The WTBTS in the UK now has 32 million GBP in accumulated funds on deposit from congregations & circuits.
They reinvest most of this in fixed interest investments ( presumably gilts or bonds ) as they only expect a maximum of 10% to be claimed back in any one year. The strong impression I get is that the WTBTS is having something of a liquidity crisis , as evidenced by their fire sale of Bethels all over the world , so any grab on cash held in congregation bank accounts would be useful.
http://apps.charitycommission.gov.uk/Accounts/Ends61/0001077961_AC_20120831_E_C.pdf
Deposits comprise monies received from individuals, circuits and congregations and held with the Society until they have a need. Based on previous experience, it is considered highly unlikely that the entire balance of deposits will be demanded within the next financial year. The deposits are given on the understanding that the Society will repay them on demand. This would normally lead to them being classified as current liabilities. If all of the cash received in respect of these deposits was held as a current asset, then this would be the accounting policy adopted. However, as cash accumulates (from all sources, including deposits received) the trustees consider it prudent and cost effective to make transfers into fixed asset investments, both to improve security of principal and return on investment.
The trustees believe that it would be prejudicial to the charity's liquidity to show a current liability for the creditor (for which no repayment date is known) and to show most of the resultant asset as a fixed asset investment. The trustees have therefore classified the deposits as long-term creditors in order to show a true and fair view.
Based on requests for repayment over recent financial years, it is anticipated that approximately 10% of deposits held will be requested back in the next 12 months. The trustees therefore consider it prudent to class 10% of the balance of deposits as short term creditors.