Per Capita Connections
Per Capita connects Presbyterian Church (U.S.A.) congregations and mid councils with the work of the wider church. As the primary source of funding for the Office of the General Assembly (OGA), it is how Presbyterians mutually and equitably share the costs of moving the church forward in the 21st century.
“Each council above the session shall prepare and adopt a budget for its operating expenses, including administrative personnel, and may fund it with a per capita apportionment among the particular congregations within its bounds. Presbyteries are responsible for raising their own funds and for raising and timely transmission of per capita funds to their respective synods and the General Assembly.” (Book of Order, G-3.0106)
Per Capita for 2021 is $32.00
Presbytery $20.12 | Synod $ 2.90 | General Assembly $ 8.98
FAQs
Our congregation pays the Presbytery. Do we also need to pay the Synod and the General Assembly?
No – The Presbytery keeps its share and pays the whole per capita amount owed to both the Synod and the General Assembly. The Presbytery pays this entire apportionment, whether the per capita funds from each congregation are received. When churches do not pay, the presbytery must use money from other income that could be used for mission.
How is per capita used?
The Presbyterian Church (U.S.A.) is a connectional church. Presbyterian congregations’ worship, serve, and govern together. Per capita contributions fund the shared governing responsibilities for the whole church. Together with the per capita contributions from churches throughout the country, they support the governance work of the presbyteries, synods, and the General Assembly.
Presbyterian ministers and elected elders serve as representatives to each governing body.
How is Per Capita calculated?
The Presbytery, Synod, and General Assembly each determine its per capita related budget. Then each divides its respective budget by the total number of members; this gives the per capita rate.
Why is it important to report church membership?
It is important for churches to accurately report their membership annually. Each church’s share of per capita is calculated with the membership figures reported by the Session, of the preceding year. This means the rate for 2021 is based on the total number of active members reported at the end of 2019. Each church is encouraged to give its full requested share of per capita, regardless of how it collects the funds.
“Each council above the session shall prepare and adopt a budget for its operating expenses, including administrative personnel, and may fund it with a per capita apportionment among the particular congregations within its bounds. Presbyteries are responsible for raising their own funds and for raising and timely transmission of per capita funds to their respective synods and the General Assembly.” (Book of Order, G-3.0106)
“Per Capita is crucial to the overall health of the PC(USA), because it binds presbyteries, synods, and congregations together in one church.”
– J. Herbert Nelson, II, Stated Clerk of the General Assembly of the PC(USA)
1 Comment
Lori Tollison
Can someone provide me with information on how Giddings Lovejoy helped our local communities with our per capita offering during 2021. I am an Elder at Dardenne Presbyterian Church. We are working on the per capita campaign and like to provide this information to the congregation. Thank you, I look forward to hearing from you.
Lori Tollison