Rear-View Analysis for Budgeting

Blog Post by
Rev. Dr. Craig M. Howard
Presbytery Leader
choward@glpby.org


As part of the budgeting process, Finance has charged me with sending out a questionnaire this week to many of our 25 teams. The questionnaire is one step that includes face to face meetings, evaluation by the Finance team and Vision Team, and then the final budget is approved at the November presbytery gathering. This article is a way to explain the thinking and rationale behind the questions.  My hope is that congregations will find the process helpful and use a similar method for preparing their budgets.

The budget process is an opportunity for the teams of the presbytery to dream and plan, to be ambitious and realistic. To look forward requires looking backward over the previous year. This rear-view analysis is an opportunity to articulate achievements. The team can ask, “What was accomplished in the past year?” “What was planned and how did the plans come out?” “What frustrations were experienced as the team attempted to achieve its mission?” For example, Social Witness can reflect on the Troubling the Waters event held at John Knox church. They can closely examine the program, asking if they achieved their goal, what went well, and what was a disappointment.

Based upon the rear-view analysis, each team can then talk about what it wants to achieve in 2020. For example, Leadership Development is putting together a Pastoral Care Cohort to respond to pastors in crises, and to build and maintain relationships with pastors. As they look to the upcoming year they may ask, “What would it take to make the cohort operational and connected?” This may mean lunches, travel, and even training. The cost for these items becomes part of their 2020 fiscal budget.

Budgeting for non-profits like presbyteries and congregations, is different than budgeting for business and for-profit organizations. The main focus for non-profits is mission. Each team should constantly have their mission as their apex of activity. One critical question is, “Has this mission been fulfilled? Does it still need to exist?” These are difficult questions. Often the presbytery simply looks at what was spent the previous year and rolls it forward into the next year. Churches do this as well. But if we take the time, effort, and prayer to ask if the budget item should be continued, then we may find areas to trim back.

After doing the rear-view analysis, asking good questions about the mission and connecting current and past activities, a team may find a fresh and new approach to their mission. For example, UKirk may want to expand its mission to another University. Commissioned Pastor Training may see the need for additional classes. This is the time to expand the budget to meet these new mission imperatives.

Finally, the budgeting tool must be flexible for the different teams. It is difficult to apply the same broad brush to every team. Pastoral Transitions and Care Team cannot be evaluated like Interfaith Partners. One is constitutional and governed by the Book of Order, and the other is a presbytery mission.

I look forward to receiving the responses to the questionnaires. Teams should use this as an opportunity to brag about what they’ve achieved and flashing a light on where they want to go in 2020. Teams working together will continue to make Giddings-Lovejoy a presbytery of Dynamic Leaders and Vibrant Congregations

Rev. Craig M. Howard

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