It’s a Southern Baptist Church. The records are open to the members of the church. If you had actually read why they were in a shortfall this year you would see why there was a budgetary shortfall. This letter was sent to the members so that the church’s financial obligations can be met. This type of thing is not unusual in SBC churches. The response by the members isn’t unusual either.
No they aren't.
This is the original article and it says that the church does not release finanicial records. That means the members can vote on whatever budget they want, but have no way to verify.
It's a scam.