Break-Even Enrollment Reports

EXST sends a series of break-even enrollment reports to academic units offering courses that do not meet break-even enrollment. The report shows the course’s total net revenue, course expenses (instructor salary, etc.), as well as the EXST per seat administrative fee. The report also shows the adjusted net revenue and the needed break-even enrollment number (calculated at the in-state tuition rate). EXST will NOT support under enrolled courses that cause a department to have a net loss for the session. If the course is offered, the college is responsible for absorbing the overall loss to the department. Academic units are asked to adhere to the cancellation deadline listed on the calendar. At the request of the Academic Unit, EXST cancels the course and student and directs the student via email to select another Winter Session course. The student must be given sufficient time for both notification and re-registration.

Break-Even Enrollment Calculation

To determine the number of seats needed to cover To determine the number of seats needed to cover all course-related expenses (faculty, TA and student labor salaries (including fringe benefits), course supplies and materials, and EXST administrative fee) use the following break-even enrollment formula:

$$\frac{\mathrm{<mtext>(((Faculty\; full\; salary\; +\; TA\; salary\; +\; Labor\; salary)\; x\; Fringe\; rate)\; +\; Supplies)</mtext>}}{\mathrm{<mtext>((Number\; of\; credits\; x\; Credit\; rate)\; –\; EXST\; Administrative\; Fee)</mtext>}}=\text{Total Break-Even Enrollment}$$

Winter Session 2025 (2412) Rates

**Note: Fringe Rates vary by group. It is 5.4% for the Legislated Benefits, 24.3% for the Limited Benefits Group, 29.3% for the Faculty Group or 35.4% for the Staff Group. For Winter Session. most instructional cost will be at the 5.4% rate however rates may be higher for Salary transfers.

For example, we are using 5.4%.

• Fringe Rate: 5.4%, (.054)
• EXST Administrative Cost: $140 per Seat

EXST Administrative Cost: $130 per Seat

**Note: Tuition rates and EXST Administrative Fee are subject to change.

Example: Assume course expenses that include a lecturer full salary of $5,400.72 and TA salary of $3,908.24, labor salary of $1,000 and supplies of $250 with course revenue of three credits at the undergraduate, resident credit rate less the $140 per seat administrative cost:

$$\frac{\mathrm{(((5,400.72\; +\; 3,908.24)\; +\; 1,000)\; x\; 1.054)\; +\; 250)}}{\mathrm{((3\; x\; 412)\; –\; 140)}}=\frac{\mathrm{11,115.64}}{\mathrm{1,096}}=\text{11 Students (rounded up)}$$