Accountant’s Corner

Per Capita Rates and Resources

• 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:

• “What is per capita?” An article from the Office of the General Assembly
• http://oga.pcusa.org/section/ecclesial-and-ecumenical-ministries/per-capita/
• http://oga.pcusa.org/section/ecclesial-and-ecumenical-ministries/per-capita/resources/

Presbytery of San Francisco Accounting Resources

2023 PSF Provisional Budget

2023 Mission Pledge Combined Form

Accounting Portal

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