“By wisdom a house is built, and thru understanding it is established”. Proverbs 24:3 (NIV)

Foundation: The basis on which something is established, or is supported.

Churches are in the “business” of ministry.

And Shabbethai and Jozabad, of the chief of the Levites, had the oversight of the outward “business” of the house of God. Nehemiah 11:16

Wherefore, brethren, look ye out among you seven men of honest report, full of the Holy Ghost and wisdom, whom we may appoint over this “business”. Acts 6:3

I Kings chapters 2 thru 9 describe how Solomon handled the business and built the house of the God in seven years, based on the principles of wisdom and understanding. Additional insight may be found in our published manual. We have indentified seven principles that are a must biblically and governmental:

• Governing Authority – “Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God.” Romans 13:1 (NIV)

  Both federal and most state governments recognize churches as legal entities that are incorporated and have structured governing authorities such as a board of directors and/or trustees. These individuals should have a heart for the vision God has given the Pastor, hold to the mission, protect the integrity of the church and assist in establishing the annual budget and board policies. More than anything they should fully understand their role and responsibility of service.

• Policies & Procedures – “And the Lord answered me, and said, Write the vision, and make it plain upon tables, that he may run that readeth it.” Habakkuk 2:2 (NIV)

  Every church should have a policy and procedure manual that address key areas such as ministry matters, finances, personnel (including sexual molestation), facilities and general administration. This manual should be distributed to all board members, key leaders and personnel.

• Budgets – “Suppose one of you wants to build a tower. Will he not first sit down and estimate the cost to see if he has enough money to complete it? For if he lays the foundation and is not able to finish it, everyone who see it will ridicule him, saying, this fellow began to build and was not able to finish.” Luke 14:28 – 30 (NIV)

  It is a biblical principle to define the church’s goals, plan carefully and assess its resources. Budgets should be prepared on an annual basis by looking back at prior year revenue and expense with consideration of giving units. Budgets promote good stewardship and are a management tool for allocating and controlling resources and expenditures.

• Finance & Accountability – “Wisdom is a shelter as money is a shelter, but the advantage of knowledge is this: that wisdom preserve the life of it’s possessor.” Ecclesiastes 7:12 (NIV)

  It takes “finances” to run the house of God. However, wisdom must be exercised. Being faithful over a few, allow him to trust us to rule the many. The government has established guidelines for the accountability of both revenue and expense. An Accountant or CPA familiar with governmental regulations for churches should be consulted in establishing the system that keeps your finances accountable.

• Employment & Taxes – “He told them, “You also go and work in my vineyard, and I will pay you whatever is right.” Matthews 20:4 (NIV) and “Caesars”, they replied. Then he said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.” Matthew 22:21 (NIV)

  As with Solomon, it takes skillful workers that are reasonably compensated to build the house of God and maintain ministry. The government has established required rules and regulations for withholding, submitting and reporting payroll and other applicable taxes.

• Pastor’s Compensation – “The elders who direct the affairs of the church are well worthy of double honor, especially those whose work is preaching and teaching. For the scriptures saith, thou shalt not muzzle the ox that treadeth the corn. And, the labourer is worthy of his reward.” I Timothy 5:17-18 (NIV)

  It’s biblical and it’s right to compensate the Pastor. However, the government has established rules, regulations and guidelines that address reasonable salary, housing allowance, fringe benefits and taxes.

• Internal Assurance – “With three administrators over them, one of whom was Daniel. The satraps were made accountable to them so that the king might not suffer loss.” Daniel 6:2 (NIV)

  This is an administrative area that address internal controls to prevent loss and protect the church, its integrity and it's assets.