Ministry & Church Admin
Steward tithes, plan budgets, and balance pastoral compensation.
Build the base
foundationSeasonal Cash Flow Smoothing & Weighted Averages
Giving is never linear: summer dips, post-holiday lulls, and a December spike that can deliver up to 30% of annual income. A flat arithmetic mean will under-estimate your operating reserve and leave staff payroll exposed in July. Slide each month's giving and watch the 12-month Weighted Moving Average, the 4-week rolling standard deviation, and the required cash-reserve buffer recalculate in real time.
foundationGross vs Net Tithing & Contribution Ratios
A member earns $5,200/month gross. After 22% federal effective tax, 7.65% FICA, and a $400 health-insurance deduction, take-home is much smaller. Tithing 10% on the gross vs. the net produces a measurable variance — and stewardship teaching requires honest math on both sides. Slide the tax rate and deductions to see the annual variance gap.
Daily-job math
coreDynamic Multi-Fund Budgetary Allocation Modeler
Your board runs a zero-based budget across four rigid operational pillars: Personnel (Staff), Facilities/Operations, Internal Ministries, and External Outreach/Missions. The pillars MUST sum to exactly 100%. If Personnel jumps from 48% to 52%, the modeler must proportionally degrade the other three pillars and tell you the exact dollar impact on Outreach. Slide any pillar and watch the system rebalance live.
coreRestricted Capital Accounting & Designated Fund Trackers
A $10,000 gift comes in earmarked 'Building Fund.' Legally it cannot fund Sunday payroll, even if the General account is short. You're handed a list of transactions — classify each one. Misallocating a restricted gift triggers a compliance alert and exposes an artificial general-fund deficit you didn't see coming.
Master-class problems
masterPastoral Compensation: The 'Lesser of Three' Housing Rule
IRC §107 lets ministers exclude housing allowance from federal income tax — but the exclusion is capped at the LESSER OF THREE values: (1) the amount the board designated in advance, (2) actual housing expenses spent, and (3) the fair rental value (FRV) of the home fully furnished + utilities. Mistaking which one wins triggers heavy back-tax and audit penalties. Slide the three columns of the balancing scale to find the legal exclusion and the taxable spillover.
masterClergy SECA & Dual-Status Quarterly Calculations
Ministers carry 'Dual Status' under the IRC: employees for federal income tax, but self-employed for Social Security and Medicare. That means SECA at the full 15.3% on BOTH base salary AND housing allowance — with no employer match — minus the 7.65% statutory deduction (the 0.9235 multiplier). Build a simulated Schedule SE worksheet and dial in the four quarterly 1040-ES vouchers needed to avoid the underpayment penalty.