There is a broad range of scenarios as relates to the
responsibilities, skills, time demands, and church needs for Seventh-day
Adventist church treasurers. This position is often one of the most
time-consuming positions in the church. How much time and energy should
someone be expected to “contribute” without being compensated? Many
churches find it challenging to determine if the position should be a
volunteer or a paid position. More and more Adventist churches are
realizing that with the heavy responsibilities the treasurer carries, it
may not be reasonable to expect someone to be able to take the position
without compensation. Paul said to Timothy “A worker deserves his pay”
(I Tim. 5:18 The Message).
As this topic is considered, it is important to understand the wishes
of the treasurer. Consider the following:
- Do they want to volunteer?
- Do they have the time available to volunteer?
- Will their personal financial situation allow them to
volunteer?
- Will they be offended if you want to make the position a paid
position?
- Are they needing for the church to make it a paid position?
On the church side of things, here are seven key considerations to
evaluate as to whether the position should be paid or volunteer:
- Financial Scope & Complexity
- Paid: If the church has complex finances (e.g.,
larger congregation, multiple bank accounts, payroll, credit/debit
cards, lots of transactions), it may require a skilled and dedicated
treasurer, making compensation more appropriate.
- Volunteer: Simpler finances (e.g., small
congregation, few transactions) may be manageable for a committed
volunteer.
- Time Commitment
- Paid: A role that demands many hours each
week—especially with data entry, banking, paying bills, reporting,
budgeting, and compliance tasks—these often justify compensation.
- Volunteer: If the workload is fairly minimal, less
demanding, or more occasional, a volunteer may suffice.
- Required Expertise
- Paid: If the position needs some skills in
accounting or finance, paying may help attract qualified
individuals.
- Volunteer: If someone in the congregation already
has this skill set and is willing to serve, the role may remain
unpaid.
- Accountability and Reliability
- Paid: Compensation can increase accountability,
attendance, and performance expectations.
- Volunteer: While volunteers can be reliable,
there's often less leverage for ensuring deadlines or high
performance.
- Church Budget Capacity
- Paid: A larger or financially stable church may
afford to compensate a treasurer.
- Volunteer: A smaller or struggling church may need
to prioritize funds elsewhere.
- Legal and Tax Considerations
- Paid: Once a position is paid, employment laws
apply. Churches must consider payroll taxes, documentation, and
reporting (by using Conference Locally-Funded Payroll, all this will be
handled).
- Volunteer: Easier administratively, but still
requires clear guidelines and oversight to prevent mismanagement.
- Congregational Culture
- Some churches place a strong emphasis on volunteer service and
prefer roles like treasurer to remain volunteer-led to reflect the
church community's values.
Once the determination is made, if it will be a volunteer position,
the rest of this document doesn’t apply. If it is determined that the
church treasury position will be a paid position, then the church must
next assess whether the treasurer will be an employee or an independent
contractor.
The Treasurer will be an Employee (W-2) – if these apply
(almost always):
- The church controls how and when the treasurer does
their work (e.g., specific hours, onsite requirements).
- The treasurer uses the church’s systems, tools, or software.
- The position is ongoing and part of the regular
church operations.
- The treasurer must attend staff meetings or is treated like church
staff.
- The treasurer is supervised or evaluated by church leadership.
- The church provides training or direction for the
role.
The Treasurer will be an Independent Contractor (1099-NEC) –
if these apply (only rare exceptions):
- The treasurer sets their own schedule and works
independently.
- They may provide similar services to other clients or churches.
- They use their own tools and accounting systems.
- The work is project-based or for a limited
term.
- The church only cares about the final product, not
how it’s done.
- There’s a formal contract for services.
The IRS uses a “Common Law Test” based on three categories:
- Behavioral Control – Does the church control what
and how the worker does the job?
- Financial Control – Does the church control the
economic aspects of the job (e.g., reimbursement, tools)?
- Type of Relationship – Is the relationship
long-term and central to the church’s operation?
Generally, if the treasurer works like part of the staff (regular
hours, internal processes), they are an employee.
- When in doubt, classify them as an
employee—misclassification can lead to tax
penalties.
- Use Conference Locally-Funded Payroll Services for
all employees. Your Conference will handle payroll, withholdings,
and reporting.
- Use Form 1099-NEC for independent contractors if they earn over the
reporting threshold ($2,000 for 2026, up from $600 in 2025) in a year.
Note: Always require an independent contractor to provide a
COI showing they carry liability insurance before any work
begins. This reduces the financial risk to the church for
liability claims related to property damage, bodily injury, and legal
defense costs. Also require a W-9 Form before making any payment that
will put them over the reporting threshold in a calendar year.
If you have further questions, please contact your conference
auditor.
- Define the Role Clearly.
Start with a detailed job description that outlines:
- Responsibilities (e.g., Jewel entry, banking, reporting, budgeting,
compliance, etc.)
- Required qualifications
- Expected weekly/monthly hours
- Reporting structure (e.g., to pastor, board, finance committee)
A clear scope helps ensure fair and appropriate compensation.
- Determine Market Rate
Benchmark compensation using:
- Local nonprofit salary data
- Church-specific job boards
- Similar types of work in your area
Typical ranges (for part-time roles in small to mid-size
churches):
- $15–$25/hour for general bookkeeping duties
- $25–$50/hour for CPAs or treasurers handling complex finance
- $250–$1,000/month for a flat rate (based on hours/responsibilities).
Note that actual hours must be kept to verify minimum wage has
been met and any overtime compensated appropriately.
- Estimate Time Commitment
Track or estimate how many hours per week or month the treasurer will
actually work:
- Routine tasks (pay bills, deposits, Jewel entry)
- Monthly reporting
- Annual budget preparation
- Special projects (e.g., audits, meetings)
Multiply hours × hourly rate or develop an annual rate based on average
workload. Divide this by 26 to get the amount per pay period (every
2 weeks).
- Align with Budget Capacity
Make sure compensation fits within the administrative or
personnel budget.
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The original version of this page was provided to Jewel by the
Georgia-Cumberland Conference Audit Team. Created by Linda McCabe.