BIG BEND COMMUNITY COLLEGE PROPRIETARY FUNDS BUDGET
BOOKSTORE (2022-2023)
| INCOME | Actual | Actual | Actual | Actual |
| 2019-2020 | 2020-2021 | 2021-2022 | 2022-2023 | |
| New Books | 288,031 | 239,544 | 233,707 | |
| Used Books | 140,255 | 90,046 | 0 | |
| Trade Books | 7,787 | 11,307 | 0 | |
| E-Books | 26,792 | 16,418 | 0 | |
| Access Codes | 0 | 85,044 | 98,695 | 159,089 |
| Lost Revenue COVID | 0 | 296,860 | 0 | |
| Other Income | 85,671 | 44,105 | 0 | |
| B&N Commission | 3,737 | 2,416 | ||
| B&N Signing Bonus | 0 | 0 | 15,000 | 0 |
| TOTAL INCOME | 548,536 | 783,324 | 351,139 | 161,505 |
| EXPENDITURE | ||||
| TOTAL COST OF GOODS SOLD** | 398,231 | 399,053 | 384,368 | 219,437 |
| GROSS PROFIT | 150,305 | 384,271 | -33,229 | -57,932 |
| Operating Expenditures | ||||
| Salaries | 107,845 | 110,280 | 111,512 | 0 |
| Benefits | 49,351 | 49,324 | 42,439 | 0 |
| Goods and Services | 34,486 | 32,730 | 19,752 | 122 |
| Travel | 1,008 | 0 | 0 | 0 |
| Equipment/Depreciation | 652 | 0 | 572 | 189 |
| ATEC Fee | 30,000 | 30,000 | 30,000 | 30,000 |
| TOTAL OPERATING EXPENSES | 223,342 | 222,334 | 204,275 | 30,311 |
| INCOME FROM OPERATIONS | -73,037 | 161,937 | -237,504 | -88,243 |
| Other Income: | ||||
| Interest Income | 7,052 | 3,486 | 1,794 | 4,110 |
| Miscellaneaous Income | 10 | 20 | -41 | 0 |
| TOTAL OTHER INCOME | 7,062 | 3,506 | 1,753 | 4,110 |
| INCREASE/DECREASE FUND BALANCE | -65,975 | 165,443 | -235,751 | -84,133 |
| ENDING CASH BALANCE | 343,576 | 580,240 | 523,347 | 450,568 |
** COGS include written off inventory of $180,469 (21-22)
ASB
| Actual | Actual | Actual | Projected | |
| 2020 - 2021 | 2021 - 2022 | 2022 - 2023 | 2023 - 2024 | |
| Year End Balance | 805,950 | 1,167,828 * | 1,258,169 | 1,290,610 |
| REVENUE | ||||
| Advertising | 340 | - | - | - |
| Gameroom | - | - | 11 | - |
| Interest | - | 7,619 * | 5,289 | 4,500 |
| Club Fundraising Match | (1,160) | (1,000) | (1,500) | (2,000) |
| Event Receipts | - | - | - | |
| S&A Fees** | 348,768 | 389,347 | 229,085 | 275,000 |
| Lost Revenue Covid | 76,581 | 97,409 | - | - |
| Sales | 475 | 545 | 1,144 | 500 |
| TOTAL ASB REVENUE | 425,004 | 493,920 | 234,029 | 278,000 |
| EXPENSES |
||||
| Salaries | 46,369 | 32,568 | 22,561 | 52,735 |
| Benefits | 21,155 | 8,788 | 7,160 | 29,663 |
| Contracted Entertainment | 4,038 | (6,608) | (15,987) | |
| Printing | 26,340 | 25,104 | 87,457 | 1,500 |
| Scholarships | 31,058 | 17,412 | 22,500 | 41,411 |
| Supplies | 56,942 | 36,481 | 9,904 | 22,250 |
| Travel/Workshops/Training | 3,187 | 17,071 | 8,553 | 23,000 |
| Total ASB Expenses | 197,943 | 132,042 | 143,688 | 245,559 |
CLUBS
| Actual | Actual | Actual | Projected | |
| 2020 - 2021 | 2021 - 2022 | 2022 - 2023 | 2023 - 2024 | |
| Year End Balance | 37,719 | 35,368 | 31,997 | 32,297 |
| REVENUE | ||||
| PTK Dues | 670 | 360 | 803 | 500 |
| Fundraiser | 6,988 | 2,683 | 3,581 | 4,500 |
| ASB Matching | 1,160 | 1,000 | 1,500 | 2,000 |
| S&A Fees | 5,020 | - | (2,618) | - |
| TOTAL CLUBS REVENUE | 13,838 | 4,043 | 3,265 | 7,000 |
| EXPENSES |
||||
| Printing | - | 483 | 506 | 500 |
| Supplies | 9,041 | 5,847 | 4,563 | 4,700 |
| Travel | - | 63 | 1,568 | 1,500 |
| Total CLUB Expenses | 9,041 | 6,393 | 6,636 | 6,700 |
** Includes a portion from Running Start and Open Doors FTE's.
* 2021-2022 Restatement
- Interest understated from 20-21 and the exclusion of Fund 846 - ASB Scholarships
ATHLETICS
| Actual | Actual | Actual | Projected | |
| 2020 - 2021 | 2021 - 2022 | 2022 - 2023 | 2023 - 2024 | |
| Year End Balance | 117,669 | 275,365 | 127,100 | 8,350 |
| REVENUE | ||||
| Camps | 1,951 | - | - | - |
| Facility Rental | - | - | 1,758 | 1,500 |
| Foundation | 25,538 | - | - | - |
| Gate Receipts | - | - | 9,421 | 10,000 |
| Internal Transfer | 85,493 | 169,292 | 154,262 | 158,000 |
| S&A Fees** | 399,019 | 418,456 | 329,158 | 350,000 |
| Lost Revenue Covid | 81,101 | 134,518 | - | - |
| Tuition & Fees *** | 750,991 | 596,483 | 856,768 | 865,000 |
| Tournament Fees | - | - | - | - |
| TOTAL Athletic REVENUE | 1,344,093 | 1,318,749 | 1,351,367 | 1,384,500 |
| EXPENSES |
||||
| Tuition Waivers *** | 203,813 | 211,777 | 285,110 | 290,000 |
| Salaries | 173,269 | 192,729 | 168,302 | 185,000 |
| Benefits | 58,539 | 45,269 | 37,284 | 45,000 |
| Printing | 578 | 1,282 | 167 | 250 |
| Membership Fees | - | 15,995 | 11,520 | 13,000 |
| Scholarships | 85,143 | 89,158 | 89,026 | 90,000 |
| Supplies | 151,321 | 215,587 | 239,062 | 200,000 |
| Travel | 54,803 | 120,893 | 97,503 | 105,000 |
| Total Athletics Expenses | 727,466 | 892,689 | 927,974 | 928,250 |
** Includes a portion from Running Start and Open Doors FTE's.
*** Required for RCW 28B.15.120. Tuition & Fees is not retained by the athlete
department and the Tuition Waivers line item represents a non cash value.
^ Year End Balance - Scholarship Account (Fund 846) not included; respectively understated
by $64,727 annd $99,914
2021-2022 Restatements
- Internal Transfer adjustment to account for membership fees
- Tuition & Fees - Missed reporting Winter Quarter; understated by $69,933
- Supplies adjusted for duplicated expense
HOUSING
2023 - 2024
| Actual | Actual | Actual | Projected | |
|
HOUSING 2020 - 2021 |
HOUSING 2021 - 2022 | HOUSING 2022 - 2023 | HOUSING 2023 - 2024 | |
| REVENUE | ||||
| FROM OPERATIONS | 317,909 | 336,064 | 585,387 | 525,000 |
| Lost Revenue Covid | 187,920 | 84,283 | ||
| TOTAL REVENUE | 505,829 | 420,347 | 585,387 | 525,000 |
| EXPENDITURES | ||||
| SALARIES | 189,358 | 128,074 | 180,536 | 190,000 |
| BENEFITS | 62,412 | 42,026 | 61,043 | 64,000 |
| GOODS AND SERVICES | 70,671 | 130,083 | 126,979 | 130,000 |
| TRAVEL | - | 1,512 | 141 | 500 |
| EQUIPMENT | - | 14,889 | 32,359 | 25,000 |
| EMERGENCY BOILER WORK | 220,993 | |||
| TOTAL EXPENDITURES | 543,434 | 316,584 | 401,057 | 409,500 |
| INCREASE/DECREASE FUND BALANCE | (37,605) | 103,763 | 184,330 | 115,500 |
