Financial Information & Tools

Financial Information & Tools

The careful and responsible use of the gifts given to the church is important regarding stewardship. Listed below are forms, guides, and documents intended to assist you with the administration of these gifts.

If you have suggestions or comments, please email or call the presbytery Business Administrator (412-323-1406).

Per Capita
Presbytery Budget
Payroll Information
Housing Allowance Information
Local Church Financial Review Guide
Request to Encumber Mortgage
Records Retention Schedule
Substantiation of Charitable Contributions
General Tax & Contribution Questions
Non-Profit Status 501(c)(3)
Accountable Reimbursement Sample
Administrative Manual Samples

Presbytery Budget

2021 Presbytery Budget

2020 Presbytery Budget

2019 Presbytery Budget

Payroll Information

Questions About Housing Allowance

W-2 Sample for Ordained Staff

Taxable Wages, Payments & Bonuses for Employees

Payroll Withholding Tax Quick Reference Guide

Housing Allowance

Facts About Housing Allowance

Estimate of House Allowance Request (Word format)

Local Church Financial Review Guide

Addendum 1: Checklist

Addendum 2: Report

Addendum 3: Account Confirmation Form (Word format)

Administrative Manual Samples

Basic (Word format)

Comprehensive (Word format)

Per Capita

Per Capita

Per Capita

Per Capita Information

Per Capita Apportionment for Pittsburgh Presbytery
Per Capita Discounts
Why Per Capita?
Pay Now

Per Capita Apportionment for Pittsburgh Presbytery

2019 2020
Presbytery $21.80 $23.44
Synod $2.30 $2.40
GA $8.95 $8.95
TOTALS: $33.05 $34.79

Per Capita Discounts

Download the full explanation of the per capita discount payment plan HERE.

Summary of available per capita discounts:

  • 5% if paid in full by January 31
  • 3% if paid quarterly
  • 2% if paid monthly

Major credit cards will be accepted for online payment

All discounts are to be taken off of the final payment

Why Per Capita?

Like many Presbyterians, you may have wondered, “Exactly what does per capita do?”

Per capita is the amount of support, per member, that our congregation remits to our Presbytery that is then sent onto our Synod and the General Assembly.  This money is part of the glue that holds Presbyterians together.  It is the money that enables us to work with other Presbyterian churches in our Presbytery and across the country.  It is also money that allows us to work with other churches to further the mission of Jesus Christ around the world.

How important is per capita?  Here are some examples:

  • Your per capita pays for the General Assembly meeting every two years where Presbyterians gather together to worship and discern the mind of Christ for the church.
  • In many places in our world, it is difficult to “do mission” except by working ecumenically with other churches. Your per capita helps to pay for meetings of Presbyterians with people of other Christian churches, allowing us to maintain those ties for mission.
  • Your per capita pays for producing the Book of Order and The Book of Confessions, including in Spanish, Korean, and Braille.
  • Your per capita helps to fund the Presbyterian Historical Society – preserving and sharing the Presbyterian experience.
  • Your per capita funds the preparation, administration, and grading of standard ordination examinations for seminary students.
  • Your per capita pays for annual training events for presbytery executives, stated clerks, and others who help lead our work and mission.
  • Your per capita pays for the travel expenses of the Moderator and Vice Moderator of the General Assembly of the Presbyterian Church (U.S.A.) as they make their way across the church to share with and listen to folks like you about the exciting things God is doing in our midst.

We do not believe in being lone rangers in the PC(USA).  We need each other as we work together to share the good news of Jesus Christ.  As we benefit from the gifts, skills, vision, and ministry of each other in this place, so, too, do we benefit from an even wider array of gifts and ministry of our Presbyterian brothers and sisters across the church.  Your per capita pays for the programs, training, and resources that help us work together and discern the mind of Christ for the PC(USA).

Thank you to all of you who have already paid your share.  By contributing your portion of per capita, you have freed up dollars in our regular budget for the work of our congregation in this community.

TO PAY ONLINE NOW, please fill out the following form:

Frequency of Payment
Current or Previous years
Name of Church