The gifts we receive are affected by tax season, summer, and so on. Find the pattern of giving for your congregation. Look at when the pledges were paid. Calculate an average percentage to apply to each month of the year. Make a similar calculation with many of the expense categories.
Most RE expenses occur in the first three months of the school year.
It makes no sense to compare actual spending in such instances to some arbitrary number which distributes the budget evenly throughout the year. Good accounting software will assist in this task because it allows you to enter different monthly budget amounts for your annual budget. This means the year to date numbers will reflect your good analysis, improving both the reports and your stature.