Church Reserves: A Practical Checklist for Local Churches

Use this checklist to help your church think through whether your reserve levels are appropriate for your ministry, risks, and financial reality.

1. Clarify what counts as reserves

Check each item your church has identified correctly:

2. Identify what reserves are for

3. Review what should be excluded from reserves

4. Look at your church’s financial baseline

5. Identify your church’s biggest risks

6. Involve the right people

7. Decide what level of reserves is right for your church

8. Make a plan to fund or rebuild reserves

9. Put the policy in writing

10. Review annually

Simple discussion questions for a church meeting

You could also use these questions as a next step:

• What funds do we currently have that are truly available in an emergency?

• What financial risks would hurt our ministry most if they happened this year?

• How long could we sustain ministry if giving dropped unexpectedly?

• What upcoming repairs, staffing needs, or ministry shifts should affect our reserve planning?

• Do we have a written policy, or are we relying on habit and assumption?