Budgeting Percentages

Building a solid budget requires balancing fixed costs (e.g., mortgage, payroll, tithe), variable expenses and savings. Fixed costs that exceed 75 percent do not leave much room in the budget for ministry or savings. All of these categories are important, but must be balanced for a healthy budget.

• 75 percent Fixed Expenses: 40 percent Compensation (Payroll, Benefits, Outside Contract Labor), Mortgage, Utilities, Repairs and Maintenance, Foursquare Extension Tithe, etc.

• 15 percent Variable Expenses (Ministry Expenses, Office Administration, Conferences, Meals and Meeting Expenses)

• 10 percent Savings