Boston ? Officials at Christian Science headquarters told employees that troubled finances will force restructuring and an undetermined number of layoffs.

Contributions have not kept pace with needs and “we must bring expenses in line,” treasurer Walter D. Jones told a meeting of headquarters employees.

A church publication said that, between 2000 and 2003, overall capital (excluding fixed assets) dropped from $360 million to $236 million — and operating capital from $143 million to $67 million. The denomination does not issue membership figures.

The faith’s 14-acre world headquarters includes a $50 million visitor center and library.