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2023-12-31-annual-report

BUSHVALE CONGREGATION

OF THE PRESBYTERIAN CHURCH IN IRELAND

Trustees Annual Report and Financial Statements for the year ended 31 December 2023

Registered Charity in Northern Ireland (NIC105311)

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INTERNAL USE

BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Bushvale Congregation of the Presbyterian Church in Ireland 113, Fivey Road, Stranocum, Ballymoney, Co. Antrim, BT53 8JB

Registered Charity in Northern Ireland (NIC105311)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were:

John Chestnutt Patricia Crossley John S. McConaghy Kenneth Crowe Nessie Moore John Hargy Lynn Neill Maureen Knox Stephen Stewart William Knox John J. Wasson Thomas S. Lyle Robert Wasson

PRINCIPAL OFFICE BEARERS

Minister Rev. Kenneth Crowe Clerk of Session Mr. John Chestnutt Treasurer Mrs. Elaine Wilson

INDEPENDENT EXAMINER

Colin Simpson FCCA, 20 Sagimor Gardens, Belfast, BT5 5LW

BANKERS

Danske Bank, 6 High Street, Ballymoney, BT53 6AD Ulster Bank, 11 Church Street, Ballymoney, BT53 6HS

SOLICITORS Greer Hamilton Gailey Murphy Carey, 27 High Street, Ballymoney BT53 6AJ

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak, and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk Session are held at least twice in each year or as appropriate.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.

Presbytery

Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Bushvale Congregation of the Presbyterian Church has been assigned to the Route Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation.

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

The General Assembly

The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

The charitable purpose of the congregation is the advancement of religion.

Bushvale Congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God’s mission to our world.

The congregation’s mission purpose is by the grace of God, to help people of all ages become fully devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ’s people of all ages, which:

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord’s Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular Bible Study meetings and has a wide range of organisations including:

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation normally meets for worship each Sunday at 12 noon. During the week the Bible Study provides an opportunity for members to meet for fellowship, to study the scriptures and for a time of prayer.

As well as our regular services during the year we gave thanks for faithful services and sought to comfort those who had been bereaved during the year.

At 31 December 2023 there were 362 communicant members and 165 families connected with the congregation. The average weekly attendance at morning worship is 100.

Pastoral care

Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation’s pastoral visitors.

Mission and outreach

At a local level the congregation seeks to fulfill its mission and objectives in various ways.

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership, and pastoral care.

The congregation also contributes to the denomination’s annual World Development Appeal and any other special appeals.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and one of the elders. This provides an important link between the congregation and the wider structures of the church.

General Assembly

The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.

Property

There were no major projects undertaken with regard to property. General maintenance continued.

Organisations

“Saltshakers” Youth Fellowship is a joint venture with the neighbouring Congregation of Roseyards, and this work and witness continued throughout 2023.

The Presbyterian Women’s group resumed monthly meetings in September, and held its annual service in March, and the hugely successful Christmas Tea in December. Membership is approximately 30.

Bushvale Friendship Group provides a cross-community service to senior citizens, and meetings resumed in September, on the first Wednesday of each month. The group has 27 members.

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INTERNAL USE

Bushvale Bowling Club had its regular meetings and club competitions throughout the year, with successful participation in local league and charity competitions.

Sunday School continues to provide for the young people of the Congregation, meeting each Sunday before church (from September onwards). There was no annual Party, Children’s Day was held in June, and instead of a traditional outing, a fun day was hosted in the Church grounds. The Nativity Play was held in December.

Sunday School has about 10 children on its roll.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.

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INTERNAL USE

BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

PUBLIC BENEFIT STATEMENT

The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion.

The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church’s subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled, and bereaved).

Generally, the above benefits are delivered locally by congregations and their members, are facilitated through presbyteries, or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways.

The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.

The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual members of the public.

The Kirk Session has had regard to the Charity Commission’s Public benefit requirement statutory guidance.

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INTERNAL USE

BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

The congregation’s main source of income is members’ contributions through the Freewill Weekly Offering (FWO). There were 162 contributors during the year (150 in previous year, 2022) donating a total of £58,911 (£55,249 in previous year, 2022, an increase of £3,662).

Combined donations for FWO, United Appeal and Harvest in 2023 were £72,308, which is £6,272 up on the 2022 figure of £66,036.

The FWO income is for general use whereas the Harvest income is ear-marked for building and repairs.

The United Appeal once again fell short of its “target of honour”. There were 55 contributors to the United Appeal in 2023 (47 contributors in 2021). The shortfall in 2023, taking into consideration Gift Aid was £1,025 (£1,799 in 2022). We need to continue to generate greater support for this appeal.

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.

As the congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Kirk Session at a meeting on 30[th] January 2024 and signed on its behalf

by Kenneth Crowe John Chestnutt 30 January 2024 30 January 2024

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Independent Examiners Report to Bushvale Presbyterian Church

Financial Statements for the year ended 31 December 2023 I report on the Financial Statements of Bushvale Presbyterian Church.

Responsibilities and basis of report

As the trustees of the Bushvale Presbyterian Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act') and the Charities Act 2011 ('the 2011 Act'). You are satisfied that the accounts of the Trust are not required by charity law to be audited and have chosen instead to have an independent examination.

It is my responsibility to examine the Accounts and to state whether particular matters have come to my attention. In carrying out my examination I have followed the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act and the Directions given by the Charity Commission for England and Wales under section 145(5)(b) of the 2011 Act.

Basis of Independent Examiner's Report

My examination includes a review of the of the accounting records and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the Financial Statements and seeks an explanation from the Treasurer concerning any such matters.

Independent Examiner's Statement

In the course of my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect:

(iii)the accounts do not comply with the accounting requirements of the 2008 Act and the 2011 Act.

I confirm that there are no other matters to which, in my opinion, attention should be drawn.

COLIN SIMPSON FCCA 28[th] October 2024

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2023

2023 2023 2022 2022
Note Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
**Fund £ ** **Fund £ ** **Fund £ ** Funds £ Fund £ Fund £ Fund £ Funds £
Receipts
Donations and legacies 2 69,075 33,412 0 102,487
65,717		 20,892 0 86,609
Charitable activities 3 125 220 0 345 100 250 0 350
Other Trading Activities 4 5,119 0 0 5,119
4,832		 0 0 4,832
Investment Income 5 3,880 71 172 4,123 3,901 7 279 4,187
Total Receipts 78,199 33,703 172 112,074
74,550		 21,149 279 95,978
Payments
Raising funds 6 399 0 0 399 376 0 0 376
Charitable activities 7 79,855 23,971 0 103,826
74,847		 21,497 0 96,344
Total Payments 80,254 23,971 0 104,225
75,223		 21,497 0 96,720
Asset & Investment Purchases
Purchase of Fixed Assets 0 0 0 0
0		 0 0 0
Total Asset & Invest Purchase 0 0 0 0
0		 0 0 0
Transfers
Transfer To/From Funds (910) 1,082 (172) 0 (1,613) 1,892 (279) 0
Total Transfers (910) 1,082 (172) 0
(1,613)		 1,892 (279) 0
Surplus/ (Deficit) (2,965) 10,814 0 7,849 (2,286) 1,544 0 (742)

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023

2023 2023 2022 2022
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
Fund £ Fund £ Fund £ Funds £ Fund £ Fund £ Fund £ Funds £
Funds Reconciliation
Cash at bank & in hand
31Dec22 3,964 94,732 63,549 162,245 6,250 93,189 63,549 162,988
Surplus/ (Deficit) (2,965) 10,814 0 7,849 (2,286) 1,543 0 (742)
Cash at bank & in hand
31Dec23 999 105,546 63,549 170,094 3,964 94,732 63,549 162,245
Bank & Cash Assets
Bank Deposit Accounts 0 0 63,549 63,549 0 0 63,549 63,549
Bank Current Accounts 999 94,248 0 95,247 3,964 85,342 0 89,306
Other Organisation A/Cs 0 11,298 0 11,298 0 9,390 0 9,390
Cash in Hand 0 0 0 0 0 0 0 0
Liabilities
Unpresented chqs 0 0 0 0 0 0 0 0
Cash at bank & in hand
31Dec22 999 105,546 63,549 170,094 3,964 94,732 63,549 162,246

Other Assets

Fixed Assets:

Investments:

Approved by the Kirk Session at a meeting on 30[th] January 2024 and signed on its behalf by

Kenneth Crowe John Chestnutt

Date: 30 January 2024 Date: 30 January 2024

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023

1. ACCOUNTING POLICIES

BASIS OF FINANCIAL STATEMENTS

As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.

FUND ACCOUNTING

Endowment funds are funds, the capital of which must be retained either permanently or at the congregation’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Restricted funds comprise (a) income from endowments, which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to individual funds.

Unrestricted funds are income funds that are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future.

2. DONATIONS AND LEGACIES

2023 2022

Unrestricted Restricted Endowment Total Funds Unrestricted Restricted Endowment Total Funds Endowment Total Funds
Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
Recorded giving:
Loose collections 0 0 0
0
Donations and gifts 59,041 30,860 0
89,901
55,249		 18,725 0 73,974
Gift Aid 10,034 2,553 0
12,587
10,468		 2,167 0 12,635
Legacies and bequest 0 0 0
0
0		 0 0 0
69,075 33,143 0
102,488		 65,717 20,892 0 86,609

3. CHARITABLE ACTIVITIES

2023 2022

Unrestricted Restricted Endowment Total Funds Endowment Total Funds Unrestricted Restricted Endowment Total Funds Endowment Total Funds
Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
Fees from funerals 125 0 0 125
100		 0 0 100
Fundraising Events 0 0 0 0
0		 0 0 0
Grants 0 0 0 0
0		 0 0 0
Membership fees 0 0 0 0
0		 0 0 0
125 0 0 125
100		 0 0 100

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023

4. OTHER TRADING ACTIVITIES

2023 2022

Unrestricted Restricted Endowment Total Funds Unrestricted Restricted Endowment Total Funds

Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
Letting of premises 4,792 0 0 4,792 4,515 0 0 4,515
Trading income 327 0 0 327 317 0 0 317
5,119 0 0 5,119 4,832 0 0 4,832
5. INVESTMENT INCOME
2023 2022
Unrestricted Restricted Endowment Total Funds Unrestricted Restricted Endowment Total Funds
Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
Bank interest 0 71 0 71 0 7 0 7
Deposit Interest 0 0 172 172 0 0 279 279
Rent 3,880 0 0 3,880 3,901 0 0 3,901
3,880 71 172 4,123 3,901 7 279 4,187

5. INVESTMENT INCOME

6. RAISING FUNDS

6.
RAISING FUNDS
2023 2022
Unrestricted Restricted Endowment Total Funds Unrestricted Restricted Endowment Total Funds
Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
FWO envelopes 399 0 0 399 376 0 0 376
Fundraising events 0 0 0 0 0 0 0 0
399 0 0 399 376 0 0 376
7.
CHARITABLE ACTIVITIES
2023 2022
Unrestricted Restricted Endowment Total Funds Unrestricted Restricted Endowment Total Funds
Fund £ Fund £ Fund £ £ Fund £ Fund £ Fund £ £
General Assembly
Assessments		 23,683 0 0 23,683 22,892 0 0 22,892
Presbytery fees 591 0 0 591 578 0 0 578
Ministry and support staff
costs		 47,200 325 0 47,525 42,397 90 0 42,487
Congregational running 8,037 10,737 0 18,774 8,828 7,240 0 16,068
expenses
Donations to Missions and
charities		 0 12,911 0 12,911 0 14,167 0 14,167
Governance costs 0 0 0 0 0 0 0 0
79,511 23,973 0 103,484 74,695 21,497 0 96,192

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023

8. FIXED ASSETS

The congregation owns the church manse situated at Livery Road, Stranocum and the associated fixtures and fittings. These have an insurance value of £553,095. The Church, including the attached buildings at Fivey Road, have insurance of £1,261,538 in place and the adjacent Church Hall has an insured value of £591,570. The insurance value of the church and church hall includes contents cover. The congregation owns 26 acres of land at the manse. In addition, there are approximately 25 acres attached to the Morrison house.

9. INVESTMENTS

The congregation has the following investment shown at the insurance value.

2023 £ 2022 £
Property (Fivey Road) 159,400 159,400
10.
FUND BALANCES
Fund Balance at Receipts Payment Surplus / Transfer Balance at
31Dec22 (Deficit) 31Dec23
£ £ £ £ £ £
Unrestricted Funds
Main Account 3,964 78,198 80,253 (2,055) (910) 999
Restricted Funds
United Appeal 0 5,568 6,593 (1,025) 1,025 0
Mission Trust 3,632 0 755 (755) 42 2,919
Other Appeals 0 4,634 4,634 0 0 0
Building & Repairs 24,936 17,830 8,206 9,624 0 34,560
WJ Craig Memorial 50,024 0 0 0 0 50,024
Bowling 1,498 1610 852 758 0 2,256
Choir 6,750 11 16 (5) 0 6,745
Friendship 1,428 850 368 482 0 1,910
Presbyterian Women 2,939 2,537 2,235 302 0 3,241
Sunday School 3,525 664 312 352 15 3,892
98,696 111,902 104,224 7,678 172 106,546
Endowment Funds
Endowment 63,549 172 0 172 (172) 63,549
Total 162,245 112,074 104,224 -743 0 170,095

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BUSHVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023

11. PRIOR YEAR FUND BALANCES

Fund Balance at Receipts Payment Surplus / Transfer Balance at
31Dec21 (Deficit) 31Dec22
£ £ £ £ £ £
Unrestricted Funds
Main Account 6,250 74,550 75,223 (673) (1,613) 3,964
Restricted Funds
United Appeal 0 5,498 7,296 (1,799) 1,799 0
Mission Trust 4,791 0 1,227 (1,227) 69 3,633
Other Appeals 3 4,943 4,946 (3) 0 0
Building & Repairs 22,769 7,581 5,414 2,167 0 24,936
WJ Craig Memorial 50,024 0 0 0 0 50,024
Bowling 1,498 0 0 0 0 1,498
Choir 6,750 0 0 0 0 6,750
Friendship 1,438 280 290 (10) 0 1,428
Presbyterian Women 1,950 2,353 1,363 989 0 2,939
Sunday School 3,966 496 962 (466) 25 3,525
93,189 21,151 21,498 (349) 1,893 94,733
Endowment Funds
Endowment 63,549 279 0 279 (279) 63,549
Total 162,988 95,980 96,721 -743 0 162,246

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