Presbyter an CIIURCH IN IRELANO KILLETER 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 (NIC105660)
Presbyter an KILLETER CONGREGATION OF THE PRESBYfERIAN 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 Killeter Congregation of the Presbyterian Church in Ireland 26 Carn Road, Killeter, Castlederg, County Tyrone, BT817UR Registered Charity in Northern Ireland (NIC105660) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Mr C W Andrews Mr l M Crilly Mr R J McKelvey Mr W C Andrews Mrw S Hunter Mrj S Young PRINCIPAL OFFICE BEARERS Minister: Clerk of Session: Treasurer: Vacant Mr R J McKelvey Mr C W Andrews INDEPENDENT EXAMINER Lisa Hamilton Lisdoo Road, Urney, Strabane, County Tyrone, BT82 9RQ BANKERS Ulster Bank 29 Abercorn Square, Strabane, County Tyrone, BT82 8AL Danske Bank South Business Centre, 45 - 48 High Street, Portadown, County Armagh, BT62 ILB SOLICITORS Babingtons Solicitors 74 Railway Street, Strabane, County Tyrone, BT82 8EQ
an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRucfuRE AND MANAGEMENT The Klrk Sesslon 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 wlthin 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 rulin8 elder5 of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the mlnlster in actlve duty In the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held four times a year. 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. Killeter congregation of the Presbyterian Church has been . assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the attive 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 the congregation.
Presbyter an ¢ry¥•¢* Itt KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) 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 affalrs of the congregation including administerlng all funds and property belongln8 to the con8re8ation. 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 minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held four times a year. 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. Killeter congregation of the Presbyterian Church has been . a55igned to the Omagh 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
an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) STRucfuRE AND MANAGEMENT The Klrk Sesslon 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 wlthin 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 rulin8 elder5 of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the mlnlster in actlve duty In the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held four times a year. 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. Killeter congregation of the Presbyterian Church has been . assigned to the Omagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the attive 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 the congregation.
Presbyter an ¢ry¥•¢* Itt KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) 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 affalrs of the congregation including administerlng all funds and property belongln8 to the con8re8ation. 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 minister in active duty in the congregation, has no deliberative but only a casting vote. Stated meetings of the Kirk Session are held four times a year. 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. Killeter congregation of the Presbyterian Church has been . a55igned to the Omagh 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
Presbyter an KILLEfER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoKf (convd) DESCRIPTION AND PURPOSE (convd) In summary our mission plan is to identify issues in our congregation which have contributed to its health, remind ourselves of them and seek to put them into practice. We want to show care to everyone in the congregation including those who: Are in attendance at worship. Are nominal members. Are outside the congregation either directly (i.e. not in our area) or indirectly (i.e. through those we care for). Have fallen between the stools. We will keep an eye out for people moving into the area, keep in touch with each other and be like the milkman watching out for the 'sold' sign on property. AcfiviTIES AND OBJEcfivES The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lord's Supper is observed twice a 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: Sunday School Presbyterian Women The following organisations are held jointly with First Castlederg Presbyterian Church: Bowling Club Girl's Brigade Bows Brigade ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 10.45am. As well as our regular services during the year we acknowledge God's gift of new life at 2 Sacraments of Baptism, we conduct marriage services and gave thanks for faithful services and sought to comfort those who had been bereaved. At 31 December 2023 there were 175 communicant members and 90 families connected with the congregation. The average weekly attendance at morning worship is 64.
Presbyter an KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoKf {conYd) Mission and outreach 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 plantin& 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 holds an annual collection for missionaries and supports various local charities. Presbytery The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elder5. This provides an important link between the congregations 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. Property There were no major repairs or refurbishment projects carried out during the year. Organisations Sunda school The Sunday school is well attended with 14 children and 6 teachers on the roll. The children enjoyed a Congregational Fun Day during the summer and the Christmas party was well supported by the children and their parents With visitors in attendance.
Presbyter an IW KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Iconyd) Organisations Presb erian Women The Presbyterian Women meet on a monthly basis and carry out a variety of activities around the theme for the year. The women attend various events and enjoy supporting others. 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. PUBLIC BENEFIT STATEMENT The Presbyterian Church In Ireland meets the public benefit requirement by providing benefit to its members and the general public by makin8 known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits whlch 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 throu8h the care of those in need {including the sick, disabled and bereaved). Generally the above benefits are dellvered locally by congregations and their members, or 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.
Presbyter an KILLEfER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) PUBLIC BENEFIT sfATEMENT 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 contart 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 Commission5 Public benefit requirement statutory guidance. FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were 78 contributors during the year (2022: 80) donating a total of £22,762 (2022: £22,198). Total income of the congregation was £120,648 compared to £92,920 in the previous year. The increase in income is due to the timing of gift aid and bequests received during the year. Total expenditure decreased from £48,279 to £30,874 as a result of a reduction in ministry and support costs.
Presbyter an KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REpoKr (convd) 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 prattice. As the congregation's total income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charities Act (Northern Ireland) 2008 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 11 June 2024 and signed on its behalf by: Mr WC Andrews Mr IU McKelvey Date: 11 G. ILS Date: 11. C. Z
Presbyter an GH i IILATI INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the financial statements of the charity for the year ended 31 December 2023, which comprise the statement of financial activities (Receipts and Payments Account), statement of assets and liabilities and the related notes. Respective responsibillties of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with Section 64(3) of the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act; and to state whether particular matters have come to my attention. Basis of independent examiner'5 report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 63 of the Charities Act That the account5 do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the accounts to be reached.
Presbyter an INDEPENDENT EXAMINERS REpoKf TO THE TRUSTEES OF KILLEfER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (convd) Independent examiner's Statement I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: Lisa Hamilton Relevant professional quallfication: ACA Address: Llsdoo Road, Urney. Strabane, County Tyrone, BT82 9RQ Date: 11 Iok)lQOQ 10
Presbyter an c¥uN¢x l* SNEL&M KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) For the year ended 31 December 2023 Note Unrestrlcted Funds Restricted Endowment Funds Funds Total 2023 Tot 202 Recelpts Donations and legacies Charitable activitie5 Other trading activities Investment Income Other 50,465 42,474 7,325 2,933 293 92,939 7,325 17,882 2,352 150 64,79 9,48 17,19 90 53 14,949 2,059 150 Total receipts 67,623 53,025 120,648 92,92 Payments Raising funds Charitable activities Other (371) (4,736) (6.365) (371} {7,748) { _ ) (22,755) (36 (28,50 (19,41 (3,012) (16,390) Total payments (11,472) {19,402) ( - ) (30,874) {48,27 Net receipts / (payment5) Transfers between funds 56,151 {69,495) 33,623 69,495 89,774 Net movement in funds Funds brought forward {13,344} 38,722 103,118 (102,950) 89,774 (64,028} (108,66 200 Funds carried forward 12 25,378 168 200 25,746 (64,02 11
Presbyter KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2023 Total I Funds 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 38,722 {13,344) {102,950} 103,118 200 (64,028) (108,669) | 89,774 44,641 Bank and Cash at end of year 25,378 168 200 25,746 (64,028)1 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 60 166,118 1,327 60 86,474 167,505 86,5341 Llabllltles Bank Loan (141,759) {150,562 25,746 (64,028 Other Assets Fixed Assets- Note 10 Investments- Note 11 660,211 38,195 660,211 27,607 698,406 687,8181 Approved by the Kirk Session at a meeting on 11 June 2024 and signed on its behalf by: MrCWAn ews Mr RJ McKelvey Date: Date: 12
Presbyter an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE AcCourS For the year ended 31 December 2023 ACCOUNTING POUCIES BA51S OF FINANCIALSTATEMENTS 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 AccouMfiNG 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 the individual funds on an average balance basis. Unrestricted funds are income funds which 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. DONATIONS AND LEGACIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Tot 20 Recorded giving Loose collections Donation5 and gifts Gift aid Legacies and bequests 22.762 30,120 225 755 11,374 52,882 225 1,070 24,162 14,600 46,7 315 12,788 14,600 12,2 50,465 42,474 92,939 64,7 13
Presbyter an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accoumfs (cont'd) For the year ended 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Fund5 Total 2023 Total 2022 Income from charitable attivities Grants 7.325 7,325 9,484 7,325 7,325 9,484 4. OTHER TRADING ACTIVITIES Unrestrftted Funds Restrfcted Fun(ts Endowment Funds Total 2023 Total 2022 Letting of land and property Other 14,349 2,933 17.282 600 17,132 66 14,949 2,933 17,882 17,198 INVESTMENT INCOME Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Other 1,036 587 436 135 158 1,171 745 436 80 773 55 2,059 293 2,352 908 14
Presbyter an KILLETER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2023 OTHER INCOME Unrestrlrted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Other Income 150 150 531 150 150 531 RAISING FUNDS Unrestrlcted Funds Restrlrted Endowment Funds Funds Total 2023 Total 2022 FWO and building fund envelopes 371 371 362 371 371 362 CHARITABLE ACTIVITIES Unrestricted Funds Re5trlcted Endowment Funds Funds Total 2023 Total 2022 General Assembly assessments Presbytery fees Ministry and support Staff costs Congregational running expenses Organisational running expenses Donations to missions and charities Governance costs 2,251 342 2,251 342 6,797 13,382 3,051 940 3,976 360 1,431 212 500 41 2,101 870 1,472 2,313 1,370 4,736 3,012 7,748 28,506 15
Presbyter an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) For the year ended 31 December 2023 OTHER EXPENDITURE Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Property expenses Letting of land and property expenses Other expenses New church building fittings and equipment Bank loan interest 4,485 4,485 4,597 1,092 4,199 1,092 6,079 1,398 2,813 1,880 3,719 6,884 11,099 11,099 6,365 16,390 22,755 19,411 10. FIXED ASSErs The congregation owns the Church premises situated at 26 Carn Road, Killeter, Castlederg, County Tyrone, BT817UR and the associated fixtures, fittings, plant and machinery. 2023 2022 New church building costs 660,211 660,211 660,211 660,211 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund 38,195 27,607 38,195 27,607 16
Presbyter an KILLETER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) For the year ended 31 December 2023 12. FUND BALANCES Balance at start Recelpts Payments Surplus / {Deficlt) Transfers Balance at end Fund Unrestricted Funds General Fund 38,722 67,623 (11,472) 56,151 (69,495) 25,378 38,722 67,623 (11,472) 56,151 (69,495) 25,378 Restrlcted Funds Property Mission and charlty Other Organlsational (121,931) 7,405 7,277 4,299 39,771 5,250 5,537 2,467 (12,619) (870) (4,062) (1,851) 27,152 4,380 1,475 616 70,000 (24,779) 11,785 8,752 4,410 (505) (102,950) 53,025 {19,402) 33,623 69,495 168 Endowment Funds Endowment 200 200 200 200 Total (64,028) 120,648 (30,874) 89,774 25,746 17