Managing Your Church

On Monday, a 2-mile-wide tornado touched down outside of Oklahoma City, destroying homes, cars, and buildings. Governor Mary Fallin declared an emergency for 16 Oklahoma counties that suffered severe storms and floods. This tornado was just a part of the heavy, dangerous storms that have affected more than 171,000 individuals during the last three days. There have been an estimated 28 tornadoes in Arkansas, Kansas, Texas, and Oklahoma since this weekend, and the storm watch continues. Churches and congregations in all four states have been affected, and they've gathered together to pray and grieve.

Natural disasters are dangerous, and sometimes tragic, but the better prepared your church is, the safer your congregation will be.

Prepare your church for a natural disaster with our resources:

• When Disaster Strikes
• Planning for Emergency Evacuations
• Reducing the Risks Associated with Natural Perils
• Serving as a Disaster Relief Team

And view a few of the articles featured on our site, covering natural disasters and your church:

• "Natural Disasters and the Tax Law"
• "Creating an Evacuation Plan"
• "Disaster and Emergency Readiness in the Local Church"

This year's annual State of the Plate research combined results from this and the past four years to create a composite view of tithers--people who give 10 percent or more of their income. As the infographic below shows, most people give the majority of their tithe to their church's general fund, or operating budget. Beyond that, more than 80 percent of a church's most generous donors contribute to missions and the benevolence fund.

In what areas are your congregants most generous?

Each year we survey churches across America to find out about the state of their finances. In this year's State of the Plate survey, we asked more than 1,800 church leaders how much cash reserves their churches keep. About 20 percent have less than one month in reserve, and an equal number maintain two months.

Earlier this year, Leadership Network said that 54 percent of megachurches it surveyed had average cash reserves of two to three months. Our Essential Guide to Church Finances encourages churches to maintain at least three months' worth of cash reserves.

How long could your church operate with the amount you currently have in reserve?

For the complete results of our 2013 State of the Plate research, see 20 Truths about Tithers.

Each year for the past five years, Christianity Today has surveyed church leaders to see which direction the trend line is moving for church giving: up, down, or staying flat. In this year's State of the Plate survey, which we conducted with Brian Kluth of MAXIMUM Generosity, ECFA, and ECCU, the majority of churches reported that giving had increased in 2012. At nearly the midpoint in 2013, what are you seeing for church giving so far this year? Is income up, down, or flat?

For an in-depth look at the results of the 2013 State of the Plate, featuring responses from more than 2,000 church leaders nationwide, check out the new, comprehensive executive summary, 20 Truths about Tithers.

If there is one thing that can make a pastor fidget in his chair, it is the thought of asking for money. Few pastors ever consider the key role that money and finances will play in their professional life when they sign up for a lifelong commitment to lead a local church. However unanticipated the task might be, it doesn't take long to realize that the role is unique to the pastor and essential to the work. Just as it is vital for pastors to call people to exercise their spiritual gifts in ministry, it is critical for them to call members of the body of Christ to invest their financial resources in the kingdom. And it is the ministry of the pastor to do the asking.

Sometimes the way we approach the connection between ministry and money makes people uncomfortable. We should view money not as a necessary evil to be reckoned with but as a partner for ministry. No ministry thrives without needed resources.

We frequently hear people describe generosity as a particular kind of giving. For example, the theme of generosity is tied to everyday giving for the ministry operating budget or to a special giving opportunity such as a mission project or a building campaign. Sometimes generosity is discussed as a person considers leaving a planned gift as a legacy for future generations. We believe that generosity encompasses all of these, but it also goes beyond them.

It's important to incorporate teaching on generosity into every part of your ministry. Talking about money should go beyond occasional needs-based appeals. It goes beyond learning fundraising strategies and techniques.

An interesting tidbit today from Taylor and Francis Online via the Harvard Business Review: The physical shape of flyers appealing for funds or donations matters to potential donors. A heart-shaped flyer, for instance, generated 50 percent more support for a food collection helping the needy than a rectangular-shaped one.

"A great deal of choice-making is unconscious and results from subtle cues in the environment," HBR says, citing the researchers of the project in France.

The takeaway for churches: Even seemingly small details can go a long way toward winning the hearts and minds of potential givers and donors. Think through the way you intend to convey information and requests, whether for a food drive, support for a missionary, commitments to a capital campaign, or something else. Don't shy away from creative techniques, but make sure the creativity reinforces the message in subtle ways without causing complexity or confusion.

Q: Our church's new community center includes a gym, and a coffee shop for people to fellowship and drink coffee while watching their younger children on our playground just outside the building. We also host a church basketball league involving other churches. All the fees from the basketball league and funds from the sale of coffee will be used to pay for supplies, electricity, janitorial supplies, and so on, for the events we plan. All money goes right back into our ministry for which the building is intended--to reach non-Christian families in a recreational environment.

Here are my questions:

• Do we owe taxes in any way?
• How are payments for referees handled? Contract or payroll? Cash or check?
• Can we use waiver of liability forms for referees and/or players?

A: Athletic facilities have become common among larger churches. The tax consequences of such an operation is well beyond the scope of this forum. You should engage a competent tax professional for detailed advice.

It does not matter for tax purposes how the funds are spent. The only thing that matters for taxes is the transaction where the church received the funds. Churches may operate youth athletic leagues within its exempt purposes, so all the fees received from operating the leagues are exempt from federal income taxes. If the church allows another entity to operate the leagues, then the proceeds will likely be taxable.

How much is a volunteer's time worth? About $22.14 an hour, according to a new Independent Sector calculation.

The organization uses Bureau of Labor Statistics information, looking at payroll averages of nonfarm, nonsupervisory labor and adding a percentage for benefits. Although it's an imperfect measurement, it can help nonprofits determine some dollar amounts associated with the hours of volunteer time provided to them during the year. Rick Cohen from Nonprofit Quarterly further explains:

I spent my college summers working as a camp counselor at my church. It was a day camp, and a rather large one—we had kids who were there every single week for the entire summer. My twentysomething co-counselors and I spent the summer herding excitable, sunscreen-scented children around our church, churchyard, and pool. I'd bandaged cuts, worked with special needs, sent kids home (we had a biter) and even discovered a tick on the scalp of a five-year-old. By the end of my second summer, I felt like a pro.

That was, until Ryan.

Ryan was one of my first-grade campers. He was sweet, round-faced, and had an incredible laugh. I loved this kid—he had been there every day for two summers. We were buds.

Oh, yes. And Ryan was allergic to dairy.

A 24-year-old man went on a stabbing spree during the closing moments of a Catholic parish's morning mass Sunday in Albuquerque, N.M., NBC News reports.

The suspect leapt over pews and lunged at people. Four people went to the hospital with non-life threatening injuries. Toward the end of the NBC News article, one witness told a local television station "that her husband thought 'something was wrong'" with the suspect after shaking hands with him earlier in the service.

This detail highlights an important reminder for churches of all sizes and backgrounds: Forming church safety strategies now often can help defuse potentially dangerous situations later. In our January interview with Carl Chinn, who tracks violent incidents at churches and ministries, Chinn emphasized how most any church can develop safety and security plans by focusing on people, parts, and processes.

With people in particular, good planning and communication can help coordinate the presence of multiple people casually monitoring the building and grounds during worship services. And, this planning can create dialogue that encourages churchgoers to mention unusual behavior to an usher, staff member, or someone publicly identified as a church security team member.

These additional resources can help get planning underway:

• Dealing with Dangerous People
• Protecting Your Church from Crime and Violence
• Creating a Safety Team