Many churches are in the process of wrapping up plans and budgets for 2011. At this time of year I am accustomed to receiving a number of requests for information about how much churches spend per pupil on Sunday School materials.
I hope you aren't disappointed by my answer -- there's really no set formula. The process is as different among churches as the percentage they spend on salaries or debt retirement. A better question is: How do churches go about building a budget for Sunday School materials? Here are some basic concepts:
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