Nonprofit Accounting
Nonprofit Management
Church Budget Template: Categories, Ministry Lines and Tracking It in Fund Accounting Software
Last updated: October 11, 2026 · Independent guide · We do not sell rankings or coverage.
A church budget template lists your expected income (tithes and offerings, special offerings, facility use) and your planned spending (personnel, facilities, missions, ministries and administration) for the operating fund, then budgets designated and building funds separately so restricted gifts never prop up the general budget. The template below gives you those lines, a fund structure to hold them, and a budget-to-actual layout your finance committee can read each month. It also shows how ACS Technologies Realm, Aplos and PowerChurch Plus load the budget and report against it.
How to use this template
Start with the operating fund table. Replace the line names with the names your congregation already uses, keep the account ranges consistent with your chart of accounts, and fill in amounts using the “How to estimate” column. Then set up one budget per designated or building fund using the fund table, so each fund has its own income and spending plan. Finally, use the budget-to-actual layout as the first page of your monthly finance committee packet. The account numbers shown are an illustration of a common numbering pattern, not a required standard.
Church budget template: operating (general) fund
| Line | Account range (illustrative) | What belongs here | How to estimate |
|---|---|---|---|
| INCOME | |||
| Tithes and offerings (undesignated) | 4000–4049 | Plate, online, text and recurring gifts with no donor purpose attached | Trailing 12 months of undesignated giving, adjusted for known changes in giving households |
| Operating budget pledges | 4050–4099 | Stewardship campaign pledges made to the general budget | Total pledged multiplied by your past collection rate on pledges |
| Special offerings kept for operations | 4100–4199 | Christmas or Easter offerings announced for general use | Average of the last two or three years |
| Facility use income | 4300–4399 | Weddings, outside groups, preschool or school rent | Signed agreements only |
| Interest income | 4500–4599 | Interest on operating cash | Current balance multiplied by the current rate |
| Transfers in from other funds | 4900–4999 | Releases of board-designated reserves approved by vote | Only amounts already approved |
| Designated gifts | Not in this fund | Gifts a donor gave for a stated purpose | Budget them in their own fund (see the fund table below) |
| EXPENSES: PERSONNEL | |||
| Senior pastor cash salary | 5000–5009 | Salary excluding housing allowance | Approved compensation package |
| Pastor housing allowance | 5010–5019 | The amount officially designated before payment | Designated amount from the board resolution or budget |
| Associate and program staff | 5020–5049 | Associate pastors, worship, youth and children’s staff | Current rates plus approved raises, prorated for vacancies |
| Administrative and custodial staff | 5050–5079 | Office manager, bookkeeper, custodians | Hours multiplied by rate |
| Employer payroll taxes | 5080–5089 | Employer Social Security and Medicare for non-minister employees | Taxable non-minister wages multiplied by the employer rate |
| Retirement and health benefits | 5100–5149 | Pension or 403(b) contributions, health and life insurance | Renewal quotes from the plan or carrier |
| Staff development and reimbursements | 5150–5199 | Conferences, books, mileage under an accountable plan | Per-staff allowance set by policy |
| EXPENSES: FACILITIES | |||
| Mortgage or loan payments | 6000–6049 | Only if the operating fund, not a building fund, services the debt | Lender amortization schedule |
| Utilities | 6050–6099 | Electric, gas, water, trash, internet, phones | Last 12 months of bills plus known rate changes |
| Repairs and maintenance | 6100–6149 | HVAC service, plumbing, minor repairs, grounds | Service contracts plus a three-year average of unplanned repairs |
| Property and liability insurance | 6150–6179 | Property, general liability, abuse coverage, D&O | Renewal quote |
| Transfer to building reserve | 6900–6949 | Planned set-aside for roof, parking lot, HVAC replacement | Replacement cost divided by remaining useful life |
| EXPENSES: MISSIONS | |||
| Denominational or cooperative giving | 7000–7049 | Apportionments, cooperative program, association dues | Percentage of undesignated receipts set by your denomination or board |
| Global and local mission partners | 7050–7099 | Missionary support, local agencies, church plants | Committed monthly support multiplied by 12 |
| Benevolence from the general budget | 7100–7149 | Assistance paid from operating funds, not from a restricted benevolence fund | Prior-year spending |
| EXPENSES: MINISTRIES | |||
| Worship and music | 7500–7549 | Licensing, instruments, guest musicians, supplies | Ministry leader request reviewed against prior-year actuals |
| Children’s ministry | 7550–7599 | Curriculum, background checks, supplies, VBS net cost | Ministry leader request reviewed against prior-year actuals |
| Youth ministry | 7600–7649 | Curriculum, events, church subsidy of camps and trips | Net church cost after participant fees |
| Adult discipleship and small groups | 7650–7699 | Studies, materials, training | Ministry leader request |
| Outreach and hospitality | 7700–7749 | Community events, guest follow-up, fellowship meals | Event calendar multiplied by cost per event |
| EXPENSES: ADMINISTRATION | |||
| Software and technology | 8000–8049 | Church management, accounting, website, streaming | Current subscriptions at renewal price |
| Bank and giving processing fees | 8050–8099 | Card and ACH fees on online giving, bank charges | Online giving volume multiplied by your effective fee rate |
| Office, postage and printing | 8100–8149 | Supplies, copier lease, mailings | Prior-year actuals |
| Audit, review and professional fees | 8150–8199 | External review or audit, payroll service, legal | Engagement letter or quote |
| RESERVES | |||
| Contingency | 8900–8949 | Unallocated amount the board must approve before spending | A fixed amount set by board policy |
| Transfer to operating reserve | 8950–8999 | Planned contribution toward a board-designated reserve | Gap between current reserve and the reserve target, spread over several years |
Template part two: designated and building funds
Each fund below gets its own small budget: expected gifts in, planned spending out, and an opening and closing balance. Do not add these amounts into the operating fund totals.
| Fund | Budget lines | Who can redirect the money | Net asset class |
|---|---|---|---|
| General (operating) fund | All lines in the operating table | The board or congregation, through a budget amendment | Without donor restrictions |
| Board-designated reserves (operating reserve, future capital) | Transfers in from operations; approved releases out | The board, by another vote | Without donor restrictions, disclosed as board-designated |
| Donor-restricted ministry funds (mission trips, benevolence, camp scholarships, memorials) | Designated gifts in; spending for the stated purpose out | Only the donor, in writing | With donor restrictions until spent for the purpose |
| Building or capital campaign fund | Campaign gifts and pledge collections in; construction, major repair or debt principal out | Only the donor, if gifts were given for the building | With donor restrictions until spent for the purpose |
Template part three: the monthly budget-to-actual page
This layout is the page your finance committee reads first. The figures below are an illustration for a church with a $600,000 general fund budget, nine months into the fiscal year, using an even monthly spread.
| General fund line (illustration) | Year-to-date budget | Year-to-date actual | Variance |
|---|---|---|---|
| Tithes and offerings | $420,000 | $401,500 | ($18,500) unfavorable |
| Other operating income | $30,000 | $31,800 | $1,800 favorable |
| Total income | $450,000 | $433,300 | ($16,700) unfavorable |
| Personnel | $238,500 | $235,900 | $2,600 favorable |
| Facilities | $72,000 | $79,300 | ($7,300) unfavorable |
| Missions | $49,500 | $49,500 | $0 |
| Ministries | $58,500 | $50,200 | $8,300 favorable |
| Administration | $31,500 | $30,900 | $600 favorable |
| Total expenses | $450,000 | $445,800 | $4,200 favorable |
| Net operating result | $0 | ($12,500) | ($12,500) unfavorable |
Below this table, add one line per designated fund showing opening balance, gifts, spending and closing balance. Add a short written note on any variance larger than an amount the committee sets, such as the facilities overrun in this illustration.
Working through each part of the template
Income: budget what you can defend
Build tithes and offerings from the last 12 months of undesignated receipts, not from last year’s budget. Tithely, which sells church giving software, suggests setting budgeted income at 90% of the prior year’s income as a cushion (Tithely, April 30, 2024). Whether you take that discount or not, write down the assumption so the committee can test it. If giving is seasonal, spread the annual amount by the monthly pattern of prior years rather than evenly, or the budget-to-actual report will show false shortfalls every summer.
Designated gifts: keep them out of operating income
A gift for a named purpose belongs in a restricted fund from the day it is deposited. ECFA states that “unlike donors, governing boards cannot restrict gifts or remove gift restrictions,” although a board may set aside unrestricted assets for a purpose and redesignate them later (ECFA, no date shown). United Methodist Discipleship Ministries adds that “using restricted funds as a source of loans is not an option” (Discipleship Ministries, September 16, 2025). That is why the operating table has no designated gift line.
Personnel: include the full cost and the housing allowance designation
Budget salary, housing allowance, employer taxes, retirement and insurance on separate lines so the committee sees total compensation cost. IRS Publication 517 says an official designation of a housing allowance “may be shown in an employment contract, in the minutes of a church or qualified organization, in a budget, or in any official action taken in advance of payment of the allowance” (IRS Publication 517, 2025 edition). If your approved budget is the designating document, show the housing allowance as its own named line and approve the budget before the first payment of the year.
Facilities, missions and ministries: test the balance
Published ratios are rough guides, not rules. BGAV treasurer David Washburn writes that personnel and properties together typically run “somewhere between 60-70% of the total budget,” and calls a share approaching 80% a danger zone for ministry effectiveness (BGAV, September 20, 2024). In the illustration above, personnel ($318,000) and facilities ($96,000) make up 69% of the $600,000 budget. Budget missions as a commitment line rather than whatever is left over, and ask each ministry leader for a request built from planned events, not last year’s number plus a percentage.
Reserves and building funds: separate the operating budget from capital
Planned transfers to a building reserve or operating reserve appear as expense-side lines in the operating budget, then as income in the receiving fund. Capital campaign gifts and construction spending stay in the building fund and never appear in the operating totals. Under FASB ASU 2016-14, not-for-profits present two net asset classes at a minimum and must disclose board-designated net assets on the face of the statements or in the notes (Journal of Accountancy, December 5, 2018). Tag each fund in your software with its class so the balance sheet groups them correctly.
Common mistakes
- Counting designated gifts as operating income. The general fund looks healthy while the missions or building fund quietly pays for utilities.
- Spreading the budget evenly when giving is seasonal. The committee sees an alarming shortfall in July that is gone by December.
- Housing allowance approved after the year starts. Publication 517 requires designation in advance of payment.
- Budgeting at the summary level only. A single “Ministries” line makes variances impossible to explain and leaders impossible to hold accountable.
- Keeping the budget in a spreadsheet that never ties to the ledger. The committee then debates two versions of the truth.
Moving the template into fund accounting software
A spreadsheet works while one person maintains it and the church has a single fund. Once you track more than a couple of designated funds or the committee wants monthly variance reports, load the budget into your accounting system so actuals post against it automatically. Our overview of church fund accounting software covers selection; the three products below show how the budget itself is loaded.
ACS Technologies Realm
In Realm Accounting, a user with accounting administrator or accounting oversight permissions goes to site name > Accounting > Budgets, clicks Create Budget, chooses the fiscal year and can start blank or from a previous year’s amounts, with an option to download a CSV budget worksheet (ACS Technologies, March 3, 2026). You can fill that worksheet from this template and bring it back with Import from .csv on the budget draft (ACS Technologies, no date shown). When entering directly, Add Budget Items > Add Annual Budget asks you to pick the fund and any custom segments, and annual amounts “disperse evenly across 12 months” (ACS Technologies, March 3, 2026). After review you click Approve Budget, and changing it afterward means reopening the approved budget (ACS Technologies, March 3, 2026). The Statement of Activities then offers Budget, Budget Remaining, Budget % Used and Budget Over/Under columns (ACS Technologies, March 3, 2026). The even spread is a limitation for seasonal giving, and ACS Technologies does not publish Realm pricing on its product page (ACS Technologies, no date shown).
Aplos
Aplos lists budgeting on its Core plan at $129 a month and budgeting by fund or grant on its Advanced plan at $229 a month; the Lite plan at $79 a month has no budgeting (Aplos pricing, no date shown). Its help center describes Advanced Budgeting as the feature that lets you “create a budget for each of your funds” (Aplos, no date shown). For the committee, the Comparative Budget to Actual by Month report, run from the Reports page, shows all months of the fiscal year in one report and filters by account, fund or tag; it requires Core (Aplos, May 1, 2024). The practical point is that a church budgeting the general fund only can stay on Core, while one that wants a separate budget for the building fund needs Advanced.
PowerChurch Plus
PowerChurch Plus sets the budget method per account under Accounting > Fund Accounting > Setup > Maintain Chart of Accounts using the Budget button: no budget, budget directly on the account, or budget by group (PowerChurch knowledge base, May 5, 2026). You can enter 12 monthly amounts, or type an annual amount and choose Distribute Evenly or Distribute Proportionally, which follows the monthly pattern of the current year’s budget, so a seasonal pattern carries forward. Version 11.5 adds a spreadsheet-style Accounting > Fund Accounting > Budget > Budget Entry screen by fund, and Copy Budget to Next Year rolls the budget forward. Budget reports include the Annual Budget Worksheet, Budget Report, Monthly Budget Amounts and Yearly Budget Comparison. PowerChurch lists the downloadable full package at $445 for new users (PowerChurch ordering, no date shown). It has no CSV budget import described in that article, so you key or paste amounts in. For wider comparisons, see our nonprofit accounting software guide and nonprofit software pricing guide.
How we researched this
We reviewed the pages ranking for “church budget template” in October 2026, including templates from spreadsheet sites, a denominational network and vendor blogs. We then read the budget documentation published by ACS Technologies, Aplos and PowerChurch, the vendors’ pricing pages, IRS Publication 517 and guidance from ECFA and denominational finance staff. Account ranges and all budget figures in the tables are our own illustrations.
Related guides
- Statement of Activities: Nonprofit Template and How-To
- Pledge Management Software for Nonprofits (2026 Guide)
Frequently asked questions
What categories should be in a church budget?
Most church budgets group income into tithes and offerings, special offerings and other income, and group expenses into personnel, facilities, missions, ministries and administration. Add a reserve or contingency line so the board has an approved place to absorb surprises. Designated gifts are budgeted in their own funds, not in these categories.
What percentage of a church budget should go to salaries?
There is no rule, and published guides vary. Tithely cites a range of 33% to 50% for staff compensation, while BGAV’s treasurer looks at personnel and properties together and puts them at 60% to 70% of the budget. Compare your church against your own history and your denomination’s peer data rather than a single number.
Should designated gifts be included in the church budget?
Show them in separate fund budgets, not in the operating budget. A donor-restricted gift can only be spent for its stated purpose, so counting it as general income overstates what the church can actually spend. Report each designated fund’s opening balance, gifts, spending and closing balance alongside the operating budget.
How do you separate the building fund from the operating budget?
Set up the building fund as its own fund in the ledger with its own budget for campaign gifts and construction or debt spending. If the operating budget contributes to it, show that as a transfer line out of the general fund and a transfer in to the building fund. Never let building fund cash cover operating shortfalls unless donors have agreed in writing.
Can the church budget serve as the pastor’s housing allowance designation?
Yes. IRS Publication 517 lists a budget as one of the documents that can carry the official designation, as long as it is adopted before the allowance is paid. Show the housing allowance as a separate, named line for that minister.
What reports should the finance committee see each month?
At a minimum, a general fund budget-to-actual statement with year-to-date figures, a balance sheet by fund, and a designated fund activity summary. Add written notes on any large variance. Realm, Aplos and PowerChurch Plus each produce a budget comparison report from the loaded budget.
Sources
- ACS Technologies, Create a Blank Budget (Realm Accounting), March 3, 2026
- ACS Technologies, Import Budgets from a CSV File, no date shown
- ACS Technologies, Add Annual Amounts to a Budget, March 3, 2026
- ACS Technologies, Approve a Budget, March 3, 2026
- ACS Technologies, Accounting Reports, March 3, 2026
- ACS Technologies, Realm product page, no date shown (vendor)
- Aplos, Pricing, no date shown, checked October 11, 2026 (vendor)
- Aplos, Budgeting by Fund, no date shown (vendor)
- Aplos, Comparative Budget to Actual by Month Report, May 1, 2024 (vendor)
- PowerChurch, Budget Setup, Entry and Reporting, last updated May 5, 2026 (vendor)
- PowerChurch, PowerChurch Plus ordering, no date shown, checked October 11, 2026 (vendor)
- IRS, Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers, 2025 edition
- Journal of Accountancy, FASB not-for-profit financial reporting standard, December 5, 2018
- ECFA, Can Boards Restrict Gifts?, no date shown
- Discipleship Ministries, Be Cautious with Designated and Restricted Gifts, September 16, 2025
- BGAV, How Should My Church Allocate Our Budget Expenses?, updated September 20, 2024
- Tithely, Healthy Budget Percentage Guide for a Thriving Church, April 30, 2024 (vendor of church software)
Sherman Hsieh
Independent analysis of enterprise software — ERP, CRM and more
