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Churches, Ministries, and Religious Organizations

SIC 8661 | NAICS 813110

The following guide to industry information, research, and analysis provides sources for industry trends and statistics, financial ratios, salary surveys, and more.

Select from the following sections or scroll below to view available resources:

Industry Analysis, Statistics, Trends, and Forecasts

Financial Information and Financial Ratios

Compensation and Salary Surveys

Business Valuation Resources

For guides to other industries, see our index of over 400 industries.

Industry Analysis, Statistics, Trends, and Forecasts

Religious Organizations  (view report)
Private Schools  (view report)

Comprehensive research reports provide in-depth industry analysis and five-year growth forecasts, with special focus on the underlying structure and external forces and relationships that affect industries and their performance. Report contents include:

  • Key statistics
  • Market size and characteristics
  • Current performance
  • Competitive landscape
  • Major companies
  • Key risk and success factors
  • Five-year growth forecast

National Council of Churches
Yearbook of American & Canadian Churches
Annual yearbook publication provides narrative descriptions (e.g., history, ecclesiology, leadership, and contact information) and statistical data (e.g., membership, giving, and personnel) for major religious bodies and church organizations in the U.S. and Canada, with organizations covered in the publication including ecumenical bodies, research institutions, cooperative organizations, and seminaries and bible colleges.

First Research
Religious Organizations

First Research profiles provide analysis, statistics, and forecasts for a wide range of industries, with content sections including industry overview, recent developments, issues and challenges, business trends and opportunities, leading companies, executive insights, financial benchmarking information, and 5-year revenue growth forecast. Profiles are updated monthly; sample report is available online.

Christianity Today
Church Law & Tax Report / Church Finance Today
Bimonthly trade publications feature news and information for churches and ministries, with topics covered in each issue including legal and tax issues, financial matters, risk management, and administration. Selected information and articles from current and archived issues of the magazines can be viewed free online.

Information resources available from this organization include:

U.S. Congregational Membership Reports
U.S. congregational membership section includes reports and maps which provide information on the number of congregations and adherents on a national, state, and county level for a series of decade time frames with changes for each time frame through the current period also noted. All information is available free online.

Data Archive
Archive section includes a extensive selection of surveys, polls, and other data submitted by researchers, with content categories including international surveys and data (cross-national, multiple nation, single nation), U.S. church membership data (state-level, county-level), U.S. general population surveys, and surveys of denominations, groups, congregations, and members and leaders. All information is available free online.

Financial Benchmarking Data

Industry Financial Ratios
Religious Organizations  Search for "813110" (see listing for specific denominations)
Five-year financial statement analysis includes income statements, balance sheets, and key financial ratios, with data available by sales size range on a national, state, and metro area level.
  • Income and expense detail in dollars and percentages
  • Balance sheets in dollars and percentages
  • Cash flow analysis
  • Liquidity and working capital ratios
  • Profitability and return on investment ratios
  • Asset turnover and efficiency ratios
  • Capital structure and debt service ratios

First Research
Religious Organizations

Financial information section of these profiles includes common-size income statement and balance sheet data and key financial ratios for the most recent annual reporting period, with average financial measures reported for all companies and by sales size range for small (under $5 million), medium ($5 million to $50 million), and large companies (over $50 million). Sample report can be downloaded and viewed online.

Compensation Surveys

Evangelical Council for Financial Accountability
Nonprofit Organization Compensation Data
Online database provides comparative salary information for the top job positions (e.g., CEO, president, executive director, senior pastor, and CFO) in churches and other nonprofit organizations by geographic region, annual revenue, and type of organization. Database is available to members and subscribers only.

Christianity Today International
Compensation Handbook for Church Staff
Annual compensation handbook provides compensation and benefits information for part-time and full-time personnel, with compensation breakdowns for clergy and staff positions by church size, annual budget, and geographic location and personnel characteristics such as gender, educational training, and experience.

National Association of Church Business Administration
NACBA Salary Survey
Subscription-based online service provides compensation and benefits information for over 100 job positions, with statistical measures for compensation (salary with housing and utilities) and benefits (e.g., retirement, insurance) data including mean, median, and upper/lower quartiles and deciles. Complete listing of job positions included in the survey and sample reports for selected job positions can be viewed free online.

U.S. Bureau of Labor Statistics
Occupational Employment and Wages - Religious Organizations
Annual occupational employment and wage survey provides hourly and annual wage data for personnel employed in this service sector (e.g., clergy, directors of religious activities and education, and other religious workers) on a national, state, and metropolitan area basis, with statistical measures for national wage data including mean, median, and upper/lower quartiles and deciles. All information is available free online.

Business Valuation Resources