199511996 Year End Financial Statements (bud 09)

NTIOCH UNIVERSITY
REPORT TO THE
BOARD OF TRUSTEES
199511996 Year End Financial Statements
September, 1996 Financial Statements
October 17-19, 1996

1995-96 Year-End Financial Statements
1995-96 Year-End Budget Report
Antioch University Summaries
Antioch College
Glen Helen
Antioch New England
TABLE OF CONTENTS
1996-97 First Quarter Budget Performance
Antioch Seattle
Antioch Southern California
The McGregor School
University Administration
Antioch Review
WYSO Radio
University-Wide Expenses
Change in Carryforward Funds
Antioch University Summaries
Antioch College
Glen Helen
Antioch New England
Antioch Seattle
Antioch Southern California
The McGregor School
University Administration
Antioch Review
WYSO Radio
University-Wide Expenses
28 Receivables Aging Report
30 Status of Accounts Payable
Cost Centers
Line Items

1995-96 YEAR-END BUDGET REPORT
The 1995-96 fiscal year was difficult for the University as a result of stagnant enrollments at the adult campuses and
enrollments and revenues below projections at the College. The situation worsened when the College was unable to
effectively revise its expenditure plan to avoid a deficit. Although the University as a whole finished the year with an
increase of $21 0,269 in Total Net Assets (prior to the cumulative effect of an accounting change), this was a far worse
performance than in recent years. In 1994-95 the comparable figure was $1,075,005, and in 1993-94 it was
$1,790,228.
On a Total Unrestricted Cash basis, the University ended the year at $1 19,915. This amount is only .2% of the Total
Unrestricted Operating Expenses.
Although the University needs to focus on all unrestricted operating funds, and these amounts are presented in the
following schedules, Unrestricted Revenues and Expenses have been categorized as “Traditional” and “Additional” on
the Campus schedules. This division is made to assist with comparisons to previous years.
Traditional Unrestricted Revenue
Combined Educational and General (E&G) Revenues for the year were $1,598,837 below the budgeted level. The
single largest component of the revenue problem was Tuition and Fee income which was $1,275,662 below the
budgeted level. Of the Campuses, only New England exceeded its budgeted tuition level:
Antioch College
Glen Helen
New England
Seattle
Southern California
McGregor
School

The second largest revenue concern was in Gift Revenue which was $475,108 below the budgeted level. None of the
Campuses met budgeted projections, but the short-fall in the Annual Fund at the College was the most significant:
Antioch College
Glen Helen
New England
Seattle
Southern California
McGregor
School
Central Administration
WYSO Radio
Antioch Review
Bequests realized during 1995-96 were included as part of the Gifts budget line shown on the Expenditure Summary,
but are reported as Released from Restrictions. Of the $904,446 received by the University last year, nearly all,
$71 5,389, was given to the College.
Total Endowment Income for the University was $279,687 or $82,987 more than budgeted. Nearly all of this income
belonged to the College, and most of the College endowment is managed by the Ohio Company. As of May 31, 1996,
the Ohio Company reported an annual yield of 4.3% on the funds being invested.
Traditional Unrestricted Expenses
Total University E&G Expenses were $606,792 below the amount budgeted because the adult campuses that had lower
revenues were able to reduce their costs to avoid deficits. The amount that each Campus1 E&G expenditures came in
under the amount budgeted is shown below (negative amounts are over-expenditures):
Antioch College
Glen Helen
New England
Seattle

Southern California 459,404
McGregor
School 401,667
Central Administration -1 92,323
WYSO Radio -1 14,499
Antioch Review -4,649
University-Wide 51,427
For the entire University, salaries and fringe benefits constituted the greatest areas of savings. Campuses that
experienced revenue short-falls suspended hiring for new positions and held vacancies open. Fringe benefits also
reflect a decision by the University Administration to credit each campus with a portion of some centrally held fringe
benefits funds. Included in this distribution was $599,050 from the Health Insurance Reserve that was not needed to
assure solvency of
Antioch’s
self-insured health plan, and excess funding for the Worker’s Compensation and
Unemployment Compensation Programs. This distribution was made after the Campuses had completed their 1995-96
operations. The fringe benefit reserves were distributed as follows:
I
Antioch College $1 98, 048
New England $1 21,343
Seattle $47,182
Southern California $8,141
McGregor
School $1 78,831
Central Administration $45,505
Year-end Budget Variance – Accrual and Cash Bases
Although tuition and fee income for most of the Campuses was less than projected in their budgets, the adult campuses
were able to balance their budgets. The year-end balances shown below are larger and deficits smaller than they might
otherwise have been because of the distribution of $450,000 realized from a bequest received by the College and
applied to repay advances made to the College by the adult Campuses in 1994-95. The balances are also larger than
they otherwise would have been because of the one-time distribution of the fringe benefits fund shown above.

Accrual
Antioch College
Glen Helen
New England
Seattle
Southern California
McGregor
School
Central Administration
WYSO Radio
Antioch Review
University-Wide
TOTALS -21 0,269 -1 19,915
Five of the units had deficits in their Accrual or Cash operations in 1995-96. The most significant deficits were at the
College, but the final figures understate the imbalance between revenue and expense for on-going operations. On July
15 preliminary summaries of revenues and expenditures showed an accrual deficit of over $800,000. The distribution of
$1 98,048 in centrally held fringe benefit reserves, identification of $1 00,000 of unbilled accounts, and the crediting of
$1 3,000 of mutual fund income significantly reduced the accrual deficit.
The College’s cash deficit of over $1.1 7 million has absorbed the University’s working capital and prevented any growth
in equity. Deferred maintenance of the physical plant is growing and there is no funded reserve to deal with a major
plant failure.
Seattle reported a cash deficit of $3,337 for 1995-96. Besides being quite small, this deficit is the result of expenditures
made in anticipation of getting the new building. Now that the bonds for the building have been sold, much of the
preliminary costs can be reimbursed from the bond proceeds.

Accrual Cash
Antioch College
Glen Helen
New England
Seattle
Southern California
McGregor
School
Central Administration
WYSO Radio
Antioch Review
University-Wide
TOTALS -21 0,269 -1 19,915
Five of the units had deficits in their Accrual or Cash operations in 1995-96. The most significant deficits were at the
College, but the final figures understate the imbalance between revenue and expense for on-going operations. On July
15 preliminary summaries of revenues and expenditures showed an accrual deficit of over $800,000. The distribution of
$1 98,048 in centrally held fringe benefit reserves, identification of $1 00,000 of unbilled accounts, and the crediting of
$1 3,000 of mutual fund income significantly reduced the accrual deficit.
The College’s cash deficit of over $1.1 7 million has absorbed the University’s working capital and prevented any growth
in equity. Deferred maintenance of the physical plant is growing and there is no funded reserve to deal with a major
plant failure.
Seattle reported a cash deficit of $3,337 for 1995-96. Besides being quite small, this deficit is the result of expenditures
made in anticipation of getting the new building. Now that the bonds for the building have been sold, much of the
preliminary costs can be reimbursed from the bond proceeds.

The Central Administration incurred an approved deficit in order to pay off the University computer contract with TSI, Inc.
By making an early payment and not “rolling the costs forward,” the University was in a position to negotiate better terms
or end the contract.
Radio station WYSO experienced a small accrual deficit of $1,275 and a cash deficit of $31,806. The accrual portion
was associated with debt used to acquire a new transmitter and tower.
The University-Wide accrual deficit of $886,985 is due to the recording of depreciation. Depreciating does not create a
cash deficit.
Division of Central Operations
Previous reports have presented consolidated information for all central functions of the University. While this approach
presents accurate information, it has not made it possible to determine what costs and revenues are directly associated
with University Operations and which are the result of other “University-wide operations”. In this report, the Central
Administration is reported as a separate unit and all other costs and revenues not associated with the Central
Administration are reported as “University-Wide.” In addition, Overhead less Rebates and Subsidies to the Campuses
is displayed as if it was a revenue item for the Central Administration. From an accounting standpoint, Overhead is not a
revenue, but including it in the Unit detail schedules as if it was a revenue item makes the Central Administration budget
appear more consistent with the Campuses and other Units.
Schedules
On the following schedules, the change in Total Unrestricted Net Assets has been highlighted. This should make it
easier to see how the totals on one schedule relate to those on another.

-. .–. . -. — – – -7- – –
Combining Balance Sheet
June 30, 1996
Cash and cash equivalents
Accounts receivable
Grants receivable
Contributions receivable
Prepaid expenses
Loans to students
Investments
Land, buildings and equipment
Total Assets
Accounts payable
Accrued benefit liabilities
Other accrued
liablilities
Deferred revenue
Notes and bonds payable
Annuities payable
Deposits held on behalf of others
Advances from government
for student loans
Total Liabilities
Net Assets
Unrestricted
Temporarily restricted
Permanently restricted
Total net assets
Total Liabilities and net assets
College
——
329,829
758,335
-5,733
8,507,305
492,917
253,863
3,087,779
13,424,294
712
5,650
422,984
1,956,230
36 1,079
2,746,654
-8,730,558
9,544,766
1,459,322
2,273,530
5,020,184
New England
——
151,730
2,730,451
Seattle
——
120,172
736,398
24,291
270,891
1 ,I 51,752
252
1,122,196
1,122,448
1,310,639
28,882
1,339,521
2,461,969
Southern
California
——
200,406
950,199
126,355
1,276,959
26,757
1,282,070
187,132
1,495,959
2,376,923
84,946
986
2,462,855
3,958,815
McGregor
——
93,296
927,042
4 4
1,020,383
922,184
922,184
1,688,474
72,269
1,760,743
2,682,927
University
Administration
——
168,986
148,477
163,715
Total
University
——
1,064,418
6,250,902
182,273
8,507,305
1 ,I 57,266
4,800,707
15,571,667
25,403,418

ANTIOCH UNIVERSITY
Unrestricted Statement of Activities
As of June 30. 1996
By Campus
Central
Admln
Inc
WYSO,
Antloch
Review University Wide
———- ———-
College
Inc
Glen Helen
———-
New England
———-
Seattle
———-
Revenues and Gains:
Tuition and fees
Contributions
Contracts and other exchange transactions
Investment income on life income and annuity agreements
Investment income on endowment
Other investment income
Net realized
gains(loss)
on endowment
Net realized
gains(loss)
on other investments
Sales and service of auxiliary enterprises
Other Income
Total revenues and gains
Net assets released from restrictions
Total unrestricted revenues, gains and other support
Expenses and Losses:
Educational and General:
Instruction
Research
Public Service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Scholarships and fellowships
Total educational and general
expens
Auxiliary enterprises
Total expenses
Actuarial (gain) loss on annuity obligations
Payments to life income beneficiaries
Total expenses and losses
Increase(decrease)
in net assets prior to cumulative -475,137
effect of accounting change
Cumulative effect of change in method of accounting for
retirement benefit liability
Cumulative effect of change in method of accounting lor
for net appreciation of endowment funds
Increase (decrease) in net assets -475.137
Net assets at beginning of year -8,255,421
Net assets at end of year
-8.730.558

EXPENDITURE SUMMARY BY FUNCTION AS OF June 30,1996
Additional
Unrestricted
——-
Total
Unrestricted
——-
ANNUAL
BUDGET
——-
37,673,933
-3,059,667
2,050,379
98,158
196,700
60,025
664,350
37,683,878
2,667,556
420,014
40,771,448
Traditional Variance
Unrestricted from Budget
——- ——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Overhead less Rebates & Subsidies 2,348,035
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses 1,038,524
Annual Budget Conversion to Cash Basis
Add Back Depreciation 0
Capital Expenditures 580,748
Power Plant Loan Proceeds 0
Principal Payments 457,776
Change in other cash items
Total Cash Items 1,038,524
Net Cash Basis Budget 0

ANTIOCH UNIVERSITY
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
Additional
Unrestricted
——-
6,022,606
ANNUAL
BUDGET
Traditional Variance
Unrestricted from Budget
——- ——-
42,314,440 -805,043
Total
Unrestric ——-
48,33′
ted
Revenues and Overhead
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Depreciation
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Add Back Depreciation 0
Capital Expenditures 580,748
Power Plant Loan Proceeds 0
Principal Payments 457,776
Change in other cash items
Total Cash Items 1,038,524

ANTIOCH COLLEGE
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
ANNUAL
BUDGET
——-
10,634,439
-2,597,212
1,596,000
0
144,200
0
76,143
9,853,570
2,178,861
290,014
12,322,445
Excess Revenue over Expenses 468,011
Annual Budget Conversion to Cash Basis
Capital Expenditures 183,405
Power Plant Loan Proceeds 0
Principal Payments 284,606
Total Cash Items 468,011
Net Cash Basis Budget 0
Traditional Variance
Unrestricted from Budget
—–.- ——-
Additional
Unrestricted
——-
Total
Unrestricted
——-

ANTIOCH COLLEGE
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
12,322,445
Traditional
Unrestricted
——-
12,302,254
Variance
from Budget
——-
-20,191
Additional
Unrestricted
——-
2,931,124
Total
Unrestricted
——-
15,233,378 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses 468,011
Annual Budget Conversion to Cash Basis
Capital Expenditures 183,405
Power Plant Loan Proceeds 0
Principal Payments 284,606
Total Cash Items 468,011

GLEN HELEN
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
Traditional
Unrestricted
——-
Variance
from Budget
——-
Additional
Unrestricted
——-
Total
Unrestricted
——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses 5,915
Annual Budget Conversion to Cash Basis
Capital Expenditures 5,915
Principal Payments 0
Total Cash Items 5,915
Net Cash Basis Budget 0 870 870

GLEN HELEN
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
ANNUAL
BUDGET
649,284
Excess Revenue over Expenses 5,915
Annual Budget Conversion to Cash Basis
Capital Expenditures 5,915
Principal Payments 0
Total Cash Items 5,915
Traditional Variance
Unrestricted from Budget
——- ——-
560,418 -88,866
Additional Total
Unrestricted Unrestricted
——- ——-
6,950 567,368

Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
ANTIOCH NEW ENGLAND GRADUATE SCHOOL
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
7,697,650
-48,000
25,000
75.000
0
30,000
136,842
7,916,492
0
0
7,916,492
Excess Revenue over Expenses 169,758
Annual Budget Conversion to Cash Basis
Capital Expenditures 109,758
Principal Payments 60,000
Total Cash Items 169,758
Net Cash Basis Budget 0
Traditional
Unrestricted
——-
7,866,255
-1 10,795
0
100,435
0
750
46,874
7,903,519
0
0
7,903,519
Variance
from Budget
——-
168,605
-62,795
-25,000
25,435
0
-29,250
-89,968
-12,973
0
0
-1 2,973
Additional
Unrestricted
Total
Unrestricted
——-

ANTIOCH NEW ENGLAND GRADUATE SCHOOL
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
ANNUAL
BUDGET
——-
7,916,492
Excess Revenue over Expenses 169,758
Annual Budget Conversion to Cash Basis
Capital Expenditures 109,758
Principal Payments 60,000
Total Cash Items 169,758
Traditional
Unrestricted
——-
7,903,519
Variance
from Budget
Additional Total
Unrestricted Unrestricted

ANTIOCH SEATTLE
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Variance
from Budget
——-
ANNUAL
BUDGET
——-
6,123,034
-45,000
10,000
0
0
0
3,000
6,091,034
178,000
0
6,269,034
Traditional
Unrestricted
——-
Additional
Unrestricted
——-
Total
Unrestricted
——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses 27,270
Annual Budget Conversion to Cash Basis
Capital Expenditures 27,270
Principal Payments 0
Total Cash Items 27,270
Net Cash Basis Budget 0

ANTIOCH SEATTLE
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
ANNUAL
BUDGET
——-
6,269,034
Excess Revenue over Expenses 27,270
Annual Budget Conversion to Cash Basis
Capital Expenditures 27,270
Principal Payments 0
Total Cash Items 27,270
Traditional Variance
Unrestricted from Budget
——- ——-
5,953,925 -315,109
Additional Total
Unrestricted Unrestricted
——- ——-
458,117 6,412,042

ANTIOCH SOUTHERN CALIFORNIA
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
ANNUAL
BUDGET
——-
8,234,875
-241,055
10,000
500
0
0
57,845
8,062,165
0
0
8,062,165
Excess Revenue over Expenses 14,100
Annual Budget Conversion to Cash Basis
Capital Expenditures 14,100
Principal Payments 0
Total Cash Items 14,100
Net Cash Basis Budget 0
Traditional Variance
Unrestricted from Budget
——- ——-
Additional
Unrestricted
——-
Total
Unrestricted
——-
7,807,017
-21 0,892
655
268,983
0
0
27,646
7,893,409
0
16,970
7,910,379

ANTIOCH SOUTHERN CALIFORNIA
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
8,062,165
Traditional
Unrestricted
——-
7,608,921
Variance
from Budget
——-
-453,244
Additional
Unrestricted
——-
301.458
Total
Unrestricted
——-
7,910,379 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures 14,100
Principal Payments 0
Total Cash Items 14.100
Net Cash Basis Budget 0

THE MCGREGOR SCHOOL OF ANTIOCH
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
ANNUAL
BUDGET
——-
4,869,421
-1 28,400
0
0
0
22,000
540
4,763,561
0
0
4,763,561
2,245,168
0
0
0
628,258
1,585,181
85,454
0
4,544,061
120,000
4,664,061
99,500
Annual Budget Conversion to Cash Basis
Capital Expenditures 99,500
Principal Payments 0
Total Cash Items 99,500
Net Cash Basis Budget 0
Traditional Variance
Unrestricted from Budget
——- ——-
Additional
Unrestricted
——-
Total
Unrestricted
——-

THE MCGREGOR SCHOOL OF ANTIOCH
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
4,763,561
Traditional
Unrestricted
Variance
from Budget
Additional
Unrestricted
——-
165,355
Total
Unrestricted
——-
4,849,007 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures 99,500
Principal Payments 0
Total Cash Items 99,500
Net Cash Basis Budget – — – 0

ANTIOCH UNIVERSITY CENTRAL ADMINISTRATION
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Overhead less Rebates & Subsidies
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
ANNUAL
BUDGET
——-
0
0
10,000
0
0
0
0
10,000
0
0
10,000
1,788,568
0
0
0
59,952
109,813
1,488,003
0
0
1,657,768
0
1,657,768
140,800
Annual Budget Conversion to Cash Basis
Capital Expenditures 140,800
Principal Payments 0
Total Cash Items 140,800
Net Cash Basis Budget 0
Traditional Variance
Unrestricted from Budget
——- ——-
Additional
Unrestricted
——-
Total
Unrestricted
——-

ANTIOCH UNIVERSITY CENTRAL ADMINISTRATION
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL
BUDGET
Traditional
Unrestricted
——-
1,809,688
Variance
from Budget
——-
11,120
Additional
Unrestricted
——-
202,982
Total
Unrestricted
——-
2,012,670 Revenues and Overhead
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Depreciation
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Ca
Capital Expenditures
Principal Payments
Total Cash Items
ish
Basis
140,800
0
140,800
0 Net Cash Basis Budget

ANTIOCH REVIEW
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
Traditional
Unrestricted
——-
Variance
from Budget
——-
Additional
Unrestricted
Total
Unrestricted
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses 0
Annual Budget Conversion to Cash Basis
Capital Expenditures 0
Principal Payments 0
Total Cash Items 0
Net Cash Basis Budget 0 6,868 6,868

ANTIOCH REVIEW
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL
BUDGET
——-
87,750
Traditional
Unrestricted
——-
103,002
Variance
from Budget
—.—
15,252
Additional
Unrestricted
0
Total
Unrestricted
——-
103,002 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures 0
Principal Payments 0
Total Cash Items 0
Net Cash Basis Budget
p7.— – 0

WYSO
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Principal Payments
Total Cash Items
Net Cash Basis Budget
ANNUAL
BUDGET
——-
0
0
160,129
15,158
0
0
101,250
276,537
0
0
276,537
0
0
276,537
0
0
0
0
0
276,537
0
276,537
0
0
0
0
0
Traditional
Unrestricted
——-
0
0
237,577
129,314
0
0
21,540
388,431
0
0
388,431
0
0
391,036
0
0
0
0
0
391,036
0
391,036
-2,605
13,876
0
13,876
-16,481
Variance
from Budget
——-
0
0
77,448
114,156
0
0
-79,710
11 1,894
0
0
11 1,894
0
0
-1 14,499
0
0
0
0
0
-1 14,499
0
-1 14,499
-2,605
-1 3,876
0
-1 3,876
-1 6,481
Additional
Unrestricted
——-
Total
Unrestricted
——-

WYSO
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other
Total Operating Expenses
Excess Revenue over Expenses
ANNUAL
BUDGET
Annual Budget Conversion to Cash Basis
Capital Expenditures
Principal Payments
Total Cash Items
Net Cash Basis Budget
Traditional Variance
Unrestricted from Budget
——- ——-
388,431 11 1,894
Additional
Unrestricted
——-
17,211
Total
Unrestricted
——-
405,642

ANTIOCH UNIVERSITY WIDE EXPENSES
EXPENDITURE SUMMARY BY FUNCTION AS OF JUNE 30,1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Overhead less Rebates & Subsidies
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
ANNUAL
BUDGET
——-
0
0
0
0
0
0
284,180
284,180
0
130,000
414,180
559,467
0
0
0
0
0
860,477
0
0
860,477
0
860,477
113,170
Annual Budget Conversion to Cash Basis
Capital Expenditures 0
Principal Payments 113,170
Add Back Depreciation 0
Total Cash Items 113,170
Net Cash Basis Budget 0
Traditional Variance
Unrestricted from Budget
——- ——-
Additional
Unrestricted
——-
Total
Unrestricted
——-

Revenues and Overhead
ANTIOCH UNIVERSITY WIDE EXPENSES
EXPENDITURE SUMMARY BY CATEGORY AS OF JUNE 30,1996
ANNUAL Traditional Variance
BUDGET Unrestricted from Budget
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Depreciation
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Contigency, Mandatory
Campus Contingency, Discretionary
Bad Debt Reserve
Uncollected Revenue Reserve
Capital Reserve
Discretionary Reserves
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other 67,080
Total Operating Expenses 860,477
Excess Revenue over Expenses 113,170
Annual Budget Conversion to Cash Basis
Capital Expenditures 0
Principal Payments 113,170
Add Back Depreciation 0
Total Cash Items 113,170
Net Cash Basis Budget 0
Additional Total
Unrestricted Unrestricted
——- ——-
771,882 1,772,510

ANTIOCH UNIVERSITY
Change in Carryforward Funds
1995196
Carryforward College New England
—– —–
Seattle
—–
So Cal McGregor
—– —–
Central
—– ——
Balance 6130195
Unfunded
Funded
Total 6130195
Additions
Unfunded
Funded (Interest)
Total Additions
Uses
Unfunded
Funded
Total Uses
Balance 6130196
Unfunded
Funded
Total 6130196

ANTIOCH UNIVERSITY
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget ——-
YTD Actual
Fund 1 —–.-
YTD Actual
Fund 2 ——-
YTD Actual
Unrestricted ——-
Variance ——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total
E&G
Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH UNIVERSITY
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
YTD Actual
Fund 1
——-
17,909,299
YTD Actual
Fund 2
——-
1,194,465
1996197
YTD Budget
—–em
15,279,984
YTD Actual
Unrestricted
——-
19,103,764
Variance
——-
3,823,780 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH COLLEGE
FIRST QUARTER 1996-97 BUDGET NARRATIVE
Operating Revenues
College revenues reflect a favorable variance through September and include enrollment of 464 FTE compared to 433
FTE budgeted. Gift income is below budget for the period but should increase as the fiscal year progresses. Auxiliary
Enterprise revenues also reflect a favorable position as a result of slightly increased enrollment. Current student
registrationlsequence
information indicates adequate enrollments in Spring and Summer terms if retention remains
stable.
Operating Expenses
Expenditures through September indicate spending restraint in all areas of operations. Unfavorable variances in
Student Aid and Scholarships are a result of conservative budgeting for funded accounts. Expenditures in Business
Operations reflect completion of annual printing for Admissions materials, the College catalogue, annual OFIC dues of
$21,000, and GLCA dues payment of $22,000. Interest expense is slightly higher than budgeted for the Power Plant
renovation. Interest expense for the telephone system will be offset by corrections in subsequent periods from
telecommunications. There are outstanding AEA program advances of about $200,000 that have yet to be reflected as
expenses. Although the College is currently within budget, expenditures are being closely monitored to match
revenues. Spending rates are conservative but have no flexibility for unanticipated contingencies beyond budgeted
reserves.
Collections
The collection rate for 1995-96 student receivable accounts improved from 96.4% as reported on June 30, 1996 to
98.4% as of September 30, 1996. Collections for Fall 1996 have improved 6.37% compared to Fall 1995. This is a
major improvement in collection efforts for the College.

Explanation of 1996-1 997 Budget Revisions
Because the 1995-96 budget proposed expenses that were more than $800,000 above actual revenue, several
adjustments to the 1996-97 budget were necessary to insure that no deficit would occur this year. Here is a summary of
the major changes.
Operating Revenues
Significant reductions in the 1996-97 budgeted revenues reflect a plan that is conservatively based on the level of
revenues actually received in 1995-96. Specific reductions to the Board-approved College budget for 1996-97 include
tuition and fees reductions of $323,986, Antioch Grant subsidies decreases of $286,616, and Annual
FundIBequestslEndowment
reductions of $772,000. Auxiliary Enterprise, Community Government, and Antioch
Education Abroad revenues remain unchanged. The net reduction in revenues budgeted for 1996-97 total $809,370.
Operating Expenses
Instructional and Academic Support budgeted expenses have been reduced by $339,884, Student Services reductions
total $101,872, Institutional Support expenses are being lowered by $223,265, and Plant Maintenance expenses have
been reduced by $78,621. Capital expenses have been reduced by $65,728, while Auxiliary Enterprises, CG, and AEA
expenses remain unchanged. The reduction in expenses budgeted for 1996-97 totals $809,370.
A significant portion of these reductions reflect vacant or reduced positions which either remain unfilled or are funded by
other sources. The balance of the budgeted reductions have been applied to operating and program line items in every
department budget. Items such as interest expense,
propertylliability
insurance, and utility expense have not been
reduced. Physical Plant budgets are barely adequate and have no contingency reserves.
The College is still working to identify funding for several items. The costs of Presidential-level leadership transition are
expected to be about $1 06,000. Other commitments include the cost of a fourth security position, expenses for student
wages to cover security dispatch hours, and printing for Admissions materials, all of which total approximately $60,000.
None of these commitments are currently funded.
Robert Devine, Acting President

Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net
Cash Basis Budget
ANTIOCH COLLEGE
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget
YTD
Actual
Fund 1 ——
YTD Actual
Fund 2 ——
YTD Actual
Unrestricted ——
5,025,243
-1,364,300
59,111
330,175
32,179
0
15,523
4,097,931
953,903
193,721
5,245,555
940,790
14.039
0
164,421
51 1,650
343,126
281,771
512,315
2,768.1
12
430,481
3,198,593
2,046,962
442.639
-335,236
210,779
0
318,182
1,728,780
Variance —–
1,122,820
-562,197
46,514
-58,514
-1 7,822
0
-4,610
526,191
309,260
-32,807
802,644
88,464
16,468
0
11,505
11,987
99,322
65,248
-65,121
227,873
136,590
364,463
1,167,107
-387,316
335,236
-1 11,329
0
-163,409

ANTIOCH COLLEGE
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
YTD Actual
Fund 1
YTD Actual
Fund 2
——
51 5,294
YTD Actual
Unrestricted
——
5,245,555
Variance
—–
802,644 Revenues 4,442.91 1
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses 879,855
Annual Budget Conversion to Cash Basis
Capital Expenditures 55,323
Borrowing Proceeds 0
Principal Payments 99.450
Add back Depreciation 0
Total Cash Items 154,773
Net Cash Basis Budget 725,082

GLEN HELEN
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget
——-
YTD Actual
Fund 1
——-
YTD Actual YTD Actual
Fund 2 Unrestricted
——- ——- Variance
——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

GLEN HELEN
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
——-
120,437
YTD Actual
Fund 1
——-
11 3,692
YTD Actual
Fund 2
——-
0
YTD Actual
Unrestricted
——-
11 3,692
Variance
——-
-6,745 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
Contingency/Reserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(1nter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH NEW ENGLAND
FIRST QUARTER 1996-97 BUDGET NARRATIVE
The most important, and sobering, budgetary news for Antioch New England in FY 1996-97 is the reality that we failed
to achieve our new student enrollment projections for the summer and fall semester entry periods. The total shortfall is
25 FTE, which translates into a revenue problem of approximately $250,000.
Not surprisingly, the enrollment decline was primarily evident in our Master’s-level applied psychology programs and in
our Master’s-level environmental studies programs. While cost and competition factors had their customary impact, the
substantial state and federal funding cutbacks in both fields have created a level of turbulence and job prospect anxiety
which makes commitment to post-baccalaureate study too problematic for many at this time. This is the first time in the
Graduate School’s 33 year history that the total fall head count numbers will reflect a decline when compared to the
previous year. Systemic re-engineering will continue with a greater sense of urgency, for we can not assume that this is
an aberrant year.
Budgetary adjustments to ensure a balanced budget and compliance with required bond ratios include: not filling two
core faculty positions that are open as a result of attrition (retirements); hiring of non-benefited temporary personnel;
selective mandatory cuts; implementation of a 2% spending freeze for all cost centers; and projected use of available
budgeted contingency monies. The majority of category variances on the first quarter budget report relate to spread
sheet issues and the
incomelexpense
pattern of Fund 2 activity (we simply are not able to accurately predict the timing
and flow of the soft funds which come to us through grant and contract work).
On the positive side, attrition figures are currently below the 8% projection, at 5.65 % as of September 30; Fund 2
activity to date (largely grants and contracts, which generate some overhead) has exceeded original FY 1996-97
projections; special and part-time student numbers have increased; the Graduate School continues to enjoy high
visibility and very good local and regional press coverage; and the new
Ph.D.
program in Environmental Studies was
successfully launched this past summer with an entering cohort of 14 students.
Jim Craiglow, Provost

ANTIOCH NEW ENGLAND GRADUATE SCHOOL
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget
——-
YTD Actual
Fund 1
——-
YTD Actual
Fund 2
——-
YTD Actual
Unrestricted ——- Variance ——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items

ANTIOCH NEW ENGLAND GRADUATE SCHOOL
EXPENDITURE SUMMARY BY CATAGORY M OF SEPTEMBER 30,1996
1996197
YTD Budget
——-
4,933,535
YTD Actual
Fund 1
——-
4,587,405
Actual YTD Actual
Fund 2 Unrestricted
——- ——-
366,563 4,953,968
Variance
——-
20,433 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH SEATTLE
FIRST QUARTER 1996-97 BUDGET NARRATIVE
Antioch University Seattle is off to a good start for 1996-97. Our Summer FTE was up by over 60 for the Quarter and
preliminary numbers on Fall enrollment are at 54 over our projected FTE. We are pleased with these numbers but are
also cognizant of the challenges of providing services to our head count of 772 students. We will undoubtedly need to
provide some additional unbudgeted service to these extra students.
At the same time our spending is below budget in all areas except for plant maintenance. This is due to the negotiated
lease settlement with the Swallow’s Nest that has us paying for one of their lease spaces because we asked them not to
proceed with plans to utilize the space. This was not a budgeted expense, but is one that we can handle. This
obligation has ended with the closing of the purchase, so the deficit in this category will not continue to grow beyond
what is reflected in the October status report.
We are committed to keep the expenses of renovating and preparing to move to the new building within the construction
budget from bond proceeds. We do expect to have to tap the building fund that we have in our carry forward reserves
as this has been a planned part of the budget for the project from the beginning. Within the next 30-60 days we will
have bids on the construction and not until that time will we have a clear sense of what trade-offs we may need to make
to stay within our planned construction budget. We know that some of the things required to make the library and
computer classroom functional are not provided for in our construction funds. While we hope to approach foundations
for some of these items, it may become necessary to tap operating funds before the year is out to make our transition to
the new building.
Gail Martin, Acting Provost

ANTIOCH SEATTLE
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget
——-
YTD Actual
Fund 1
——-
YTD Actual
Fund 2
-..—–
YTD Actual
Unrestricted ——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH SEATTLE
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
YTD Actual
Fund 1
——-
2,861,258
YTD Actual
Fund 2
——-
87,637
YTD Actual
Unrestricted
——-
2,948,895
Variance
——-
1,723.51 2 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
Contingency/Reserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH SOUTHERN CALIFORNIA
FIRST QUARTER 1996-97 BUDGET NARRATIVE
The major item affecting fiscal performance in Southern California is a continued decrease in enrollment. The Los Angeles
campus experienced a decrease in enrollment of 15.4 FTE during the Summer 1996 Quarter when compared to projection
and a shortfall of approximately 30
FTE
is anticipated for the Fall 1996 Quarter. All programs are below projection,
although the
MAOM
Program may be slightly above projection for the Fall 1996 Quarter. The Santa Barbara campus
experienced a decrease in enrollment of 9.60 FTE during the Summer 1996 Quarter when compared to projection and a
shortfall of approximately 5.00
FTE
is anticipated for the Fall 1996 Quarter. The
MAOM
Program has done slightly better
than projection for both the Summer and Fall Quarters, but the other two programs have been below projections. Overall,
Southern California is approximately 60 FTE below projection for the year thus far.
Aggressive marketing of programs continues at each campus, and efforts in Santa Barbara seem to be yielding more
results than in Los Angeles. In Los Angeles, a plan has been designed with Laufer Associates to revise our advertisements
during the next several weeks in an effort to build enrollment for the Winter 1997 Quarter. In Santa Barbara, Davies
Communications has designed advertisements that are attracting students, and television advertising has been used
successfully for the first time in the region.
If enrollment shortfalls can be kept to the levels experienced so far during the year, budgeted regional reserves
(approximately $160,000) plus curtailment of expenditures and salary savings should enable the region to balance its
budget for 1996-97. If enrollment shortfalls are at higher levels than expected, there will be great difficulty in balancing the
budget for 1996-97.
More specifically, budget savings are deliberately being realized in various functions and categories through salary
savings (not filling positions), reductions in the number of Adjunct Faculty employed, and other operating expenditure
reductions. The Plant Maintenance area is shown as being over budget at this point because lease obligations require
payment of 2 months rent at the beginning of the fiscal year; this situation will correct itself as the year progresses. In
addition, the Business Operations line in the Category Summary is over budget because additional resources are being
used for advertising at the Los Angeles campus.
Dale A. Johnston, Provost – 45 –

ANTIOCH SOUTHERN CALIFORNIA
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget ——.
YTD Actual
Fund 1
——-
YTD Actual
Fund 2
—–.-
YTD Actual
Unrestricted Variance
——- .——
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH SOUTHERN CALIFORNIA
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
——-
3,385,015
YTD Actual
Fund 1
——-
3,206,232
YTD Actual
Fund 2
——-
75,049
YTD Actual
Unrestricted
——-
3,281,281
Variance
——-
-1 03,734 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(1nter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

THE MCGREGOR SCHOOL OF ANTIOCH UNIVERSITY
FIRST QUARTER 1996-97 BUDGET NARRATIVE
Summer student recruitment and retention went according to plan allowing us overall to meet our goals. We had small
shortfalls in three programs but increases in the other programs will allow us to meet our goals as a School.
Our revenue as of the end of September is twice the amount budgeted for the quarter, but this is due to timing issues
and shows the need for refinements in our budgeted estimates for next year.
Fall quarter began on different dates for the various
McGregor
programs with the earliest date being September 21 and
the latest being October 1. We bill the distance students for tuition six weeks before the beginning of the quarter, so
most of our fall tuition is also reflected in the total revenue as of September 30, 1996.
Overall, our expenditures were significantly less than budgeted. This was largely due to not hiring new faculty as early
as anticipated and also due to turnover of staff positions.
Steven J. Brzezinski, Associate Provost

THE MCGREGOR SCHOOL OF ANTIOCH
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget
1996197
YTD Budget
——-
YTD Actual
Fund 1
——-
YTD Actual
Fund 2 ——-
YTD Actual
Unrestricted
——-
2,357,410
-27,706
100
135
0
11,894
2,430
2,344,263
30,397
0
2,374,660
496,106
0
44,303
0
129,786
457,397
9,914
564
1,138,070
30,194
1,168,264
1,206,396
28,184
0
0
0
28.1
84
1,178,212
Variance
——-
1,455,216
-5,577
100
-1 4,448
0
6,893
2,196
1,444,380
-2,981
0
1,441,399

THE MCGREGOR SCHOOL OF ANTIOCH
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
——-
933,261
YTD Actual
Fund 1
YTD Actual YTD Actual
Fund 2 Unrestricted
——- ——-
67,435 2,374,660
Variance
——-
1,441,399 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

UNIVERSITY ADMINISTRATION
FIRST QUARTER 1996-97 BUDGET NARRATIVE
The Central Administration and University-Wide operations are being reported separately. When consolidated, it was
difficult to see the scope of the Central Administration and whether it was balancing its budget.
In the first quarter, Revenues and Operating Expenses are on track.
Glenn Watts, Vice Chancellor

ANTIOCH UNIVERSITY ADMINISTRATION
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Overhead less Rebates & Subsidies
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
1996197
YTD Budget ——-
YTD Actual
Fund 1 ——-
YTD Actual YTD Actual
Fund 2 Unrestricted ——- ——-
Net Cash Basis Budget 28.293 57.937 41 8 58.355 30.062

Revenues and Overhead
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget
ANTIOCH UNIVERSITY ADMINISTRATION
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197 YTD Actual YTD Actual YTD Actual
YTD Budget Fund 1 Fund 2 Unrestricted
——- ——- ——- ——-
571,852 574,234 2,774 577,008
Variance
——-
5,156

ANTIOCH REVIEW
FIRST QUARTER 1996-97 BUDGET NARRATIVE
The Antioch Review’s revenue in the first quarter of the year is considerably below the budgeted level. Gift income is
difficult to time and it is expected that giving will make up the current shortfall as the year goes on. Subscription revenue
is also expected to increase as renewals come in.
Operating Expenses are slightly above the amount budgeted. The Review understands the need to operate with a
balanced budget and necessary adjustments will be made as the year advances.

ANTIOCH REVIEW
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
——.
25,348
YTD Actual
Fund 1
YTD Actual
Fund 2
YTD Actual
Unrestricted Variance
——-
-1 4,322 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(lnter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

WYSO RADIO
FIRST QUARTER 1996-97 BUDGET NARRATIVE
The departure of the station director has set back efforts to increase revenue from commercial underwriters. Efforts to
recruit are under way and existing staff have been charged with the responsibility of increasing the number of
underwriters. WYSO, with its increased signal power, now reaches a much larger market area and should be
significantly more attractive to underwriters.
Operating Expenses have declined because of vacant positions and the slowing of station improvements.

WYSO
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget ——-
YTD Actual
Fund 1
——-
YTD Actual YTD Actual
Fund 2 Unrestricted
——- ——- Variance
——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Operating Expenses
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

WYSO
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
1996197
YTD Budget
YTD Actual
Fund 1
YTD Actual YTD Actual
Fund 2 Unrestricted Variance
——-
-50,920 Revenues
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(1nter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH UNIVERSITY WIDE EXPENSES
EXPENDITURE SUMMARY BY FUNCTION AS OF SEPTEMBER, 1996
1996197
YTD Budget ——-
YTD Actual
Fund 1
——-
YTD Actual YTD Actual
Fund 2 Unrestricted ——- ——- Variance ——-
Revenues
Tuition and Fees
Less Tuition Discounts
Gifts
Grants
Endowment Income
Contracts
Other Income
Total E&G Revenue
Auxiliary Enterprises
Released From Restrictions
Total Revenues
Overhead less Rebates & Subsidies
Operating Expenses
Instruction
Research
Public Service
Academic
Suppori
Student Services
Institutional Support
Plant Maintenance
Scholarships
Total E&G Expenses
Auxiliary Enterprises
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Deprciation
Total Cash Items
Net Cash Basis Budget

ANTIOCH UNIVERSITY WIDE EXPENSES
EXPENDITURE SUMMARY BY CATAGORY AS OF SEPTEMBER 30,1996
YTD Actual
Fund 1
——-
85,566
YTD Actual
Fund 2
——-
79,712
YTD Actuai
Unrestricted
——-
165,278
1996197
YTD Budget
——-
175,705
Variance
——-
-1 0,427 Revenues and overhead
Operating Expenses
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expense
Resale Costs
Miscellaneous
ContingencyIReserves
Campus Revenue Contigency, Mandatory
Campus Program Contingency, Discretionary
Liquidity Reserve
Overhead
To the University
Rebates from the University
Subsidy from Adult Campuses
Subsidy from Overhead
Other(1nter
Campus Agree. & Univer Conf)
Depreciation
Total Operating Expenses
Excess Revenue over Expenses
Annual Budget Conversion to Cash Basis
Capital Expenditures
Borrowing Proceeds
Principal Payments
Add back Depreciation
Total Cash Items
Net Cash Basis Budget

NR AGING REPORT SEPTEMBER 30,1996
PERCENTAGE
COLLECTED
UNIT1
STUDY PERIOD
1 WINTER
! 6130195
78.73Yo
64.4370
64.43%
91.79%
38.67Yo
COLLEGE
SUMMER
FALL
WINTER
SPRING
Total College
SANTABARBARA
SUMMW
FALL
WINTER
SPRING 1
Total Seattle $2,667,919 $1,629,431 $1,038,488 61.07’3’0
NEW ENGLAND I
SUMMER $1,386,700 $1,353,580 $33,120 97.61 Yo
FALL 1 $3,174,919 $2,751,704 $423,215 1 86.67%
SPRING 1
Total N.E. $4,561,619 $4,105,284 $456,335 1 90.00Y0
AMOUNT
BILLED
SPRING
Total S.B.
LOS ANGELES
SUMMER
FALL
WINTER
SPRING
SUMMER I !
FALL
I
I $475,400 $404,225 $71,175 ! 85.03Yo
$1 08,980
$5,260,808
$5,260,808
$389,675
$583,705
$583*391
$1 ,026,212
$701,745
$1,727,957
$1,132,892
$496,539
$973,380
$1,034,205
$1,281,915
1 WINTER !
I I
AMOUNT
COLLECTED
AMOUNT
OUTSTANDING
$85,799
$3,389,411
$3,389,411
$357,684
$225,707
$389,989
$7,993
$580,170
Total L.A. ‘ $2,316,120
$23,181
$1,871,397
$1,871,397
$31,991
$357,998
59.93Y0
99.23’3’0
54.74’3’0
Seattle
SUMMER $1 ,I 62,504
SPRING I
Total A.E.A. I I $475,400
KGEmFl I
SUMMER I $853,726
I
TOTAL UNIV ; $1 8,429,000
I
I
FALL 1 $1,505,415
$404,225
$821,846
$395,572
$1 1217141 8
FALL
WINTER
SPRING
Total
McG
$588,163
I
$71,175 ‘ 85.03%
$31,880 96.27%
$924,456 29.97%
I
I
I
$956,336 i 56.01 YO
I
$1,320,028
I $2,173,754
$1 3,057,117
74.61 ‘3’0
$5,371 *883 : 70.85%
I
$29,612 1 97.45Yo
$1,008,876 1 32.98OI0

Status of Accounts Payable
As of September 30, 1996
Aged from Invoice Date
% of Total
Current (0 to 30) 476,042.59 67.32%
31 -60 Days 21 5,085.99 30.42%
61 to 90 Days 5,314.24 0.75%
Over 90 Days 10,705.82 1.51 %

COST CENTERS
INSTRUCTION:
Undergraduate
~eritage
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
AEA Brazil
AEA Buddhist Studies
AEA
E~Y
pt
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
Dance/Movement
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
INSTRUCTION Cont’d;
IMA
Weekend Program
Intercultural Relations
Conflict Resolution
Summer Seminar
RESEARCH:
Individual and Project Research
PUBLIC SERVICE:
Glen Helen
Outdoor Education Center
Raptor
Center
Antioch
Review
WYSO
Community Development
ACADEMIC SUPPORT:
Academic Administration
General Faculty
AEA
Administration
AEA London
LibraryMedia
Services
Academic Personnel Development
Course & Curriculum Development
Psychological Services Center
Research and Evaluation
Writing Center
WDS Institute
STUDENT SERVICES:
Financial Aid Administration
Student Admissions
Registrar (Student Records)
Regsys
Student Services
Advocate’s Office
Infirmary
Counseling
Security
Maples
STUDENT SERVICE Cont’d;
Student Loan Office
INSTITUTIONAL SUPPORT:
University President
Special Account
Trustees
Provos
t/Presiden
t
President’s Fund
Fiscal Operations
Business Office
General Administration
Central Services
Personnel
Alumni
Development/Advancement
Public Relations
Publications
Administrative Computer Service
INSTITUTIONAL SUPPORT Cont’d:
University Miscellaneous
University Restructuring
Supplemental Retirement
PLANT MAINTENANCE:
Maintenance
Custodial
Building
& Grounds
Power Plant
SCHOLARSHIPS:
Grants & Scholarships
AUXILIARY ENTERPRISES:
Dining Services
External Events
Housing
Bookstore
Computer Sales

LINE ITEMS
SALARIES & WAGES: Compensation Paid
to Contracted Employees
COR
Faculty
Associate
Faculty
Adjunct Faculty
Administrators
Administrative
Associate
Unionized Staff
Non-Unionized Staff
Wage and Salary Adjustment
WorWStudy
Students on Campus
WorWStudy
Off Campus
Student Wages
Other Staff Employees
Student Vouchers
Student Stipends
Overseas Allowance
Work Study
BENEFITS: Required and Non-Required
Benefits Paid
BenefiWCore
Faculty
BenefiWAssociate
Faculty
Benefi
WAdjunct
Faculty
BenefiWAdministrators
BenefiWAssociate
Administrators
BenefiWnionized
Staff
Benefimon-Unionized
Staff
Retirement Contingencies
Contracted Professional Development
Moving Expenses
Other Staff Benefits
Miscellaneous Benefits
TRAINING & DEVELOPMENT:
Non-Contracted Expenses for
Trg & Dev
Business Travel
Business Miscellaneous
Local MeetingdWorkshops
Employee Recruiting
hogram
Development
STUDENT AID:
Restricted Grant Scholarships
Student Vouchers
SPECIAL EVENTS:
Graduation
Orientation
Miscellaneous Special Events
SUPPLIES: Supplies that are not Capitalized
Office Supplies
Insmctional
Supplies
Research Supplies
Duplicating Supplies
Computer Supplies
Maintenance Supplies
Library Supplies
Food Supplies
Miscellaneous Supplies
BUSINESS OPERATIONS COSTS:
General Cost of Doing Business
Subscriptions & Publications
Purchased Services
Information & Communications
Memberships & Dues
Printing
Postage
Audio/Visual
Advertising
Telecommunications
Audit
PLANT MAINTENANCE COSTS:
Costs Related to Facilities
Maintenandcontracts & Repairs
Purchased Services
Utilities
Vehicle
Operation
Facility Rental
PLANT MAINTENANCE
Cont’d:
Equipment Rental
Insurance
Taxes
INTEREST & BANK CHARGES:
Interest
Bank Charges (include credit card charges)
RESALE COSTS:
Books for Resale
Computers for Resale
Supplies for Resale
MISCELLANEOUS COSTS:
Miscellaneous
Student Activities
Student Insurance
COmNGENCYlRESERVES:
Campus Contingency
University Contingency
Liquidity Reserve
Capital Reserve
OVERHEAD COSTS:
Regional Overhead
University Overhead
Innovation Fund
College Fund
University Rebate

199511996 Year End Financial Statements (bud 09)

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