This page lists important financial information that is beneficial to presbyteries and congregations within the Synod of the Trinity. This page will be updated regularly. If there is information you would like to see posted here, contact Synod Communications Coordinator Mike Givler at firstname.lastname@example.org.
Synod per capita remains at $2.30 for 2019; slight increase planned for 2020
At the Sept. 12-13, 2018 meeting of the Synod of the Trinity Governing Commission, a motion was made for the Synod portion of per capita for 2020 to be set at $2.40, the first time in five years there has been an increase. The $2.40 figure does not completely cover those items identified as per capita expenses.
Listed are the Synod of the Trinity per capita figures for a five-year span [with the corresponding Presbyterian Church (U.S.A.) figures also noted]:
2016 – $2.30
PCUSA – $7.12
2017 – $2.30
PCUSA – $7.50
2018 – $2.30
PCUSA – $7.73
2019 – $2.30
PCUSA – $8.95
2020 – $2.40
PCUSA – $8.95
Mileage rate for 2019
The Internal Revenue Service in December 2018 issued the 2019 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2019, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) is:
- 58 cents for every mile of business travel driven, up 3.5 cents from the rate for 2018.
- 20 cents per mile driven for medical or moving purposes, up 2 cents from the rate for 2018.
- 14 cents per mile driven in service of charitable organizations.
The business mileage rate increased 3.5 cents for business travel driven and 2 cents for medical and certain moving expense from the rates for 2018. The charitable rate is set by statute and remains unchanged.
Social Security and Other Information for Members of the Clergy and Religious Workers
Administrative Personnel Association (PCUSA)
The Administrative Personnel Association (PCUSA) was formed as an organization dedicated to the education and certification of administrators that serve the governing bodies of the Presbyterian Church (USA). Additional information (click to open):
- New Member Application
- Organization Member Application and Information on the 2018 National Conference (May 29-June 1 in Minneapolis)
How to obtain a 501C3 letter.
PILP Church Mortgage Grants
If your church has a Presbyterian Investment and Loan Program Church Mortgage Grant, PILP is offering an incentive to pay it off: a 35 percent discount on the principal and no interest. More information is available here.
Sample Treasurer’s Manual
Find a link to the Mid Council Financial Network’s manual here.
Church Treasurers’ Manual(s)
Available is the 2017 version of the Church Treasurer’s Manual from the Presbytery of Philadelphia that is used at its annual workshop. There is a detailed self-audit checklist in the Appendix of the attached manual here on pages 60-67. This manual has evolved over the years, and probably still needs more work, but Philadelphia has found that it is a good start for most churches.
New Overtime Regulations
Several resources are available to help you at your presbytery and congregations regarding the new overtime regulations. Please know these are just informational – and that you will need to discuss this with your financial folks as well as other counsel (i.e. your auditors) to make sure you are correctly handling these changes.
A presbytery resource can be found here.
A simpler overview is this weblink here. Art serves as the Vice President for Institutional Advancement at Southeastern Baptist Theological Seminary (located in Wake Forest, N.C.) and is co-founder of Rainer Publishing.
Another source can be accessed here.
Church Offering Envelope Retention
How long should your church keep offering envelopes? One step can help limit the length of time to store these documents. Find out more by clicking here.
Is a church required to carry Workman’s Compensation for a part-time pastor? Find out here.
Sample Housing Resolution
Information for ministers who own or rent their home here.
Pennsylvania, Ohio Annual Corporate Officer Report
This applies to presbyteries and churches in Pennsylvania and Ohio. (West Virginia is the only state that does not allow churches to incorporate so this does not apply to you.)
For churches in Pennsylvania, please take the time to submit the annual report to the PA Department of State. This will help reserve your corporate name – and will exempt you from the Decennial Filing in 2021. We have verified that the Synod is correctly registered with the state of PA. We did this by going to the PA Department of State site – and did an entity search (click here).
That gave us the correct corporate name for the Synod. We then did a search for corporate annual report in Pennsylvania. We’ve attached it for your use – but you can go online and use the online fillable form. You also have the option of creating a login (we did not). The online form can be found here.
In Ohio, churches should file a “Statement of Continued Existence” once every five years. There is a $25 fee to file. More information is available through the Ohio Handbook for Nonprofits here and the Compliance Checklist for Ohio Nonprofit Corporations here.
Please encourage every church to do this as regulated – and make sure your presbytery does this as well. It’s FREE!!!! And it’s easy.
Stewardship Kaleidoscope will be held Sept. 30-Oct. 2, 2019, in San Diego. Kaleidoscope is the Presbyterian Foundation-sponsored Annual National Stewardship Conference. It is for pastors, lay leaders and anyone who is looking to learn more about stewardship in today’s church context. Over 30 workshops will be offered.