Churches, Ministries, and Religious Organizations
SIC 8661 | NAICS 813110
The following guide to industry information, research, and analysis provides sources for
statistics, financial ratios, salary surveys, and more.
the following sections listed below to view available resources by category:
industry analysis, trends, statistics, and
statements and financial ratios;
compensation and salary surveys;
and business valuation resources.
For guides to other industries, see
our index of over 400 industries.
Industry Analysis, Trends, Statistics, and Forecasts
Comprehensive market research reports provide in-depth industry analysis and five-year forecasts,
with special focus on the underlying structure and external forces and relationships
that affect industries and their performance. Topics addressed in the reports include:
- Market size, product segments, and major markets
- Key industry trends, statistics, and financial ratios
- Operating conditions and current performance
- Competitive landscape and environment
- Major company profiles and market shares
- Five-year outlook and growth forecasts
Sample report and selected data including market size based on revenue, five-year average growth rate, number
of businesses, and total employment are available free online.
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.
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
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
Market analysis report provides industry statistics for a user-defined area on a national,
state, county, metro area, or zip code level, with data provided including number of
companies, market volume and sales trends, average company
sales, sales per employee, staffing and employment trends, average employee wage, and business start up
activity and failure rates. Sample report can be viewed online.
Financial Statements and Financial Ratios
Industry Financial Ratios
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 including:
- Income and expenses in dollars and percentages
- Balance sheets in dollars and percentages
- Profitability and return on investment ratios
- Liquidity and working capital ratios
- Asset turnover and efficiency ratios
- Capital structure and debt service ratios
Sample reports are available online.
(see links for individual reports)
Financial benchmarking section of this report provides
an analysis of industry income and
expenses as a percentage of revenue by major category (e.g., purchases,
wages, depreciation, marketing, rent, utilities, other costs, and earnings before interest and taxes) for
the most recent year and line graphs indicating trends for each category over the past five years. Sample
report can be viewed free online.
Compensation and Salary 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.
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