Per capita is the mechanism for funding the higher councils of the church: Presbyteries, Synods and the General Assembly and their mission and administration. The Presbytery is responsible for raising the per capita apportionment for the General Assembly and the Synod, as well as its own. If churches do not pay their per capita to the Presbytery, the Presbytery still remains responsible for payment to the Synod and General Assembly for churches within their bounds.
Per capita is based on the number of members within churches as reported on December 31, 2018. During 2019 PSNE per capita is as follows:
|Presbytery of Southern New England
|Synod of the Northeast
Currently, undesignated mission giving is split between the Presbytery (70%), the Synod (10%), and the General Assembly (20%).