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 2019 and thereafter will be posted on the A Corp page. The 2019 financials can be viewed here.

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.

Annual Reports

Read about highlights of the work of the Presbyterian Mission Agency in the 2022 Annual Report.
Previous annual reports

General Assembly Unassigned Funds

We are pleased to offer you the opportunity to apply for monies available from unassigned General Assembly Mission Restricted Funds. These funds were created in past years by the gifts of individual Presbyterians or small groups. Sessions, new worshiping communities, presbyteries and synods may apply for grants from specific funds for mission efforts that fulfill the donor’s intent. 

The 2024 application period opens May 15. The deadline for synods and General Assembly Entities to submit grant applications to the Presbyterian Mission Agency is September 15, 2024. Final applicants will be notified of their application status in November 2024.

Please review the 2024 list of restricted funds and instructions carefully before completing the application form. Applicants requesting $10,000 or more must complete and include the supplementary form. Applications may not exceed the total amount available for each restricted fund.

Please note that approval at each mid council level is only one step in the process and does not guarantee final approval. Councils (sessions, new worshiping communities, etc.) submit the completed application(s) to their presbytery. Each presbytery may submit only one application per fund to their synod; likewise, each synod may submit only one application per fund.

Key deadlines include:

July 15, 2024 – Initial applications must be sent to the presbytery of jurisdiction.

August 15, 2024 – Applications with presbytery endorsement must be sent to the synod of jurisdiction.

September 15, 2024 – Applications with synod endorsement must be sent to the Presbyterian Mission Agency.

If you have questions after reviewing all application materials, please contact Sarah Dunne Pickrell: