A layman makes this declaration in the Presbyterian Banner: "If I were a minister, I would not expect to be responsible for raising the finances of the church. I would expect the laymen to take full responsibility for that. I should expect them to realize that if they looked to me to bring them the best in the pulpit and out among the people, they could not expect me to run the business side of the church as well." It is quite evident that the author of this quotation has made a few pertinent observations, for it is true that too many gospel ministers use precious time in performing the financial duties of the church, which could just as well be carried forward by laymen, and in some cases even more efficiently.
This does not imply that the minister must dissociate himself entirely from the financial aspect of church activity. It does mean that instead of having his hands full of this important item, he will use only his fingertips. It is the duty of the minister to place this responsibility on the laity, but not before he has presented to them a workable plan of operation.
It is generally recognized that operating a church on a budget is the most acceptable method. Included in this plan are three divisions: (I) Ways and means of preparing a budget; (2) ways and means of raising pledges to cover the amount of the budget; (3) ways and means of making the budget "operate."
1. Preparing the Church Budget
At the monthly church board meeting, held in October, one of the major items of consideration should be the choice of a budget committee. The reason for suggesting this early date is to give the committee ample time to consider their problems thoroughly and report to the board in November. Usually five members are sufficient to make up this committee. If the pastor is not chosen, he must act in ex officio capacity. Included in the personnel should be the treasurer and the head deacon, inasmuch as they have the most to do with the business affairs of the church. Members who have a fair degree of business capability are also chosen from the congregation. It must be remembered that the work of this committee is advisory only.
The budget committee surveys the expenditures and income of the present year. This study is made practical by the treasurer's detailed report, which includes the expenditures for each item of the budget month by month for the first ten months of the current year. Consideration is then given to the amount that was pledged for the year, the number who pledged, the number who have paid the full amount of their pledges to date, the number who have paid a part of their pledges, and the number who have paid nothing. This may seem to be too detailed a report to expect of a lay treasurer, but the use of a treasurer's simplified filing system makes it an easy matter for the treasurer quickly to accumulate this information. (Sample forms and instructions appear later in this article.)
With this report in hand, the committee proceeds to revise the budget. It is the duty of the committee to advise any cut which will not be injurious to the operation of the church. All items that can be struck from the budget are eliminated. If it is found necessary to add items, this is done. Having completed this work, the committee discusses ways and means of raising the money which the budget shows to be necessary. It then presents the new budget, together with its recommendations, to the church board.
The church board, after hearing the report, carefully considers each item and makes any necessary revisions. The recommendation for ways and means of raising pledges is considered and adopted, if found to be practicable. All details are perfected for raising the budget, and are put into action as soon as the church body endorses them. Since it is the church body that is expected to pledge the money, it is important that the members be given a voice in discussing the budget. This may be done in a church business meeting.
The suggested budget may be printed on a blackboard or placed in the church bulletin, prior to the meeting for its discussion. A church business meeting is then announced to consider the budget. This procedure will make the way easier for raising the pledges ; for the members have had a voice in the matter, and know why each item in the budget is necessary, and why the stipulated amounts were allotted to each item. Thus they come to have confidence in the budget.
2. Securing the Necessary Pledges
The work of preparing a budget having been completed, there still remains a month before the end of the year in which to secure the pledges to cover the budget. Many will not be present at the business meeting. Consequently, it is a good plan to send a mimeographed letter to all the church members. This will help pave the way for the work of the solicitors. The letter should have a strong spiritual tone. Though it must deal with business matters, it is the Lord's business, and the letter should be framed accordingly. [The wording of the letter used by Elder Osborn last year appears on page 26.—EmToR.]
The privilege of assisting in the support of the house of the Lord should be stressed in this letter, and also the fact that our self-respect frowns upon enjoying what others are paying for. Furthermore, it should be made clear that every family can have a part, even though it be but a few cents each month. This is important. Few are the families in any church that are unable to give a small amount. Included in the letter also should be the amount pledged by the individual for the current year, the amount paid, and the balance due. The new and old budgets may be presented with any necessary comparisons or explanations. Finally, mention should be made of the fact that a solicitor will call, and that the individual should be ready to pledge the amount that the Holy Spirit prompts, after seeking the Lord in prayer.
Special emphasis should be placed upon a share-the-expense plan. Too often "pillars of the church" are permitted to carry the major burden. This has serious disadvantages. It is unfair to the remainder of the congregation; for they are then trained to let others pay the bills they should share. These financial "pillars" may die, move away, or have their incomes considerably lessened.
A few days after the mimeograph letter has been sent out, the solicitors should be called together, given detailed instructions, and sent out in pairs. Lists of members whom they are to visit should be given to them. A definite time should be set in which the work is to be completed, preferably no longer than a week or two. To drag it out over a long period may result in failure in reaching the desired objective.
When the house-to-house canvass has been completed, the work is not yet done. Even though every home may have been visited, everyone may not have been contacted, because of some being away, illness in the home, or for some other reason. This makes organized follow-up visits necessary. They, too, should be limited to a short period of time. Reports on the work of raising pledges can be kept before the congregation through the church bulletin. The completion of the task should receive recognition by a commendatory word and an expression of appreciation by the pastor.
3. The Budget Plan in Operation
Having completed the first two steps, the most important work remains to be accomplished—that of keeping the plan in operation continuously throughout the year. A budget will, never operate of itself. There are several methods that may be put into practice.
First, a monthly checkup may be made by the church board. The treasurer should submit an itemized report of the expenditures for the month. This is very easily done if he uses a folder filing system, having a folder for each item of the budget. (A file six inches by nine inches is a convenient size to meet these needs.) As money is expended, the voucher is dropped into its designated folder. At the end of the month it is not difficult for the treasurer to make a compilation from the folders and present his report. The amount expended can be compared with the amount budgeted for the month, and thus a close checkup is easily made. This system also makes it easy for the treasurer to produce a detailed report for the budget committee when it meets in the autumn.
Second, a quarterly checkup should be made of the, income from the pledges. For this purpose it is of value to have an assistant treasurer. He can perform duties pertaining to the operation of the budget that cannot be expected of the treasurer. He can keep a special card file that will enable him to be in constant touch with the income from pledges. This may be done in the following way : At the close of each church service the assistant treasurer helps the treasurer check the money with the amount recorded on the envelopes. From these envelopes he then records the various amounts on 4 by 6 inch cards, similar to the one illustrated herewith. After making this entry, he returns the envelopes to the treasurer. ,
By making a weekly entry for each member, we have an accurate and complete record of all that each one turns in each Sabbath of each quarter. By looking at these cards, those concerned not only can be informed regarding the amount turned in for church expense, but if they desire to do so, they may tabulate amounts turned in for other purposes. From these cards, statements are made quarterly for those in arrears in the payment of their pledges. These are sent through the mail in the form of a "Kindly Reminder," as illustrated.
Most members appreciate this businesslike method. It keeps them informed each quarter regarding their status. If a member does not receive a "Kindly Reminder," he knows that his pledge payments are up to date. There are some, however, who do not respond to this plan. It is necessary to call on them about two weeks after they receive the statement. Such a visit demands much tact and diplomacy, and those who do this work must be chosen carefully. Through experience it has been discovered that by means of the month-by-month checkup on expenditures on the part of the church board, and the quarterly checkup on income by the sending of statements to those in arrears, the budget system can be successfully operated.
Following is a copy of the letter concerning the church budget, sent out to my church members last year.