IPEDS Reporting Year Finance 2011-12 (2010-11 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, 2011.)
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: July 1, 2010 - June 30, 2011
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total current assets  914,763,809
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  1,700,490,537
04 Other noncurrent assets
CV=[A05-A31]
1,000,797,651  822,753,368
05 Total noncurrent assets  2,523,243,905
 
06 Total assets
CV=(A01+A05)
3,793,849,379  3,438,007,714
 
  Current Liabilities    
07 Long-term debt, current portion  165,484,244
08 Other current liabilities
CV=(A09-A07)
300,237,336  267,624,380
09 Total current liabilities  433,108,624
 
  Noncurrent Liabilities    
10 Long-term debt  697,754,613
11 Other noncurrent liabilities
CV=(A12-A10)
1,519,347  1,924,402
12 Total noncurrent liabilities  699,679,015
 
13 Total liabilities
CV=(A09+A12)
1,304,767,318  1,132,787,639
 
  Net Assets    
14 Invested in capital assets, net of related debt  942,399,646
15 Restricted-expendable  190,675,286
16 Restricted-nonexpendable  426,116,321
17 Unrestricted
CV=[A18-(A14+A15+A16)]
835,226,335  746,028,822
18 Total net assets
CV=(A06-A13)
2,489,082,061  2,305,220,075
 
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, 2010 - June 30, 2011
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land & land improvements 34,024,885
22 Infrastructure 187,282,650
23 Buildings 1,801,888,951
32 Equipment, including art and library collections 569,915,309
27 Construction in progress 103,101,240
  Total for Plant, Property and Equipment
CV
= (A21+ .. A27)
2,872,758,901 2,696,213,035
28 Accumulated depreciation 998,173,531
33 Intangible assets, net of accumulated amortization 0
34 Other capital assets 2,451,033
 
 
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, 2010 - June 30, 2011
 
Line No. Source of Funds Current year amount Prior year amount
  Operating Revenues    
01 Tuition & fees, after deducting discounts & allowances 228,697,046
  Grants and contracts - operating    
02 Federal operating grants and contracts 123,956,754
03 State operating grants and contracts 49,248,814
04 Local government/private operating grants and contracts 42,656,944 41,968,141
  04a Local government operating grants and contracts 0
  04b Private operating grants and contracts 41,968,141
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances
372,747,188
06 Sales & services of hospitals,
after deducting patient contractual allowances
600,237,726
26 Sales & services of educational activities 15,180,650
07 Independent operations 0
08 Other sources - operating
CV=[B09-(B01+ ....+B07)]
19,747,271 16,588,411
09 Total operating revenues 1,448,624,730
 
 
 

 
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year: July 1, 2010 - June 30, 2011
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 16,435,768
11 State appropriations 257,045,516
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 17,823,870
14 State nonoperating grants 0
15 Local government nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 25,023,879
17 Investment income 80,549,222
18 Other nonoperating revenues
CV=[B19-(B10+...+B17)]
0 401
19 Total nonoperating revenues 396,878,656
27 Total operating and nonoperating revenues CV=[B19+B09] 1,931,939,036 1,845,503,386
28 12-month Student FTE from E12
CV
=[B28a+B28b]
29,442  
  28a Undergraduates 23,300  
  28b Graduates 6,142  
29 Total operating and nonoperating revenues per student FTE CV=[B27/B28] 65,618  
 
 
 

 
Institution: University of Missouri-Columbia (178396)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year: July 1, 2010 - June 30, 2011
 
Line No. Source of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital appropriations 9,777,702
21 Capital grants & gifts 12,767,129
22 Additions to permanent endowments 13,043,420
23 Other revenues & additions
CV=[B24-(B20+...+B22)]
0 0
24 Total other revenues and additions 35,588,251
 
25 Total all revenues and other additions
CV=[B09+B19+B24]
1,958,772,076 1,881,091,637
 
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, 2010 - June 30, 2011
    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 9,490,014 275,138,998
02 Research 45,456,386 172,011,985
03 Public service 28,693,956 110,884,835
05 Academic support 11,060,093 72,549,422
06 Student services 6,297,152 33,038,428
07 Institutional support 0 13,605,863
08 Operation & maintenance
of plant
(see instructions)
0 25,561,839 0
10 Scholarships and fellowships
expenses
, excluding discounts & allowances
  28,118,000 26,048,000
11 Auxiliary enterprises 121,530,591 368,991,131
12 Hospital services 284,038,612 604,482,012
13 Independent operations 0 0
14 Other expenses
& deductions
CV=[C19-(C01+...+C13)]
2,820,280 0 0 0 0 0 2,820,280 1,434,053
19 Total expenses & deductions 0 563,066,923 1,678,184,727
  Prior year amount 1,678,184,727 839,351,998 203,197,801   97,368,468  32,492,153 505,774,307  
20 12-month Student FTE from E12
CV
=[C20a+C20b]
29,442  
  20a Undergraduates 23,300  
  20b Graduates 6,142  
21 Total expenses and deductions per student FTE CV=[C19/C20] 60,285  
 
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, 2010 - June 30, 2011
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 1,958,772,076 1,881,091,637
 
02 Total expenses & deductions (from C19) 1,774,910,091 1,678,184,727
 
03 Change in net assets during year
CV=(D01-D02)
183,861,985 202,906,910
04 Net assets beginning of year 2,102,313,166
05 Adjustments to beginning net assets and other gains or losses
CV=[D06-(D03+D04)]
1 -1
06 Net assets end of year (from A18) 2,489,082,061 2,305,220,075
 
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, 2010 - June 30, 2011
       
 
Line No. Source Current year amount Prior year amount
01 Pell grants (federal) 17,823,870
02 Other federal grants 8,273,631
03 Grants by state government 12,090,699
04 Grants by local government 0
05 Institutional grants from restricted resources 9,913,992
06 Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]
63,814,698 66,453,529
07 Total gross scholarships and fellowships 114,555,721
 
  Discounts and Allowances    
08 Discounts & allowances applied to tuition & fees 82,591,672
09 Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)
-3,659,848 5,916,049
10 Total discounts & allowances
CV=(E07-E11)
86,309,102 88,507,721
 
11 Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)
28,118,000 26,048,000
 
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, 2010 - June 30, 2011
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    469,885,193
02 Value of endowment assets at the end of the fiscal year    510,554,667
 
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, 2010 - June 30, 2011
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 336,595,914 336,595,914      
02 Sales and services 1,029,463,531 397,660,172 616,482,579
03 Federal grants/contracts (excludes Pell Grants) 129,791,018
  Revenue from the state government:
04 State appropriations, current & capital 232,631,294
05 State grants and contracts 40,054,479
  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, 2010 - June 30, 2011
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 869,653,129 191,147,825 229,052,958
02 Employee benefits, total 208,549,125 39,356,351 59,722,013
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 563,614,598
  Capital outlay:  
05 Construction 131,100,577
06 Equipment purchases 45,075,843
07 Land purchases 1,634,000
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships 114,427,102 114,427,102  
 
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, 2010 - June 30, 2011
 
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, 2010 - June 30, 2011
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
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 2012.

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 $246,626,964 26% $8,377
Government appropriations $249,367,614 27% $8,470
Government grants and contracts $191,609,297 20% $6,508
Private gifts, grants, and contracts $71,065,173 8% $2,414
Investment income $120,317,092 13% $4,087
Other core revenues $61,983,337 7% $2,105
Total core revenues $940,969,477 100% $31,960
 
Total revenues $1,958,772,076   $66,530
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 $279,102,208 38% $9,480
Research $163,656,061 22% $5,559
Public service $110,437,370 15% $3,751
Academic support $69,024,814 9% $2,344
Institutional support $53,571,713 7% $1,820
Student services $32,561,996 4% $1,106
Other core expenses $30,938,280 4% $1,051
Total core expenses $739,292,442 100% $25,110
 
Total expenses $1,774,910,091   $60,285
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 29,442
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
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Institution: University of Missouri-Columbia (178396)
 
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