Financial Information

Funding for the work of Presbyterian Church (U.S.A.) has come from three sources prior to the creation of the Interim Unified Agency: (1) the Office of the General Assembly, (2) the Presbyterian Mission Agency, and (3) contracts for services (such as agreements with the Presbyterian Investment & Loan Program, Presbyterian Publishing Corporation, and Presbyterian Women). 

See our Annual Reports and Audits below for detailed information. 

The Presbyterian Church (U.S.A.) is been able to do its mission and ministry work thanks to the generous financial support of individual members, congregations, and mid councils (presbyteries and synods). These gifts taken collectively constitute Basic Mission Support.

Basic Mission Support, in turn, has two parts: (1) shared, or unrestricted gifts, which may be used wherever needed, and (2) directed, or restricted gifts, which may be used only for the purpose or program specified by the donor.

Another small component of the Mission Budget is per capita, a way of sharing the costs that equitably belong to the whole Presbyterian community. It has been said that per capita apportionment is like a utility bill. Just as we pay for heat, light, water, and telephone in order to remain connected to the utility systems and benefit from the services provided, we also pay per capita so that the Presbyterian system can function on behalf of all of us. It is the necessary linkage in our connectional system. Each presbytery is responsible for the timely payment of per capita for the current year.