Western Technical College District Board

Tuesday, March 15, 2016 2:00pm – 3:00pm

111 Seventh Street N • Room 405 • La Crosse, WI

AGENDA

1) 2016-17 Budget Preview – Wade Hackbarth

2) BIS Continuing Education Suspension Rationale – Roger Stanford ................. Page 2

3) Vision 2020 Facilities Update - Wade Hackbartha) Coleman Center Updateb) Integrated Technology Center First Floor Updatec) Summary of Referendum Project Expenditures ................................................ Page 8d) Graphs of Expenditures .................................................................................... Page 9

4) Subcommittee Update – Angie Lawrence

5) Financial Reports – Wade Hackbartha) Department Budget Summary ..................................................................... Page 11b) Auxiliary Services Reports ............................................................................ Page 13c) Capital Projects Reports ............................................................................... Page 18

Budget & Facilities Committee 1 March 15, 2016

Business and Industry Services

BIS Continuing Education Suspension

Rationale

Business & Industry Services Division (BIS) at Western Technical College is committed to providing solutions to meet your needs as you strive to improve employee productivity, quality,

and satisfaction.

Prepared by

Patti Balacek Director Business and Industry Services

Western Technical College

Updated on: Thursday, March 10, 2016

Budget & Facilities Committee 2 March 15, 2016

Recommendation: After careful research and deliberation, it is recommended that BIS and Western suspend for 1 year the offering of the following continuing education offerings:

• Insurance • Real Estate • Auctioneering

• Barber Cosmetology • Food Sanitation.

Staffing and Budgetary Impact: The suspension of the continuing education programming would allow for the study of the courses, how they are offered and whether Western can continue to offer these courses in a fiscally responsible model. The suspension would reduce staffing producing a budgetary savings of $77,264. We would retain $10,000 of this for the clerical/hourly account and student employees in order to be able to staff up and down as needed during busy times, conferences and events. This would yield a net college savings of $67,264. There would be no loss of FTE’s. Rationale: Each continuing education area is overseen by a different regulatory requirements with separate reporting needs and ongoing curriculum upgrades. BIS Staff and adjunct instructors have to:

• stay abreast of the regulations and maintain all curriculum approvals, • answer questions and direct students, • provide oversight and • insure the quality of the programming.

While this model has been extremely effective in insuring a strong program, it is also cost-prohibitive as those additional coordination costs are not covered by the fees charged. In addition, class fees do NOT cover any administrative costs for the following:

• setting up the classes in state systems, • handling actual student registrations and payment • copying and distributing handouts, books and tests, • maintaining and updating five to seven years’ worth of state required documentation • paying instructors and entering all completed students into the various state systems.

The financial impact is substantial and is shown in total below:

Budget & Facilities Committee 3 March 15, 2016

Fall 2014 # of sections # of students Revenue Direct Expense Net Insurance 8 43 $2,537.00 $1,488.80 $1,048.20 Real Estate 10 130 $6,370.00 $3,123.18 $3,246.82 Barber Cosmo 2 44 $1,980.00 $898.20 $1,081.80 Food Sanitation 2 33 $2,607.00 $1,160.00 $1,447.00 Auctioneering 6 22 $1,078.00 $960.48 $117.52 Spring 2015 # of sections # of students Revenue Direct Expense Net Insurance 14 41 $2,419.00 $2,658.97 -$239.97 Real Estate 0 0 $0.00 $0.00 $0.00 Barber Cosmo 1 8 $360.00 $288.60 $71.40 Food Sanitation 3 35 $2,765.00 $2,098.00 $667.00 Auctioneering 0 0 $0.00 $0.00 $0.00 Pre-licensing insurance 2 6 $954.00 $1,836.00 -$882.00

Totals (for 1 yr): 54 362 $21,070 $14,512.23 $6,557.77 Administrative Exp: 75% of Admin Asst – Cust Serv $53,250 Includes salary/fringe 30% of Inside Sales $31,246

15% of Consult for Food Sanitation $12,450 Total Cost: $111,458.23

Competitive Offerings When analyzing the continuing education offered by Western, staff sought information on other organizations offering the same training. The following is a brief listing of providers in our area or online for each type of continuing education: Insurance

Insurance Competitor Course Availability Competitor Cost Western charges $59 for four credits of CE Insurance. Beginning November 1st, Western must now pay the state $1 for every credit hour per student per class. This will add $4 per student to every class we offer.

https://www.capeschool.com/ins/wi/ Hampton Inn La Crosse

$65/$58.50 for returning students, $39 online

https://www.kaplanfinancial.com/insurance-continuing-education/wisconsin

One year unlimited access $59, Individual

Budget & Facilities Committee 4 March 15, 2016

Courses $29, $45 live webinar

http://cewisconsin.com/classes.html Unlimited access $29 http://www.insurancece.com/onlineInsuranceCourses.asp?id=7&cat=Wisconsin

$40 per 4 credit course/offers a rotation of half priced courses

https://www.successce.com/StateCourseCatalog.aspx?StateCode=WI

$35.95 unlimited self study

http://www.360training.com/insurance-education/insurance-continuing-education/insurance-continuing-education-wi

$29.99 unlimited/ Courses average $5 per credit (courses as low is $5 for 8 credits)

http://bryanventures.com/product/exceptional-ethics-lacrosse-wi-august-27-2015

In person $60/4 credit (Approved for WI & MN)

Real Estate

Real Estate Competitor Course Availability Competitor Cost

Western charges $49 for 3 credits (1 session). The state requires 18 credit hours for complete renewal (6 sessions). The total charge for Western’s full renewal is $294.

https://www.continuingedexpress.com/l/courses/wisconsin/continuing-education/?gclid=CJjLpLTkv8gCFZOGaQodo7sHIw

$29.95 (three credits)

https://www.wra.org/events/courses.aspx?id=15943&category=Continuing%20Education&subcategory=Real%20Estate

$35 (three credit live)

http://www.theceshop.com/online-education/Wisconsin/real-estate/broker-and-sales-license/continuing-education/courses.html?utm_source=google&utm_medium=cpc&marketingcode=gppc&gclid=CLqG4Y7lv8gCFUyAaQodTE0NMQ

$29 (three credits)

http://www.mckissock.com/Wisconsin/Real-Estate-Continuing-Education/online-course-results?gclid=CPCku7nlv8gCFQ-EaQodmusMmw

$139.95 (complete renewal)

Barber Cosmetology

Barber Cosmetology Competitor Course Availability Competitor Cost Western offers a 4 hour renewal for $45.

Budget & Facilities Committee 5 March 15, 2016

http://www.hairdirections.com/wisconsin-online-cosmetology-ce/ $38.50 http://continuingcosmetology.com/onlinecourses/Wisc/index.htm $45 http://www.cosmetologyceonline.com/wisconsin-cosmetology-ce/Wisconsin-Cosmetology-Continuing-Education-Ce-Online.php

$23

https://pcesceu.com/state/wisconsin $39.95 https://www.coecontinuingeducation.info/details/2226.aspx $35 http://salonproacademy.com/advanced-education/ http://www.cosmocoe.com/ $39.95 plus $3.00

discount if you find the class lower elsewhere

http://emmceedee.com/t/ce-approved-courses-by-state $69.00 Food Sanitation (The state of WI changed its requirements – difficult to find comparable until the changes go into affect)

Food Sanitation Competitor Course Availability Competitor Cost Western offers an initial course for 2 three hour classes at $79 for all 6 hours. This includes the test proctoring for another 2 ½ hrs of time. The course is NOT required to take the test.

Hospitality Training Center offers the same types of courses periodically throughout the year in Onalaska and La Crosse. https://www.hospitalitytrainingcenter.com/la-crosse-wi.html

$125

Wisconsin Restaurant Association offers training and exam proctoring for Servsafe in various locations including La Crosse. http://www.wirestaurant.org/ef/servsafe/maps.php

$125

Professional Bartending Schools of America offer classes for Wisconsin bartenders and servers online with proctoring at various locations including La Crosse. http://www.wisconsinbartenderlicense.com/Wisconsin-Food-Safety-Manager-Course-Online.html

$85

Tavern League of Wisconsin offers the training courses in various locations including La Crosse. http://www.tlw.org/

$95/$125 non-mem

Reinhardt Foods and Sysco Foods offer this training to their customers. FREE

Learn2Serve offers the training online. http://www.learn2serve.com/wisconsin-food-safety-certification

$55/$125

Budget & Facilities Committee 6 March 15, 2016

State Food Safety.com offers the course(s) online. http://www.statefoodsafety.com/food-manager/usa/wisconsin

$62

Auctioneering

Auctioneering Competitor Course Availability Competitor Cost Western charges $49 for 3 credit hours. 12 credit hours are required for full renewal for which Western charges $196.

http://paauctioneers.org/wp-content/blogs.dir/686/files/2011/09/2010-CE.pdf

$50 (three credits)

http://cornerstone-edu.com/ Professional Auctioneer Continuing Education LLC (PACE) Nashville Auction School LLC $50 (three credits) Wisconsin Auction Institute Free to members http://www.reppertschool.com/wisconsin-auction-school-auctioneer-license-requirements/

$170 full renewal

Conclusion: BIS has grown and changed a great deal over the last 10 years. It has a strong and respected structure and is frequently asked how to tackle issues both internally and by external sister colleges. It is time, however, to take the next step forward and that involves taking a closer look at how and why Western offers continuing education in our district. A year-long suspension allows us the time to analyze customer need and determine if there are feasible alternatives with which to continue providing this service.

Budget & Facilities Committee 7 March 15, 2016

Referendum Project Status

Estimated Project

Completion Date

Original Project Budget

Scope (a)

Original Design &

Construction Contingency

(b)

Total Original Project Budget

(a + b)

Approved Budget

Adjustments

Total Adjusted Project

Budget (d) EncumbrancesExpenditures

Paid

Total Expenditures

(e)

Balance Available Per

Adjusted Project Budget

(d - e)

% of Budget Used

Truck & Heavy Equipment Facility Complete 4/15/2014 $3,872,671 $252,329 $4,125,000 $851,527 $4,976,527 $0 $4,976,527 $4,976,527 $0 100.00%

Parking Ramp Complete 4/28/2014 $4,573,051 $301,949 $4,875,000 ($121,573) $4,753,427 $0 $4,753,427 $4,753,427 $0 100.00%

Horticultural Education Center Complete 10/5/2015 $1,475,413 $94,587 $1,570,000 $1,750,000 $3,320,000 $89,848 $3,193,012 $3,282,859 $37,141 98.88%

Kumm Center In Progress 12/31/2016 $9,455,775 $619,225 $10,075,000 ($1,130,000) $8,945,000 $5,308,912 $1,476,677 $6,785,589 $2,159,411 75.86%

Coleman Center In Progress 8/15/2016 $24,923,098 $1,611,902 $26,535,000 ($600,000) $25,935,000 $6,705,254 $17,889,868 $24,595,122 $1,339,878 94.83%

Integrated Technology Center

Substantially Complete 1/1/2016 $30,621,901 $1,998,099 $32,620,000 ($749,954) $31,870,046 $1,787,252 $27,172,375 $28,959,627 $2,910,419 90.87%

Total $74,921,909 $4,878,091 $79,800,000 $0 $79,800,000 $13,891,266 $59,461,886 $73,353,152 $6,446,848 91.92%

Western Technical College Summary of Referendum Project Expenditures through February 29, 2016

Budget & Facilities Committee 8 March 15, 2016

Total Expenditures$4,976,527

100%

Balance Available

$0 0%

Truck and Heavy Equipment FacilityExpenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget-$4,976,527

Total Expenditures$4,753,427

100%

BalanceAvailable

$0 0%

Parking Ramp Expenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget-$4,753,427

Total Expenditures$3,282,859

99%

BalanceAvailable $37,141

1%

Horticultural Education Center

Expenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget-$3,320,000

Budget & Facilities Committee 9 March 15, 2016

Total Expenditures$6,785,589

76%

Balance Available

$2,159,411 24%

Kumm CenterExpenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget $8,945,000

Total Expenditures$24,595,122

95%

BalanceAvailable

$1,339,878 5%

Coleman Center Expenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget-$25,935,000

Total Expenditures$28,959,627

91%

BalanceAvailable

$2,910,419 9%

Integrated Technology CenterExpenditures through February 29, 2016

Total Expenditures

Balance Available

Adjusted Project Budget-$31,870,046

Budget & Facilities Committee 10 March 15, 2016

Department Budget Encumbrances Actual Balance % Used

District Board/President100 - District Board - Rasch, Lee $78,000.00 $62,055.79 $15,944.21 79.56%150 - President - Rasch, Lee 392,083.00 260,693.39 131,389.61 66.49%170 - Foundation and Alumni - Swenson, Mike 493,486.00 338,811.41 154,674.59 68.66%Total District Board/President 963,569.00 661,560.59 302,008.41 68.66%

Instructional200 - Instructional Services Admin - Stanford, Roger 286,168.00 178,581.45 107,586.55 62.40%210 - Business Division - Brown, Gary 3,616,701.00 4,241.31 2,374,953.00 1,237,506.69 65.78%219 - RLC's - Business - Brown, Gary 512,681.00 327,505.50 185,175.50 63.88%220 - Integrated Technologies Div. - Gamer, Josh 5,313,529.00 10,517.09 3,493,393.77 1,809,618.14 65.94%240 - Human Services Division - Neefe, Diane 951,401.00 621,230.53 330,170.47 65.30%241 - Nursing - Krieg, Barb 2,110,952.00 1,396,978.40 713,973.60 66.18%242 - Allied Health - Campo, Darlene 1,551,860.00 1,033,570.57 518,289.43 66.60%243 - Public Safety Services - McElroy Hooper, Kellie 1,269,087.00 735,920.29 533,166.71 57.99%244 - Health Education - Miksis, Joan 1,348,943.00 887,073.59 461,869.41 65.76%250 - General Studies & Services - Strauss, Douglas 4,688,806.00 3,108,166.23 1,580,639.77 66.29%259 - RLC's - General Studies - Strauss, Douglas 153,546.00 102,270.71 51,275.29 66.61%260 - Adult Learning - Olson, Doreen 349,091.00 195,660.79 153,430.21 56.05%270 - Academic Excellence - Dryden, Tracy 960,786.00 611,612.23 349,173.77 63.66%279 - Regional Learning Center Admin - Brave, Jennifer 939,823.00 605,990.71 333,832.29 64.48%280 - Business and Industry Services - Balacek, Patti 1,872,928.00 768,428.99 1,104,499.01 41.03%Total Instructional 25,926,302.00 14,758.40 16,441,336.76 9,470,206.84 63.47%

Student Services300 - Student Develop & Success - Vujnovich, Denise 260,196.00 144,006.59 116,189.41 55.35%310 - Learner Support and Transition - Dull, Chad 2,807,123.00 1,851,900.95 955,222.05 65.97%313 - Library Services - Edwards, Ron 536,733.00 7.86 352,361.66 184,363.48 65.65%331 - Counseling Services - BrandauHynek, Ann 1,384,912.00 873,968.01 510,943.99 63.11%335 - Career Services - Kelsey, Barb 398,789.00 251,493.13 147,295.87 63.06%336 - Veteran Services - Helgeson, Jackie 215,028.00 141,800.11 73,227.89 65.94%341 - Security/Student Activity - McNeeley, Shelley 800,719.00 414,958.01 385,760.99 51.82%351 - Admissions - Registration - Peterson, Sandy 524,190.00 347,480.33 176,709.67 66.29%352 - Financial Aid - Grandall, Jerolyn 437,249.00 297,743.61 139,505.39 68.09%Total Student Services 7,364,939.00 7.86 4,675,712.40 2,689,218.74 63.49%

Strategic Effectiveness400 - Strategic Effectiveness - Thornton, Amy 204,457.00 140,325.28 64,131.72 68.63%410 - Marketing & Communications - Lemon, Julie 990,044.00 29,917.14 629,253.30 330,873.56 66.58%420 - Research - Thornton, Amy 91,371.00 52,356.37 39,014.63 57.30%430 - Grant Administration - Daykin, Rande 310,611.00 209,363.31 101,247.69 67.40%440 - Recruitment - Hether, Deb 353,653.00 235,384.89 118,268.11 66.56%445 - Engagement - Reyburn, Kari 113,555.00 72,179.31 41,375.69 63.56%Total Strategic Effectiveness 2,063,691.00 29,917.14 1,338,862.46 694,911.40 66.33%

Western Technical CollegeDepartment Summary Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 11 March 15, 2016

Department Budget Encumbrances Actual Balance % Used

Finance - Operations450 - Lunda Center - Murphy, Dan 205,068.00 112,469.34 92,598.66 54.84%500 - Finance - Operations Admin - Hackbarth, Wade 243,523.00 194,498.79 49,024.21 79.87%505 - Sustainability- Havlik, Shannon 181,075.00 97,235.76 83,839.24 53.70%510 - Business Services - Otto, De Anne 303,108.00 204,709.55 98,398.45 67.54%515 - Cashier's Office - Vonderohe, Marsha 467,801.00 1,710.00 256,894.40 209,196.60 55.28%517 - Payroll - Kramer, Sharon 177,203.00 117,225.28 59,977.72 66.15%520 - Computer - Telecom Services - Mathew, Bruce 2,233,872.00 4,980.00 1,587,589.52 641,302.48 71.29%530 - Human Resources - Heath, John 796,936.00 535,739.00 261,197.00 67.22%540 - Physical Plant - McHenry, Jay 2,316,929.00 8,592.00 1,346,040.27 962,296.73 58.47%545 - Custodial - Dahl, Julie 1,835,501.00 23,963.79 1,166,642.75 644,894.46 64.87%546 - Shipping and Receiving - Wignes, Dave 160,564.00 90,716.47 69,847.53 56.50%550 - Controller - Schmidt, Amy 2,514,088.00 103,565.35 1,839,235.33 571,287.32 77.28%Total Finance - Operations 11,435,668.00 142,811.14 7,548,996.46 3,743,860.40 67.26%

Budget Freezes551 - Budget Freezes - Schmidt, Amy 239,581.00 239,581.00 0.00%Total Budget Freezes 239,581.00 239,581.00 0.00%

Federal Grants700 - Federal Grants - Various 3,055,758.00 1,935,439.78 1,120,318.22 63.34%Total Federal Grants 3,055,758.00 1,935,439.78 1,120,318.22 63.34%

State Grants800 - State Grants - Various 1,472,666.00 19,504.26 782,363.62 670,798.12 54.45%Total State Grants 1,472,666.00 19,504.26 782,363.62 670,798.12 54.45%

Online Expansion901 - Online Expansion 225,000.00 91,541.33 133,458.67 40.69%Total Online Expansion 225,000.00 91,541.33 133,458.67 40.69%

Total 52,747,174.00 206,998.80 33,475,813.40 19,064,361.80 63.86%

Western Technical CollegeDepartment Summary Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 12 March 15, 2016

Fiscal Year2013

Fiscal Year2014

Fiscal Year2015

YTD Prior Yr2015

Fiscal Year-YTD2016

Budget2016

ENTERPRISE TOTAL

Total Revenue $4,139,629 $4,393,007 $4,433,546 $3,469,030 $3,390,717 $4,354,400

ExpensesSalaries $680,593 $719,277 $722,300 $498,152 $505,366 $791,439Fringe Benefits $276,501 $297,362 $261,895 $180,405 $161,837 $299,009Cost of Goods Sold $1,879,211 $2,194,322 $2,449,974 $1,809,761 $1,624,268 $2,179,895Other $1,591,430 $2,070,989 $1,970,020 $901,837 $909,945 $1,426,134Total Expenses $4,427,735 $5,281,950 $5,404,188 $3,390,155 $3,201,415 $4,696,477

Enterprise Profit/(Loss) ($288,106) ($888,943) ($970,642) $78,874 $189,302 ($342,077)

CAMPUS SHOPRevenueBook Sales $1,896,671 $2,043,030 $2,207,002 $1,903,414 $1,788,273 $2,003,500Supply Sales $158,270 $182,582 $227,260 $166,098 $188,001 $200,000Resale Receipts $79,403 $52,085 $28,879 $25,345 $15,449 $50,000Total Revenue $2,134,343 $2,277,697 $2,463,141 $2,094,857 $1,991,724 $2,253,500

ExpensesSalaries $176,588 $179,978 $193,771 $131,960 $134,143 $204,033Fringe Benefits $59,725 $63,677 $66,164 $44,532 $46,238 $67,391Cost of Goods Sold $1,504,219 $1,807,969 $2,044,181 $1,520,495 $1,356,988 $1,774,895Other $117,995 $103,389 $114,508 $82,914 $81,635 $107,181Total Expenses $1,858,526 $2,155,012 $2,418,624 $1,779,901 $1,619,004 $2,153,500

Profit/(Loss) $275,818 $122,684 $44,517 $314,956 $372,720 $100,000

Western Technical CollegeEnterprise Fund Board Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 13 March 15, 2016

Fiscal Year2013

Fiscal Year2014

Fiscal Year2015

YTD Prior Yr2015

Fiscal Year-YTD2016

Budget2016

UNION MARKETRevenueUnion Market Sales $409,335 $422,288 $415,511 $290,892 $284,419 $450,000Meal Plan-Residence Hall Sales $208,648 $205,134 $207,291 $156,565 $153,891 $210,000Catering/Other $189,058 $221,643 $214,740 $110,933 $97,521 $235,000Total Revenue $807,041 $849,066 $837,542 $558,389 $535,832 $895,000

ExpensesSalaries $368,339 $377,614 $378,343 $260,947 $266,107 $414,501Fringe Benefits $152,139 $155,858 $132,025 $89,050 $89,622 $153,805Cost of Goods Sold $374,993 $386,353 $405,793 $289,266 $267,280 $405,000Other $49,443 $46,118 $44,162 $29,899 $26,225 $56,500Total Expenses $944,913 $965,944 $960,322 $669,162 $649,235 $1,029,806

Profit/(Loss) ($137,872) ($116,878) ($122,780) ($110,773) ($113,403) ($134,806)

DAY CARE CENTERRevenueFacilities Rental Income $34,358 $38,521 $41,533 $27,600 $28,261 $41,800Child Care Tuition $0 $0 $0 $0 $0 $0Miscellaneous $38,512 $9,035 $0 $0 $0 $0Total Revenue $72,870 $47,556 $41,533 $27,600 $28,261 $41,800

ExpensesSalaries $0 $0 $0 $0 $0 $0Fringe Benefits $0 $0 $0 $0 $0 $0Other Expenditures $53,187 $25,792 $17,010 $9,266 $14,268 $23,200Food - Resale $0 $0 $0 $0 $0 $0Total Expenses $53,187 $25,792 $17,010 $9,266 $14,268 $23,200

Profit/(Loss) $19,683 $21,763 $24,523 $18,335 $13,993 $18,600

Western Technical CollegeEnterprise Fund Board Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 14 March 15, 2016

Fiscal Year2013

Fiscal Year2014

Fiscal Year2015

YTD Prior Yr2015

Fiscal Year-YTD2016

Budget2016

WELLNESS CENTERRevenueMemberships Fees $25,244 $21,036 $22,530 $15,970 $17,482 $24,000Student Govt/Other Revenue $146,271 $149,332 $162,808 $108,733 $103,642 $158,500Total Revenue $171,515 $170,368 $185,338 $124,702 $121,123 $182,500

ExpensesSalaries $102,854 $107,327 $95,637 $68,879 $69,421 $99,541Fringe Benefits $51,466 $55,603 $39,772 $30,848 $12,630 $51,800Other $32,383 $26,293 $29,246 $21,134 $15,120 $31,159Total Expenses $186,703 $189,222 $164,655 $120,862 $97,171 $182,500

Profit/(Loss) ($15,188) ($18,854) $20,683 $3,841 $23,952 $0

VENDINGRevenueCommissions $30,184 $28,715 $30,050 $17,999 $15,117 $30,700Total Revenue $30,184 $28,715 $30,050 $17,999 $15,117 $30,700

ExpensesVending Expenses $23,976 $14,897 $16,334 $9,354 $6,679 $21,000Vending-Student Use $4,367 $10,413 $1,898 $1,248 $80 $9,700Total Expenses $28,342 $25,310 $18,232 $10,602 $6,759 $30,700

Profit/(Loss) $1,842 $3,405 $11,818 $7,397 $8,358 $0

Western Technical CollegeEnterprise Fund Board Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 15 March 15, 2016

Fiscal Year2013

Fiscal Year2014

Fiscal Year2015

YTD Prior Yr2015

Fiscal Year-YTD2016

Budget2016

RESIDENCE HALLRevenueCommissions $1,913 $1,966 $2,169 $1,655 $922 $3,500Dorm Rent Receipts $735,347 $765,444 $810,266 $602,905 $634,693 $838,500Dorm Rent - Breaks $967 $15,457 $4,175 ($1,185) $120 $37,000Dorm Security Deposit $0 $0 $0 $0 $0 $0Dorm Rent Forfeiture/Damage $19,654 $30,336 $11,182 $2,670 $18,958 $25,000Cost Reimbursements $16,727 $25,390 $26,677 $26,770 $27,909 $27,500Miscellaneous Other Revenue $0 $174 $3,093 $148 $3,123 $500Total Revenue $774,609 $838,769 $857,562 $632,963 $685,725 $932,000

ExpensesSalaries $32,812 $54,358 $54,549 $36,366 $35,695 $73,364Fringe Benefits $11,289 $22,448 $25,250 $15,974 $13,346 $26,013Noninstructional Supplies $83 $176 $0 $0 $0 $500Noninstr Dup/Prnt/Graphics $1,394 $1,021 $1,808 $1,429 $1,326 $1,000General Expense $60 $10,794 $2,161 $663 $1,455 $12,000Other Contracts and Services $35,685 $23,406 $30,918 $11,179 $8,473 $30,000Lease Expense $951,668 $662,597 $0 $0 $0 $0Interest Expense $33,353 $341,054 $608,086 $397,151 $393,271 $600,000Utilities $69,467 $71,950 $86,664 $42,952 $66,971 $97,500Depreciation Expense $132,392 $274,219 $413,214 $275,472 $273,680 $410,523Other Expenditures $2,986 $2,525 $6,267 $3,728 $4,688 $5,000Agent, Legal and Other Fees $120 $374,810 $7,424 $5,560 $5,560 $6,100Total Expenses $1,271,310 $1,839,358 $1,236,341 $790,474 $804,465 $1,262,000

Profit/(Loss) ($496,701) ($1,000,589) ($378,779) ($157,511) ($118,740) ($330,000)

Western Technical CollegeEnterprise Fund Board Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 16 March 15, 2016

Fiscal Year2013

Fiscal Year2014

Fiscal Year2015

YTD Prior Yr2015

Fiscal Year-YTD2016

Budget2016

TOMAH JOB CENTERRevenueFacilities Rental Income $22,485 $22,473 $18,380 $12,519 $12,936 $18,900Total Revenue $22,485 $22,473 $18,380 $12,519 $12,936 $18,900

ExpensesOther Contracts and Services $4,780 $4,480 $3,933 $2,177 $2,802 $3,200Depreciation Expense $11,574 $11,568 $11,571 $7,712 $7,712 $11,571Total Expenses $16,354 $16,048 $15,504 $9,889 $10,514 $14,771

Profit/(Loss) $6,132 $6,425 $2,876 $2,630 $2,422 $4,129

LA CROSSE JOB CENTERRevenueFacilities Rental Income $126,582 $158,363 $0 $0 $0 $0Total Revenue $126,582 $158,363 $0 $0 $0 $0

ExpensesOther Expenses $34,613 $31,782 ($81) $0 $0 $0Depreciation Expense $33,484 $33,480 $0 $0 $0 $0Loss on Disposal of Assets $0 $0 $573,582 $0 $0 $0Total Expenses $68,097 $65,262 $573,501 $0 $0 $0

Profit/(Loss) $58,486 $93,101 ($573,501) $0 $0 $0

Western Technical CollegeEnterprise Fund Board Report

For the Eight Months Ending February 29, 2016

Budget & Facilities Committee 17 March 15, 2016

Project # Project Name Actual Amount

Borrowed Amount

Transferred Proposed Transfers

Future Borrowings Total Revenue

Actual Expenditures to

Date Total Estimated

Future Costs Total Projected

Cost (Over) / Under

Land and New Construction C14010 La Crosse Property Acquisitions-2014 - 14,489.11 - - 14,489.11 - - - 14,489.11 C15002 Viroqua Addition (Link)-Phase 2 600,000.00 - - - 600,000.00 554,646.77 45,353.23 600,000.00 - C17005 La Crosse Property Acquisitions/Footprint-FY17 - - - 1,000,000.00 1,000,000.00 - 1,000,000.00 1,000,000.00 -

Total Land and New Construction 600,000.00 14,489.11 - 1,000,000.00 1,614,489.11 554,646.77 1,045,353.23 1,600,000.00 14,489.11

Remodeling & Site ImprovementsC15001 Viroqua Remodeling-Phase 2 1,600,000.00 208,815.24 - - 1,808,815.24 583,981.74 1,224,833.50 1,808,815.24 - C15003 Viroqua Roof 500,000.00 (70,000.00) - - 430,000.00 190,448.29 239,551.71 430,000.00 - C15007 Viroqua Exterior Fit-Out Phase 2 700,000.00 90,000.00 - - 790,000.00 781,633.00 8,367.00 790,000.00 - C15008 Viroqua Site Work-Phase 2 150,000.00 300,000.00 - - 450,000.00 15,362.60 434,637.40 450,000.00 - C14011 Auto/Diesel Center-paving 200,000.00 (63,815.24) - - 136,184.76 136,184.76 - 136,184.76 - C15010 Parking Lot B & Canopy System - 900,000.00 - - 900,000.00 609,216.72 290,783.28 900,000.00 - C15012 Admin Center-HVAC Control System - 55,000.00 - 55,000.00 - 55,000.00 55,000.00 - C15500 Coleman Roofing - 1,200,000.00 - - 1,200,000.00 259,194.24 790,805.76 1,050,000.00 150,000.00 C16010 Admin Center-HVAC Upgrade 300,000.00 - - - 300,000.00 - 300,000.00 300,000.00 - C16011 Sparta EVOC Track Renovation 200,000.00 - - - 200,000.00 - 200,000.00 200,000.00 - C16025 8th Street-Badger to Pine St - - - 1,300,000.00 1,300,000.00 89.94 1,299,910.06 1,300,000.00 - C16030 Parking Lot H - - - 1,200,000.00 1,200,000.00 264.39 1,199,735.61 1,200,000.00 - C16035 Admin Center-3rd Floor Remodel - 112,000.00 - - 112,000.00 - 112,000.00 112,000.00 - C16504 Child Care Center-Air Handler - 80,000.00 - - 80,000.00 65,418.91 14,581.09 80,000.00 - C16600 Integ Tech Courtyard Site Work - - - 1,400,000.00 1,400,000.00 1,207.34 1,398,792.66 1,400,000.00 - C99160 Minor Remodeling Projects-FY16 - 135,544.40 - - 135,544.40 73,408.63 62,135.77 135,544.40 - C99170 Minor Remodeling Projects-FY17 500,000.00 (300,000.00) - - 200,000.00 - 200,000.00 200,000.00 - C99175 Exterior Signage-FY17 150,000.00 - - - 150,000.00 - 150,000.00 150,000.00 - C99166 Professional Services-FY16 150,000.00 623,851.56 - 773,851.56 477,313.44 296,538.12 773,851.56 - C99176 Professional Services-FY17 250,000.00 - - - 250,000.00 - 250,000.00 250,000.00 -

Total Remodeling & Site Improvements 4,700,000.00 3,271,395.96 - 3,900,000.00 11,871,395.96 3,193,724.00 8,527,671.96 11,721,395.96 150,000.00

Western Technical CollegeCapital Projects Report-Current Projects

As of 2/29/2016

Budget & Facilities Committee 18 March 15, 2016

Project # Project Name Actual Amount

Borrowed Amount

Transferred Proposed Transfers

Future Borrowings Total Revenue

Actual Expenditures to

Date Total Estimated

Future Costs Total Projected

Cost (Over) / Under

Western Technical CollegeCapital Projects Report-Current Projects

As of 2/29/2016

Equipment Projects

C15005 Viroqua Equipment-Phase 2 5842-IT Equipment 100,000.00 100,000.00 15,007.32 34,992.68 50,000.00 5843-Furnishings 100,000.00 100,000.00 58,087.94 41,912.06 100,000.00

C15005 Total Viroqua Equipment-Phase 2 200,000.00 - - - 200,000.00 73,095.26 76,904.74 150,000.00 50,000.00

C14300 Horticulture Education Ctr-Furnishings/Equip 5842-IT Equipment 17,000.00 17,000.00 7,934.70 9,065.30 17,000.00 5843-Furnishings 30,000.00 30,000.00 14,131.64 15,868.36 30,000.00 5845-Instructional Equipment 120,000.00 120,000.00 12,794.20 107,205.80 120,000.00

C14300 Total Horticulture Educ Ctr-Furnishings/Equip 167,000.00 - - - 167,000.00 34,860.54 132,139.46 167,000.00 -

C16400 Kumm Center-Furnishings/Equipment 5842-IT Equipment - 200,000.00 200,000.00 - 200,000.00 200,000.00 5843-Furnishings - 500,000.00 500,000.00 - 500,000.00 500,000.00 5845-Instructional Equipment - 500,000.00 500,000.00 - 500,000.00 500,000.00

C16400 Total Kumm Center-Furnishings/Equipment - - - 1,200,000.00 1,200,000.00 - 1,200,000.00 1,200,000.00 -

C14500 Coleman Phase 1-Furnishings/Equipment 5842-IT Equipment 230,000.00 7.04 230,007.04 230,007.04 - 230,007.04 5843-Furnishings 650,000.00 (2,311.19) 647,688.81 647,688.81 - 647,688.81

C14500 Total Coleman Ph 1-Furnishings/Equipment 880,000.00 7.04 (2,311.19) - 877,695.85 877,695.85 - 877,695.85 -

C14502 Coleman Phase 2-Furnishings/Equipment 5842-IT Equipment 55,000.00 55,000.00 8,598.31 46,401.69 55,000.00 5843-Furnishings 550,000.00 2,311.19 552,311.19 2,151.00 550,160.19 552,311.19 5844-Non-Instructional Equipment - 50,000.00 50,000.00 - 50,000.00 50,000.00

C14502 Total Coleman Ph 2-Furnishings/Equipment 605,000.00 50,000.00 2,311.19 - 657,311.19 10,749.31 646,561.88 657,311.19 -

C14600 Integrated Tech-Furnishings/Equipment 5842-IT Equipment 110,000.00 25,000.00 135,000.00 109,999.91 25,000.09 135,000.00 - 5843-Furnishings 630,000.00 30,000.00 660,000.00 529,751.55 130,248.45 660,000.00 - 5845-Instructional Equipment 900,000.00 (50,000.00) 900,000.00 1,750,000.00 926,069.10 823,930.90 1,750,000.00 -

C14600 Total Integrated Tech-Furnishings/Equipment 1,640,000.00 (50,000.00) - 955,000.00 2,545,000.00 1,565,820.56 979,179.44 2,545,000.00 -

C15450 Lunda Center Technology 5842-IT Equipment 300,000.00 - - - 300,000.00 289,909.68 10,090.32 300,000.00 5860-Professional Services - 45,000.00 - 45,000.00 45,000.00 - 45,000.00

C15450 Total Lunda Center Technology 300,000.00 45,000.00 - - 345,000.00 334,909.68 10,090.32 345,000.00 -

Budget & Facilities Committee 19 March 15, 2016

Project # Project Name Actual Amount

Borrowed Amount

Transferred Proposed Transfers

Future Borrowings Total Revenue

Actual Expenditures to

Date Total Estimated

Future Costs Total Projected

Cost (Over) / Under

Western Technical CollegeCapital Projects Report-Current Projects

As of 2/29/2016

C15521 Phone System 5842-IT Equipment 40,000.00 (5,083.26) - - 34,916.74 34,916.74 - 34,916.74

C15521 Total Phone System 40,000.00 (5,083.26) - - 34,916.74 34,916.74 - 34,916.74 -

C16036 Admin Ctr-3rd Flr Remodel-Furniture/Equip 5843-Furnishings - 35,000.00 - 35,000.00 - 35,000.00 35,000.00 -

C16036 Total Admin Ctr-3rd Flr Remodel-Furniture/Equi - 35,000.00 - - 35,000.00 - 35,000.00 35,000.00 -

C99155 Signage-Exterior-FY16 5844-Non-Instructional Equipment 150,000.00 - - - 150,000.00 115,544.21 34,455.79 150,000.00

C99155 Total Signage-Exterior 150,000.00 - - - 150,000.00 115,544.21 34,455.79 150,000.00 -

C99161 Minor Furnishings & Equipment-FY16 5842-IT Equipment - 5,083.26 - - 5,083.26 - 5,083.26 5,083.26 - 5843-Furnishings - 28,258.38 (6,000.00) 22,258.38 6,252.79 16,005.59 22,258.38 - 5844-Non-Instructional Equipment - - 6,000.00 6,000.00 - 6,000.00 6,000.00 -

C99161 Total Minor Furnishings & Equipment-FY16 - 33,341.64 - - 33,341.64 6,252.79 27,088.85 33,341.64 -

C99171 Minor Furnishings & Equipment-FY17 5842-IT Equipment - - - - - - - - - 5843-Furnishings - - - 200,000.00 200,000.00 - 200,000.00 200,000.00 - 5844-Non-Instructional Equipment - - - - - - - - -

C99171 Total Minor Furnishings & Equipment-FY17 - - - 200,000.00 200,000.00 - 200,000.00 200,000.00 -

C99164 Security Equipment-FY16 5842-IT Equipment 80,000.00 295.73 80,295.73 45,989.00 34,306.73 80,295.73 5844-Non-Instructional Equipment 20,000.00 20,000.00 - 20,000.00 20,000.00

C99164 Total Security Equipment-FY16 100,000.00 295.73 - - 100,295.73 45,989.00 54,306.73 100,295.73 -

C99174 Security Equipment-FY17 5842-IT Equipment - 100,000.00 100,000.00 - 100,000.00 100,000.00 5844-Non-Instructional Equipment - 100,000.00 100,000.00 - 100,000.00 100,000.00

C99174 Total Security Equipment-FY17 - - - 200,000.00 200,000.00 - 200,000.00 200,000.00 -

Total Equipment Projects 4,082,000.00 108,561.15 - 2,555,000.00 6,745,561.15 3,099,833.94 3,595,727.21 6,695,561.15 50,000.00

Total All Current Projects 9,382,000.00 3,394,446.22 - 7,455,000.00 20,231,446.22 6,848,204.71 13,168,752.40 20,016,957.11 214,489.11

Budget & Facilities Committee 20 March 15, 2016