In the Church of the Nazarene in 2006, average giving by each worship participant was higher in large churches than in smaller ones. Churches with 1,000 or more in average worship attendance reported $1,664 per capita while churches with fewer than 50 reported $1,385. This calculation of average giving includes children, as well as adults and visitors, as well as committed members. It includes both offerings and tithes.

There appear to be several factors interacting to cause this difference. One of these factors is the church’s community. Larger churches are more likely to be located in cities and their suburbs while smaller churches are more likely to be in small towns and rural areas. Regardless of the size of the church, per capita giving in the Church of the Nazarene tends to be higher in cities and suburbs and lower in urban core areas as well as in small towns and rural areas. It may be that in small towns and rural areas, more time and energy are donated directly for such things as construction and up keep of buildings. In the suburban and urban areas, members may be more willing to pay someone to do such things while they invest their time and energy in other ways.

Another significant factor may be the variation in church size preferences by family income level. Income levels vary within churches. In most churches some families are struggling economically and others are earning relatively large incomes. However, according to the U.S. Congregational Life Survey of worship participants in the Church of the Nazarene, larger churches tend to have a higher percentage with relatively high family income. On the other hand, people reporting lower incomes are more likely to worship in a small church. Part of this may be the relative affluence of their community, but for some people the size of church they choose to attend may be influenced by their income level.

Local Church Stewardship
The local church is called to be a good steward of the limited resources God has placed in its care. Different size churches have different needs and therefore spend the tithes and offerings they receive in different ways. The chart below illustrates the relationship between worship size and church expenditures.

Churches give a good portion of their money to others. “Others” includes support for the World Evangelism Fund, district ministries, Pensions & Benefits, the regional university and local benevolences. On average these expenditures run from 15.7% to 19.6%. What a blessing to be part of a denomination where the local church exemplifies the Biblical instruction of giving.

The category of “Paid for Other Local Expenses” includes such things as maintenance, utilities, reimbursements, departmental expenses, etc. Generally speaking, as church attendance size increases, the percentage of money spent on these items decreases. This isn’t to say that the large church spends less money on local expenses than the small church; in actual dollars it’s sure to be more. But the large church is able to take advantage of quantity discounts and reduced per-person costs.

On the other hand, large churches often spend more of their money on properties, buildings and equipment. This is also evident from the fact that churches in the “1 to 49” worship attendance size category have built up 94.9% equity in their properties. As a group, they owe very little on their buildings, including parsonages. This compares to 76.5% equity for our largest congregations.

The final category is “Paid for Staff.” Although large churches typically have more paid staff, they pay less as a percentage of their total expenditures. On the other hand it takes a high percentage of the small church’s income to pay their pastor any salary, especially a salary considered to be full-time employment.

Keep in mind that the data presented here are for overall averages. Local church situations vary, and sometimes by significant amounts. Do the averages presented here reflect the experience of your church? Or do your God-given resources or ministry needs cause your stewardship priorities to depart from the norm?