I think a pastoral candidate could avoid a lot of problems by saying one thing before accepting a church’s invitation to be their pastor. What is that one thing? “Let me see your financial records.”

“What if they won’t allow me to see their books?”

Walk away. Say, “No.” Walk out the door and never turn back.

You have to be bold to hold the line. You’re about to say, “I’m sowing my life into this congregation.” Your life is your investment capital… your blood, sweat and tears. Your energy, your commitment, your love, your devotion. Let the hidden things be revealed.

Just some of the things I can think of to look for:

• Are the books neatly kept, or sloppy? If they’re sloppy, then there’s a good chance they’re not accurate.
• Where does the money go? If they pay you what they say they’ll pay you, what will have to happen? Will they have to cut back on other necessary programs? Or the basics… Is there enough left over after the utilities and mortgage (and other necessities) to adequately meet their obligations, or will you be sweating it every month?
• Is the church a tither? What? The church should tithe? Sure… It is an entity, and should worship the Lord with a tithe - the first fruits. (Personally, I think the church’s tithe should go to another church… one that has a significant “pastoral” role in the life of this local congregations.)
• Does the church meet their obligations? Do they pay their bills on time? What is their credit like? Who are the ones responsible/liable (personally) for any forfeiture that might occur?
• What is the church’s credit rating? They’ve probably run a credit report on you. Why shouldn’t you run one on them?
• How close are they to reaching their annual budget? Expectations set too high will often mean monthly expenditures will outpace income. A church should be realistic in setting goals in this area, and should annually exceed their projected budget.
• Does the church actually support missionaries, or are they giving token support so they can say, “We give to missions”? A church not actively involved in missions cannot thrive. And, are the supported missionaries actually producing tangible results, or are they quietly living off of the donated funds? (If they’re not producing, something needs to be adjusted.)
• Where else does the Church express benevolence?
• Who gives a majority of the offerings? You don’t have to know who the givers are. In fact, it may be a very bad idea for you to know names. However, if the majority of the church’s income comes from one or two or three families, you may be setting yourself up to be controlled by those families. (I really should say “kidnapped” or “held captive”, but I won’t.)
• Have there been significant changes recently? Has the income increased dramatically, or decreased? If so, why? If a decrease, has there been a church split they’ve been hiding from you? Has a particular family or group left? The reverse may be true, too. If there was a sudden increase, who brought that increase. Did those individuals recently leave another congregation with bad feelings? If so, what’s to say they’ll remain happy at this church?
• Who is in control of the finances? Those who control the finances have a lot of power. If their hearts are not right, they’ll use that power selfishly, and to your detriment.

(This might even be a good thing for prospective spouses to consider. “Before I consent to marrying you, will you let me take a look at your financial records?” That wouldn’t be out of place. Once two join as one, their finances become the property of both.)

These are just some things off the top of my head. In some cases I might ask for an independent audit… particularly if it appears the church may be in danger of non-compliance with IRS regulations for non-profits.

Don’t you think this is a good idea? What are some other red flags to look for? How many pastoral candidates do you think actually ask to see the books?