Pastor 2025 Medical Cost Grant

The Presbytery has established a fund to match 50% of the increase a church sustains for enrollment of child, spouse, or family coverage. Calculated as the difference between 2024 Pastor’s Participation Plan cost and 2025 Congregational Pastors Package or Transitional Pastor’s Package cost due to enrollment of child, spouse, or family.

Please send the completed form by January 15, 2025 to Presbytery of WV, Attn: Treasurer, PO Box 11720, Charleston, WV 25339 or email to treasurer@wvpresbytery.org or fill out an online application at https://forms.gle/CAM2fmmFmqR96QjP8.

2025 Per Capita

The 20252 Per Capita rate is $30.30 per member, according to the church’s membership in the most recently file statistical report. With the total rate at $30.30 per member, the Presbytery of West Virginia will keep $17.46, sending $10.44 and $2.40 to the General Assembly and Synod of the Trinity, respectively.

2025 Shared Mission Pledge Request

Please watch your mailbox for the 2025 Shared Mission pledge request and Per Capita notice letter. These letters were mailed to the treasurer, Clerk of Session, and pastoral leader of each church. Please return the pledge card to this office at your earliest convenience. We encourage each Session to thoughtfully consider our request. The information provided when a church returns their pledge card, no matter the response, is essential to our effective management of the presbytery’s financial resources. So, we urge treasurers, Clerks of Session, and pastoral leaders to make sure that their church has returned their pledge card to this office by January 31, 2025. If you have any questions about mission pledge, Per Capita, or other benevolences, please let us know (304-744-7634, treasurer@wvpresbytery.org).

Minister and staff appreciation/Christmas gifts

As we approach the holiday season, Sessions and congregations will be contemplating an appreciation or Christmas gift to ministers and other church staff. It is important to remember that if the gift comes from the church or passes through the church’s account(s), the gift is taxable income to the recipient. Here are some examples:

  • The Session decides to give the minister a Christmas bonus and directs the treasurer to write an extra check to the minister. This would be considered taxable income (and should include a S.E.C.A. adjustment).
  • A church takes an offering from the congregation for a Christmas gift to the minister.  The treasurer deposits the offering into the church’s general fund and then writes a check from the church to the minister.   This would be considered taxable income (and should include a S.E.C.A. adjustment.)

If the gift passes directly from the donor to the minister, this would be considered a non-taxable gift. Changing the previous example, a church takes an offering from the congregation for a Christmas gift to the minister. The treasurer collects and counts the offering and then gives the offering directly to the minister. This would be considered a non-taxable gift. Please note , however, in this scenario, a gift to an individual is not a tax deductible charitable contribution.

It’s important to consider the tax implications of these heartfelt gestures for both the recipient and the giver.

2025 Pastor Minimum Compensation

The 2025 rates for pastor compensation are now available on the Documents page of the Presbytery’s website under the Session Documents section. These are unchanged from the 2024 rates.

Cash salary $36,435

Housing $11,011

Utilities $3,672

Total  $51,118

Presbytery approves 2025 budget

At the stated meeting of the Presbytery on August 17, 2024, the 2025 budget was approved. The 2025 final, approved, budget can be found here and is available in the Financial Documents section of the Documents page of the Presbytery website.

226th General Assembly approves new churchwide Special Offerings menu

The 226th General Assembly (2024) approved several changes to the churchwide Special Offerings to take effect January 1, 2026. These changes were recommended by the Presbyterian Mission Agency Board through the Special Offerings Review Task Force.

The biggest change you will note is a new lineup of offerings:

  • One Great Hour of Sharing
  • World Communion Offering
  • Christmas Joy Offering

That means:

    • The Pentecost Offering will be discontinued after the 2025 Offering. However, all current recipient causes will continue to be funded through the churchwide Special Offerings. Specifically, ministries focused on children-at-risk, youth, and young adults will now be part of the Christmas Joy Offering.
    • The Peace & Global Witness Offering will transform into the World Communion Offering beginning in 2026. Through 2025, congregations and mid councils are invited to retain a percentage of gifts from their Pentecost and Peace & Global Witness Offerings. In 2026, there will be a new grant-making program to support local and regional ministries. Your congregation or mid council will be able to apply for a grant for your own ministries that align with the causes supported through this new Offering. PMA staff are already working to create an accessible grant process that centers equity, creativity, and flexibility.
    • Overall, causes, rather than programs will receive funds as determined by leadership of the future unified agency. This does not mean currently funded programs will no longer receive funding. Broadening the scope of funding areas will invite more congregations, mid councils, and individuals to support the churchwide Special Offerings while discovering new ways to do God’s work in the world.

Over the next year, we will be redefining the Special Offerings experience to encompass this new direction. Be on the lookout for occasional updates on this process while continuing to receive resources, communication, and opportunities for the current schedule of Offerings.

Church Financial Literacy and Leadership Program

The Presbyterian Foundation recognizes the significance of providing resources to pastoral leaders and the congregations they serve, focusing on enhancing church financial literacy, leadership, and management to foster vitality and excellence in ministry. The following programs are possible through a grant received from the Lilly Endowment Inc.’s initiative to tackle economic challenges faced by pastoral leaders. Read about each component of the Church Financial Literacy and Leadership Program and contact the Presbyterian Foundation for more information.

Church Financial Leadership Academy

There is new video content available in the Church Financial Leadership Academy, which is a website with free videos offering training on demand. Watch new topics like “Generosity for Families” with Rev. Ellie Johns-Kelley, who discusses teaching generosity within your home and to the youngest members of your congregation. Other new videos include: Planned Giving, Endowments Part 1, and Endowments Part 2.

If you aren’t already registered, sign up today using the registration code PCUSA. Since 2019, the CFLA has provided pastors with financial education in a convenient online setting. New videos will be added each month until the Fall, so check back often for new content. Visit the Academy at: https://churchfla.com/.

Church Financial Literacy Grant Program

Are you considering your current stewardship education needs? Submit a grant application for the Church Financial Literacy Grant Program. These are matching grants; we cover up to half of the total cost of attending church financial leadership education programs including Stewardship Kaleidoscope. Visit our website for more information including pre-approved events/courses.

Church Financial Leadership Coaching Program

We are accepting application for our coaching program. This program offers a one-year relationship with a trained coach to help you walk through church finance with the goal of making pastors more confident in how to help their church through finance.

Stewardship Navigator

The Stewardship Navigator is a free program offered to help pastors, staff and church volunteers build a stewardship program. It offers a stewardship calendar, campaign options, narrative budget builder and legacy giving program. This program puts resources at your fingertips.

QuickBooks Online available through TechSoup

As QuickBooks Desktop is being decommissioned, you may be moving to QuickBooks Online. TechSoup offers QuickBooks Online for $80 a year. If you need help registering for a TechSoup account, please feel free to reach out to me.

Church treasurers and finance committees

As the Treasurer of our Presbytery, I am reaching out to offer my support and assistance to you in your vital role within your congregations. Navigating the financial responsibilities of a church can often feel like a daunting task. However, you don’t have to face these challenges alone. I am here to help ease your burden and provide guidance wherever needed.

I understand the unique complexities involved in managing church finances, and I am committed to offering support to your church. Whether you require assistance with budgeting, financial reporting, or any other aspect of financial management, I am at your service. Furthermore, I am more than willing to make visits to your church if that would be beneficial to you. Sometimes, a face-to-face conversation can be the most effective way to address concerns and find solutions. Please feel free to reach out to me at treasurer@wvpresbytery.org or 304-744-7634 any questions or to schedule a visit. Together, let’s ensure that our congregations are equipped with the financial tools and support they need to thrive.

2024 Special Offerings Calendar

Here is this year’s calendar for the four churchwide Special Offerings of the Presbyterian Church (U.S.A.), of which one remains:

CHRISTMAS JOY: Dec. 1 to Dec. 22

A gift to the Christmas Joy Offering is distributed equally to the Assistance Program of the Board of Pensions, which provides assistance to current and retired church workers in their time of need, and to Presbyterian-related schools equipping communities of color by providing education and leadership development.

NOTE: Donations to the four Special Offerings are accepted at any time. The dates above are for times of special emphasis on the offerings. Click here for more information or to order resources, or call the PC(USA) Store at 800-533-4371.