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Unsung Heroes: The Ministry of Support Staff

Randy Redd, PhD

Dr. Redd serves as vice president for finance and operations, chief financial officer, and professor of Business Administration and Management. He also serves as minister of music at Gracepoint Baptist Church in Cordova, Tennessee.

He has business experience in the oil and gas, real estate, sales, shipping, utilities, as well as serving on staff over twenty-one years at five wonderful Southern Baptist Churches. In addition to his teaching at Mid-America and area pulpit supply, Dr. Redd has taught in men’s ministry, evangelism training, volunteer ministries training, and at various discipleship conferences.

It has been estimated that at least one-third or more of the pastor’s job is comprised of the business of ministry. A study that observed ministers on the job determined that thirty to forty percent of a minister’s time is spent in some type of administrative duty.1 Much has been written in academic journals discussing business concepts involved in the ministry of a church. “In addition to being an organism, the church is also an organization. This means that the church faces two kinds of problems, spiritual and administrative.”2 It is mission-critical that churches are adequately equipped to handle the spiritual and the administrative problems they will face. It is the unsung heroes found in the ranks of the support staff that keep things running smoothly. This research will focus on some of the principles within each of the following business-related disciplines: accounting, finance, marketing and management. As the literature may suggest, the author will attempt to reflect strengths and weaknesses in the level of training received as compared to what the church organization requires.

Essential Business Disciplines for Church Ministries

Literature was examined from religious, nonprofit types of organizations with specific focus on churches. Some attention was given to literature at the denomination level since they are reflective of practices for a collection of churches.

The following examination will group the materials according to four basic businessrelated disciplines.

Accounting

To assess the level of accounting knowledge in churches, an investigation into meaningful research dealing with the internal controls of churches was conducted. By internal controls, the author refers to the existence of safeguards to protect assets from fraud and inefficient use by written policies and to report fairly and accurately, the revenues and expenses, assets and liabilities, from well maintained records.

J. R. Throop reported an incident at a church where the treasurer was responsible for making deposits that had been checked by other individuals, but they had the primary signing authority for the churches bank account. He directed that the monthly bank statement be sent to his home instead of the church and “the church was defrauded of more than $100,000 because he wrote checks to himself and kept control of the flow of information about the actual account status.”3

Wooten, Coker & Elmore studied 520 churches all from one denomination in the south. Their findings indicated “the organizations did an adequate job of providing controls over the cash receipts flowing into the organization.”4 Significant in their findings was that controls used to manage disbursements and reporting were considered ‘weak’ but that larger churches had stronger internal controls and were more likely to have annual outside audits performed.

Denominational affiliation impacts the level of business accumen. In a study by John B. Duncan, it was revealed that 305 Pastors from three mainline denominations, Southern Baptist Convention, United Methodist Church and Presbyterian Church (USA), did not show similar knowledge when given a set of scenarios to rate that pertained to internal control issues. “Significant differences were found to exist…between the proportion of cases rated correctly by Presbyterian pastors and the Baptist pastors, and also between the proportion of cases rated correctly by the Presbyterian pastors and the Methodist pastors.”5

Larger churches are more likely to have staff trained for such duties. A longitudinal study by Ruhl & Smith was conducted following the Roman Catholic Archdiocese of New Orleans over a nine year period from 2001–2009. It showed the lack of accounting expertise within the church.6 The deficiency in their accounting skills cost their churches hundreds of thousands of dollars as well as the negative testimony this lack of stewardship reflects to the church members and the world. The literature reviewed indicates a perceptible need in further training in accounting for those responsible in ministry. But what does the literature indicate about the business discipline of finance?

Finance

The financial management of a church includes the existence and use of a budget, accounting controls over cash receipts and disbursements, financial reporting and compliance, and investment policy, where needed. With churches so focused on their primary mission, often the business issues of day-to-day operations is an afterthought and becomes neglected. Regarding financial reporting, Busby stated, “The board (or finance committee), should at least receive a statement of financial position, balance sheet, and statement of activities, receipts and disbursements, each month. These statements should include all church funds, not just the operating fund.”7 The article recommends adequate financial controls, the conducting of internal and external audits, and internal controls on all disbursements. They must give records to members at the end of the year accurately reflecting all donations. The average pastor does not know what to include on a balance sheet versus what to put on an income statement. If an internal or external audit is performed, the average pastor would not know what to ask for or be able to understand the findings of the audit. Elson, O’Callaghan, & Walker conducted a study of 60 churches from fourteen denominations to try to determine the adequacy of the accounting and financial management in practice. The results indicated, “Churches can do a better job of documenting their policies and procedures. In addition, they should communicate these policies and procedures to all employees.”8 Such weakness potentially impacts the integrity of the church.

Members put their trust in the church leaders to conduct the ministry with full integrity. Pastors are expected to hire staff that understand their jobs. Many times, Pastors are not trained sufficiently to hold the bookkeeeper accountable and can easily be misled. Another study was conducted with sixty-six churches of various church denominations, including non-denomination churches that examined internal controls and financial fraud. “The fact that most church goers place too much trust on their leaders is one of the major causes of financial mismanagement. The leaders see themselves answerable only to God. In today’s society that is just not good enough.”9 Biblically trained clergy know that they are accountable vertically to God and horizontally to their fellow man. Such accountability should indeed be required and when present will instill and further develop the trust and integrity needed for churches to minister successfully. Again, the literature supports the understanding that pastors are not well-equipped to provide guideance and accountability regarding the financial management of church business. The literature has been consistent regarding the lack of applied knowledge of pastors regarding both accounting and finance. The author will now turn the attention to the discipline of marketing.

Marketing

Many pastors question if marketing practices can be applied to the church? The marketing suggested for the church is not on a theological basis, but one that can be rightly related to good stewardship of church resources. Wrenn concluded, “If marketers are to successfully meet the special challenges of applying marketing tools and methods to religious institutions, we must begin by acknowledging the unique characteristics that distinguish these institutions from other not-for-profit organizations.”10 This article emphasizes the good fit between marketings expertise in identifying, understanding, and helping ‘customers’ satisfy those needs and the church’s mission to help people with needs, both physical and spiritual. The religious leaders see God as the primary focus. The Bible records the words of Jesus Christ, “And I, if I am lifted up from the earth, will draw all men to Myself.” John 12:32

What churches need to do is make Jesus known to those who live in their surrounding area. Using a billboard or telemarketing are not part of their training and for many ministers it is not an approved method since it is not recognized in the Bible. Churches make use of direct mail and the Yellow Pages, but that is the extent of their marketing savvy. But at the heart of the pastor is sharing the gospel. This fits well into what expertise the marketer can provide. Pastors are not trained in developing a marketing plan for the ministries offered by their churches. “The training that most religious leaders receive involves preaching, counseling, teaching, music, etc. Having been trained in these religious matters, the pastor upon assuming church leadership is asked to run a business.”11 Considine develops a suggested format related to helping churches move toward developing marketing plans. “Becoming a responsive religious organization that can adapt to environmental conditions requires careful planning and skilled leadership.”12

Marketing can be an important tool in the ongoing success of the church. Joseph & Webb reported that the focus of marketing efforts for churches will increasingly be related to retaining and attracting members and reactivating those that are no longer attending or participating.13 Some churches are beginning to use marketing strategies, however, very little empirical research has been conducted on marketing by churches. “Although much has been written about the proliferation of marketing efforts with regard to church and religion, relatively little academic research has been attempted.”14 Along with additional research, more training is needed in this discipline as well. To complete our examination of all four disciplines, the author now considers the final discipline of management.

Management

Most ministers graduate from a seminary or Bible college with the initial skills to prepare a sermon, baptize, conduct weddings and funerals, offer biblical counsel, and perhaps know the original languages of Scripture. In their first week on the job, they realize there are people to manage and business to conduct along with preparing the weekly messages. Irwin and Roller sampled fifty-three pastors from one denomination. “Most of the respondents wish that they would have had better management training before entering ministry, and feel that, even at this point in ministry, their ministries would be improved if they had better management skills.”15 The study indicated the importance of management skills in the pastorate and that most pastors feel they were not well-prepared for managing the church in their formal training. Fritz & Ibrahim conducted a study of 250 organizations in five different urban areas, related to the tenure of the leader of religious organizations and their ability to be proactive in strategically managing and directing their organizations. Among the significant findings is that often the new leader may face hesitancy on the part of the organization to accept leadership in new directions, especially in the earlier years of their leadership career.16 Duvall & Pinson surveyed deans from 111 schools of theology, representing twenty different denominations. They asked if they offered business courses, required students to take business courses, and if the deans felt their graduates were prepared in basic business skills.17 A majority of deans replied to the first question that such courses were not offered at their schools. Over 90% also do not require business-related courses in their degree programs. Finally, the deans overwhelmingly indicated they felt their students were not well prepared in the basic business skills that are essential to successful ministry.18

In summary, it is apparent in the reviewed literature that pastors are typically well-prepared for the ministry areas of church operation, but need help with the basic business disciplines. Enter the unsung heroes, the ministry of support staff!

Discussion

The importance cannot be overstated. Mistakes in the business of ministry can be devastating. Pastors need help in managing the business of church so that they have time to fulfill their calling to minister as a shepherd to the flock. There are too many pastors who are required by their church to do things like mow the church lawn, pay the bills, vacuum the carpet, mop the floors, and clean the church toilets. All of this they are willing to do, but this is poor stewardship! The time spent on these things is time they cannot spend in sermon preparation, visitation, hospital calls, discipleship, and prayer.

So, who will do the business and operation of the church? It is the unsung heroes, it is the ministry of the support staff! They have the training and expertise in these areas to keep the ministry running smoothly. They fill the gaps in the work of the church for which the pastor is not well-trained or prepared to perform, and they do so with great fervor and professionalism. Moses was taking on more than he could manage on his own. In Exodus chapter 18, Moses’ father-in-law counseled him to divide the work among select leaders that feared God, were trustworthy and faithful, and hated dishonest gain. So too, pastors who select staff and volunteers with these qualifications, find they have more time to fulfill their true calling in ministry.

“Moses’ father-in-law said to him, ‘The thing that you are doing is not good. ‘You will surely wear out, both yourself and these people who are with you, for the task is too heavy for you; you cannot do it alone.” (NASB) -Exodus 18:17–18

Notes

1. “Study Finds Ministers Spend a Third of Time as Managers,” Los Angeles Times, November 4, 1995.

2. Craig E. Irwin, and Robert H. Roller, (2000). “Pastoral Preparation for Church Management,” Journal of Ministry Marketing and Management 6, no. 1 (2000): 53–67.

3. Throop, “Segregation of Duties” Clergy Journal 80, no. 8 : 31–32.

4. T. C. Wooten, Coker, and R. C. Elmore, “Financial Control in Religious Organizations A Status Report,” Nonprofit Management & Leadership 13, no. 4 (Summer 2003): 343–365.

5. Duncan, “The Effect of Experience, Denominational Affiliation, Business Traning, and Church Size on Pastor’s Evaluations of Internal Control Scenarios,” Journal of Ministry Marketing & Management 7, no. 2 : 1–20.

6. J. M. Ruhl, and Smith, “A Perfect Storm: A Case in Nonprofit Financial Reporting,” Issues in Accounting Education 27, no. 3 : 819–836.

7. D. Busby, “Preventing Financial Problems at Your Church,” Clergy Journal 81, no. 4 (2005): 21–22.

8. Elson, S. O’Callaghan, and Walker, “Corporate Governance in Religious Organizations: A Study of Current Practices in the Local Church,” Academy of Accounting & Financial Studies Journal 11, no. 1 : 121–130.

9. A. Enofe, & P. Amaria, “The Role of the Church Denomination in Financial Accountability Among Religious Organizations,” Intenational Journal of Business, Accounting, & Finance 5, no. 2 : 87–104.

10. B. Wrenn, “Religious Marketing is Different,” Services Marketing Quarterly 32, no. 1 Jan.–Mar. : 44–59.

11. Considine, “Developing a Marketing Plan for Religious Organizations,” Journal of Ministry Marketing & Management 7, no. 2 : 51–67.

12. Ibid.

13. W. B. Joseph and Webb, “Marketing Your Church with Advertising and Promotion Strategies That Work,” Journal of Ministry Marketing & Management 6, no. 1 : 19–34.

14. A. Kuzma, A. Kuzma, and J. Kuzma, “How Religion Has Embraced Marketing and the Implications for Business,” Journal of Management and Marketing Research 2: 1–10.

15. Irwin and Roller, “Pastoral Preparation for Church Management,” Journal of Ministry Marketing and Management 6, no. 6 : 53–67.

16. D. A. Fritz, and Ibrahim, “The Impact of Leader Tenure on Proactiveness in Religious Organizations,” Review of Business 31, no. 1: 45–53.

17. Duvall, and Pinson, “Role Changes Within the Clergy: Theological and Business Education,” Journal of Ministry Marketing & Management 6, no. 2 : 43–53.

18. Ibid.

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