One small correction. This is only true for those in the "lost sheep" file (those that the church has no contact information on). If someone is not attending, but their records are still with their local congregation, and they die, the local congregation can mark the record with the death information. Those people are then not counted as members.
I would suspect that this represents only a small number, but I know from personal experience that it happens.
LOL...love that explanation...if the "sheep is lost" just automatically count him as a member until the age would be 110...logic would be that if there is no contact they should be taken off membership rolls and their records removed from the "active" file after a year or so.
That's what most Christian churches do. 110? LOL!