Beginning Institutional Reserves (Uncommitted Balance) | 14,897,394 | 11,594,513 |
Total Recurring Revenues | 229,792,644 | 243,857,077 |
- Tuition Revenues
Tuition revenues are a result of enrollments and of the tuition rate. Overall enrollment will continue to be smaller than before the pandemic as the smaller classes associated with the pandemic move through to graduation, and continued uncertainty related to the enrollment landscape. This budget assumes flat enrollment year over year, and tuition rate increases as approved by the trustees in October 2024. In combination, these assumptions yield an increase in tuition revenue of $2.6 million over FY2025.
| 99,613,442 | 101,871,679 |
- State Appropriations (Recurring)
The state’s biennial operating budget for FY26 and FY27 included reductions across state government, including in the state’s higher education system. Of note, the biennial budget authorized general wage increases for employees (at 3.0% and 2.0% per year, respectively) and provides a lower share of the funding split to cover those costs than in prior years. Funding for these wage increases was reduced from 70% of the cost to 51% of the cost. No funding was provided for wage increases for student employees. In addition, the state applied an across-the-board reduction to higher education; for WWU, this reduction was $1.8 million recurring beginning in FY26.
| 124,560,000 | 127,314,000 |
- Administrative Services Assessment
The FY26 biennial budget includes a 1% increase in ASA revenues collected from self-sustaining operations based on forecasted revenue growth in auxiliary funds ($51,680).
| 5,619,201 | 5,671,398 |
Carryforward Level Expenditures (Base Budget) | 243,604,925 | 237,337,327 |
New Recurring Expenditures (Incremental) (Note: Expenditures reflected as positive numbers unless the item reduces total expenditures as is the case with reductions.) | -6,267,598 | -2,383,808 |
| WWU Policy Decisions | 217,953 | |
- NAGPRA Compliance
To comply with the Native American Graves Protection and Repatriation Act, additional funding is required. An initial placeholder amount was previously allocated; this increment fully funds the university’s commitment to this work.
| 30,953 | |
- Student Health Insurance Plan
Western’s contract with Educational Student Employees includes health plan coverage. For FY2026 the university received only one vendor proposal for health insurance, at a cost increase of $187,000 per year over current levels.
| 187,000 | |
| New Expenditures tied to State Appropriations | 9,150,936 | 5,116,192 |
- Compensation and Benefits Increases
Western’s FY26 budget includes compensation increases based on negotiated agreements with the classified unions, the faculty union, the educational student employee union, the professional staff compensation plan, and general wage increases. The compensation line item includes benefit rate changes and funding for previously negotiated compensation items. The state provides a share of the funding for the general wage increase and benefit changes (included in the Sources section above); the difference is the institution’s responsibility to fund.
| 10,741,936 | 5,350,192 |
- Pension and Rate Change for Central Services
Funding is provided annually to cover a portion of Western’s contribution to state-provided services. Rate changes at the state level reduced the amount charged to WWU beginning in FY26.
| -1,591,000 | -234,000 |
| Recurring Reduction Strategies | -15,636,487 | -7,500,000 |
- Reorganizations and Position Reductions Implemented FY25 and FY26
This includes reorganizations and position eliminations from Fall and Winter quarters of FY25 (such as the reorganization of University Relations and Marketing, Information Technology, and Marketing and Communications functions) as well as reductions to be implemented in FY26. Full details of FY26 changes will be provided to the university community after appropriately following notice requirements to any impacted employees.
| -8,340,000 | |
- Alternative Funding Strategies Inclusive of Consolidated Support for Locations
WWU will consolidate support for programs across all locations, more effectively managing resources while preserving academic access and student support. Additionally, WWU will identify where additional expenses can be appropriately charged to self-sustaining revenues rather than state and tuition dollars.
| -2,400,000 | -300,000 |
- Nonlabor Reductions
A reduction to each division based on budgeted non-labor expenditures, exempting academic department budgets. The FY26 amount is a placeholder representing the target. In FY26, the additional savings will come from eliminating redundant software.
| -2,000,000 | -200,000 |
- Parallel Structures/Scheduling
For FY26 (Academic Year 2025-2026) the course schedule was built within a budgeted instructional allocation reflecting a reduction of $1.5 million.
| -1,500,000 | |
- Additional Recurring Reductions Under Consideration
This amount is a placeholder needed to balance Western’s budget. At the time of writing, additional strategies are under discussion, including with our labor partners. An update will be provided to the Board of Trustees in Fall of 2025.
| -1,300,000 | |
- Adjustment to Institution
This is a technical correction to the institutional budget.
| -96,487 | |
- Instruction and Instructional Support
This amount is a placeholder representing the target for FY27 reductions, which will be identified during FY26.
| | -5,000,000 |
- Faculty Retirement
The university will realize savings from faculty retirements in FY27.
| | -2,000,000 |
Ending Gap in Recurring Revenues and Expenditures
(Revenues Less Expenditures and Budget Reductions) | -7,544,683 | -96,442 |
Total One-Time Revenues | 1,642,899 | 150,000 |
- State Appropriations
One time state appropriations includes non-recurring funding for planning program stipends, cybersecurity monitoring, and urban/environmental planning/policy, described below.
| 505,000 | 150,000 |
- Other Revenues
Other one-time revenues includes anticipated property sales previously authorized by the board, to be held in the reserves for one year before endowment.
| 1,137,899 | |
One-Time Expenditures
(FUNDING ALLOCATED ONLY IN INDICATED YEAR) | -2,598,904 | -2,403,904 |
| WWU Policy Decisions | | |
- New Faculty Startup (Provost and College Supported)
Funding is provided to ensure new faculty startup commitments are honored in FY26.
| 100,000 | |
- Interfolio Software
Non-recurring funding to continue coverage of the Interfolio software contract through its end date.
| 46,096 | 46,096 |
- Compass to Campus Transition Year Funding
Funding is provided to support instructional costs within the Compass to Campus program for FY26. State appropriations previously covered these costs, which were not provided for FY26. This one-time allocation allows scheduled classes to proceed in alignment with contractual commitments for the 2025-2026 academic year.
| 250,000 | |
- One-time Payout for Faculty Retirement Incentives
This funding is a one-time payment to implement the faculty retirement incentive program authorized by the legislature. This program is mandated to yield recurring cost savings greater than this expenditure within the biennium. Cost savings of $2,000,000 per year beginning in FY27 are built into the budget plan in association with this expense.
| 1,000,000 | |
| New One-time Expenditures tied to State Appropriations | 505,000 | 150,000 |
- Planning Program Stipends
One-time funding is provided for planning program student studios to assist cities and counties with planning projects.
| 150,000 | 150,000 |
- Cyber Security Monitoring
Funding is provided to contract with a nonprofit in Kitsap County that provides cyber security curriculum to post-secondary institutions for cyber security education in partnership with the Cyber Range in Poulsbo.
| 300,000 | |
- Urban/Environmental Planning/Policy
This is one-time funding to conduct a series of projects and studies for Point Roberts.
| 55,000 | |
| Other One-Time Mitigation Strategies | -4,500,000 | -2,600,000 |
- Full-year Holds on Selected Positions
To be determined by division vice presidents.
| -800,000 | |
- 60-day Vacancy Holds
Continue budget recapture on vacated positions (2 months recapture on each vacancy) and manage workloads appropriately.
| -1,500,000 | |
- TBD One-Time Strategies to Maintain 5% Reserve Level
Maintaining a reserve balance of 5% will require the university to identify, implement, and recognize a further $2.2 million in increased revenues or reduced expenditures within the current fiscal year.
| -2,200,000 | -2,600,000 |
One-Time Transfers Note: A negative transfer amount impacts the overall balance in the same way as an expense. | | -2,250,000 |
- Establish Endowments from Designated Property Sales
| | -2,250,000 |
Annual Net Income/Deficit (Use of Reserves) | -3,302,880 | -207,462 |
Ending Uncommitted Institutional Reserves Balance | 11,594,513 | 11,801,975 |