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 for 2023 & 2024 will remain at $2.40
At the September 2022 meeting of the Synod of the Trinity Governing Commission, a motion was made for the Synod portion of per capita for 2024 to remain at $2.40. The $2.40 figure does not completely cover those items identified as per capita expenses. (The 2023 amount had been approved by the Governing Commission in 2021.)
Listed are the Synod of the Trinity per capita figures for an nine-year span [with the corresponding Presbyterian Church (U.S.A.) figures also noted]:
2024 – $2.40
PCUSA – $9.80
2023 – $2.40
PCUSA – $9.85
2022 – $2.40
PCUSA – $8.98
2021 – $2.40
PCUSA – $8.98
2020 – $2.40
PCUSA – $8.95
2019 – $2.30
PCUSA – $8.95
2018 – $2.30
PCUSA – $7.73
2017 – $2.30
PCUSA – $7.50
2016 – $2.30
PCUSA – $7.12
Mileage rate for 2023
The standard mileage rate for business travel will be 65.5 cents per mile, up 3 cents from the rate effective at the end of 2022. The new rate for deductible medical or moving expenses (available for active-duty members of the military) will be 22 cents for the remainder of 2022, up 4 cents from the rate effective at the start of 2022.
The Internal Revenue Service in December 2021 issued the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
The standard mileage rates for the use of a car (also vans, pickups or panel trucks) is:
- 65.5 cents per mile driven for business use, up 3 cents from the rate for the end of 2022,
- 22 cents per mile driven for medical or moving purposes for qualified active duty members of the Armed Forces, up 2 cents from the rate for 2021, and
- 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2021.
The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.
Social Security and Other Information for Members of the Clergy and Religious Workers
For use in preparing tax returns (IRS)
Frequent Tax Questions and Answers for Active Clergy (Board of Pensions)
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.
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 (from 2016) can be found 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. 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 in Minneapolis, MN, on Sept. 25-27, 2023. This annual conference offers education, worship and amazing opportunities for growth in stewardship and generosity. 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. More information is available here.