Non-Resident Member—One carried on the rolls of a given church but living too far away to permit regular attendance; generally, any member living outside the community in which the church is located unless he is a regular attendant.
Inactive Member—One who resides within the parish area of the church, but who neither attends its services nor contributes to its support.
Net Active Membership—The resultant membership of a given church after the number of non-resident and inactive members is deducted from the total on the church roll.
Per Capita Contributions or Expenditures—The total amount contributed or expended, divided by the number of the net active membership.
Budget System—A church which, at the beginning of the fiscal year, makes an itemized forecast of the entire amount of money required for its maintenance during the year as a basis for a canvass of its membership for funds, is said to operate on a budget system with respect to its local finances. If amounts to be raised for denominational or other benevolences are included in the forecast and canvass, it is said to operate on a budget system for all monies raised.
Adequate Financial System—Three chief elements are recognized in an adequate financial system: a budget system, an annual every-member canvass, and the use of envelopes for the weekly payment of subscriptions.
Receipts—Receipts have been divided under three heads:
a. Subscriptions, that is monies received in payment of annual pledges.
b. Collections, that is money received from free will offerings at public services.
c. All other sources of revenue, chiefly proceeds of entertainments and interest on endowments.