Page 33 - The Church and Education PDF Pro

• 28% for base salaries
• 9% for housing allowances
• 5% for health insurance
• 2% for pension/retirement
• 2% for Social Security and Medicare
• 2% payroll taxes
• 1% for life and disability insurance
These percentages are consistent across all church sizes.
2. Property Expenses

Property expenditures, which may include mortgage payments or rent, consistently account for 7% of
the budget regardless of church size. When utilities (7%), maintenance and janitorial (5%),
property/liability insurance (3%) are tallied together, it totals 22%. Part of what drives these expenses
up is the propensity of churches to open their buildings to outside non-profits at little or no cost making
their buildings a community focal point.

3. Program Costs

Program expenses constitute 10% of the surveyed church budgets with children and
youth ministries receiving the largest portion at 4%. Adult ministry and worship each
garner 2%. Keep in mind that this does not include salaries for workers in these areas.
4. Missions spending

Across all church sizes the survey reveals that approximately 5% of the budget goes toward missions
both international and domestic. For United Methodists, this money may also be reflected in a portion
of our shared ministry apportionment.

Here is the spending broken down into a pie-graph:

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