IPEDS Reporting Year Finance 2008-09 (2007-08 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 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-Columbia (178396)
User ID: 29C0011
Finance - Public institutions
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you will report finance data:
       GASB, using standards of GASB 34 & 35
  Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2007-08)
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
Finance - Public Institutions (new aligned form)
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, 2008.)
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 box below)               
5. 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 2008
  Report in whole dollars only
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total Current Assets  616,304,593
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  
04 Other noncurrent assets (CV)
CV=[A05-A31]		 1,044,531,044  881,368,589
05 Total noncurrent assets  2,216,241,538
 
06 Total assets (CV)
CV=(A01+A05)		 2,997,715,941  2,832,546,131
 
  Current Liabilities    
07 Long-term debt, current portion  13,586,924
08 Other current liabilities (CV)
CV=(A09-A07)		 248,245,327  344,803,882
09 Total current liabilities  358,390,806
 
  Noncurrent Liabilities    
10 Long-term debt  466,083,352
11 Other noncurrent liabilities (CV)
CV=(A12-A10)		 1,875,939  2,161,712
12 Total noncurrent liabilities  468,245,064
 
13 Total liabilities (CV)
CV=(A09+A12)		 919,435,806  826,635,870
 
  Net Assets    
14 Invested in capital assets, net of related debt  856,464,016
15 Restricted-expendable  213,550,605
16 Restricted-nonexpendable  449,660,699
17 Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		 530,360,023  486,234,941
18 Total Net assets (CV)
CV=(A06-A13)		 2,078,280,135  2,005,910,261
 
 
CV= Calculated Value
 
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 2008
  Report in whole dollars only
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land & land improvements 31,023,424
22 Infrastructure 152,988,566
23 Buildings 1,391,937,174
32 Equipment, including art and library collections  
27 Construction in progress 77,477,957
28 Accumulated depreciation 794,820,752
33 Intangible assets, net of accumulated amortization  
34 Other capital assets  
 
 
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Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  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 199,794,185
  Grants and contracts - operating    
02 Federal operating grants and contracts 123,022,164
03 State operating grants and contracts 30,403,620
04 Local/private operating grants and contracts 36,653,257 33,762,009
  04a Local operating grants and contracts  
  04b Private operating grants and contracts  
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances		 295,670,594
06 Sales & services of hospitals,
after deducting patient contractual allowances		 529,530,389
26 Sales & services of educational activities  
07 Independent operations 0
08 Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		 32,624,990 58,715,578
09 Total operating revenues 1,270,898,539
 
 
 
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  Report in whole dollars only
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 14,105,122
11 State appropriations 229,991,644
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 25,476,677
17 Investment income 102,325,601
18 Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		 359 0
19 Total nonoperating revenues 371,899,044
 
 
 
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  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 8,833,028
22 Additions to permanent endowments 19,425,291
23 Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		 0 0
24 Total other revenues and additions 28,258,319
 
25 Total all revenues and other additions (CV)
CV=(B09+B19+B24)		 1,679,849,428 1,671,055,902
 
CV = Calculated Value
 
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 2008
  Report in whole dollars only                              
    1 2 3 6 4 5
Line No. Description Current year total Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation All other                    
  Operating Expenses  
01 Instruction 26,033,649
02 Research 56,165,686
03 Public service 26,936,689
05 Academic support 13,605,695
06 Student services 9,464,505
07 Institutional support -29,297,526
08 Operation & maintenance
of plant (see instructions)		 0 24,546,109
10 Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		   18,106,000
11 Auxiliary enterprises 127,902,870
12 Hospital services 243,561,895
13 Independent operations 0
14 Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		 0 0 0 0 0 0
15 Total operating expenses 0 517,025,572
  Prior year amount 1,490,860,882 744,554,426 186,298,637   79,050,410 480,957,409
 
 
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2008
  Report in whole dollars only                              
    1 2 3 6 4 5
Line No. Description Current year total Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation All other                    
  Nonoperating Expenses and Deductions            
16 Interest         27,356,417
17 Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		 1,601,376 0 0 0 0 1,601,376
18 Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		 28,957,793 0 0 0 0 28,957,793
 
19 Total expenses & deductions 0 545,983,365
  Prior year amount 1,513,270,999 744,554,426 186,298,637   79,050,410 503,367,526
 
CV = Calculated Value
 
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 2008
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 1,679,849,428 1,671,055,902
 
02 Total expenses & deductions (from C19) 1,607,479,553 1,513,270,999
 
03 Change in net assets during year (CV)
CV=(D01-D02)		 72,369,875 157,784,903
04 Net assets beginning of year 1,848,125,358
05 Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		 0 0
06 Net assets end of year (from A18) 2,078,280,135 2,005,910,261
 
CV = Calculated Value
 
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
Part E - Scholarships and Fellowships
Fiscal Year 2008
  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) 8,145,422
02 Other federal grants 6,463,125
03 Grants by state government 8,835,623
04 Grants by local government 0
05 Institutional grants from restricted resources 16,705,818
06 Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		 53,272,429 55,421,986
07 Total gross scholarships and fellowships 95,571,974
 
  Discounts and Allowances    
08 Discounts & allowances applied to tuition & fees 68,006,422
09 Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		 5,329,914 5,042,552
10 Total Discounts & Allowances (CV)
CV=(E07-E11)		 77,207,892 73,048,974
 
11 Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		 18,106,000 22,523,000
 
CV = Calculated Value
 
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 2008
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    511,428,577
02 Value of endowment assets at the end of the fiscal year    547,399,598
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2008
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 269,990,353 269,990,353      
02 Sales and services 911,462,203 336,046,681 561,641,502
03 Federal grants/contracts (excludes Pell Grants) 134,531,012
  Revenue from the state government:
04 State appropriations, current & capital 240,392,144
05 State grants and contracts 38,012,989
  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
Part K - Expenditures
Fiscal Year 2008
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 782,468,947 145,770,943 219,756,992
02 Employee benefits, total 196,918,491 30,625,243 60,995,084
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 517,018,368
  Capital outlay:  
05 Construction 153,805,817
06 Equipment purchases 49,504,859
07 Land purchases 0
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships 95,313,892 95,313,892  
 
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Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2008
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
Part L - Debt and Assets (page 2)
Fiscal Year 2008
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
There are no explanations for selected survey and institution