Accountant’s Corner

Per Capita Rates and Resources

Per Capita is sometimes a difficult term to explain so I have provided the links below to provide some tools to assist anyone in explaining Per Capita.

The Per Capita Rate for 2020 is $38.00 per member as reported on your last report to the Office of General Assembly [that would be 2018 report since 2019 is just now being completed and will be used for 2021 numbers and rate].  For reference, the Per Capita Rate for 2019 is $37.45.

PCUSA article on Per Capita

For more information, please visit the below links:


2020 Provisional Budget

Click here for the 2020 Budget

Mission Pledge Forms

Click here for the 2020 Mission Pledge Combined Form.

More Information

For more information or accounting issues, please contact Earl Lavagnino E.A. –

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