IPEDS Reporting Year Finance 2007-08 (2006-07 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:
       GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35
  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, 2007.)
Beginning: month/year (MMYYYY) Month: Year:
And ending: month/year (MMYYYY) Month: Year:
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.)
     Unqualified Qualified 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 ?
      Business Type Activities
  Governmental Activities
  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?
 
     Auxiliary enterprises               
     Student services               
     Does not participate in intercollegiate athletics               
     Other (specify in caveats box below)               
5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
     Yes - (report endowment assets)               
  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
Caveats:

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part A - Statement of Net Assets
Fiscal Year 2007
  Report in whole dollars only
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total Current Assets  40,884,485
 
  Noncurrent Assets    
02 Capital assets - depreciable (gross)  271,804,641
03 Accumulated depreciation (enter as a positive amount)  107,900,280
04 Other noncurrent assets (CV)
CV
=[A05-(A02-A03)]
112,109,010  122,530,512
05 Total noncurrent assets  286,434,873
 
06 Total assets (CV)
CV
=(A01+A05)
354,540,365  327,319,358
 
  Current Liabilities    
07 Long-term debt, current portion  658,315
08 Other current liabilities (CV)
CV=(A09-A07)
27,966,843  22,819,195
09 Total current liabilities  23,477,510
 
  Noncurrent Liabilities    
10 Long-term debt  32,017,878
11 Other noncurrent liabilities (CV)
CV
=(A12-A10)
0  0
12 Total noncurrent liabilities  32,017,878
 
13 Total liabilities (CV)
CV
=(A09+A12)
59,964,926  55,495,388
 
  Net Assets    
14 Invested in capital assets, net of related debt  131,690,770
15 Restricted-expendable  42,503,565
16 Restricted-nonexpendable  73,624,956
17 Unrestricted (CV)
CV
=[A18-(A14+A15+A16)]
11,231,617  24,004,679
18 Total Net assets (CV)
CV
=(A06-A13)
294,575,439  271,823,970
 
 
CV= Calculated Value
 
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part A - Plant, Property, and Equipment
Fiscal Year 2007
  Report in whole dollars only        
 
Line No. Description Beginning
balance
Additions Retirements
(CV)
Ending balance
  Plant, Property, and Equipment        
 
21 Land & land improvements 180
22 Infrastructure 0
23 Buildings 0
24 Equipment 770,114
25 Art and library collections 0
26 Property obtained under capital leases
(if not included in equipment)
0
27 Construction in progress 0
28 Accumulated depreciation 0
 
  CV = (Beginning Balance + Additions - Ending Balance)    
 
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2007
  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 34,670,795
  Grants and contracts - operating    
02 Federal operating grants and contracts 26,298,216
03 State operating grants and contracts 2,835,679
04 Local/private operating grants and contracts 7,539,549
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances
10,810,116
06 Sales & services of hospitals,
after deducting patient contractual allowances
0
07 Independent operations 0
08 Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)]
2,579,349 12,809,499
09 Total operating revenues 94,963,854
 
 
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2007
  Report in whole dollars only    
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 0
11 State appropriations 45,130,412
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 0
14 State nonoperating grants 0
15 Local nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 5,940,199
17 Investment income 10,692,159
18 Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)]
0 0
19 Total nonoperating revenues 61,762,770
 
 
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2007
  Report in whole dollars only    
 
Line No. Resource of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital appropriations 0
21 Capital grants & gifts 1,953,308
22 Additions to permanent endowments 4,578,149
23 Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)]
0 0
24 Total other revenues and additions 6,531,457
 
25 Total all revenues and other additions (CV)
CV
=(B09+B19+B24)
163,485,430 163,258,081
 
CV = Calculated Value
 
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2007
  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 8,175,053
02 Research 8,082,305
03 Public service 1,513,644
05 Academic support 3,098,749
06 Student services 3,342,622
07 Institutional support 1,512,221
08 Operation & maintenance
of plant
49,837
09 Depreciation     8,828,848
10 Scholarships and fellowships
expenses
, excluding discounts & allowances (do not include work study here)
  5,426,000
11 Auxiliary enterprises 6,410,843
12 Hospital services 0
13 Independent operations 0
14 Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]
0 0 0 0 0
15 Total operating expenses 37,611,274
  Prior year amount 143,305,815 73,844,896 17,004,586 8,215,182 44,241,151
 
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2007
  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       1,468,787
17 Other nonoperating expenses & deductions (CV)
CV=(C18-C16)
125,048 0 0 0 125,048
18 Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)
1,593,835 0 0 0 1,593,835
 
19 Total expenses & deductions 39,205,109
  Prior year amount 144,912,767 73,844,896 17,004,586 8,215,182 45,848,103
 
CV = Calculated Value
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2007
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 163,485,430 163,258,081
 
02 Total expenses & deductions (from C19) 140,733,961 144,912,767
 
03 Increase in net assets during year (CV)
CV=(D01-D02)
22,751,469 18,345,314
04 Net assets beginning of year 253,478,656
05 Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]
0 0
06 Net assets end of year (from A18) 294,575,439 271,823,970
 
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 2007
  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) 2,644,166
02 Other federal grants 494,457
03 Grants by state government 2,691,745
04 Grants by local government 0
05 Institutional grants from restricted resources 4,258,170
06 Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]
13,449,652 12,408,732
07 Total gross scholarships and fellowships 22,497,270
 
  Discounts and Allowances    
08 Discounts & allowances applied to tuition & fees 17,024,731
09 Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)
760,277 731,539
10 Total Discounts & Allowances (CV)
CV=(E07-E11)
19,286,052 17,756,270
 
11 Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)
5,426,000 4,741,000
 
CV = Calculated Value
 
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part H - Details of Endowment Assets
Fiscal Year 2007
Report in whole dollars only
Line No. Value of Endowment Assets Market Value Prior Year Amounts
   Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.    
01 Value of endowment assets at the beginning of the fiscal year    95,710,878
02 Value of endowment assets at the end of the fiscal year    102,235,361

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2007
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 58,764,352 58,764,352      
02 Sales and services 12,954,576 12,493,478
03 Federal grants/contracts (excludes Pell Grants) 20,132,325
  Revenue from the state government:
04 State appropriations, current & capital 46,004,929
05 State grants and contracts 3,827,462
  Revenue from local governments:
06 Local appropriation, current & capital 0
07 Local government grants/contracts 0
08 Receipts from property and non-property taxes  
09 Gifts and private grants, including capital grants  
10 Interest earnings  
11 Dividend earnings  
12 Realized capital gains  
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2007
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 74,801,290 1,839,129
02 Employee benefits, total 17,898,713 435,541
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 43,398,889
  Capital outlay:  
05 Construction 21,076,266
06 Equipment purchases 2,858,401
07 Land purchases 143,463
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships 24,712,052 24,712,052  
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2007
Debt
Category Amount
01 Long-term debt outstanding at beginning of fiscal year
02 Long-term debt issued during fiscal year
03 Long-term debt retired during fiscal year
04 Long-term debt outstanding at end of fiscal year
05 Short-term debt outstanding at beginning of fiscal year
06 Short-term debt outstanding at end of fiscal year
 
 
CAVEATS
 

Institution: University of Missouri-Rolla (178411)
User ID: 29C0011
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2007
Assets
Category Amount
07 Total cash and security assets held at end of fiscal year in sinking or debt service funds
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
 
 
CAVEATS
 

Institution:  University of Missouri-Rolla (178411) User ID:  29C0011
Explanation Report
There are no explanations for selected survey and institution