It’s that time of year again. For many churches, the start of the school year also marks the beginning of the annual budgeting process. Between now and December, countless hours will go toward discussing line items, projecting income, and making decisions that will shape the year ahead. (Here’s your friendly reminder to thank one of the true heroes of the local church–your Church Treasurer!)
Budget season doesn’t have to feel like a chore. In fact, it may be one of the best opportunities all year to reconnect with your church’s mission.
What if we viewed the church budget not as a spreadsheet to survive, but as a statement of ministry vision, strategy, and priorities? A healthy church budget isn’t simply about the “bottom line”–it’s about how God has called us to steward what He has entrusted to us for the advance of the gospel. Alongside our doctrinal statements, our church directory, and our songbooks, I believe our church budgets are one of the clearest windows into what we truly care about as a local congregation (cf., Matt. 6:21).
Jamie Dunlop’s book Budgeting for a Healthy Church (Crossway, 2019) offers a wonderfully helpful framework for thinking about this subject. His basic premise: a church’s budget should be shaped by biblical priorities. In other words, the budget should be a tool for ministry, not a master of ministry. Healthy church budgets begin with theology, nor arithmetic. They are theological documents–expressions of conviction, testimonies of our corporate faith, and declarations of what we believe God wants us to accomplish this year (hopefully a bit more than simply keeping the lights on and paying the pastor’s salary!).
Here are four practical principles to consider as your church begins its budgeting process:
1. Start with the mission, not last year’s budget.
Put positively: mission should drive the budget; the budget shouldn’t determine the mission. The easiest way to build a church budget is to take last year’s numbers and add a percentage to each line. That may be efficient, but it isn’t strategic. Instead, ask: What has God called our church to accomplish? What opportunities are in front of us? Where are we experiencing ministry weakness, and how might our budget strengthen that area? How can we be as generous with others as God has been with us?
2. Budget according to biblical priorities.
Try this exercise: for every line item, ask: “Which biblical ministry priority does this expenditure advance?” Discipleship, teaching, missionary support, local outreach, equipping people for service, meeting practical needs–each of these is a biblical priority that can become a budgeting priority. Treat the budget as a tool for making disciples. We often think discipleship happens only in classrooms, small groups, or one-on-one relationships–but stewardship is discipleship too. The way a church handles money teaches its people what the church values. Let the budget ‘preach.’ Let it teach your congregation that good teaching, faithful service, sacrificial generosity, and bold outreach are each part of healthy discipleship.
3. Budget with both stewardship and faith in mind.
We are not owners; we are stewards under God. The church’s money isn’t our money. The building isn’t our building. The people aren’t our people. They belong to Jesus Christ. And because they belong to Him, our goal isn’t simply to balance a budget–it’s to faithfully steward God’s provision for the good of His mission and the spread of His glory. That means both carefully minding our stewardship and boldly stepping out in faith.
4. Pay attention to the budget throughout the year.
Proverbs 27:23 says, “Know well the condition of your flocks, and give attention to your herds.” Beyond receiving the monthly Treasurer’s report, how closely do you track the budget throughout the year–not just when giving is lagging? Your church’s budget is a genuinely helpful indicator of ministry health. How are people expressing discipleship through their giving? What does your spending reveal about your priorities? Are you wisely saving for the capital improvements that won’t pay for themselves in five years?
If someone looked over your church’s budget, would they sense your church’s mission? As church leaders, we carry a sacred responsibility for the resources entrusted to our churches. David expressed it beautifully: “All that is in the heavens and in the earth is yours…but who am I, and what is my people, that we should be able thus to offer willingly? For all things come from you, and of your own have we given to you” (1 Chron. 29:11, 14).
Let your church’s budget tell the story of God’s grace, kindness, and provision toward you in Christ. May God give each of our BFC churches wisdom, courage, generosity, and gospel-minded stewardship as we seek to be faithful with all that He has entrusted to us.
article by Dan Williams, pastor of Trinity BFC in Blandon, PA and Interim Director of Church Health. Find more helpful church health resources on the Board of Church Health Resources page.