University of Colorado Supplemental Statements

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

 

SNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

FY AMT

ASSETS AND DEFERRED OUTFLOWS

                     

ASSETS

                     

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

46,101,049.63

150,408,735.77

56,626,019.58

265,721,573.17

2,405,741.57

-

-

-

521,263,119.72

 

CASH ON HAND

22,975.22

77,863,056.69

46,396.46

77,932,428.37

 

INVESTMENTS AND RESTRICTED POOLED CASH

178,624,423.73

5,933,230.57

4,615,746.01

46,284,750.57

235,458,150.88

CASH AND INVESTMENTS

 

46,124,024.85

406,896,216.19

62,605,646.61

4,615,746.01

312,006,323.74

2,405,741.57

-

-

-

834,653,698.97

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

15,539,873.06

117,025,903.32

58,491,085.99

1,956,803.66

0.19

(3,092,095.00)

189,921,571.22

 

ACCOUNTS RECEIVABLE-DPCU, CURRENT

8,220,826.11

163,460.78

8,384,286.89

 

ACCOUNTS RECEIVABLE, NONCURRENT

1,124.13

1,124.13

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(4,444,251.30)

(9,405,372.54)

(131.74)

(235.00)

(13,849,990.58)

 

ACCOUNTS RECEIVABLE

11,095,621.76

107,620,530.78

66,711,780.36

889.13

2,120,264.44

0.19

(3,092,095.00)

184,456,991.66

 

LOANS RECEIVABLE, CURRENT

2,049,837.17

2,049,837.17

 

LOANS RECEIVABLE, NONCURRENT

10,834,430.33

10,834,430.33

 

ALLOWANCES FOR LOANS RECEIVABLE

(1,172,979.60)

(1,172,979.60)

 

LOANS RECEIVABLE

11,711,287.90

11,711,287.90

ACCOUNTS AND LOANS RECEIVABLE

 

11,095,621.76

107,620,530.78

66,711,780.36

11,712,177.03

2,120,264.44

0.19

(3,092,095.00)

196,168,279.56

INVENTORIES

INVENTORIES

409,607.41

10,635,320.31

-

-

11,044,927.72

OTHER ASSETS

OTHER ASSETS, CURRENT

1,074,508.98

1,874,200.47

470,182.98

27,654.01

(1,381,973.40)

2,064,573.04

 

OTHER ASSETS, NON-CURRENT

5,252,877.00

5,252,877.00

OTHER ASSETS

 

1,074,508.98

7,127,077.47

470,182.98

27,654.01

(1,381,973.40)

7,317,450.04

CAPITAL ASSETS

LAND

29,125,618.61

29,125,618.61

 

CONSTRUCTION IN PROGRESS

-

13,690,860.42

13,690,860.42

 

COLLECTIONS

3,232,386.00

3,232,386.00

 

NON-DEPRECIABLE CAPITAL ASSETS

-

46,048,865.03

46,048,865.03

 

BUILDINGS

1,324,555,010.52

1,324,555,010.52

 

IMPROVEMENTS OTHER THAN BUILDINGS

77,811,358.58

77,811,358.58

 

EQUIPMENT

193,436,566.92

193,436,566.92

 

SOFTWARE

17,541,663.20

17,541,663.20

 

OTHER INTANGIBLES

1,909,636.00

1,909,636.00

 

LIBRARY AND OTHER COLLECTIONS

63,838,625.42

63,838,625.42

 

LESS ACCUMULATED DEPRECIATION AND AMORTIZATION

(706,888,291.73)

(706,888,291.73)

 

DEPRECIABLE CAPITAL ASSETS

972,204,568.90

972,204,568.90

CAPITAL ASSETS

 

-

1,018,253,433.93

1,018,253,433.93

INTERFUND RECEIVABLES

INTERFUND RECEIVABLES, NET OF INTERFUND PAYABLES

-

(2,396,826.12)

(2,396,826.12)

ASSETS

 

58,703,763.00

532,279,144.75

129,787,609.95

16,327,923.04

314,154,242.19

8,915.64

1,018,253,433.93

(1,381,973.40)

(3,092,095.00)

2,065,040,964.10

DEFERRED OUTFLOWS

                     

DEFERRED OUTFLOWS

LOSS ON BOND REFUNDINGS

19,841,977.56

19,841,977.56

DEFERRED OUTFLOWS

 

19,841,977.56

19,841,977.56

ASSETS AND DEFERRED OUTFLOWS

58,703,763.00

532,279,144.75

129,787,609.95

16,327,923.04

314,154,242.19

8,915.64

1,038,095,411.49

(1,381,973.40)

(3,092,095.00)

2,084,882,941.66

 

SNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

FY AMT

LIABILITIES

                     

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(5,261,096.85)

(14,990,385.74)

(7,279,696.13)

(66,357.64)

(6,435,978.56)

(72,925.91)

3,092,095.00

(31,014,345.83)

ACCOUNTS PAYABLE-DPCU

ACCOUNTS PAYABLE-DPCU

(2,379.70)

(2,379.70)

ACCRUED EXPENSES

ACCRUED EXPENSES

(25,087,078.08)

(48,113,146.31)

(54,549,975.29)

(23,278.13)

-

-

(127,773,477.81)

COMPENSATED ABSENCES

COMPENSATED ABSENCES, CURRENT

(7,705,154.49)

(7,705,154.49)

 

COMPENSATED ABSENCES, NON-CURRENT

(108,336,328.70)

(108,336,328.70)

COMPENSATED ABSENCES

 

(116,041,483.19)

(116,041,483.19)

OTHER POSTEMPLOYMENT BENEFITS

OTHER POSTEMPLOYMENT BENEFITS, CURRENT

(7,900,056.08)

(7,900,056.08)

 

OTHER POSTEMPLOYMENT BENEFITS, NON-CURRENT

(101,875,037.77)

(101,875,037.77)

OTHER POSTEMPLOYMENT BENEFITS

 

(109,775,093.85)

(109,775,093.85)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(15,950,645.49)

(3,496,687.99)

(42,686,850.22)

1,381,973.40

(60,752,210.30)

 

UNEARNED REVENUE, NON-CURRENT

(1,619,998.00)

(1,619,998.00)

UNEARNED REVENUE

 

(17,570,643.49)

(3,496,687.99)

(42,686,850.22)

1,381,973.40

(62,372,208.30)

BONDS AND CAPITAL LEASES PAYABLE

BONDS AND CAPITAL LEASES PAYABLE, CURRENT

(78,737.98)

-

(24,226,476.22)

(24,305,214.20)

 

BONDS AND CAPITAL LEASES PAYABLE, NON-CURRENT

(41,105,121.94)

-

(453,991,702.84)

(495,096,824.78)

BONDS AND CAPITAL LEASES PAYABLE

 

(41,183,859.92)

-

(478,218,179.06)

(519,402,038.98)

ALTERNATE MEDICARE PLAN

ALTERNATE MEDICARE PLAN, CURRENT

(821,972.94)

(821,972.94)

 

ALTERNATE MEDICARE PLAN, NON-CURRENT

(4,060,508.76)

(4,060,508.76)

ALTERNATE MEDICARE PLAN

 

(4,882,481.70)

(4,882,481.70)

EARLY RETIREMENT INCENTIVE PROGRAM

EARLY RETIREMENT INCENTIVE PROGRAM, CURRENT

(697,579.42)

(697,579.42)

 

EARLY RETIREMENT INCENTIVE PROGRAM, NON-CURRENT

(1,010,108.50)

(1,010,108.50)

EARLY RETIREMENT INCENTIVE PROGRAM

 

(1,707,687.92)

(1,707,687.92)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(1,621,582.66)

(509,695.90)

(226,537.25)

(2,357,815.81)

 

OTHER LIABILITIES, CURRENT

(4,491,044.19)

-

(167,124.57)

(4,658,168.76)

 

OTHER LIABILITIES, NON-CURRENT

(7,396,923.26)

(7,396,923.26)

OTHER LIABILITIES

 

(1,621,582.66)

(12,397,663.35)

(226,537.25)

(167,124.57)

(14,412,907.83)

LIABILITIES

 

(49,540,401.08)

(80,705,571.31)

(104,745,438.59)

(66,357.64)

(47,810,241.18)

(72,925.91)

(478,218,179.06)

(229,317,085.34)

3,092,095.00

(987,384,105.11)

NET POSITION

                     

INVESTMENT IN CAPITAL ASSETS

NET INVESTMENT IN CAPITAL ASSETS

559,877,232.43

559,877,232.43

RESTRICTED FOR EXPENDABLE PURPOSES

INSTRUCTION

21,186,703.13

21,186,703.13

 

RESEARCH

74,283.80

74,283.80

 

ACADEMIC SUPPORT

289,615.58

289,615.58

 

STUDENT LOANS AND SERVICES

20,161.27

16,261,565.40

16,281,726.67

 

SCHOLARSHIPS AND FELLOWSHIPS

979,438.84

979,438.84

 

AUXILIARY ENTERPRISES

34,410,066.75

8,117,653.55

1,103,167.19

43,630,887.49

 

INSTITUTIONAL SUPPORT

6,161,328.15

6,161,328.15

 

CAPITAL

128,175.46

54,939.61

183,115.07

 

OTHER

185,061.20

185,061.20

RESTRICTED FOR EXPENDABLE PURPOSES

 

34,410,066.75

29,024,767.43

16,261,565.40

8,172,593.16

1,103,167.19

88,972,159.93

UNRESTRICTED

UNRESTRICTED

9,163,361.92

417,163,506.69

(3,982,596.07)

258,171,407.85

(1,167,177.46)

(230,699,058.74)

448,649,444.19

NET POSITION

 

9,163,361.92

451,573,573.44

25,042,171.36

16,261,565.40

266,344,001.01

(64,010.27)

559,877,232.43

(230,699,058.74)

1,097,498,836.55

UNIVERSITY OF COLORADO STATEMENT

   

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

(207,532,328.87)

(30,628,445.31)

-

(1,247,624.15)

(239,408,398.33)

   

Scholarship allowance

37,468,918.01

37,468,918.01

 

Student tuition, net (pledged revenues of $20,193,948)

 

(207,532,328.87)

(30,628,445.31)

-

37,468,918.01

(1,247,624.15)

(201,939,480.32)

 

Student fees, net

Student fees

(22,246,067.66)

(5,213,911.32)

(175,309.27)

(27,635,288.25)

   

Scholarship allowance

4,126,911.34

4,126,911.34

 

Student fees, net (pledged revenues of $514,579)

 

(22,246,067.66)

(5,213,911.32)

4,126,911.34

(175,309.27)

(23,508,376.91)

 

Fee-for-service contracts

 

(61,843,776.20)

(61,843,776.20)

 

Federal grants and contracts (pledged revenues of $58,811,819)

 

(288,621,988.68)

(288,621,988.68)

 

State and local grants and contracts (pledged revenues of $5,421,671)

 

(27,833,244.49)

1,226,119.56

(26,607,124.93)

 

Nongovernmental grants and contracts

 

-

(77,731,977.85)

(77,731,977.85)

 

Sales and services of educational departments (pledged revenues of $1,083,545)

 

-

(142,052,032.48)

-

90,540.70

(141,961,491.78)

 

Auxiliary enterprises, net (pledged revenues of $1,800,039)

 

(17,092,085.24)

1,251.00

(17,090,834.24)

 

Health services operating revenues

 

(1,977,384.76)

(647,698,747.54)

910,370.23

(648,765,762.07)

 

Internal Revenues

Internal service center revenues

(44,930,699.26)

(10,296,841.00)

55,227,540.26

-

   

Interdepartmental revenues

(6,209,225.15)

(16,678,487.33)

(47,009.92)

22,934,722.40

-

 

Internal Revenues

 

(6,209,225.15)

(61,609,186.59)

(47,009.92)

12,637,881.40

55,227,540.26

-

 

Other operating revenues

Denver AHEC library funding

(4,763,537.75)

(4,763,537.75)

   

Other revenues

(10,951,343.09)

(31,396,791.37)

(965,404.66)

(259,420.54)

-

14,060,930.43

(29,512,029.23)

 

Other operating revenues (pledged revenues of $292,320)

 

(15,714,880.84)

(31,396,791.37)

(965,404.66)

(259,420.54)

-

14,060,930.43

(34,275,566.98)

Operating revenues

   

(315,523,663.48)

(935,691,199.85)

(395,199,625.60)

(259,420.54)

-

41,595,829.35

27,504,159.90

55,227,540.26

(1,522,346,379.96)

Operating expenses

Education and general

Instruction

187,395,939.55

123,901,112.16

99,904,606.83

-

4,702,679.77

(20,902,954.12)

395,001,384.19

   

Research

374,516.27

102,807.33

242,782,004.57

974,830.05

(2,678,585.13)

241,555,573.09

   

Public service

114,878.97

64,632,322.75

27,540,078.40

(2,391,184.84)

(1,937,430.03)

87,958,665.25

   

Academic support

49,516,914.49

307,885.43

500,803.44

494,156.93

(246,488.47)

50,573,271.82

   

Student services

11,992,094.37

5,641,782.53

550,499.16

364,485.71

310,601.19

492,402.83

19,351,865.79

   

Institutional support

41,029,159.39

1,365,956.56

6,145,992.30

-

1,120,968.62

(2,176,903.58)

47,485,173.29

   

Operation and maintenance of plant

28,030,866.99

15,586,785.67

450,380.47

(53,333.75)

62,050.38

139,334.44

(1,294,528.45)

3,493,675.46

46,415,231.21

   

Student aid

16,368,631.36

878,636.85

29,679,811.14

(41,592,397.62)

5,334,681.73

 

Education and general

 

334,823,001.39

212,417,289.28

407,554,176.31

364,485.71

(53,333.75)

62,050.38

(36,241,011.46)

(28,744,486.95)

3,493,675.46

893,675,846.37

 

Depreciation

 

70,676,344.14

70,676,344.14

 

Auxiliary enterprises

Program expenses

16,063,293.17

79,770.36

(13,424.58)

38,333.26

16,167,972.21

   

Internal service center expenses

62,949,615.47

330,296.31

56,938.30

(55,227,540.26)

8,109,309.82

 

Auxiliary enterprises

 

79,012,908.64

79,770.36

316,871.73

95,271.56

(55,227,540.26)

24,277,282.03

 

Health services operating expenses

 

597,855,479.58

181,116.76

20,259,994.17

(36,168,794.70)

582,127,795.81

 

Other operating expenses

 

-

-

-

Operating expenses

   

334,823,001.39

889,285,677.50

407,815,063.43

364,485.71

(53,333.75)

62,050.38

70,676,344.14

(15,664,145.56)

(64,818,010.09)

(51,733,864.80)

1,570,757,268.35

Operating, net

   

19,299,337.91

(46,405,522.35)

12,615,437.83

105,065.17

(53,333.75)

62,050.38

70,676,344.14

25,931,683.79

(37,313,850.19)

3,493,675.46

48,410,888.39

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

   

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

4125 -- STATE FISCAL STABILIZATION

 
 

Federal pell grant

 

(14,598,376.00)

(14,598,376.00)

 

State appropriations

 

(13,720,122.00)

(13,720,122.00)

 

Gifts

 

-

-

(88,672,704.67)

36,280,804.00

(52,391,900.67)

 

Investment Income, net

Investment income

(25,974,402.93)

(4,596,657.91)

(32,042.39)

(7,724.73)

(30,610,827.96)

   

Investment expense

41,681.96

54,951.09

354.25

96,987.30

 

Investment Income, net

 

(25,932,720.97)

(4,541,706.82)

(32,042.39)

(7,370.48)

(30,513,840.66)

 

Royalty income, net

Royalty income

(995,416.88)

(995,416.88)

   

Royalty expense

10,050.59

10,050.59

 

Royalty income, net

 

(985,366.29)

(985,366.29)

 

Gain (loss) on disposal of assets

 

(672.50)

(344,651.73)

-

(85,916.20)

1,245,160.34

813,919.91

 

Interest on capital asset-related debt

 

212,932.76

10,126.03

5,871.39

11,206.96

19,422,600.48

(1,592,789.16)

18,069,948.46

 

Bond issuance costs

 

244,778.67

244,778.67

 

Other nonoperating revenues, net (pledged revenues of $1,218,107)

 

(114,892.71)

(524,417.00)

(1,362,889.71)

(780,901.41)

(2,783,100.83)

Nonoperating revenues

   

(13,622,754.45)

(27,777,029.96)

(107,806,916.10)

(1,224,862.67)

18,634,328.59

(347,628.82)

36,280,804.00

(95,864,059.41)

Other revenues

Capital appropriations

 

-

(1,129,960.53)

(1,129,960.53)

 

Capital grants and gifts

 

(778,020.50)

(163,460.78)

(651,199.81)

(1,592,681.09)

Other revenues

   

-

(778,020.50)

(1,293,421.31)

(651,199.81)

(2,722,641.62)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(64,118,515.96)

(14,824,055.76)

78,917,071.72

25,500.00

-

 

Manditory transfers

 

13,075,948.93

23,106,612.45

147,239.26

268,174.08

(36,597,974.72)

-

 

Voluntary transfers

 

26,239,990.96

(7,563,748.02)

(983,710.99)

(63,369.96)

(23,358,256.50)

2,450,513.41

1,033,046.19

(2,245,534.91)

 

Scholarship allowance offset

 
 

Capital asset additions and plant fund activity

 

10,152,780.69

3,943,403.28

7,060,149.04

66,087,120.21

(83,749,777.76)

(3,493,675.46)

-

 

Financing activity

 

333,945.46

174,026.49

107,892.14

(35,911,251.26)

18,302,521.00

16,992,866.17

-

Other interfund related additions and deletions

   

(14,315,849.92)

4,836,238.44

85,248,641.17

(37,869.96)

7,085,786.53

(15,844,940.31)

(66,756,911.59)

1,033,046.19

(3,493,675.46)

(2,245,534.91)

Change in net position

   

(8,639,266.46)

(69,346,313.87)

(10,720,857.60)

67,195.21

4,514,168.80

2,851,438.66

2,920,603.92

25,931,683.79

-

-

(52,421,347.55)

Net position

                         

Net position begin

   

(524,095.46)

(382,227,259.57)

(14,321,313.76)

(16,328,760.61)

(270,858,169.81)

(2,787,428.39)

(562,797,836.35)

204,767,374.95

(1,045,077,489.00)

Net position end

   

(9,163,361.92)

(451,573,573.44)

(25,042,171.36)

(16,261,565.40)

(266,344,001.01)

64,010.27

(559,877,232.43)

230,699,058.74

-

-

(1,097,498,836.55)

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

PAB -- AUX BOOKSTORES PAD -- AUX REC CNTR PAM -- AUX STU HTH FAC PAP -- AUX PARKING

PAS -- AUX STU GOVT OP

PEC -- EDUC CONT ED PEG -- EDUC GME

POD -- OTHER DENTISTRY POF -- UTILITIES SERV POH -- PUBLIC HEALTH

POI -- OTHER INS SERV POK -- UTILITY SERV RE POM -- OTHER MED PRAC PON -- OTHER NURS PRAC POP -- OTHER PHARMACY

POT -- OTHER TELECOM

POU -- OTHR PRACT PLAN-UPI POV -- OTHER EAST PAV

POY -- OTHER HLTH SERV PRL -- RSRCH SUP OPER

PRR -- RSRCH BLDG SYS

 

SNP LINE DESC

MISC

PAB

PAD

PAM

PAP

PAS

PEC

PEG

POD

POH

POI

POK

PON

POP

POT

POU

POY

PRL

PRR

FY AMT

ASSETS

                                         

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

59,955,061.48

(79,881.53)

(2,574,747.47)

(326,544.53)

3,216,798.88

1,386,894.57

26,573,886.00

22,284,063.10

290,526.76

336,028.28

1,195,617.99

1,843,329.59

941,095.97

456,750.56

869,428.21

16,266,602.00

19,027,770.99

(1,274,945.08)

21,000.00

150,408,735.77

 

CASH ON HAND

25,360.00

1,350.00

1,000.00

400.00

400.00

200.00

(55,293.31)

77,888,580.00

1,060.00

77,863,056.69

 

INVESTMENTS AND RESTRICTED POOLED CASH

5,704,867.97

6,377,879.76

166,541,676.00

178,624,423.73

CASH AND INVESTMENTS

 

59,980,421.48

(78,531.53)

(2,574,747.47)

(325,544.53)

3,216,798.88

1,386,894.57

26,574,286.00

27,989,331.07

290,726.76

336,028.28

7,518,204.44

1,843,329.59

941,095.97

456,750.56

869,428.21

260,696,858.00

19,028,830.99

(1,274,945.08)

21,000.00

406,896,216.19

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

8,249,287.59

6,602.08

50,012.50

497,753.53

303,086.82

231,239.77

2,259,313.33

4,026,918.92

525,082.64

13,992.68

373,417.26

1,472,752.00

372,710.37

175,232.20

37,561.49

90,695,830.00

7,732,058.55

3,051.59

117,025,903.32

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(1,579,907.88)

(2,030.45)

(45,434.46)

(67,160.34)

(60,186.09)

(707,421.19)

(400,505.89)

(133,263.03)

(4,730,242.00)

(1,679,221.21)

(9,405,372.54)

 

ACCOUNTS RECEIVABLE

6,669,379.71

4,571.63

50,012.50

452,319.07

235,926.48

171,053.68

1,551,892.14

3,626,413.03

391,819.61

13,992.68

373,417.26

1,472,752.00

372,710.37

175,232.20

37,561.49

85,965,588.00

6,052,837.34

3,051.59

107,620,530.78

INVENTORIES

INVENTORIES

77,245.44

224,665.38

308,391.01

358,681.30

26,990.00

9,639,347.18

10,635,320.31

OTHER ASSETS

OTHER ASSETS, CURRENT

126,104.58

110,000.00

80,137.14

19,980.01

1,523,413.00

14,565.74

1,874,200.47

 

OTHER ASSETS, NON-CURRENT

5,252,877.00

5,252,877.00

OTHER ASSETS

 

126,104.58

110,000.00

80,137.14

19,980.01

6,776,290.00

14,565.74

7,127,077.47

ASSETS

 

66,853,151.21

150,705.48

(2,414,734.97)

435,165.55

3,452,725.36

1,557,948.25

28,206,315.28

31,615,744.10

682,546.37

350,020.96

7,891,621.70

3,674,762.89

1,313,806.34

631,982.76

926,969.71

353,465,726.00

34,735,581.25

(1,271,893.49)

21,000.00

532,279,144.75

LIABILITIES

                                         

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(3,076,544.85)

21,663.66

(114,385.66)

(151,749.96)

(53,452.94)

(15,189.55)

(524,604.83)

(56,497.91)

(9,051.69)

(906.82)

(468,447.42)

(59,437.00)

(158,231.10)

(9,672,826.00)

(458,870.78)

(191,852.89)

(14,990,385.74)

ACCRUED EXPENSES

ACCRUED EXPENSES

(4,237,270.10)

(12,711.07)

(84,532.39)

(237,915.82)

(1,364,649.39)

(4,863,836.15)

(172,032.05)

(9,384.46)

(92,318.66)

(140,698.62)

(172,595.71)

(77,172.60)

(167,884.41)

(35,168,967.00)

(991,396.47)

(319,781.41)

(48,113,146.31)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(102,364.33)

(1,691.21)

(33,609.57)

(295,352.42)

(2,376,822.06)

(593,020.78)

(78,991.62)

(14,836.00)

(3,496,687.99)

EARLY RETIREMENT INCENTIVE PROGRAM

EARLY RETIREMENT INCENTIVE PROGRAM, CURRENT

(697,579.42)

(697,579.42)

 

EARLY RETIREMENT INCENTIVE PROGRAM, NON-CURRENT

(1,010,108.50)

(1,010,108.50)

EARLY RETIREMENT INCENTIVE PROGRAM

 

(1,707,687.92)

(1,707,687.92)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(210,041.40)

(27,887.25)

(250,767.25)

(21,000.00)

(509,695.90)

 

OTHER LIABILITIES, CURRENT

(120,396.45)

(1,710,703.00)

(2,511,444.74)

(148,500.00)

(4,491,044.19)

 

OTHER LIABILITIES, NON-CURRENT

(4,627,073.26)

(2,769,850.00)

(7,396,923.26)

OTHER LIABILITIES

 

(330,437.85)

(27,887.25)

(250,767.25)

(1,710,703.00)

(7,138,518.00)

(2,918,350.00)

(21,000.00)

(12,397,663.35)

LIABILITIES

 

(9,454,305.05)

7,261.38

(147,995.23)

(236,282.35)

(81,340.19)

(548,457.79)

(4,516,843.53)

(7,224,057.84)

(260,075.36)

(9,384.46)

(7,231,743.48)

(609,146.04)

(232,032.71)

(77,172.60)

(326,115.51)

(44,841,793.00)

(4,383,453.25)

(511,634.30)

(21,000.00)

(80,705,571.31)

NET POSITION

 

57,398,846.16

157,966.86

(2,562,730.20)

198,883.20

3,371,385.17

1,009,490.46

23,689,471.75

24,391,686.26

422,471.01

340,636.50

659,878.22

3,065,616.85

1,081,773.63

554,810.16

600,854.20

308,623,933.00

30,352,128.00

(1,783,527.79)

-

451,573,573.44

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

   

SRECNP LINE DESC

MISC

PAB

PAD

PAM

PAP

PAS

PEC

PEG

POD

POH

POI

POM

PON

POP

POT

POU

POY

PRL

PRR

FY 2014

Change in net position

                                           

Operating revenues

Student tuition, net

 

-

(28,537,377.27)

(2,091,068.04)

-

(30,628,445.31)

 

Student fees, net (pledged revenues of $514,579)

 

-

(200,396.22)

(4,492,879.36)

(359,235.74)

(161,400.00)

(5,213,911.32)

 

Sales and services of educational departments (pledged revenues of $1,083,545)

 

(8,720,986.56)

-

-

(2,716,169.32)

(72,247,400.36)

(600.00)

(212,838.56)

(1,228,663.20)

(56,925,374.48)

(142,052,032.48)

 

Auxiliary enterprises, net (pledged revenues of $1,800,039)

 

(674,631.08)

(1,162,400.36)

(2,002,292.97)

(8,510,679.55)

(4,742,081.28)

-

-

-

(17,092,085.24)

 

Health services operating revenues

 

(17,893,374.16)

-

(1,038,256.83)

(3,435,773.18)

(3,082,063.65)

(779,865.69)

(2,702,749.84)

(58,105.19)

(619,023,734.00)

315,175.00

(647,698,747.54)

 

Internal Revenues

Internal service center revenues

(25,384,787.35)

(850,563.00)

(4,010,203.78)

-

(9,053,674.13)

(44,930,699.26)

   

Interdepartmental revenues

(2,180,278.19)

(2,682.00)

(488,538.70)

(11,077,923.70)

(62,308.41)

(9,600.00)

(20,435.40)

(2,836,720.93)

(16,678,487.33)

 

Internal Revenues

 

(27,565,065.54)

(2,682.00)

(488,538.70)

(11,077,923.70)

(62,308.41)

(9,600.00)

(850,563.00)

(20,435.40)

(4,010,203.78)

(2,836,720.93)

(9,053,674.13)

(61,609,186.59)

 

Other operating revenues (pledged revenues of $292,320)

 

(12,704,102.96)

-

-

(334,342.57)

(137,278.39)

(1,114,185.45)

(6,364.83)

(3,999,637.78)

(285.80)

(760,076.47)

(2,278,780.00)

(231,094.30)

(70,239.89)

(360,078.93)

(31,396,791.37)

Operating revenues

   

(67,558,160.30)

(1,162,400.36)

(2,002,292.97)

(8,711,075.77)

(4,742,081.28)

(4,829,903.93)

(33,276,856.25)

(90,127,750.73)

(3,144,972.06)

(228,803.39)

(4,850,200.78)

(779,865.69)

(2,703,035.64)

(1,307,203.79)

(4,770,280.25)

(621,302,514.00)

(59,678,014.71)

(9,123,914.02)

(360,078.93)

(935,691,199.85)

Operating expenses

Education and general

Instruction

6,747,238.64

29,004,235.02

86,540,689.36

1,608,949.14

123,901,112.16

   

Research

102,807.33

102,807.33

   

Public service

5,442,146.56

141,044.87

1,167,335.09

57,881,796.23

64,632,322.75

   

Academic support

307,885.43

307,885.43

   

Student services

616,495.79

5,025,286.74

5,641,782.53

   

Institutional support

707,304.07

658,652.49

1,365,956.56

   

Operation and maintenance of plant

3,050.63

15,583,735.04

15,586,785.67

   

Student aid

164,278.77

350.00

696,677.04

350.00

16,981.04

878,636.85

 

Education and general

 

14,091,207.22

5,025,636.74

29,700,912.06

86,541,039.36

141,044.87

1,167,335.09

60,166,378.90

15,583,735.04

212,417,289.28

 

Auxiliary enterprises

Program expenses

606,928.62

1,213,402.62

2,699,660.53

9,072,183.48

2,471,117.92

16,063,293.17

   

Internal service center expenses

33,181,514.72

5,924,367.55

4,707,586.58

8,745,821.56

62,949,615.47

 

Auxiliary enterprises

 

33,788,443.34

1,213,402.62

2,699,660.53

9,072,183.48

2,471,117.92

5,924,367.55

4,707,586.58

8,745,821.56

79,012,908.64

 

Health services operating expenses

 

15,842,909.15

3,332,680.68

779,865.69

2,422,731.47

574,210,274.00

1,267,018.59

597,855,479.58

 

Other operating expenses

 

-

-

Operating expenses

   

63,722,559.71

1,213,402.62

2,699,660.53

9,072,183.48

2,471,117.92

5,025,636.74

29,700,912.06

86,541,039.36

3,332,680.68

141,044.87

5,924,367.55

779,865.69

2,422,731.47

1,167,335.09

4,707,586.58

574,210,274.00

61,433,397.49

8,745,821.56

15,583,735.04

889,285,677.50

Operating, net

   

(3,835,600.59)

51,002.26

697,367.56

361,107.71

(2,270,963.36)

195,732.81

(3,575,944.19)

(3,586,711.37)

187,708.62

(87,758.52)

1,074,166.77

-

(280,304.17)

(139,868.70)

(62,693.67)

(47,092,240.00)

1,755,382.78

(378,092.46)

15,223,656.11

(46,405,522.35)

Nonoperating revenues

Investment Income, net

Investment income

-

(409,951.93)

(389,032.00)

(25,175,419.00)

(25,974,402.93)

   

Investment expense

20,284.35

21,397.61

41,681.96

 

Investment Income, net

 

-

(389,667.58)

(367,634.39)

(25,175,419.00)

(25,932,720.97)

 

Royalty income, net

Royalty income

(995,416.88)

(995,416.88)

   

Royalty expense

10,050.59

10,050.59

 

Royalty income, net

 

(985,366.29)

(985,366.29)

 

Gain (loss) on disposal of assets

 

(5,656.00)

(338,995.73)

(344,651.73)

 

Interest on capital asset-related debt

 

7,971.04

2,154.99

10,126.03

 

Bond issuance costs

 
 

Other nonoperating revenues, net (pledged revenues of $1,218,107)

 

(340,903.10)

(2,295.72)

(8,010.75)

(2,071.13)

(160,739.00)

(524,417.00)

Nonoperating revenues

   

(1,323,954.35)

(2,295.72)

(8,010.75)

-

(389,667.58)

(369,705.52)

(25,175,419.00)

(497,579.74)

(27,777,029.96)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(120,973.00)

(14,703,082.76)

(14,824,055.76)

 

Manditory transfers

 

1,454,675.02

2,085,575.77

814,232.00

14,151,972.64

23,106,612.45

 

Voluntary transfers

 

(4,924,720.19)

(287.98)

149,820.13

208,255.07

388,645.51

434,624.97

1,206,317.28

(883,389.75)

(5,665.02)

(6,845.34)

(3,790.39)

(3,114.53)

(186,477.39)

253,300.47

9,988,983.77

(48,030.83)

(14,672,545.99)

(7,563,748.02)

 

Capital asset additions and plant fund activity

 

153,581.88

20.19

5,849.35

123,859.82

5,384.40

4,204.77

35,350.08

3,442,923.00

172,229.79

3,943,403.28

 

Financing activity

 

57,528.51

104,859.00

11,638.98

174,026.49

Other interfund related additions and deletions

   

(4,834,582.80)

(287.98)

149,820.13

208,275.26

1,843,320.53

440,474.32

1,330,177.10

1,207,570.42

(1,460.25)

(6,845.34)

(3,790.39)

(3,114.53)

(186,477.39)

288,650.55

4,362,014.00

10,172,852.54

(48,030.83)

(15,223,656.11)

4,836,238.44

Change in net position

   

(9,994,137.74)

50,714.28

844,891.97

569,382.97

(435,653.58)

636,207.13

(2,245,767.09)

(2,768,808.53)

186,248.37

(94,603.86)

700,670.86

-

(283,418.70)

(326,346.09)

225,956.88

(67,905,645.00)

11,430,655.58

(426,123.29)

-

(69,346,313.87)

Net position begin

                                           

Net position begin

   

(47,404,708.42)

(208,681.14)

1,717,838.23

(768,266.17)

(2,935,731.59)

(1,645,697.59)

(21,443,704.66)

(21,622,877.73)

(608,719.38)

(246,032.64)

(1,360,549.08)

(798,354.93)

(228,464.07)

(826,811.08)

(240,718,288.00)

(41,782,783.58)

2,209,651.08

(382,227,259.57)

Net position end

   

(57,398,846.16)

(157,966.86)

2,562,730.20

(198,883.20)

(3,371,385.17)

(1,009,490.46)

(23,689,471.75)

(24,391,686.26)

(422,471.01)

(340,636.50)

(659,878.22)

-

(1,081,773.63)

(554,810.16)

(600,854.20)

(308,623,933.00)

(30,352,128.00)

1,783,527.79

-

(451,573,573.44)