A church's janitor is paid a fixed sum each month. He works without direction (although direction could be given) and on his own schedule (within limits, of course). The church provides supplies. Is he an employee or contractor?
The same individual also does the church's lawn care for which he is paid each time that he performs the service. He provides his own equipment. The schedule for the service is "when it needs it" and as such is not necessarily regular, especially in the winter. Is he an employee or a contractor?
Each church's situation is unique. That's why the general guidelines and links that I provided in my September 21, 2011, blog posting can be helpful.
Church Employee or Independent Contractor