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Accountant’s Corner

Accounting Resources

Per Capita Rates

  • per capita reminds us of our connectional nature as a denomination
  • per capita assists in distributing and redistributing funds amongs congregations and pastors
  • per capita provides the funding for the presbytery, synod, and General Assembly, who in turn
    • support congregations and pastors
    • advised congregations and pastors on legal matters
    • help congregations and pastors arrange for substitute preachers, find interim pastors, permanent pastors, and much much more…
  • The per capita Rate for 2023, is $39.00 per member. Membership numbers are assessed as self-reported to the Office of General Assembly over the past few years and then averaged.

For more information, please visit the links below:

For more information, accounting issues, or help logging into the accounting portal please contact Earl Lavagnino at

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