MTIOCH

U N I V E R S I T Y

TABLE OF CONTENTS
Page

COST CENTERS LINE ITEMS 1994-1995 BUDGET PERFORMANCE YEAR TO DATE

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UNIVERSITY
COLLEGE NEW ENGLAND SEATTLE SOUTHERN CALIFORNIA

THE MCGREGOR SCHOOL
CENTRAL ANTIOCH REVIEW GLEN HELEN

II

WYSO PAYABLES REPORT

I

COST CENTERS
STRUCnONi Undergraduate Heritage Institute Preparatory-Remedial Education Arts Communications Computer Instruction Cooperative Education Environmental Field Program Humanities Interdisciplinary International Studies Languages Natural Sciences Physical Education Social & Behavioral Sciences AEABrazil AEA Buddhist Studies AEA Egypt AEA Germany AEA Japan AEA Mexico AEA Overseas Non-AEA Program AEA Women's Studies MA Management MA Psychology MA Education OR1 Whole System Design MA Organizational Management Community Education DancdMovement Therapy Counseling Psychology Marriage and Family Therapy Environmental Studies Education ChairIOrganization & Management ChairIApplied Psychology Clinical Psychology O&M,Bennington O&M/New Haven O&M/Keene IMA Weekend Program Intercultural Relations Conflict Resolution Summer Seminar
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PUBLIC:

Glen Helen Outdoor Education Center Raptor Center Antioch Review WYSO Community Development

Academic Administration General Faculty AEA Administration AEA London Library/Media/Media Services Academic Personnel Development Course & Curriculum Development Psychological Services Center Research and Evaluation Writing Center WDS Institute

AFADRMTr:

STUDENT:

Financial Aid Administration Student Admissions Registrar (Student Records) Regsys Student Services Advocate's Office Infirmary Counseling Security Maples Student Loan Office STTTUTIONAL SUPPORT: University President Special Account Trustees ProvostfPresident President's Fund Former President Fiscal Operations Business Operations General Administration Central Services Personnel Alumni Development/Advancement Public Relations Publications Grants Office Administrative Computer Service University Miscellaneous University Restructuring Supplemental Retirement

Individual and Project Research

COST CENTERS

O&M:

SCHOLARSHIPS:

Maintenance Custodial Building & Grounds Power Plant Reserves for Repairs & Renovations

Grants & Scholarships

MANDATORY:
Debt Service on Plant Loan Funds Other Mandatory Transfers

: NON-MANDATORY TRANSFERS: Dining Services
External Events Gathering Space Housing Bookstore Catalog Services Summer Language program Heritage Operations Computer Sales Transfers to Other Funds Transfers to Other Campuses

LINE ITEMS
Current Fund Revenue Accounts Current Fund Revenue Accounts

Undergraduate Master's Doctoral Non-Degrce Non-Matric Continuing Education Tuition Discount Antioch Grant Antioch Opportunity Grant Employee Fee Waived Application Readmission Prior Learning Enrollment LaboratoryICourse Audit Seminar Enrollment Maintenance Program Completion Thesis/Dissertation Graduation Late Registration Late Payment Transcript Medical Placement Telecommunications Book Fines Liability Insurance ComprehensivtdFacilities Community Government Special Services FedRegistrar Miscellaneous S: =rn Gifts Income Jhnm

Room Charge Board Charge Sales Income (Taxable) Sales Income (Non-Taxable Facilities Rental Income Other AE Income OTHER INCOME: Incomenot recorded in above: Interest Income Forfeited Deposits Indirect Cost Allowance Gain/Loss Securities Purchased Discounts NSF Service Fee Revenue Other Income

-c

..

<!:

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Current Fund Expenditures/Transfers

co-

Core Faculty Associate Faculty Adjunct Faculty Administrators Administrative Associate Teaching Assistants Union Staff Non-Union Staff Student Wages NON-FWSP Student Wages FWSP

c: Wage and Salary Adjustment
Other Staff Employees Student Stipends Overseas Allowance HonorariafStipends FWSP Match Retirement

S: income-from Giants Federal State Private Matching Funds from employers FWSP

Contrac&/Federal Contracts/State Contracts/Private

Associate ~aculty Adjunct Administrators Administrative Associates Teaching Assistants Union Staff Non-Union Staff Student

LINE ITEMS
Current Fund ExpendituresITransfers Current Fund Expendituresrnransfers
OPERATIONS (Cont' dl: Telecommunications Legal Audit MAINTF,NANCECOSTS: Costs Maintenaneelcontracts & Repairs Plant Services Utilities Vehicle Operation Facility Rental Equipment Rental Insurance Taxes DEBT COSTS: Interest Expense Amortization of Debt Principle & Interest Canceled Bank Charges (include credit card charges)

OTHER:

Retirement Contingencies Contracted Professional Development Moving Expenses Other Staff Benefits YR END Benefits Adjustment Miscellaneous Benefits

Business Travel Local Meeting (optional) Business Entertainment/Miscellaneous Student Travel On Campus Meetings Food (Optional) Employee Recruiting Program Development Professional Development

STUDENT:
:-

Restricted Grants/Scholarships Student Vouchers Orientation Graduation Miscellaneous Special Events

S ~ P W , S SIu2Rlies : Office Instructional Research Duplicating Computer Furniture Maintenance Library Food Food Service Supplies Miscellaneous

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RESALE:

Books for Resale Supplies for Resale Computers for Resale Computer Supplies for Resale

not ca~l-

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MTSrHTJANROTIS:
Student Activities Student Insurance TWA Womyn's Center Miscellaneous

Camnus Contineencv. Mandated campus contingency; Discretionary University Contingency Bad Debts Uncollected Revenue Reserve Capital Reserve

BUSFSS - p? 9f d01w Buswss Subscriptions & Publications Purchased Services Consulting Services Information & Communications Memberships & Dues License Renewals Printing Postage AudioIVisual Advertising Student Recruitment

OVERHEAD:

Regional Overhead University Overhead Standard Costs Overhead University Conference Fund College Fund Grant Indirect Cost

LINE ITEMS
Current Fund ExpendituresITransfers
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Purchased Land Purchased Buildings Purchased Improvements Purchased Equipment Purchased Furniture & Fixtures Purchased Library Books Depreciation

TRANSFERS:

Mandatory Transfers Non-mandatory Transfers Inter-campus Transfers

Budget Performance 1994 1995 As of December 31, 1994 Antioch University
Annual Budaet Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises Total of Revenues
00

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YTD Budaet

YTD Actual

TYD Variance

Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expenditures Net Total

Expenditure Summary By Category As of December 31, 1994 Antioch University
YTD Variance
Revenues Revenue Total of Revenue:

38,910,876.00 38,910,876.00

0.00

Expenditures Salaries and Wages Benefits Training and Development Student Aid Servlces Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous ContlngencylReserves Overhead Capital Expendltures Mandatory Transfers Transfers (37,000.00) Total of Expendltures: 38,9 10,876.00

onm mandator^

Net Total:

ANTIOCH COLLEGE BUDGET PERFORMANCEYEAR TO DATE December, 1994 ENROLLMENT The college projected 484 FTE for Fall. Their actual was 480. Reserves are adequate to cover this shortall. Enrollment figures for winter also appear to be down but the projection for spring has been revised upward.
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h-i

COLLECTIONS AT THE END OF DECEMBER

-.-Billed Collected Outstanding % Collected
$5,095,640 $4,565,914

9..

- - - - - . - - - - .- - - - - - - . . --- $
438,726 91.39%

$4,879,893 $4,452,227

$

427,666 91.24%

Budget Performance 1994 1995 As of December 31, 1994 Antioch College
Annual Budaet Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expenditures
Net Total

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YTD Budaet

TYD Actua

Variance

Expenditure Summary By Category As of December 31, 1994 Antioch College

Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Mlscellaneous Contingency/Reserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

Net Total:

0.00

ANTIOCH NEW ENGLAND GRADUATE SCHOOL BUDGET PERFORMANCE YEAR TO DATE December, 1994

u

w

PRQJEClED SUMMER, 1994 545 FALL, 1994 918 SPRING, 1995 925

ACTUAL 530 898

DIFFERENCE -2.755% -2.18Yo

COLLECTION RATE AS OF Ill2/95 SUMMER, 1994 AMOUNT BILLED MOUMCOUECED $1,343,791 $1,338,623 FALL, 1994 $3,173,826 $3,061,475

Budget Performance 1994 1995 As of December 31, 1994 New England

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Annual Budaet Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue
w

YTD Budaet

TYD Actual

YTD Variance

7,465,239.00 122,500.00 0.00 0.00 15,000.00 7,602,739.00 0.00 0.00 7,602,739.00

4,199,450.00 60,000.00 0.00 0.00 0.00 4,259,450.00 0.00 0.00 4,259,450.00

7,188,518.94 56,416.79 0.00 0.00 930.00 7,245,865.73 332.80 332.80 7,246,198.53

2,989,068.94 (3,583.21) 0.00 0.00 930.00 2,986,415.73 332.80 332.80 2,986,748.53

m

Auxiliary Enterprises Total of Auxiliary Enterprises Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expenditures Net Total

3,463,806.00 0.00 366,620.00 455,023.00 2,588,586.00 728,704.00 7,602,739.00

1,731,911.00 !?.00 183,312.00 227,496.00 1,294,272.00 364,350.00 3,801,341 -00

1,764,202.71 0.00 195,118.80 236,259.1 3 1,240,525.59 365,702.93 3,801,809.1 6

(32,291 -71) 0.00 (11,806.80) (8,763.1 3) 53,746.41 (1,352.93) (468.1 6)

0.00 7,602,739.00 0.00

0.00 3,801,341 .OO 458,109.00 3,801,809.1 6 3,444,389.37 (468.1 6) 2,986,280.37

Expenditure Summary By Category As of December 31, 1994 New England
Revenues Revenue Total of Revenue: Expendltures Salaries and Wages Beneflts Tralnlng and Development Student Aid Servlces Speclal Events Supplles Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous ContlngencylReserves Overhead Capltal Expendltures Mandatory Transfer8 Nonmandatory Transfers Total of Expendltures:

Net Total:

ANTIOCH SEAlTLE BUDGET PERFORMANCEYEAR TO DATE December, 1994 ENROILMEW Seattle's current projection for 1994-95 is 620 FTE. This represents an increase of 23 over last year's FTE of 597, but falls below the approved target of 690. Enrollment projections for the year were revised in fall. Positions were not filled and cuts were made in operating budgets. At this time those cuts, combined with the use of reserves, should result in a balanced budget at year end. COLLECTIONS AS OF I2121194 Summer, I994 Billed Outstanding % Collected Fall, 1994 Winter, 1995

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Budget Performance 1994 1995 As of December 31, 1994 Seattle

Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxlllary Enterprises

6,252,756.00 70,000.00 0.00 0.00 6,200.00 6,328,956.00 152,750.00 152,750.00 2,880,889.00 0.00 292,622.00 494.1 1 1.OO 1,989,520.00 677,138.00 6,334,280.00 147,426.00 147,426.00 6,48 1,706.00 0.00

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YTD Budaet

YTD Actual
3,454,498.93 150.00 0.00 0.00 2,079.90 3,456,728.83 67,085.69 67,085.69 3,523,814.52

D Variance

~i

0

Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expendltures Net Total

1,298,140.19 0.00 114,743.90 200,068.99 918,000.96 424,112.47 2,955,066.51 123,436.34 123,436.34 3,078,502.85 445,311.67

Expenditure Summary By Category As of December 31, 1994 Seattle
Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous Contlngency/Reserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

Net Total:

ANTIOCH SOUTHERN CALIFORNIA BUDGET PERFORMANCEYEAR TO DATE December, 1994
LOS ANGELES SUMMER 94 Projected Actual FALL 94 Projected Actual WINTER 95 Projected Estimate COLLECTIONS AS OF 12/14/94 LOS ANGELES SUMMER, 1994 Billed % Collected FALL, 1994 Billed % Collected WINTER, 1995 Billed % Collected SANTABARBARA SANTA BARBARA

Budget Performance 1994 - 1995 As of December 31, 1994 Southern California
Annual Budaet Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expenditures Net Total YTD Budaet TYD Actual YTD Variance

Expenditure Summary By Category As of December 31, 1994 Southern California
Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Buslneu Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous Contingency/Reuerves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

lsi Ln

Net Total:

McGREGOR SCHOOL OF ANTDCH UNIVERSITY BUDGET PERFORMANCEYEAR TO DATE December, 1994

M
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The apparent shortfall in tuition revenue is a function of the revenue projection that was distributed evenly over the year. As you can see from enrollment figures, McGregor is well ahead of projections. SUMMER, 1994 FALL, 1994 COLLECTIONS AS OF BILLED $ COLLECTED % COLLECTED SUMMER, 1994 $545,503 $526,356 96.49% FALL, 1994 $1,111,322 $1,072,537 96.51%
BUDGET 293 553

ACTUAL 330 560

Budget Performance 1994 1995 As of December 31, 1994 McGregor
Annual Budaet Revenues Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure Auxiliary Enterprises Total of Auxiliary Enterprises Total of Expenditures Net Total YTD Budaet TYD Actual YTD Variance

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2,053,138.00 0.00 0.00 0.00 180.00 2,053,318.00

0.00 2,053,318.00

985,581.OO 0.00 0.00 249,606.00 539,526.00 150,810.00 1,925,523.00

0.00 1,925,523.00 127,795.00

Expenditure Summary By Category As of December 31, 1994

Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs

Miscellaneous
ContlngencylReserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

Net Total:

0.00

127,795.00

Budget Performance 1994 1995 As of December 31, 1994 Central Admin.
Annual Budaet
Revenues

-

YTD Budaet

TYD Actual

YTD Variance

Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises
Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure

0.00 10,000.00 0.00 0.00 130,000.00 140,000.00 0.00 0.00

0.00 4,998.00 0.00 0.00 64,998.00 69,996.00 0.00 0.00

0.00 1,719.85 0.00 0.00 64,538.85 66,258.70 23,199.50 23,199.50

0.00 (3,278.15) 0.00 0.00 (459.1 5) (3,737.30) 23,199.50 23,199.50

Auxiliary Enterprises Total of Auxiliary Enterprises
Total of Expenditures Net Total

Expenditure Summary By Category As of December 31, 1994 Central Admin.
ArNulhm
Revenues Revenue Total of Revenue: Expendltures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous Contlngency/Reserves Overhead Capital Expendltures Mandatory Transfers Nonmandatory Transfers Total of Expenditures: 140,000.00 140,000.00 69,996.00 69,996.00

Yllulsm

Net Total:

0.00

(136,354.00)

Expenditure Summary By Category As of December 31, 1994 Antioch Review
Annual Budaet YTD Budaet YTD Actual YTD Variance

Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous ContingencyIReserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

Net Total:

Expenditure Summary By Category As of December 31, 1994 Antioch Review
Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous ContingencyIReserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

70,782.00 70,782.00

Yllmumt
36,152.00 36,152.00

YTD V a m

Net Total:

0.00

782.00

Budget Performance 1994 1995 As of December 31, 1994 Glen HelenIOEC
Annual Budaet YTD Budaet TYD Actual YTD Variance

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Revenues
Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises

1 1 0,685.00 38,000.00 42,000.00 6,950.00 600.00 198,235.00

57,503.00 13,125.00 21,000.00 2,900.00 240.00 94,768.00

51,171.55 4,700.26 21,000.00 1,837.58 637.00 79,346.39

(6,331.45) (8,424.74) 0.00 (1,062.42) 397.00 (15,421.61)

Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure
Auxiliary Enterprises Total of Auxiliary Enterprises

Total of Expenditures Net Total

Expenditure Summary By Category As of December 31, 1994 Glen HelenIOEC
Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Business Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous Contlngency/Reserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expenditures:

Net Total:

Budget Performance 1994 1995 As of December 31, 1994 WYSO
Annual Budaet YTD Budaet TYD Actual YTD Variance

-

Revenues
Tuition and Fees Gifts and Grants Endowment Income Contracts Other Income Total of E and G Revenue Auxiliary Enterprises Total of Auxiliary Enterprises

Total of Revenues Expenditures Instruction Public Service Academic Support Student Services Institutional Support Plant Maintenance Total of E and G Expenditure
Auxiliary Enterprises Total of Auxiliary Enterprises

Total of Expenditures Net Total

Expenditure Summary By Category As of December 31, 1994

Revenues Revenue Total of Revenue: Expenditures Salaries and Wages Benefits Training and Development Student Aid Services Special Events Supplies Buslness Operations Plant Maintenance Interest and Debt Resale Costs Miscellaneous ContingencyIReserves Overhead Capital Expenditures Mandatory Transfers Nonmandatory Transfers Total of Expendltures:

Net Total:

REPORT OF PAYABLES AGING AS OF JANUARY 18,1995 THE STATUS OF ACCOUNTS PAYABLE WAS:
% of Total

--------19.31% 26.99% 31.55% 22.15%

Current (0-15) 16-30 Days 31-45 Days Over 45 Days

$100,317.88 $140,222.06 $163,900.02 $1 15,075.52

00

Ld

WE DO NOT HAVE COMPARABLE DATA FOR THE PAST YEAR. HOWEVER, OUR PROGRESS CAN BE MONITORED BY COMPARING THIS DATA WITH THE ACCOUNTS PAYABLE POSITION AS OF October 7, 1994
% of Total

--------37.02% 41.49% 14.92% 6.57%

Current (0-30) 31-60 Days 61-90 Days Over 90 Days

$360,747.56 $404,377.74 $145,426.02 $ 64,022.99 $974,574.31

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NOTE THAT THIS REPRESENTS A MAJOR SHIFT FROM LAST YEAR WHEN PAYABLES WERE AGED FROM DUE DATE. WE NOW AGE FROM INVOICE DATE. WE HAVE ALSO CHANGED THE AGING PERIODS