Plan for Business Operations as of March 31, 2016 Owner: Jake Ruetz

Transcription

1 CHURCH INDY Plan for Business Operations as of March 31, 2016 Owner: Jake Ruetz

2 TABLE OF CONTENTS EXECUTIVE SUMMARY The Fundamentals... 1 Who Cares?... 1 AT OUR CORE Profession of Faith... 3 Daily Values... 4 Statements... 5 SERVICES Unite Efforts... 6 Find the Fit... 8 Connect... 8 Build... 9 Pricing MARKETING PLAN Market Analysis Sponsorships Networking Digital Marketing Social Media Summary of Costs ENVIRONMENT Competition Five Forces Model... 16

3 SWOT Analysis Profitability Potential OPERATIONAL PLAN Legal Foundation Strategic Support Becoming a Household Name Managing the Money FINANCIAL PLAN Startup Costs and Needs Key Ratios Statement of Cash Flows Year One End of Years One to Five Tentative Distribution Plan MANAGEMENT PLAN Board of Directors Personnel Plan APPENDICES References Loan Calculator... 36

4 1 EXECUTIVE SUMMARY The Fundamentals Church Indy is a local outreach tool for churches in the Indianapolis urban area. Through the use of an online website, Church Indy will begin a dialogue between churches and seekers that will enable a personal connection without requiring the seeker to make the often hesitant commitment to come to a new church. To make a tangible difference and reach people where they are, Church Indy adds to the dialogue by providing a platform for different churches to communicate and collaborate on local missions. Through sponsorship of local outreach events, Church Indy will combine the efforts of the church community and spread the gospel of the united body of Christ. In the local communities, Church Indy will become known as the primary source for church seekers to establish a connection, feel sought after, and identify the right church for them. For churches, it will be a powerful collaboration and community building tool that will transcend the boundaries of denomination and demographics and help create progress for the city of Indianapolis. Who Cares? There are three main groups that should consider the potential for the Church Indy service tool. Primarily, community recognition of the power of a combined church effort will help establish a base of volunteers and needs. The goal of Church Indy is to represent the church in a new light, as a loving, whole community committed to meeting the spiritual and physical needs of our city. Presenting the gospel as a united body of Christ enables the Church Indy website to reach a broader group of people. As well, current church members will see the opportunity to serve the community under the

5 2 banner of the Christian faith in a broader way. It also provides access to assist in the efforts of a network of churches, thus becoming a part of a larger community of believers. This environment breaks down the walls of independent church prejudices, and provides an opportunity for churches to participate in a network of other local churches, based on location instead of denomination. Building community between churches is often difficult, given the separate missions and visions of each independent facility. However, the church should not be limited by the building, but should be expanded to all believers, wherever they are capable of gathering. Reaching out to the seekers and building the community of Indianapolis is a mission all churches can agree on, and Church Indy wants to provide the opportunity and means of establishing this united front. With the low cost structure of this web-based service, Church Indy will be able to meet the needs of the community of believers and nonbelievers without much financial constraint. The positive growth potential also encourages community support both physically and financially. Although the costs are relatively low, to effectively get off the ground running, Church Indy is seeking $15,000 in debt equity, in the form of a loan with interest. We are also seeking 100 commitments by churches to provide $120 for the year 2017, which would enable the web platform to be built effectively and would cover all expenses. Any further donations would help keep Church Indy away from debt and liabilities, enabling the service to quickly become self-sustaining.

6 3 AT OUR CORE Profession of Faith To understand what this business will be, you need to know what its owners are. As the sole owner and founder of Church Indy, I firmly believe that without Christ at the center, I would not be who I am today (maybe not even be around today). There is a power that comes from admitting you cannot do life on your own anymore that enables someone to see his or her true potential. Without God at the center, I found myself in an area of darkness, struggle, and depression. When I handed the power over to God, He began to work in ways I had not considered before, and He started using me to accomplish things I, historically, should not have been allowed to participate in. God began showing me how to utilize my God-given talents in the business world to benefit the church. Then, He gave me an idea which will break down the walls of separation among churches with different demographics or denominations. Church Indy is the physical culmination of this idea. Just as God is in control of molding my life to His purpose, He is absolutely in charge of the progression of Church Indy. There is sufficient power in God to change the world, let us work together to start right here in Indianapolis. ~Jake Ruetz, founder

7 4 Daily Values Not many companies truly live up to their core values. The word core simply doesn t accomplish what the values intend in the first place. Much like the earth s core; knowing what is at the core of most businesses would really take a lot of digging. Instead, Church Indy lives up to its daily values. If a person misses his daily value of vitamin C too many days in a row, he is going to get sick. We believe the same principle applies to business, which is why our daily values are so important. 1. Integrity This rather general term can be broken down into easily applied truths: tell the truth, keep your word, and always treat others with dignity and respect. 2. Passion The passion for promoting the gospel should be applied daily, making everything we do a living example of a fire for Christ. 3. Collaborate Success for Church Indy requires constant communication, teamwork, and unity. If we want that commitment from the church community, we need to prioritize it for ourselves. 4. Encourage Positivity promotes progress. Church Indy needs to foster an atmosphere that reflects the joy we have in Christ and builds up the community.

8 5 Statements Mission Statement The Church Indy web platform creates a place for local people to find churches, and for churches to find and serve local people. Church Indy builds this atmosphere by engaging in united, community outreach which not only brings different churches together, but brings new people to church in an actively involved way. Vision Statement Church Indy is only considered a success when the religious and nonreligious community in Indianapolis no longer view any individual church as a segmented group. The vision is to break down the hostility towards and between churches and replace it with an understanding of what the body of Christ is capable of being and doing for the community.

9 6 SERVICES Find the Fit Unite Efforts Church Indy Services Connect Build Unite Efforts There is a common phrase that the only difference between an entrepreneur and a business owner is money. Nothing happens when someone has an idea without the capacity to carry it through. For churches, this idea resonates with participation. A great

10 7 idea without enough people to carry it out does not create effective progress. Church Indy s web platform builds a network of churches who can coordinate and build off of each other s outreach programs. This combined effort will increase the amount of volunteers available, as well as create a community of believers working together to mutually benefit the city. In the case of a major event or crisis, having an established network among churches could help the body of Christ more effectively be the first responders. As well, there is a perceived hostility amongst churches where any number of denominations exist in the same city, but in segregated ways. Reaching the community under the banner of a combined church, instead of an individual church, will foster a mentality of acceptance towards the body of Christ not dependent on any denomination or church culture. In journalist and business consultant Greg McKeown s book, Essentialism, combined effort and focus on a single project creates more impactful progress, as seen in the graphic (2014, p. 6). When churches work together, the combined effort demonstrates a commitment to making the gospel known. Church Indy provides the platform for church collaboration in a user-friendly, intentional way.

11 8 Find the fit The community network through Church Indy is not just for church communication, however. When a church registers on the site, they gain access to a public search tool where community members who do not have a home church can find a church in their area. The search tool allows community members to not just find a church, but find the church that fits them the best. Seekers will login with an or phone number and be able to indicate preferences such as language, worship style, location, and size. The effect is a streamlined process that makes the most of the typical church registry by going beyond simply listing the churches by denomination in the area, and allowing seekers to find a church where they would feel comfortable. Connect The more important aspect of the search tool is the ability for churches and seekers to be present on the same platform. Since seekers sign in with an or phone number, when the search results come back with a narrow list of potential fits, those churches that fit their desires will be notified with their permission. From here, the church can directly reach out to the seeker and form a personal connection before the person ever comes to church. The church spends a lot of money on retaining and catering to people once they get in the door, but Church Indy gives them a way to connect outside of Sunday morning at the church campus. Asking someone to come to church, talk to the person who will get them connected, and then follow up again is a backwards approach to attaining new church members. In a world which has found a way to reach people where they are, the church needs to have the ability to do the same. Church Indy gives

12 9 the opportunity for churches to connect with people outside of the commitment of a church visit, which in turn makes visiting a church a significantly easier process for seekers because they already know someone there. Build Having churches and seekers active on the same local outreach tool enables the ability for dialogue. Church Profiles Summary Link to webpage Images Reviews Seeker Accounts contact information Member Accounts Contact information Representative ability (determined by church) The best way to encourage this dialogue opens the door for the opportunity for current church members to also engage on Church Indy. By setting up the same profile as the church seekers, they can indicate which church they are a part of and request to be the church representative for reaching out to seekers. The church representatives then become the personal connections for seekers. As well, both church members and seekers can send messages to the church accounts to ask questions or post reviews

13 10 about the church for seekers to find on the church profile. All of this interaction flows through the church account, which can respond, update the profile, and post the reviews as they see fit. This dialogue also allows the church to directly follow up with seekers on a personal level and maintain the relationship after they come to the church for the first time. Pricing All in all, the ability to hold discussions between churches, between churches and seekers, and seekers and members all on the same platform is a valuable concept. The intent is not to create a maximum profit, however the costs of running and marketing the web platform are significant, as the financial statements below demonstrate. To provide this service effectively and get the widest community involvement possible, a subscription service collected from churches will effectively cover the costs, as well as keep any costs away from church seekers or volunteer events. Church Indy Pricing Church Subscriptions 2016 Commitments for 2017 Launch Featured Reviews section Donations $15/month $120 annual commitment (discounted, $10/monthly rate) Added $15/month any amount appreciated 1 1 Salary for board members will be limited by 8 percent of the annual anticipated operational budget. However, no salaries will be taken in the near future as separate sources of income will cover personal expenses.

14 11 MARKETING PLAN Market Analysis 50% chance of being married 52% female 52% chance of having at least one child Median age: 34 years Aver age in India napo lis 77% chance of being white 95% chance of being employed Median household income of $42,076 29% chance only high school educated, 31% chance got a 4-year degree or more 58% chance of being NONreligious *the statistics above are found in census and survey data; sources located in Appendix A Approximately 800,000 people live within metro Indianapolis, with a total of 1,900,000 in the broader urban area, with at least 816 churches to choose from. According to the Pew Research Center Religious Landscape Study, Indiana

15 12 predominantly assumes the Christian faith, with 72 percent indicating they are part of the Christian faith. 26 percent of the rest of the population identifies as a religious none. Although 72 percent claim the faith, only 37 percent indicate attending a religious service at least once a week. Only 53 percent claim that religion is very important to them. With this low level of involvement in what the majority claim to be their faith, it is no wonder so many of the nonreligious members of society find Christians to be hypocritical. The typical Christian lifestyle does not even remotely parallel biblical stories of constant service and prayer. A united front in terms of reaching the community with the gospel and interacting with churches may help increase these perceptions and participation levels. Sponsorships The most impactful way to spread the cause of Church Indy would be to participate and get the ball rolling. Church Indy plans on investing time and money to organize, help fund, and publicize community outreach events. These events will be either hosted by Church Indy or in collaboration with other churches or local volunteer groups. A great way to spread the word about Church Indy would be to work alongside non-religious volunteer groups, and thus reach people who do not typically associate with churches. These events will be prime opportunities to hand out marketing materials and business cards to network with these individuals. Organizing these events through the Church Indy platform will provide experience with the program as well as increase interest.

16 13 Networking Word-of-mouth is the most powerful marketing tool, and since this is a location specific business plan, personal visits and communication will be huge in garnering support for Church Indy. Board members and I can visit churches around the area and establish a relationship with the administration by personally presenting our plan of action and our vision for Indianapolis. Being from the area and being able to show authentic passion will certainly have an impact on the acceptance and perception of Church Indy. As a primarily online service, there is no store front to daily remind people of our company. Instead, Church Indy will rely heavily on word of mouth and active networking to both churches and community members. Digital Marketing To get Church Indy in front of potential seekers and meet people where they are at, Church Indy will work with a local marketing firm to increase the company visibility and image. Primarily, this strategy will utilize search engine optimization (SEO) to ensure that any searches for churches or volunteer opportunities see Church Indy on the list of websites. In terms of getting the word out about our services and making sure the right people are able to find the webpage, SEO marketing has the highest return on investment in the short term. In the future, considering pay-per-click (PPC) advertising or direct mail/ ers to reach out to a broader group may be more feasible, however in the short term the cost outweighs the benefit.

17 14 Social Media Raising continued support and keeping up with supporters with updates, new content, and a personal connection enables retention and growth of supporters and donors. Social media such as Facebook, Instagram, and LinkedIn are excellent mediums to share this content. As well, social media will be Church Indy s connection to a larger world of supporters and donors. Perhaps the presence of social media could inspire or raise funds to introduce the same concept to a different urban area in the future. Summary of Costs Marketing Expenses Monthly Annual SEO marketing $1,000 $12,000 Sponsorship Costs $300 $3,600 Marketing Materials $50 $600 Totals $1,350 $16,200

18 15 ENVIRONMENT Competition There are three primary competitors to the online, local outreach platform that Church Indy provides. The most powerful competitors are nation-wide volunteer Volunteer networks Church webpages Church registries networks, such as ChristianVolunteering.org, which has a listing of at least 10,000 volunteer activities both at home and abroad. However, there are only ten regular entries within 25 miles of Indianapolis, and a few of them are job listings for long term positions. While it appears to be a useful tool for finding places to volunteer and interacting with organizations, it lacks the crucial aspect of church building. It is a platform that helps individual Christians find one-time opportunities to serve, but it fails to incorporate the church on a broader scale, such as having a church commitment instead of only one person. As well, the broad spectrum of services these sites attempt to incorporate into one platform make it confusing, difficult to navigate, and a frustrating experience. The individual church webpages do not compete in exactly the same way, however they do compete for attention on web browsers. In order to help seekers find the church that is right for them, and not just the ones that pop up first, Church Indy needs to have online visibility. As there are 816 churches in Indianapolis, almost all of which have a webpage, there is a lot to navigate through. This is why SEO marketing is so crucial for Church Indy. As well, all 816 churches have a unique purpose, which makes them competitors in creating a unified service experience.

19 16 Church registries essentially try to take listings of all churches in an area and sort them by denomination for seekers. These services, such as Churchangel.com, charge around $10 a month simply to list the church as a search result and provide the church s contact information. Although many churches do pay for such a service, it lacks the ability to create a relationship with seekers, promote local outreach, or break out of denomination-specific circles. These three important abilities are the core issues that Church Indy seeks to resolve. Five Forces Model Supplier Power Buyer Power Competitive Rivalry The only suppliers I will interact with would be those supplying the company with needed services, such as web design, marketing or professional assistance. Luckily, the amount of local and national brands who could assist with these services keep costs low and the barriers to change suppliers are minimal. The churches are the buyers in this instance, and $180 a year is a low cost for the service organization tool provided, which should limit price negotiations. As well, it is a standard rate to all churches. With a goal of a 300 church commitment, there is little room for any key players to change the price point. Most of the online competitors for Church Indy are national services, which would take little losses or interest in the specific niche market I am creating. As such, competition will mostly be within the church denominations, competing for denominational growth instead of the broader mission of growing the body of Christ.

20 17 Threat of Substitution Threat of New Entry Church Indy combines and collaborates a few processes that churches otherwise would do separately and on their own. In this way, there is the potential for a church to be happy with its established network and not see the added value of this outreach tool. As well, the church seekers and volunteers could use their own personal network of friends and organizations instead of utilizing this broader platform. The key selling aspect will be filling the need of providing connections where there are no previously created outlets. As this is a very specific networking tool, there is always the capacity for someone else or another organization to duplicate the model or incorporate it into their current processes. However, the personal connections and dedication to the Indianapolis area are not easily maintained. As well, having the model and knowledge about integrating the processes would take a considerable amount of time to understand.

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22 19 Profitability Potential A crucial characteristic for this company is not to create a large profit, but to be able to cover and exceed the costs of funding and operating, in order to create a selfsustaining service. True success for Church Indy will be the result of relieving any financial burden and creating enough income to effectively serve the community. Church Indy demonstrates an effective plan of action to quickly pay off debts and focus on company growth. As the financial statements in a section later in this report demonstrate, Church Indy has anticipated annual operating expenses of about $23,000. The website design will be an anticipated $12,000 one-time cost. The financial statements show that in order to be fully operational, Church Indy will need to obtain $19,000 in loans or donations in order to cover these costs along with startup expenses, a relatively small business loan. By the end of the first full year of operations, Church Indy plans on having 280 churches in the Indianapolis area subscribed, which is about one-third of the existing 816 churches in the area. Functioning at this moderate estimate will provide $50,400 expected annual income, which will pay off loans, cover expenses, and leave excess income after year 1. As the typical small business takes around three to five years to turn a profit, this model clearly proves effective in quickly becoming a selfsustaining nonprofit. The financial reports will detail this information more specifically.

23 20 OPERATIONAL PLAN Legal Foundation Church Indy operates under IRS Code Section 501(c)(3) as a charitable organization. Operating under the exemption criteria of a community building and religious purpose allows Church Indy to operate as a nonprofit, tax-exempt corporation. The benefits and drawbacks to this structure are as follows: Benefits Drawbacks Tax-free contributions Complicated structure Ability to receive donations Strict and limited compensation Compatible tax-free services for churches federal regulations to comply with Protection from personal liability assets must be donated if closes Discounted advertising costs

24 21 Licensing and incorporating as a charitable organization requires complying with numerous federal governances, including: filing the Articles of Incorporation, registering the name Church Indy, filing separately for nonprofit designation with state and federal, filing a form SS-4 for an Employer Identification Number, writing and submitting to the IRS bylaws for compensation policies and administrative plans, and paying filing fees, which total $150. The name and logo can be protected by copyright and trademark for a combined cost of $150. Strategic Support Church Indy knows to focus on what we can effectively do best, and rely on the expertise of others to maintain the highest quality. Issues with the IRS or federal compliances for a charitable corporation are often disabling and can put a nonprofit deep into debt. Making sure that these bases are covered and in the hands of adequate professionals will ensure these risks are avoided. Church Indy works with local firms who will be readily available for communication when requested. The company works with Thompson Law Firm and London Witte, CPA, which are both local firms who understand the small nonprofit operations. As well, the website is crucial to Church Indy. It is the culmination of all the networking and collaboration, and needs to be run effectively and professionally. Springboard Marketing & Web Design is a local firm which specializes in creating and

25 22 maintaining websites for small businesses. Although these services are costly, keeping the website running and updated with all the service applications requires a professional partnership. Working with these partners will enable Church Indy directors to focus on what we do best, which will create the most impact in the end. Becoming a Household Name Church Indy will grow by operating on multiple levels. The combination of personal connections, outreach events, networking, marketing, and social media enable the message of Church Indy to be spread through multiple venues. While we form personal relationships with churches by presenting our plan directly to them, church members will also begin to see the positive effects of being a part of the website network. Through sponsoring events, community members and churchgoers will understand the influence and ability of a company dedicated solely to helping churches progress the gospel. Although initial progress may be slow with gaining interest, the power behind a combined group creates an opportunity for churches to be a part of a larger movement, which no church will want to miss out on. Once seekers begin using Church member actions Community outreach Church commitment the search tool, that service alone will be worth the small investment on the part of churches. Instead of smaller efforts by hundreds of groups, a united effort led by Church

26 23 Indy will progress the gospel in a collective way that will resonate in the Indianapolis community. Managing the Money Not only does the IRS have high requirements for tracking spending and income for charitable contributions, but Church Indy believes a firmly held bottom line and tight expense sheet saves the company time and money. As well, being able to create and distribute regular expense reports strengthens client and donor confidence, which helps establish a lasting relationship. The money will all flow through one bank account, held separately by the business. Only the founder will carry the credit card and checkbook, and bank documents will be verified and reviewed by the board of directors. The company will be held to an anticipated monthly budget which all members will receive a copy of, and any transactions in excess of these amounts will need to be approved by the board before action. All financial data will be uploaded and stored on Quickbooks in order to maintain adequate and consistent records. Any receipts will be printed as well as scanned into an online storage folder and kept by the owner for tax filing purposes.

27 24 FINANCIAL PLAN Startup Costs and Needs In order to confidently assume operations January 1, 2017, Church Indy needs to have the financial support to operate effectively. Church Indy also plans on collecting the commitments of 100 churches before beginning operations in The needs and funding below rely on research from a variety of sources (listed in Appendix A) into the costs of each item as well as estimates found in the financial statements. Needs Assessment (estimates) Approval of Incorporation $ 1,800 Trademark and Register Name and logo 150 Operational web platform 12,000 Computer for business use 600 Anticipated first 3 month expenses 6,000 Total Startup needs before contingency: $ 20,550 Contingency allowance (20% total pre- and Year 1 expenses) 7,400 Income statement total + website asset purchase= 37,000 Total Startup needs (estimated): $ 27,950

28 25 Needs Solutions Personal Loans from family $ 4,000 SBA bank loan 15,000 Personal investment as equity 8,000 Pre-operations purchase computer and contribute as equity 600 Total solutions: $ 27,600 Key Ratios Viability ratio. It compares expendable net assets (including unrestricted and temporarily restricted net assets) to long-term debt. This ratio indicates a not-for-profit's relative liquidity or its ability to cover its debt. It serves as a basic indicator of financial strength because it measures the availability of cash and other liquid assets to meet the organization's financial obligations. Current ratio. This ratio indicates your organization's ability to meet short-term financial obligations by comparing your current assets to your current liabilities. Ideally, you want to have a current ratio of at least 1.0, and preferably greater. A current ratio under 2.0 may indicate an inability to pay current financial obligations with a measure of safety. Operating reserve. This ratio addresses the question of whether resources are sufficient and flexible enough to support your mission without having to borrow externally. It compares expendable net assets to total expenses. It describes your organization's ability to fund programs and other expenses from expendable net assets, should no additional operating revenue be available. Not-for-profit organizations should aim to have an operating reserve ratio of no less than 25 percent, or enough to cover at least three months of their annual expenses. Operating margin. This is an important forecasting ratio because it illustrates your not-for-profit's ability to produce a potential surplus, which could be drawn on if needed in future years. It's determined by subtracting expenditures from revenues and dividing that sum by your 42,461 / 8,769 42,461 / 7,769 42,461 / 23,620 (48,250-23,620) 48,250 = 4.84 = 5.47 = 1.80 = 51% revenues. *Ratio information used from (CBIZ, 2015) *Ratio numbers are an average of first three year projected amounts, as shown on Projected Balance Sheet and Projected Income Statement, Years 1-5

29 Statement of cash flows 26

30 Income statement year 1 27

31 Balance sheet year 1 28

32 Income statement year

33 Balance sheet Years

34 31 Tentative Distribution Plan For the time being, no compensation in terms of officer salary will be established. With continued growth and execution of goals, the plan may begin to create an allowance for compensation. When the contributions to net assets have been fully recovered, the 10 percent of excess as described below may be applied as consideration to officers. Excess income from operations will be immediately applied in the following order: Required payments for long term loans Increase operating reserve to cover 4 months (50% of excess) Increase fund for future Investment (20% excess) Increase fund for future Sponsorship (20% excess) Compensate officers for contributions to Net Assets (10% excess)

35 32 MANAGEMENT PLAN Board of Directors The initial board of directors will be set up so as to comply with Arm s Length federal regulations. The board will consist of four members who will jointly regulate the financial statements and benefit Church Indy as an administrative team. Jacob Ruetz Joe Kedanis Brian Bailey Joel Ruetz Chief Officer Marketing Manager Systems and IT Specialist Administrative Director Management Events and Image Coordinator Software Programmer Sponsorship Leader Sponsorship Director Networking Manager Networking Support Financial Assistant Personnel Plan As a nonprofit service organization, Church Indy relies heavily on volunteerism to build the social movement and community outreach efforts. However, the strategic partnerships will be necessary especially as the company grows and adapts. With sustained growth, the board of directors may transition into compensated partners, at a minimal level. Having a digital media director and a sponsorship event coordinator on staff would add to the potential for growth and maximize returns on community involvement. Hiring dedicated consultants in these areas may actually lower the costs involved with the current setup of using professional services. In the future, depending

36 33 on the success and sustainability of Church Indy, the model could be applied to a new urban area, such as Chicago or Cincinnati, where church populations are also high and in need of coordination services. In this case, adequate personnel will be brought on to focus on managing the secondary location, so that all involved parties will be active in the community where they live.

37 34 APPENDICES References Operating as a nonprofit The Foundation Group (2015), Nonprofit Startup Guide, Nonprofit Executive Compensation. Found at National Council of Nonprofits (2016). How to Start a Nonprofit, found at The NonProfit Times (2014) Nonprofit salary and benefits: Operating Budget and CEO Pay. Found at Fritz, Joanne (2014). Before you incorporate as a nonprofit- Pros and cons, About: Money. Demographic data United States Census Bureau (collected 2010 to 2015), Indianapolis city QuickFacts. Found at City-Data.com (2013) Pew Research Center (2014) Religious Landscape Study, Religious composition of adults in Indiana. Found at General business and market advice Hull, Patrick (2013). Answer 4 questions to get a great mission statement, Forbes. McSwain, Steve (2013). Why nobody wants to go to church anymore, Huffington Post: Religion.

38 35 Pavlovits, John (2014). Dear church, Here s why people are really leaving you, Churchplants.com. Filing and compliance information State of Indiana: Department of Revenue, Information Bulletin #17 (2013). Taxing and Filing Requirements of Nonprofit Organizations LegalZoom (2014). Articles of Incorporation sample, found at Costs Honigman, Brian (2015). How much does good SEO cost? Digital Current, found at Staples, Direct Mailer quoted price, found at Parr, Richard (2014). How much does a small business website cost in 2014? Executionists, found at executionists.com/cost-to-build-websites-2014 Financial considerations Application for a Smartbiz SBA loan online, through Thompson Law Office, Nonprofit Business Law, found at How to prepare a cash flow statement, found at CBIZ (2015). Nine ratios to help measure your not-for-profit s financial health, found at