Free Tool

Debt Service Coverage Ratio (DSCR) Calculator

Calculate your church’s DSCR — the key metric Church Extension Fund lenders use to evaluate loan applications. Includes what-if scenarios, benchmark comparisons, and actionable improvement guidance.

Church Financial Information

Total tithes, offerings, rental income, and other revenue

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Total tithes, offerings, rental income, and other revenue

All operating costs: salaries, utilities, insurance, programs

$
All operating costs: salaries, utilities, insurance, programs

Debt Service

Total annual loan payments (principal + interest) for all loans

$
Total annual loan payments (principal + interest) for all loans

Your DSCR Results

Enter your church’s financial information and click “Calculate DSCR” to see your debt service coverage ratio, benchmark comparisons, and improvement suggestions.

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Understanding Debt Service Coverage Ratio for Churches

The Debt Service Coverage Ratio (DSCR) is the most important financial metric that Church Extension Fund lenders evaluate when reviewing a loan application. It measures a church’s ability to cover its debt obligations from operating income — essentially answering the question: “Can this church comfortably afford its loan payments?”

DSCR is calculated by dividing Net Operating Income (NOI) by the total annual debt service. Net Operating Income equals total annual revenue (tithes, offerings, rental income, and other sources) minus all operating expenses (salaries, utilities, insurance, ministry programs, and administrative costs).

A DSCR of 1.00x means the church generates exactly enough income to cover its debt payments with nothing left over. A DSCR of 1.25x means the church earns 25% more than needed to service its debt. Most Church Extension Fund lenders require a minimum DSCR of 1.00x to 1.25x, with 1.50x or higher considered strong.

Why DSCR Matters for Church Extension Fund Loans

Church Extension Funds serve as lending institutions within denominational structures, pooling investor deposits to provide construction, renovation, and refinancing loans to congregations. Because these funds have fiduciary obligations to their investors, they must carefully evaluate each borrower’s ability to repay.

DSCR is the primary tool for this evaluation because it captures the church’s overall financial health in a single number. Unlike personal lending where credit scores play a major role, church lending relies heavily on demonstrated cash flow and giving patterns. A strong DSCR indicates that the congregation consistently generates enough revenue to cover operations and debt service, even if giving fluctuates modestly.

Lenders also use DSCR in stress-testing scenarios. If a church’s DSCR is exactly 1.00x, even a small decline in giving could make the loan unaffordable. This is why most CEF lenders prefer to see a cushion above break-even — typically 1.25x or higher. A strong DSCR can also lead to more favorable loan terms, including lower interest rates and longer repayment periods.

How to Improve Your Church’s DSCR

Improving your church’s DSCR comes down to two levers: increasing net operating income or reducing debt service. Here are practical strategies used by congregations across the country:

Increase Revenue

  • Launch a capital campaign or building fund alongside regular giving.
  • Rent unused facility space to community organizations or other churches.
  • Implement digital giving platforms to capture online and mobile donations.
  • Develop stewardship education programs to increase per-member giving.

Reduce Costs or Debt

  • Refinance to a lower interest rate or extend the loan term to reduce payments.
  • Audit operating expenses for potential savings on utilities, insurance, and vendors.
  • Make a lump-sum principal payment from reserves or a capital campaign.
  • Consolidate multiple loans into a single facility with better terms.

Frequently Asked Questions About Church DSCR

What is a good DSCR for a church loan?

Most Church Extension Fund lenders look for a minimum DSCR of 1.00x to 1.25x. A DSCR of 1.25x is the most common minimum threshold, meaning the church earns 25% more than needed to cover its debt payments. A DSCR of 1.50x or higher is considered strong and may qualify for better loan terms.

How is DSCR different from a personal debt-to-income ratio?

While similar in concept, DSCR uses organizational cash flow rather than personal income. It compares the church's Net Operating Income (revenue minus expenses) to annual debt payments. Unlike personal DTI which uses gross income, DSCR accounts for operating costs before measuring debt capacity.

Does DSCR include capital campaign pledges?

Typically, lenders only include capital campaign funds that have been received (cash in hand), not outstanding pledges. Some lenders may discount pledged amounts by 20-40% to account for pledge fulfillment rates. Ask your specific CEF lender about their policy on including campaign revenue.

How often should a church calculate its DSCR?

Churches with active loans should calculate DSCR quarterly, aligned with their financial reporting cycle. Before applying for a new loan, calculate DSCR using the most recent 12 months of financial data. Regular monitoring helps identify trends early and maintain covenant compliance.

Can a church get a loan with a DSCR below 1.00x?

It is very uncommon. A DSCR below 1.00x means the church cannot cover its debt payments from operating income, which represents significant risk to both the borrower and the lending fund. In rare cases, a lender may consider additional collateral, guarantees, or a co-signer, but this typically signals that the loan amount should be reduced.