Howard College Board Planning to Budgeting to Student ...

Howard CollegeBoard Planning to Budgeting to Student Success Workshop

August 20, 2020

Strategic GoalsThese four strategic goals provide the

framework for all decisions.

2

Howard College

Employees

Workforce Training

Operations/Safety & Security

Student Success

Who?Who will make it happen??

3

District Employees

4

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?

5

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

7

Student Success

8

All Campuseso Open Howard Collegeo Institutional ZOOM licenseo Unit 4 conversiono Institutionalized PASS Centerso Dual Credit Software

Employee

9

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

10

Since 2007

07/08: $500 / Adm & CEO Steps

08/09: Steps plus $1000

09/10: $750 (Inclusive of Steps)


11/12: $0 (No Steps)

12/13: $0 (No Steps)

13/14: 3 Steps or $1200, whichever is greater


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)


$13.44 annually)


$33.60 annually)

2020/2021

$357.54(decrease of $.46/month &

$5.52 annually)


$3.84 annually)


$9.36 annually)

Employee / Spouse Employee / Children Employee / Family

2019/2020


$18.24 annually)


$12.00 annually)


$30.24 annually)

2020/2021


$4.80 annually)


$3.36 annually)


$8.16 annually)

Health Select Rates

Consumer Directed Health Select

Workforce Training

12

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

13

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?

14

Changing Funding Structure / Tuition & Fees Trends

15

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

16

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


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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


Total Exemptions & Waivers Refunded - - - - - -

Net Not Funded 1,580 57,863 53,565 45,365 40,150 39,742


18

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


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


Total Exemptions & Waivers Refunded - - - - - -

Net Not Funded 727,629 673,460 679,871 783,974 808,522 833,294


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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 - - - - - -


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


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

20

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

21

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

23

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,[email protected] Martinez, Trustee Strategies(512) 476.2572 ext. 215, [email protected]

mailto:[email protected]

mailto:[email protected]

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


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


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


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


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%


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%


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%

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