I usually write about the church budget, but this month I would like to comment on our designated accounts. These are special encumbered accounts where we tract donations, registrations, and grants and associated expenditures that are earmarked for special programs and purposes. They are grouped into twelve categories: adult programs, children’s programs, youth programs, outreach and inreach, denominational benevolence, fellowship, arts, worship, personnel related, facilities and equipment, memorial funds, and miscellaneous funds. There are 64 active designated accounts.

Adult programs include funds collected and used for women’s, men’s and all church retreats.  There are also funds set aside for outside speakers, lunch groups, the adult board, workshops, and OWL (Our Whole Life) training. At the end of April, the total set aside for 17 adult program funds was $28,223.

Children’s Programs include funds for the Board of Youth and Family, Kids Night Out, and Summer Programs. There is also a fund called Real Kids Real Faith where we have placed grant funds received through a special grant for work done by Rev. Talia Raymond on developing a curriculum for family programs. Church Council agreed that the net income from this grant would be given to Talia to use for her travels and studies during her summer sabbatical. In April we transferred $5,000 from this grant to Talia’s sabbatical designated account. At the end of April, the total of designated funds for children’s programs was $4,968.

Youth programs include funds for the high school and middle school groups and funds for the summer work tour. So far in 2025 $14,080 has come into youth programs and $11,187 has been spent for the mystery trip and for advance travel payments for the summer work tour to Washington, D.C. At the end of April, the total for youth programs was $$6,799.

Outreach and Inreach funds is the largest group of designated accounts with 18 separate designations. These include all our social justice missions, compassion in Action, Food First, Family Promise, Food 4 Kids, and the Emergency Loan Fund (ELF).  $3,355 was collected for the ELF fund during and shortly after the Easter morning church services. There is now $6,194 available for this charitable work. The largest of these funds is Food 4 Kids that is supported by your donations, a grant from Alachua County, and a $10,000 donation from Clay Electric.  At the end of April, Food 4 Kids had a balance of $58,934. This entire group of funds had a total of $84,861.

The four small groups of funds for denominational benevolence, fellowship, arts, and worship had $4,049 at the end of April.

The group of funds for personnel related items includes continuing education funds for the ministers and staff and discretionary funds for each minister. A remaining balance of Rev. Bromleigh McCleneghan’s discretionary funds of $577 has been transferred to the Emergency Loan Fund. There was also a balance of $2,087 left from the Christian Theological Seminary grant that supported Bromleigh’s 2024 sabbatical. Those funds have been moved to Talia’s sabbatical fund which after some expenses for course registrations et al, now sits at $16,009.  The Board of Endowment contributed another $3,000 toward her sabbatical and an additional $10,000 will come from her work on the Real Kids Real Faith grant mentioned above.

The facilities and equipment funds include amounts for the library, the memory garden, website upgrade, and building improvements. Building improvements now serves as our capital reserve account. At the end of April there was $90,095 in the building improvements designated account. An additional $5,800 is due for the completion of the bathroom addition and remodel in the west wing from this fund.   We have also signed contracts totaling about $42,000 to replace both 10-ton A/C units in the sanctuary. In May the Board of Business added the budgeted $15,000 to this capital reserve, so the current balance is about $52,400.

There is only a small amount of memorial funds remaining for Helen Aller-Oster and Madeline Chance.

Miscellaneous funds include a pass-through account for football parking revenue, funds raised for the church healing process and funds from match giving from the Ford Foundation.  There is $2,714 available for further work on church healing. Matching gifts from the Ford Foundation from 2024 and 2025 total $45,000 which must be used for secular purposes. They will be used to support youth summer work tour trips and to pay for cognitive center training for childcare staff.

At the end of April, the total for designated accounts was $293,484. Through four months $145,979 has come into these accounts through donations, grants, program registrations, and fundraising efforts. Over those same months, $148,283 has been disbursed for designated purposes. The most active designated accounts have been retreats, OWL training, Food 4 Kids, and building improvements. 

About 79% of the designated funds are held in a Merrill Lynch investment account with investments tied to the fed rates. Through April the church had earned $3,636 in interest.

Including fund going into designated accounts outside the church budget, the total church revenue through April was $491,951. Designated account revenue was 29.7% of this total. 

Including distributions from designated accounts outside the church budget, total expenditures for the church through April total $440,376. Designated account disbursements were 33.7% of this total.

Alan Hill