Below you will find various education resources: booklets, calculators, videos and website links. They are organized for treasurers/employers as church compensation resources, tax resources and miscellaneous additional resources.


Church Compensation Resources

Compensation Planning
An 8-page guide to assist church leaders in compensation planning for ministry personnel.

Eight Essentials of Retirement Planning for Ministers and Churches
This eBook lays out the roles of both the church and the minister, best practices to do what is right before God and man in planning for a minister’s retirement.

Church Reporting Made Easy
by Dan Busby, CPA
Federal, state, and other reporting made easy.

Here at Servant Solutions, we want to assist you in the important task of planning proper compensation and benefits for those who serve the Church. Every church should see that the pastor and any other full-time staff member has adequate salary along with other benefits (church-funded medical plan, life and disability protection, and payment into the Servant Solutions Retirement Plan, etc.). It is also very important not to confuse church-related ministry expenses as part of the minister’s pay.

Accountability, Transparency & Integrity - Best Financial Practices for Your Congregation Recent developments in Washington, featuring Dan Busby & John Van Drunen

Church Administration & Risk Points

Gifts, Contributions, & Reimbursements

Clergy Compensation, Housing, Volunteers, & Political Activity

Housing for Your Pastor: Parsonage or Housing Allowance?
A useful explanation of the advantages/disadvantages of tax-advantaged housing for your pastor.

Church Employees or Independent Contractors? A useful explanation of how the IRS sees different employees to help you comply with requirements for withholding and reporting.

Tax and Reporting Procedures for Congregations An overview of many of the basic federal tax and reporting issues that are essential for Church Treasurers to understand.

Strategies for Structuring Ministerial Compensation Ministers and churches are realizing the need to differentiate between the "cost of having a ministry" and the "cost of compensating a minister”, and their "package" approach does not provide nearly as much true cash salary as they had thought.

Worker’s Compensation Laws and the Local Church A brief article on worker’s compensation laws and the importance of quality liability insurance.

Financial Audit Preparation Recommendations for preparation and execution of a church financial audit.

The Annual Church Audit The importance of and best practices for the annual church audit.

Minimizing Income Taxes for Church Employees Some suggestions on appropriately structuring compensation packages and a reminder of the importance for church boards to periodically review the salary structure of all their employees.

Auto and Other Business Expense Reimbursements Best practices for churches on how to provide ministers with full reimbursement of business transportation, travel, and other business and professional expenses.

Who is a Minister for Tax Purposes? Explanation of how the IRS determines who qualifies as a minister for tax purposes.

The Minister’s Housing Allowance Explanation of the tax benefits available to ministers who receive a portion of their compensation package as housing allowance.

The 1099-MISC: The Misunderstood and Often Overlooked Form Details regarding the IRS form that is required to be provided to all non-employees of the church who meet specific compensation conditions.

Health Reimbursement Arrangements - The New QSEHRA A brief discussion on the benefits of offering a qualified church HRA, and the requirements that must be satisfied.

Healthcare Resources and Considerations for Churches Options and considerations for churches regarding the ever-changing landscape of medical care and the Affordable Care Act.


Tax Resources

Tax Filing Information
Informational sheet explaining how to report retirement income you received from Servant Solutions.

Servant Solutions and Church of God Ministries has partnered to offer access to the best resources available to assist your church regarding budgeting, compensation, current tax laws and regulations. This resource is CHURCHEXCEL, available through ECFA (Evangelical Council for Financial Accountability).  The EFCA website includes many downloadable resources such as:  Printable Manuals, Electronic Tax Guides, Podcasts, and Webinars.

Minimizing Income Taxes for Church Employees Some suggestions on appropriately structuring compensation packages and a reminder of the importance for church boards to periodically review the salary structure of all their employees.

Can Ministers Opt out of Social Security?
Informational sheet explaining the best way to handle Social Security as a minister.

Who is a Minister for Tax Purposes?
Explanation of how the IRS determines who qualifies as a minister for tax purposes.

The Minister’s Housing Allowance
Explanation of the tax benefits available to ministers who receive a portion of their compensation package as housing allowance.

Additional Resources

Compensation worksheets:

Ministry Pay Cost for Non-Member = $185. $85 discount on the subscription, so cost of $100 for the report.

Church Salary A resource of Church Law & Tax, Cost is $24.95 to access the report or $99 to create report annually.

Leadership Network Large Church Salary $449 one table.

Megachurch Compensation Report $495

Southern Baptist Convention Compensation Study Cost is free, and includes information from 2018 salary survey.

X Pastor Compensation Survey $49. 

if the resources above do not fit your needs or timing, Servant Solutions can prepare a rough estimate for specific positions.  If interested, please click here.