Financing (data for the year 2024)
1. How is the church financed?
Income (total) of the church in 2023: CZK 678 million, of which:
- 1/4 from contributions and donations from church members (25%)
- more than 1/3 from the administration of church assets (41%)
- almost 1/4 from the state budget (asset equalisation with the state; 22%)
- the remaining approximately 1/8 of income from grants and other private sources (12%)
The church has no sources other than those mentioned above.
Expenditure in 2024: CZK 585 million, of which:
- almost 1/3 of the expenditure consists of personnel costs (32%)
- just under 1/3 consists of operating expenses (29%)
- just under 1/3 is used to create reserves/funds and to finance investments (29%)
- the remainder of expenditure (10%) is attributable to taxes paid and donations to other organisations
The ECCB is financed from several sources. Funding from the believers, income from administration, grants and private sources account for 78% of the funds. The share of income from the equalisation of assets with the state has fallen steadily and accounted for only 22% of funds in 2024.
2. Money from the state
The church has been preparing for the gradual transition to full self-financing for a long time. The first step was the establishment of the Personnel Fund in 1993, almost twenty years before the 2012 Property Settlement Act, which gave a secure framework and new impetus to preparations for self-financing.
Law 428/2012 on the equalisation of assets with churches and religious associations and the corresponding agreements with the churches guarantee the ECCB:
a) Contribution to activities
2013-2015 CZK 83.0 million per year
From 2016 minus 5% per year
2018: CZK 74.7 million
2019: CZK 71.0 million
2020: CZK 66.4 million
2021: CZK 5.1 million
2022: CZK 53.9 million
2023: CZK 49.8 million
2024: CZK 45.6 million
2025: CZK 41.5 million
...
2029: CZK 25.1 million (last instalment)
2030: CZK 0
The contribution to the activity is always paid at the beginning of the year and serves as one of the sources for covering the salary costs of ministers and other church personnel in the year in question.
b) Financial equalisation
A total of CZK 2,266.6 million + inflation. The financing is divided into 30 instalments, the first in 2013 and the last in 2042 (the instalments are always due at the end of the year and are included in the following financial year).
2017: CZK 79.7 million
2018: CZK 80.3 million
2019: CZK 82.3 million
2020: CZK 84 million
2021: CZK 86.3 million
2022: CZK 89.1 million
2023: CZK 92.5 million
2024: CZK 106.5 million
Most of the financial equalisation will be invested in investment funds and real estate in order to generate returns that will replace at least part of the state's current activity contributions in the future. The valuation of the investment funds for 2024 is estimated at CZK 81.1 million.
Of the equalisation payments received, 18.5% is allocated each year. These funds are intended for so-called diaconal and development projects, i.e. projects with a direct social impact (creation and development of regional communities, education, diaconal service, reduction of the ecological footprint of church buildings, etc.). In 2024, this part amounts to CZK 19.7 million.
3. The financial development of the ECCB in 2023
After difficult years from 2020 to 2022, affected by the impacts of the pandemic, Russian military aggression in Ukraine, high inflation rates, and a progressive recession, the ECCB's financial management stabilized in 2023. The positive trend was confirmed by the results for 2024.
Revenues increased significantly (by 8.5% compared to 2023 and by 10% compared to 2022), despite the fact that the inflation rate fell. This positive development was driven by both an increase in income from the so-called property settlement with the state (by 7%) and an increase in internal church resources, which are contributions from church members (by 6%) and an increase in income from economic activities (by 21%).
The expenditure side of the budget also saw an increase, albeit slightly lower than the income side (by 6.2% compared to 2023, by 12% compared to 2022). In line with the adopted long-term strategy, personnel costs increased (by 11% compared to 2023, by 19% compared to 2022), donations (by 18% compared to 2023, by 50% compared to 2022), and the creation of reserves (by 8.5% compared to 2023 and by 50% compared to 2022).
The financial management of the ECCB congregations ended 2024 with a surplus of CZK 25 million. This was despite a steady year-on-year increase in internal church contributions (by CZK 7.1 million), which was almost offset by an increase in income from salaries, collections, and internal congregational donations (by CZK 6.3 million). The internal church balance between income and expenditure thus improved by CZK 3.9 million compared to 2023, resulting in a slight deficit of CZK 0.8 million.
The overall financial management of the ECCB ended with a surplus of CZK 8.7 million.
4. Map of financial flows in the ECCB in 2024
For a better understanding of the interrelationships between the administration of the congregations, the General Congregation and external organisations, we present a map of the financial flows within the ECCB in 2024. This map does not include the income and expenditure of the congregations (which is why the amounts are lower than the totals given above), but only describes the basic flows between the various organisations within the ECCB. 