Finance 2004-05

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
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      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-SOUTH BEND (151342)	User ID: P41513421
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, 2004.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2003   And ending: month/year (MMYYYY)   Month:  6   Year:  2004   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 other than the institution itself, whether that column represents a single component unit or a combination of component units.         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-SOUTH BEND (151342)	User ID: P41513421
Part A - Statement of Net Assets
Fiscal Year 2004      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  25,491,340  27,648,578         Noncurrent Assets          02   Capital assets - depreciable (gross)  89,551,059  93,831,091   03   Accumulated depreciation (enter as a positive amount)  33,270,788  31,161,189   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  11,100,726  2,153,962   05   Total noncurrent assets  67,380,997  64,823,864      06   Total assets (CV) CV=(A01+A05)  92,872,337  92,472,442         Current Liabilities          07   Long-term debt, current portion  3,059,032  2,897,389   08   Other current liabilities (CV) CV=(A09-A07)  5,909,290  7,553,953   09   Total current liabilities  8,968,322  10,451,342         Noncurrent Liabilities          10   Long-term debt  34,452,420  37,511,452   11   Other noncurrent liabilities (CV) CV=(A12-A10)  1,607,100  1,475,150   12   Total noncurrent liabilities  36,059,520  38,986,602      13   Total liabilities (CV) CV=(A09+A12)  45,027,842  49,437,944         Net Assets          14   Invested in capital assets, net of related debt  27,554,816  23,439,633   15   Restricted-expendable  8,571,704  9,871,387   16   Restricted-nonexpendable  9,719  8,594   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  11,708,256  9,714,884   18   Total Net assets (CV) CV=(A06-A13)  47,844,495  43,034,498         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part A - Plant, Property, and Equipment
Fiscal Year 2004      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  4,437,789  971,706  0  5,409,495   22   Infrastructure  2,266,140  0  73,500  2,192,640   23   Buildings  78,493,630  0  780,972  77,712,658   24   Equipment  2,588,363  135,173  294,101  2,429,435   25   Art and library collections  5,047,219  643,888  0  5,691,107   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  997,952  4,013,645  0  5,011,597   28   Accumulated depreciation  31,161,189  2,482,129  262,654  33,380,664         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part B - Revenues and Other Additions
Fiscal Year 2004      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  22,042,358  21,559,437      Grants and contracts - operating         02   Federal operating grants and contracts  5,313,974  4,943,687   03   State operating grants and contracts  138,371  71,078   04   Local/private operating grants and contracts  215,304  427,199   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  5,931,849  5,585,392   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  3,156,518  2,971,923   09   Total operating revenues  36,798,374  35,558,716

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations  0  0   11   State appropriations  27,395,869  26,059,332   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  240,701  392,657   17   Investment income  187,768  211,337   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  -3,054,972  6,506,019   19   Total nonoperating revenues  24,769,366  33,169,345

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  531,643  0   21   Capital grants & gifts  9,207  5,000   22   Additions to permanent endowments  0  25   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  540,850  5,025      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  62,108,590  68,733,086      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part C - Expenses and Other Deductions
Fiscal Year 2004      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  28,312,938  21,279,972  6,790,164  0  242,802   02   Research  382,542  120,333  38,397  0  223,812   03   Public service  422,662  234,836  74,933  0  112,893   05   Academic support  4,439,244  2,988,213  953,500  0  497,531   06   Student services  1,977,544  1,170,448  373,475  0  433,621   07   Institutional support  4,874,506  308,690  98,499  0  4,467,317   08   Operation & maintenance of plant  4,237,861  1,601,392  510,984  0  2,125,485   09   Depreciation  2,482,129        2,482,129     10   Scholarships and fellowships expenses, excluding discounts & allowances  3,105,978     3,105,978   11   Auxiliary enterprises  1,781,713  1,305,819  416,670  0  59,224   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  1  1  0  0  0   15   Total operating expenses  52,017,118  29,009,704  9,256,622  2,482,129  11,268,663       Prior year amount  54,527,769  27,653,615  8,513,353  2,843,187  15,517,614

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part C - Expenses and Other Deductions
Fiscal Year 2004      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  2,070,677           2,070,677   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,070,677  0  0  0  2,070,677      19   Total expenses & deductions  54,087,795  29,009,704  9,256,622  2,482,129  13,339,340       Prior year amount  57,339,463  27,653,615  8,513,353  2,843,187  18,329,308      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part D - Summary of Changes In Net Assets
Fiscal Year 2004      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  62,108,590  68,733,086      02   Total expenses & deductions (from C19)  54,087,795  57,339,463      03   Increase in net assets during year (CV) CV=(D01-D02)  8,020,795  11,393,623   04   Net assets beginning of year  43,034,498  33,545,384   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -3,210,798  -1,904,509   06   Net assets end of year (from A18)  47,844,495  43,034,498      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2004      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)  4,764,806  4,407,885   02   Other federal grants  164,626  196,442   03   Grants by state government  0  0   04   Grants by local government  0  0   05   Institutional grants from restricted resources  312,799  286,003   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  532,605  490,228   07   Total gross scholarships and fellowships  5,774,836  5,380,558         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,564,039  2,409,400   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  104,819  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,668,858  2,409,400      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,105,978  2,971,158      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part H - Details of Endowment Assets
Fiscal Year 2004 Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts                  01   Value of endowment assets at the beginning of the fiscal year  318,494  330,600   02   Value of endowment assets at the end of the fiscal year  360,178  318,494

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2004    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  24,606,397  24,606,397            02   Sales and services      6,036,668  0     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-SOUTH BEND (151342)	User ID: P41513421
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2004   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      1,305,819  0     02   Employee benefits, total      416,670  0     03   Payment to state retirement funds (maybe included in line 02 above)             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  5,774,836  5,774,836          CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2004    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  2,961,000   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  189,000   04   Long-term debt outstanding at end of fiscal year  2,762,000   05   Short-term debt outstanding at beginning of fiscal year  189,000   06   Short-term debt outstanding at end of fiscal year  199,000      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P41513421
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  4   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  0      CAVEATS