<

Finance 2003-04

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Finance - Public institutions
Reporting Standard   Please indicate which reporting standards are used to prepare your financial statements:            GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35            GASB (Governmental Accounting Standard Board), using standards prior to GASB 34      FASB (Financial Accounting Standard 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: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Finance - Public institutions
General Information Finance - Public Institutions   To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction 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, 2003.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2002   And ending: month/year (MMYYYY)   Month:  6   Year:  2003   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Statement 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.)          Yes   No   Don't know                   3. 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. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   5.Component Units   Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institution’s GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS, whether that column represents a single component unit or a combination of component units. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)         0   Number of component unit columns on GPFS using FASB standards     0   Number of component unit columns on GPFS using GASB standards   System or Governing Board (please see instructions about reporting System data)   Please select the applicable option below:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:  Indiana University         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part A - Statement of Net Assets
Fiscal Year 2003      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  33,101,344  18,948,802         Noncurrent Assets          02   Capital assets - depreciable (gross)  75,144,601  74,320,371   03   Accumulated depreciation (enter as a positive amount)  30,060,006  31,097,183   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  827,881  1,364,919   05   Total noncurrent assets  45,912,476  44,588,107      06   Total assets (CV) CV=(A01+A05)  79,013,820  63,536,909         Current Liabilities          07   Long-term debt, current portion  2,757,569  2,562,243   08   Other current liabilities (CV) CV=(A09-A07)  5,152,677  4,729,695   09   Total current liabilities  7,910,246  7,291,938         Noncurrent Liabilities          10   Long-term debt  39,904,302  25,846,864   11   Other noncurrent liabilities (CV) CV=(A12-A10)  121,991  105,514   12   Total noncurrent liabilities  40,026,293  25,952,378      13   Total liabilities (CV) CV=(A09+A12)  47,936,539  33,244,316         Net Assets          14   Invested in capital assets, net of related debt  19,023,724  14,223,984   15   Restricted-expendable  5,070,092  11,358,087   16   Restricted-nonexpendable  26,870  27,894   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,956,595  4,682,628   18   Total Net assets (CV) CV=(A06-A13)  31,077,281  30,292,593         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part A - Plant, Property, and Equipment
Fiscal Year 2003      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  1,912,397    0  1,912,397   22   Infrastructure  2,536,448    0  2,536,448   23   Buildings  58,940,628  15,016  0  58,955,644   24   Equipment  6,802,164  257,775  4,457,531  2,602,408   25   Art and library collections  3,080,548  458,972  0  3,539,520   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  1,048,186  4,549,997  0  5,598,183   28   Accumulated depreciation  31,097,183  2,164,565  3,201,742  30,060,006         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Source of Funds   Current year amount   Prior year amount      Operating Revenues         01   Tuition & fees, after deducting discounts & allowances  13,343,649  10,851,944      Grants and contracts - operating         02   Federal operating grants and contracts  4,891,026  4,532,069   03   State operating grants and contracts  303,600  227,154   04   Local/private operating grants and contracts  322,582  417,345   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  2,450,742  2,129,740   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  2,810,580  966,812   09   Total operating revenues  24,122,179  19,125,064

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations    0   11   State appropriations  20,616,725  20,931,712   12   Local appropriations, education district taxes, & similar support    0      Grants-nonoperating         13   Federal nonoperating grants    0   14   State nonoperating grants    0   15   Local nonoperating grants    0   16   Gifts, including contributions from affiliated organizations  433,248  272,504   17   Investment income  199,235  213,464   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  -1,801,435  0   19   Total nonoperating revenues  19,447,773  21,417,680

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  86,126  0   21   Capital grants & gifts    0   22   Additions to permanent endowments    0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  86,126  0      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  43,656,078  40,542,744      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part C - Expenses and Other Deductions
Fiscal Year 2003      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Operating Expenses      01   Instruction  17,957,913  12,077,372  3,718,101    2,162,440   02   Research  341,762  166,399  51,227    124,136   03   Public service  1,887,318  906,035  278,929    702,354   05   Academic support  2,603,267  1,412,946  434,985    755,336   06   Student services  2,123,834  1,186,831  365,374    571,629   07   Institutional support  4,027,894  1,231,974  379,272    2,416,648   08   Operation & maintenance of plant  3,931,971  1,079,603  332,363    2,520,005   09   Depreciation  2,300,961        2,300,961     10   Scholarships and fellowships expenses, excluding discounts & allowances  2,541,508  210,439  64,785    2,266,284   11   Auxiliary enterprises  2,604,537  1,562,026  480,880    561,631   12   Hospital services          0   13   Independent operations          0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  40,320,965  19,833,625  6,105,916  2,300,961  12,080,463       Prior year amount  29,764,185  19,170,519  5,375,661  2,514,172  2,703,833

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part C - Expenses and Other Deductions
Fiscal Year 2003      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Nonoperating Expenses and Deductions                  16   Interest  1,874,038           1,874,038   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,874,038  0  0  0  1,874,038      19   Total expenses & deductions  42,195,003  19,833,625  6,105,916  2,300,961  13,954,501       Prior year amount  32,914,560  19,170,519  5,375,661  2,514,172  5,854,208      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part D - Summary of Changes In Net Assets
Fiscal Year 2003      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  43,656,078  40,542,744      02   Total expenses & deductions (from C19)  42,195,003  32,914,560      03   Increase in net assets during year (CV) CV=(D01-D02)  1,461,075  7,628,184   04   Net assets beginning of year  30,848,825  22,664,409   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,232,619  0   06   Net assets end of year (from A18)  31,077,281  30,292,593      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2003      Report in whole dollars only            Line No.   Source   Current year amount   Prior year amount      Institutional Expenses and Discounts & Allowances            Gross Scholarships and Fellowships (no loans included)         01   Pell grants (federal)  3,592,261  3,071,167   02   Other federal grants  194,768  244,171   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  467,939  381,209   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  574,119  290,581   07   Total gross scholarships and fellowships  4,829,087  3,987,128         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,203,913  1,814,884   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  83,666  1,530,323   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,287,579  3,345,207      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,541,508  641,921      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part H - Details of Endowment Assets
Fiscal Year 2003 (Optional for current reporting cycle) Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts           (2)       01   Value of endowment assets at the beginning of the fiscal year  134,406     02   Value of endowment assets at the end of the fiscal year  135,923

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2003    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  15,547,562  15,547,562            02   Sales and services      2,534,408       03   Federal grants/contracts (excludes Pell Grants)                Revenue from the state government:   04   State appropriations, current & capital             05   State grants and contracts                Revenue from local governments:   06   Local appropriation, current & capital             07   Local government grants/contracts             08   Receipts from property and non-property taxes         09   Gifts and private grants, including capital grants         10   Interest earnings         11   Dividend earnings         12   Realized capital gains            CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures   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      1,562,026       02   Employee benefits, total      480,880       03   Payment to state retirement funds             04   Current expenditures other than salaries                Capital outlay:      05   Construction             06   Equipment purchases             07   Land purchases             08   Interest on debt outstanding, all funds & activities         09   Scholarships/fellowships  4,829,087  4,829,087          CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2003    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year     02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year     04   Long-term debt outstanding at end of fiscal year     05   Short-term debt outstanding at beginning of fiscal year     06   Short-term debt outstanding at end of fiscal year        CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P31513601
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds     08   Total cash and security assets held at end of fiscal year in bond funds     09   Total cash and security assets held at end of fiscal year in all other funds  9,443,473      CAVEATS