CHURCH BUDGETS
As we approach the end of the year 2009, many churches will have either started or will soon be starting their budget for the year 2010. For those in leadership at the local church, this is probably one of the favorite times of the year, right? Hmmm . . . I’m not hearing a very loud yes to that, so you’ll have to speak louder, please! O.K., so it’s not a favorite, but you’ll have to admit, it is necessary, right? Thank you for that yes from the gentleman in the back.
Someone jokingly said that a budget is an orderly system for living beyond your means. Within the church, with all the competing ministry demands on the resources that are available, it can be very difficult deciding how to operate within the church’s means. Although there are no easy answers to resolve this tension, the following recommendations might prove helpful.
PRAYER
Make the future financial plans of the church a matter of prayer. Seek God’s wisdom, guidance and direction. It is His church, so His priorities are what should matter.
VISION
Where is God leading the church in its ministry? What is the leadership’s vision for the church? What is the mission statement? The budget should fall into step with the particular ministry priorities of the church. This may help to eliminate some unnecessary expenditures.
MECHANICS
Budget income first and always budget for reasonable growth. Church finances involve faith and optimism. On the expense side, start first with pastoral and staff salaries. Be sure to budget a cost-of-living salary increase for the pastor plus an extra amount for performance. Some expense items of the budget are easy to determine, such as the cost of facilities. Utilities, insurance, mortgage or rent payments, maintenance, etc. are known costs. The ministry and department costs are often the hardest to determine. It may help to prioritize the ministries and allocate the resources accordingly.
INVOLVEMENT
At a minimum, the leadership of the church and all department heads should be involved in the process. This will not only bring more ideas to the table but will also communicate a collective process, not a top down imposition. If possible, include members of the congregation who are not involved in the leadership.
OWNERSHIP
The congregation needs to “buy into the budget”. It must become “our budget”, not the leadership’s budget. Present the budget to the people a week or two before it is to be voted on, allowing for some time of discussion, explanation and revision, if appropriate. Some individuals will want more information than others, but the purpose of the review is to achieve ownership. The vote should take place shortly thereafter.
As a final thought regarding salaries, it is my belief that for any organization, its #1 asset is the people who work for and represent it. It is no different in the kingdom of God. Pastors are vital to the well-being and growth of the church. If they believe that they are ministering in a supportive environment and the church is doing their best to provide reasonable compensation, he/she will be able to minister without the burden of worrying about personal finances.
Happy budgeting!
Mark Tombs, CGA
District Secretary-Treasurer
