Bagpipes, brats, budgets and benedictories

MILWAUKEE — Stirring bagpipes and pulsing drums opened the second plenary of the 227th General Assembly (2026), a welcome wake-up call for any attendees who might have been contemplating a post-lunch nap following a full morning of Sunday worship with Milwaukee-area congregations.

“Welcome to the 227th General Assembly,” intoned Moderator the Rev. CeCe Armstrong to boisterous cheers. “Wow, you look marvelous.” 

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Following an opening prayer by Theological Student Advisory Delegate José Torres, the afternoon’s business — which included no official business, only a foretaste of the week ahead — got underway.

After offering commissioners and advisory delegates blankets to keep the frigid convention temperature at bay, Moderator the Rev. Tony Larson reminded them that what brought them here wasn’t geography but rather a sense of call.

“Your presbytery saw something in you that this Assembly needs,” said Larson. “And they sent you.”

Lee Tan, a ruling elder and moderator of the Committee on Local Arrangements, and the Rev. Ann Gibbs, presbyter for Ministry Vitality, then brought words of greeting and welcome from the Presbytery of Milwaukee, home to 41 worshiping communities across 10 counties in the Synod of Lakes and Prairies.

Describing Milwaukee as “a diverse community rich in great food, music, theater, and arts strengthened by its past and present immigrant communities,” Tan went on to say, “We are much more than just beer, brats and cheese curds — though those are fabulous!”

Tan highlighted the presbytery’s firsts for women in ministry leadership, notably Sarah Dickson, who was ordained as a ruling elder in 1930, and Lois Stair, who was elected to moderate the General Assembly in 1971. 

“We are also proud that Margaret Towner retired from ministry here in 1990,” said Tan, “and maintains a strong relationship with this presbytery.” A video shown later would introduce Towner — the first woman ordained by the Presbyterian Church and Vice-Moderator of the 193rd General Assembly — to Assembly-goers.

The second plenary also launched a new ritual of highlighting each of the denomination’s 164 presbyteries. As the names were read in alphabetical order, cheering ensued.

Armstrong and Larson then took some moments of personal privilege to share highlights of their term as GA Moderators. Their video titled “Journey to Serve” — structured around their memorable CAR acronym for Communication/Alignment/Relationships — gave commissioners and advisory delegates a glimpse into their experiences and accomplishments.

As Larson ended their report by saying that he and Armstrong “have such hope for this denomination,” Armstrong took the opportunity to coin a new acronym.

“HOPE is ‘Hallelujah on purpose every day,’” she said.

The Assembly heard a brief refresher on the role of equity primes, “tools that help us prime our brains for equity and belonging in our decisions and actions,” from the Rev. Jihyun Oh, Stated Clerk of the General Assembly of the PC(USA) and Executive Director of Presbyterian Life & Witness, after which the Moderators recognized the Rev. Joanna Dunn, a commissioner from the Presbytery of the Cascades and moderator of the Committee on Financial Stewardship and Witness. Standing with Dunn was the Rev. Kari Olson, committee vice-moderator.

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Following a presentation of the 2027-2028 unified budget from Presbyterian Life & Witness and A Corp staff, Dunn said that their committee dug deeper into the narrative budget, specific financial statements, financial operations, and the checks and balances processes that are already in place to ensure that the funds, restricted and unrestricted, are used according to plan and that both entities — A Corp and Presbyterian Life & Witness — faithfully fulfill their missions and work delegated by previous Assemblies. 

The 2027-2028 unified budget was presented to the Assembly by Oh and her colleague, Ian Hall, president of the Presbyterian Church (U.S.A.), A Corporation.

Oh reminded commissioners and advisory delegates that “this budget is more than a financial plan. It reflects ministry, governance, witness, service and operations carried through the A Corporation. It also reflects choices about what is carried together on behalf of the General Assembly. In that sense, this budget is about balance, but it is also about purpose, stewardship and the capacity to serve the church in the years ahead. That is what ‘persevering toward wholeness’ means in this budget: holding mission, people, systems and relationships together so the church can keep moving faithfully.”

She referred the Assembly to the “A Corp 2027-2028 Budget Book,” available as an upload under FIN-01, which contains complete details of what was being presented, including:

• The total 2027 budget, balanced between income and expense, is $90,454,606, representing a small reduction from the 2026 budget, a decrease of 1.2%.
• The 2028 budget totals $97,921,505, an 8.3% increase from 2027. A major reason for the 2028 increase is that both the General Assembly and Presbyterian Youth Triennium take place that year. That combination happens once every six years.
• For per capita, the budget assumes a 4.5% annual membership decline and a 3% annual per capita increase.

“With those assumptions, and before the financial implications associated with the actions of this Assembly are added,” said Hall, “the General Assembly per capita rate is $10.94 in 2027 and $11.27 in 2028.”

Following committee recommendations, as of June 28, there are 34 items of business with pending financial implications totaling $3,112,465. If all of these items are approved, they would increase the 2027 budget by $1,889,106, resulting in a $2.07 increase in General Assembly per capita, a 19% increase. For 2028, the impact would be $1,223,359, increasing General Assembly per capita by $1.41, a 13% increase.

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“For perspective,” added Hall, “the 226th General Assembly in 2024 approved 15 items with financial implications totaling $1,232,408. Those actions increased General Assembly per capita by 64 cents in both 2025 and 2026.”

Hall reminded the Assembly that cost recovery remains at 17%, which means that designated and donor-restricted funds help cover a portion of the administrative costs connected with carrying out the work.

The budget also assumes a 4% annual payout rate for investments held by the Presbyterian Foundation, based on the established rolling-average formula. Salaries and benefits are budgeted to increase by 3% per year, and Board of Pensions dues reflect a 7% increase.

Noting that ISCO, one of the tenants in the Presbyterian Center, publicly announced on Thursday that it has purchased a new headquarters building in Louisville and expects to relocate during the first half of 2027, Hall cited ISCO’s move as “a good example of why revenue assumptions require continued attention.”

The remainder of the session was dedicated to a host of reports and remembrances, including a Memorial Moment celebrating the life and ministry of the Rev. Dr. Clifton Kirkpatrick, who served three terms as Stated Clerk of the General Assembly, was a builder of partnerships with churches in more than 80 nations, a leader who carried the Reformed witness onto the world stage, and in his later years, a teacher who shaped the ministers now serving the PC(USA).

The lives and service of former General Assembly Moderators who have died since the last Assembly will be remembered and honored throughout the week.

Oh delivered the first portion of her Clerk’s Report, describing in heartfelt detail “how we [Presbyterians] have been showing up,” as a church that is prayerful, courageous, united, serving and alive. She also pointed the Assembly to “the numbers,” found in PLEN-INFO-02, Minutes of the 226th General Assembly, Part II-B, Statistics.

A liturgy honoring World Mission presented by the Rev. Cheryl Barnes, Dr. Dianna Wright, and the Stated Clerk was followed by the last of the four presbytery roll calls, a report and video from the Co-Moderators of the Unification Commission and the previously cited video celebrating Towner.

The plenary session, which lasted just over three hours, was closed in prayer by the Young Adult Advisory Delegate from Winnebago Presbytery, Alexandra Klemp-North.