For the most part, the UMC taxing rules tend to have most congregations desire to be their attendance size and not some larger, more prestigious size. Membership is a major factor is paying the denominational, conference, and district taxes (called ‘apportionments’.)
It is like a franchise. It is all about the 10% royalty paid to the Franchisor and real estate ownership. I see little redemption in these franchises.
“Apportionments”...what a hollow, secular word for extorion!