Rodger, Rodger, Rodger. How come you think Alabama is the highest?

Heh. You live in MARYLAND, Rodge. Head over to the Colesville\White Oak\Suburban Silver Spring (as opposed to Urban Silver Spring, which is on rt. 29 and is apparently just about on the opposite side of the country... sheesh). Take a drive down New Hampshire Avenue. Count the number of churches. (And see if you can get a look inside the Ukranian Orthadox Church -- it's a fabulous church. Back when I lived in Maryland a few years ago, I said 'If I ever do a photographic essay on churches, that'll be one of them.') Now, maybe the REST of Maryland ain't quite like that, but New Hampshire Avenue has more churches per capita then anywhere else I've ever seen...
 

Can anything beat the Mormon Space ship complex for splendor (the view from 495? However, every closed IGA, Woolworth's, and gas station in Alabama is a Baptist church now.
 

Roger,

It's probably not a definitive answer but I think you got Alabama wrong. They are probably in second place behind North Dakota.

http://www.gc.cuny.edu/faculty/research_briefs/aris/key_findings.htm

Doesn't have churches per capita listings but it does have some Religions by state, including a no religion listing. First place in the "No Religion" stat is Washington at 25%. Followed closely by Vermont at 22% and Oregon/Colorado at 21%.

Lowest percentage of "No Religion" is North Dakota at 3% and then Alabama at 6%.