The appropriate governing body within the church (whether it be the finance committee, the elder board, or another board or committee) should determine what is appropriate for the church.  As a general guideline having a 10% surplus is the minimum.  In fact, we often refer to 10% as being “break-even” and suggest shooting for 15% profitability.  Establishing these targets is critical when developing budgets as it provides a cushion when expenses exceed the budget or when revenue falls short of the budget.