Giving in Grace 2015

Church name

location

Section 1:strengths, weaknesses & plans

This section of the case statement offers reflection on maintenance, mission and ministry in our church and identifies some key areas for development.

The 3 main strengths
in our church / [fill in details]
[fill in details]
[fill in details]
The 3 main weaknesses
in our church / [fill in details]
[fill in details]
[fill in details]
Our agreed
or provisional plans
for ministry
and mission over the next
1-2 years / [fill in details]
[fill in details]
[fill in details]
[fill in details]

Section2:stewardship reflections

This second section of the case statement containssome reflections on the stewardship practice and culture of the church which helps to inform our thinking about Giving in Grace and the shape of the programme. Those items in bold in the left hand column represent the four key tasks identified in the 2009 Giving for Life report.

Preaching and teaching

We preach regularly about giving and wider issues of stewardship; we offer small group learning opportunities / [insert brief commentary]

Budgeting for ministry & mission

We prepare an annual budget for operational and ministry costs. We communicate it to the congregation, connecting giving to ministry outcomes. Weset aside a percentage to mission giving / [insert brief commentary]

Stewardship practice

We address stewardship intentionally, nurture our planned givers and invite an annual review of giving / [insert brief commentary]

Accountability & appreciation

We are transparent and accountable in financial matters and thank our givers annually / [insert brief commentary]

Pastoral care

We offer and/or signpost to training, support and advice for those in financial difficulty / [insert brief commentary]

Leadership

Our clergy and lay leaders are committed to and supported in a stewardship ministry and model generosity. We have structures to facilitate good stewardship practice / [insert brief commentary]

Section3a:income & expenditure

These charts give an overview of the operational, day to day, income and expenditure of the church over a number of years. Unrestricted includes all General and Designated funds. Note also that Restricted income can only be used for the purpose for which it was given as stated by the giver and is not available for the general use within the church.

When completed this page of the case statement will show three charts:

The main chart showsunrestricted income and expenditure for the previous four or five years. This gives an overview of the operational, day to day income and expenditure of the church.
A second chart shows the total income and expenditure of the church in all funds, unrestricted, designated and restricted. This chart gives an overview of the total funds available to the church, bearing in mind that restricted funds can only be used for the purpose for which they were given and are not available for the general use of the church.
A chart showing the annual surplus or deficit in all funds, unrestricted, designated and restricted, over the past four or five years.

To complete the charts download the Income and Expenditure Analysisspreadsheet and the accompanying guidance notes from the Income and Expenditure tab under Financial Analysis in Build the Case.

Using the guidance notes enter the data to generate the charts in the Excel worksheet. When the charts are complete print the worksheet in colour and insert it at this point in the Case Statement. It is already paginated as Page 4 and should replace this page of the Case Statement.

Section3b:our levels of reserves

These charts give an overview of what is available to the church by way of reserves, which can be used for day to day expenditure on maintenance and the mission of the church. They also show restricted funds which can only be used for the purpose for which they were given and, finally, total church funds minus what we owe to others.

When completed this page of the case statement will show three charts:

Total reserves - by which is meant unrestricted and designated funds - for the previous four or five years. This gives an overview of what is available to the church by way of reserves which can be used for day to day expenditure on maintenance and mission of the church.
Total restricted funds held by the church. Bear in mind that restricted funds can only be used for the purpose for which they were given and are not available for the general use of the church.
A chart showing all funds, unrestricted, designated and restricted, over the past four or five years including any liabilities attaching to these funds – money that we know has to be spent from these funds. This gives a realistic picture of the total monies available to the church.

To complete the charts download the Church Reserves Analysisspreadsheet and the accompanying guidance notes from the Reserves tab under Financial Analysis in Build the Case.

Using the guidance notes enter the data to generate the charts in the Excel worksheet. When the charts are complete print the worksheet in colour and insert it at this point in the Case Statement. It is already paginated as Page 5 and should replace this page of the Case Statement.

Section3c:our planned giving profile

This planned giving profile offers an insight into the pattern of giving in our church. TEPG refers to those who are able to Gift Aid their giving; OPG refers to those who do not or cannot Gift Aid their gifts.

When completed this page of the case statement will show charts and tables which make up the planned giving profile of the church:

Tax efficient planned giving: the first chart shows the breakdown of tax efficient planned giving into broad giving bands. Along with the accompanying statements, it offers an insight into the giving patterns of the church with regard to those gifts that are tax efficient, that is those who have signed a valid Gift Aid declaration.
Other planned giving: the second chart breaks down the giving into broad giving bands of those who plan their giving but do not or cannot Gift Aid their gifts.

To complete the charts download the Planned Giving Profile spreadsheet and the accompanying guidance notes from the Giving profile tab under Financial Analysis in Build the Case.

Please note: if the numbers of planned givers are very small it may be inappropriate to separate out tax efficient and non tax efficient givers. If so, in the Planned Giving Profile spreadsheet use the Total Planned Giving worksheet instead; this sheet will produce a giving profile for all planned givers.

Using the guidance notes enter the data to generate the charts in the Excel worksheet. When the charts are complete print the worksheet in colour and insert it at this point in the Case Statement. It is already paginated as Page 6 and should replace this page of the Case Statement.

Section4:financial conclusions

The situation we currently face
Briefly summarise the key financial pressures, issues and opportunities facing the church: e.g. persistent deficit; ministry opportunities that could be resourced; the challenge of building repairs, development opportunities within the local community etc

From our financial analysis

Our pattern of income and expenditure shows
(section 3a) / Summary:
Action we need to take:
Our levels and use of reserves shows
(section 3b) / Summary:
Action we need to take:
Our planned giving profile analysis shows
(section 3c) / Average TEPG giving p/w £ [xx]
[replace with total planned giving if appropriate]
Median TEPG giving p/w: [xx]
Average OPG giving p/w: [xx]
Median OPG giving p/w: [xx]
Summary:
Action we need to take:
Open plate giving
(data taken from the budget) / Summary:
Action we need to take:
Our accounts show our mission giving (grants) as / [xx]% of our direct giving income.
[Insert brief comment or aspiration here]
Do we need to recruit members to our planned giving scheme? / Do we have too many loose plate givers?
Could or should we promote standing order (or Direct Debit) giving? / Do we need more stability in our planned giving and is SO (or DD) appropriate to our context?
Are we making the most of Gift Aid? / Are we promoting and recruiting?
Are we geared up for the Small Donations Scheme? / Is our vestry or office practice redesigned to benefit from the new Gift Aid Small Donations Scheme?
What other income streams can we work to develop e.g. legacies, trading income, a friends group?

The financial challenge

For the coming year the cost to fund the ministry of this church, including our planned developments is: / £[xxx] each week
We estimate our total income - without any increase in giving - to be: / £[xxx] each week
An increase in giving is a key element of sustaining and developing our ministry. We believe that we need to increase our giving by: / £[xxx] each week
[NB this is the target set in the Gift Array, Section 6]
We anticipate increase in income from other income streams to total: / £[xxx] each week

Section5:the church budget

This budget is a simple plan which anticipates expenditure and income for the coming year (the plan) and sets the financial target for resourcing ministry. The required increase in giving is detailed in the Gift Array (Section 6).

To complete the church budget download the Church Budget spreadsheet and accompanying guidance notes from the Church Budget tab in Build the Case.When the budget is completed print out the Excel worksheet and insert it at this point in the Case Statement. It is already paginated as Page 9 and should replace this page of the Case Statement.

Section6:the gift array

This Gift Array offers a range of possible financial responses for people to choose from which respects the diversity of those we are asking to help meet our stewardship challenge. The Gift Array addresses not only any operational deficit in church finances but also those mission plans included in the budget presented as part of this case statement.

To complete the Gift Array download the Gift Array spreadsheet and the accompanying guidance notes from the Gift Array tab under Build the Case. Using the guidance notes enter the data to populate the table in the Excel worksheet. When the Gift Array is complete,print out the worksheet and insert it at this point in the case statement. It is already paginated as page10 and should replace this page of the case.

Section7:questions for consultation

This final section of the case statement invites our church leadership to prayerfully consider and comment on the content of the case and to affirm advocacy and personal support for the Giving in Grace programme.

Do you feel that the strengths and weaknesses and opportunities in section one reflect where the church is now and could be in the future?
Do you have any thoughts on the stewardship reflections in Section 2 of the case statement?
Do you have any particular comments on the data presented in the financial analysis section of the case statement and the conclusions drawn?
Is the budget realistic and is the financial target in the Gift Array realistic and achievable?
As a church leader do you feel you can personally commit to Giving in Grace and make your own giving response to the financial challenge identified in the Gift Array?