At the time of the War in 1861 the following number of churches were counted by the U.S. Census.
The Confederate Slave States
Total 17,595 with a value of $24,510,767
The Union Border Slave States
Total 4,992 with a value of $14,800, 687.
Total Slave States 22,588 churches with a total value of $39,311,454 (15 states)
of the Union Free States (20)
Total 31,221 churches with a total value of $129,762,743 (20 states)
New York ($35 million) and Pennsylvania ($22 million) having the richest churches overall and Virginia ($5.5 million)and Maryland ($5.5 million) of the slave states.
A slight difference in monies.