Congregational Financial Health Assessment

Congregational Financial Health Assessment
Church Name
Church Mailing Address

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code
Name of person completing this form.

First NameLast Name
Email for best contact person (usually person completing this form)
example@example.com
Basic Information about the Church

Tell us a little about your church.
What is your current church budget?
The total from the planning document adopted by the church (not the total amount collected annually ... that will come later).
Please provide a copy of your budget document.

This is optional but very helpful.
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What is the size of your active membership?
This is typically your average worship attendance plus about 25%. For example: if you average 100 in worship, you probably have about 125 active members.
How many full time, ministerial staff do you have?
How many part time, ministerial staff do you have?
How many full time support staff (administrative personnel, custodians, etc.) do you employ?
How many part time support staff (administrative personnel, custodians, etc.) do you employ?
What is your regional, geographic context?

Other
If your regional context has experienced significant change in the local economy in the past 5 years, please give a brief description.
Examples of changes include: major industry shifts, plant openings or closings, dramatic population change, etc.
Current Financial Snapshot

Give us a sense of your current financial picture.
Our current income...
Please provide your actual revenue and expenses for the last three full, fiscal years.
Does your church have a reserve fund dedicated to general, budgetary expenses?

Other
How much is held in the reserve fund?
This is the current balance of the fund.
Are reserve funds in an income producing account? (select all that apply)

Other
How often have you used reserve funds over the past 12 months?
If you have articulated a strategy related to the reserve funds, briefly describe it.
For example: you might have a goal for your funds, you might have a management/investment strategy, or you may have a "trigger" that prompts access to the funds.
Our church debt picture... (select all that apply)

Other
If you have debt, what is the amount of debt payment included in your current budget?
This can be the total of principle and interest.
For the next few questions, a "giving unit" is defined as whomever a gift to the church represents. A "giving unit" would be an individual when they give on their own, even if they are part of a family (for example, a husband and wife who give independently would be 2 giving units). Or, a "giving unit" can be several people, such as a family that gives a single gift on behalf of all.
How many "giving units" does your church have?
Total amount contributed by "giving units" last year?
Do not include payments from investment accounts, estates, grants, or endowments ... only the value of money or stock gifts contributed by a "giving unit."
Average amount per "giving unit" is
Please upload an Excel or CSV file showing the total, annual contribution for each giving unit. This should be a list of the amounts without names or other identifying information.

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How many "giving units" are within each age bracket? (your best guess is sufficient)
Current Budget Considerations

Tell us a bit about your budget.
You told us your current budget is ...
How much of your budget is dedicated to the following non-discretionary expenses?
How has your budget changed over the past 3 years? Please describe increases / decreases with brief explanations.
Please list the benefits provided to your ministerial staff. (Select all that apply)
Please list the benefits provided to your support staff. (Select all that apply)
How does your church provide for staff health insurance?
How does your church approach missions giving for your congregation?
For example, some churches contribute to missions a percentage of gifts, while others include a fixed amount in the budget, and still others only fund missions through special offerings.
What is the church's policy, or approach, to receiving designated gifts?
Revenue Streams

Tell us a bit about your income sources.
How does your church collect tithes/offerings/financial gifts? (select all that apply)

Other
Estimate the percentage of gifts (by total amount given) that come from each source.
If your church receives revenue from sources other than contributions or earnings (interest or endowment), please list the source and approximate amount.
For example, some churches have daycare centers, rent their space to community groups, or rent parking spaces, etc.
Our church promotes "legacy giving" (through wills, estates, and beneficiary designations) ...
Does the church have an endowment fund(s)?
What is the stated purpose of the endowment fund(s)? How are the earnings used?
If you have multiple endowment funds, please list the purpose for each one.
How often do you receive distributions from your endowment funds?
What is the total amount received from endowed funds last year?
Who (or what entity) manages your endowed funds? What are the fees associated with management?
If you have multiple endowment funds, please list for each fund.
Which church committee(s) provides oversight for endowed funds and promotes legacy giving?
Financial Processes

Share how your church conducts financial business.
Tell us how your finance committee and/or financial leadership team is structured.
What are the steps involved in making significant financial decisions for your church?
Describe your budgeting process, including how staff, lay leaders, and the congregation are involved.
What types of audits or financial reviews have been conducted in the past 3 years? What were the results?
Types of audits can include external (professional), internal (committee or team), administrative, or other less formal reviews by external entities or internal teams.
What guidelines or policies inform the use of budget surpluses, reserves, or unanticipated revenue (estate gifts, etc)?
Does your church have a gift acceptance policy?
Have you conducted salary/benefit review or marketplace comparisons for ministerial staff in the past 5 years?
If your church has trustees, describe their work and relationship to the finance/stewardship committee.
Describe how your senior pastor and other ministerial staff are involved with finance committee work and the budgeting process.
How much access does your pastor have to giving records / information? (select all that apply)
Stewardship Promotion

Tell us how you engage stewardship development in your church.
In what ways do you encourage members and participants to develop a theology of money and generosity?
Do you have a Stewardship Committee or Team that is separate from the Finance Committee?

Other
When we promote stewardship, it is typically done ... (select all that apply)

Other
When stewardship is promoted, which methods of giving are emphasized? (select all that apply)

Other
Give a brief description of how stewardship promotion is conducted. Be sure to include any emphasis that are focused on youth/children/young adults.
How much open conversation does your church have about your financial health, processes, and current situation? Would you consider the average church member well-informed about the finances of the church? Why or why not?
Which statement best captures your church's process of annual pledging to budget?
When are giving statements sent to contributors?
What information is usually included in giving statements for contributors?
In what ways do you express gratitude to your church and to individual donors for their generosity?
How do you communicate with first time contributors?
How does a person's (or giving unit's) giving history influence communication about stewardship?
We communicate about stewardship in the following way(s)... (select all that apply)
Briefly describe how you present your annual operating budget.
Facilities

Tell us a little about the financial impact of your facilities.
When was your last capital campaign? Is there a need for a capital campaign?
Does your church have a reserve fund dedicated to maintenance or capital needs? Or, do you have funds dedicated to facility maintenance needs (budget or designated)?
Has your church conducted any facilities studies in recent years? (select all that apply)
Describe any work or conversations engaged to explore potential, future uses of the church facility or property?
Consider conversations about renovation, alternative revenue, moving, sale, etc.
Does your church have a maintenance schedule for your facilities (such as replacement of HVAC, carpet replacement, painting, AV system upgrades, IT replacement, etc.)?

Other
Estimate the cost of currently deferred maintenance.
Consider here issues that are known but unaddressed, including HVAC, other needed upgrades or problem mitigation, roofing, and technology.
Should be Empty:

Congregational Financial Health Assessment

Basic Information about the Church

Current Financial Snapshot

Current Budget Considerations

Revenue Streams

Financial Processes

Stewardship Promotion

Facilities