While the entire church structure benefits in varying degrees, by far the largest portion of tithes in the North American Division (NAD) reverts back to the local church and school. To keep things simple, let’s follow a $100 portion of tithes to see where the funds go; and then, as an example, how NAD distributes its money. (These breakdown percentages are based on 2018 figures.)
$100 breaks down…
$66 Local Conference
$10 Defined Benefit Retirement
$9 Union Conferences
$9.15 NAD (see below)
$5.85 General Conference
The $9.15 NAD portion breaks down…