Churches need to have an emergency fund just like individuals to ensure routine expenses are paid on time and to avoid foreclosure if giving suddenly drops. The Evangelical Council for Financial Accountability covers this in an article, Church Cash Reserves: How Much Is Enough? It's important to build up the reserve during the good times, especially when the church is growing, and to be specific with cash reserve goals. Leadership needs to communicate the importance of having cash reserves to the congregation and challenge the congregation to meet the goals. Properly communicating clear, specific goals and the progress made toward them might even inspire more faithful giving.