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Library of Congress Cataloging in Publication Data
Names: Barr, Margaret J., author. | McClellan, George S., author.
Title: Budgets and financial management in higher education / by Margaret J. Barr, George S. McClellan.
Description: Third Edition. | San Francisco, California : Jossey Bass, A Wiley
Brand, [2018] | Series: The Jossey Bass higher and adult education series | Includes index. |
Identifiers: LCCN 2017033424 (print) | LCCN 2017035837 (ebook) | ISBN 9781119287773 (pdf) | ISBN 9781119287766 (epub) | ISBN 9781119287735 (Cloth)
Subjects: LCSH: Education, Higher United States Finance. | Universities and colleges United States Business management.
Figure 1.1. Relationships in Financing of Higher Education
Figure 1.2. Distribution of Revenues by Source in Higher Education
Figure 4.1. Phases of the Budget Year
ListofTables
Table 3.1. Functional Expression of Revenues for Unit in Alpha University Hospita
Table 3.2. Natural Expression of Expenses for Administrative Unit and Academic Unit in Alpha University
Table 3.3. Impact of Various Funding Formulas on Beta State University
Table 3.4. Strengths and Limitations of Budget Models
Table 4.1. Typical Institutional and Unit Budget Schedules
Table 5.1. Alpha University Continuing Education Revenue from Tuition and Fees
Table 5.2. Alpha University Continuing Education Revenue from Tuition and Fees Accounting for Response to Local Manufacturer's Decision
Table 5.3. Alpha University Continuing Education Revenue from Tuition and Fees Accounting for Increased Local Competition
Table 5.4. Alpha University Continuing Education Revenue from Tuition and Fees Reflecting Two New Initiatives
Table 5.5. Capital Budget for Alpha University Project136
Table 5.6. Moody's and S&P Ratings141
ListofExhibits
Exhibit 4.1. Typical Additional Unit Budget Guidelines
Exhibit 4.2. Six Pitfalls in Preparing Budget Documents
Exhibit 6.1. Avoiding Pitfalls in Budget Management
Preface
Most administrators in institutions of higher education carry responsibility for budget management. It may be only one of many parts of their responsibilities, but it is critical to their success. Individuals charged with budget responsibility, however, frequently do not have training or experience in managing this important function. Assumptions are often made that, because a person is experienced in program development, teaching, or research, he or she is familiar with the basic principles of budgeting and financial management. This is not necessarily true, and this volume has been written to fill part of that gap in knowledge and experience.
The target audiences for the volume include managers in a variety of roles within higher education, including director, dean, vice president, department chair, coordinator, and program director. Graduate students studying higher education administration at both the master's and doctoral levels will also find this book to be useful. Whatever their role in higher education, this volume is intended for those with limited exposure to higher education budgets and fiscal management. Written in plain language, it is intended for readers who do not have a strong background in matters financial.
The first version of this text was The Jossey Bass Academic Administrator's Guide to Budgets and Financial Management. The original monograph was focused on helping those new to budget responsibilities in academic affairs to understand the language and the processes of budget management in higher education. The original text built on the monograph in some critical areas, including broadening the focus on budget models in higher education and an expanding the discussion of the fiscal management of auxiliary enterprises. That original text also addressed a broader audience of those with new or expanded budget responsibilities in higher education and included a more in depth discussion of the factors involved in developing and implementing an institutional budget. Just as the original text built on the monograph, this revised version builds on the original. The core content of the book remains largely the same, as good budget practice is relatively timeless. The changes that have been made reflect the (tremendously) valuable feedback received from students, faculty members, and professionals who made use of the original text. Information has also been updated throughout the text to reflect contemporary conditions in higher education, and the case studies have also been updated with the same purpose in mind. Beta State University, a new fictional institution, is also introduced in Chapter Three.
Chapter One, “The Fiscal Context and the Role of the Budget Manager,” discusses the broader fiscal forces that influence funding in American higher education. In addition, the chapter contains a discussion of the role of a budget manager (whether it is a full or part time responsibility) within a budgetary unit and within the greater institutional environment. The revised chapter includes more recent information on the fiscal environment following the 2008–2009 recession. There is also discussion of the findings of the bipartisan task force on
the costs associated with federal regulations in higher education and on budget implications from a wave of retirements. The information on the for profit sector has also been expanded.
Chapter Two, “Primary Elements of the Budget: Revenue and Expenses,” presents the various sources of revenue and the broad categories of expenses that characterize budgets in higher education. Attention is given to the issues that should be confronted when dealing with revenue and expenses. This version features greater explication of the challenges related to restricted funds, notes on new strategies institutions are pursuing to increase revenue from tuition, updates on endowment revenue and greater regulatory scrutiny of them, and similar comments regarding the scrutiny of foundations associated with universities.
Chapter Three, “Understanding Budgets,” discusses the purposes of the budget, the different types of budgets, and the different budget models that may be part of the responsibility of any administrator in higher education. It now introduces readers to Bowen's theory regarding resources and expenses. In Chapter Four, “Management of the Budget Cycle,” the discussion centers on the ongoing nature of budget management and the need to understand the past, present, and future fiscal issues of the budget unit. Auxiliary enterprises and capital budgets provide special issues in fiscal management. Implications of the timing of hiring cycles on budget development, particularly as they relate to hiring in academic positions, are now addressed.
Chapter Five, “Understanding Auxiliary and Capital Budgets,” clarifies the challenges and opportunities facing budget managers dealing with those enterprises. Any administrative position is fraught with problems that must be solved and pitfalls that should be avoided; budget management is no exception. Revisions in this chapter include additional discussion of maintenance and replacement cycles, a specific section on sustainability, and discussion of new social concerns as they relate to budgeting. Chapter Six, “Problems and Pitfalls in Budget Management,” discusses those issues in detail and suggests how to confront problems and avoid pitfalls. Changes in Chapter Six speak to the sharing or pooling of resources by institutions to handle some expenses, the challenges of tuition discounting, and the unfortunate tendency of some to postpone problems rather than address them in a timely fashion.
Finally, Chapter Seven, “Managing Budget Fluctuations,” offers suggestions on how to manage both budget cuts and new resources flowing into the institution and budget unit. Also in Chapter Seven, Alpha University is revisited in an additional case study with budget reductions as the task for the reader. Chapter Seven also contains a new case study on Omega College that permits the reader to apply the information learned throughout the volume. Chapter Seven has been revised to include discussion of whether resource scarcity is a transient condition or sustained public policy. The book concludes with a Glossary of Terms, which we hope will be helpful to readers in understanding the terminology used throughout the volume as well as in their daily work as budget managers within an institution of higher education.
Acknowledgements
Peggy Barr would like to thank her colleagues at several institutions for helping her gain an understanding of financial matters in higher education. Those individuals include John Pembroke, Leigh Seacrest, the late Bill Fischer, Gene Sunshine, Sheila Driscoll, and Eric Wachtel. She would also like to thank her family and friends for their support and her colleague George McClellan for his quality contributions to the volume.
George McClellan is grateful to all those who have helped shape his journey in the student affairs profession, not the least of whom are the students who have allowed him in ways direct and indirect to be a part of their amazing stories. Particular thanks go to two colleagues at Indiana University Purdue University Fort Wayne: Chancellor Vicky Carwein for her continued support for George's efforts as a practitioner scholar and Dave Reynolds for being a truly wonderful budget manager. Last but not least, George is particularly thankful to Peggy Barr for being his mentor, friend, and partner for this project and many others. Our purpose in bringing forward the first version was to create a book that instructs, informs, and aids our colleagues who are facing fiscal management as part of their responsibilities. We are grateful that the feedback on that effort has been so positive, and we are hopeful this revision helps to further those same goals.
Margaret J. Barr Evanston, Illinois
George S. McClellan Oxford, Mississippi
AbouttheAuthors
Margaret J. Barr served as vice president for student affairs at Northwestern University from October 1992 until July 2000 when she retired. She currently is professor emeritus in the School of Education and Social Policy at Northwestern and is engaged in part time consulting, writing, and volunteer work. Prior to her appointment at Northwestern, she was vice chancellor for student affairs at Texas Christian University for eight years. She also served as vice president for student affairs at Northern Illinois University from 1982 to 1985 and was assistant vice president for student affairs at that same institution from 1980 to 1982. She was first assistant and then associate dean of students at the University of Texas at Austin from 1971 through 1980. She has also served as director of housing and director of the college union at Trenton State College and assistant director and director of women's residences at the State University of New York at Binghamton.
In her various administrative roles, Barr has always carried responsibilities for supervision of operating budgets. During her eighteen years as a vice president, she supervised operating and reserve budgets for both auxiliary and institutionally allocated budgets. She has been involved in a number of capital projects, including the construction of new residence halls, new recreation facilities, dining facilities and renovations of multicultural centers, residential units, and an academic advising center.
She has held numerous leadership positions with the American College Personnel Association (ACPA), including a term as president (1983–1984). She has been the recipient of the ACPA Contribution to Knowledge Award (1990) and Professional Service Award (1986) and was an ACPA Senior Scholar from 1986 to 1991.
She also has been active in the National Association of Student Personnel Administrators (NASPA), including service as the director of the NASPA Institute for Chief Student Affairs Officers (1989, 1990) and president of the NASPA Foundation Board (2000–2002). Barr was the recipient of NASPA Outstanding Contribution to Literature and Research Award in 1986, the award for Outstanding Contribution to Higher Education in 2000, and was named a Pillar of the Profession by the NASPA Foundation in that same year.
She is the author or editor of numerous books and monographs, including Student Affairs Practitioner's Guide to Governance with G. McClellan (under contract), Making Change Happen in Student Affairs: Challenges and Strategies with G. McClellan and A. Sandeen (2014), The Handbook of Student Affairs Administration (2000 with M. Desler; 1993), co editor of New Futures for Student Affairs with M. Lee Upcraft (1990), the editor of Student Services and the Law (1988), and co editor of Developing Effective Student Service Programs: A Guide for Practitioners with L. A. Keating (1985). She served as editor in chief for the monograph series New Directions for Student Services from 1986 to 1998. She also is the author of numerous books and monograph
chapters.
Barr received a bachelor's degree in elementary education from the State University of New York College at Buffalo in 1961 and a master's degree in college student personnel higher education from Southern Illinois University, Carbondale, in 1964. She received a Ph.D. in educational administration from the University of Texas at Austin in 1980.
George S. McClellan is an associate professor of higher education at the University of Mississippi. Prior to joining the students and colleagues at Ole Miss, he served for ten years as the vice chancellor for student affairs at Indiana University–Purdue University Fort Wayne (IPFW). Before coming to IPFW, he was vice president for student development at Dickinson State University in Dickinson, North Dakota, and served students in a variety of roles at the University of Arizona and Northwestern University. During his service at Northwestern University, McClellan held a variety of professional positions which included responsibility for graduate and professional housing, food service, and campus commons. Throughout his career he has had significant responsibility for the development and management of budgets, including auxiliary and capital budgets.
McClellan has served in a variety of leadership positions in student affairs. He was a member of the editorial board of both the Journal of College Student Development and the Journal of College and Character. He served as a member of the National Association of Student Personnel Administrators (NASPA) Foundation Board and a founding member of that association's Administrators in Graduate and Professional Student Services Community and its Indigenous Peoples Knowledge Community. He also served as chair or co chair of NASPA's Task Force on Gambling and its Ad Hoc Work Group on the Voluntary System of Accountability.
He is the (co)author or (co)editor of numerous books, chapters, and articles on student affairs and higher education. These include Student Affairs Practitioner's Guide to Governance with M. Barr (under contract), A Good Job: Campus Employment as High Impact Practice with K. Creager and M. Savoca (under contract), The Handbook for Student Affairs Administration with J. Stringer (2009, 2016), Making Change Happen in Student Affairs: Challenges and Strategies with M. Barr and A. Sandeen (2014), The Handbook for College Athletics and Recreation Administration with C. King and D. Rockey, Jr. (2012), Stepping Up and Stepping Out: Helping Students Transition of the Real World with J. Parker (2012), In Search of Safer Communities: Emerging Practices for Student Affairs in Addressing Campus Violence with M. Jablonski, E. Zdziarksi, D. Ambler, R. Barnett Terry, et al., and J. Kindle (New Directions in Student Services, 2008), Gambling on Campus with T. Hardy and J. Caswell (New Directions in Student Services, 2006), and Serving Native American Students with M. Fox and S. Lowe (New Directions in Student Services, 2005).
He received the Outstanding Contribution to Research in American Indian Higher Education award from the Native American Network of the American College Personnel Association in 2002 and the Annuit Coeptis Senior Scholar
Award in 2017. McClellan was recognized by the NASPA Foundation as a Pillar of the Profession in 2010.
McClellan received his Ph.D. in higher education from the University of Arizona (2003). Both his M.S.Ed. in higher education (1998) and B.A. in English and American literature (1982) were earned from Northwestern University.
1
TheFiscalContextandtheRoleoftheBudgetManager
Understanding how to forecast, build, and manage a budget is an essential skill for all administrators in higher education. Almost every administrative position in higher education carries some responsibility for budget management. From the new professional managing a small program budget to a program director, dean, or vice president, understanding the budget and skill in managing budget issues and problems are critical competencies for administrative success. This chapter focuses on increasing the reader's understanding of the process of obtaining financial support for institutions of higher education. Attention is first paid to the complex fiscal context for American higher education. Second, the chapter focuses on the differences in fiscal issues among public, private, and for profit institutions of higher education. Next, the responsibilities of the person who manages the budget for an individual program, a department, a division, or a school or college within an institution are discussed. The narrative closes with a discussion of the importance of this information for any administrator in higher education. At the end of the chapter the practical implications of all of this information are illustrated in a case study of Alpha University followed by reflective questions.
TheFiscalContextofAmericanHigherEducation
Higher education institutions, regardless of the type of institution, are experiencing great changes related to identifying and capturing fiscal resources to support educational endeavors. These include increased competition for funds within both the public and private economic sectors; increased regulations, including a rise in unfunded mandates at the state and federal level; the cost of technology; competition for faculty and staff; increased competition for students; concerns about the rising cost of higher education to students and their families; increasing dependence on students to finance their education; and rising costs for the purchase of goods and services. Not for profit higher education institutions are also facing competition from for profit institutions, which have proliferated across the country and grown from a focus on specialized certificate programs to include four year undergraduate and graduate degree granting institutions. While this sector has faced challenges of its own, including increased scrutiny from governmental agencies and difficulties with enrollment (Associated Press, 2016), it is likely to continue to be an important part of the higher education landscape moving forward.
IncreasedCompetitionforFunds
Competition for funds has increased in both the public and private sector over the last decade and is likely to continue into the future. K–12 education is one of the largest areas of expenditures for state governments. Many state health care programs have expanded to meet the needs of an aging population. Other programs, such as prisons and public safety, have grown because of the increase in criminal behavior and public demand for stricter law enforcement and harsher criminal penalties. While state spending on education (K–16) has remained relatively constant as a proportion of their budgets in recent years, spending on health care and corrections has increased (Center on Budget and Policy Priorities, 2017). In addition, the infrastructure of most states, including street and highways, bridges, tunnels, flood control, and public transportation, are aging and need massive renovation and repair. Recreational use of public lands has grown, and with that growth has come the need to assure the safety and health of members of the public using the lands and additional construction to provide safe access and egress. The list of state needs seems to be never ending. Suffice it to say that higher education is but one of many programs seeking support for a very limited amount of money at the state level (Schuh, 2000). The result has been less and less direct fiscal support for public higher education on a per student basis and increased expectations that such institutions develop new ways to obtain the resources necessary to operate the enterprise. In fact, some public institutions have changed their public rhetoric and describe their institutions as state “related” rather than state “supported” because the contribution of the state to the institutional budget has been reduced so much over the last decade of the 20th century and the first decade of the 21st century. The University of Virginia and the University of Vermont are
both examples of such institutions.
The reduction in available state funding also influences private higher education in both direct and indirect ways. Directly, the institution may not receive funding for a special project that meets the needs of the state (See Chapter Two). Indirectly, state financial aid grants to individual needy students usually can be used by the student at public, private, and for profit institutions. If funding for such aid programs is reduced or remains static, more of the cost for individual student aid is shifted to the student or the institution.
During the last decades, many public institutions have also joined their private colleagues in seeking financial support from alumni, foundations, parents, business, and industry. Billion dollar campaigns, in either the public or private sector of higher education, are no longer unusual and consume a great deal of the time and energy of institutional leaders. Concurrently, other charitable institutions such as museums, youth service organizations, and organizations focusing on diseases and social welfare issues have also increased their quest for financial support. Competition for private funds is fierce and likely to remain so. Consequently, fundraising has become a major function in many institutions.
IncreasedRegulationsandUnfundedMandates
Within the last fifty years American higher education has experienced unprecedented growth in regulations from both the state and federal governments (American Council on Education, 2015). Many of these statutory regulations support important opportunities for students, faculty, and staff, but they also require additional institutional investment in order to achieve compliance. However, funding for compliance at either the state or federal level has not been forthcoming. The following are examples of these unfunded mandates.
SecurityandSafety
The security and safety of students, faculty, and staff has been the subject of a number of federal regulations. For faculty and staff the Occupational Health and Safety Act of 1990 (OSHA) and the Employee Retirement Security Act of 1974 (ERISA) both influence the day by day working conditions of most faculty and staff members at institutions of higher education. These regulations focus on everything from the disposal of contaminated materials to the configuration of workstations. The Student Right to Know and Campus Security Act and accompanying Department of Education regulations (1999) require notification of all members of the campus community of crime statistics and other crime data on an annual basis. Depending on how that notification is conducted, the costs for printing, mailing, and other means of communication can be quite large.
StudentandEmployeePrivacy
The Family Educational Rights and Privacy Act (FERPA) regulates access to student records and requires institutions to inform students of their rights
under the act on an annual basis. Faculty and staff have privacy protections under the National Labor Relations Act of 1935.
ResearchRegulations
Regulations governing research are many, but two stand out with regard to costs to institutions. First is The Animal Welfare Act (70 U.S.C. sec. 21.31. et seq.) regulating the care of animals used in research on campus. Compliance with the standards required by the federal government under the act has been an expensive investment for most institutions of higher education. Second, research involving human beings is regulated under the Human Subjects Research Act (45 CFR 46) and requires disclosure of risks and monitoring of participation of humans involved in research studies. Compliance with research regulations has direct and indirect costs to the institution that are not funded by the granting federal or state agencies, including hiring staff to monitor compliance across the institution.
Discrimination
A plethora of laws are in place at the federal level prohibiting discrimination in admission and employment. All have direct influence on the conduct of daily life in colleges and universities. While they are essential to assuring equal treatment and inclusion in higher education, all of these statutes have monetary costs associated with compliance with them.
The various discrimination statutes include prohibiting discrimination on the basis of: age (Employment Act of 1967) and race, creed, sex, or national origin (Title VII of the Civil Rights Act of 1964, amended by the Equal Employment Opportunity Act of 1972). These laws impact the complexity of conducting searches for positions, recordkeeping in human resource offices, admissions practices, intercollegiate athletics, and more.
Title IX prohibits discrimination in educational programs, facilities, policies, and employment practices. Intercollegiate athletics is the most striking example of rising costs associated with compliance with Title IX. Providing opportunities for young women to receive athletic opportunities in proportion to their enrollment in the institution has been a very positive change, but the change has great costs associated with it, particularly in Division I schools that provide scholarships for both men and women athletes. In addition, Title IX requirements also influence costs associated with team travel and facilities to support athletic endeavors.
The Rehabilitation Act of 1972 prohibits discrimination in access to educational programs for persons with disabilities if they are otherwise qualified. The Americans with Disabilities Act (1990) is targeted at making programs, facilities, and activities accessible to persons with disabilities. Both statutes are laudable for providing opportunities for higher education to previously underserved populations, but neither of these acts includes funding for upgrading facilities to assure compliance.
Achieving compliance can be further complicated by state statutes and local
ordinances that prohibit discrimination on the basis of sexual orientation. In addition, many state statues and local ordinances have more stringent anti discrimination regulations than those covered in the federal legislation.
StudentFinancialAid
Federal student financial aid programs are complex, and the accompanying regulations for Pell Grants, College Work Study, and various loan programs can be confusing to students and their parents. The burden of helping students and their families understand and access such programs falls on institutions of higher education without any funding at all from either the state or federal level. This might include printing materials in another language, providing online assistance to prospective students and their families, or sending financial aid staff out to areas where many prospective students reside to provide hands on assistance to those unfamiliar with applying for financial aid.
OtherIssues
There are state statutes involving audit requirements, grant funding and reporting, fiscal management, and fiduciary responsibilities of officers and trustees of institutions of higher education. In addition there are also federal statutes that must be complied with for cost sharing in grants and contracts and rules for grants and contracts by the Office of Management and Budget (OMB). None of these requirements come with concomitant funding, which must be borne by the institution.
CostConcerns
The cost of attendance at institutions of higher education, both public and private, is a societal concern and a political one (Pew Charitable Trusts, 2015). Parents, legislators, alumni, and friends of institutions of higher education are all expressing reservations about the rising costs of tuition, fees, and room and board. Boards and commissions at both the federal and state level have focused on the cost of American higher education (Callan and Finney, 1997; Harvey, 1998; and Lingenfelter, 2004). Wadsworth stated, “Tougher economic times could affect the public's view that anyone who really wants a college education can get one. What's more, tougher economic times might well increase families' anxiety about their ability to cover their share of college expenses, as well as the availability of jobs for themselves and their children just coming out of college” (Immerwahr and Foleno, 2000, p. 34).
The issues related to cost of attendance are also directly linked to financial aid for students. Access and choice have been central to the mission of many public and private institutions. In order to support an economically diverse student body, federal and state governments and institutions of higher education have invested heavily in financial aid to students. As the cost of attendance rises, so do financial aid budgets, and the fiscal resources of all institutions are stretched. The problem is compounded in situations with substantial graduate and professional school academic programs. In such environments, the cost of
instruction and research is high and the direct payment by individual students for such educational access is relatively low. The cost of higher education and the funding of financial aid will continue to remain challenges for institutions of higher education.
Concomitant with the rising cost of attendance and a shift in government policy to viewing higher education as more of a private good than a public one (and the resulting shift in governmental aid from grants to loans), there is growing concern with regard to student loan indebtedness (Kantrowitz, 2016). This concern is particularly keen with regard to students who leave college with debt but without a degree (James, 2015). Discussion of student debt spans across all sectors of higher education, but it has been at the heart of much of the scrutiny directed toward the for profit sector in higher education.
One public policy response to the rising costs of attendance and concerns about student indebtedness has been a focus on “tuition free” college for students. State systems in New York (Jaschik, 2017) and Tennessee (Loboscko, 2017), as well as a number of other public colleges across the nation (Powell, 2017), have implemented “free tuition” programs intended to foster affordability and access for low income students.
CostofTechnology
Technology is both a blessing and a curse for institutions of higher education. It is a blessing because it provides new tools for communication, administration, and research. But the growth of technology is a curse with respect to cost. Students and faculty come to any institution with high expectations for technology support, including Internet access, networking and wireless connectivity, and they want quick and accurate access to information and data. In a rapidly evolving technological environment, the costs for both hardware and software are enormous; once the initial investment is made, costs continue to escalate with every change.
Technology also brings opportunities to change the way any institution of higher education does routine business, from keeping student records to supporting a complex research agenda. The installation and continuous upgrades of student information systems, accounting systems, academic support programs such as Blackboard, financial information systems, purchasing, and human resource management are led to very large initial and recurring costs in institutional budgets.
There is an expectation that the communication between the institution and students and potential students, their families, and alumni can be strengthened through the use of technology. In addition, students, their families, alumni, prospective employers of students, and donors and friends of the institution all expect easy access to the information they want and need. This does not come without cost, for the development and maintenance of websites, information portals, e mail systems, databases, and the movement of traditional hard copy resources such as a library to digitally accessible systems is both expensive and labor intensive.
Each year new and advanced technological applications are developed to improve instruction, strengthen communication between instructors and students, and between students in a specific class or section. As such new applications are tested and adapted within an academic setting, there are increased costs both to implement and maintain instructional support. When the technological revolution in higher education started, there was hope that positions could be eliminated as a result of technology, but that has not proven to be the case. In fact, the growth in the use of technology has brought with it increased competition for qualified technical staff between higher education and business and industry. There are many good reasons for installing technological innovations on a college campus. Saving money is not one of them.
CompetitionforFacultyandStaff
Higher education has been actively competing with business and industry for both the skilled and unskilled workers. The recent economic downturn has eased some of the competition, but for some categories of employees competition with non higher education positions remains very strong. Both technical managers and technical support staff are still in high demand in all sectors of the economy, and the problem of attracting and retaining personnel is not limited to staff ranks. New doctoral candidates and young, talented faculty in business, engineering, health care, and computer sciences continue to be heavily recruited by business and industry.
When economic woes in the nation ease, there will again be competition with business and industry for talented faculty and staff in a number of academic disciplines. If turnover is high in some categories of positions, then the issue should be carefully studied. Compensation may be an issue, but other policies and procedures may also be contributing to the staff turnover problem. When institutions try to attract and retain new faculty and staff, they must assure that those individuals who are currently a part of the workforce are not disadvantaged by any strategies used to attract new hires. New approaches to compensation and benefits are being developed at some institutions with the goal of reducing turnover, while at others changes are being made in policies to aid those employed at the institution. Whatever the approach, this issue is likely to have huge financial implications for the institution and every budget unit.
IncreasedCompetitionforStudents
Competition for students is a constant in higher education. Some institutions are absolutely dependent on enrollment to cover the cost of operations for the fiscal year. The loss of even twenty students (and their tuition dollars) at such institutions can mean the difference between fiscal failure and success. For other institutions, the budget is not as enrollment driven, but policies of providing access and choice to students, referenced earlier, remain at the forefront of fiscal decisions. Competition for students results in higher financial aid budgets and other tuition discounting schemes, such as a lower tuition rate for a second child from the same family. However, financial aid is often not
enough to attract the students desired by the institution. Institutional amenities such as recreation facilities, student centers, wellness centers, residential colleges, and the like are becoming more important to prospective students and their parents. Such amenities do not come without cost, and competition for funds within each institution is likely to increase as the college or university attempts to be more inviting to prospective students.
The cost of the actual recruitment process continues to grow as each institution attempts to put a specific message out to students and their parents. Technology may help ease some of these costs by using e mail and social networking sites as new recruitment tools, but it is yet unclear what their effectiveness is.
In addition to recruitment efforts for traditional aged students, many institutions have sought new markets for their educational programs by embracing adult and returning students. Creation of education and support programs for nontraditional students is not an inexpensive undertaking. With new markets come new demands for services. It is a volatile, changing, and risky environment, and the costs associated with recruitment and retention of students must be considered in the development of each annual institutional budget.
RisingCostsofGoodsandServices
The Consumer Price Index (CPI) is the standard used to measure the growth or decline of the cost of goods and services in the general economy. The Higher Education Price Index (HEPI) differs from the CPI in that it focuses on a range of goods and services that are most usually purchased by institutions of higher education, as well as faculty and staff salaries, purchased services such as telecommunication, and commodities such as books, periodicals, supplies, equipment, and utilities (Goldstein, 2005). A more focused index has been developed by the State Higher Education Executive Officers, and use of this index, the Higher Education Cost Adjustment (HECA) demonstrates that the “costs of goods and services in higher education have risen more rapidly than those in the general economy ” (Goldstein, 2005, p.23).
Why is this important? Understanding the reasons why the costs of goods and services in institutions of higher education have grown so rapidly is an essential first step. For any institution, exceptional cost increases in any category can cause budget havoc. To illustrate, consider what the unprecedented nearly 300 percent increase in the cost of scholarly journals over the past twenty years (Association of Research Libraries, 2005) has done to library budgets. Or consider what a large increase in the cost of water can do to the efficacy of a grounds and maintenance budget or an auxiliary service budget on a residential campus (see Chapter Five on Auxiliaries for more information).
While costs in all sectors of goods and services have risen, only a careful examination of the way business is done in the institution will mitigate rising cost from having an adverse influence on the budget. For example, are there ways to cut energy or water use by using innovative technology that can pay for itself within three years? Can the library enter into an alliance with other nearby institutions to share scholarly journals so that all are not purchased by every
institution? Are there less expensive ways to communicate with parents and students? Creative solutions are needed for these and other questions.
The2008–2009Recession
The broader fiscal context of higher education sets very real constraints on what can and cannot be done in any institution of higher education. Goldstein indicates that “The economies of all institutions are linked with the national economy, which is increasingly connected to the world economy (2005, p. 14). Never has that statement been clearer than in the years since 2008. The 2008–2009 recession had a profound effect on American higher education in both in the public and private sectors. In the public sector, two major issues have been in the news: the reduction of direct state support to the public institutions and the reduction in state grants and scholarships awarded to individual student residents. At least thirty four states had some reduction in support for public higher education (AASCU, 2009) in the years since the recession. While most states have gradually increased funding to higher education in absolute terms since the recession, state support across the nation has been in decline on a per capita basis for a number of years (Pew Charitable Trusts, 2015), with twelve states reducing per capita funding to higher education in FY 2016 (Mitchell, Leachman, and Masterson, 2016).
Student applications for financial aid increased as the economy suffered. “The federal government's Pell Grant program, the bellwether of all financial aid programs, has seen a huge increase in the number of applications in light of the economic downturn” (AASCU, 2009, p. 2). The influence of the reductions in direct aid to students at the state level played a significant role in the record growth in enrollments to community college and regional public institutions.
Many states also faced reduced tax bases due to high unemployment rates and business closings or reductions and thus could not meet their obligations to state institutions. Illinois and California provide excellent examples of such conditions. Failure of the states to meet their funding obligations to state supported institutions resulted in actions such as mandatory unpaid furloughs for faculty and staff, reduction in support for equipment replacement, reduction in library support, and postponement of needed repairs and renovations. Some of these measures continue to this day to have ramifications for these state supported institutions.
Private higher education was not been immune from budget cuts. Endowment losses were quite substantial in some institutions. For example, Harvard University, with the largest higher education endowment in the country, initially lost approximately 27 percent of their endowment (Zhu, 2009), and they were not alone. Both large and small institutions sustained substantial losses in their endowments, and if the institution was overly dependent on endowment funds for the annual operating budget, then budget cuts were inevitable. Even prudent institutions with a spending rule for endowment funds were faced with slowing down growth, forgoing raises, postponing capital projects, and using other cost containment measures. Those institutions that relied on an annual fund (donations to the institution during the fiscal year) were also hard pressed to
continue all activities, programs, and salary raises if the annual fund drive was not successful. Even prudent institutions had to use a variety of cost containment measures until the full impact of the economic downturn was determined and economic growth returned.
DifferencesBetweenPublicandPrivateInstitutions
A number of fund sources support both public and private (independent) institutions of higher education. Figure 1.1 graphically illustrates the complexity of funding for both public and private higher education.
Figure 1.1. Relationships in Financing of Higher Education
Used with permission of NCHEMS Information Center for Higher Education Policymaking and Analysis Accessed May 25, 2017, at http://www higheredinfo org/catcontent/cat8 php
Chapter Two reviews the entire range of financial support for both public and private institutions and also focus on the expenses facing higher education entities.
The emphasis and dependence on each source of financial support will vary between institutions even of the same type. Figure 1.2 compares and contrasts the sources of funds for all public and all private not for profit institutions of higher education across the country. There are marked differences in the sources of funds in three areas: government support, tuition and fees, and investments. As demands for the use of state and federal funds for other purposes continues to grow, public institutions have adopted many of the strategies of private institutions to obtain funds to support educational endeavors. The greatest difference between public and private institutions is the degree of control on matters of finance that is exercised beyond the campus.
Figure 1.2. Distribution
of Revenues by Source in Higher Education
Adapted from U S Department of Education, National Center for Education Statistics, 2013
ControlandApprovals
In private institutions, financial policies, investment strategies, and institutional policies are controlled, either through the governing board or through other campus based governance and administrative bodies. This approach provides greater degrees of freedom in using resources to meet unexpected needs or problems. For example, the cost of technology has required reallocation at many private institutions. Permission for that reallocation did not have to be sought beyond the campus. For public institutions, often permission must be sought from the system office, the state coordinating board, some other oversight board, or the legislature itself to change the approved uses of legislative appropriations.
Policies
Fiscal policies at private institutions are likely to be less cumbersome, permitting transfers of funds for reasonable purposes without outside approvals and other bureaucratic barriers. There is great unit accountability, and the unit is examined if there is a deficit at the end of the fiscal year.
In public institutions, usually the institutional budget office must grant permission for line item transfers over a specified dollar amount. Sometimes, for certain categories of expenditures, the governing board or the supervising state higher education agency must approve such transfers.
HumanResourceIssues
In both types of institutions, there is concern for unbridled growth in the number of positions at the institution. Adding new positions in public institutions is usually more difficult than in the private sector, although in both arenas the budgeting unit must account for both salary or wages and other costs (for example, benefits) associated with such positions and the money must be available to fund the position.
Compensation for faculty and staff is a major issue in both public and private institutions. The growth of technology, in particular, has made persons with such backgrounds highly sought after in the marketplace. Higher education, in both sectors, has had to develop new compensation guidelines to keep and attract technical staff, and traditional compensation models do not appear to work at either type of institution.
Unions are present at both public and private institutions and create special human resource issues, including work rules and compensation. A union environment creates proscribed conditions for handling issues of employee discipline, workloads, benefits, and financial reward structures.
Both types of institutions also must comply with state and federal regulations and laws relating to issues of equal opportunity, disabilities, sexual harassment, workers' compensation, civil rights, and health and safety. The budget is also intertwined with a number of legal and institutional requirements regarding personnel. To illustrate, there are pay scales for certain types of employees, such as state minimum wage requirements, that cannot be ignored in the hiring of new personnel.
Purchasing
Public and private institutions have regulations regarding purchasing goods and services. For many public institutions, purchasing goods and services can be complicated by mandatory state contracts for certain goods and services at all state agencies, including public colleges or universities. When a state contract is in place for a certain product, the unit budget manager must show cause not to purchase from that source. State bidding laws vary from state to state by low bid requirements, sometimes requiring institutions to purchase something when another product might better meet their needs. Thus, when contract criteria are decided upon, institutional personnel should try their best to have their input considered in the development of such language.
An additional complication occurs when a state has a mandatory requirement that all state agencies adhere to low bids on all state contracts. Unless the bidding language is very precise, the result can sometimes be the selection of a vendor or product that is inferior or does not meet the requirements of an institution of higher education.
Usually at private institutions, purchasing requirements are less rigid and are not complicated by blanket state contracts. In fact, purchasing for many items is highly decentralized in a private institution, with the unit taking responsibility
for seeking bids and making decisions on the purchase. Whereas, on the surface such freedom can seem very attractive, it also requires that each person responsible for the budget exercise due diligence in managing the resources of the institution under their control.
AuditRequirements
Audit requirements exist for both private and public institutions. An external audit provides an independent review of the decisions made in a unit or department. Such audits can be costly and have financial implications for the institution or sometimes the budget unit being audited. Both financial and management reports are issued when an audit occurs, and after review the responsible persons in the department agree to needed changes in unit policies and procedures in order to comply with the audit findings. A regular follow up is then conducted to assure that the needed changes have been adopted.
In some public or private institutions, an internal audit office regularly conducts audits of all departments of the institution. If an administrator is lucky enough to be in such an institution, use of the internal audit office can strengthen budgetary and procedural oversight within the institution. As a new manager, it is a good practice to ask the internal audit office to conduct an audit of the unit to identify problems or weaknesses in financial and budgetary procedures. In other institutions, audits are conducted by an outside firm. Whatever the process, good auditing can strengthen the financial management of a budget unit.
Public institutions encounter the added complication of audits from the state level. For example, in Illinois the Auditor General is required by law to regularly conduct audits of all state agencies, including public colleges and universities. The audit findings are then issued to the institution or unit within the institution, and a written public response must be made to any negative finding. A negative audit finding by the state agency can be a source of institutional embarrassment, since it is a very public record.
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she cannot properly be included in the above classification because of her extreme youth. T A .
[8] We have been popularly known as the Nurses’ Settlement, but our corporate name is The Henry Street Settlement. T A .
[9] Hat and coat checked without charge
[10] January 22, 1905.
[11] U S Commissioner S M Hitchcock’s decision, delivered March 30, 1909
[12] Now published, with considerable additions, as “Memoirs of a Revolutionist” (Houghton Mifflin Co.).
[13] See “The Life Story of a Russian Exile,” by Marie Suldoff (The Century Co )
[14] See the sympathetic sketch, “Katharine Breshkovsky,” by Ernest Poole (Charles H. Kerr & Co., Chicago).
[15] Report of the Federal Bureau of Education for 1913 shows 500 of these schools in New York City.
[16] See “History of Socialism in the United States,” by Morris Hillquit (Funk and Wagnalls).
[17] The early Hebrews possessed a few mystery plays, “The Sale of Joseph,” “Esther and Haman,” and “David and Goliath,” and at the Jewish carnival of Purim (Feast of Esther) merrymakers went from house to house giving performances of song and mimicry, but the Yiddish theater is new and was first introduced in Rumania not more than thirty-five years ago. Transplanted to Russia, the actors, said to have been selected from the original strolling companies, played a brilliant brief part until, under government order, the Yiddish theaters were closed there.
[18] Dr. Edward McGlynn was suspended in 1884 under charge of advocacy of Henry George and of holding opinions regarding the rights of property not in accord with Catholic teaching, and later excommunicated. He organized the famous Anti-Poverty Society in 1887. In 1892 he was reinstated, his position being judged not contrary to the doctrine of the Church as confirmed by the Encyclical Rerum Novarum issued by Leo XIII on May 15, 1891.
[19] See reports and bulletins of the Joint Board of Sanitary Control (Dr. George Price, Director), also Bulletins Nos. 98. 144, 145, and 146 of the U S Department of Labor, and “Sanitary Control of an Industry by Itself,” by L D Wald, in the report of the International Congress of Hygiene and Demography, 1913
[20] In August, 1915, the protocol was succeeded by a time agreement of two years. This agreement contains the main principles of the protocol, with some modifications in the machinery of adjustment.
[21] Report of Commission on Immigration of the State of New York transmitted to the legislature in April, 1909
[22] “The Construction Camps of the People,” by Lillian D. Wald and Frances A. Kellor (The Survey, January 1, 1910).
INDEX
Adams, Maude, 87
Adolescence, problems of, and settlement work, 170-179, 189199
Anarchism, 274-279
Archer, William, 272
Bellevue Hospital, 28, 59
Bialystok massacre, 230
Breshkovsky, Katharine, 238-248
Brewster, Mary, 8, 10, 16, 45, 48, 78, 113
Budget of a working-girl, 194; her “two jobs,” 211
Cafés, bookshops, and saloons, 273-275
Child Hygiene, Bureau of, 53, 57, 59
Child labor: Children who work, 135-151; conditions in New York City, 135-137, —in Pennsylvania and the South, 144, 145; National Committee on, 144, 146; New York Committee on, 137, 144, 148, 150; newsboys, 146-149; obstacles to measures for protection of children, 149; scholarships to aid children, 138-142; statistics for Greater New York, 158; sweatshops and children, 153-156;
typical employment record, 143; Washington Conference on, 146
Clubs and classes in the settlement, 179-184
Columbia University creates Department of Nursing and Health, 64
Committee of Fifteen (New York), inquiry of, 174
Comte, 274
Continuation Schools, necessary for young workers, 160
Convalescents, country house for, 88
Crosby, Ernest, 234, 235, 280
Davis, Katherine, 268
Defectives: Responsibility of society for, 122; special classes instituted, 117-120
De Leon, Daniel, 262
Diseases of children and home treatment, 38-40
Dock, L. L., 266
Doukhobors, the, 233-235
Drama: As a social force, 270-273; dramatic instinct of Jewish child, 184; marionette theater, 272; Neighborhood Playhouse, 185; pageants and plays, 184-187, 226; Yiddish plays, 270-272
Ducey, Father, 280
Dunsany, Lord, 188
Education: Bureau of vocational guidance proposed, 160; continuation schools necessary, 160; educational ideals and the settlement, 133; effects of disorganized tenement life on, 110-113; Federal Children’s Bureau, 57, 163, 165, 166, 167, 168; foreign press as Americanizing influence, 307; hardships endured for, 99-103; institutional life and the child, 124-132; necessity for early care and training, 133; responsibility for defectives, 122; scholarships, 138, 141, 150; special training for defectives instituted, 117-120; study-rooms at the settlement, 103 (see also Public Schools)
Educational Alliance, The, 308
Empress of Austria, assassination of, 275
Factory law (New York) amended, 210
Farrell, Elizabeth, 117, 120
Federal Children’s Bureau, 57, 163, 165, 166, 167, 168
Forward Association, The, 264
Gapon, Father, 230
Gershuni, 238
Gordin, Jacob, 270, 271
Greeks of New York give “Ajax,” 226
Henry Street:
Instruction in home nursing begun in old building on, 3; its links with city’s past, 169;
physical changes of twenty years, 308
Home and School Visitor, The, 110
Hospitals:
Children’s diseases and, 38-40; first school for midwives in Bellevue, 59; large numbers of city sick unable to avail themselves of, 28
Housekeeping centers, 108, 109
Hughes, Charles Evans, 259, 293
Ibsen, Henrik, 188, 272
Illiteracy, 113, 114
Immigrants: Bureau of Industries and Immigration created, 293; conditions of, in labor camps, 294-297; contributions of, to national life, 305, 306; dangers and early trials of, 286-293; discrimination against, 300-302; further restriction of immigration contrary to American institutions, 290, 304; land and the, 298-300; positive governmental action and constructive social measures needed, 291; postal savings banks and, 298
Industrial conditions: Programmes of betterment, 25; unemployment in 1893-1894, 17; wretched conditions impress Henry Street workers from the beginning, 25; youth and trades unions, 201-215 (see also Child Labor and Sweatshops)
Industrial Workers of the World, 278
Infant mortality:
Federal Children’s Bureau report on, 57; social disease, 54
Institutional life, disadvantages of, for children, 124-132
Italians:
Ancient customs preserved among, 69; celebration of saints’ days, 252; daily newspaper publishes Constitution, 308; marionette theaters, 272; preyed upon by quack doctors, 37; tragic experience of Italian immigrant, 286-288
“Jephthah’s Daughter,” 186
Jews:
Cycle of Hebrew festivals at Henry Street, 184; difficulties of, in complex new world, 252-254; dramatic instinct of Jewish child, 184; Talmud-Torah Schools and Chedorim, 253; value put upon education by, 97-100; wedding customs, 216-219; Yiddish plays, 270-272; Yiddish press, 307; Zionism, 254
Kant, 274
Kelley, Florence, 144
Kellor, Frances, 293, 294
Kennan, George, 238, 239
Kindness of poor to each other, 17-20, 70
Kishineff massacre, 229
Knights of Labor, 263, 281
Kropotkin, Prince, 222, 234, 235, 238, 276
Land, The, and the immigrant, 298-300
Lathrop, Julia, 166
Lawrence strike, The, 278, 279
Le Moyne, Sarah Cowell, 188
Life insurance and nursing service, 62
Literacy test for immigrants, 304, 305
Lowell, Josephine Shaw, 14
McGlynn, Edward, 280
McRae, Mrs., 13-17
Maude, Aylmer, 233
Mazzini, 208
Medical etiquette: And nursing service, 30-36; its analogies with the “closed shop,” 34
Metropolitan Museum of Art, petition for Sunday opening of, 80
Midwives, 57-60
Milk stations, 55, 56
Morbidity, statistics of, 37, 38
Murphy, Edgar Gardner, 144
National Organization for Public Health Nursing, 64
National Playground Association, 81
Negroes: “Lincoln House,” 162; peculiar problems of, 162, 163; restricted opportunities for, in industry, 162
Neighborhood Playhouse, The, 185
Nursing service:
Co-operation with Board of Health, 45; co-ordination with educational institutions, 63; Department of Nursing and Health at Columbia University, 64; development of, throughout country, 44, 60; division into districts, 42; effect of new basis, 27, 28; etiquette of, 27; honored by Mt. Holyoke degree, 65; life insurance company and, 62; new era in development of, 60, 61; nurses for public schools, 51-53; post-graduate training in settlement, 63; principles of, 26, 27, 29; professional etiquette and, 30-36; Public Health Nursing, division of, created in New York State, 46 —department of, in Columbia University, 64 —National Organization for, 64; staff of settlement increased, 41, 42
Outdoor Recreation League, 85, 86
Pageants, festas, and street dances, 184, 214, 215, 226, 252
Picnics and day parties, 77-79, 89
Play, children and, 66-96
Playgrounds:
In Henry Street Settlement’s back yard, 81-84; movement throughout country in favor of, 96; Outdoor Recreation League, 85, 86; playgrounds “at no matter what cost,” 96; public schools used for, 87; Seward Park, 86
Postal savings banks and the immigrant, 298
Pouren, Jan, 236-238
Protocol established in cloakmakers’ strike, 284, 285
Prudhon, 276
Public Health Nursing, division of, created in Columbia University, 64; in New York State, 46;
National Organization for, 64
Public schools: Cooking instruction in, 107; doctors appointed for, 49-51; first class for ungraded pupils in, 117-120; infectious diseases and, 46-53; opened as recreation centers, 87; Penny Lunches for, 109; responsibility for defectives, 114-123; settlement seeks to co-operate with and supplement, 105; stronghold of democracy, 133; trachoma in, 50; trained nurses in, 51-53
Quack doctors and the poor, 36, 37
Red Cross (American):
An agency providing “moral equivalents for war,” 61; Department of Town and Country Nursing, 61
Riis, Jacob, 67
Roosevelt, Theodore, 125, 164, 166, 236, 237
Russian freedom: Case of Jan Pouren, 236-238; Friends of, in New York, 235; Katharine Breshkovsky, 238-248;
Russian visitors at Henry Street, 231-233; Russia’s struggle our struggle, 248; spiritual force of, on East Side, 229; woman suffrage and, 268
Russian Revolution, 229, 230; New York Committee, 231, 236
Scholarships for children who work: “Alva Scholarship,” 150; chart showing statistics of, 141; Henry Street system, 138; New York Child Labor Committee Scholarship, 150
Settlements:
Adherents of all creeds work together in, 254; birth of idea, 2; developments and opportunities for service, 309, 310; College Settlement (New York), 10; Union Settlement, 58; University Settlement, 137
Sex hygiene, instruction in, 198
Shaw, George Bernard, 188
“Shepherd, The,” 185
Shirt-waist strike, The, 209, 210
“Silver Box,” The, 185
Social forces: Drama, 270-273; politics, 255-272; radicalism, 276-279; religion, 249-254; socialism, 262-266; social reform, 279-285; woman suffrage, 266-269
Social halls and meeting-places: Cafés, bookshops, and saloons, 273-275; Clinton Hall, 185, 225, 227, 260; need for, 219;
Social Halls Association, 225, 226
Socialist movement in America, 262-266
Social Reform Club, 279
Southern Educational Conference, 104
Spahr, Charles B., 280
Spinoza, 274
“Spoken Newspaper, The,” 263
Study-rooms and libraries in the settlement, 103, 104
Sukloff, Marie, 238
Summer scenes on the East Side, 69-71
Sweatshops: Conditions in, 152-155, 281; conferences on, 282; protocol of 1910, 284; restriction of, 157-158
Taft, William Howard, 166
Tammany Hall, 256-258
Terry, Ellen, 188
Thoreau, Henry D., 277
Tolerance, religious, instances of, 21-23
Tolstoi, Leo, 233-235, 276
Trades unions: Difficulty of organizing women and girls, 203; early organizations of girl workers, 203-206;
shirt-waist strike, 209;
Women’s Trade Union League, 206, 207; Youth and, 201-215
Triangle fire and investigation, 208, 209, 212
Tschaikowsky, N., 238, 268
Tuberculosis, system of care and instruction of patients, 53, 54
Vacation houses and camps, 90-94
Vocational Guidance and Industrial Supervision, proposed Bureau of, 160
Waring, Colonel, 4
Wedding customs, 216-219
White House Conference on Children, 125
“Whither,” by Morris Rosenfeld, 200
Whitman, Walt, 276
Widows’ pensions, the first in Henry Street, 124
Wilson, Woodrow, 305
Woman suffrage, 266-269
Women’s Trade Union League, 206, 207
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