In this season when sessions are remitting their per capita assessments, I am sometimes asked the questions, "What does per capita do?" and "Why do we have to pay it?" Let me offer some answers forthwith.

WHAT IS PER CAPITA?

Since the mid-1800s, per capita assessments have been a means of sharing the costs of operating the administrative structures, or councils, of the denomination: presbytery, the synod, and the General Assembly. Per capita is not the only source of funding - 

many presbyteries and synods have endowed or reserve funds that contribute towards their budgets; some receive mission donations only and do not have per capita at all. The General Assembly used to have significant undesignated reserves, but these have been depleted due to non-payment of per capita and maintaining an artificially low rate over many years.

Per capita assessment may be compared to bringing a dish to a potluck supper or chipping in for the price of gas for a road trip: it is our participation in the cost of something from which we all receive benefit. Per capita assessments share costs across presbyteries and congregations on an equitable basis.

WHAT DOES PER CAPITA PAY FOR?

I n many councils, per capita and mission funding streams are kept distinct: per capita pays for administrative expenses and mission pledges and donations fund mission endeavors. This is an artificial distinction, however, as mission relies on administrative support and much of what constitutes "administration" also promotes mission. In the Presbytery of Lake Huron, we have a unified budget which combines both mission pledges and per capita assessments to fund the total ministry of the Presbytery.

Roughly 36% of our presbytery operations budget is funded by per capita, about 37% through mission pledges, and about 27% by investment income (including our share of interest from a bequest administered by Detroit Presbytery). Personnel expenses for our staff (one full-time executive, one part-time stated clerk, and three part-time support staff) comprise 72% of the budget. This is typical for presbyteries our size. About 23% funds the direct administrative expense of maintaining our building, holding our quarterly assemblies, and supporting the work of our committees. About 5% is direct support of mission partners and budget-funded grants. This does not include either the per capita assessments and mission funds we receive and remit toward the work of the Synod of the Covenant and the General Assembly, or grants funded through our various reserve accounts.

HOW IS PER CAPITA DETERMINED?

Per capita assessments are based on the budgets approved by commissioners at each level of the church, divided by the number of members in each. General Assembly and synod assessments are levied on presbyteries, which may distribute its liability - along with an assessment for its own operation - upon the sessions of its churches. The General Assembly assessment for 2019 is $8.95 per member and the Synod of the Covenant is $3.25. On top of this, the Presbytery of Lake Huron assesses sessions at a rate of $16.57 per church member for a total of $28.77. This is among the lowest per capita assessments in our synod. By contrast, many western presbyteries have per capita assessments in excess of $50.00.

Per capita assessments paid by individual members are not "dues" - they are voluntary contributions made to offset the amount paid by their sessions, and in turn, by the presbytery. We are blessed in our presbytery to have near 100% pay-in of per capita expenses by sessions, which helps keep our rates low.

Thanks to our sessions and faithful members for sharing the cost of being Presbyterian!

For more information, our Presbytery has a bulletin insert that discusses per capita, which can be found on our website under " Documents and Forms." The General Assembly has many resources which can be found at http://pcusa.org/percapita.