1. Understanding Your church family

2. The local Seventh-day Adventist Church of which you are a member is unique in that it extends far beyond your local congregation. Through the church structure, you are connected to over 13 million Adventists worldwide who work together to spread the gospel. This is your church family.

3. You Your local church

4. Local conference Local churches

5. Local conferences Arkansas-Louisiana Oklahoma Southwest Region Texas Texico Southwestern Union

6. Union conferences Southwestern Union Atlantic Union Church in Canada Columbia Union Lake Union Mid-America Union North Pacific Union Pacific Union Southern Union North American Division

7. 13 World Divisions East Central Africa Euro-Africa Euro-Asia Inter-America Northern Asia-Pacific South American South Pacific Southern Africa Indian Ocean Southern Asia Southern Asia-Pacific Trans-European Western Africa North American Division General Conference of Seventh-day Adventists

8. You

10. Tithe Distribution

11. Your church family

12. CHURCH BUDGET No church, however small, should be satisfied to operate without a budget. Financial planning is necessary for the happiness and prosperity of any family, and this applies equally to the church family.

13. Definition of Budget A plan for income and expenditure over a future period which is supposed to achieve stated objectivesexpenditure

14. Budgeting should not be a crap shoot

15. Budgeting and Planning Luke 14:28-33: "Suppose one of you wants to build a tower. Will he not first sit down and estimate the cost to see if he has enough money to complete it? For if he lays the foundation and is not able to finish it, everyone who sees it will ridicule him, saying, 'This fellow began to build and was not able to finish.' "Or suppose a king is about to go to war against another king. Will he not first sit down and consider whether he is able with ten thousand men to oppose the one coming against him with twenty thousand? If he is not able, he will send a delegation while the other is still a long way off and will ask for terms of peace. In the same way, any of you who does not give up everything he has cannot be my disciple.

16. Church budgeting Faithful over a few

17. CHURCH BUDGETING Matthew 25:21 King James Version (KJV) 21 His lord said unto him, Well done, thou good and faithful servant: thou hast been faithful over a few things, I will make thee ruler over many things: enter thou into the joy of thy lord.

18. Church’s must manage their margins and mission

19. CHURCH BUDGETING Each steward has his own special work to do for the advancement of God’s kingdom.... The talents of speech, memory, influence, property, are to accumulate for the glory of God and the advancement of His kingdom. He will bless the right use of His gifts. From Devotional: Our Father Cares, pp. 201, 202.

20. CHURCH BUDGETING At the end of your life on earth you will be evaluated and rewarded according to how well you handled what God entrusted to you. Author: Rick WarrenRick Warren

21. CHURCH BUDGETING Since my money is God's money, every spending decision I make is a spiritual decision. Author: John HageeJohn Hagee

22. CHURCH BUDGETING The world asks, "What does a man own?" Christ asks, "How does he use it?" Author: Andrew MurrayAndrew Murray

23. Combined Budget The process of lumping all the funds not designated for conference use to the local church budget. Providing a plan for all departments to receive an allocation of expenditures for a period of time generally a year

24. Income Estimated income has to come from somewhere. One must first review his records of the previous years income and use this figure as the estimate income for the new year. Never just hang a number out there to satisfy pastor or department heads. Be as sensible as possible. It is always better to have a surplus than to have a deficit.

25. Plan Planning is essential in making a budget. One must be aware of the needs associated with the church in order to make a proper budget. One must also be impartial in making budget decisions. It is important that the whole church be included in a budget. The total needs of the church has to be considered.

26. STEPS TO PREPARING COMBINED BUDGET 1.Identify all Church Operational Cost/ Expenses No Departmental cost should be included Don’t forget church insurance 2. Divide cost by 12 to determine monthly church budget needs 3. Determine Departmental Expenses

27. STEPS TO COMBINED BUDGET PROCESS 4. Work with Pastor and Church Board to identify essential departments first based on mission of the church (e. g. Sabbath School expenses) 5Work with Pastor and Church Board to cease ALL special offerings and restricted fund giving

28. STEPS TO COMBINED BUDGET PROCESS 6 Spend ALL restricted funds for each specified department first before ANY combined budget funds are used for the department 7 Pray for unity and trust of all church departments to this process