CONTENTS
1 Letter from Leadership
2 Where We Work
4 Connecting the Church in Mission
6 Missionaries
8 Mission Engagement
10 Alleviating Human Suffering 12 Global Health
14 Humanitarian Relief
18 Strength in Connection
20 Board of Directors
On the Cover: Adriano António Paulino joins in prayer before lunch at the Quéssua Mission in Angola. A feeding program there serves hundreds of children from nearby villages. Photo: Mike DuBose, UM News
General Board of Global Ministries 2
OUR HOPE IS IN THE LORD, OUR STRENGTH EVERY MORNING
The prophet Isaiah lived through a complex and difficult time in history, not unlike ours today. It was a time of internal injustice and inequity within the kingdom of Judah. Yet it was also a time of religious revival and reform, including those led by Isaiah himself. Isaiah 33:2 assures us of hope in challenging times. “We hope in you,” Isaiah proclaims, even “in times of distress.” In such times, we dig deep into our faith and hold on tight to hope, trusting in God to “be our strength every morning,” whether on a personal, organizational or global level. Hope is here; we never have to wait for it. Even in the most violent places of the world there are seeds of hope. Global Ministries experienced many changes throughout 2024, both in the church and in the world. Some of these transitions, like Global Ministries’ alignment with the General Board of Higher Education and Ministry (GBHEM), could be anticipated and planned for in our work. Others, like decisions made at General Conference, will take time to live into, such as the meaning and practical enactment of the regional structure of the UMC. Across the church, there is hope that regionalization will be ratified and will lead us into a less colonial way of being the church together. We have historically made a strong distinction between work in the United States and work in other countries, but now, we must see our work in a holistic way. One of the key shifts in the work of Global Ministries over the past few years has been a deepening engagement with our partners around the world. In 2024, Global Ministries developed a new strategic plan for 2025-2026, which organizes our mission programs and four priority areas into two broad categories going forward:
connecting the church in mission, which includes the work of missionaries and mission volunteers, multiethnic ministries and the Mission Engagement unit; and alleviating human suffering, our Global Ministries’ Global Health work and disaster response and recovery through the United Methodist Committee on Relief (UMCOR), as well as agricultural and income development through the Yambasu Agriculture Initiative. The formal alignment of Global Ministries and GBHEM under one general secretary transpired in the summer, though the agencies had been working together for several years. Alignment will create a unified presence and an integrated structure for both agencies as they interact with partners and share information across units. This will help us best respond to and support our partners in their mission and ministry. When we ground ourselves in hope and allow it to direct our sight, then we can see instances of people partnering together to share food and medical care. We see transformative leaders courageously leading congregations and conferences into new expressions of church. We see mission partners recommitting themselves to be in relationship with one another for the sake of serving the world. Hope is not dependent on what is happening. We can choose hope. Christ is with us and the Holy Spirit gives us the tenacity to be a witness in our hope. We thank God for all those who partner with us, answering God’s call to be in mission together. This report delves into some of the many impacts of the work made possible by faith- ful giving and strong support. We thank you, church members, donors, partners and those we serve for the hope you give us to further God’s mission every day.
Roland Fernandes General Secretary,
Bishop Sue Haupert-Johnson President, Global Ministries
Bishop David Wilson President, UMCOR
Global Ministries Higher Education and Ministry UMCOR
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WHERE WE WORK
In 2024, Global Ministries and UMCOR worked with partners to connect the church in mission and alleviate human suffering in more than 100 countries:
El Salvador Fiji Finland Germany
Afghanistan Albania Angola Argentina Austria Bahamas Barbados Belize Benin Bolivia Brazil Burundi Cambodia Cameroon
Canada Central African Republic Chile China Colombia Costa Rica Côte d’Ivoire Cuba Czech Republic Denmark Dominican Republic Democratic Republic of Congo Ecuador
Ghana Greece Grenada Guatemala Haiti Honduras Hong Kong, SAR, P.R. of China Hungary India
Ireland Israel Italy Jamaica Japan Jordan Kenya Kyrgyzstan Laos Latvia
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Lebanon Liberia Libya Lithuania Madagascar
Nigeria North Macedonia Norway
Saint Lucia Senegal Serbia Sierra Leone Somalia South Africa South Korea South Sudan Spain Sweden Switzerland Taiwan
Pakistan Palestine Panama Paraguay Peru Philippines Poland Portugal Puerto Rico Romania Russia Rwanda
Malawi Mexico
Uganda Ukraine United Kingdom Uruguay United States of America Venezuela Vietnam Zambia Zimbabwe
Moldova Mongolia Morocco Mozambique Myanmar Namibia Nepal Nicaragua
Tanzania Thailand Togo
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Global Ministries connects the church in mission through the sending of missionaries and volunteers and by establishing churches and strengthening faith communities. Connecting the Church in Mission
General Board of Global Ministries 4
UMCMission.org 5
MISSIONARIES
Global Missionaries Taking church to the streets
As a missionary in Rome, Italy, the Rev. Eliad Dos Santos works with migrants coming from African countries, South America, Syria, Pakistan and Afghanistan. Often, they end up in the streets without access to social services. Dos Santos decided to create a space outside her church to distribute food so she could talk to migrants and form relationships. This practice led to building a social service program that served the often-over- looked needs of migrants. Today, the church in Rome is open for people to come for social services and Pastor dos Santos offers counseling sessions every week. She listens to find out what people need and how the church can be of better service.
As Christians, we are the presence of God in these people’s lives, not only helping them materially, but fighting for a more
just and safer world. – The Rev. Eliad Dos Santos
Global Missionaries Feeding the forgotten
The Rev. Jane Eesley returned to Israel-Palestine in 2023 as a Global Missionary to serve with the Methodist Liaison Office in Jerusalem. She had served in Jerusalem in the 1990s as a young adult. Within months of her arrival, violent conflict between Hamas and Israel began and has since claimed the lives of tens of thousands of people. Eesley recommended several ministries to the United Methodist Committee on Relief (UMCOR), for grants. Shepherd Society, the outreach arm of Bethlehem Bible College, which delivers food to individuals, received a grant to supply Palestinian Christians with one meal, delivered three times a week. Shireen Awwad, the Shepherd Society’s director of outreach, said recipients often spread each meal over two days or share it with their hungry neighbors as well.
We owe our faith to Palestinian Christians. They are the ones who kept the flame of faith burning. When my people were still painting themselves blue in Britain, Palestinian Christians were keeping our faith alive. They are our forbearers. – The Rev. Jane Eesley
48
NEW MISSIONARIES STARTED SERVICE IN 2024
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GMFs SERVED INTERNATIONALLY 65
Global Mission Fellows Harvest in DRC
The people in the photo are from the southeastern part of Kamina in a village called Kinkunki, which is not far from Kamisamba Farm, where I work. They are mostly farmers whose livelihoods depend on their farms. Because of their financial constraints, this rural village finds it difficult to send its children to school, but when they come to Kamisamba Farm to work the harvest and learn ways to improve their crop production, their finances improve too. – Honest Baraya
Mission Volunteers Returning to Ecuador
David and Shari Nelson serve as Mission Volunteers from Colorado. They’ve developed a passion for the ministry of El Sembrador school, its students and teachers. They spent two months in Pastocalle in 2023 to assist the English teacher and establish a computer lab, which has been helping the children in their classwork, and basic computer skills and literacy. They returned to Ecuador in January 2024. Both David and Shari, lifetime Methodists, worked with the Ecuadoran Methodists to facilitate a praise team retreat to encourage church growth through strengthening faith, leadership skills and technical skills of the members of the Methodist praise teams. Forty-five musicians from across Ecuador attended the three-day event in April along with an ecumenical team from the U.S. through their home church, Broomfield United Methodist Church.
This year, we continue working with El Sembrador school and a few churches, and helping the national church create a presence on the internet. – Shari Nelson
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MISSION ENGAGEMENT
Multiethnic Ministries Love and care at the pantry door
Last year, the Closet of Hope Food Pantry, a ministry of Hope-South- field UMC in Michigan, received a Community Engagement grant from Global Ministries to enhance their supply of hygiene products and other needed items. After the COVID-19 pandemic, the mission co-chairs of the church, Jean and Preston Boyd and Michael Boggs, have worked to increase supplies, supportive partners and the clients they serve. “We try to make sure that we see the clients and that they see the love of Christ in what we do and that they walk away with a good experience,” says Preston Boyd. “That is shown in the surveys we do. The clients say that our pantry cares and that they appreciate the love and care we show them.”
Since our reopening, we have distributed something like 86,000 lbs. of food, which reached about 4,500 people, or 500 different households. The volunteers are revved up and want to be here, because they know they are contributing to the lives of the clients we serve. – Michael Boggs
Mission Initiatives Flourishing churches in Vietnam and Cambodia
Global Ministries’ Vietnam Mission Initiative announced its intention to become independent following General Conference. Mission initiatives are not intended to stay mission initiatives forever; the goal is to establish churches that can either function independently or become full, regular parts of the UMC structure. The Cambodia Mission Initiative announced its autonomy earlier in the year.
310 NATIONALS IN MISSION WERE SERVING AT THE END OF 2024 AND $1,245,249.38 WAS
AWARDED IN NIM GRANTS.
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Leadership Development Training young leaders in Southeast Asia
Methodist young adults from four Asian Mission Initiative countries of Global Ministries – Cambodia, Laos, Mongolia and Vietnam – gathered Nov. 4-8 in Phnom Penh, Cambodia, for 2024 ASCEND. Sponsored and facilitated by Global Ministries, Higher Education and Ministry and the Board of Missions of the Korean Methodist Church, the global leadership development training event provided young Christians with opportunities to learn sound and healthy leadership skills. The three- year certificate program requires participants to meet quarterly online and in-person each November.
I learned a lot about myself, leadership and education, which taught me what is good or not good to lead. As I go back to Mongolia, I want to study leadership in youth ministries and organizations. – Participant from Mongolia
218 SCHOLARSHIPS WERE APPROVED WORTH $1,002,700, WITH 62% AWARDED WITHIN AFRICA.
Scholarships Thankfulness overflows
Professor Garakai Malunga (center) is a 2024 World Communion Scholar studying for a Doctor of Philosophy in Public Health at Africa University in Zimbabwe. At 49 years old, he may not be the typical scholar, but he has a deep appreciation for receiving a scholarship at this time in his life. His research combines both public health and biomedical science. He is investigating two indigenous herbs traditionally used by people experiencing malaria symptoms and interviewing people who have used this remedy to understand the effectiveness and side effects of the herbs. He will then conduct laboratory tests on actual malaria parasites to evaluate toxicity and efficacy of the herbs.
I come from very humble circumstances. This scholarship is crucial to my life. – Garakai Malunga
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Global Ministries and UMCOR respond to humanitarian crises around the world through disaster relief and recovery, migrant and refugee support, environmental sustainability, and agriculture, food security and livelihood initiatives. Alleviating Human Suffering
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GLOBAL HEALTH
Health Systems Strengthening UMC facilities respond to mpox
With support from Global Ministries, UMC health boards and facilities were equipped to respond to an mpox outbreak in DRC, providing essential medical care and education about the virus. The collaboration between health boards and local community leaders, like UMC pastors, played a crucial role in addressing this public health challenge, focusing on prevention, treatment and education to safeguard the health of vulnerable populations.
Before, I didn’t know what mpox was, let alone differentiate it from other skin diseases. Now I can recognize the symptoms and know what to do if I notice them in myself or someone else in my family. – Patrice Lumumba Okeke
GRANTS AWARDED 72
IN TOTAL $5,291,658
PEOPLE REACHED 1,022,176
Maternal, Newborn and Child Health Protecting pregnant women from malaria
Part of prenatal care at the Nganza Health Center in DRC – and for most United Methodist facilities partnering with Global Ministries – is a routine course of malaria prophylactics, much like what travelers take to avoid contracting it. Women also receive a long-lasting insecticide-treated bed net upon arrival at the center, and the combination generally keeps them free of malaria throughout pregnancy. This greatly improves the likelihood of delivering a healthy baby.
I have just given birth to my second son here without difficulty. We are in good health, I don’t have a fever, and my child too, is doing very well. I gave birth in very good conditions at the Nganza Health Center. – Mamu, Patient at Nganza
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Water, Sanitation and Hygiene Well repair led by women in South Sudan
Normally, when a well breaks down in South Sudan and there are no technicians and no parts available, it may be weeks, or even years before a repair crew arrives. The Women’s Well Repair Initiative provides a solution. Through economic resources, self-sustainability and women’s participation in community initiatives, the health care, education and overall stability for communities in which it works increases. Churches nominate candidates, like Julia, a mother of three in Alok whose husband is absent. Her pastor described her as “someone who bore the weight of suffering most acutely within her community.” The congregation voted unanimously to nominate her for the training. Two key partners involved in this training project, Water is Basic (WIB) and Women’s Empowerment Solutions Initiative (WESI) of South Sudan, designed the program to reach 300+ communities in Bhar el-Ghazal.
I am here to represent women and show our community that women, just like men, can play an important role in driving
community development. – Adut, water committee member
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HUMANITARIAN RELIEF AND RECOVERY
Disaster Response Hope after Hurricane Helene
Shortly after Hurricane Helene inundated communities in Western North Carolina with 12 inches to nearly three feet of rain in Septem- ber, Spruce Pine United Methodist Church became a hub for disaster relief. Every square foot of the church was used in service to the community. It offered a food pantry, water, a clothing closet and baby supplies. The Western North Carolina Disaster Response office asked if the church would be willing to host UMC Early Response Teams (ERTs) making plans to travel to the region. Within days, UMCOR awarded the conference a grant to support relief efforts.
$37,619,705 IN
187 GRANTS
TOTAL
AWARDED
Environmental Sustainability and Disaster Response Mobile solar trailers deployed in Georgia
This was the first time we deployed our entire solar array! We had just one panel left in the trailer as a spare. The quiet, clean, renewable energy fueled the heart of the camp. It powered lighting, refrigeration, air conditioning and more. – Tom Staigle, UMCOR ERT member
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Disaster Response Support and relief for Gaza
UMCOR support for relief work in Gaza includes large grants that further the work of partners who can implement large scale distribution of food, water, personal hygiene and other non-food items. Grants also support health care and health facilities that have managed to remain open inside Gaza. Smaller grants of equal importance support organizations that can mount small- scale projects to reach specific vulnerable populations with targeted relief. Contributions to large-scale relief efforts since October 2023 have provided, whenever possible, food rations, fresh food, water, nonfood items such as shelter supplies, hygiene supplies and medical care. Some have also helped with counseling and information sessions about health, wellbeing and avoiding live munitions.
The people of Gaza have experienced suffering so deep that it will be felt for generations to come. Tens of thousands of civilians have been killed, families and whole communities displaced, and almost all infrastructure including homes, hospi- tals and schools destroyed. – Roland Fernandes, Global Ministries General Secretary
Disaster Response Care after triple disasters in the Philippines
Late in the summer of 2024, fishing villages and even inland towns in the Bay of Manila were affected by a triple calamity. Typhoon Carina, a southwest monsoon and oil spills from three different tankers in the same week strained the capacity of communities to recover. The Manila Episcopal Area Disaster Management Office (MEA DMO) supported by UMCOR, assessed the triple disasters and sent out a “call to action.” Churches took a special offering and gave direct aid by distributing food and water. The MEA DMO creat- ed a committee to maximize and ensure a coordinated response for local churches and annual conferences.
In one barangay, the flooding reached up to the neck of the average person. Small boats had to be used to transport goods and people, and it affected everyone. I spoke with a pastor there and he said there is still water on the roads after three months. – The Rev. Joseph Estadilla, District Superintendent and Dean of the Cabinet, Manila Episcopal Area
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Global Migration Meeting Christ at the table
Legacy United Methodist Church in Bismarck, North Dakota, received an UMCOR Mustard Seed Migration Grant to support Ukrainian immigrants in their community. The church held inter-cultural cooking classes so that congregants and community members could teach each other recipes from their home country, creating unity in food and table fellowship despite language barriers.
Wow, I just did a little thing, and it brought so much. Opportunities like this are a great conduit to serve and do God’s work. – Kenton Carlson, Legacy UMC church member
Disaster Response Vital aid for flood survivors 137 HUMANITARIAN CRISES RESPONDED TO
In Tanzania, devastating floods affected thousands at the end of 2023 and into 2024. The disaster displaced families and damaged homes and places of worship. UMCOR mobilized to provide essential aid, working alongside local partners to deliver food, clean water, hygiene supplies and shelter materials to those in need.
UMCOR was the first organization to come to our aid, and support was distributed to everyone, without discrimination … Many Masai have joined the UMC after witnessing
this generosity and compassion.” – Emanuel Matita, resident of the Masai district
General Board of Global Ministries 16
3 EARTHQUAKES In 2024, UMCOR responded to:
32 FLOODS
26 TROPICAL STORMS HURRICANES
Agriculture and Livelihoods New greenhouses in Zimbabwe fuel education
7 PUBLIC HEALTH EMERGENCIES 25 MIGRATION EVENTS 16 TORNADOES 1 LANDSLIDE
Two greenhouses at The United Methodist Church’s Hanwa Mission are helping to fight climate change and improve education at the mission’s schools. With support from Zimbabwe Volunteers in Mission and Global Ministries’ Yambasu Agriculture Initiative (YAI), the Hanwa community constructed two half-acre greenhouses. YAI also supplied fencing, a hand tractor, a trailer, a plow and pedi-wheels as well as pepper seedlings. Each greenhouse generates significant revenue and creates employment for parents of students. These greenhouses will become a major component of the agricultural curriculum at the Hanwa Mission schools, and a major proportion of the fund gen- erated by this project will go directly back into the schools. – Charlie Moore, Zimbabwe Volunteers in Mission team leader, Balti- more-Washington Conference 10 GRANTS AWARDED TOTALING $1.8 MILLION THROUGH THE YAMBASU AGRICULTURE INITIATIVE
11 FIRES
16 OTHER KINDS OF DISASTERS
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STRENGTH IN CONNECTION
GENERAL CONFERENCE
At the long-awaited 2020 General Conference of The United Methodist Church in Charlotte, North Carolina, April 23 - May 3, 2024, Global Ministries submitted 23 petitions for consid- eration by 765 worldwide delegates. Each petition passed with overwhelming majority in committee and was formally approved by full plenary action. The passing of these petitions affirmed Global Ministries and UMCOR’s mandate to work in partnership with congregations, conferences, organizations and individuals as they engage in God’s mission in their local contexts. Areas of work within this body of legislation included religious freedom; peace and justice; global migration; hunger and poverty; disaster recovery; HIV and AIDS; Deaf and Hard of Hearing ministries; and racial and ethnic ministries. During General Conference, Global Ministries also celebrated 200 years of mission and marked several milestones: 5 million children reached through the Abundant Health Initiative; 80 years of UMCOR; commissioning of 16 new United Methodist missionaries; and strengthening of partnerships in Latin Amer- ica and the Caribbean.
General Board of Global Ministries 18
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2024-2028 BOARD OF DIRECTORS
United Methodist Committee on Relief Corporate Officers Chair of UMCOR: Bishop David Wilson Vice Chair of UMCOR: Rev. Katie Dawson Secretary: Rev. Marian Royston Treasurer: Charlie Moore
General Board of Global Ministries Corporate Officers President: Bishop Sue Haupert-Johnson Vice President: Bishop Joaquina Nhanala
Secretary: Molly McEntire Treasurer: Charlie Moore
Chair of Mission Programs: Dr. Elizabeth Corrie Vice Chair of Mission Programs: Bishop Cedrick Bridgeforth
Directors Bethany Amey Northeastern Jurisdiction, Greater New Jersey
Caleb Parker Southeastern Jurisdiction, North Carolina Kenneth Pembamoto Congo Central Conference, South Congo Rev. Rene Avalos Perez Northeastern Jurisdiction, New England Rev. Corey Daniel Perry North Central Jurisdiction, West Ohio
Luis R. Fuentes-Mercado Methodist Church of Puerto Rico
Beverly “Nichea” VerVeer Guy North Central Jurisdiction, Michigan Bishop Sue Haupert-Johnson Southeastern Jurisdiction, Virginia Episcopal Area
Rev. Max Zuñiga Aguinaldo Philippines Central Conference, Northern Philippines
Rev. Andy Bartel Western Jurisdiction, Alaska
Rev. Kim Ingram Southeastern Jurisdiction, Western North Carolina
Bishop Cedrick Bridgeforth Western Jurisdiction, Greater Northwest Episcopal Area
Rev. Margaret Johnson South Central Jurisdiction, Oklahoma Indian Missionary Conference
Hamu Chigwada Western Jurisdiction, Mountain Sky
Lallene Rector Northeastern Jurisdiction
Rev. Marian Royston Southeastern Jurisdiction, North Alabama Rev. Olav Schmidt Germany Central Conference, Germany Bishop David Wilson South Central Jurisdiction, Great Plains Episcopal Area Jane Wood Southeastern Jurisdiction, Western North Carolina Rachel Wright South Central Jurisdiction, Rio Texas
Mildred “Mimi” Kubai South Central Jurisdiction, Great Plains Kelly G. Loeb South Central Jurisdiction, Missouri Molly McEntire Southeastern Jurisdiction, Florida
Jon Copeland South Central Jurisdiction, Missouri
Dr. Elizabeth Corrie Southeastern Jurisdiction, North Georgia Michael Davis-Wilson North Central Jurisdiction, Indiana Rev. Katie Dawson North Central Jurisdiction, Iowa Jean-Paul Dietrich Central and Southern Europe Central Conference, Switzerland Stephanie Dressler Southeastern Jurisdiction, North Georgia
Michael Mitchell Western Jurisdiction, California Pacific
Charlie Moore Northeastern Jurisdiction, Baltimore-Washington Bishop Joaquina Nhanala Africa Central Conference, Mozambique Episcopal Area Bishop Israel Painit Philippines Central Conference, Davao Episcopal Area Dr. Glenn Paraso Philippines Central Conference, Philippines
Roland Fernandes General Secretary Ex-officio member
Rev. Okito Lutuku Fiston Congo Central Conference, Central Congo Anne Ng Forster Northern Europe Central Conference, Norway
General Board of Global Ministries 20
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GENERAL BOARD OF GLOBAL MINISTRIES OF THE UNITED METHODIST CHURCH, INC.
FINANCIAL STATEMENTS
As of and for the Years Ended December 31, 2024 and 2023
And Report of Independent Auditor
Report of Independent Auditor
To the Board of Directors and Audit Committee General Board of Global Ministries The United Methodist Church and Subsidiaries To the Committee on Audit and Review General Council on Finance and Administration The United Methodist Church
Opinion We have audited the accompanying financial statements of General Board of Global Ministries of The United Methodist Church, Inc. (“Global Ministries”) (a nonprofit organization), which comprise the statements of financial position as of December 31, 2024 and 2023, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Global Ministries as of December 31, 2024 and 2023, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Global Ministries and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Global Ministries’ ability to continue as a going concern within one year after the date that the financial statements are available to be issued. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
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cbh.com
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Global Ministries’ internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about Global Ministries’ ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit period.
Atlanta, Georgia July 25, 2025
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GENERAL BOARD OF GLOBAL MINISTRIES OF THE UNITED METHODIST CHURCH, INC. STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2024 AND 2023
2024
2023
ASSETS Cash and cash equivalents
$
7,919,398 5,421,173 8,838,482 2,114,597
$
8,745,932 6,228,873 5,811,703
Accrued World Service Fund allocation
Due from General Council on Finance and Administration
Due from related entities
289,655 512,437 887,057
Accounts receivable
662,105
Prepaid expenses and other assets
1,199,209
Investments
291,122,322 23,624,365 21,551,072 21,033,564 4,671,000 30,904,439
283,830,836 23,194,181 21,098,134 21,250,879 4,223,000 29,610,473
Restricted investments
Revolving loan fund held by Wesleyan Investive
Buildings and equipment, net
Beneficial interest in timberland forests
Perpetual trusts held by others
Total Assets
$ 419,061,726
$ 405,683,160
LIABILITIES AND NET ASSETS Liabilities: Accounts payable, accrued expenses and other liabilities
$
10,732,769 2,589,265
$
8,221,261 3,495,176
Grants and projects payable
Due to related entities Annuities payable Funds held for others
47,010 61,136
289,671 71,555
36,828,699
36,267,869
Total Liabilities
50,258,879
48,345,532
Net Assets: Without Donor Restrictions:
Invested in buildings and equipment
21,033,564 36,526,455
21,250,879 25,100,384
Designated for programs
Designated for missionaries including pension and health benefit costs
16,567,020
15,982,432
Contractually restricted reserve for Collins Pension Plan and Collins Health Benefits Trust
23,624,365 98,704,258
23,194,181 104,124,279
General operating fund
Total Without Donor Restrictions
196,455,662
189,652,155
With Donor Restrictions: Subject to purpose restrictions
17,016,492 155,330,693
16,976,113 150,709,360
Endowments and other perpetual gifts
Total With Donor Restrictions
172,347,185
167,685,473
Total Net Assets
368,802,847
357,337,628
Total Liabilities and Net Assets
$ 419,061,726
$ 405,683,160
The accompanying notes to the financial statements are an integral part of these statements. 3
GENERAL BOARD OF GLOBAL MINISTRIES OF THE UNITED METHODIST CHURCH, INC. STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2024
Without Donor
With Donor Restrictions
Restrictions
Total
Operating Revenues: Allocation from World Service Fund
$
18,119,070
$
16,884,120
$
1,234,950
Special Sunday Offerings
-
443,258
443,258
Advance Special Gifts: Support for persons in mission
-
1,837,955 2,313,821
1,837,955 5,066,127 7,383,207 2,058,774
Other
2,752,306 7,383,207 2,058,774
Shared cost reimbursements Benefit Trust distribution
- -
Bequests
699,366
97,970 112,121
797,336 112,121
Grants and other contributions
-
Interest income on cash equivalents, mortgage loans, and perpetual trusts Timberland forests income distribution Missionary salary reimbursements
1,598,979 1,169,289 1,013,189 2,758,713
119,331
1,718,310 1,169,289 1,013,189 2,758,713
- - -
Other
Total
36,317,943
6,159,406
42,477,349
Net assets released from restrictions
11,614,396
(11,614,396)
-
Operating Revenues
47,932,339
(5,454,990)
42,477,349
The accompanying notes to the financial statements are an integral part of these statements. 4
GENERAL BOARD OF GLOBAL MINISTRIES OF THE UNITED METHODIST CHURCH, INC. STATEMENT OF ACTIVITIES (CONTINUED)
YEAR ENDED DECEMBER 31, 2024
Without Donor
With Donor Restrictions
Restrictions
Total
Expenses:
Program Services: Global Mission Connections
$
7,676,342 11,965,495 7,977,287 13,514,474
$
- - - -
$
7,676,342 11,965,495 7,977,287 13,514,474
Missionary Services Board-wide programs
Distribution of designated funds and gifts
Total Program Services
41,133,598
-
41,133,598
Supporting Services: Management and general
9,921,768 1,687,744
- -
9,921,768 1,687,744
Fundraising
Total Supporting Services
11,609,512
-
11,609,512
Total Expenses
52,743,110
-
52,743,110
Change in net assets from operating activities
(4,810,771)
(5,454,990)
(10,265,761)
Nonoperating Activities: Investment return, net
11,614,278
6,504,560 1,218,954
18,118,838 1,218,954
Net appreciation in fair value of perpetual trusts Net appreciation in beneficial interest in timberland forest Net increase in revolving loan fund held by United Methodist Development Fund
-
-
448,000
448,000
- -
452,938
452,938
Contributions
1,492,250
1,492,250
Change in net assets from nonoperating activities
11,614,278
10,116,702
21,730,980
Change in net assets
6,803,507
4,661,712
11,465,219 357,337,628
Net assets, beginning of year
189,652,155
167,685,473
Net assets, end of year
$ 196,455,662
$ 172,347,185
$ 368,802,847
The accompanying notes to the financial statements are an integral part of these statements. 5
UNITED METHODIST COMMITTEE ON RELIEF OF GLOBAL MINISTRIES, INC. AND AFFILIATES
CONSOLIDATED FINANCIAL STATEMENTS
As of and for the Years Ended December 31, 2024 and 2023
And Report of Independent Auditor
Report of Independent Auditor
To the Board of Directors United Methodist Committee on Relief Global Ministries, Inc. To the Audit Committee General Board of Global Ministries The United Methodist Church, Inc.
To the Committee on Audit and Review General Council on Finance and Administration The United Methodist Church
Opinion We have audited the accompanying consolidated financial statements of United Methodist Committee on Relief of Global Ministries, Inc. and affiliates (collectively, “UMCOR”) (a non-profit organization), which comprise the consolidated statements of financial position as of December 31, 2024 and 2023, and the related consolidated statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the consolidated financial statements. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of UMCOR as of December 31, 2024 and 2023, and the changes in their net assets and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of a certain division, UMCOR at Sager Brown, which statements reflect total assets of $807,125 as of December 31, 2023 and total support and revenues of $1,859,882 for the year then ended, respectively. Those statements were audited by other auditors, whose reports have been furnished to us, and our opinion, insofar as it relates to amounts included for UMCOR at Sager Brown, is based solely on the reports of the other auditors. Basis for Opinion We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are required to be independent of UMCOR and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about UMCOR’s ability to continue as a going concern within one year after the date that the consolidated financial statements are available to be issued.
1
cbh.com
Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the consolidated financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audits.
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Obtain an understanding of internal control relevant to the audits 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 UMCOR’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about UMCOR’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audits, significant audit findings, and certain internal control related matters that we identified during the audits.
Atlanta, Georgia July 25, 2025
2
UNITED METHODIST COMMITTEE ON RELIEF OF GLOBAL MINISTRIES, INC. AND AFFILIATES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 2024 AND 2023
2024
2023
ASSETS Cash and cash equivalents
$
9,024,768
$
8,412,587
Investments
108,371,849
110,199,999
Investments in securities of Wesleyan Investive
1,471,355
1,477,488
Receivables: Advance special gifts
6,538,244 7,754,566 1,598,178
3,815,041 4,156,459 1,667,270
Note receivable
Bequests and other
Due from General Board of Global Ministries of The United Methodist Church, Inc.
141,618
375,344
Inventory and other assets Buildings and equipment, net
2,420
8,121
1,663,817
1,730,020
Endowment funds held by General Board of Global Ministries of The United Methodist Church, Inc.
1,588,973 1,477,299
1,604,591 1,462,691
Perpetual trusts held by others
$
139,633,087
$ 134,909,611
Total Assets
LIABILITIES AND NET ASSETS Liabilities: Due to General Board of Global Ministries of The United Methodist Church, Inc. Accounts payable and accrued expenses
$
937,469
$
398,344
2,669,540 8,668,187 1,070,600
1,865,502 21,859,022 1,401,713
Grants payable
Funds held for others
Total Liabilities
13,345,796
25,524,581
Net Assets: Without Donor Restrictions: Invested in buildings and equipment
1,663,817 54,837,592
1,730,020 50,038,064
Undesignated
Total Without Donor Restrictions
56,501,409
51,768,084
With Donor Restrictions: Subject to donor restrictions
65,187,524 4,598,358
53,076,723 4,540,223
Endowments and other perpetual trusts
Total With Donor Restrictions
69,785,882
57,616,946
Total Net Assets
126,287,291
109,385,030
$
139,633,087
$ 134,909,611
Total Liabilities and Net Assets
The accompanying notes to the consolidated financial statements are an integral part of these statements. 3
UNITED METHODIST COMMITTEE ON RELIEF OF GLOBAL MINISTRIES, INC. AND AFFILIATES CONSOLIDATED STATEMENTS OF ACTIVITIES
YEARS ENDED DECEMBER 31, 2024 AND 2023
2024
2023
Without Donor
With Donor
Without Donor
With Donor
Restrictions
Restrictions
Total
Restrictions
Restrictions
Total
Operating Revenues: Advance special gifts
$ 10,650,157
$ 20,732,166
$ 31,382,323
$ 10,367,827
$ 19,621,103
$ 29,988,930
Special Sunday Offerings
1,750,170 1,795,979
-
1,750,170 2,155,278
1,566,220 7,155,534
-
1,566,220 8,525,534
Gifts and bequests
359,299
1,370,000
Grants from General Board of Global Ministries Sager Brown program income
55,047
7,500,000
7,555,047 1,078,337 1,241,170
20,943
-
20,943
1,055,439 1,241,170
22,898
1,002,687
10,000
1,012,687
Other income, net
-
850,125
-
850,125
Net assets released from restrictions
17,891,113
(17,891,113)
-
19,590,663
(19,590,663)
-
Total Operating Revenues
34,439,075
10,723,250
45,162,325
40,553,999
1,410,440
41,964,439
Expenses:
Program Services: Specialized ministries
6,830,087
- - -
6,830,087
7,229,656
- - -
7,229,656
Advance projects
15,275,077
15,275,077
17,104,034
17,104,034
Health programs
5,930,975
5,930,975
6,879,168
6,879,168
Total Program Services
28,036,139
-
28,036,139
31,212,858
-
31,212,858
Supporting Services: Management and general
5,626,365
- -
5,626,365
4,938,849
- -
4,938,849
627,761
Fundraising
881,213
881,213
627,761
Total Supporting Services
6,507,578
-
6,507,578
5,566,610
-
5,566,610
Total Expenses
34,543,717
-
34,543,717
36,779,468
-
36,779,468
Changes in Net Assets From Operating Activities
(104,642)
10,723,250
10,618,608
3,774,531
1,410,440
5,184,971
Nonoperating Activities: Investment returns, net
4,814,800
1,449,224
6,264,024
9,594,422
2,441,257
12,035,679
Investment returns, net - Wesleyan Investive Investment returns, net - General Board of Global Ministries of The Methodist Church, Inc. Net (depreciation) appreciation in fair value of perpetual trusts
23,167
(2,528)
20,639
48,862
(10,426)
38,436
-
(15,618)
(15,618)
-
91,445
91,445
- -
14,608
14,608
- -
85,920
85,920
Contributions
-
-
1,000
1,000
Total Nonoperating Activities
4,837,967
1,445,686
6,283,653
9,643,284
2,609,196
12,252,480
Changes in net assets
4,733,325 51,768,084
12,168,936 57,616,946
16,902,261
13,417,815 38,350,269
4,019,636 53,597,310
17,437,451 91,947,579
Net assets, beginning of year
109,385,030
Net assets, end of year
$ 56,501,409
$ 69,785,882
$ 126,287,291
$ 51,768,084
$ 57,616,946
$ 109,385,030
The accompanying notes to the consolidated financial statements are an integral part of these statements. 4
FINANCIAL STATEMENTS
Audited 2024 financial statements are available at the links below.
GENERAL BOARD OF GLOBAL MINISTRIES OF THE UNITED METHODIST CHURCH, INC. FINANCIAL STATEMENTS As of and for the Years Ended December 31, 2024 and 2023 And Report of Independent Auditor
UNITED METHODIST COMMITTEE ON RELIEF OF GLOBAL MINISTRIES, INC. AND AFFILIATES CONSOLIDATED FINANCIAL STATEMENTS As of and for the Years Ended December 31, 2024 and 2023 And Report of Independent Auditor
GBGM 2024 financial statements
UMCOR 2024 financial statements
General Board of Global Ministries 22
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