IPEDS Reporting Year Finance
2014-15 (2013-14 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.

There are changes made to the 2014-15 Finance
data collection from the 2013-14 collection. The finance form for
private for-profit schools have been revised to make it more
comparable with the finance public and private not-for-profit
forms.

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, 2014.)

Beginning: month/year (MMYYYY)

Month:

7

Year:

2013

And ending: month/year (MMYYYY)

Month:

6

Year:

2014

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 Financial Position

Fiscal Year: July 1, 2013 -
June 30, 2014
If your institution is a
parent institution then the amounts reported in Parts A and D
should include ALL of your child institutions

Line no.

Current year amount

Prior year amount

Current
Assets

01

Total current assets

935,929,768

901,906,620

Noncurrent
Assets

31

Depreciable capital
assets, net of depreciation

2,038,991,540

1,980,461,744

04

Other noncurrent
assets
CV=[A05-A31]

1,289,116,423

1,116,182,301

05

Total noncurrent assets

3,328,107,963

3,096,644,045

06

Total assets
CV=(A01+A05)

4,264,037,731

3,998,550,665

Current Liabilities

07

Long-term
debt, current portion

27,978,166

26,898,746

08

Other current liabilities

CV=(A09-A07)

329,167,432

299,087,477

09

Total current liabilities

357,145,598

325,986,223

Noncurrent
Liabilities

10

Long-term
debt

962,066,574

904,680,978

11

Other noncurrent liabilities

CV=(A12-A10)

0

0

12

Total noncurrent liabilities

962,066,574

904,680,978

13

Total liabilities
CV=(A09+A12)

1,319,212,172

1,230,667,201

Net
Assets

14

Invested
in capital assets, net of related debt

1,130,928,271

1,132,613,816

15

Restricted-expendable

279,520,324

247,599,374

16

Restricted-nonexpendable

636,278,187

543,270,853

17

Unrestricted

CV=[A18-(A14+A15+A16)]

898,098,777

844,399,421

18

Total net assets
CV=(A06-A13)

2,944,825,559

2,767,883,464

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 Financial Position (Page 2)

Fiscal Year: July 1, 2013 -
June 30, 2014

Line No.

Description

Ending balance

Prior year
Ending balance

Capital Assets

21

Land
and land improvements

40,615,019

40,615,018

22

Infrastructure

284,428,457

273,710,547

23

Buildings

2,265,144,917

2,155,949,075

32

Equipment, including art and library
collections

709,567,177

676,333,562

27

Construction
in progress

121,059,775

105,191,684

Total for Plant, Property and
Equipment
CV = (A21+ .. A27)

3,420,815,345

3,251,799,886

28

Accumulated
depreciation

1,385,906,123

1,274,158,864

33

Intangible assets, net of accumulated
amortization

0

0

34

Other capital assets

4,082,318

2,820,721

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
E - Scholarships and Fellowships

Fiscal Year: July 1, 2013 -
June 30, 2014
DO NOT REPORT FEDERAL
DIRECT STUDENT LOANS (FDSL) ANYWHERE IN THIS
SECTION

Line No.

Scholarships
and Fellowships

Current year amount

Prior year amount

01

Pell
grants (federal)

23,195,986

23,294,042

02

Other
federal grants (Do NOT include FDSL
amounts)

5,867,121

6,730,543

03

Grants
by state government

10,509,558

10,278,012

04

Grants
by local government

0

0

05

Institutional
grants from restricted resources

13,428,760

11,957,462

06

Institutional grants from
unrestricted resources
CV=[E07-(E01+...+E05)]

94,719,185

91,136,973

07

Total gross scholarships and fellowships

147,720,610

143,397,032

Discounts
and Allowances

08

Discounts
and allowances applied to tuition and fees

104,688,039

105,367,595

09

Discounts
and allowances applied to sales and services of
auxiliary
enterprises

9,043,571

6,509,437

10

Total discounts and
allowances
CV=(E08+E09)

113,731,610

111,877,032

11

Net scholarships and fellowships expenses after
deducting
discounts and allowances
CV= (E07-E10)
This amount will be carried forward to C10 of the expense
section.

33,989,000

31,520,000

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
B - Revenues and Other Additions

Fiscal Year: July 1, 2013 -
June 30, 2014

Line No.

Source of Funds

Current year amount

Prior year amount

Operating
Revenues

01

Tuition
and fees, after deducting discounts &
allowances

323,993,031

311,243,320

Grants and contracts - operating

02

Federal operating grants and
contracts

112,978,706

128,179,615

03

State operating grants and
contracts

32,769,924

37,360,313

04

Local government/private operating
grants and contracts

48,327,483

47,039,763

04a

Local government operating grants and
contracts

0

0

04b

Private operating grants and contracts

48,327,483

47,039,763

05

Sales and services of auxiliary
enterprises,
after deducting discounts
and allowances

424,762,800

424,594,591

06

Sales
and services of hospitals,
after deducting patient
contractual allowances

733,290,753

705,836,356

26

Sales
and services of educational activities

16,798,373

16,523,909

07

Independent
operations

0

0

08

Other sources - operating

CV=[B09-(B01+ ....+B07)]

28,016,290

34,446,552

09

Total operating revenues

1,720,937,360

1,705,224,419

Institution: University of
Missouri-Columbia (178396)
User
ID: 29C0011

Part
B - Revenues and Other Additions

Fiscal Year: July 1, 2013 -
June 30, 2014

Line No.

Source of funds

Current year amount

Prior year amount

Nonoperating
Revenues

10

Federal appropriations

17,965,905

18,693,426

11

State appropriations

215,532,438

205,495,871

12

Local
appropriations, education district taxes, and similar support

0

0

Grants-nonoperating

13

Federal nonoperating grants Do NOT include Federal Direct Student Loans

23,195,986

23,294,042

14

State nonoperating grants

0

0

15

Local government nonoperating
grants

0

0

16

Gifts,
including contributions from
affiliated organizations

41,982,745

37,983,422

17

Investment
income

128,460,918

87,542,189

18

Other nonoperating revenues

CV=[B19-(B10+...+B17)]

3,546,335

178,691

19

Total nonoperating revenues

430,684,327

373,187,641

27

Total operating and nonoperating
revenues CV=[B19+B09]

2,151,621,687

2,078,412,060

28

12-month
Student FTE from E12

30,924

30,865

29

Total operating and nonoperating
revenues per student FTE CV=[B27/B28]

69,578

67,339

Institution: University of
Missouri-Columbia (178396)
User
ID: 29C0011

Part
B - Revenues and Other Additions

Fiscal Year: July 1, 2013 -
June 30, 2014

Line No.

Source of funds

Current year amount

Prior year amount

Other Revenues and Additions

20

Capital
appropriations

0

745,316

21

Capital
grants and gifts

8,364,016

16,596,264

22

Additions
to permanent endowments

36,639,342

25,834,461

23

Other revenues and additions

CV=[B24-(B20+...+B22)]

0

0

24

Total other revenues and additions

45,003,358

43,176,041

25

Total all revenues and other additions

CV=[B09+B19+B24]

2,196,625,045

2,121,588,101

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, 2013 - June 30,
2014
Report Total Operating AND
Nonoperating Expenses in this section

1

2

3

4

5

6

7

8

Line
No.

Description

Total
amount

Salaries and
wages

Employee
fringe
benefits

Operation and
maintenance
of plant

Depreciation

Interest

All
other

PY Total

Amount

Expenses and Deductions

01

Instruction

354,004,883

225,349,821

63,410,045

7,803,000

22,038,352

6,265,434

29,138,231

331,848,441

02

Research

157,766,168

74,568,434

19,667,692

3,477,493

9,821,634

2,792,260

47,438,655

164,223,719

03

Public
service

121,879,817

57,680,898

17,678,196

2,686,483

7,587,552

2,157,117

34,089,571

118,525,832

05

Academic
support

89,136,159

45,959,973

14,346,563

1,964,745

5,549,116

1,577,596

19,738,166

85,376,132

06

Student
services

41,514,616

21,291,063

6,308,125

915,068

2,584,466

734,756

9,681,138

38,911,006

07

Institutional
support

42,334,720

33,033,343

4,743,704

933,146

2,635,521

749,270

239,736

43,984,635

08

Operation and maintenance
of
plant (see instructions)

0

26,477,003

13,561,449

-43,693,286

2,781,406

790,745

82,683

0

10

Scholarships and fellowships

expenses, excluding discounts and allowances
(from E11)

33,989,000

33,989,000

31,520,000

11

Auxiliary
enterprises

444,696,279

208,188,681

50,141,531

9,802,027

27,684,287

7,870,556

141,009,197

438,113,109

12

Hospital
services

730,935,175

236,360,022

81,109,271

16,111,324

45,503,911

12,936,619

338,914,028

692,856,826

13

Independent
operations

0

0

0

0

0

0

0

0

14

Other
expenses
and deductions

CV=[C19-(C01+...+C13)]

3,426,132

0

0

0

0

0

3,426,132

1,207,907

19

Total expenses and
deductions

2,019,682,949

928,909,238

270,966,576

0

126,186,245

35,874,353

657,746,537

1,946,567,607

Prior
year amount

1,946,567,607

916,306,113

254,871,342

114,250,726

27,673,986

633,465,440

20

12-month Student FTE from
E12

30,924

30,865

21

Total expenses and deductions per
student FTE CV=[C19/C20]

65,311

63,067

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 Position

Fiscal Year: July 1, 2013 -
June 30, 2014

Line No.

Description

Current year amount

Prior year amount

01

Total revenues and other additions (from
B25)

2,196,625,045

2,121,588,101

02

Total expenses and deductions (from
C19)

2,019,682,949

1,946,567,607

03

Change in net position during
year
CV=(D01-D02)

176,942,096

175,020,494

04

Net
position beginning of year

2,767,883,464

2,592,862,972

05

Adjustments to beginning net
position and other gains or losses

CV=[D06-(D03+D04)]

-1

-2

06

Net position end of year (from A18)

2,944,825,559

2,767,883,464

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, 2013 -
June 30, 2014

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

692,852,905

624,381,837

02

Value of endowment assets at the end
of the fiscal year

806,717,048

692,852,905

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, 2013 -
June 30, 2014

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

428,681,070

428,681,070

02

Sales and services

1,183,796,226

16,187,291

433,806,371

733,290,753

511,811

03

Federal grants/contracts (excludes Pell
Grants)

112,978,706

108,177,080

0

0

4,801,626

Revenue from the state
government:

04

State appropriations, current & capital

215,532,438

180,504,391

0

10,027,734

25,000,313

05

State grants and contracts

32,769,924

22,439,690

0

81,775

10,248,459

Revenue from local
governments:

06

Local appropriation, current & capital

0

0

0

0

0

07

Local government grants/contracts

0

0

0

0

0

08

Receipts from property and non-property taxes

0

09

Gifts and private grants, including capital
grants

135,313,586

10

Interest earnings

20,210,445

11

Dividend
earnings

0

12

Realized
capital gains

37,796,127

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, 2013 -
June 30, 2014

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

929,443,600

451,014,254

208,188,681

236,360,022

33,880,643

02

Employee benefits, total

271,206,584

128,866,660

50,141,531

81,109,271

11,089,122

03

Payment to state retirement funds (maybe
included in line 02 above)

0

0

0

0

0

04

Current expenditures other than salaries

654,446,266

164,870,071

140,999,354

338,914,028

9,662,813

Capital outlay:

05

Construction

131,419,728

106,670,640

0

24,749,088

0

06

Equipment purchases

42,744,026

15,215,359

0

27,528,667

0

07

Land purchases

15,019

15,019

0

0

0

08

Interest on debt outstanding, all funds and
activities

35,874,353

09

Scholarships/fellowships

147,720,610

147,720,610

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, 2013 -
June 30, 2014

Debt

Category

Amount

01

Long-term debt outstanding at beginning of
fiscal year

926,564,341

02

Long-term debt issued during fiscal year

86,152,478

03

Long-term debt retired during fiscal year

26,852,720

04

Long-term debt outstanding at end of fiscal
year

985,864,099

05

Short-term debt outstanding at beginning of
fiscal year

0

06

Short-term debt outstanding at end of fiscal
year

0

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, 2013 -
June 30, 2014

Assets

Category

Amount

07

Total cash and security assets held at end of
fiscal year in sinking or debt service funds

0

08

Total cash and security assets held at end of
fiscal year in bond funds

17,015,027

09

Total cash and security assets held at end of
fiscal year in all other funds

1,811,828,332

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

Prepared
by

This survey component was
prepared by:

Keyholder

SFA Contact

HR Contact

Finance Contact

Academic Library Contact

Other

Name:

Email:

How long did it take to prepare this
survey component?

hours

minutes

The name of the preparer is being
collected so that we can follow up with the appropriate person in
the event that there are questions concerning the data. The
Keyholder will be copied on all email correspondence to other
preparers.

The time it took to prepare this
component is being collected so that we can continue to improve our
estimate of the reporting burden associated with IPEDS. Please
include in your estimate the time it took for you to review
instructions, query and search data sources, complete and review
the component, and submit the data through the Data Collection
System.

Thank you for your
assistance.

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 Data Center and sent to your institution’s CEO in
November 2015.

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 [email-masked].

Core
Revenues

Revenue Source

Reported
values

Percent of total
core revenues

Core revenues per
FTE enrollment

Tuition and fees

$323,993,031

31%

$10,477

State appropriations

$215,532,438

21%

$6,970

Local appropriations

$0

0%

$0

Government grants and contracts

$168,944,616

16%

$5,463

Private gifts, grants, and
contracts

$90,310,228

9%

$2,920

Investment income

$128,460,918

12%

$4,154

Other core revenues

$111,330,261

11%

$3,600

Total core revenues

$1,038,571,492

100%

$33,585

Total revenues

$2,196,625,045

$71,033

Other core revenues include
federal appropriations; sales and services of educational
activities; other operating and nonoperating sources; and other
revenues and additions (e.g., capital appropriations, capital
grants and gifts, etc.). 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

$354,004,883

42%

$11,448

Research

$157,766,168

19%

$5,102

Public service

$121,879,817

14%

$3,941

Academic support

$89,136,159

11%

$2,882

Institutional support

$42,334,720

5%

$1,369

Student services

$41,514,616

5%

$1,342

Other core expenses

$37,415,132

4%

$1,210

Total core expenses

$844,051,495

100%

$27,294

Total expenses

$2,019,682,949

$65,311

Other core expenses include
scholarships and fellowships, net of discounts and allowances, and
other expenses. Core expenses exclude expenses from auxiliary
enterprises (e.g., bookstores, dormitories), hospitals, and
independent operations.

Calculated
value

FTE enrollment

30,924

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

Edit
Report

Finance

University of Missouri-Columbia
(178396)

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no errors for the selected survey and institution.