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      REMOVING THE MYSTERIES about CHURCH FINANCE

      2 Timothy 3:7 Ever learning, and never able to come to the knowledge of the truth.

      Proverbs 17:27 He that hath knowledge spareth his words: and a man of understanding is of an excellent spirit.

      Churches need to understand the principles of finance in order to use their finances effectively. That involves many steps, which this book will teach you, beginning with plans you make before receiving any money, through disbursement of funds. Complete transparency about finances should be practiced for the entire congregation to view.

      This book will show you fundamental steps to biblically handling the finances entrusted to a church, or ministry. It will show you how to increase the value received by the church and work within that amount. This book in no way suggests that business planning and business models can or should replace God’s guidance. Quite the contrary: God’s guidance should be infused with every step you take, no matter the endeavor.

       All scriptural references in this book are taken from the King James Version

      Jerry can be contacted at:

      WWW.AlphaDelta.BIZ

      WWW.TheChurchFinance.com

      Copyright © 2020 Jerry L Johnson

      All rights reserved. This book or parts thereof may not be reproduced in any form, stored in any retrieval system, or transmitted in any form by any means—electronic, mechanical, photocopy, recording, or otherwise—without prior written permission of the publisher, except as provided by United States of America copyright law.

      For permission requests, write to the publisher at (email address here)

      ISBN paperback 978-1-63684-374-2

      ISBN ebook 978-2-63684-375-9

      Dedication

      For Donna, the love of my life, the wind under my wings

      Foreward

      Organizations, whether a church or a law firm, must manage their operations to produce positive financial results. It can be debated (and often is) that a church is not a business enterprise; it unavoidably must use many of the same tools, techniques, skills and methods that any business would use. Either one cannot operate indefinitely without positive financial results.

      A Pastor asked me to look at their accounting processes. That led me to many additional questions. Since the church did not have a business manager, per se, I created that position, which turned into a full-time volunteer position. This was two of the most fulfilling and challenging years of my life.

      Successful organizations, a church or a trucking company, large or small, should not flounder in pursuing their mission and fulfilling their purpose. To the many who are floundering, this book is for you. If you are a small church, and you feel you are stuck where you are, this book is for you. Whether you are a business or church and just want to polish your operations, this book is for you.

      Floundering will not happen when you are doing the right things right, as you will see in these pages. If you are not sure that your church is doing the right things right, there are steps you need to take now, starting with a season of prayer involving the entire membership.

      ACKNOWLEDGEMENT

      My wife, Donna, and I were sitting in Sunday School. The topic was about how churches in general handle finances. Donna whispered to me, "this is a book that you have to write." I was taken aback, and as you might guess, resisted the notion. Yet, I hope I have done just that.

      Donna not only gave me that initial nudge, she encouraged me all the way with love, insight, and Bulldog persistence.

      PREFACE

      Matthew 24:6 - And ye shall hear of wars and rumours of wars: see that ye be not troubled: for all these things must come to pass, but the end is not yet.

      2020 will be remembered as a tumulus year beginning with the COVID-19 travel ban announced on February 2 for all non-Americans traveling from China. These are the days that call for strong leadership, especially from our churches. To serve, churches need to survive, yet many don't. Churches need to be ready for critical situations, yet many are not. Depending on their location, they need to have a survival plan for a range of natural disasters, tornados in the mid-west, hurricanes on the Gulf Coast and East Coast. Survival is the critical need for all of us; churches that don't survive are forgotten, left in the dust of the past, along with their deeds, plans, hopes, and benefit to anyone.

      Churches in a range of sizes will over time close their doors for reasons unconnected with any type of natural disaster. Does your church survival plan expand for unexpected exogenous conditions? How big is your plan? Are you ready for a worldwide pandemic? Probably not, but good for you if you were. Now you can help others.

      God will be with you, with your church, and all who worship Him. Know this to be true. If God is with us, do we still have troubles, trials and tribulations? Yes. A pandemic is all that, and it is extremely costly. Can your church support itself during the Pandemic, perhaps during a prolonged curfew or lockdown? Does your church have a plan for all your essential expenses, what to do when your income is limited?

      Because of the Pandemic, there will be periods when church members are out of work and contributions to church funds are not coming. Could your church anticipate such an event? Probably not a specific event like a pandemic. But that should not relieve you of the need to prepare, as though no relief in sight.

      Throughout the following pages is repeated the admonition to be frugal with church money, to set money aside, plan ahead, and to be ready for the unexpected. If your church was strong before, you have a good chance of a good recovery after COVID-19. If you were struggling before, barely skimping by, then recovery will be sketchy, slow at best. If your church is existing month-to-month depending on contributions coming in, this will be an especially hard period. This is not like "ordinary" disasters which, after it passed, is back to life as it was. We will get through this, but it will not be without new scars, and losses in many cases.

      Is the survival of your church based only on money, or how it handles money? Of course not, because the foundation of all Christian Churches is Jesus Christ.

      Review now how and where your church can tighten its belt, what can be put on hold, what is not essential. Your members will have gone through trauma, with family members struggling weeks or months with the virus, perhaps with deaths of family members and friends. This virus has no friends, it is enemy of us all. Identify electives that were nice to have but were not essential to the fulfilment of the commandment Jesus gave us. People (just about all of us) make decisions one way when resources are plentiful, but when resources are scarce, decisions are approached differently. (More about this later when you consider the OMR Model.)

      During this time, it is more important than ever to stay in communication with your congregation. Regular phone calls, with the leaders at the top of the call chain reassuring each person that the church network is working for them. Churches with a large senior population needs to take additional steps to keep them safe. Many will be more vulnerable to the virus. They may need medicine or other supplies, and food items.

      This is also an excellent time for churches to reach out to people who have visited your church in the past but did not join; this demonstrates that the heart of your church is bigger than merely increasing membership numbers.

      This is a time when the pastor must show superior leadership; the life of the church and many members will depend on it. Even with a worldwide Pandemic hovering over each house and community, it is important that no one falls through the communication gaps. This is a good time for church auxiliaries to step up.

      Temperature testing is of importance. The church should ensure that every member household has a thermometer. Other items such as hand sanitizer, trash bags and toilet paper can be scarce items. Include face masks as well. It

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