Unless otherwise noted, membership data presented in this publication are those reported by congregations to the Office of the General Assembly and are from the Session Annual Statistical Report. Ministerial data were reported by stated clerks of presbyteries. Data from the Office of Resourcing Committees on Preparation for Ministry of the Presbyterian Church (U.S.A.) carry a footnote. Notations on sources appear on each financial table/chart.

All statistics for synods and presbyteries in this edition of Comparative Statistics (as in earlier editions) are based on current boundaries. To the extent that boundaries have changed, the statistics presented cannot be compared with statistics presented in previous editions of Comparative Statistics.

Tables are numbered from 1-15. Check table titles (not table numbers) in making comparisons with membership and ministerial data in previously published statistical volumes. Beginning in 1990, the Session Annual Statistical Report used new financial data collection categories so some financial data are not comparable with those in earlier editions of Comparative Statistics. Also, beginning in 1993, the call categories for ministers were changed slightly from those used in prior editions.
In some instances, (e.g., Table 2), figures are rounded. When the observed value is at dead center between two adjacent values it is rounded to the nearest even number. Thus, 7.5 is raised to 8, while 6.5 is lowered to 6. (Theoretically, even and odd numbers occur with equal frequency in the long run. Consequently, in rounding consistently to the nearest even number, half of the values will be raised and the other half lowered, thereby canceling out errors and leaving the sums free of rounding error.)

Membership Gains and Losses are those reported annually to the Office of the General Assembly by congregations, and described in the Book of Order 2005—2006, Sections G-5.0200, G-10.0302 (a & b), D-12.0000.
Total Gains in membership is the number derived by adding gains through: Profession of Faith, Reaffirmation and Restoration (the number of persons received during the year through professions of faith; reaffirmation; and restoration after removal, deletion or temporary exclusion); Certificate (persons received into membership upon receipt of a certificate of transfer from another church); and Other (all other additions to the active roll, including adjustments)—all categories which appear in the Minutes of the General Assembly, Part II: Statistics.

Total Losses in membership is the number derived by adding membership losses through: Certificate (persons received by other churches for whom certificates of transfer have been issued); Death (members whose names have been deleted because of death); and Other (all other persons whose names have been removed from the active membership roll through transfer from the active to the inactive roll, deletion from the active roll for any other reason, or temporary exclusion or removal from the active roll).

Total Receipts is the number derived by adding Contributions from Living Donors (all monies received from January 1 through December 31, 2006 by all treasurers, including church treasurers and the treasurers of all boards and organizations of the church, such as: payments on pledges, current as well as delinquent; loose offerings; special offerings; receipts for special capital purposes; building funds; endowment funds; etc.) to Other Receipts (all monies received from January 1 through December 31, 2006 by all treasurers including church treasurers and the treasurers of all boards and organizations of the church which are not contributions from living donors, such as: bequests, including bequests for special capital purposes; dividends and interest on investments and proceeds from the sale or liquidation of investments; proceeds from loans from commercial sources; and proceeds from claims on insurance policies; etc.). Total Receipts does not include monies received from other churches or from a presbytery, synod, or the General Assembly for local program or mission.

Local Program and Local Mission Expenditure amounts are the total of all monies expended for current operations of the congregation, such as: salaries and wages; pension and Social Security payments; printing, postage and materials; utilities and insurance premiums; payments of interest and principal on loans—whether or not secured by a mortgage; subscriptions to church publications; and payments to ecumenical bodies, such as councils of churches. It includes monies expended on all local mission projects approved and directed by the session.

Capital Expenditures refers to the total of all monies expended for real property, whether improved or unimproved; the construction of new buildings; extraordinary repairs on existing buildings; and equipment with anticipated useful life in excess of three years.

Per Capita Apportionment is the total of monies expended for presbytery, synod, and General Assembly operating expenses apportionment.
Validated Mission Expenditures is the total of all monies given to presbytery, synod, and General Assembly agencies for mission projects, including payments toward the mission budgets of these entities, and all proceeds from presbytery or synod special offerings, as well as General Assembly special offerings (i.e., One Great Hour of Sharing, Christmas Joy Offering, Peacemaking Offering, and Pentecost Offering). (Per capita apportionments are not included.) Validated Mission Expenditures also includes the total of all monies given for mission programs and projects which are related to the Presbyterian Church (U.S.A.), but are not described in categories above (mission approved, but not directed by, the governing body with jurisdiction or institutions related to presbytery, synod or General Assembly).

Validated Mission Expenditures include all monies given to presbytery, synod, and General Assembly agencies, including payments toward mission budgets of these entities, special offerings, payments to the Theological Education Fund (1% Plan), and funds donated to all other PC(USA)-sponsored programs.

Other Mission Expenditures is the total of all monies expended for mission causes not related to the Presbyterian Church (U.S.A.) and not included in the categories defined above.

Investment Expenditures is the total of all long- and short-term investment in certificates of deposit, real property mortgages, stocks and bonds, real property, money market funds, etc. It appears as a separate item in Table 11. (In editions of Comparative Statistics prior to 1991, investment expenses were included in Capital Expenditures.)

Comparative Statistics data are available in spreadsheet format. For more information, write or call:

Research Services
Presbyterian Church (U.S.A.)
100 Witherspoon Street
Louisville, KY 40202-1396
(888) 728-7228 x5071
Email

• The 10-Year Trend Report for Congregations is available for free on the Web.
• The 10-Year Trend Report for Presbyteries is available from Research Services for $95.
• The Neighborhood Demographic Report provides a quick look at the people who live in the area around your church. It is available for free on the Web.
• Research Services can also help your congregation conduct a congregational survey to learn more about who your worshipers are — how they experience worship in your congregation, what they value there, and how they are involved in your congregation and in the community — and to identify your congregation’s strengths. Call (888) 728-7228 x2040 for more information about conducting the U.S. Congregational Life Survey in your congregation or visit the survey Web site.