Budgeting process varies by church size and style

The methods SBTC churches employ in yearly budgeting vary greatly in deciding how to divide missions dollars and who formulates the budget. The varied approaches often are dictated by church size and leadership style. Typically, multiple parties are involved.

In the three churches the TEXAN contacted, all require congregational participation typical of Baptist churches.

First Baptist Church of Burkburnett, a congregation that averages more than 500 on a Sunday morning, generates a year-to-date financial report for its staff each week. The following year’s budget is complete by late November and is distributed to the church. In early December, a church business session is held where it is discussed among the congregation.

A third reading is given two weeks later and the church votes, said Bill Liggett, the pastor.

At Texas Oaks Baptist Church in Austin, Pastor Rob Jones said a stewardship team devises the church’s budget from the format of the church’s ministry approach: purpose-driven.

“We go to each of the organizations or parts of the church that fall under the different purposes, and we ask them to come in prayer” with what they believe God is leading them toward. Jones said the team attempts to be very specific with each staff member and ministry leader about expected expenditures.

For missions, Jones said the church attempts to give at least 10 percent undesignated funds through the Cooperative Program funding channel, in addition to giving through its association and other local or church-based missions endeavors.

Jones said the stewardship team communicates extensively throughout October and November about the budgeting process. In December, the church has three readings of the budget over three weeks, then votes.

Jones described it as a thorough “unfolding process” that allows church members to digest the budget information and formulate ideas and questions.

“By the time we got to the third reading, (the vote) was unanimous,” Jones said.

First Baptist Church of Colleyville begins with a “zero-based” budget, which means they start at zero and build from scratch each year based on ministry area needs, said church administrator Sheila McKay.

The large congregation near Fort Worth uses a model from “The Church Guide to Planning and Budgeting” by Richard Vargo.

During the process, each person of a seven-member financial committee is assigned a staff member to meet one-on-one with to discern that ministry area’s needs for the coming year.

The handout the finance committee uses warns of two extremes in budget forecasting: slack?an intentional understatement of offerings or expenses?and optimism?where contributions are estimated 25 percent higher than the giving trend. Both should be avoided, the handout warns.