Per Capita is a way Presbyterians share equally, responsibly, and interdependently in the costs of governing the Presbyterian Church (U.S.A.), regardless of the size of their churches. Contributions are requested from every congregation and are based on each session's total active membership.
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2026 Per Capita $39.00
GA $11.26 Synod $3.81 Presbytery $23.93 |
2027 Per Capita $42.00
GA $13.04 Synod $3.81 PGR $25.15 Based on 12/31/2025 final reported membership |
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Changes to Compensation Minimum Salary (+2.5% increase from 2025) 2026 (+4.25% increase from 2026) 2027 Level 1 - less than 4 yrs exp. 51,826 54,029 Level 2 - 4 or more yrs exp. 55,801 58,173 Full-time CRE minimum 41,459 43,221 Pulpit Supply
The recommended honorarium is $150 for one service, $190 for multiple services on the same day, plus mileage reimbursed at the current IRS rate. Email the Presbytery to request a copy of the Pulpit Supply. Moderators of Sessions The recommended honorarium is $50 per meeting, plus mileage reimbursed at the current IRS rate. |
Board of Pensions
800-773-7752 Health Savings Accounts Medical Savings Accounts Health Flexible Spending Arrangements Health Reimbursement Arrangements Publication 969 explains these programs |
2026 IRS Standard Mileage Rates
July 1 — December 31, 2026 the standard mileage rates for the use of a car, van, pickup or panel truck will be:
January 1 — June 30, 2026 the standard mileage rates for the use of a car, van, pickup or panel truck will be:
July 1 — December 31, 2026 the standard mileage rates for the use of a car, van, pickup or panel truck will be:
- 76 cents per mile driven for business use (+3.5 cent increase)
- 14 cents per mile driven in service of charitable organizations (unchanged)
- 23.5 cents per mile driven for medical purposes (+3 cent increase)
January 1 — June 30, 2026 the standard mileage rates for the use of a car, van, pickup or panel truck will be:
- 72.5 cents per mile driven for business use
- 14 cents per mile driven in service of charitable organizations
- 20.5 cents per mile driven for medical purposes
Paid Leave for All Workers Act
Starting January 1, 2024, the Paid Leave for All Workers (PLAW) Act will take effect in Illinois. This act mandates that all workers, irrespective of their status as full-time or part-time, are entitled to earn and use up to 40 hours of paid leave time each year. The legislation provides that paid leave shall accrue at the rate of one hour for every 40 hours worked. Employees will be paid their full wage while on leave and tipped workers will be paid the minimum wage in their respective locale. An employer cannot require an employee to find their replacement for the leave.
The Illinois Department of Labor is in the process of preparing guidance and other resources and materials to educate employees and assist employers with compliance. If you have any questions or comments to inform their outreach and compliance assistance efforts, you may do so by emailing: [email protected]. Follow the links below for more information on the PLAW Act.
Starting January 1, 2024, the Paid Leave for All Workers (PLAW) Act will take effect in Illinois. This act mandates that all workers, irrespective of their status as full-time or part-time, are entitled to earn and use up to 40 hours of paid leave time each year. The legislation provides that paid leave shall accrue at the rate of one hour for every 40 hours worked. Employees will be paid their full wage while on leave and tipped workers will be paid the minimum wage in their respective locale. An employer cannot require an employee to find their replacement for the leave.
The Illinois Department of Labor is in the process of preparing guidance and other resources and materials to educate employees and assist employers with compliance. If you have any questions or comments to inform their outreach and compliance assistance efforts, you may do so by emailing: [email protected]. Follow the links below for more information on the PLAW Act.
The Volunteer’s Audit Guide for Churches & Other Non-Profits
Step-by-step workbook for internal reviews of non-profit organizations by Edd Breeden
Treasurer's Manual (PCUSA) Print Version
Latest revision by Edd Breeden, January 2026
Step-by-step workbook for internal reviews of non-profit organizations by Edd Breeden
Treasurer's Manual (PCUSA) Print Version
Latest revision by Edd Breeden, January 2026
Property Forms
These forms are to assist congregations with the buying, selling, or exchange of property.
Real Estate Lease Template
Revised February 2026
Revised February 2026
Team Property Statement
Information Form for Real Estate Property Sale or Lease
Information Form for Real Estate Purchase or Mortgage
Information Form for Real Estate Property Sale or Lease
Information Form for Real Estate Purchase or Mortgage
You will need Acrobat Reader to open the files for Presbytery Papers. If you do not have it, click HERE to download the FREE software.
Co-Moderator: TE Jonathan Warren (2026)
Co-Moderator: TE Joyce Chamberlin (2026)
RE Scott Sheer (2028)
RE Mike Orr (2026)
TE Mark Merrill (2027)
RE Craig Mousty (2027)
RE Larry Menecke(2027)
RE Dave Monninger (2028)
RE Nicole Morrow (2028)
Co-Moderator: TE Joyce Chamberlin (2026)
RE Scott Sheer (2028)
RE Mike Orr (2026)
TE Mark Merrill (2027)
RE Craig Mousty (2027)
RE Larry Menecke(2027)
RE Dave Monninger (2028)
RE Nicole Morrow (2028)
