Over the past five years God has worked through the faithfulness of our constituents who generously have given funds to further His mission throughout our territory. I want to thank each of you for your faithfulness and generosity.
Today, we can praise God for what He has done.
God has provided not only the funds but also brought committed and faithful individuals to our treasury department. David VandeVere led as vice president for finance for the majority of this quinquennium. Last August he accepted a call from the Rocky Mountain Conference to serve as president. We are grateful for his leadership. We are also grateful for the service of Garrett Holmes as undertreasurer. In June 2024 he took a call to be the vice president for finance for the Alaska Conference. I want to thank both of them for their service to MAUC. The results we see today in Treasury are largely due to their hard work and leadership during this quinquennium.
I had the privilege to be called to fill the undertreasurer position in September 2024, and then in August 2025 I became the vice president for finance. This left the undertreasurer position vacant once again, but we have been blessed with the addition of Karen Senecal to the treasury team. At the same time, we are thankful for the dedicated members of the team who have continued: Pennie Yesilcimen and Abisai Arreguin working on the day-to-day tasks and being instrumental during the transitions; and Roy Schaecher who maintains our office building and grounds.
Supporting Conferences
Five years ago, it was reported that part of the 2020 working capital was allocated for events such as the International Pathfinder Camporee and the General Conference Session that happened in our territory, along with the North American Division teachers’ convention and the MAUC ministerial convention. We are pleased to report that Mid-America Union was able to support our conferences in each of these gatherings and others as well.
We are committed to continue using these set-aside funds to support our conferences.
The end of the previous quinquennium (2016 – 2020) and beginning of the current one (2021 – 2025) were particularly difficult due to the financial uncertainty surrounding the Covid-19 pandemic. Because this was a unique event in history it was hard to predict what would really happen, but the general expectation in the economic world was that there could be a significant financial impact and therefore a reduction in church giving. As He has done many times in the past, God showed up in a powerful way. Far from ending the year with a reduction in tithe giving, the year 2020 ended with a slight increase. Then, in 2021, our union had one of highest tithe increases seen in many years (11.17%). In 2023 we reached a significant financial milestone—surpassing for the first time the $ 70 million threshold in tithe. In 2024 we experienced a slight decrease, but in 2025 MAUC reached more than $ 71 million in tithe. At the end of 2025, Mid-America Union had the second highest (out of nine unions in the NAD) per capita tithe increase (0.83%). Praise the Lord for His continued mercies and the faithfulness of our constituents!
Mid-America Union total net assets have been stable during the last five years. At the end of 2025 total net assets are almost $ 6 million (from the unaudited 2025 financial statements).
The working capital is one of the most important indicators to help us understand an entity’s financial health. This indicates the ability of the institution to cover expenses in case of not receiving any income.
During this quinquennium the NAD made a significant change to this policy.
Originally, three months of operating income in savings would represent 100% of the working capital required. Now 100% of working capital would be six months of operating expenses. By the grace of God we ended 2025 just above the NAD requirement.
The purpose of the Mid-America Union is to support the conferences and institutions.
Nine cents out of every dollar given in local churches as tithe is sent to MAUC. The use and distribution of those funds reflect its purpose. About 49% is used for union operations. Most of these funds are used for departments whose primary function is to work closely with the conferences to provide the support needed. About 25% of the tithe received is sent back to conferences in appropriations, while 15% is used to fund the Defined Retirement Plan. Per current policy, 10% is sent to the NAD.
MAUC received “unmodified” or clean opinions from the auditors during the years 2021 to 2024. This is the best result that can be given when financial statements are audited. At the time this report is being written, the 2025 audit is not officially finished, but we expect to have the same result.
Trusting The Spirit
As we look to the future, the rising cost of doing mission and the constant uncertainty of the world we live in may lead us to think that the challenges are impossible to overcome. Yet regardless of the situation, God calls us to trust in Him because He has already shown us what He can do. Even though we work diligently to be good stewards, we cannot depend on professional capacity to do this work.
We need the Holy Spirit who sees beyond any good financial strategy to guide our everyday decisions.
We invite you to join us in asking for the outpouring of the Holy Spirit, as we continue to wait for God’s returning.
Roy Simpson is vice president for finance for the Mid-America Union.
