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Accounting 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 2024 and 2025, is $40.00 per member. Membership numbers are assessed as self-reported to the Office of General Assembly over the past few years and then averaged.
  • To learn more about the benefits of per capital: https://pcusa.org/resources/financial-information/capita#:~:text=Per%20capita%20funding%20is%20how,process%20for%20pastors%20and%20congregations.
  • For more information please visit the Presbyterian Church (U.S.A.) website at: https://pcusa.org/resources/financial-information/capita

For more information and questions on accounting issues please email .

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