Pastors that I talk with tell me that the summer months can be hard on their church collections. Historically speaking, church attendance declines in the summer months as families go on vacation or merely stay away to avoid the heat. For churches that rely on the Sunday collection plate for most of their income, this can be a hard time. 

Through my work with churches I know that it's common for churches to experience a lull in giving during the summer months. Members go on vacation and don’t donate money while they’re away, or they sometimes neglect to give during the summer in order to save for other activities. 

For a church, cash flow can make or break its ability to survive. The reliance on member donations increases the need of church leaders to manage finances through revenue peaks and valleys. A cash reserve can be the buffer to carry you through the valleys. Without a cash reserve to draw from, many churches have found themselves scrambling to raise funds when needs come up.