board members - AME ZION | Christian Education Department
Transcription
board members - AME ZION | Christian Education Department
1 CHRISTIAN EDUCATION DEPARTMENT, INC AFRICAN METHODIST EPISCOPAL ZION CHURCH BOARD MEMBERS Bishop Dennis V. Proctor, Chairman Bishop W. Darin Moore, 1st Vice Chairman Bishop Nathaniel Jarrett, Jr., 2nd Vice Chairman Rev. Haven Anderson – Piedmont Dr. Rita J. Colbert – Mid-Atlantic II Rev. Dr. Cynthia Willis-Stewart – Northeastern (deceased) Mrs. Ruthie King – Mid-Atlantic I Rev. Erlinda Dobson – Eastern North Carolina Miss Brenda Chisholm – South Atlantic Rev. Dr. Anthony Witherspoon – Mid-West Mrs. Velvet Cauldwell – Alabama-Florida Mrs. Ava Swinton – Southwestern Delta Rev. Robert Kemp – Western Mrs. Leondras Davis - Western West Africa Rev. Dr. I.E. Umoinyang – Eastern West Africa 2 Bishop Louis Hunter, President of the Board of Bishops Bishop George E. Battle Sr, Senior Bishop Bishop Dennis V. Proctor, Chairman of the Board of Christian Education Bishop W. Darin Moore, 1st Vice Chairman of the Board of Christian Education Bishop Nathaniel Jarrett, 2nd Vice Chairman of the Board of Christian Education The entire Board of Bishops of the A.M.E. Zion Church General Officers Connectional Officers Delegates and Guests of the 50th Quadrennial Session of the General Conference Of the African Methodist Episcopal Zion Church Exciting! Rewarding! Insightful! These three adjectives aptly summarize my first four years serving as the General Secretary of Christian Education for our beloved Zion. It is exciting to utilize my God-given gifts to partner with others to develop ministry that fosters the development of credible, committed Christian disciples. It is most rewarding to witness lives being transformed by the ministry of Christian Education and it has been very insightful to hear and experience the challenges that many Christian educators face. I began my tenure in this role by articulating my vision for the department, revising the mission statement, identifying quadrennial priorities and establishing quadrennial goals. The vision and mission statement provide the foundation for our quadrennial priorities and quadrennial goals. THIS REPORT IS ORGANIZED AS FOLLOWS: I. Vision, Mission, Quadrennial Priorities, Quadrennial Goals II. Major Milestones III.Acknowledgements IV. Financial Report I. Vision, Mission, Quadrennial Priorities, Quadrennial Objectives Vision The Christian Education Department of the African Methodist Episcopal Zion Church will become a premiere resource for the development of credible, committed Christian disciples with a specific emphasis on discipleship with African-Americans and persons throughout the African diaspora. Mission The mission of the Christian Education Department of the African Methodist Episcopal Zion Church is to unify, promote and supervise Christian training that fosters the development of credible, committed Christian disciples. Through Biblically based, doctrinally sound, innovative and relevant education, training and worship, the Department works collaboratively with the Board of Christian Education to disciple the entire membership of the denomination. Quadrennial Priorities: • • • Spiritual Resurgence – Through doctrinally sound education and training, fuel the fire of faith to increase knowledgeable zeal. Scholastic Reengagement – Establish programs of academic enrichment for the local church to foster academic excellence. Structural Realignment – Examine the current structure of the Department and realign to serve the present age. Quadrennial Goals: We began with twelve goals. After obtaining a better sense of our resources and needs, two years into my tenure we condensed our quadrennial goals from twelve to seven. See Table 1.0 for goals and objectives. Objectives that are highlighted in yellow were accomplished during this quadrennial period. 3 CED Report Vision | Mission To: GOAL OBJECTIVES Goal # 1: By 2016 improve financial health of the Department by generating resources for Departmental programming. 1.1– Immediately implement a financial management system that complies with effective accounting practices and denominational regulations. 1.2 – Establish financial reporting system for organizations within CED by June 2014. 1.3 – Pay off current debts by 2013. 1.4 – By August 31, 2014 develop and implement a strategy to generate resources from the CED Winter Meetings. 1.5 – By January 2015, develop and implement a strategy to obtain external funds to support departmental initiatives. Goal # 2: By July 2014 establish an organizational structure that supports 21st century disciple-making needs. 2.1 – Introduce new departmental structure to Board of Christian Education by August 31, 2012. 2.2 – By August 2012 begin identifying transformational leaders with gifts, skills and expertise that align with the Department’s vision, mission and goals. 2.3 – Throughout the quadrennial period implement teambuilding and performance excellence training for organizational leaders. Goal # 3: Expand efforts to fortify discipleship endeavors of local churches within the denomination. 3.1 – Assess discipleship needs of local congregations by December 2014. 3.2 – Develop on line discipleship curriculum for all ages by December 2015. 3.3 – Plan and implement relevant WM and Quadrennial Convention programming that can be utilized in the local church regardless of size. 3.4 – By December 2012 establish a Spiritual Formation Commission to develop curriculum and ministry that aids in faith development. 3.5 – By December 2012 establish Commission on Leadership Excellence to cultivate leadership strengths at every age level. Goal # 4: Cultivate leadership effectiveness of each department within the CED. 4.1 – By February 2013, assess effectiveness of the three departments by conducting internal and external surveys. (External surveys pending) 4.2 –By December 2012 establish Commission on Leadership Excellence to establish leadership development strategy for the denomination. 4.3 – By December 2012 establish Commission on Spiritual Formation to develop strategy for effective faith development of each population within the church. Goal # 5: 5.1 – Immediately organize Commission on Youth Ministry to provide ministry to By December 2014, establish a plan to exyouth at each adolescent development cycle (middle school, high school, emerging pand effective ministry to youth and young adults). adults. 5.2 – Through Director(s) of Young Adults and YACM Steering Committee, provide resources to the local church for discipleship of young adults. Goal # 6: By July 2014, establish a plan to effectively minister to adults 40 and over. 6.1 – By December 2014, establish a Commission on Adult Ministry to develop discipleship plan for persons 40-65. 6.2 – In accordance with mandate in Discipline, establish an Institute on Aging for persons to disciple persons over 65. Goal # 7: By December 2012, establish a Commission on Scholastic Engagement to develop initiatives that foster academic excellence within the African-American community. 7.1 – By October 2014 identify members of Commission on Scholastic Engagement. 4 II. Major Milestones Spiritual Resurgence • Opportunities for prayer have increased through monthly prayer calls implemented by VICYC and YACM. This has been a source of empowerment and spiritual resurgence for youth and young adults. • The Department’s program team and I organized and implemented “Zion University” for the 23rd Quadrennial Convention, which has been replicated within various local churches, districts, and conferences throughout the denomination. • YACM began offering “Micro Grants” to support effective young adult ministries at the local and district level. • I collaborated with the Episcopal Directors of Christian Education to unify Christian Education Sunday observances by 1) identifying a specific theme, 2) sending a letter to be read in the local church and 3) developing resource materials for CED Sunday. 2012 CED Sunday Theme: 21st Century Christians: Restoring the Mission, Retooling the Leadership, Rebuilding the Community;” 2013 CED Sunday Theme: “iLight;” 2014 CED Sunday Theme: “Fortify;” 2015 CED Sunday Theme: “Excellence Without Excuse.” • Re-branded the CED Winter Meeting using “Truthville” as the mythical place where the Winter Meeting occurs. “Truthville” programming has been implemented in the local church, district, region, conferences and episcopal areas. • Over 100 persons have accepted Jesus Christ or renewed their commitment to Christ at the annual Winter Meetings in 2012, 2013, 2015 and the Quadrennial Convention on Christian Education. The Department of Church Growth and Evangelism has trained and organized altar workers to minister during the Winter Meeting and follow-up afterwards. • The Co-Directors of Varick’s Children developed and implemented annual Winter Camps during the Winter Meeting and a Summer Camp during the Quadrennial Convention. These camps incorporate STEM activities into their discipleship program. Workbooks developed by the Co-Directors of Children’s Ministries have been made available for Children’s workers at every level of the church. The Department purchased 12 iPads for children to use during the Varick’s Children programming. • The Children’s Day curriculum has been expanded to include a full weekend of activities for children. • To provide young people with spiritual grounding and support during the current climate of racial tension in America, we recently hosted a “National Conversation” with our youth. This conversation took place via conference call and provided Zion’s youth, their friends and adult leaders with a forum to express their thoughts about racial injustice and police brutality. There were over 300 persons on the call. • Recognizing the impact of media on fostering or hindering spiritual resurgence, the Christian Education Department partnered with two media businesses (www.darinkent.com and MooreTaylor’D Media) led by two of Zion’s young adult producers to present The Freedom Film Festival. The inaugural screening took place during Truthville 2015 with over 15 film entries. Scholastic Re-Engagement • • • • • • During the 23rd Quadrennial Convention on Christian Education, the Roosevelt Thompson Honor Society was established. Fifteen scholars were inducted. Through the CED Winter Meeting (Truthville), the Roosevelt Thompson Annual Scholarship Awards were increased from $2,000 to $8,000. During the 2015 Winter Meeting (Truthville 2015) in New Orleans, ACE initiated scholarships named in memory of Dr. James Eichelberger, Rev. Dr. George Lincoln Blackwell and Dr. D.D. Garrett. During the 2015 Winter Meeting (Truthville 2015) in New Orleans, YACM provided scholarships to qualifying young adults. The programming team and I implemented the College Rally Luncheon at the annual Christian Education Department Winter Meetings (Truthville). These luncheons have inspired persons of all ages to value higher education. As a member of the Livingstone College Board of Trustees, I was appointed Chairperson of the Student Affairs Committee. In this capacity, I the engaged members of the A.M.E. Zion 5 • • Student Association and S.G.A. at Livingstone College through semi-annual dinner meetings on campus. The Department provided $30,000 in financial contributions to Livingstone College between 2013 and 2016. The Department has financially supported overseas education and/or mission experiences for two young adults in the denomination. Structural Re-Alignment • • • • • • • With the support of the denomination, intentional budgeting and increased fiscal accountability, we liquidated $45,000 in debt during my first year in office. The Department is debt free and has remained in the black throughout the quadrennial period. The Department launched a new website featuring information and resources that can be accessed by local churches, district, conference and episcopal leaders. I implemented a process for officers of VICYC, ACE and YACM to provide annual written reports to the General Secretary. The finance team and I re-structured fiscal processes to require CED organizations to maintain funds in a central treasury within the Department’s account. I developed evaluation processes for each organization within Christian Education to assess the needs of their constituent groups. I utilized data obtained through the Episcopal Directors of Christian Education and through Winter Meeting evaluations to assess the needs of Christian education in our local churches, districts and conferences. This information was used to develop programming and make administrative decisions for the Department. Over the last two years, VICYC and YACM leaders have rekindled ecumenical partnerships with youth and young adults in other denominations. III. Acknowledgements I have been blessed with tremendous support throughout my first tenure as General Secretary of Christian Education. My Board Chairman, Dr. Dennis V. Proctor and my Vice Chairman, Bishop W. Darin Moore and Bishop Nathaniel Jarrett have provided the wise counsel needed to help me begin carrying out the vision that God has given me. The entire Board of Bishops has been encouraging and supportive. I must thank each bishop for appointing strong Christian educators to serve as their Episcopal Directors of Christian Education. These men and women have gone the extra mile to collaborate with me in unifying, promoting and supervising the work of Christian education throughout the denomination. Mrs. Jennifer Armstrong has served the Christian Education Department for over 20 years. As our Office Administrator, Mrs. Armstrong maintains our office at the A.M.E. Zion headquarters with excellence and efficiency. I thank God for her loyalty, work ethic, trustworthiness and commitment to Christian Education. Shortly after my election, I appointed a dynamic team of individuals to serve as lead staff for the Department. These unpaid staff members have sacrificed much time and money and demonstrated a deep commitment to fostering the development of credible, committed Christian disciples. Each member of our staff brings a high level of skill and commitment to this work. Throughout this quadrennial period, a number of staff persons earned graduate degrees, received professional awards and ministerial advancements. Zion is blessed to have such an outstanding team of leaders serving our church. I appreciate the service of every staff person and especially want to thank Dr. Sandra Davis whose expertise helped me navigate my 6 transition from Program Coordinator to General Secretary. Rev. Patrick Barrett II has served as my “right hand” throughout this journey. His creativity, commitment and theological insights have generated many of the innovations that we implemented during the last four years. I am also very grateful for the support and expertise of Mr. Dominique Turner, Mr. Cesar Alvarez, and Ms. Cleo Chaney who have tirelessly and lovingly utilized their education, gifts and skills to help lead the Department. The Winter Meeting Implementation team works behind the scenes to ensure that each Winter Meeting runs smoothly. I thank God for these servant leaders. The officers of VICYC, ACE and YACM provide leadership to the organizations within the Christian Education Department. During my tenure as the General Secretary of Christian Education, I have had the opportunity to work with two sets of officers within each organization. I am blessed by the insights and conversations with all of the elected officers that have served under my leadership. Moses had Aaron and Hur to hold up his hands when he grew tired. God has blessed me with a team of “Moses” and “Hurs” to do the same for me. I praise God for Jennifer A., Patrick, Domo, Cesar, Cleo, David, Mark, Stefani, Shatice, Eric, Angellica, Allison, Tamika, Jennifer R., Charnisette, John and Marian Walker for holding up my arms when I grew tired! I give God the glory for Darlene and Tawanda who keep me covered in prayer, Pastor Scot C. Moore for being a faithful shepherd to me, and George for being a friend that sticks closer than a brother. I dedicate this report to my loving mother Mrs. Esther L. Brown whose strength and unconditional love gave me the courage to dream big dreams and do what others said was impossible. She began this quadrennial period with me, but went to heaven on June 20, 2016. Although she is no longer physically with me, I am ever mindful of her wise counsel “only what I do for Christ will last.” I continue to “expect the great!” Respectfully submitted, Rev. Kathryn G. Brown Rev. Kathryn G. Brown “The gifts he gave were that some would be apostles, some prophets, some evangelists, some pastors and teachers, to equip the saints for the work of ministry, for building up the body of Christ, until all of us come to the unity of the faith and of the knowledge of the Son of God, to maturity, to the measure of the full stature of Christ. We must no longer be children, tossed to and fro and blown about by every wind of doctrine, by people’s trickery, by their craftiness in deceitful scheming. But speaking the truth in love, we must grow up in every way into him who is the head, into Christ, from whom the whole body, joined and knit together by every ligament with which it is equipped, as each part is working properly, promotes the body’s growth in building itself up in love.” – Ephesians 4:11-16 (NRSV) 7 EDITH SAXTON CERTIFIED PUBLIC ACCOUNTANT esaxtoncpa@msn.com 1230 WEST MOREHEAD STREET, SUITE 202A CHARLOTTE, NORTH CAROLINA 28208 (704) 334-6999 | FAX (704) 334-2238 Report of Independent Auditor Christian Education Department Of The African Methodist Episcopal Zion Church Charlotte, North Carolina Report on the Financial Statements I have audited the accompanying statements of financial position Christian Education Department (“the Department”) of the African Methodist Episcopal Zion Church as of December 31, 2015, 2014, 2013, 2012, and the related statements of activities and cash flows for the years then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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. Auditor’s Responsibility My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Department’s preparation and fair presentation of the financial statements 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 the Department’s internal control. Accordingly, I express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Christian Education Department of the African Methodist Episcopal Zion Church as of December 31, 2015,2014,2013, 2012, 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. Edit h Saxt on , CPA Charlotte, North Carolina March 31, 2016 8 Table of Contents Page INDEPENDENT AUDITORS’ REPORT 8 FINANCIAL STATEMENTS Statement of Financial Position Statement of Activities Statement of Cash Flows Notes to the Financial Statements 10 11 12 13 9 FINANCIAL STATEMENTS CHRISTIAN EDUCATION DEPARTMENT OF THE AFRICAN METHODIST EPISCOPAL ZION CHURCH Statement of Financial Position 10 Statement of Activities 11 Statement of Cash Flows 12 NOTES TO THE FINANCIAL STATEMENTS A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and General Christian Education Department (“the Department”), a non-profit organization, provides ministries and is dedicated to spreading the Gospel through effective educational programs to the people of the African Methodist Episcopal Zion Church. The Department is a part of the African Methodist Episcopal Zion Church and is supported primarily through allocation from the general church and by educational conferences and conventions. Financial Statement Presentation In 2012, the Department of Christian Education moved from cash basis of accounting to the accrual basis of accounting. Cash basis of accounting reports when cash goes in and goes out of the organization, whereas accrual accounting spreads costs and revenues over time and tries to report revenues when it is earned and expenses when they are incurred. Change in accounting principal was retroactively applied to the 2011 Statement of Financial Position and Statement of Activities, for comparative reporting purpose only. The Church classifies its revenue, expenses, gains and losses into three classes of net assets based on the existence or absence of donor-imposed restrictions. Net assets of the Department and changes therein are classified as follows: Unrestricted net assets - Net assets that are not subject to donor-imposed stipulations. Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that may or will be met either by actions of the Department or the passage of time. Permanently restricted net assets - Net assets subject to donor-imposed stipulations that must be maintained permanently by the Department. The Department had no permanently restricted net assets as of December 31, 2015, 2014, 2013 and 2012. The amount for each of these classes of net assets is presented in the statement of financial position and the amount of change in each class of net assets is displayed in the statement of activities. Cash and Cash Equivalents For financial statement purposes, the Department considers all cash and all highly liquid investments, which have maturities of three months or less when purchased to be cash equivalents. Accounts Receivable The Department provides an allowance for doubtful accounts equal to the estimated uncollectible amounts. The Department’s estimate is based on historical collection experience and a review of the current status of accounts receivable. It is reasonably possible that the Department’s estimate of the allowance for doubtful accounts will change. As of December 31, 2015, 2014, 2013 and 2012, the Department considered all unpaid registrations as uncollectable. Events The Department hosts one annual meeting for the sole purpose to education all children, youth, young adult, women and men of the AME Zion Department. Registrations are recorded as revenue. In addition, the Department receives donations for Founder’s Day and other ministries, which are reported as restricted support, if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. 13 Property and Equipment Equipment are carried at cost, or if contributed, at fair market value at date of gift. Depreciable assets are depreciated using the straight-line method over their estimated useful lives ranging from 3 years to 40 years. Repairs and maintenance are charged to expense as incurred. Donated Services A substantial number of unpaid volunteers make significant contributions of their time to enhance the Department’s programs and fundraising activities. The value of this contributed time is not reflected in these financial statements since it is not susceptible to objective measurement or valuation. Tax Status The Department is exempt from income taxes under Section 501(c) (3) of the U.S. Internal Revenue Code; accordingly, no provision for income taxes has been made in the accompanying financial statements. Use of Estimates in the Preparation of Financial Statements Judgment and estimation is exercised by management in certain areas of the preparation of the financial statements. Management believes that such estimates have been based on reasonable assumptions and that such estimates are adequate. Actual results could differ from these estimates. B. CASH AND CASH EQUIVALENTS C. ACCOUNTS RECEIVABLES Cash as of December 31, consisted of the following: Accounts Receivable as of December 31, consisted of the following: 14 D. Property and equipment E. ACCOUNTS PAYABLES F. TEMPORARILY RESTRICTED NET ASSETS, AND NET ASSETS RELEASED FROM RESTRICTION During 2015, 2014, 2013 and 2012, net assets were released from donor restrictions by incurring costs and expenses satisfying the restricted purposes or by occurrence of other events specified by donors. G. SUBSEQUENT EVENTS Property and equipment as of December 31, consisted of the following: Accounts Payable as of December 31, consisted of the following: Temporarily restricted net assets at December 31, consisted of the following: Management has evaluated subsequent events through March 31, 2016 the date the financial statements were available for issuance, and has determined that there are no subsequent events requiring disclosure. 15 H. EVENT MANAGEMENT During the 2014 Year, the Department held its General Convention in August using the theme “Zion University” and a Leadership Advance training for new connectional officers, staff and CED leadership representative from our episcopal, annual and district conferences. The expenditures were: I. OTHER EXPENSES The Department holds annual Winter Meetings to train the children, youth, young adults and adults of the AME Zion Church. Comparative expenditures for the calendar years ending December 31, 2015, 2014, 2013 and 2012 respectively were: 16 J.RESTATEMENT The department attempted to do a retrospective application to reflect the change methodology from cash to full accrual. This means that a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had been applied all along. However, the full application was not achieve, so cumulative effect was reflected in the restatement note. 17 SCHOOLS, COLLEGES, PROPERTY Livingstone College Hood Theological Seminary Clinton Junior College Lomax-Hannon Junior College A.M.E. Zion University Hood-Speaks Theological Seminary Dr. Jimmy R. Jenkins, President Dr. Vergel L. Lattimore, President Dr. Elaine J. Copeland, President Rev. Wallace L. Noble, President Rev. Mulbah Gray, President Dr. Donald J. Ekpo Inoperative Schools Dinwiddie Institute Atkinson Bishop Richard K. Thompson Bishop Darryl B. Starnes 18 DENOMINATIONAL STAFF Executive Team Office Administrator Special Assistant for Financial Management Special Assistant for Program Development Special Assistant for Project Management Mrs. Jennifer Armstrong Ms. Cleo Chaney Rev. Patrick Barrett II Mr. Dominique Turner Administrative Assistants Administrative Assistant for Political and Contemporary Affairs Rev. Dr. Lewis Anthony (Interim Advisor to ACE) Rev. Dr. Kevin McGill Administrative Assistant for Connectional Relations Director Co-Director, Varick’s Children’s Ministry Co-Director, Varick’s Children’s Ministry Co-Director, Young Adult Ministry Co-Director, Young Adult Ministry Director, Senior Ministry (Institute on Aging) Director, Women’s Ministry Director, Men’s Ministry Director of Hospitality Commission Chairpersons Chair, Commission for Spiritual Formation Chair, Commission for Leadership Excellence Chair, Commission for Family Life Rev. Dr. Michelle Searles Ms. Nora Kathi McNeil Rev. Brian Thompson Rev. Felica Thompson Dr. Bobbie Floyd Mrs. Tawanda Harris Rev. Scot C. Moore Mr. Cesar Alvarez Bishop Nathaniel Jarrett Rev. Gina Casey Rev. Dr. Clifford Barnett Sr. Associate Partners, Education and Promotion Editor, Church School Literature Director of Convention Management and Public Affairs 19 Dr. Mary Love Rev. George E. McKain II 20