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Per Capita Report

The 237th Synod of the Mid-Atlantic Assembly approved a per capita of $0.85 per person for presbyteries in its boundaries (2018); the 2018 amount for presbyteries is based upon the membership reported for 2016. (For 2017 the rate was $0.80/person.)  This rate is set on a yearly basis.

Here is a report of per capita receipts for the first quarter of 2017 to the Synod of the Mid-Atlantic:
Per Capita Report Dec 31, 2017 (Shows 2016, 2017)

What is Per Capita?

The official definition: “Per Capita” is an opportunity for all communicants members of the Presbyterian church through the mid councils to participate equally, responsibly, and interdependently by sharing the cost of coordination and evaluation of mission; and of performing ecclesiastical, legislative, and judicial functions that identify a Reformed Church, while at the same time strengthening the sense of community among all Presbyterians” (GA Minutes, Part I, 1995).

In essence:
Per Capita is a set amount of money (apportionment) per member that congregations pay to the larger Presbyterian Church (U.S.A.). Every Presbyterian shares in the benefit of the PC(USA)’s system of government, so every Presbyterian is asked to share the expenses associated with coordinating and performing the functions of that system.

Who pays Per Capita?

Congregations (through their Sessions) pay an annual amount of money per church member - per capita apportionment - to their Presbyteries. The annual per capita amount is a combined request from a congregation's presbytery, synod, and the General Assembly - based on their respective budgets for the coming year.

How much is the Per Capita?

A presbytery's per capita rate depends on its geographical location and size, its mission needs, and the needs of the respective synod. The rate typically ranges from $5 to $30 annually per member when the GA and Presbytery needs are included. 

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