Financial Reports
The financial reports contained in these pages are made available
for the convenience of our members, congregations, presbyteries,
and synods. The information in these reports is compiled monthly
and unless noted, has not yet been audited.
To help you interpret the information in these reports, we'll
explain a little about our operating budgets and some of the
terminology we use.
The Mission Budget
It is through the kind and generous contributions of individuals,
congregations, presbyteries and synods that the Presbyterian
Church (U.S.A.) is able to provide monies for mission programs
such as evangelism, church development and redevelopment, women's,
youth and racial ethnic ministries, social concerns, educations
and leadership training.
Through commitments from their adopted budget each congregation
contributes to support the basic mission of the whole church.
Basic mission support includes both
- Shared, or unrestricted gifts, which are used where needed
to fund the church's total mission adequately, and
- Directed gifts by which Presbyterians restrict the use of
their money to particular programs.
From Albuquerque to Zimbabwe and in all 50 states and 66 countries
in between, your basic mission support dollars provide missionaries,
theological education and resources and services.
How is Presbyterian mission funded?
Are you interested in how Presbyterian mission is funded? Share Christ's Mission explains mission funding sources (mission funds and per capita) and uses, as well as the required reserves. Funding Christ's Mission is the report of the Mission Funding Task Force which was approved by the 218th General Assembly (2008).
Share Christ's Mission (one page)
Download the color  or black-and-white versions.
Funding Christ's Mission (report of the Mission Funding Task Force)
Download it.
The Per Capita Budget
The payment of the per capita apportionment can be seen as
a sign of healthy relationships within the church, giving tangible
witness to the unity and wholeness promised to us in Jesus Christ,
and is a way of sharing the costs that equitably belong to the
whole Presbyterian Church community expressing the essential
unity of the church.
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.
Description of Reports
Monthly Mission Financial Reports compare budget to actual for both receipts and expenditures.
A comparison to prior year is also shown.
Presbyterian Mission Program Fund is described as a fund composed of all unrestricted and uncommitted
receipts and assets intended for the support of the General
Assembly Mission Program.
Financial Statements includes the audited financials for the prior year, and monthly
statements for the current year.
Mission Budgets for
the current year and one upcoming year are made available.
Per Capita Financial Reports compare budget to actual for both receipts and expenditures.
A comparison to prior year is also shown.
Joining Hearts & Hands
Joining Hearts & Hands, mandated by the 214th General Assembly (2002), has been a six-year campaign in partnership with individuals, congregations, and presbyteries to raise $40 million for national church growth and the expansion of our mission work abroad. Although Joining Hearts & Hands gave its final report and closed the books on new pledges at the 218th General Assembly (2008), payments toward existing pledges will be accepted through December 31, 2012. [Learn more] |
