Building the tower: the church budget

A church budget isn’t just about numbers—it tells the story of where we’ve been, where we are, and where we’re headed. But here’s the thing: only a vision for the future will really inspire people to give generously.

Our simple Case Statement plan isn’t the annual church budget. It’s a sketch of our costs and income to determine a weekly target for increased giving. But the biblical and budgeting principles behind it are important.

Plan and build

In Luke 14:28-30 Jesus tells a parable about building a tower and making sure you’ve got what you need before you start. If you don’t plan, you’ll end up embarrassed. That’s budgeting in a nutshell. So: know what you want to do. Look to the present. Plan for the future.

Some have great budgets; too many don’t have a budget at all. In some churches the budget is locked away with the treasurer or a few leaders (by choice or necessity). There’s no creative sharing of the budget story with the congregation. And some budgets? They’re just last year’s numbers plus inflation and a hope to cut some costs. Thing is, it may seem that a budget is a way to stress before and after spending. But budgets matter so let’s note three things in Jesus’ teaching here.

Counting the cost

First, a budget is an operational necessity. We need an idea of our costs and our income. But it’s not just about getting the job done responsibly. A budget is about transparency, about giving people confidence in how we do things (see 2 Cor. 8:21). Now, generous discipleship isn’t limited to the cost of our ministry and balancing the books alone won’t inspire or grow grace-filled generosity. But people do need guidance on giving and we don’t give a clear picture of what they are giving to. Missional ministry is the context for our giving.

Think future, not past

The tower in Jesus’ parable is a new build, not a repair job. A budget should look forward to a new future, not just anyone the past. Why would we give more to do the same as last year? A good budget is a ministry plan in numbers. If we don’t plan or if our plan lacks the resources we need we will run at a deficit. That means we don’t only lose money. We lose missional choice.

What are they saying about us?

Jesus is blunt: a failure to plan means that, ‘everyone who sees it will ridicule you’ (v29). People may not laugh. If we don’t share the budget people may not even know. But they will feel it. We can’t hide ongoing financial struggles and this can corrode people’s confidence. Worse, financial struggles can create a culture in our church. They can breed fear, criticism and resistance to investing in mission. A budget reassures, builds trust.

Building for Mission

A budget isn’t just a spreadsheet. It’s a roadmap for ministry. A thoughtful budget inspires generosity, builds confidence and helps us plan for a new future.