A new governing-body member arrives at the first meeting with a folder full of material. There are bylaws, last month’s minutes, a budget, perhaps a policy manual, and a list of names that still does not make entirely clear who is responsible for what. Before long, the agenda reaches an item requiring a decision. Someone
What Every Church Board Member Needs to Understand Before Serving Read More »
Most finance committees inherit their monthly financial packet rather than design it. A treasurer or bookkeeper prints the reports that have always been printed, adds a bank balance or budget comparison, and sends the packet to the committee. The reports may all be useful. The harder question is whether, taken together, they answer the financial
What Financial Reports Should a Church Finance Committee Receive Each Month? Read More »
The bookkeeper has entered the month’s deposits, bills, checks, electronic payments, and payroll. The accounting software can generate a statement of activities and a statement of financial position, so the reports appear ready for the finance committee. A few things remain unfinished. The bank account has not been reconciled. One online-giving deposit does not match
What Belongs in a Church Month-End Close? Read More »
The finance committee has $42,000 showing in a Building Fund. A major HVAC replacement is now needed, and someone asks what appears to be a straightforward question: Can the church use the Building Fund to pay for it? The accounting system confirms the balance, but no one currently serving remembers exactly how the fund began.
Restricted or Designated? Why the Difference Matters Before Your Church Spends the Money Read More »
The church wanted to hire a part-time family ministry coordinator. The pastor had identified the need and drafted a position description. The personnel committee refined it. The finance committee confirmed that the budget could carry the position. By the time the proposal reached the governing board, everyone seemed to agree that the hire should move
Who Actually Has the Authority to Decide? Read More »
A church board approves a multi-year agreement allowing a community organization to use much of the church building. The arrangement seems to fit the congregation’s current understanding of its ministry. Leaders discuss insurance, scheduling, responsibilities, and cost. The board votes, the agreement is announced, and people begin preparing for the partnership. A few days later,
When the Church Breaks Its Own Rules Read More »
What Cash Can—and Cannot—Tell You About Your Church’s Financial Health A church can know exactly how much money is sitting in its checking and savings accounts. That information matters. Leaders need to know whether the church has cash available to pay employees, vendors, utilities, insurance, and the ordinary expenses of ministry. The difficulty begins when
Imagine a congregation preparing to launch a tutoring ministry in the fall. The board approved the program during the annual budget process. Volunteers are interested, ministry leaders have begun planning, and projected giving for the year is sufficient to cover the expense. Then the treasurer points to a problem no one noticed when the budget
When the Budget Says Yes but the Cash Says Not Yet Read More »
Imagine a congregation where the youth ministry conversation begins with arithmetic. There are six teenagers in the congregation, three of them attending regularly. Two adults care deeply about youth formation, but neither can take responsibility for another weekly program. The pastor can help occasionally, though the rest of the church calendar is already full. Around
When Calling Exceeds Capacity Read More »
A board can conduct an orderly meeting and still struggle to govern together. The agenda moves on time. Reports are received. A motion is made, discussion follows, and the vote is recorded. Yet two members never read the material sent earlier in the week. Someone with serious reservations decides not to speak. Another member responds
How a Board Learns to Govern Together: The Shared Practices That Form a Governing Body Read More »
