The Church's Bottom Line

Church of the Highlands, started in 2001, saves 50 percent of its income to avoid future debt. It paid $7 million in cash for 128 acres to build a $15 million campus that will open next year.

Multimillion-dollar budgets require a high level of professional management. The structure of many churches sometimes mirrors corporate America with financial professionals helping pastors, who themselves sometimes have business experience -- such as the Rev. Danny Wood of Shades Mountain Baptist Church, who used to be a BellSouth executive.

"It's a church, but it's also a business," said the Rev. Michael Moore of the 6,000-member Faith Chapel Christian Center in Wylam, Ala., who has a degree in business administration. "You have to measure your spending, but it's God's business."

In a way, churches have to meet the needs of members just as businesses meet the needs of customers, Moore said. Faith Chapel is spending $15 million to build a series of domes that will house a bowling alley, athletic center, teen disco and adult nightclub.

"If we only meet spiritual needs, where will people go to get the other needs met?" Moore said. "The purpose of money is to meet the needs of the people. We believe the heart of our ministry is meeting spiritual needs. We have other needs, to relate to people, to have fun. You can have fun and love God, too."

But ministers say God's business shouldn't be run like a corporation in all aspects.

"You don't treat church members like you would customers in a business," said Hunter Street Baptist Church administrator Morrell Dodd, a former vice president of the Bruno's supermarket chain. "The business side of what we do -- obviously there is one -- we prefer that be in the background."

Investment in church campuses can sometimes reach staggering amounts.

The 4,100-member Briarwood Presbyterian Church raised eyebrows in 1988 when it opened a $32 million campus. Gardendale's First Baptist Church has bought 145 acres along Interstate 65 for a new campus, and several years ago announced a $53 million building plan. Later, the church decided to build in phases and is working out the details.

Often, megachurch leaders hear criticism about spending so much money on facilities instead of on ministries such as feeding the poor.

Church leaders respond by saying that the reason their congregations -- and their offerings -- are so big is that they are meeting the needs of their members. By doing so with facilities and programs, the churches are able to keep growing and to fund other projects including missions work around the globe.

"Look at Briarwood -- every night, every day, that church is being used," said consultant Berry of the Covenant Group. "It's a big church that can meet needs."