- building is about 20%
- programming (including missions) is about 30%
- staffing is about 50%
I've worked with some churches that have a 3 to 1 ratio (debt to annual budget), but they are hurting financially. And, their new building will be old and worn down long before the debt is paid off at their current rate. The appearance won't attract new people, especially a younger generation.
My recommendation, get out of debt as soon as feasibly and fiscally possible. Debt is fine so long as it doesn't become the boa constrictor that wraps around the church and kills it.