Regional Synod of Canada - Reformed Church in America

Pioneer Christian Monthly

Date - Nov/76

Contributor - William Lensink

Title - Looking Ahead

Topic - Church Budgets

Many churches have faced the painful problem of not meeting the budget at the end of the year. Monies that did not come in simply could not be spent. Invoices could not be paid right away, denominational support and other commitments suffered. Below budget alarms sounded from the pulpit are embarrassing and often prove to be only temporary motivators for increased giving. Is there a problem with the generosity of the congregation or is the method of budget presentation at fault? The impression that is often given is that so much money must be received from the members for the local church to continue to exist and to function in its present form.

BUDGET PREPARATION

The traditional budget was prepared by the deacons and the treasurer, using last year's budget figures in comparison to this year's expenses as a guide for next year's needs, while allowing some unforeseen needs. Consistories then dealt with the salary increases and the higher costs of services. This total package was then presented to the congregation as the magic formula for generous giving and even tithing, but often only a few members came out to approve that mass of numbers summarized on a sheet of paper called a budget.

BUDGET ANALYSIS

Those who are expected to do the giving can not see what is happening to their offerings. What do their dollars buy and do they have any control over the spending? If the givers were involved in the planning and the control of the work that is made possible through their offerings, and if they were encouraged to help perform this work, would they not share in the costs much more generously? Do the members really understand what is being done in their church and how it is done?

A functional breakdown of the budget is helpful. How much money is spent for congregational purposes, (for building maintenance, for worship, education, training and fellowship) and for evangelism and mission purposes on the local and denominational levels?

These percentage figures indicate the priorities of the congregation. Does it exist mainly to serve the needs of its own members, does it take mission work seriously, is there an interest in reaching the community? Is it concentrating on its own survival, struggling financially from one year to the next, or is the church providing an effective ministry, generously Supported by the entire congregation?

The various programs within the church and in the community do not just happen. Careful preparations are necessary to determine the needs that are to be met and how this is to be done. Clearly defined objectives and targets are necessary.

THE PLANNING PROCESS

Once the objectives have been set by consistory, existing societies or new groups of individuals within the church are called to help in the planning process. It is important that each group gets the opportunity to contribute its own initiative and ingenuity in the planning stage, never take away the privilege for generating enthusiasm by planning all the details for each group.

Imagine a common objective for the entire congregation with opportunities for all age groups to take part in the effort, picture consistory as the controlling committee, applying the brakes on overly enthusiastic groups while encouraging others who do not meet their objectives, evaluating the total performance from time to time against what was set out to be achieved. These goals will be different for each church, but in order to achieve THERE MUST BE PLANS.

THE PROGRAM BUDGET

The budget by definition then is the total estimated costs of the programs that are planned. These detailed programs become the standard for the period rather than the amount of money that is required. Instead of asking how much money must be raised next year to maintain the church as an institution, the basic questions of how and where the ministry is to apply, -come first.

The purpose of the church today, the goals, the various programs and the priorities must be clearly understood by all the members.

When approached in this manner, the annual budget preparations become a challenge for the congregation and an occasion for new commitment for Kingdom work for every member.

Attempt great things for God, expect great things from God.

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