Calculating your Congregation’s Recommended Allocation for Presbyterians Sharing

To calculate your congregation’s recommended allocation for a given year, you need the dollar base from two years previous. The dollar base is congregational revenue* in a given year minus expenditures for Presbyterians Sharing, PWS&D and other mission and debt repayment. (See Statistical Report Information Guide to find out what is included in congregational revenue.) The dollar base for each congregation can be found in the final column on the far right side of the page in the Statistical and Financial Reports of the Acts and Proceedings or you can use a calculator and plug in the lines from the statistical report and use the formula below to see how the dollar base was calculated for your congregation.

The recommended allocation is 10% of a congregation’s dollar base:

10% of the dollar base___________: = $__________

Calculating your congregation’s dollar base

Your congregation’s dollar base is calculated using the statistical reports, as follows.

Total money received by congregation from all sources for use in a given year: $__________

(Line 14)


All money remitted for Presbyterians Sharing, PWS&D and other mission: – $__________

(Line 26)


Debt repayment (principal + interest): – $__________

(Line 24)

Dollar base = $__________

(Line 31)

* The dollar base uses the total revenue of the congregation for use in a given year (Line 14). Not included is revenue raised for i) net sale of property (Line 15) ii) endowments, bequests/legacies, special funds (Line 16) iii) Canadian Ministries grants (Line 17) iv) funds raised for major repairs, renovations or new construction (Line 18).

For questions or more information, email sharing [at] presbyterian [dot] ca or call 1-800-619-7301.