The attendance size of the average Church in the USA is 70-100. Pastors and Church Leaders of these Churches usually do not concern themselves with end-of-year issues except providing the necessary giving statements. These same Churches, rarely if ever, engage in new-year planning strategies. They look at the Church mainly as a spiritual entity, and therefore, the upcoming year is simply a continuation of the previous year—in the practice of conducting their worship services, receiving the weekly tithes and offerings, and attempting to grow their ministries while struggling to keep their doors open. This attitude/mentality is a huge mistake.