The Per Capita Apportionment is a share of the expense of the ecclesiastical/administrative work of the Presbyterian Church (USA) at each governing level (the General Assembly, the Synod of the Northeast, and the Presbytery of Hudson River). It is how all the member churches pay for the administration of the larger church.
At the General Assembly level, the total costs are divided by the total membership in the denomination to arrive at the G.A. Per Capita Apportionment Rate and then is allocated equitably to each Presbytery, according to the membership within its bounds. The same is true in terms of the Synod Per Capita Apportionment Rate. The Presbytery of Hudson River’s Per Capita Apportionment Rate is determined by the Budget, Finance and Property Committee and then approved by the Presbytery. The 2012 Per Capita Apportionment is based on the membership reported by each church in their 2010 Annual Report to the General Assembly. For the year 2011, the rate was about $28 per active member.
Barbara Darragh, Stewardship Commission