IPEDS Reporting Year Finance 2004-05 (2003-04 Data)

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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-ROLLA (178411) 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, 2004.) 
 Beginning: month/year (MMYYYY)   Month:   Year:  2003 
 And ending: month/year (MMYYYY)   Month:   Year:  2004 
 2. Audit Opinion 
 Did your institution receive an unqualified opinion on its General Purpose Statement 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. Does this institution or any of its foundations or other affiliated organizations own endowment assets ? 
       Radio On  Yes - (report endowment assets)                 
   Radio Off  No 
 5.Component Units 
 Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institution’s 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-ROLLA (178411) User ID: 29c0011
Part A - Statement of Net Assets
 Fiscal Year 2004 
    Report in whole dollars only 
  
 Line no.      Current year amount   Prior year amount 
    Current Assets        
 01   Total Current Assets  29,045,300  32,622,274 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  235,885,672  217,067,563 
 03   Accumulated depreciation (enter as a positive amount)  87,449,165  85,930,792 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
118,468,953  88,734,359 
 05   Total noncurrent assets  266,905,460  219,871,130 
  
 06   Total assets (CV)
CV
=(A01+A05) 
295,950,760  252,493,404 
  
    Current Liabilities        
 07   Long-term debt, current portion  436,988  212,117 
 08   Other current liabilities (CV)
CV=(A09-A07) 
16,522,966  13,923,841 
 09   Total current liabilities  16,959,954  14,135,958 
  
    Noncurrent Liabilities        
 10   Long-term debt  33,347,552  8,074,449 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
 12   Total noncurrent liabilities  33,347,552  8,074,449 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
50,307,506  22,210,407 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  124,277,410  122,982,657 
 15   Restricted-expendable  45,420,927  15,052,133 
 16   Restricted-nonexpendable  53,087,828  73,791,817 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
22,857,089  18,456,390 
 18   Total Net assets (CV)
CV
=(A06-A13) 
245,643,254  230,282,997 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part A - Plant, Property, and Equipment
 Fiscal Year 2004 
    Report in whole dollars only             
  
 Line No.   Description   Beginning
balance 
 Additions   Retirements
(CV) 
 Ending balance 
    Plant,Property, and Equipment             
  
 21   Land & land improvements  4,805,510  40,000  401  4,845,109 
 22   Infrastructure  10,039,087  249,900  10,288,987 
 23   Buildings  147,845,208  1,239,314  231,000  148,853,522 
 24   Equipment  34,016,005  3,722,872  4,307,013  33,431,864 
 25   Art and library collections  17,640,589  983,441  18,624,030 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  2,721,164  17,120,995  19,842,159 
 28   Accumulated depreciation  85,930,792  7,910,295  6,391,923  87,449,164 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2004 
    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  26,754,405  25,711,740 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  22,152,763  21,074,288 
 03   State operating grants and contracts  2,307,316  1,328,244 
 04   Local/private operating grants and contracts  12,458,705  10,436,761 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
9,049,635  7,186,796 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
6,819,486  1,807,612 
 09   Total operating revenues  79,542,310  67,545,441 
  
  
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2004 
    Report in whole dollars only        
  
 Line No.   Source of funds   Current year amount   Prior year amount 
    Nonoperating Revenues       
 10   Federal appropriations  44,800 
 11   State appropriations  44,400,760  45,903,863 
 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  4,657,956  2,272,681 
 17   Investment income  11,439,542  4,090,273 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
 19   Total nonoperating revenues  60,498,258  52,311,617 
  
  
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2004 
    Report in whole dollars only       
  
 Line No.   Resource of funds   Current year amount   Prior year amount 
    Other Revenues and Additions         
 20   Capital appropriations  549,475 
 21   Capital grants & gifts  766,064  386,201 
 22   Additions to permanent endowments  871,356  3,129,853 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
5,268,424 
 24   Total other revenues and additions  1,637,420  9,333,953 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
141,677,988  129,191,011 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part C - Expenses and Other Deductions
 Fiscal Year 2004 
    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  47,043,610  33,620,695  7,574,506  5,848,409 
 02   Research  30,353,950  14,602,577  2,125,498  13,625,875 
 03   Public service  1,054,575  527,720  111,459  415,396 
 05   Academic support  6,346,614  3,289,270  772,833  2,284,511 
 06   Student services  9,728,782  5,746,199  1,290,963  2,691,620 
 07   Institutional support  8,139,802  5,604,094  1,417,289  1,118,419 
 08   Operation & maintenance
of plant 
8,420,726  4,169,084  1,066,134  3,185,508 
 09   Depreciation  5,745,918        5,745,918   
 10   Scholarships and fellowships
expenses
, excluding discounts & allowances 
1,847,000     1,847,000 
 11   Auxiliary enterprises  6,196,423  1,381,225  284,180  4,531,018 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  124,877,400  68,940,864  14,642,862  5,745,918  35,547,756 
     Prior year amount  115,760,411  66,444,828  10,902,585  5,216,312  33,196,686 
  
  
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part C - Expenses and Other Deductions
 Fiscal Year 2004 
    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  804,856           804,856 
 17   Other nonoperating
expenses & deductions (CV)

CV=(C18-C16) 
635,475  635,475 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
1,440,331  1,440,331 
  
 19   Total expenses & deductions  126,317,731  68,940,864  14,642,862  5,745,918  36,988,087 
     Prior year amount  116,808,518  66,444,828  10,902,585  5,216,312  34,244,793 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part D - Summary of Changes In Net Assets
 Fiscal Year 2004 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  141,677,988  129,191,011 
  
 02   Total expenses & deductions (from C19)  126,317,731  116,808,518 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
15,360,257  12,382,493 
 04   Net assets beginning of year  230,282,997  217,900,504 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
 06   Net assets end of year (from A18)  245,643,254  230,282,997 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part E - Scholarships and Fellowships
 Part E - Scholarships and Fellowships
Fiscal Year 2004
 
    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)  2,635,943  2,471,510 
 02   Other federal grants  1,391,724  1,478,180 
 03   Grants by state government  2,408,453  2,329,198 
 04   Grants by local government 
 05   Institutional grants from restricted resources  2,827,605  2,233,793 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
11,521,229  11,272,827 
 07   Total gross scholarships and fellowships  20,784,954  19,785,508 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  18,574,493  16,026,123 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
363,461  566,385 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
18,937,954  16,592,508 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
1,847,000  3,193,000 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part H - Details of Endowment Assets
 Fiscal Year 2004
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  69,190,158 
 02   Value of endowment assets at the end of the fiscal year  84,797,003 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part J - Revenue Data for Bureau of Census
 Part J - Revenues (Census Bureau)
Fiscal Year 2004
 
 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  45,328,898  45,328,898          
 02   Sales and services  9,742,601  329,505  9,413,096 
 03   Federal grants/contracts (excludes Pell Grants)  19,516,820  19,516,820 
    Revenue from the state government: 
 04   State appropriations, current & capital  44,400,760  44,400,760 
 05   State grants and contracts  2,307,316  2,307,316 
    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  18,754,081     
 10   Interest earnings  2,844,127     
 11   Dividend earnings     
 12   Realized capital gains  3,885,263     
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part K - Expenditure Data for Bureau of Census
 Part K - Expenditures
Fiscal Year 2004 
 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  68,940,865  67,559,640  1,381,225 
 02   Employee benefits, total  14,642,861  14,358,681  284,180 
 03   Payment to state retirement funds (maybe included in line 02 above) 
 04   Current expenditures other than salaries  35,547,756  31,016,738  4,531,018 
    Capital outlay:    
 05   Construction  17,153,960  17,153,960 
 06   Equipment purchases  3,722,872  3,722,872 
 07   Land purchases  40,000  40,000 
 08   Interest on debt outstanding, all funds & activities  924,765     
 09   Scholarships/fellowships  20,784,954  20,784,954     
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part L - Debt and Assets, page 1
 Part L - Debt and Assets
Fiscal Year 2004

 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  8,286,566 
 02   Long-term debt issued during fiscal year  33,549,068 
 03   Long-term debt retired during fiscal year  8,488,082 
 04   Long-term debt outstanding at end of fiscal year  33,347,552 
 05   Short-term debt outstanding at beginning of fiscal year 
 06   Short-term debt outstanding at end of fiscal year  436,988 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Part L - Debt and Assets, page 2
 Part L - Debt and Assets 
 Assets 
 Category   Amount 
 07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  90,139 
 08   Total cash and security assets held at end of fiscal year in bond funds  9,288,724 
 09   Total cash and security assets held at end of fiscal year in all other funds  113,371,601 
  
 CAVEATS 
 
 

 
Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) User ID: 29c0011
Explanation Report

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