The question is asked about guidelines and percentages for budgeting...how should a church's budget break down? That's a tough question to answer because there are so many variables that can influence the budget allocations. How much debt are you carrying? What is your commitment to missions or global outreach? Are you staffing for growth? There have been articles written through the years, but the answers are as varied as the variety of churches.
I've provided a pie chart of our 2009 budget percentages for you to consider. You'll notice that our personnel costs are at 56% of our total budget. That's right in line with where I think we should be (50-60%) for a church of our size (4,000). Our personnel includes fully loaded positions, conference and training costs, education assistance and candidate expenses.
Our ministry budget is 20% of total and splits out like this: Worship & Fine Arts (18%), Community Life (3%), Equipping-adults, men, women, children (17%), Outreach-local and global (62%).
The way I evaluate our budget percentages is to compare them to budgets of churches similar to Fairhaven. Find several churches of similar size and ministry philosophy and see how yours' compares.
Have a great weekend!