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MTIOCH UNIVERSITY
TABLE OF CONTENTS
COST CENTERS — LINE ITEMS
ANTIOCH UNIVERSITY
1994-95 Year-End Projection
1995-96 Proposed Budget
ANTIOCH COLLEGE
1994-95 Year-End Projection
1995-96 Proposed Budget
ANTIOCH NEW ENGLAND GRADUATE SCHOOL
1994-95 Year-End Projection
1995-96 Proposed Budget
ANTIOCH SEATTLE
1994-95 Year-End Projection
1995-96 Proposed Budget
ANTIOCH SOUTHERN CALIFORNIA
1994-95 Year-End Projection
1995-96 Proposed Budget
MCGREGOR SCHOOL OF ANTIOCH UNIVERSITY
1994-95 Year-End Projection
1995-96 Proposed Budget
UNIVERSITY ADMINISTRATION
1994-95 Year-End Projection
1995-96 Proposed Budget
ANTIOCH REVIEW
GLEN HELEN (ECOLOGY INSTITUTE)
W.Y.S.O.
1994-95 Year-End Projection
1995-96 Proposed Budget
PROPOSED TUITION and FEES 1995-96
Page
4-6
7 – 8
COST CENTERS
STRUCTION:
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
Egypt
AEAGermany
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
INSTRUCTION Cont’d:
Education
Chair/Organization & Management
ChairIApplied
Psychology
Clinical Psychology
O&M/Bennington
O&M/New
Haven
O&M/Keene
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
LibraryIMedia
Services
Academic Personnel Development
Course & Curriculum Development
Psychological Services Center
Research and Evaluation
Writing Center
WDS Institute
DE
gzcid%i%zEEation
Student Admissions
Registrar (Student Records)
Regsys
Student Services
Advocate’s Office
Infirmary
Counseling
Security
Maples
Student Loan Office
INSTITUTIONAL SUPPORT:
University President
Special Account
Trustees
Provost/President
President’s Fund
Former President
Fiscal Operations
Business Office
General Administration
Central Services
Personnel
Alumni
Development~Advancement
Public Relations
Publications
Grants Office
Administrative Computer Service
COST CENTERS Cont’d LINE ITEMS
Expenses
INSTITUTIONAL SUPPORT Cont’d:
University Miscellaneous
University Restructuring
Supplemental Retirement
0 & M PLANT:
Maintenance
Custodial
Building & Grounds
Power Plant
Reserves for Repairs & Renovations
AUXILIARY ENTERPRISES:
Dining Services
External Events
Gathering Space
Housing
Bookstore
Catalog Services
Summer Language Program
Heritage Operations
Computer Sales
SCHOLARSHIPS:
Grants & Scholarships
MANDATORY TRANSFERS:
Debt Service on Plant
Loan Funds
Other Mandatory Transfers
NON-MANDATORY TRANSFERS:
Transfers to Other Funds
Transfers to Other Campuses
SALARIES: Compensation Paid to
Contracted Employees
Core Faculty
Associate Faculty
Adjunct Faculty
Administrators
Administrative Associate
Unionized Staff
Non-Unionized Staff
BENEFITS: Required and Non-Required
Benefits Paid
Benefi
tdCore
Faculty
BenefitdAssociate
Faculty
Benefits/Adjunct
Faculty
BenefitdAdministrators
BenefitdAssociate
Administrators
BenefitsJUnionized
Staff
Benefits/Non-Unionized
Staff
OTHER BENEFITS:
Retirement Contingencies
Employee Fees Waived
Contracted Professional Development
Moving Expenses
Other Staff Benefits
Miscellaneous Benefits
OTHER COMPENSATION COSTS:
Wage and Salary Adjustment
WorkJStudy
Students on Campus
WorkIStudy
Off Campus
Student Wages
Other Staff Employees
Student Vouchers
Student Stipends
Consultants
QTHER COMP. COSTS
Cont’d:
Overseas Allowance
HonorariaIStipends
W/S
Match
Benefit Surcharge
SUPPLIES: Supplies that are not Capitalized
Office Supplies
Instructional Supplies
Research Supplies
Duplicating Supplies
Computer Supplies
Maintenance Supplies
Library Supplies
Food Supplies
Miscellaneous Supplies
SPECIAL EVENTS:
Graduation
Orientation
Miscellaneous Special Events
s: Non-Contracted Expenses for Trg & Dev
Business Travel
Business Miscellaneous
Local
MeetingdWorkshops
Employee Recruiting
Program Development
LINE ITEMS Cont’d
STUDENT:
Restricted Grant Scholarships
Student Vouchers
BUSINESS OPERATIONS COSTS:
General Cost of Doing Business
Subscriptions & Publications
Purchased Services
Information & Communications
Memberships & Dues
Printing
Postage
AudioJVisual
Advertising
Telecommunications
Legal
m Audit
c:
Costs Related to Facilities
Maintenancdcontracts & Repairs
Purchased Services
Utilities
Vehicle Operation
Facility Rental
Equipment Rental
Insurance
Taxes
INTEREST & BANK CHARGES:
Interest
Bank Charges (include credit card charges)
MISCELLANEOUS COSTS:
Miscellaneous
Student Activities
RESERVES:
Campus Contingency
University Contingency
Bad Debts
Uncollected Revenue Reserve
Capital Reserve
OVERHEAD:
Regional Overhead
University Overhead
Innovation Fund
College Fund
OTHER EXPENDITURES
CAPITAL COSTS
Purchase of Land
Purchase of Buildings
Purchase of Improvements
Purchase of Equipment
Purchase of Furniture
Purchase of Books
Depreciation
RETIREMENT OF DEBT PRINCIPAL
RESALE:
Books for Resale
Computers for Resale
Supplies for Resale
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
AEA
TOTAL REVENUES
ANTIOCH UNIVERSITY
Budget by Function
1994-1 995 and 1995-1 996
)PERATlNG EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
AEA
Total Operating Exp.
ACCESS REV. OVER EXPENSES
ITHER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
1994-95
YR.
END VARIANCE
REVENUES
NET TOTAL 0 516,532 516,5321 0 J
1995-96 $ CHANGE % CHANGE
J BUDGET PROJECTION FROM BUDG PROPOSED FROM 94-95 FROM 94-95
ANTIOCH UNIVERSITY
Budget by Category
1994-1 995 and 1995-1 996
1994-95 YR. END VARIANCE 1995-96 $ CHANGE % CHANGE
BUDGET PROJECTION FROM
BUDG
PROPOSED FROM 94-95 FROM 94-95
FOTAL
REVENUES
)PERATlNG
EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses -.
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
AEA
Total Operating Exp.
XCESS
REV. OVER EXPENSES
HHER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
NET TOTAL
Antioch College
Explanation of 94/95 Year End Projection
REVENUES
The 1994-1995 Year End Projected Net Tuition and Fees Revenue shows a slightly favorable variance as a result of
reduced tuition discount. To accomplish this variance requires exhausting all of the College’s operating reserves
and using at least a part of special purpose funds set aside for enrollment management activities. This variance
is due to an enrollment shortfall of 55 FTE. Revenues also include the addition of bequests to cover operating
expenses of the Development Office which was added to the operating budget mid-year. Auxiliary Enterprises and
AEA Revenues reflect enrollment shortfalls.
EXPENSES
CD
Nearly every category and summary of expense reflects an unfavorable variance as a result of the addition of the
Development Office during the year. These expenses will be covered by the expected receipt of bequests before
year end which will be used to balance the budget. The functional report variances reflect a more accurate
projection of year end expenses. Academic and Student Service functions should perform within budget, while
Plant Maintenance, Auxiliary Enterprises, and Institutional Support (including Development) reflect overages.
These overages can be attributed to some restructuring expenses, some unplanned maintenance items, staff
overtime expenses, and increased technology and telephone expenses.
Antioch College
1995-1 996 Budget Proposal
PROCESS & PRIORITIES
The 1995-1996 Budget Proposal for Antioch College is the result of a highly participatory process which required
the reduction and reallocation of program and support costs based on projected enrollments which are well below
the projected enrollment for
1994-1995.
Budget priorities were established for enrollment management
(including calendar change and implementation), multiculturalism, and stewardship of resources.
STUDENT FTE
The College projects 568 FTE for 1995-1996 based on the projection of an incoming class
of 220 and average rates of retention. (Presently we have fewer new student applications and deposits than at
this time last year). The projected FTE is based on current and historic enrollments including attrition and
g retention data. A contingency budget at 545 FTE is also being prepared.
REALLOCATIONS
The 1995-1996 FTE projection includes a modest reserve fund of $280,000. The College continues to maintain a
conservative outlook while in the process of major transitions in the University organization, College leadership,
calendar, and program along with facing enrollment uncertainty. Reductions and reallocations include elimination
of funding for eight (8) full-time and one (1) half-time positions, a 1% salary increase for non-union employees,
reductions in all supply categories and operating expenses, reductions in purchased services, and reallocations of
funds to Student Services, multicultural programs, and technology.
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
AEA
TOTAL REVENUES
ANTIOCH COLLEGE
Budget by Function
1994-1995 and 1995-1 996
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
AEA
Total Operating Exp.
EXCESS REV. OVER EXPENSES
3THER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
REVENUES
NET TOTAL
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
ANTIOCH COLLEGE
Budget by Category
1994-1 995 and 1995-1 996
1994-95 YR. END VARIANCE
BUDGET
PROJECTION
FROM BUDG
FOTAL
REVENUES
DERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
AEA
Total Operating Exp.
ZCESS
REV. OVER EXPENSES
ITHER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL o o a
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
12,322,445 21 1,743 1.75%
ANTIOCH NEW ENGLAND GRADUATE SCHOOL
EXPLANATION OF 94/95 YEAR END PROJECTION
The 1994-95 budget includes a projection of 394 new students. Actual enrollment was 379.
Revenues, however, are projected to be met.
The expenses for the year include additional costs for adjunct faculty and additional benefits
related to those faculty as well as increased medical benefits because Antioch New England offers
family coverage.
1-Ã
LJ
Business Operations include additional telephones and phone lines for the new building, an
increase of approximately 50% for the new building. In addition lines for fax machines, computers,
and credit card machines were added. Additional costs for internet connections for both
connecting to Yellow Springs and providing additional services through the library were also
added to the budget. Other expenses that were added were for consulting to analyze the financial
aid operation, assistance in organizing the alumni data base, and additional recruiting expenses.
ANTIOCH NEW ENGLAND GRADUATE SCHOOL
1995-96 PROPOSED BUDGET
This is a no growth budget, based on a “stall” in new enrollments and the reality of declining
new enrollments due to the well documented factors of job market uncertainty for the disciplines
taught, increased cost, and competition. The projected FTE for 1994-95 was 394 but actual was
379. A modest increase for 1995-96 to 384 FTE is realistic, given the marketing efforts and
strategies, initiated in the fall of 1994, that have produced results.
Tuition is being increased by 4.3% for master’s programming, except the programs in Applied
Psychology, and 4.1% for the
Psy.D.
and master’s programs offered by the Applied Psychology -^
Department. Salary increases are projected at 2.5%.
Priorities included in this budget include (a) maintaining a high degree of academic quality
and the current levels of service; (b) providing a basic response to the need for salary and benefit
increase; (c) addressing the staffing requirements of reorganization; (d) providing marginal
program development funding for the newly approved
Ph.D.
in Environmental Studies Program and
other potential program initiatives; and (e) covering debt service and the costs of occupying a
new campus (certainly a positive accomplishment and not an insignificant item).
ANTIOCH NEW ENGLAND GRADUATE SCHOOL
Budget by Function
1994-1 995 and 1995-1 996
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
REVENUES
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
3THER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
NET TOTAL
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
7,697,650 232,411 3.1 1%
100,000 -22,500 -1 8.37%
0 0
30,000 30,000 0.00%
136,842 121,842 812.28%
7,964,492 361,753 4.76%
0 0 0.00%
7,964,492 361,753 4.76%
ANTIOCH NEW ENGLAND GRADUATE SCHO’~
Budget by Category
1994-95 YR. END VARIANCE I 1995-96 $ CHANGE % CHANGE
.. . – –
I
—
BUDGET PROilECTON FROMBUDG 1 PROPOSE~~ FROM 94-95 FROM 94-95
I-OTAL
REVENUES – – — -a
OPERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
ITHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL
ANTIOCH SEATTLE
EXPLANATION OF 94/95 YR END PROJECTION
Introduction,. Seattle experienced a shortfall in FTE from
its projected enrollment for this fiscal year. This led to a
year of tight spending controls with an emphasis placed on
supporting our key priorities and recruitment. In addition,
when our development officer resigned and was not
replaced, we did not make our fund raising projections.
FTE
Our original projection was for 690 FIE. At this -*
point we expect to end the year at 620 FIE. 1993-1994
year end was 597 FTE. Thus we did grow by 4.4%, but it
was just not as much as we had anticipated. The largest
1-Ã
shortfalls were in the Education programs, (44 FTE below
target), with the balance of the shortfall distributed across
every other program.
Res~onse
to revenue shortfall. After Fall pre registration,
adjustments were made to budgets, a revised FTE
projection was completed, and all open positions (including
the Development officer) were put on hold. During the
course of the year when subsequent vacancies occurred a
thorough evaluation was done prior to filling the position.
We repeated the process after Winter registration when we
met but did not exceed our revised projections. Budget
cuts and hiring freezes along with our 1994-95 unit and
capital reserves will cover most of the shortfall. Should the
closing balance at year end require it, we will request
permission to cover the remaining shortfall with carry
forward funds from previous years.
Budget
variations. In the budget by category report it is
possible to trace where we were able to save money. The
largest savings categories were in personnel and equipment
costs. What appears to be spending over budget in the
supply line is the result of clarification about capital
expenditures after this budget was finalized. Many items
previously budgeted under furniture and equipment lines
were expensed as supply per our new instructions. The
variation in the business operation line is the result of
increased use of consultants in public relations and
marketing in lieu of filling a vacancy in our public
relations officer position. The negative balance in the plant
maintenance line is a result of midyear increases in
operating cost adjustments allowed in our leases. Increased
use of credit cards to make tuition payments resulted in
spending over budget in the interest expense line.
Variation in resale costs is offset by increase revenue for
the bookstore and efforts to increase revenue by expanding
the variety of items offered for resale.
ANTIOCH SEATTLE
1995-96 PROPOSED BUDGET
btrodUhl. With the leveling of enrollment at the Seattle campus, the
primary goal of our budget development this year has been to create a
balanced budget proposal that maintains momentum on our key
organizational objectives and still offers at least minimal funding for
other key priorities. We want to continue the effort begun last year
toward improvement of our compensation, to further improve our
competitive position in the local market by holding the tuition levels to a
modest increase and to present a fiscally conservative budget based on
carefully considered enrollment projections.
-. This year we changed our approach to budget
development. Instead of a large committee with representatives from
each campus constituency, the Deans’ Council worked directly with the
program directors on both process and outcome. Input from various
sectors of the campus came through direct contact with one of the
UJ Deans, program meetings, community meetings, and a workshop
designed by the Management and Whole Systems Design faculty to help
identify priorities for budget cuts and ideas to increase revenue. In
addition, we attempted to allow more time after the final proposal was
developed for reactions from the campus community.
We are projecting 636 annualized FI’E for next year. This
represents a decrease of 65 FI’E from our 1994-95 budget. (Our current
projection for
1994-1995
actual FTE is 620.) The increase of 16 from
this year’s actual to next year’s projection results primarily from the
addition of the new Bachelor of
Armexher
Certification
(BA/TC)
program which already has students in a pilot project in early 1995. We
really feel these arc conservative FTE estimates. The enrollment
shortfall experienced in
’94-95
led to a much more rigorous review in
each degree program, accounting for a careful projection of realistic
enrollment rates for next year, an exact accounting of graduation rates
for each quarter, and an honest review of the impact of tuition levels on
the local “competition” for that program.
Tuition. We are proposing to increase our basic tuition rates by 3.5%-
For the third year in a row, we are trying to keep the tuition rate increase
as modest as possible. Exceptions to this arc in the Education program
where a 5% increase is proposed for the Teacher Certification
program,
no change is proposed for the individualized MA Education degree, and
a 16% reduction in price is requested for the site based program. A
4.5% increase is proposed for the new cohort of Management and a
4.7% increase for OSR which will allow for a continuation of a constant
rate of equal monthly payments for that program.
Com~ensation.
Both faculty and staff now have compensation
plans
and proposed salary schedules. Three to five year implementation
schedules also have been presented. The allotment in this budget v^
allow us to make progress toward those goals, but at a slower rate than
that included in the proposed implementation schedules for core and
adjunct faculty and staff.
Despite our tight budget, we are allocating a sum equal to
approximately
4% for faculty and approximately 3% for staff to compensation pools.
In each case some funds will be allocated to internal equity
adjustments
based upon salary plan refinements and some will fund an
adjustment
for everyone. The adminiwstrative employees and program directors
will receive a 2% increase. The adjunct salary improvement
proposed
for the current budget was deferred as a result of the curtailed enrollment
in ’94-95 and is now being proposed to begin in Winter Quarter of the
’95-96
budget cycle.
Other budget
~riorities
in Seattle. The attached budget includes
funding
for increased computer access from off campus for both students
and
faculty, modest expansion of library services and a restoration of
funding to upgrade services in the mas of development, marketing and
public awareness. Not included in the proposal are some speculative
ventures in continuing education and other revenue generating ideas
that
were proposed in hopes of contributing to financial stability in the
coming year. They will be considered on a case by case basis,
after
firm enrollment levels have been established.
ANTIOCH SEATTLE
Budget by Function
1994-1
995 and 1995-1 996
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
REVENUES
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
37HER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL – 0 0 0
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
ANTIOCH SEATTLE
Budget by Category
1994-1 995 and 1995-1 996
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
5,910,300 -571,406 OTAL REVENUES
DERATING
EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
ITHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL 0
– – – — – – – –
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
6,269,034 -21 2,672 -3.28%
Antioch University Southern California
EXPLANATION OF 94/95 YEAR END PROJECTION
The major reason that revenue for 1994-95 is below projection is that both campuses failed to achieve desired enrollment levels. The Los Angeles
budget was constructed based on 645 Am, and actual enrollment was 613.25 ME. The Santa Barbara budget was constructed on 240 ME, and
actual enrollment was 228.13 AFTE.
Because enrollment was not at projected levels, several positions were not filled that were budgeted. These salary savings, other budget reductions, and
established campus and region reserves were used to produce a balanced budget for the 1994-95 year.
N
The variance in plant maintenance was the result of an error in calculating the rent for the year in Los Angeles, and the variance in Special Events
resulted from increased Alumni Development Activities. In addition, a variance in business operations was because of increased advertising at both
campuses, and legal fees related to personnel settlements and the purchase of real estate.
Antioch University Southern California
1995-96 PROPOSED BUDGET
The 1995-96 budget is predicated upon an enrollment less than what was projected for 1994-95 (885 FTE) and slightly higher than what the 1994-95
actual enrollment was at each campus (841.56 Am). An enrollment for 1995-96 has been projected (850 AFTE) that is only slightly above the 1994-
95 actual enrollment in Los Angeles (615 AFTE in 1995-96 as compared to 613.25 AFTE in 1994-95) and that is 2.93% above the actual 1994-95
enrollment in Santa Barbara (235 AFTE in 1995-96 as compared to 228.31 AFTE in 1994-95).
These enrollment projections are coupled with a tuition increase of $150 per quarter for full-time enrollment. With inflation at about 3%, this increase of
approximately 5% is justified, and compared with the tuition increases of comparable institutions in Southern California over the last several years, is
very modest. The new tuition levels also will keep rates in the lower
quartile
for undergraduate programs and just below the median for graduate
programs.
Across-the-board salary increases are included as a part of the 1995-96 budget at very modest levels–3.00% to become effective on January 1, 1996. In
addition, modest funds are included for longevity increases and position reclassifications. All increases are predicated upon achieving enrollment
projections.
r3
No new positions or increases in percentage of effort of current positions are included for the Los Angeles campus, although several faculty positions
not filled during 1994-95 are maintained in 1995-96 and will be filled if enrollment projections are met. In Santa Barbara, three new 0.50 FTE positions
are included in the budget: Financial Aid Assistant, Computer Resources Coordinator, and Academic Program Assistant. All regional personnel
positions are budgeted at 1994-95 actual levels except for the Human Resources Associate position which will increase from 0.71% of effort to 0.85%
of effort as of October 1,1995, if enrollment projections are met.
Campus contingency funds have been significantly increased because of the uncertainties of the future and to provide a local safety net with the
elimination of a University-wide contingency. Southern California contingencies total
$242,000
and are located in the following areas of the budget: (1)
Los
Angeles–$116,000;
(2) Santa
Barbara–$53,000;
and (3)
region–$73,000.
Total contingency funds are established at the required 3.00% level.
A restricted budget for program development at each of the Southern California campuses is included in the regional contingency line of the budget.
These funds
($75,000)
will be taken from historic, funded carry forward resources and will be used to fund the following activities: continuing
education and other developments at the regional level, a creative writing MFA, assessment, and proposal development in Los Angeles, and proposal
development in Santa Barbara. It is believed that these resources from our past successes must be used to assist in insuring our future successes.
ANTIOCH SOUTHERN CALIFORNIA
Budget by Function
1994-1 995 and 1995-1 996
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
REVENUES
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Exp.
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
3THER
CASH
EXPENDTTURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL 0 42,975 42,9751 0
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
J
ANTIOCH SOUTHERN CALIFORNIA
Budget by Category
1994-1 995 and 1995-1 996
rOTAL REVENUES 8,001.1 10
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
DERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
ITHER CASH EXPENDfTURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL 0 42,975 42,9751 0 1
The McGregor School of Antioch University
Explanation of 94/95 Year End Projection
We are projecting $66,773 in additional revenue this year due to slightly increased enrollments in both the
undergraduate and graduate programs.
We are projecting under expenditures in salaries, wages and benefits due to delays in hiring several positions
(This is not a savings for next year as these positions are now filled and being annualized for 95/96.) Special
Events costs increased for two reasons: we conducted a schoolwide Future Search Conference, and we now include
in this category the cost of room and board paid to the College for IMA seminars.
Business Operations increased following a detailed review of 1.) 93/94 actual expenditures, 2.) original 94/95
budgeted amounts, and 3.) actual expenditures as of 11/30/94. Expenditures for purchased and consulting services
were increased because the IMA seminars are designed to use multiple consultants for instructional delivery
1)
instead of the traditional adjunct faculty model.
CJ1
Plant Maintenance increased to include the additional $5,000 payment to the College for usage of the Gathering
Space. Insurance was increased based upon new information on costs. We also anticipate continuing work on the
1 Fels Building which has already included painting hallways and purchasing new furniture for common areas.
We are increasing our projected capital expenditures to continue the renovation of portions of the Fels building to
accommodate our growing number of employees, to replace outmoded computer systems, and to provide for
necessary furniture for new employees.
The McGregor School of Antioch University
199511996 Budget Proposal
Revenues
A 20.41% increase in revenues is primarily due to the addition of the new Environment and Community IMA
cluster, the first full year of the Teacher Certification program, and modest (2 to 3%) tuition increases.
E&fzms
Salary increases reflect a minimum of three percent for all employees. Additionally, following a thorough
job audit for staff and administrators, we adjusted base pay for all staff and some administrators between six
and eighteen percent. We’ve also increased pay to adjunct faculty in our Weekend College undergraduate program
from $1200 per class to $1,275 (6.25% increase).
New positions include the Chair and staff support person for the Environment and Community IMA program;
additional associate education faculty for year round operation; a Computer Specialist; and a Conference Center
Coordinator for the proposed McGregor Conference Center. Also included are recruitment and moving costs for our
new Provost who is anticipated to begin no later than July 1, 1996.
N
01
daet bv Function
Student Services increased 25.86% because we now allocate all printing and student recruitment advertising
to the Admissions cost center instead of Academic Program cost centers. Institutional Support increased a total
of 51.61%. A significant portion is the change in coding for the total $382,441 we pay to the College. Instead of
including the
subsidylrent
and janitorial services in Plant Maintenance this was changed to Institutional Support.
Our campus contingency increased as did our overhead amount paid to the University.
Budaet bv Cateaory
The significant increase in special events and corresponding decrease in miscellaneous expenses is due to a
change in coding of room and board expense paid to the College. It is now included in orientation costs instead of
miscellaneous expenses.
We also have a significant increase in the contingency reserves category. For 95/96, our campus
contingency is 3% of net student derived income, $18,629 higher than the combined campus and university
contingency from 94/95. We also included a discretionary campus contingency of $120,000 to pay for costs
associated with the proposed opening of the McGregor Conference Center.
McGREGOR SCHOOL OF ANTl0CH UNIVERSITY
Budget by Function
1994-1 995 and 1995-1 996
Tuition and Fees
REVENUES
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total
Operating
Exp.
EXCESS REV. OVER EXPENSES
ITHER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
NET TOTAL
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95 –
McGREGOR SCHOOL OF ANT10CH UNIVERSITY
Budget by Category
1994-1 995 and 1995-1
996
r 1994-95 YR. END VARIANCE 1 1995-96 $CHANGE %CH~
1 BUDGET
rOTAL REVENUES 3,956,079 97,862 4,763,561 807,482 20.41 %
OPERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
JTHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
NET TOTAL 0 170,9891 I
,
UNIVERSITY ADMINISTRATION
EXPLANATION OF 94/95 YEAR END PROJECTION
The change in gift and grants revenue represents a gift for payment of debt service that was
not included in this year’s budget. That gift covers a portion of the debt retirement. This debt
was incurred, with board approval, after the budget was approved and is also added to the budget.
The positive increase in Institutional Support includes the University Contingency that had
not been included in the University’s budget in past years. This amount had been added as a year
end adjustment. This adjustment will not be made in subsequent years as the University
Contingency, a fund to which all campuses except the College contributed, has been eliminiated.
Campuses have placed the funds that would have been allocated to the University Contingency
directly into their own budgets.
The overexpenditure in capital purchases represents the cost of the renovation of the
Kettering Building and purchase of the new integrated software. Approximately half of the cost of
the software has been covered by a gift. A portion of the renovation was covered with
carryforward funds from previous years.
The change in overhead represents a reduction in rebates to the campuses over the original
projection from last year.
UNIVERSITY ADMINISTRATION
1995-96 PROPOSED BUDGET
REVENUE
Changes in revenue include a gift for the debt service, a gift for the integrated software, and
income from the Fels and Kettering buildings. In the past these income items would have appeared
in a restricted budget and would not have been reported to the Board in the operating budget.
Their inclusion, on both the revenue and expense side of the budget, represents a change in
reporting procedures initiated by the Vice Chancellor’s Off ice.
u EXPENSES
a Salaries and Wages and Benefits for next year include a pool of 2% for salary increases and
anticipate transitional costs for executive positions.
Increases in Business Operations include the costs of operating the Fels and Kettering
Buildings. Also included are the costs of training for University staff from all campuses who will
be using the new software. This cost is covered from the gift for the software.
Reserves include, as did this year’s budget, additional costs for the year in which the new
Chancellor will be in place and the former Chancellor will be on sabbatical.
Interest expenses are higher than this year’s budget, but in line with this year’s
expenditures.
UNIVERSITY ADMINISTRATION
Budget by Function
1994-1 995 and 1995-1 996
Tuition and Fees 0
REVENUES
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
VmER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
–
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
NET TOTAL 0 221,049 221,0491 0
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
UNIVERSITY ADMINISTRATION
Budget by Category
1994-1 995 and 1995-1 996
I 1994-95 YR. END VARIANCE 1 1995-96 $ CHANGE % CHANGE
1 BUDGET PROJECTION FBOM BUDG 1 PROPOSED FROM 94-95 FROM 94-95
FOTAL REVENUES 140,000
OPERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
3THER
CASH EXPENDITURES
Capital Expenditures 158.080
Principal Payments 0
TOTAL OTHER CASH 158,080
NET TOTAL 0 .
PUBLIC SERVICE
EXPLANATION OF 94/95 YEAR END PROJECTION
1995-96 PROPOSED BUDGET
ANTIOCH REVIEW
The Review, with minimal University support, will come very close to a breakeven budget this year. Next year
there is no support from the University available. The Review plans a $15,000 fund drive in the first half of the
year. If this sum is not raised by January 1, 1996, options will be considered. Among these are moving to another
institution or suspending publication.
GLEN HELEN (ECOLOGY INSTITUTE)
C*l
-1^.
The Glen developed its budget based on three planning priorities: 1. Develop and implement vision, mission, and
plan for the Glen Helen Ecology Institute; 2. Integrate existing Glen Helen programs and operations; and 3.
Maintain and enhance Glen Helen Nature Preserve. The Glen Helen Ecology Institute will assume expenses related
to its operation that were previously funded by the Glen Helen Association.
W.Y.S.O.
A delay in the implementation of increased power made it difficult for W.Y.S.O. to achieve its subscription and
fundraising goals. Next year’s budget provides for contracting with a fundraiser on a percentage basis.
ANTIOCH REVIEW
Budget by Function
1994-1 995 and 1995-1 996
DERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
ITHER CASH EXPENDTTURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
I
REVENUES
NET TOTAL 0 – 86 3 -863
1994-95 YR. END VARIANCE
BUDGET PROJECTION FROM BUDG
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
0 0
15,500 13,968 91 1.75%
10,500 500
0 0
61,750 2,500 4.22%
87,750 16,968 23.97%
0
87,750 16,968 23.97%
Tuition and Fees 0 0 0
Gifts and Grants 1,532 1,532 C
Endowment Income 10,000 12,050 2,05C
Contracts 0 0 0
Other Income 59,250 59,001 -24s
Total E and G Revenues 70,782 72,583 1,801
Auxiliary Enterprises 0 C
TOTAL REVENUES 70,782 72,583 1,801
ANTIOCH REVIEW
Budget by Category
1994-1 995 and 1995-1 996
– –
I 1994-95 YR. END VARIANCE 1995-96 $ CHANGE % CHANGE
DERATING
EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
XCESS
REV. OVER EXPENSES
1 BUDGET PROJECTION FROM BUDG PROPOSED FROM 94-95 FROM 94-95
ITHER
CASH
EXPENDTHJRES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
‘OTAL
REVENUES 70,782 72,583 1,801
NET TOTAL 0 – 86 3 – 86 3 0
87,750 16,968 23.97%
GLEN HELEN (ECOLOGY INSTITUTE)
Budget by Function
1994-1 995 and 1995-1 996
1994-95 YR. END VARIANCE 1995-96 $ CHANGE % CHANGE
IEVENUES BUDGET PROJECTION FROM BUDG PROPOSED FROM 94-95 FROM 94-95
z
Tuition and Fees
Gifts and Grants
Endowment Income
Contracts
Other Income
Total E and G Revenues
Auxiliary Enterprises
TOTAL REVENUES
DERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
ITHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTAL OTHER CASH
NET TOTAL 0 472 4721 –
GLEN HELEN (ECOLOGY INSTITUTE)
Budget by Category
1994-1995 and 1995-1 996
I 1994-95 YR. END VARIANCE 1 1995-96 $ CHANGE % CHANGE
OPERATING EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
I BUDGET PROJECTION FROM BUDG
rOTAL REVENUES 450,083 441,485 -8,598
riHER
CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
PROPOSED FROM 94-95 FROM 94-95
–
NET TOTAL 0 472 472 –
W.Y.S.O.
Budget by Function
1994-1 995 and 1995-1 996
1994-95 YR. END VARIANCE
REVENUES I BUDGET PROJECTION FROM BUDG
Tuition and Fees 0 0 0
Gifts and Grants 155,400 154,030 -1,37C
Endowment Income 0 0 0
Contracts 0 0 0
Other Income 47,500 39,929 -7,571
Total E and G Revenues 202,900 193,959 -8,941
Auxiliary Enterprises 0 0
TOTAL REVENUES 202,900 193,959 -8,941
OPERATING EXPENSES
Instruction
Public Service
Academic Support
Student Services
Institutional Support
Plant Maintenance
Total E and G Expenses
Auxiliary Enterprises
Total Operating Exp.
EXCESS REV. OVER EXPENSES
OTHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL 0 -35.1 76 -35.1 76
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-9!
0 0
175,287 19,887 12.80
0 0
0 0
101,250 53,750 113.16
276,537 73,637 36.29
0
276,537 73,637 36.29
W.Y.S.O.
Budget by Category
1994-1 995 and 1995-1 996
I 1994-95 YR. END VARIANCE
1 BUDGET PROJECTION FROM BUDG
rOTAL
REVENUES
WERATING
EXPENSES
Salaries and Wages
Benefits
Training and Development
Student Aid Services
Special Events
Supplies
Business Operations
Plant Maintenance
Interest Expenses
Resale Costs
Miscellaneous
Contingency Reserves
Overhead
Transfers
Total Operating Exp.
EXCESS REV. OVER EXPENSES
VTHER CASH EXPENDITURES
Capital Expenditures
Retirement of Debt
TOTALOTHERCASH
NET TOTAL
1995-96 $ CHANGE % CHANGE
PROPOSED FROM 94-95 FROM 94-95
TUITION AND FEES
1994-95 CAMPUSIPROGRAM
LOS ANGELES
All Programs
SANTA
BARBARA
BA Program
Map Program
MAOM
Program
–
Weekend College, p/credit hour
IMA Classic, p /credit hour p/month
IMA Conflict Resolution,
p/quarter
IMA Intercultural Relations,
plquarter
Graduate Management,
p/credit
hour
Teacher Certification
Environment & Community
TUITION AND FEES
CAMPUSIPROGRAM
NEW ENGLAND
Education, Guidance, & Counseling,
Organization & Management
Waldorf
Certificate
Foundations of Education for
Experienced Educators
Environmental
Studies, Organization
& Management, Resource Management &
Administration
Counseling
Psychology,
Substance
AbuselAddictions
Counseling
Counseling
Psychology,
Marriage &
Family Therapy
Counseling
Psychology,
Dance/Movement
Therapy
Counseling
Psychology,
DancelMovement
Therapy Certification Program
Doctoral – PSY D., 11, Ill, IV
TUITION AND FEES
1994-95 CAMPUSIPROGRAM
s!imE
BA Completion
Psychology and WSD
EducationIIndividualized
Educationlsite-based
EducationJT-cert
and T-cert MA
Management
Organization Systems Renewal
