Survey

IPEDS Reporting Year Finance 2010-11 (2009-10 Data)

Institution: University of Missouri-Columbia (178396)

User ID: 29C0011

Overview

Finance Overview
	Purpose
	The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial Statements.




	Resources: To download the survey materials for this component: Survey Materials
	To access your prior year data submission for this component: Reported Data
If you have questions about completing this survey, please contact the IPEDS Help Desk at 1-877-225-2568.

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, 2010.)
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.
Intercollegiate Athletics is a department.

Institution: University of Missouri-Columbia (178396)

User ID: 29C0011

Part A - Statement of Net Assets

Fiscal Year: July 1, 2009 - June 30, 2010

Line no.		Current year amount	Prior year amount
	Current Assets
01	Total current assets		506,337,082

	Noncurrent Assets
31	Depreciable capital assets, net of depreciation		1,599,457,264
04	Other noncurrent assets CV=[A05-A31]	822,753,368	959,756,549
05	Total noncurrent assets		2,559,213,813

06	Total assets CV=(A01+A05)	3,438,007,714	3,065,550,895

	Current Liabilities
07	Long-term debt, current portion		163,777,157
08	Other current liabilities CV=(A09-A07)	267,624,380	308,356,765
09	Total current liabilities		472,133,922

	Noncurrent Liabilities
10	Long-term debt		489,500,423
11	Other noncurrent liabilities CV=(A12-A10)	1,924,402	1,603,384
12	Total noncurrent liabilities		491,103,807

13	Total liabilities CV=(A09+A12)	1,132,787,639	963,237,729

	Net Assets
14	Invested in capital assets, net of related debt		948,290,637
15	Restricted-expendable		190,634,722
16	Restricted-nonexpendable		391,073,224
17	Unrestricted CV=[A18-(A14+A15+A16)]	746,028,822	572,314,583
18	Total net assets CV=(A06-A13)	2,305,220,075	2,102,313,166

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: July 1, 2009 - June 30, 2010

Line No.	Description	Ending balance	Prior year Ending balance
	Capital Assets

21	Land & land improvements		31,208,013
22	Infrastructure		178,049,639
23	Buildings		1,700,119,153
32	Equipment, including art and library collections		538,600,283
27	Construction in progress		63,570,216
	Total for Plant, Property and Equipment CV = (A21+ .. A27)	2,696,213,035	2,511,547,304
28	Accumulated depreciation		914,470,000
33	Intangible assets, net of accumulated amortization		0
34	Other capital assets		2,379,960


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: July 1, 2009 - June 30, 2010

Line No.	Source of Funds		Current year amount	Prior year amount
	Operating Revenues
01	Tuition & fees, after deducting discounts & allowances			222,305,189
	Grants and contracts - operating
02	Federal operating grants and contracts			119,384,235
03	State operating grants and contracts			38,272,871
04	Local government/private operating grants and contracts		41,968,141	43,455,724
	04a	Local government operating grants and contracts		0
	04b	Private operating grants and contracts		43,455,724
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances			354,030,419
06	Sales & services of hospitals, after deducting patient contractual allowances			576,554,873
26	Sales & services of educational activities			14,934,444
07	Independent operations			0
08	Other sources - operating CV=[B09-(B01+ ....+B07)]		16,588,411	35,523,049
09	Total operating revenues			1,404,460,804

Institution: University of Missouri-Columbia (178396)

User ID: 29C0011

Part B - Revenues and Other Additions

Fiscal Year: July 1, 2009 - June 30, 2010

Line No.	Source of funds		Current year amount	Prior year amount
	Nonoperating Revenues
10	Federal appropriations			14,858,357
11	State appropriations			247,323,582
12	Local appropriations, education district taxes, & similar support			0
	Grants-nonoperating
13	Federal nonoperating grants			11,359,093
14	State nonoperating grants			0
15	Local government nonoperating grants			0
16	Gifts, including contributions from affiliated organizations			28,093,280
17	Investment income			-75,422,443
18	Other nonoperating revenues CV=[B19-(B10+...+B17)]		401	0
19	Total nonoperating revenues			226,211,869
27	Total operating and nonoperating revenues CV=[B19+B09]		1,845,503,386	1,630,672,673
28	12-month Student FTE from E12 CV=[B28a+B28b]		28,186
	28a	Undergraduates	22,197
	28b	Graduates	5,989
29	Total operating and nonoperating revenues per student FTE CV=[B27/B28]		65,476

Institution: University of Missouri-Columbia (178396)

User ID: 29C0011

Part B - Revenues and Other Additions

Fiscal Year: July 1, 2009 - June 30, 2010

Line No.	Source of funds	Current year amount	Prior year amount
	Other Revenues and Additions
20	Capital appropriations		1,536,600
21	Capital grants & gifts		7,142,554
22	Additions to permanent endowments		13,327,247
23	Other revenues & additions CV=[B24-(B20+...+B22)]	0	0
24	Total other revenues and additions		22,006,401

25	Total all revenues and other additions CV=[B09+B19+B24]	1,881,091,637	1,652,679,074

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: July 1, 2009 - June 30, 2010
			1	2	3	4	5	6	7	8
Line No.	Description		Total amount	Salaries & wages	Employee fringe benefits	Operation and maintenance of plant	Depreciation	Interest	All other	PY Total Amount
	Expenses and Deductions
01	Instruction								16,276,556	277,045,292
02	Research								53,416,589	171,907,552
03	Public service								29,204,423	114,448,892
05	Academic support								15,158,669	71,409,168
06	Student services								7,777,797	31,367,408
07	Institutional support								-37,038,248	18,761,410
08	Operation & maintenance of plant (see instructions)		0						10,217,472
10	Scholarships and fellowships expenses, excluding discounts & allowances								26,048,000	24,036,000
11	Auxiliary enterprises								126,421,808	350,642,978
12	Hospital services								256,882,170	580,702,583
13	Independent operations								0	0
14	Other expenses & deductions CV=[C19-(C01+...+C13)]		1,434,053	11,533	11,483	0	1,475	491	1,409,071	1,659,215
19	Total expenses & deductions					0			505,774,307	1,641,980,498
	Prior year amount		1,641,980,498	820,616,680	199,901,984		86,437,015	24,687,821	510,336,998
20	12-month Student FTE from E12 CV=[C20a+C20b]		28,186
	20a	Undergraduates	22,197
	20b	Graduates	5,989
21	Total expenses and deductions per student FTE CV=[C19/C20]		59,540

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: July 1, 2009 - June 30, 2010

Line No.	Description	Current year amount	Prior year amount
01	Total revenues & other additions (from B25)	1,881,091,637	1,652,679,074

02	Total expenses & deductions (from C19)	1,678,184,727	1,641,980,498

03	Change in net assets during year CV=(D01-D02)	202,906,910	10,698,576
04	Net assets beginning of year		2,078,280,136
05	Adjustments to beginning net assets and other gains or losses CV=[D06-(D03+D04)]	-1	13,334,454
06	Net assets end of year (from A18)	2,305,220,075	2,102,313,166

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: July 1, 2009 - June 30, 2010


Line No.	Source	Current year amount	Prior year amount
01	Pell grants (federal)		11,359,093
02	Other federal grants		7,353,423
03	Grants by state government		13,465,708
04	Grants by local government		0
05	Institutional grants from restricted resources		6,320,634
06	Institutional grants from unrestricted resources CV=[E07-(E01+...+E05)]	66,453,529	65,450,697
07	Total gross scholarships and fellowships		103,949,555

	Discounts and Allowances
08	Discounts & allowances applied to tuition & fees		75,222,719
09	Discounts & allowances applied to sales & services of auxiliary enterprises CV= (E10-E08)	5,916,049	4,690,836
10	Total discounts & allowances CV=(E07-E11)	88,507,721	79,913,555

11	Net scholarships and fellowships expenses after deducting discount & allowances (from C10)	26,048,000	24,036,000

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: July 1, 2009 - June 30, 2010
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		550,622,671
02	Value of endowment assets at the end of the fiscal year		469,885,193

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 J - Revenue Data for Bureau of Census

Fiscal Year: July 1, 2009 - June 30, 2010
Source and type		Amount
Source and type		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	311,288,718	311,288,718
02	Sales and services	994,019,855		378,663,237	600,237,726
03	Federal grants/contracts (excludes Pell Grants)	123,956,754
	Revenue from the state government:
04	State appropriations, current & capital	266,823,218
05	State grants and contracts	0
	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

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 K - Expenditure Data for Bureau of Census

Fiscal Year: July 1, 2009 - June 30, 2010
Category		Amount
Category		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	839,313,366		172,615,732	225,069,070
02	Employee benefits, total	203,115,708		33,757,540	63,234,329
03	Payment to state retirement funds (maybe included in line 02 above)	0
04	Current expenditures other than salaries	507,461,635
	Capital outlay:
05	Construction	140,451,296
06	Equipment purchases	47,919,515
07	Land purchases	0
08	Interest on debt outstanding, all funds & activities
09	Scholarships/fellowships	114,555,721	114,555,721

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 L - Debt and Assets, page 1

Fiscal Year: July 1, 2009 - June 30, 2010
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

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 L - Debt and Assets, page 2

Fiscal Year: July 1, 2009 - June 30, 2010
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

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

Summary

Finance Survey Summary

IPEDS collects important information regarding your institution. All data reported in IPEDS survey components become available in the IPEDS Data Center and appear as aggregated data in various Department of Education reports. Additionally, some of the reported data appears specifically for your institution through the College Navigator website and is included in your institution’s Data Feedback Report (DFR). The purpose of this summary is to provide you an opportunity to view some of the data that, when accepted through the IPEDS quality control process, will appear on the College Navigator website and/or your DFR. College Navigator is updated approximately three months after the data collection period closes and Data Feedback Reports will be available through the ExPT and sent to your institution’s CEO in November 2011.

Please review your data for accuracy. If you have questions about the data displayed below after reviewing the data reported on the survey screens, please contact the IPEDS Help Desk at: 1-877-225-2568 or ipedshelp@rti.org.

Core Revenues

Revenue Source	Reported values	Percent of total core revenues	Core revenues per FTE enrollment
Tuition and fees	$228,697,046	25%	$8,114
Government appropriations	$273,481,284	30%	$9,703
Government grants and contracts	$191,029,438	21%	$6,777
Private gifts, grants, and contracts	$66,992,020	7%	$2,377
Investment income	$80,549,222	9%	$2,858
Other core revenues	$67,357,713	7%	$2,390
Total core revenues	$908,106,723	100%	$32,218

Total revenues	$1,881,091,637		$66,739

Core revenues include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment income; other operating and nonoperating sources; and other revenues and additions. Core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations.

Core Expenses

Expense function	Reported values	Percent of total core expenses	Core expenses per FTE enrollment
Instruction	$275,138,998	39%	$9,762
Research	$172,011,985	24%	$6,103
Public service	$110,884,835	16%	$3,934
Academic support	$72,549,422	10%	$2,574
Institutional support	$13,605,863	2%	$483
Student services	$33,038,428	5%	$1,172
Other core expenses	$27,482,053	4%	$975
Total core expenses	$704,711,584	100%	$25,002

Total expenses	$1,678,184,727		$59,540

Core expenses include expenses for instruction, research, public service, academic support, institutional support, student services, operation and maintenance of plant, depreciation, scholarships and fellowships expenses, other expenses, and nonoperating expenses.

Calculated value

FTE enrollment

28,186

The full-time equivalent (FTE) enrollment used in this report is the sum of the institution’s FTE undergraduate enrollment and FTE graduate enrollment (as calculated from or reported on the 12-month Enrollment component). FTE is estimated using 12- month instructional activity (credit and/or contact hours). All doctor’s degree students are reported as graduate students.

Institution: University of Missouri-Columbia (178396)

User ID: 29C0011

Explanation Report

There are no explanations for selected survey and institution