Sanford Levings

"Hi, I’m Sanford Levings, President of MinistryCFO and author of this blog. The purpose of our blog is to share with you information and insights that we gather from working with and listening to our clients and partners, located throughout the country." read more

How Tiered Services Saves you Money

The MinistryCFO Model

How Utilizing Tiered Services Saves You Money and Improves Quality

How-Tiered-Services-Save-MCFO-Model-pictureAt MinistryCFO, you are not hiring a person, you are hiring a team. This team will consist of a CFO-level manager, a Controller-level supervisor, and at least one bookkeeper.

Here are the primary ways you can save money with the MinistryCFO model:

  • Our bookkeepers are highly trained and supervised. As such, our bookkeepers are the equivalent of most accountants in other churches.

  • The Controller level and CFO level work is always critical to your church.  Without the professional oversight of this work, your church will suffer in more ways than just financially.

  • Having a three-position team ensures that no one person will ever be operating outside his/her skill set and level of understanding and competency.

Let us explain in more detail:

Most of the work for your church will be performed at the bookkeeper level.  The bookkeeper will perform all of the clerical work necessary for recording transactions, such as recording and paying bills, depositing donations recording donor information into the donor database, and reconciling bank statements.

75% to 85% of the financial operations workload of your church is conducted at the bookkeeper level. 

The Controller level work includes reviewing the work of the bookkeepers, designing and maintaining the bookkeeping system, and troubleshooting complex financial transactions.

10% to 15% of the financial operation workload of your church is conducted at the Controller level.

The CFO level work includes assisting the Controller in any and all areas that the Controller needs assistance; communicating with bankers, board members and the like; preparing monthly financial reports for management; and contacting preferred vendors for better services and cost savings.

5% to 10% of the financial operations workload of your church is conducted at the CFO level.

As you can see, significantly more work time is spent at the bookkeeping level than at either the Controller level or CFO level. However, that should never rule out the critical need of having professional accounting supervision at all times. Frankly speaking, an unsupervised bookkeeper is a dangerous proposition for your church. Complex transactions should never be solved by the bookkeeper.

Below is a breakdown of the work levels:

CFO Level 5% 10%
Controller Level 10% 15%
Bookkeeper Level 85% 75%


MinistryCFO finds ways to save you money.  Let MinistryCFO manage your financial operations at the CFO level, supervise the bookkeeping at the Controller level, and maintain your financial records at the bookkeeping level. By adopting the MinistryCFO model, there will never be any under-utilization of your employees.

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