Page 85 - Ecclesiology revised short_Neat

• 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. Spending on Missions
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 their shared ministry apportionment.

5. Spending on the Church Staff and Buildings. If you add the typical staff expenses to the cost of
operating a building, paying the electric bill, janitor services, maintenance, and operating the church
office, almost 75% of the income that comes to a church is spent on operating that church in that
location. Only 21% of the income given to a typical church is used to either spread the gospel or for
internal ministry expenses with less than 5% of the total income leaving the church to assist in
international missions (spreading the Gospel).

If you asked the church what it’s primary interests are, you might expect them to say things like spreading
the Gospel, developing mature followers of Christ, helping the poor and needy, maybe even fighting
against injustice. If this were actually true, you would expect church’s spending actually reflect these
priorities. So, do they? The answer must be a resounding, “No!” xlvii

Author James W. Frick once said, “Don’t tell me where your priorities are. Show me where you spend
your money and I’ll tell you what your priorities are.” xlviii

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

83