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In the past, many churches have leaned on a single number to plan their budgets: Per Capita Giving—the average amount given per attendee. While it has value as a simple snapshot, it’s no longer enough to navigate the complexity of today’s ministry realities. To lead wisely and plan faithfully, churches must go beyond simplicity. They need clarity—and that comes from strategic use of data.
Why Churches Use Per Capita Giving
Churches often turn to Per Capita giving because:
- It’s easy to calculate
- It allows benchmarking across churches or seasons
- It provides a rough planning tool (“We need X per person to fund our ministry”)
These are helpful starting points. But there’s a danger in stopping there.
The Problem with Per Capita Giving
It Hides Distribution
If a few families give large amounts, the average looks healthy—even if most people give little or nothing. That creates budget fragility.
It Ignores Local Realities
Per capita doesn’t reflect income levels, life stages, or community economics. A church of retirees will naturally give differently than a church of young professionals.
It Masks Participation Declines
If giving stays steady but attendance drops, per capita giving rises—suggesting false health. But the church may actually be shrinking in sustainability.
It Doesn’t Forecast Well
Budgets based on average giving assume everyone contributes the same. In reality, most churches follow the 80/20 rule—a few households contribute most of the giving. This model collapses if one or two major givers leave.
A Better Way: Smarter Metrics for Budgeting
Per Capita should be one tool—not the tool. To truly understand your church’s financial health, pair it with a broader set of insights:
1. Track Historical Trends
Look back 3–5 years at:
- Total Giving
- Segment Giving: Core, Top and New Givers
Your dashboard gives you instant access to historical giving trends by segmented groups. Use the built-in filters to explore giving behavior across any date range—perfect for identifying seasonal patterns, shifts in giver engagement, and more.
This gives context and reveals true momentum—not just snapshots.
2. Measure Giving Participation
- % of Giving by Segment
- Number of new and consistent givers
This shows whether your giving base is broad and stable or narrow and fragile.
Quickly assess your top giving segments by clicking into the Top Givers report, where you’ll see both giving amounts and percentages from this key group. To view your median gift size, head over to the Giving Breakdown charts for an at-a-glance snapshot of giving behavior across your congregation.
3. Examine Distribution
- Median Gift Size – avoids skew from large givers
- Top 10 Donor Share – what % of giving comes from your biggest contributors
Risky: over 50%
Healthy: under 30%
If you’re using MortarStone, simply click on your Top Givers report to assess giving amounts and percentages from this particular giving segment. Your median gift size can be found in your Giving Breakdown charts.
4. Assess Giving Capacity
- Compare median household income in your community with median annual gift
If giving is just 1–2% of income, there may be room for discipleship growth.
If you’re using MortarStone, you can now screen your givers to gain valuable insights into their giving capacity. Your MortarStone subscription includes the first 50 household screenings at no additional cost. Access and manage all your screenings through the Giver Screening Dashboard to start making more informed, strategic decisions today.
5. Build Conservative Budgets
- Use 3-year giving averages to smooth spikes or dips
- Know your fixed vs. flexible expenses
- Budget from realistic assumptions—not optimism
Leverage the new Budget Forecasts tool to create realistic, mission-aligned budgets. This tool helps you:
- Use giving averages and expense data to plan with accuracy
- Confidently forecast your financial future
- Align ministry development with real-time financial insight
6. Tell the Story Behind the Numbers
Tie financial data to spiritual goals:
- “We want to grow consistent givers from 60% to 75%”
- “We aim to reduce reliance on top 10 donors by 10%”
When budgeting becomes discipleship, it moves from maintenance to mission empowerment.
Using MortarStone? Unlock the story behind your numbers. With tools like Benchmarking, you can track progress toward your giving goals, identify trends, and uncover the discipleship shifts needed to fuel ministry growth. Make confident, data-informed decisions that move your church forward in both generosity and impact.
Final Thought: Budgeting with Purpose
Behind every dollar is a story of faith and obedience. When churches steward their giving data with care—not just to forecast, but to disciple their people—they build something more than budgets.
They build a culture of generosity, rooted in wisdom, transparency, and spiritual growth.
Not using MortarStone yet?
Schedule a demo today and discover how data-driven insights can transform your giving strategy and deepen discipleship across your church.
Already a MortarStone user but unsure about next steps?
Book a quick call with our team for a personalized consultation. We’ll walk you through your giving data and help you build a custom strategy for greater impact.