As far as nonprofits go, a church is one of the most complex organizations for leadership. Church leaders have to balance the spiritual needs of their congregations with the programmatic needs of the communities their churches serve. Meeting these needs requires resources, both human and financial. When your church income relies on the weekly donations of your congregation, it can be a little tricky to ensure that you have consistent cash flow.

Church leaders have the responsibility to ensure that there is adequate and ongoing funding for the costs of operations and programs. This is often a very challenging task. However, many church financial problems can be avoided by proper planning, consistent budgeting, and accountability for spending.

While a church’s budget is set and remains fixed throughout the year, actual income and expense flows are not; in some cases, they can vary widely from month to month. For a church, cash flow can make or break its ability to survive. Leaders of financially healthy churches have learned how to manage through revenue peaks and valleys to avoid the consequences of a budget shortfall.