Church budget template for small, medium and large churches
A church budget template sets out expected giving and every expense line by fund, from pastor compensation to building and ministries, so the board can approve one plan for the year and compare it with actual results each month. Below are three layouts, for a small, medium and large church, and a pastor compensation sheet.
Download them as an Excel workbook with all three sizes, totals, variance and the compensation sheet (it opens in Google Sheets and Numbers), or CSV files: small, medium, large.
Three kinds of money in a church budget
Most church money is unrestricted: the board can spend it on any part of the church's work. Some of that the board sets aside on its own, such as a building reserve. That money is board-designated, and the board can use it for something else by another vote, because it is still unrestricted money. On financial statements these are net assets without donor restrictions. Donor-restricted money is different: it can only go to the purpose the giver named. Each line in the templates says which kind of money it uses, so a gift for missions never quietly pays the light bill.
Pick the size that looks like your church's staff:
- Small church: one pastor, part-time help and volunteers.
- Medium church: a pastor and a few paid staff, with a building reserve the board sets aside.
- Large church: several pastors and staff, ministries with their own lines, and both restricted and board-designated funds.
Small church budget template
One pastor, part-time help and volunteers. Lines with no fund named are unrestricted.
| Line | Fund | Budget for the year |
|---|---|---|
| Tithes and general offerings | ||
| Gifts for a named purpose | Donor-restricted | |
| Building use and other income | ||
| Total income | ||
| Pastor compensation, from the compensation sheet | ||
| Ministers' work costs paid back when they hand in receipts (not pay) | ||
| Part-time staff wages | ||
| Payroll taxes and benefits for staff who are not ministers | ||
| Rent or mortgage | ||
| Parsonage upkeep, utilities and insurance | ||
| Utilities | ||
| Property insurance | ||
| Repairs and upkeep | ||
| Worship and ministry supplies | ||
| Giving or dues to the denomination | ||
| Outreach and missions | ||
| Office, software and bank fees | ||
| Equipment | ||
| Travel and training | ||
| Projects paid from gifts for a named purpose | Donor-restricted | |
| Total expenses | ||
| Income minus expenses | ||
| Of that, unrestricted: income minus expenses | ||
| Of that, donor-restricted: gifts received minus spent | ||
| Set aside for reserves | Board-designated | |
| Unrestricted money left after money set aside |
Medium church budget template
A pastor and a few paid staff, with a building reserve the board sets aside. Lines with no fund named are unrestricted.
| Line | Fund | Budget for the year |
|---|---|---|
| Tithes and general offerings | ||
| Gifts for a named purpose | Donor-restricted | |
| Building use, events and other income | ||
| Total income | ||
| Senior pastor compensation, from the compensation sheet | ||
| Ministers' work costs paid back when they hand in receipts (not pay) | ||
| Associate or youth pastor compensation (use the compensation sheet if the tax rules treat them as a minister) | ||
| Administrator and office staff wages | ||
| Payroll taxes and benefits for staff who are not ministers | ||
| Payroll service and bookkeeping | ||
| Rent or mortgage | ||
| Parsonage upkeep, utilities and insurance | ||
| Utilities | ||
| Property insurance | ||
| Repairs and upkeep | ||
| Worship and music | ||
| Children and youth ministry | ||
| Adult classes and small groups | ||
| Giving or dues to the denomination | ||
| Outreach and missions | ||
| Communications and website | ||
| Technology and streaming | ||
| Office supplies and bank fees | ||
| Travel and training | ||
| Projects paid from gifts for a named purpose | Donor-restricted | |
| Total expenses | ||
| Income minus expenses | ||
| Of that, unrestricted: income minus expenses | ||
| Of that, donor-restricted: gifts received minus spent | ||
| Set aside for the building reserve | Board-designated | |
| Set aside for the operating reserve | Board-designated | |
| Unrestricted money left after money set aside |
Large church budget template
Several pastors and staff, ministries with their own lines, and both restricted and board-designated funds. Lines with no fund named are unrestricted.
| Line | Fund | Budget for the year |
|---|---|---|
| Tithes and general offerings | ||
| Missions gifts | Donor-restricted | |
| Gifts to help people in need | Donor-restricted | |
| Building fund drive gifts | Donor-restricted | |
| School, events and building use | ||
| Interest and other income | ||
| Total income | ||
| Pastoral staff compensation, one compensation sheet per minister | ||
| Ministers' work costs paid back when they hand in receipts (not pay) | ||
| Ministry staff wages | ||
| Administrative staff wages | ||
| Cleaning, caretaking and facilities staff wages | ||
| Payroll taxes for staff who are not ministers | ||
| Health insurance for those staff | ||
| Retirement plan payments for those staff | ||
| Payroll service, bookkeeping and the annual audit or review | ||
| Mortgage or debt payments | ||
| Parsonage upkeep, utilities and insurance | ||
| Utilities | ||
| Property insurance | ||
| Repairs, upkeep and grounds | ||
| Worship and music | ||
| Children and youth ministry | ||
| Adult classes and small groups | ||
| Giving or dues to the denomination | ||
| Local outreach | ||
| Communications and website | ||
| Technology and streaming | ||
| Office supplies and bank fees | ||
| Travel, training and conferences | ||
| Missions giving | Donor-restricted | |
| Help for people in need | Donor-restricted | |
| Building fund drive projects | Donor-restricted | |
| Total expenses | ||
| Income minus expenses | ||
| Of that, unrestricted: income minus expenses | ||
| Of that, donor-restricted: gifts received minus spent | ||
| Set aside for the building reserve | Board-designated | |
| Set aside for staff changes | Board-designated | |
| Set aside for the operating reserve | Board-designated | |
| Unrestricted money left after money set aside |
Money set aside for a board-designated reserve is not spent: it moves from the general fund to the reserve, so it is listed after the expenses. The two "Of that" lines keep donor-restricted gifts apart from the money the board can use for anything.
The downloads add five columns to each line: what really came in or went out last year, the budget planned up to your report date, what really came in or went out so far, the difference between those two, and notes. The spreadsheet works out the difference. On a spending line, a figure above zero means more was spent than planned; on an income line, it means more came in.
Download: Excel workbook or CSV (small, medium, large).
Pastor compensation sheet
The pastor's line in the budget adds up several kinds of pay, and the tax rules treat each one differently. Fill in one compensation sheet for each minister, then copy the total into the budget.
| Part of the pay | Amount for the year | How it is treated |
|---|---|---|
| Salary | $ | Taxed like any pay, and counts toward the minister's own Social Security tax. |
| Housing allowance the board sets | $ | No income tax on it, up to the smallest of the amount the board set, what the home really costs, and what it would rent for furnished, plus utilities. Anything above that is taxable income. It still counts toward Social Security tax. |
| Extra pay to help with that Social Security tax | $ | Some churches add this to help the minister pay the tax (sometimes called a SECA offset). It is taxed like salary and counts toward Social Security tax too. It is extra pay, not the tax itself. |
| Retirement savings in a church 403(b) plan, from the church or from the minister's pay | $ | A 403(b) is the retirement savings plan churches and charities use. Payments into the traditional kind are not taxed now, up to the yearly limit, and no Social Security tax. Count the minister's own share here, not in salary. |
| Health insurance the church pays for | $ | Usually not taxed when the church pays a group health plan. Pastor health insurance covers the other cases. |
| Total compensation | $ | Goes on the pastor's budget line. |
| A church-owned home (parsonage): what it would rent for furnished, plus utilities the church pays | $ | Not money the church spends, so it stays out of the total. No income tax on it, but it counts toward the minister's Social Security tax, so give the minister this figure. The home's real costs go on the parsonage line of the budget. |
Keep work costs paid back when the minister hands in receipts (books, mileage, conferences) out of the total. They are not pay: the minister shows a receipt for each cost and returns any money left over.
A minister pays their own Social Security and Medicare tax, as if self-employed, on salary and housing alike, unless the IRS has approved an exemption on Form 4361. The church does not take it out of the pay, though the minister can ask for extra income tax to be held back to cover it (IRS Publication 517). The SECA tax calculator works out the amount, and the housing allowance worksheet helps the board choose the housing amount.
A minister's health insurance and retirement payments go on this sheet only. The benefit lines in the budget are for the other staff.
About these templates
The tax lines follow IRS Publication 517. For the numbers behind the self-employment tax (12.4% Social Security plus 2.9% Medicare, on 92.35% of net earnings from self-employment, with the Social Security part capped at the 2026 wage base of $184,500), see the SECA tax calculator. The line names and layout are our own, with no sample figures and no suggested percentages: every church's spending is its own. This is a planning sheet, not accounting or tax advice. Your church may copy and change it freely.
Common questions about the budget template
Where does the housing allowance go in the budget?
Inside the pastor's compensation line, as one part of the total. The church still has to set the housing amount in advance, by a board resolution or in the approved budget itself, before paying it; the worksheet and resolution template covers that step.
How should we split the yearly budget into months?
Equal monthly slices can mislead when giving and bills shift across the year. Basing each month on last year's pattern works better, which is why the templates keep last year's actual figures beside the budget.
Does a small church need to track funds?
Yes, as soon as anyone gives for a named purpose. Those gifts can only be spent on that purpose, so the small layout keeps them on their own lines.