Rod Wiltrout
Church Finance Specialist
Healthy Church Group
California Southern
Baptist Convention, Fresno, CA
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• Church as a Business
• Funding & Building Information You Won’t
Find Anywhere ElseJohn Weinstein
• The Treasurer
• Cash Management
• Review Committee
• Investment Strategies, Policies and
Procidures
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• Dynamic Church Budgeting
• The Pastor’s Role
• The Finance/Stewardship Team
• The Budget Process
• Pastoral Compensation
• Outside Contracting vs. Internal Control
• Computer Software
• Websites and Resources to assist you
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Things every church needs to know
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• You are a 501 (c) 3 business
• http://www.t-tlaw.com/lr-04.htm
• Focus of organization's purpose must be to benefit the community or society as a whole, not just the organization's members and their families or other select individuals.
• A §501(c)(3) organization may not devote a substantial part of its activities for lobbying purposes. (section 2A.1)
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• If substantial lobbying activities exist, tax exempt status is forfeited. Lobbying activities may be found to be substantial in the ten to twenty percent (10-20%) range of total nonprofit activities. (section 2A.2)
• Any organization exempt from tax under
§501(a) must nonetheless pay income tax on its unrelated business income. This refers to income derived from any unrelated trade or business regularly carried on. (section 3A)
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• National Firm
• Member of NASD
• A subsidiary of the California Baptist
Foundation
• John Weinstein
• (888) 378-6683 ext .
• jweinstein@cpcf.com
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Qualifications and Duties
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• Funds must be properly managed
• IRS does not tell the church how much to pay staff, but it does require that it be done in a certain and timely manner
• Church members want to know that the money they give is being handled properly
• They demand a greater accountability and have higher expectations of business operations
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• One of the most time consuming jobs in the church
• Needs to produce timely and reliable information
• Bills must be paid on time
• Tax requirements must be met
• May be responsible for financial decisions
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• Willingness to work cordially with people and the ability to be fair minded
• Have knowledge of the working organization of the church
• Should reflect the highest Christian ideals
• Should have knowledge of accounting procedures or the willingness to learn accounting procedures
• Person selected to be church treasurer, tithes
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• Possess a sense of calling from God
• Be open and willing to receive training
• Be capable of managing details of financial matters
• Be persons of integrity
• Be good stewards
• Be capable of maintaining confidentiality
• Have a good reputation
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• Keep accurate records in appropriate financial journals of all monies received and disbursed.
• Reconcile monthly bank statements and correct ledgers as needed.
• Sign checks in accordance with church policies and procedures and verify the supporting data for each check request.
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• Make monthly and annual reports to the church. If the church has a committee to oversee the financial matters of the church the treasurer should also make regular reports to the committee.
• Keep church staff and appropriate committees informed of any trends or changes in fiscal matters.
• Instill and preserve a high financial

• Submit accurate financial records for annual audit according to church policy
• REMEMBER: the money belongs to the
CHURCH not the treasurer .
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Someone must be responsible for the stewardship of the church's funds.
• Keeping accurate financial records
• Preparing accurate and meaningful financial statements
• Budgeting and anticipating financial problems
• Safeguarding and managing the organization's financial assets
• Complying with federal and state reporting requirements 18

• Comprehensible so that anyone taking the time to study them will understand the financial situation.
• Concise so that the person reading them will not get lost in detail.
• Inclusive so that all activities of the church are reported.
• Comparative with year to date spent or budget amounts.
• Timely , as soon after the end of the month as possible.
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• Single Entry
• Double Entry
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• At least two counters in a secure room
• Necessary tools-calculators w/ paper, red pencils, coin rollers, locking money bag
• Keep envelopes for three years
• Loose offerings counted and verified
• Envelopes opened, amounts enclosed verified and marked on each envelope
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• Total amounts taken out of envelopes should agree with total of all envelopes
• Notations of designated offerings noted on count sheet
• Deposit of all monies is prepared
• Total deposit must be equal to coins, bills and checks, notes on count sheet
• Totals of envelopes, special gifts, and the loose offerings must also equal total deposit
• All money received should be deposited and have counters sign count sheet
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Internal Control
• Detect error or fraud
• Check accuracy and dependability of financial records
• Encourages adherence to regulations and policies – should be in writing
• Keeps honest members honest by removing the temptation of dishonesty
Basic Control
• Do not assign the same person responsibility for more than one of the following tasks:
• Counting the offering
• Writing checks
• Reconciling the bank statements
• Recording individual contributions
• No payments for services from offerings 23

• A charitable contribution is the voluntary transfer of cash or property motivated by something other than
"consideration".
• Consideration is something being received in return for a payment.
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: see page 15-16
• Cash
• Securities
• Real Estate
• Life Insurance
• Bargain Sale
• Personal Property
• Charitable Gifts of Partial Interest
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• Charity Auction-gift is only amount spent above fair market value
• Gifts made by an individual directly to a missionary are not deductible as charitable contributions. To be tax deductible contribution must be to or for the use of an
IRS approved tax-exempt organization. If the gift meets the true definition of a gift, the missionary would not have to claim it as income.
See page 21 .
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What is Not a Tax Deductible Gift
• Service
• Use of Property
• Gifts made to Individuals – may not designate the recipient of the gift
• Private School tuition
• There can be no strings attached and the gift must be used for tax purposes in the year it was given
• The gift is given at the point of
“irrevocable giving over”
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• Gifts in excess of $5,000 must be appraised by an accredited appraiser and
IRS form 8283 must be used to document the gift
• Receipt should not list value of the gift
• Receipt should list items on page 22
• Donee (church) must keep sufficient records to validate gift
• Receipt must be given no later than
January 31 of the year following donation
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• These funds are used to account for resources received from donors or outside agencies, but are restricted to a specific purpose.
• The restrictions or guidelines for the fund should be in writing.
• Takes a church vote or letter from donor to un-designate or re-designate funds
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• HOWEVER, donors cannot force church to adhere to their designation
• Violates irrevocable giving over of funds
• However, DA can and often does
• “Enforcing Donor Restrictions on Gifts to Charity” by Richard Hammer gives full treatment of this issue.
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• Used at the discretion of the party (s) who oversee it
• List of restrictions on use of funds is required to keep funds from becoming income to recipient
• Ask for IRS Publication 1828. Or, you can download a copy on the IRS website, www.irs.gov/eo.
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• (2) private benefit
• In addition to the prohibition on inurement to “insiders,” a section
501(c)(3) organization’s activities may not serve private interests.
The tax guide explains this limitation as follows:
• An [exempt] organization's activities must be directed exclusively toward charitable, educational, religious, or other exempt
purposes. Such an organization's activities may not serve the private interests of any individual or organization. Rather, beneficiaries of an organization's activities must be recognized objects of charity (such as the poor or the distressed) or the community at large (for example, through the conduct of religious services or the promotion of religion). Private benefit is different from inurement to insiders. Private benefit may occur even if the persons benefited are not insiders. Also, private benefit must be substantial in order to jeopardize exempt status.
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Financial Procedure and Review
The purpose of a review of the church’s financial records is to:
• Support the treasurer in his/her duties.
• Verify that the financial records area being maintained in an accepted accounting practice manner.
• Verify that disbursements and receipts are posted correctly and reconciled with the bank.
• Verify that the financial reports that have been given to the church agree with the official
General Ledger and Balance Sheet of the church .
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• The fiscal year ends.
• A new treasurer is elected.
• Misuse of funds is suspected.
• Any other time an appropriate governing board so requests.
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Responsibilities of Review
Committee
• Spot-check the offering envelopes to verify the individual record of contributions
• Verify bank deposit slips with entry in financial records
• Spot-check disbursements for proper entry and distribution of charges to various budget accounts
• Check the accuracy of the total in all accounts
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Responsibilities of Review
Committee
• Determine if approved procedures have been followed in the handling of church funds
• Study the insurance program of the church to determine if sufficient amount is carried. Review Committee does not perform this task if the church has assigned someone else this responsibility, such as Properties
Committee.
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Responsibilities of Review
Committee
• Review Committee should
• Study the retirement submit list of people to be and employee bonded including: insurance programs to
• Treasurer determine if adequate protection is provided.
• Counting Committee
Do not perform this
• Any secretaries handling task if another monies committee has this task.
J. David Carter, Managing Your Church Finances…Made Easy,
(LifeWay Press, 1998) p. 54.
• Others who handle funds
• Blanket policies may be provided through church insurance company
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Responsibilities of Review
Committee
• For additional resources Call (800) 838-
2272 for a copy of “A Financial
Examination Guide” by Marvin peters,
D. Min .
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Questions You Should
Ask
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• Which types of investments are acceptable risk to your church?
• Who will administrate the funds? A person or committee?
• What percentage of funds will be invested?
• Can the broker be a church member?
• Ethical standard – types of prohibited companies – pornography, tobacco, alcohol, abortion, gambling, etc.?
• Written policies and procedures .
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Holistic Budgeting for the 21 st Century
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• A budget is nothing
than your church's plans expressed in numbers, an expression of what the church would like most to do
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• To be good stewards of the money with which the church has been entrusted.
• To develop a total church plan to guide planning and expenditure decisions during the year.
• The sharing of goals and budget needs among leaders of the church.
• The harmonizing of leaders goals with individual committee goals and church needs and concerns.
• To facilitate financial reporting to the church.
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• Same as Last
Year
• Zero Based
Budget
• Capital Budget
• Construction
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• Ask the right questions
(p.13)
• Who monitors the budget
• Analyze future needs • How often is it
•
•
•
• Update ongoing costs monitored
• Determine amount of debt
How are over and reduction under-budgeted issues
Account for cash flow handled fluctuations
• Is the budget used as a
Compare to previous year’s budgets mirror to reflect the church’s direction and emphasis
Educate staff on the budget 46

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Why do committees so often act in a way that seems indifferent to and sometimes impedes ministry?
• People making financial decisions are removed from firsthand involvement in ministry.
• People who are actually involved in the ministries have little or no input into the budget process.
• Little advance planning is put into the budget process.
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Why do committees so often act in a way that seems indifferent to and sometimes impedes ministry?
• The focus is on the bottom line: How much did we take in? How much did we spend?
• Budget categories from previous years tend to dictate how money will be spent in subsequent years.
• The arrangement of the budget reflects an emphasis on maintaining a physical plant and paying staff salaries rather than fulfilling a corporate vision.
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Why do committees so often act in a way that seems indifferent to and sometimes impedes ministry?
• Bergstrom, R. L., Fenton, G., & Pohl, W. A. (1992). Mastering church
finances. Series statement from jacket. [Mastering ministry] (Page 31).
Portland, Or.: Multnomah Press; Christianity Today.
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• The Family Business Church
• Small, family run businesses
• Lovers of thrift-counted as highest virtue
• Pastor must be business manager as well as pastor
• Pastor does not need to be involved in every expenditure, but must know what is going on financially
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• The Entrepreneurial Church
• Risk Takers-Business owners that started from scratch-goal oriented
• Risk-taking is a sign of character
• Willing to lose money if gain is worth the risk
• Goals must always have a dollar sign attached
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• Nonprofit Community-process oriented
• Avoid failure-journey as important as the destination
• Do everything by study and analysis
• Question everything-nothing personal
• Will follow the process-time is not an issue
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• Corporate setting-competing for resources and approval
• Pastor is the “big picture” person-laity sees only their project or ministry
• People take rejection of their idea or project personally-become adversarial
• All decisions must stop at all “chain of command” groups or people to be implemented
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• The Mixed Economy Church-made up of the previous four groups
• Each group has its own financial terms and phrases-words mean different things to different people
• Pastor becomes the interpreter for the various groups
•
Bergstrom, R. L., Fenton, G., & Pohl, W. A. (1992). Mastering church finances.
Series statement from jacket. [Mastering ministry] (Page 14-27). Portland, Or.:
Multnomah Press; Christianity Today.
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• First , it’s subjective; each church culture may change how your role is viewed
• Second, your personality and culture may be totally different than that of your church
• Third, recent or past conflict may dictate that you initially work differently than you have in the past
• So, what should every pastor do?
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• Staff the Church Finance Committee with those who are active in ministry
• Communicate Biblical Principles of finance
• Devise a plan for ministry
• Let ministry leaders determine needs
• Plan for more and for less
• Present Financial Information to inspire
Vision
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Help raise the funds five ways
• Preach stewardship
• Make people aware of financial opportunities
• Be someone your church members can trust
• Herald the Great Commission
• Be the conscience of the church
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Speak in a financial meeting to:
• Clarify an issue
• Provide information when you are the only source
• Lead redemptively regarding controversial issues
• Affirm major decisions
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• Clarify what is delegated in regards to finances
• Make sure the bases are covered in finance promotion
• Determine how much you should know about individual contributions
• Bergstrom, R. L., Fenton, G., & Pohl, W. A. (1992). Mastering church finances. Series statement from jacket. [Mastering ministry] (Page 31). Portland, Or.: Multnomah Press;
Christianity Today .
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• Possess a sense of calling from God
• Be open and willing to receive training
• Be persons of integrity
• Be tithers and good stewards
• Be capable of maintaining confidentiality
• Mature believers-understand biblical principles of finances
• Ministry oriented
• J. David Carter, Managing Your Church Finances…Made Easy. LifeWay Press, Nashville, TN. 1998Page 12
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• Stewardship Education : communicates the various aspects of biblical stewardship through the church programs, activities and materials
• Mission Support : helps members understand how the church fulfills the Great
Commission in the church, the association, the state convention, and around the world
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• Budgeting: Guides the church to have the best budget that focuses on Purpose, vision, and ministries, rather than on how much it costs. Promotes involvement in and commitment to ministry
• Accounting: Encourages confidence in the church by being responsible in receiving, counting, depositing, disbursing, recording, reporting and auditing church funds
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Accounting Questions You Better Ask
• —Do we count and record offerings immediately after they are received? Every moment they sit around uncounted is a moment when they can be dipped in to.
• —Are offerings always stored in a secure or well-supervised area?
• —Do we count our cash and checks twice for accuracy? To err in addition is human.
But the more we check our work, the more we develop careful accounting habits and avoid careless accounting mistakes.
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Accounting Questions You Better Ask
• —Do we place offerings in lockbags
(money bags provided by the bank requiring a key to open) after counting?
• —Do we place the lockbags in a safe or a night depository until the bank opens?
• —Do we strictly limit who has access to the safe?
• —Do we change the safe combination when someone is no longer authorized to use it?
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Accounting Questions You Better Ask
• —Do we make sure that the same person is not involved in more than one of the financial procedures of the church (collecting funds, counting them, recording the giving, authorizing expenditures, writing the checks, auditing the account)? The more access a person has to the various procedures, the greater the ability to misuse funds.
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Accounting Questions You Better Ask
• —Are all persons authorized to write checks against church funds held responsible through an accounting/auditing system?
• —Do we provide the bank with annual updates of persons authorized to sign checks against
any account associated with the church?
Some banks are, surprisingly, not strict about who signs checks for a church or for a particular program of the church. They know we’re a volunteer organization with a high turnover in leadership.
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Accounting Questions You Better Ask
• — Do we issue annual receipts for giving? This is just another check on determining that what comes in has, in fact, been accounted for.
•
Bergstrom, R. L., Fenton, G., & Pohl, W. A. (1992). Mastering church finances . Series statement from jacket. [Mastering ministry] (page 120). Portland, Or.: Multnomah
Press; Christianity Today .
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1. What is a Financial
Ministry Plan?
2. How Do You Implement a
Financial Ministry Plan?
3. Annual Financial Ministry
Plan: step by step
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A plan for ministry built on a church’s values, mission and vision that helps a congregation remain focused upon ministries rather than money spent.
This will help to guide the over-all mission and direction of the church!
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• Which convictions would your church die for?
• Which values drives your church’s focus and budget?
• Which opinions influence the way your church “does church?”
• Your church could have 8-10 values
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Doug Brown
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• Describes what your Church does
• Broad Sweep of church focus
• Based on Matthew 28:19-20 and Acts
2:42-47
• Focus on Great Challenge
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Saddleback’s Purpose Statement
To bring people to Jesus and membership in his family, develop them to Christ-like maturity, and equip them for their ministry in the church and life mission in the world, in order to magnify God’s name.
1
Five Dimensions of Church Growth
1.Churches grow warmer through fellowship.
2.Churches grow deeper through discipleship.
3.Churches grow stronger through worship.
4.Churches grow broader through ministry.
5.Churches grow larger through evangelism.
2
1
Rick Warren, The Purpose Driven Church , (Grand Rapids, Zondervan, 1995) p. 107.
2
Ditto, p. 49.
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“To win the contest you must deny yourselves many things that would keep you from doing your best...but we do it for heavenly reward that never disappears. So I run straight to the goal with purpose in every step.” 1 Corinthians 9:25-26
(LB)
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• Whom will your church reach?
• How many will you reach?
• How will your church develop those you reach?
• What kind of ministries will your church have?
• How will your church reproduce and how often?
• How will your church empower your people for kingdom growth?
• What will your church become?
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The Saddleback Vision
From Pastor Rick’s first sermon, March 30, 1980
It is the dream of a place where the hurting, the depressed, the frustrated, and the confused can find love, acceptance, help, hope, forgiveness, guidance, and encouragement.
It is the dream of sharing the Good News of Jesus Christ with the hundreds of thousands of residents in south Orange County.
It is the dream of welcoming 20,000 members into the fellowship of our church family —loving, learning, laughing, and living in harmony together.
It is the dream of developing people to spiritual maturity through
Bible studies, small groups, seminars, retreats, and a Bible school for our members.
It is the dream of equipping every believer for a significant ministry by helping them discover the gifts and talents God gave them.
It is the dream of sending out hundreds of career missionaries and church workers all around the world, and empowering every member for a personal life mission in the world. It is the dream of sending our members by the thousands on short-term mission projects to every continent. It is the dream of starting at least one new daughter church every year.
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These things I plan won’t happen right away. Slowly, steadily, surely, the time approaches when the vision will be fulfilled. If it seems slow, do not despair, for these things will surely come to pass. Just be patient! They will not be overdue a single day!”
Habakkuk 2:3 (LB)
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Money, time, talents, and votes follow vision and mission more than anything else.
Churches will always fight about insufficient resources if no agreement exists on the focus of those resources. Without a focused mission, a church will never have enough resources.
1
1
Pat Keifert (1948-)
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• Based on Purpose and Vision
• Made with an eye on the economy
• Made with an eye on the giving potential of the people
• Three budgets
– Faith Budget
– Contingency Budget
– Hallelujah Budget
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Why should a congregation have a
Financial Ministry Plan?
 Attracts commitment and energizes people.
 Creates meaning in lives to persevere.
 Challenges people to trust God.
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Why should a congregation have a Financial Ministry Plan?
 Clarifies congregational direction.
 Generates an urgency among member’s to give.
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CHARACTERISTICS OF A GOOD
FINANCIAL MINISTRY PLAN
1
. Equitable (Fair)
2.
Capable of Change
3.
Attainable/Challenging
4.
Complete
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1. What is a Financial
Ministry
Plan?
2. HOW DO YOU
IMPLEMENT
A
FINANCIAL MINISTRY
PLAN?
3. Annual Financial
Ministry Plan: step by step.
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How Do You Implement A Financial
Ministry Plan?
THE SECOND STEP: AGREE ON FORMAT!
A Great Commission Church (Missions &
Evangelism)
A Ministering Church (Personnel)
A Growth-Conscious Church (Education/
Relational Growth)
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AGREE ON FORMAT!
A Singing Church (Music Ministries)
A Supportive Church (Practical Ministries)
A Caring Church (Practical Ministries)
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• Communicate the purpose and vision of the church to the Ministry Leaders
• Review the goals for coming budget year
• Let the ministry goals determine the needs
• Help them tie dollars to their goals
• Use the Ministry Proposal plan
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A MINISTRY PROPOSAL
This form should be made available to any person or organization wishing to have budget input requests.
Date to be returned to Stewardship/Budget Planning Committee:__________Submitted by:
_________ Project: __________
1.
A description of proposed ministry and how it relates to the mission of the congregation
_____________________________________________________________________________________________
_____________________________________________
2.
Why this ministry is needed:______________________________________________
_____________________________________________________________________
3.
The costs to the congregation in the coming budget year in detail:_________________
_____________________________________________________________________
4.
What this will mean to the congregation in opportunities and costs in future years:____
_____________________________________________________________________
5.
What will be the result if we do not fund this ministry? __________________________
_____________________________________________________________________
6.
Jan.
Estimated expenditures per month (cash flow):
Sept.
Oct.
Nov.
Dec.
Total
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Ministry Proposal
Purpose Statement
The Purpose of Saddleback Church is to lead people to the saving knowledge of Jesus
Christ and into the fellowship of His church, growing them in Christ like maturity, equipping them for ministry in the church and their mission in the world, and to celebrate Him in worship.
Ministry Purpose Statement of __________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
Action Plans
1.
_________________________________________________________________________________________
_________________________________________________________________________________________
2.
_________________________________________________________________________________
________________________________________________________________________________
3.
_________________________________________________________________________________
________________________________________________________________________________
4.
_________________________________________________________________________________

Action Plan #1
Action Plan #2
Budget Request
____________________________
____________________________
____________________________
____________________________
____________________________
____________________________
$_________
$_________
$_________
$_________
$_________
$_________
$_________
Action Plan #3 ____________________________
____________________________
$_________
$_________
$_________
____________________________ $_________
$_________
$_________ Action Plan #4 ____________________________
____________________________
____________________________
$_________
$_________
$_________
Grand Total for Ministry ………..............................................................................$_________
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• Local
• State
• Worldwide
• Congregational participation
• Mission trips
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• Where has God revealed that He is at work
• What building/parking/land limits will you experience this year
• Do you have a long-range plan to alleviate this constriction
• Will you build debt free or use a lending agency
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• What expenses do you currently have
– Upkeep of existing facilities/parking/ landscape
• What percentage of the budget to they comprise
• What upcoming expenses will need to be addressed in the coming year
• What is the plan for reducing or eliminating the debts
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• How do you determine compensation for your staff
• What type of evaluation tool do you use in determining staff compensation
• How do you assess staff needs i.e. insurance, retirement, salary, etc.
• How do you determine when new staff are needed
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• Generally treated as employees for income tax
• Should receive a W2 form
• Self-employed for Social Security and pay self-employment tax
98

• A lump sum is misleading
• Payment of unnecessary taxes
• May choose cash over insurance and retirement protection
• Church could inherit financial liability
99

• Automobile expenses
• Denominational meetings
• Books, periodicals, tapes
• Continuing education
• Hospitality expenses
• Accountable Reimbursement plan
100

• Adequate substantiation of expenses is required
• Written record stating amount, date, location, business purpose
• Receipts required for expenses over $75
• Expenses must be substantiated within 60 days
101

• Excess advances must be returned within 120 days
• Cannot be funded from salary
• Church reimburses business expenses from budgeted church funds
102

• Term Life Plan
• Personal Accident Plan
• Disability Plan
• Medical Plans
– Comprehensive
– Health Maintenance Organizations
– Catastrophic
103

104

105

• Consider providing insurance coverage for all full-time ministers and employees
• Contribute to a Church Retirement
Plan an amount equal to 10% of personal income for all eligible ministers and employees
• Consider a Social Security offset for ordained ministers
106

107

108

•
•
•
Must be done before January 1st of each year.
•
109

The maximum amount eligible for exclusion is the least of:
• The designated amount
• The actual eligible expenses
• The fair rental value of the home including furnishings plus utilities
110

The maximum amount you can exclude is the lesser of:
• The designated amount
• The actual eligible expenses
111

112

113

A Budget form example for use by Budget
Committee
Proposed church ministry budget of
_________________ Church
Our Mission
To bring people to Jesus and membership in his family, develop them to Christ-like maturity, and equip them for their ministry in the church and life mission in the world, in order to magnify God’s name.
114

I. Our Mission Ministries
Jesus said, “As the Father has sent me,
even so send I you” (John 20:21). This sending occurs each time we give our tithes and offering through our church. Our gifts through the Cooperative Program broaden our reach to enhance our witness to 131 countries, beginning here in our own state.
Our church has a part in Associational missions as we give to support mission ministries closer to home. Local mission projects-the food bank, nursing home and jail ministries-are supported not only by our gifts but by our involvement .
Ministry Current Proposed
Coop. Prog ____% $______ $_______
Assoc.. ____% $______ $_______
Local ____% $______ $_______
Total ____% $______ $_______
II. Our Pastoral Ministries
Luke recorded that Jesus sent out the seventy-two witnesses. He stated that
“the worker deserves his wages”
(Luke 10:7). God has led our pastor to this church to equip the saints for ministry.
Through preaching, teaching, and counseling, we are reminded of God’s eternal care over us.
Ministries Current Proposed
Pastor $______ $_______
Housing Allow.
$______ $_______
Secretary
Total
$______ $_______
$______ $_______
115

III. Our Christian Education Ministries
“It was he (Christ) who gave - some to pastors and teachers, to prepare God’s people for work of service, so that the body of Christ may be built up - attaining to the whole measure of the fullness of
Christ” (Eph. 4:11-13) Christian growth is a key to deepening our effective service to
Christ. By providing trained leadership,
Bible study resources, Vacation Bible
School, and a strong focus on missions, we help Christians grow toward mature disciples. (If you have a Minister of
Education, place the position in this section)
IV. Our Music Ministry
The psalmist encourages God’s people to
“Sing to the Lord a new song, for he has
done marvelous things” (Psa. 98:1) Music is a vital part of our worship experience each week. We are blessed with trained and talented musicians and committed laypersons whom God has placed among us. These musicians help us regularly express love, devotion, praise, and thanks to our Savior.
Ministries
Sunday School $______ $_______
Discipleship Trg $______ $_______
Brotherhood
WMU
Youth Ministry
$______ $_______
$______ $_______
$______ $_______
Conferences
Other
Total
$______ $_______
$______ $_______
$______ $_______
Ministries
Current Proposed
Current Proposed
Literature and supplies $______ $_______
Special Activities $______ $_______
Other
Total
$______ $_______
$______ $_______
116

V. Our Supportive Ministries
“Day after day, in the temple courts and from house to house, they never stopped teaching and proclaiming the good news
that Jesus is the Christ” (Acts 5:4).
Ministry is a never-ending process.
Materials are needed, supplies are purchased, meetings attended, communications sent out - all with the purpose of keeping our membership informed and trained to do the work of the ministry. Some of these activities complement all the ministries of our church, while others support a specific activity.
Ministries Current Proposed
State Baptist Paper$_____ $_______
Publicity
Postage/office
$______ $_______
$______ $_______
Church Media Lib. $______ $_______
Stewardship Res. $______ $_______
Revival Exp..
$______ $_______
Recreation
Special Events
$______ $_______
$______ $_______
Annuity Program $______ $_______
Insurance
(personnel)
$______ $_______
Travel Reimburse. $______ $_______
Conventions/Conf. $______ $_______
Social Security $______ $_______
Floral Arrange.
Total
$______ $_______
$______ $_______
VI. Our Building and Grounds Ministries
“...and I have built the temple for the
name of the Lord, the God of Israel” (1
Kings 8:20) Our church building has been erected in honor of God and as a gathering place for all who would come to learn from Him. Our building also offers a comfortable and convenient place where we can be equipped to share Christ’s
Good News with a lost world.
Ministries
Proposed
Current
Custodian
Utilities
$______ $_______
$______ $_______
Insurance $______ $_______
Supplies
(Cleaning)
$______ $_______
New Equipment $______ $_______
Debt Retirement $______ $_______
Total $______ $_______
Total Budget $______ $_______
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January
February
March
April
May
June
July
August
September
October
November
December
Skit from drama book
Couples Testimony on tithing
Annie Armstrong promotion
Financially Confident Women
– Sunday evening conference (4 weeks using individual cost for workbooks)
T ract
– Bulletin insert – (Order from CSBC or LifeWay Resources)
Senior Adult Testimony on tithing (5-6 weeks prior)
(5minute) SS class stewardship emphasis – Teachers will hand out tract and discuss tithing at the beginning of class. Tracts can be ordered from Stewardship Dept at CSBC
(5minute) SS class stewardship emphasis – Teachers will hand out tract and discuss tithing at the beginning of class. Tracts can be ordered from Stewardship Dept at CSBC
(5minute) SS class stewardship emphasis – Teachers will hand out tract and discuss tithing at the beginning of class. Tracts can be ordered from Stewardship Dept at CSBC
Skit and letter to church members promoting Tither’s Enlistment Emphasis (or some other
Prove the Tithe Day emphasis). Tither’s Enlistment Emphasis (or some other Prove the Tithe
Day emphasis) -Prove the tithe Day and commitment Sunday led by pastor Distribute Church planning calendar and Ministry Proposal forms to all leadership for budget preparation
Family Money Management Seminar Ministry Proposal forms for budget consideration due from leadership Stewardship committee meetings to finalize budget. (6-9 pm Dinner provided)
Distribution of church budget and invitation to church families to attend ministry presentation and church budget vote. Lottie Moon promotion. Ministry presentations to church. Budget vote. New Budget Celebration.
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Year Round Stewardship Ideas
• Tract Inserts and Bible markers for the bulletin
• Purchase tracts from the Stewardship
Development department
• Purchase additional tracts from LifeWay
Resources
• Skits
• Related to sermon subject matter
• Related to special subjects i.e. Christian
Money Management, Stewardship, Budget
• Banners, Posters, Flyers
• Sunday School Emphasis
• Lessons for adults, youth and older children

Year Round Stewardship Ideas
• Additional Helps
– “Utilities” letter. Encourages them to continue faithful giving, states what the annual budget is, a main emphases for the year, and progress report on emphases to current date. Use Tither’s
Enlistment Guide as format
End of the Month five minute stewardship emphasis in
Sunday School class .
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• Workman’s comp
• Income and Social Security Tax
• Planning Financial Support p. 22
• Benefits
• Oversight
• Qualifications-yours and theirs
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• What do we want this software to do?
• Do we want it to do just accounting or just church management, or a combination of the two?
• Can the software be networked with other computers? How many? (Not all do)
• How user friendly is the software?
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• What is the cost? Some programs come in modules that can be added later as the need arises.
• Is there any telephone or online technical support? Is there any extra cost beyond the software cost for technical help?
• Can I get a trial version of the software to look at?
• Types of Software ..
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• www.irs.gov
• www.ssa.gov
• www.absbc.org
• www.immediateannuities.com
• www.newminister.com
• www.yourchurchmatters.com
• www.churchlawtoday.com
• Merrill, D., & Shelley, M. (1984). Fresh ideas for
administration & finance. Carol Stream, Ill.; Waco,
Tex.: Christianity Today; Word Books.
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559 229-9533 ext 258
559 287-7840 cell phone rwiltrout@csbc.com
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