Among churches that saw giving increases, 50 percent attributed the rise to greater attendance. Forty-two percent said it was because people gave more after their church conducted financial/generosity teaching initiatives, such as sermons, classes, seminars or distributed devotionals about the subject.
Church budgets, consequently, are up, and churches are allocating the extra funds to staff pay raises (40.3 percent), missions (36.5 percent), church buildings (35.3 percent) and benevolence (31.1 percent). And the way churches receive donations has shifted from the traditional "envelope packets" toward electronic giving, such as cell phone applications, automatic bank withdrawals and lobby kiosks.
"As giving has improved for many churches nationwide, this survey shows many have made budget decisions that directly care for people,” said Matt Branaugh, director of editorial for Christianity Today’s Church Management Team, a survey sponsor. “Many churches increased their spending for missions and benevolence — two ways churches work to meet the needs of people locally and globally. And pay raises for staff and pastors were a move to care for their own, after many churches were forced to freeze or cut salaries during the recession."
The "State of the Plate" shows a significant number of churches actively use a variety of practices and procedures to ensure financial transparency and accountability. For instance, 92 percent make their financial statements available upon request to their members; 89 percent provide copies of their annual budget to their congregation or make them available upon request. Eighty-six percent of church boards are made up of five or more people, with at least three of those people not a pastor or staff member, or related to either.
"It is important that churches properly self-govern in financial matters," said Dan Busby, president of ECFA. "The 'State of the Plate' research shows that a significant number of churches are concerned about financial integrity and accountability. Our research shows that many churches are implementing strong financial accountability practices."