IPEDS Reporting Year Finance 2005-06 (2004-05 Data)

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Finance - Public institutions
 Reporting Standard 
 Please indicate which reporting standards are used to prepare your financial statements: 
         Radio On  GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35 
   Radio Off  FASB (Financial Accounting Standard Board) 
 Please consult your business officer for the correct response before saving this screen. Your response to this question will determine the forms you will receive for reporting finance data. 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Finance - Public institutions
 General Information
Finance - Public Institutions
 
 To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction and references. 
 1. Fiscal Year calendar 
 This report covers financial activities for the 12-month fiscal year: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2005.) 
 Beginning: month/year (MMYYYY)   Month:   Year:  2004 
 And ending: month/year (MMYYYY)   Month:   Year:  2005 
 2. Audit Opinion 
 Did your institution receive an unqualified opinion on its General Purpose Financial Statements from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.) 
       Radio On  Yes  Radio Off  No  Radio Off  Don't know                 
 3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model is used by your institution ? 
        Radio On  Business Type Activities 
   Radio Off  Governmental Activities 
   Radio Off  Governmental Activities with Business-Type Activities 
 4. If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services? 
  
       Radio On  Auxiliary enterprises                 
       Radio Off  Student services                 
       Radio Off  Does not participate in intercollegiate athletics                 
       Radio Off  Other (specify in caveats box below)                 
 5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ? 
       Radio On  Yes - (report endowment assets)                 
   Radio Off  No 
 6.Component Units 
 Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institutionís GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS other than the institution itself, whether that column represents a single component unit or a combination of component units. 
        Number of component unit columns on GPFS using FASB standards 
    Number of component unit columns on GPFS using GASB standards 
 System or Governing Board (please see instructions about reporting System data) 
 Please select the applicable option below: 
      Radio Off  This Finance Survey form is for an institution that is NOT part of a system 
      Radio On  This Finance Survey form is for an institution that is part of a system 
    Name of the system is:  UNIVERSITY OF MISSOURI SYSTEM 
      Radio Off  This Finance Survey form is for a system (or governing board) office 
 Caveats: 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part A - Statement of Net Assets
 Fiscal Year 2005 
    Report in whole dollars only 
  
 Line no.      Current year amount   Prior year amount 
    Current Assets        
 01   Total Current Assets  69,034,239  51,371,446 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  351,787,044  337,094,637 
 03   Accumulated depreciation (enter as a positive amount)  177,499,048  148,272,767 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
169,490,530  161,465,148 
 05   Total noncurrent assets  343,778,526  350,287,018 
  
 06   Total assets (CV)
CV
=(A01+A05) 
412,812,765  401,658,464 
  
    Current Liabilities        
 07   Long-term debt, current portion  1,243,673  919,394 
 08   Other current liabilities (CV)
CV=(A09-A07) 
49,608,743  46,675,308 
 09   Total current liabilities  50,852,416  47,594,702 
  
    Noncurrent Liabilities        
 10   Long-term debt  43,511,623  44,751,179 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
 12   Total noncurrent liabilities  43,511,623  44,751,179 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
94,364,039  92,345,881 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  129,862,344  144,928,794 
 15   Restricted-expendable  74,918,776  74,469,270 
 16   Restricted-nonexpendable  75,216,465  61,870,295 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
38,451,141  28,044,224 
 18   Total Net assets (CV)
CV
=(A06-A13) 
318,448,726  309,312,583 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part A - Plant, Property, and Equipment
 Fiscal Year 2005 
    Report in whole dollars only             
  
 Line No.   Description   Beginning
balance 
 Additions   Retirements
(CV) 
 Ending balance 
    Plant,Property, and Equipment             
  
 21   Land & land improvements  10,475,292  542,959  11,018,251 
 22   Infrastructure  22,372,481  233,408  22,605,889 
 23   Buildings  236,739,675  4,918,326  241,658,001 
 24   Equipment  24,092,330  4,495,439  1,614,330  26,973,439 
 25   Art and library collections  38,324,503  857,958  5,411,815  33,770,646 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  5,090,356  10,670,462  15,760,818 
 28   Accumulated depreciation  166,666,569  12,032,570  1,200,091  177,499,048 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part B - Revenues and Other Additions
 Fiscal Year 2005 
    Report in whole dollars only       
  
 Line No.   Source of Funds   Current year amount   Prior year amount 
    Operating Revenues       
 01   Tuition & fees, after deducting discounts & allowances  88,576,530  77,710,952 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  28,267,048  26,783,288 
 03   State operating grants and contracts  5,637,900  4,461,503 
 04   Local/private operating grants and contracts  12,353,757  11,561,726 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
45,388,502  40,984,447 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
13,566,836  23,110,224 
 09   Total operating revenues  193,790,573  184,612,140 
  
  
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part B - Revenues and Other Additions
 Fiscal Year 2005 
    Report in whole dollars only        
  
 Line No.   Source of funds   Current year amount   Prior year amount 
    Nonoperating Revenues       
 10   Federal appropriations 
 11   State appropriations  73,894,257  73,383,629 
 12   Local appropriations, education district taxes, & similar support 
    Grants-nonoperating       
 13   Federal nonoperating grants 
 14   State nonoperating grants 
 15   Local nonoperating grants 
 16   Gifts, including contributions from affiliated organizations  13,190,001  12,635,777 
 17   Investment income  10,846,986  16,296,428 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
35,036  1,561,334 
 19   Total nonoperating revenues  97,966,280  103,877,168 
  
  
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part B - Revenues and Other Additions
 Fiscal Year 2005 
    Report in whole dollars only       
  
 Line No.   Resource of funds   Current year amount   Prior year amount 
    Other Revenues and Additions         
 20   Capital appropriations  4,017,789  1,799,037 
 21   Capital grants & gifts  2,000,400 
 22   Additions to permanent endowments  9,416,461  2,886,821 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
 24   Total other revenues and additions  15,434,650  4,685,858 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
307,191,503  293,175,166 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part C - Expenses and Other Deductions
 Fiscal Year 2005 
    Report in whole
dollars only
                                
              
       1   2   3   4   5 
 Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                      
    Operating Expenses    
 01   Instruction  111,586,330  80,397,770  16,501,787  14,686,773 
 02   Research  19,413,079  9,247,123  1,958,444  8,207,512 
 03   Public service  17,406,767  8,524,159  2,104,428  6,778,180 
 05   Academic support  24,667,179  13,092,736  3,198,861  8,375,582 
 06   Student services  14,027,505  8,305,515  1,589,496  4,132,494 
 07   Institutional support  26,053,843  14,822,819  3,669,161  7,561,863 
 08   Operation & maintenance
of plant 
14,689,363  6,826,033  1,777,978  6,085,352 
 09   Depreciation  12,032,570        12,032,570   
 10   Scholarships and fellowships
expenses
, excluding discounts & allowances (do not include work study here) 
7,270,000     7,270,000 
 11   Auxiliary enterprises  26,599,075  9,507,186  2,111,444  14,980,445 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  273,745,711  150,723,341  32,911,599  12,032,570  78,078,201 
     Prior year amount  259,157,273  143,691,815  31,227,315  7,144,051  77,094,092 
  
  
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part C - Expenses and Other Deductions
 Fiscal Year 2005 
    Report in whole dollars only                                               
       1   2   3   4   5 
 Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                      
    Nonoperating Expenses and
Deductions 
              
 16   Interest  1,912,113           1,912,113 
 17   Other nonoperating
expenses & deductions (CV)

CV=(C18-C16) 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
1,912,113  1,912,113 
  
 19   Total expenses & deductions  275,657,824  150,723,341  32,911,599  12,032,570  79,990,314 
     Prior year amount  260,595,452  143,691,815  31,227,315  7,144,051  78,532,271 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part D - Summary of Changes In Net Assets
 Fiscal Year 2005 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  307,191,503  293,175,166 
  
 02   Total expenses & deductions (from C19)  275,657,824  260,595,452 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
31,533,679  32,579,714 
 04   Net assets beginning of year  286,915,048  276,732,869 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-1 
 06   Net assets end of year (from A18)  318,448,726  309,312,583 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part E - Scholarships and Fellowships
 Part E - Scholarships and Fellowships
Fiscal Year 2005
 
    Report in whole dollars only       
  
 Line No.   Source   Current year amount   Prior year amount 
    Institutional Expenses and Discounts & Allowances       
    Gross Scholarships and Fellowships (no loans included)       
 01   Pell grants (federal)  6,286,136  5,144,914 
 02   Other federal grants  715,421  1,073,153 
 03   Grants by state government  1,751,109  1,873,489 
 04   Grants by local government 
 05   Institutional grants from restricted resources  3,667,078  3,258,012 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
23,530,978  21,436,777 
 07   Total gross scholarships and fellowships  35,950,722  32,786,345 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  26,034,705  25,949,807 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
2,646,017  56,538 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
28,680,722  26,006,345 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
7,270,000  6,780,000 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part H - Details of Endowment Assets
 Fiscal Year 2005
Report in whole dollars only 
 Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts 
              
 01   Value of endowment assets at the beginning of the fiscal year  137,204,861  142,234,032 
 02   Value of endowment assets at the end of the fiscal year  161,366,867  137,204,861 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part J - Revenue Data for Bureau of Census
 Part J - Revenues (Census Bureau)
Fiscal Year 2005
 
 Source and type   Amount 
 Total for all funds
and operations
(includes
endowment funds,
but excludes component units) 
 Education and general/independent operations   Auxiliary enterprises    Hospitals    Agriculture extension/experiment services 
    (1)      (2)   (3)   (4)   (5) 
 01   Tuition and fees  114,611,235  114,611,235          
 02   Sales and services  51,008,444  2,973,925  48,034,519 
 03   Federal grants/contracts (excludes Pell Grants)  28,267,048  28,267,048 
    Revenue from the state government: 
 04   State appropriations, current & capital  77,912,046  77,912,046 
 05   State grants and contracts  5,637,900  5,637,900 
    Revenue from local governments: 
 06   Local appropriation, current & capital 
 07   Local government grants/contracts 
 08   Receipts from property and non-property taxes     
 09   Gifts and private grants, including capital grants  36,960,619     
 10   Interest earnings  5,682,827     
 11   Dividend earnings     
 12   Realized capital gains  5,361,416     
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part K - Expenditure Data for Bureau of Census
 Part K - Expenditures
Fiscal Year 2005 
 Category   Amount 
 Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/
independent operations 
 Auxiliary enterprises   Hospitals    Agriculture extension/
experiment services 
    (1)   (2)   (3)   (4)   (5) 
 01   Salaries and wages  150,723,343  141,216,157  9,507,186 
 02   Employee benefits, total  32,911,597  30,800,153  2,111,444 
 03   Payment to state retirement funds (maybe included in line 02 above) 
 04   Current expenditures other than salaries  78,078,202  63,097,757  14,980,445 
    Capital outlay:    
 05   Construction  7,253,453  7,253,453 
 06   Equipment purchases  4,495,439  4,495,439 
 07   Land purchases  542,959  542,959 
 08   Interest on debt outstanding, all funds & activities  1,912,113     
 09   Scholarships/fellowships  35,950,722  35,950,722     
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part L - Debt and Assets, page 1
 Part L - Debt and Assets
Fiscal Year 2005

 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  44,751,179 
 02   Long-term debt issued during fiscal year 
 03   Long-term debt retired during fiscal year  1,239,556 
 04   Long-term debt outstanding at end of fiscal year  43,511,623 
 05   Short-term debt outstanding at beginning of fiscal year  919,394 
 06   Short-term debt outstanding at end of fiscal year  1,243,673 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Part L - Debt and Assets, page 2
 Part L - Debt and Assets (page 2)
Fiscal Year 2005
 
 Assets 
 Category   Amount 
 07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  329,644 
 08   Total cash and security assets held at end of fiscal year in bond funds 
 09   Total cash and security assets held at end of fiscal year in all other funds  187,666,104 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Kansas City (178402) User ID: 29C0011
Explanation Report
Number Source Location Description Severity Accepted
Global Edits
1 Perform Edits   Depreciation expense is expected to be greater than or equal to the accumulated depreciation minus prior years accumulated depreciation in Part A. Please fix or explain. Explanation Yes
Reason: In 2005 items were discovered that required that we restate certain balances in the prior year. the 2004 numbers shown are as they were reported in 2004 and do not reflect the restatement.