It is that time of year again. Budget time! As pastors, leaders, vestries, and boards are wringing their hands about the close of this year, plans for next year are being drawn up.

Over the years I developed a few ‘hacks’ for church leaders. I’ve collected a few of these tips, tricks, and rules of thumb that have proven useful to me and—I pray—would help you thrive in the last few months of the year.

Think Dates, Not Dollars

If budgets are tight or giving is down, or end of year forecasts are unclear, it is hard to think BIG about a new year. It is hard to talk and budget a BIG VISION when the numbers on the spreadsheet are running red.

That is usually when worry and anxiety start to set in. Pastors often get defensive about the spending plan they’d hoped to have. Boards and vestries may go on the offensive. “We need to see how we are going to end the year before we set the budget.” But both reactions are missing the most important thing about a budget.

I say this: don’t think about deficits and dollars…think about setting a few dates for the next year. Put your calculator away and get out your calendar because the most important question you can ask is this: How and when can I teach and tell the people of my church about the mission we have undertaken and how God can use them to accomplish it? Then search the months ahead and schedule four or five significant moments during the year when you can preach a sermon series, or a teaching series, make pastoral appointments, invite personal testimonies, attend small group discussions, or leadership training events to help your people understand the power of God’s mission and their role as his people.

It is tempting to ask the ‘How much” question during this time of year when the ink is red. But it is a red herring, as it were. Focus instead on how, when, and where you can build a culture of engagement and generosity with the plans of God for your people.

The “Double December” Approach to Budgeting

This hack might make some on the finance committee nervous, and it might involve a bit of research. But once it is tweaked for the local circumstances, it seldom will fail. And when you follow the logic and plan accordingly, you can avoid all kinds of worry and tension in future meetings.

Here it is: Since expenses usually are fixed across the year on a month by month basis, build your spreadsheet with that in mind. Take the anticipated expenses, divide by 12, and put 1/12 in each of the 12 months. Don’t worry about the details, the budget can be tweaked along the way.

Then, since income does NOT come in evenly, divide the total anticipated income for the coming year by 13 and spread 1/13 of that amount over the 12 months of the year. And then add one more 1/13th onto December. In other words, Double December.

Boom. You’re done.

Double Check your “Double December”

I hesitate to be so certain about the formula above because every church is different. And as always, your mileage may vary. But check it out for yourself.

If it works for you, then use it to set the parameters of your budget. And notice one thing that is so important. Most churches get a bit worried about their financial health during early Fall. Their leadership will often find many good reasons why the ink is running red: summer doldrums, lack of commitment, lack of attendance, and back to school expenses. These are all good and valid reasons. Perhaps.

But there is one more reason why ink is red. It is built into the way people give.  Expenses are flowing out faster than income is flowing in. Why is this usually true?

Go to the next ‘hack.’

Some Dollars are Lazy


Expenses for a church are usually fixed. They are the outgoing resources and they are always on schedule. They are needed and they are obligated ahead of time. They make up payroll which occurs at regular intervals. They support missionaries who love to receive regular support. They pay for bills and supplies and the programs which occur on a schedule.

But incoming resources usually are more relaxed. They take their time. They are lazy, in a way. They go on a summer break. Some dollars lag behind because of attendance patterns. Sometimes they forget to go to church at all. And, if nobody calls about them, they might think they are not needed.

Do you see the point? It is human nature. Donated dollars are usually late. The Double December hack reminds us that these dol