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“Jesus, remember me when you come into your kingdom.” — Luke 23:42

Financial Reports

General Assembly 2016 Unassigned Funds

You may review and download PDF or Word application instructions as well as the list of unassigned funds, basic application, supplemental application and frequently asked questions. Download these documents on the General Assembly Unassigned Funds page

Or download the 2016 complete packet

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 is compiled monthly and 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

It is through the kind and generous contributions of individuals, congregations, presbyteries and synods that the Presbyterian Church (U.S.A.) is able to provide monies for mission programs such as evangelism, church development and redevelopment, women's, youth and racial ethnic ministries, social concerns, educations and leadership training.

Through commitments from their adopted budget each congregation contributes to support the basic mission of the whole church. Basic mission support includes both

  • Shared, or unrestricted gifts, which are used where needed to fund the church's total mission adequately, and
  • Directed gifts by which Presbyterians restrict the use of their money to particular programs.

From Albuquerque to Zimbabwe and in all 50 states and 66 countries in between, your basic mission support dollars provide missionaries, theological education and resources and services.

How is Presbyterian mission funded?

Funding Presbyterian MissionAre you interested in how Presbyterian mission is funded? 

Funding Presbyterian Mission explains mission funding sources (mission funds and per capita) and uses. 

Updated December 2014




The Per Capita Budget

The payment of the per capita apportionment can be seen as a sign of healthy relationships within the church, giving tangible witness to the unity and wholeness promised to us in Jesus Christ, and is a way of sharing the costs that equitably belong to the whole Presbyterian Church community expressing the essential unity of the church.

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.

Description of Reports

Monthly Mission Financial Reports compare budget to actual for both receipts and expenditures. A comparison to prior year is also shown.

Presbyterian Mission Program Fund is described as a fund composed of all unrestricted and uncommitted receipts and assets intended for the support of the General Assembly Mission Program.

Financial Statements includes the audited financials for the prior year, and monthly statements for the current year.

Mission Budgets for the current year and one upcoming year are made available.

Per Capita Financial Reports compare budget to actual for both receipts and expenditures. A comparison to prior year is also shown.

Get the 2014 Annual Report2014 Annual Report of the Presbyterian Mission Agency

In 2014, the Presbyterian Mission Agency was guided by faith in God’s plan to transform the world, by hope in Christ Jesus, and with love in our hearts through the Holy Spirit. Read about the highlights of our progress in the 2014 Annual Report.


Previous annual reports

Funding Trends of the Presbyterian Mission Agency

Funding Trends of the Presbyterian Mission Agency, 2004–2014

Read about how many different sources of funding help the Presbyterian Mission Agency support the mission of the whole church. Covers the 11-year period of 2004 through 2014.



General Assembly Unassigned Funds

The 209th General Assembly (1997) approved a process whereby all governing bodies could apply directly for the use of certain restricted General Assembly funds.  The report further provided that funds “identified as consistent with the ongoing mission of a General Assembly entity [assigned funds] ... are generally not on the table for partnership consideration.”  Those remaining funds that are unassigned are made available using an extensive process, which is mailed to all governing bodies and is posted on the Mission Budget and Financials Presbyterian Church (U.S.A.) website  each year by March 1. Continue reading.