The Financial Index is constructed from the amount raised for all purposes, the per capital giving by members, the per capita giving by worshipers, the percent of churches paying apportionments, and the value of church and parsonage property compared to the amount of indebtedness. Component indicators are adjusted for inflation.

The Financial Index increased very slightly (0.4%) in 2007. While changes in this index have been small over the last five years, the long-term trend has been steadily up. In 2007 it was up 18% from 1980 and 14% from 1990.

Giving per worship participant adjusted for inflation is 23% above the 1980 level and 15% above 1990. The proportion of churches paying World Evangelism Fund apportionments is up 19% from the 1980 level and 23% from 1990. Equity in church properties has been high and relatively stable over the last 20 years.