COGA writes off $315,000 “uncollectible” per capita
Written by Bethany Furkin   
Monday, 20 December 2010 18:29
LOUISVILLE (PNS) At its Oct. 29 meeting, the Committee on the Office of the General Assembly (COGA) voted to write off about $315,000 in unpaid per capita assessments for 2009, in addition to the $600,000 it had already budgeted to write off.

Per capita is a per member assessment that congregations pay to fund the Presbyterian Church (U.S.A.)’s ecclesiastical functions.

For 2009 and 2010, the GA per capita rate was $6.15 per member. The 2011 rate is $6.50.

Christopher Nicholas, budget manager for the stated clerk in OGA, cited the poor economy as one factor for the shortfall, as are a few churches in each of 16 presbyteries that are withholding funds. Three presbyteries say their congregations have lost members; four presbyteries have reported financial problems; and 42 presbyteries are paying only what they have received from congregations.

Of the 173 presbyteries nationwide, four owe more than $50,000 and another nine owe more than $25,000. Taken together, those 13 make up well more than half of the unpaid per capita.
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