I agree 100% with keeping the books open.....Seems as though the summer months go dry for us (land of 10000 lakes, but none in Renville county)   Anytime the books look week, its made known to the congregation....... 

 I dont think a church borrowing money is a good example of how to run a church.   Having leadership being the "slave to the lender" isn't where I would want to go to get "centered" for the week.   Might be a good way of putting things to the congregation.

 Good luck, things are not looking good for the future here, lotsa churches in small communitys that are maybe 20% full on a good sunday.  Average age is maybe 60, 65?