Financial Information for Congregations

Presbytery Financial Information:

Per Capita Summary – 2024 Request

  • Per Capita is an apportioned cost of operating levels of our denomination. The total is calculated based upon your congregation’s 2022 membership as reported by your Clerk of Session to the General Assembly in the Annual Statistical report.
  • The total per person amount for 2024 is $13 per person
  • $9.80 for the General Assembly of the Presbyterian Church USA
  • $2.40 for our Synod , the Synod of the Mid-Atlantic
  • $0.80 administrative cost in the Presbytery to manage Per Capita.
  • Presbytery is obligated to pay the per capita to the General Assembly and the Synod regardless of what congregations remit to the presbytery. In other words, if churches do not remit their per capita the shared mission budget of our Presbytery covers it to the detriment of our shared local mission work.

Shared Mission Pledge

In the annual asking letter to sessions, each congregation is asked to support the “Shared Mission Budget” of our Presbytery. These funds cover the operational costs of our Presbytery.  These costs include

  • the youth ministry programs including confirmation retreat,
  • our Hispanic outreach,
  • the care of pastors,
  • the training of church officers,
  • assisting church treasurers and clerks
  • training Ruling Elders to become Commissioned Pastors (CRE/QRE)
  • The management of several designated funds and
  • our staff salaries including the Mission Coordinators, Hispanic evangelist, and General Presbyter/Stated Clerk and support staff.

Currently the amount remitted by congregations for Shared Mission does not fully cover the operational costs of our Presbytery. Therefore the budget is supplemented by reserve funds each year. Our finance committee would like to narrow this gap so that our reserve funds last well into the future.

2023 IRS Mileage Rates:

Beginning on Jan. 1, 2023, the standard mileage rates for the use of a car, van, pickup or panel truck will be:

  • 65.5 cents per mile for business miles driven is the rate that should be used for reimbursing pastors and other staff
  • For more information go to

Pastor’s Terms of Call Information

  1. Please report any salary changes to the Board of Pensions, as soon as possible.
  2. The current minimum Terms of Call are found on the Commission on Ministry (COM) Forms Page Linked here
  3.  If a pastor’s housing allowance needs to be adjusted, make sure it is done as soon as possible and reflected in congregational or session minutes.
  4.  Board of Pension dues and coverage information can be found at the Board of Pensions website,

Need help with doing a Church Financial Review (AUDIT)?

Websites/Documents with Financial Resources:

We are ready assist you with any financial questions you have.
Please contact:

Lornette McCaskill, Presbytery Treasurer,  910-862-8300 ext. 4