Budgeting is difficult for most people. Most families do not live by a prescribed budget; some live by a general budget, and most live by the amount of funds they have in the bank at any given time. If they have it, they spend it. Is it a good way to operate a church? No. Well-run businesses carefully map out a spending plan for the year and live by it as much as possible.

The church is dependent upon the volunteer giving of its members and other contributors. We never know what people will give or when they will give it. The church; however, does have expenses every week, and some are fixed cost over which there is no control.

What motivates a person to give? Some give because of the sheer joy they receive from seeing ministry conducted in and through the church. Most people do have to have an understanding of what tithe needs are before they will give. For example, it cost $157,617 to provide for a worship service each Sunday for one year. The average attendance per Sunday is 625 people which equal $252.19 per person per year. Our Youth budget is $18,800, and the average attendance per week is 61; therefore, the average cost per youth is $308.20. For children, the budget is $17,000. We have an average children's attendance of 115. The average cost per child is $147.83. The total cost of ministry in our church is $536,530 divided by the number of households is $701.35 per household. The average annual income per household for our area is $58,100. If all households tithed, we would receive revenues each year of $4.4 million vs. 1.2 million which is the current budget level of giving.

God's plan for supporting His work is fair and simple; it is ten percent for everybody no matter how much one earns. The above figures show that we can make it on this amount and have ample. The Apostle Paul said, "On the first day of the week, each one should set aside some money in keeping with his/her income on how God has prospered and bring it to the storehouse(church)" (I Corinthians 16:2). We need to follow this good advice.