News Photo by Reagan Voetberg The Alpena Community College Board of Trustees are pictured with Michigan Community College Association President Brandy Johnson, fourth from the left. Johnson is visiting every community college in Michigan on her 2026 Trustee Tour.

ALPENA — The Alpena Community College Board of Trustees approved its 2027 budget on Thursday night at its regular board meeting.

At the board’s last regular meeting on May 21, ACC Vice President of Finance and Administration Nick Brege said that it took more work this year to find a way to balance the budget than in the past two years.

Brege talked through some changes in the budget from last year, such as budgeting for the designated fund to pay for the positions of the director of grant development and the technician. Those positions were funded by the Strengthening Institutions Program (SIP) grant which will end Sept. 30. Brege planned the budget as if the two positions will have to be paid through the designated fund through the whole fiscal year.

ACC President Don MacMaster said in the President’s Report that ACC staff have applied for the SIP grant again and may receive up to $3 million over five years if awarded it.

The college’s revenue and expenditures are divided into seven different funds for FY 2027, the largest of which is the general operating fund. The budget information below is taken from Thursday’s regular meeting agenda packet.

GENERAL OPERATING FUND

Factors affecting the general operating fund include state appropriations projected at approximately $6.9 million representing no increase from FY 2026. That accounts for 37.3 % of total projected revenue, according to Thursday’s agenda packet.

Student enrollment in FY 2027 is expected to decline slightly primarily due to the conclusion of the Michigan Community College Association (MCCA)/Michigan Department of Corrections (MDOC) grant, which was awarded to those training to be corrections officers.

Tuition and fee revenue is projected at approximately $7.6 million, comprising 41.2% of total revenue.

Local property tax revenue is anticipated to increase by 4.5%, according to the agenda packet. The FY 2027 property tax budget totals approximately $3.7 million and requires the full utilization of the voter-approved 2.5 mill levy, adjusted to 2.4687 mills due to the Headlee Amendment rollback. This revenue source represents 19.7% of the total budget. Given current projections and funding constraints, it is expected that the full available levy will be required to sustain operations for the foreseeable future

The FY 2027 budget will require close monitoring throughout the entire year and adjustments may be necessary to be brought before the Board of Trustees.

The budgeted revenue and expenses for the general operating fund totals $18,554,379.

DESIGNATED FUND

The designated fund encompasses a variety of funds that service the non-curricular activities of students, staff, and faculty in the categories of athletics/student activities, workforce development, special events/staff development, Madeline Briggs University Center, and technology.

The expected revenue and expenditures total $1,593,438.

AUXILIARY ENTERPRISES FUND

The auxiliary enterprises fund consists of those activities that directly generates revenue

to accomplish their objectives. The following areas constitute “enterprises” within the fund: college bookstore, food service, auto service, transportation, housing, and solar array.

The fund budget shows $620,200 in revenue and $722,713 in expenses.

RESTRICTED FUND

Various external grants from both private (for example, foundations) and public (for example, state and federal) sources support several activities of the college that are critical to providing quality educational experiences for students

The expected revenue and expenses is $3,562,243.

CAPITAL EQUIPMENT/BUILDING MAINTENANCE FUND

The capital equipment/building maintenance fund provides the financial resources necessary to carry out critical projects identified through the college’s planning process, supporting the preservation and enhancement of its capital assets.

There is expected to be $376,932 in revenue and expenses in that fund.

PLANT FUND

The Plant Fund is the depository for various state/local grants that are directed toward the construction of capital projects. The new student housing unit has an estimated total project cost of $4.7 million and has received federal support in the form of a $1,750,000 congressionally directed spending item managed through the USDA Rural Development – Community Facilities program. The project will expand the capacity of student housing at ACC by more than 50%, with construction scheduled to conclude in the summer of 2026. The revenue and expenses are projected at $4.7 million for the plant fund.

DEBT SERVICE FUND

ACC entered into an Installment Purchase Agreement in May 2017 to acquire the College Park Apartments for $680,000, to be paid over 20 years. The agreement requires annual principal payments of $34,000 and semi-annual interest payments at a rate of 3.12%. In addition, a new $1,000,000 installment purchase agreement was initiated in FY 26 to support the development of new student housing. The 10-year agreement includes annual principal payments of $100,000 and semi-annual interest payments at a rate of 4.89%

Total revenue and expenses are expected to be $190,740.

IN OTHER BUSINESS

*MCCA President Brandy Johnson updated the board about the role of the MCCA, upcoming events, and initiatives. It was Johnson’s 13th stop on her 2026 Trustee tour visiting all the community colleges in Michigan.

*ACC Faculty Member Wesley Repke and student Brandon Abbott updated the board on the solar array project. Repke also spoke to the board about the Electrical Systems Technology Bachelor degree program.

*Prior to the start of the regular meeting, the board of trustees held a closed session to discuss MacMaster’s evaluation. They commented that they had a good discussion and that they are satisfied with his leadership. They voted to increase his salary to the next level.

* The trustees approved the 2026-2030 labor contract with the Alpena Community College Educational Support Professionals Custodial/Maintenance MEA/NEA on which tentative agreement has been reached and ratification by the union has been accomplished.

*The trustees authorized College officials to purchase video conferencing system equipment from CDW-G for a total cost not to exceed $136,429

*The trustees authorized College officials to contract with Beyond Horizons Tour and Travel, LLC., of Mt. Pleasant, Michigan, for bus transportation for ACC athletic teams for 2026-27; estimated cost of the contract is approximately $110,000, which is subject to change with additional games and fuel surcharges.

*The trustees approved the purchase of a Super Tory S2220 medium skin tone advanced neonatal simulator from Gaumard for a cost not to exceed $46,145.

*The trustees approved the new 4042 Credit for Prior Learning (CPL) Policy on first reading and the deletion of Policy 4017, College Level Examination Program (CLEP) Policy, and Policy 4018, Non-Traditional Credit Evaluation Policy, from the ACC Policies & Procedures Manual. The new policy will replace the deleted policies.

*The trustees approved Trustee Florence Stibitz to be the college’s MCCA Board of Directors representative and Trustee Teresa Duncan as the alternate representative.

*The termination of Lauren Mantlo as Director of Learning Resources Center, effective July 1, was listed in the board packet.