Commercial & custom builders
Books and taxes for church and religious facility builders.
Draws released as a capital campaign collects pledges, phased construction built only as funds come in, a volunteer building committee making the calls, and donated labor and materials that need their own paper trail. Gus sorts it, an accountant checks every transaction, and you get one number a month.
- From $197 a month
- An accountant on every transaction
- Cancel whenever
November made $18,000. The Grace Fellowship sanctuary draw came through as pledge payments caught up, so I logged it against that phase instead of the whole project.
- Grace Fellowship drawProgress billing
- Riverside Chapel depositDeposits
- Steel and roofing supplierMaterials
- Framing subcontractorSubcontractors
- Insurance premiumInsurance
Why your books are different
Church and religious facility builder books go wrong in the same four places.
A generalist bookkeeper sees a check from a congregation and a materials bill. Your jobs get funded as a capital campaign collects pledges over months or years, sometimes built in phases as the money comes in, and decided by a volunteer building committee that moves slower than a typical commercial client. When the books do not track any of that, a well-run project looks stalled.
-
1
Draws arrive on the campaign's schedule, not the job's
A congregation's capital campaign collects pledges over eighteen months, and the draws to your business land whenever enough of those pledges actually clear, not on a set schedule tied to the work itself. A slow pledge month can look like your business stalled when the crew never stopped working.
What we doTracks draws against the phase of work they are paying for, so a slow pledge month reads as exactly that, not a failing job. -
2
A phased build spans years, not months
A congregation builds the sanctuary first and the fellowship hall two years later once a second campaign funds it. Treated as one open job the whole time, the numbers blur two very different projects together.
What we doCloses out each funded phase as its own job, so a finished sanctuary and a future fellowship hall never get counted as the same unfinished project. -
3
Donated materials and volunteer labor need their own line
A member donates lumber, or a work crew from the congregation shows up on a Saturday to help frame interior walls. If that never gets recorded, the job's true cost looks lower than what a similar commercial build would have cost, which can matter later if the committee compares bids.
What we doNotes donated materials and volunteer labor separately from paid costs, so the job's real cost is visible even when some of it was not billed. -
4
A committee's slow approvals stretch the schedule
A volunteer building committee meets monthly, and a change order sometimes waits weeks for a vote before it gets approved and billed. The cost of the change can land in the books before the committee ever signs off on paying for it.
What we doFlags costs that went out ahead of a matching approved change order, so nothing gets missed once the committee catches up.
Your categories
The categories Gus keeps for a church and religious facility builder.
Set up once for pledge-funded draws and phased construction, and an accountant checks it every month.
Money in
- Progress billingDraws released as capital campaign pledges are collected and phases complete.
- DepositsMoney collected upfront to start a funded phase of construction.
- Final paymentThe balance collected once a phase is finished and accepted by the committee.
- Change order billingApproved additions to scope, billed apart from the original contract.
- RetainageThe percentage held back until final walkthrough and committee sign-off.
Money out
- SubcontractorsFraming, electrical, plumbing, and finish trades on the project.
- Materials and suppliesLumber, steel, roofing, and finish materials from suppliers like ABC Supply.
- Equipment rentalLifts and other equipment rented for the build.
- Insurance and bondingGeneral liability, builder's risk, and any bonding required.
- Permits and feesBuilding permits and plan review fees paid before work starts.
- Architect and engineer feesDesign and stamped drawing fees for the facility.
- Fuel and fleetFuel and maintenance for trucks and site vehicles.
What we watch for you
- Phase margin
Profit on the current funded phase, tracked apart from future phases.
- Draws against pledges
How closely draws are keeping pace with what the campaign has actually collected.
- Change orders pending approval
Costs already incurred but waiting on a committee vote to be billed.
- Backlog
Signed but unfunded future phases, an early read on what is coming.
Ask Gus
Things church facility builders ask Gus.
Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.
Not necessarily. I track the draw against the phase it is paying for, so a slow pledge month shows up as exactly that, a timing issue with the campaign, not a stalled job.
I keep them as separate phases, closed out on their own. That way a finished sanctuary and a future fellowship hall never get blended into one confusing project.
I note donated materials and volunteer labor apart from paid costs, so the job's real cost stays visible. Worth mentioning to the accountant if the committee ever compares this build to a paid bid.
The tax side
The tax side of a church and religious facility building business.
Most of what goes wrong here is timing tied to a campaign instead of a calendar, and separating a builder's own taxable business from the tax-exempt congregation it is building for.
What your return has to get right
Your accountant signs it, so it gets done right the first time.
- Your business stays a taxable entityBuilding for a tax-exempt congregation does not make the construction business itself exempt. The business return is still due on the normal schedule regardless of who the customer is.
- Long-term contract incomeA phased project that spans more than one tax year sometimes has to show income as it is earned rather than only when billed. Gus flags multi-year phases for the accountant to review.
- Equipment write-offsLifts and equipment the business owns outright can usually be written off in the year purchased, up to $2,560,000 under Section 179, with 100 percent bonus depreciation for property bought after January 19, 2025.
- Subcontractor 1099sAny subcontractor not on payroll who is paid $2,000 or more in 2026 gets a 1099-NEC by January 31. Gus keeps that list current across every phase.
Deductions church and religious facility builders miss
Your bookkeeper knows what to look for in your statements. You never have to.
- Small tools and hand tools
- Truck and fleet fuel
- General liability insurance
- Bonding premiums
- Plan review and permit fees
- Equipment rental
- Dumpster and debris hauling
- Continuing education
- Safety gear and PPE
- Uniforms with your logo
- Phone and tablet for the jobsite
- Professional fees to architects and engineers
General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.
All year, not just April
A church and religious facility builder's year, kept every month.
Pledge campaigns run on their own calendar, but the tax calendar runs on its own schedule. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.
- January
Plan the year
Last year's return gets started, the subcontractor 1099 list gets finalized, and you get a monthly set-aside so April is already handled.
- April
Filed. Done.
Your return is filed and signed. No surprise bill, because the set-aside has been running since January no matter how the pledge draws landed.
- July
Halfway check
Where you stand on every funded phase, and whether committee approvals are keeping pace with the work in the field.
- October
Before year end
A look at equipment worth buying and any moves worth making before December closes the books on the year.
What you get
What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.
Book a call- Monthly bookkeeping
Every transaction sorted into categories set up for church and religious facility builders. You never categorize a thing.
- An accountant checks every transaction
Real review, every month, before your books close. Not a spot check.
- Your business tax return, filed
Prepared, reviewed, and signed by that same accountant every year.
- The monthly number
What you made, what you spent, what to set aside for taxes.
- Your own bookkeeper
A real person assigned to your business, in the app whenever you need them. No hold music.
- On your books all year
Every month, not just in April. Your team speaks up whenever something is worth your attention.
- Cancel any time
No contract. No cancellation call. Your books are yours.
Straight answers
Questions church facility builders ask first.
Do you track draws against what a capital campaign has actually collected?
Yes. Draws are tracked against the phase they are funding, so a slow pledge month shows up as a timing issue with the campaign, not a stalled or failing job.
We build in phases as separate campaigns fund each one. Can the books keep phases apart?
Yes. Each funded phase is closed out as its own job, so a finished sanctuary and a future fellowship hall never get blended into one confusing project.
A member donated lumber and some volunteers framed a wall on a Saturday. Does that need to be recorded?
It is worth noting apart from paid costs, since it can matter if the committee ever compares this build to a bid from another contractor. Gus keeps that note on the job.
Our building committee takes weeks to approve a change order. Does that create a problem in the books?
It can, if a cost goes out before the committee formally approves paying for it. Gus flags costs that came in ahead of a matching approved change order, so nothing gets missed once the vote happens.
Does building for a tax-exempt congregation change our own business taxes?
No. Your business stays a separate, taxable entity regardless of who you are building for, and the return is due on the same schedule as any other year.
Is a real accountant checking my books?
Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.
What does it cost, and can I cancel?
It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.
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What makes a bookkeeper worth paying for Every business we keep books for
Book a call
Pick a time. That's the whole signup.
Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.
- $197 a month to start
- An accountant on every transaction
- Cancel whenever