University of Colorado Supplemental Statements

UNIVERSITY OF COLORADO STATEMENT OF NET POSITION June 30, 2014 - Colorado Springs

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

14,787,146.27

15,896,370.60

727,082.89

28,927,521.74

3,477,225.22

(0.02)

-

63,815,346.70

 

CASH ON HAND

7,055.00

13,850.00

550.00

-

21,455.00

 

INVESTMENTS AND RESTRICTED POOLED CASH

975,535.23

104,918,852.46

7,005,907.20

112,900,294.89

CASH AND INVESTMENTS

 

14,794,201.27

15,910,220.60

727,632.89

975,535.23

133,846,374.20

10,483,132.42

(0.02)

-

176,737,096.59

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

12,908,283.23

1,428,862.96

734,188.99

26,505.86

24,234.55

8,378.93

15,130,454.52

 

ACCOUNTS RECEIVABLE-DPCU, CURRENT

2,789,699.03

2,789,699.03

 

ACCOUNTS RECEIVABLE, NONCURRENT

180,633.62

180,633.62

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(3,533,852.14)

(579,603.23)

(78,820.63)

-

(4,192,276.00)

 

ACCOUNTS RECEIVABLE

9,374,431.09

849,259.73

3,445,067.39

180,633.62

26,505.86

24,234.55

8,378.93

13,908,511.17

 

LOANS RECEIVABLE, CURRENT

685,978.62

685,978.62

 

LOANS RECEIVABLE, NONCURRENT

2,865,727.05

2,865,727.05

 

ALLOWANCES FOR LOANS RECEIVABLE

(597,180.09)

(597,180.09)

 

LOANS RECEIVABLE

2,954,525.58

2,954,525.58

ACCOUNTS AND LOANS RECEIVABLE

9,374,431.09

849,259.73

3,445,067.39

3,135,159.20

26,505.86

24,234.55

8,378.93

16,863,036.75

INVENTORIES

INVENTORIES

-

578,785.78

578,785.78

OTHER ASSETS

OTHER ASSETS, CURRENT

136,686.91

147,065.97

-

-

283,752.88

CAPITAL ASSETS

LAND

6,399,863.55

6,399,863.55

 

CONSTRUCTION IN PROGRESS

-

29,965,124.74

29,965,124.74

 

COLLECTIONS

1,058,819.00

1,058,819.00

 

NON-DEPRECIABLE CAPITAL ASSETS

-

37,423,807.29

37,423,807.29

 

BUILDINGS

330,048,268.58

330,048,268.58

 

IMPROVEMENTS OTHER THAN BUILDINGS

6,742,783.80

6,742,783.80

 

EQUIPMENT

24,062,748.38

24,062,748.38

 

SOFTWARE

278,596.50

278,596.50

 

LIBRARY AND OTHER COLLECTIONS

25,475,933.76

25,475,933.76

 

LESS ACCUMULATED DEPRECIATION AND AMORTIZATION

(118,867,394.01)

(118,867,394.01)

 

DEPRECIABLE CAPITAL ASSETS

267,740,937.01

267,740,937.01

CAPITAL ASSETS

 

-

305,164,744.30

305,164,744.30

INTERFUND RECEIVABLES

INTERFUND RECEIVABLES, NET OF INTERFUND PAYABLES

(3,767,302.79)

(2,523,079.66)

(6,290,382.45)

ASSETS

 

20,538,016.48

17,485,332.08

4,172,700.28

4,110,694.43

131,349,800.40

10,507,366.97

305,164,744.28

8,378.93

493,337,033.85

DEFERRED OUTFLOWS

                   

DEFERRED OUTFLOWS

LOSS ON BOND REFUNDINGS

3,545,323.20

3,545,323.20

DEFERRED OUTFLOWS

 

3,545,323.20

3,545,323.20

ASSETS AND DEFERRED OUTFLOWS

 

20,538,016.48

17,485,332.08

4,172,700.28

4,110,694.43

131,349,800.40

10,507,366.97

308,710,067.48

8,378.93

496,882,357.05

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

(711,575.03)

(186,718.06)

(74,944.19)

(160.00)

(6,293,680.20)

-

-

(7,267,077.48)

ACCRUED EXPENSES

ACCRUED EXPENSES

(9,652,504.25)

(1,296,394.00)

(671,433.13)

140.00

(477,221.29)

(496,453.66)

(12,593,866.33)

COMPENSATED ABSENCES

COMPENSATED ABSENCES, CURRENT

(311,127.47)

(311,127.47)

 

COMPENSATED ABSENCES, NON-CURRENT

(4,374,587.91)

(4,374,587.91)

COMPENSATED ABSENCES

(4,685,715.38)

(4,685,715.38)

OTHER POSTEMPLOYMENT BENEFITS

OTHER POSTEMPLOYMENT BENEFITS, CURRENT

(673,321.57)

(673,321.57)

 

OTHER POSTEMPLOYMENT BENEFITS, NON-CURRENT

(8,682,806.73)

(8,682,806.73)

OTHER POSTEMPLOYMENT BENEFITS

 

(9,356,128.30)

(9,356,128.30)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(5,818,355.62)

(1,179,983.49)

(1,181,139.23)

(8,179,478.34)

BONDS AND CAPITAL LEASES PAYABLE

BONDS AND CAPITAL LEASES PAYABLE, CURRENT

(569,785.04)

(4,589,135.56)

(5,158,920.60)

 

BONDS AND CAPITAL LEASES PAYABLE, NON-CURRENT

(104,371,149.38)

(148,084,327.14)

(252,455,476.52)

BONDS AND CAPITAL LEASES PAYABLE

 

(104,940,934.42)

(152,673,462.70)

(257,614,397.12)

ALTERNATE MEDICARE PLAN

ALTERNATE MEDICARE PLAN, CURRENT

(53,654.53)

(53,654.53)

 

ALTERNATE MEDICARE PLAN, NON-CURRENT

(265,050.93)

(265,050.93)

ALTERNATE MEDICARE PLAN

(318,705.46)

(318,705.46)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(46,065.86)

(1,228,605.18)

(118,179.08)

(1,392,850.12)

 

OTHER LIABILITIES, CURRENT

(59,262.45)

-

(2,355,911.51)

(2,415,173.96)

OTHER LIABILITIES

(105,328.31)

(1,228,605.18)

(118,179.08)

(2,355,911.51)

(3,808,024.08)

LIABILITIES

(16,287,763.21)

(3,891,700.73)

(2,045,695.63)

(20.00)

(114,067,747.42)

(496,453.66)

(152,673,462.70)

(14,360,549.14)

(303,823,392.49)

NET POSITION

INVESTMENT IN CAPITAL ASSETS

NET INVESTMENT IN CAPITAL ASSETS

156,036,604.78

156,036,604.78

RESTRICTED FOR EXPENDABLE PURPOSES

INSTRUCTION

538,150.71

60,519.71

598,670.42

 

RESEARCH

68,188.08

68,188.08

 

ACADEMIC SUPPORT

1,064,998.09

1,064,998.09

 

STUDENT LOANS AND SERVICES

25,590.21

4,110,674.43

4,136,264.64

 

SCHOLARSHIPS AND FELLOWSHIPS

140,126.96

140,126.96

 

AUXILIARY ENTERPRISES

2,594,296.95

332.29

2,448,988.36

5,043,617.60

 

INSTITUTIONAL SUPPORT

849,155.15

-

849,155.15

 

CAPITAL

-

1,900,448.05

1,900,448.05

 

OTHER

19,776.15

3,165,179.09

3,184,955.24

RESTRICTED FOR EXPENDABLE PURPOSES

 

3,132,447.66

2,228,686.64

4,110,674.43

7,514,615.50

16,986,424.23

UNRESTRICTED

UNRESTRICTED

4,250,253.27

10,461,183.69

(101,681.99)

9,767,437.48

10,010,913.31

(14,352,170.21)

20,035,935.55

NET POSITION

 

4,250,253.27

13,593,631.35

2,127,004.65

4,110,674.43

17,282,052.98

10,010,913.31

156,036,604.78

(14,352,170.21)

193,058,964.56

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

   

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

(99,462,533.45)

(3,494,885.24)

475,664.74

(102,481,753.95)

   

Scholarship allowance

19,840,402.39

19,840,402.39

 

Student tuition, net (pledged revenues of $8,264,135)

 

(99,462,533.45)

(3,494,885.24)

19,840,402.39

475,664.74

(82,641,351.56)

 

Student fees, net

Student fees

(4,553,883.51)

(9,229,207.94)

15,048.54

(13,768,042.91)

   

Scholarship allowance

2,712,683.76

2,712,683.76

 

Student fees, net (pledged revenues of $2,833,435)

 

(4,553,883.51)

(9,229,207.94)

2,712,683.76

15,048.54

(11,055,359.15)

 

Fee-for-service contracts

 

(5,931,515.00)

(5,931,515.00)

 

Federal grants and contracts (pledged revenues of $391,289)

 

(5,809,547.11)

43,024.16

(5,766,522.95)

 

State and local grants and contracts (pledged revenues of $265,659)

 

(3,915,074.96)

(3,915,074.96)

 

Nongovernmental grants and contracts

 

-

(1,540,845.77)

(1,540,845.77)

 

Sales and services of educational departments

 

(1,550.00)

(586,093.67)

(587,643.67)

 

Auxiliary enterprises, net

Auxiliary enterprises

(22,128,796.90)

-

400,212.67

(21,728,584.23)

   

Scholarship allowance

265,468.56

265,468.56

 

Auxiliary enterprises, net (pledged revenues of $6,899,394)

 

(22,128,796.90)

-

265,468.56

400,212.67

(21,463,115.67)

 

Health services operating revenues

 

(1,928.40)

(1,928.40)

 

Internal Revenues

Internal service center revenues

(798,587.46)

798,587.46

-

   

Interdepartmental revenues

(237,553.00)

(52,319.18)

289,872.18

-

 

Internal Revenues

 

(237,553.00)

(850,906.64)

289,872.18

798,587.46

-

 

Other operating revenues (pledged revenues of $91,808)

 

(2,513,850.46)

(1,240,759.15)

(2,417.50)

(82,618.44)

(71,005.74)

(7,556.76)

(3,918,208.05)

Operating revenues

   

(112,700,885.42)

(37,532,577.94)

(11,267,885.34)

(82,618.44)

(71,005.74)

22,818,554.71

1,216,265.53

798,587.46

(136,821,565.18)

Operating expenses

Education and general

Instruction

53,636,324.53

3,014,255.99

1,863,075.31

908,826.45

(490,728.28)

58,931,754.00

   

Research

432,992.72

57,321.04

3,193,107.03

2,710.00

(1,756.00)

3,684,374.79

   

Public service

19,093.50

859,379.90

624,601.59

(630.34)

(9,755.00)

1,492,689.65

   

Academic support

10,643,306.04

498,944.82

1,254,066.33

176,729.34

(29,753.15)

12,543,293.38

   

Student services

8,283,682.83

1,656,480.21

703,058.95

84,472.74

87,170.82

(17,000.00)

10,797,865.55

   

Institutional support

15,205,214.92

1,442,919.89

1,745,160.00

299,026.53

(25,492.03)

18,666,829.31

   

Operation and maintenance of plant

8,985,069.40

134,375.65

35,280.42

115,787.24

98,399.82

(206,101.00)

3,628,258.27

12,791,069.80

   

Student aid

5,624,358.50

445,925.99

18,983,432.14

(22,818,554.71)

2,235,161.92

 

Education and general

 

102,830,042.44

8,109,603.49

28,401,781.77

84,472.74

115,787.24

(21,246,322.09)

(780,585.46)

3,628,258.27

121,143,038.40

 

Depreciation

 

11,380,777.36

11,380,777.36

 

Auxiliary enterprises

Program expenses

62,204.87

19,492,586.47

308,306.52

7,158.48

(392,655.91)

19,477,600.43

   

Internal service center expenses

496,377.24

8,034.41

(798,587.46)

(294,175.81)

 

Auxiliary enterprises

 

62,204.87

19,988,963.71

308,306.52

7,158.48

8,034.41

(392,655.91)

(798,587.46)

19,183,424.62

 

Health services operating expenses

 

454,127.14

257,060.00

711,187.14

 

Other operating expenses

 

13,368.63

-

(9,416.76)

3,951.87

Operating expenses

   

102,905,615.94

28,098,567.20

29,154,798.67

84,472.74

122,945.72

11,380,777.36

(20,981,227.68)

(1,173,241.37)

2,829,670.81

152,422,379.39

Operating, net

   

(9,795,269.48)

(9,434,010.74)

17,886,913.33

1,854.30

51,939.98

11,380,777.36

1,837,327.03

43,024.16

3,628,258.27

15,600,814.21

   

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

 

(12,463,995.00)

(12,463,995.00)

 

Gifts

 

(9,465,690.90)

(9,465,690.90)

 

Investment Income, net

Investment income

(155,520.34)

(326,302.55)

(195,655.24)

(677,478.13)

   

Investment expense

199.25

1,577.47

1,776.72

 

Investment Income, net

 

199.25

(155,520.34)

(326,302.55)

(194,077.77)

(675,701.41)

 

Royalty income, net

 

(7,332.32)

(7,332.32)

 

Gain (loss) on disposal of assets

 

(21,316.00)

354,927.98

333,611.98

 

Interest on capital asset-related debt

 

516.00

5,434,842.54

(395,725.34)

5,039,633.20

 

Bond issuance costs

 

562,209.95

562,209.95

 

Other nonoperating revenues, net (pledged revenues of $3,203)

 

(1,912.45)

(32,328.96)

(34,241.41)

Nonoperating revenues

   

(1,713.20)

(60,977.28)

(22,085,206.24)

236,423.40

5,240,764.77

(40,797.36)

(16,711,505.91)

Other revenues

Capital contributions from the State

 
 

Capital appropriations

 

(1,639,998.82)

(1,639,998.82)

 

Capital grants and gifts

 

(169,800.00)

(169,800.00)

Other revenues

   

(1,639,998.82)

(169,800.00)

(1,809,798.82)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(1,134,043.58)

1,107,140.03

26,903.55

-

 

Manditory transfers

 

2,639,345.00

5,695,165.60

606,928.43

(8,941,439.03)

-

 

Voluntary transfers

 

3,781,458.80

2,750,738.12

1,599,767.65

29,767.62

(8,688,080.38)

(1,073,220.00)

(43,024.16)

(1,642,592.35)

 

Scholarship allowance offset

 
 

Capital asset additions and plant fund activity

 

1,442,924.16

106,516.59

1,044,814.91

53,985,284.97

(52,951,282.36)

(3,628,258.27)

-

 

Financing activity

 

(42,724,252.28)

3,545,000.00

39,179,252.28

-

Other interfund related additions and deletions

   

6,729,684.38

8,552,420.31

3,751,722.59

56,671.17

3,179,880.74

(6,469,659.03)

(13,772,030.08)

(43,024.16)

(3,628,258.27)

(1,642,592.35)

Change in net position

   

(3,067,298.30)

(942,567.71)

(446,570.32)

58,525.47

1,828,245.30

(1,228,894.26)

(2,601,850.08)

1,837,327.03

-

-

(4,563,082.87)

Net position

                         

Net position begin

   

(1,182,954.97)

(12,651,063.64)

(1,680,434.33)

(4,169,199.90)

(19,110,298.28)

(8,782,019.05)

(153,434,754.70)

12,514,843.18

(188,495,881.69)

Net position end

   

(4,250,253.27)

(13,593,631.35)

(2,127,004.65)

(4,110,674.43)

(17,282,052.98)

(10,010,913.31)

(156,036,604.78)

14,352,170.21

-

-

(193,058,964.56)

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

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 POC -- OTHER CONF.

POI -- OTHER INS SERV POO -- OTHER STU SERV POT -- OTHER TELECOM POY -- OTHER HLTH SERV

 

SNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

POC

POO

POT

POY

FY AMT

ASSETS

                               

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

4,412,817.08

253,717.23

370,063.97

(1,435.69)

337,171.66

61,081.70

490,942.73

399,858.86

661,205.56

7,926,551.11

16,923.45

934,308.65

8,892.92

24,271.37

15,896,370.60

 

CASH ON HAND

600.00

700.00

5,000.00

200.00

3,450.00

100.00

1,300.00

2,300.00

200.00

13,850.00

CASH AND INVESTMENTS

 

4,413,417.08

254,417.23

375,063.97

(1,435.69)

337,171.66

61,281.70

494,392.73

399,958.86

662,505.56

7,926,551.11

16,923.45

936,608.65

8,892.92

24,471.37

15,910,220.60

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

29,623.98

41,450.14

81,688.26

646,731.14

15,253.69

133,748.77

40,033.61

183,404.41

252,145.88

4,783.08

1,428,862.96

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(6,321.73)

(21,511.01)

(5,642.99)

(305,678.42)

(8,570.41)

(33,028.46)

(20,737.86)

(101,484.23)

(75,127.05)

(1,501.07)

(579,603.23)

 

ACCOUNTS RECEIVABLE

23,302.25

19,939.13

76,045.27

341,052.72

6,683.28

100,720.31

19,295.75

81,920.18

177,018.83

3,282.01

849,259.73

INVENTORIES

INVENTORIES

12,904.49

503,202.02

4,076.77

58,602.50

578,785.78

OTHER ASSETS

OTHER ASSETS, CURRENT

91,685.31

54,354.00

1,026.66

147,065.97

ASSETS

 

4,541,309.13

274,356.36

954,311.26

(1,435.69)

732,578.38

72,041.75

595,113.04

419,254.61

744,425.74

8,104,596.60

16,923.45

998,493.16

8,892.92

24,471.37

17,485,332.08

LIABILITIES

                               

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(51,160.42)

(6,253.81)

185,504.39

(67,282.52)

(114.89)

(4,707.92)

(15,402.95)

(29,843.93)

(75,964.71)

(49.40)

(114,494.14)

(1,772.44)

(5,175.32)

(186,718.06)

ACCRUED EXPENSES

ACCRUED EXPENSES

(249,603.84)

(53,244.98)

(41,025.71)

(112,788.65)

(43,159.07)

(131,093.97)

(104,821.53)

(195,300.33)

(228,353.57)

(103,411.90)

(8,240.02)

(25,350.43)

(1,296,394.00)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(29,234.54)

(59,792.13)

(23,473.18)

(110,444.46)

(21,857.68)

(208,830.18)

(44,377.43)

(231,066.03)

(437,514.26)

(13,393.60)

(1,179,983.49)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(582,038.63)

(588,397.60)

(879.95)

(30.00)

3,479.59

(13,055.00)

(47,683.59)

(1,228,605.18)

LIABILITIES

 

(912,037.43)

(119,290.92)

121,005.50

(878,913.23)

(65,131.64)

(344,632.07)

(165,481.86)

(456,240.29)

(738,352.95)

(13,104.40)

(278,983.23)

(10,012.46)

(30,525.75)

(3,891,700.73)

NET POSITION

 

3,629,271.70

155,065.44

1,075,316.76

(1,435.69)

(146,334.85)

6,910.11

250,480.97

253,772.75

288,185.45

7,366,243.65

3,819.05

719,509.93

(1,119.54)

(6,054.38)

13,593,631.35

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

   

SRECNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

POC

POO

POT

POY

FY 2014

Change in net position

                                 

Operating revenues

Student tuition, net

 

(3,494,885.24)

(3,494,885.24)

 

Student fees, net (pledged revenues of $2,833,435)

 

(57,470.16)

(1,247,477.78)

(482,505.74)

(1,548,642.26)

(852,424.96)

(4,954,404.84)

-

(86,282.20)

(9,229,207.94)

 

Federal grants and contracts

 
 

Sales and service s of educational departments

 

(580,053.67)

(6,040.00)

(586,093.67)

 

Auxiliary enterprises, net (pledged revenues of $6,899,394)

 

(507,281.87)

(159,153.91)

(4,405,291.56)

(11,496,293.00)

(108,270.43)

(2,990,988.11)

(1,269,540.09)

(534,419.04)

(550,420.20)

(107,138.69)

(22,128,796.90)

 

Health services operating revenues

 

(750.00)

(1,178.40)

(1,928.40)

 

Internal Revenues

Internal service center revenues

(253,802.78)

(55.00)

(544,729.68)

(798,587.46)

   

Interdepartmental revenues

(51,874.18)

(445.00)

(52,319.18)

 

Internal Revenues

 

(305,676.96)

(445.00)

(55.00)

(544,729.68)

(850,906.64)

 

Other operating revenues (pledged revenues of $91,808)

 

(1,686,836.40)

(21,360.10)

(89,937.40)

(1,739.13)

(2,084.39)

-

(60,864.75)

(86,926.02)

(54,203.66)

(1,806.30)

764,999.00

(1,240,759.15)

Operating revenues

   

(3,138,069.06)

(1,427,991.79)

(4,495,228.96)

(11,498,032.13)

(592,860.56)

(4,540,075.37)

(2,182,884.80)

(5,575,749.90)

(4,105,549.10)

(1,806.30)

571,578.11

(544,729.68)

(1,178.40)

(37,532,577.94)

Operating expenses

Education and general

Instruction

608,228.33

2,406,027.66

3,014,255.99

   

Research

57,321.04

57,321.04

   

Public service

859,379.90

859,379.90

   

Academic support

57,435.42

441,509.40

498,944.82

   

Student services

38,443.50

524,785.81

925,803.95

167,446.95

1,656,480.21

   

Institutional support

381,222.61

86,756.84

974,940.44

1,442,919.89

   

Operation and maintenance of plant

134,375.65

134,375.65

   

Student aid

132,716.74

60,054.00

10,068.00

168,670.00

27,856.00

46,561.25

445,925.99

 

Education and general

 

2,134,747.54

60,054.00

10,068.00

389,802.49

1,002,796.44

524,785.81

925,803.95

2,894,098.31

167,446.95

8,109,603.49

 

Auxiliary enterprises

Program expenses

527,485.49

1,337,186.95

4,104,522.47

6,050,405.77

565,019.50

1,817,576.32

1,347,128.24

2,829,995.61

89.35

609,526.06

303,650.71

19,492,586.47

   

Internal service center expenses

272,919.45

223,457.79

496,377.24

 

Auxiliary enterprises

 

800,404.94

1,337,186.95

4,104,522.47

6,050,405.77

565,019.50

1,817,576.32

1,347,128.24

2,829,995.61

89.35

609,526.06

223,457.79

303,650.71

19,988,963.71

 

Other operating expenses

 

-

-

Operating expenses

   

2,935,152.48

1,397,240.95

4,114,590.47

6,440,208.26

565,019.50

2,820,372.76

1,871,914.05

3,755,799.56

2,894,098.31

89.35

776,973.01

223,457.79

303,650.71

28,098,567.20

Operating, net

   

(202,916.58)

(30,750.84)

(380,638.49)

(5,057,823.87)

(27,841.06)

(1,719,702.61)

(310,970.75)

(1,819,950.34)

(1,211,450.79)

(1,716.95)

1,348,551.12

(321,271.89)

302,472.31

(9,434,010.74)

Nonoperating revenues

Investment Income, net

 
 

Royalty income, net

 

(7,332.32)

(7,332.32)

 

Gain (loss) on disposal of assets

 

(21,316.00)

(21,316.00)

 

Other nonoperating revenues, net (pledged revenues of $3,203)

 

(23,155.00)

(9,173.96)

(32,328.96)

Nonoperating revenues

   

(30,487.32)

(30,489.96)

(60,977.28)

Other interfund related additions and deletions

Manditory transfers

 

3,423,855.25

656,901.55

119,273.75

1,495,135.05

5,695,165.60

 

Voluntary transfers

 

222,357.15

(109.98)

370,643.00

1,853,115.00

28,187.15

1,087,637.04

69,465.87

437,142.79

697,466.16

31,525.50

(2,071,839.51)

321,565.88

(296,417.93)

2,750,738.12

 

Scholarship allowance offset

 
 

Capital asset additions and plant fund activity

 

35,100.58

7,104.00

-

22,517.00

541.74

26,649.04

14,604.23

106,516.59

Other interfund related additions and deletions

   

257,457.73

(109.98)

370,643.00

5,284,074.25

28,187.15

1,744,538.59

211,256.62

1,932,819.58

724,115.20

31,525.50

(2,057,235.28)

321,565.88

(296,417.93)

8,552,420.31

Change in net position

   

24,053.83

(30,860.82)

(9,995.49)

226,250.38

346.09

(5,653.98)

(99,714.13)

112,869.24

(487,335.59)

29,808.55

(708,684.16)

293.99

6,054.38

(942,567.71)

Net position

                                 

Net position begin

   

(3,653,325.53)

(124,204.62)

(1,065,321.27)

1,435.69

(79,915.53)

(7,256.20)

(244,826.99)

(154,058.62)

(401,054.69)

(6,878,908.06)

(33,627.60)

(10,825.77)

825.55

(12,651,063.64)

Net position end

   

(3,629,271.70)

(155,065.44)

(1,075,316.76)

1,435.69

146,334.85

(6,910.11)

(250,480.97)

(253,772.75)

(288,185.45)

(7,366,243.65)

(3,819.05)

(719,509.93)

1,119.54

6,054.38

(13,593,631.35)