IPEDS Reporting Year Finance 2009-10 (2008-09 Data)
Institution: University of Missouri-Kansas City (178402)
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-Kansas City (178402)
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-Kansas City (178402)
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  84,653,159
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  249,196,241
04 Other noncurrent assets
CV=[A05-A31]
138,883,192  183,238,337
05 Total noncurrent assets  432,434,578
 
06 Total assets
CV=(A01+A05)
507,392,346  517,087,737
 
  Current Liabilities    
07 Long-term debt, current portion  2,631,342
08 Other current liabilities
CV=(A09-A07)
68,863,421  64,274,057
09 Total current liabilities  66,905,399
 
  Noncurrent Liabilities    
10 Long-term debt  73,905,849
11 Other noncurrent liabilities
CV=(A12-A10)
0  0
12 Total noncurrent liabilities  73,905,849
 
13 Total liabilities
CV=(A09+A12)
142,864,427  140,811,248
 
  Net Assets    
14 Invested in capital assets, net of related debt  177,042,455
15 Restricted-expendable  76,764,805
16 Restricted-nonexpendable  93,345,668
17 Unrestricted
CV=[A18-(A14+A15+A16)]
-2,560,580  29,123,561
18 Total net assets
CV=(A06-A13)
364,527,919  376,276,489
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Kansas City (178402)
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 15,673,914
22 Infrastructure 31,868,752
23 Buildings 319,871,355
32 Equipment, including art and library collections 74,307,030
27 Construction in progress 19,927,106
  Total for Plant, Property and Equipment
CV
= (A21+ .. A27)
518,756,120 461,648,157
28 Accumulated depreciation 212,451,916
33 Intangible assets, net of accumulated amortization 0
34 Other capital assets 0
 
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Kansas City (178402)
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 103,280,950
  Grants and contracts - operating    
02 Federal operating grants and contracts 24,772,448
03 State operating grants and contracts 4,641,292
04 Local government/private operating grants and contracts 8,490,124 6,178,036
  04a Local government operating grants and contracts 0
  04b Private operating grants and contracts 6,178,036
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances
49,611,156
06 Sales & services of hospitals,
after deducting patient contractual allowances
0
26 Sales & services of educational activities 4,219,400
07 Independent operations 0
08 Other sources - operating
CV=[B09-(B01+ ....+B07)]
7,348,465 5,501,043
09 Total operating revenues 198,204,325
 
 
 

Institution: University of Missouri-Kansas City (178402)
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 0
11 State appropriations 80,616,686
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 6,357,610
14 State nonoperating grants 0
15 Local government nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 10,501,992
17 Investment income 966,721
18 Other nonoperating revenues
CV=[B19-(B10+...+B17)]
0 0
19 Total nonoperating revenues 98,443,009
 
 
 

Institution: University of Missouri-Kansas City (178402)
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 2,633,574
21 Capital grants & gifts 0
22 Additions to permanent endowments 1,383,495
23 Other revenues & additions
CV=[B24-(B20+...+B22)]
0 0
24 Total other revenues and additions 4,017,069
 
25 Total all revenues and other additions
CV=(B09+B19+B24)
308,020,538 300,664,403
 
You may use the space below to provide context for the data you've reported above.
 
 

Institution: University of Missouri-Kansas City (178402)
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 15,354,777
02 Research 9,968,748
03 Public service 6,160,191
05 Academic support 9,206,941
06 Student services 3,913,383
07 Institutional support 9,358,220
08 Operation & maintenance
of plant
(see instructions)
0 2,935,983
10 Scholarships and fellowships
expenses
, excluding discounts & allowances
  11,963,607
11 Auxiliary enterprises 14,290,928
12 Hospital services 0
13 Independent operations 0
14 Other expenses
& deductions
CV=[C19-(C01+...+C13)]
215,515 561 41 0 0 0 214,913
19 Total expenses & deductions 0 83,367,691
  Prior year amount 305,487,912 164,682,489 40,149,647   15,432,091   85,223,685
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Kansas City (178402)
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) 308,020,538 300,664,403
 
02 Total expenses & deductions (from C19) 319,769,108 305,487,912
 
03 Change in net assets during year
CV=(D01-D02)
-11,748,570 -4,823,509
04 Net assets beginning of year 381,099,998
05 Adjustments to beginning net assets
CV=[D06-(D03+D04)]
0 0
06 Net assets end of year (from A18) 364,527,919 376,276,489
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Kansas City (178402)
User ID: 29C0011
Part E - Scholarships and Fellowships
Fiscal Year 2009
       
 
Line No. Source Current year amount Prior year amount
01 Pell grants (federal) 6,357,610
02 Other federal grants 517,312
03 Grants by state government 3,852,378
04 Grants by local government 0
05 Institutional grants from restricted resources 4,763,212
06 Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]
28,713,721 25,124,319
07 Total gross scholarships and fellowships 40,614,831
 
  Discounts and Allowances    
08 Discounts & allowances applied to tuition & fees 28,771,131
09 Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)
586,674 609,700
10 Total discounts & allowances
CV=(E07-E11)
32,410,504 29,380,831
 
11 Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)
11,963,607 11,234,000
 
You may use the space below to provide context for the data you've reported above.
 

Institution: University of Missouri-Kansas City (178402)
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    168,167,634
02 Value of endowment assets at the end of the fiscal year    170,718,971

Institution: University of Missouri-Kansas City (178402)
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 141,012,755 141,012,755      
02 Sales and services 55,485,450 50,502,148 0
03 Federal grants/contracts (excludes Pell Grants) 23,151,208
  Revenue from the state government:
04 State appropriations, current & capital 96,114,751
05 State grants and contracts 4,038,302
  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-Kansas City (178402)
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 176,736,633 12,115,335 0
02 Employee benefits, total 41,852,256 2,950,714 0
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 90,127,762
  Capital outlay:  
05 Construction 47,679,135
06 Equipment purchases 5,694,418
07 Land purchases 207,749
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships 44,374,111 44,374,111  
 
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Institution: University of Missouri-Kansas City (178402)
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-Kansas City (178402)
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-Kansas City (178402) User ID:  29C0011
Explanation Report
Number Source Location Description Severity Accepted
Screen: Assets
1 Row 32
Column 4
Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: This is a result of overspent unrestricted plant funds in anticipation of the July 2009 bond issue.
Screen: Part 2
2 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.