Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)%
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1 Operating Budget Variance Report 41.7% Budget YE Actual YTD Actual YTD Actual Actual to Actual to Actuals Margin FY 17/18 FY 16/17 FY 17/18 FY 16/17 FY 17/18 FY 16/17 Variance FY 17/18 FY 16/17 State Appropriations $ 22,907,400 $ 23,418,630 $ 9,544,400 $ 10,371, % 44.3% (2.6)% 42.9% 44.6% Local Taxes - Property 12,251,561 12,693, , , % 1.9% 0.1% 1.1% 1.0% Local Taxes - Production 1,823,993 1,946, , , % 32.8% 12.8% 3.7% 2.7% Tuition and Fees 12,217,997 11,837,052 8,348,575 8,563, % 72.3% (4.0)% 37.5% 36.8% Other Revenue 7,146,619 7,590,189 3,266,850 3,430, % 45.2% 0.5% 14.7% 14.8% Total 56,347,570 57,485,982 22,241,361 23,244, % 40.4% (1.0)% 100.0% 100.0% Cost of Goods Sold - (29,574) (1,938) (2,444) (0.0)% (0.0)% Net 56,347,570 57,456,408 22,239,423 23,242, % 40.5% (1.0)% 100.0% 100.0% Expenditures Salaries 28,244,503 27,741,382 10,886,891 11,362, % 41.0% (2.4)% 48.9% 48.9% Benefits 11,495,829 10,561,881 4,377,857 4,575, % 43.3% (5.2)% 19.7% 19.7% Operating Expenses 15,037,146 14,229,609 6,853,882 7,162, % 50.3% (4.8)% 30.8% 30.8% Travel 636, , , , % 52.5% (20.1)% 0.9% 0.9% Equipment 517, , , , % 78.8% (35.1)% 1.0% 1.1% Total Expenditures 55,931,390 53,258,488 22,550,685 23,566, % 44.2% (3.9)% 101.4% 101.4% Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)% Transfers Out to Auxilliary (272,273) (162,813) - - Transfers Out to R&R, and Debt Service (183,461) (2,177,612) - (607,059) 0.0% (2.6)% Net Increase/(Decrease) to Fund Balance After Transfers $ (39,554) $ 1,857,496 $ (311,262) $ (931,740) (1.4)% (4.0)%
2 Statement of Operating Expenditures by Functional Categories 41.67% Budget YTD Actual Actual to YE Actual YTD Actual Actual to YTD $ Percent of Total Function FY 17/18 FY 17/18 FY 17/18 FY 16/17 FY 16/17 FY 16/17 Variance FY 17/18 FY 16/17 Change Instruction and Academic Support Pools $ 8,192,068 $ 1,947, % $ 3,987,384 $ 2,059, % $ 112, % 8.7% (0.1)% Academic Suuport 1,515, , % 1,471, , % % 3.1% 0.1% School of Business and Information Technology 917, , % 1,131, , % (6,398) 2.0% 1.8% 0.1% School of Energy 2,383,635 1,102, % 3,064,861 1,451, % 349, % 6.2% (1.3)% School of Health Sciences 4,943,585 1,973, % 5,284,136 2,208, % 234, % 9.4% (0.6)% School of Humanities 4,740,569 2,207, % 5,423,587 2,103, % (103,696) 9.8% 8.9% 0.9% School of Science and Math 2,994,320 1,356, % 3,418,405 1,317, % (39,360) 6.0% 5.6% 0.4% School of Trades and Technology 3,854,776 1,799, % 4,238,323 1,705, % (94,644) 8.0% 7.2% 0.7% Total Instruction & Academic Support 29,541,897 11,560, % 28,019,803 12,012, % 452, % 51.0% 0.3% Student Services 4,779,394 1,925, % 4,890,981 2,085, % 159, % 8.9% (0.3)% Institutional Scholarships 118,912 89, % 141, , % 25, % 0.5% (0.1)% Total Student Support 4,898,306 2,015, % 5,032,917 2,200, % 185, % 9.3% (0.4)% Business and Institutional Support Services 3,470,955 1,337, % 3,170,502 1,412, % 75, % 6.0% (0.1)% Human Resources 928, , % 818, , % 40, % 1.6% (0.1)% Research, Planning and Strategic Development 508, , % 492, , % 55, % 0.9% (0.2)% Executive Administration 2,003, , % 1,431, , % (12,765) 2.8% 2.6% 0.2% Technology Services 4,486,505 2,184, % 4,381,819 2,213, % 28, % 9.4% 0.3% General Institution 381, , % 328, , % 69, % 0.8% (0.3)% Insurance 631, , % 323, , % (259,464) 2.6% 1.3% 1.2% Total Institutional Support 12,410,526 5,345, % 10,946,721 5,343, % (2,354) 23.7% 22.7% 1.0% Community Events and Public Service 1,060, , % 1,010, , % 59, % 2.0% (0.2)% Community Relations & Workforce Development 831, , % 1,100, , % 144, % 2.1% (0.5)% Marketing and Public Relations 883, , % 802, , % (33,226) 1.5% 1.3% 0.2% Total Marketing & Community & Public Relations 2,775,486 1,088, % 2,913,412 1,259, % 171, % 5.3% (0.5)% Plant Operations and Administration 4,787,801 1,937, % 4,856,957 2,180, % 242, % 9.3% (0.7)% Independent Operations 119,800 57, % 140,566 33, % (23,804) 0.3% 0.1% 0.1% Safety and Security 1,078, , % 1,035, , % (7,708) 1.8% 1.7% 0.1% SJC Foundation 319, , % 312, , % (994) 0.6% 0.5% 0.0% Total Other 6,305,175 2,540, % 6,345,635 2,749, % 209, % 11.7% (0.4)% Total Expenditures 55,931,390 22,550, % 53,258,488 23,566, % 1,016, % 100.0% Transfers to Auxilliaries 272, % 162, % - Transfers to (from) Other Funds 183, % 2,177, , % 607,059 Total Expenditures with Transfers $ 56,387,124 $ 22,550, % $ 55,598,912 $ 24,173, % $ 1,623,071
3 Statement of Net Position November 30, 2017 OPEB Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 7,436,122 $ (390,140) $ (127,951) $ 11,917 $ 6,808,143 $ 80,520 $ - $ - $ 13,818,611 Investments 5,050, ,000 1,000, ,410,655 Student Accounts Receivable 3,249,571 (296) 31, ,281,135 Other Receivables 1,236,568 1,070,388 13, , ,605,572 Inventories 295,347-1,821, ,117,146 Prepaid Expenses 20, ,869 Property, Plant, and Equipment ,126, ,126,011 Due From Other Funds Other Assets Deferred Outflows ,190 6,130,448 6,677,638 Total Assets and Deferred Outflows $ 17,289,133 $ 679,952 $ 1,739,623 $ 371,917 $ 85,218,855 $ 80,520 $ 547,190 $ 6,130,448 $ 112,057,638 Liabilities & Fund Balances Accounts Payable - Trade $ 300,431 $ 159,159 $ 212,209 $ - $ 35,998 $ 3,825 $ - $ - $ 711,621 Accounts Payable - Other 3,949 11, , ,907 Payroll Withholding Payable 596, ,807 Accrued Liabilities 639,101 1, ,431,660-2,072,993 Unearned Revenue (152,747) 1,283, ,130,473 Notes Payable ,467, ,467,577 Bonds Payable ,910, ,910,000 Other Liabilities 220,205-2, ,028-24,577,097 74,598, ,146,263 Deferred Inflows ,319 (3,743,263) (3,165,944) Fund Balance 15,681,387 (775,584) 1,524, ,917 66,047,730 76,695 (26,038,886) (64,724,791) (7,837,060) Total Liabilities, Deferred Inflows & Fund Balances $ 17,289,133 $ 679,952 $ 1,739,623 $ 371,917 $ 85,218,855 $ 80,520 $ 547,190 $ 6,130,448 $ 112,057,638
4 Bookstore Report Actual Margin Trend Base Year FY 17/18 FY 16/17 FY 15/16 FY 17/18 FY 16/17 FY 15/16 FY 17/18 FY 16/17 FY 15/16 Sales and Services $ 1,471,580 $ 1,696,653 $ 1,776, % 99.5% 99.5% 82.8% 95.5% 100.0% Other Revenue 6,320 8,315 9, % 0.5% 0.5% 68.3% 89.9% 100.0% Total 1,477,899 1,704,969 1,785, % 100.0% 100.0% 82.8% 95.5% 100.0% Cost of Goods Sold (1,054,058) (1,215,399) (1,314,605) (71.3)% (71.3)% (73.6)% 80.2% 92.5% 100.0% Net Before Transfers 423, , , % 28.7% 26.4% 90.0% 103.9% 100.0% Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Including Transfers 423, , , % 28.7% 26.4% 90.0% 103.9% 100.0% Expenditures Salaries and Benefits 147, , , % 7.8% 8.3% 99.0% 89.8% 100.0% Operating Expenses 34,788 54,031 63, % 3.2% 3.5% 55.0% 85.4% 100.0% Internal Administrative Charges 32,085 36, % 2.2% 0.0% Total Expenditures 213, , , % 13.2% 11.9% 101.0% 105.9% 100.0% Net Income (Loss) Before Transfers 209, , , % 15.6% 14.5% 81.0% 102.4% 100.0% Transfers (Out) % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ 209,879 $ 265,230 $ 259, % 15.6% 14.5% 81.0% 102.4% 100.0% Margin Area: Stated as a percentage of total revenues. Trend Area: Expressed as a percentage of the base year.
5 Food Service Report Actual Margin Trend Base Year FY 17/18 FY 16/17 FY 15/16 FY 17/18 FY 16/17 FY 15/16 FY 17/18 FY 16/17 FY 15/16 Sales and Services Mary's Kitchen $ 198,637 $ 203,489 $ 198, % 50.3% 45.6% 100.0% 102.5% 100.0% Cafe Belay 19,852 18,761 13, % 4.6% 3.2% 143.5% 135.6% 100.0% Common Grounds - 10,921 15, % 2.7% 3.4% 0.0% 72.7% 100.0% Childcare 30,151 24,170 21, % 6.0% 4.9% 141.4% 113.3% 100.0% Internal Catering 55,867 51,511 72, % 12.7% 16.7% 76.7% 70.7% 100.0% External Catering 103,303 96, , % 23.7% 26.2% 90.4% 84.0% 100.0% Other % 0.0% 0.0% 0.0% 0.0% 100.0% Total 407, , , % 100.0% 100.0% 93.5% 92.9% 100.0% Cost of Goods Sold (175,614) (192,537) (179,813) (43.1)% (47.6)% (41.2)% 97.7% 107.1% 100.0% Gross Profit (Loss) 232, , , % 52.4% 58.8% 90.6% 82.9% 100.0% A'viand's/Sodexo Expenditures Wages & Benefits 156, , , % 47.5% 43.0% 83.6% 102.4% 100.0% Operating Expenses 65,313 70,942 70, % 17.5% 16.1% 93.2% 101.2% 100.0% Total Expenditures 222, , , % 65.0% 59.1% 86.2% 102.1% 100.0% Net Income (Loss) attributable to contractor 10,041 (50,780) (1,501) 2.5% (12.5)% (0.3)% (668.8)% 3,382.4% 100.0% Contractual Expenses Utilities 20,940 26,188 22, % 6.5% 93.6% 117.1% 100.0% Equipment Repairs 16,747 16, % 4.1% 0.0% 0.0% 0.0% Other Contractual Expenses 4, , % 0.2% 27.7% 5.1% 100.0% Total SJC Cotractual Costs 41,729 43,587 36,943 Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (31,688) $ (94,367) $ (38,444) (7.8)% (23.3)% (8.8)% 82.4% 245.5% 100.0% Margin Area: Every line item stated as a percentage of total revenues. Trend Area: Every line tiem is expressed as a percentage of the base year. SJC Operating expenses are related to utilities and other costs paid by the college in addition to payments to A'Viands
6 Human Health and Performance Center Report Budget YTD Actual YTD Actual YTD $ % of Budget Actual Margin Actual Margin FY 17/18 FY 17/18 FY 16/17 Variance FY 17/18 FY 17/18 FY 16/17 Sales and Services $ 448,500 $ 204,499 $ 235,352 $ (30,852) 45.6% 99.6% 64.1% Other Revenue 232, ,874 (130,969) 0.4% 0.4% 35.9% Total 680, , ,226 (161,822) 30.2% 100.0% 100.0% Transfers In % 0.0% 0.0% Net Including Transfers 680, , ,226 (161,822) 30.2% 100.0% 100.0% Expenditures Salaries and Benefits 986, , ,157 80, % 166.9% 115.2% Operating Expenses 274, , ,497 17, % 49.8% 32.5% Total Expenditures 1,261, , ,655 97, % 216.6% 147.8% Net Income (Loss) Including Transfers $ (581,145) $ (239,586) $ (175,429) $ (64,157) 41.2% (116.6)% (47.8)% Margin Area: Stated as a percentage of total revenues.
Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 10 Month Period Ending April 30, 2016 83.33% Budget Actual YE Actual YTD Actual YTD % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15
Budget Actual Actual Actual. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 9 Month Period Ending March 31, 2016 75.00% Budget Actual Actual Actual % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15 FY 15/16
Budget YE Actual YTD Actual YTD Actual. Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16 Variance FY 16/17 FY 15/16 Revenues
Operating Budget Variance Report 8.33% Budget YE Actual YTD Actual YTD Actual % of YTD Actual to Budget % of YTD Actual to YE Actual Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16
FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY
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