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: 
         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-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:   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-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) 
 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  9,497,207 
 22   Infrastructure  14,890,117  223,730  15,113,847 
 23   Buildings  241,828,370  987,437  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  43,525,504 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  4,794,250  8,120,873  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 
 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 
 07   Independent operations 
 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 
 11   State appropriations  49,569,899  46,427,385 
 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  4,352,687  5,058,765 
 17   Investment income  4,455,064  6,496,285 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
 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 
 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)] 
 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  14,318,459 
 02   Research  8,824,897  4,341,158  823,124  3,660,615 
 03   Public service  11,572,157  6,452,808  1,531,679  3,587,670 
 05   Academic support  15,638,137  11,089,981  2,676,387  1,871,769 
 06   Student services  9,712,151  4,500,004  959,651  4,252,496 
 07   Institutional support  12,401,875  9,826,876  2,574,999 
 08   Operation & maintenance
of plant 
8,124,307  2,333,216  599,229  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  13,468,172 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 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  1,762,479 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
4,595,144  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)] 
 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 
 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 
 03   Federal grants/contracts (excludes Pell Grants)  15,130,712  15,130,712 
    Revenue from the state government: 
 04   State appropriations, current & capital  49,569,899  49,569,899 
 05   State grants and contracts  4,293,535  4,293,535 
    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  10,197,751     
 10   Interest earnings  2,146,564     
 11   Dividend earnings     
 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 
 02   Employee benefits, total  20,254,452  19,524,601  729,851 
 03   Payment to state retirement funds (maybe included in line 02 above) 
 04   Current expenditures other than salaries  50,605,986  37,137,814  13,468,172 
    Capital outlay:    
 05   Construction  7,302,787  7,302,787 
 06   Equipment purchases  1,964,069  1,964,069 
 07   Land purchases  32,896  32,896 
 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 
 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 
 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.