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2017 Annual Budget Community College District 509 Fiscal Year Ended June 30, 2017 1700 Spartan Drive, Elgin, IL Adopted June 14, 2016

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2017 Annual Budget Community College District 509 Fiscal Year Ended June 30, 2017 1700 Spartan Drive, Elgin, IL Adopted June 14, 2016 2017 Annual Budget Community College District 509 Fiscal Year Ended June 30, 2017 1700 Spartan Drive, Elgin, IL Adopted June 14, 2016 ELGIN COMMUNITY COLLEGE Annual Budget For the Fiscal Year Ended June 30, 2017 Adopted June 14, 2016 Board of Trustees Community College District 509 1700 Spartan Drive Elgin, Illinois 60123 www.elgin.edu ELGIN COMMUNITY COLLEGE Community College District No. 509 Table of Contents Page(s) INTRODUCTORY SECTION Budget Assumptions for Fiscal Year 2017 ............................................................................ 1 Operating Parameters ............................................................................................................. 2 Financial Outlook................................................................................................................... 3 Principal Officials .................................................................................................................. 12 Organizational Chart .............................................................................................................. 13 District Map ........................................................................................................................... 14 The College and Community ................................................................................................. 15 Mission Statement, Shared Values, Goals, and Objectives ................................................... 21 Organization ........................................................................................................................... 34 Financial Information............................................................................................................. 43 BUDGET SECTION Budgeted Operating Revenues by Source .............................................................................. 51 Schedule of Budgeted Operating Revenues by Source .......................................................... 52 Budgeted Operating Expenditures by Object and by Function ............................................. 53 Schedule of Budgeted Operating Expenditures ..................................................................... 54 Comparison of Revenues and Expenditures By Source – All Funds ......................................................................................................... 55 Comparison of Revenues and Expenditures By Fund – All Funds ............................................................................................................ 56 Schedule of Combined Revenues and Expenditures - All Funds .......................................... 57 Summary of Revenues and Expenditures – All Funds .......................................................... 58 Individual Fund Analysis Education Fund ............................................................................................................... 59 Operations and Maintenance Subfund Analysis Operations and Maintenance Subfund ....................................................................... 60 Operations and Maintenance – Facilities Rental Subfund ......................................... 61 Capital Projects Fund ...................................................................................................... 62 Bond and Interest Fund ................................................................................................... 63 Auxiliary Services Subfund Analysis Continuing Education ............................................................................................... 64 Bookstore ................................................................................................................... 65 Child Care .................................................................................................................. 66 Food Service .............................................................................................................. 67 ELGIN COMMUNITY COLLEGE Community College District No. 509 Table of Contents (Continued) BUDGET SECTION (Continued) Page(s) Individual Fund Analysis (Continued) Auxiliary Services Subfund Analysis (Continued) Visual and Performing Arts Center............................................................................ 68 Production Services ................................................................................................... 69 Student Life ................................................................................................................ 70 Intercollegiate Athletics ............................................................................................. 71 Internal Service .......................................................................................................... 72 Working Cash Fund ........................................................................................................ 73 Audit Fund ...................................................................................................................... 74 Liability, Protection and Settlement Subfund Analysis Liability, Protection and Settlement Subfund ............................................................ 75 Social Security and Medicare Subfund ...................................................................... 76 Bond Proceeds Fund ....................................................................................................... 77 STATISTICAL INFORMATION History of Actual Operating Revenues by Source ................................................................. 78 History of Actual Operating Expenditures ............................................................................ 79 History of Operating Fund Reserves...................................................................................... 80 Historical Tax Levy Information ........................................................................................... 81 Property Tax assessed Valuations, Rates, Extensions and Collections .................................................................................................. 82 Tuition Rate History .............................................................................................................. 84 Enrollment Statistics - Student Headcount ............................................................................ 85 Enrollment Statistics - Credit Hours by Instructional/Funding Category ........................................................................................... 86 ADDITIONAL INFORMATION Resolution for Adoption ........................................................................................................ 87 Certification of Minutes ......................................................................................................... 89 INTRODUCTORY SECTION ELGIN COMMUNITY COLLEGE Community College District No. 509 Budget Assumptions for Fiscal Year 2017 Revenue Assumptions Tuition increased from $119 to $125 per credit hour with a 3.0% decline in enrollment. Consumer Price Index used for Property Tax Revenue is 0.8% for the 2015 levy and 0.7% for 2016. At this time, the College has budgeted $1.4 million in operating revenues from the State of Illinois until such time that the State approves and appropriates a fiscal year 2017 budget. Expenditure Assumptions Faculty salaries are based on contractual obligations which include an average increase of 2.7% effective on January 1, 2017. This increase includes lane and step movement on the 2016 salary schedule (no increase to the base), and the longevity step. Administrative and tutor salaries include a 0% salary increase effective July 1, 2016. As of today (June 2, 2016), the Support staff and IBEW staff include a 4.0% salary increase effective on July 1, 2016. The College is continuing to work with these bargaining units for cost savings measures. Employee benefits are anticipated to increase 4% for medical insurance and 10% for dental insurance. Reductions in a number of expense categories have been incorporated into this budget including, but not limited to, non-required out of state travel, food and beverages for internal meetings and training, tuition waivers, deferrable projects, and other non- essential expenditures for normal operations. Auxiliary Operating Parameters Fiscal year 2017 Auxiliary Operating Parameters are included in the attached table and approved through a separate Board action. 1 ELGIN COMMUNITY COLLEGE Community College District No. 509 Operating Parameters Department Fiscal Year 2016 Fiscal Year 2017 Athletics An operating transfer in the An operating transfer in the amount of $463,893 from amount of $491,944 from the Education Fund to the Education Fund to subsidize this operation. subsidize this operation. Bookstore Return at least 9% of net Return at least 9% of net sales. The funds returned sales. The funds returned are utilized to subsidize the are utilized to subsidize the Childcare Center and Childcare Center and Continuing Education. Continuing Education. Childcare Center Bookstore profitability will Bookstore profitability will subsidize up to $176,526. subsidize up to $278,557. Continuing Education Bookstore profitability will Bookstore profitability will subsidize up to $139,000. subsidize up to $64,623. Food Service Break-even. Break-even. Production Services Break-even. Break-even. Student Life An operating transfer in the An operating transfer in the amount of $389,769 from amount of $386,249 from the Education Fund to the Education
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