Now I Know

Have you ever followed a plan not really knowing exactly if the plan was necessary?

I learned a budgeting tool from another religious organization a few years ago. That organization budgeted for salaries, of course. If an employee left the organization during the course of the budget year, the organization continued to pay the salary into a surplus account. This accomplished at least two things. First, had they stopped paying out the salary the budget reports would not reflect the reality. In other words, it would seem that the organization budgeted more for salaries than necessary, which might lead them to cut the salary budget for the coming year when they really would need it when they replaced the employee. The second purpose of this tool was to create a surplus fund to use for employee expenses that could be incurred because of losing one employee and hiring another.

At our church we could foresee a need to replace AC units soon but we did not have the cash to do it. So we implemented a similar plan that would allow us to save the money. Each month we move the budgeted amount for equipment repairs into a surplus account. We've been doing this for a few years and have accumulated a considerable amount. Our old way of budgeting would just show a surplus in the budget at the end of the year and our excess cash may have been spent on something else.

Now I realize a church should not be in the money-accumulating business, but we also have to be good stewards of our physical plant. The old way was a "spend it or lose it" system and a single year's budget for equipment and repairs would not ever replace on unit. Now we save what we budget for repairs, pay out of the surplus account for any repairs needed, and prepare for the big cost of replacing an AC unit.

The plan always seemed like a good idea but we went a few years without needing the surplus. Until this year. We've already replaced one unit. I found out today that another is in such condition that replacing it might be the best solution.

I hate spending money on stuff like that. I'd rather support a church plant, increase missions giving, or fund community ministry. We do all that already but if I had a choice I'd spend less on the physical plant and more on the other.

Do you know what the church in Peter's and Paul's day spent on the physical plant? Nothing! Everything they had poured into the mission and ministry. That's a great model. Probably the right model.

But we live in a day when churches have buildings and the buildings have needs and the needs cost money. We could just let it go and the buildings would eventually not be useable.

Or we can be good stewards and take care of the stuff we have. I'm all for stopping the accumulation of stuff. I'm also for taking care of the stuff we have.

Cross Road Baptist Church has been wise to plan for the big expenses we now face. The Lord has provided - as he always does. Sometimes he provides on the spot. Sometimes he provides over time. But he always provides.