[This is the seventeenth of 25 factors that may impact the survivability and vitality of your congregation. A new factor is being posted each weekday for five weeks. See all the posts at www.BullardJournal.org. Order the whole collection at http://congregationexistpersonal.eventbrite.com/.]

Your congregation is more likely to exist ten years from now if at least 20 percent of the active adults tithe their income through your congregation. It is marginal or uncertain to exist ten years from now if less than 20 percent of your active adults are tithers. When only a remnant of active adults are tithers you congregation is less likely to exist with vitality and vibrancy ten years from now.

If at least 20 percent of the active adults in congregation tithe their income through that congregation, then it is likely the financial base to sustain the congregation exists. Interestingly, this is a factor that probably would have called and even required a higher percentage of active adults to be tithers if it had been asked a generation ago. Currently regular tithes and offerings in support of the general or undesignated budget of a congregation are a lower percentage of the total income of congregation than they once were. Congregations of all financial abilities need to be pursuing multiple funding streams that can financially empower their future while at the same time building more deeply committed disciples who will make the commitment to tithe.

If less than 20 percent of active adults are tithers then the financial foundation of a congregation is tenuous. Many of these congregations may be depending on a few people who are able to make larger and at times special gifts to the congregation, special offerings and appeals throughout the year, or other sources of income that sustain their existence. However, this existence may not be with great vitality and vibrancy. The congregation may be making hard decisions annually to cut back on missional involvements, and funds for programs, ministries, and activities. They may also have de-emphasized tithing and developed a rationale as to why tithing was not the right approach any way. These congregations will annually run a deficit and figure out increasingly creative ways to cover it.

Congregations where only a remnant of active adults are tithers are likely to be experiencing a significant cutback syndrome, are unable to provide adequate financial resources to adequately support it staff, and continually falling behind on essential maintenance of its facilities. If they have reserve funds, they will be spending these at an increasing level each year. If they have an endowment fund they will seek legal ways to use the principle, or at least to borrow heavily against it. Congregations, like business organizations, have a break even point above which they can continue functioning even if it is only at subsistence level, and below which they are unable to “keep the doors open” for very long.

What percentage of your congregation’s active adults tithe their income through your congregation? Please leave a comment and participate in the dialogue.

Copyright 2009, George W. Bullard, Jr. at GBullard@TheColumbiaPartnership.org.