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As the longest evangelistic campaign for the Adventist church, tithe specifically supports the spiritual mission of our schools. Northern California Adventist education operates thirty-one K-12 schools, a boarding school-Rio Lindo Academy, administrative expenses and educator salaries in the Education department, and higher education subsidies.

The General Conference (GC) facilitates the mission of the Adventist Church around the world. The North American Division (NAD) helps coordinate policy, curriculum, evangelism and employment practices across the United States and Canada. It is also instrumental in training the next generation of pastors.

In 2000, the NAD transitioned employees from a defined benefit (pension) retirement plan to a defined-contribution retirement plan (403 (b)). This budget item continues to fund the retirement of church employees who were working before that change.

Administration, Communication, Human Resources, Treasury, Trust Services, and Risk Management departments provide vital services and support to our churches and schools.

The Pacific Union Conference serves the five states of California, Hawaii, Nevada, Arizona and Utah. It especially focuses on services that can be shared across the entire region and supports La Sierra University and Pacific Union College.

According to GC policy a conference should operate with a certain amount of reserves. An operating reserve is an unrestricted fund balance set aside to stabilize a nonprofit鈥檚 finances by providing a cushion against unexpected events, losses of income, and large unbudgeted expenses.

The missional work of the following departments is supported in part by this allocation: Ministerial, Youth, African American, Hispanic, Asian Pacific, and Redwood camp meeting.

Smaller conferences often lack financial resources to provide the needed ministry support in their territory. Through this allocation, Northern California directly supports ministry in smaller conferences.