In conversations, e-mails, and discussion board posts, church business administrators, treasurers, and executive pastors often ask about the "budget ratios" of other churches. The term may sound technical, but really, it comes down to a simple question: How do other churches spend their money and how does their spending compare to our church?
Such comparisons can help leaders discern whether what they spend on things like salaries, facilities, ministry programs, and missions, are too much, too little, or just right.
With that in mind, Christianity Today's Church Law & Tax Group commissioned independent market research firm Solver Solutions in April 2014 to conduct the "Church Budget Priorities Study." Our goal was to learn how churches nationwide spend their money so that when leaders ask about budget ratios, reliable information readily exists.