Treasurer’s Report Reflects a Mission-Focused Church

Story by Lauren Davis, Adventist News Network

The Treasurer’s Report presented at the 62nd General Conference by Paul Douglas, treasurer of the GC, reviewed the financial performance of the Seventh-day Adventist Church over the past five years. The report placed significant emphasis on global mission work being done at all levels of the church. 

Before beginning his formal presentation, Douglas shared the focus of the report: Mobilizing Resources for Mission. 

According to Douglas, this is more than a slogan. 

“It serves as our signature commitment to be faithful stewards of the financial, human, and technological resources that God provides the church to advance His kingdom. Simply put, if it’s not about mission, it should not matter.” 

Global Trends in Giving

Douglas began by presenting the figures for global tithe and offerings:

• Tithe totaled $14 billion, representing a 16-percent increase from the previous five-year period

• World offerings totaled $501 million, representing a 17-percent increase from the previous five-year period

Despite this growth, Douglas emphasized his concern over the offerings given for world missions, which, in comparison, has not moved. 

At the close of 2024, world mission offerings represented three and a half cents for every tithe dollar given. This is a stark contrast to the peak of giving seen in the 1930s, when world missions offerings represented 60 cents for every tithe dollar given. 

Concluding this section, Douglas appealed to delegates, attendees, and remote viewers. 

“There needs to be a revival given towards world mission and a renewal of commitment towards being part of supporting our mission to take the gospel of Jesus Christ to places both near and far.” 

The North American Division (NAD) contributes a significant portion of total tithe giving, accounting for 44.2 percent of the global total, while all other divisions combined make up the remaining 55.8 percent.

However, the roles are notably reversed when it comes to mission offerings: the NAD contributes only 19.7 percent of the total, whereas the other divisions combined contribute a staggering 80.3 percent. 

Breakdown of Financial Resources 

Douglas reported that each Sabbath the world church receives approximately $86 million in tithes and offerings from the local churches. 

Douglas broke down how these financial resources were broken down over the past five years. 

Tithe Usage: 

• 33 percent for pastors 

• 11 percent for education

• 7 percent for evangelism and media

• 7 percent for a variety of ministry programs 

• 9 percent for retirement costs 

• 28 percent for operating expenses 

Combined Offering Plan:

• 50 percent for mission and support initiatives at the local church level 

• 50 percent for the general conference and regional administrative territories for their respective support and missions 

Financial Position and Performance of the General Conference 

Douglas reported a strong financial position for the GC, crediting God’s provision in uncertain economic times.

“The strength of the GC is not because of our own accomplishment,” Douglas said. “It is because of God’s divine purpose to provide us what we need to do His work.” 

Financial highlights included: 

• Cash and investments at $463 million (representing a 34.5-percent increase)

• Total assets at $656 million (representing a 27.9-percent increase)

• Total liabilities at $60 million (representing a 17.9-percent increase) 

• Net assets at $596 million (representing a 29-percent increase) 

The total revenues and gains for the GC over the past five-year period was an annual average of $271 million. The report broke down where this money was received.

• Tithes accounted for 32.5 percent

• Offerings accounted for 36.9 percent

• Donations accounted for 18.8 percent

• Investment income accounted for 3.7 percent 

• Engagement fees charged by GCAS accounted for 4.8 percent

• Other sources accounts 

Expenditures:

• 46.4 percent toward mission strategy and support

• 20.5 percent for operating expenses

• 33.1 percent combined for education, media, publications, leadership development, and other areas

Douglas used 2019 as a reference year when comparing tithe received over the most recent five-year period. The graph shows a decline in overall tithe giving and suggests this may be attributed to the Tithe Parity Act, which reduced the North American Division’s contribution to the GC from 5.85 percent to 3.85 percent.

While economic volatility affected tithe, offerings exceeded budget expectations in every year except 2019 and 2020. Cumulative investments also remained positive despite rising interest rates.

Later in the report, it is noted that cumulative investments remained positive over the five-year period, despite rising interest rates.

Investment in Mission

Continuing with the mission theme of the Treasurer’s Report, Douglas highlighted that $73.5 million was allocated annually to fund global mission projects, resulting in 4,322 projects and 1,745 mission pioneers.

This led into an overview of the Mission Impact Fund, which allocates financial resources for I Will Go initiatives, with priority given to local church programs. The goal is to inspire local churches to engage with their communities in new and innovative ways and to invest in the frontline mission of the church. Since its inception, the fund has impacted 12,000 lives with the love of God.

“These numbers represent real people transformed by faith, community, and the power of the Holy Spirit,” Douglas said.

Douglas then introduced Mission Impact II, designed to support world divisions and attached entities in implementing territory-wide evangelism projects from 2024 to 2027. He expressed hope that this initiative will inspire church entities and members to participate in widespread evangelistic efforts that advance the kingdom of God. So far, this fund has directly influenced one million people to be baptized.

He also emphasized the Digital Strategy for Mission, which seeks to adapt evangelism to the digital age by building a strong online infrastructure. The goal is to meet people where they are—online—and lead them to Christ.

As the financial report concluded, Douglas underscored the power of mission, citing examples of baptisms, personal testimonies, and global evangelism efforts across the world church.

A motion to approve the Treasurer’s Report was presented and passed by the delegates.