15.accountingpicjanContinuing our discussion from last month, the following are some financial metrics and reports to consider using for your church:

Tithes and offerings per average attendee. This is best done on an annual basis. The national average is $1,500-$1,600, but our observation is that Pentecostal churches generally are in the $2,200-$2,600 range. If the church has one or two large contributors, this number may be inflated. It may be useful to calculate with and without them.

Offerings as a percent of tithes. Divide all offerings (including building fund and missions) by tithe. If they are less than 20%, we generally find that there is little emphasis placed on giving. Churches where offerings are near or greater than 50% have a culture of giving. Obviously, a recent capital campaign may inflate the numbers.

If you have a budget (which we highly recommend), a report showing the year-to-date actual to budget numbers should be reviewed monthly. Any significant variances should be further reviewed.

A report showing the year-to-date income and expenses compared to the prior year should also be reviewed each month.

A monthly report showing the income, expenses and balance of any donor-restricted funds is also important.

If you would like help in these areas, please contact us.

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