Budgeting for a Community Bible Church
Calculations and Budget
Attendance and Per Capita Giving Trends
| Year | Ave. Attendance | Increase/ Decrease | Giving | Per Capita – Annual | Per Capita – Weekly | Increase/ Decrease |
| 2017 | 500 | – | $500,000 | $500,000 / 500 = $1,000 | /52 = $19.23 | – |
| 2018 | 475 | Decrease | $487,250 | $487,250 / 475 = $1,025.79 | /52 = $19.73 | Increase |
| 2019 | 515 | Increase | $538,700 | $538,700 / 515 = $1,046.02 | /52 = $20.12 | Increase |
| 2020 | 520 | Increase | $542,875 | $542,875 / 520 = $1,044.00 | /52 = $20.08 | Decrease |
| Total | /3 = 2010 | Total | /3 = 79.16 | |||
| Average | 670 | Average | 26.38 |
| 2020 Attendance | 520 |
| Expected Increase | Let’s assume 3% (typical for growing churches): 520 x 0.03 = 15.6, round to 16 |
| Projected 2021 Attendance | 520 + 16 = 536 |
| 2020 Per Capita Weekly Giving | $20.08 |
| Expected Increase | ($20.08 – $19.23) / 3 = $0.28 per year |
| Projected 2021 Per Capital Weekly Giving | $20.08 + $0.28 = $20.36 |
| Projected 2021 Per Capital Annual Giving | $20.36 x 52 = $1,058.72 |
| 2021 Projected Attendance | 536 |
| 2021 Projected Per Capita Annual Giving | 1058.72 |
| 2021 Projected Giving | 536 x $1,058.72 = $567,473.92 |
| Missions | Programming | |||
| Item Description | Annual Allocation | Item Description | Annual Allocation | |
| Local Outreach | $35,121 | Adult Ministries | $30,000 | |
| State Missions | $30,000 | Youth Ministries | $25,000 | |
| Community Service | $20,000 | Children’s ministries | $25,000 | |
| Music and Worship | $20,000 | |||
| Small Groups | $13,495 | |||
| Personnel | ||||
| Item Description | Annual Allocation | |||
| Senior Pastor | $80,000 | |||
| Associate Pastor | $60,000 | |||
| Youth Pastor | $50,000 | |||
| Children Director | $45,000 | |||
| Worship Leader | $40,000 | Facilities | ||
| Administrative Staff | $8,737 | Item Description | Annual Allocation | |
| Mortgage/Rent | $40,000 | |||
| Utilities | $20,000 | |||
| Maintenance | $15,121 | |||
Decision-Making Process
Budget allocation for Community Bible Church was informed by its mission statement of “Love God, Love People”; the vision statement of “To reach our community and beyond with gospel, so that we see men and women changed and having hope”; and the following core values: Sacrificial Love, Heartfelt Generosity, Servant Leadership, Total Integrity, and Bold Witness. These strategies were weighed against the forecasted giving of $ 567,474 for the year 2021, extrapolated from the attendance and per capita giving patterns.
Ranking at the top of the budget distribution, personnel received the highest amount of 50% or $283,737. This large investment in human capital is quite compatible with religious organization’s objectives and principles. Thus, paying reasonable and competitive wages to the pastors and the administrative staff of the church shows respect for the Principles of Servant Leadership and Total Integrity. Highly supported staff are capable of leading the congregation in the right manner, loving God and people, and putting into practice effective programs for reaching the community (Francis et al., 2018). The distribution among various roles (senior pastor, associate pastor, youth pastor, children’s director, worship leader, and administrative staff) reflects a balanced approach to ministry, ensuring that all age groups and key areas of church life receive dedicated leadership.
The second-largest allocation, 20% or $113,495, went to programming. This category directly supports the church’s mission of loving God and people by providing resources for various ministries. The distribution among Adult, Youth, and Children’s ministries, as well as Music and Worship and Small Groups, ensures that all segments of the congregation are nurtured in their faith. This comprehensive approach to programming aligns with the value of Sacrificial Love, as it aims to meet the spiritual needs of every member. Moreover, strong internal programs equip church members to be more effective in outreach, supporting the vision of reaching the community and beyond with the gospel (Jones, 2017).
Missions received 15% of the budget, that is, $85,121. This allocation strongly supports the church’s vision of reaching beyond the immediate community with the gospel and demonstrates the value of Bold Witness. The distribution between local outreach, global missions, and community service reflects a balanced approach to mission work. Local outreach and community service initiatives align with the goal of reaching the immediate community, while state missions support extends the church’s impact in the country. This allocation also embodies the value of Heartfelt Generosity, as it represents a substantial commitment to sharing resources beyond the church walls.
The final 15% ($85,121) was allocated to Facilities. While this might seem less directly tied to the church’s mission and vision, it plays a crucial supporting role. Well-maintained facilities provide a welcoming environment for worship, fellowship, and community outreach activities. The largest portion going to mortgage/rent ensures the church has a stable physical presence in the community. Adequate funding for utilities, maintenance, and insurance demonstrates good stewardship and total integrity in managing the resources entrusted to the church by its members.
The overall budget structure maintains a balance between internal investments (Personnel and Facilities, totaling 65%) and external focus (Missions and Programming, totaling 35%). This balance reflects the dual nature of the church’s mission—to nurture the faith of its members while also reaching out to the broader community and world.
It is worth noting that the projected giving increase of about 4.5% from 2020 to 2021 is optimistic but grounded in the church’s recent growth trends. However, it would be prudent for church leadership to develop contingency plans in case actual giving falls short of projections. This could involve identifying non-essential expenses that could be reduced if necessary or developing strategies to encourage increased giving among the congregation.
References
Francis, L. J., Village, A., & Voas, D. (2018). Stress levels among Anglican clergy: The beneficial effects of feeling supported. Journal of Empirical Theology, 31(2), 265–287. https://doi.org/10.1163/15709256-12341374
Jones, M. (2017). New heights Christian community center: An effective strategy of outreach for the local church. Doctoral Dissertations and Projects. https://digitalcommons.liberty.edu/doctoral/1401/
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Question 
Please do the Excel worksheets by following the instructions below.
Instructions:
Complete the following exercise:
Budgeting for a Community Bible Church
Create a Budget: Utilizing the Mission/Vision/Values summary and attendance/giving trends provided, calculate the missing per capita giving data for the highlighted cells and determine the projected 2021 giving.
Session 2 Exercise Functions Approach (doc)
Session 2 Exercise Fundamentals Approach (doc)
Then, using that estimate and your own research into church budgets, create a budget using either the fundamentals or functions approach (download the appropriately named file for the corresponding budget template). Finally, in one to two pages, describe your decision-making process (How does each allocation area support the mission/vision/values while staying in line with reasonable forecasted giving?).