Valuation Resources

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, Trends, Statistics, and Forecasts
  • Financial Statements and Financial Ratios
  • Compensation and Salary Surveys
  • Business Valuation Resources

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

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Industry Analysis, Trends, Statistics, 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. Topics addressed in the reports include:

  • Market size, product segments, and major markets
  • Key statistics, market trends, and external drivers
  • Operating conditions and current performance
  • Competitive landscape and environment
  • Major company profiles and market shares
  • Five-year outlook and revenue 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.
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.

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Financial Statements and Financial Ratios

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 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

Religious Organizations
(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.

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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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Business Valuation Resources

Business Valuation Resources, LLC
DealStats® - Private and Public Company Transaction Data

Interactive database provides detailed transaction data for over 38,000 private and public companies sold for prices ranging from under $250,000 to over $500,000,000, with valuation measures provided including market value of invested capital as a multiple of revenue, gross profit, EBIT, EBITDA, SDE, and book value of invested capital. User guide, free webinar, and sample reports are available online.

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Related Industries:
Colleges, Universities, and Professional Schools
Book Stores
Elementary and Secondary Schools
Nonprofit Charitable, Civic, and Social Organizations


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