Finance Dashboard
Michael Torres
VP of Finance · Regional State University · Fall 2026
Total Enrollment
4,820
Tuition Revenue
$38.2M
Net Revenue / Student
$17,400
Fiscal Year
FY27
Financial Impact Summary
DFW Revenue Loss
$2.1M
annually
Projected $1.6M with intervention
Retention Revenue Recovery
$840K
projected annually
From 3pp retention improvement
Cost Per Student Saved
$420
vs. $12,400 acquisition
29.5x more cost-effective
ROI on Platform
6.2x
return on investment
$798K invested → $4.9M recovered
DFW Cost Analysis — Gateway Courses
Revenue impact of D/F/W grades across high-enrollment gateway courses
| Course | Enrollment | DFW Rate | Students Lost | Avg Tuition | Revenue Lost | Projected Savings |
|---|---|---|---|---|---|---|
| College Algebra (MTH 110) | 480 | 32% | 154 | $4,200 | $646,800 | $159,600 |
| Intro to Chemistry (CHM 101) | 360 | 28% | 101 | $4,350 | $439,350 | $108,750 |
| English Composition (ENG 101) | 520 | 22% | 114 | $4,100 | $467,400 | $127,100 |
| Intro to Biology (BIO 105) | 410 | 26% | 107 | $4,250 | $454,750 | $123,250 |
| US History (HIS 101) | 340 | 19% | 65 | $4,100 | $266,500 | $69,700 |
| Principles of Economics (ECN 201) | 290 | 24% | 70 | $4,300 | $301,000 | $73,100 |
| General Psychology (PSY 101) | 450 | 17% | 77 | $4,100 | $315,700 | $73,800 |
| Statistics (MTH 220) | 310 | 30% | 93 | $4,200 | $390,600 | $105,000 |
| Totals | 3,160 | 24.7% | 781 | — | $3,282,100 | $840,300 |
Retention Revenue Model
Impact of retention improvement on at-risk student revenue
Students at Risk
620
Avg Remaining Lifetime Revenue
$48,000
Total At-Risk Revenue
$29.7M
Retention Improvement Scenarios
$912K
revenue recovered annually
19 additional students retained
$1.5M
revenue recovered annually
31 additional students retained
$2.4M
revenue recovered annually
50 additional students retained
Budget vs. Actual — Student Success Initiatives
FY27 year-to-date spending across platform and support line items
| Line Item | Budgeted | Actual | Variance | % Spent | Progress |
|---|---|---|---|---|---|
| Platform Licensing | $185,000 | $178,500 | $-6,500 | 96.5% | |
| Faculty Development | $120,000 | $94,200 | $-25,800 | 78.5% | |
| Student Support Services | $245,000 | $231,800 | $-13,200 | 94.6% | |
| IT Infrastructure | $160,000 | $172,400 | +$12,400 | 107.7% | |
| Assessment Tools | $88,000 | $79,600 | $-8,400 | 90.5% | |
| Total | $798,000 | $756,500 | $-41,500 | 94.8% |
Tuition Discount Analysis
Institutional discount rate trend and net revenue impact
Discount Rate Trend
Net Revenue & Discount Cost
Net Revenue / Student
$18,200
Total Discount Cost
$11.4M
Net Revenue / Student
$17,600-$600
Total Discount Cost
$12.1M
Net Revenue / Student
$17,100-$500
Total Discount Cost
$12.8M
Net Revenue / Student
$17,400+$300
Total Discount Cost
$12.5M
Key Insight
Discount rate decreased 1pp year-over-year to 55%, recovering approximately $300K in net tuition revenue. Continued focus on retention and student success outcomes is projected to allow a further 1-2pp reduction in FY28 without impacting enrollment yield.