2023 Budget Details
Citylight traditionally looks at our ministry expenses in six major areas. The proposed budget totals approximately $5 million in General Fund expenses and an anticipated $1 million in designated expenses across these areas. The area groupings provide a glance at the resource allocation at a high level. We want to ensure maximum financial allocation in areas that directly accomplish the mission of multiplying disciples and churches while limiting the indirect cost associated with ministry. This means we want to see more spending in Ministries, Pastoral and Church-Wide, and Outside Giving while less on Facilities, Administration, and Ministry Support.
Area Groupings
ADMINISTRATION | 6%
$303,244.88
- Salaries & Benefits
- Office Supplies
- Bank Charges & Fees
- Professional Fees (Legal, Accounting, HR etc.)
MINISTRY SUPPORT | 9%
$454,867.32
- Salaries & Benefits
- Communications
- Media Production
- Equipment
- Livestream
- Software & Platforms
MINISTRIES | 33%
$1,667,846.86
- Salaries & Benefits
- Care Ministries
- Christian Education
- Citylight Kids
- City Groups
- Citylight Global
- Salt Company
- Serving Teams
- Neighborhood Engagement
- Students
- Worship
FACILITIES | 16%
$808,653.02
- Salaries & Benefits
- Maintenance
- Janitorial
- Condo Dues
- Utilities
- Insurance
- Improvements
- Mortgage
PASTORAL & CHURCH-WIDE MINISTRY | 21%
$1,061,357.09
- Salaries & Benefits
- Intern & Resident Program
- Baptism & Member Events
- Sunday Gathering
- Church Conferences
- Hospitality
OUTSIDE GIVING | 15%
$758,112.21
- Citylight Family
- Local Missions
- Benevolence
- Great Commission
- Partner Giving
- Church Plant Support
- Global Partner Support
Chart of Account Detail
Below shows every Chart of Account that is used to track income and expenses.
2023 Budget
| Account Number | Account Name | Annual Budget $ |
|---|---|---|
| INCOME | ||
| General Income | ||
| 4001 | Online Giving | 2,750,000.00 |
| 4002 | In-Person Gathering Giving | 1,350,000.00 |
| 4003 | Mailed Giving | 920,000.00 |
| 4004 | Stocks and Other Gifts | 0.00 |
| 4005 | Intern Giving | 0.00 |
| 4006 | Church Planting Giving | 0.00 |
| 4007 | Outside Giving | 0.00 |
| 4008 | Interest Income | 0.00 |
| 4009 | Benevolence | 0.00 |
| Total General Income | 5,020,000.00 | |
| Other Income | ||
| 4100 | Other Income | 40,000.00 |
| 4105 | Registration Fees | 75,000.00 |
| 4110 | Wedding Deposits | 3,000.00 |
| Total Other Income | 118,000.00 | |
| Total Income | 5,138,000.00 |
| Account Number | Account Name | Annual Budget $ |
|---|---|---|
| EXPENSE | ||
| Personnel Expenses | ||
| 5001 | Salaries Expense | 2,083,340.76 |
| 5001.1 | Interns Salaries | 0.00 |
| 5001.2 | Housing Allowance | 284,244.00 |
| 5001.5 | ER Payroll Taxes | 159,495.52 |
| 5002 | Health Insurance | 222,000.00 |
| 5003 | Retirement | 184,000.00 |
| 5004 | HRA Expense | 120,000.00 |
| 5006 | Tuition and Books | 48,000.00 |
| 5007 | Other Benefits | 0.00 |
| Total Personnel Expenses | 3,101,080.28 | |
| General Expenses | ||
| 5101 | Programs | 416,500.00 |
| 5102 | Events | 90,750.00 |
| 5102.1 | Wedding Events | 0.00 |
| 5103 | Staff Training | 39,000.00 |
| 5104 | Rent | 6,000.00 |
| 5105 | Equipment (Expensed) | 27,000.00 |
| 5106 | Maintenance | 25,000.00 |
| 5107 | Janitorial | 95,000.00 |
| 5108 | Condo Association Dues | 70,000.00 |
| 5109 | Utilities | 60,000.00 |
| 5110 | Phone and Internet | 10,000.00 |
| 5111 | Insurance | 22,150.00 |
| 5112 | Transportation | 0.00 |
| 5113 | Books and Subscriptions | 8,500.00 |
| 5114 | Office Supplies | 30,000.00 |
| 5115 | Printing | 0.00 |
| 5116 | Bank Fees | 20,000.00 |
| 5117 | Meals | 40,400.00 |
| 5118 | Travel | 10,000.00 |
| 5119 | Hospitality | 10,000.00 |
| 5120 | Professional Fees | 45,000.00 |
| 5121 | Software and Platform Subscriptions | 35,144.00 |
| 5122 | Building Improvements | 15,000.00 |
| Total General Expenses | 1,075,444.00 | |
| Outside Giving | ||
| 5201 | Great Commission Fund - Expenses | 0.00 |
| 5202 | CL Missionaries - Expenses | 25,000.00 |
| 5203 | Local Missions - Expenses | 6,000.00 |
| 5204 | Church Multiplication - Expenses | 150,000.00 |
| 5205 | Benevolence - Expenses | 30,000.00 |
| 5210 | Partner Giving - Expenses | 100,000.00 |
| Total Outside Giving | 311,000.00 | |
| Other Expenses | ||
| 5401 | Interest Expense | 215,000.00 |
| 5402 | Budget for Mortgage Principal | 310,000.00 |
| 5403 | Mortgage Principal Offset | 0.00 |
| Total Other Expenses | 525,000.00 | |
| Total Expenses | 5,012,524.28 | |
| Net Income (Loss) | 125,475.72 |
Another helpful view of the proposed budget is by Citylight Ministry Teams. We have a great team of 60 employees across 14 teams. The teams are allocated portions of the above budget. The below table shows the total expenses segmented by allocation group.
Ministry Teams
| Team | Annual Budget | |
|---|---|---|
| 100 - Care | 158,217.91 | |
| 120 - Intern | 283,852.54 | |
| 150 - CL Kids | 386,317.72 | |
| 200 - City Groups | 158,952.05 | |
| 250 - Students | 257,743.23 | |
| 300 - SALT | 201,966.05 | |
| 350 - Worship | 179,306.35 | |
| 400 - Pastoral | 905,060.43 | |
| 450 - Facilities | 950,328.87 | |
| 500 - Admin | 301,934.63 | |
| 550 - Ministry Support | 469,638.10 | |
| 600 - Neighborhood Engagement | 127,700.73 | |
| 650 - Global Focus | 64,067.80 | |
| 700 - Serving Teams | 85,718.59 | |
| 750 - Christian Education | 170,719.27 | |
| 900 - Outside Missions/Partners | 311,000.00 | |
| Total Expense | 5,012,524.28 |
Buildings are a significant portion of the Citylight Operating budget. The below tables show the allocations for our two locations. Note – These are rolled into the Facilities Team allocation shown above.
Midtown location
| Account Name | Annual Budget | |
|---|---|---|
| Rent | 6,000.00 | |
| Maintenance | 11,000.04 | |
| Janitorial | 24,999.96 | |
| Condo Association Dues | 46,956.00 | |
| Utilities | 24,000.00 | |
| Depreciation - Buildings | 90,000.00 | |
| Interest Expense | 62,081.88 | |
| Budget for Mortgage Principal | 143,209.80 | |
| Total Expense | 408,247.68 | |
| Net Income (Loss) | -408,247.68 |
West location
| Account Name | Annual Budget | |
|---|---|---|
| Maintenance | 30,000.00 | |
| Janitorial | 39,999.96 | |
| Utilities | 48,000.00 | |
| Depreciation - Buildings | 24,999.96 | |
| Interest Expense | 179,018.04 | |
| Budget for Mortgage Principal | 150,882.36 | |
| Total Expense | 472,900.32 | |
| Net Income (Loss) | -472,900.32 |