IPEDS Reporting Year Finance 2009-10 (2008-09 Data)
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Finance - Public institutions
Reporting Standard
Please indicate which reporting standards are used to prepare your financial statements:
       GASB (Governmental Accounting Standards Board), using standards of GASB 34 & 35
  FASB (Financial Accounting Standards 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-Columbia (178396)
User ID: 29C0011
Finance - Public institutions
General Information
GASB-Reporting Institutions (aligned form)
To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statements (GPFS). Please refer to the instructions specific to each screen of the survey for details 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, 2009.)
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
(Explain in
box below)
Don't know
(Explain in
box below)               
3. Reporting Model
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. Intercollegiate Athletics
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 box below)               
5. Endowment Assets
Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
     Yes - (report endowment assets)               
  No
You may use the space below to provide context for the data you've reported above.

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part A - Statement of Net Assets
Fiscal Year 2009
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total current assets  469,989,767
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  1,483,195,130
04 Other noncurrent assets
CV=[A05-A31]
959,756,549  1,044,531,044
05 Total noncurrent assets  2,527,726,174
 
06 Total assets
CV=(A01+A05)
3,065,550,895  2,997,715,941
 
  Current Liabilities    
07 Long-term debt, current portion  15,848,668
08 Other current liabilities
CV=(A09-A07)
308,356,765  248,245,327
09 Total current liabilities  264,093,995
 
  Noncurrent Liabilities    
10 Long-term debt  653,465,872
11 Other noncurrent liabilities
CV=(A12-A10)
1,603,384  1,875,939
12 Total noncurrent liabilities  655,341,811
 
13 Total liabilities
CV=(A09+A12)
963,237,729  919,435,806
 
  Net Assets    
14 Invested in capital assets, net of related debt  897,481,250
15 Restricted-expendable  206,950,068
16 Restricted-nonexpendable  443,488,794
17 Unrestricted
CV=[A18-(A14+A15+A16)]
572,314,583  530,360,023
18 Total net assets
CV=(A06-A13)
2,102,313,166  2,078,280,135
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part A - Statement of Net Assets (Page 2)
Fiscal Year 2009
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land & land improvements 30,996,629
22 Infrastructure 161,666,811
23 Buildings 1,500,012,352
32 Equipment, including art and library collections 511,519,163
27 Construction in progress 122,162,781
  Total for Plant, Property and Equipment
CV
= (A21+ .. A27)
2,511,547,304 2,326,357,736
28 Accumulated depreciation 845,872,413
33 Intangible assets, net of accumulated amortization 0
34 Other capital assets 2,709,807
 
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No. Source of Funds Current year amount Prior year amount
  Operating Revenues    
01 Tuition & fees, after deducting discounts & allowances 198,112,375
  Grants and contracts - operating    
02 Federal operating grants and contracts 124,879,792
03 State operating grants and contracts 38,012,989
04 Local government/private operating grants and contracts 43,455,724 36,653,257
  04a Local government operating grants and contracts 0
  04b Private operating grants and contracts 36,653,257
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances
330,716,767
06 Sales & services of hospitals,
after deducting patient contractual allowances
561,641,502
26 Sales & services of educational activities 13,837,398
07 Independent operations 0
08 Other sources - operating
CV=[B09-(B01+ ....+B07)]
35,523,049 32,624,990
09 Total operating revenues 1,336,479,070
 
 
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 14,277,431
11 State appropriations 239,605,057
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 9,651,220
14 State nonoperating grants 0
15 Local government nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 24,850,568
17 Investment income 16,102,280
18 Other nonoperating revenues
CV=[B19-(B10+...+B17)]
0 359
19 Total nonoperating revenues 304,486,915
 
 
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No. Source of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital appropriations 787,087
21 Capital grants & gifts 15,114,640
22 Additions to permanent endowments 22,981,716
23 Other revenues & additions
CV=[B24-(B20+...+B22)]
0 0
24 Total other revenues and additions 38,883,443
 
25 Total all revenues and other additions
CV=(B09+B19+B24)
1,652,679,074 1,679,849,428
 
You may use the space below to provide context for the data you've reported above.
 
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2009
    1 2 3 4 5 6 7
Line No. Description Total amount Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation Interest All other                    
  Expenses and Deductions  
01 Instruction 19,106,100
02 Research 54,328,085
03 Public service 28,291,548
05 Academic support 14,736,163
06 Student services 8,021,662
07 Institutional support -33,835,385
08 Operation & maintenance
of plant
(see instructions)
0 23,080,193
10 Scholarships and fellowships
expenses
, excluding discounts & allowances
  24,036,000
11 Auxiliary enterprises 130,626,387
12 Hospital services 240,287,030
13 Independent operations 0
14 Other expenses
& deductions
CV=[C19-(C01+...+C13)]
1,659,215 0 0 0 0 0 1,659,215
19 Total expenses & deductions 0 510,336,998
  Prior year amount 1,607,479,553 782,504,810 196,929,935   82,061,443   545,983,365
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2009
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 1,652,679,074 1,679,849,428
 
02 Total expenses & deductions (from C19) 1,641,980,498 1,607,479,553
 
03 Change in net assets during year
CV=(D01-D02)
10,698,576 72,369,875
04 Net assets beginning of year 2,005,910,260
05 Adjustments to beginning net assets
CV=[D06-(D03+D04)]
13,334,454 0
06 Net assets end of year (from A18) 2,102,313,166 2,078,280,135
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part E - Scholarships and Fellowships
Fiscal Year 2009
       
 
Line No. Source Current year amount Prior year amount
01 Pell grants (federal) 9,651,220
02 Other federal grants 2,282,453
03 Grants by state government 12,814,588
04 Grants by local government 0
05 Institutional grants from restricted resources 17,293,202
06 Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]
65,450,697 53,272,429
07 Total gross scholarships and fellowships 95,313,892
 
  Discounts and Allowances    
08 Discounts & allowances applied to tuition & fees 71,877,978
09 Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)
4,690,836 5,329,914
10 Total discounts & allowances
CV=(E07-E11)
79,913,555 77,207,892
 
11 Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)
24,036,000 18,106,000
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part H - Details of Endowment Assets
Fiscal Year 2009
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    547,399,598
02 Value of endowment assets at the end of the fiscal year    550,622,671

Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part J - Revenue Data for Bureau of Census
Fiscal Year 2009
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 297,527,908 297,527,908      
02 Sales and services 950,143,233 358,721,255 576,554,873
03 Federal grants/contracts (excludes Pell Grants) 119,384,235
  Revenue from the state government:
04 State appropriations, current & capital 248,860,182
05 State grants and contracts 38,272,871
  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  
 
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Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part K - Expenditure Data for Bureau of Census
Fiscal Year 2009
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 820,557,827 154,919,293 223,180,266
02 Employee benefits, total 199,884,168 31,010,539 60,915,624
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 508,646,262
  Capital outlay:  
05 Construction 145,025,014
06 Equipment purchases 42,604,821
07 Land purchases 211,384
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships 103,949,555 103,949,555  
 
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Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part L - Debt and Assets, page 1
Fiscal Year 2009
 
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
 
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Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part L - Debt and Assets, page 2
Fiscal Year 2009
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
 
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Institution:  University of Missouri-Columbia (178396) User ID:  29C0011
Explanation Report
Number Source Location Description Severity Accepted
Screen: Part 2
1 Row 26
Column 3
Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: This is due to adverse market conditions during an economic downturn.