7. _Handling the finances._ Another little detail that needs careful consideration is the planning of the financial program of the church. There is one important respect in which the finance of the church is different from that of any other organization. I’m not a business man, but I know, nevertheless, that it’s well for a business concern to keep a good surplus on hand. The bigger margin they can keep between their income and their outgo, the better off they are. Consequently the administrators of such businesses endeavor to build up a big bank account; but friends, that’s the worst thing that can happen to a congregation! You cannot get a group of people to give into a treasury that has several thousand dollars in the bank. You cannot get people to give to a church when they know it is not needed. I got a big surprise a few years ago when I preached in a certain town on the subject of giving. After I’d finished the members began coming to me and saying, “Why there’s no need of telling us about that. We have several thousand dollars in the bank. Why should we give? This congregation doesn’t need any money.” Recently I held a meeting for another church which had $10,000 in the bank. I didn’t know it, so I preached on giving and got the same reaction. During the rest of that meeting I preached on _spending_! Before the meeting closed the congregation had plans to start a new congregation in the north end of town. Since I left they have bought a building for $4,500, paid cash for it, and started a new congregation with about fifty or sixty members. They were going to wait until the war was over. I wonder what they would have done in case of the Hundred Years War! That question occurs to me when people talk about postponing church work until after the war is over. We cannot afford to let the Lord’s work wait until the world quits fighting! It’s essential in reference to the financial program of the church that plans for Scriptural spending be kept right up with, or a little ahead of, the income; because the income is flexible. When the congregation sees an increased need and a growing program, then the contributions will be increased accordingly. I don’t blame people for not giving to a treasury that’s already overflowing. I wouldn’t want to contribute to a church whose leaders would not spend the money that was contributed. I’d find some other avenue through which to contribute. When it is necessary to set aside a fund for a new building, or some other major, anticipated expense, the money should be earmarked and not counted as part of the operating account. The financial program of the church is one of many problems that needs to be given some careful study.