UMPQUA COMMUNITY COLLEGE ROSEBURG, OREGON
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1 ROSEBURG, OREGON Statement of Net Position - Budget Basis Assets December 31, 2017 December 31, 2016 % change Current assets: Cash and investments $ 11,894,195 $ 8,852, % Receivables, net of allowance for uncollectibles: Property Taxes 357, , % Accounts/grants 3,028,903 3,342, % Accounts Receivable - Due from Foundation 4,892,047 5,241, % Inventories 195, , % Prepaid expenses 183, , % Total current assets 20,551,837 18,188, % Liabilities Current liabilities Accounts payable 185,122 44, % Accounts payable - Due To Foundation % Payroll liabilities 742,072 1,359, % Unearned revenue 717, ,628 #DIV/0! 1.18% Total current liabilities 1,645,174 2,113, % Net Position by Fund Groups Net Position General Fund 6,821,682 6,419, % Capital Project Fund 1,627,901 80, % Debt Service Fund 8,227,290 8,058, % Financial Aid Fund 248, , % Grants & Contracts (309,832) (41,037) % Administratively Restricted Funds 1,429,813 1,135, % Insurance Fund 139, , % Agency Funds 26,766 25, % Internal Service Funds 533,319 6, % Enterprise Funds ( Bookstore, Catering, Cafeteria) 161,339 (64,443) % Total net position 18,906,663 16,074, % Total current liabilities and net position $ 20,551,837 18,188, %
2 ROSEBURG, OREGON Statement of Revenues, Expenses, and Changes in Net Position Budget Basis December 31, 2017 December 31, 2016 % change Operating revenues: Tuition and fees $ 6,014,540 $ 5,513, % Federal student financial aid 2,396,821 2,440, % Federal grants and contracts 794, , % State grants and contracts 857,776 1,607, % Nongovernmental grants and contracts 1,038,131 1,167, % Bookstore, food service, special events sales 800, , % Other operating revenue 339, , % Total operating revenue 12,242,080 12,247, % Operating expenses: Instruction 4,354,203 4,335, % Instructional support 1,253,464 1,317, % Student services 2,875,974 2,922, % College support services 2,782,835 3,139, % Community service 243,983 84, % Student financial aid 3,727,576 3,635, % Debt Service 507, , % Plant and operations 985,684 1,016, % Facilities acquisition / construction 2,520,937 2,745, % Total operating expenses 19,251,720 19,718, % Operating gain / (loss) (7,009,640) (7,470,619) 6.17% Non-operating Revenues-(expenses) State community college support 5,650,787 5,258, % Property taxes 3,350,037 3,247, % Investment Income 55,360 26, % Total non-operating revenues-(expenses) 9,056,184 8,531, % Capital Contributions Capital State Grant 3,765,164 2,398, % Change in net position 5,811,707 3,459, % Net Position - beginning of year 13,094,955 12,615, % Net Position - end of period $ 18,906,663 $ 16,074, %
3 Actual Positive Property taxes $ 3,640,111 $ 3,640,111 $ 3,350,037 $ (290,074) Tuition and fees 6,147,871 6,147,871 4,350,339 (1,797,532) State Appropriation 10,671,246 10,671,246 5,570,787 (5,100,459) Interest income 30,000 30,000 26,156 (3,844) Other 225, ,000 45,511 (179,489) Total revenues 20,714,228 20,714,228 13,342,829 (7,371,399) Instruction 8,629,021 8,629,021 (1) 3,574,589 5,054,432 Instruction Support 1,571,984 1,571,984 (1) 630, ,706 Student Services 1,809,122 1,809,122 (1) 916, ,241 College Support Services 6,879,423 6,879,423 (1) 3,299,991 3,579,432 Financial Aid 864, ,998 (1) 291, ,779 Contingency 1,907,508 1,907,508 (1) - 1,907,508 Total expenditures 21,662,056 21,662,056 8,712,958 12,949,098 Revenues over-(under) expenditures (947,828) (947,828) 4,629,871 5,577,699 Transfer out (2,227,214) (2,227,214) (1) (1,066,060) 1,161,154 Total other financing sources-(uses) (2,227,214) (2,227,214) (1,066,060) 1,161,154 Net change in fund balance (3,175,042) (3,175,042) 3,563,811 6,738,853 Fund balance - July 1, ,175,042 3,175,042 3,257,871 82,829 Fund Balance - December 31, 2017 $ - $ - $ 6,821,682 $ 6,821,682 GENERAL FUND
4 Actual Positive Interest income $ - $ - $ 25,697 $ 25,697 State Grant 750, ,000 3,765,164 3,015,164 Other 25,000 25,000 6,330 (18,670) Total revenues 775, ,000 3,797,191 3,022,191 Facilities acquisition / construction 5,570,000 5,570,000 (1) 2,520,937 3,049,063 Total expenditures 5,570,000 5,570,000 2,520,937 3,049,063 Revenues over-(under) expenditures (4,795,000) (4,795,000) 1,276,254 6,071,254 Transfers in 320, , ,118 (203,882) Total other financing sources-(uses) 320, , ,118 (203,882) Net change in fund balance (4,475,000) (4,475,000) 1,392,372 5,867,372 Fund balance - July 1, ,475,000 4,475, ,529 (4,239,471) Fund Balance - December 31, 2017 $ - $ - $ 1,627,901 $ 1,627,901 CAPITAL PROJECTS FUND
5 Actual Positive Tuition and Fees 520, , ,285 (175,715) Intergovernmental-state and federal 74,991 74,991 38,184 (36,807) Interest income 3,760 3,760 3,507 (254) 598, , ,975 (212,776) Debt service: Principal 755, ,000 (1) - 755,000 Interest 1,033,578 1,033,578 (1) 507, ,514 Total expenditures 1,788,578 1,788, ,064 1,281,514 Revenues over-(under) expenditures (1,189,827) (1,189,827) (121,090) 1,068,737 Transfers in 1,243,196 1,243, ,598 (621,598) Net change in fund balance 53,369 53, , ,139 Fund balance - July 1, ,765,958 7,765,958 7,726,781 (39,177) Fund Balance - December 31, 2017 $ 7,819,327 $ 7,819,327 $ 8,227,290 $ 407,963 DEBT SERVICE FUND
6 Actual Positive Intergovernmental - federal $ 17,184,323 $ 17,184,323 $ 2,396,821 $ (14,787,502) Intergovernmental - state 3,410,000 3,410, ,003 (2,776,997) Local & Private Grants 2,000,000 2,000, ,458 (1,344,542) Total revenues 22,594,323 22,594,323 3,685,282 (18,909,041) Student Loans and Financial Aid 22,594,323 22,594,323 (1) 3,436,356 19,157,967 Revenues over-(under) expenditures , ,926 Net change in fund balance , ,926 Fund balance - July 1, Fund Balance - December 31, 2017 $ - $ - 248,926 $ 248,926 FINANCIAL AID FUND
7 Actual Positive Intergovernmental- federal $ 3,094,076 $ 3,094,076 $ 756,072 $ (2,338,004) Intergovernmental-state 1,918,866 1,918, ,364 (1,716,502) Nongovernmental grants and contracts 935, , ,343 (558,936) Other Total revenues 5,948,221 5,948,221 1,335,116 (4,613,105) Instruction 872, ,139 (1) 235, ,546 Instruction Support 1,146,627 1,146,627 (1) 339, ,816 Student Services 3,249,257 3,249,257 (1) 979,703 2,269,554 Community Services - 472,091 (1) 72, ,483 College Support Services 683, ,698 (1) 41, ,938 Total expenditures 5,951,721 6,423,812 1,669,476 4,754,336 Revenues over-(under) expenditures (3,500.00) (475,591) (334,360) 141,231 Fund balance - July 1, ,500 3,500 24,528 21,028 Fund Balance - December 31, 2017 $ - $ (472,091) $ (309,832) $ 162,259 SPECIAL PROJECTS FUND - GRANTS & CONTRACTS
8 Actual Positive Tuition and fees $ 2,222,095 $ 2,222,095 $ 1,319,795 $ (902,300) Intergovernmental - state and federal 1,800 1, , ,609 Local/Private Grants & Contracts 92,976 92,976 - (92,976) Other 1,041,879 1,041, ,703 (820,176) Total revenues 3,358,750 3,358,750 1,643,908 (1,714,842) Instruction 2,062,203 2,062,203 (1) 544,021 1,518,182 Instruction Support 858, ,145 (1) 283, ,770 Student Services 1,028,598 1,028,598 (1) 268, ,830 College Support Services 333, ,405 (1) 157, ,458 Community Services 65,000 65,000 (1) 32,467 32,533 Contingency 20,000 20,000 (1) - 20,000 Total expenditures 4,367,351 4,367,351 1,286,579 3,080,772 Revenues over-(under) expenditures (1,008,601) (1,008,601) 357,329 1,365,930 Transfers in 241, , ,584 (118,914) Transfers Out (64,055) (64,055) (1) (55,715) 8,340 Total other financing sources-(uses) 177, ,443 66,869 (110,574) Net change in fund balance (831,158) (831,158) 424,198 1,255,356 Fund balance - July 1, , ,157 1,005, ,459 Fund Balance - December 31, 2017 $ - $ - $ 1,429,813 $ 1,429,813 ADMINISTRATIVELY RESTRICTED FUND
9 Actual Positive Interest $ - $ - $ - $ - College Support Services 504, ,916 (1) 198, ,436 Contingency 12,806 12,806 (1) - 12,806 Total expenditures 517, , , ,242 Revenues over-(under) expenditures (517,722) (517,722) (198,480) 319,242 Transfers in 387, , ,760 (193,760) Net change in fund balance (130,202) (130,202) (4,720) 125,482 Fund balance - July 1, , , ,177 13,975 Fund Balance - December 31, 2017 $ - $ - $ 139,458 $ 139,458 INSURANCE FUND
10 Actual Positive Other $ 19,550 $ 19,550 $ 3,503 $ (16,047) Student Services 97,869 97,869 (1) 13,232 84,637 Total expenditures 97,869 97,869 13,232 84,637 Revenues over-(under) expenditures (78,319) (78,319) (9,729) 68,590 Transfers in 42,055 42,055 12,000 (30,055) Net change in fund balance (36,264) (36,264) 2,271 38,535 Fund balance - July 1, ,264 36,264 24,495 (11,769) Fund Balance - December 31, 2017 $ - $ - $ 26,766 $ 26,766 AGENCY FUNDS
11 INTERNAL SERVICE FUND Variance With Actual Positive Tuition and Fees $ - $ - $ 121 $ 121 Other 185, ,000 68,866 (116,134) Total revenues 185, ,000 68,987 (116,013) College Support Services 190, ,000 (1) 70, ,659 Total expenditures 190, ,000 70, ,659 Revenues over-(under expenditures (5,000) (5,000) (1,354) 3,646 Net change in fund balance (5,000) (5,000) (1,354) 3,646 Fund balance - July 1, ,000 5, , ,674 Fund Balance - December 31, 2017 $ - $ - $ 533,319 $ 533,319
12 Actual Positive Sales $ 2,314,574 $ 2,314, ,636 $ (1,513,938) Total revenues 2,314,574 2,314, ,636 (1,513,938) Student Services 1,708,085 1,708,085 (1) 697,390 1,010,695 Community Services 688, ,037 (1) 138,907 Contingency 50,000 50,000 (1) - 50,000 Total expenditures 2,446,122 2,446, ,298 1,609,824 Revenues over-(under) expenditures (131,548) (131,548) (35,661) 95,887 Transfer in 57,000 57,000 55,715 (1,285) Total other financing sources-(uses) 57,000 57,000 55,715 (1,285) Net change in fund balance (74,548) (74,548) 20,054 94,602 Fund balance - July 1, ,548 74, ,285 66,737 Fund Balance - December 31, 2017 $ - $ - $ 161,339 $ 161,339 ENTERPRISE FUNDS
UMPQUA COMMUNITY COLLEGE ROSEBURG, OREGON Statement of Net Position - Budget Basis
ROSEBURG, OREGON Statement of Net Position - Budget Basis Assets September 30, 2018 September 30, 2017 % change Current assets: Cash and investments $ 11,087,653 $ 12,365,924-10.34% Receivables, net of
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
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
Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)%
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
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
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FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY
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