Post on 04-Jan-2022
Howard CollegeBoard Planning to Budgeting to Student Success Workshop
August 20, 2020
Strategic GoalsThese four strategic goals provide the
framework for all decisions.
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Howard College
Employees
Workforce Training
Operations/Safety & Security
Student Success
Who?Who will make it happen??
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District Employees
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July2013 2014 2015 2016 2017 2018 2019 2020
District✪ 41 37 35 39 34 30 30 37Big Spring 112 110 108 108✪ 107✪ 105✪ 115✪ 117✪Lamesa 2 2 2 2 2 2 3 3San Angelo 95✪ 87✪ 77✪ 79✪ 78✪ 89✪ 97✪ 96✪SWCD 38 41 42 42✪ 44✪ 41✪ 38✪ 35✪FCI 14 14 14 14 13 13 12 13Eden 1 1 0 0 0 0 0 0GEO 7★ 7★ 7★ 7★ 8★ 10★ 10★ 11★Total 310★ 299★ 285★ 291★ 291★ 290★ 308★ 312★
✪Most district positions have SWCD percentage allocation✪ Positions district and campus based (Big Spring – 9; SWCD – 3; San Angelo – 21)✪ 5 positions district and campus based✪ 9 positions district and campus based★ Fully funded by correctional institution★ 12 positions fully grant funded and 26 partially grant funded★ 9 positions fully grant funded and 30 positions partially grant funded★ 12 positions fully grant funded and 14 positions partially grant funded★ 10 positions fully grant funded and 13 positions partially grant funded
Where?Where will we make it happen?
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Physical Facilities ChallengesHCJCD Projects, Deferred and Preventative Maintenance
Master Plan Analysis of Progress
Big SpringLamesaSan AngeloSWCD
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*See Resources in Boardbook
Budgeting?Preliminary Budget
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Student Success
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All Campuseso Open Howard Collegeo Institutional ZOOM licenseo Unit 4 conversiono Institutionalized PASS Centerso Dual Credit Software
Employee
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All Campuseso Salary schedule steps; 9-month faculty schedule will result in greater raises for faculty on contracts greater than 9 monthso Institutionalized Title V positionso Re-banded some non-exempt positions based on responsibility changes and needs of district/campuses
SWCDo Reduced district percentages from 20 to 10% on exempt positions and from 20 to 0% on non-exempt positionso Reduced employee list by two positions
San Angeloo Includes HVAC position that had been frozen; impacting other maintenance employees
Big Springo Added groundskeeper with welding and locksmith duties assigned to two existing positions
HCJCD Raise History
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Since 2007
07/08: $500 / Adm & CEO Steps
08/09: Steps plus $1000
09/10: $750 (Inclusive of Steps)
10/11: $500 (Inclusive of Steps)
11/12: $0 (No Steps)
12/13: $0 (No Steps)
13/14: 3 Steps or $1200, whichever is greater
14/15: $800 (Inclusive of Steps)
15/16: $0
16/17: $500
17/18: Faculty: Step of $463.26 (9-mo schedule, 30-hour week base; increases with length of contract) plus $500; Interpreter: Step of $463.26 / 9 months, 38-hour week base; All below on 12-month, 38-hour week base:Exempt: Schedule base increased plus $377.83 step Non-Exempt: Schedule step of $270.11 plus $230 Cabinet: Schedule base increased plus $569.41 step CEO: Schedule base increased plus $760.99 step
18/19: Faculty: Step of $463.26 Exempt: Step of $377.83 + $85.17 for a total of $463 Non-Exempt: Step of $270.11 + $479.89 for a total of $750 Interpreter: Step of $463.26 Cabinet: Step of $569.41 CEO: Step of $760.99
19/20: $1,000 raise inclusive of step on all schedules; 9-month faculty schedule resulted in greater raises for faculty on contracts greater than 9 months
20/21: Schedule StepsFaculty: $463.26Exempt: $377.83Non-Exempt: $270.11Interpreter: $463.26Cabinet: $569.419-month faculty schedule resulted in greater raises for faculty on contracts greater than 9 months
Employee Insurance RatesLorem ipsum dolor sit amet, consectetur adipiscing elit.
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Employee / Spouse Employee / Children Employee / Family
2019/2020
$358.00(increase of $1.68/month &
$20.16 annually)
$239.70(increase of $1.12/month &
$13.44 annually)
$597.70(increase of $2.80/month &
$33.60 annually)
2020/2021
$357.54(decrease of $.46/month &
$5.52 annually)
$239.38(decrease of $.32/month &
$3.84 annually)
$596.92(decrease of $.78/month &
$9.36 annually)
Employee / Spouse Employee / Children Employee / Family
2019/2020
$322.20(increase of $1.52/month &
$18.24 annually)
$215.72(increase of $1.00/month &
$12.00 annually)
$537.92(increase of $2.52/month &
$30.24 annually)
2020/2021
$321.80(decrease of $.40/month &
$4.80 annually)
$215.44(decrease of $.28/month &
$3.36 annually)
$537.24(decrease of $.68/month &
$8.16 annually)
Health Select Rates
Consumer Directed Health Select
Workforce Training
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Big Springo Repurposing four positions for workforce training area
Lamesao Repurposed Big Spring positions will work with Lamesa on projects
San Angeloo Surg Tech Clinical Coordinatoro CMA instructor/grant-fundedo LVN instructor/grant-funded
SWCDo Re-aligned position for Building Construction Trades instructor
Operations/Safety and Security
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All Campuseso Altered operations/COVID-19o Cyber security effortso Security softwareo Personal protective equipmento Clery Act reporting software
SWCDo SWCD Athletics on holdo Absorbed safety and security increase from 19/20o Roof projects
Lamesao Door replacement
San Angeloo Security FOBSo Absorbed safety and security increase from 19/20o Construction Trades Buildingo Revenue Bond debt retirement plan
Big Springo Roof projectso Coliseum chillero Finish SUB/Cactus Room project
How?How will we make it happen?
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Changing Funding Structure / Tuition & Fees Trends
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2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 Fall 2019 Fall 2020In District 61 71 78 78 81 89 90 90 90 90 90Out of District 76 103 113 118 122 130 137 137 137 137 138Non Resident 100 150 164 173 177 185 186 186 186 186 187
0
20
40
60
80
100
120
140
160
180
200
Tuition & Fees - Full Time Student12 Semester Hours
Changing Funding Structure / Exemptions as of Summer II Semester End
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Tuition Exemption & Waiver Scholarships - Big Spring FY 17/18 FY 18/19 FY 19/20 Account Description G/L Account Budget Actual FYTD Budget Actual FYTD Budget Actual FYTD
* AFDC/TANF Exemption 10-12-01-1010-40040 - - - - - - No State Reimb FY2012 forward
Competitive Scholarship 10-12-01-1010-40041 88,000 94,468 98,700 100,688 100,000 90,133
Deaf and Blind Exemption 10-12-01-1010-40042 5,000 2,460 2,500 852 1,000 -
* Early HS Graduate Exemption ($ from CB Credited to Exp) 10-12-01-1010-40044 - - - - - - No State Funding FY2012 fwd
Fireman Exemption 10-12-01-1010-40045 10,000 - 10,000 29,960 - -
Foster Care Exemption 10-12-01-1010-40046 5,000 4,556 5,000 5,032 5,000 -
Hazlewood Exemption 10-12-01-1010-40047 15,000 6,680 12,000 5,860 5,000 6,415
Military Waiver 10-12-01-1010-40048 - - - - - -
* N/R Tuition-Competitive Waiver (Not Incl in Exemp Schol) 10-12-01-1010-40049 224,000 244,532 254,000 256,829 255,000 229,692 Offset is O/D Tuition
Senior Citizen Exemption 10-12-01-1010-40050 - 702 - 552 - -
* Teacher Aide Exemption ($ from CB Credited Back to Exp) 10-12-01-1010-40051 - 2,600 - 4,719 3,000 1,999 No State Reimb FY2012 forward/Funding reinstated FY2018
* Funded Exemption-Lab/Other 10-12-01-1010-40052 - - - - - 740
Valedictorian Exemption 10-12-01-1010-40054 - 1,748 - 1,244 1,000 15,514
Adoption Exemption 10-12-01-1010-40055 3,000 11,347 7,500 6,055 6,000 13,708
Exemption/Waiver-Lab/Other 10-12-01-1010-40056 16,500 16,340 16,500 19,108 18,000 35,638
@ High School Exemption (See Lamesa) 10-12-01-1010-40057 110,000 62,651 62,900 91,670 80,000 99,896 Eff. 17/18 posted LA's HS Exemptions to LA
Dept of Professional Nursing Faculty Exemption 10-12-01-1010-40058 - - - - - -
Children of Disabled Firemen/Policemen 10-12-01-1010-40059 - - - - - -
* Dependent of Deployed US Armed Forces (Combat Zone) 10-12-01-1010-40060 - - - - - - No State Reimb FY2012 forward
Employee Tuition Waiver 10-12-01-1010-40061 4,200 5,363 4,000 2,346 2,000 4,315
Peace Officer Exemption 10-12-01-1010-40062 - - - 1,368 - 3,123
Competitive Waiver (Non-Athletic) 10-12-01-1010-40063 - - - - - -
Hazlewood Legacy Exemption ## 10-12-01-1010-40064 26,000 37,350 35,000 31,891 30,000 15,022 Not sure will receive reimbursement
* Exemption-Student Activities 20-12-01-3615-40301 400 580 500 416 500 665
* Funded Exemption-Student Activities 20-12-01-3615-40302 - - - - - -
* Exemption-Building Use 22-12-01-3730-40431 3,500 4,080 4,000 3,601 3,500 3,660
* Funded Exemption-Building Use 22-12-01-3730-40432 - - - - - -
Total Revenue 510,600 495,457 512,600 562,191 510,000 520,520
Less: Exemption/Waivers College is Refunded for *
N/R Tuition-Competitive Waiver 10-12-01-1010-40049 224,000 244,532 254,000 256,829 255,000 229,692 Not Reimb by State; Offset is O/D Tuition
Teacher Aide Exemption ($ from CB Credited Back to Exp) - 2,600 - 4,719 3,000 1,999
Total Exemptions & Waivers Refunded 224,000 247,132 254,000 261,548 258,000 231,691
Net Not Funded 286,600 248,325 258,600 300,643 252,000 288,829
Changing Funding Structure / Exemptions as of Summer II Semester End
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Tuition Exemption & Waiver Scholarships - Lamesa FY 17/18 FY 18/19 FY 19/20
Account Description G/L Account Budget Actual FYTD Budget Actual FYTD Budget Actual FYTD
AFDC Exemption 10-12-03-1010-40040 - - - - - - No State Reimb FY2012 forward
Foster Care Exemption 10-12-03-1010-40046 1,500 516 1,000 2,712 2,500 -
Hazlewood Exemption 10-12-03-1010-40047 - 852 - 1,188 1,000 1,132
* Teacher Aide Exemption-LA ($ from CB Credited to Exp) 10-12-03-1010-40051 - - - - 1,188 No State Reimb FY2012 forward/Funding reinstated FY2018
* Funded Exemption-Lab/Other 10-12-03-1010-40052 - - - - - -
Valedictorian Exemption 10-12-03-1010-40054 - - - - - -
Adoption Exemption 10-12-03-1010-40055 - 1,524 - 2,444 2,000 3,768
Exemption/Waiver-Lab/Other 10-12-03-1010-40056 80 130 120 180 150 10
@ High School Exemption 10-12-03-1010-40057 - 52,847 52,000 33,930 34,000 31,020 Eff. 17/18 posted LA's HS Exemptions to LA
* Dep of Deployed US Armed Forces (Combat Zone) 10-12-03-1010-40060 - - - - - - No State Reimb FY2012 forward
Employee Tuition Waiver 10-12-03-1010-40061 - - - - - -
Peace Officer Exemption 10-12-03-1010-40062 - - - - - -
Hazlewood Legacy Exemption 10-12-03-1010-40064 - 1,524 - 4,236 - 2,024
Exemption-Student Activities 20-12-03-3615-40301 - 70 45 115 100 100
* Funded Exemption-Student Activities 20-12-03-3615-40302 - - - - - -
Exemption-Building Use 22-12-03-3730-40431 - 400 400 560 400 500
* Funded Exemption-Building Use 22-12-03-3730-40432 - - - - - -
Total Revenue 1,580 57,863 53,565 45,365 40,150 39,742
Less: Exemption/Waivers College is Refunded for *
Total Exemptions & Waivers Refunded - - - - - -
Net Not Funded 1,580 57,863 53,565 45,365 40,150 39,742
Changing Funding Structure / Exemptions as of Summer II Semester End
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Tuition Exemption & Waiver Scholarships - San Angelo FY 17/18 FY 18/19 FY 19/20 Account Description G/L Account Budget Actual FYTD Budget Actual FYTD Budget Actual FYTD
* AFDC/TANF Exemption 10-12-02-1010-40040 - - - - - - No State Reimb FY2012 forward
Deaf and Blind Exemption 10-12-02-1010-40042 8,000 9,324 9,100 5,648 6,500 14,592
* Early HS Graduate Exemption ($ from CB Credited to Exp) 10-12-02-1010-40044 - - - - - - No State Funding FY2012 fwd
Fireman Exemption 10-12-02-1010-40045 75,000 29,068 25,660 71,848 71,848 52,152
Foster Care Exemption 10-12-02-1010-40046 12,583 12,395 15,076 11,768 13,652 20,447
Hazlewood Exemption 10-12-02-1010-40047 44,454 48,289 52,000 67,840 63,354 89,225
Military Waiver 10-12-02-1010-40048 4,786 2,208 4,200 1,141 1,812 -
Senior Citizen Exemption 10-12-02-1010-40050 - - - - - -
* Teacher Aide Exemption ($ from CB Credited Back to Exp) 10-12-02-1010-40051 - - - - - - No State Reimb FY2012 forward/Funding reinstated FY2018
* Funded Exemption-Lab/Other 10-12-02-1010-40052 - - - - - -
Valedictorian Exemption 10-12-02-1010-40054 - 1,188 1,100 - - -
Adoption Exemption 10-12-02-1010-40055 8,648 12,328 12,400 14,352 17,076 25,688
Exemption/Waiver-Lab/Other 10-12-02-1010-40056 10,339 7,148 8,700 14,009 13,623 16,931
High School Exemption 10-12-02-1010-40057 475,000 446,180 435,000 483,540 490,420 473,091
Dept of Professional Nursing Faculty Exemption 10-12-02-1010-40058 - - - - - -
Children of Disabled Firemen/Policemen 10-12-02-1010-40059 - - - - - - No State Reimb FY2012 forward
* Dependent of Deployed US Armed Forces (Combat Zone) 10-12-02-1010-40060 - - - - - -
Employee Tuition Waiver 10-12-02-1010-40061 3,500 3,364 5,700 1,704 1,704 1,032
Peace Officer Exemption 10-12-02-1010-40062 - - - - - 2,332
Competitive Waiver (Non-Athletic) 10-12-02-1010-40063 - - - - - - Not sure will receive reimbursement
Hazlewood Legacy Exemption ## 10-12-02-1010-40064 62,020 70,322 70,000 71,824 83,203 80,562
Exemption-Student Activities 20-12-02-3615-40301 1,322 880 1,135 730 870 1,336
* Funded Exemption-Student Activities 20-12-02-3615-40302 - - - - - 1,411
Exemption-Building Use 22-12-02-3730-40431 21,977 30,766 39,800 39,570 44,460 54,495
* Funded Exemption-Building Use 22-12-02-3730-40432 - - - - -
Total Revenue 727,629 673,460 679,871 783,974 808,522 833,294
Less: Exemption/Waivers College is Refunded for *
Total Exemptions & Waivers Refunded - - - - - -
Net Not Funded 727,629 673,460 679,871 783,974 808,522 833,294
Changing Funding Structure / Exemptions as of Summer II Semester End
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Tuition Exemption & Waiver Scholarships - SWCD FY 17/18 FY 18/19 FY 19/20 Account Description G/L Account Budget Actual FYTD Budget Actual FYTD Budget Actual FYTD
Deaf and Blind Exemption 15-12-04-1010-40042 125,000 144,862 120,000 149,324 100,000 108,934
Foster Care Exemption 15-12-04-1010-40046 - 2,152 - 1,076 - -
Senior Citizen Exemption 15-12-04-1010-40050 - - - - - -
Exemption/Waiver-Lab/Other 15-12-04-1010-40056 6,000 7,795 4,800 5,688 5,500 4,066
Employee Tuition Waiver 15-12-04-1010-40061 2,500 1,605 2,000 351 500 1,571
* Competitive Waiver (Non-Athletic) 15-12-04-1010-40063 16,000 50,458 30,000 42,152 40,000 21,240
Hazelwood Legacy Exemption 15-12-04-1010-40064 4,000 1,014 1,000 1,506 1,000 -
Exemption-Student Activities 25-12-04-3615-40301 4,000 3,894 2,700 3,372 3,500 2,413
Exemption-Building Use 27-12-04-3730-40431 8,000 7,500 5,600 6,879 7,000 5,406 Total Revenue 165,500 219,280 166,100 210,348 157,500 143,630
Less: Exemption/Waivers College is Refunded for *
N/R Tuition-Competitive Waiver 15-12-04-1010-40063 16,000 50,458 30,000 42,152 40,000 21,240
Total Exemptions & Waivers Refunded 16,000 50,458 30,000 42,152 40,000 21,240
Net Not Funded 149,500 168,822 136,100 168,196 117,500 122,390
Tuition Exemption & Waiver Scholarships - District FY 17/18 FY 18/19 FY 19/20
Budget Actual FYTD Budget Actual FYTD Budget Actual FYTD
District Total 1,165,309 1,148,470 1,128,136 1,298,177 1,218,172 1,284,255
Financial Aid
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18-19 19-20
Federal Grants Awarded $4,879,103.01 $5,156,900.9
Loans $2,287,757.00 $2,191,767.00
State Grants/Scholarships $286,299.17 $279,121.41
Tuition Remissions/Waivers $1,542,804.52 $1,558,867.38
Athletic Scholarships $830,365.23 $801,724.02
Academic Scholarships including Departmental, Memorial and Outside Aid $1,253,414.49 $1,699,886.75
Total Aid Administered $11,079,743.42 $11,688,267.55
Select Single & Multi Year Federal and State Grants
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Nursing Shortage $624,523
Perkins $178,089 AEL $683,193 Title V PASS
$525,000
CVWDB Construction
Trades $268,000
CARES ACT $727,304 $727,303
$1,454,607
CARES ACT HSI $91,291
Foundation Assets
22
2018-2019: $5,263,392
2019-2020: $5,420,888
Total2018-2019: $4,265,235
2019-2020: $4,469,864
Big Spring 2018-2019:
$612,422
2019-2020: $582,468
SWCD2018-2019: $385,735
2019-2020: $368,556
San Angelo
Fund Balance Analysis
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HOWARD COLLEGE CURRENT UNRESTRICTED FUND BALANCE VS, CURRENT UNRESTRICTED BUDGET
Updated 2/19/2020 19/20 CU 8/31/19 CU CU/FUND BAL. Rec. FB @ Excess FB Change in FB
Excludes Cumulative GASBs 68 & 75 Entries Budget * Fund Bal @ as % of Budget 30% of Budget Above 30% '18 to '19District $ 37,437,155 $ 16,847,155 45% $ 11,231,147 $ 5,616,008 $ 1,478,254 District Ex/SWCD $ 32,701,370 $ 13,971,699 43% $ 9,810,411 $ 4,161,288 $ 1,139,828 Big Spring ** $ 22,550,543 $ 8,637,682 38% $ 6,765,163 $ 1,872,519 $ 1,275,414 Lamesa (includes 10% District Cost) $ 360,775 $ 73,920 20% $ 108,233 $ (34,313) $ 16,631 San Angelo (Includes 10% District Cost) *** $ 9,790,052 $ 5,260,097 54% $ 2,937,016 $ 2,323,081 $ (152,217)
SWCD **** $ 4,735,785 $ 2,875,456 61% $ 1,420,736 $ 1,454,720 $ 338,426
Includes Cumulative GASBs 68 & 75 entries (per AFR & GL)
FY 18/19 Net Pension (TRS) Expense $166,060 & Net OPEB (ERS) Expense $2,529,667
District @ $ 37,437,155 $ (12,212,553) -33% $ 11,231,147 $ (23,443,700) $ (1,217,473)District Ex/SWCD $ 32,701,370 $ (11,249,238) -34% $ 9,810,411 $ (21,059,649) $ (1,344,039)
Big Spring ** $ 22,550,543 $ (9,409,216) -42% $ 6,765,163 $ (16,174,379) $ (492,112)Lamesa (includes 10% District Cost) $ 360,775 $ 73,920 20% $ 108,233 $ (34,313) $ 16,631 San Angelo (Includes 10% District Cost) *** $ 9,790,052 $ (1,913,942) -20% $ 2,937,016 $ (4,850,958) $ (868,558)
SWCD **** $ 4,735,785 $ (963,315) -20% $ 1,420,736 $ (2,384,051) $ 126,566
* Excludes Internal Transfers
** 19/20 CU Budget Includes $1,927,783 for projects from Fund Balance ($90,000 for Sprinkler System, $26,400 for Concrete Work @ Daycare, $56,567 to Complete SUB Restroom Renovations, $4,816 for Daycare Playground Equipment, and $1,750,000 for Storm Damage Repairs from Insurance Claim).
*** 19/20 CU Budget Includes $342,389 for projects from Fund Balance ($223,600 for Technology Upgrades, $63,069 for Campus Security, $10,720 for Security Access Controls, $45,000 for the Construction Trades Building).
**** 19/20 CU Budget Includes $533,852 for projects from Fund Balance ($130,000 for Security, $25,000 for Audiology Equipment, $6,150 to Repair Gas Lines in Science Building, $48,702 to Complete Repairs on Coach Bus, and $324,000 for Storm Damage Repairs from Insurance Claim).
@ GASB 75 required the restatement of the 8/31/17 fund balance for the cumulative effect of change in accounting principle for ($23,358,097) district-wide. Due to the lack of materiality of payroll and benefits for the Lamesa site, the GASB 75 restatement was not applied to Lamesa.
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Final Formula Funding for FYs 2020-2021
FormulaFY 18-19
Biennium (millions)
Original Funding Ask
Final HB1 Conference
Report
Final HB1 Increase
Over FY 18-19
Core Operations $68.0 $68.00 $68.0 $0.0
Contact Hours $1,516.6 $1,547.10 $1,533.7 $17.1M
Bachelor of Applied
Technology$2.8 $3.3 $3.3 $.5M
Student Success Points
$180.0 ($172 per SSP)
$241.8* ($215 per SSP)
$228.3 ($202.5 per SSP)
$48.3M
Hold Harmless at 95%
(new)$1.9M $1.9M
TOTAL $1,767.4 $1,804.2 $1,839.2 $67.8M
*Reflects updated Spring 2019 Student Success Point figures.
For more information, pleasecontact:Dustin Meador, GovernmentRelations(512) 476.2572 ext. 211,dmeador@tacc.orgRose Martinez, Trustee Strategies(512) 476.2572 ext. 215, rmartinez@tacc.org
Changing Funding Structure / 86th Legislative Session
Add a footer 25
Core Ops HB1 Dollar AmtsCH BAT SSP
Pre-HH Total Hold Harmless
DifferenceOver 18-19$ / %
Howard $1,360,812 $11,086,349 $1,241,798 $13,688,959 - $967,842 7.61%
NO BUDGET REDUCTIONS FOR COMMUNITY COLLEGES
Student Success
26
Base Year Success Point ComparisonDifference from 2017
Success Points
Three-year average = 6,241
2017 2018 2019% ChangeFY 2017 to
FY 2019
TOTAL POINTS 6,138 6,357 6,228 1.5%Math Readiness 180 222 227 26.1 %Reading Readiness 75 68 72 -4.0%Writing Readiness 64 32 23 -64.1%Students Who Complete 15 SCH 1,308 1,230 1,228 -6.1%Students Who Complete 30 SCH 609 634 629 3.3%Student Transfers to 4-Yr Institution 856 1,058 778 -9.1%Students Who Pass FCL Math Course 641 673 740 15.4%Students Who Pass FCL Reading Course 670 652 656 -2.1%Students Who Pass FCL Writing Course 444 408 409 -7.9%Degrees or Certs in Critical Fields 457 439 509 11.4%Degrees, Core Curriculum, or Certs (Unduplicated) 836 942 958 14.6%
Contact Hours
27
Big Spring19%
Big Spring High Schools
11%
Big Spring Online10%
Lamesa1%
Lamesa High Schools
2%
San Angelo29%
San Angelo High Schools
12%
San Angelo Online13%
VCT0%
SWCID3%
SWCID Online0%
Howard College2018 - 2019 General Studies/Workforce Education
Contact Hour % by Campus
Big Spring16%
Big Spring High Schools
12%
Big Spring Online10%
Lamesa1%Lamesa High
Schools2%
San Angelo29%
San Angelo High Schools
12%
San Angelo Online16%
VCT0%
SWCID2%
SWCID Online0%
Howard College2019 - 2020 General Studies/Workforce Education
Contact Hour % by Campus
Contact Hours
28
Big Spring13%
Federal Prison66%
Lamesa0%
San Angelo21%
2018-2019 Workforce TrainingContact Hour % by Campus
Big Spring12%
Federal Prison64%
Lamesa0%
San Angelo24%
2019-2020 Workforce TrainingContact Hour % by Campus
Funding Methodology
29
Contact HourFunding*
15/16 - 16/1717/18 – 18/1919/20-20/21
CoreOperations
15/16 - 16/1717/18 – 18/1919/20-20/21
StudentSuccess
15/16 - 16/1717/18 – 18/1919/20-20/21
Total
15/16 - 16/1717/18 – 18/1919/20-20/21
District /Big Spring
$ 3,468,291 $ 363,500 $ 323,802 $ 4,155,593
$ 3,087,391 $ 542,264 $ 233,548 $ 3,863,203
$3,307,172 $523,913 $302,470 $4,133,555
Lamesa$23,196 $8,617 $31,813
$67,781 $24,145 $91,926
San Angelo
$ 1,855,379 $ 136,500 $ 255,345 $ 2,247,224
$ 2,074,877 $ 138,142 $ 252,524 $ 2,465,543
$2,168,222 $156,493 $294,284 $2,618,999
Total
$ 5,323,670 $ 500,000 $ 579,147 $ 6,402,817
$ 5,185,464 $ 680,406 $ 494,688 $ 6,360,559
$5,543,175 $680,406 $620,899 $6,844,480
Texas House Higher Education Committee
30
Interim Chargeso 300 x 300 Initiativeo Legislative Appropriation Request
Changing Funding Structures / Taxing History
31
Fiscal Year Effective M&O M&O Rate M&O Tax Levy % I&S Rate Total Rate2000/2001 0.235030 0.258540 10.003% 0.000000 0.258540
2001/2002 0.235340 0.258540 9.858% 0.000000 0.258540
2002/2003 0.269850 0.269850 0.0% 0.000000 0.269850
2003/2004 0.275610 0.275610 0.0% 0.000000 0.275610
2004/2005 0.268890 0.275610 2.53% 0.000000 0.275610
2005/2006 0.253020 0.273000 7.898% 0.000000 0.273000
2006/2007 0.223530 0.241200 7.9% 0.000000 0.241200
2007/2008 0.194210 0.209600 7.92% 0.079483 0.289083
2008/2009 0.177365 0.191236 7.82% 0.086769 0.278000
2009/2010 0.222551 0.222551 0.0% 0.092987 0.315538
2010/2011 0.204912 0.204912 0.0% 0.080706 0.285618
2011/2012 0.168320 0.168320 0.0% 0.070187 0.238507
2012/2013 0.118932 0.128440 7.69% 0.048176 0.176616
2013/2014 0.139711 0.150880 7.96% 0.052858 0.203738
2014/2015 0.126092 0.136171 7.9% 0.040449 0.176620
2015/2016 0.168447 0.201916 19.87% 0.019707 0.251623
2016/2017 0.243692 0.263163 7.99% 0.050635 0.313798
2017/2018 0.258088 0.265831 3.00% 0.048454 0.314285
2018/2019 0.18534 0.20115 7.99% 0.03216 0.23232
2019/2020 0.17239 0.18665 7.99% 0.02399 0.21064
Changing Funding Structures / Taxing History
32
Taxable Value M&O Levy I&S Levy Total Levy M&O +/-Changes
2010/2011 $ 2,116,124,189 $ 4,366,192 $ 1,707,839 $ 6,044,032 $ 53,464
2011/2012 $ 2,547,756,563 $ 4,288,384 $ 1,788,194 $ 6,076,578 ( $ 77,808)
2012/2013 $ 3,562,421,156 $ 4,575,574 $ 1,716,232 $ 6,291,806 $ 287,190
2013/2014 $ 3,246,656,748 $ 4,898,556 $ 1,716,118 $ 6,614,674 $ 322,982
2014/2015 $ 4,023,251,151 $ 5,478,501 $ 1,627,365 $ 7,105,866 $ 579,945
2015/2016 $ 3,274,521,003 $ 6,611,782 $ 1,627,666 $ 8,239,448 $ 1,133,281
2016/2017 $ 2,768,180,314 $ 7,284,826 $ 1,401,668 $ 8,686,494 $ 673,044
2017/2018 $ 2,920,628,536 $ 7,763,936 $ 1,415,161 $ 9,179,097 $ 479,110
2018/2019 $4,305,867,891 $8,618,281 $1,384,939 $10,003,220 $854,345
2019/2020 $5,439,658,144 $10,152,850 $1,305,083 $11,457,933 $1,534,569
Since 2010/11: $ 5,840,122
Taxing Information
33
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20Debt Service 0.080706 0.070187 0.048176 0.052858 0.040449 0.049707 0.050635 0.048454 0.032164 0.023992Current Operations 0.204912 0.168320 0.128440 0.150880 0.136171 0.201916 0.263163 0.265831 0.200152 0.186645
0
0.05
0.1
0.15
0.2
0.25
0.3
0.35
Property Tax Rates Assessed per $100 ValuationLast 10 Fiscal Years
Taxing Information
34
Taxable Assessed Value (TA)
Less Exemptions
Assessed Valuation of Property
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2008-092009-10
2010-112011-12
20121-132013-14
2014-152015-16
2016-20172017-2018
2008-09 2009-10 2010-11 2011-12 20121-13 2013-14 2014-15 2015-16 2016-2017 2017-2018Taxable Assessed Value (TA) 2,200,923 1,904,446 2,128,913 2,524,130 3,484,809 3,372,545 4,758,514 4,051,549 3,572,652 5,258,562Less Exemptions 489,189 786,311 72,144 687,615 697,853 692,447 727,753 765,644 785,238 951,525Assessed Valuation of Property 2,670,112 2,690,757 2,850,357 3,211,745 4,182,662 4,064,992 4,030,761 3,285,905 2,787,414 4,307,037
Net Assessed Valuation - Last 10 Fiscal Years
Taxing Information
35
0
2000
4000
6000
8000
10000
12000
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19Delinquent Collections for M&O and I&S 103 123 76 82 66 58 73 71 125 353Current Tax Collections for I&S 1749 1724 1743 1682 1750 1613 1615 1400 1398 1378Current Tax Collections for M&O 4181 4227 4180 4484 4995 5433 6559 7280 7771 9241
Property Tax CollectedLast 10 Fiscal Years
Tax Rate Calculation
36
ESTIMATED 2020 TAX RATE CALCULATIONS8/20/20
for HOWARD COUNTY JUNIOR COLLEGE DISTRICT2019 Adjusted Value $ 5,611,824,928
M&O Tax Rate 2019 $ 0.1866450
I&S Tax Rate 2019 $ 0.0239920
Total Tax Rate 2019 $ 0.2106370
Adjusted M&0 Tax Levy 2019 $ 10,474,191
Adjusted I&S Tax Levy 2019 $ 1,346,389
Adjusted Total Tax Levy 2019 $ 11,820,580
2020 Total Taxable Value $ 5,719,285,799
2020 Adjusted Tax Value $ 5,693,338,703
NNR M&O Tax Rate 2020 (adjusted) $ 0.1850350
Voter Approval M&O Rate 2020 $ 0.1998378
I&S Tax Rate 2020 $ 0.0279390
Total No New Revenue Tax Rate 2020 (per TAC Tax Rate W/S) $ 0.2079790
Total Voter Approval Tax Rate 2020 $ 0.2277768
Tax Rate Calculation
37
ESTIMATED 2020 M&O TAX LEVY
TAX RATE INCREASE % CALCULATED 2020 M&O TAX RATE
APPROXIMATE INCREASE IN M&O TAX LEVY 2020 Total Taxable Value APPROXIMATE TOTAL
2020 M&O TAX LEVY
M&O No New Revenue Rate (NNR) $ 0.1850350 $ - $ 5,719,285,799 $ 10,582,680
1.00% $ 0.1868854 $ 104,742 $ 10,688,507
2.00% $ 0.1887357 $ 209,484 $ 10,794,334
3.00% $ 0.1905861 $ 314,226 $ 10,900,161
4.00% $ 0.1924364 $ 418,968 $ 11,005,988
5.00% $ 0.1942868 $ 523,710 $ 11,111,815
6.00% $ 0.1961371 $ 628,451 $ 11,217,641
7.00% $ 0.1979875 $ 733,193 $ 11,323,468
7.99% $ 0.1998193 $ 836,888 $ 11,428,237
8.00% $ 0.1998378 $ 837,935 $ 11,429,295
Tax Rate Calculation
38
ESTIMATED 2020 M&O TAX RATE CALCULATIONS - AVERAGE HOME VALUE
2019 AVERAGE HOME VALUE 2019 M&O Tax Rate AMOUNT OF2019 M&O TAX
$ 81,284.00 $ 0.186645 $ 151.71 (Confirmed w/ TAC 7/24/19) BASED ON CHANGE IN TAX BASE
2020 AVERAGE HOME VALUEASSUMED 2020 M&O TAX
RATE AMOUNT OF 2020 M&O TAX
$ INCREASE/ (DECREASE) IN M&O TAX 2019 COMPARED
TO 2020TAX RATE INCREASE %
$ INCREASE/ (DECREASE) IN M&O
TAX ABOVE 2020 NNR
$ 90,252.00 (Confirmed w/ TAC 7/29/20)
$ CHANGE FROM 2019 $ 8,968.00 % CHANGE FROM 2019 11.03%
M&O No New Revenue Rate (NNR) $ 0.1850350 $ 167.00 $ 15.29 0.00%1.00% $ 0.1868854 $ 168.67 $ 16.96 1.00% $ 1.67 2.00% $ 0.1887357 $ 170.34 $ 18.63 2.00% $ 3.34 3.00% $ 0.1905861 $ 172.01 $ 20.30 3.00% $ 5.01 4.00% $ 0.1924364 $ 173.68 $ 21.97 4.00% $ 6.68 5.00% $ 0.1942868 $ 175.35 $ 23.64 5.00% $ 8.35 6.00% $ 0.1961371 $ 177.02 $ 25.31 6.00% $ 10.02 7.00% $ 0.1979875 $ 178.69 $ 26.98 7.00% $ 11.69
7.99% $ 0.1998193 $ 180.34 $ 28.63 7.99% $ 13.34
Tax Rate Calculation
39
ESTIMATED 2020 M&O TAX RATE CALCULATIONS - $100,000 PROPERTY
2019 PROPERTY VALUE 2019 M&O Tax Rate AMOUNT OF2019 M&O TAX
$ 100,000.00 $ 0.186645 $ 186.65 BASED ON CHANGE IN TAX BASE
2020 PROPERTY VALUE ASSUMED 2020 M&O TAX RATE AMOUNT OF 2020 M&O
TAX
$ INCREASE/ (DECREASE) IN M&O TAX 2019 COMPARED
TO 2020TAX RATE INCREASE %
$ INCREASE/ (DECREASE) IN M&O
TAX ABOVE 2020 NNR
$ 100,000.00
M&O No New Revenue Rate (NNR) $ 0.1850350 $ 185.04 $ (1.61) 0.00%
1.00% $ 0.1868854 $ 186.89 $ 0.24 1.00% $ 1.85
2.00% $ 0.1887357 $ 188.74 $ 2.09 2.00% $ 3.70
3.00% $ 0.1905861 $ 190.59 $ 3.94 3.00% $ 5.55
4.00% $ 0.1924364 $ 192.44 $ 5.79 4.00% $ 7.40
5.00% $ 0.1942868 $ 194.29 $ 7.64 5.00% $ 9.25
6.00% $ 0.1961371 $ 196.14 $ 9.49 6.00% $ 11.10
7.00% $ 0.1979875 $ 197.99 $ 11.34 7.00% $ 12.95
7.99% $ 0.1998193 $ 199.82 $ 13.17 7.99% $ 14.78
Tax Rate Calculation
40
ESTIMATED 2020 TOTAL TAX LEVY
TAX RATE INCREASE %CALCULATED 2020 TOTAL TAX RATE (M&O PLUS I&S)
APPROXIMATE INCREASE IN TOTAL TAX LEVY 2020 Total Taxable Value
APPROXIMATE TOTAL 2020
(M&O PLUS I&S) TAX LEVY
% CHANGE in 2020 TAX LEVY
M&O No New Revenue Rate (NNR) $ 0.2129740 $ 290,779 $ 5,719,285,799 $ 12,180,592 2.45%
1.00% $ 0.2148244 $ 396,606 $ 12,286,419 3.34%
2.00% $ 0.2166747 $ 502,432 $ 12,392,245 4.23%
3.00% $ 0.2185251 $ 608,259 $ 12,498,072 5.12%
4.00% $ 0.2203754 $ 714,086 $ 12,603,899 6.01%
5.00% $ 0.2222258 $ 819,913 $ 12,709,726 6.90%
6.00% $ 0.2240761 $ 925,740 $ 12,815,553 7.79%
7.00% $ 0.2259265 $ 1,031,566 $ 12,921,379 8.68%
7.99% $ 0.2277583 $ 1,136,335 $ 13,026,148 9.56%
8.00% $ 0.2277768 $ 1,137,393 $ 13,027,206 9.57%
Tax Rate Calculation
41
ESTIMATED 2020 TOTAL TAX RATE CALCULATIONS - AVERAGE HOME VALUE
2019 AVERAGE HOME VALUE 2019 TOTAL TAX RATE AMOUNT OF2019 TOTAL TAX
$ 81,284.00 $ 0.210637 $ 171.21 (Confirmed w/ TAC 7/24/19)
2020 AVERAGE HOME VALUEASSUMED 2020
TOTAL TAX RATE (M&O PLUS I&S)
AMOUNT OF 2020 TOTAL TAX
$ INCREASE/ (DECREASE) IN TOTAL TAX 2019
COMPARED TO 2020
% CHANGE ABOVE TOTAL NNR
(M&O PLUS I&S)
% CHANGE TOTAL TAX AMOUNT 2019
COMPARED TO 2020
$ 90,252.00 (Confirmed w/ TAC 7/29/20)
$ CHANGE FROM 2019 $ 8,968.00 % CHANGE FROM 2019 11.03%
M&O No New Revenue Rate (NNR) $ 0.2129740 $ 192.21 $ 21.00 2.40% 12.26%1.00% $ 0.2148244 $ 193.88 $ 22.67 3.29% 13.24%2.00% $ 0.2166747 $ 195.55 $ 24.34 4.18% 14.22%3.00% $ 0.2185251 $ 197.22 $ 26.01 5.07% 15.19%4.00% $ 0.2203754 $ 198.89 $ 27.68 5.96% 16.17%5.00% $ 0.2222258 $ 200.56 $ 29.35 6.85% 17.14%6.00% $ 0.2240761 $ 202.23 $ 31.02 7.74% 18.12%7.00% $ 0.2259265 $ 203.90 $ 32.69 8.63% 19.09%7.99% $ 0.2277583 $ 205.56 $ 34.34 9.51% 20.06%
Tax Rate Calculation
42
ESTIMATED 2020 TOTAL TAX RATE CALCULATIONS - $100,000 PROPERTY
2019 PROPERTY VALUE 2019 TOTAL TAX RATE AMOUNT OF2019 TOTAL TAX
$ 100,000.00 $ 0.210637 $ 210.64
2020 PROPERTY VALUE ASSUMED2020 TOTAL TAX RATE
(M&O PLUS I&S)
AMOUNT OF 2020 TOTAL TAX
$ INCREASE/ (DECREASE) IN TOTAL TAX 2019 COMPARED
TO 2020
% CHANGE ABOVE TOTAL NNR (M&O
PLUS I&S)
% CHANGE TOTAL TAX AMOUNT 2019
COMPARED TO 2020
$ 100,000.00
M&O No New Revenue Rate (NNR) $ 0.2129740 $ 212.97 $ 2.34 2.40% 1.11%
1.00% $ 0.2148244 $ 214.82 $ 4.19 3.29% 2.45%
2.00% $ 0.2166747 $ 216.67 $ 6.04 4.18% 3.53%
3.00% $ 0.2185251 $ 218.53 $ 7.89 5.07% 4.61%
4.00% $ 0.2203754 $ 220.38 $ 9.74 5.96% 5.69%
5.00% $ 0.2222258 $ 222.23 $ 11.59 6.85% 6.77%
6.00% $ 0.2240761 $ 224.08 $ 13.44 7.74% 7.85%
7.00% $ 0.2259265 $ 225.93 $ 15.29 8.63% 8.93%
7.99% $ 0.2277583 $ 227.76 $ 17.12 9.51% 10.00%