Park Cities Presbyterian Church (PCA) in Dallas, TX

Sunday Service Times8:00, 9:30, & 11:00 a.m.
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    • PCPC is a large, extended family of people seeking to be Christ’s disciples and to bear His truth into our world. That commitment is expressed in our Purpose — that we exist to extend the transforming presence of the Kingdom of our Lord Jesus Christ in Dallas and to the world.

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    • At Park Cities Presbyterian Church, we believe that the Gospel of Jesus Christ transforms us not simply as individuals but within the context of community. There are a variety of ways in which you can find community ranging from our weekly Bible studies, to joining a Sunday morning community, to joining a small group.

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    • We believe that the Church is God’s instrument to CARE for people as they really are, in all the unique ways God has created a person as an individual, and in all the difficult ways that brokenness, and doubt, and frustration has come to bear on their story.

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    Latest Sermon

    Shepherds, Servants, and Saints

    Paul Goebel
    Paul Goebel

    March 26, 2023
    from the series Shepherds, Servants, & Saints

    1 Timothy 3:1-13

    Listen NowDownload MP3
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    Church Financials

    Park Cities Presbyterian Church exists to extend the transforming presence of the Kingdom of our Lord Jesus Christ in Dallas and to the world.


    PCPC

    Based on the Book of Church Order, PCPC entrusts the oversight of financial matters and the operating budget to the Finance Committee which is a committee of the Diaconate. The Finance Committee is approved by the Session.

    PCA Book of Church Order
    Chapter 9 - Deacons
    9-2. It is the duty of the deacons to minister to those who are in need, to the sick, to the friendless, and to any who may be in distress. It is their duty also to develop the grace of liberality in the members of the church, to devise effective methods of collecting the gifts of the people, and to distribute these gifts among the objects to which they are contributed. They shall have the care of the property of the congregation, both real and personal, and shall keep in proper repair the church edifice and other buildings belonging to the congregation. In matters of special importance affecting the property of the church, they cannot take final action without the approval of the Session and consent of the congregation. In the discharge of their duties the deacons are under the supervision and authority of the Session. In a church in which it is impossible for any reason to secure deacons, the duties of the office shall devolve upon the ruling elders.

    9-4. The deacons of a particular church shall be organized as a Board, of which the pastor shall be an advisory member. The Board shall elect a chairman and a secretary from their number and a treasurer to whom shall be entrusted the funds for the current expenses of the church. It shall meet separately at least once a quarter, and whenever requested by the Session. The Board of each church shall determine the number necessary for a quorum. The Board shall keep a record of its proceedings, and of all funds and their distribution, and shall submit its minutes to the Session regularly, and at other times upon request of the Session. It is desirable that the Session and the Board of Deacons meet in joint session once a quarter to confer on matters of common interest.


    Finance Committee Responsibilities

    • Seeks to ensure proper stewardship and handling on all of PCPC’s financial assets.
    • Seeks to encourage biblical stewardship and speaks to the spiritual health of our body as it relates to stewardship.
    • Oversees safeguarding of funds and banking relationships.
    • Oversees the annual budgeting process.
    • Oversees and monitors the administration of the general fund.
    • Oversees all other cash reserves and financial assets.
    • Oversees finances related to capital campaigns.
    • Oversees the use of any debt and how best to pay it off.
    • Oversees any surplus in the annual budget; the Finance Committee works with the staff to present to the Session potential sources and uses of those funds.
    • Approves the creation of designated funds and monitor the use of those funds.
    • Works with the Facilities Committee, another diaconate committee, to set a target amount for the building and grounds maintenance reserve to cover ongoing building expenses.
    • Hires the auditor for the annual audit. As a subcommittee of the Finance Committee, the Audit Committee reviews the audit with our auditors before recommending approval of the audit to the Finance Committee with a report to the Session.
    • Approves designated giving opportunities to the giving website outside of normal giving.
    • And addresses any other finance-related issues that arise.

    Annual Budget Process

    Beginning in February of each year, the Finance Committee evaluates potential giving revenue for the upcoming fiscal year based upon projected giving and prayer and recommends to staff a range of anticipated giving for the following fiscal year.

    At the same time, PCPC staff works with ministry and operations committees to create an initial proposed budget.

    Throughout March, April, and May, the proposed budget goes through three reviews each with the Personnel Committee and Finance Committee for an evaluation based on ministry priorities and needs. In April, the Finance Committee recommends a total expense projection, and a preliminary detailed budget is presented to the Diaconate and Session.

    In May, the proposed budget is further refined through committee reviews to create a balanced budget to be recommended by the Finance Committee to the Diaconate for approval and then sent to the Session.

    In June, the budget is then presented to the Session for final approval.

    The committee monitors giving and expenses related to the budget throughout the year and can make recommendations to adjust the budget mid-year.


    Internal Controls

    In 2019, PCPC implemented fully integrated finance, accounting, and payroll solutions through cloud-based software in partnership with Baker Tilly, a public accounting and consulting firm. These changes provided significant improvements in the integration of information across our platforms resulting in efficiency, transparency, and segregation of duties. These systems and practices include:

    • State-of-the-art Intacct general ledger system with transactional and system security managed by Baker Tilly which integrates fully with all our other operating systems. Bank reconciliations and trial balance reconciliations are performed by Baker Tilly monthly identifying any missing or out-of-balance transactions before the close of monthly financials.

    • Nexonia expense reimbursement and credit card reporting with electronic submission of required documentation by staff and approval of all submitted items by supervisors, PCPC accounting, and Baker Tilly staff. All expense reimbursement and credit card transactions are required to be submitted and approved by the month-end close process.

    • Submission of approved invoices and check requests by accounting staff entered into Bill.com payables system and approved by Baker Tilly then approved by PCPC senior finance or executive staff before payments are initiated through Bill.com checks or ACH (electronic fund transfer).

    • Donations made online or through check, cash, or stock are processed through Vision2 for deposits into our bank account and are integrated with our Intacct general ledger and our Ministry Platform member database. All three systems are reconciled to each other monthly, and giving statements are emailed to donors quarterly to ensure that any donation discrepancies are resolved quickly. Cash donations require two non-related individuals to handle them together from receiving cash to when delivered to the bank for deposit by Simmons Security.

    • Payroll is administered and processed by Baker Tilly through Automatic Payroll System (APS) based on input from PCPC Human Resources and benefits and accounting staff based upon Personnel Committee approved salary and benefits. Payroll is reviewed and approved by both Baker Tilly and PCPC’s Human Resources before being released for payment.

    • Martus is used by staff and management to create budgets under the oversight of the Finance Committee, Personnel Committee, Diaconate, and Session. Martus constantly syncs the current year’s budget with our Intacct general ledger allowing for all staff with budget authorization to see real-time results to manage expenses for their departments. Overall results are reviewed by finance staff and presented to Finance Committee with budget variance explanations monthly.


    Annual Audit

    PCPC engages auditors to provide an annual audit according to GAAP standards. The results of this audit are reported along with recommendations or concerns identified in the audit process to the Audit Committee, then to the Finance Committee and the Session. In 2021, we replaced the long-time local audit firm of Ratliff and Associates who specializes in churches with the national firm of Batts, Morrison, Wales and Lee (BMWL) who is recognized as a leading firm in the church and non-profit entities. BMWL was chosen in part because they are recognized for providing best practice reporting in non-profit internal controls and tax review and guidance. We received a clean audit report along with several best practice recommendations with our 2021 audit. Multiple improvements have been implemented in response to this report, and we anticipate continuing to monitor and implement recommended changes to align PCPC with best practices for future reports.


    Ministry Impact Reports

    We hope you will view and download the 2021 Ministry Impact Report PDF or view online, and that it encourages you to give thanks to The Lord for the great things He has done through our people even in these unusual times. May it also inspire us to seek Him for how He will use each of us individually and our body together for His Kingdom purposes in the decades to come.


    Budget PowerPoint Presentation

    Please click here to open the 2022 Financials Presentation PDF.


    Finance Committee Members

    • Tom Gale – Chairman
    • Joe Abbate
    • Bill Bogart
    • David Carruth
    • Bob Craine
    • Rick Christy
    • Byron Dunn
    • Will Francis
    • Chris Frattaroli
    • Brent Lake
    • Harris McCraw
    • Rex Moxley - Chairman of Diaconate
    • Craig Pierce
    • Peter Tippen - Elder Liaison
    • Randy Wood - Elder Liaison
    • Jeff Barber – Ex officio
    • Ardie Aldrich – Ex officio
    • financials

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    • New to PCPC
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      • 4124 Oak Lawn Avenue
        Dallas, TX 75219
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      A congregation of Presbyterian Church in America

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