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, 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 — How Presbyterian Mission Is Funded
The Presbyterian Church (U.S.A.) is 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.
Year-End Audited Financial Statements
Consolidated Financial Statements and Supplementary Schedules, with Independent Auditor’s Report, for the years ended December 31, 2018 and 2017.
Consolidated Financial Statements and Supplementary Schedules, with Independent Auditor’s Report, for the years ended December 31, 2017 and 2016.
General Assembly Unassigned Funds
The 209th General Assembly (1997) approved a process by which governing bodies could apply directly for the use of certain restricted General Assembly funds. The report further provided that funds “identified as consistent with the ongoing mission of a General Assembly entity [assigned funds] … are generally not on the table for partnership consideration.” Those remaining funds that are unassigned are made available using an extensive process, which is mailed to all governing bodies and is posted on the Presbyterian Mission Agency website each year by March 1.
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