent years:
1. 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 from the Lilly
Endowment, Inc., for use over five years to fund the Center for Faith and Imagination at Memphis TheologicalSeminary.  Working with partners including the Methodist Healthcare Clergy Coaching Network, the Center
for Transforming Communities, the Cumberland Presbyterian Pastoral Ministry Development Team, andthe Memphis Annual Conference of the United Methodist Church (UMC), the work of the Center focuseson supporting and sustaining clergy in their first five years of ministry post-seminary.  CFI provides services
to our graduates to help them develop networks of support, encouragement, and spiritual depth to help them
thrive in the midst of the challenges of pastoral ministry.
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
In 2019, the Memphis-based H.W. Durham Foundation renewed its gift of $5,000 to provide five $1,000
scholarships for students who are 55+ years of age.  These Durham Scholars will represent much of ourstudent body who are second-career students.
C. ENDOWMENTS
In November of 2019, we celebrated the establishment of the Hamilton and Varnell Wesleyan Chair
and House of Studies Endowment.  This endowment will insure that for all the years to come, MTS will
always have a Methodist House of Studies Program.   The endowment also funds the Hamilton and Varnell
Wesleyan Chair faculty position.
Currently we have 290 endowments.  These endowments are varied both in amount and purpose.
Scholarships, of course, make up the largest group.   But other endowments are also set aside for the generalfund, lectures, the library, music and other purposes.
We continue to grow the Baird-Buck Endowment for the purposes of fully funding the Cumber
land Presbyterian House of Studies.  As of December 31, 2020, the endowment had a balance of $673,324
toward the goal of $1.5 million.
D. ESTATE GIFTS
We continue to have conversations with friends and donors about the importance of remembering
MTS in their estate plans.  In 2019, we were blessed to receive a gift of $25,000 from the Estate of Maury
A. Norman.  In 2020, we received a $144,000 gift from the estate of Jack Hood.
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,or presbyteries 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 oppor tunity 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 4: That the third Sunday in August, (August 15, 2021 and August21, 2022) be included in the General Assembly Calendar as Seminary/PAS Sunday, and that theGeneral 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.

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F. ANNUAL FUND
We are grateful for the commitment of Cumberland Presbyterians to the ministry of MTS, and all
our common ministries, expressed so tangibly through giving to Our United Outreach (OUO).  In addition
to OUO, Memphis Theological Seminary could not operate without the faithful contribution of its alumni
and friends.  Annual Fund contributions help us keep the cost of tuition down, so that students do not leaveseminary with a large burden of debt.
MTS 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 Soci ety 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 2018-2019 and 2019-2020 fiscal years.  The audit was unqualified.  Copies of  that report
have been filed with the office of the Stated Clerk.
Respectfully submitted
Kip Rush, Moderator of the Board of Trustees
Jody Hill, President
Memphis Theological Seminary Board of Trustees

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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.
The Committee submits the following list of nominees:

I. GENERAL ASSEMBLY CORPORATION(Members whose terms expire in 2024)(3)MS. CALOTTA EDSELL, PO Box 172103, Memphis, TN 38187, Olive Branch Congregation,
West Tennessee Presbytery, Synod of Great Rivers(3)REV. NORLAN SCRUDDER, 1514 Irene Lane, Fort Gibson, OK 74434, Red River Presbytery,
Mission Synod

II. MINISTRY COUNCIL(Members whose terms expire in 2024)(3)REV. KENNY BUTCHER, 403 Kalye Court, Mt Juliet, TN 37122, Nashville Presbytery, Tennessee
Synod, to succeed himself for a three-year term(2)MS. AMY CRESWELL, 1822 Glen Oaks Lane, Dyersburg, TN 38024, Dyersburg Congregation, West
Tennessee Presbytery, Synod of Great Rivers, to succeed herself for a three-year term(3)REV. PHILLIP LAYNE, 10699 Griffith Highway, Whitwell, TN 37397, Tennessee-Georgia Presbytery,
Synod of the Southeast, to succeed himself for a three-year term(3)MS. VICTORY MOORE, 17388 Chandlerville Road, Virginia, IL 62691, Shiloh Congregation,
North Central Presbytery, Synod of the Midwest, to succeed herself for a three-year term(2)MS. MELINDA REAMS, 10 W Azalea Lane, Russellville, AR 72802, Russellville Congregation,
Arkansas Presbytery, Synod of Great Rivers, for a three-year term
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)CHASE LAXSON, 805 S Mar Drive, Marshall, MO 65340, Marshall Congregation,
Missouri Presbytery, Synod of Great Rivers, for a one-year term(2)LAKE PORTER, 17 Lovers Lane, Fayetteville, TN 37334, Fayetteville Congregation,
Columbia Presbytery, Tennessee Synod, for a one-year term.
(2)RYLEE ROGERS, 314 Hampshire Drive, Clarksville, TN 37043, Clarksville Congregation,
Nashville Presbytery, Tennessee Synod, for a one-year term

III. TRUSTEES OF HISTORICAL FOUNDATION(Members whose terms expire in 2024)(3)REV. LISA OLIVER, 110 Allen Drive, Hendersonville, TN 37075, Nashville Presbytetry,
Tennessee Synod, to succeed herself for a three-year term(2)MS. KELLY SHANTON, 3932 W Beaver Creek Drive, Powell, TN 37849, Beaver Creek Congregation,
Presbytery of East Tennessee, Synod of the Southeast, succeed herself for a three-year term

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IV. TRUSTEES OF MEMPHIS THEOLOGICAL SEMINARY
OF THE CUMBERLAND PRESBYTERIAN CHURCH(Members whose terms expire in 2024)(2)REV. DANIEL BARKLEY, 2732 Rexford Street, Hokes Bluff, AL 35903, Grace Presbytery, Synod of
the Southeast, to succeed himself for a three-year term
(1)*MR. TYRONE BURROUGHS, 3380 Pearson, Road, Memphis, TN 38118, for a three-year term(2)REV. GLORIA VILLA DIAZ, 2425 Holly Hall Street B42, Houston, TX 77054, Trinity Presbytery,
Mission Synod, to succeed herself for a three-year term(1)MS. DIANE DICKSON, 24 W Rivercrest Drive, Houston, TX 77042, Houston Congregation,
Trinity Presbyteery, Mission Synod, for a three-year term(2)REV. YOONG KIM, 225 Bayswater Drive, Suwanee, GA 30024, Tennessee-Georgia Presbytery,
Synod of the Southeast, to succeed himself for a three-year term(2)REV. RIAN PUCKETT, 55 Ham Street, Batesville, AR 72501, Arkansas Presbytery, Synod of GreatRivers, to succeed himself, for a three-year term

V. STEWARDSHIP, FOUNDATION AND BENEFITS(Members whose terms expire in 2024)(1)MS. PHYLLIS JOHNSTON, 2708 Pinto Trail, Edmond, OK 73012, Stonegate Congregation,
Red River Presbytery, Mission Synod, for a three-year term(2)MS. DEBBIE SHANKS, 3997 N 100th Street, Casey, IL 62420, New Hope Congregation,
North Central Presbytery, Synod of the Midwest, to succeed herself for a three-year term(2)MR. JAMES SHANNON, 2307 Littlemore Drive, Cordova, TN 38016, Germantown Congregations,West Tennessee Presbytery, Synod of Great Rivers, to succeed himself for a three-year term

GENERAL ASSEMBLY COMMISSIONS:
VI. MILITARY CHAPLAINS AND PERSONNEL(Members whose terms expire in 2024)(1)REV. GARRETT BURNS, 387 Forrest Avenue, McKenzie, TN 35803, West Tennessee Presbytery,
Synod of Great Rivers, for a three-year term

GENERAL ASSEMBLY COMMITTEES
VII. JUDICIARY(Members whose terms expire in 2024)(2)REV. JIM RATLIFF, 13 Hernando Drive, Cherokee Village, AR 72529, West Tennessee Presbyterty
Synod of Great Rivers, to succeed himself for a three-year term(1)MS. KIMBERLY SILVUS, 169 Deercrest Circle, Franklin, TN, Nashville Presbytery,
Tennessee Synod, for a three-year term.
(3)MR. BILL TALLY, 907 Tipperary Drive, Scottsboro, AL 35768, Scottsboro Congregation, RobertDonnell Presbytery, Synod of the Southeast, to succeed himself for a three-year term

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VIII. NOMINATING(Members whose terms expire in 2024)(1)MS. CINDY ARNOLD 1175 Watertank Road, Winchester, TN 37398, Goshen Congregation,
Murfreesboro Presbytery, Tennessee Synod(1)REV. NEAL WILKINSON, 296 Sunset Drive, Lebanan, MO 65536, Missouri Presbytery, Synod ofGreat Rivers, for a three-year term
(Members whose terms expire in 2023)(1)MR. BEN INGRAM, 15 Quincy Lane, Montevallo, AL 35115, Spring Creek Congregation, Grace
Presbytery, Synod of the Southeast, to fill a two-year unexpired term

IX. OUR UNITED OUTREACH COMMITTEE(Members whose terms expire in 2024)(1)REV. STEVE LOUDER, 98 Gallant Court, Clarksville, TN 37043, Nashville Presbytery, Tennessee
Synod, for a three-year term(2)MS. GWEN RODDYE, 3728 Wittenham Drive, Knoxville, TN 37921, Beaver Creek Congregation,
Presbytery of East Tennessee, Synod of the Southeast, to succeed herself for a three-year term
(Members whose terms expire in 2022)(1)MR. JON PARSONS, 607 N. Franklin, Marshall, MO 65340, Marshall Congregation, Missouri
Presbtery, Synod of Great Rivers, to fill a one-year unexpired term
(Members whose terms expire in 2022)
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) MS. SIERRA ALEXANDER, 1014 Wren Street, Dyersburg, TN 38024, Dyersburg Congregation,
West Tennessee Presbytery, Synod of Great Rivers, to succeed herself for a one-year term(2) MS. KAILEY SUNDSTROM, 309 Bryson Lane, Clarksville, TN 37043, Clarksville Congregation,
Nashville Presbytery, Tennessee Synod, to succeed herself for a one-year term(2) MR. NATE WOOD, 17246 Highway K, Aurora, MO 65605, Orange Congregation, Missouri Presbytery,
Synod of Great Rivers, to succeed himself for a one-year term

X. UNIFIED COMMITTEE ON THEOLOGY AND SOCIALCONCERNS(Members whose terms expire in 2024)(2)REV. MITCH BOULTON, 80 Topsy Lane, Savannah, TN 38372, West Tennessee Presbytery, Synodof Great Rivers, to succeed himself for a three-year term.
(2)REV. MICHAEL QUALLS, 5355 June Cove, Horn Lake, MS 38637, West Tennessee Presbytery,
Synod of Great Rivers, to succeed himself for a three-year term.
(1)MR. JOHN TALBOT. 3370  23rd Street, San Francisco, CA 94110, Grace Fellowship Congregation,
del Cristo Presbytery, Mission Synod, for a three year term

*Ecumenical Representative+Cumberland Presbyterian Church in America

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THE REPORT OF THE
OUR UNITED OUTREACH COMMITTEE
The 2009 General Assembly established a denominational Our United Outreach Committee to bemade up of 12 voting representatives, one from each Synod and the rest from the church programs andinstitutions. Executives from the church programs and institutions participate on the Committee as advisory
members. This Committee meets annually unless there is a needed called meeting.
A goal of the Our United Outreach Committee is to encourage ALL churches to contribute to Our
United Outreach. Approximately 30 percent of the churches do not give anything with a high percentage
of other churches not giving at the 10 percent level. This past year, 2019, the budgeted goal for Our United
Outreach was $2,600,000 – 97.53% giving was achieved. The Committee seeks to involve ALL churcheswith Our United Outreach giving and at a greater level of giving.

I. OUR UNITED OUTREACH FUNDS ALLOCATIONThe Our United Outreach Committee met March 6, 2021, to allocate the Our United Outreachfunds for the 2022 year. The Our United Outreach allocation basis for 2022 is $2,500,000.
A line item of $35,000 for Unification Task Force and $92,044 for the OUO Development Coordinators,
have been approved as guaranteed amounts and are deducted from the goal amount prior to allocation
purposes.
RECOMMENDATION 1: That General Assembly adopt the following Our United Outreach
allocations for 2022:
The allocation is to be as follows:		

$2,500,000.00

Development Coordinator Office				and OUO Committee
Unification Task Force									
Sub-total

92,044.00

			(Amount to be allocated)

35,000.00
127,044.00
2,372,956.00

Ministry Council				$ 1,186,478.00			50%Bethel University				118,648.00			
5%Children’s Home				71,189.00			
3%
Stewardship					142,377.00			
6%
General Assembly Office			
189,836.00			
8%
Memphis Theological Seminary/		
166,107.00		
7%
		
Program of Alternate Studies
Historical Foundation				
71,189.00			
3%
Shared Services				379,672.00			
15.9%
Contingency					11,865.00			
.5%(Next four items total 1.5%)
Comm. on Chaplains				
13,787.00			
.581%
Judiciary Committee				13,004.00			
.548%
Theology/Social Concerns			
4,841.00			
.204%
Nominating Committee			
3,987.00			.168%							 2,372,956.00
			

Our United Outreach Goal

$2,500,000.00

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 for entities sharing the Cumberland Presbyterian Center.

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II. OUR UNITED OUTREACH COMMITTEE REQUESTS
Our committee believes that many across our denomination may not fully understand the ministryof OUO in supporting, and making possible the entire ministry of the Cumberland Presbyterian Church.  
We feel there is much work to do in educating individuals, congregations, and churches how their supportof OUO makes a difference in the life of our church.  We are searching for new ways to share the message,and promote the ministries that OUO makes possible in our denomination.
Respectfully submitted,
Mikel Davis, Chairperson
Gwen Roddye, Vice-Chairperson
Robin Wills, Secretary
and the Our United Outreach Committee

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THE REPORT OF THE
PLACE OF MEETING COMMITTEE
The Place of Meeting Committee consists of the Moderator, a representative of the Cumberland
Presbyterian Women’s Ministry, and the Stated Clerk who serves as the chairperson.  The representative of
the Cumberland Presbyterian Women’s Ministry is the Convention Coordinator.
The 165th General Assembly, “authorized the committee to select meeting places up to five 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.  If
adequate 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 agencies/boards 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 2023 and 2024 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.
The Office of the General Assembly has received invitations to host future meetings of the General
Assembly from the following presbyteries: Del Cristo, West Tennessee, and Red River.  Plans are underway
for the 2022 meeting of General Assembly to be held in Albuquerque, NM (dates and location to be announced.

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.
Cumberland
  2021
West Tennessee
2009
Choctaw & Red River
  2018Japan
2008
Grace				 2017		Arkansas		2007
Nashville
  2016
Columbia
2005
Cauca Valley & Andes
  2015
East Tennessee
2003
Tennessee-Georgia
  2014
Covenant
2002
Murfreesboro			 2013		del Cristo		2001
Hope & Robert Donnell
  2012
Cumberland
2000
Missouri			 2011		North Central		1980
Nashville
  2010Trinity1969
			Respectfully submitted,
Michael G. Sharpe
Cardelia Howell-Diamond
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THE REPORT OF THE UNIFIED COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS
I. MEETING AND OFFICERSThe Unified Committee on Theology and Social Concerns (UCTSC) met in Memphis, Tennessee
on October 25-26, 2019 and in Nashville, Tennessee February 27-28, 2020.  The following officers were
elected: Reverend Edmund Cox (CPCA) and Reverend Mitch Boulton (CPC) Co-Chairs; and Reverend
Nancy Fuqua (CPCA), Secretary.  The UCTSC also met on October 22, 2020 and on Feb. 27, 2021 via zoom,
due to COVID-19 safety protocols.

II. GENERAL ASSEMBLY REPRESENTATIVEThe Committee elected Reverend Lisa Scott (CPC) to serve as the representative to the meeting of
the CPC/CPCA General Assembles in Louisville, Kentucky.)III. GENERAL ASSEMBLY REFERRALS
The 188th CPC General Assembly requested that the UCTSC to work jointly with the Permanent
Judiciary Committee and Ministry Council to develop a position statement on the issues of human sexuality
and to present the statement to the 189th General Assembly. The UCTSC requested and was granted moretime to from the 189th General Assembly to complete the task of crafting a statement on human sexuality.

The UCTSC would like to thank both the CPCA and CPC denominations for theirprayers, concerns, and input on the task that was referred to the UCTSC (from 2019 G. A. RECOMMENDATION 13: That the Permanent Judiciary Committee and the Unified Committeeon Theology and Social Concerns work jointly to develop a position statement on issues of humansexuality to be presented to the 190th General Assembly for its consideration).

Thank you as well, to all the committee members that have served and put in much prayer, study,
and discussion.  The UCTSC has spent much effort to make sure we heard from both denominations.  
The UCTSC would like to thank every layperson, minister, church, session, and presbytery for theirsubmissions.
The committee invited and received input from across the church.  Many availed themselves ofthe opportunities to make their voices known.  We heard Cumberland Presbyterian voices through study
papers, resolutions, written communications, emails, in-person, and video conferencing-from individual
clergy and laity, congregations, and presbyteries.  These voices represent the sincere, committed
convictions of the members of the Cumberland Presbyterian Church.  We are grateful for each one.  Thebreakdown is as follows: four resolutions referred to the Committee from the 2019 GA (three presbyteries
and one commissioner).  The UCTSC also have received position papers, life experience correspondents,
and a understanding of scripture, from  8  presbyteries,  8  churches or sessions, 20 ministers and 22
layperson or elders submitted from both the CPCA and CPC.  In addition, we received 21additionalcorrespondents from individuals on the listening day.

Statement on Human Sexuality
In a time when views of human sexuality are rapidly changing, the 188th General Assembly foundit necessary and helpful to state clearly and compassionately to the Church about God’s design for humansexuality.  The Unified Committee on Theology and Social Concerns has undertaken to provide a statementon Human Sexuality, and we wish to do so with love toward all as we attempt to imitate God’s love for us.  
In keeping with the heart of the Confession of Faith our ultimate desire is that, through the gospel, all may
come to know Jesus Christ as Savior and Lord of their lives and receive His gift of eternal life (John 3:16
The Introduction to the 1984 Confession states:“The purpose of a confession of faith is two-fold: (1) to provide a means whereby those who have beensaved, redeemed, and reconciled by God through Jesus Christ in the power of the Holy Spirit understand and2021

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affirm their faith; and (2) to bear witness to God’s saving activity in such a way that those who have not beensaved, redeemed, and reconciled might believe in Jesus Christ as Lord and Savior and experience salvation.”  
As those that have experienced God’s grace through salvation, redemption, and reconciliation,
we affirm in faith that God’s words and actions are reflected in scripture and that our COF contains theessential doctrines taught in them.  We affirm in faith that God inspired persons of the covenant community
to write the scriptures.   “In and through the scriptures God speaks about creation, sin, judgment, salvation,
the church and the growth of believers. The scriptures are the infallible rule of faith and practice, theauthoritative guide for Christian living.” (COF 1.05)  We affirm in faith that the truths of scripture taught in
our COF hold the greatest prospects for human happiness and well-being.  We affirm in faith that the truthsof scripture taught in our COF guide us as we strive and long for a time when God will make all things new.
  The Divine Origin: Meaning and Purpose of Human Sexuality
The Cumberland Presbyterian Church/Cumberland Presbyterian Church in America affirms,
unequivocally, the Bible’s definition that every person is made in the very image of God the Creator andtherefore purposed for good and the glory of God (Genesis 1:26-28).  We also affirm that in the likeness ofGod, God created male and female (Gen. 1:26-27, 2:7, 5:1-2; Job 33:4; Ps 8:3-8, 100:3; and Gal 3:27-28).  
These truths are affirmed as essential doctrines within our Confession of Faith.  1.1l of the COF states:“Among all forms of life, only human beings are created in God’s own image. In the sight of God, maleand female are created equal and complementary. To reflect the divine image is to worship, love, and serveGod.” It is in the creation of male and female that God gives humanity the gift of human sexuality.
In the truth of scripture, we discover God’s good purposes for our human sexuality and God’s will
for how we are to express our human sexuality.   However, as a result of the fall we have failed to showthat reflection and purpose.  As did our first parents, we have become inclined toward sin in all aspects ofour being.  (COF 2.03, 2.04) We have distorted that design and gone our own way. The Church sorrowfully
confesses our manifold violations of God’s word and actions recorded in scripture.
Both before and after coming to faith in Christ we have been guilty of misusing our freedom andthe gift of human sexuality (i.e. through fornication, infidelity, adultery, sexual lusts, exploitation or otheregocentric behavior which fails to honor God or value the full humanity of others created in the image ofGod).  In all the brokenness of our human sexuality, the church has often failed to recognize, understand,or show compassion to those wrestling with these realities.  Specifically, the church has struggled to walkin a redemptive manner with those who experience same-sex attraction and/or question their created andgendered identity.  As believers, we sometimes have self-righteously condemned others for their sexual sins
while committing our own.  We stand in need of God’s forgiveness and of God’s power to live holy lives (1Corinthians 6:20)
We also believe that there is no place for any form of cruelty, hate or denigration of those who either
disagree with these positions or hold to other positions.  We unequivocally condemn all injustices, unkind
confrontation, and/or physical violence perpetrated against anyone.  The role of the Church is not to shameor shun anyone outside of the Rules of Discipline. (Matthew 7:4-5)
In conclusion, the UTSC believe Scriptures and the 1813, 1883, and 1984 Cumberland Presbyterian
Church Confession of Faith have been essentially consistent on human sexuality from the beginning until
now.
*“We acknowledge that within both Cumberland Presbyterian denominations there is a wide rangeof biblical understanding and interpretation. With that said, we should resolve – first and foremost – to love
one another, and as an expression of that love to listen to each other, affirming the even greater common
ground we enjoy and embrace as Cumberland Presbyterians. Our goal need not be one hundred percent
agreement on biblical interpretation, but rather a mature awareness and consideration of the diversity of
theological perspectives that a global and multi-ethnic denomination manifests.
It would be helpful to lay aside the labels intended to diminish the faithfulness andmotives of our brothers and sisters in Christ – conservative and liberal, evangelical andtraditional, right and left wing, along with the “isms” and “phobias” in currency today. If
we agree that our calling is to serve God’s mission in the world, then a healthy dialog about
strategies, ideologies, and emphases is more attainable, and genuine unity in Christ can grow.”*Unified Committee on Theology and Social Concerns Study Paper:  A Question of Hermeneutics
Adopted in 2017 by the 187th General Assembly (CPC) and the 145th General Assembly (CPCA).

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RECOMMENDATION 1: That the General Assembly adopt the statement of humansexuality.
REFFERAL ON BAPTISM
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 bring yet another position paper on Baptism, is working with the Discipleship
Ministry Team of the Ministry Council, to develop a blueprint (workshop design) on our theology of baptism
for use by congregations and presbyteries.   The design draws upon the Confession of Faith and other
Cumberland Presbyterian writings as foundational elements for as the content for the workshop design.

IV. STUDY PAPERS
The Committee is currently holding all study papers until the General Assembly acts on the issueof Human Sexuality.

V. WORKS IN PROGRESSThe UCTSC continues it 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.
Respectfully Submitted,
Unified Committee on Theology and Social Concerns

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THE REPORT OF THE UNIFICATION TASK FORCE
I. MEETING AND OFFICERSThe The Unification Task Force of the Cumberland Presbyterian Church in America (CPCA) andthe Cumberland Presbyterian Church (CPC) has met once since the last meeting of the General Assemblies,
on February 27 in Nashville, Tennessee.  Officers previously elected continued to serve: Elton Hall andSteve Mosley - co-chairs; and Craig White and Jay Earheart-Brown – co-secretaries.
Other members of the UTF from the CPCA are: Leon Cole, Lynne Herring, William Robinson,
and Mitchell Walker. Other members from the CPC are: Perryn Rice, Robert Rush, Gloria Villa-Diaz, Joy
Warren, and Mike Sharpe. Moderator Sheila Robertson of the CPC attended our February 2020 meeting as
an ex-officio member.
Steve Mosley and Elton Hall were elected to serve as representatives of the UTF to the meetings ofthe General Assemblies in Louisville, Kentucky, June 7-12, 2020.

II. WORK OF THE TASK FORCE
Members of the UTF have traveled widely in our two churches, and spoken to many different
gatherings of Cumberland Presbyterians, answering questions and providing educational sessions about
the Plan of Union.  We have also written articles for the church magazines and worked to advocate for
Unification at every opportunity.  Members of our Task Force have covenanted to pray for unity between
our churches at noon each day, and we continue to seek God’s will for our churches.
We have consulted with the attorneys for our two churches and continue to seek the best way tobring about the proposed unification - the way that will be least disruptive, most cost effective, and honoring
to the traditions of both denominations.
Since the Plan was approved for submission to the Presbyteries of the CPCA and CPC at the 2019
General Assemblies, the work of the UTF has focused on visiting as many presbyteries as possible to help
answer questions and advocate for adoption at the meetings of all our presbyteries.

III. PLAN OF UNION
The Plan of Union approved by both General Assemblies and voted on by each Presbytery of thetwo churches is here set forth:

Proposed Plan for Union of the Cumberland Presbyterian Church and the Cumberland
Presbyterian Church in America“There is one, holy, universal, apostolic church. She is the body of Christ, who is her Head and Lord”(Confession of Faith 5.01).  “The church is one because her head and Lord is one, Jesus Christ.  Her onenessunder her Lord is manifested in the one ministry of word and sacrament, not in any uniformity of covenantal
expression, organization, or system of doctrine” (5.02).  “The church, as the covenant community of believers
who are redeemed, includes all people in all ages, past, present, and future, who respond in faith to God’scovenant of grace, and all who are unable to respond, for reasons known to God, but who are saved by his
grace” (5.06).  It is on this belief that the Unification Task Force recommends the union of the Cumberland
Presbyterian Church in America (CPCA) and the Cumberland Presbyterian Church (CPC).  We are one inChrist by the grace of God and the power of the Holy Spirit!  We believe that becoming one will strengthen
our witness as Christian believers in the world, and that together we will be able to accomplish more for theglory of God.  United together in Christ by faith, we are united to one another in love.  In this communion
we share the grace of Christ with one another, bear one another’s burdens, and reach out to all other persons(Confession of Faith 5.10).
1.00 Mission Statement for the New Church
The Cumberland Presbyterian Church United affirms the great commission of Christ: “Go, therefore, andmake disciples of all nations, baptizing them in the name of the Father, and of the Son, and of the Holy
Spirit, and teaching them to obey everything that I have commanded you.  And remember I am with you
until the end of the age” (Matthew 28:19-20).  We celebrate our oneness in faith.  As disciples, we seek
through worship, global witness, and service to be the hands and feet of Christ and to live out the love ofJesus Christ to the glory of God.

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2.00 The Confession of Faith and Government
The Cumberland Presbyterian Church United will use the Confession of Faith and Government of the
Cumberland Presbyterian Church and the Cumberland Presbyterian Church in America, approved by both
General Assemblies of the former denominations in 1984 as its system of faith and government.
2.01  The Cumberland Presbyterian Church United will use the Catechism for Cumberland Presbyterians(2008) for instruction in the faith and will include it in an updated edition of the Confession of Faith andGovernment of the Cumberland Presbyterian Church United.
2.02  The CP Digest (CPC) and Summaries of Actions (for both denominations) will continue to serve as
resource tools.  A new Digest will begin with the formation of the Cumberland Presbyterian Church United.
3.00 The Presbyteries and Synods
3.01  In an effort to make union something more than just an idea on paper, and to engage the grassroots increating the new church, we recommend a restructure of the synod boundaries to create eight synods for the
new church, with the following presbyteries in each –Synod A*
Brazos River
Del Christo
Red RiverHong Kong
Japan
Choctaw

Synod B*
Angelina
Arkansas
East Texas
Trinity
Andes
Cauca Valley
Emaus

Synod C
Covenant
Missouri
New Hopewell
Purchase
West Tennessee

Synod D
Cleveland, Ohio
Cumberland
North Central
Ohio Valley

Synod E
Columbia
Elk RiverMurfreesboro
Nashville

Synod F
East Tennessee
Hiawassee
Tennessee-Georgia
East Coast Korean

Synod G
Florence
Hope
HuntsvilleRobert Donnell
Tennessee Valley

Synod H
Birmingham
Grace
South Alabama
Tuscaloosa

For relationship building during the first six years, all synods will be encouraged to hold an annual
general meeting (Constitution 8.2) as opposed to a delegated meeting.   Synods may petition General
Assembly at any point for a change in boundaries.
* NOTE: There are dreams for organizing a third presbytery in Asia. As soon as it is practical to do so,whether before or after union, two additional synods could be constituted. Synod I would include Andes,
Cauca Valley, Emaus and any other presbyteries organized in Latin America. Synod J would include Hong
Kong, Japan, and any other presbyteries organized in Asia.
3.02  Presbyteries will remain as they are constituted at the time of union.  During the first six years of the
new church’s life, synods will be encouraged to study the most beneficial presbyterial boundaries within
their jurisdiction to fulfill of the mission of the church.  Presbyteries may petition their synod at any time
for a change in boundaries.
4.00 Commissioners and Youth Advisory Delegates to the General Assembly
4.01  Commissioners to General Assembly - Each Presbytery will be entitled to send 2 minister commissioners
and 2 elder commissioners to the General Assembly.
NOTE: If presbytery boundaries remain as currently constituted at the time of unification, this willallow for a total possible membership in the General Assembly of 152 commissioners. Of these potentialcommissioners, 60 would come from former presbyteries of the CPCA, and 92 would come from the former
CPC.

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4.02   Youth Advisory Delegates - Each presbytery will be entitled to send up to two Youth Advisorydelegates to the General Assembly.
5.00 Moderator and Vice Moderator of General Assembly
5.01  The moderator/vice moderator will be elected each year during the first six years with the two offices
alternating between persons from the two former denominations.
5.02  The moderator and vice moderator of the Cumberland Presbyterian Church United will reflect its diverse
nature, to include international representatives.  The church expects the moderator and vice moderator totravel within the denomination, sharing and gathering information among its local churches.  Expenses andparticular duties will be detailed in the Bylaws of the Cumberland Presbyterian Church United.
6.00 Stated Clerk and Associate Stated Clerk of the General Assembly
6.01  The new church shall employ a Stated Clerk and an Associate Stated Clerk.  Both positions will be
full-time jobs.  During the first six years of the Cumberland Presbyterian Church United, the Stated Clerk
will serve six years and the Associate Stated Clerk will serve four years, after which each would be elected
for a four-year period.  One position will be filled by a former CPCA and the other position filled by aformer CPC during their first terms.  The subsequent election of each position will allow for continuity
during transitions.  Particular duties and responsibilities of the Stated Clerk and Associate Stated Clerk will
be detailed in the Bylaws of the Cumberland Presbyterian Church United.  
7.00 Boards and Agencies of the General Assembly
7.01  Each church has programs in various stages of planning and implementation that are the result ofcommitment to ministry through the church.  Insofar as possible, these plans and programs will be continued
without interruption for a period of three years.   The Cumberland Presbyterian Church has covenantal
relationships with the Cumberland Presbyterian Children’s Home in Denton, Texas and Bethel University
in McKenzie, Tennessee.  These covenantal relationships will remain in effect as they exist at the time ofUnification, to be renewed every four years.  The Cumberland Presbyterian Church United will continue
ecumenical partnerships, such as with the World Communion of Reformed Churches
7.02 Institutional Boards
The General Assembly shall have the following institutional boards: Trustees of Memphis TheologicalSeminary to include the Program of Alternate Studies and School of Continuing Education Committee, andTrustees of the Historical Foundation.  Representation on each Board of Trustees will remain as they are
constituted at the time of union.  
7.03 Administrative Boards
The General Assembly shall have the following administrative Boards: The Board of Stewardship,
Foundation and Benefits and The Board of Directors of the General Assembly Corporation.   During
the transition period, each of these boards will have equal number of members from each of the former
denominations.
7.04 Commission
The General Assembly shall have the following commission: Chaplains and Military Personnel.
Representation on the commission will be merged as they are constituted at the time of union until naturalrotation occurs.
7.05 Standing Committees
The General Assembly shall have the following standing committees: Theology and Social Concerns,
Judiciary, Our United Outreach, Nominating, and Multi-Cultural Ministry.
Committee representation on the Theology and Social Concerns Committee will remain asconstituted at the time of union until natural rotations occurs.
Judiciary and Nominating committees in both denominations will each be merged at the time ofunion.
Committee representation for Our United Outreach will be expanded to include two elected
representatives from each new synod (one voting representative from each of the former denominations
until natural rotation occurs).

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The Committee on Multi-Cultural Ministry is a new committee that will reflect the diversity of the
Cumberland Presbyterian Church United.  This committee will be comprised of eight (8) elected persons
that will reflect the celebrative understanding of humanity in the areas of culture, language, heritage, andexperience in the Cumberland Presbyterian Church United.  Believing that all have been created in God’s
image, this committee works to answer the question of our sameness in God’s image lived out in diverseways.
7.06 Program Board
The Cumberland Presbyterian Church United will have a Mission and Ministry Program Board to provide
coordination and oversight for those ministries formally planned and implemented by the two former
denominations.   After the three-year period, the new programming and denominational structure willconsist of the following ministry teams and auxiliaries:•   Christian Education & Nurture (Youth Convention & National Sunday School Convention,
Discipleship Ministry Team)•  Missions (Evangelism, Missionary Auxiliary, Women’s Ministry, Missions Ministry Team)•  Clergy Care & Development (Pastoral Development Ministry Team)•  Communications (Cumberland Flag, Cumberland Presbyterian Magazine, Missionary Messenger,
Ministry Council website, Communications Ministry Team)
Composition of each ministry team will include equal number of persons from each of the former
denominations in the new church at the time of union.  Composition of the new Missions and Ministry
Program Board will include one staff person (serving as an advisory member) and one elected member
from each ministry team, along with one elected member representing each of the synods.  The elected
members will be equally representative of the two former denominations for the first six years.  A Ministry
Coordinator would provide executive leadership for the Mission and Ministry Program Board.
8. Denominational Staff & Personnel
The current breakdown of the number of denominational staff by the employing entities housed ateach Denominational Center is as follows:
Cumberland Presbyterian Church in America Center in Huntsville, AL
General Assembly Office – 2.
Cumberland Presbyterian Church Center in Memphis, TN
General Assembly Office – 2, Board of Stewardship – 3, Central Accounting – 1,
Historical Foundation – 2, Ministry Council – 17 (5 of which have distant office locations).
8.01 The new organizational structure will discontinue the positions of Administrative Director (CPCA)
and the Director of Ministries (CPC) and will create the positions of Associate Stated Clerk and Mission
and Ministry Program Coordinator.  The Stated Clerk and Associate Stated Clerk will be elected during
the General Assembly of 2021.  The Mission and Ministry Program Coordinator will be employed by theMission and Ministry Program Board.
8.02  Staffing for the Cumberland Presbyterian Church United will reflect the diversity of the new church.  
As new staff positions become available, equal opportunity employment practices will prevail.
8.03  Denominational Offices –During the first six years, steps are to be taken to assure that regional sites
be located in a minimum of three and a maximum of five locations.  Thus, neither the Center in Huntsvillenor the Center in Memphis will be designated as “the denominational center.”  By placing regional sites
in a variety of locations this will assure that all areas of the church will be served equally.  These regionalsites can make use of offices in existing churches, or in homes of regional staff persons.  Possible regional
locations could be Memphis, Huntsville, Louisville, Texas, South America, Asia, etc.
8.04 Global Staff -  There will be endorsed missionaries, mission liaisons, and partner missionaries in the
new church.  The new church will continue to support current and future missionaries and global work.
Current missionaries include – Patrick and Jessica Wilkerson  (Colombia, South America), Beth Wallace
missionary emeritus (Colombia, South America), Fhanor and Socorro Pejendino (Guatemala), Daniel &Kay Jang (Philippines), Kenneth & Delight Hopson (Uganda), Josue and Sara Guerrero (Brazil), Wilson
and Diana Lopez (Spain), David and Sarah Lee (Cambodia), Missionaries in undisclosed countries (2), CP

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missionaries supported by their presbyteries – Iwao Satoh, Mission liaisons working in Haiti and Brazil.
Undisclosed (yet to be announced) missionary couple to be deployed to Guatemala.
9.00 Stewardship and Finance9.01 Legal control of assets of both churches will be transferred to the Cumberland Presbyterian Church
United through appropriate legal transaction.  The intent of all designated gifts and endowments will behonored.
9.02 The Cumberland Presbyterian Church United will develop an approach to the financing of the programsof the church that reflects the stewardship understanding of the new constituency.  Such a unitary approach
will be developed as soon as possible after formation and no later than the end of the first six years.
10.00 Recognition of Ordination
All ordinations, both clergy and lay (elders and deacons), of both denominations will be recognized by
the Cumberland Presbyterian Church United.  All future ordinations will be governed by the conditions
specified in the Constitution.  Persons who are recognized by their respective presbyteries as candidates
and licentiates at the time the new church is formed will fulfill the requirements as specified by presbytery
at the time they became probationers.  
11.00 The Name of the New Denomination
The name of the denomination shall be the Cumberland Presbyterian Church United.
12.00 The Logo of the New Church
A new logo will be fashioned by the new church.

IV. VOTING ON THE PLAN OF UNION
As of the time of the Unification Task Force’s meeting at the end of February, the following numbers
had been reported through various communication channels in the two churches.  These numbers are notofficial votes submitted to the two General Assembly offices, and so they do not reflect final vote tallies.
Many presbyteries had not met for their spring sessions, and even those that voted in the fall could possibly
reconsider their votes until their official votes are submitted to the Stated Clerks in the General Assembly
offices.
CPC Presbyteries voting “YES” on the Plan of Union – 15
CPC Presbyteries voting “NO” on the Plan of Union – 2
CPC Presbyteries who deferred the vote to spring – 7
CPCA Presbyteries voting “YES” on the Plan of Union – 3
CPCA Presbyteries voting “NO” on the Plan of Union – 6
CPCA Presbyteries who deferred the vote to spring – 6
If current trends hold, the vote will be favorable in the CPC and will be unfavorable in the CPCA,
though there is still a possibility that the Plan could be approved.  It would require five of the six CPCA
Presbyteries who have not yet voted to vote in favor of the proposal, and while we still hope for thatoutcome, we think it unlikely.  Therefore, we have prepared two sets of recommendations, the first to bevoted on in the event that the Plan of Union is approved by a majority of both denominations, and thesecond to be voted on in the event that the Plan is not approved by a majority of both denominations.

V. IF THE VOTE ON THE PLAN IS FAVORABLE
RECOMMENDATION 1: That the Unification Task Force be dissolved, and that the
two General Assemblies elect an Implementation Task Force, to be made up of six members, threemembers of each former denomination, at least one of whom served on the UTF, plus the stated clerksof the two churches as ex-officio members (eight members total).

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The Implementation Task Force would be charged with leading the two denominations toward theconsummation of the Cumberland Presbyterian Church United at its first General Assembly in 2021.  This
would include preparing amendments to our Bylaws, Constitution, and other governing documents to effectthe union of our two churches.  In addition, the Implementation Task Force would continue its work until
the new officers, boards and agencies, and legal issues arising from the union are settled.

VI. IF THE VOTE ON THE PLAN FAILS
The task force spent much of our February 2020 meeting talking about the reasons why the vote
may fail, if it does.  We have been deeply affected, personally, by the work we have done together over the
past seven years and are grateful to God for the depth and quality of relationships we have developed in thiswork together.  We wish that all members of our churches could have the same kind of experience working
with men and women from the opposite denomination.
Our deepest fear is not the failure of this particular plan, but that its failure may lead to a loss of ourconnection as Cumberland Presbyterians, and so our recommendations will be intended to help us continue
the good work begun long before us, and that may under our children’s leadership bring us under one
denominational roof as brothers and sisters in Christ.  If the plan is not approved that is an indication thatthe time is not yet right for us to trust each other fully.  It does not mean that anyone who opposed the planis any less committed to be a disciple of Jesus Christ, or any less committed to our equality before God.
In looking honestly at our situation, we believe the following were the main issues that led to thefailure of this effort to unify our two denominations:

1. The racial climate in the United States of America

The last few years have been marked by increasing tension between Americans on racial issues.
The focus by many activists on disparate effects of policing, criminal justice, health care, andeducational outcomes have led to heightened racial tension and growing reactions from white
supremacist groups who have grown significantly in recent years. We lament these social
conditions and call members of our churches to actively work to address the causes of thesetensions in the communities where we life and work.

2. Lack of trust in each otherAs members of the UTF traveled throughout our churches over the past few years, we continued
to hear expressions of lack of trust that members of the other denomination would have the bestinterests of all members at heart. While the Plan of Union sought to make sure that all voices
and interests would be protected in the new church, there were many in both denominations
who worried that their voice would not carry the same weight that it has in our current church
life. Any new structure would depend on trust of each other and trust of our leaders, and thattrust, and the relationships on which it depends were too often absent.

3. Fears about control of property

One of the key factors that hurt our work toward unity was a fear about control of property,
both at the denominational level, and for local churches. From both denominations we heard
questions about loosing control of church property and its use.

4. Fears about the cost
There will be costs to unification. We have always admitted as much, even though wethought the possible costs could be significantly outweighed by the benefits. We also
were careful in designing the plan to keep direct costs to a minimum. But others weremuch more fearful about the costs to two denominations that are already financiallyfragile, to one degree or another. People worried about legal costs, cost to change signage
and office supplies, costs of attending realigned judicatories, and costs of operating a
new structure with regional offices.
Despite these reasons for opposition, we saw many signs of progress in attitudes within our churches andcelebrate the fact that this effort brought us closer to organizational unity than any other attempt in our
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ever. We have many reasons to continue our cooperative work for God’s kingdom. Our prayer is that wewill continue that work for our mutual benefit and God’s glory.
If the Plan of Union is not adopted at this time, it will most likely be because the CPCA is not readyfor such a move. We want the members of both denominations to know that we understand why it would be
more difficult for the Plan to pass in the CPCA. The reasons for this include the following:

1. The CPCA is much smaller in size than the CPC.  Any union between our two churches

could result in the larger church simply swallowing up the smaller church, and the smallerchurch’s traditions, leadership, and identity not being respected.
2. The CPC has much less to fear about not having a voice in the new church, since it is eight
to ten times the size of the CPC.
3. The history of racial discrimination against African Americans in our nation makes theimportance of the Black Church as a locus for independence from domination by the dominant
white culture even more crucial for churches like the CPCA.  To give up that independence
feels to many like a betrayal of one of the most vital institutions for African Americans.
Neither denomination should feel superior to the other, no matter the final tally.   We are both
striving to serve the living God to the best of our ability.  We are both flawed and sin-marred institutions,
who are dependent on the grace of God for our identity.  Therefore, we should celebrate the good that hascome out of these efforts to consider whether or not we should come together as one.  We celebrate thefollowing:

1. Local churches in several states have developed new relationships with churches from theother denomination, leading to joint worship, joint fellowship, and joint mission work.
2. Presbyteries have held joint meetings, and women’s ministry groups have joined together
to engage in ministry side by side.
3. Our General Assemblies have enjoyed several concurrent meetings, allowing for joint
worship and fellowship, and enabling many new friendships to be formed.
4. The CPC General Assembly passed a Resolution of Repentance, Apology, and Resolve
to confess its complicity in racial discrimination as a church, to which the CPCA responded
formally in an acceptance of the apology and commitment to continue our work together.
Jesus Christ is head of the church. Each of our denominations is but a small expression of that
universal church to which all believers belong.  We are one in Christ, made brothers and sisters by the bloodof his cross, and by our commitment to be his disciples.  Our prayer as a Task Force is that we may continue
as Cumberland Presbyterians to experience and express our oneness with all who trust in Jesus as Lord andSavior.
In light of our given unity, and our desire to continue to work together, the UTF makes the following
recommendations:
RECOMMENDATION 2: That the Unification Task Force be dissolved.
RECOMMENDATION 3: That CPC and CPCA Presbyteries and Synods be encouraged
to seek out opportunities for developing union churches and presbyteries that would relate to bothdenominations
RECOMMENDATION 4: That the CPC and CPCA General Assemblies elect a new Joint
Committee on Multi-cultural Ministries to be composed of four members of each denomination,encouraging the General Assemblies to include adults of all age groups, especially younger adults, tobe supported by the General Assembly offices of both denominations.
The purpose of this Joint Committee will be to help our two churches celebrate the cultural heritageof all people in our churches, and identify ministries through which we can, both together and separately,work to fulfill our calling, identified in COF 6.30-6.32:
6.30 The covenant community, governed by the Lord Christ, opposes, resists, and seeks to change
all circumstances of oppression--political, economic, cultural, racial--by which persons are denied
the essential dignity God intends for them in the work of creation.

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6.31 The covenant community affirms the lordship of Christ who sought out the poor, the oppressed,
the sick, and the helpless. In her corporate life and through her individual members, the church is an
advocate for all victims of violence and all those whom the law or society treats as less than persons
for whom Christ died. Such advocacy involves not only opposition to all unjust laws and forms of
injustice but even more support for those attitudes and actions which embody the way of Christ,
which is to overcome evil with good.
6.32 God gives the message and ministry of reconciliation to the church. The church, corporately
and through her individual members, seeks to promote reconciliation, love, and justice among all
persons, classes, races, and nations.
RECOMMENDATION 5: That $12,000 from the allocation that had been given to the UTF
be allocated to this new Joint Committee on Multi-cultural Ministries for its first year of work.
RECOMMENDATION 6: That the General Assembly offices of the CPCA and CPC be
charged to study the desirability and feasibility of periodic concurrent meetings of our two General
Assemblies so that we can continue to work and worship together as Cumberland Presbyterians. We
request that a joint report be made to both Assemblies in 2022.

VII. UNITY SUNDAY
Both denominations have added unity Sunday to our calendars for the fourth Sunday in June.  We
encourage presbyteries to encourage their churches to observe this day as a time to give thanks to God forthe unity we have in Christ, and to pray for greater unity among all Cumberland Presbyterians.
Members of this Task Force are deeply grateful for the trust placed in us, and the opportunity
afforded us to work on this task over the past several years.  Our lives have been enriched by new anddeepened relationships, and our knowledge of and appreciation for our two denominations has been
increased immeasurably.
Respectfully submitted,
Unification Task Force
Elton Hall and Steve Mosley, co-chairs

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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
to their highest intellectual, spiritual and social potential. This includes synchronous and asynchronousmodes of 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 traditionsand pushing boundaries.  The2021-2022 academic year will mark Bethel’s 180th 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 PresbyterianChurch.  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  theTheology 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 prospectivestudents 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 inPhysician
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’sname to Bethel
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  Church with
its Covenant Agreement that is reviewed and renewed every five years at the General Assembly of the
Cumberland Presbyterian Church.   Bethel’s relationship with The Memphis Theological Seminary is
ongoing and new ways to help build the relationship are in place, the newest being The Whosoever Will
Ministry Bridge Program.
Bethel University is always honored for the working relationship as we work for God’s will to be
done.

I. BOARD OF TRUSTEES
A. MEMBERS
terms.

The current Board of Trustees for Bethel University was elected in November 2020, for three  year

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R. Scott Allen
Crossville, TN
Nancy Bean
McKenzie, TN
Scott Conger
Jackson, TN
William (Bill) Dobbins Franklin, TN
Elton C. Hall, Sr.
Hewitt, TX
William Terry Howell McKenzie, TN
Dewana Latimer
Jackson, TN
E. Ray Morris
Norcross, GA
Steve Perryman
Rogersville, MO
Ken Quinton
Sturgis, KY
Robert (Rob) Truitt
Burns, TN
Craig White
Madison, AL

Jeff Amrein
Pat Kahlden
Ben Cantrell
Clinton Fox
Vicki H. Hoover
Linda Ingram
Brock Martin
Bernice Richardson
Keith Priestley
Tommy Surber
Robert (Bob) Watkins

2021
Prospect, KY
Caldwell, TX
Nashville, TN
Houston, TX
Paris, TN
Sparta, TN
Huntingdon, TN
Huntsville, AL
McKenzie, TN
McKenzie, TN
Marion, IA

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, Vice President of Finance
C. BOARD OF TRUSTEES REPRESENTATIVE TO GENERAL ASSEMBLY
The Board of Trustees of Bethel University will fill this position at it April 2021 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 inits 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 ofTrustees attheir three yearly meetings.   The President’s Cabinet members are:Dr. Phyllis Campbell
Dr. Joe Hames
Ms. Michelle Stubbs
Dr. David Huss
Ms. Cindy Mallard
Dr. Kimberly Martin
Ms. Michelle Mitchell

Chief Academic and Compliance Officer
Vice President of College of Health Sciences
Vice President of Development
Vice President of Finance
Vice President of College of Arts and Sciences
Vice President of Professional Studies
Vice President of Strategic Initiatives

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 2021, to SACSCOC.  Results of theMonitoring Report will be
released in December 2021.

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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, 2020, has been submitted  to theStated Clerk.   The year was balanced and the audit was unqualified with no findings.

VI. SCHOOL YEAR HIGHLIGHTS
A. The 2020-2021 school year has been challenging.  Without a doubt, COVID-19 has turned us upside
down.  Students returned to school in August 2020 with a combination of face to face and online classes.  
All NAIA sports were postponed until the spring 2021 semester and Renaissance performances were held
virtually.  During the 2020-2021 school year, Bethel University had as many as 40 active cases of COVID-19
and 330 students quarantined.  As of Friday, April 12, 2021 we have no active cases on campus.
B. HIGHLIGHTS

•

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Fall 2020 Enrollment 3,656
College of Arts and Sciences – 2,151
College of Health Sciences - 147
College of Professional Studies- 1,358
Bethel University’s Executive MBA Program was ranked 13th in the Nation
Bethel University’s Nursing program was voted the #2 nursing program in the state ofTennessee
Bethel University’s Emergency Services Management Program was voted the 4th best in thenationThe Chapel is under construction
The Whosoever Will Bridge Program is actively recruiting students to eventually enter      theMemphis Theological Seminary
Bethel University’s Bass Fishing team has its first all-women’s teamAndrew Welch recently won the Hendrix Award for top academic honors
Bethel’s new website is fully operational (Bethelu.edu)
Rebranding campaign is complete
Barnes & Noble now runs the Bethel University Bookstore
Campus location in Memphis is at the Memphis Theological Seminary. More joint
opportunities with the Memphis Theological Seminary are being explored
Fiscal Year 2019-2020 ended with Bethel University’s 8th straight balanced budget
Bethel University received recommended approval as Continued Education Preparation
ProviderBethel University’s Online Bachelor’s in Criminal Justice Program was recently named one of
the Top 25 in the Nation
A new location for adult learners has recently opened in Camden, Tennessee
Bethel University has been named, for the 5th straight year, a NAIA Champion of  CharacterFive-Star Institution by the NAIA
Dr. David Lancaster was named to the Mid South Conference 2019-2020 All-FacultyTeam

Respectfully Submitted,
Bill Dobbins, Chairman of the Board of Trustees
Dr. Walter Butler, President

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THE REPORT OF THE BOARD OF TRUSTEES OF THE
CUMBERLAND PRESBYTERIAN CHILDREN’S HOME
Introduction
At Cumberland Presbyterian Children’s Home, we are committed to providing youth and family
support services that put our residents’ needs first.  We work tirelessly to ensure that the youth in foster careand struggling single parent families we serve understand that we are more than a safe, stable home.  We arecompassionate community committed to helping them discover their potential and cope with the difficulties
they have faced.  We work hard to deliver the kind of support that provides a sense of normalcy, comfort andhope.  To help our residents move past their trauma and heal, our expert team includes on-site counselingand therapeutic support.  We aim to provide compassionate care for our residents, especially when they feellike no one else will.  Our devoted team stands up youth and families and stand alongside them as work to
discover that transformation is possible.
As the needs of children and families have evolved, so too has the Children’s Home.  Today, we
serve two of the nation’s most vulnerable populations—youth in foster care and vulnerable single parent
families.
The foster care programs offered by Cumberland Presbyterian Children’s Home are focused onoffering healing and hope to children and youth who need it most.  In 2019, more than 672,000 children
spent time in foster care in the U.S.  While on average, children in state care a year and half, more than
five percent have languished in care five or more years.  We offer programs to serve those new to care andthose for whom we may become like family.  Our focus on helping residents build relationships because weknow connection improves their chances.  Without support from our expert staff and community, children
in foster care are nine time more likely to commit a crime, 25 time likely to get pregnant as a teenager, andthere is a 30% chance they will continue the cycle of abuse against their own children.
Our Family Residential Program focuses on family preservation and success. Through that program,we aim to move single parent families from vulnerable to thriving. Our program is designed to equip
families with the tools, skills and resources needed to overcome past barriers, stabilize and move forwardwith renewed hope.
Our mission statement is:
In response to Christ’s love and example
we serve children and families by providing healing and hope.

I. OUR GOAL
At Cumberland Presbyterian Children’s Home, we believe that every life has value. We recognizethat no one should be defined by past trauma or circumstances beyond their control. Every child deserves
the unconditional love and support of a nurturing family. Every family deserves financial security, safety
and stability. We believe that through healthy relationships and community, it is possible to break the cycles
of abuse, neglect, trauma and poverty for those we serve.
Our Children’s Residential Programs offer quality residential care, counseling and supportive
services to youth who the state we provide therapeutic services such as weekly individual and group
counseling, case management, life skills training and other supportive services.  The Family Residential
Program provides transitional housing, case management, counseling, parent education and other supportive
services to single parent families in transition.   The goal of the Family Residential Program is to help
families find a new beginning and work toward independence and healing.
It takes more than our expert staff to support children and families in need.   It takes an entire
community, willing to serve like Jesus and love without conditions.  Through community education, a vibrantvolunteer program, corporate engagement and individual support, CPCH strives to help residents understandthat they are not alone.

II. OUR VALUESAt the Children’s Home, we believe that by offering a healing home to those who have experienced
trauma we provide opportunities for residents to discover new possibilities.  Our newly-developed agency
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Making a Difference
Relationship Building
Integrity
Innovation
Dedication

III. OUR BOARD OF TRUSTEES AND GOVERNANCE
Cumberland Presbyterian Children’s Home is a non-profit and tax exempt under IRS Code section
501(c)(3).   The agency’s tax exempt number is 75- 0878543.  We are governed by an 18-member Board ofTrustees.  According to our bylaws, 10 of our 18 trustees must be members of the Cumberland Presbyterian
Church or the Cumberland Presbyterian Church of America.

IV. OUR CURRENT BOARD OF TRUSTEES
Chair: Mr. Charles Harris; Vice Chair: Mr. Brian Martin; Secretary: Mrs. Guin Tyus; Board at Large
Members: Ms. Michele Bland; Mr. Pete Carter; Mr. Brian Cartwright; Mr. Richard Dean; Ms. Sherri Gideon;
Mrs. Amy Haga; Mr. Cameron Marone; Mr. Knight Miller; Reverend Dr. Perryn Rice; Ms. Jacqueline San
Miguel-Lorenzo; Mr. Sam Suddarth; Reverend Don Tabor; Mr. Jay Thomas; and Mr. Matthew Whitten.

V. FINANCIALS
An investment in the Cumberland Presbyterian Children’s Home is an investment in our community
with the power to transform lives.  In 2019, 81 cents of every dollar raised by Children’s Home goes directly
to support our residents, up from 76 cents in 2018.  The Children’s Home is 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 go above and beyond
the minimum standard of care to provide our residents with fulfilling lives.  The following is the breakdown
in revenue received in these key categories.   Based on two years of audits, the breakdown of financial
support is as follows:
Source of Support
Contributions & Grants
CPS Revenue
Revenue Generated from
Program Services
Denominational Support
Income on Long-term
Investments
Other Revenue

2019
48%
34%
3%

2018
43%
37%
8%

4%
5%

4%
5%

6%

3%

* The Children’s Home also received negligible revenue from oil and gas royalties
The Children’s Home is committed to good financial stewardship. We are deeply grateful to thoselegacy donors whose long-time support has sustained the Home.

VI. OUR PROGRAMS
A. CHILDREN’S RESIDENTIAL PROGRAMS
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.

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Emergency Shelter 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 Child Care 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, thisprogram 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. 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.

VII. OUR SUCCESSESAt Cumberland Presbyterian Children’s Home 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

2019
17,611
1569
97

2018
14,246993
104

We are also proud of the following achievements in 2019:•  We had a resident who was originally part of our treatment services program graduate from high school.
•  We kept 19 sibling groups together, ensure they didn’t have to be separated entering foster care•  We supported our families through the COVID-19 pandemic, helping most to find new, higher-paying
jobs
Respectfully submitted,
Courtney Banatoski
President/CEO

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MEMORIAL AND RESOLUTION
I. MEMORIAL FROM GRACE PRESBYTERYREGARDING THE TRANSLATION OF GENERAL ASSEMBLY
BUSINESS FOR OUR NON-ENGLISH SPEAKING
CP BROTHERS AND SISTERS
WHERAS the Cumberland Presbyterian Church is a global church, and;
WHERAS each year the Cumberland Presbyterian Church meets to discuss the business of the denomination,
and;WHEREAS delegates are duly elected by the Presbyteries to represent the interests of each geographic
grouping of churches, and;
WHERAS with the globalization of the church has increased diversity of thought as well as diversity inleadership, and;
WHERAS the pace of the meeting of General Assembly does not always allow time for verbal translation ofreports and/or discussion into the native languages of our non-English speaking delegates, placing
them at a disadvantage;
BE IT RESOLVED that the Cumberland Presbyterian Church produce reports to be acted upon at theannual General Assembly in the native languages of all the elected delegates.
BE IT FURTHER RESOLVED that the officers of the General Assembly maintain and ensure an environmentof fair hearing of all business that is transacted on the floor of General Assembly so that all seatedmembers of the body be given the opportunity to understand the issues at hand via printed reports
in their native language as well as sufficient time given for the verbal translation of business being
read or discussed on the floor of General Assembly into the native languages of those attending the
judicatory meeting so that the duly elected delegates are able to comprehend and understand thebusiness at hand.
1 certify that this is a true copy of the memorial adopted by Grace Presbytery on October 18, 2019.
Signed Jesssie Dunaway, Stated Clerk, Grace Presbytery

II. RESOLUTION PRESENTED TO THE
190TH GENERAL ASSEMBLY
OF THE CUMBERLAND PRESBYTERIAN CHURCH
WHERAS the 190th General Assembly will consider approval of a proposed “Statement on Human
Sexuality” submitted by the Unified Committee on Theology and Social Concerns; andWHERAS the 187th General Assembly adopted a study paper titled “A Question of Hermeneutics” whichis quoted in the proposed “Statement on Human Sexuality” before this Assembly, saying: “ . . . weshould resolve – first and foremost – to love one another, and as an expression of that love tolisten to each other, affirming the even greater common ground we enjoy and embrace as Cumberland
Presbyterians;”
WHERAS, the 143rd General Assembly of the CPCA amended the UCTSC report to include LGBTQ+
theologians’ voices in the crafting of the Statement on Human Sexuality; therefore, be it
RESOLVED, that the 190th General Assembly encourage the select committee considering the proposed“Statement on Human Sexuality” and all commissioners to listen to the voices of LGBTQ+
Cumberland Presbyterians and their allies, as an expression of love for one another, by considering
as a part of its deliberation on this matter the following resources:• Open Letter: Youth and Young Adult Statement on Inclusion			http://bit.ly/cpyouth2021• Open Letter for Freedom of Conscience on Human Sexuality
http://j.mp/freedom-of-conscience

144

MINUTES OF THE GENERAL ASSEMBLY

2020• Welcoming Cumberland Presbyterians Website, www.welcomingcps.org
LGBTQ+ video testimonials and written stories, resources, blog including atheological statement on inclusion of LGBTQIA+ Community in the CP Church
Respectfully submitted,
Rev. Joy Warren, commissioner from Murfreesboro Presbytery2021

THE CUMBERLAND PRESBYTERIAN CHURCHENTITY BUDGETS

FOR

2020-2021

145

146

MINUTES OF THE GENERAL ASSEMBLY

2021

GENERAL ASSEMBLY ENTITIES
I. OFFICE OF THE GENERAL ASSEMBLY
A. GENERAL ASSEMBLY OFFICE
                 Revised     Proposed					2020		2021
INCOME
Our United Outreach$197,836 $197,836
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 $222,336
EXPENSEECUMENICAL RELATIONSWorld Communion of Reformed Churches
CANAAC
Ecumenical Travel
Sub-Total		
LIAISON WITH CHURCH
General Assembly Meeting
Preliminary Minutes
GA Minutes/Mailing
Yearbook/Mailing
Travel/Moderator
Travel/Stated Clerk & Staff
Sub-Total		
OFFICE
Computer Supplies
Equipment/Supplies
Postage
Sub-Total			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$235,783$ 13,447$    6,000
2,000     1,000$    9,000$    6,000
    2,000
    1,000$    9,000$ 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$   2,000 $    2,000
2,500
    2,500
  2,000		   2,000$   6,500 $    6,500

B. GENERAL ASSEMBLY COMMISSIONS AND COMMITTEESINCOME
Contingency
Nominating Committee
Commission on Chaplains
Judiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 12,365 $ 12,365
4,155
4,155
14,356
14,356
13,53913,539     5,045		
    5,045
   92,044
92,044TOTAL INCOME		

$141,504$141,504

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147

Revised
Proposed2020		2021

					
EXPENSE
Contingency
Nominating Committee
Commission on Chaplains
Judiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 12,365 $ 12,365
4,155
4,155
14,356
14,356
13,53913,539     5,045		
    5,045
   92,044
92,044TOTAL EXPENSE		

$141,504$141,504

II. MINISTRY COUNCIL
INCOME
Endowments
Grants				ILP Transfers
MMT Budget Reserve Fund
MMT New Church Development
MC Admin Donations
DMT Contingency FundDMT Faith in 3D
DMT Faith Out Loud
DMT Revolving Publication FundDMT Young Adult Ministry
CMT The Cumberland Presbyterian$     19,542 $     19,542
0		
0508,659
108,160
24,70033,400
1,030
609
3,500
361
996

   552,413     89,976     25,900     30,900       1,030          609       3,500          361          996

1,250       1,500

1,234,851
6,720

1,204,151        6,700

Adult Ministry

5,000        5,000

Birthplace Shrine Chaplaincy

3,750        3,750

Children’s Fest

9,900        9,900

Clergy Crisis

6,000        6,000

CP Magazine Subscriptions

30,000      30,000

Cumberland Presbyterians Resources

169,560

    169,560

Contributions/Gifts
DMT - General
Our United OutreachOUO Income
In lieu of Our United Outreach

CPWM
Convention
Convention Offering
GeneralSales Merchandise			Girls and Young Women Council
CPYC
Discipleship Blueprints
Kaleo

8,000
       8,000250          2503,000       3,000
700		
700
8,000
       8,000
100,500

   100,500

2,400          700     3,500        3,500

148

MINUTES OF THE GENERAL ASSEMBLY					
Leader Development
Missionary Setup			

2021

Revised
Proposed2020		2021$     5,492$           5,4920		0Missionary Support

343,348

       344,348

New Church Development (NCD) Subsidies

153,840       153,840

New Exploration Iniative - NCD

89,400   89.400

NPI: Children’s CP Curriculum

1,000           1,000

Presbyterian Youth Triennium

5,000           5,000920              920

Stir

1,500

           1,500

The Symposium

6,000           8,000

Young Adult Ministry

14,750         12,950

Youth Evangelism Conference

2,500           2,500

Youth Workers Retreat

4,500		          4,500

Program Planning Calendar - SalesTOTAL INCOME			$2,916,588

EXPENSES
Ministry Council Administration Salaries
Salaries
Clergy Housing Allowance
Health Insurance
Retirement
FICA
Tax Sheltered Annuity
Insurance/Disability$   827,886     $      827,886
214,600      214,600
153,408      153,408
36,416        36,416
35,954        35,954
9,510          9,510
4,518          4,518

Ministry Council Administration General Expenses
Annual Credit Card Fees
Computer Equipment
Computer Software
Employee Events
Employee Recognition
GA Mandated Project
Government Fees (annual reports)
Legal
MC Supplemental Report
P & C Insurance
Staff Resource Materials
Subscriptions/Membership
Telephone/Internet
Temporary Help
MC/Elected Team Member Recognition$   5,200
4,000
10,000
2,500
3,650
0
40
2,000
4,000
16,263
1,997
2,246
3,276
34,600550$2,909,888$          5,200          4,000        10,000          2,500          3,650          1,500               40          2,000          4,000        16,263
          1,997          2,246          3,276        34,600             550

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

					
Office Equipment
Office Supplies
Postage
Professional Development

149

Revised
Proposed2020		2021$     1,000
12,0001,800
8,500$        1,000      12,000        1,800        8,500

5,000        5,000

    40,000      40,000

Birthplace Shrine Chaplaincy: Chaplain’s Stipend

3,750        3,750

Children’s Fest

9,900        9,900

Clergy Crisis Support: Distribution

6,000        6,000

Coalition of Applachian Ministry

11,500      11,5000        5,000

Communications Ministry Team/AV Equipment

2,000        2,000

CP Magazine

54,033      54,033

Cumberland Presbyterian Resources

64,517      64,517

CPWM
GeneralSales Merchandise
Convention
Offering

9,100
2,000
11,950250        9,100        2,000      11,950           250

CPYC

112,750

    112,750

Cross-Culture Immigrant Leadership Training

6,000        8,000

Discipleship Blueprints

2,400           700

Ecumenical Stewardship Center

4,500        4,500

Encounter

43,948      43,948

Family Ministry550           550

General Assembly

34,000      34,000

General Consultants

22,400      22,400

Global Church Task Force

15,000      15,000

Kaleo

3,500

        3,500

Leadership Referral Services

10,180      10,180

Leader Development

5,492        5,492

Adult MinistryBeth-El Farmworker

COM Training

150

MINUTES OF THE GENERAL ASSEMBLY
Revised
Proposed2020		2021

					
Ministers Encouragement & Recognition2021$     3,940$        4,640

59,480       59,480

Missionary Messenger
Missionary Setup			0		

0Missionary Support

343,348

     344,348

National Farm Worker

3,000         3,000

New Church Development (NCD) Subsidies

153,840     153,840

New Exploration Initiative

89,400       89,400

New Program Iniatives
Children’s Curriculum
CPWM Girls and Young Women Council

1,000
8,000

         1,000         8,000

Presbyterian Youth Triennium

5,000         5,000

183,236     143,236

Program Planning Calendar

5,150         5,150

Project Vida

8,500         8,500

Stir

5,000

         5,000

Support Ministries

1,000         1,000

The Symposium

16,000       20,8000         2,000

127,810     132,810

Web Development/Maintenance

2,000

2,000

Young Adult Ministry

14,750       27,750

Youth Evangelism Conference

5,000         5,000

Youth Workers Retreat

4,500         4,500$2,916,588$              0$ 2,909,888$                0Presbyteries/Councils

Training Mission Crisis Support
Travel (includes elected member travel)

TOTAL EXPENSES			     Surplus/(Deficit)

III. BOARD OF STEWARDSHIPINCOME
Contributions
Contributions/Gifts
ILP Contributions
Endowment Contributions
		
Total Contributions			
Our United Outreach
Investment Earnings
Endowment Earnings
ILP Earnings
Endowment WF Income		
Total Investment Earnings			$      3,000 $         3,000
2,000         2,000
  20,000		       20,000
25,000		 25,000
135,000

    135,000

96,000       96,000
8,000       10,000
   19,400		   10,000
123,400		 116,000

2021

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151

					

Revised
Proposed2020		2021

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

10,558       15,000
   118,500		     145,000
129,058		 160,000

Service FeesManagement Fees - Acct CoordinatorManagement Fees		
Total Service Fees			

1,600         1,600
60,000		       61,000
61,600		 62,600

TOTAL INCOME

		$474,058$ 488,600

EXPENSE
Salaries		Benefits

		
EventsSalaries
Housing Allowance
Total Salaries			$   210,500 $     215,400
   21,000      21,000
231,500		 236,400

Health Insurance
Retirement
FICA
Insurance/Disability
Total Benefits			

70,500       70,500
11,575       11,820
10,374       10,596      1,000		         1,000
93,449		 93,916

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								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			500            600     4,500		         4,600
5,000		5,20013,000       15,000
200		
300
13,200		 15,300
100		
100		

500
500

500
            5002,100         2,100
  1,000		         1,000
3,600		3,600  4,200		        5,500
4,200		
5,500
449		
449		

500
500

3,500
         3,500
2,500         6,000
  101,000     100,000
107,000		 109,500800         1,100
2,000         2,400
150            250500		 500
3,450		4,250500            700      3,000		         4,000
3,500		
4,700

152

MINUTES OF THE GENERAL ASSEMBLY					
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			

2021

Revised
Proposed2020		2021
1,486         1,634
325		 300
1,811		1,934      1,200		         1,200
1,200		1,200      4,500		         5,000
4,500		5,000      1,000		         1,000
1,000		
1,000
100		
100		
$474,058

100
100$ 488,600

IV. HISTORICAL FOUNDATIONINCOME
Our United Outreach
Endowments
Gifts				$    70,000 $    70,000
72,000    73,000
    61,000		    63,000

TOTAL INCOME$ 203,000

		

EXPENSE
Salaries
FICA / Retirement
Insurance
Board Travel
Legal Fees
Continuing Education
Subscriptions/Memberships
Archival Equipment
Computer Supplies
Office Supplies
PostageAcquisitions
Birthplace Shrine
Employee Recognition
Staff Travel
Denomination Day Project
Purchases for Resale
Temp Help
Property Insurance/Liability Insurance
Advertising/Promotion
TOTAL EXPENSE$  206,000$    85,743 $    87,887
15,133
    15,512
10,000    11,000
12,000    12,000500         500500         5004,000      4,000
2,000      4,000500         5002,000      2,000
240
240
20,000    18,000
13,000    13,500
600		 600
12,000    11,000       10,000
    10,000
1,000      1,000
6,000      6,000
4,000             4.000       3,000		      3,000		$ 202,216$ 205,239

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

					

153

Revised
Proposed2020		2021

V. MEMPHIS THEOLOGICAL SEMINARY
REVENUE
Student Tuition Fees
Investment
Endowment Draw
Gifts and Grants
Other Revenues
TOTAL REVENUE$			

$1,950,725
315,000
200,000
1,000,000     255,863$3,721,588

EXPENSES
Business OfficeDean’s Office
Chapel
Educational Development Committee
Advancement Office
Doctor of Ministry
Facilities
Faculty
Financial Aid
Information Technology
Library
President’s Office
Admissions
Registrar & Institutional Research
Housing
Student Services
Student Government
Scholarships
Program of Alternate Studies
Formation For Ministry
Methodist House of Studies
CP House of Studies
Depreciation
TOTAL EXPENSES			     Increase (decrease) in net assets$   304,508$  360,278
109,933
    118,972
1,900        1,900
10,000      10,000
178,741
    198,036
65,630      41,650
492,032
    507,394
653,704
    659,595
51,078        1,758
183,040
    183,794
193,913
    144,648
250,589    261,015
121,634
    196,676
104,280
    118,992
119,115
    117,378
76,802      80,409
2,145        2,145
334,638
    249,782
130,475
    134,310
90,172      86,367
0      28,1460      18,492
    207,259		    205,505$3,721,588		$3,727,242(0)              (0)Note: Does not include Lily Grant Expenses$ 1,862,030
    380,000
    228,508
1,000,000
    256,704$ 3,727,242

154

MINUTES OF THE GENERAL ASSEMBLY

					

2021

Revised
Proposed2020		2021

VI. SHARED SERVICESREVENUE
Our United Outreach
TOTAL REVENUE$			$   346,967$ 346,967

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 Events
TOTAL EXPENSE
Surplus/Deficit$     53,332$    54,665
31,659      19,200
2,667        2,733
4,080        4,182
1,600        1,600
22,500      22,500
7,400        8,500
14,000      14,000
18,000      18,000
17,000      18,500
45,845      45,845
840           90018,500      18,500
1,500        1,500
24,650      25,000
17,000      19,000
8,100        8,100
1,200        1,200
2,500        2,800
10,000      11,000
12,000      12,000
11,844      12,000
14,000      16,500500           5002,500        2,500
2,000        2,400
750           750      1,000		        1,000$ 346,967$  345,375$            0$             0$345,375
345,375

2021

THE CUMBERLAND PRESBYTERIAN CHURCHENTITY BUDGETS

FOR

2021-2022

155

156

MINUTES OF THE GENERAL ASSEMBLY

2021

GENERAL ASSEMBLY ENTITIES
I. OFFICE OF THE GENERAL ASSEMBLY
A. GENERAL ASSEMBLY OFFICE
                 Revised     Proposed					
2021		2022
INCOME
Our United Outreach$197,836 $189,836
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 $214,336
EXPENSEECUMENICAL RELATIONSWorld Communion of Reformed Churches
CANAAC
Ecumenical Travel
Sub-Total		
LIAISON WITH CHURCH
General Assembly Meeting
Preliminary Minutes
GA Minutes/Mailing
Yearbook/Mailing
Travel/Moderator
Travel/Stated Clerk & Staff
Sub-Total		
OFFICE
Computer Supplies
Equipment/Supplies
Postage
Sub-Total			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$235,783$ 21,447$    6,000
2,000     1,000$    9,000$    6,000
    2,000
    1,000$    9,000$ 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$   2,000 $    2,000
2,500
    2,500
  2,000		   2,000$   6,500 $    6,500

B. GENERAL ASSEMBLY COMMISSIONS AND COMMITTEESINCOME
Contingency
Nominating Committee
Commission on Chaplains
Judiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 12,365 $ 11,865
4,155
3,987
14,356
13,787
13,53913,004     5,045		    4,841
   92,044
92,044TOTAL INCOME		

$141,504$139,528

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

157

Revised
Proposed
2021		2022

					
EXPENSE
Contingency
Nominating Committee
Commission on Chaplains
Judiciary Committee
Theology and Social Concerns Committee
Our United Outreach Committee$ 12,365 $ 11,865
4,155
3,987
14,356
13,787
13,53913,004     5,045		    4,841
   92,044
92,044TOTAL EXPENSE		

$141,504$139,528

II. MINISTRY COUNCIL
INCOME
Endowments
Grants				ILP Transfers
MMT Budget Reserve Fund
MMT New Church Development
MC Admin Donations
DMT Contingency FundDMT Faith in 3D
DMT Faith Out Loud
DMT Revolving Publication FundDMT Young Adult Ministry
CMT The Cumberland Presbyterian$     19,542 $     19,542
0		
0501,642
87,92031,00035,600
1,030
609
3,700
361
996

   438,818
   120,180     25,997     27,500       7,405          609       3,700       6,200              01,500       1,550

1,206,276
6,700

1,164,946        6,700

Adult Ministry

5,000        5,000

Birthplace Shrine Chaplaincy

3,750        3,750

Children & Family Ministries

10,900        9,900

Clergy Crisis

6,000      26,000

CP Magazine Subscriptions

30,000      30,000

Cumberland Presbyterians Resources

158,721

    160,241

CPWM

31,300      34,350

CPYC

100,500

    100,500700           700

Kaleo     3,500        3,500

Leader Development     5,492         5,492

Missionary Support

344,348

     345,388

Contributions/Gifts
DMT - General
Our United OutreachOUO Income
In lieu of Our United OutreachDiscipleship Blueprints

158

MINUTES OF THE GENERAL ASSEMBLY

2021

					

Revised
Proposed
2021		2022

New Church Development (NCD) Subsidies/New Exploration Iniatives

299,440       300,220

Presbyterian Youth Triennium

5,000           5,000

Program Planning Calendar - Sales

5,700           5,700

Stir

1,500

           1,500

The Symposium

8,000           8,000

Youth & Young Adult Ministry

19,950		

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
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
Office Supplies
Property & Casualty (P&C) Insurance
Postage
Professional Development
Relocation
Rent Expense
Staff Resource Materials
Subscriptions/Memberships
Telephone/Internet
Temporary Help

$2,925,560

15,000$2,884,675                      $  814,034     $      814,034
231,800      231,800
151,476      156,076
38,617        37,396
28,348        28,348
9,594        10,844
3,847          4,419$   5,200
4,000
10,000
2,500
3,500
1,500
40
2,000
550
4,000
1,000
12,00019,3381,800
24,000
5,000
840
1,997
2,246
3,276
40,600$          5,650          2,000        10,000          1,000          3,600          1,500               40          2,000             550          3,000          1,000        10,000        19,338          1,800         30,425                 0             840          1,997          2,300          2,400        12,600

Adult Ministry

5,000          5,000

Birthplace Shrine Chaplaincy: Chaplain’s Stipend

3,750          3,750

Children & Family Ministries

11,450        11,450

Clergy Crisis Support: Distribution

6,000        26,000

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159

Revised
Proposed
2021		2022

COM Training

5,000        5,000

Communications Ministry Team/AV Equipment

2,000        2,004

CP Magazine

50,358      49,941

Cumberland Presbyterian Resources

64,717      66,237

CPWM

31,300      34,350

CPYC

112,750

    112,750

8,000        8,000700           700

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

63,000       63,000

Encounter

37,976      37,976

General Assembly

34,000      23,500

General Consultants

22,400      22,400

Global Church Task Force

15,000               0

Kaleo

3,500

        3,500

Leadership Referral Services

10,180      10,180

Leader Development

5,492        5,492     4,640        4,644

Missionary Messenger

59,480      52,768

Missionary Support

344,348

     345,388

New Church Development (NCD) Subsidies/ New Exploration Iniatives

299,440     300,220

Presbyterian Youth Triennium

5,000         5,000

Presbyteries/Councils

87,920       97,780

Program Planning Calendar

5,700         5,700

Stir

5,000

         5,000

Support Ministries

1,000         1,000

The Symposium

20,800       20,800

Cross-Culture Immigrant Leadership Training
Discipleship Blueprints

Ministers Encouragement & Recognition

Training Mission Crisis Support                              2,000                2,000

Travel (includes elected member travel)

127,810     115,190

Web Development/Maintenance

12,000

2,000

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Revised
Proposed
2021		2022

Youth & Young Adult Ministry

37,250       37,250$2,925,560$              0$ 2,884,675$                0TOTAL EXPENSES			     Surplus/(Deficit)

III. BOARD OF STEWARDSHIPINCOME
Contributions
Contributions/Gifts
ILP Contributions
Endowment Contributions     Total Contributions$      3,000 $         2,500
2,000         2,000
  10,000		       10,000
15,000       14,500

Our United Outreach

135,000

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

96,000       100,000
6,000           6,500
   10,000		       8,000
112,000       116,000

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

15,000       15,000
   145,000		     140,000
160,000     155,000

Service FeesManagement Fees - Acct CoordinatorManagement Fees     Total Service Fees

1,600         1,000
66,000		       66,000
   67,600
       67,000

TOTAL INCOME

		    135,000$489,600$ 486,000$   215,400
   21,000
236,400$     206,730      21,000     227,730

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		

70,500       70,500
11,820       10,337
10,596         8,142      1,000		         1,000
93,916       89,979
600            600     4,200		         4,400
4,800         5,000
16,000       16,000
300		
350
16,300       16,350

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Resource Purchases
		
Subscriptions			     Total Resources Purchases
Contracted Services
Legal
Audit
Temporary Help     Total Contracted Services
Insurance		Insurance/Liability								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			

161

Revised
Proposed
2021		2022
500		
500
500
            500500            7002,000         2,000
  2,000		         2,000     4,500         4,700
  6,000		        6,500
6,000		
6,500
500		
600
500
            600
3,500
5,000
  100,000
108,500                0         9,600     103,000     112,600

1,100         1,541
2,400         3,400
250            500500		 750
4,250         6,191
700         1,000      4,000		         4,500
4,700         5,500
1,634         1,800
300		 900
1,934         2,700      1,200		         1,400
1,200         1,400      5,000		         5,000
5,000         5,000      1,000		         1,250
1,000          1,250
100		
100
100
            100
$489,600$ 486,000

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Revised
Proposed
2021		2022

IV. HISTORICAL FOUNDATIONINCOME
Our United Outreach
Endowments
Gifts				$    70,000 $    71,189
73,000    73,000
    63,000		    63,000

TOTAL INCOME$ 206,000

		

EXPENSE
Salaries
FICA / Retirement
Insurance
Board Travel
Legal Fees
Continuing Education
Subscriptions/Memberships
Archival Equipment
Computer Supplies
Office Supplies
PostageAcquisitions
Birthplace Shrine
Employee Recognition
Staff Travel
Denomination Day Project
Purchases for Resale
Temp Help
Property Insurance/Liability Insurance
Advertising/Promotion
TOTAL EXPENSE$  207,189$    87,887 $    87,887
15,512
    15,512
11,000    11,000
12,000    12,000500         500500         5004,000      4,000
4,000      4,000500         5002,000      2,000
240
240
18,000    18,000
13,500    13,500
600		 600
11,000    11,000       10,000
    10,000
1,000      1,000
6,000      6,000
4,000             4.000       3,000		      3,000		

$ 205,239$ 205,239

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Proposed
2021		2022

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

$1,862,030
380,000
1,000,000     256,704$3,727,242

EXPENSES
Business OfficeDean’s Office
ChapelCommunity Engagement Committee
Advancement Office
Doctor of Ministry
Facilities
Faculty
Financial Aid
Information Technology
Library
President’s Office
Enrollment Services
Registrar & Institutional Research
Housing
Student Services
Student Government
Scholarships
Program of Alternate Studies
Formation For Ministry
CP House of Studies
Depreciation
TOTAL EXPENSES			     Increase (decrease) in net assets$   360,278$  359,376
118,972
    127,312
1,900        1,825
10,000      15,000
198,036
    210,119
41,650      66,426
507,394    509,687
659,595
    726,474
1,758               0183,794    210,552
144,648
    156,053
261,015
    242,473
196,676
    196,273
118,992
    119,839
117,378
    112,632
80,409      80,857
2,145        1,735
249,782    248,842
134,310
    134,799
86,367               018,492      19,064
    205,505		    205,652$3,727,242		$3,744,990(0)              (0)$ 1,962,290
    350,000
1,200,000
    232,700$ 3,744,990

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Revised
Proposed
2021		2022

VI. SHARED SERVICESREVENUE
Our United Outreach
TOTAL REVENUE$			$   346,494$ 346,494

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$     56,305$    57,712
21,000      21,000
2,815        2,886
4,307        4,434
1,600        1,600
22,500      22,500
9,000        9,500
10,000      10,500
18,000      18,000
19,500      20,000
45,845      44,845
900           90018,500      18,500
1,500        1,500
25,000      25,000
19,000      19,000
7,872        8,100
1,200        1,200
2,800        2,800
11,000      11,000
12,000      12,000
12,000      12,000
16,500      16,500500           5002,500        2,500
2,400        2,400
750           750200           200      1,000		        1,000$ 346,494$  348,827$            0$             0$348,827
348,827

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Elder John Talbott, Presbytery del Cristo, prayed the constituting prayer.
THE ADOPTION OF THE AGENDA
On motion, the program was adopted.

165

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REPORT OF THE CREDENTIALS COMMITTEEThe Reverend Kenny Morgan, Hope Presbytery, presented the Report of the Credentials Committee.
There were forty-six (46) ministers, thirty-eight (38) elders, making a total of eighty-four (84) commissioners
present at 2:00 p.m.  There were nineteen (19) youth advisory delegates present.  On motion the report was
concurred in, marked appendix “A” and filed.
ELECTION OF THE MODERATOR
Moderator Reverend Sheila O’Mara expressed thanks to the General Assembly, and for those whohave supported her during her tenure as Moderator in 2019 and 2020.   She then opened the floor for
nominations for the office of Moderator of the one hundred ninetieth General Assembly.  The following
nominations, previously endorsed by their presbytery were presented: Reverend Terra Sisco, Red River
Presbytery, nominated the Reverend Duawn Mearns, Red River Presbytery.  The Reverend Henry Jenkins,
Arkansas Presbytery, nominated the Reverend Alan Meinzer, Arkansas Presbytery.
The Moderator asked if there were further nominations.  None were made.  The Moderator declaredthat nominations cease, and the body proceeded to hear the nomination speeches.  The Reverend Steve
Mosley, Arkansas Presbytery, gave the nominating speech in favor of the Reverend Mearns.   Reverend
Mosley was not a member of the General Assembly, therefore consent was granted by the body for him
to speak.  The Reverend Chris Anderson, Arkansas Presbytery, spoke in favor of the Reverend Meinzer.
Reverend Anderson was not a member of the General Assembly, therefor consent was granted by the bodyfor him to speak.  
The Moderator invited Reverend Duawn Mearns to come forward to make remarks. She theninvited Reverend Alan Meinzer.
Moderator O’Mara informed the delegates that it was time to cast their ballots for Moderator of the
one hundred ninetieth General Assembly.  The Engrossing Clerk and members of the Credentials Committee
collected the ballots.  The Credentials Committee and the Stated Clerk exited the assembly hall to count theballots.
While the ballots were being counted, the Moderator asked Chaplain, Captain US Navy, Retired
Lyman Smith, Director of Presbyterian Federal Chaplaincies to bring greetings and remarks.  Director Smith
spoke of the range of federal chaplain ministries that are under the oversight of the Presbyterian federal
chaplaincies.  He mentioned the Cumberland Presbyterian chaplains engaged in ministry in varied settings:
federal prisons (David McBeth); Veterans Health Administration (VHA) (Lisa A. Scott and David Lefavor)
and National Association of VA Chaplains (David Lefavor), and military chaplains Jason Logan (ArmyReserve), Glen Turner (USN) and John Phelps (USN).  He called attention to the unique opportunities thatchaplaincies provide in sharing the Gospel of Jesus Christ with those who might never enter a church.  He
thanked the General Assembly for its support of chaplains.
Reverend Kenny Morgan, Hope Presbytery, reported the results of the election of the Moderator:
thirty-eight (38) votes cast for Reverend Alan Meinzer and forty-two (42) votes for Reverend Duawn
Mearns.  Moderator O’Mara declared the Reverend Duawn Mearns, moderator of the one hundred ninetiethGeneral Assembly of the Cumberland Presbyterian Church.
Retiring Moderator Sheila O’Mara placed the moderator’s cross on Reverend Mearns and presented
him the gavel.
Moderator Mearns called for a five-minute recess.
RETURN TO BUSINESS AFTER RECESS
Moderator Mearns called the General Assembly back from recess at 2:30 p.m.
ELECTION OF THE VICE MODERATOR
Moderator Mearns opened the floor for nominations for Vice-Moderator.  The Reverend Henry
Jenkins, Arkansas Presbytery, nominated Reverend Alan Meinzer for Vice Moderator of the one hundred
ninetieth General Assembly.  On motion, nominations ceased, and the Reverend Alan Meinzer was elected
Vice Moderator of the General Assembly of the Cumberland Presbyterian Church.

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COMMUNICATIONSThe Stated Clerk announced there were no communications.
CORRECTIONS TO PRELIMINARY MINUTES
Corrections to the preliminary minutes were provided to the Commissioners prior to the startof business.  It was noted that Elder Ralph Baggett’s name appeared under two committee assignments.  
He is assigned to the Higher Education/Children’s Home Committee and not to the Chaplains/HistoricalFoundation Committee.
INTRODUCTION OF BOARD/AGENCY REPRESENTATIVES
Bethel University
Commission on ChaplainsChildren’s Home
Historical Foundation
Judiciary
Memphis Theological Seminary
Memphis Theological Seminary
Evaluation Committee
Ministry Council
Our United Outreach
Stewardship
Theology and Social Concerns
Unification Task Force

Walter Butler/Bill Dobbins
Tommy Craig/Lyman Smith
Courtney Banatoski/Jaime Blanton
Susan Knight Gore/Lisa Oliver
Geoff Knight
Jody Hill/Kip Rush
Larry Blakeburn
Edith Old/Mike Wilkinson
Cliff Hudson/Robin Wills
Robert Heflin/Gary Tubb
Lisa Scott
Steve Mosley

PRESENTATION BY STATED CLERKThe Stated Clerk, Michael Sharpe, invited the retiring Moderator, the Reverend Shelia O’Mara to
the podium and presented her with a replica of the Moderator’s cross and a gavel representing the one usedin the one hundred eighty-ninth General Assembly.  Reverend O’Mara thanked the assembly for allowing
her to serve as moderator.
COMMITTEE APPOINTMENTS AND REFERRALS TO COMMITTEESThe Stated Clerk, Michael Sharpe announced that the referrals to committees are as listed in thePreliminary Minutes with the addition of the Memorial from Grace Presbytery regarding the translation ofGeneral Assembly business for our non-English speaking brothers and sisters.  The Memorial was handed
out to all delegates and on motion it was referred to Stewardship, Elected Officials and Our United OutreachCommittee.
Reverend Joy Warren, Murfreesboro Presbytery, presented a Resolution regarding the resources
pertaining to the LGBTQIA+ community.  On motion the Resolution was referred to the Select Committeeon Theology and Social Concerns.
ADJOURNMENT
At 3:43 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 reception to honor the past Moderator, the Reverend Sheila
O’Mara; the newly elected Moderator, the Reverend Duawn Mearns; the newly elected Vice-Moderator,
the Reverend Alan Meinzer; the past President of the Cumberland Presbyterian Women’s Ministry, Judi
Truitt; and the President Judy Miller-McGee of the Cumberland Presbyterian Women’s Ministry was heldin Ballroom B.  Moderator Mearns’s family were in attendance: wife, Honey and daughters, Anna, Sara and
Emma.

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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 Galt House Hotel for a Worship/Communion
Service under the direction of General Assembly Worship Director Reverend Neal Wilkinson, Missouri
Presbytery, who served as Worship Leader.   The Music Director was Mrs. Faye Delashmit, Cumberland
Presbytery.   The Pianist was Kathy Tabor of Cumberland Presbytery.   Acolytes were Benjamin Wills,
Murfreesboro Presbytery and Ava Jacks, Grace Presbytery.  Following the prelude, “You Raised Me Up,”
Youth Advisory Delegates Ava Bolin, Red River Presbytery; Chase Laxson, Missouri Presbytery; Jackson
Martin, Grace Presbytery; and Natalia Rodriguez, Trinity Presbytery; read the scripture, Isaiah 40:1-25.
Opening music, “At the Name of Jesus,” was shared by the host presbytery ensemble:  Reverend
Steve and Faye Delashmit; Reverend Rodney Harris; Patricia Butler; Reverend Steve and Paula Louder;Diana Clark; Carla Embry and Mrs. Kathy Tabor, pianist.  The call to worship was provided by Mrs. Judi
Truitt, Women’s Ministry Convention President.  Hymns for congregational singing included “Let It Rise,”“Rise Up O Church of God,” “Make Me a Servant,” and “I Am Thine O Lord.”  The Memorial Roll wasread of the Ministers who have died during 2019 and 2020.
Special music, “Let the Church Rise,” was provided by the host presbytery ensemble.   Youth
Advisory Delegates, Chase Laxson, Jackson Martin and Natalia Rodriguez, returned to the platform to read
Isaiah 40:26-31.  Reverend Shelia O’Mara, past moderator of the General Assembly, Presbytery del Cristo,
preached the sermon, “Rise Up” based on Scripture Isaiah 40:31.
Reverend O’Mara officiated the installation of Moderator Duawn Mearns, asking him the questions
adapted from the Confession of Faith on installation of pastors.She asked the following questions:•  To the Moderator:
Are you willing to assume the responsibilities as moderator of this General Assembly?
Do you believe that in taking upon you these responsibilities you are influenced by a sincere desire
to promote the glory of God and the good of the church?
Do you solemnly covenant that, in reliance upon the grace of God, you will endeavor faithfully tofulfill the responsibilities of moderator to this General Assembly, as God gives you wisdom and strength?
He answered in the affirmative.
She then asked the General Assembly its question.
•  To the General Assembly: Do you, as members of the General Assembly, accept Reverend Duawn
Mearns as Moderator, chosen by God through the voice of this body, to guide us in the way of Jesus Christ?
The question was also answered in the affirmative.
The Sacrament of Holy Communion was served by co-celebrants Reverend Neal Wilkinson, andReverend Shelia O’Mara.  During communion Mrs. Faye Delashmit sang, “Communion Song.”  Moderator
Duawn Mearns gave the benediction.

SECOND DAY – TUESDAY – JUNE 29, 2021
The General Assembly began its day with devotions in respective committees.   Forty-five (45)ministers, thirty-nine (39) elders and nineteen (19) Youth Advisory Delegates were in attendance incommittees.
THE EVENING PROGRAM
At 8:30 p.m., Commissioners and visitors participated in a Reception Honoring Women in Ministryin Ballroom B.  The reception was hosted by Memphis Theological Seminary/the Program of Alternate
Studies, the Ministry Council’s Pastoral Development Team and Ministry Council’s Missions MinistryTeam.  Each sponsor had a representative share words of appreciation for all women in ministry and theordained clergy who were present in the ballroom.   Attendees enjoyed fellowship, refreshments, andwonderful door prizes.

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THIRD DAY – WEDNESDAY – JUNE 30, 2021
The General Assembly began its day with devotions in respective committees.   Thirty-nine(39) ministers, thirty-six (36) elders and eighteen (18) Youth Advisory Delegates were in attendance incommittees.
THE EVENING PROGRAM
The Joint Banquet and Program, sponsored by the Children’s Home, Bethel University andMemphis Theological Seminary, was held in Ballroom B, Galt House Hotel.  The welcome and blessed
were offered by Reverend Dr. Barry Anderson, Memphis Theological Seminary.  Ms. Courtney Banatoski,
Cumberland Presbyterian Children’s Home President and Chief Executive Officer, Dr. Walter Butler, Bethel
University President, Reverend Dr. Jody Memphis Theological Seminary President brought greetings, video
presentations on their respective institutions, and their continuing appreciation for the prayers and mission
support given by Cumberland Presbyterians.   Reverend Dr. Michael Qualls, Director of the Program of
Alternate Studies spoke briefly about the origins of the Program of Alternate Studies in 1983 and how it
continues to meet the needs of individuals engaged in congregational ministry.

FOURTH DAY – THURSDAY – JULY 1, 2021
The General Assembly and visitors began the day with a devotional led by Reverend Neal  Wilkinson,
Worship Director, with music under the direction of Mrs. Faye Delashmit and pianist Mrs. Kathy Tabor. Ms.
Avery Stence, Youth Advisory Delegate from North Central Presbytery brought the devotional “The Spiritof Unbelief” with Mark 9:14-29 as the scripture.  The Host Ensemble who provided ministry at opening
worship on June 28, 2021, assembled to lead congregational singing of “Sweet, Sweet Spirit,” and “OnEagles Wings.”
CALL TO ORDER
The Moderator, Reverend Duawn Mearns, called the assembly to order at 9:35 a.m.  There were
forty-five (45) ministers, thirty-seven (37) elders for a total of 82 commissioners, and nineteen (19) youth
advisory delegates present as of 9:30 a.m.
OPENING PRAYER
Reverend Isaac Gray, Murfreesboro Presbytery, gave the prayer.
PARLIMENTARIAN APPOINTEDThe Moderator appointed the Reverend Geoffrey Knight, Committee on the Judiciary, as
Parliamentarian.
ANNOUNCEMENTS AND INSTRUCTIONS FROM THE STATED CLERKThe Stated Clerk announced procedures for presenting reports.  Youth were to cast an unbinding
vote and then international commissioners participating via Zoom were to vote before the minister and elder
commissioners assembled.
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 120-122) into
nomination. Motion seconded.  The moderator opened the floor for further nomination.  There being nofurther nominations, the nominations were closed.  The youth were polled, and they were in favor of thisreport.   By vote of the Commissioners, the Nominating Committee Report was concurred in and thosenominated were elected to the named positions.  

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HEARING OF GA COMMITTEE REPORTS
THE REPORT OF THE MINISTRY COUNCIL COMMITTEEThe Report of the Committee on Ministry Council was presented by Reverend Harry Chapman,
Presbytery of del Cristo.   The report was read by Youth Advisory Delegate Makayla Mays, Arkansas
Presbytery.  Reverend Dr. Milton Ortiz Missions Ministry Team Leader was invited to come forward and hepresented a plaque with the “Cumberland Presbyterian Witness in the World” to the Moderator. Reverend
Chapman 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 its recommendations adopted.  Thereport was marked “B” and filed.
THE REPORT OF THE JUDICIARY COMMITTEEThe Report of the Committee on Judiciary was presented by Reverend Casey Nicholson, Presbytery  of East Tennessee.  The Report of the Judiciary Committee was read by Youth Advisory Delegates Avery
Stence, North Central Presbytery; Jack Cunningham, Murfreesboro Presbytery; and Madison Gladden,
Madison, Missouri Presbytery.  A motion was made by Reverend Nicholson that the report be concurred in,
and its recommendations be adopted.  Motion seconded.  The youth were polled, and they were in favor ofthis report.  By vote of the Commissioners, the Report of the Committee on Ministry Council was concurredin, and its recommendations adopted by required majority.  The report was marked “C” and filed.
REPORT NUMBER ONE OF THE
THEOLOGY AND SOCIAL CONCERNS/UNIFICATION TASK FORCE COMMITTEEThe Report Number One of the Committee on Theology and Social Concerns and Unification Task
Force was presented by Reverend Sheila O’Mara, Presbytery del Cristo.  The Presbytery was read by Youth
Advisory Delegates Maddie Gossett, Robert Donnell Presbytery and Ava Bolin, Red River Presbytery. A
motion was made by Reverend O’Mara that the report be concurred in and its recommendations adopted.
The youth were polled, and they were in favor of this report.  By vote of the Commissioners, the Report
Number One Select Committee on Theology and Social Concerns and Unification Task Force was concurredin, and its recommendations adopted by required majority.  The report was marked “D” and filed.
REPORT NUMBER TWO OF THE
THEOLOGY AND SOCIAL CONCERNS/UNIFICIATION TASK FORCE COMMITTEEThe Report Number Two of the Committee on Theology and Social Concerns and Unification Task
Force was presented by Reverend Sheila O’Mara, Presbytery of del Cristo.  The report was read by Youth
Advisory Delegate Natalia Rodriguez, Trinity Presbytery.  A motion was made by Reverend Sheila O’Marathat the report be concurred in and its recommendations adopted.  Motion seconded.
A Motion was made that the question be divided.  Motion seconded.
Recommendation 1:  Youth were polled and were in favor of the recommendation.  Commissioners
voted to approve the recommendation.
Recommendation 2: Motion was made to divide the house and motion seconded.  Youth werepolled and were in favor of the recommendation.  Commissioners voted with sixty-eight (68) in favor andfourteen (14) opposed.  The recommendation was adopted.
Recommendation 3: Youth were polled and were in favor of the recommendation approved.
Commissioners voted to adopt the recommendation.
Moderator declared Report Number Two and its recommendations adopted.  The report was marked“E” and filed.

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RECESS
The Moderator declared a 10-minute recess at 10:25 a.m.
RETURN TO BUSINESSThe Moderator called the meeting back to order at 10:40 a.m.
THE REPORT OF THE CHILDREN’S HOME AND HIGHER EDUCATIONThe Report of the Children’s Home and Higher Education was presented by Reverend Steve
Louder, Nashville Presbytery.  The Youth Advisory Delegates who read the report were Andrew Butler,
Cumberland Presbytery; Jackson Martin, Grace Presbytery; and Anna Mearns, Red River Presbytery.  Amotion was made by Reverend Steve Louder that the report be concurred in and its recommendations
adopted.  The motion was seconded.  The youth were polled, and they were in favor of this report.  By voteof the Commissioners, the Report of the Children’s Home and Higher Education Committee was concurredin and its recommendations adopted.  The report was marked “F” and filed.
Moderator Duawn Mearns asked Vice-Moderator Reverend Alan Meinzer to come to the podium
to moderate the Report of the Stewardship, Elected Officers and Our United Outreach Committee.
THE REPORT OF THE STEWARDSHIP, ELECTED OFFICERSAND OUR UNITED OUTREACH
The Report of the Stewardship, Elected Officers and Our United Outreach was presented by
Reverend Leslie Johnson, Red River Presbytery.   The Youth Advisory Delegates who read the reportwere Chase Laxson, Missouri Presbytery; Charlie Burk, Columbia Presbytery; and Camila Arias, Trinity
Presbytery.  A motion was made by Reverend Leslie Johnson that the report with corrections (provided
to the Commissioners in session) be concurred in and the recommendations adopted.  The motion wasseconded.   Under Recommendation 10, an editorial change was noted: the Church Calendar 2021-22.
Triennium, Indianapolis, Indiana is listed under July 24-27, 2021.  It should be listed under July 24-27,
2022.
The youth were polled, and they were in favor of this report.   By vote of the Commissioners,
the Report of the Stewardship, Elected Officers and Our United Outreach was concurred in and its
recommendations adopted.  The report was marked “G” and filed.
Vice-Moderator Alan Meinzer returned the podium to the Moderator Duawn Mearns.
RECESS
The Moderator declared recess for lunch at 11:26 a.m.
WOMEN’S CONVENTION LUNCHEONThe Cumberland Presbyterian Women’s Convention Luncheon was held in the Galt House Hotel,
Ballroom B.  The welcome and blessings were given by Ms. Jamie Berkley.  A musical presentation wasshared by Ms. Luneita Long Cotton, Louisville, Kentucky.  A loose change offering for the Stott-Wallace
Missionary Offering Fund was received.  Ms. Sierra Keenan was awarded the 2020-2021 Bethel University
Scholarship.   During the program, Mrs. Betty Jacob was presented with a Silver Patron pin from the
Cumberland Presbyterian Women’s Convention and Missions Ministry Team plaque, recognizing her work
as Director of Indian Ministries to Choctaw Presbytery, 1988-2020.  Reverend Patrick and Mrs. Jessica
Wilkerson, Missionaries to Colombia, South America made a presentation on their work and appreciationof prayers and support through the Scott-Wallace Missionary Fund.  Ms. Judy-Miller-McGee, 2021-2022
President, gave the benediction.

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MEETING RESUMESThe Moderator called the meeting back to order at 2:00 p.m.
GREETINGS FROM THE WOMEN’S CONVENTION PRESIDENT
Mrs. Judi Truitt, Past President Cumberland Presbyterian Women’s Ministry Convention brought
greetings from the Convention and said that the Convention has prayed for and will continue to pray for thework of the Commissioners at this General Assembly.
THE REPORT OF CHAPLAINS AND HISTORICAL FOUNDATIONThe Report of the Chaplains and Historical Foundation Committee was presented by Reverend Joy
Warren, Murfreesboro Presbytery.  The Youth Advisory Delegates who read the report were Josie Darland,
Cumberland Presbytery; Hayden Bell, Grace Presbytery; and Paige Warren, Arkansas Presbytery.  A motion
was made by Reverend Warren that the report be concurred in and its recommendations adopted.  Themotion was seconded.  The youth were polled, and they were in favor of this report.
Motion to adopt recommendation 5.   The youth were polled, and they were in favor of thisrecommendation.  Commissioners voted to adopt the recommendation by the required two thirds majority.
Motion to accept recommendations 1, 2, 3, 4 and 6.  The youth were polled, and they were in favorof these recommendations.  Commissioners voted to adopt the recommendations.
By vote of the Commissioners, the Report of the Chaplains and Historical Foundation was concurredin, and its recommendations adopted. The report was marked “H” and filed.
GRANTING OF EXCUSES
The following Commissioners requested excuses: Mike Davis, Red River Presbytery, and afternoon,
Brenda Howell, Columbia Presbytery and Tom Dameron, Grace Presbytery.  Motion and seconded to grantexcuses.  The youth polled, and they were in favor of this action.  Commissioners voted to grant the excuses.
RESOLUTION OF THANKS
The following Resolution of Thanks was presented by the Reverend Terra Sisco, Red River
Presbytery:  
The 190th General Assembly of the Cumberland Presbyterian Church, first and foremost, would
like to express our gratitude to our awesome God for granting us the opportunity to finally meet during the
COVID19 pandemic. It has been a very challenging, and heartbreaking time in our world. We are justglad to be in the midst of each other’s company celebrating what God has done and working to further theKingdom of God through a people called Cumberland Presbyterians!
We would like to express our gratitude to the General Assembly Office for rising up to the occasion,and being the hands, feet and mouthpiece of Jesus Christ! The Reverend Michael Sharpe, Stated Clerk,
along with the Reverend Vernon Sansom, the Retired Engrossing Clerk, and of course, the one working
behind the scenes, Mrs. Elizabeth Vaughn, Assistant to the Stated Clerk, have experienced challenges andhave overcome in order to further the Kingdom work! We are so blessed for your hard work! We are
grateful for the years that the Reverend Vernon Sansom has served us, and pray for a great retirement! We
are grateful that the Lord has called the Reverend Lisa Scott to be our next Engrossing Clerk and she rose
up to the occasion sooner than she anticipated!
How blessed are we to have the hospitality of the Cumberland Presbytery and wonderful times ofworship together provided by the Holy Spirit through our Pastor Hosts: Reverend Drew Hayes, Reverend
Rodney Harris, Reverend Peter Satoh, our Music Director, Mrs. Faye Delashimt, and our Pianist, Cathy
Tabor, all of the Cumberland Presbytery! We are also blessed to have the Worship Director, Reverend Neal
Wilkinson of Missouri Presbytery, leading us through the power of the Holy Spirit in worship! Thank you
from the bottom of our hearts!
We would like to express our gratitude to the Retired Moderator, Reverend Shelia O’Mara of

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Presbytery del Cristo and the Retired Vice Moderator, Reverend Michael Clark of Murfreesboro Presbytery,
who raised up to the challenge of serving back to back years for the Cumberland Presbyterian Church!
Who would have ever thought that you would have to serve two terms, but you did it, and we are grateful!
We would like to express our gratitude to our new Moderator, Reverend Duawn Mearns of Red
River Presbytery and to our new Vice Moderator, Reverend Alan Meinzer of Arkansas Presbytery! We arepraying for you to lead the CP Church with great joy, love, and grace to further the Kingdom of God!
We would like to express our gratitude to Mayor Greg Fisher, the City of Louisville and the Galt
House for their amazing hospitality! May God bless them as they serve!
INVITATION FROM PRESBYTERY OF DEL CRISTO
A presentation was made by the Reverend Harry Chapman, Presbytery of del Cristo promoting the191st General Assembly meeting in Albuquerque, New Mexico.
READING OF THE MINUTESThe printed minutes for Monday, Tuesday and Wednesday through noon were distributed with theCommittee reports.  Two editorial corrections were identified: changing the date of the proceeding to thoseof the one hundred ninetieth (190th) rather than one hundred eighty-ninth (189th) and correcting the spellingof Benjamin Wills from Benjamin Wells.  The minutes for Wednesday evening and Thursday were read byEngrossing Clerk, Reverend Lisa A. Scott.  On motion, the minutes were approved read.  The youth werein favor of the minutes . The Commissioners voted in favor of accepting the minutes.
RECESS
CLOSING WORSHP
Immediately following business at on 2:50 p.m. Thursday afternoon, the General Assembly andvisitors gathered for the Closing Worship of the 190th Meeting of the General Assembly.  Worship Director
Reverend Neal Wilkinson led the service.  The Host Ensemble led congregational singing with Mrs. Kathy
Tabor at piano.  Hymns included “Holy Spirit Thou Art Welcome” and “Spirit of the Living God.”  Theopening scripture was Psalm 46. The scripture reading was John 14:15-31 and Reverend Wilkinson shared
the homily, “Rise Up.”
MOTION TO ADJOURN
The Moderator adjourned at 3:13 p.m.
Next meeting will be June 19-24, 2022, in Albuquerque, New Mexico,

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APPENDICESREPORT OF THE CREDENTIALS COMMITTEE(Appendix A)
The Credentials Committee certifies the list of commissioners on pages 5 and 6 of the Preliminary
Minutes with the following change:
On the part of Elder Commissioners, Betsy Walker replaces Matt Wooten, Cumberland Presbytery.  
Marvin Terrell, Trinity Presbytery is not present.
On the part of Youth Advisory Delegates, Madison Gladden replaces Anna Long, Missouri
Presbytery.  Zara Jackson, West Tennessee Presbytery is not present.
Enrollment as of Monday, June 28, 2021 at 2:00 p.m. of eighty-four (84) is certified as forty-six(46) ministers, thirty-eight (38) elders and nineteen (19) youth advisory delegates.
Respectfully submitted,
Reverend Kenny Morgan, Chair
Elder Linda Ingram, Co-Chair Sally Sain
Reverend Leonard Turner, Member
Youth Advisory Delegate Holly McReynolds, Member

REPORT OF THE COMMITTEE ON
MINISTRY COUNCIL(Appendix B)
I. REFERRALS
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 Mike
Wilkinson, Representative from Ministry Council; and Reverend Milton Ortiz, Missions Ministry Team
Leader.

III. CONSIDERATION OF REFERRAL
A. REPORT OF THE MINISTRY COUNCIL
We commend the Ministry Council for all of its hard work and make the following recommendations.
The Committeein discussion would like to additionally thank all front-line workers and those who sacrificed
time, energy, and efforts in themidst of the pandemic.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Ministry Council,“that all Denominational Center staff (General Assembly Office; Board of Stewardship, Foundation
and Benefits; HistoricalFoundation; and the Ministry Council) be recognized and commended for thefaithful ministry they carried on during the COVID-19 pandemic,” be adopted.

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B. AFFIRMATION OF FAITH AND COMMITMENT TO WITNESS FOR CUMBERLANDPRESBYTERIANSThe Committee received the subject affirmation of faith and commitment to witness and fully concur
in its form and content. We encourage all judicatories to take this to heart and distribute the affirmation tocongregations and ministers.
We believe God’s mighty act of reconciling love is accomplished in Jesus Christ, the divine Son who becameflesh
to be the means by which the sins of the world are forgiven.
We believe that Jesus Christ willingly suffered sin and death for every person. We believe that on
the third day after being crucified, Christ was raised from the dead, appeared to many disciples, afterward
ascending to God, and makesintercessions for all persons.
We believe the Holy Spirit works through the scriptures, the sacraments, the corporate worship of thecovenant community, the witness of believers in word and deed, and in ways beyond human understanding.
We believe the Holy Spirit moves on the hearts of sinners, convincing them of their sins and their need forsalvation, and inclining them to repentance and faith toward God.
We believe the Cumberland Presbyterian Church, being nurtured, and sustained by worship, by
proclamation and study of the word, and by the celebration of the sacraments, is commissioned to witness toall persons who have not receivedChrist as Lord and Savior.
We believe that God gives to the human family a variety of gifts, including gifts to each person forwhich each hasa responsibility. We believe that God desires that each of us engage in the mutual sharing ofthese gifts so that all may be enriched.
We believe that all who are united to Christ by faith are also united to one another in love. In thiscommunion we are to share the grace of Christ with one another, to bear one another’s burdens, and to reachout to all other persons.
Therefore, we promise and commit ourselves to share the love of God in Jesus Christ by telling others thegoodnews of Jesus and by helping those who suffer and are oppressed.
We promise and commit ourselves to live out our faith at home and in the world by creatively using
our gifts, skills,and energies in every relationship.
We promise and commit ourselves to care for people outside the church because they are created inGod’s image and because Jesus Christ gave His life for all of us.
We promise and commit ourselves to share the good news of Jesus Christ so that others will come tobelieve in Himand want to become a part of God’s covenant family, and we will do all we can to welcome
new believers as our brothers and sisters.
(The Confession of Faith for Cumberland Presbyterians sections 3.07, 3.09, 4.02, 5.10, 5.28, and 6.12.
The Catechism for Cumberland Presbyterians questions 78-81).
RECOMMENDATION 2: That Recommendation 2 of the Report of the Ministry Council,“That the 190th General Assembly adopt the Affirmation of Faith and Commitment to Witness
for Cumberland Presbyterians and encourage all presbyteries to incorporate it in their 2021 fall
presbytery meeting worship service or devotion and encourage their congregations to include it into
their worship service on Worldwide Communion Sunday October 3,2021,” be adopted.

C. CRITICAL SITUATION RESPONSE TEAMThe Committee supports the development of critical incident responses teams within the Cumberland
PresbyterianChurch. The committee believed it was important to be consistent with the name of team acrossthe report and going forward, therefore:
RECOMMENDATION 3: That Recommendation 3 of the Report of the Ministry Council,“that the 190th General Assembly encourage each presbytery to form a critical incident response
team to include strategies, contingency plans and persons tasked to coordinate risk assessment,
management, and communications related to crises that may occur within the bounds of theirpresbytery,” be denied.

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RECOMMENDATION 4: That the 190th General Assembly encourage each presbytery toform a critical situation response team (CSRT) to include strategies, contingency plans and persons
tasked to coordinate risk assessment, management, and communications related to crises that may
occur within the bounds of their presbytery.
The committee believes it is important to be intentional about the distribution of resources
and information for presbyteries regarding recommendation 4 therefore:
RECOMMENDATION 5: That the 190th General Assembly instruct the Ministry Council
to distribute theExample of Critical Situation Response Team to the Stated Clerks of each presbytery
and guide implementation of Recommendation 4.

Respectfully submitted,
The Ministry Council Committee

REPORT OF THE COMMITTEE ON
JUDICIARY(Appendix C)
I. REFERRALS
Referrals to this committee are as follows:  The Report of the Permanent Committee on Judiciaryand The Report of the Joint Committee on Amendments.

II. PERSONS OF COUNSEL
Appearing before the committee were: Reverend Michael Sharpe, Stated Clerk; Reverend Geoff
Knight, representative of the Permanent Judiciary Committee; Mrs. Debra Shanks, Stated Clerk of the
Synod of the Midwest; and Reverend Milton Ortiz, team leader of the Missions Ministry Team.  

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE JOINT COMMITTEE ON AMENDMENTS
The referrals to the Joint Committee from 189th General Assembly were edited and presented for
adoption in the following recommendations:
RECOMMENDATION 1: That Recommendation 1 of the Report of the Joint Committee on
Amendments, 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 orboards,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Joint Committee on
Amendments, 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 inpartnership.

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e. Any other person whose presence would, in the judgment of the judicatory, serve themission and ministry of the judicatory,” be adopted.
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.
If adopted each recommendation will go to presbyteries for final adoption and approval.
B. REPORT OF THE PERMANENT JUDICIARY COMMITTEE
1. PROPOSED REVISION TO CONSTITUTION
This section is covered by recommendations 1 and 2 above.
2. REVIEW OF SYNOD MINUTESThe Committee spoke with Persons of Council and noted that the items under review of Synod
Minutes have been addressed satisfactorily.   A representative from the Judiciary Committee made theeditorial change to delete bullet point 3 under the Synod of the Midwest.
After consultation with the Representative of the Permanent Judiciary Committee, the committee
recommends the following:
RECOMMENDATION 3: That the second bullet point of the report regarding the Synod of
the Midwest that states “The minutes did reflect that due to the failed attempt of Synod of the Midwest
to review missing records of ordination from North Central Presbytery, the Committee considers
the adoption of the Synod’s policy to revoke ordinations if presbyterial records are not received by
the Synod an illegal action and would recommend that a proper response would be to contact the
Presbyterial Committee on Ministry (or equivalent committee) and request a joint meeting with the
Synod in an attempt to rectify the situation,” be referred back to the Permanent Judiciary Committee
and recommend that they should meet with the Stated Clerk, Synod of the Midwest, in an effort toreconcile miscommunications requested in this section of the report.
3.
GENERAL ASSEMBLY REPRESENTATIVES, JOINTAMENDMENTS, AND ORGANIZATION OF THE COMMITTEECOMMITTEEONThe Committee concurs with the remaining report.
Respectfully submitted,
The Judiciary Committee

REPORT NUMBER ONE OF THE COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS/UNIFICATION TASK FORCE(Appendix D)
I. REFERRAL
Referrals to this committee are as follows:  The Report of the Unified Committee on Theology andSocial Concerns, The Report of the Unification Task Force and a Resolution presented to the 190th General
Assembly of the Cumberland Presbyterian Church.

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II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Lisa Scott, representative, of Unified Committeeon Theology and Social Concerns; and Reverend Steve Mosley, representative, of the Unification Task
Force.

III. CONSIDERATION OF REFERRALS
A. UNIFICATION TASK FORCE
The committee considered the report and wishes to commend the task force members for their hard
work and many hours spent these last years on unification with the Cumberland Presbyterian Church in
America.  After consultation with the representative of the Unification Task Force, the committee makes thefollowing recommendations:
RECOMMENDATION 1: That Recommendation 1 of the Report of the Unification Task
Force, “that the Unification Task Force be dissolved, and that the two General Assemblies electan Implementation Task Force, to be made up of six members, three members of each former
denomination, at least one of whom served on the UTF, plus the stated clerks of the two churches as
ex-officio members (eight members total)”, be denied.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Unification Task
Force, “that the Unification Task Force be dissolved,” be adopted.
RECOMMENDATION 3: That Recommendation 3 of the Report of the Unification Task
Force, “that CPC and CPCA Presbyteries and Synods be encouraged to seek out opportunities fordeveloping union churches and presbyteries that would relate to both denominations,” be adopted.
RECOMMENDATION 4: That Recommendation 4 of the Report of the Unification
Task Force, “that the CPC and CPCA General Assemblies elect a new Joint Committee on Multicultural Ministries to be composed of four members of each denomination, encouraging the General
Assemblies to include adults of all age groups, especially younger adults, to be supported by theGeneral Assembly offices of both denominations,” be adopted contingent upon approval by CPCA.
RECOMMENDATION 5: That Recommendation 5 of the Report of the Unification Task
Force, “that $12,000 from the allocation that had been given to the UTF be allocated to this new Joint
Committee on Multi-cultural Ministries for its first year of work,” be adopted.
RECOMMENDATION 6: That Recommendation 6 of the Report of the Unification Task
Force, “that the General Assembly offices of the CPCA and CPC be charged to study the desirability
and feasibility of periodic concurrent meetings of our two General Assemblies so that we can continue
to work and worship together as Cumberland Presbyterians. We request that a joint report be madeto both Assemblies in 2022,” be adopted.
Respectfully Submitted,
Committee on Theological and Social Concerns/Unification Task Force

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REPORT NUMBER TWO OF THE COMMITTEE ON
THEOLOGY AND SOCIAL CONCERNS/UNIFICATION TASK FORCE(Appendix E)
I. REFERRAL
Referrals to this committee are as follows:  The Report of the Unified Committee on Theology andSocial Concerns, The Report of the Unification Task Force and a Resolution presented to the 190th General
Assembly of the Cumberland Presbyterian Church.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Lisa Scott, representative, of Theology and Social
Concerns; and Reverend Steve Mosley, representative, of the Unification Task Force.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE UNIFIED COMMITTEE ON THEOLOGY AND SOCIAL CONCERNS
The committee considered the report and the resolution and wishes to commend the committee
for their diligent work and many hours spent these last three years on developing a position statement on
the issues of human sexuality.   After consultation with the representative of the Unified Committee on
Theology and Social Concerns, the committee makes the following recommendations:
RECOMMENDATION 1: That Recommendation 1 of the Unified Committee on Theology
and Social Concerns, “that the General Assembly adopt the statement of human sexuality,” be denied.
RECOMMENDATION 2: That General Assembly affirm what the Confession of Faith states
on human sexuality, with specific regard to section 1.11 that states: “Among all forms of life, only
human beings are created in God’s own image. In the sight of God, male and female are createdequal and complementary. To reflect the divine image is to worship, love and serve God.”RECOMMENDATION 3: That a Statement of Opposition to Oppression based on Sexual
Identity: “We affirm the Confession of Faith and its definition of human sexuality. Echoing the Holy
Scripture, the Confession declares that humans are created in the image of God, so we believe that
there is no place in any form in our church or in our world for hate, denigration, unkind confrontation,
and/or physical violence perpetrated on anyone, or oppression of any person based on their gender orsexual expression.” Be affirmed and referred to the Permanent Unified Committee on Theology andSocial Concerns for development of resources.
At the close of the committee meeting prayer was offered for Hong Kong presbytery.
Respectfully Submitted,
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REPORT 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 MTS Evaluation Committee, 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 Trustees of 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;Reverend Wes Johnson, member of the Board of Trustees of Memphis Theological Seminary; Reverend
Larry Blakeburn, member of the MTS Evaluation Committee; Reverend Michael Qualls, Director of
the Program of Alternate Studies; Dr. Walter Butler, President of Bethel University; Mr. Bill Dobbins,
member of the Board of Trustees at Bethel University; Mrs. Courtney Banatoski, President & CEO of the
Cumberland Presbyterian Children’s Home; and Mrs. Jaime Blanton, Chief Advancement Officer of the
Cumberland Presbyterian Children’s Home and visitor, Mrs. Nancy Johnson.

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 CPCH, the committee
commends the Cumberland Presbyterian Children’s Home and staff 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 thelives of children and families in crisis situations deserves our continued prayers and financial support.
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 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
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.  MTShas now opened a pathway for PAS courses to be considered, on a case-by-case basis, for partial transfer
credit (up to 17 hours possible) for anyone who wishes to pursue the MDiv Degree at MTS.  Their first suchtransfer was recently processed. Interested students or PAS graduates are encouraged to contact the MTS
Registrar for evaluation. The PAS office can assist with this process.

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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 Trustees ofMemphis Theological Seminary, “that 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,” be adopted.
RECOMMENDATION 3: That Recommendation 2 of the Report of the Board of Trusteesof Memphis Theological Seminary, “that we call on Cumberland Presbyterians to offer a prayer of
thanksgiving that MTS’s accreditation has been reaffirmed by both of its accrediting bodies with nostipulations,” be adopted.
The General Assembly Evaluation Committee requested a strategic plan for how the seminary
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 shortterm strategic planning process known as the 2021 Strategic Planning Process of the P & E (Planning &Evaluation Committee).  On June 4, 2018, the Association of Theological Schools (ATS) asked Memphis
Theological Seminary (MTS) for a report by November 1, 2019, regarding the development of a coherent
and comprehensive institutional strategic plan that focused on key priorities linked to specific strategies for
how the school’s major challenges would be addressed.
RECOMMENDATION 4: That Recommendation 3 of the Report of the Board of Trusteesof Memphis Theological Seminary, “that the General Assembly approve the MTS Trustees’ desire to
explore the possibility of selling some or all of the MTS campus property. This recommendation ispart of the seminary’s strategic planning process led by the MTS Planning and Evaluation Committee.
Selling some or all of the campus property has the potential for significantly reducing or eliminating
MTS’s $2.3 million property debt, and the seminary’s dependence upon their $1 million line of credit
loan for operational purposes,” be denied.
Upon discussion and agreement with the Committee and MTS, we the committee:
RECOMMENDATION 5: That the General Assembly approve the Memphis TheologicalSeminary Trustees’ desire to sell some or all of the MTS rental properties and/or vacant lots. This
recommendation is part of the seminary’s strategic planning process led by the MTS planning andevaluation committee. Selling some or all of the rental properties and/ or vacant lots has the potential
for significantly reducing or eliminating MTS’s $2.3 million property debt, and the seminary’s
dependence upon their $1 million line of credit loan for operational purposes.
RECOMMENDATION 6: That Recommendation 4 of the Report of the Board of Trustees ofMemphis Theological Seminary, “that the third Sunday in August, (August 15, 2021 and August 21,2022) 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,” be adopted.
D. THE REPORT OF THE MTS EVALUATION COMMITTEEThe Evaluation Committee has conducted an extensive evaluation and is confident in the findings.  
They commend the President and Board in their diligence in seeking God’s will.

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RECOMMENDATION 7: That Recommendation 1 of the Report of the MTS Evaluation
Committee, “that MTS, as a component of its short and long-term strategic plan, develop procedures
to address the communication and relationship needs identified in this report,” be adopted.
RECOMMENDATION 8: That Recommendation 2 of the Report of the MTS Evaluation
Committee, “that Presbyteries affirm the importance of section 6.34 of the Constitution which states:“No licentiate shall be ordained who has not completed a degree in a graduate school of theology approvedby the presbytery. Exceptions may be made only of persons possessing suitable gifts and abilities for a
fruitful ministry, but who, because of reasons considered valid in the judgment of the presbytery, cannot
be expected to complete the regular course of study in a graduate school of theology. In such cases alicentiate shall not be ordained until he or she has satisfactorily completed under the direction of thepresbytery a two-year program of alternate studies approved by the General Assembly,” be adopted.
RECOMMENDATION 9: That Recommendation 3 of the Report of the MTS Evaluation
Committee, “that believing we have fulfilled the directives of General Assembly, we recommend thedissolution of the MTS Evaluation Committee,” be adopted.
After hearing discussion and reports from the various boards and committees, the committee
recommends:
RECOMMENDATION 10: That the general assembly direct the Memphis TheologicalSeminary Board of Trustees commission a feasability study focusing on the long-term financial healthof Memphis Theological Seminary.
Respectfully submitted,
The Committee on Children’s Home/Higher Education

REPORT OF THE COMMITTEE ON
STEWARDSHIP/ELECTED OFFICERS/OUO(Appendix G)
I. REFERRALS
Referrals to this committee are as follows: The Report of the Moderator; The Report of the StatedClerk; The Report of the Board of Stewardship, Foundation and Benefits; The Report of the Our United
Outreach Committee; The Report of the Place of Meeting Committee; The 2020 Line Item Budgets
Submitted by General Assembly Agencies, The 2021 Line Item Budgets Submitted by General Assembly
Agencies and the Memorial from Grace Presbytery regarding the translation of General Assembly business.

II. PERSONS OF COUNSEL
Appearing before this committee were: Reverend Robert Heflin, Executive Secretary, Reverend Alan
Butler, Coordinator of Benefits, and Board Representative, Reverend Gary Tubb (Board of Stewardship);Reverend Cliff Hudson,   Director and representative Robin Wills (Our United Outreach Committee);
Reverend Michael Sharpe, Stated Clerk; and Reverend Shelia O’Mara ,Moderator of the 189th General
Assembly. We wish to express our appreciation to the persons of counsel for their presentation.

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III. CONSIDERATION OF REFERRALS
A. REPORT OF THE MODERATORThe Committee met with Moderator Sheila O’Mara and reviewed the report and its
recommendations.
RECOMMENDATION 1: That Recommendation 1 of the Report of the Moderator, “thatthe 190th General Assembly approve an annual day of prayer and fasting on Ash Wednesday for the
global Cumberland Presbyterian Church,” be adopted.
RECOMMENDATION 2: That Recommendation 2 of the Report of the Moderator, “thatthe 190th General Assembly task the Ministry Council to develop a strategic plan that includes a
mission statement, vision statement, guiding principles and goals for the Cumberland Presbyterian
Church and report back to the 192nd General Assembly,” be denied.
The Committee offers a substitute recommendation that expands the tasking to additional agencies
rather to the Ministry Council alone.
RECOMMENDATION 3: That the 190th General Assembly task the Ministry Council,
General Assembly office, Board of Stewardship, and the Historical Foundation (and other relevant
entities) to develop a strategic plan that includes a mission statement, vision statement, guiding
principles and goals for the Cumberland Presbyterian Church and report back to the 192nd General
Assembly. This team is to be convened by the Stated Clerk in the Fall of 2021.
RECOMMENDATION 4: That Recommendation 3 of the Report of the Moderator, “that the190th General Assembly change its bylaws to reflect a bi-annual meeting of General Assembly,” bedenied.
RECOMMENDATION 5: That Recommendation 4 of the Report of the Moderator, “thatthe 190th General Assembly change its bylaws to state that the term of the Moderator and Vice
Moderator will be for a 2-year tenure,” be denied.
RECOMMENDATION 6: That Recommendations 3 and 4 of the Report of the Moderator
be referred to the Office of the General Assembly for study and feasibility along with other changes
currently under exploration, regarding the meeting format/ model for future General Assembly
meetings.
After discussion of the election of a new moderator and the immediate change of leadership and theresulting unpreparedness of the incoming Moderator, the committee offers the following recommendation:
RECOMMENDATION 7: That the General Assembly office review the process of transitionof Moderator as to moving the time of election and/or installation of the new moderator to later in theweek and consider other ways of improving the transition.

B. THE REPORT OF THE STATED CLERKThe Committee met with Reverend Michael Sharpe, Stated Clerk and discussed his report andrecommendations.
RECOMMENDATION 8: That Recommendation 1 of the Report of the Stated Clerk,“that the 190th General Assembly commend Reverend Vernon Sansom for his dedicated service asEngrossing Clerk, from 2012 – 2021,” be adopted.

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RECOMMENDATION 9: That Recommendation 2 of the Report of the Stated Clerk, “thatthe 190th General Assembly declare that the Constitutional Amendments have been approved,” beadopted.
RECOMMENDATION 10: That Recommendation 3 of the Report of the Stated Clerk, “thatthe 190th General Assembly approve the following dates for the 2021-2022 Church Calendar,
CHURCH CALENDAR 2021-2022
July-2021
4 Outdoor Ministries Sunday
10 Program of Alternate Studies Graduation
10-24 PAS Summer Extension School, Bethel, McKenzie, Tennessee
17 Children’s Fest/Middle Schooler’s Event, McKenzie, Tennessee
24-27 presbyterian Youth Triennium, Indianapolis, Indiana
August-2021
1-Sept 30 Christian Education Season
7 Bethel University Commencement
15 Seminary/PAS Sunday
22 MTS Fall Semester Begins
23 Bethel University Fall Semester Begins
September-2021
12 Senior Adult Sunday
19 Christian Service Recognition Sunday
19 International Day of Prayer and Action for Human Habitat
October-2021
Church Paper Month
Clergy Appreciation Month
Domestic Violence Awareness Month
3 Worldwide Communion Sunday
12 A Day at the Park
17 Native American Sunday
20 Pastor Appreciation Sunday
November-2021
Any Sunday Loaves and Fishes Program
1 All Saints Day
4-6 Symposium
5 World Community Day (Church Women United)
7 Bethel University Sunday
7 Stewardship Sunday
14 Day of Prayer for People with Aids and Other Life-Threatening Illnesses
21 Bible Sunday
21 Loaves and Fishes Offering
28-Dec 24 Advent in Church and Home
December-2021
Any Sunday Gift to the King Offering
4 Bethel University Commencement
19 Gift to the King Offering
24 Christmas Eve
25 Christmas Day

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January-2022
6 Epiphany
10-11 Stated Clerks’ Conference
9 Human Trafficking Awareness Day
10 BU Spring Semester Begins
15 Deadline for receipt of 2020 Our United Outreach Contributions
23 Family Sunday
24 MTS Classes Begin
February-2022
Black History Month
1 Annual congregational reports due in General Assembly office
6 Denomination Day
6 Historical Foundation Offering
13 Souper Bowl Sunday
13 Our United Outreach Sunday
20 Youth Sunday
March-2022
Women’s History Month (USA)
2 Ash Wednesday, the beginning of Lent
2–April 17 Lent to Easter4 World Day of Prayer (CWU)
27-31 National Farm Workers Awareness Week
April-2022
10 Palm/Passion Sunday
14 Maundy Thursday
15 Good Friday
17 Earth Day
17 Easter
May-2022
5 National Day of Prayer
7 Bethel University Commencement
14 MTS Closing Convocation & Graduation
29 Memorial Day Offering for Military Chaplains & Personnel for USA churches
June-2022
5 Pentecost
5 World Missions Sunday
12-17 General Assembly, Albuquerque, New Mexico
14-16 CPWM Convention, Albuquerque, New Mexico
26-July 1 Cumberland Presbyterian Youth Conference, Bethel University, McKenzie, Tennessee”, beadopted.

C. THE REPORT OF THE BOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSThe Committee met with Reverend Robert Heflin, Reverend Gary Tubb and Reverend Alan Butler.  
The report was reviewed and received.

D. THE REPORT OF THE OUR UNITED OUTREACH COMMITTEEThe Committee met with the Reverend Cliff Hudson and Ms. Robin Wills.   Reverend Hudson
explained importance and function of OUO to the committee.  The committee encourages all presbyteries
to become more knowledgeable about OUO and its critical function in our denomination.  The Report of
the Our United Outreach Committee was accepted but the recommendation was denied.

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RECOMMENDATION 11: That Recommendation 1 of the Report of the Our United
Outreach Committeee, “that General Assembly adopt the following Our United Outreach allocationsfor 2022:
The allocation is to be as follows:$2,500,000.00

Development Coordinator Office 				and OUO Committee
Unification Task Force 			92,044.00

			Sub-total			

127,044.00

			(Amount to be allocated)

2,372,956.00

35,000.00

Ministry Council 				$ 1,186,478.00 			50%Bethel University				118,648.00 			
5%Children’s Home 				71,189.00 			
3%
Stewardship 					142,377.00 			
6%General Assembly Office			
189,836.00 			
8%Memphis Theological Seminary/ 		166,107.00			
7%		Program of Alternate Studies
Historical Foundation 				71,189.00 			
3%
Shared Services 				379,672.00 			
15.9%
Contingency 					11,865.00 			
.5%(Next four items total 1.5%)
Comm. on Chaplains				
13,787.00 			.581%
Judiciary Committee 				13,004.00 			.548%
Theology/Social Concerns 			
4,841.00			
.204%
Nominating Committee			
3,987.00 			.168%							 2,372,956.00
		

Our United Outreach Goal 		$2,500,000.00,” be denied.

The Committee felt it was appropriate to remove the guaranteed designations related to the
Unification Task Force (UTF) and allow use by the proposed Multi-cultural Committee discussed in theReport of the Unification Task Force, Recommendation 5, page 136.
RECOMMENDATION 12: That the General Assembly remove the guaranteed designation
for the Unification Task Force allocation for 2022 and that General Assembly Corporate Board
be authorized to adjust the allocation amount designated for UTF, pending actions of both the
Cumberland Presbyterian Church General Assembly and Cumberland Presbyterian Church in
America General Assembly regarding any future funding needs (e.g. proposed new multi-culture
committee).
RECOMMENDATION 13: That the General Assembly Corporate Board also be authorized
to re-allocate any remaining balance of Unification Task Force funds for possible GA expenses due toimpact of COVID-19 (e.g. lower attendance, cancellation of CPCA GA concurrent meeting, reduced
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RECOMMENDATION 14: That General Assembly adopt the following Our United Outreach
allocation for 2022:
The allocation is to be as follows:$2,500,000.00

Development Coordinator Office		and OUO Committee 			92,044.00

			92,044.00

Sub-total 			(Amount to be allocated) 2,407,956.00
Ministry Council 				$ 1,203,978.00 		50%Bethel University 				120,398.00 		
5%Children’s Home 				72,239.00 		
3%
Stewardship					144,477.00 		
6%
General Assembly Office			
192,636.00 		
8%
Memphis Theological Seminary/Program
168,557.00 		
7%
		of Alternate Studies*Proposed Multi-Cultural Committee        12,000.00
   .5%(*Contingent upon approval of this new committee by both CPC and CPA as recommended 		in the UTF report.)
Historical Foundation 				Shared Services 				Contingency					(Next four items total 1.5%)
Comm. on Chaplains 				Judiciary Committee				Theology/Social Concerns			
Nominating Committee										2022 Our United Outreach Goal		

72,239.00
385,273.00 		
12,040.00		

3%
15.4%
.5%

13,990.00		
.581%
13,196.00		
.548%
4,912.00		
.204%
4,021.00		
.167%
2,407,956.00		 100%
$ 2,500,000.00

E. THE REPORT OF THE PLACE OF MEETINGThe Report of the Place of Meeting was received and accepted.

F. 2020 & 2021 LINE ITEM BUDGETS SUBMITTED BY GENERAL ASSEMBLYAGENCIES
The budgets were reviewed and accepted
G. MEMORIAL FROM GRACE PRESBYTERY REGARDING THE TRANSLATION OF
GENERAL ASSEMBLY BUSINESS FOR OUR NON-ENGLISH SPEAKING CP BROTHERSAND SISTERS.
The Committee discussed the Memorial from Grace Presbytery and in consultation with the StatedClerk it was felt this memorial requires further study and review.
RECOMMENDATION 15: The Memorial from Grace Presbytery which states:
WHEREAS the Cumberland Presbyterian Church is a global church, and;
WHEREAS each year the Cumberland Presbyterian Church meets to discuss the business ofthe denomination, and;
WHEREAS delegates are duly elected by the Presbyteries to represent the interests of eachgeographic grouping of churches, and;188

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WHEREAS with the globalization of the church has increased diversity of thought as well as
diversity in leadership, and;
WHEREAS the pace of the meeting of General Assembly does not always allow time forverbal translation of reports and/or discussion into the native languages of our non-English speaking
delegates, placing them at a disadvantage;
BE IT RESOLVED that the Cumberland Presbyterian Church produce reports to be acted
upon at the annual General Assembly in the native languages of all the elected delegates.
BE IT FURTHER RESOLVED that the officers of the General Assembly maintain and ensure
an environment of fair hearing of all business that is transacted on the floor of General Assembly sothat all seated members of the body be given the opportunity to understand the issues at hand via
printed reports in their native language as well as sufficient time given for the verbal translationof business being read or discussed on the floor of General Assembly into the native languages of
those attending the judicatory meeting so that the duly elected delegates are able to comprehend andunderstand the business at hand.
1 certify that this is a true copy of the memorial adopted by Grace Presbytery on October 18, 2019.
Signed Jessie Dunnaway, Stated Clerk,” be denied.
RECOMMENDATION 16: That the Memorial be referred to the Office of General Assemblyfor study and feasibility along with other changes currently under exploration, regarding the meeting
format/ model for future General Assembly meetings.
Respectfully submitted,
The Stewardship/Elected Officers/OUO Committee

REPORT OF THE COMMITTEE ON
CHAPLAINS/HISTORICAL FOUNDATION(Appendix H)
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 Chaplains and Military Personnel.

II. PERSONS OF COUNSEL
Appearing before this committee were: Ms. Susan Knight Gore, Archivist, Historical Foundation;
Ashley Lindsey, Historical Foundation Board Representative; Navy Chaplain Lyman M. Smith (CAPT,
CHC, USN), Director of the Presbyterian Council for Chaplains and Military Personnel, and Mr. Tommy
Craig, representative, General Assembly Commission on Chaplains and Military Personnel.

III. CONSIDERATION OF REFERRALS
A. REPORT OF THE COMMISSION ON MILITARY CHAPLAINS AND PERSONNELThe Chaplains/Historical Foundation Committee recognizes this has been a very trying time to be achaplain.  We appreciate Chaplain Smith meeting with this committee and the insights he shared regarding
the ministry opportunities being laid before the chaplaincy.
As with previous presentations to the committee, Chaplain Lyman Smith shared the great need ourservice communities have for people to answer the call to the chaplaincy.  There are many opportunities toserve, and unlike some times in the past there are more resources dedicated to training and supporting for
those endorsed to serve as chaplains.  The need for dedicated spiritual guidance is being recognized on a

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broader scale.  Many of the federal agencies within the USA are incorporating endorsed chaplains in thefield.  We encourage those called to ministry to consider the chaplaincy as it benefits their pastoral callingand financial resources may be available to help complete training.
1.  SUPPORT OF THE PCCMP
This committee recognizes the authority of the presbytery at the local level and presents thefollowing recommendations:
RECOMMENDATION 1: That Recommendation 1 of the Report of the Commission on
Chaplains and Military Personnel , “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,” be denied.
RECOMMENDATION 2: That presbyteries encourage each USA Cumberland Presbyterian
Church to provide an opportunity for their congregations to receive an offering on the last Sundayof May, or another special day, to support our ministry through the PFC.
RECOMMENDATION 3: That Recommendation 2 of the Report of the Commission
on Chaplains and Military Personnel, “that individual congregations of both the Cumberland
Presbyterian Church and the Cumberland Presbyterian Church in America encourage theirindividual churches and members to designate special days through the year to engage in prayer tohold up the chaplains and their families in the service to which they have been endorsed,” be denied.
RECOMMENDATION 4: That presbyteries encourage their individual churches andmembers to designate special days through the year to engage in prayer to hold up the chaplains andtheir families in the service to which they have been endorsed.
RECOMMENDATION 5: That Recommendation 3 of the Report of the Commission on
Chaplains and Military Personnel, “that the 190th General Assembly change its bylaws in Article
10.01.03 and 10.08 to rename the Commission to Commission on Federal Chaplaincies,” be adopted.
B. REPORT OF THE BOARD OF TRUSTEES OF THE HISTORICAL FOUNDATIONThe Chaplains/Historical Foundation Committee recognizes the unending task of archiving ourvital church history. We are very appreciative of the dedication and passion Mrs. Susan Knight Gore and
Ms. Ashley Lindsey have for this ministry.  Preservation of our collective history for future generations isoften a less than glorious and underappreciated calling.
1.  SUPPORT OF THE HISTORICAL FOUNDATION
Regarding Section III, A5, Denomination Day Offering.
records.

The committee felt there needs to be an understanding of the scope and cost of digitizing historical

RECOMMENDATION 6: That the Historical Foundation obtain budgetary estimates forthe conversion of fragile and deteriorating analogue media to digital formats in order that it might bepreserved. This estimate is to be presented to the 191st general assembly.
Respectively submitted,
The Chaplains/Historical Foundation Committee

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Memphis Theological Seminaryof the Cumberland Presbyterian Church
Financial Statements
July 31, 2019 and 20182021

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Table of Contents

July 31, 2019 and 2018
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
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 ...................................................................... 22
Independent Auditor's Report on Compliance for Each Major Program and on
Internal Control over Compliance Required by the Uniform Guidance ............................................................. 24
Schedule of Findings and Questioned Costs .................................................................................................... 26
Summary Schedule of Prior Audit Findings ....................................................................................................... 27

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INDEPENDENT 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,
2019, 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, 2019, 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 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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Other Matters
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, is presented for purposes of additional 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 theunderlying 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 the underlying accounting and otherrecords used to prepare the financial statements or to the 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 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 November 14, 2019,
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.
Report on Summarized Comparative Information
We have previously audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s 2018
financial statements, and we expressed an unmodified audit opinion on those audited financial statements in ourreport dated November 13, 2018. In our opinion, the summarized comparative information presented herein as ofand for the year ended July 31, 2018, is consistent, in all material respects, with the audited financial statementsfrom which it has been derived.

Memphis, Tennessee
November 14, 2019

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Statements of Financial Position

July 31, 2019 and 2018ASSETSCash and cash equivalents
Investments, at fair value
Tuition and fees receivable, net of allowance of$126,554 in 2019 and $108,554 in 2018
Pledges receivable, net of discounts on pledges and allowance
Other receivables
Capital assets, net of accumulated depreciation
Cash value of life insurance
Land held for sale
Other assets
Total assets

2019$

2,903,041
11,481,754

2018$

2,980,258
11,632,087

21,59088,172
3,034,853
24,25327,44845,11925,64995,962
301,391
3,601,972
27,70327,44873,017$ 17,626,230$ 18,765,487$$

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

231,439700,000
2,454,622

316,269
950,000
2,543,779

Total liabilities

3,386,061

3,810,048

Net Assets
Without donor restrictions
With donor restrictions

3,596,947
10,643,222

2,471,426
12,484,013

Total net assets

14,240,169

14,955,439$ 17,626,230$ 18,765,487

Total liabilities and net assets

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

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Statement of Activities

For the Year Ended July 31, 2019(with summarized comparative totals for the year ended July 31, 2018)

Operating Revenues and Support
Tuition and fees, net of scholarships of$322,790 and $340,244, respectively
Contributions and grants
Other revenue and support
Net assets released from restrictions

Without
Donor
Restrictions
$

2018
Total

1,706,470
1,166,051
135,233-

5,025,722(2,017,968)

3,007,754

3,817,712

1,486,434
258,229
230,502
102,013
121,789
82,880-1,486,434
258,229
230,502
102,013
121,789
82,8801,674,356
297,394
266,337
102,688
131,022
123,100

1,692,834
178,432-

1,692,834
178,432

1,159,343
719,809

4,153,113-

4,153,113

4,474,049

Increase (decrease) in net assets fromoperations

872,609(2,017,968)(1,145,359)(656,337)

Non-operating revenues and expenses
Investment income

252,912

177,177

430,089

947,225

Change in net assets

1,125,521(1,840,791)(715,270)

290,888

Net assets, beginning of year

2,471,426

12,484,013

14,955,439

14,664,551

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$

3,596,947

$

2019
Total

- $
423,463(2,441,431)

Total operating revenues and support

1,706,470
742,588
135,233
2,441,431

With
Donor
Restrictions$

10,643,222

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

14,240,169$$

1,610,703
2,115,847
91,162-

14,955,439

6

2,5946,215
2,021
10,054
41,43552,078903
801
126,681$ 258,229$ 1,486,434

7,796

-

-

-

-

434

-

-

-

89,5034,280$ 102,013

$

5,457

-

365
-

-

-

29,843

1,920

4,144

-

68,46911,591$ 121,789$$$

82,880

5,067

-

-

-

-

-

2,110

2,685

-

62,451
10,567

Academic
Support$-(708,080)-

90,317
13,460(10,285)
138,592
178,797

63,70965,583

-

-

4,298

931

-

$ 132,914
29,764

Facilities
Operations

-

-

-

-

51,346
-

-

-

-

-

$

-

(51,346)$

Security
Services

275,464

682,429

36,117
34,683
-

1,007
-

-

96,03439,51866,857

6,929

125

390,746
62,925$ 1,692,834$

Institutional
SupportSupporting Services$$

178,432

8,770-

18,36447,032
-

-

-

5,963
25,164

36,1101,255-

31,5044,270

Development
and FundRaising$ 4,153,113-

682,429

90,317
13,46078,606
138,592
81,715
178,797

65,82265,58328,654

154,788
177,864

180,298

49,798

10,776$ 1,890,298
265,316

2019
Total

7

$ 4,474,049--

97,421
19,565
129,666
119,024
299,480
188,060

77,711
66,87529,628248,810
136,565

190,696

49,843

21,613$ 2,372,060
427,032

2018
Total

For the Year Ended July 31, 2019(with summarized comparative totals for the year ended July 31, 2018)

MINUTES OF THE GENERAL ASSEMBLY

See independent auditor’s report and notes to the financial statements$ 230,502$ 158,279
9,904

70,9496,817$

Salaries andWages$ 885,483
Benefits
125,198
Professional
Development
10,651
Travel/AutoExpense31,260
Office Supplies
and Expense
10,710Consultants /Professional
1,445
Special Events
80,884Student /Covenant
Groups28,654
Repairs andMaintenance203
Utilities
Insurance
ExpenseProperty Taxes
Other Expense
23,190Interest Expense
Bad Debt
Depreciation
Loss on Abandoned
Project
Allocation of Facilities
Operations &Security
288,756

Instruction

Educational Program Services
Center for Program forStudent
Pastoral
Alternative
Services
Formation
Studies
LibraryStatement of Functional Expenses

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH

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Statements of Cash Flows

For the Years Ended July 31, 2019 and 2018

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 and abandonment of building project
Bad debt expense
Discount on pledges
Changes in operating assets and liabilities:
Tuition, fees and other receivables
Pledges receivable
Other assets
Accounts payable and accrued expenses

2019$

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 property and equipment
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 from (used for) financing activities
Net change in cash and cash equivalents
Cash and cash equivalents, beginning of year

2018

(715,270) $290,888

178,797(309,023)
686,041
34,683(1,510)188,060(823,220)
17,749(17,825)

182,595
97,472
27,898(84,830)(135,625)
382,124(34,254)(58,792)

96,853(190,895)(211,524)(43,093)
713,9733,450(297,719)(175,837)(50,410)620,096
4,267(665,279)

165,087(267,163)(250,000)(89,157)

40,0002,600,250(1,644,483)(339,157)

995,767(77,217)537,7092,980,258

2,442,549

Cash and cash equivalents, end of year$

2,903,041$

2,980,258

Supplemental Disclosure:Interest paid during the year$

138,787$

116,967

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

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

July 31, 2019 and 2018

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
Theological Seminary of the Cumberland Presbyterian Church is governed by a Board of Trustees elected by theGeneral 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 Home 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.
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.
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.

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

July 31, 2019 and 2018

Note 2 – Significant Accounting Policies (continued)
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, 2016.
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 2019 or 2018.
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 2019 or 2018.
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. Accordingly, certain costs have been allocated among
the programs and services benefited.
New Accounting Pronouncement
In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 201614, Presentation of Financial Statements for Not-for-Profit Entities. The Seminary adopted the provisions of thisnew standard during the year ended July 31, 2019. In addition to changes in terminology used to describe
categories of net assets throughout the financial statements, new disclosures have been added regarding liquidity
and availability of resources.
The accompanying information from the 2018 financial statements has been restated to conform to the 2019presentation and disclosure requirements of ASU 2016-14.
Subsequent Events
Memphis Theological Seminary of the Cumberland Presbyterian Church evaluated all events or transactions that
occurred through November 14, 2019, the date Memphis Theological Seminary of the Cumberland Presbyterian
Church approved these financial statements for issuance.
Note 3 – Fair Value Measurement
FASB ASC Subtopic 820-10 Fair Value Measurements,(formerly SFAS No. 157), defines fair value as theexchange price that would be received for an asset or paid to transfer a liability in the principal or mostadvantageous market for the asset or liability in an orderly transaction between market participants at themeasurement date. SFAS No. 157 established a three-level fair value hierarchy that prioritizes the inputs used tomeasure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize theuse of unobservable inputs.

10

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

July 31, 2019 and 2018

Note 3 – Fair Value Measurement (continued)
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, 2019:
Total
Investment securities
Cash/cash equivalents
Money market funds
Bonds and bond funds
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

66,120333
1,190
73,113
930,644
135,971
10,274,383$

66,120333
1,190
73,113
135,971-$930,644-$$ 11,481,754$

276,727$

930,644$ 10,274,383

$

$

-

$

-

27,448$

10,274,383

27,44811

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

July 31, 2019 and 2018

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, 2018:
Total
Investment securities
Cash/cash equivalents
Money market funds
Bonds and bond funds
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

318,889
2,269
6,202
181,601
843,339
302,039
9,977,748$

318,889
2,269
6,202
181,601
302,039-$

843,339-$

9,977,748$ 11,632,087$

811,000$

843,339$

9,977,748

$

$

-

$

-

$

27,44827,448The private investment entities are investments entered into by the Board of Stewardship to achieve greater rates
of return. They include funds whose inputs used to determine fair value are considered unobservable and are
therefore Level 3 inputs.
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.
Transactions in Level 3 assets for the years ended July 31, 2019 and 2018, were as follows:
2019

2018

9,977,748 $
657,659(12,123)(348,901)

9,477,053(383,013)
448,090435,618

Private investment entities
Beginning balance
Change in allocation of investments
Reinvestments
Realized/unrealized gains (losses)$

Ending balance$ 10,274,383$

9,977,748

Beginning balance$

27,448$27,448Ending balance$

27,448$27,448Land held for sale

12

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

July 31, 2019 and 2018

Note 3 – Fair Value Measurement (continued)
Investment income was as follows for the years ended July 31, 2019 and 2018:2019
Investment income
Change in market value of investments
Net investment income

2018

$

121,066
309,023$

124,005
823,220$

430,089$

947,225

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.
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.

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

July 31, 2019 and 2018

Note 4 – Endowments (continued)
Changes in endowment net assets for the years ended July 31, 2019 and 2018, were as follows:
Board
DesignatedEndowment
Net Assets
Without
Donor
Restrictions
Balance at July 31, 2017$

Investment return:
Investment income
Change in market value
Total investment return
Contributions
Appropriation of endowment assets for expenditure
Reclassifications
Balance at July 31, 2018
Investment return:
Investment income
Change in market value
Total investment return
Contributions
Appropriation of endowment assets for expenditure
Distributions to Seminary
Balance at July 31, 2019$

2,109,289

DonorRestricted
Endowment
Net Assets
With
Donor
Restrictions
9,093,427$ 11,202,716

25,607
427,876
453,4837,330(383,926)(49,509)24,803395,344
420,147
168,507(236,170)
49,50950,410823,220873,630
175,837(620,096)-

2,136,667

9,495,420

11,632,087

21,885
153,054
174,939(390,098)-

21,208
155,969
177,177
211,524(202,436)(121,439)

43,093309,023
352,116
211,524(592,534)(121,439)

9,560,246$ 11,481,754

1,921,508

$

Total

$

14

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

July 31, 2019 and 2018

Note 5 – Capital Assets
Capital assets are as follows at July 31, 2019 and 2018:2019
Building and improvements
Furniture and equipment
Library books
Vehicles$

4,201,902
940,625
1,934,607
4,999
7,082,133
4,779,503
2,302,630
721,618
10,605$

4,014,225
924,566
1,907,852
19,0996,865,742
4,619,744
2,245,998
712,508
643,466$

3,034,853$

3,601,972

Less accumulated depreciation
Land
Construction in progress
Capital assets, net

2018

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, 2019, these funds total $2,531,000 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. These balances are insured by
the Federal Deposit Insurance Corporation up to certain limits. At July 31, 2019, Memphis Theological Seminaryof the Cumberland Presbyterian Church’s cash balances exceeded the current FDIC limits by $124,883.
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 - Pledges Receivable
Pledges receivable primarily represent pledges from numerous donors for a capital/comprehensive campaign
totaling $297,032 and $297,472 at July 31, 2019 and 2018, respectively. Pledges receivable also include a pledge
to offset the cost of a faculty member totaling $-0- and $50,000 as of July 31, 2019 and 2018, respectively. Theseamounts have been discounted to present value using a rate of 3.07%. Management has made an allowance foruncollectible amounts for the capital/comprehensive campaign of $297,032 and $250,000 as of July 31, 2019 and2018, respectively.
As of July 31, 2019 and 2018, the pledges, net of the discount, are due to be received as follows:

Less than one year
One year to five years
Gross contributions receivable
Less: discount to present value
Less: allowance for doubtful pledges$

Contributions receivable, net$

2019297,032 $297,032(297,032)
-

$

2018
347,472
347,472(1,510)(250,000)
95,96215

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

July 31, 2019 and 2018

Note 8 – 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 December 2019. Borrowings outstanding under theagreement ($700,000 at July 31, 2019 and $950,000 at July 31, 2018) bear interest at the bank’s prime rate (5.25
percent at July 31, 2019). The line is guaranteed by the Board of Stewardship, Foundation and Benefits of the
Cumberland Presbyterian Church.
Note 9 – Note Payable
Notes payable consist of the following at July 31, 2019 and 2018:2019
Note payable, due in monthly installments of $15,777 bearing
interest at 4.00% through October 2027 with a maturity dateof November 2027$

2,454,622

2018$

2,543,779

The note payable is secured by property owned by the Seminary and located at 168 East Parkway South,
Memphis, Tennessee.
Scheduled principal payments required for the years ending July 31 are as follows:
Amount
2020
2021
2022
2023
2024
Thereafter$

92,74896,527
100,460
104,553
108,812
1,951,522

Total notes payable$

2,454,622

Note 10 – 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. Memphis
Theological Seminary of the Cumberland Presbyterian Church matched participant’s contributions to a maximumof 3.5% until July 31, 2018. Effective August 1, 2018, the match was suspended. Contributions to the plan by
Memphis Theological Seminary of the Cumberland Presbyterian Church for the years ended July 31, 2019 and2018, were $-0- and $58,458, respectively.

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Presbyterian Church
MEMPHISTHEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2019 and 2018

Note 11 – 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 boardof 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 toand from the Board of Stewardship as of July 31, 2019 and 2018, are as follows:

Seminary assets held by the Board of Stewardship:
Seminary cash held
Seminary investments held
Other receivables

2019

2018

$
2,531,000$ 11,407,208$
85,781$
2,597,460$ 11,442,105$
300,000

Note 12 – Net Assets with Donor Restrictions
Net assets with donor restrictions consist of the following at July 31, 2019 and 2018:

Subject to expenditure for specific purpose:
Scholarships
Operations
Faculty/Faculty Development
Pastoral Formation
Lectures
Facilities
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

2019$

1,116,720
72,152
540,223854,328
309,819
288,692
59,38358,26633,048
192,7432018$

1,071,391
625,538
531,796
1,017,408
305,151
1,645,234
61,79053,161
31,652
178,316

2,605,215
3,194,837
478,337
136,285
216,979
109,582
97,941
278,672

2,536,267
3,149,777
441,289
136,235
214,354
108,657
97,842
278,155$ 10,643,222$ 12,484,013

Note 13 – Concentration of Revenue
In the year ended July 31, 2018, approximately 26% of total operating revenues and support was received fromone grantor. No such concentration of revenue occurred for the year ended July 31, 2019.

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Presbyterian Church
MEMPHISTHEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2019 and 2018

Note 14 – Future Operations
Memphis Theological Seminary of the Cumberland Presbyterian Church has sustained losses from operations inunrestricted funds in most of the last six fiscal years. Over this same period, tuition revenue has decreased due
to declining student enrollment. Contributions over that period have fluctuated, but a significant portion ofcontributions have been restricted by the donors as to use other than for operations. Beginning in the fiscal year
ended July 31, 2018, the Seminary management began reducing expenses, and during the fiscal year ended July
31, 2019, significantly reduced expenses. Unrestricted contributions for the year ended July 31, 2019, decreased
from the prior year; however, enrollment began to stabilize. The Seminary experienced a substantial loss for theyear ended July 31, 2019, but most of the loss was the result of the abandonment of a planned building project.
Management is committed to taking continued steps to increase enrollment, seek additional contributions, andbring expenses in line with revenues.
Note 15 – Commitment
In March 2017, Memphis Theological Seminary of the Cumberland Presbyterian Church entered into anagreement with an architectural firm for the construction of a building at an estimated cost of $2,750,000. During
the year ended July 31, 2019, the Seminary abandoned the project due to financial considerations and wrote off$682,429 of previously capitalized assets. On October 18, 2019, the Seminary entered into a new agreement torenovate existing space in lieu of building a new building. The renovation cost per the agreement is $191,166 andis fully funded with currently held donor-restricted contributions.
Note 16 – Liquidity and Reserves
The Seminary has a policy to manage its liquidity and reserves following three guiding principles: operating withina prudent range of financial stability, maintaining adequate liquidity to fund near-term operations, and maintaining
sufficient reserves to provide reasonable assurance that long-term obligations will be discharged. The following
table reflects the Home’s financial assets as of July 31, 2019 and 2018, reduced by amounts not available forgeneral expenditures within one year.
2019
Financial Assets
Cash and cash equivalents
Accounts receivable, net
Investments
Total financial assets$

Less those unavailable for general expenditure
within one year due to:
Board-designated endowments - reserved
Term endowments
Perpetual endowments
Financial assets available to meet cash needs forgeneral expenditures within one year

2,903,041
109,762
11,481,754
14,494,557

2018$(79,012)(3,525,374)(7,117,848)$

3,772,323

2,980,258
423,002
11,632,087
15,035,347(81,118)(5,521,437)(6,962,576)$

2,470,216

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Supplementary Information

2021

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Presbyterian Church
PresbyterianSEMINARY
Church
MEMPHISTHEOLOGICALOF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Expenditures of Federal Awards

For the Year Ended July 31, 2019Federal Grantor/
Pass-Through Grantor/
Program or Cluster Title

CFDA
Number

U.S. Department of Education Federal
Family Education Loan Program

84.032

Total
Expended$

1,703,201

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, 2019. 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.

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Non-Financial Information

2021

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THE CUMBERLAND PRESBYTERIAN CHURCHINDEPENDENT AUDITOR’S REPORT 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, 2019, 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 14,
2019.
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 othermatters that are required to be reported under Government Auditing Standards.

CANNON WRIGHT BLOUNT PLLC 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and theresults of that testing, and not to provide an opinion on the effectiveness of the organization’s internal control oron compliance. This report is an integral part of an audit performed in accordance with Government AuditingStandards in considering the organization’s internal control and compliance. Accordingly, this communication is
not suitable for any other purpose.

Memphis, Tennessee
November 14, 201923

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THE CUMBERLAND PRESBYTERIAN CHURCHINDEPENDENT AUDITOR’S REPORT 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, 2019. Memphis Theological Seminary of the Cumberland Presbyterian
Church’s major federal program is 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 program.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for Memphis Theological Seminary of the Cumberland
Presbyterian Church’s major federal program 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 the major federal
program. 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 its major federal program for the year ended July 31, 2019.
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 a major federal program to determine the auditing
procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance fora 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 over
CANNON WRIGHT BLOUNT PLLC 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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compliance. 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
November 14, 201925

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

For the Year Ended July 31, 2019

SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:

Unmodified

Internal control over financial reporting:- Material weakness(es) identified?

yes

X

no

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

yesXnone noted

yes

X

no

- Material weakness(es) identified?

yes

X

no

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

yesXnone noted

yes

X

no

- Noncompliance material to financial statements
noted?
Federal Awards:
Internal control over major programs:

Type of auditor's report issued on compliance formajor program:

Unmodified

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR section 200.516(a)?
Identification of major programs:
CFDA 84.032

U.S. Department of Education Federal
Family Education Loan Program

Threshold for distinguishing type A and B programs:$750,000

Auditee qualified as low risk auditee:

X

yes

no

SECTION II - FINANCIAL STATEMENT FINDINGS
There are no financial statement findings for the year ended July 31, 2019.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
There are no federal award findings or questioned costs for the year ended July 31, 2019.

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

For the Year Ended July 31, 2019

There were no findings or questioned costs for the year ended July 31, 2018.

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2020 Audits

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MINUTES OF THE GENERAL ASSEMBLY

AUDITED FINANCIAL STATEMENTS
THE AGENCIES OF
THE CUMBERLAND PRESBYTERIANCHURCH CENTERDECEMBER 31, 20202021

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTSDECEMBER 31, 2020
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 - 23

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

24
25
26
27
28
29
30
31
32
33
34
35

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

36
37
38
39
40
41
42
43
44
45
46

Schedule of Change in Endowments Held in Trust

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERTABLE OF CONTENTS (CONTINUED)DECEMBER 31, 2020
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
48
49
50
51
52
53
54
55
56
57
58

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THE CUMBERLAND PRESBYTERIAN CHURCH

To the General Assembly Corporation
The Agencies of The Cumberland Presbyterian Church Center
Memphis, Tennessee
INDEPENDENT AUDITOR'S REPORT
We 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, 2020, and the related combined statements of activities, functional expenses, and cash flows for the year
then ended, and the related notes to the combined financial statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; this includes thedesign, implementation, and maintenance of internal control relevant to the preparation and fair presentationof 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 combined financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the combined financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
combined financial statements. The procedures selected depend on the auditor's judgment, including theassessment of the risks of material misstatement of the combined financial statements, whether due to fraud
or error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the combined financial statements in order to design audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the combined 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 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,
2020, 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.

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MINUTES OF THE GENERAL ASSEMBLY

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 28, 2021

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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FINANCIAL POSITIONDECEMBER 31, 2020
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
Total Assets
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 endowment held in trust for internal agencies
Total liabilities
Net Assets
Without donor restrictions
Undesignated
Designated
Invested in buildings, land, and equipment
Net assets without donor restrictions$$

9,849,769
13,046,326
1,911,649

12,497,951
7,616,170

Net assets available for retirement benefits
Total net assets

130,440,364
686
5,553,528
2,760,412
156,745(1,005,508)$ 144,431,638$$

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

8,660,855
21,095,621
1,150,640
2,493,053
4,889,598
92,060,024
90,573

669,341
5,705,152
11,212
139,706

7,977
10,6585,964,853
36,46344,093,513
32,976,837
4,036,329
16,983,455(32,976,837)
71,133,248

24,807,744

20,114,121
28,376,525
73,298,390

Total Liabilities and Net Assets$ 144,431,638

See accompanying notes.
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THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF ACTIVITIESFOR THE YEAR ENDED DECEMBER 31, 2020

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
on inv estments
Other income
Participant retirement plan contributions

3,868,045
1,435,674
2,872,265
149,524
60,8101,450
138,827

With Donor
Restrictions

Net Assets
Av ailable for
Retirement
Benefits$$

1,116,390
64,691
87,251-44,847(12,479)-

Totals$4,984,435
1,435,674
2,936,956
281,622
48,331
1,450
138,827

433,244
339,508-

2,785,138-

4,551,316
672,404

7,769,698
339,508
672,404

1,609,870(1,609,870)--

10,909,217

2,443,600

5,256,088

18,608,905

492,619
461,953
5,126,641
459,572
168,417--492,619
461,953
5,126,641
459,572
168,417349,662
14,771
1,456,456
153,323
122,581--2,052,465

349,662
14,771
1,456,456
153,323
122,5812,052,465

Total expenses

8,805,995-

2,052,465

10,858,460

Change in net assets

2,103,222

2,443,600

3,203,623

7,750,445

Net assets at beginning of y ear

22,704,522

17,670,521

25,172,902

65,547,945

Net assets released f rom restrictions
Total rev enues, gains, andother support
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$

24,807,744$

See accompanying notes.
3

20,114,121$

28,376,525$

73,298,390

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

353

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2019
ProgramServices
Audit fees
Archival acquisitions
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 madeHealth 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
Stewardship fees
Supplies
Telephone
Training
TravelTotal functional expenses
See accompanying notes.

$

39,362
4,943
23,713
15,86822,06825,975-

Management
and GeneralFundraising$$

29,75010,3503,895
47,98465,289-Total$

29,75039,362
10,3504,943
27,60815,86870,052
25,97565,289409,160

3,719-

412,879

4,627
2,770
153,323
3,533,896
1,431,079
32,7952,374
22,502
286,399
189
38,63089,66155,0002,467
10,003840
2,052,465
3,500
12,274
2,295
1,779
84,098$ 8,364,055

287,610
16,577
12,61911,032
146,864
80,5372,729
54,693
1,466
2,278
77,164
1,533,461
2,080
12,264$ 2,402,361

92,044
92,044

92,044
4,627
287,610
19,347
153,323
3,533,896
1,431,079
45,414
13,406
169,366
286,399
80,537
2,918
54,69340,096
89,66155,000
4,745
10,003840
77,164
2,052,465
1,533,461
3,500
14,354
14,5591,779
84,098$ 10,858,460

4

$

354

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERCOMBINED STATEMENT OF CASH FLOWSFOR THE YEAR ENDED DECEMBER 31, 2020

Cash flow s from operating activ ities
Cash received from:Contributions and gifts
Insurance program premium revenue
Interest from loans
Interest and dividends from investments
Participant retirement plan contributions
Miscellaneous income
Cash paid for:
Employee wages and benefits
Ministries, programs, and grants
Health insurance premiums
Retirement plan participant withdrawals
Management and general expenses
Other agencies$

5,539,009
1,435,674
716,9032,163,456
672,404
528,116(1,978,903)(3,973,619)(1,431,079)(2,052,465)(813,759)(523,097)

Net cash provided by operating activities

282,640

Cash flow s from inv esting activ ities
Proceeds from sale of investments:
Endowment Program
Retirement Fund
Investment Loan Program
Purchases of investments:
Endowment Program
Retirement Fund
Investment Loan Program
Loan principal payments received

18,067,168
9,658,578
27,318,768(18,818,271)(8,311,209)(28,684,870)
166,246

Net cash used in investing activities(603,590)

Cash flow s from financing activ ities
Proceeds from issuance of notes payable to individual investors
Repayments of notes payable to individual investors
Deposits into depository accounts held for church organizations and related entities
Disbursements from depository accounts held for church organizations
and related entities

609,527(154,298)
5,752,083(5,887,379)

Net cash provided by financing activities

319,933

Net decrease in cash

(1,017)

Cash at the beginning of the year

670,358

Cash at the end of the year$

See accompanying notes.
5669,3412021

THE CUMBERLAND PRESBYTERIAN CHURCH

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERNOTES TO COMBINED FINANCIAL STATEMENTS
DECEMBER 31, 2020
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, 2020.
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

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2021

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

7

2021

THE CUMBERLAND PRESBYTERIAN CHURCHNOTES 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 restrictions to net assets without
restrictions at that time. No equipment was donated to the Center during the year ended December 31,
2020.
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.
8

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MINUTES OF THE GENERAL ASSEMBLY

2021

NOTES CONTINUED
Note A - Nature of Activities and Significant Accounting Policies - Continued
Revenue Recognition - The Center follows Financial Accounting Standards Board (FASB) AccountingStandards Update (ASU) 2014-09, Revenue from Contracts with Customers and FASB ASU 2018-08,
Not-For-Profit Entities Clarifying the Scope and the Accounting Guidance for Contributions Received andContributions Made.
Contributions - Gifts of cash and other assets received are reported as revenue increasing net assets
without donor restrictions if donors do not specify purposes for which or years in which the gifts must be
used. Gifts received with a donor stipulation that limits their use are reported as revenue increasing net
assets with donor restrictions. These contributions may be restricted to be perpetual in nature, as in thecase of endowments, or carry a time or purpose restriction. When a donor-stipulated time restriction ends
or purpose restriction is accomplished, net assets with donor restrictions are reclassified to net assets
without donor restrictions and reported in the statement of activities as net assets released fromrestrictions.
Donated Services - No amounts have been reflected in the statements for donated services because
they did not meet the criteria for recognition under Financial Accounting Standards Board AccountingStandards Codification (ASC) 958-605-25.
Use of Estimates - The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial
statements, and the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from these estimates.
The Cumberland Presbyterian Church Investment Loan Program, Inc.'s (the "Program") notes receivableconsist of loans made to congregations, governing bodies, church organizations, and other qualifying
related entities. The ability of each borrower to repay its loan generally depends upon the contributions
received from its members. The number of members of each congregation and its revenue is likely tofluctuate.
The Program must rely on the borrowers or guarantors continued financial viability for repayment ofloans. If a borrower or guarantor experiences a decrease in contributions or revenues, payments on thatloan may be adversely affected. Even though the loans are collateralized by real estate, realization of theappraised value upon default is not assured and is dependent upon the local economic conditions of theborrower. Therefore, the determination of the adequacy of the allowance for notes receivable losses isbased on estimates that are particularly susceptible to significant changes in the economic environment
and market conditions for the geographic areas where the borrowers are located. While management
uses available information to recognize losses on notes receivable, further reductions in the carrying
amounts of notes receivable may be necessary based on changes in the economic conditions for thegeographic area of the borrowers. It is, therefore, reasonably possible that the estimated losses on notes
receivable may change materially in the near term. However, the amount of the change that is reasonably
possible cannot be estimated.
Income Tax Status - The Center is a not-for-profit organization exempt from federal income taxes underInternal Revenue Code (IRC) Section 501(c)(3); thus, no provision for federal income taxes has beenmade. The Center has a defined contribution retirement plan which is qualified under Internal Revenue
Code Section 403(b); thus, no provision for income taxes has been included in the Plan's financial
statements.
92021

THE CUMBERLAND PRESBYTERIAN CHURCHNOTES 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, 2020. 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, 2020, a total of $276,056 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 2020 was $77,164.
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, 2020, are as follows:
Market
Cost
Value
Total
$
14,454,727$
28,376,525
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

359

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MINUTES OF THE GENERAL ASSEMBLY

2021

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, 2020, are as follows:

Total

$

Cost
42,000,134$

MarketValue
75,815,837

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, 2020:

Available for general use

Without Donor
Restrictions$
752,542

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
752,542

14,401,451-

14,401,451-

12,063,738

12,063,738

15,153,993

11$

5,759,106
17,822,844$

5,759,106
32,976,837

2021

THE CUMBERLAND PRESBYTERIAN CHURCH361

NOTES CONTINUED
Note D - Endowment Program - Continued
Changes in endowment net assets for the year ended December 31, 2020:
Without Donor
With Donor
Restrictions
Restrictions
Endowment net assets,
beginning of year$
13,711,469$
15,606,161
Investment return, net
2,834,082
2,925,024
Contributions
10,36884,631
Appropriation of endowment assets
pursuant to spending policy(792,972)
Distribution from board-designatedendowment pursuant to policy(1,401,926)
Endowment net assets,
end of year$
15,153,993$
17,822,844

Total
$

29,317,630
5,759,106
94,999(792,972)(1,401,926)$

32,976,837

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

2,335,862
3,664,072
5,513,800
118,0111,224,404
294,530
22,912
1,793,413
2,855,840
17,822,844

362

MINUTES OF THE GENERAL ASSEMBLY

2021

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, 2020. 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$$

2,133,174
127,833
88,93357,7491,636,334
197,912130,4978,260,449
1,102,465
44,235464,374
55,209102,287
14,401,451

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 Board of Stewardship, Ministry Council, and Historical Foundation to ensure they are
expended in accordance with the donor restrictions. The specific purposes are as follows:

Perpetual in
NatureSmall church loan program
Missions
Christian education
Clergy support
Communications
Church heritage$490,993490,993
12,006,958$

1,204,212
295,040
81,77722,449196,806
1,800,284
5,815,886$

12,497,951$

7,616,170

Donor-restricted endowments
Net assets with donor restrictions

13

PurposeRestrictions

2021

THE CUMBERLAND PRESBYTERIAN CHURCH363

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, 2020, are as follows:

Total

$

Cost
20,517,750$

MarketValue
21,095,621

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

364

MINUTES OF THE GENERAL ASSEMBLY

2021

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, 2020.
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$$

4,683,784(750,000)
3,933,784

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 2020 are:Year ending
December 31,

Amount

2021
2022
2023
2024
2025

$

$

15

253,085
283,921286,131
287,031299,542
1,409,710

2021

THE CUMBERLAND PRESBYTERIAN CHURCHNOTES CONTINUED
Note G - Funds Held in Trust
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, 2020 is asfollows:
Nominating
Committee
Committee
on Judiciary
Balance at beginning of year
$
5,680
$
3,160
Our United Outreach
3,561
11,947
Disbursements(11,689)
$
9,241
$
3,418
Balance at end of year

Committee on
Theology andSocial Concerns$
15,1804,864(4,679)$15,365

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

Commission
on Chaplains$
8,262
12,939(12,666)$
8,535

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, 2020 of the Investment Loan Program account is $94,404. Thebalance at December 31, 2020 of the Endowment Program account is $2,066,786.
Note I - Real Estate
Real estate assets of both the Ministry Council and the Historical Foundation are held for investment andare, therefore, not depreciated. These assets amounted to the following at December 31, 2020:
Ministry
Historical
Property Location
CouncilFoundation
Total
San Francisco, California$
51,818$$51,818Birthplace Shrine Chapel,
Dickson County, Tennessee
21,50021,500
McAdow Home,
Dickson County, Tennessee
17,255
17,255
Total$
51,818$38,755$90,573

16

365

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MINUTES OF THE GENERAL ASSEMBLY

2021

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, 2020 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$
5,103,802
21,095,621$
26,199,423

Retirement
Fund$544,136
1,150,640
892,030
25,782,396$
28,369,202

Endowment
Program$
3,012,917
2,493,053
3,997,568
66,277,628$
75,781,166

$

$

Total
8,660,855
21,095,621
1,150,640
2,493,053
4,889,598
92,060,024
90,573
130,440,364

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

2021

THE CUMBERLAND PRESBYTERIAN CHURCH367

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
Fair values of assets measured on a recurring basis at December 31, 2020 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$ 21,095,621
1,150,640
2,493,053
4,889,598
92,060,024$ 121,688,936

Quoted Prices
In Active
Market for
Identical Assets(Level 1)$
2,493,053$ 2,493,053

Significant
Other
Observable
Inputs(Level 2)$ 21,095,621
1,150,640
4,889,598$ 27,135,859

Significant
Unobservable
Inputs(Level 3)$
92,060,024$ 92,060,024

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 $5,553,526 listed on the combined statement offinancial position.

18

368

MINUTES OF THE GENERAL ASSEMBLY

2021

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, 2020:

Fair Value

UnfundedCommitments

Redemption
Frequency(If Currently
Eligible)

Redemption
NoticePeriod

None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None

AnnualAnnualAnnualAnnualAnnualAnnualAnnualAnnualAnnualSee Note
AnnualAs Realized
AnnualQuarterly
Quarterly
As Realized

90 Days
90 Days
90 Days
90 Days
90 Days
90 Days
90 Days
90 Days
90 DaysSee Note
90 DaysN/A
90 Days
60 Days
60 DaysN/A

Private Investment Entities
GT Emerging Markets (QP), L.P.

$

GT Offshore Fund, Ltd. (Class A)
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.
Headlands Capital Offshore, L.P.
Midland Intl Equity QP Fund, L.P.
Midland U.S. QP Fund, L.P.
GT ILS Fund, L.P.

$

6,181,305
10,426,733
13,120,170
4,187,236
4,600,825
626,306
1,304,626
521,318594,329
4,128,364
2,904,301
1,734,588
1,212,031
17,729,759
22,659,178
128,955
92,060,024

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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THE CUMBERLAND PRESBYTERIAN CHURCH369

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, 2020:
Retirement
Fund
Private Investment Entities
GT Emerging Markets (QP), L.P.
GT Offshore Fund, Ltd. (Class A)
GT Offshore Fund, Ltd. (Class B)
GT ILS Fund, L.P.
GT ERISA Fund, Ltd. (Class A)
GT ERISA Fund, Ltd. (Class B)
GT Real Assets, L.P.
GT Real Assets II, L.P.
GT Real Assets III, L.P.
GT Credit Opportunity Fund, L.P.
GT Special Opportunities III, L.P.
Palladian Partners VIII L.P.
Palladian Partners IX L.P.
Midland Intl Equity QP Fund, L.P.
Headlands Capital Offshore, L.P.
Midland U.S. QP Fund, L.P.

$$

1,744,634
34,9384,187,236
4,600,825
194,371372,750
142,178
154,085
1,213,793
792,082459,156
4,996,481
366,428
6,523,439
25,782,396

Endowment
Program$$

4,436,671
10,426,733
13,120,170
94,017431,935
931,876
379,140
440,2442,914,571
2,112,219
1,275,432
12,733,278
845,603
16,135,739
66,277,628

Total
Fair Value$$

6,181,305
10,426,733
13,120,170
128,955
4,187,236
4,600,825
626,306
1,304,626
521,318594,329
4,128,364
2,904,301
1,734,588
17,729,759
1,212,031
22,659,178
92,060,024

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

20

370

MINUTES OF THE GENERAL ASSEMBLY

2021

NOTES CONTINUED
Note L - Fair Value Measurements - Continued
GT Real Assets, L.P and GT Real Assets II, L.P. - These funds are organized as "funds of funds"
investment vehicles that will pool and invest funds, generally through "Managed Investment Vehicles," forthe purpose of generating attractive risk-adjusted returns by opportunistically investing 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 ILS Fund, L.P. - This fund's objective is to invest in insurance-linked assets and securities that carry
exposure to insurance risk. The fund seeks to achieve positive risk-adjusted returns over a long-term
investment horizon with limited correlation to other asset classes.
GT Institutional Fixed Income Fund L.P. - This fund includes an investment in a private investment fundwhich invests primarily in closed-end bond funds.
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

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THE CUMBERLAND PRESBYTERIAN CHURCH371

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

669,341
5,705,152
11,212
139,706
10,795,528
5,553,526
22,874,465

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

(5,821,474)(5,265,443)$

11,787,548

The amounts above do not include funds in the approximate amount of $14,400,000 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.
Management applied for and received approximately $300,000 in financial relief offered by the federal
government under the Payroll Protection Program (PPP), a loan program administered by the Small
Business Administration. This program is designed to allow small businesses and nonprofit organizations
to keep their employees on the payroll. The Organization maintained the same level of payroll costs
during the covered period following loan disbursement and all loan proceeds were spent on payroll costs
and other eligible expenses in accordance with program requirements; thus, management anticipates full
forgiveness of the loan. PPP proceeds are recorded as Other Income in the Statement of Activities. PPP
proceeds were received by General Assembly Corporation, Ministry Council, Historical Foundation, andBoard of Stewardship, Foundation, and Benefits.

22

372

MINUTES OF THE GENERAL ASSEMBLY

2021

NOTES CONTINUED
Note O - Subsequent Events
Subsequent events were evaluated through May 28, 2021, which is the date the financial statements
were available to be issued.

232021

THE CUMBERLAND PRESBYTERIAN CHURCH

373

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONOUR UNITED OUTREACHDECEMBER 31, 2020

Endowment earnings receivable

ASSETS$

Endowments - held by Endowment Program

35,5913,305,017

Total Assets$

3,340,608

LIABILITIES AND NET ASSETS
Liabilities
Cash borrowed from other agencies, boards, and divisions
Due to outside church organizations
Total liabilities$

19,20530,60649,811Net Assets
Without donor restrictions
Undesignated434,957

With donor restrictions
Perpetual in nature
Purpose restrictions$

2,162,282
693,558

Net assets with donor restrictions

2,855,840

Total net assets

3,290,797

Total Liabilities and Net Assets$

See independent accountant's report.

24

3,340,608

374

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONGENERAL ASSEMBLY CORPORATIONDECEMBER 31, 2020

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

ASSETS$

5,713
913,701686
920,100

Endowments - held by Endowment Program

521,198

Total Assets$

1,441,298

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$

210,724
13,74836,463

Total liabilities

260,935

Net Assets
Without donor restrictions
Undesignated
Designated$747,254
410,195

Net assets without donor restrictions

1,157,449

With donor restrictions
Perpetual in nature
Purpose restrictions

15,558
7,356

Net assets with donor restrictions

22,914

Total net assets

1,180,363

Total Liabilities and Net Assets$

See independent accountant's report.

25

1,441,298

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

375

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTRY COUNCIL
DECEMBER 31, 2020

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

ASSETS$361,529
2,696
173,5933,050,602
51,8183,640,238

Endowments - held by Endowment Program

18,850,429

Total Assets
Liabilities
Accounts payable
Unearned subscriptions$

22,490,667

$

3,662
10,658LIABILITIES AND NET ASSETS

Total liabilities

14,320Net Assets
Without donor restrictions
Undesignated
Designated$3,267,240
10,474,001

Net assets without donor restrictions

13,741,241

With donor restrictions
Perpetual in nature
Purpose restrictions

4,865,750
3,869,356

Net assets with donor restrictions

8,735,106

Total net assets

22,476,347

Total Liabilities and Net Assets$

See independent accountant's report.

26

22,490,667

376

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSHARED SERVICESDECEMBER 31, 2020
ASSETS

Cash
Accounts receivable
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$

169,565205
2,760,412(848,763)
156,745(156,745)$

2,081,419$$-

169,770
1,911,649

Net assets without donor restrictions

2,081,419

Total Liabilities and Net Assets$

See independent accountant's report.
27

2,081,419

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

377

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONHISTORICAL FOUNDATIONDECEMBER 31, 2020

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

ASSETS

$

67,063
20,824
220,938
38,755347,580
1,945,163

Endowments - held by Endowment Program
Total Assets

Liabilities

LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated$$2,292,743$-

245,790
47,361

Net assets without donor restrictions

293,151

With donor restrictions
Perpetual in nature
Purpose restrictions

1,299,553
700,039

Net assets with donor restrictions

1,999,592

Total net assets

2,292,743

Total Liabilities and Net Assets$

See independent accountant's report.
28

2,292,743

378

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSDECEMBER 31, 2020

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

ASSETS

$

17,881
25,326377,433
420,640

Endowments - held by Endowment Program

2,372,203

Total Assets

Liabilities

LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated$$2,792,843$-

425,138
32,101

Net assets without donor restrictions

457,239

With donor restrictions
Perpetual in nature
Purpose restrictions

1,648,141
687,463

Net assets with donor restrictions

2,335,604

Total net assets

2,792,843

Total Liabilities and Net Assets$

See independent accountant's report.
29

2,792,843

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

379

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONSMALL CHURCH LOAN PROGRAMDECEMBER 31, 2020

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

ASSETS

Total Assets

Liabilities

LIABILITIES AND NET ASSETS$

63,353427,640$

490,993$-

Net Assets
With donor restrictions
Perpetual in nature

490,993

Total Liabilities and Net Assets$

See independent accountant's report.
30

490,993

380

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATION
INSURANCE PROGRAMDECEMBER 31, 2020

Cash
Accounts receivable
Due from other agencies, boards, and divisions

ASSETS

$12,014
8,310
97,461
117,785

Endowments - held by Endowment Program

2,066,786

Total Assets

Liabilities
Accounts payable$

2,184,571

$

4,315

LIABILITIES AND NET ASSETSNet Assets
Without donor restrictions
Undesignated
Designated$311,640
1,868,616

Net assets without donor restrictions

2,180,256

Total Liabilities and Net Assets$

See independent accountant's report.
31

2,184,571

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

381

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONMINISTERIAL AID
DECEMBER 31, 2020

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

ASSETS$

42,30435,157321,173
398,634

Endowments - held by Endowment Program

3,916,042

Total Assets

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

4,314,676$$-

426,552
214,052

Net assets without donor restrictions

640,604

With donor restrictions
Perpetual in nature
Purpose restrictions

2,015,674
1,658,398

Net assets with donor restrictions

3,674,072

Total net assets

4,314,676

Total Liabilities and Net Assets$

See independent accountant's report.
32

4,314,676

382

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONINVESTMENT LOAN PROGRAMDECEMBER 31, 2020
ASSETSInterest and dividends receivable, net of allowance for uncollectible interest
Securities and investments
Cash equivalents
Mortgage backed securities$$

5,103,802
21,095,621

97,712

26,199,423
3,933,784

Loans receivable, net of allowance for loan losses
Total Assets$ 30,230,919

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

5,389,707
4,036,329
16,983,455

Total liabilities

26,409,491

Net Assets
Without donor restrictions
Undesignated3,821,428

Total Liabilities and Net Assets$ 30,230,919

See independent accountant's report.
33

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

383

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONRETIREMENT FUNDDECEMBER 31, 2020
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$$

544,136
1,150,640
892,030
25,782,396

7,323

28,369,202$ 28,376,525

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

28,376,525

Total Liabilities and Net Assets$ 28,376,525

See independent accountant's report.
34

384

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FINANCIAL POSITION INFORMATIONENDOWMENT PROGRAMDECEMBER 31, 2020

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

ASSETS

$$3,012,917
2,493,053
3,997,568
66,277,628

228,914
34,67175,781,166
1,556,391

Loans receivable, net of allowance for loan losses

77,601,142
Less: Net endowments held in trust for internal agencies(32,976,837)$ 44,624,305

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$$

530,792

5,392,762
13,990,977
3,521,322
21,188,452

44,093,513

2,479,044
15,843,622
2,372,202
3,305,017
521,198
170,603357,160
1,945,163
2,066,786
3,916,042

32,976,837(32,976,837)
44,624,305

Total liabilities
Net Assets$ 44,624,305

Total Liabilities and Net Assets
See independent accountant's report.
35

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

385

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2020

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

2,207,226
71,993
6,164
124,296

Totals27,852
6,917
450,128(124,296)$

2,235,078
78,9106,164
450,128-

2,409,679

360,6012,770,280

2,260,745
3,719
92,044-2,260,745
3,719
92,0442,356,508-

2,356,508

Change in net assets

53,171

360,601

413,772

Net assets at beginning of year

381,786

2,495,239

2,877,025

Expenses
Program services
Management and generalFundraising
Total expenses

Net assets at end of year$

See independent accountant's report.
36434,957$

2,855,840$

3,290,797

386

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2020

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

178,160
298,999
116,161
21,97552,153999

Totals

1,096
2,577
(999)

$

178,160
298,999
117,257
21,97552,153
2,577-

668,447

2,674

671,121238,005
223,948--

238,005
223,948-

Total expenses

461,953-

461,953

Change in net assets

206,494

2,674

209,168

Net assets at beginning of year

950,955

20,240971,195

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.
37

1,157,449$

22,914$

1,180,363

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

387

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2020

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$$

1,128,979

Totals2,561,617
1,195,773
141,289
51,5181,450
113,316
25,511
194,368
1,142,069

1,016,990
39,44071,555
1,102,206(1,142,069)

6,555,890

1,088,122

3,898,709
1,227,932--$

1,128,979
1,016,990
2,601,057
1,195,773
141,289
123,0731,450
113,316
25,511
194,368
1,102,206
7,644,012-

3,898,709
1,227,932-

5,126,641

Total expenses

5,126,641

Change in net assets

1,429,249

1,088,122

2,517,371

Net assets at beginning of year

12,311,992

7,646,984

19,958,976

8,735,106$ 22,476,347

Net assets at end of year

$ 13,741,241

See independent accountant's report.
38

$

-

388

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2020

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

With Donor
Restrictions$$

Expenses
Program services
Management and generalFundraising356,320

Totals-$356,320459,572--

459,572-

Total expenses

459,572-

459,572

Change in net assets(103,252)-(103,252)

Net assets at beginning of year

2,184,671-

2,184,671

Net assets at end of year$

See independent accountant's report.
39

2,081,419$-$

2,081,419

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

389

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2020

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

66,8102,962
24,333
21,62888,461

Totals36,725
4,078
8,158
282,883(88,461)$

66,81039,68728,411
8,158
21,628282,883-

204,194

243,383

447,577

56,629111,788--

56,629111,788-

Total expenses

168,417-

168,417

Change in net assets

35,777

243,383

279,160

Net assets at beginning of year

257,374

1,756,209

2,013,583

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.
40

293,151$

1,999,592$

2,292,743

390

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2020

Revenues, gains, and other support
Our United OutreachContributions and gifts
Endowment earnings
Management service fees
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

133,620
7,156
58,15560,81065,19599,324

Totals

20,0504,957
368,963(99,324)$

133,620
27,206
63,11260,81065,195368,963-424,260

294,646

718,906

66,346283,316--

66,346283,316-

Total expenses

349,662-

349,662

Change in net assets

74,598294,646369,244

Net assets at beginning of year

382,6412,040,958

2,423,599

Expenses
Program services
Management and generalFundraising

Net assets at end of year$

See independent accountant's report.
41457,239$

2,335,604$

2,792,843

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

391

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONSMALL CHURCH LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020

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

14,771

Totals

14,771
7,538(14,771)$

14,771
7,538-

14,771

7,538

22,30914,771--

14,771-

14,771-

14,771

Change in net assets

-

7,538

7,538

Net assets at beginning of year-

483,455

483,455

Expenses
Program services
Management and generalFundraising
Total expenses$

Net assets at end of year

See independent accountant's report.
42

-

$

490,993$490,993

392

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020

Revenues, gains, and other support
Premium revenue
Contributions
Interest income
Net realized gain on investments
Net unrealized gain on investments

Without Donor
Restrictions

With Donor
Restrictions$$

Total revenues, gains, and other support

1,435,674
4,640
7,399
45,373
143,815

Totals-$1,435,674
4,640
7,399
45,373
143,815

1,636,901-

1,636,901

1,431,951
24,505--

1,431,951
24,505-

Total expenses

1,456,456-

1,456,456

Change in net assets

180,445-

180,445

1,999,811-

1,999,811

Expenses
Program services
Management and generalFundraising

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

See independent accountant's report.
43

2,180,256$-$

2,180,2562021

THE CUMBERLAND PRESBYTERIAN CHURCH

393

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONMINISTERIAL AID
FOR THE YEAR ENDED DECEMBER 31, 2020

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

$

$

8,203
578,381(139,950)

10,00040,006
19,229578,381-

200,982446,634

647,616

153,323--

153,323-

Total expenses

153,323-

153,323

Change in net assets

47,659446,634

494,293

Net assets at beginning of year

592,945

3,227,438

3,820,383

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

Net assets at end of year$

See independent accountant's report.
44

10,00040,006
11,026
139,950

Totals

640,604$-

3,674,072$$

4,314,676

394

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020

Revenues, gains, and other support
Interest income
Interest expense

Without Donor
Restrictions

With Donor
Restrictions$$

Net interest income

1,042,513(984,907)
57,606

Net gain on investments

Totals-$-

1,042,513(984,907)
57,606

244,056-

244,056

301,662-

301,662

Expenses
Program services
Management and generalFundraising

55,00067,581--55,00067,581-

Total expenses

122,581-

122,581

Change in net assets

179,081-

179,0813,642,347-

3,642,347

Total revenues, gains, and other support

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

See independent accountant's report.
45

3,821,428$-$

3,821,428

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

395

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF ACTIVITY INFORMATIONRETIREMENT FUNDFOR THE YEAR ENDED DECEMBER 31, 2020
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

44,847(12,479)
492,758
4,058,558
4,583,684
672,404

Total additions

5,256,088

Deductions from Net Assets Attributed to:Participant withdrawals

2,052,465

Change in plan assets available for retirement benefits

3,203,623

Plan assets available for retirement benefits at beginning of year

25,172,902

Plan assets available for retirement benefits at end of year

See independent accountant's report.
46$ 28,376,525

396

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTERSCHEDULE OF CHANGE IN ENDOWMENTS HELD IN TRUSTENDOWMENT PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020
Change in Endowments Held in Trust:
Revenues, gains, and other support
Contributions and gifts
Interest and dividend income
Net realized gain on investments
Net unrealized gain on investments$

Total revenues, gains, and other support

3,955,238
223,481
1,690,879
10,513,490
16,383,088

Disbursements to agencies

3,471,496

Change in endowments held in trust

12,911,592

Endowments held in trust at beginning of year

64,158,756

Endowments held in trust at end of year

$ 77,070,348

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

3,521,322
5,392,762
13,990,977
21,188,452
44,093,513

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

2,479,044
15,843,622
2,372,202
3,305,017
521,198
170,603357,160
1,945,163
2,066,786
3,916,042
32,976,837

Endowments held in trust at end of year

$ 77,070,350

See independent accountant's report.
47

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

397

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONOUR UNITED OUTREACH
FOR THE YEAR ENDED DECEMBER 31, 2020
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$

111,350
133,620
12,939Management
and GeneralFundraising

$

$

-

-

Total

$

111,350
133,620
12,9394,543
12,204
276,148
11,135--

4,543
12,204
276,148
11,13566,810281,715
178,158
66,810127,830
202,657
241,629
111,350
28,0603,719--

66,810281,715
178,158
66,810127,830
202,657
241,6293,719
111,350
28,060356,32035,000-92,044-356,320
92,04435,0002,258,278
2,467$ 2,260,745

3,719
-

92,044-2,354,041
2,467

See independent accountant's report.
48

$

3,719

$

92,044$2,356,508

398

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONGENERAL ASSEMBLY CORPORATIONFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServicesManagement
and GeneralFundraising$

Conferences and events
Employee benefits
Equipment maintenance
Grants madeInsurance
Payroll taxes
Postage and shipping
Printing and publications
Retirement for Center employees
Salaries
Supplies
Travel

$

833
2,770
228,624
2,335
134
847
563
1,899

$

Total functional expenses$

238,005$

See independent accountant's report.
49

30,872
4,640
8,680
179,756
223,948

$

Total
-

$

$

833
30,872
2,770
228,624
2,335
4,640
134
847
8,680
179,756563
1,899
461,9532021

THE CUMBERLAND PRESBYTERIAN CHURCH

399

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTRY COUNCIL
FOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServicesManagement
and GeneralFundraising$

Computer
Conferences and events
Consulting fees
Contract labor
Dues and subscriptions
Employee benefits
Grants madeInsurance
Legal fees
Miscellaneous
Missionary support
OfficePayroll taxes
Postage and shipping
Printing and publications
Purchases for resale
Rent
Retirement for Center employees
Salaries
Supplies
Telephone
Training
Travel$19,46515,03522,06823,6652,131
3,267,071
22,033
1,540
21,724
286,399
189
36,22084,811
9,720
840
9,033
2,295
1,779
72,691$

Total functional expenses$

3,898,709$

See independent accountant's report.
50

159,594
29,742
46,302992,294
1,227,932

$

Total
-

$

$

19,46515,03522,06823,665
2,131
159,594
3,267,071
22,033
1,540
21,724
286,399
189
29,74236,22084,8119,720
840
46,302992,294
9,033
2,295
1,779
72,691
5,126,641

400

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSHARED SERVICESFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServices
Audit fees
Bank fees
ComputerConsulting fees
Depreciation
Employee benefits
Equipment maintenanceInsurance
Miscellaneous
Occupancy
Office expense
Payroll taxes
Postage and shipping
Property tax
Retirement for Center employees
Salaries
Supplies
Telephone
Total functional expenses

$

$

-

See independent accountant's report.
51

Management
and GeneralFundraising

$

$

$

23,45010,3503,895
47,98465,28919,574
16,577
12,619100,000
80,537
215
4,201
550
2,278
2,746
54,9182,080
12,264
459,572

$

Total
-

$

$

23,45010,3503,895
47,98465,28919,574
16,577
12,619100,000
80,537
215
4,201
550
2,278
2,746
54,9182,080
12,264
459,5722021

THE CUMBERLAND PRESBYTERIAN CHURCH

401

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONHISTORICAL FOUNDATIONFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServicesManagement
and GeneralFundraising$-$

39,362
4,943
2,310
1,217
10,912
2,087
568
6,559
22
283
8,574
85,743
336
5,501

$

-

$

168,417

Archival acquisitions
Birthplace shrine
Contract labor
Dues and subscriptions
Employee benefits
Insurance
Miscellaneous
Payroll taxes
Postage and shipping
Purchases for resale
Retirement for Center employees
Salaries
Supplies
Travel

$39,362
4,943
2,310
1,217
2,087
568
22
283
336
5,501

$

Total functional expenses$

56,629$See independent accountant's report.
52

10,912
6,559
8,574
85,743
111,788

Total

402

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONBOARD OF STEWARDSHIP, FOUNDATION, AND BENEFITSFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServices
Computer
Dues and subscriptions
Employee benefits
Grants madeInsurance
Ministerial Aid
Miscellaneous
Payroll taxes
Postage and shipping
Printing and publications
Retirement for Center employees
Salaries
Stewardship fees
Supplies
Travel and board meetings
Total functional expenses

$

$

4,248
516
38,201
6,340
834
210
2,145
4,003
3,500
2,342
4,007
66,346

See independent accountant's report.
53

Management
and GeneralFundraising

$

$

-

$

4,248
516
66,65838,201
6,340
834
210
7,887
2,145
4,003
9,774
198,997
3,500
2,342
4,007

$

-

$

349,662$

66,658
7,887
9,774
198,997
283,316

Total

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

403

THE AGENCIES OF THE THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONSMALL CHURCH LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServices
Distribution to other agencies, boards,
and divisions of The Cumberland
Presbyterian Church:
Investment Loan Program
Total functional expenses$$

14,771
14,771

See independent accountant's report.
54

Management
and GeneralFundraising

$
$

$
$

-

Total

-

$
$

14,771
14,771

404

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATION
INSURANCE PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020

Dues and subscriptions
Health insurance premiums
Payroll taxes
Postage and shipping
Retirement for Center employees
Salaries
Total functional expenses$$

ProgramServicesManagement
and GeneralFundraising763
1,431,079
109
1,431,951

$

$

-

$

763
1,431,079
1,664
109
1,088
21,753$-$

1,456,456

See independent accountant's report.
55

$

1,664
1,088
21,75324,505Total

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

405

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONMINISTERIAL AID
FOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServices
Financial assistance payments
Total functional expenses$$

153,323
153,323

See independent accountant's report.
56

Management
and GeneralFundraising

$

-

$

-

$

153,323

$

-

$

-

$

153,323

Total

406

MINUTES OF THE GENERAL ASSEMBLY

2021

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONINVESTMENT LOAN PROGRAMFOR THE YEAR ENDED DECEMBER 31, 2020
ProgramServices
Audit fees
Legal fees
Miscellaneous
OfficePostage and shipping
Program management fees
Total functional expenses$$

55,00055,000See independent accountant's report.
57

Management
and GeneralFundraising

$

$

$

6,300
10,98746,864
2,514
916
67,581

$

Total
-

$

$

6,300
10,98746,8642,514
916
55,000122,5812021

THE CUMBERLAND PRESBYTERIAN CHURCH

407

THE AGENCIES OF THE CUMBERLAND PRESBYTERIAN CHURCH CENTER
STATEMENT OF FUNCTIONAL EXPENSES INFORMATIONRETIREMENT FUNDFOR THE YEAR ENDED DECEMBER 31, 2020

Participant withdrawals
Total functional expenses$$

ProgramServicesManagement
and GeneralFundraising2,052,465
2,052,465

$

-

$

-

$

2,052,465

$

-

$

-

$

2,052,465

See independent accountant's report.
58

Total

408

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

409

410

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

411

412

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

413

414

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

415

416

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

417

418

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

419

420

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

421

422

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

423

424

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

425

426

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

427

428

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

429

430

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

431

432

MINUTES OF THE GENERAL ASSEMBLY

2021

2021

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Memphis Theological Seminaryof the Cumberland Presbyterian Church
Financial Statements
July 31, 2020 and 20192021

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Table of Contents

July 31, 2020 and 2019
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 ................................................................................................... 19
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 ...................................................................... 21
Independent Auditor's Report on Compliance for Each Major Program and on
Internal Control over Compliance Required by the Uniform Guidance ............................................................. 23
Schedule of Findings and Questioned Costs .................................................................................................... 25
Summary Schedule of Prior Audit Findings ....................................................................................................... 26

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INDEPENDENT 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,
2020, 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, 2020, 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 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

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Other Matters
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, is presented for purposes of additional 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 theunderlying 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 the underlying accounting and otherrecords used to prepare the financial statements or to the 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 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 October 5, 2020, 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.
Report on Summarized Comparative Information
We have previously audited Memphis Theological Seminary of the Cumberland Presbyterian Church’s 2019financial statements, and we expressed an unmodified audit opinion on those audited financial statements in ourreport dated November 14, 2019. In our opinion, the summarized comparative information presented herein as ofand for the year ended July 31, 2019, is consistent, in all material respects, with the audited financial statementsfrom which it has been derived.

Memphis, Tennessee
October 5, 2020

4

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

July 31, 2020 and 2019ASSETSCash and cash equivalents
Investments, at fair value
Tuition and fees receivable, net of allowance of$126,554 in 2020 and 2019
Other receivables
Capital assets, net of accumulated depreciation
Cash value of life insurance
Land held for sale
Other assets
Total assets

2020$

1,888,904
12,228,735

2019$

2,903,041
11,481,754

37,55644,3983,207,477
21,361
27,44866,52821,59088,172
3,034,853
24,25327,44845,119$ 17,522,407$ 17,626,230$$

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

115,169
97,766
2,787,092

231,439700,000
2,454,622

3,000,027

3,386,061

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

1,675,439
1,921,508
3,596,947
10,643,222

14,522,380

14,240,169$ 17,522,407$ 17,626,230

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MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Statement of Activities

For the Year Ended July 31, 2020
(with summarized comparative totals for the year ended July 31, 2019)

Operating Revenues and Support
Tuition and fees, net of scholarships of$338,706 and $322,790, respectively
Contributions and grants
Other revenue and support
Net assets released from restrictions

Without
Donor
Restrictions
$

2019
Total

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

3,363,360(532,239)

2,831,121

3,007,754

1,315,441
247,845
246,210
115,558
108,824
84,757-1,315,441
247,845
246,210
115,558
108,824
84,757

1,486,434
258,229
230,502
102,013
121,789
82,880934,960
169,354-934,960
169,354

1,692,834
178,432

3,222,949-

3,222,949

4,153,113

Increase (decrease) in net assets fromoperations

140,411(532,239)(391,828)(1,145,359)

Non-operating revenues and expenses
Investment income

342,543

331,496

674,039

430,089

Change in net assets

482,954(200,743)

282,211(715,270)

3,596,947

10,643,222

14,240,169

14,955,439

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, beginning of year
Net assets - end of year$

4,079,901

$

2020
Total

- $
342,478(874,717)

Total operating revenues and support

1,631,722
645,525
211,396874,717With
Donor
Restrictions$

10,442,479

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

14,522,380$$

1,706,470
1,166,051
135,233-

14,240,169

6

1,4442,599
1,644
36,924
39,21952,081890
531
119,907$ 247,845$ 1,315,441

7,379

-

-

-

-

4,177
-

-

-

-

95,1528,850$ 115,558

$

5,165

-

2,110
-

-

-

11,380

2,100

4,480

-

70,703
12,886$ 108,824$$$

84,757

4,796

-

60
-

-

-

-

2,002

1,376

-

65,213
11,310

Academic
Support$-(669,093)-

89,504
13,130(14,576)
118,992
195,347

60,30254,295

-

-

3,775

887

-

$ 122,658
24,779

Facilities
Operations

-

-

-

-

49,722
-

-

-

-

-

$

-

(49,722)$

Security
Services$$

934,960

260,733

4,019
-

453
-

-

141,409
21,07961,4504,763

660

379,464
60,930Institutional
SupportSupporting Services$$

169,354

8,302

-

5,000
9,625
-

-

-

1,255
27,82024,2301,739-

74,93016,453Development
andFundraising$ 3,222,949--

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

61,94954,29538,398

199,867
106,609161,395

23,966

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

2020
Total

7

$ 4,153,113-

682,429

90,317
13,46078,606
138,592
81,715
178,797

65,82265,58328,654

154,788
177,864

180,298

49,798

10,776$ 1,890,298
265,316

2019
Total

For the Year Ended July 31, 2020
(with summarized comparative totals for the year ended July 31, 2019)

MINUTES OF THE GENERAL ASSEMBLY

See independent auditor’s report and notes to the financial statements$ 246,210$ 150,107
14,27369,9794,457$

Salaries andWages$ 771,249
Benefits
124,220
Professional
Development
10,148Travel/AutoExpense
9,277
Office Supplies
and Expense
13,158Consultants /Professional
3,304
Special Events
44,686Student /Covenant
Groups38,398
Repairs andMaintenance304
Utilities
Insurance
ExpenseProperty Taxes
Other Expense
27,383
Interest Expense
Bad Debt
Depreciation
Loss on Abandoned
Project
Allocation of Facilities
Operations &Security
273,314

Instruction

Educational Program Services
Center for Program forStudent
Pastoral
Alternative
Services
Formation
Studies
LibraryStatement of Functional Expenses

MEMPHIS THEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH

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

For the Years Ended July 31, 2020 and 2019

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 and abandonment of building project
Bad debt expense
Discount on pledges
Changes in operating assets and liabilities:
Tuition, fees and other receivables
Pledges receivable
Other assets
Accounts payable and accrued expenses

2020$

282,2112019$(715,270)

195,347(568,168)
10,714-

178,797(309,023)
686,041
34,683(1,510)27,808(21,409)(116,270)

182,595
97,472
27,898(84,830)(189,767)

96,853(1,330,911)(28,276)
1,180,374
2,892(378,685)(211,524)(43,093)
713,9733,450(297,719)(554,606)

165,087(602,234)
425,300(92,830)(250,000)(89,157)(269,764)(339,157)

Net change in cash and cash equivalents(1,014,137)(77,217)

Cash and cash equivalents, beginning of year

2,903,041

2,980,258

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 from (used for) financing activities

Cash and cash equivalents, end of year$

1,888,904$

2,903,041

Supplemental Disclosure:Interest paid during the year$

117,376$

138,787

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

8

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

July 31, 2020 and 2019

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
Theological Seminary of the Cumberland Presbyterian Church is governed by a Board of Trustees elected by theGeneral 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.
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.
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.

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

July 31, 2020 and 2019

Note 2 – Significant Accounting Policies (continued)
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, 2017.
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 2020 or 2019.
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 2020 or 2019.
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 October 5, 2020, the date Memphis Theological Seminary of the Cumberland Presbyterian
Church approved these financial statements for issuance.
Note 3 – Fair Value Measurement
FASB ASC Subtopic 820-10 Fair Value Measurements,(formerly SFAS No. 157), defines fair value as theexchange price that would be received for an asset or paid to transfer a liability in the principal or mostadvantageous market for the asset or liability in an orderly transaction between market participants at themeasurement date. SFAS No. 157 established a three-level fair value hierarchy that prioritizes the inputs used tomeasure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize theuse of unobservable inputs.
The three levels of inputs used to measure fair value are as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities.
 Level 2 – Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar
assets and liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets
that are not active; or inputs that are observable or can be corroborated by observable market data.
 Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to thefair value of the assets or liabilities. This includes certain pricing models, discounted cash flow
methodologies and similar techniques that use significant unobservable inputs.

10

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

July 31, 2020 and 2019

Note 3 – Fair Value Measurement (continued)
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, 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

126,718
71,091
783,283
31,42011,216,314$

126,718
71,091
31,420-$783,283-$-$ 12,228,826$

229,229$783,283

$

-

$

$

-

$

-

$

27,44827,448The following table sets forth by level, within the fair value hierarchy, the Seminary’s financial instruments at fairvalue as of July 31, 2019:
Total
Investment securities
Cash/cash equivalents
Money market funds
Bonds and bond funds
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

66,120333
1,190
73,113
930,644
135,971
10,274,383$

66,120333
1,190
73,113
135,971-$930,644-$-$ 11,481,754$

276,727$

930,644

$

-

$

$

-

$

-

$

27,44827,44811

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

July 31, 2020 and 2019

Note 3 – Fair Value Measurement (continued)
The 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, 2020 or 2019.
Investment income was as follows for the years ended July 31, 2020 and 2019:2020
Investment income
Change in market value of investments
Net investment income

2019

$

105,871568,168$

121,066
309,023$

674,039$

430,089

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.
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.

12

498

MINUTES OF THE GENERAL ASSEMBLY

2021

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

July 31, 2020 and 2019

Note 4 – Endowments (continued)
Changes in endowment net assets for the years ended July 31, 2020 and 2019, were as follows:
Perpetual
and Term
Donor
Restricted

Board
DesignatedBalance at July 31, 2018$

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

2,136,667

9,495,420$ 11,632,087

21,885
153,054
174,939(390,098)-

21,208
155,969
177,177
211,524(202,436)(121,439)

43,093309,023
352,116
211,524(592,534)(121,439)

1,921,508

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)-

9,630,240$ 12,228,735

2,598,495

$

Total

$

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.
Note 5 – Capital Assets
Capital assets are as follows at July 31, 2020 and 2019:2020
Building and improvements
Furniture and equipment
Library books
Vehicles$

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

4,201,902
940,625
1,934,607
4,999
7,082,133
4,779,503
2,302,630
721,618
10,605$3,207,477$

3,034,853

Less accumulated depreciation
Land
Construction in progress
Capital assets, net

2019

13

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THE CUMBERLAND PRESBYTERIAN CHURCH

499

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

July 31, 2020 and 2019

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, 2020, these funds total $1,707,256 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. These balances are insured by
the Federal Deposit Insurance Corporation (FDIC) up to $250,000. At July 31, 2020, Memphis TheologicalSeminary of the Cumberland Presbyterian Church’s cash balances were below the current FDIC limits.
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($97,766 at July 31, 2020 and $700,000 at July 31, 2019) bear interest at the bank’s prime rate (3.25 percent at
July 31, 2020). The line is guaranteed by the Board of Stewardship, Foundation and Benefits of the Cumberland
Presbyterian Church.
Note 8 – Notes Payable
Notes payable consist of the following at July 31, 2020 and 2019:2020
Note payable, due in monthly installments of $15,777 bearing
interest at 4.00% through October 2027 with a maturity dateof November 2027$

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

2,361,792

2019$425,300$

2,787,092

2,454,622$

2,454,622

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 $425,3000 under the Paycheck Protection Program(“PPP”), a loan program administered by the Small Business Administration. The PPP, established as part of theCoronavirus Aid, Relief, and Economic Security Act (”CARES Act”), provides loans to qualifying entities foramounts up to 2.5 times the average payroll expenses of the qualifying entity. The PPP loan may be forgiven inpart or in full after a period of time prescribed by law. The Seminary hopes to have the loan forgiven; however,
the amount eligible for forgiveness cannot be accurately determined as of the date of this report.

14

500

MINUTES OF THE GENERAL ASSEMBLY

2021

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

July 31, 2020 and 2019

Note 8 – Notes Payable (continued)
Scheduled principal payments required for the years ending July 31 are as follows:
Amount
2021
2022
2023
2024
2025
Thereafter$

318,691
303,596
104,553
108,812113,225
1,838,215

Total notes payable$

2,787,092

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 does not contribute toward the plan.
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 boardof 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 toand from the Board of Stewardship as of July 31, 2020 and 2019, are as follows:

Seminary assets held by the Board of Stewardship:
Seminary cash held
Seminary investments held
Other receivables

2020

2019

$
1,707,256$ 12,157,735$-$
2,531,000$ 11,407,208$
85,78115

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THE CUMBERLAND PRESBYTERIAN CHURCH

501

Presbyterian Church
MEMPHISTHEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2020 and 2019

Note 11 – Net Assets with Donor Restrictions
Net assets with donor restrictions consist of the following at July 31, 2020 and 2019:

Subject to expenditure for specific purpose:
Scholarships
Operations
Faculty/Faculty Development
Pastoral Formation
Lectures
Facilities
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

2020$

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

2019$

1,116,720
72,152
540,223854,328
309,819
288,692
59,38358,26633,048
192,7432,720,550
3,191,279
479,057
136,285
202,154
110,082
111,601
280,552

2,605,215
3,194,837
478,337
136,285
216,979
109,582
97,941
278,672$ 10,442,479$ 10,643,222

The Seminary’s statement of activities includes expenses of $169,214 and $128,211 for the years ended July 31,2020 and 2019, respectively, related to a grant for Pastoral Formation recorded as revenue in a prior year.

16

502

MINUTES OF THE GENERAL ASSEMBLY

2021

Presbyterian Church
MEMPHISTHEOLOGICAL SEMINARY OF THE CUMBERLAND PRESBYTERIAN CHURCH
Notes to the Financial Statements

July 31, 2020 and 2019

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, 2020 and 2019, reduced by amounts not available forgeneral expenditures within one year.
2020
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$

1,888,904
81,954
12,228,735
14,199,593

2019$

2,903,041
109,762
11,481,754
14,494,557(805,639)(1,585,460)(885,756)(9,630,240)(79,012)(9,560,246)

2,877,958$

3,269,839

17

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

Supplementary Information

503

504

MINUTES OF THE GENERAL ASSEMBLY

2021

Presbyterian Church
PresbyterianSEMINARY
Church
MEMPHISTHEOLOGICALOF THE CUMBERLAND PRESBYTERIAN CHURCH
Schedule of Expenditures of Federal Awards

For the Year Ended July 31, 2020

Federal Grantor/
Pass-Through Grantor/
Program or Cluster Title

CFDA
Number

U.S. Department of Education/Federal
Family Education Loan Program

84.032

U.S. Department of Education/Higher
Education Emergency Relief Fund84.425E

18,332

U.S. Department of Education/Higher
Education Emergency Relief Fund-Institutional

84.425F

18,331

Total

Total
Expended$$

1,664,143

1,700,806

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, 2020. 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.

19

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THE CUMBERLAND PRESBYTERIAN CHURCH

Non-Financial Information

505

506

MINUTES OF THE GENERAL ASSEMBLY

2021

INDEPENDENT AUDITOR’S REPORT 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, 2020, 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 October 5,
2020.
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 othermatters that are required to be reported under Government Auditing Standards.

CANNON WRIGHT BLOUNT PLLC 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

507

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
October 5, 2020

22

508

MINUTES OF THE GENERAL ASSEMBLY

2021

INDEPENDENT AUDITOR’S REPORT 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, 2020. Memphis Theological Seminary of the Cumberland Presbyterian
Church’s major federal program is 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 program.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for Memphis Theological Seminary of the Cumberland
Presbyterian Church’s major federal program 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 the major federal
program. 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 its major federal program for the year ended July 31, 2020.
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 a major federal program to determine the auditing
procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance fora 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 over
CANNON WRIGHT BLOUNT PLLC 756 RIDGE LAKE BLVD
PHONE 901.685.7500

FAX 901.685.7569

MEMPHIS TN 38120

WWW.CANNONWRIGHTBLOUNT.COM

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

509

compliance. 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
October 5, 2020

24

510

MINUTES OF THE GENERAL ASSEMBLY

2021

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

For the Year Ended July 31, 2020

SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued:

Unmodified

Internal control over financial reporting:- Material weakness(es) identified?

yes

X

no

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

yesXnone noted

yes

X

no

- Material weakness(es) identified?

yes

X

no

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

yesXnone noted

yes

X

no

- Noncompliance material to financial statements
noted?
Federal Awards:
Internal control over major programs:

Type of auditor's report issued on compliance formajor program:

Unmodified

Any audit findings disclosed that are required
to be reported in accordance with
2 CFR section 200.516(a)?
Identification of major programs:
CFDA 84.032

U.S. Department of Education/ Federal
Family Education Loan Program

Threshold for distinguishing type A and B programs:$750,000

Auditee qualified as low risk auditee:

X

yes

no

SECTION II - FINANCIAL STATEMENT FINDINGS
There are no financial statement findings for the year ended July 31, 2020.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
There are no federal award findings or questioned costs for the year ended July 31, 2020.

25

2021

THE CUMBERLAND PRESBYTERIAN CHURCH

511

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

July 31, 2020

There were no findings or questioned costs for the year ended July 31, 2019.

26

CHURCH CALENDAR 2021-2022
JULY 2021
4
10
10-24
17
24-27

JANUARY 2022
Outdoor Ministries
Program of Alternate Studies Graduation
PAS Summer Extension School, Bethel,   McKenzie, Tennessee
Children’s Fest
Presbyterian Youth Triennium, Indianapolis, IN

6
9
10
10-11
15
23
24

Epiphany
Human Trafficking Awareness Sunday
BU Spring Semester Begins
Stated Clerks’ Conference
Deadline for receipt of 2021
   Our United Outreach Contributions
Family Sunday
MTS Classes Begins

AUGUST 2021
1-Sept 30     Christian Education Season
7
Bethel University Commencement
15
Seminary/PAS Sunday
22
MTS Fall Semester Begins
23
Bethel University Fall Semester Begins
SEPTEMBER 2021
12
19
19

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

OCTOBER 2021

3
12
17
20

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

NOVEMBER 2021
1
4-6
5All Saints Day
Symposium
World Community Day
   (Church Women United)
7
Bethel University Sunday
7
Stewardship Sunday
14
Day of Prayer for People with Aids and   Other Life-Threatening Illnesses
21
Bible Sunday
21
Loaves & Fishes Offering
28-Dec 24     Advent in Church and Home
DECEMBER 2021
4
19
24
25

Bethel University Commencement
Gift to the King Offering
Christmas Eve
Christmas Day

FEBRUARY 2022
		
1
6
6
13
20

Black History Month
Annual congregational reports due     in General Assembly officeDenomination Day
Historical Foundation Offering
Our United Outreach Sunday
Youth Sunday

MARCH 2022
Women’s History Month (USA)4World Day of Prayer (CWU)
2Ash Wednesday, the beginning of Lent
2-April 17
Lent to Easter
17
Children’s Home Sunday
27-31 National Farm Workers Awareness Week
APRIL 2022
10
14
15
17
17

Palm/Passion Sunday
Maundy Thursday
Good Friday
EasterEarth Day

MAY 2022571429

National Day of Prayer
Bethel University Commencement
MTS Closing Convocation & Graduation
Memorial Day Offering for  Military   Chaplains & Personnel for USA churches

JUNE 2022
5
Stott-Wallace Missionary Fund Offering		/World Mission Sunday
5
Pentecost
19-24 General Assembly, Albuquerque, New Mexico
20-23 CPWM Convention, Albuquerque, New Mexico
23
Unification Sunday
26-July 1     Cumberland Presbyterian Youth        Conference, Bethel University,        McKenzie, Tennessee