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

 

Institution: University of Missouri-St Louis (178420)	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-St Louis (178420)	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:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   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.)          Yes   No   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 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.         0   Number of component unit columns on GPFS using FASB standards     0   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:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:  UNIVERSITY OF MISSOURI SYSTEM         This Finance Survey form is for a system (or governing board) office   Caveats:

 

Institution: University of Missouri-St Louis (178420)	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  30,457,404  24,279,664         Noncurrent Assets          02   Capital assets - depreciable (gross)  342,422,056  330,151,751   03   Accumulated depreciation (enter as a positive amount)  110,221,319  80,734,282   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  68,197,278  74,344,931   05   Total noncurrent assets  300,398,015  323,762,400      06   Total assets (CV) CV=(A01+A05)  330,855,419  348,042,064         Current Liabilities          07   Long-term debt, current portion  1,392,034  1,337,267   08   Other current liabilities (CV) CV=(A09-A07)  20,616,093  20,969,740   09   Total current liabilities  22,008,127  22,307,007         Noncurrent Liabilities          10   Long-term debt  60,499,649  61,252,140   11   Other noncurrent liabilities (CV) CV=(A12-A10)  0  0   12   Total noncurrent liabilities  60,499,649  61,252,140      13   Total liabilities (CV) CV=(A09+A12)  82,507,776  83,559,147         Net Assets          14   Invested in capital assets, net of related debt  170,867,475  187,509,973   15   Restricted-expendable  17,234,504  19,438,679   16   Restricted-nonexpendable  36,088,176  32,107,836   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  24,157,488  25,426,429   18   Total Net assets (CV) CV=(A06-A13)  248,347,643  264,482,917         CV= Calculated Value      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  9,464,311  32,896  0  9,497,207   22   Infrastructure  14,890,117  223,730  0  15,113,847   23   Buildings  241,828,370  987,437  0  242,815,807   24   Equipment  17,504,604  1,964,069  914,105  18,554,568   25   Art and library collections  41,670,099  1,855,405  0  43,525,504   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  4,794,250  8,120,873  0  12,915,123   28   Accumulated depreciation  101,016,954  10,071,876  867,512  110,221,318         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  62,439,306  57,416,630      Grants and contracts - operating         02   Federal operating grants and contracts  15,130,712  13,918,728   03   State operating grants and contracts  4,293,535  3,056,896   04   Local/private operating grants and contracts  4,598,165  0   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  23,821,129  23,189,250   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  5,360,286  8,335,597   09   Total operating revenues  115,643,133  105,917,101

 

Institution: University of Missouri-St Louis (178420)	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  0  0   11   State appropriations  49,569,899  46,427,385   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  4,352,687  5,058,765   17   Investment income  4,455,064  6,496,285   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  58,377,650  57,982,435

 

Institution: University of Missouri-St Louis (178420)	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  0  0   21   Capital grants & gifts  95,443  30,000   22   Additions to permanent endowments  1,151,456  2,880,517   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  1,246,899  2,910,517      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  175,267,682  166,810,053      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  70,510,798  45,832,807  10,359,532  0  14,318,459   02   Research  8,824,897  4,341,158  823,124  0  3,660,615   03   Public service  11,572,157  6,452,808  1,531,679  0  3,587,670   05   Academic support  15,638,137  11,089,981  2,676,387  0  1,871,769   06   Student services  9,712,151  4,500,004  959,651  0  4,252,496   07   Institutional support  12,401,875  9,826,876  2,574,999  0  0   08   Operation & maintenance of plant  8,124,307  2,333,216  599,229  0  5,191,862   09   Depreciation  10,071,876        10,071,876     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  4,406,000     4,406,000   11   Auxiliary enterprises  17,744,861  3,546,838  729,851  0  13,468,172   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  169,007,059  87,923,688  20,254,452  10,071,876  50,757,043       Prior year amount  160,995,846  82,935,828  19,331,203  7,910,295  50,818,520

 

Institution: University of Missouri-St Louis (178420)	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  2,832,665           2,832,665   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,762,479  0  0  0  1,762,479   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  4,595,144  0  0  0  4,595,144      19   Total expenses & deductions  173,602,203  87,923,688  20,254,452  10,071,876  55,352,187       Prior year amount  164,827,885  82,935,828  19,331,203  7,910,295  54,650,559      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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)  175,267,682  166,810,053      02   Total expenses & deductions (from C19)  173,602,203  164,827,885      03   Increase in net assets during year (CV) CV=(D01-D02)  1,665,479  1,982,168   04   Net assets beginning of year  246,682,164  262,500,749   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  0   06   Net assets end of year (from A18)  248,347,643  264,482,917      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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)  7,037,026  6,602,738   02   Other federal grants  817,061  529,036   03   Grants by state government  1,598,273  1,755,979   04   Grants by local government  0  0   05   Institutional grants from restricted resources  2,488,808  2,105,221   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  8,001,810  7,517,894   07   Total gross scholarships and fellowships  19,942,978  18,510,868         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  13,691,548  14,211,178   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  1,845,430  463,690   10   Total Discounts & Allowances (CV) CV=(E07-E11)  15,536,978  14,674,868      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  4,406,000  3,836,000      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  36,433,060  29,182,300   02   Value of endowment assets at the end of the fiscal year  41,536,121  36,433,060

 

Institution: University of Missouri-St Louis (178420)	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  76,130,854  76,130,854            02   Sales and services  26,433,636  767,077  25,666,559  0  0   03   Federal grants/contracts (excludes Pell Grants)  15,130,712  15,130,712  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  49,569,899  49,569,899  0  0  0   05   State grants and contracts  4,293,535  4,293,535  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  10,197,751       10   Interest earnings  2,146,564       11   Dividend earnings  0       12   Realized capital gains  2,681,009          CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  87,923,688  84,376,850  3,546,838  0  0   02   Employee benefits, total  20,254,452  19,524,601  729,851  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  0  0  0  0  0   04   Current expenditures other than salaries  50,605,986  37,137,814  13,468,172  0  0      Capital outlay:      05   Construction  7,302,787  7,302,787  0  0  0   06   Equipment purchases  1,964,069  1,964,069  0  0  0   07   Land purchases  32,896  32,896  0  0  0   08   Interest on debt outstanding, all funds & activities  2,832,665       09   Scholarships/fellowships  19,942,978  19,942,978          CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  61,252,140   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  752,491   04   Long-term debt outstanding at end of fiscal year  60,499,649   05   Short-term debt outstanding at beginning of fiscal year  1,337,267   06   Short-term debt outstanding at end of fiscal year  1,392,034      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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  558,422   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  81,785,838      CAVEATS

 

Institution: University of Missouri-St Louis (178420)	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 reported 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.