The Presbytery keeps its share and pays the whole per capita amount owed to both the Synod and the General Assembly. The Presbytery pays this entire apportionment, whether or not the per capita funds from each congregation are received. When churches do not pay, the presbytery must use money from other income that could be used for mission.

Per capita contributions cover the shared costs of governing the Presbyterian Church (U.S.A.). Presbytery of Wabash Valley churches are also partners in mission. Mission, which ranges from leadership training to ministries of compassion, to church renewal, is supported by voluntary contributions, such as Shared Mission Giving.

The Presbytery, Synod, and General Assembly each determine it’s per capita related budget. Then each divides its respective budget by the total number of members; this gives the per capita rate.

It is important for churches to accurately report their membership annually. Each church’s share of per capita is calculated with the membership figures reported by the Session and recorded in the most recent General Assembly Minutes. This means the rate for 2024 is based on the total number of active members reported at the end of 2022. Each church is encouraged to give its full requested share of per capita, regardless of how it collects the funds.

The Presbyterian Church (U.S.A.) is a connectional church. Presbyterian congregations worship, serve, and govern together. Per capita contributions fund the shared governing responsibilities for the whole church. Together with the per capita contributions from churches throughout the country, they support the governance work of the presbyteries, synods, and the General Assembly.

Presbyterian ministers and elected elders serve as representatives to each governing body. Commissioners to each Assembly represent their individual churches or governing bodies, but their main purpose is to prayerfully and obediently seek to discern the will of Jesus Christ together. Per capita contributions support such ministries as:

• the work of the Presbytery’s Commission on Ministry and Commission on Preparation for Ministry

• official meetings of the governing bodies of the Presbytery, Synod and General Assembly

• other responsibilities through which the governing bodies build up the church as the body of Christ