Data Center: Your central resource for Massachusetts public higher education data

Community Colleges—Primary Reserve Ratio*
Institution Name Category Fiscal Year
2009
Fiscal Year
2010
Fiscal Year
2011
Fiscal Year
2012
Fiscal Year
2013
Berkshire Community College Operating
expenses
$21,981,430 $23,268,920 $24,745,694 $25,008,737 $25,231,423
Primary Reserve 4.1 8.5 10.5 8.9 8.2
Unrestricted & Expendable
Net Assets
$900,491 $1,987,789 $2,610,488 $2,217,203 $2,059,161
Bristol Community College Operating
expenses
$50,728,468 $52,228,153 $58,751,468 $61,407,942 $63,689,382
Primary Reserve 15.2 26.7 29.3 26.4 24.4
Unrestricted & Expendable
Net Assets
$7,692,157 $13,945,529 $17,198,561 $16,220,049 $15,566,228
Bunker Hill Community College Operating
expenses
$61,025,246 $65,771,401 $75,411,323 $80,407,057 $87,535,949
Primary Reserve 9.2 13.3 16.2 17.7 13.0
Unrestricted & Expendable
Net Assets
$5,604,300 $8,718,926 $12,180,663 $14,257,806 $11,337,924
Cape Cod Community College Operating
expenses
$29,310,779 $30,929,439 $31,162,540 $30,967,270 $31,190,211
Primary Reserve 8.0 13.4 20.6 23.8 23.2
Unrestricted & Expendable
Net Assets
$2,347,329 $4,132,663 $6,421,801 $7,358,923 $7,240,712
Greenfield Community College Operating
expenses
$24,585,351 $25,479,847 $26,122,390 $26,815,750 $26,493,779
Primary Reserve -5.6 -3.2 -2.0 -9.3 -9.9
Unrestricted & Expendable
Net Assets
$-1,374,253 $-805,880 $-514,142 $-2,486,814 $-2,628,336
Holyoke Community College Operating
expenses
$51,983,459 $55,760,245 $60,144,409 $60,310,792 $61,474,865
Primary Reserve 10.3 13.4 17.7 16.2 17.4
Unrestricted & Expendable
Net Assets
$5,378,308 $7,498,187 $10,649,784 $9,761,765 $10,698,217
MassBay Community College Operating
expenses
$37,599,099 $40,563,018 $43,771,108 $44,953,059 $44,622,052
Primary Reserve 9.4 6.7 1.8 0.6 -0.1
Unrestricted & Expendable
Net Assets
$3,520,999 $2,729,390 $773,197 $256,293 $-60,444
Massasoit Community College Operating
expenses
$48,806,294 $53,662,034 $59,996,508 $61,815,825 $63,672,687
Primary Reserve 2.7 11.0 13.3 12.3 14.6
Unrestricted & Expendable
Net Assets
$1,322,225 $5,887,628 $7,962,245 $7,590,721 $9,301,374
Middlesex Community College Operating
expenses
$59,137,670 $62,585,271 $65,627,058 $68,100,332 $70,720,758
Primary Reserve 5.7 15.9 23.2 22.5 24.8
Unrestricted & Expendable
Net Assets
$3,345,246 $9,921,556 $15,236,106 $15,290,711 $17,512,122
Mt. Wachusett Community College Operating
expenses
$39,152,261 $40,175,239 $43,603,909 $45,303,408 $46,720,927
Primary Reserve -7.4 3.4 9.1 9.1 8.6
Unrestricted & Expendable
Net Assets
$-2,897,865 $1,361,303 $3,982,157 $4,140,494 $4,005,962
North Shore Community College Operating
expenses
$54,828,412 $57,289,079 $60,280,538 $61,262,173 $62,866,897
Primary Reserve 5.5 10.4 14.7 12.3 11.4
Unrestricted & Expendable
Net Assets
$3,018,837 $5,958,019 $8,847,170 $7,545,256 $7,184,371
Northern Essex Community College Operating
expenses
$44,454,914 $48,194,490 $52,072,611 $56,569,865 $56,434,544
Primary Reserve -0.4 1.8 10.2 6.8 11.5
Unrestricted & Expendable
Net Assets
$-160,993 $870,459 $5,308,951 $3,845,298 $6,479,587
Quinsigamond Community College Operating
expenses
$50,255,216 $56,806,177 $61,614,905 $64,750,331 $69,799,254
Primary Reserve 14.6 19.0 12.3 10.2 10.5
Unrestricted & Expendable
Net Assets
$7,344,919 $10,778,997 $7,581,020 $6,631,927 $7,329,053
Roxbury Community College Operating
expenses
$26,021,825 $29,604,149 $29,685,038 $30,922,852 $29,413,023
Primary Reserve -0.5 3.7 1.2 -2.9 -4.1
Unrestricted & Expendable
Net Assets
$-131,151 $1,099,186 $355,038 $-899,285 $-1,211,677
Springfield Technical Community College Operating
expenses
$63,670,216 $66,049,909 $71,476,523 $71,154,084 $72,176,045
Primary Reserve 7.6 13.0 16.1 18.1 19.8
Unrestricted & Expendable
Net Assets
$4,849,871 $8,574,826 $11,499,541 $12,887,266 $14,264,060
Page created 8/29/2014
Source: Audited Financial Statements
*The Primary Reserve ratio = Unrestricted and Expendable Net Assets/Total Operating Expenditures. This ratio provides a snapshot of an institutions financial strength, resource sufficiency and flexibility. The ratio indicates how long the college could operate using expendable reserves without relying on additional new assets generated by operations.

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