World Church: Tithe Up, World Mission Giving Down, Says Treasurer
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While world mission offerings decreased, the total amount of money given to the Seventh-day Adventist Church in 2002 was more than in 2001 despite a decreasing market economy. |

Robert E. Lemon, Adventist Church treasurer.
While world mission offerings decreased, the total amount of money given to the Seventh-day Adventist Church in 2002 was more than in 2001 despite a decreasing market economy.
Total tithes and offerings went from U.S. $1,718,230,383 in 2001 to $1,772,879,408 in 2002--a 3.2 percent increase. World mission offerings decreased from U.S. $48,038,299 in 2001 to $46,466,793 in 2002--a 3.3 percent decrease.
Robert E. Lemon, Adventist world church treasurer, presented the church's financial figures Oct. 13 at Annual Council, one of two biannual meetings of the world church's executive committee.
"Almost half of the world's population is located within [the 10/40 Window]," said Lemon, describing a region from 10 degrees north latitude to 40 degrees latitude stretching across the eastern hemisphere. "It is almost untouched by Christianity."
Stressing a need for continued funding for the world mission budget, Lemon said the need in the 10/40 Window should be laid out for the members. "It will take sacrifice on the part of our members, but it will also take sacrifice on the part of the church corporately," he said.
"I believe that, with proper information, our members will continue to give and support this area," he added.
For the past six years giving to the world mission budget has increased in North America--from about $22 million to $23 million--while giving to the world mission budget outside of North America has decreased—from about $28 million to $24 million.
Mission offerings as a percentage of total world tithe have decreased sharply from about 65 percent in 1930 to about 5 percent in 2002.
"The investment picture is more encouraging this year than it was a year ago," said Lemon. He showed a chart illustrating the fluctuation of the market value of securities held by the church's world headquarters operating fund. He pointed out that the market has recovered some of its losses since the late 1990s. It is up about 60 percent since 1990 even including recent declines.
In 2000 it was voted to start a new tithe-sharing formula that administrators said would be an adjustment period for the next 10 years. Reducing the tithe percentage from the church in North America from 10.72 percent to 8 percent over five years would be a loss of $20 million. At the same time, increasing tithe from 1 percent to 2 percent for other regions of the world would increase tithe by $5 million, resulting in a net reduction of $15 million available for the annual world budget.
Lemon explained that simply looking at the bottom line of the annual financial statement for a non-profit organization is not in itself an indication of the organizations total yearly success. Next year $5 million will be used for a new church office in Nairobi for which funds were set aside in 2002. The following year $5 million will be used for the Adventist Church world session. One million dollars is set aside each year giving the appearance of an increase. Every five years there appears to be a loss because of the use of $5 million for the world session. Lemon said it may look like a fluctuation when it has in fact all been budgeted and set aside in an allocated function.
Richard Osborn, president of Pacific Union College in Angwin, California, asked if the world headquarters would consider making cuts in its budgets and staff which would be a "symbol" that church leadership is matching the reductions of those in the field.
Donald E. Robinson, associate treasurer for the world church, said short term layoffs, only to hire employees back after a rebound in the economic situation would not be effective. In 1990 the world church made cutbacks of more than 10 percent in its budget and eliminated 140 positions. "We still haven't grown back," said Robinson.
Lemon responded, "We have not added any new budgets at this building. If we had five times the membership, in my opinion we wouldn't need a bigger [world headquarters]," implying that local administration should grow to meet the needs.
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