Good Shepherd Bookkeeping Solutions

06/22/2026

The church broke even at the end of the year. Good news, right?

Maybe.

Two churches can finish the year with the exact same bottom line and be in very different financial positions.

One may have strengthened its balance sheet, paid down debt, and increased flexibility.

The other may have delayed facility repairs, relied on a few unusually large gifts, or taken on commitments that make future decisions harder.

That's why break-even is often the beginning of the conversation, not the end of it.

Our latest article explores what church leaders should look for beyond surplus and deficit. You can read it here:

A church can finish the year at break-even and still be in a weaker financial position than it was a year ago. Learn what church leaders should look for beyond the bottom line.

06/18/2026

Here’s a fraud statistic that should get the attention of church leaders:

According to the ACFE’s 2026 Report to the Nations, the typical occupational fraud case lasted 12 months before it was detected.

The longer something goes unnoticed, the more damage it can do.

For churches, good financial controls don't need to be complicated. But there should be normal rhythms that make it harder for problems to hide:

- Monthly bank reconciliations
- Someone reviewing financial reports
- Receipts for credit card charges
- Clear approval for reimbursements and bills
- More than one person involved in money-handling processes

Transparent processes and built-in checks protect your church from fraud.

We wrote a short guide with 7 practical financial controls churches can set up to help protect the church and the people handling money.

Read it here:

Protect your church from fraud with 7 proven internal controls. Learn practical steps to safeguard donations, finances, and build trust with your congregation.

06/16/2026

A church board member does not need to be an accountant to ask good financial questions.

In fact, some of the best questions are very simple:

- Why was this expense higher than normal?
- Is this a one-time cost, or will it keep happening?
- Are we using savings to cover normal operating expenses?
- Is giving actually behind, or just behind compared to the budget?
- Do we understand what is happening with restricted and designated funds?

Good questions are often what turn a financial report from “numbers we reviewed” into information leaders can actually use.

They help the board understand what is changing, what needs attention, and what decisions may need to be made before a problem gets bigger.

06/11/2026

Summer is often when churches start thinking about fall ministry needs.

Maybe it’s a new staff role, more hours for an existing employee, extra admin help, or a part-time position for a growing ministry.

Before making a hiring decision, it is worth examining more than just the current bank balance.

A few questions can help:

- What has regular giving looked like this year?
- Are expenses already running ahead of budget?
- What will this role really cost once payroll taxes, benefits, retirement, workers’ comp, and reimbursements are included?
- Will this still feel sustainable six months from now?

The question is not just, “Can we afford this right now?” It is, “Can we responsibly sustain this over time?”

That is a much healthier way for churches to think about hiring.

06/01/2026

Is your church planning a mission trip this summer?

Mission trips are exciting, but the financial side can get messy fast if there is not a clear system in place.

A couple of simple tips:

1) Keep mission trip funds separate. Donations given for the trip should be tracked separately from the general budget so they are used for the purpose donors intended.
2) Save receipts as you go. Gas, meals, supplies, baggage fees, and last-minute expenses can add up quickly. A receipt capture app or shared Google Drive folder can make this much easier for team leaders.

The cleaner the process is during the trip, the less your treasurer or bookkeeper has to piece together afterward.

We put together a full article with practical mission trip financial tips for churches here:

https://goodshepherdbookkeeping.com/2025/05/23/mission-trip-financial-tips-for-churches/

05/28/2026

What happens if someone on your ministry staff needs extended medical or family leave?

It is one of those HR questions that may not come up often, but when it does, leaders need to know what applies.

For many ministries, that starts with understanding FMLA. At the federal level, FMLA provides job-protected, unpaid leave for certain family and medical reasons. For many employers, the key threshold is 50 or more employees.

But federal law is not the only thing to consider.

Some states have their own family and medical leave programs, and those state-level rules may apply even when federal FMLA does not. California is one example. A ministry in California may need to consider both federal FMLA and California’s own leave laws, depending on its size, employees, and situation.

The big takeaway: do not assume your ministry is too small or that leave laws do not apply because you are a church or nonprofit.

It is worth knowing:

1) What federal law requires
2) What your state requires
3) How your ministry handles PTO and benefits during leave
4) Who communicates what when an employee needs time away

HR Ministry Solutions has a helpful guide on FMLA for ministries. It is a good resource to review before a staff situation forces the conversation. You can check out their article here:

Can you work another job while on FMLA? Learn how FMLA applies to churches, the 50-headcount trigger, equivalent positions, and unique rules for clergy.

05/26/2026

Most churches see giving dip during the summer, but not every church has a plan for it.

When ministry leaders share expected costs early, the finance team can plan around camp expenses, VBS invoices, reimbursements, and payroll before cash gets tight.

Our latest blog walks through how to prepare for the summer giving slump before it puts pressure on your church budget.

Read it here https://goodshepherdbookkeeping.com/2026/05/20/summer-giving-slump-church-cash-flow-planning/

05/22/2026

One of the most common fund accounting mix-ups we see:

Calling every “set aside” fund a restricted fund.

But there’s a big difference between money the board set aside and money a donor restricted.

If the board designated it, the board can usually redesignate it.

If the donor restricted it, the organization needs to honor the donor’s intent.

That difference matters when leadership is trying to understand what money is actually available.

Before labeling a fund as restricted, ask, “Who put the restriction on it?”

The board? Or the donor?

That one question can clear up a lot of confusion.

Save this cheat sheet as a quick reference for your next finance or board meeting.

05/20/2026

A church can have a solid annual budget and still run short on cash in July.

Summer giving often shifts when families travel, while certain expenses land right in the middle of the slower weeks, such as camp reimbursements, VBS invoices, and insurance payments.

In our latest article, we walk through how to review last summer’s giving, plan for June through August expenses, and separate general operating cash from designated funds.

Read the full post here:

Summer giving often drops while church expenses continue. Learn how to forecast cash flow, review giving trends, and plan for VBS and camp

05/12/2026

Tax scams aren't just a personal finance issue. They can affect churches and ministries, too.

The IRS recently released its 2026 “Dirty Dozen” list of common tax scams, and several are especially important for ministry leaders to watch for:

• Fake IRS emails or texts asking you to click a link
• Phone calls using urgent language or even AI-generated voices
• Fake charities created after disasters or major events
• Viral “tax advice” on social media that sounds helpful but could create serious problems

A good rule of thumb: if a message feels urgent, threatening, or too good to be true, slow down before responding.

Churches should make sure staff and volunteers know the basics: don’t click suspicious links, don’t share sensitive information, and don’t rely on tax advice from social media without verifying it first.

Stewardship includes protecting your church’s financial information.

Read the IRS warning here: https://www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats