mm 1 .:iaiiiv:\.,e;-l:ill---:T.vjrCt]lf''^;iv ::'lili''!il!j.^:M.:'ti^1t^!|■:!:.4;:H;..■ Bj'jrjl,, •,-::■ ,!f'i ; .'It ■. i:i.-(| '1 ••■! .|i., -ii , ■- 1' i "' ■'•'■'■■ ^_^„,,. ,, ,;M'i:!:i,r:i{'i:;;',K, ' r^i :i '•■ .'•- - f»T'i!*^i^ii|i■^I^i'T:V■'-■«•';''l'll.■.;^:,;i'r:'.;'; '»i. ■ P:^xi:|!!||.n|fe;^:|:[i;i4 fe«^^^^^^^^ u:i!'ii'jrNii!'iIit'li, ,j!.:!!>!^;;iJ: lii'lr-':.;-"!-"! ti;:Hvi'-'Pl:;:!iJii:;i;:j'!'i,-;:-:vi |;jjl}t(.^'i!|'il,;,irc. h"'' ^,.,„ ....piiifciiii;::! }'rri«fh!';';-!,:-'::-f^i ( JAN 29 1917 ) BV 770 .M27 1916 McGarrah, Albert Franklin, 1878- Modern church finance Modern Church Finance CHURCH EFFICIENCr SERIES By Albert F. McGarrah Lecturer tn Church Efficiency in McCormack Thelogical Seminary A Modern Church Program. A Study in Efficiency, iimo, cloth . . net 50c. Prepared as the result of the wide experience of the author, who is a Church Efficiency Specialist, in order to help Churches study their fields and forces, and make out complete, effective, and reasonable programs of activities along all lines. These activities embrace education, evangelism, visitation, social service, missions, etc. This is not a treatise on methods or devices, but on church statesmanship. Modern Church Finance. Its Prin- ciples and Practice. i6mo, cloth, net ;^ 1.2 5 A complete guide to success in raising church funds by a most competent expert, illuminates every phase of the subject including : System, Modern Methods, Special Finance, Problems and their Solutions, How to Avoid Deficits and Raise Debts, How to Secure Larger Budgets for Church Support and Church Benevolences, How to Pre- pare for, and Conduct an " Every Member " Canvass, How to Collect Arrears, How to Make Church Finances Minister to Spiritual Efficiency, etc. Modern Church Finance Its Principles and Practice ALBERT F. McGARRAH New York Chicago Toronto Fleming H. Revell Company London and Edinburgh Copyright, 1916, by FLEMING H. REVELL COMPANY New York: 158 Fifth Avenue Chicago: 17 North Wabash Ave. Toronto: 25 Richmond Street, W. London: 21 Paternoster Square Edinburgh: 100 Princes Street Preface "In touohiDg the money question, we touch the moat vital point pertaining to the conservation of the spiritual power of the church."— A. J. GOBDON. " In Christian work, money is like the cipher, worthless in itself but multiplying many fold the value and effectiveness of the other factors."— Josi ah Strong. Says a successful business man, " If I were to conduct my busi- ness as most churches do, the sheriff would very soon close it up. The greatest proof to me of the divine origin of the church is its survival of its unbusinesslike finance methods. ' ' THE finance methods of most churches have been a scandal, hampering the kingdom at every point, spiritually and materially. Recent years have seen a vast improvement. Ministers and church officers are at last facing the need of business methods and are seeking to intro- duce plans which will be both scriptural and suc- cessful. As a result, God is fulfilling His promise and pouring out a blessing. Missionary gifts from American churches have doubled in eight years. Church efficiency is increasing at every point. At- tendance and membership in the church and Sun- day-school and all other departments have increased with doubled speed. While other causes have contributed largely, a chief, if not the chief, cause of the present unprec- 5 6 Preface edented renaissance of religion is the new applica- tion of business sense in church business. The every member canvass has given tens of thousands of men and women the work needed to develop their own spiritual strength and loyalty, and to train and enlist them for larger and greater tasks. The elimination of deficits and bad methods has reduced the hostility towards the church, and the larger success in this sphere has encouraged ministers and churches to expect and strive for larger success in other directions. The offerings from a larger number have in- creased their interest and induced them more loyally to attend and work for the church where they have put part of their treasure. The larger sacrifices made have reacted on the spiritual life of the givers and of their churches. The increased salaries and expenditures for education, publicity, equipment and other matters have insured greater results. The End is Not Yet But the best is yet to come, as the work is com- pleted which has been so well begun. Not one church in fi.fty has done all that it can do. Be- nevolences must be doubled again within eight years. Ministers' salaries must be raised to a min- imum of ;^1,200 and house, and to an average of ;$2,000, throughout the country, by increased church eflBciency and by federation. Our financial methods and ideals must be further studied and perfected ; looking ahead many years, Preface 7 pressing education as to stewardship and plans for canvasses and collections to the utmost. This volume, prepared to help in securing further efficiency in finance, is the outgrowth of ten years of practical experience, visiting over 2,000 churches and conducting hundreds of district conferences and institutes on stewardship and finance, touching practically all denominations and dealing with every sort of finance problem in churches of all sizes and types. Much of the material has appeared in the Continent, Ladies'* Home Journal and other periodicals. Acknowledgment is here made of valuable aid received from publications of the Laymen's Mis- sionary Movement, of the Methodist Commission on. Finance, Baptist Forward Movement, Presbyterian Every Member Canvass Committee, and many other agencies. To Joseph Ernest McAfee, Secretary of the Pres- byterian Board of Home Missions and church states- man par excellence, is due much credit for the in- ception of the volume. It is impossible to recognize all the others who have given aid and encourage- ment. May it aid in hastening the Kingdom of God is the prayer of the author. A. F. McG. ChicagOy lU, Contents Success in Church Finance — What It ii Means II. National Wealth and Church Poverty . 19 III. Enlarge Your Budget and Your Church Efficiency 30 IV. Enlarge the Minister's Salary . 50 V. Essentials to Fullest Success in Church Finance 63 VI. Preparing for an Efficient Finance Campaign 85 VII. Form Letters and Publicity Ideas 109 VIII. Enlisting and Training the Canvassers 158 IX. The Efficient Canvass and Follow-Up 172 X. Keeping Accounts and Collecting Arrears 181 XI. Efficient Church Treasurers . 199 XII. The Pastor and Church Finance 208 XIII. Lay Leadership in Church Finance 222 XIV. Rural Church Finance .... 230 XV. Women's and Young People's Societies and Church Finance 242 XVI. The Children, the Sunday-School and Church Finance 249 XVII. Raising Funds for Missions and Benevo- lences ....... 260 XVIII. A Constructive Church Financial Policy . 9 270 10 Contents XIX. An Ideal Modern Finance System . . 279 XX. The Pew Rent System of Church Finance . 298 XXI. Buildings and Improvements, Debts and Deficits, and How to Finance Them . 306 XXII. Legacies anp Church Endowments . • 323 Success in Church Finance — What it Means WHAT is success in church finance? When can the pastor and officers of a church feel that they are really and fully successful in church money business ? To attain success in any field, we must have clear ideas as to what constitutes success in that direction ; of what goals we wish to attain. There are several elements of success in church finance, and it is of utmost importance not to mistake a single element of success for full success. Success in Chuech Finance Includes Honest payment of all hills and ohligations in- curred. The church which unwisely assumes obli- gations that it cannot meet, which blindly builds without counting the cost, which incurs debts with- out the certainty that it can meet them honorably, which asks a bank or money-lender or builder to compromise with a receipt in full when only part is paid, which asks a pastor or organist to accept less than their contracts call for, should be classed with swindlers. It absolutely dishonors the God whose name it bears and who commanded : " Thou shalt 11 12 Modern Church Finance not steal." It ignores the command to " Provide things honest in the sight of all men." It has become an injury to the Kingdom. Banks and builders, coal dealers and ministers, may reasonably be asked to help support churches and provide buildings. Even those who never attend share in the social and economic benefits of churches in the community. But such contributions should be made in advance and intelligently. Once contracts are made, there should be no effort to escape them. When business men hesitate to sell to a church except for cash, the time is here when churches which do pay their bills may well unite in ostra- cizing or publicly denouncing those which ignore or evade their debts with lack of moral sense. Honorable promptness in meeting obligations. The Old Testament commanded that the sun should not go down upon an unpaid debt to an employee. A primary duty of a church is to teach justice, but it teaches injustice by example when it faiis to pay its pastor and janitor and other employees promptly, or compels them to coax for their money. Successful churches pay all such bills on the first day of each month. Even if money must be bor- rowed, all their bills are promptly paid when due. Avoidance of deficits and debts. A factory or store or government which shows a deficit, or unpaid bills, except for extraordinary expenses, is discredited. Its securities are depreciated and in- vestors shy from it. The church suffers likewise. To incur a deficit or debt by large special expendi- Success in Church Finance 13 tures, if wisely made, is in accord with good business practice and is no disgrace, though such should be met by immediate cash subscriptions where feasible. If a church closes an ordinary year with a deficit, it is depreciated in the eyes of the community. Whether expressed or not, distrust is created among prospective members and a spirit of pessi- mism and inefficiency, even among supporters. The church appears to be failing and God is represented as unsuccessful. The successful church will secure subscriptions to cover its budget at the first of the year, so as to close the year with all ordinary bills met, without borrowing or special appeals. He who gives ten dollars in a special deficit appeal will cut forty or fifty cents from his weekly sub- scription. A liberal salary. A successful church does not make ends meet by paying a starvation salary which is insufficient to enable a pastor to live com- fortably, to pay debts incurred for education, to secure the library and equipment necessary to his largest present and future usefulness, to enable him to provide for a rainy day and for his family and his future. Such a " dead beat " church is truly guilty of robbing its pastor, his family, the churches which he will serve in the future with less ef- ficiency, and the state or the individuals that must provide for him in illness or old age. Wise and amjple budgets . System and methods are not enough. They may mean simply system- atized parsimony. A successful church will con- 14 Modern Church Finance stantly increase its budget to meet the constantly increasing cost of living, and the larger oppor- tunities and obligations to its constituency and to the world which its very growth lays upon it. It will have large and growing goals. Of course money must be wisely spent. What shall we say of a church which pays its tenor ten dollars a week, installs a fine pipe organ and demands cushioned pews yet spends nothing on social and spiritual work for the young people ? (See Chapter III.) Funds secured hy businesslike methods. It is not enough to " get the money any old way " to meet bills. A successful church will raise its funds by methods which are businesslike, which will hold the respect of every intelligent banker and business man of the community. A church which depends on emotional or hold up appeals, which " locks the doors until the amount is raised," or resorts to spasms, which begs of supporters of other churches, or sells chances, or which secures its funds by money-making socials and bazaars and other methods which would discredit a political party, must clearly be considered unsuccessful. The use of Scriptural methods. Even methods which are wise in other businesses may be unwise in church finance, just as certain methods which are desirable in banking are unwise in factories. Business methods for a store are often unbusiness- like for a factory or a railroad. Each business is different from other businesses. Finance methods in a successful church will conform to the spiritual Success in Church Finance 15 purposes and Scriptural principles which should govern in a church. They must not hinder — they must directly advance — the spiritual and social, the missionary and evangelistic, goals of the church. Pew rents or annual payments, even where they get plenty of money, are not successful methods of church finance. They defeat the very ends of the church. Gifts are to be made to God, not to man, whether he be trustee or treasurer or pastor. Giving is to be an act of worship, a weekly re- minder of divine ownership and sovereignty and of man's stewardship and partnership. The Bible calls for weekly offerings from every member, rich or poor, and no church is fully successful as to finance until it has thus led every member to bring gifts to the service every Sabbath, to be solemnly dedicated to the Almighty, linking up their week's money-making with their prayers and praises. (See Chapter XX.) Socials are essential in a church which serves the God of the Old Testament who ordered His people to eat and mingle together in social fellowship each year for days at the Passover and other great feasts. Christ expects His church to imitate Him in bring- ing the disciples together at the table. He was known by the breaking of bread. He used feasts as occasions for special instruction. His last and greatest sermon was given at a supper. The Apos- tolic Church developed democracy and spirituality by social meals. But the social life described in the Bible was l6 Modern Church Finance free. It was not like the apartment house which penalizes large families. No admission was charged by Moses or Christ or Paul. There is no record of cake sales for the building of the tabernacle, of bazaars to finance the temple, or of pie or straw- berry socials for the benefit of the poor saints at Jerusalem. The successful church will increase its social activities but will divorce them from its finances. It may make them self-supporting by charging just what they cost, or it may pay for them from the church budget. It will raise funds by methods which compel its members to feel their sacrifices as the Scripture intended, rather than by buying or selling so that they will not realize that they are paying. Socials should be so given that a poor man with six children may participate in and benefit by them without having to pay four times as much as his rich neighbor with no children. To entirely eliminate bazaars and suppers for money raising wiU require inspiration and educa- tion. If societies have had no other activities they should be given other work to do when money- making activities are discontinued or the church will suffer. They may reduce such activities to a minimum gradually. But the successful church will ultimately raise its current expenses without any bazaars or bizarre methods. DemoGracy in giving. Even though one man or woman or a small group should be amply able and willing to support a church, to make up any deficit and relieve others of any necessity to sacrifice, this Success in Church Finance 17 is an unsuccessful plan. Those who give nothing, or inadequately, will cease to grow spiritually and will lose interest. The church must induce each man, woman and child to give until it hurts, " for their own soul's good." " All need the grace which giving gives." The church which asks aid of others or of a missionary board before it has done all it can for itself is guilty of getting money under false pretense. Raising all that folks ought to give. A church is not fully successful financially because it " does as well as other churches," or " raises more than it used to do," or " secures all the money which it needs," if its people owe more than they now give. A church must insure that all its members are honest in paying to God, through the church and the missionary agencies, and through God's other enterprises, all that they should pay. " If I do not see immediately where my landlord or banker will use the money I pay him, that is no excuse for failure to pay my rent or interest." So, since God is the Great Creator and Landlord and Banker, and we are His tenants and stewards and partners, we are to set aside His share as rent or interest and find where it can best be used for Him. The ques- tion is not about an exact tithe. The man with a large family and two dollars a day may pay only three or ^yq per cent, of his income. Folks with incomes amounting to thousands should pay twenty or fifty per cent, of their incomes for the business of their Creator and Saviour and the giver of all l8 Modern Church Finance economic and educational and spiritual blessings. The successful church will educate its members to face intelligently, and to meet honestly, all their financial obligation to Him who is the source of all wealth and who " giveth the power to get wealth." God has a big business, the business of world re- demption, of fulfilling the prayer of our Lord and of our own hearts ; " Thy kingdom come. Thy will be done, as in Heaven so on earth." He expects His church to teach simple living and sacrificial giving, to remind the multitude of Ananiases and Sapphiras how they are robbing God. All money business handled in a businesslike way, including the teaching of commercial honesty by promptness in the collection of arrears, in making payments, in the use of vouchers, audits, publicity, etc. Permanency. A successful church will not de- pend for success upon a treasurer or trustee or pastor or upon a small group. There will be un- derstudies for every office, who are familiar with the plans and methods, who could take up the work at any time. Besides the children will be educated so that the church of to-morrow will be amply provided for when the present givers die. A man who gave five hundred dollars a year failed to train his children. After his death their total gifts were under sixty dollars. Again, pledges should be " until further notice," not to expire when pastor moves. The Lord's work and needs continue whether there is a pastor or not. n National Wealth and Church Poverty Our marvellous national wealth. THESE are days of growing incomes, of multiplied spending ability, of vast and rapidly increasing wealth, of material prosperity for all Americans. While statistics vary slightly with the stand- point of the statistician, and the exact facts fluc- tuate with good times and bad, yet no one questions the main fact that the increase of our national wealth has been practically continuous and is more marvellous than any tale from " Arabian Nights." In a little over a century our national wealth in- creased from scarcely $200 to at least $1,600 or $1,800 per capita ; all reliable authorities estimating it to-day at from 160 to 200 billions, as against only about one billion in 1800. It has increased more than eight times as fast as our population. Josiah Strong, in " Our Country," quotes Glad- stone as declaring that the accumulated wealth of the world which could be handed down to posterity was doubled between 1800 and 1850, due largely to new machinery and new discoveries, and that it doubled again between 1850 and 1870. It has accelerated even faster since 1870. In the immediate future this rate of increase 19 20 Modern Church Finance will largely continue. By better seed corn and seed wheat, by new methods of preserving and increasing soil fertility, by new chemical and bio- logical discoveries, by the work of 10,000 scientists who are extending the developments begun by such men as Whitney and Burbank and Edison, by the growing activities of our departments of Agri- culture and of Commerce, by our enlarging foreign markets and closer relations between producers and consumers, by increased efficiency in the use of labor and by a myriad other means will we con- tinue to advance towards a national wealth far beyond our fondest present hopes. Our nation's wealth, already one-fourth of the world's wealth, will easily pass the incomprehen- sible sum of $1,000,000,000,000 during the lives of millions of American citizens. As we approach the economic efficiency, the industrial democracy, and the scientific achievements prophesied by Andrew Carnegie, Henry Ford and multitudes of other captains of industry, as well as by doctors of sociology, we may well imagine that poverty will be abolished and an adequate support will be assured to every deserving American citizen. The diUy of the church as to wealth. In this " Age of Wealth " which God's providence has permitted, any church is sadly delinquent which does not seek prayerfully and fully to discover, and aggressively to help to realize, the plans and purposes for which God has entrusted this wealth to this nation and to this generation. National Wealth and Church Poverty 21 As a prophet of God and an ambassador for Christ, the church is responsible for making clear to individuals and to society, both the chief pur- poses of God as to extending and perfecting His Kingdom on earth and the resources and strategy which God expects them to use in helping Him. This wealth is a very important part of the Divine resources for the redemption of the world, essential to the Divine strategy. To use the logic of Abra- ham Lincoln when he declared that " God must love the common people, since He has made so many of them," God certainly must love, and must have great need of, this wealth which He in His wisdom has so evidently fostered. He must expect great things from the nation and from the indi- viduals to whom He entrusts it. The Bible and wealth. The Old Testament is filled with passages emphasizing that God created all wealth and that He still claims it, that He has definite purposes for its development and use and that He expects the church and its members loyally to seek out and to conform to these purposes. The very first chapter of Genesis declares that " In the beginning, God created the earth " and all its wealth of soil and mineral and vegetable and ani- mal life, and that He gave these to man (not to own but) merely to possess, to " have dominion over " as His stewards. Chapter after chapter of Exodus, Leviticus, Numbers and Deuteronomy is occupied with detailed and reiterated statements as to God's ownership of wealth, as to His share of 22 Modern Church Finance the proceeds and the way the church is to secure and administer it. The Old Testament reminds us of God's ownership on almost every page, and it closes with the denunciation by the prophet Malachi of the most fearful curses upon the Jewish people, both as a church and as a nation, because " Ye have robbed me in tithes and in offerings." In fulfillment of their stewardship the Hebrews were commanded both to bring a whole tithe or tenth of fruits and grains and of all net income for the use of the church ; to bring meal offerings, peace offerings, wave offerings, burnt offerings, first fruits, a second tithe, and many other special offerings. They were also ordered to leave the gleanings of their field and to give abundant alms for the poor, whether strangers or of their own race. They gave from twenty-five to thirty-five per cent, of their income in charities and for the church according to Jehovah's minute instruc- tions. The New Testament Gospel of love emphasizes even more constantly God's concern with material wealth and man's stewardship. Dr. L. C. Barnes reminds us that in thirteen of His twenty -nine par- able sermons, Jesus referred to material property and possessions in some way ; while such parables as those of the husbandman, of the pounds, of the talents, etc., most emphatically set forth God's stewardship. In the only description which Jesus gave of the last judgment. He emphasized stewardship by asserting National Wealth and Church Poverty 23 that those who fail to feed the hungry, or to meet other needs of his fellow men which require money, have failed to do those things unto Him, and would be told " to depart from Me into everlasting pun- ishment." Jesus classes them with the wicked, while He classes the liberal as the righteous. He declared that rich men (those who trust in riches) should find entrance into the Kingdom as difficult as the passage of a camel through a needle's eye. Since Christ paid the temple tax and sought " to fulfill all righteousness," we can be sure that He brought all the offerings required of the Hebrews. Indeed, His last recorded public act in the temple was when He " sat over against the treasury and beheld how the multitude cast money into the treasury," " called unto Him His disciples " and instructed them, as officers who would found His first church, as to how they must judge liberality, and praised the poor widow who recognized her duty by bring- ing offerings even out of her poverty (Mark xii. 41-44). Paul is usually referred to as a theologian but he shows his practical wisdom and emphasizes the spiritual significance of wealth by the fact that every letter of his which remains to us contains some instruction as to why or how or how much to give. He declared covetousness to be idolatry, the most heinous possible sin, classing it with adultery and murder. He gave repeated instruc- tions as to how those who minister in the gospel should be freely supported by the church. 24 Modern Church Finance Surely the modern church must be deeply con- cerned that her members shall properly recognize God's ownership and their stewardship, so as to find a blessing in its use rather than a curse from its misuse. She must cultivate " this grace also," as Paul terms liberality, as faithfully as she culti- vates the graces of " faith and hope and love." She must also, in the light of a diligent study of the Scriptures and of God's past and present provi- dences, exercise utmost zeal in developing a policy and methods and ideals which shall insure, in the wisest and fullest measure, both the development and the conservation of America's wealth and the employment of it, to the last dollar, in accordance w4th God's will. Money a necessity for churches. But, bringing the faith cure idea into church finance, the ob- jection is often made that churches do not need money for themselves. One writer declares, *' The church ought to spend no energy on methods or efforts for raising money. If she have sufficient faith and devote herself to prayer, she will not need it " ; while another says, " I will not join any church which requires me to give money, for God has such power that any church of His can accomplish all things through prayer, without the help of the devil's filthy lucre." True, money cannot take the place of — it can merely supplement — faith and prayer and personal service. But money, and the wealth which it repre- sents, are spiritual in origin and purpose, for they National Wealth and Church Poverty 25 originated with a God who is spiritual and would make nothing without a spiritual purpose, and who declared, after He had made wealth, that all things that He had made were " very good." While ill-gotten or wrongly-used money is " filthy," money and wealth themselves are holy and have spiritual values when they are used according to the holy and spiritual purpose of their creator. God made them that He might work through their use as truly and as spiritually as through prayer or human personalities. Christ, our example of spirituality and faith, who might have prayed for manna from Heaven to feed the 5,000, who used all of the five available loaves and both of the available fishes before asking miraculous intervention, gives to Christians and to the church a matchless illustration of how they too must use all the material wealth and other resources available, either in their business or in their churches, before expecting God to answer their prayers. To prate of faith while robbing God and disobeying His commands as to liberal offerings for the use of His church is either superstition or simple stupidity or sinful hypocrisy. History shows that churches which have per- sistently belittled stewardship and finances, which have not used money in their work, have either be- come spiritually anaemic or have ceased to grow. The churches which are developing red-blooded Christians, which are growing in numbers and in- fluence, are churches which conform to the Scrip- 26 Modern Church Finance tural ideals and methods as to securing liberal financial incomes. The increased financictl necessities of the modern church. Not merely must churches use money if they are to expect a Divine blessing but common sense teaches, and practical experience demonstrates, that no modern church can hold its own to-day, much less make the advances which it should, with- out a budget providing for largely increased ex- penditures to meet the increased cost of living and of the rising standards of ministerial education and equipment for eflBciency as well as to meet the rising cost of labor and coal and supplies. The church is not the Kingdom. Churches are not ends but means to the establishment of the Kingdom. Yet God has entrusted present day America with so much of the wealth of the world because American churches are entrusted with most unusual duties and responsibilities in connection with His world program for the perfecting of His Kingdom on earth. As goes America so goes the world. As goes American Christianity, so will America and the rest of the world go. American Christians, American ideals and American forces are all close to the heart and purpose of Christ and they are His chosen agencies to perfect here the ideals and forces and methods and plans by which the kingdoms of this world shall be made Kingdoms of Christ. As God has given American Christians the clearest present understanding of the political, National Wealth and Church Poverty 27 social, moral and spiritual ideals which He expects them to develop and perfect and impart to the rest of the world, so He has entrusted to American churches the clearest understanding of the intel- lectual and educational and evangelistic and social methods which are to be used by the churches of the future that we may perfect these as contribu- tions to the ultimate efficiency of all Christendom. If American churches are to perform their mag- nificent duties, to help perfect ideals of democracy and liberty for the benefit of the world, to develop ideal Christians and an ideal church which shall be object lessons in all lands, and to meet the unprec- edented calls for foreign mission workers to enter the world's open doors, American churches must have unprecedented funds at their command. There should be an almost unlimited increase in their in- comes. American Ghurohes suffer from real poverty. As we shall see, probably not over two or three per cent, of our American churches secure all the funds they should in order to perform their duties as to foreign and home mission extension, as to increases in salaries, as to social and educational and evangel- istic and community and publicity activities, as to improving buildings and politics, as to securing modern plants and equipment. According to the religious census of 1906, in- vestments in church property in America were less than one per cent, of the national wealth and the annual income of American churches for buildings, 28 Modern Church Finance equipment, salaries and all other purposes equals scarcely one per cent, of the national income. In- deed the average ministerial salary was less than the pay of a New York City hod carrier. While conditions are not so bad as they were ten years ago, while vast numbers of churches have recently adopted improved finance methods and plans and attend to all financial matters with ef- ficiency and honor, yet in scores of thousands of American parishes of all denominations, the work is ruined or at least terribly handicapped by finan- cial mismanagement. Unnecessary debts are crushing the enthusiasm and throttling the spiritual life from multitudes of churches and narrowing their visions to their own parishes. Chronic and accumulated annual deficits exhaust the faith of still larger numbers in the church and drive their pastors to resignation. Unpaid salary, coal, repair and other bills of long standing are stumbling-blocks to the thousands whose rightful money is withheld, a blasphemy against the Jehovah of business integrity who commanded His people of old not to let the sun go down on an unpaid creditor. The borrowings and outstanding bills of ministers and janitors who are unpaid or underpaid bring them and their em- ployers into contempt about town. Ministers are degraded into Uriah Heeps who go about coaxing for favors, unable to preach a courageous faith because they have almost lost faith in God and His power through a lifetime in which they have been National Wealth and Church Poverty 29 unable either to pay off their debts or to provide for old age, and because they are ashamed to hold up their heads in the presence of their creditors. The indirect results of our poverty are even more serious. Frenzied efforts to make money are exhausting the spiritual energies of millions and blinding them to larger visions. Churches become mere money-making machines. One church ofScer declares, " We are no longer worshippers, we are simply cash getters with dollar marks instead of spiritual peace marks on our faces." Money-getting methods are used which reduce God and His churches to the level of street fakers and persistent begging puts the Creator of the uni- verse in the same category as the suppliant for handouts at the back door. The wealth of the American people is doubling, quadrupling, every so often. The financial support of church enterprises is advancing at the rate of two, ten and twenty-five per cent., or it is not advancing at all. Special pleading is still the common method of raising church funds. Causes must cry out of a dire need before support is accorded. That cause which chances to thrust in its appeal on the fairest Sunday, before the largest audience, receives the largest gratuity. Even local church interests lan- guish till debt applies the spur. In an age when money talks, and might be made to speak elo- quently for the Kingdom of God, such conditions are a deep concern. — J. E, McAfee. ni Enlarge Your Budget and Your Church Efficiency THE first vital step in a finance program is the preparation of a liberal budget. This should be adopted well in advance. In- clude everything in it and avoid special appeals. Make it liberal and complete. Go after a larger income. Not one church in fifty tries to raise as much money as it should and could. The church which grows must expect its budget to grow like- wise, and even faster because of the increasing prices. I. Make it More Liberal We must cease to mistake systematized parsi- mony for success. To avoid deficits and debts by cutting expenses below a decent limit is neither Scriptural nor businesslike. To skimp as to ex- penditures which are essential to church efficiency is disgraceful and short-sighted. To compel the pastor to pay a deficit by reducing his salary below, or failing to raise it to, a proper standard, is plain dishonesty. Efficiency means economy, "the elimination of waste," and it is foolish waste to spend money at all if the amount is inadequate to secure the de- 30 Enlarge Your Budget and Efficiency 31 sired results. Expensive military preparation may be more economical than a smaller expenditure which would not prevent defeat. To add from twenty to fifty per cent, to a church budget will increase the annual net gain by from one hundred to one thousand per cent, if wisely expended. The budget should be large enough to insure efficient returns. Your plant cost $15,000 or $100,000. Count five per cent, interest on this investment, and add five per cent, for depreciation. Are you failing to secure adequate returns because you are using too low a budget ? Budget is more important than building. Wise farmers who fail to make ends meet do not sell part of their equipment nor return to skimpy methods and one-horse wagons. They seek to in- crease the fertility of their soil and the efficiency of their management, hoping for better results next year. Successful merchants meet modern compe- tition, not by cutting expenditures at every point, but by increased outlays for publicity, for efficient salesmen, and for such improvements in service as will enlarge their trade. Yet the very farmers and merchants and bankers who would avoid commercial disaster by a wise increase of expenditures are often, strange to say, found urging parsimony as the only panacea for church deficits. If, after a poor year, such officers of the average church would seek rather to dis- cover ways of making outlays which would attract more members to-day and insure efficient young 32 Modern Church Finance workers to-morrow, they would show more busi- ness sagacity. Many a church which grew rapidly when small because the members had to give liberally and so loved the church, has ceased to develop as the church grew larger and no sacrifice was called for because the larger number made it easy to raise the budget. In this age of increasing wealth, as we suggested in Chapter II, the church which seeks to increase, or even to maintain, its efficiency in the face of the unprecedented competition from both secular and pseudo religious sources must intelligently ask and secure an increasing share of the increasing total income of its constituency. The ostrich, which hides his head in the sand when danger approaches, is no more foolish than many churches which take fright, retrench and insure their decay. Empty pews are a terrible waste and money must be spent on other things besides ministerial salaries to keep them filled in this modern age. Why are some men liberal as to buildings, yet unwilling to spend enough to secure dividends from them ? To say " Only strong and growing churches can afford to spend more liberally " is to miss the point. The chances are that such churches owe their increasing efficiency largely to their increased ex- penditures. When communities are new and sec- tarian prejudices are bitter, liberal budgets may mean little. But Americans are rapidly becoming more intelligent and denominational shibboleths Enlarge Your Budget and Efficiency 33 are passing. Other things being equal, the church that dares to increase its outlays for such modern activities as attract new people and develop the loyalty and spiritual efficiency of its present mem- bers ; — " the church that gives the service which people demand " — is the church which will prosper at the cost of neighbor churches. Any church which neglects to meet the demands of its con- stituency faces the sheriff's hammer. It will waste money until it consolidates or federates with other churches so as to make the needed outlays de- manded by modern conditions. " We are doing as well as our fathers did, or as our neighbor churches." But you are not worthy of respect if you measure yourselves by the past or by others. Be leaders, not followers. Of course, money is no insurance of church suc- cess. Churches with endowments, or supported by millionaires, are often among the most inefficient. Efficiency demands the full and normal develop- ment of the educational and missionary and social and spiritual ideals of Christianity ; of a universal sense both of the reality and nearness of a right- eous and omnipotent Father God, of the brother- hood of all men as His children, and of Christ as Lord and Master. It means setting all members to work diligently and intelligently at religious and social tasks which will insure healthful exercise for their spiritual muscle, and increased appetites for and ability to assimilate spiritual food, as well as the direct advance of the Kingdom. 34 Modern Church Finance But money is to a church what wheels are to a cart or gasoline to an auto. Gasoline, wheels and money will not insure efficient autos, or carts, or churches, but they are indispensable. Machine guns and "Big Berthas," aeroplanes, submarines and other money-bought equipment cannot take the place of competent generals and ample armies, but the European War vividly demonstrates the inefficiency of the best generalship and the largest armies if ammunition and equipment are skimped. "Our church cannot raise more money. We must cut our budget according to our income, just as the tailor must cut his coat according to his cloth." In the first place, this figure is antiquated and invalid. The wise tailor will not waste energy making a coat if the supply is scanty. He either sells the remnant, or sacrifices to buy more goods. If his coats are skimpy, his customers patronize other tailors and bankruptcy ensues. So the church which skimps its expenditures will ulti- mately see much of its constituency, men and women and boys, divide their affections with, or transfer them all to, the lodge and the club, the poker game and the saloon, the dance hall and the political boss, or to other churches which do seek to appeal to them and to provide for their social needs and relations. The heathen Chinese compel girls to bind their feet so they may wear small shoes. This illustrates economy in finance as ap- plied in many churches. The budget is kept down in accord with past traditions and the amount per Enlarge Your Budget and Efficiency 35 capita may even be below what it was when mem- bers were far poorer ; modern needs and opportuni- ties being entirely ignored. The results in repressed church growth and usefulness are equally pitiful. A ministerial genius may attain success in spite of church parsimony but geniuses are so rare that your church cannot expect one. They are all gathered up by the churches of larger opportunity and salaries. II. Ten Ways to Enlarge Your Budget 1. Benevolences and missions. Present world conditions and the unprecedented missionary op- portunities at home and abroad ; America's un- equalled wealth and the vastly increased responsi- bilities placed on the shoulders of American churches by the bankrupting effects of the Great War upon European churches ; the liberality of other churches of your denomination no more able than yours ; the fact that the churches of the United Presbyterian denomination, of which the average membership is only one hundred and fifty, increased the annual per capita gifts to their be- nevolent and missionary boards, between 1905 and 1915, from $3.15 to $6.20 (with a large increase in local income), while the per capita average of some other (white) Protestant denominations run as low as fifty cents and a dollar : — these and many sim- ilar arguments clearly prove that most churches can and should multiply their gifts to these causes. As people gain a missionary vision, experience 36 Modem Church Finance shows, all theories to the contrary, that they ap- preciate their own church the more, and ninety-five per cent, will increase their pledges to it. They always do better, in proportion to their ability, for their church than do the anti-missionary folks. So a missionary advance is desirable from the stand- point of church support. Every church worthy the name Christian "will annually endeavor, by the most effective possible means, largely to increase its contributions for the great Kingdom work, missionary and educational, which its body is doing through its boards and com- mittees. These obligations are more fully discussed in Chapter XYII and board secretaries are present- ing them most effectively. Of course the benevolent budget should be entirely distinct from the church support budget including the following items. 2. Beligious education. Even a slight appre- ciation of the vast importance of religious educa- tion in the efficient modern church will compel every intelligent churchman to insist on a large increase in the expenditures of the Sabbath-school and the Young People's societies, which are our modern evangelistic agencies and our recruiting stations and West Points from which we shall secure efficient officers and soldiers for Christ and the church. Otherwise, we can hope neither to make our Sunday-schools as attractive as day- schools, nor to gain and hold our boys and girls for Christ, nor to develop the needed efficient workers for the church of to-morrow. Enlarge Your Budget and Efficiency 37 The average church, rural and city, should in- crease, from twenty-five to two hundred per cent., the annual expenditures for high grade maps, charts, Sunday-school lesson helps and papers, teachers' libraries, stereopticon and slides, equip- ment for all kinds of work from a better card index to a follow-up system ; and for annually sending several promising Sunday-school teachers and some leaders of the Young People's societies to denomi- national and interdenominational conventions and summer institutes where they may be more ade- quately prepared for present service and for future church leadership. Make a liberal allowance to the Sunday-school and secure liberal duplex pledges from every child in it, even from those whose parents do not attend and who will subscribe hand- somely when shown that the Sabbath-school has been dependent on the church for heat and light, rent of building, janitor service, etc. The church support will benefit largely. Besides, the educational efiiciency of the church itself should be largely increased by distribution of free literature and a free subscription to a church paper for each family, by a loan library of books on missions, prayer, parent and teacher training, etc., and by an annual Bible Institute. 3. Publicity committee activities. In a rural church this may mean the purchase of a $5.00 du- plicator by which advertising matter may be pre- pared and follow-up letters sent to families of the church and to prospects, to absentee members, etc., 38 Modern Church Finance with allowances for postage, for posters, for a printed annual or triennial manual, for the distribution to every home and public place of an annual calendar bearing attractive cuts of church and minister, etc. For the large town or city church it will mean an annual budget of from $500 to $10,000 for newspaper advertisements, window cards, preparing and mailing thousands of circular letters each week or month to large lists of prospects and to member families, circulars in mail boxes, a weekly bulletin, a monthly magazine such as Fleming H. Kevell Company furnish to churches at a low cost with the church name on it, an annual directory with committee and department reports, etc. Such ex- penditures to be distributed evenly through the year or to be made largely in connection with the Autumn Rally, the Summer Home Coming, the Midwinter Devotional, the Lenten Evangelistic and other special features or special campaigns. This committee must have ample funds if it is to do its share to help fill empty pews and increase member- ship. In many churches a moving picture ma- chine, with a selected single reel at the opening of the Sunday night service, attracts greatly increased audiences. If used on week nights it may crowd out the cheap immoral films. Educational and missionary and religious films are now available. The extra collections often meet the expense. ^. Social activities. The church social commit- •tee must have a liberal budget to use both in its ministry to the membership and in its cooperation Enlarge Your Budget and Efficiency 39 with the evangelistic, educational, publicity, visita- tion and devotional committees. By eating daily with His church of twelve disciples, and by preach- ing many of His greatest sermons at feasts, Christ clearly teaches the great value of social fellowship at simple meals as soil for developing unity and spiritual growth. Sociability is no substitute for spirituality but it is an essential foundation for it. One congregation, which includes in its annual budget " $800 for the social fellowship committee," spends part of this on four outstanding and wisely managed attractive annual functions, with enter- tainment and refreshment features, free to all ages and sexes in the church and community, including a New Year's reception, a " congregational meet- ing " dinner served by a caterer, a summer picnic, and an autumn rally or home-coming festival on a Saturday with a roll call on Sunday morning fol- lowed by a basket picnic in the style of sixty years ago, and by an afternoon fellowship service with addresses by former members, and by a free enter- tainment and supper on Monday night. Part is used to subsidize the social activities of the Sunday- school classes and church departments in many ways, to entertain new members and the catechet- ical classes, etc. It reports, " The increased enthu- siasm, attendance and membership brought a full financial return during the year while the perma- nent results are of incalculable value." Such social functions may be simple but they should be free — and social, not financial. 40 Modern Church Finance 5. The finance committee must have funds to print quarterly and annual statements and reports and to mail them to every member ; to secure the best of envelopes and of record systems ; and to pay a salary to the bookkeeper or financial secre- tary, just as to the janitor or choir leader, so that promptness and efficiency can be required, unless the pastor's assistant does this work. Frequently, by spending a little to employ a finance expert, from ten to thirty times the expense will be added to the permanent pledged income of the church. 6. Social and com^munity service activities. The physical and recreational and economic wel- fare of the members and of the community should be fostered, unless other agencies meet all the needs. In the rural church this may mean renting an athletic field, purchasing baseball or croquet or tennis equipment, subsidizing dramatics or pageants and other community features, employing lecturers from the agricultural college, and the equipment of a kitchen and social rooms. In a town or city parish it may mean a rest room for country folks ; a basement gymnasium and game rooms ; reading and club rooms ; or the establishment of a large parish social work including every sort of activity needed by the community, such as a day nursery or kindergarten, sewing and carpentry classes, a visiting nurse, an employment bureau, an eye dis- pensary, shower baths, aid for the worthy poor, a summer camp, etc., at an annual cost of from $500 to $25,000. Enlarge Your Budget and Efficiency 41 7. The salary of the minister. To increase your pastor's salary to at least $1,200 and a house in the poorer city sections and in the country, is a duty both to your minister and to your church. In a town or city church the salary should be enlarged in keeping with the special expenditures required by the constituency and by the minister's situation. While the pastor should not expect to save a great deal or to have all the frills and trimmings of life, he should be able to carry adequate life insurance ; to provide food and clothing and furnishings for his home in accord with the general demands of his constituency ; to meet his special expense for clothing ; to pay his expenses to denominational meetings and conventions and conferences and to Chautauqua or Winona Assembly or to some equally helpful conference for a two weeks' annual " freshening up " ; to avoid wasting time waiting for street-cars or walking between calls by keeping up an auto ; to pay his tithe to the church and its benevolences ; to use a second tithe in meeting the multiplied calls upon him from the poor of his parish and elsewhere, for unfortunate relatives, for temperance and reform agencies, for college and seminary and hospital and orphanage and other semi-religious and philanthropic agencies which he must help because of his official or sentimental re- lationships and because of the insistence of their appeals. (See Chapter lY.) Many churches now make a definite allowance, in addition to the pastor's salary, of from $200 to 42 Modern Church Finance $1,000 per year for " equipment, books and tools, travel and incidental expenses, and for the up-keep of the needed horse and buggy or auto." Cer- tainly the " expenses of the business " should be added to the salary, and just as certainly the min- ister should have a fund of say five per cent, of the church budget which he can spend to meet special items without having to consult the officers. 8. Assistance for the minister. Every church could most profitably employ a student or a woman during the summer to work among the young peo- ple, to develop daily vacation Bible Schools (such as are meeting with wonderful success among rich and poor, both in country and city), and to preach at a mission or in needy districts in town or country. Every strong church, with over three or four hundred members, should employ an assistant for part time, and if wealthy, or if over five hundred members, for full time. A church closed for six days a week is a sad source of waste. An assistant is needed if it is to be kept open evenings, and proper social oversight and physical education given to the boys and girls. When the " simple life " prevailed, when each church had a membership of only fifty or seventy- five, with officers who visited each family in the parish quarterly, no paid assistant was needed. But the pastor of to-day must get acquainted each year with more faces and names and receive more members than did his grandfather in ten years ; Enlarge Your Budget and Efficiency 43 must compete with the publicity power of many lodges and clubs and " movies " ; must direct a dozen organizations inside his church ; must keep in touch with scores of civic and social and economic interests outside in order to understand his people as his grandfather-preacher did ; and must prepare two weekly sermons while a hundred other matters claim his attention. He clearly cannot do all these things as they should be done and keep everybody properly working. He must have an assistant to attend to correspondence and to keep the church and Sunday-school card indexes up to date each week ; to help look after the boys and girls and manage the visitation and educational programs ; to operate the multigraph and addressograph es- sential to proper educational and publicity activity, to send out financial statements and follow-up letters. It is real extravagance to allow a pastor to use his time, which should be devoted to sermon and other work that no one else can undertake, for detail work which some young woman would do just as effectively for twenty-five cents an hour. The efficient up-to-date pastor will always be able to find enough work to keep himself and an as- sistant profitably busy. Many large churches em- ploy, for full or part time, staffs of from four to twenty-five workers, including an educational expert, a financial secretary, a visiting nurse, a boys' work director, a physical director, etc. No wonder they grow large and efficient. Such spe- 44 Modern Church Finance cialization always means increased efficiency as compared with the minister who is a " jack of all trades." 9. Miscellaneous items. If your church leaders are aggressive and up-to-date, they will provide for many special items in the budget, such for example as employing competent specialists for an annual Bible institute ; for increasing church efficiency as to attendance, boys' work, teacher training, or Young People's work, and for courses of lectures calculated to deepen the spiritual life ; for develop- ing one or two branch schools or missions ; for meeting the expenses of the delegates of the church to the district meetings and for the denominational tax ; for purchasing new hymn-books ; for employ- ing some one who can develop a successful young people's or children's chorus choir for the sake of the social and devotional life ; for contingent ex- penses of the various church committees ; for paint and improvements and repairs ; for new sidewalks or improved lighting or increased fire insurance; for a high grade annual manual with reports of all departments ; for a card index, multigraph, ad- dressograph, telephone and other office equipment ; for a moving picture machine or stereopticon and its operation ; for an auto for the pastor to use ; for a social survey or for social equipment ; for special adult Bible class work, etc. Especially should a church employ, alone or associated with other churches, such experts as will help to greatly increased efficiency. Enlarge Your Budget and Efficiency 45 10. Debts and buildings. If you are in debt, add from G.ye to twenty-five per cent, of the debt, as well as the interest, to your annual budget and avoid a special appeal. If not in debt, your church probably needs painting, decorating, furnace, side- walk, a better auditorium, a parish house, a more modern Sunday-school plant, a manse or a new organ. If so, begin to gather a fund for meeting such needs by increasing your income. Every church should be seeking to thus increase the ef- ficiency of its plant as it grows. III. Can These Things Be Possible? The average up-to-date church of wealthy folks should raise from $40 to $100 per member for all purposes. The middle class church in town or suburb or country can raise from $20 to $50 a member. The Presbyterian church raises over $13 per year per member for church support alone. The possibilities are revealed by the churches of the United Presbyterian denomination, mostly small town and country churches, which even counting children average over $20.90 per member for all purposes including over $14.50 for local church expenses alone. Of course its people are quite loyal and intelligent and they hope to attain to a denominational average of $30 per capita. In Iowa, without a single church of five hundred mem- bers, with an average of only about one hundred members in each church, they averaged over $30 per member in 1914. Some of their churches in 46 Modern Church Finance Iowa gave over $40 per member for church support and benevolences, not including building or debt funds. The " Covenanter " Churches of America average over $26 per capita annually ; $10.50 for benevolences and $15.50 for church support. The need defends on the community. A rural church, where the simple life is possible for the pastor and competition is slight, can do an effective work with from $1,500 to $2,500 a year. In the down-town sections of our largest cities, a church which would employ the needed staff of workers, keep the building open for several meetings daily, compete in music, publicity and social life with the theatres and dance halls and operas, and fill its pews regularly, needs from $15,000 to $50,000 a year. The following budget of $20 per member raised by a middle class church of eight hundred members in a city of 18,000 will prove suggestive : Pastor's salary $3,000 Salary of educational director and secre- tary 1,200 Support of parish house with part time of physical and social director - - 1,500 Paving assessment and debt reduction - 2,000 Bepairs and improvements to church and manse 1,100 Janitor 840 Water, heat, light, etc. - - - - 700 Insurance, interest, taxes and legal advice 480 Publicity, office supplies, postage, weekly bulletin, monthly paper, manual, etc. 700 Enlarge Your Budget and Efficiency 47 Sabbath -school equipment and supplies - 600 Social functions free to the congregation - 600 Organist, choir and music - - - 1,800 Contingent and miscellaneous - - - 1,000 A country church with one hundred and fifty members, besides giving over ;^2,000 to benevo- lences, raised this budget of ^2,350 : Salary of pastor 1^1,400 Books, supplies, etc., for pastor - - 200 Half expense of auto upkeep for pastor - 100 Heat, light, repairs, insurance, sexton, etc. 500 For expenses of delegates to church meet- ings, conventions and conferences - 150 Is your church already ahead of other churches in the community as to salaries and budgets ? Remember that high grade churches do not meas- ure themselves by what others are doing or by their own past, but by what justice and efficiency demand. Successful merchants and farmers and factory owners do not content themselves with doing better than they did twenty years ago, or with comparing favorably with some inefficient, miserly, antiquated competitor. They set their goal at the largest and best they can do, getting ready to meet future conditions. ly. How Can These Things Be Done ? The chapter on essentials gives the steps to suc- cess but a larger budget will be a great help to securing a larger income. One church with a 48 Modern Church Finance budget of $8,000 a year had hard work to make ends meet. Its pledges never exceeded $6,000, compelling it to raise from $2,000 to $3,000 of a deficit. It added $2,000 to its budget for pubhcity and social purposes, a secretary, and for such other wise expenditures as would bring the largest re- turns. Because of the increased membership and attendance and enthusiasm which resulted, many doubled and some trebled their pledges. " To get money you must spend money " holds good for churches as well as merchants. A Phil- adelphia church, with an average attendance of thirty or fifty and a terrible deficit, spent $1,000 on efficient publicity. It added one thousand per cent, to its attendance and doubled its income. A country church which had been starving its minister and his library on a $1,000 salary, and allowing its property to depreciate, decided to in- crease the minister's salary $300 and to ask $200 for improvements. With the same minister it raised the $1,500 easier than it had raised $1,000 before. Church members of to-day want service and quality and results just as truly as do the patrons and stockholders of department stores and rail- roads, and they can be induced to pay the price when they receive the service which they want, or see the results which they desire. People want to be proud of their churches as well as of their homes and children and horses. "When properly trained they are willing to do their share Enlarge Your Budget and Efficiency 49 if they receive their money's worth and know they are not being asked to pay the share of the other fellow. To secure large results, ask large things. To ask a five or ten per cent, increase in pledges all around does not appeal to folks ; each fellow says, *' Let George do it," and a decrease will probably occur. But to undertake to enlarge the social and other expenditures to the utmost can be made to challenge the increased zeal and enthusiasm which beget large things. Only those who " attempt great things for God " and His church may " expect great things from God." The writer has helped hun- dreds of churches to do the " impossible " by per- manently increasing the income by thousands of dollars, with every one happy and the church ef- ficiency multiplied, and speaks from experience instead of theory. For samples of budgets see Chapter YII. IV Enlarge the Minister's Salary THE central need of the American church is " a good minister." " If our church is to succeed, we must have a popular preacher, a faithful pastor, a good leader and a fine mixer," is the assertion on every side. Such paragons do not grow on every bush but must be developed and conserved by large expenditures for education, books and other equipment, by travel and leisure, by freedom and comfort. A debt- ridden man cannot be an optimist. Worry over making ends meet will not develop smiles and will crush the imagination needed for preaching. With- out an expensive education and two hundred dollars a year to spend on books as up-to-date as women's hats and as new and fresh as the groceries of his parishioners, he can neither be a bright nor a popular preacher. Paul was efficient but he was born prosperous and did not have to go in debt for higher education and travel, or to furnish a home. The average pastor can no more emulate Paul than the average telegrapher can emulate Andrew Carnegie. To say " The efficient minister must come before we can raise his salary " is as foolish as to say, " If 60 Enlarge the Minister's Salary 51 our starved horse will do more work, we will feed him better." Even when a young minister is efficient, his officers keep his salary to the lowest possible standard and he is compelled to seek a new field in order to get additional food for his chil- dren's mouths. Multitudes of brilliant young ministers of great promise have been doomed to mediocre lives be- cause their salaries were utterly inadequate. Starved for books and ideas, their congregations starved and deteriorated. Crushed by debt, there was no juice of courage or joy left for their work. In nine cases out of ten the minister who attains to large success had an income above the average for his denomination during the first five years of his ministry, so as to develop himself. If a few geniuses succeed in spite of poverty, that does not help the average man who needs the equipment as a substitute for genius, and is doomed without it. The utterly inadequate support given the aver- age Protestant minister is a primary cause of his inefficiency and a curse to the church. The deaden- ing results cannot be overestimated. If " he that provideth not for his own is worse than an infidel and hath denied the faith," then the pastor who meekly remains without protest as pas- tor of a " worse than an infidel " church which provideth not for its own pastor and his family according to its ability is himself worse than an infidel in abetting the infidelity of his church and neglecting to seek a place where his family will 52 Modern Church Finance have justice. It is his duty to seek and accept such an income as is adequate if he is a Christian, just as it is of the church to give it. The scarcity of competent ministers is one way by which God is compelling the churches to make more adequate provision for those who are competent. Unless God can bless dishonesty or infidelity, we must expect that a curse will rest on the churches that " muzzle the ox which treadeth out the corn," that fail to honor and provide for those who are, humanly speaking, the " fathers of their souls," as children should honor parents. The cry that " we cannot get good ministers " is usually because the stinginess of the church is such that it would starve and handicap a good minister if it got him, and it may have already done that to its present pastor. In Chapter III we suggest some principles which demand larger ministerial salaries. Others need emphasis here. In fixing the salaries of their employees, Tvise and successful Christian business men consider certain points which wise church of- ficers must everywhere consider in fixing the min- ister's salary, if they are to be both Christian and businesslike. Consider the hours of service. Labor leaders insist and employers agree that exhausting labor shall receive special wages, and that an eight-hour day shall prevail, with higher pay for overtime. Ministers' work is brain work, which is undoubtedly more exhausting than physical labor. They suffer more breakdowns from overwork than any other Enlarge the Minister's Salary 53 profession. No minister can confine his labors to union hours. His telephone begins to ring or his door-bell jingles before breakfast and he is con- tinuously working or thinking until the last meet- ing closes, until the last call is made on a home where the husband is absent by day or where death has come, anywhere before midnight. The passenger conductors on many railroads receive an average of about $1,500 per year, yet they are paid while learning the business and min- isters are not. Were the average minister paid on the same basis for regular work, with extra pay for overtime during the week and on Sundays, his salary would be doubled. The character of the work. Executive tasks require a broad outlook and freedom from petty and exhausting personal worries. Efficient literary activity requires comfort and freedom from pov- erty. Efficient authors and bankers and leaders in other classes seek to broaden their outlook and increase their mental reserves and resilience by travel and diversions made possible by larger in- comes. Even labor unions and socialist clubs pay their organizers and representatives from fifty to two hundred per cent, more than their fellows in the ranks receive. The minister, who is expected to develop the unusual and invaluable combination of executive and literary ability, to be also an orator and a salesman, certainly must have the same ad- vantages of enlarged income if he is expected to approach them in efficient development of his 54 Modern Church Finance powers. A great manufacturer, promoting a sub- ordinate to be manager, explained an increase of salary from $4,000' to $12,000 a year by saying " the work is so important that a slight difference in efficiency means thousands of dollars. The $8,000 increase will add $80,000 to our dividends by freeing him from every care and stimulating his larger optimism. The church will profit in like proportion by paying its pastors larger salaries. It is not charity but wisdom to feed ministers and cows liberally. The tools and special expenses required. Addi- tional allowances are paid to the mechanic who must buy costly tools and the salesman who must entertain his customers at dinner and tip the waiter. The minister's income should be enlarged to permit him to secure from $200 to $300 worth of up-to- date books and tools annually, to attend summer Chautauquas and institutes and conferences which will broaden his outlook and keep him young, to meet the expense of travel in behalf of the church, to make gifts of books and souvenirs to the children and others of the parish, to entertain his officers and visiting speakers in his home, to keep up horse and buggy if they are needed, etc. Many intelligent churches now provide in their budget, aside from the salary, for from $200 to $500 per year for " the pastor's library and equip- ment and special parish expenses." One large religious body recommends that " where a horse and buggy or auto is necessary to the minister's Enlarge the Minister's Salary 55 largest efficiency, the congregation should allow at least $200 or $300 per year for expenses and de- preciation." Living conditions. No other employee is re- quired to marry and support a family. Laymen may wait till they have accumulated a surplus, but churches demand that their pastors shall marry as soon as they are ordained, while heavily in debt for education. Other men need not entertain but young ministers must. They are also required to purchase good furnishings for the manse and good clothes for themselves beyond their personal desires " because it is good publicity for the church. It hurts our income if the parson is seedy." Besides, the minister can seldom settle near home, he and his wife can visit their " folks " only at great ex- pense, cannot " stay with the old folks till they get ahead," cannot get a basket of provisions or a good dinner from father's kitchen in a pinch, have not the daily aid of home folks when sickness or trouble comes. Many churches add at least $200 per year to the annual salary on these counts. The value of the material and products with which he works. Watchmakers and diamond cut- ters are better paid than brick makers and fodder cutters. Ministers deal with souls and characters which are immortal and infinitely more valuable. Drivers of railway engines and autos receive higher pay than plowmen and draymen, yet ministers deal with hearts, which are infinitely more delicate and costly, and are engineers of spiritual and social in- 56 Modern Church Finance terests whose wrecks would be a thousandfold more serious. Earning j)eriod. The minister's economic life is short. On the average, he enters his profession at about twenty-seven and is " kicked out " at about fifty-seven. Because he must be an executive, he must not be too young. Because he must reach the young and must work so hard, and because such responsibilities, overtime work and book star- vation age him rapidly, he must not be too old. The antagonism of a rich sinner to whom he re- fuses to bow may cut his professional throat at forty. Professional men find the average income doubles between forty and sixty, and their services are yet very valuable at seventy. Though the average minister of seventy is still worth much, despite his poverty, he seldom gets a chance to earn ten dollars a week by supplying some small church which cannot find a younger man. His economic value to society. Inventors and promoters, railway presidents and bankers are well paid because their work has such economic value. Ministers, by their influence in advancing industry and intelligence, honesty and justice, thrift and sobriety, render services as great as those of all other professions combined in reducing the taxes caused by crime and poverty, ignorance and sin. The cost of preparation and the hope of ultimate inconie. An attorney found that among his college friends of twenty-five years before, the average minister received $1,800 per year, the average Enlarge the Minister's Salary 57 physician, $3,800, and the average lawyer, ^7,Y00 ; though in college days the ministers had carried off a larger proportion of honors, both socially, intel- lectually and in athletics. Ten years after their graduation from Princeton, the alumni of one class showed an average salary approximately of ^^1,700 for the ministers, of ;^2,Y00 for the physicians, and of ;^4:,200 for business men and lawyers. Another investigation shows that between the ages of thirty and forty the salary of the average minister increases forty-six per cent., while that of physicians increases one hundred and sixty per cent, and of attorneys two hundred and forty per cent. Here is a striking statement of fact by a prosper- ous farmer. " My twin brother was a better stu- dent than I and helped me as a boy with lessons and deals. At seventeen he decided to be a minis- ter and I to be a farmer. I shall tell his experience first, then mine. " He began to work his way through school and Avas most diligent and economical. He graduated at twenty-seven, having spent ten years in academy, college and seminary at a cost of over ^3,000, of which he earned ;^1,500 and borrowed ;^1,500. He always stood well in his work. In his first field, among farmers, he received ^900 a year. He re- vived the church, building up membership and at- tendance in a wonderful way. A deacon worth ;^40,000 told me : * He saved my only boy and buried my wife, and I owe him a debt which I 58 Modern Church Finance could not repay.' He did not try, for he paid only sixty dollars a year. When my brother resigned after six years, this deacon shed tears of grief and contributed ten dollars to a farewell purse. These farmers had not raised his salary a cent, though they were all saving money. Because of children, needed books and furniture and horse and buggy he had scarcely been able to keep up the interest on his ;^1,500 debt. " His second field was in a rich county seat church which paid ;^1,600. The manse was large. Heat and light cost nearly ;^200 per year. Because his wife must be an assistant minister, he must spend ^300 a year for a maid. They were compelled to buy better furniture, to entertain, to give, to dress, as did their prosperous members, and to pass through an expensive siege .of illness. Though he added one hundred per cent, to the attendance at the church and Sunday-school they added only twelve per cent, to his salary. After seven years, during which he was able to reduce his debt only ;^150, they gave him a great send-off and a loving cup, nothing more. " Next he went to a church in a rapidly growing suburb on a salary of ^2,000, with a promise of ;^500 increase if the church prospered. The church prospered unexpectedly and they had to go in debt to build a larger plant to accommodate the new members, so the raise was ' not possible.' In ad- dition to ^2,500 which he thus waived, he contrib- uted ^1,000 in cash to the building fund. After Enlarge the Minister's Salary 59 five years of debt-raising and struggling with poverty, he broke down. He had not saved a cent to reduce his mortgage. I gave him $1,000 to carry him through a long illness and save his life insurance. The people worshipped him but would have let him starve. " He is now back at work, but his children are grown up, the oldest being nineteen, and he can scarcely keep them in high school and meet the in- terest on his debt. He will never be as strong again and cannot hope for a two thousand dollar income. " What of myself ? Starting as a farm hand and giving my attention to earning and saving and in- vesting, I have during these twenty years accumu- lated over $50,000. When he graduated from the seminary $1,500 in debt, I had earned and accumu- lated $3,000 in cash with which I bought and sold cattle and grain. " Yet I have not worked any harder than he, nor has my wife, and we have perfect health. My ability was no greater than his, but I was not com- pelled to spend without return. I could wear cheaper clothes, use cheaper furniture, avoid giving to all the peddlers and agents, live healthfully out- doors, and save what I earned. I am not much of a churchman, partially because of the wicked and wasteful way the churches treated him. If he had been better paid, he might now be worth five times as much to the church and to his family. God cannot bless such stinginess, such niggardliness. 6o Modern Church Finance " I am scarcely worthy to tie my brother's shoes, yet he is starved and silently scorned as a * poor manager,' while I am praised as a wise and val- uable citizen. I expect to make up to him and his family in part out of my prosperity, but the churches he served should have given him justice. The churches should increase all ministers' salaries from fifty to two hundred per cent. Even then they would not receive a tithe of the value of their services, which value would increase faster than their salaries." An employer of salesmen said : " If they would push my business with the same devotion and diligence as they do the work of the church, I would be willing to take by lot half the graduating class of the theological school near me and guaran- tee them, on the average, during the next thirty years, treble the average salary which the other half receives as ministers." The cost of living. It has doubled or trebled faster than the minister's salary has increased. Lamentations about " the faithful old-time pastors " could in most places be silenced by a reference to " the faithful old-time congregations which made their ministers their first concern, employed them for life and supported them in comfort far beyond their own, and donated the meat, eggs and butter which now cost thirty-five to fifty cents." The minister is called on to give to twice as many special causes because he is, next to the church, " the observed of all solicitors and beggars." Enlarge the Minister's Salary 61 His old age. If you do not pay him so he can save for his old age, some one else must pay the bill. You have simply done what the tramp does, gotten service without paying the price. You should be ashamed to let folks elsewhere support your minister for you in his old age. The question is not " What is the lowest salary for which we can get a man?" but "What is a decent support and an honest wage under the con- ditions involved ? " What standard of living and support shall we encourage as a Christian church ? While we hurl epithets at Jews, shall we " Jew " our minister down to the bottom dollar, though our Jewish friends pay treble the average salary of American Protestants ? Shall we take advantage of the economic ignorance of an enthusiastic young pastor and his wife and allow them to toil and sacri- fice until their days of opportunity are past, their family grown large and their debts unpaid ? Shall we demand that the minister remain single, depriv- ing the parish of the spiritual value of Christian homes ? Shall he remain childless and deprive the world of the talented leaders who are found among the children of the manse in a proportion three times as great as among the children of any other group, according to " Who's Who " ? Shall the minister have the books and magazines and advantages which he needs each year if he is to maintain his eiSciency, increase his usefulness, render the service which the church and the world need, and justify his own sacrifice ? Or shall he be 62 Modem Church Finance denied these things, squeezed dry like an orange, turned from an enthusiastic capable youth into a dry and narrow stick which soon comes to the dead-line, lost to the church, doomed to a pre- mature old age, a burden to himself, a reproach to the wisdom of the church and an untimely burden to the pension fund, a wasted life, because his churches would not pay him an adequate support ? Surely, when the average passenger conductor on the Big Four Kailroad receives $1,Y67 per year and the average freight conductor receives $1,313, it is not unfair to ask that these amounts should con- stitute the minimum salaries for ministers who must spend so much more in so many ways. In Buffalo Presbytery, "Six years ago ten churches paid from $600 to $900. Every salary has now been raised to at least $1,000 and a manse, and some of these have gone up to $1,200 and $1,500." A Loss IN A Lapsed Year In a Stamford, Conn., church, the first canvass in 1911 doubled the amounts given for missions and for support. This gain was well sustained in a sec- ond canvass in 1912. In 1913 no canvass was made and giving dropped back to the 1910 standard. In 1914 a canvass in a very stormy week regained some ground, but was not entirely successful. In 1915 the canvass was made on one Sunday after- noon and yielded an increase of sixty-five per cent, in subscriptions for the church and an increase of fifty per cent, in subscriptions for missions. Essentials to Fullest Success in Church Finance I. Fullest Financial Success is Possible THE deplorable spiritual and practical church problems which are due to mis- management of church finances, and to the chaos in financial ideals and methods, which we have already noted and analyzed, need not continue. As in all other businesses, a standardized system has been evolved which marks a new era in the way of success. Pressing poverty and injurious money-making schemes are no longer necessary alternatives for any churches whose leaders are willing to profit by the successes of other churches, to adopt Scriptural and businesslike policies and methods, to exercise at least ordinary intelligence and tact in adapting and installing, with team work in pushing, their finance plans. The experiences of thousands of churches of every size and type, of every denomina- tion, demonstrate in a wonderful way that all church finance ills can be remedied and that our American Protestant churches can quadruple their benevolences on the average while adequately en- larging their budgets and their efficiency. ^ 63 64 Modern Church Finance From every state and territory come stories that are little short of miraculous of financial successes where modern ideals and methods have been adopted : of debts reduced, of deficits ended, of salaries increased, of social and educational work magnified, and of benevolences multiplied. Let the doubter write to his denominational headquarters or to the Laymen's Missionary Movement for a list of successful churches similar to his own. Other wonderful signs of Divine approval have everywhere accompanied the adoption of these plans, such as unprecedented increases in member- ship and in attendance for all departments and services ; indifference and strife turned to loyal enthusiasm and harmony ; better sermons preached by pastors who have been relieved of financial wor- ries. Energies formerly devoted to selling pies and pop-corn, to gathering miles of pennies and bushels of paper, to making oyster soups and ham sand- wiches, have been devoted to home duties and Bible study, to prayer-meetings and community service, to missionary and welfare activities. A vast chorus of praise arises from armies of elders, deacons, trustees, treasurers, pastors, mis- sionaries and plain church members of all ages and sexes, who have been delivered from a previous con- dition of servitude to church bankruptcy and abominable finance methods and enabled to make real advances towards church efficiency by these modern financial plans which are both Scriptural and businesslike, as well as successful. Essentials to Fullest Success 65 More than forty religious bodies, comprising over twenty million members or about ninety per cent of the constituency of the Evangelical Alliance and of the Federal Council of Churches of Christ in America, have in general adopted, or in some way officially sanctioned, these new plans; an unan- swerable testimony to their worth as well as an in- valuable proof of the possibility and probability of church unity in other matters. The nation-wide possibilities through these new plans are best illustrated by the results in two de- nominations which have pushed them with most efficiency ; namely, the Southern Presbyterians and the United Presbyterians. The writer does not be- long to either of these bodies. Neither of them is extra rich or extra large. Their memberships ap- proximate respectively 300,000 and 150,000. In spite of " Southern slowness," the former speedily increased their contributions for local sup- port by over three dollars per capita and their be- nevolences by over two dollars per capita in eight years after beginning to push the system, although scarcely one-third of their churches had yet begun to follow these methods. If the other American Protestant churches (not including the colored) were to make the same advances, it would add more than eighty million dollars for local church support and more than twenty-five million for mis- sions and benevolences. In less than ten years the United Presbyterians have doubled their benevolences and increased the 66 Modern Church Finance salaries of their pastors by an average of nearly three hundred dollars. Their benevolences are over six dollars per capita per annum and their congregational expenses nearly fifteen dollars. While such giving would treble the income of most American denominations, yet they have set their standards at ten dollars per member for benevo- lences and a minimum salary of at least $1,200 for every minister, while their average salary has al- ready passed that standard. The Methodists "]^orth" have made equally astounding advances and, as one bishop put it, " We have only begun our advance." II. The Essentials to the Laegest Finan- cial Success We shall discuss most of these in detail in sepa- rate chapters but we must here survey briefly the features which are helping to work such magic in church finance. As in most other modern movements, few fea- tures are absolutely new. Most churches already have some of them and many churches have most of them. But as one missing part makes an auto imperfect and one missing figure shuts the banker out of his combination safe, so failure as to any of these essentials will usually result in partial, or total, failure. The church which omits or bungles just one or two steps will fall short of the largest success and may land in a ditch. Should it suc- ceed, by the providence which looks after many Essentials to Fullest Success 67 fools and churches, it leads others to fail by follow- ing it. To some the system may at first seem complex and the number of essentials overstated, but this impression is due to the fact that the average churchman is bewildered by the very simplicity of the new plan and becomes an enthusiast for it only after persistently taking every step with diligence and care ; and the points enumerated have all been found essential. 1. The first essential to the largest success in financing a church is that the church shall he worthy of liberal support. The sermons, the atmosphere and the furnish- ings must be attractive. It must be really and fully a Christian church, marked by friendliness, prayer, peace and harmony ; by a pastor and officers who are worthy ; by a realization that it is a means and not an end ; by diligent efforts to be just as faithful in rendering useful services to and through its members and to and through the community, as in conducting services ; and by efforts to attain educational and spiritual efficiency to the utmost of its resources. Above all, it must be a real brother- hood of God's children, permeated with a sense of God's nearness. It must really help to bring men and God into closer fellowship. 2. Congregational democracy. Give the mem- bers a real share in the management. Do not simply permit them to vote for a slate and a pro- gram which have been set up without their knowl- 68 Modern Church Finance edge. Consult their needs and desires as in a real democracy. Not only will this secure a more liberal financial support but it will promote the loyalty and self-respect of its members, increase their usefulness and spiritual development, and pro- mote civic efficiency. The oligarchic church in which a few furnish the money or manage the affairs " for the good of the many " may succeed temporarily, may be mechan- ically efficient, but disintegration of finances and of constituency is almost certain when the so-called " pillars " fall or move away. An efficient church is not a house built on human posts which may fall but is a living organism which must grow ever stronger and which depends for its permanent life and largest power on the vital functioning of every member, as a body does on its cells. 3. Social and missionary vision. God is con- cerned with the salvation of all men in the world for all are His children ; and with the salvation of all of every man, for He made all of man including body and mind and social instincts, and ordained that Christ, our example, should grow in every re- gard, for the gospel specifies emphatically that *' The child Jesus grew in wisdom (intellectually), and in stature (physically) and in favor with God and man (socially and spiritually)." It may seem like folly for a church which cannot meet its ordinary expenses to increase its budget for the sake of social and community service, or to undertake a larger missionary budget, yet it has Essentials to Fullest Success 69 proven rather to be the highest wisdom, a neces- sary step to the largest success in meeting its ordi- nary expenses. Common sense and the experience of thousands of churches both testify that the church which seeks to obey the teachings of Christ to " love thy neighbor as thyself " and to " Go ye therefore and disciple all the nations " will receive the fulfillment of the promise " Lo, I am with you always." Many a church which thought it had exhausted its finan- cial possibilities has been able to secure ample funds by enlarging its expenditures for boys and girls, for the poor and for the community. People want their money's worth, and a church must meet their needs and be something more than an audience and four walls to insure loyalty. They need social life and the church rather than the dance hall should meet this need. " Give and it shall be given you," and " There is that withholdeth more than is meat but it tendeth to poverty," are just as true for churches as for in- dividuals. One church with a budget of $3,000 which it " could not raise " did the suicidal thing, as its ofiicers thought, of making up a missionary budget of $2,000. As the education concerning missions led the people to realize what a great obli- gation the church really had, and to consider their duty towards the heathen, they became more re- sponsive to their duty to their own church and pledges totalling $2,200 for benevolences were no more astounding to the officers than the increase yo Modern Church Finance of the church support pledges to $3,700. A live missionary committee is absolutely necessary. Jf,. An efficient pastor. No church can attain the largest possible success without a minister who is faithful m his sermonic and pastoral work, who is cordial and optimistic, who faithfully seeks to serve the Kingdom in every possible way, who ex- emplifies liberality as well as preaches it, who tact- fully seeks to lead his ofiicers in the adoption of the best plans and methods and in developing the interest of the people in financial matters. (See chapter, " The Pastor and Church Finance.") 6. Faithful and comjpetent financial officers. They must be faithful in exemplifying and teach- ing Scriptural ideals as to stewardship and in in- vestigating and adopting business methods. They will, as boards and as individuals, give ample time to pushing the finances to success. They must be chosen because of efficiency, not as an honor, and must hold the confidence of the people. (See Chapter XIII.) 6. Democracy in finance management. The con- gregation must be consulted as to methods and budgets and kept fully informed as to what should be and is being done. Popular interest will dimin- ish and liberality will decay under secret diplomacy or star chamber church finance management. A joint committee on finance should be appointed, with representation from every board and societ}'', to discuss all steps fully. This committee should usually take charge of the raising of the money, Essentials to Fullest Success 71 allowing the finance board full responsibility for disbursing it. 7. Adopt a complete church hudget and have it in sight hefore the finance year begins. Instead of having the trustees raise the salaries, the deacons finance the poor, the women provide for repairs, the young people support the music, and the ushers furnish the parish house, these and all other known items of congregational expense for the coming year should be included in one budget, so that no supplemental appeals will be needed or expected, and the full energy and assistance of every member will be heartily challenged to raise it. People will seldom do their full duty so long as they know that additional appeals will be made during the year. (See Chapters III and YI.) 8. Secure written subscriptions. Some folks declare that they never make pledges, but they all do. Not only do they pledge to love and sup- port those whom they marry but they make defi- nite pledges to landlords, hired help, banks and stores, lodges and clubs; and they should treat God and their church in the same way. Without written pledges, the church officers will not know what to count on and must vote expenditures on their own responsibility. The unpledged giver is like an unaudited treasurer ; he never knows what he has paid or owes. Use cards instead of a sub- scription list. (See Chapters YI and IX.) 9. Secure pledges on the weekly basis. Every business man knows the vast insurance concerns 72 Modern Church Finance and the other modern enterprises built on small but frequent installments. Kemembering the vast sums paid out weekly and monthly at meat shops and stores, in rents and on installments, it is natural that the last decade, in which this system has just begun to come into common use in churches, has seen an increase of one hundred per cent, in America's an- nual gifts to home and foreign missions and of more than twenty million dollars in the annual in- come of America's churches. The philosophy of the weekly pledge is illus- trated by a woman whose annual pledge had been ten dollars while her benevolences were not worth considering. She told the canvassers "I cannot possibly increase my gifts. If you insist on a weekly pledge, I will cut it down to fifty cents a week for the church and twenty-five cents a week for benevolences and make it easier for myself." Multitudes who were " too poor to pledge any- thing " will be delighted to pledge ten or twenty- five cents per week which amounts to a goodly amount during fifty-two weeks. Vast numbers of people who hesitated to subscribe five and ten and twenty-five dollars per year on the annual pledge plan have promptly doubled or trebled their gifts when they have been led to compute on the weekly basis and found that, for example, " fifteen dollars a year is less than thirty cents a week." 10. Subscriptions 7niist he jpaid weekly. It is difficult to overestimate this point. When people pay weekly they can pay more easily, are less likely Essentials to Fullest Success 73 to get behind, and will be more regular in attend- ance. There is another equally important reason. When Paul directed his converts, " On the first day of the week, let each one of you," he not only in- augurated the installment system of church support, the best yet devised, but he emphasized the worship of God. "Bring an offering and come into His courts" implies that we should bring offerings every time we come. To " Worship the Lord with offerings " every Sabbath is as essential as to wor- ship Him with prayer or praise. Even though the church did not gain a dollar in money by this system, it should be used to deepen the interest in worship and to promote the weekly recognition that wealth is of God and that He must have a definite share of every week's income. 11. Duplex subscriptions and envelopes putting church support and benevolences on the same sys- tem are indispensable ; because the church should give more to missions, because every person who is converted to the support of missions will be more liberal to his own church and will be certain to do his full share, and because the raising of missionary or any other funds by special envelopes or frequent spasmodic appeals is a detriment to church support. Many members argue : " I will not pledge liberally for the church because there will be so many ap- peals for benevolences." Though such folks usu- ally give very little in spasmodic benevolence col- lections, because no audit is made of their trifling gifts, yet they hide behind them. 74 Modern Church Finance Besides, it is a great advantage that the minister need not waste time and energy at the church service by such frequent appeals for benevolences, as dissipating the spiritual atmosphere before his sermons, unfitting him for preaching and the people for listening. (Duplex envelope samples can be secured from your denominational agencies or through the Duplex Envelope Company, Kich- mond, Va., or other publishers.) Thousands of churches have learned what one churchman thus expresses : " When you promise a man that there will be no more appeals to him for twelve months for the church or its missionary boards, if he will make sufficiently liberal subscrip- tions and will put down on a duplex pledge card once and for all every penny that he should pledge during the year to be paid in duplex envelopes, he can no longer hide behind future appeals but must either put up or shut up." On the other hand, it is usually a fatal error to "lump both Local Church Support and Benevo- lence in the same subscription. Since even this system — usually termed * the Single Budget ' — marks an advance upon no system, some churches have fallen into it and will fall heir to its evils. It is a case of the Good becoming the enemy of the Better. In the long run the single subscription ordinarily proves a distinct disadvantage and should give way to the tw^ofold subscription, for these reasons among others, viz. : " It obscures the distinction between two things Essentials to Fullest Success 75 which are different, viz.— What one owes for the religious privileges which he and his receive, and what he gives for the extension of the blessings of the Gospel to all the world. The former is a fixed and limited amount, of which he should pay his fair share ; the other is a well-nigh limitless oppor- tunity, which he should do his utmost to meet. Under the Mosaic Law, the former was termed the Tithe, the other the Free-will Offering. The dis- tinction still applies; it should not be obscured. Even though adults recognize it, the child needs the education secured by filling two pockets." If only a single subscription is made and a per cent, assigned to benevolences, the opponents of missions cut down their pledges to force a reduc- tion in benevolences, while missionary enthusiasts who pay a tithe will refuse to give it to a fund which devotes eighty or ninety per cent, to church support while others do not do their share. Folks will give more in a double pledge than in a single pledge, under ordinary circumstances. Even where the system seems to succeed for a time, because of a specially successful pastor or committee, it falls into decay after a few years, usually under the next pastor. The benevolences decrease sadly and even current expenses usually suffer. Only in a tithing church can the system be used satisfactorily and permanently. 12. Pledges raust he secured hy personal visits to the homes. Amid the competition of life insurance, real estate, book, machinery, piano and countless 76 Modern Church Finance other agents, many people have naturally become temperamentally unprepared to respond to any ap- peal that is not made in person and the church finds it absolutely essential to visit each home, answer questions, persuade as to duty, and secure imme- diate decisions. Personal work is just as necessary for pocket book conversions as for the other kind. From fifty to five hundred per cent, more will be secured by the buttonhole method from those who have hitherto failed to do their duty. An occasional church may succeed fairly well by using letters or by taking pledges at a public serv- ice, but these methods usually prove a snare and a delusion. The liberal folks do their share as al- ways but the others, whom it is most urgent to reach, either pledge inadequately or fail to respond at all. Smith says, " This applies to Jones ; not to me," and pledges ten cents per week where a per- sonal visit saying " Thou art the man " would have secured fifty cents or one dollar. Besides, this plan helps greatly in promoting ac- quaintance and social life. It is a great means of grace to the canvassers themselves and the people are delighted to have visits made in behalf of the church by some one other than the pastor. It usu- ally results in an increase in membership and inter- est both in the church and all its societies. (See Chapters YIII and IX.) 13. An every memher canvass must he prepared for as carefully as any other harvest. All depends on the preliminary plowing, on the sowing of in- Essentials to Fullest Success 77 formation and inspiration, and on the cultivation of interest and enthusiasm. This is particularly true of the first canvass under the new plan but it is essential every year. (See Chapter YI.) IJi,. The congregation must he carefxilly and effectively educated in the Scriptural pr'incijples of Christian Stewardship. In sermons, lay addresses, by leaflets and by the visitation, special emphasis should be given to the facts : that God is no beggar to be apologized for, but created all wealth and gives the power to get wealth ; that our Anglo- Saxon ancestors were naked cannibals and poverty- stricken barbarians until less than 2,000 years ago, until, at great sacrifice, Christian missionaries who had caught the spirit of Christ brought to them the gospel of hope which has been the foundation of our civilization and education and prosperity as well as of spiritual salvation ; that common grati- tude would lead us to preserve and develop and share the blessings of this gospel ; and that the very essence of Christianity is sacrifice, for " If any man will come after me, let him deny himself and take up his cross." (See Chapter II.) 15. Secure pledges from every memher and ad- herent of the church. It is their duty to the other members of the church to do their share in meeting the common financial obligations and in upholding the common reputation for liberality. It is an ob- ligation assumed when they join the church or benefit by any property given of God ; and it is essential to their spiritual development. Failure 78 Modern Church Finance here has often bankrupted many churches, spiritu- ally as well as financially. Paul's instruction, "Let each one of you," in- cludes all wage earners, whether ten years old or one hundred, whether the newsie earning twenty- five cents a day or the millionaire. But it does not omit others. It includes the poorest and the richest. Each woman is " one " when she pur- chases hats and jewelry, and she should be " one " also in the matter of worship, offering her own gift as well as her own prayers and praises. Indeed, each wife and daughter deserves an individual in- come as truly as does the housemaid, and the church should fully recognize the personality of women by insisting on their individual pledges out of individual allowances. (See Chapter XV.) Of course, non-church members and even non- attendants should give to support some church, for they benefit financially because of churches in the community and the state and their obligation is not because of salvation but because of God's uni- versal ownership and their financial debt, as stew- ards of His wealth and His gift of the power and opportunity to get wealth. Just as clearly Paul means each child when he says " each one." A child is not a cipher. " Train up a child in the way he should go " applies to giv- ing as well as to manners and language. Since " he should go " " in the way " of making liberal writ- ten subscriptions to the church and its work and to benevolences, the church should insist that parents Essentials to Fullest Success 79 " train up " their children in this way. Let thera give out of their earnings if possible, otherwise out of an allowance. They should be taught to sign pledges, to fill their own envelopes, and to put them on the plate as worship. As they buy candy and peanuts with their own hands, so should they give with their own hands ; and never less than a nickel, for the church should be at least on an equality with the nickelodeon, and the " penny collection " child will be father to a stingy adult. (See Chapter XVI.) Hundreds of churches have more subscribers than members. One church with 400 members had only ninety contributors ; four years later, with only 433 members, it had 580 contributors, includ- ing every member of the church, even three whom the deacons were helping to support ; though many of its members are under twelve years of age. Also, it had pledges from nearly 150 non-members ; children, brothers-in-law, and friends of the church. Many a church has a subscription from every resi- dent member. 16. Efficient treasurers and loohJceepers. All accounts must be kept with strictest accuracy and disbursements made in due legal form. The two treasurers and the bookkeeper must be chosen with great care. Uncle Sam's mail carriers and printer's ink must be recognized as valuable assistants in collecting pledges. (See Chapters X and XI.) 17. Numhered and dated envelopes must be used or many subscribers will lose track of their pay- 8o Modem Church Finance ments and trouble ensues. Dated envelopes enable each subscriber to have an accurate record. If he is away ten weeks, one glance at his envelopes on the first Sabbath morning after his return shows exactly how much he owes. If envelopes are not numbered, many will come in without names and the treasurer's hair will almost turn white with the worry of trying to keep his accounts straight. 18. Activity must he wisely and energetically maintained throughout the year. Every new mem- ber should be at once enlisted by a personal visit by two officers, for intelligent and liberal support of both budgets. Subscribers who fall three months or more behind in payments should be personally visited, preferably by those who secured their subscriptions. Have much publicity. Fre- quent reports should be made in the church maga- zine or from the pulpit as to receipts and expendi- tures, at least quarterly, to maintain public interest. The spirit of optimism and good cheer should be disseminated by the pastor and officers, since a church, like other business, cannot succeed in a gloomy atmosphere or when any of its representa- tives are " knocking " instead of " boosting." 19. Perennial persistence. The educational campaign and the canvass, as well as other details, must be repeated annually, or, like any other neg- lected business, no matter how successful it once was, it will gradually run down. The annual campaign is essential to renew the interest and enthusiasm of the subscribers, to compel a fresh Essentials to Fullest Success 81 consideration of duty and prevent lowering of pledges, to secure new or increased pledges from those who have not already responded adequately, or whose vision or income or stewardship spirit has grown during the year. It gives opportunity for the officers to keep in touch with the people's point of view, to answer questions, to discover criticisms. It promotes acquaintance and pleases the members who are called on. It promotes church attendance and reclaims lapsed members. W. Unity of finance management. Multiplic- ity of money-raising agencies must be avoided. Reduce the number of money-raising agencies and appeals as far as possible, inducing all members to support the central and essential work of raising the church budgets. (See Chapter XIX.) 21. Denominational encouragement and co- operation should be secured as fully as possible as to policies, plans, methods, standards as to steward- ship, salaries, missionary goals, etc. These can be promoted by holding district conferences under denominational auspices led by competent special- ists or by visits by its special field men, by free and paid publicity in the church press, by literature and leaflets and correspondence, by furnishing blank forms suited to the denominational plans, by simultaneous denomination- wide campaigns, etc. The possibilities in this line are best illustrated by the Methodist Episcopal Church which uses its denominational machinery, bishops, district superin- tendents, etc. 82 Modern Church Finance 22. Local codperatio7i. The financial standards of neighboring churches influence yours, by atmos- phere and by actual contact. "Why should we pay a larger salary, or a larger average per capita, than Blank church ? " is a common question. Be- sides, a single church is often slow to move without a spirit of rivalry. A simultaneous interdenomina' tional '' Finance, Stewardship and Missions " cam- faign for a city or county or community is inval- uable in stimulating to higher ideals and higher efficiency, especially if the canvass can be made on the same date. When the expense is shared by each participating church, larger use can be made of newspaper publicity and the best specialists can be secured to help perfect plans, train canvassers and inspire congregations. Free and paid newspaper publicity for their respective achievements and goals, joint official conferences, exchanges of pastors and laymen for addresses, and other possible activi- ties will multiply the enthusiasm and develop a spirit of emulation which will arouse the entire population like athletic contests, will lead each church to vie with the others as to methods and plans, and number and size of pledges, per capita results, and proportionate increases for both church support and benevolences. The liberal churches become psycho- logical whips for the less liberal, and are them- selves stimulated to keep in the lead. Their own interests demand that they help raise finance stand- ards for all churches in their community. The writer has had his largest success in the most dif- Essentials to Fullest Success 83 ficult situations by such simultaneous cooperative finance campaigns. 23. Campaign efficiency. Church finance lead- ers should plan their work months ahead. Farmers fail who wait until the harvest is due before they plan and plow and cultivate. The spasmodic enthusiasm which gets to work too late receives only a very small harvest as it deserves. ^^. When new inemhers are received^ tactfully inform them of the financial policy of the church. Liberal subscriptions and habits can be secured far more easily, for both church support and benev- olences, while their first warmth continues. Educate them at once and thoroughly as to the principles of stewardship and the spiritual and prac- tical significance of liberal weekly offerings. One pastor reports that, by careful work, out of eleven hundred members received during twenty years, over ninety-eight per cent, made immediate pledges. One denomination furnishes to all pastors free a " greeting " which reads about as follows : " You are now one of us to worship with us. Christ says of His followers : ' Even as thou. Father, didst send me into the world, so have I sent them,' so that Chris- tians are under obligation to forward His work by every possible means. Therefore you will, like all other faithful Christians, desire to begin immediately the practices of regular attendance, liberal contributions, and personal service. " Whether it be large, or must needs be 84 Modern Church Finance small, our church expects weekly offer- ings, both for local church support and for the benevolent and missionary work of our denominations. We enclose a sub- scription form, which you will know bet- ter how to fill after talking with the rep- resentative who will soon see you. We appreciate your willingness to cooperate with us, etc." Of the five questions asked of those uniting with the Methodist Episcopal Church, one is : " Will you contribute of your earthly substance, according to your ability, to the support of the gospel and the various benevolent enterprises of the church ? " If this vow is taken at the altar, it usually is kept. In one church, out of eighty-six members received in two years, sixty were induced to begin at once the practice of tithing. ^5. Hard worh. There is no royal road to success in church finance. Kesults gotten without toil and patience will not be permanent. Consecra- tion is not an adequate substitute for perspiration. If any churchman is looking for a perpetual motion system, or expecting God to give him an Aladdin-like success without liberality and energy, he is doomed to disappointment. Money cannot be picked up in the street. It must come out of the pockets of the members. The system can suc- ceed only by the use of " gray matter " and " shoe leather." God puts no premium on indolence. VI Preparing for an Efficient Finance Campaign LIKE any other successful business, the an- nual campaign for new and enlarged sub- scriptions must be prepared for with energy, with businesslike attention to all details and with far- sighted anticipation of all obstacles and objections. Secure from your denominational headquarters and from other denominations leaflets and other material which will help enlist your ofiicers and people and meet your problems. " Men and Mis- sions" and other publications of the Laymen's Missionary Movement are exceedingly rich in prac- tical ideas. I. General Prepaeation Fix the date for the canvass two months in advance. Keep the period free from conflicting engagements and diversions. Choose the time carefully. The best prepara- tion may end in disaster at an unfavorable season. Avoid December and January when holiday busi- ness, social engagements, stock-taking, directors' meetings, and other matters absorb the attention. When pocketbooks are lean and Christmas bills un- 86 86 Modem Church Finance paid, the canvassers will be less efficient and the people less liberal. In the city, avoid vacation periods. In the country, avoid harvest, spring plowing and bad roads. The best seasons are : November, when vacation bills are paid and all the forces of the church have been rallied and enthusiasm developed ; the pre- Lenten season ; immediately after the Easter activ- ities have deepened the spiritual enthusiasm, pro- vided that the weather is not too favorable for park picnics or automobile tours ; or immediately after a revival or other intensive spiritual activities. Make the canvass three or four weeks before the finance year opens to allow time for gathering the scattering pledges, and for securing and distributing the envelopes so that every one may deposit the initial envelope on the first Sunday. If the church year ends with December, try to make the canvass in November. Many churches make the canvass three or four months before the old subscriptions expire, in order to secure the benefit of interdenominational rivalry and coopera- tion. Sometimes a canvass is made for pledges for fifteen or eighteen months, so that the end of the church year may be changed to a more suitable season. Sometimes the initial canvass is made in the middle of the year, for pledges for six months only, the canvass being repeated at the end of this period with larger efficiency in view of the lessons of experience. Preparing for a Finance Campaign 87 Begin to prepare a year in advance. For the best canvasses, the preparation of officers and peo- ple began years before. Make notes at the close of each canvass of objections and problems met, and as to weak points discovered in the plans and methods, so that greater efficiency may be secured next time. Develop the utmost confidence, enthusiasm, har- mony and loyalty. Make the church attractive and worth supporting. Large success along other lines will be a splendid talking point and will help greatly, for " nothing succeeds like suc- cess." Adopt and announce a broad and constructive program for the year and for future years, includ- ing social activities, community service, missionary extension, evangelism, educational and spiritual efficiency, etc. Large goals will induce larger loyalty. If the campaign is made in November, precede it by an autumn " Go-to-church " or rally campaign of four or six weeks. Make repeated social visits at each home. Give free entertainments and suppers for the entire church and for each organization. Increase to the utmost the attendance and mem- bership, the spiritual enthusiasm, and the spirit of loyalty to Christ, the church and the officers. Before a February or March canvass, besides the autumn campaign just suggested, make a New Year's social visitation, followed by a special in- tensive educational and spiritual program. 88 Modern Church Finance Our Qljurclj Inbitation *Vcn rion of societp. "icwnc trust pou tDill enter fullp into all of its ^a/ privileges anD opportunities. Some of tbesc are set fortb on tbe otber siDe of tbis carD. Come anD enjop tbem toitb us. pour presence anD potir prapers Uiill promote tbeir sucress. IJF not members of anp rburcb toe inDite pou to tome anD enter into fellotosbip toitb Cbrist in our Cburtb. Jf a ^em&er elsetobi^re toouIO it not be better to connect pourself toitb out Ctburcb tobile pou resioc Ijere? Ijr tbere Is anp toap pou tbintt our Cburcb can sertje its members anD tfcc communitp bcttct prap let us bn^to. In tte name of tbt Q^astec For a social cauvass, preceding a finance cam- paign, hundreds of churches have used the above invitation printed on high grade stock, in two colors. The objection that " they never come to see me except for money " will be anticipated if frequent visits are made by laymen and women. The aver- age man will add ten cents or a quarter per week to his subscription in appreciation of each fifty-cent dinner or entertainment given free to himself and his loved ones. See "A Modern Church Program "* for detailed outline of activities which will greatly increase the spirituality and liberality of any church. Order duplex envelopes, treasurer's supplies, etc., early. If secured during the summer, a more lib- eral discount is made on them. * By Rev. A. F. McGarrah.F. H. Revell Co., 50 cents, Preparing for a Finance Campaign 89 Keep church support and benevolent budgets distinct. People will give more in two pledges than in one. For objections to what is known as the " single budget " plan, and arguments for duplex envelopes, see Chapter Y, § 11, T" 11. Fix a definite goal at which to aim. Prepare liberal budgets for both church support and benev- olences, to attain which will require the utmost effort for two or three years. A ten per cent, in- crease will challenge no enthusiasm. Men will meditate : " They can raise that without my in- crease." But a twenty-five per cent, increase in budget arouses them to say : " They cannot do it without my help." Secure information as to what the most liberal and efficient churches of your com- munity and denomination are doing and compare their per capita gifts with those of your church, to stimulate the spirit of emulation. The current expense budget should include liberal allowances for every ordinary need (see chapter on the Budget), with ten or twenty per cent, added for contingencies. Make provision for explaining and justifying each item in the budget, especially those which are increased, to the con- gregation, through printed statements and public addresses. People will not invest in the dark or buy a hen in a sack. Plan to secure it all in ad- vance since it is easier to pay for a living horse than for a dead one. If the officers are men of little faith, and will not adopt an adequate benevolent budget, it is usually go Modern Church Finance unwise to adopt any. Liberal folks will notice that it is only one-fourth as large as the other budget and will pledge accordingly, while others will pledge nothing. Better results are usually secured by simply setting forth an ideal goal for the future, " as much for others as for ourselves " or " twenty cents per week per member " or " at least as much as will support a missionary," asking each one to do first their full duty to church support and after- wards to pledge all they possibly can to benev- olence, making the two pledges equal if they are tithers, unless the church is in debt or very poor. Appoint an efficient committee to take entire charge of the preparation and the canvass. Secure democracy, largest wisdom and universal coopera- tion by having strong representatives from each board and department. While this committee should develop the policy and plans, responsibil- ity for results should be lodged in a small execu- tive committee of not over three or five. Have the congregation adopt the plan by a rising vote at the close of a morning service. To readopt it in the same way each year, on the recommenda- tion of the officers will help maintain interest. Have the congregation adopt a permanent finance policy as suggested in Chapters XVII and XIX. Introduce the various features gradually, including none, or only one or two, of the new features, until the plan is thoroughly understood. Have the pastor, or a special committee, prepare a complete card list of the constituency two or three Preparing for a Finance Campaign 91 weeks before the canvass. Include the name of every member and friend, newcomer or absentee, six-year-old or grandfather, since all should be solicited. This list will include from twenty to fifty per cent, more names than the church roll. Cards can be made out for each individual to be canvassed, or all members of a family can be put on one card. (See card forms on next pages.) Du- plicate cards or lists are provided the captains so that they may check the initials of the team to which each name is assigned, holding them responsible for returning the card with a pledge or with such re- port as will make it easier to send another team and secure pledges promptly. Information Cards for Canvassers These cards should be used in connection with the " Alphabetical List of Congregation " form in Chap- ter XI. New information gained by canvassers should be noted on the obverse side. NAME REMARKS ADDRESS — Total Given Last Year Weekly Last Year Asked Weekly This Year Pledged Weekly This Year Current Expenses $ Current Expenses $ Current Expenses $ Current Expenses $ Benevolences ^ Benevolences $ Benevolences $ Benevolences $ Information card for Canvassers only. Not to be shown to nor signed by person canvassed. (This form used in M, E. Church.) 92 Modem Church Finance CO u s (4 U •3 S JO 2 2 1 d 1 6 i > (J i .?■■« 6 •massy a^i^x u ii p.tooaa ^,SBTn •S'dA •ss o ♦J ■^o CO 1 Si <5 2 1 § to i2 ■g 1 1 o 1 1 Q Q Preparing for a Finance Campaign 93 These cards must include all information which will help the canvassers, such as the pledges of the preceding year, the amounts unpaid, the objections anticipated, etc., and, especially, suggestions as to the pledges which should be secured, both for church support and for benevolences, should be noted after each name. These are not assessments but tentative suggestions, prepared by two or more wise persons somewhat conversant with the ability of those to be canvassed. The amounts suggested should total ten or twenty per cent, more than the budget, so that the full sum will be secured, even if a shrinkage occurs. Without this suggestion, canvassers will be at sea as to what they should ex- pect. Some folks are already pledging all they can, but many should double or treble their gifts. Many do not realize how much it costs to run a church or how much others are giving who are no more able. Some will ask the canvassers, " What should I give ? " Sometimes a special letter an- nounces the suggestions. One church used this form : Dea/r Fellow-Member: — The expense budget of our church for the coming year amounts to $3,200 and the benevolence budget to $2,000. We sug- gest that you and your family, if the way be clear, contribute $1.50 per week for current expenses and $1.00 per week for benevolences. This is not an assessment. You are free to pledge whatever you will. But consider the matter carefully and be prepared to make your pledge, " As God has pros- pered you," when the canvassers call on Sunday 94 Modern Church Finance afternoon. If you can give more, we will appre- ciate it, as some doubtless cannot pledge what we suggest. Of course we desire that each member of your household shall share, etc. ... It is usually wise to maintain secrecy on this point and trust to the wisdom of the canvassers, sending solicitors of peculiar tact to those who should make the largest increases. Send informing letters to each one who is to be canvassed. A letter to every child old enough to read will emphasize their importance and duty. The first letter, two or three weeks in advance, will simply announce the canvass, the date and the general plan. A second letter two or three days before the canvass will give full details. Do not enclose a pledge card. Letters should be not too long. Additional items can be printed on a sepa- rate enclosure. Special letters should be used for children, for non -members and possibly for women. For sample letters, see Chapter VII. Absentees should be notified by letter or tele- gram and their pledges secured before the day of the canvass. The efficiency of the campaign will be greatly increased if the pastor, the captains, or a special efficient committee will personally solicit liberal advance subscriptions from the leading givers and the canvassers. Be able to announce that " one man has pledged six dollars a week and ^\q others have pledged from three to five dollars each ; " or that " ten families have increased their pledges over Preparing for a Finance Campaign 95 A Pledge Fotm Used by Episcopalians is. I I I 96 Modern Church Finance Pledge Form Used in the Methodist Episcopal Church (The parts relating to benevolences are printed in red.) FOR THE SUPPORT OF THE CHURCH AND FOR THE BENEVOLENCES DURING THE CURRENT YEAR ♦If WILL contribute — paying or laying " by ON A WEEKLY BASIS— the amounts indicated by X on this card. FOR OURSELVES Pastoral Support, viz. : Salaries (Pastor, District Superintendent, Bishops, Conference Claimants). Current Expenses, viz. : Music, Sexton, Sunday School, Heat, Light, Par- sonage, Repairs, Insur- ance. Per Week FOR OTHERS The Apportioned Be- nevolences comprise — Foreign Missions, Home Missions, Freedmen's Aid Society,Education, Board of Sunday Schools, Amer- ican BibleSociety, Church Temperance Society. (See reverse side.) Per Week $ $ 10.00 10.00 5.00 5.00 4.00 4.00 3.00 3.00 2.00 2.00 1.00 1.00 .75 .75 .50 .50 .40 .40 .25 .25 .21) .20 .15 .15 .10 .10 .05 .05 .02 .02 .01 .01 ^ •♦ At least as much for Others as for ourselves ' (Signed) „ Preparing for a Finance Campaign (Obverse of above.) 97 DESIGNATED GIFTS I desire that my total contribution "FOR OTHERS" amounting to $ be divided as follows : Board of Foreign Missions - Board of Home Missions and Church Extension - Freednaeu's Aid Society - - Board of Sunday Schools Board of Education - - - American Bible Society - - Church Temperance Society TOTAL $- APPORTIONMENTS UNLESS otherwise instructed Desigoa- ted Gifts, the committee will divide the " Apportioned Benevolences " ac- cording to the ratio fixed by the Commission on Finance, as follows : Per Cent 44 38 7 5 3 2 I Board of Foreign Missions Board of Home Missions & Ch. Ex. Freedmen's Aid Society Board of Sunday Schools Board of Education American Bible Society Church Temperance Society THE METHODIST BOOK CONCERN Price, 35c per xoo Chicago 98 Modern Church Finance Pledge Used by the Baptists a s o <0 p <» ^ s (U n3 -^ O Q c vi cJ <^ OS u w C (U ^- 3 §1 lis :2 ^i „ rt g 1 1H 1 s H a m s s & X o (0 a> ^ 2 O O > : V : u3 I " I >♦ : a o a p. ^^ •a? 4) g V 4) si § c », S 4) is O „ 5'? C w 3 O o c Si: 0.5 B V XI o 01 » I- 3 rt li a a l§ Preparing for a Finance Campaign 99 sixty-five per cent., making up one-third of our budget so that we can easily reach it if all will do as well ; " or that " the fifty officers and canvassers have pledged twenty dollars a week for benevolences which is more than the whole church gave last year, and have increased their current expense subscrip- tion over twenty dollars apiece, making an increase of eleven hundred dollars." Such announcements will arouse great enthusiasm, convincing the mem- bers that, instead of being driven, they are simply invited to follow the officers in making sacrifices. II. Educational Preparation Without educational seed-sowing and cultivation there can be no harvest. Properly carried out, educational preparation will add enormously to the pledges. Its neglect may insure failure. The greatest need in every church is a larger vision and clearer concepts of what Christianity is. Throughout the year, provide in the church and departmental programs for imparting, at regular intervals, fullest information concerning the finances, for literature distribution, for addresses by returned missionaries and others and for stereopticon lectures on missions, for well-managed monthly missionary prayer-meetings, for occasional sermons with mis- sionary and stewardship ideals but without such labels as would arouse criticism. One Sunday a month is frequently designated as missionary day when the opening services are shortened and one or 100 Modem Church Finance more men or women occupy ten minutes more or less with brief addresses about the work of the church at large, or by reading letters from mission- aries or students or retired ministers whom the church supports wholly or in part. Immediately before the canvass, conduct a pointed educational campaign, continuing from two to six weeks, depending upon the existing interest, the previous preparation, etc. Bring the interest to a climax just before the canvass. If the climax comes too soon, or if antagonism is aroused by tact- less methods, the results may be hurtful. It is best to use such indirect themes as " The Influence of Christianity on the Chinese Mind " or " Children of All Lands " or " Missionaries as Commercial Agents " rather than " foreign missions." After each address, distribute one or more suitable leaflets at the exit or by mail. Invaluable pamphlets can be secured, free or at nominal cost, through your denominational agencies ; the Laymen's Missionary Movement, 1 Madison Avenue, New York ; " Mis- sionary Education Movement," 156 Fifth Avenue, New York ; or " The Church Efficiency Bureau," Chicago, 111. A very successful pastor used these themes at eight services when he introduced the plan : " The Bible and Missions ; " '* The Missionary Problems and Progress of To-day ; " " The Work and Oppor- tunities of the Presbyterian Boards ; " " The Prin- ciples and Practice of Christian Stewardship ; " " The Why and How of the New Financial Plan ; " Preparing for a Finance Campaign loi "Our Local Church, its Financial Needs and Methods ; " " God's Plan for the World and His Dependence on Us." Without arousing antagonism by announcing specific subjects, he used such interesting material that the people were delighted with the series. He exchanged with a neighboring pastor who was specially qualified to speak on stewardship. He converted two prayer-meeting services into confer- ences to answer questions and meet objections. With his oflBlcers, he prepared and mailed a letter to every member setting forth clearly the essentials of the plan and the financial needs. He prepared a special leaflet giving a summary of the work of the boards, and distributed much other literature. He had the matter intelligently discussed at one meet- ing of each society of the church. Of course he was wonderfully successful. A thorough educational program will emphasize : God's ultimate purposes for the economic, social and missionary redemption of the world. Foreign mission progress and opportunity. America's religious problems and needs. The need of Christian education and leadership. Denominational policies as to finance with the duty of loyalty to them. Local financial needs and methods. The duty of the individual member to support the officers and the plans of his church, with the re- minder that whoever fails to do so reduces the effi- ciency of the church and reduces its reputation as compared with other churches. 102 Modern Church Finance Scriptural ideals as to stewardship. The necessity of a promptness so that the matter may be successful and further appeals obviated. The spiritual significance of businesslike effi- ciency. A special stewardship campaign will greatly help to insure increased subscriptions. Study " A Man and His Money," by Dr. Calkins. Have ser- mons and addresses given by the pastor, by promi- nent laymen of other churches, and by liberal mem- bers. Make an effort to induce each one to pledge a definite share of his income to the Lord's work. Use stewardship pledge cards with opportunity to devote five or ten or twenty per cent, of their in- come. A congregational dinner for the entire constit- uency, just before the canvass, is an excellent op- portunity to arouse optimism and promote education. Have the women and children present. Insure a crowd. Do the dish- washing after the speeches or the next day. Several men and women should speak at this dinner, and at the prayer-meetings. Sell supper tickets in advance in order to insure at- tendance, but do not have a high price or an elaborate menu. Secure outside speakers. A strange voice with a new approach will greatly reinforce the pastor's ^vords. Use laymen and ministers from neighbor- ing churches or arrange an exchange of pulpits throughout a group of churches or an entire city. Preparing for a Finance Campaign 103 If possible, secure a denominational worker, or a finance and stewardship expert, for addresses and conferences, since officers and people will frequently give more attention to one who has had unusually wide experience and constant practice in stimulat- ing liberality, meeting objections, arousing enthusi- asm, and who need not fear criticism or a reduction of salary if he speaks unpleasant facts. Display on charts the amounts contributed for current expenses and for benevolences during the preceding year or years, together with the average per week, per member, for each budget, the num- ber of members now contributing, etc. Helpful maps and charts and wall mottoes can be prepared locally or secured from the " Missionary Education Movement." Explain fully the purposes for which the money will be used, showing that not a cent will be wasted. Kemember that repetition is necessary. Those who most need education attend irregularly, and the matter must be emphasized until the officers are almost weary of it. Have the cam- paign repeatedly presented and discussed in the various society and departmental meetings. The prayer-note should be dominant. For four mid-week services preceding the canvass, one pastor used these topics : " Prayer for the work in foreign lands," " Prayer for the educational and missionary work in America," " Prayer for the local church and its community," and " Prayer for the success of the every-member canvass, for the committee, 104 Modern Church Finance for the people and for the canvassers." The prayer subjects should correspond with the preceding ser- mon subjects. Print in the church bulletin specific objects for prayer. Urge the members to pray daily in their homes for the campaign, especially during the last week. Impress the fact that God is a partner in the entire campaign, because it is part of His program. Make use of the local press. Eeport the sermons and the suppers, the training conferences for the canvassers and the budgets to be raised, etc., in the news columns. Give interesting details concerning the work accomplished during the past year and the program for the coming year. Use paid ad- vertisements, especially if an interdenominational simultaneous canvass is arranged. Emphasize the number of men employed and the results. In a city of 15,000, nine churches cooperated in a campaign to induce every citizen, whether church member or not, to subscribe to the support of some church. A series of six half-page advertisements was inserted daily during the week before the canvass to challenge the attention of those who were not regularly at church, who are unspiritual and irregular in attendance. The themes were, " What the churches have done for our town ; " " The economic value of religion and the church ; " " The social value of religion and churches ; " " If there were no churches in Springfield?" "Are Springfield people liberal ? " On the day of the canvass, close the educational Preparing for a Finance Campaign 105 preparation with a review of the points emphasized in the preceding addresses. Since folks have a habit of discounting what the pastor says about money, and since many will be greatly impressed by the words of prominent business men, have a "Lay- men's Service." For example: — An Indiana pastor announced seven prominent men and women as speakers. Their names were so advertised as to attract a record-breaking attendance. The official boards of the church and all officers of departments and societies were seated on the pulpit. One speaker represented each. The president of the trustees explained the budget and the need of more money for the local church, the duty of every member to share, and the possibilities through business methods. The church treasurer emphasized prompt payments and the use of weekly envelopes. The missionary committee chairman emphasized the obligation of any church of Christ to obey His last command, and of the local church to treble its inadequate missionary gifts. A layman noted for his liberality spoke on tithing, rebuked any who considered themselves liberal before they paid a tenth, and em- phasized the fact that the church owed no apology for asking Christians to contribute to the Lord's work. The women's society president insisted that every woman owed a duty to support the church liberally, both for local work and missions, since the church is itself a missionary society. A Sab- bath-school representative urged the importance of io6 Modem Church Finance training the children to pledge and to contribute weekly, reminding parents that this is an essential part of worship and of religious education. Others spoke on other themes. The pastor closed the program by announcing that the officers and can- vassers had already pledged, making large in- creases, reminded the people to remain at home until the canvassers arrived and emphasized the necessity of prompt and liberal pledges so that reports might be made at the evening service. Finally the pastor called the canvassers to the altar to receive a final charge and to be ordained to their work. After a solemn reminder of the importance of the canvass and of its spiritual significance, the congregation rose during an earnest prayer, consecrating the day to the work of securing funds and asking God's guidance and blessing for the canvassers and the people. Finally the service was closed by singing a hymn of con- secration. The opening services should usually be shortened md the talks should be carefully prepared for such a service so as not to overlap or overrun the time. The pastor should consult with the speakers, help- ing them to prepare so that a logical order will be secured and no points will be overlooked. Kemind the members of their covenant vows when they professed their faith. One church issued a little folder bearing on the first cover page:— Preparing for a Finance Campaign 107 My Pledge to My Church. This is what I promised when I united with..„ Church. Let me see if I remember it. {On the inside pages ;] Your minister asked : "Having now witnessed a good confession of your faith, you do now separate yourself from the world and enter into solemn covenant with this church, promising to walk with it in the fellowship of the Gospel and in all its ordinances and institu- tions ; to study to promote the peace and unity of this church; to watch in love and faithfulness over its members ; to submit to its discipline / to sanctify the Sabbath ; to attend upon the public worship of the sanctuary ; to observe the sacra- ments of the New Testament ; to aim at increasing holiness of heart and life, and to do all in your power for the glory of God and the good of men. Sensible of your infirmities, but relying upon promised grace, you do now take upon you these pvhlic and solemn vows." Your response — " I doP I am glad to have this copy of my promises. It will help me to remember them, and I will try and keep them better from now until He calls me to come up higher. " And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's : it is holy unto the Lord." lo8 Modern Church Finance " Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith^ saith the Lord of Hosts, if I will not open you the windows of heaven and pour out a blessing, that there shall not be room enough to receive it." If I neglect to contribute through the envelope system, I fail to keep a part of my pledge. vn Form Letters and Publicity Ideas FEW canvasses are properly prepared for by the use of printed matter. Printers' ink used in church calendars, folders, letters, etc., is invaluable. An advertising expert might well be employed to help manage the campaign. These let- ters, calendar extracts, etc., should prove suggestive. IFirst letter preceding a canvass.^ This Letter is Concerning the KING'S BUSINESS. It is IMPORTANT* Please Read It Carefully To the Memhers of the „„ - Churchy Bible School and Congregation: Dearly Beloved : In accord with the united plan of at least forty denominations besides our own, the officers of this church have adopted the " Every Member Budget Plan of Systematic Giving." As the phrase implies, this means the enlistment of every member of the Church, Bible School, and Congregation, so far as possible, in the actual sup- port and work of the Church. Too frequently is it true that the major share of the work and financial support of any Church is borne by a small pro- portion of its members, rather than by every one 109 no Modern Church Finance helping according to his ability. If all members contribute their share regularly, not only will the burdens of the few be lightened, but the many will feel a more vital and personal interest in their own Church and its welfare. For, ** Where our treasure is, there will our heart be also. " It is our hope then that every member of the congregation, including the smallest child in the Bible School, may have his own set of duplex en- velopes, through which his offerings may be made, weekly or otherwise, both for the support of the local Church, and for its Missionary and Benevolent activities at home and abroad. By enlisting the child's interest thus early in the work of the Church, he is more apt to maintain a growing interest throughout his life ; and this applies not only to his financial interest, but it tends to quicken and conserve his spiritual interest as well. These contributions to the support of the local Church and its Benevo- lences are to be calculated on the weekly basis, in order that the smallest interest may be encouraged. The Board of Trustees will distribute the Local Church Support funds as occasion requires in meet- ing the Current Expenses of the congregation, in- cluding the Pastor's salary, music, Bible School supplies, printing, janitor, fuel, light, property maintenance, etc. Contributions to Benevolences or Missions will be distributed according to the preference of the Form Letters and Publicity Ideas 1 1 1 individual contributor; or, if no preference is ex- pressed, according to the discretion of the officers as guided by the recommendations of the General Assembly and Presbytery, and to specific needs as occasions demand. Nine per cent, of the entire be- nevolence will be credited to the Bible School, and distributed by it among its benevolent objects. One per cent, of the entire amount will be credited to the Christian Endeavor Society to be distributed by it. The contributions of The Woman's Missionary Union and The Westminster Guild to the specific Missionary Work of those Societies are not included in this budget ; but it does include all contribu- tions of women to the General Benevolences of the Church, in which every woman should share. The Minimum Budget for the support of the local Church, as estimated by the Board of Trus- tees, is $10,000.00. Our Benevolence Budget is not so easily designated ; but the ideal Church is one in which gifts for others at least equal dis- bursements for themselves. We hope that this ideal condition may soon be realized in this Church. However, as a large increase to the support of the local Church is needed it is requested that none decrease their pledges to that fund. Inasmuch as this plan, as tried in many churches, placing the Benevolences along with the Current Expenses on a business basis, has proven to be satis- factory, eliminating special appeals for gifts from the pulpit (except as special and rare occasions re- quire), it should meet with the hearty support and 1 1 2 Modern Church Finance response of the people of our Church, that we may " Bring the whole tithe into the storehouse and prove Jehovah of hosts, if He will not open the windows of heaven and pour out a blessing, that there shall not be room enough to receive it " (Malachi iii.lO). Very fraternally yours in Christ, The Every Member Committee. One week later, the following letter was sent : To the Memhers of the Church, Bible School and Congregation: Dearly Beloved : That you may fully understand the new plan of Finance, we enclose one of the Contribu- tion Cards and an exhibit of the Envelope to be used, so that you may have ample time to consider the matter before you are called on. On next Sunday p. m., between 2 : 30 and 5 : 30, a team of two canvassers will call at each home to express the good-will of the church and to receive subscriptions from every member of the church and Sunday-school. Will you please remain at home to welcome them and to make a second call un- necessary. The letter mailed to you last week explains the plan in detail. If you have not read it carefully, please do so that the canvassers may be spared the time necessary to explain it. As you see, all subscriptions are calculated on Form Letters and Publicity Ideas 113 the weekly basis, unless you prefer to make yours otherwise. If you now contribute to the support of the local church in pew rentals or otherwise you can pay this on the weekly basis. Do not decrease the amount you are now paying. In making your subscription for Benevolences, let us suggest that you make it total at least the amount of all your previous offerings, in the course of a year, for the various Benevolent Agencies indi- cated on the Contribution Card, and as much more as possible. Contributions, both for Church Support and for Benevolences, may be paid monthly or quarterly, if you prefer, but weekly envelopes will be sent to all alike, through which payment may be made accord- ing to your expressed preference. A quarterly re- ceipt and statement will be sent to each subscriber. Contributions from the younger children should of course be made with their parents' consent and advice. Our Motto is : A contribution^ however small, conscientiously made, from, every 'inemher, hoth to Current Expenses and to Benevolences. Yery sincerely yours in Christ, (Names of members of the Committee.) [Exhibit— Duplex Envelope.l The following is the form of Duplex Envelopes (perforated through the center) to be delivered to each Contributor in a Carton containing a dated envelope for each Sunday in the year, all bearing the uniform number of the Contributor, which 114 Modern Church Finance number and name will be entered in the Treasur- er's books. The envelope will be 2^^ x 4^ inches in size. Each side will be a separate and complete envelope, the Benevolence side being printed in red to distinguish it. o 6 z to o. •< >^ •< o z =3 GO c <- " Bring an offering and come into His courts:*— Psa. g6:8 Foreign Missions— Our Parish Abroad. Home Missions— Church Extension, City Evangelism, Immigration Work and Church Ereqtion in Mission Fields. Sabbath School Work and Publication, Ministerial Relief and Sustentation. Aid for Colleges. Temperance. Ministerial Education. Freedmen. Bible Society. Training School. The Presbyterian Hospital, etc. Is |£ IS I; 1^ to .Jl ce a. <: 2j o o d z (^ ri ■fa ^ o u II 1 Pastor's Salary, Music, Printing, Bible School Supplies, Janitor, Fuel, Light, Property Maintenance, etc. HIGHLAND PARK, ILLINOIS " Every member a Share-holder and a regular supporter " Please bring or send Contributions regularly. In case of omission for one or more weeks enclose the whole amount due with the first offering made and destroy unused envelopes. THIS SIDE FOR OURSELVES Form Letters and Publicity Ideas 115 [Letter used by a wealthy suburban church of five hun- dred members abandoning Pew Rents and adopting the '•''New System.^^'] This letter concerns an important and urgent matter, and deserves your careful and prompt attention To the PewJwlders and Contributors to the Expenses of the — Church : Dear Brethren : The busiaesslike administration of church finances, including local church support and mis- sions and benevolences, has been receiving the care- ful study of the leaders of the church for the past few years. Their conclusions have found expression in the recent action of the legislative bodies of our church (and similar bodies in other denominations), adopting and recommending to all the churches the "Every Member Budget Plan of Systematic Giving." This plan with its advantages was presented by the pastor in his sermon last Sabbath. Briefly stated, it means the raising of all church revenues (includ- ing benevolences) by subscriptions, through the enlistment of every member of the congregation, by a " Personal Canvass " conducted by the otBcers of the church. All pledges are solicited on the weekly basis ; and every subscriber (including the children) is given a carton of numbered duplex 1 1 6 Modern Church Finance envelopes, one for each Sunday in the year, through which to make these offerings. This plan has been thoroughly tested by tens of thousands of churches, and has proved eminently successful and satisfactory. It encourages regular systematic giving as an act of worship; and dis- tributes the financing of the church and its benevo- lences to a larger number, that each one may do his part regularly so that no one may be burdened unduly. Following the example of many aggressive and efficient churches, and desiring to place our church on the best possible financial basis, the elders and trustees in a joint meeting last Sunday afternoon unanimously voted to adopt this plan, in compliance with the recommendations of the General Assembly and the Presbytery of Chicago. Those present at this meeting believed that this plan would enlist the cooperation and hearty sup- port of a larger number, if we put all pledges for the support of the local church on a " Subscription " basis rather than on the " Pew Kental " basis, as at present. Accordingly, a resolution was unani- mously adopted advocating the abandonment of "Pew Kentals " and the substitution of " Contribu- tions to the Local Church Support," with " Assign- ment of Sittings." This change would simply mean that those who now have sittings or pews would continue to occupy them, if they so desire, as " Assigned Pews " rather than as " Rented Pews " (the names of pewholders Form Letters and Publicity Ideas 117 being omitted from the pews) ; and that there be no reduction in the amounts now being paid, such being continued as " Contributions to the Current Expense Fund " ; and that all such assigned sittings be reserved each Sunday morning for their occu- pants until the beginning of the service. Since many feel the system of " Renting Pews " is hurtful to them and to the church and a hindrance to the cooperation and support of some, and since the great majority of churches in this presbytery and throughout the country have already made this change advantageously, we heartily commend it to you as the best policy for this church. We are addressing this letter to all of the present pewholders requesting that each make reply on the attached coupon and return it at once in the enclosed envelope. For the Session, , Moderator. For the Trustees, , President. (Coupon with above letter.) To the Officers of the Church : I am ( ) in favor of the proposed change from *' Rented Pews '' to " Assigned Pews," as out- lined in your letter of the twelfth inst. Remarks : Signed Address- 1 18 Modem Church Finance [^Letter for a down-town church losing its constituiencp and meeting other problems.'] To the Members and Supporters of the Church : This letter will explain the Canvass to be made next Sunday afternoon and evening in the interest both of Church Support and the Missionary Benevolent agencies of our whole denomination. This Canvass was determined upon at the last Congregational Meeting, held January 14, 1916. It is hoped, in the first place, to secure a definite weekly pledge, or its equivalent, from every member of this Congregation for current expenses. For this purpose, i. e., for Minister's Salary, Sexton, Music, Heat, Light, Kepairs and Sundry Expenses, at least $8,000 are needed. Are you doing your part? — At present, some contribute nothing to current expenses. It is evi- dent that these are not doing their part. It is expected that such as apparently are not giving according to their ability will increase their con- tributions. Others, already giving as much as can rightly be expected of them, are only expected to continue to give as they have done. Present income inadequate. — Ours is a needy field and our work is more urgent since other churches have removed, yet increased contributions for current expenses must be had or our expenses must be curtailed. The Trustees reported a deficit at the last Congregational Meeting. They now in- Form Letters and Publicity Ideas 119 form us that, in view of the losses through deaths and removals, as well as repairs to the Church building that must be made during the comiug year, an increase of at least $2,000 is absolutely necessary. It is hoped, therefore, that as many as possible will materially increase their contributions. Missions and 'benevolences. — It is hoped by this Canvass, in the second place, to secure a definite weekly pledge from every member of this Congrega- tion for the missionary and benevolent work of the Presbyterian Church. Subscriptions to benevolences must not be increased by decreasing subscriptions to current expenses. But it is expected that every member will subscribe to these causes. This obliga- tion that rests upon you both because you are a Christian and because our Assembly has repeatedly declared : " The Presbyterian Church is a Missionary Society, the object of which is to aid in the Evan- gelization of the World, and every member of the Church is a member for life of said Society and bound to do all in his power for the accomplish- ment of this object." There is, of course, practically no limit to the amount that can be wisely used. Every one should, therefore, give as largely as possible to carry out this "World Task of the Presbyterian Church," in the light of the Apostolic Injunction : " Upon the first day of the week let every one of you lay by him in store, as God has prospered him." How imdesignated gifts are disi/ributed. — The Session will distribute your contribution as fol- 120 Modern Church Finance lows : but in case you indicate how you want your contribution distributed, your wish will be strictly observed, though care should be taken to give even amounts to each cause, for convenience in bookkeeping. The women's societies. — The Women's Societies are expected to continue to make their contribu- tions as heretofore. The Every Member Canvass is not intended to affect this phase of their work. At the same time, women are members of the Church, which is the Missionary Society, and under present conditions they only contribute to three Church Boards. They are not exempt from the obligation to give with the rest of the congrega- tion for the whole missionary and benevolent work of the Church. Every one includes children. — This is an Every Member Canvass. It is expected that each member will subscribe both to current expenses and benevo- lences, and not merely the heads of families. Chil- dren take an increased interest in the Church and its work if they have their own envelopes, and will thus be taught the habit of regular and pro- portionate giving. Children should give from their own earnings. Where this is not possible, parents should grant them an allowance for this purpose, even though the doing of this necessitates a reduc- tion of the amount they give in their own names. It should be remembered in this connection that giving is an act of worship — this explains in part why this canvass is madq on, the Sabbath day— Form Letters and Publicity Ideas 121 hence it would be just as illogical for parents to pray for their children without teaching them to pray as it is for parents to give for their children without teaching the children themselves to give. We trust that you will give this matter your earnest and prayerful consideration. As Christian men and women the welfare of the Church of Jesus Christ should be our first concern. Whatever else we neglect we must not neglect this. We feel confident that you will assist the Canvassers by responding to their solicitations as promptly as possible, so that they may be able to complete their work next Sunday afternoon and evening. You will be interested to know that have been appointed to call on you and solicit your sub- scription. In behalf of the Session and the Trustees. [First Letter: To he sent about a month before the canvass. Extracts only.l To the Members of the „ „ Church: Dear Friend : Our church has a resident membership of about 400, only 154 of whom are listed as regular contributors to its current expense and missionary budgets. After careful consideration our church has decided on an Every Member Canvass on Sun- day afternoon, March 14th. The amount needed for current expenses during 122 Modern Church Finance the coming year is $6,000. Our present income is about $4,800, so that we need to increase our current expense income $1,200 a year. In order to underwrite the entire budget, our church must average $15 per member per year for current expenses, or about twenty-nine cents per member per week. We send this preliminary notice to bespeak your careful and prayerful consideration of, and your most hearty cooperation in, this matter. Cordially yours, Chairman of Committee. Pastor. ^Second Letter : To be sent a few days before the canvass.'l Dear Friend : The Committee in charge of the Every Member Canvass desires to remind you again that next Sunday, March 14th, is the day upon which two members of the Committee expect to call upon you, between the hours of two and six o'clock. It will help to make the day a blessing to our church, and our undertaking a success, if you will plan to be at home and ready to welcome your visitors. Form Letters and Publicity Ideas 123 We wish to remind you that, in making our pledges for the coming year, we need to keep in mind two things : 1. That the benevolence fund of our church should be increased that we may no longer be guilty of spending at least three times as much upon ourselves as we give to others. 2. That, to adequately provide for our Home Expenses, we must increase our income ;gl,200 a year. We ask each one to help make this possible. Each member of the church will recognize that this is a reasonable request. We hope that our church will make as commendable a record with these methods as other churches throughout the country are making, etc. Do not forget that next Sunday is " EoU Call Sunday " and we want every one at the morning service. [A working people^s church which had raised siocty-five per cent, by fair s^ etc.'] To our Members and Friends : Do you know that many churches are in dis- repute and contempt with many business men be- cause of the lax, slipshod and inefficient business methods they use ? Why shouldn't a church do its business efficiently and be able to hold its head up in a business way with other organizations ? Do you know that for fifteen years a band of 124 Modern Church Finance women have faithfully and uncomplainingly borne the brunt and burden of the responsibility of this church, together with thirty or forty regular con- tributors, many of whom also belonged to this band? Isn't it about time that every member of this church and congregation which receives its blessing and help should do his or her share as the Providence of God has prospered him or her materially, that the burden may be justly distributed ? God has made it plain in His Word that giving is a spiritual matter, an act of worship. On such a basis the appeal will be made to you. Next Sunday the solicitors for the church will call on you for your pledge for the coming year. You will not be asked to give beyond your means, but to return to God in part as you can conscien- tiously and willingly do of that He has blessed you with, etc. A folder was enclosed as follows : iPag^i.-] Our Li Salaries Coal . abilities foi m ' • 1 r 191i ? • $1,560.00 160.00 Gas - > • 60.00 Electricity - Per Capita Tax • Telephone - • • 50.00 25.00 30.00 Eepairs Miscellaneous • ■ 486.00 160.00 $2,600.00 Form Letters and Publicity Ideas 125 Out Hesources on Every Member Plan : With a resident membership approximating 125, the average is forty cents per week per member. However, a number of our young people and a few older are not in a position to meet this average. Therefore every one should make as large a pledge as possible. Will you do your part ? The Assets column on next page shows how the amount can perhaps be most fairly divided among om* member- ship. {Page 2.^ 10 members at $1.00 weekly • . $10.00 10 members at .75 weekly - 7.50 30 members at .50 weekly • - 15.00 50 members at .25 weekly - . 12.50 9 members at .20 weekly • 1.80 10 members at .10 weekly 1.00 6 members at .05 weekly .30 L25 members $ 48.10 Total pledges . - $ 2500.00. Bememler : This appeal to you is made in a Christian spirit — in the spirit of Him who made the Perfect Gift of His own life for the world's redemp- tion. Therefore, make your return in a Christian spirit. Whatever your gift — be it great as the rich might give or only the mite the widow gave — it is the spirit of the gift that counts in God's cause. Let it be loving, willing, from the heart. If not, don't give at all. This church cherishes the penny from the heart of the child as much as the greater gifts from richer members. 126 Modern Church Finance GIVE I " Give as you would if an angel Awaited your gift at the door ; Give as you would if to-morrow Found you where waiting is o'er ; Give as you would to the Master, If you met His searching look ; Give as you would of your substance, If His hand the offering took.^^ *' Give and it shall be given unto you, good measure, pressed down, and shaken together and running over.'' ** Freely ye have received, freely give." [^Letter explaining new items.] The budget for expenses of the First Methodist Episcopal Church of for the conference year commencing October 1, 1915, speaks for itself. It is as follows : Pastoral Support, Pastor, District Superintendent, Bishops, Confer- ence Claimants - - - $3,390.00 Deaconess Secretary and book- keeper 600.00 Janitor 720.00 Fuel and Light - - - . 620.00 Music 800.00 Bepairs and up-keep - - • 500.00 Printing, postage, publicity, extra speakers, etc. .... 500.00 Support of Olivet Church - - 300.00 Debt sinking fund - - . 1,000.00 Sunday-school - - . - 770.00 Total $9,200.00 Form Letters and Publicity Ideas 127 Items which apparently increase the budget over last year : Sinking Fund, to cover debt from last year - $1,000.00 Sunday-school - - 770.00 Deaconess Secretary - 600.00 Olivet subscription - 300.00 Increase on pastor's salary 250.00 Increase for music - 300.00 Estimate for extra speakers, etc. - - - - 160.00 Total - • - $3,370.00 Items saved as compared with last year : Associate Pastor - • - $1,000.00 Financial Secretary - - - 100.00 Extra Income, not in last year's budget (amount raised by Sun- day-school last year) - - 700.00 $1,800.00 Total to deduct from above increase - - - $1,800.00 Actual increase of budget over last year - - $1,570.00 There is an apparent increase in the budget from last year of $1,570. An actual analysis really does not show it. In the past we have blinded ourselves to actual needs and necessities. The money was raised or else there was a deficit, and for years a deficit has been carried over in the fund from one year to the other, besides the special collections and special campaigns to raise money to take care of this and that. 128 Modern Church Finance It costs you and me and every member of the church less if the finances are put upon a business basis than if they are permitted to continue in a haphazard manner. We are not blaming you nor any member of the church. We all share the blame if there is any. It will take less money to subscribe this budget than if we fall short and have to borrow money at interest and go down in our pockets to pay the deficit. Subscribe to the budget your proportion and you will not be asked for Sunday-school collec- tions or other collections for our local work. The budget covers everything, besides the deficits ac- crued from every previous year. In making your subscription cover everything, add together what you have paid to the budget, the Sunday-school and occasional extra collections. After adding this together every member^s sub- scription should be increased at least thirty per cent, over last year. Some have voluntarily in- creased their subscriptions from fifty to one hun- dred per cent. [A Church in severe straits making an ap'portionment.'\ Dear Friend : As officers of your Church, we beg your cheerful and prayerful consideration of this letter. Spiritually we are prosperous, but we have reached a financial crisis, due to various causes Form Letters and Publicity Ideas 129 which we will not stop to relate. This crisis must be immediately met or we must give up our pastor, discontinue our services and close our doors. We feel that you, and each other member, will be will- ing to come to the rescue and to do your utmost to prevent such a dire calamity and disgrace to us as a church, and such a blow to the cause of Christ. Our financial condition is briefly as follows : It requires $3,000 a year to meet our current expenses. We should have this amount, a weekly income of $57.67, subscribed. Instead, we only have at pres- ent subscriptions amounting to $1,898 per year or $36.50 weekly. Some eighty members make no definite subscription. Debt On Church Frope^^ty. Mortgage .... $3,050.00 inierest - - . . Total - - . - Ittii.UU $3,233.00 Debts for Current JExpense, KoteinBank .... $ 250.00 Interest - 15.00 Organ Eepair 22.25 Mrs. Plested - 36.00 Janitor - 30.00 Pastor for July 166.66 Light to July 1st 19.10 Total ... Whole indebtedness August 1, 1909 $ 539.01 $3,233.00 $3,772.01 130 Modern Church Finance The $539 owed by the current expense fund should be paid at once, but the treasury is empty. At a joint meeting of the ofl&cers it was agreed to entirely reorganize our financial methods so that EACH MEMBER, including children, should bear a portion of the current expenses ; and that hereafter, to be considered a member in good standing, each ONE should make and pay a subscription to the current expenses, if not more than five cents per week. Exception to be made only for those who have nothing to give, or who render service to the church which otherwise would have to be paid for. It was agreed also to make a suggested appor- tionment, stating to each member the least amount we will need to receive from that person in order to raise the full amount of $3,000 needed. This is no new plan. It is the one used by many churches of all denominations. It is only an attempt to ap- ply sound business principles to the affairs of the church. We appeal to you to help us maintain the existence of our church to the glory of God and the extension of the Master's Kingdom, by cheerfully entering into this plan. We urge also the importance of paying your sub- scription in weekly installments, through envelopes that will be furnished, that we may pay all bills as we go and keep out of debt. The amount we would suggest as your apportionment for current expenses would be at least ( ) per week. You will be called upon by solicitors within a few days. Form Letters and Publicity Ideas 131 Please subscribe more than this if you can in order to help pay our mortgage debt. We beg of you a careful and prayerful considera- tion of this matter. The life of our church de- mands it. Sincerely yours, [Letter to non-resident me^nbers."] Dear Friend : Moved by a sense of our responsibility as officers of the Church, and in obedience to the recommendation of the General Assembly, we are addressing this letter to you. Because of the large number whom we must thus address, making it impracticable to write to each personally, we trust you will consider this a per- sonal communication. We are convinced that we, like other Churches, have two classes of non-resident members. First : — Those who, while conscientious in their attendance upon the ordinances of the Church when they were in , have become careless in their new homes. Not having identified themselves with the Church life in their communities, they are losing immeasurably in the matter of privilege and duty. If you helong to this clasSj we urge you, for your own spiritual welfare, your influence, and the glory of our common Kedeemer, to choose a Church home, ask us for a letter of dismission thereto, and take up 132 Modern Church Finance the responsibilities and fellowship of Church life in your present home. Second: — Those who, while conscientious in the discharge of religious duties in their new home, have failed, for reasons which seem good to them, to take their letters from the Church. If you belong to this class ^ we ash you to exam- ine these reasons anew, and ask yourself if they are sufficient to justify the loss which we fear you must sustain by not being enrolled as an active member of the Church in your own Community. We are not insensible to the ties which bind us all to the old Church, wherever we may be ; nor are we lacking in sentiment when we write thus. We are actuated solely by the spiritual reasons which we have already given. If, after consideration and prayer, it seems best to you to allow your membership to remain in our Church, we would mention another fact. Our General Assembly Assessment, our appor- tionments and the other benevolent enterprises of our Church at large are based upon our Church membership as reported to the Assembly. If a large number of our members are noiv-resident and non-contributing^ it follows that their share for these causes must be jpaid by the resident Qnembership, or else our church must fall below its jprojport/ion in the matter of contributions^ and lose its standing in a measure. We are sure that you do not intend either to be tho case, and that, when your attention is called to Form Letters and Publicity Ideas 133 the fact, you will send, at stated intervals, such con- tributions as you may be able to make to the above mentioned causes, so long as you may remain a member of this Church. We are aware that de- mands are made upon you in your present home, and yet we are convinced that the loyalty of love will prompt you to do this if you wish us to con- sider you a member. We have lately completed an Every Member Can- vass of our congregation for contributions to church support and general benevolence. Our ideal is to have each member share in the activities of the Church at home and abroad. Will you not help us to realize this ideal ? Contributions should be sent to Mr. John W. Milam, Treasurer, with note as to how the same are to be used. Very cordially yours, [ Giving financial details. ] To the Friends and Members : Occasional questions are asked the oflBcers of our church regarding certain financial obligations. At the joint meeting of the Trustees, Deacons and Elders to-day in the chapel we decided to give a full account of our resources and liabilities. It afiPords us great pleasure to send a detailed state- ment so that every member may fully understand the situation and contribute intelligently. 134 Modern Church Finance "We are greatly encouraged with our outlook. A number of our people have volunteered to in- crease, some even to double, their subscription for the support of the church. The attendance at Sun- day-school and preaching services has been increas- ing and the Sabbath morning service surpasses our anticipation. The pastor is doing all he can to promote the welfare of our organization and he deserves our hearty cooperation to make all de- partments successful. We reported 265 members in April, though we have many more on our roll in whom we have a deep interest and to whom our pastor is giving much attention. On the Main Church building we carry ^^1 6,000 fire insurance : ;^2,666 on the organ ; ;$2,313 on the carpet, pews and other furniture ; $4:36 on gas and electric light fixtures; $S56 on the heating appa- ratus, and the balance, ^^10,229, on the building itself. The Chapel is insured for ;^2,000, and the Manse for |I4,500, of which ;^150 is on the barn. The New Albany Trust Company holds policies for ;$2,500 to secure their loan on that property and we carry the balance of ;^2,000. Our insurance is in twelve policies in nine companies. Mr. H. E. Barrett is special trustee for the Caro- line Sloan Endowment Fund amounting to ^2,T00 which is temporarily placed as a first mortgage loan on the Manse. At the time the Manse was purchased for ;^6,500 the Caroline Sloan Fund of ;^2,700 was utilized and Form Letters and Publicity Ideas 135 the balance, ;^3,800, was borrowed from the New Albany Trust Company, who took a second mort- gage. Of this ;^3,800 we have paid ;^2,060 which leaves a balance of ;^ 1,740 at 6 per cent, payable semi-annually. October 14th, interest on this loan amounting to ;^52.98 was due. The Ladies' Sewing Society recently expended ;$214 in beautifying the Chapel, on carpet, floor paper and linoleum, wall paper, cleaning, laying carpet and repairs. All amounts have been paid in full except the carpet, on which they owe 1^51.50. Mrs. Mary HoUman, Aid Society treasurer, has on hand $36.74:. Mrs. Mary Collins, Deaconess' Fund treasurer, has on hand ;^29.85. Our present financial standing is as follows : Eesources October 15th Property on Bank Street • - $30,000 Manse 6,600 Caroline Sloan Fund • - - 2,700 $39,200 Liabilities October 15th New Albany Trust Co. Loan - $1,740.00 New Albany Trust Co. Interest, 52.98 Bonds due June 1, 1914 Note, New Albany National Bank Note, New Albany Second Na tional Bank ... 8. W. Vance, insurance premium New Albany Trust Co., insurance premium $1,792.98 1,400.00 250.00 100.00 44.00 12.00 136 Modern Church Finance Plumer and Co. - - - - 28.45 Mrs. W. A. Hedden, organist - 150.00 Pastor on September salary - 50.00 Total indebtedness - - - $3,827.43 This showing is very encouraging. From this ;^3,827.43 we may in a sense dismiss from our minds the ;^1,400 due on bonds in June, 1914, and the debt on the Manse, for the good women have gen- erously undertaken that work, and whatever they start to do they finish energetically. This leaves a debt of only ^634.45. Our budget per annum is as follows : Pastor's Salary ... - $1,500.00 Organist - . - - - 150.00 Sexton 240.00 Fuel and Light, estimated - - 150.00 Incidentals . . . , 100.00 Interest - . - - . 185.46 Insurance 170.00 $2,495.46 The congregation ought at once to subscribe an amount equal to the budget plus ^634.45 making a total of ;^3,129.91. This will materially decrease our interest account and wipe out old debts which have been hanging over us for years. If we do this, our budget next year will be decreased ^200 on the insurance and interest account. We anticipate your hearty approval of the above Form Letters and Publicity Ideas 137 report and a generous response when the officers call on you for your subscription. It is evident that those who subscribed last year will need, as a number have already volunteered to do, to increase their contributions if it is possible, and we trust that all will be prepared to give cheerfully and generously. We are your servants in the Lord, Elders, Deacons and Trustees. ITo friends not members of the church,'] Dear Friend : While you are not a member of our church, we take the liberty of writing you as one of its friends and neighbors. We enclose a statement of our work and plans believing you will be inter- ested ; also a subscription card, trusting you will help support the work which the Church is doing for this community, and for benevolences. There are persons on our books who give from five cents to ten dollars per week. Any amount you feel in- clined to give will help the church to do a still greater work and will greatly encourage us. Your subscription need not begin till January, but we are now making up our budget for next year. Thanking you in advance for any substantial in- terest, we are, Yery sincerely yours, 138 Modern Church Finance [Second letter for new mbscriptions.'] DearM : Some days ago we wrote you asking for a subscription for 191 — . We hesitate very much to write you again, but next year is the year of our church's life and we are quite anxious to mark this year by enlarging our service by enlarg- ing our pledged income. We would greatly appre- ciate it if you will pledge any amount you feel like giving. We have our regular meeting next week to fix up our budget for the following year. We trust you will be willing to respond and to favor us before that date ? Let us thank you in advance for your help. Yery sincerely yours, [For renewaUy when no canvass is nuide,'\ Dear Mr. : You are already supporting our church, and we greatly appreciate your help in the past. We have adopted the same system for next year, and we desire you, therefore, to renew your subscrip- tion on the enclosed card. We need an increase of twenty per cent, in income and hope you can make such an increase or more, since some cannot make any increase. We would also request that, instead of one mem- Form Letters and Publicity Ideas 139 ber of the family giving for all, each member sub- scribe for himself. We most earnestly desire each one — old and young alike — to be represented on our books, in order that each may have a share in, and feel a personal responsibility for, the institution, hence we enclose cards for each member of your household. You may mail the enclosed card to the treasurer, Mr. , or put it on the collection plate. Kindly return it at your earliest convenience, so that our plans for next year may not be delayed. We shall appreciate your courtesy in so doing. Unless we hear from you by , we shall at least count on you to continue your present pledges. Very sincerely yours, [To members of the Sunday-school^ who are not church member s."] My Dear : Although you are not yet a member of the church, you attend the Sunday-school, which is part of the church. We enclose a card asking you to become a regular subscriber. We ask this be- cause we want you to feel that you have a share in the church work. If you can only give a few cents a week, or only one cent, do not hesitate to give that. Many small amounts added together will be a real help to the church. 140 Modern Church Finance If you return the enclosed card, we will send you, Christmas week, a package of envelopes just like those which the grown people use, except that they are printed in red instead of black. You may take the envelopes with you to Sunday-school, or put them on the church plate. Pocket No. 2 is for offerings to Missionary work. We suggest that you give to these causes out of your own earnings or out of your own allowance. It is a good thing to acquire the habit of giving to unselfish objects. Thanking you for an early reply, we are Very sincerely yours. [To he sent to new members of the ChurchJ^ My Deak Mr. : You have recently united with our church, and we give you a most hearty welcome into it and its family. Confident that you will be glad to regularly support your new church home, we en- close a subscription card. The Church depends entirely for its support on voluntary contributions. Whether the amount you give be large or small is a matter for you alone to say, but we trust you will not hesitate to pledge some amount, even if it is not as large as you would like to make it. The spirit of sacrifice back of a gift is quite as important as its size. Form Letters and Publicity Ideas 141 Wo strongly recommend the weekly envelope plan, because it enables us to meet our obligations promptly, and because the kind of envelope we use furnishes you the best method of making offerings to the great missionary enterprises of the Church at large. You may mail the enclosed card to the treasurer, Mr. , or put it on the collection plate, or hand it to the minister, Mr. . Thanking you for an early reply, we are Very sincerely yours, ^Letter the second year,] Dear Friends : The Every Member Canvass with its accom- panying features of individual pledges to both the Current Expense and Benevolence Budgets, and the use of the duplex weekly envelopes for the con- venience of subscribers in paying their pledges, met such favor with the people when the pledges were solicited and proved so pronounced a success in pro- viding a constant income through the year that the Session and Trustees have adopted it for the new fiscal year which begins April 1st. In so doing we are in line with our General Assembly's recommend- ations and with progressive churches the coun- try over. (Then follows a statement of budget, plans, details, suggestions as to increases, children, etc.) 142 Modern Church Finance [Letter from the Dean of the Cathedral (P. ^.), 8t. Louis,'] {Suggestive and Inspiring) The real question before us is — providing by the envelope plan for $200 per week. It goes without saying that we must give of that which we have. We are all equally interested and ought to have an equal share. Those who have much should give plenteously, and those who have little should do their diligence gladly to give of that little. Every one on the first day of the week, according as God hath prospered him. This congregation is made up of all sorts and conditions. Some of us may give ten dollars per week, when others can give only ten cents per week, each according to ability. While the pledge is made on a weekly basis, it may be paid weekly, monthly or quarterly, accord- ing to convenience. The plan is simple and definite. It is, in the ex- perience of many congregations throughout the country, proving successful and efficient. There is no reason why it should not succeed with us. But it requires that we should all fall in line, support the Chapter in its plan, and give it a thorough trial. All of us, who are deeply interested in the work, desire that this Cathedral shall be a home for all people. Some of us can give time and service, some of us can give money ; but on one thing we are agreed. We do not desire that any man, woman or child shall feel that the doors of this Church are closed to them for the lack of money. Form Letters and Publicity Ideas 143 Eich and poor alike should feel that this is their Father's House, and that they may find here a cordial welcome. We have a great heritage from the past, we are set in the heart of the city, and at the center of the Diocese. A large social service work stares us in the face. I know how varied are the interests that claim our attention, but without hesitation I maintain that to all of us who belong here, this Cathedral and its work easily claims first place. In the midst of a teeming population of sorrow- ing and sinning humanity we are to hold aloft the Cross of the Son of Man as the balm in all sorrow and the cure for all sin. The Lord Jesus Christ through His Church is carrying on His work to- day and you and I are called to be His agents. His representatives, His fellow workers. No privilege or opportunity which the world can give compares with that — fellow workers with the living God. All we have and are we have received of Him, all we have and are we owe to Him, all we have and are we are bound to use for Him. We ought not to give grudgingly, we must long to do all we can to make this work fitly represent the Master whom we serve. Our gifts should be but the tokens of our love and desire that His name may be known to all men — His tenderness. His pity. His love. Along with them shall go our prayers that He may accept and bless our offer- ings, though we are unworthy to offer Him any 144 Modern Church Finance gift. The wonder of His love is nowhere more truly shown than in the fact that He who has given us all should be glad to receive back some small portion and accept it as a token of our love. Dearly Beloved, we are living in a marvellous time. A time of prosperity and luxury and wealth, and whether we have much or little, we are all spending too much on bodily comforts and adorn- ments, and counting them necessaries. We know it, many of us regret it, and hardly any of us know how to avoid it. We feel bound to live as others do, to take an interest in ail that goes on around us, to keep as it were our place in our circle — and that takes all we have. Perhaps you saw the clipping from the diary of a woman who had a hundred dollars a week and kept a strict account of all she spent. The last item was thirty-five cents — twenty-five cents for an ofifering in Church and ten cents for the Woman's Auxiliary dues. It was all she had left at the end of the week. Taking a friend to lunch and the matin6e had cost ten times that amount. Most of us spend all we have, and there is only one way to give to God a due proportion, and that is to set aside for God and His work some portion of our income and use it for Him and not for our- selves. The Jew set aside one-tenth. It was part of his religion. St. Paul was brought up with that idea, but he gave the spirit of it when he said, ** ac- cording as God hath prospered you." Sometimes we grow weary of speaking of money Form Letters and Publicity Ideas 145 so often. Many in this congregation do not need reminding of their responsibility because they give so generously and quickly, give as God has pros- pered them, feeling it their greatest privilege to re- turn to God the gifts He has so abundantly show- ered on them. These people are the greatest com- fort and inspiration and, whether they can give much or little, the spirit is the same. They give not grudgingly or of necessity, but gladly and thankfully. I would not advocate the tithe as a duty. In the complex industrial conditions in which we live, for some a tenth would take away the necessities of life and for others a tenth would not take away a single luxury. But I do believe that our money is a trust from God and that each one of us should set aside some definite proportion of our income and use it for God's work. The principle involved is that which comes in prayer. It is our recogni- tion that all we have is from God and that we re- turn to Him some definite portion as a token and recognition of the fact. Gviie on principle, not as a whim, not because some tender chord is touched, not from mere sentiment. We want that spirit to grow and increase. When our giving has hecome our privilege, it will hecom^e as much apart of our religion as our prayers. " Must I pray ? " — will not develop a spirit of devotion. " May I pray ? " — will draw us close to the Father and we shall feel and know His love. 146 Modern Church Finance [J.W Indiana Church Finance Survey. '\ It seems that the 470 members whose names ap- pear in our new manual represent 219 families, but regular contributions are made (as far as the treasurer's books show) by only 91 families repre- senting 173 church members. Occasional contri- butions are made by 24 other families, representing 37 members, though many of these members do not contribute individually. There are 104 families, representing 166 of our members, whose names do not appear at all upon the treasurer's books. What- ever contribution they make to the church support is placed upon the contribution plate, and the usual cash collection is not large. These figures do not include the students, nor the 73 non-resident mem- bers, of whom only one is a regular subscriber. But there are 24 additional subscribers — twenty of them regular — whose names are not upon our roll of church members but who belong to the congre- gation. The surprising fact lay in the statement that of all the names in our manual, only 157 appear on the treasurer's book ; 128 as regular and 29 as oc- casional subscribers. The tabulation was not made to cover our benevolent subscriptions. But that would show a still larger proportion of non-sub- scribers. The committee and their helpers hope to visit every family in the congregation before the first of April if possible. The motto upon their circular reads : " Something every Sunday from every one, — something for ourselves ; somethinrc Form Letters and Publicity Ideas 147 for others." We hope that by this canvass the church will actualize this ideal. Form Ko. 8 [To he sent in recognition of subscription,'] Dear M : Your subscription of has been re- ceived. Please accept our sincere thanks. The support which you so freely and cheerfully give is much appreciated. It is our earnest desire to make the church of service and comfort to you, to the community and to the world. We are sending you, under separate cover, a package of envelopes for the year (or for the remaining Sundays of the present year). You will notice that our envelopes enable sub- scribers to pay their subscriptions to the church each week. We hope soon to give a dollar for mis- sionary work, for others, for every dollar we spend on ourselves. We are sending you a new art calendar which we trust you will enjoy. It will furnish you a con- venient method of keeping your envelopes. Yours very sincerely, Hyde Park Presbyterian Church Bulletin 1 (sent by mail) " Get together " is the twentieth century note of emphasis in Christian work. As never before the 148 Modem Church Finance Churches of Christ are cooperating, and one of the first results is a determination to deal in a thorough way with their whole problem of church and mis- sionary finance. Forty denominations having twenty million mem- bers in America will simultaneously canvass all their people in the month of March. Our Church will cooperate. Groups of visitors are now forming and training. This communica- tion is a part of the educational campaign. We want all our people to know what our great Church is doing and in what way they can help. Please read the enclosed leaflet entitled : " Unity, Strength, Efficiency." It will give a brief descrip- tion of how our church is constituted, and how it works. More of this will follow next week. We simply ask that every memher of your household give fifteen minutes to reading this leaflet. During the two succeeding weeks. Bulletins 2 and 3 followed, an attractive booklet accompanying each. Material for Folders and Sermons An Ideal Worthy of Any Christian Negatively Stated I positively refuse so to give that if every other member contributed as irregularly and in the same Form Letters and Publicity Ideas 149 proportion to his means as I am doing, it would be impossible for my church to meet its missionary and current expense budgets. For if I have a moral right to do it, so has another member and so has every member. Positively Stated Hence, I will so give, week by week, to world wide missions and the local expenses of my church, that if every other member of every other church should give, in proportion to his ability, as I am giving, the Lord's treasury would be adequately supplied with the funds needed. — «/. Y, Aitchison, Small Givers " The Lord must have loved the common peo- ple," said Abraham Lincoln, "for He has made so many of them." A few notable men have been needed to do a few great things, but the great work of the world is being done by a great com- pany of ordinary people. Thank the Lord if He has given you but one or two talents for He has provided so many places where you can be used in His service. You don't have to wait a long time for an opportunity to use " one talent." The " ten talent " man may waste much time before his op- portunity arrives. The many common, every-day duties demand our constant thought and consecra- tion if we would prove faithful. The surplus wealth of our country is increasing at the rate of seventeen million dollars a day. 150 Modern Church Finance Should our Lord have to go legging for the needed funds to carry His Gospel to the ends of the earth ? Yet we have no coin in circulation small enough to represent the average weekly gifts of our Baptist churches to either state, home or foreign missions. A Little More Than Your Income A young man, being asked how much it cost to live in New York City, replied : " A little more than your income, whatever that is." A young city clergyman on his first round of parish calls found a family on the verge of starvation. The man had been out of work for months. He had a wife and five children, the youngest a baby. They had just eaten the last bit of food in the house. The young clergyman gave them five dollars and collected for them twenty dollars more before the day was out. A few days later he called to see about getting work for the man. They were again on the point of starving. With the twenty-five dollars the woman had bought a fine new baby carriage, some coffee and sugar. When the clergyman expostu- lated she indignantly denied extravagance. The children had broken the old carriage, and it was necessary the baby should have a daily airing. As for the coffee it was the first they had had in weeks. They were accustomed to it and needed it. — Ajppleton^s Magazine. Mark Twain always said " Never give a man ^ew inspiration to give without very soon giving Form Letters and Publicity Ideas 151 him a chance to give." It is a scientific fact that to stir the emotions and not transmute the resultant impulse into action injures him who has thus been stirred — weakens his power to act the next time. If any campaign, whether political, financial or evangelistic is not promptly followed up and clinched, such a campaign has done harm instead of good. Use the Church Calendar to keep the finances before your people. The paragraphs below ap- peared, one each week, in the Calendar of a very large City Church, under the same head : THE EVERY MEMBER CANVASS I During the month of March practically all the Protestant churches of America will be at work upon their financial problems, local and missionary. Every member of every congregation will be given an opportunity to definitely consider his responsi- bility to help support the work his church is doing. At last it looks as if the Church of Christ in America had determined to give the lie to the world^s slander that its "methods have not been businesslike." The Church's new business shib- boleth seems to be ^'•Everybody Giving, Nobody Owing, ^^ ^''System, Not Spasnij Is God's Method,^^ 152 Modern Church Finance II An enthusiastic meeting of the Elders, Trustees, Deacons and Keception Committee was held last Sabbath afternoon to plan for the " Every Member Canvass." An excellent committee was appointed, and significant results are expected from plans which are under way. The prayers of this church are requested that the blessing of God may rest upon effort and result. Ill The Presbyterian Denomination, with thirty- nine other Protestant bodies in the United States and Canada, has entered the movement for " Simul- taneous Every Member Canvass," to secure every member's financial assistance in the support of the Church and her world-wide work. Do you ash why? 1. Because efficiency de- mands it. Nearly nine-tenths of the Church's work is done by one-tenth of the members. Is this efficiency ? Every member is the steward of God's bounty. If every member faithfully dis- charged his stewardship, nearly ten times the work could be accomplished. The City of New Orleans is spending one million dollars in making a survey of the city's resources and advantages, so she can win Panama canal trade. It will be worth the effort to develop the unused resources in our in- active church membership. 2. Because every member needs the spiritual blessing of giving. " Kemember the words of the Form Letters and Publicity Ideas 153 Lord Jesus, how He said, it is more blessed to give than to receive." 3. Because every member is under covenant to support the Church and her work. " Upon the first day of the week let every one of you lay by him in store as God hath prospered him " (1 Cor. xvi. 2). WUl You Join This Every Member Movement f " Wisdom is in knowing what to do, skill is in knowing how to do it, virtue is in doing it." DOLLAKS AND DUTY " The philanthropists are the happiest of men ; for true joy is in giving, not in getting." *' There are three nerve centers in the spiritual man, the head, the heart and the pocket book. The reason congregations start when money is men- tioned is because the last is the most sensitive of the three." — Joh7i E. Pounds. Offerings, Not Collections A little boy was saving some of the best meat on his plate for his dog ; but his mother noticed it, and told him to eat that himself, and after dinner he could give to the dog what was left on the plates. After dinner he picked the little bits of 1 j'4 Modern Church Finance fat, and bone, and gristle that were left and took them to the dog, and some one heard him say, sadly, "I meant to bring an offering, Fido; but I've only got a collection." THE TWO BASKETS St. Peter, from the door of heaven, one day Sped two young angels on their happy way, For the first time to see the world in May, — Both bearing baskets. They were to bring back flowers more fragrant far Than budding rose and blooming hawthorn are ; They were to bring the praise of all the star Back in their baskets. The Angel of Thanksgiving, full of glee. Donned a huge hamper half as big as he ; But the Collector of Petitions — see ! With a small basket. When they returned, St. Peter, as before, Sat with his golden keys beside the door ; But each appeared to be in trouble sore About his basket. The Angel of Petitions bore a sack Crammed full, and bound uncouthly on his back ; Yet even then it seemed that he had lack Of bag or basket. Form Letters and Publicity Ideas 155 The Angel of Thanksgiving blushed to feel The empty lightness of his mighty creel j *^ But three ! " he muttered — turning on his heel To hide his basket. Then spoke St. Peter : " When again you go On a prayer gathering, you will better know That men's petitions in the world below Fill a big basket. " But when you go to gather up their thanks For prayers well answered and forgiven pranks, For health restored and disentangled hanks, — Your smallest basket ! " His Plan Somebody has supposed the scene that he thinks may have taken place after Jesus went back to heaven. The Master is walking with Gabriel, talking intently, earnestly. Gabriel is saying: "Master, you died for the whole world down there, did you not ? " " Yes." " You must have suffered much," with an earnest look into that great face. " Yes," again comes the answer in a wondrous voice, very quiet but strangely full of deepest feeling. " And do they all know about it ? " *' Oh, no ; only a few in Palestine know about it so far." " Well, Master, what is your plan ? What have you done about telling the world that you have died for them ? What is your plan ? " " Well," the Master is supposed to answer, " I asked Peter and James and John, and little Scotch 1^6 Modern Church Finance Andrew, and some more of them down there, just to make it the business of their lives to tell others, and the others others, and yet others, and still others, until the last man in the farthest circle has heard the story, and has felt the thrilling and the thralling power of it." And Gabriel knows us folks down here pretty well. He has had more than one contact with the earth. He knows the kind of stuff in us. And he is supposed to answer, with a sort of hesitating re- luctance, as though he could see difficulties in the working of the plan, " Yes — but— suppose Peter fails. Suppose after a while John simply does not tell others. Suppose their descendants, their suc- cessors away off in the first edge of the twentieth century, get so husy about things — some of them proper enough, some of them may not be so proper — that they do not tell others^ what then f " And his eyes are big with the intenseness of his thought, for he is thinking of the suffering, and he is think- ing, too, of the difference to the man who hasn't been told,—" What then ? " And back comes that quiet, wondrous voice of Jesus : " Gabriel, I haven't made any other j^lans^ — Pm counting on them.'^' — S. D. Gordon, In Account With God It might help parsimonious Christians to look a little over their account with the Lord. It would stand somewhat thus : — Form Letters and Publicity Ideas 157 Brother John Smith, in account with his Master ^ the Lord of the whole earth. Dr. To 10 showers of rain on his fields at $25 per shower .... $250.00 2 extra showers at a critical period, $50 each - - - - - 100.00 60 days of sunshine at $6 - - 300.00 $650.00 Cb. By subscription for pastor^ s salary $10.00 Home missions - - - - .26 Foreign missions - - • - .10 $10.35 This shows a heavy balance against Brother John Smith, and it would be heavy even if he had given ten times as much, for the whole farm is the Lord's. — William Ashniore^ D, D.y i/a " NoTthfield Tear-Book,^'* Till Enlisting and Training the Canvassers THE personal canvass is essential to the largest results in the number and size of pledges, and the selection and training of canvassers is equally essential to the success of a canvass. Uninformed and unspiritual workers will "make the motions" of an efficient canvass with results that are utterly inadequate if not injurious. Untactful and faultfinding canvassers sometimes discourage gifts for benevolences and even for church support by disparaging missions, criticiz- ing the church leadership or methods, suggesting heathenish selfishness, or creating friction. Sometimes a church employs an expert can- vasser, either one of its members who has experi- ence with insurance or other soliciting, or a stranger secured through the "Church Efficiency Bureau" or some other agency. An expert canvasser will frequently secure more liberal pledges than inex- perienced volunteers, but this method should be a last resort. The members need the experience of the can- vass. The officers need the close insight it will give them into the lives and homes of their mem- 158 Enlisting and Training the Canvassers 159 bers. The training as well as the task will develop their own liberality and spirituality and will insure their larger efficiency in all other church work. In the Apostolic church every member was a worker. Medieval Romanism changed this and expected ordained priests to do all the work. The reformers failed to return to the New Testament method. The Every Member Canvass is one of the best means of teaching laymen their duty and pre- paring them for more difficult spiritual responsi- bilities. Draft the canvassers. Do not wait for volun- teers. Select them with great care, considering their liberality and intelligence, their spirituality and diligence. Get the best men in the church. If there is danger that they will hesitate notify them of their appointment only after pulpit inspi- ration. Call them together immediately after a sermon, or a supper, where the work and its im- portance is fully presented. Show them that the canvass is absolutely necessary and that men of the highest standing and the largest wealth every- where engage in it. Of the forty canvassers in one church, an ex-governor and his son, two mil- lionaire manufacturers, a supreme court justice, two leading lawyers of the state and the president of its largest bank were among the captains and canvassers. Select enough canvassers to finish the work in one day if possible without any team making over from six to ten calls, but do not sacrifice efficiency l6o Modern Church Finance for numbers. Sometimes only two or three per cent, of the members have the needed missionary zeal and loyalty, but from eight to ten per cent. can usually be enlisted. Some very unpromising timber can be developed into efficient workers by personal conferences, inspiring sermons and proper coaching. Use all persons who are competent without re- gard to office or sex. Women sometimes make the best canvassers and have the largest enthusiasm. Sometimes officers have fallen into ruts and members of the Adult Bible Class will be more responsive and faithful. Young people are often very efficient, especially with those of their own age. Interview personally those who hesitate to help. For their own spiritual good, persist until they enlist. To allow them to shirk is to confirm them in religious neglect. Show them that it will not be a difficult task, that it takes but one afternoon, that others have found the work delightful and that it is their duty to give their time and in- fluence for this as well as for other phases of the Lord's work. Sometimes they will respond more readily to the appeal of a captain whom they like, if assured of having an intimate friend as team- mate, if told what prominent people will help, or if allowed to choose whom they will canvass. Coach all the canvassers. Even if they have been successful in former years, their zeal and their memories need refreshing. Have them practice on Enlisting and Training the Canvassers 161 one another in the approach and in answering objections. Bring the canvassers together on Sunday p. M., or on week nights, with a supper if necessary, for two or three training conferences. Their work is a form of salesmanship. One church finance ex- pert says : " I was once a book agent. The first day I sold only one book. The second day I sold fourteen. The difference was due to the fact that I spent two hours at the close of the first day learning from an experienced agent how to sell the book. The first day only one purchased out of eleven people canvassed, but the second day only three out of seventeen refused to purchase, and two of the three bought books later. Same agent, same book, same class of people, but not the same preparation." Besides emphasizing all the peculiar local prob- lems and conditions, drill them on all points con- cerning the systein and the canvass and on such principles as these (which can be multigraphed for each team if necessary) : Pray before you start out for yourself and those you will canvass. Remember the church is the biggest business in the world. Do not depreciate it by being timid. Expect a favorable response. Optimism with tact is half the victory. Come promptly to the point. Folks have been notified by letter and from the pulpit and expect you. Do not waste time, yet take time to present the matter thoroughly. Assume their sympathy. l62 Modern Church Finance Do not ask, "What do you feel like giving?" They have little idea as to what is needed. Begin by boosting the church, her pastor and her plan. Emphasize her successes, her service to the com- munity, and her opportunities. Tell of increased membership and enlarging progi'am. Explain that a larger budget is needed in order to do a larger work and then say : " Can you not subscribe one dollar per week for yourself, fifty cents for your wife and ten cents for each child ? " (or whatever amounts would be liberal — larger than last year at least). Suggest pledges so liberal that you can compromise on a middle ground if necessary. Many folks will only wake up to their duty when asked for what is beyond their ability. Tell them what some liberal members are doing, especially those of the same, or of less, ability. Insist that they consider the matter thoroughly before handing them the pledge cards. You will receive more if they are signed in 3^our presence, while you are emphasizing the matter. If they are not ready, keep the pledge cards in your pocket, tell them to think it over and you will call again in an hour. Be careful lest current expense subscriptions be reduced in order to give to benevolences. This may cause a deficit, create prejudice among the officers and doom the system. Kemind folks that they owe to support current expenses for they receive their money's worth in the benefits brought by the church to themselves, to their families and to the com- Enlisting and Training the Canvassers 163 munity ; and that they do not really give except to the benevolences. Get the current expense pledge first, but zeal- ously remember the benevolences. Emphasize that all our ancestors were cannibals and heathen before the missionaries came to them, and that decent gratitude compels us to give liberally to send mis- sionaries to those who have not yet received the blessings of our Christian faith. If they have no missionary spirit, try to develop it. Sometimes a missionary subscription can be secured by emphasizing the medical, industrial, educational and other humanitarian phases of the work. Ask subscriptions from non-members, if they are among the constituency who would call your pastor in case of death or other emergency, or are sup- porting no other church. The churches of a com- munity benefit every citizen. They decrease pov- erty and crime and taxes and should have support from every one just as do the schools. If any one aids no church, some one else pays his share for him. • Emphasize that this is an Every Member Canvass, that it is not singling out a few, and that pledges are being asked from every woman and child. Speak to the children in person if possible, to em- phasize their importance. Avoid arguments. Ask them to pray instead of debate with you. Distinguish between sincere and insincere objections. Give information and empha- 164 Modern Church Finance size ideals and your sincerity will be worth more than your arguments. Remind those whom you canvass of the Scrip- tural teaching as to methods on which the system is based and concerning the principles of steward- ship. Emphasize the wonderful privilege of being partners with Christ and the church through gifts. Have well at command a few strong talking points, relating both to the local church and to the benevolent and missionary work. Make clear that your errand is for more than money. "Not yours but you" should be your key-note. Manifest the spirit of Christ. Magnify your mission. Remember that you are helping to develop the character of the givers, to increase the efficiency and spiritual power of the church, to bless your community and its people, and to hasten the Kingdom throughout the nation and the world. Your work is as necessary as that of the minister or the missionary. One canvasser in a large city, who was never able to give above one hundred dollars a year, is said to have been in- strumental in raising $100,000 more than would otherwise have been given. The Lord needs such canvassers. Seek to arouse interest rather than to win by pressure. " A grab may get more money now, but permanent pledges come only by education." Do not apologize. To speak of yourself as " beg- ging " is a disgrace to the church, and an insult to God who is the creator and owner of all wealth Enlisting and Training the Canvassers 165 and who certainly has a right to a liberal share of the increase. Kemember you are simply asking folks to pay what they owe and that they should rather apologize to the church and to the Almighty for having so long neglected to give as the Bible teaches and as the church has need. The law re- quired the Jew to pay a tithe besides another tithe in free-will offerings and special gifts. Surely Chris- tians should give as much from love. If any refuse, or offer " something " which is ut- terly inadequate, tell them that this is not accepted as final and that they will be called on again, and that they are refusing God's claim instead of yours. If any have special interests and will give more to such causes, allow them to designate their gifts. Make your visit spiritually helpful. Seek to give inspiration to those who have grown cold to the church. Urge them to attend regularly. OfiPer prayer if the opportunity offers, either before or after the pledge is received. You can do this with- out offense. Emphasize regular attendance at prayer-meeting and the enrollment of every one in the Sabbath School and the adult classes. Leave behind you a cordial Christian atmosphere. Express the church's interest in them and its ap- preciation of their various efforts in its behalf. Sometimes it is wise to visit a little after the pledges are secured, not to hurry away. Where parties are engaged or absent, call again later in the afternoon, or the next day. l66 Modern Church Finance Keport on every individual, even though it be a discouraging word, so that the committee may promptly follow the matter up. Secure all information which will be of value to the pastors and officers ; changed addresses, cases of illness or unemployment, calls which should be made promptly, reasonable and unreasonable ob- jections met, newly discovered families, possible church members, suggestions as to how to make the church more efficient, etc. Note this informa- tion on the back of the cards at once, lest you for- get it hefore the close of tlie day. Eemember your duty to the heathen, to help se- cure a liberal benevolence budget, for " how shall they hear without a preacher and how shall they preach except they be sent ? " and how shall they be sent except there be money to support them ? Persevere patiently. If you cannot be a mission- ary, you can help send others. Leave some missionary and stewardship pam- phlets or other literature behind you. Secure sub- scriptions to denominational papers and magazines, if you can without neglecting the pledge. Do not show the information cards to those you are to canvass unless directed by the committee. Do not forget that your main duty is to secure pledges. Push other matters only so far as they will not interfere with this. If in a particular case you think some one else might do better, do not ask a pledge. Tell them to think it over. Send another team. Enlisting and Training the Canvassers 167 Possible Objections and Answers Suggested (^Peculiar local problems should be anticipated and can- vassers trained in them. For answers to objections along missionary ly)ies^ see literature of Laymen^s Missionary Movement,) " I never pledge. " Every one makes pledges such as house rent, lodge dues, insurance premiums, sup- port of family, payments on property, etc. You should treat the church the same. You pledged to support the church when you joined it, and you pledged to serve God. All belongs to the Creator and you are merely asked to indicate how much you honestly believe you ought to pay Him through His church. " I prefer to give what I feel when I feel like it." That would be all right if ministers and mis- sionaries and church officers only had to pay bills when they feel like it. The grocer expects you to pay your bills when due even if you do not feel like it and the church must do the same. The pledged contributors average six times as much as those who pay only when they feel like it. The officers must have a pledged income. "I do not like the preacher or soloist." Few citizens would refuse to pay taxes because they do not like the mayor or school-teacher. We must be just as loyal to the church, even though we wish it were different. Few of us are perfect and we must overlook mistakes. Besides, you are not asked to i68 Modern Church Finance pay to the party you dislike, but to the Lord to meet other bills also. " I seldom attend." That is nobody's fault but your own. Do not add to your error by failing also to pay. You believe in the church and you should help the more liberally if you fail to attend and work. You should attend, and begin right now. Fixed charges go on just the same if you do not occupy your seat. " I do not like the financial plan." But you will loyally stand by it just as you do by plans in your lodge or city which the majority adopt. Besides, the plan is being introduced in all churches with great success. All leading Protestant bodies have sanctioned it and your church should not be behind. " I prefer to give once a year, or quarter." But the Bible calls on us to give weekly, to " bring an offering and come into his courts " and to " worship the Lord with an offering " and we should bring offerings as regularly as we listen to sermons or worship in prayer or praise. " Too much trouble to have the change." Not at all. If you give a dollar a week each to church support and benevolence, you get change and fill all the envelopes at the first of each quarter. This takes but a few minutes. Each Sunday morning you simply take the envelope for the day. Simple, isn't it ? " It will be a bother." After you have done it three months, you will like it. It must become a habit like putting on your collar or eating your Enlisting and Training the Canvassers 169 meals ; and will soon be a pleasure, not a bother. Even so, we should obey the Bible and do as others do in the church if it is some bother. " I am too poor." The " poor widow " had only two mites but she gave. You cannot be too poor to miss God's blessing on you and your gift. Be- sides, we are not poor. In heathen lands, the average wage is only ten cents per family per day, and we would have been as poor but for Christ and the church coming to our heathen ancestors and uplifting them. " I want no one to know my gift. The Bible says, ^when thou doest alms let not your right hand know, etc' " But you see Christ specified that as applying to alms, with which we are not concerned. Church support is not alms and every Hebrew gave a tenth of his income and every one knew it. Though we are not to give our alms to be seen of men, we are commanded to let our light shine. But no one need know your pledge for you can sign and seal it and we will give the sealed envelope to the treasurer. " How much is Jones giving ? " Does your duty to the church depend on whether Jones is stingy or liberal ? (If Jones made a liberal pledge, do not hesitate to tell how much.) " I may lose my income." Any time you can- not pay, you can cancel your subscription by noti- fying the treasurer. But you probably have not paid up all your tithes in the past and could pay this out of back tithe. lyo Modern Church Finance " My income is irregular/' Yet you pay about the same rent, lodge dues, grocery and other bills, and you should treat the Lord's church likewise. Pledge on the basis of your last year's income, and you can increase it if you prosper. " Wait a week ; call again." We promised to report this evening. Every one is pledging to-day and you should be in with the others. Cannot you decide without delay ? You do not want us to have the useless labor of hunting you up again. " Leave the pledge card and I will mail it." We must turn in every card, signed or unsigned, to-night. So we will call again in an hour. If you do not pledge to-day, it keeps the committee back and necessitates the work of another com- mittee coming, and they might not find you home. "My wife (or husband) gives for us both." Does she eat or sleep for you ? Each one should have their own w^eekly offering as well as their own hat or breakfast. " They spend too much ; I do not believe in pay- ing for music or . . ." But the cost of living has risen greatly. You spend more for your liv- ing. The church must have the advantage of electric lights, furnace, etc. Our music attracts people who pay more than the music costs, and would leave if it ceased, so count that all their money goes to music and all yours to salary. " I will pay just as much by check." But others will see that you use no envelopes and put in very little, and they will misjudge you as miserly or Enlisting and Training the Canvassers 1 7 1 will give very little, thinking they axe imitating you. Your example to others is very important. "Hard times." But shall retrenchment begin with regard to your Creator ? You owe Him any- way. But it is only " expected according as a man hath." Others suffer from hard times and they will pay their share ; yours too, if you cut down. " The church is always after money." That is what the Irishman said about his wife, adding that of course he never gave her any. The church will stop asking so often If we will all simply do our duty now, enough for the year. " 1 must provide for my family." But you want to help provide a church, which they need just as much as clothes or food. *' Salvation is free." True, but you are simply asked to prove your salvation by your works. Millionaires could not pay for their salvation, but every man is expected to pay to God in accord with his materia] prosperity, whether he has sal- vation or not. "I have no money for the church." Do you want to drive all churches out of town ? If every one said the same, every church would quit busi- ness and we would have things pretty bad. I be- lieve you do not mean what you said. IX The Efficient Canvass and Follow-Up OKGANIZE the work carefully. Focus re- sponsibility and promote emulation by dividing the church into from two to ten districts. Put over each a good captain making him responsible for the liberality and efficiency of his canvassers, for taking the more difficult per- sons, for checking up each team to see that they report a pledge or information concerning each family, for assigning teams for second visits where the tirst team failed, and for turning in complete reports on all points to the Executive Committee. Have the captains spend an evening together, distributing and revising the lists and the can- vassers and discussing all phases of the work. Have each captain call a special meeting of his canvassers, possibly at a supper at his home, to re- ceive their assignments and their final training, for prayer together, and to secure the pledges of the canvassers not already received. Send the canvassers in pairs as Christ sent the seventy. Even Moses was so slow of speech that he needed Aaron to help him. Paul always had Silas or Timothy or Barnabas as a companion. This plan makes it easier for the canvassers and impresses the importance of the matter upon those 172 The Efficient Canvass and FoUow-Up 173 who ai*e canvassed. It permits an elder to go with a trustee and an inexperienced worker to go with one who is expert. Sometimes one of the team ap- peals for church support pledges and the other for benevolences, but both must heartily support the two causes. Sometimes canvassers go by threes or fours, thus making a still greater impression upon such as have failed to do their duty. Assign names judiciously. While geographical distribution should prevail, this should be modified somewhat. Usually one or more picked teams should take the more important and difficult parties without regard to residence. Usually a canvasser turns in the pledges of his family, but sometimes a comparative stranger can secure more liberal re- sponses from fathers or husbands. Send the banker with large influence to those who can give largely. Do not send boys to see the more wealthy or con- servative members. Sometimes the stingy or timid canvasser is sent to see a liberal saint for his own sake. Canvassers should always visit the liberal folks first to strengthen their courage and provide talking points for the other calls. Making the Canvass Make the harvest thorough and effective. Pre- pare as directed in Chapter VI. Usually the canvass is made on a Sunday. To the occasional objection that Sunday is not the proper time, sufficient answer is found in these arguments : 174 Modern Church Finance 1. It is the Lord's business. It is not for per- sonal profit. 2. Offerings and pledges have been received in Sabbath services from time immemorial, and a personal appeal is as proper as a public one. 3. If giving is worship, and gifts should be brought on the Sabbath, pledges for fifty-two acts of worship should certainly be made on Sunday. 4. Canvassers can and will give closer attention to the work, and those canvassed will be free from business pressure and will respond more liberally, before the impressions of the Sunday morning serv- ice have faded from their mind. 5. Sunday canvasses have been more successful than week-day campaigns, and God's blessing may well be accepted as indicating His preference. Have the canvassers lunch together at the church to insure a prompt start, to give opportunity for final instruction and prayer, and for testimony from a few leaders to put " punch and pep " into the work. If a lunch is impossible, they should at least meet together at the church or in their districts immediately after dinner. Such meeting will give opportunity for final questions, and for deepening spiritual convictions. Enthusiasm is essential. Awaken friendly ri- valry between teams and districts as to promptness, as to the number and size of pledges, etc. Have the pastor or secretary remain at the church or at the telephone where the canvassers can call upon him at any time during the afternoon if questions arise. The Efficient Canvass and Follow- Up 175 Complete the work in one day if possible. Al- ways have a time limit. If the canvass is drawn out, the interest and momentum will be lost. Two or three days of business pressure may dissipate all the enthusiasm. At the evening service arrange for reports as to progress made during the day, in- spiring those who have not completed their work to act more promptly. At its close, captains will confer with canvassers and reassign names where necessary. The Efficient Follow-Up Strive promptly to secure subscriptions from those who did not respond within the time limit. Seek to convert those who refused or subscribed inadequately, using literature, addresses and per- sonal work to enlarge their vision and insure more liberal response the next time. Aim to have every resident member and adherent become a subscriber. Follow up absentees by correspondence until they pledge or take their letters to a church they will support. Conserve the enthusiasm and experience of the canvassers. Give them a supper and have them relate their most encouraging and humorous ex- periences. Straighten out misunderstandings and disappointments. Have reports from each team. Have them vote whether the canvass was worth while. Pledge them to regular visits to look after the spiritual interests of those whom they have canvassed. Arrange for them to call on any who 176 Modern Church Finance may fall in arrears during the year. Have them vote for more careful preparation and a more thor- ough canvass next year. Have a thanksgiving and praise service, either on Sabbath evening or at the following mid-week service. Send a letter of appreciation to each subscriber thanking him for his contribution to the success of the campaign, reminding him of his exact weekly pledges and the duty of promptness. Secure from the Duplex Envelope Company, Kichmond, Ya., or the Woolverton Company, Osage, Iowa, specially printed "Visitors' Envel- opes " with envelope racks for each pew, so that all strangers may understand the system and re- ceive a silent invitation to contribute. Keep in the church calendar a reminder of the system and the need of help from every one. Kegular payments will be encouraged by dis- tributing the envelopes in cartons with eyelets, and furnishing hooks by which they can be hung in conspicuous places. Annual calendar cases can be secured for the same purpose, either in stock form or with photos of your church and pastor and an- nouncements of your services, with pockets for the envelopes. Of course envelopes will be furnished to every contributor two weeks before the year begins by mail or by a special visitation. Or they can be left by the canvassers. Be sure that the treasurers and bookkeepers observe faithfully the suggestions as to frequent The Efficient Canvass and Follow-Up 177 reports and statements and collection of arrears as given in chapters relating to their work. Impress upon the people the success of the system by announcing the final results of the canvass in the church calendar or by a special form such as this : ai}c JDupUi' €ut)elope anb our (!II)urcl) The following figurei are presented to show how the Duplex Envelope System —introduced into our church about a month ago— has been received thus far by the members : Number of members who have signed Pledge Cards . . Number who have not signed Fledge Cards . , Number who have used the " Initial Offering *' Envelope . . Number who have not used the «' Initial Offering " Envelope . . The object of the Duplex System is to enable each one to contribute as freely as he can to all the work of the church, but with the least possible strain upon his resources. Will you not at the earliest opportunity fill in your Pledge Card and mail it in the enclosed stamped envelope — using the " Initial Offering" En- velope also if practicable ? By responding promptly you will be definitely aid- ing in the work of putting our church upon the best possible financial basis. .Trbasurbr. Those who refuse to subscribe should be dealt with kindly but firmly. If a molehill has been magnified into a mountain, the trouble can usually be remedied by allowing them to tell to a tactful committee the whole story of their grievances. Urge them to realize that it is a small matter, to forgive and forget as Christians should. If they have a real grievance, remedy it. If a misunder- standing with another member exists, bring them face to face to pray about it. If they persist, urge them to transfer their membership to some other church, since the church can get along without them better than they can get along without some 178 Modem Church Finance church home. Some churches have a rule that any one who fails to contribute for two years after re- peated appeals shall cease to be a regular member, unless they have a good excuse. Some churches print a list of subscribers with the amounts pledged at the beginning of the church year as a " Roll of Honor." Of course they should be reprinted at the year's end, showing payments. If the full budget is not secured, have a special committee make an immediate recanvass of such as should increase, reminding them that " it is not fair to expect those who have done their full duty to make up the deficit, and you will be called on for it later if you do not subscribe more now." If all are uniformly liberal, a ten or twenty per cent, universal increase is sometimes secured. If a def- icit should appear inevitable, raise it at least three months before the next canvass, since people will pledge better when they have not recently been asked to give. The loose offerings, gifts of visitors, pledges from new members, etc., will more than make good any shrinkage. After a vigorous canvass, pastor and officers may feel like saying : " Let us forget it for a while." But as Professor Hopkins says : " There are critical periods in the life of plants when some small meas- ure of assistance may change prospective failure into marked success." It is so with the Every Member Canvass which needs attention through the year. The Efficient Canvass and FoUow-Up 179 Watch for the weeds which spring up. The misunderstandings of a new method have turned many against it. Explain kindly and in detail how to use the double pocket envelope until every- body gets the habit of doing it right. Little mis- takes are harder to correct when they are old. Arrears are more easily remedied when small. Every one needs encouragement. Appreciate the givers. Make frequent reference to the blessings which their prompt payments bring to the church. Optimistic commendation will do much to prevent arrears and prepare for larger liberality. Never nag, nor show pessimism. Begin at once to prepare for the next annual canvass by educational, social and other activities as suggested in Chapter YI. Each canvass should result in a large increase in the number of laymen aglow with the enthusiasm of achievement and eager for "the next task." Give them something to do. Give some of them places by enlarging your Boards. Some churches organize these teams for permanent ministries pro- moting such interests as these suggested by the Commission on Finance of the Methodist Episcopal Church : Go-to-cliurch or Decision day. Eally day for the church and its depart- ments. Passion week services or revival meetings. Gospel team work or community extension. Individual and win-my-chum evangelism. l8o Modern Church Finance Making community survey and completing a church constituency roll. Sunday-schools for needy sections. Church and prayer-meeting attendance. Circulation of church periodicals. News items for the public press. Organized Bible class movement. Sunday-school methods and literature. Mission study classes. Choral societies and choruses. Getting young people to college. Keeping in touch with college young people. Work among boys and girls. Providing and directing recreation. Bringing aged and infirm to church services. "Good fellows" for Thanksgiving, Christ- mas, etc. Surveys of local industrial conditions. Conducting relief or employment bureau. Church and community census. Community betterment. Public reading rooms. Community amusements. Moral safeguards. Police vigilance. Public playgrounds. Child welfare work. Health conditions. Better roads conference. Better schools conference. Suppression of the liquor traffic. Keeping Accounts and Collecting Arrears EFFICIENCY and success in these regards are of primary importance. Nothing can excuse the failure to keep the records accurate and to collect. Church support and benevolence funds should be kept entirely distinct, in two separate bank accounts, by means of duplex envelopes. However, it is most desirable, even if the duplex system is used, to employ a third party as book- keeper for both funds, who shall immediately turn all monies over to the respective treasurers. To employ such a bookkeeper or financial secre- tary will relieve the treasurers of details so that prominent men can accept and will have more time to look after the general financial interests. By using a duplex record the two accounts can be kept as easily as one, without danger of confusion. The purchase price of a book is saved. Names need not be written twice. One turning of the page suffices for both weekly entries, and they can be posted as rapidly as either account separately. Time, postage and printing will be saved by mak- ing out duplex statements and mailing them in one envelope, while any error in putting funds in the 181 i82 Modern Church Finance wrong pocket, or in putting both funds in one pocket, can be remedied more satisfactorily. Such record books can be secured from any envelope publishing company, or through your church pub- lishing department. The bookkeeper is chosen by the finance com- mittee, or the treasurers, with an eye single to efficiency, instead of elected. He should have a salary as do janitors and organists, because of the labor involved and the importance of his work. To tolerate an indifferent, tactless or incompetent bookkeeper is sinful waste. A good one will save several times his salary by reducing delinquent pledges and keeping folks loyal to the church, and definite requirements can be made as to promptness in keeping accounts, attendance on board meetings, audits, etc. The salary need be only fifteen or twenty-five dollars a year or twenty-five cents an hour, in a small church, but large churches employ a man or woman for full time as business man- ager or financial secretary. In the early Chris- tian centuries many a bishop had an assistant named an " Economicus " who was occupied solely with monies and property and was highly re- spected. Single or married women who live at home and need the income, office men and women who need to supplement their salaries, centrally located bank clerks, even high school and business college stu- dents, can be found who will be most efficient. The pastor must not be burdened with bookkeeping Keeping Accounts and Collecting Arrears 183 any more than with sweeping floors, though a deaconess or pastor's assistant can frequently as- sume the task. The essential qualifications are : An elementary knowledge of bookkeeping, accuracy, promptness, honesty and tact. As soon as possible after each Sabbath service, the contributions must be ac- curately and permanently recorded. Loose change should be immediately counted by two persons and receipted by the treasurers. If envelopes are not promptly opened, they should be kept in a safe place. Keeping the Accounts Open the envelopes by trimming the bottom with scissors and note the contents on each pocket with a blue pencil. Next arrange the envelopes in rows of 100 in numerical order, when entries can be speedily made if the accounts are in numerical order. If accounts are in alphabetical order, a weekly cash sheet with printed numbers (see plate) is used, from which permanent entries are made. In making entries, two persons frequently work together. One opens the envelopes, noting on them the contents, while the assistant enters the amounts in the cash sheet or ledger opposite the envelope number. In many churches, to save time, the cash sheets are made up by volunteers at the close of the serv- ice. In one church, the writer saw twelve men 184 Modern Church Finance retire to a small room at the close of the service, during the opening exercises of the Sunday-school, where, working in six teams, they quickly arranged the envelopes in numerical order, made up and balanced the six cash sheets, turned the marked envelopes and cash sheets to the bookkeeper, and took receipts for the full amount from the treas- urer. Ketain envelopes and cash sheets until the close of the year, in case of error or objections. Secure receipts or bank book entries for weekly suras paid to the treasurers. Send a quarterly "receipt and statement" to every subscriber before the first Sunday of each quarter. (See forms.) In churches of working folks, they may be sent monthly. If the account is paid up, a receipt encourages to continue the good habit. The delinquents cannot object if they are reminded that " receipts " are necessary and are sent to all. Children especially appreciate receipts and are educated to lives of faithful giving. Non- pledgers are often awakened to their duty by blank receipts, or receipts for their irregular offer- ings. The official board or finance committee should receive a complete statement at the first meeting after the close of each quarter as to payments made to the treasurers, the various items of receipts as compared with the preceding year, and the names, with amount in arrears, of delinquent subscribers who should be promptly followed up with per- Keeping Accounts and Collecting Arrears 185 .1 pvfumMrtp^Atm^ ii il !i td|wa pa« >u9awiw»g j»>jwn^ M| tdi>a«^ piw uw»0 pg NVeiHSIN 'HTCMnOlA NOnnHS NviMixAanM NV0IH3IN 'HitNnsax M0«nH9 NVIMlXAMIMrf XWM j ■ "i.l ij HI* ill nil J I ■ inj' Sill mi lUi Section of loose leaf record referred to on next page. Can be had for single as well as duplex enrelopei^ from W. S. McKay, Grove City, Pa. l86 Modern Church Finance sonal calls if they do not pay up within a week or two. Collect as many delinquent pledges as possible by personal interviews at the church or in the homes. Meet all complaints tactfully. Nagging and impertinence are apt to mean reduced or can- celled subscriptions. Personally interview those who habitually make errors in payments. Print the quarterly report of total income, arrears, etc., in the church bulletin, announce it from the pul- pit and post it in the vestibule. Better still, send a copy with each individual statement. Sometimes the envelope numbers and amounts of those in ar- rears are printed in the church calendar quarterly or posted in the vestibule. Occasionally a church prints annually, or quarterly, a list of the sub- scribers, by name or number, with payments during the quarter and arrears or overpayments if any. Other Methods of Bookkeeping Records are sometimes made on the reverse side of the pledge card, or by a special card accounting system. These and an exceedingly modern and businesslike loose-leaf system are illustrated in ac- companying plates. The latter has two sheets for each subscriber, the first sheet being perforated into four quarterly statements with a stub for totals. The second sheet is blank and of a different color. As the bookkeeper makes each entry, a carbon sheet is slipped between the two pages and two Keeping Accounts and Collecting Arrears 187 copies are made. At the end of each quarter, the perforated record is torn out and mailed to the subscriber, the carbon copy serving as the book- keeper's record. Since the expense of extra quar- terly statements is saved and they are ready with- out extra trouble at the end of the quarter, since the subscriber has a copy of the original record and there are other advantages, while the expense is but a trifle more than the cost of quarterly statements, this system is rapidly growing in popu- larity. Sometimes, especially in small churches, the treasurer keeps his record, or a copy of it, in a frame in the vestibule of the church. Each sub- scriber can thus see each week whether his pay- ments have been credited and how his account stands. Sometimes numbers are used instead of names ; or the amounts are not given, simply an X for each Sunday paid. Such charts can be secured from MacCalla & Co., Dock Street, Philadelphia. More About Collecting Arreaes There should be no arrears. Prevention is better than collection. Where the dated weekly envelopes are used, arrears are less common since their un- used envelopes show exactly what each subscriber owes and the weekly plan makes payments easier. In most such churches, ninety-eight per cent, of the pledges are paid faithfully, but those who do not respond promptly should be tactfully but dili- gently dealt with, as in any other business. The 1 88 Modern Church Finance first step is to discover the causes. Seven types of delinquents must be variously dealt with. We have, first, the stingy, who never pay any- thing that they can avoid, pledged or unpledged, in the church or out of it. Efforts should be made to convert such for their own benefit and for the maintenance of the good name of the church. They should be disciplined if they persist, dropped from the membership after repeated warnings, since " the Lord can save their stingy souls outside if He can save them inside the church, and they will not be stumbling-blocks to other souls." A church which ignores such " dead-beat " habits be- comes " particeps criminis," and its pressure may be necessary to open their eyes to the moral obtuse- ness of failing to meet obligations to God or men. Second, we have the thoughtless and negligent, usually open-hearted people who fail to realize either the church's need of money, the need of meeting its bills promptly or borrowing, or their own personal responsibility. They will respond readily when shown that the church needs their money. A few heart to heart talks will usually cure the worst cases. Third, the class which attends irregularly must be induced to attend, or some difiiculty may al- ways be experienced in collecting. Fourth, the spendthrifts who are honest at heart but are continually spending beyond their income whether it be two or twenty dollars a day, need friendly help to study financial economy, to Keeping Accounts and Collecting Arrears 189 strengthen their wills for self-denial, so that they can both do their duty to the church and save something for their future. Fifth, those whose income from labor or salary or dividends is meagre, leaving a very small margin above actual necessities so that it is almost impos- sible to pay up if they once fall in arrears, need to be kindly taught the strict necessity of regularity. Sixth, those who have some grievance, real or fancied, against the church, the pastor or the officers, must be made to realize that it is really the Lord whom they are robbing, and His work. Seventh, those who honestly cannot pay in- cludes both those who were overpersuaded by the canvassers or by their own enthusiasm and pledged too much ; and those who have been unfortunate in the way of illness or financial reverses since the pledges were made, etc. All these should be dealt with personally and kindly, offering to cancel their pledges or reduce them to a reasonable basis, or to cancel the arrears and suspend the pledges until they are able to resume them ; as many lodges do and as Christian churches must do. Such sympathetic treatment, proof that the church really loves them rather than their money, will bind them to the church permanently by bonds of steel, securing far more money in the future. As a further practical proof of Christian Brother- hood, aid should be given from the deacon's fund or indirectly or employment found for them. Folks in this class often cease to attend when they cannot igo Modern Church Finance pay. If their arrears are allowed to accumulate and repeated statements are sent, their hearts, un- usually sensitive under such conditions, become em- bittered. They both lose the benefit of the church and are lost to the church. It should be understood, possibly printed on the pledge : " Any pledge can be reduced or cancelled at any time by giving notice in writing to the treas- urer or secretary." Where responses do not come within two or three weeks, supplement the quar- terly statements by a personal call by the pastor, treasurer, bookkeeper, paid collector, the commit- tee which secured the pledge or best of all a care- fully chosen team of church officers. If they find good reason for delay, they can withdraw without mentioning money. If they find cause, they ex- press the sympathy of the church, offering to can- cel the pledge and to give help. Otherwise they should insist upon prompt payments. Legal col- lection should be made only in the most flagrant cases, if it is ever justified except in the case of large pledges for buildings and equipment. It is well to print in pledges : " All pledges not made weekly are due quarterly in advance." Some churches allow a discount for cash in advance. A USEFUL PLEDGE AND RECORD CARD With explanation reproduced from " Men and Missions ^ ^ Each year preceding our Every Member Canvass, a card is filled out for each member with the name Keeping Accounts and Collecting Arrears 191 and address in the spaces at the left hand end of the card. These cards are then given to the canvassers with explicit instructions that each card must be filled out by the person whose name appears on it, or re- turned blank with an explanation as to why the indi- vidual made no pledge. The back of the card is so arranged that upon it all the payments on the pledge can be entered. Across the back of the card the name is written again, and the number of that person's envelopes. The amount of the pledge is also copied on the back so that the secretary need not turn the card to make the entry in his record book or when he makes out the quarterly statement. The card is so arranged that it can be in- troduced at any time of the year. The quarterly statement is obtained by running up each column of figures. The balance due or overpaid is carried for- ward into the next quarter's statement. At the end of the card there is space for the report of the year by quarters, and the final footing. We also use these cards for the total receipts of each Sunday, such as the total church offering, loose offer- ing, communion fund and missionary offering. In addition to these points it has all the advantages of the modern card catalogue systems. 192 Modern Church Finance M -^ so y for one ye Per We( 1 11 1 1 s. 1 ^ 1 (I4 X •0 -w ? j : j HURC KOTA PasUr. _ 5 j 1 i 1 ! ! t 111 1 i i 1 1 1 111 ■^ 1 • H*",- B^^ ^ 1 (Syste one li pros Si U : ! Ms"^ ^^^ hN 0) ^ 13 V) ft? «) "So 9i ^ p^ f^s 5 1 E e-l !fl s ^ (z« s- s s -« ts ,>< -d •^ M " s S2 .S c« ^ 1 & 5 J! 1 ♦5 ^ c *33 1 t 1 5 .2 & ^ 5 ' s »4 s •-) PC (>^ fS MWPIl V j^j Mpaid Keeping Accounts and Collecting Arrears 193 (Obverse. ) s* >- » u> 6 ^ — 1 — — 1 — I ■ .- — ■ — — — — ^ CVx <*o - CM CO ^ to «c c- 00 o> ^ w « 4, «) l^ Of X T,*" «o ^ CM eo ^ Ui CO t- on a> ^ N « ** ' fl QTx •oW c (M cs 2> 1 ^« •0 ■ cS «; •• Ou E CO « K 1 -o 9 S 2: ■D a UI S £ a Somewhat similar cards are furnished by the Woolver- ton Co., Osage, Iowa, and L. R. Swett, Perham Street, Boston, Mass, 194 Modern Church Finance Two Good Forms of Quarterly Statements s No -— O Oh . w (S H < a ID < 0< H 1 I V ft 3 3 'i «ft^ y § So- ca° WW Pi W O O < v2 8 O M '-3 g ^ ti ^ « -5 83. a rt « 5P 1.2.S o w w * u rt 2 Icll rt 3 >N-a o « 5 tC « 5 rt ?5 l« .S w sc5r ft c « E 3.2 o Keeping Accounts and Collecting Arrears 195 QUARTERLY RECEIPT AND STATEMENT In order to correct promptly any possible errors in accounts, as well as to prevent unintentional arrears in payments, the Session has a Quarterly Receipt and Statement sent to every person subscribing to the funds of this church. At the close of the quarter ending , 191 , your accounts stood as follows : — Current Expenses Benevolences $ Balance due from Previous Quarter $ - $ Amount payable during the Quarter $ ~. $ Total due at end of Quarter $ $ Total paid during Quarter $ ^ $ Balance now due $. « To This can be printed on the quarterly statement or on a separate slip in red : CARMEL PRESBYTERIAN CHURCH Dear Fellow-Member : An earnest effort to reduce the amount as shown by enclosed statement, or if possible to bring it paid up to date, will be appreciated by the Finance Committee* 196 Modern Church Finance « £ I ^ s -s t .2 5^ § i I « o S SI c 4) =0 & •V •5 s S 2 J 11 s ^ 1 1 1^, 5 — iL ^1 P9a»,8fv J - ev r ■«* M •3 J h n la II « * O w is i1 •OS 1 s t 1 1 1 1 ii I , ■ i - c >c r, " ie «^ ' ~ a i « s 88 1 U OW i H U ! d s 1 § : i i «i 4 ! " 1 f f i i 1 OW ; : i i i r, s 5 1 : ; : : \ z. i 1 ?i ^ ^ 1 -;? ; CO OW : ^ i rg ,f 1 •i : 1 i i1 1 • m m :» 1 1 >: d. c3^ |i I ^ ? ;? ^. ~ " ii 1 '}t ' ' ii? I" -s OW ;i 1 z. ■ :; K %. I 1 jl i "" IM * 2 The invasi irom J, first form is very conveuient in an every member The second is self-explanatory. Both secured W, Burroughs, Box 636, Auburn, N, Y, Keeping Accounts and Collecting Arrears 197 i\i 1 QUARTER ENDING „_ ^ No» 1 to MP m WEEK ■ENVELOPE NUMBERS WEEKLY 1 TOTALS II .-'1 ,-.1 _.^ 10 a 1^^!! i;-^ 11 1 m IA> R a Vi - m ■^ni # IP S i.zZz Tol«l P..d Donn*. Q.i.rlei, 1 ^K^ i P--' foul Du« During — 'i BatwiCf Dut or OerpwJ .1 «d of Q...r.« Btluce frow l«l Quarter .ps „ ___^_ Foe Small Churches A very inexpensive quarterly record sheet for duplex envelopes, which permits of weekly totals. Furnished with other forms by J. W. Burroughs, Box 636, Auburn, N. Y., in either pocket or larger sizes, with loose leaf books of similar sizes. 198 Modern Church Finance Many churches publish a list of the membership in the manual like this : An. Sub. to Benev. . 1000 156 104 260 156 1300 Amount Paid .... IC8 8 88 8 Sub. Parsonage Fund 0001 OOOOI OOOOI OOOI ooS 00 oS Sub. Ensuing Year . 1000 520 300 104 52 500 104 5000 2080 250 Amount Overpaid . . ^^ "28^ Amount Due .... s Amount paid .... 1000 1000 180 170 520 108 5000 2080 250 < Due March 31st . . . 1000 520 300 248 52 500 104 5000 2080 250 Regular Subscription 1000 520 300 104 52 500 I 04 5000 2080 250 HI X Balance Last Year . . 5 -5 S. Spring . Stewart . . ** Kansas . . N. Walnut Burrell . . E. Market Maple . . Numerical Roll . . . t^ t>. VOO t^OO N u-,t>.00 1 2 Bell, Mrs. Mary . . Boesman, Alexander Boesman, Mrs. Mary Boyd, Wm. R . . . Bowman, Mrs. J. I. Bowman, Margaret . Bowman, Dick I. . Bratton, Mrs. Isle . Bratton, R. Callen . Carson, Dr. J. B. . Clawson, Geo. L. . Clawson, Mrs.Geo. L. XI Efficient Church Treasurers THE success of any system of church finance depends largely upon efficient treasurers and bookkeepers. These are not honorary offices but positions of great responsibility. Church treasurers should be men of the highest reputation, whose names will inspire confidence when signed to letters and statements, and who can speak ac- ceptably from the pulpit before the Every Member Canvass in behalf of their respective causes. They should either have a special interest in the work or be of the type that is faithful to the utmost in any responsibility. Every church should have two treasurers, one for current expenses and one for benevolences. For a church treasurer to mix these two or other ac- counts, to borrow from one fund on behalf of the other, or to confuse them with his private funds in his bank account or otherwise, is most unbusiness- like and unwise. It arouses suspicion, cuts the nerve of interest and liberality, opens the way to reflections on his honesty, and in many states is a direct violation of the criminal laws relating to em- bezzlement and " inside loans." No business man would dream of doing these things. 199 200 Modern Church Finance The " Every Member Duplex System " greatly in- creases the labor of bookkeeping, but it is well justified by the vastly enlarged income and the in- creased efficiency in all lines, and the strongest men will accept the treasurerships when given proper as- sistance to keep the accounts. As suggested in the preceding chapter, one book- keeper should keep all accounts, turning over the funds each week to the respective treasurers. In a large church, the bookkeeper should receive a salary. Sometimes volunteer assistants can be secured for the bookkeeping ; one for the accounts of adults and another for the accounts of the Sabbath school children. Bankers make exceptionally good treasurers but it is usually unwise for banks to collect funds in their corporate capacities, unless for debts or build- ing purposes, since many subscribers respond best to individual attention from the bookkeeper. In many churches, treasurers give bond just like treas- urers of corporations. The treasurer should insure efficient bookkeeping by doing it himself, or by selecting, training and overseeing those who do. He should see that the most businesslike and up-to-date methods are used as outlined in the preceding chapter. He should require full monthly statements from the book- keeper and check them with his bank book ; should report monthly to the Board the various items paid, amounts received, balance on hand, and bills paya- ble ; should make such reports to the congregation, Efficient Church Treasurers 20l at least quarterly, from the pulpit, in the church calendar or by enclosures with the individual state- ments ; should protect his good name, as all business men do, by making payments only as directed by the Board, on warrants or orders signed by the pres- ident or secretary ; and should pay only by voucher checks so that receipts will be available. Usually he will refuse to count the loose offering except in the presence of another. Salary and other regular fixed payments can be made on a permanent order, and should be made promptly on the first of each month, or week, even if the money must be borrowed, since pastors and janitors need their salaries and a church should be an example to the whole community of prompt- ness and honor and efficiency in meeting obli- gations. Before vacation, or for special needs, a special call in the church bulletin or by letter will usually secure sufficient advance payments on pledges to meet the bills while some subscribers are absent. The missionary treasurer should remit quarterly, or monthly if the church is large, since the Boards must meet their bills regularly each week and are compelled to borrow if the funds do not come in. Some denominational agencies must spend thousands of dollars for interest each year, which could be saved if church treasurers would remit regularly. In remitting, specify carefully the name of the church, the society to w^hich credit may be given, the special object, if any, etc. If the benevolence 202 Modem Church Finance budget plan is used, a pro rata distribution can be made to all the Boards each remittance period, or the entire fund on hand can be sent to a different Board each month, the percentage due each Board being adjusted in the final remittances of the year. The church treasurer should be more than a mere depositary of funds. In the average church he is the only one who understands the financial system from A to Z. His eye alone can detect all the financial shoals and rocks. He should see that the finance Board or committee is efficient in hold- ing regular meetings, in approving bills, in al- lowing a liberal budget, in making efficient preparation for the annual campaign, in personally interviewing members who pledge inadequately, etc. He should be a sort of church comptroller, an expert in all financial needs and methods, making all suggestions which are for the good of the church. If the church needs a new building or a working surplus, he should insist on it. He should study the budget and recommend the neces- sary items, and should keep an itemized ledger record of payments. A good form is shown at the close of the chapter. He should insure that careful annual audits, not mere whitewashing statements, are made of all ac- counts of every treasurer in the church, from the Junior Band to the building fund, both to reassure the congregation, to protect the reputations of the •Efficient Church Treasurers 203 treasurers and to avoid temptation. A prominent church treasurer says : " I want my accounts in such shape that the bank examiner would approve them any week as he does the books of my bank." That is business sense. To oppose a thorough audit is, in the business world, to arouse suspicion. Only those whose deeds are dark and evil fear the light. A church treasurer in Pennsylvania, of the high- est family, who had served twenty years, was found to have misappropriated over ;^3,000 during ten years. His friends made up the amount but the church was badly injured and his reputation was gone. He bitterly rebuked the officers, saying : " You refused to audit my books twenty years ago when I insisted upon it. After ten years, during which you made no investigation, financial reverses came and the temptation was too great to resist. You are to blame for forcing me into temptation by your failure as to audits." A state's prison has an inmate who declares that he learned to steal when treasurer of a Sunday-school where his accounts were not audited, and carried the plan into the bank ; the wife of a prominent minister confessed to embezzling over ;^2,500 from a state Missionary So- ciety ; and a Christian Endeavor treasurer appro- priated ;^200 for speculation ; — all of whom were unduly tempted by the certainty that there would be no audits. Deposit all funds in the bank promptly when re- ceived and permit no overdrafts. Prevent the in- 204 Modern Church Finance vestment of endowment or other funds where there is any danger of loss. Safeguard trust funds for churches as carefully as those of widows. See that all deeds and papers are legal and safe and that ample insurance is maintained. Insist on a financial policy which will solve all financial problems to-morrow by teaching the chil- dren to give liberally, by making the church worth supporting, by promoting such publicity as will maintain confidence, etc. Keep after new members. A Philadelphia treasurer who personally interviews each one reports that 124 of the 127 new mem- bers received in one year responded gladly with liberal pledges. Glorify your work. It is primarily spiritual for it means the development of faith and love and the extension of the Kingdom of God through liberality. One treasurer has credit for adding ^^3,000 per year to the benevolence income of his church, which will support three missionary evangelists and bless thousands of souls. Many a church treasurer has brought his church from poverty and inefficiency to great power by increasing its income. The diligence and intelligence and tact which you exercise will benefit the church at every point. On the other hand, some treasurers prostitute their responsibilities. One in Illinois sought to make friends for his furniture and undertaking business by allowing church pledges to remain un- collected. A Michigan druggist and many others have emulated him. Efficient Church Treasurers 205 Quarterly Statements to Treasurers Treasurer of the Current Expease Fund. Dear Sir :— During the quarter ending ,191.., I deposited to your credit as Treasurer, in the . . . Bank of , the total amount written below. According to instructions of contributors, or to agree- ments or public announcements when contributed, this total is to be distributed as follows : — General Church Fund - - $ Salaries - - - - - $ Debt $.,,,, Building Fund - - - - $ Special Fund for $ Total - - - $ Financial Secretary. A similar note should go to the Treasurer of the Benevolence Fund. CHURCH Dear Friend : We are entering upon the final quarter of the fiscal year of our church, and your board of trustees are quite anxious to make a complete report with a clean balance sheet for the year. Will you co-operate during the com- ing quarter and earnestly try to pay the amount, as per enclosed statement, on or before the last Sunday in March ? A little additional each Sunday over the amount promised will soon have your account balanced on the church books. Thanking you, sincerely yours, Finance Committee Board of Trustees. 2o6 Modern Church Finance ■ ■ — . 1 1 ; *^ : • • w > !>^ 5^ ^ <5 t. residen tcretar s ^ t i; • 1 1 a c 1: e « o E >• cj i t 5 .^ ^ i c i >* a $ ; 1 a 1 1 (S ^ Ml ^ ^ i ■« H, ^ J 1 > 1 1,' 1 *- 1 reas the c ^t o \ H 5 § ^ ;! i 3JX "" " " •51D1? g iBDonBN |8J!d JB aiquXBd 'psjddwv b 1 :s 1 i (3 IS 1 1 Efficient Church Treasurers 207 1 3 f 4> •^ a 1 1 t 5 CO ^ § *-i S 3y UJ " S ^ 2 z 1 a t e. 1 >: mJ 8 1 1 < $'A "s' > % , a s Q. 2 § X IS u ^^ D en - h2 S^ M ^ di S g S g pq :^^' ^a i A* 'C o §• o .5 g I 'S " S 8 CO /V , ^ ' •? » ^: ) ^.^ 27 '4: MV -^ * r. 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