Governance & Finance

View Delaware and Maryland resource links for non-profit incorporation and by-laws here.

Click on the image below for quick access to 2022 budgeting information

Session Resources

Budget & Finance

Per the minutes of the 857th Stated Meeting of Presbytery (September 14, 2021), the per capita for 2022 will remain at $29.80.  For the breakdown, view the “2022 budgeting information to churches” below.

Employment & Compensation

Employment & Compensation Guidelines are reviewed and approved by the Committee on Ministers & Congregations.  For 2022, please note:

  • The effective salary form must be completed and returned by 3/31/22.
  • Church Treasurers:  Please be sure to update this information yearly within your online Board of Pensions Benefits Connect account to ensure accuracy of payments and associated benefits.
  • The approved New Castle Presbytery 2022 minimum salary for full-time ordained pastors is $56,372.00.
Employment & Compensation Documents


  • IRS Pastor’s Compensation is available here.


NOTE: The 2022 Federal IRS mileage rate effective July 2, 2022 is $.625/mile and $.32/mile for committee/commission members.  View the full IRS standard mileage rates here.