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 2023 budgeting information

Session Resources

Budget & Finance

Per the minutes of the 862nd Stated Meeting of Presbytery (September 20, 2022), the combined per capita for 2023 will be $30.00 (2022 is $29.80).

Employment & Compensation

Employment & Compensation Guidelines are reviewed and approved by the Committee on Ministers & Congregations.  For 2023, 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 2023 minimum salary for full-time ordained pastors is $60,882.
Employment & Compensation Documents


  • IRS Pastor’s Compensation is available here.


NOTE: The 2023 Federal IRS mileage rate effective January 1, 2023 is $.655/mile and $.3275/mile for committee/commission members.  View the full IRS standard mileage rates here.