Most pastors do not work alone when creating the church’s budget, according to a Lifeway Research report released on January 9.

U.S. pastors say there are multiple hands involved in working the numbers. The majority of those surveyed say the trustees or church board (77%), the treasurer (69%), the pastor (61%) and a finance or stewardship committee (58%) are involved in discussions about the church’s resources. 

Almost half of pastors (48%) say other staff members and leaders of ministries in the church (47%) are involved in the church’s budgeting process. A few respondents (13%) say others are involved, while even fewer church leaders (1%) say they do not create a church budget.

While January is the start of the fiscal year for most Protestant pastors (74%), not all these leaders handle discussions of money the same. “Decision making of all types typically changes by church size,” Scott McConnell, executive director of Lifeway Research, said. “Financial decisions require the trust of the congregation, so churches of all sizes need to have processes that give responsibilities to people in specific roles.”

The survey found that the church’s size determined the engagement level when discussing finances with other congregational leaders. Pastors who served churches with an attendance of 250 or more are most likely to involve other staff (62%) but least likely to include a treasurer (55%) when creating the budget. On the other hand, leaders of smaller churches (43%) with attendance of fewer than 50 and less than 100 (47%) engage other staff when creating the church’s budget. 

The survey also found other factors for determining who creates the church’s budget, including denominational affiliation and the pastor’s age, ethnicity, and region.

The sampling error is plus or minus 3.2% percentage points. To read the full report, click