1. Polity embodies theology
Thoughts on per capita

2. Theological Truth: One Church, interdependent
Polity Expression:
Per capita assessment

3. Per Capita Assessments
Not a “head tax”
Not “membership dues”
Expresses covenantal life in ministry
Connects us to wider church

4. Exodus 30:14-16: The “half-shekel”
1. All give
2. Rich not more, poor not less
3. For the work of the tent of meeting

5. Book of Order, :
A way upper councils partly fund expenses Presbytery must pay to Synod, General Assembly Presbytery may assess Sessions (ours does) (Sessions may assess congregants)

6. The Wider Church: Synod
Seven Presbyteries
Around 250 congregations; 70,000 members
From the Mexican border to San Luis Obispo
From Hawaii to the Arizonan border
2018 Per capita: $2.85

7. The Wider Church: General Assembly
11,000 congregations
170 presbyteries
16 synods
1.6M members
2018 Per capita: $7.73

8. Total Per Capita for 2018 (Proposed)
Presbytery: $22.00
Synod: $2.85
General Assembly: $7.73
Total Per capita: $32.58

9. Where does it go? Presbytery:
Single budget, three sources:
Voluntary Mission Giving
Investment Income
Per Capita Assessments

10. Where does it go? Presbytery:
Management of Quarterly Meetings
Oversight and Guidance of Pastors
Oversight of Congregations
Preparation for Ministry
New Ministry Initiatives

11. Where does it go? Synod: Oversight of Presbyteries
(Judicial and Administrative)

12. Where doesn’t it go? Synod:
Mission Projects:
Only multi-presbytery endeavors,
funded by endowment income

13. Where does it go? Office of the General Assembly:
National Meetings (about $2.7M per mtg)
Judicial and Administrative Oversight
Ecumenical Efforts
Legal Advice and Counsel
Leadership Training
Historical Archives
Support for Pastoral Call Searches (PNCs)
Preparation for Ministry Support

14. Where doesn’t it go? Medical Benefits (Board of Pensions)
Endowment Management
(Foundation)
Building Loans
(PILP)
Most Books
(Publishing Corporation) …
And

15. Where doesn’t it go?
Most of: Missions, Education, Curriculum, Disaster Assistance, Youth Programs, Political/Social Advocacy, Worship Materials, Evangelism, New Worshiping Communities (Presbyterian Mission Agency)

16. A Word About Withholding

17. For Further Reading:
Portions of this presentation have been adapted from the above websites and from the PCUSA’s own Powerpoint presentation on the subject. This presentation was developed to specifically address the context of Los Ranchos Presbytery; certain statements may not apply elsewhere. © 2017 Forrest Claassen, Co-Executive and Stated Clerk, Presbytery of Los Ranchos, Presbyterian Church (USA).