BEQUESTS CONTINUE DECLINE:

The total value of bequests to PCUSA churches has demonstrated a consistent downward trend.  This graph demonstrates the decrease over the past 5 years.
FEWER CHURCHES RECEIVE BEQUESTS:

The number of churches receiving any bequest declines by approximately 100 each year.
BEQUESTS as a percentage of individual giving is 2.5 higher in the aggregate non-profit world than in Presbyterian churches.

Bequests continue to comprise 5% or less of total gift income to Presbyterian churches.  In the non-profit world, more than 10% of gift revenue (from individual donors - not incl. corporate gifts) comes from bequests.

If PCUSA churches performed at about the average for non-profits, that would generate in excess of $100 million per year for Presbyterian churches.
* General non-profit figures are from Giving USA Foundation's annual report, and Presbyterian statistics are from the PCUSA denomination's office for statistics.
2010 PCUSA Statistics
www.PresbyterianEndowment.org