University of Colorado Supplemental Statements

UNIVERSITY OF COLORADO STATEMENT OF NET POSITION June 30, 2014 - Boulder

 

 

SNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

FY AMT

ASSETS AND DEFERRED OUTFLOWS

                   

ASSETS

                   

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

55,767,217.98

143,845,781.67

1,220,016.82

 

533,335,783.67

5,906,069.87

-

-

740,074,870.01

 

CASH ON HAND

55,900.00

188,643.69

71,050.00

         

315,593.69

 

INVESTMENTS AND RESTRICTED POOLED CASH

   

41,037.55

2,279,378.75

109,229,274.93

8,032.00

   

111,557,723.23

CASH AND INVESTMENTS

 

55,823,117.98

144,034,425.36

1,332,104.37

2,279,378.75

642,565,058.60

5,914,101.87

-

-

851,948,186.93

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

15,823,370.68

18,486,169.35

63,678,738.30

 

8,084,368.59

224,107.02

   

106,296,753.94

 

ACCOUNTS RECEIVABLE-DPCU, CURRENT

 

-

6,622,017.44

         

6,622,017.44

 

ACCOUNTS RECEIVABLE, NONCURRENT

   

617,539.95

6,183.03

       

623,722.98

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(5,270,372.90)

(5,402,330.31)

(218.90)

-

       

(10,672,922.11)

 

ACCOUNTS RECEIVABLE

10,552,997.78

13,083,839.04

70,918,076.79

6,183.03

8,084,368.59

224,107.02

   

102,869,572.25

 

LOANS RECEIVABLE, CURRENT

     

2,755,536.14

       

2,755,536.14

 

LOANS RECEIVABLE, NONCURRENT

 

-

 

14,423,882.28

       

14,423,882.28

 

ALLOWANCES FOR LOANS RECEIVABLE

     

(1,393,290.38)

       

(1,393,290.38)

 

LOANS RECEIVABLE

 

-

 

15,786,128.04

       

15,786,128.04

ACCOUNTS AND LOANS RECEIVABLE

 

10,552,997.78

13,083,839.04

70,918,076.79

15,792,311.07

8,084,368.59

224,107.02

118,655,700.29

INVENTORIES

INVENTORIES

883,175.48

6,675,315.69

-

 

-

     

7,558,491.17

OTHER ASSETS

OTHER ASSETS, CURRENT

298,305.43

1,156,992.41

140,685.46

 

4,672.39

   

-

1,600,655.69

 

OTHER ASSETS, NON-CURRENT

 

62,032.33

           

62,032.33

OTHER ASSETS

 

298,305.43

1,219,024.74

140,685.46

 

4,672.39

   

-

1,662,688.02

CAPITAL ASSETS

LAND

           

18,904,778.10

 

18,904,778.10

 

CONSTRUCTION IN PROGRESS

       

(0.04)

 

222,572,428.73

 

222,572,428.69

 

COLLECTIONS

           

12,127,472.00

 

12,127,472.00

 

NON-DEPRECIABLE CAPITAL ASSETS

       

(0.04)

 

253,604,678.83

 

253,604,678.79

 

BUILDINGS

           

1,651,433,637.61

 

1,651,433,637.61

 

IMPROVEMENTS OTHER THAN BUILDINGS

           

103,571,887.53

 

103,571,887.53

 

EQUIPMENT

           

245,137,212.14

 

245,137,212.14

 

SOFTWARE

           

3,594,915.88

 

3,594,915.88

 

LIBRARY AND OTHER COLLECTIONS

           

256,060,237.68

 

256,060,237.68

 

LESS ACCUMULATED DEPRECIATION AND AMORTIZATION

           

(969,520,659.15)

 

(969,520,659.15)

 

DEPRECIABLE CAPITAL ASSETS

           

1,290,277,231.69

 

1,290,277,231.69

CAPITAL ASSETS

         

(0.04)

 

1,543,881,910.52

 

1,543,881,910.48

INTERFUND RECEIVABLES

INTERFUND RECEIVABLES, NET OF INTERFUND PAYABLES

   

30,880.00

 

(30,880.00)

(267,245.58)

   

(267,245.58)

ASSETS

 

67,557,596.67

165,012,604.83

72,421,746.62

18,071,689.82

650,623,219.54

5,870,963.31

1,543,881,910.52

-

2,523,439,731.31

DEFERRED OUTFLOWS

                   

DEFERRED OUTFLOWS

LOSS ON BOND REFUNDINGS

           

11,494,540.69

 

11,494,540.69

DEFERRED OUTFLOWS

             

11,494,540.69

 

11,494,540.69

ASSETS AND DEFERRED OUTFLOWS

 

67,557,596.67

165,012,604.83

72,421,746.62

18,071,689.82

650,623,219.54

5,870,963.31

1,555,376,451.21

-

2,534,934,272.00

 

SNP LINE DESC‌

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

FY AMT

LIABILITIES

                   

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(4,463,155.65)

(13,723,979.63)

(6,775,017.65)

(2,444.99)

(32,187,800.47)

-

   

(57,152,398.39)

ACCOUNTS PAYABLE-DPCU

ACCOUNTS PAYABLE-DPCU

   

(495,352.44)

         

(495,352.44)

ACCRUED EXPENSES

ACCRUED EXPENSES

(31,535,622.09)

(22,472,687.32)

(15,800,618.91)

-

(470,784.01)

(2,409,110.23)

   

(72,688,822.56)

COMPENSATED ABSENCES

COMPENSATED ABSENCES, CURRENT

             

(2,929,629.15)

(2,929,629.15)

 

COMPENSATED ABSENCES, NON-CURRENT

             

(41,191,292.05)

(41,191,292.05)

COMPENSATED ABSENCES

               

(44,120,921.20)

(44,120,921.20)

OTHER POSTEMPLOYMENT BENEFITS

OTHER POSTEMPLOYMENT BENEFITS, CURRENT

             

(5,352,871.57)

(5,352,871.57)

 

OTHER POSTEMPLOYMENT BENEFITS, NON-CURRENT

             

(69,027,863.57)

(69,027,863.57)

OTHER POSTEMPLOYMENT BENEFITS

               

(74,380,735.14)

(74,380,735.14)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(13,867,060.28)

(14,330,798.34)

(24,838,493.70)

       

788,666.39

(52,247,685.93)

 

UNEARNED REVENUE, NON-CURRENT

 

(29,000.00)

           

(29,000.00)

UNEARNED REVENUE

 

(13,867,060.28)

(14,359,798.34)

(24,838,493.70)

       

788,666.39

(52,276,685.93)

BONDS AND CAPITAL LEASES PAYABLE

BONDS AND CAPITAL LEASES PAYABLE, CURRENT

       

(3,780,619.82)

-

(31,092,261.04)

 

(34,872,880.86)

 

BONDS AND CAPITAL LEASES PAYABLE, NON-CURRENT

       

(74,357,928.99)

-

(622,649,771.08)

 

(697,007,700.07)

BONDS AND CAPITAL LEASES PAYABLE

         

(78,138,548.81)

-

(653,742,032.12)

 

(731,880,580.93)

ALTERNATE MEDICARE PLAN

ALTERNATE MEDICARE PLAN, CURRENT

             

(485,562.67)

(485,562.67)

 

ALTERNATE MEDICARE PLAN, NON-CURRENT

             

(2,398,657.43)

(2,398,657.43)

ALTERNATE MEDICARE PLAN

               

(2,884,220.10)

(2,884,220.10)

EARLY RETIREMENT INCENTIVE PROGRAM

EARLY RETIREMENT INCENTIVE PROGRAM, CURRENT

(1,764,671.79)

             

(1,764,671.79)

 

EARLY RETIREMENT INCENTIVE PROGRAM, NON-CURRENT

(7,378,305.80)

             

(7,378,305.80)

EARLY RETIREMENT INCENTIVE PROGRAM

 

(9,142,977.59)

             

(9,142,977.59)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(7,575,740.00)

(3,525,596.31)

(668,473.41)

 

-

     

(11,769,809.72)

 

OTHER LIABILITIES, CURRENT

 

-

   

(14,278,202.57)

     

(14,278,202.57)

OTHER LIABILITIES

 

(7,575,740.00)

(3,525,596.31)

(668,473.41)

 

(14,278,202.57)

     

(26,048,012.29)

LIABILITIES

 

(66,584,555.61)

(54,082,061.60)

(48,577,956.11)

(2,444.99)

(125,075,335.86)

(2,409,110.23)

(653,742,032.12)

(120,597,210.05)

(1,071,070,706.57)

NET POSITION

                   

INVESTMENT IN CAPITAL ASSETS

NET INVESTMENT IN CAPITAL ASSETS

           

901,634,419.09

 

901,634,419.09

INVESTMENT IN CAPITAL ASSETS

             

901,634,419.09

 

901,634,419.09

RESTRICTED FOR EXPENDABLE PURPOSES

INSTRUCTION

   

8,208,393.32

         

8,208,393.32

 

RESEARCH

   

244,699.08

         

244,699.08

 

ACADEMIC SUPPORT

   

1,191,784.37

         

1,191,784.37

 

STUDENT LOANS AND SERVICES

   

913,291.89

19,382,178.11

346,270.10

     

20,641,740.10

 

SCHOLARSHIPS AND FELLOWSHIPS

   

1,678,437.92

         

1,678,437.92

 

AUXILIARY ENTERPRISES

(35,850.78)

21,790,349.31

640,273.11

 

97,027,611.97

2,269,427.76

   

121,691,811.37

 

INSTITUTIONAL SUPPORT

   

13,187,474.48

 

-

     

13,187,474.48

 

CAPITAL

 

7,056,416.55

8,730,707.80

 

22,346,451.58

1,220,300.77

   

39,353,876.70

 

OTHER

   

213,614.95

         

213,614.95

RESTRICTED FOR EXPENDABLE PURPOSES

 

(35,850.78)

28,846,765.86

35,008,676.92

19,382,178.11

119,720,333.65

3,489,728.53

   

206,411,832.29

UNRESTRICTED

UNRESTRICTED

1,008,891.84

82,083,777.37

(11,164,886.41)

(1,312,933.28)

405,827,550.03

(27,875.45)

 

(120,597,210.05)

355,817,314.05

NET POSITION

 

973,041.06

110,930,543.23

23,843,790.51

18,069,244.83

525,547,883.68

3,461,853.08

901,634,419.09

(120,597,210.05)

1,463,863,565.43



STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION June 30, 2014 - Boulder

   

SRECNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

REPORT ADJUSTMENTS

FY 2014

Change in net position

                         

Operating revenues

Student tuition, net

Student tuition

(520,407,901.00)

(24,923,547.56)

           

(1,174,116.08)

 

(546,505,564.64)

   

Scholarship allowance

             

79,334,798.09

   

79,334,798.09

 

Student tuition, net (pledged revenues of $46,717,077)

 

(520,407,901.00)

(24,923,547.56)

         

79,334,798.09

(1,174,116.08)

 

(467,170,766.55)

 

Student fees, net

Student fees

(15,791,397.65)

(30,579,201.79)

           

18,243.37

 

(46,352,356.07)

   

Scholarship allowance

             

6,564,380.32

   

6,564,380.32

 

Student fees, net (pledged revenues of $6,962,642)

 

(15,791,397.65)

(30,579,201.79)

         

6,564,380.32

18,243.37

 

(39,787,975.75)

 

Fee-for-service contracts

 

(29,669,940.80)

                 

(29,669,940.80)

 

Federal grants and contracts (pledged revenues of $73,747,463)

     

(328,565,903.91)

             

(328,565,903.91)

 

State and local grants and contracts (pledged revenues of $1,948,482)

     

(10,940,206.50)

         

2,259,165.75

 

(8,681,040.75)

 

Nongovernmental grants and contracts

 

-

 

(28,341,070.59)

         

-

 

(28,341,070.59)

 

Sales and service s of educational departments (pledged revenues of $10,013,330)

 

-

(31,900,144.37)

-

         

537,578.43

 

(31,362,565.94)

 

Auxiliary enterprises, net

Auxiliary enterprises

 

(185,361,802.16)

           

120,521.81

 

(185,241,280.35)

   

Scholarship allowance

             

3,023,862.32

   

3,023,862.32

 

Auxiliary enterprises, net (pledged revenues of $45,709,848)

   

(185,361,802.16)

         

3,023,862.32

120,521.81

 

(182,217,418.03)

 

Internal Revenues

Internal service center revenues

 

(208,980,775.53)

             

208,980,775.53

-

   

Interdepartmental revenues

(21,725,020.66)

(22,756,748.29)

(20,045.00)

         

44,498,463.95

 

(3,350.00)

 

Internal Revenues

 

(21,725,020.66)

(231,737,523.82)

(20,045.00)

         

44,498,463.95

208,980,775.53

(3,350.00)

 

Other operating revenues (pledged revenues of $2,534,123)

 

(5,484,029.12)

(8,365,640.33)

30,721.66

(497,552.82)

(283,952.20)

     

395,836.82

 

(14,204,615.99)

Operating revenues

   

(593,078,289.23)

(512,867,860.03)

(367,836,504.34)

(497,552.82)

(283,952.20)

   

88,923,040.73

46,655,694.05

208,980,775.53

(1,130,004,648.31)

Operating expenses

Education and general

Instruction

304,341,643.22

38,234,638.28

34,505,409.58

 

5,489.97

   

4,564,595.92

(11,017,551.06)

 

370,634,225.91

   

Research

9,563,722.46

290,203.57

258,446,711.78

 

-

   

2,927,508.11

130,820.97

 

271,358,966.89

   

Public service

1,485,675.21

3,184,625.72

1,244,640.54

       

39,385.51

(154,371.24)

 

5,799,955.74

   

Academic support

75,367,688.01

8,155,917.73

3,598,994.89

 

14,441.12

   

1,045,652.29

(742,517.25)

 

87,440,176.79

   

Student services

26,092,565.81

43,731,154.78

1,643,588.54

169,359.94

3,371.55

   

487,791.32

(2,136,837.40)

 

69,990,994.54

   

Institutional support

38,579,021.93

3,215,809.10

9,253,484.30

 

14,396.98

   

896,071.29

(349,261.56)

 

51,609,522.04

   

Operation and maintenance of plant

77,078,848.04

7,116,715.59

176,708.15

 

4,086,311.21

10,851.26

 

232,939.10

(22,223,732.50)

1,214,011.35

67,692,652.20

   

Student aid

52,706,569.56

9,599,780.02

41,602,887.65

       

(90,656,437.83)

   

13,252,799.40

 

Education and general

 

585,215,734.24

113,528,844.79

350,472,425.43

169,359.94

4,124,010.83

10,851.26

 

(80,462,494.29)

(36,493,450.04)

1,214,011.35

937,779,293.51

 

Depreciation

             

78,133,160.42

     

78,133,160.42

 

Auxiliary enterprises

Program expenses

 

151,333,528.36

9,185,930.57

       

1,160,930.27

(7,732,519.29)

 

153,947,869.91

   

Internal service center expenses

 

214,598,411.24

37,854.81

       

356,081.61

-

(208,980,775.53)

6,011,572.13

   

Other internal expenses

   

1,306,369.69

         

(1,306,369.69)

 

-

 

Auxiliary enterprises

   

365,931,939.60

10,530,155.07

       

1,517,011.88

(9,038,888.98)

(208,980,775.53)

159,959,442.04

Operating expenses

   

585,215,734.24

479,460,784.39

361,002,580.50

169,359.94

4,124,010.83

10,851.26

78,133,160.42

(78,945,482.41)

(45,532,339.02)

(207,766,764.18)

1,175,871,895.97

Operating, net

   

(7,862,554.99)

(33,407,075.64)

(6,833,923.84)

(328,192.88)

3,840,058.63

10,851.26

78,133,160.42

9,977,558.32

1,123,355.03

1,214,011.35

45,867,247.66

   

SRECNP LINE DESC‌

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

REPORT ADJUSTMENTS

FY 2014

Nonoperating revenues

Federal pell grant

     

(19,292,842.00)

             

(19,292,842.00)

 

Gifts

 

-

 

(53,076,750.66)

             

(53,076,750.66)

 

Investment Income, net

Investment income

 

1,132.11

(2,517,203.88)

 

(441,616.25)

(9,749.60)

       

(2,967,437.62)

   

Investment expense

 

164.50

     

485.56

       

650.06

 

Investment Income, net

   

1,296.61

(2,517,203.88)

 

(441,616.25)

(9,264.04)

       

(2,966,787.56)

 

Royalty income, net

Royalty income

 

(2,283,439.28)

               

(2,283,439.28)

   

Royalty expense

   

7,566.00

             

7,566.00

 

Royalty income, net (pledged revenues of $141,113)

   

(2,283,439.28)

7,566.00

             

(2,275,873.28)

 

Gain (loss) on disposal of assets

 

-

(207,248.88)

   

(238,067.25)

 

860,975.06

     

415,658.93

 

Interest on capital asset-related debt

   

67,378.42

   

1,450.50

27,250,871.60

(2,281,400.19)

     

25,038,300.33

 

Bond issuance costs

         

228,548.64

         

228,548.64

 

Other nonoperating revenues, net (pledged revenues of $149,700)

 

-

(701,426.18)

   

(765,496.92)

(2,474,019.55)

       

(3,940,942.65)

Nonoperating revenues

   

-

(3,123,439.31)

(74,879,230.54)

 

(1,215,181.28)

24,767,588.01

(1,420,425.13)

     

(55,870,688.25)

Other revenues

Capital student fee, net

Student fee

 

(9,862,404.01)

               

(9,862,404.01)

   

Scholarship allowance

             

1,797,993.71

   

1,797,993.71

 

Capital student fee, net

   

(9,862,404.01)

         

1,797,993.71

   

(8,064,410.30)

 

Capital appropriations

         

(3,369,838.68)

         

(3,369,838.68)

 

Capital grants and gifts

     

(16,480,942.62)

 

(430,350.65)

 

(588,993.00)

     

(17,500,286.27)

Other revenues

     

(9,862,404.01)

(16,480,942.62)

 

(3,800,189.33)

 

(588,993.00)

1,797,993.71

   

(28,934,535.25)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(55,268,029.11)

(22,027,915.41)

77,029,674.52

266,270.00

           

-

 

Manditory transfers

 

344,803.00

46,489,860.11

4,471,637.69

   

(51,306,300.80)

       

-

 

Voluntary transfers

 

54,368,472.31

31,376,321.14

5,900,343.32

(58,411.43)

(103,936,124.12)

(2,151,419.55)

   

(1,123,355.03)

 

(15,624,173.36)

 

Scholarship allowance offset

               

-

   

-

 

Capital asset additions and plant fund activity

 

13,573,801.70

1,576,348.15

9,821,695.72

 

178,307,200.19

 

(202,065,034.41)

   

(1,214,011.35)

-

 

Financing activity

   

403,895.26

   

(92,998,745.65)

27,935,604.18

64,659,246.21

     

-

Other interfund related additions and deletions

   

13,019,047.90

57,818,509.25

97,223,351.25

207,858.57

(18,627,669.58)

(25,522,116.17)

(137,405,788.20)

-

(1,123,355.03)

(1,214,011.35)

(15,624,173.36)

Change in net position

   

5,156,492.91

11,425,590.29

(970,745.75)

(120,334.31)

(19,802,981.56)

(743,676.90)

(61,282,045.91)

11,775,552.03

-

-

(54,562,149.20)

Net position

                         

Net position begin

   

(6,129,533.97)

(122,356,133.52)

(22,873,044.76)

(17,948,910.52)

(505,744,902.12)

(2,718,176.18)

(840,352,373.18)

108,821,658.02

   

(1,409,301,416.23)

Net position end

   

(973,041.06)

(110,930,543.23)

(23,843,790.51)

(18,069,244.83)

(525,547,883.68)

(3,461,853.08)

(901,634,419.09)

120,597,210.05

-

-

(1,463,863,565.43)

UNIVERSITY OF COLORADO STATEMENT OF NET POSITION June 30, 2014 - Auxiliary and Self-Funded Activities - Boulder

PAA -- AUX INTER ATHL PAB -- AUX BOOKSTORES PAD -- AUX REC CNTR PAH -- AUX HOUSING PAM -- AUX STU HTH FAC

PAP -- AUX PARKING PAS -- AUX STU GOVT OP PAU -- AUX STU UNION PEC -- EDUC CONT ED PEE -- EDUC INTER ED

POC -- OTHER CONF. POF -- UTILITIES SERV POO -- OTHER STU SERV POT -- OTHER TELECOM PRE -- RSRCH BLDG EXC

PRR -- RSRCH BLDG SYS

SNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

PEE

POC

POF

POO

POT

PRE

PRR

FY AMT

ASSETS

                                     

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

97,884,728.68

(5,889,365.46)

996,230.18

768,602.74

17,047,400.95

3,700,013.32

1,482,490.40

8,912,504.78

767,579.47

5,899,324.88

3,129,323.47

486,997.18

1,795,763.71

807,815.22

2,149,751.15

270,559.00

3,636,062.00

143,845,781.67

 

CASH ON HAND

6,545.00

10,500.00

21,000.00

4,000.00

3,900.00

2,550.00

24,340.00

10,300.00

40,100.00

1,417.00

61,891.69

1,600.00

 

500.00

     

188,643.69

CASH AND INVESTMENTS

 

97,891,273.68

(5,878,865.46)

1,017,230.18

772,602.74

17,051,300.95

3,702,563.32

1,506,830.40

8,922,804.78

807,679.47

5,900,741.88

3,191,215.16

488,597.18

1,795,763.71

808,315.22

2,149,751.15

270,559.00

3,636,062.00

144,034,425.36

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

4,023,459.65

4,776,233.83

1,053,585.03

51,648.69

1,387,580.65

632,636.14

717,642.94

553,924.44

72,372.41

4,757,356.65

302,002.20

156,289.14

 

240.00

488.83

 

708.75

18,486,169.35

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(2,144,146.94)

(156,418.74)

(91,627.01)

(10,440.74)

(683,995.99)

(586,908.77)

(614,264.62)

(424,664.11)

 

(680,702.82)

(8,551.74)

   

(120.00)

(488.83)

   

(5,402,330.31)

 

ACCOUNTS RECEIVABLE

1,879,312.71

4,619,815.09

961,958.02

41,207.95

703,584.66

45,727.37

103,378.32

129,260.33

72,372.41

4,076,653.83

293,450.46

156,289.14

 

120.00

-

 

708.75

13,083,839.04

INVENTORIES

INVENTORIES

166,440.40

 

4,891,106.57

 

1,078,459.24

     

81,087.85

     

458,221.63

       

6,675,315.69

OTHER ASSETS

OTHER ASSETS, CURRENT

167,770.22

516,004.56

3,425.10

   

0.84

   

42,409.60

27,372.96

322,573.23

   

77,435.90

     

1,156,992.41

 

OTHER ASSETS, NON-CURRENT

14,032.33

   

48,000.00

                         

62,032.33

OTHER ASSETS

 

181,802.55

516,004.56

3,425.10

48,000.00

 

0.84

   

42,409.60

27,372.96

322,573.23

   

77,435.90

     

1,219,024.74

ASSETS

 

100,118,829.34

(743,045.81)

6,873,719.87

861,810.69

18,833,344.85

3,748,291.53

1,610,208.72

9,052,065.11

1,003,549.33

10,004,768.67

3,807,238.85

644,886.32

2,253,985.34

885,871.12

2,149,751.15

270,559.00

3,636,770.75

165,012,604.83

LIABILITIES

                                     

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(2,603,473.92)

(1,237,124.46)

(1,976,643.72)

(69,897.06)

(1,799,621.80)

(2,977,949.12)

(29,051.19)

(68,458.16)

(88,535.58)

(81,884.31)

(1,314,404.03)

(152,793.02)

(1,058,535.00)

(11,993.05)

(133,209.17)

(2,421.48)

(117,984.56)

(13,723,979.63)

ACCRUED EXPENSES

ACCRUED EXPENSES

(16,115,628.62)

(1,323,425.60)

(179,052.86)

(210,713.25)

(1,998,110.84)

(580,067.74)

(19,981.47)

(184,198.45)

(326,336.22)

(954,674.37)

(153,481.61)

(52,033.70)

(149,997.07)

(28,524.55)

(181,239.85)

 

(15,221.12)

(22,472,687.32)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(376,476.66)

(6,406,416.47)

(89,389.30)

(100,904.36)

(1,063,691.62)

   

(729,299.39)

(61,416.20)

(3,642,392.00)

(905,839.25)

(420,359.60)

 

(533,513.49)

   

(1,100.00)

(14,330,798.34)

 

UNEARNED REVENUE, NON-CURRENT

                               

(29,000.00)

(29,000.00)

UNEARNED REVENUE

 

(376,476.66)

(6,406,416.47)

(89,389.30)

(100,904.36)

(1,063,691.62)

   

(729,299.39)

(61,416.20)

(3,642,392.00)

(905,839.25)

(420,359.60)

 

(533,513.49)

   

(30,100.00)

(14,359,798.34)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(13,757.94)

(23,584.00)

 

(76.00)

(3,363,755.00)

 

(27,131.00)

(12,129.02)

     

(19,700.00)

       

(65,463.35)

(3,525,596.31)

OTHER LIABILITIES

 

(13,757.94)

(23,584.00)

 

(76.00)

(3,363,755.00)

 

(27,131.00)

(12,129.02)

     

(19,700.00)

       

(65,463.35)

(3,525,596.31)

LIABILITIES

 

(19,109,337.14)

(8,990,550.53)

(2,245,085.88)

(381,590.67)

(8,225,179.26)

(3,558,016.86)

(76,163.66)

(994,085.02)

(476,288.00)

(4,678,950.68)

(2,373,724.89)

(644,886.32)

(1,208,532.07)

(574,031.09)

(314,449.02)

(2,421.48)

(228,769.03)

(54,082,061.60)

NET POSITION

 

81,009,492.20

(9,733,596.34)

4,628,633.99

480,220.02

10,608,165.59

190,274.67

1,534,045.06

8,057,980.09

527,261.33

5,325,817.99

1,433,513.96

-

1,045,453.27

311,840.03

1,835,302.13

268,137.52

3,408,001.72

110,930,543.23

UNIVERSITY OF COLORADO STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - Auxiliary and Self-Funded Activities - June 30, 2014 - Boulder

   

SRECNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

PEE

POC

POF

POO

POT

PRE

PRR

FY 2014

Change in net position

                                       

Operating revenues

Student tuition, net

                   

(24,923,547.56)

             

(24,923,547.56)

 

Student fees, net (pledged revenues of $6,962,642)

 

-

(1,519,708.15)

 

(8,309,881.00)

 

(3,908,792.49)

 

(10,449,526.95)

(6,280,909.00)

(110,384.20)

             

(30,579,201.79)

 

Sales and services of educational departments (pledged revenues of $10,013,330)

 

(10,512,879.55)

-

-

(1,328,448.92)

-

(9,394,248.19)

 

(584,489.26)

(3,294,750.74)

(823,366.44)

(3,923,190.54)

(1,390,299.88)

 

(648,470.85)

     

(31,900,144.37)

 

Auxiliary enterprises, net (pledged revenues of $45,709,848)

 

-

(39,956,288.08)

(15,727,888.31)

 

(108,310,416.30)

 

(8,710,521.79)

-

             

(257,474.09)

(12,399,213.59)

(185,361,802.16)

 

Internal Revenues

Internal service center revenues

(178,500,642.02)

           

-

 

-

   

(24,934,708.31)

 

(5,545,425.20)

   

(208,980,775.53)

   

Interdepartmental revenues

(8,142,958.42)

(7,611,997.48)

 

(124,791.03)

 

(230,307.64)

 

(62,383.15)

(2,137,105.59)

(4,062,282.13)

(16,391.00)

(84,709.96)

-

(283,821.89)

     

(22,756,748.29)

 

Internal Revenues

 

(186,643,600.44)

(7,611,997.48)

 

(124,791.03)

 

(230,307.64)

 

(62,383.15)

(2,137,105.59)

(4,062,282.13)

(16,391.00)

(84,709.96)

(24,934,708.31)

(283,821.89)

(5,545,425.20)

   

(231,737,523.82)

 

Other operating revenues (pledged revenues of $2,534,123)

 

(7,018,619.35)

-

 

(159,163.50)

-

(40,925.00)

 

(41,772.72)

(408,697.56)

(465,638.77)

     

(221,479.21)

(9,344.22)

   

(8,365,640.33)

Operating revenues

   

(204,175,099.34)

(49,087,993.71)

(15,727,888.31)

(9,922,284.45)

(108,310,416.30)

(13,574,273.32)

(8,710,521.79)

(11,138,172.08)

(12,121,462.89)

(30,385,219.10)

(3,939,581.54)

(1,475,009.84)

(24,934,708.31)

(1,153,771.95)

(5,554,769.42)

(257,474.09)

(12,399,213.59)

(512,867,860.03)

Operating expenses

Education and general

Instruction

16,376,229.19

               

18,384,397.89

3,474,011.20

           

38,234,638.28

   

Research

290,203.57

                               

290,203.57

   

Public service

1,719,224.17

               

10.61

 

1,465,390.94

         

3,184,625.72

   

Academic support

8,155,917.73

                               

8,155,917.73

   

Student services

1,473,374.22

   

6,491,130.04

 

13,469,448.66

 

11,008,482.61

9,636,829.97

426,528.24

     

1,225,361.04

     

43,731,154.78

   

Institutional support

3,215,809.10

                               

3,215,809.10

   

Operation and maintenance of plant

7,116,715.59

                               

7,116,715.59

   

Student aid

2,210,771.99

6,802,347.78

   

-

5,042.18

 

1,000.38

14,745.77

409,753.85

156,117.96

   

0.11

     

9,599,780.02

 

Education and general

 

40,558,245.56

6,802,347.78

 

6,491,130.04

-

13,474,490.84

 

11,009,482.99

9,651,575.74

19,220,690.59

3,630,129.16

1,465,390.94

 

1,225,361.15

     

113,528,844.79

 

Auxiliary enterprises

Program expenses

 

43,872,517.31

15,675,430.69

 

77,839,883.24

 

5,521,920.54

               

169,943.73

8,253,832.85

151,333,528.36

   

Internal service center expenses

187,907,993.02

                     

19,898,074.93

 

6,792,343.29

   

214,598,411.24

 

Auxiliary enterprises

 

187,907,993.02

43,872,517.31

15,675,430.69

 

77,839,883.24

 

5,521,920.54

         

19,898,074.93

 

6,792,343.29

169,943.73

8,253,832.85

365,931,939.60

Operating expenses

   

228,466,238.58

50,674,865.09

15,675,430.69

6,491,130.04

77,839,883.24

13,474,490.84

5,521,920.54

11,009,482.99

9,651,575.74

19,220,690.59

3,630,129.16

1,465,390.94

19,898,074.93

1,225,361.15

6,792,343.29

169,943.73

8,253,832.85

479,460,784.39

Operating, net

   

24,291,139.24

1,586,871.38

(52,457.62)

(3,431,154.41)

(30,470,533.06)

(99,782.48)

(3,188,601.25)

(128,689.09)

(2,469,887.15)

(11,164,528.51)

(309,452.38)

(9,618.90)

(5,036,633.38)

71,589.20

1,237,573.87

(87,530.36)

(4,145,380.74)

(33,407,075.64)

Nonoperating revenues

Investment Income, net

Investment income

-

                 

1,132.11

           

1,132.11

   

Investment expense

                               

164.50

164.50

 

Investment Income, net

 

-

                 

1,132.11

         

164.50

1,296.61

 

Royalty income, net (pledged revenues of $141,113)

 

(1,665,920.75)

(617,518.53)

                             

(2,283,439.28)

 

Gain (loss) on disposal of assets

 

(162,654.44)

(19,449.03)

(207.50)

(2,314.50)

(19,873.41)

 

-

(110.00)

(522.50)

 

(140.00)

 

(1,917.50)

     

(60.00)

(207,248.88)

 

Interest on capital asset-related debt

 

63,873.27

153.00

   

3,352.15

                       

67,378.42

 

Other nonoperating revenues, net (pledged revenues of $149,700)

 

(26,630.75)

(596,419.19)

(135.60)

(33,430.02)

(17,894.61)

 

-

 

(7,213.83)

     

(1,943.82)

     

(17,758.36)

(701,426.18)

Nonoperating revenues

   

(1,791,332.67)

(1,233,233.75)

(343.10)

(35,744.52)

(34,415.87)

 

-

(110.00)

(7,736.33)

 

992.11

 

(3,861.32)

     

(17,653.86)

(3,123,439.31)

Other revenues

Capital student fee, net

 

(9,862,404.01)

                               

(9,862,404.01)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(20,427,915.41)

                             

(1,600,000.00)

(22,027,915.41)

 

Manditory transfers

 

9,467,037.98

3,871,147.27

 

3,547,630.67

21,979,347.13

 

2,361,637.92

 

1,937,650.00

             

3,325,409.14

46,489,860.11

 

Voluntary transfers

 

(488,513.07)

(1,568,325.71)

20,049.87

345,817.65

13,700,246.24

1,143,988.53

832,394.28

190,446.58

1,285,379.44

11,194,843.04

(40,346.80)

1,609,280.05

6,692,764.41

(36,228.03)

(4,038,908.79)

-

533,433.45

31,376,321.14

 

Capital asset additions and plant fund activity

 

358,501.85

40,091.20

 

39,975.59

274,504.98

42,244.85

-

20,079.21

81,070.00

30,621.52

       

689,258.95

   

1,576,348.15

 

Financing activity

 

403,895.26

                               

403,895.26

Other interfund related additions and deletions

   

(10,686,993.39)

2,342,912.76

20,049.87

3,933,423.91

35,954,098.35

1,186,233.38

3,194,032.20

210,525.79

3,304,099.44

11,225,464.56

(40,346.80)

1,609,280.05

6,692,764.41

(36,228.03)

(3,349,649.84)

-

2,258,842.59

57,818,509.25

Change in net position

   

1,950,409.17

2,696,550.39

(32,750.85)

466,524.98

5,449,149.42

1,086,450.90

5,430.95

81,726.70

826,475.96

60,936.05

(348,807.07)

1,599,661.15

1,652,269.71

35,361.17

(2,112,075.97)

(87,530.36)

(1,904,192.01)

11,425,590.29

Net position

                                       

Net position begin

   

(82,959,901.37)

7,037,045.95

(4,595,883.14)

(946,745.00)

(16,057,315.01)

(1,276,725.57)

(1,539,476.01)

(8,139,706.79)

(1,353,737.29)

(5,386,754.04)

(1,084,706.89)

(1,599,661.15)

(2,697,722.98)

(347,201.20)

276,773.84

(180,607.16)

(1,503,809.71)

(122,356,133.52)

Net position end

   

(81,009,492.20)

9,733,596.34

(4,628,633.99)

(480,220.02)

(10,608,165.59)

(190,274.67)

(1,534,045.06)

(8,057,980.09)

(527,261.33)

(5,325,817.99)

(1,433,513.96)

-

(1,045,453.27)

(311,840.03)

(1,835,302.13)

(268,137.52)

(3,408,001.72)

(110,930,543.23)