Finance 2004-05

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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-BLOOMINGTON (151351)	User ID: P41513511
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.         1   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-BLOOMINGTON (151351)	User ID: P41513511
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  183,498,184  125,756,624         Noncurrent Assets          02   Capital assets - depreciable (gross)  1,333,435,394  1,393,411,819   03   Accumulated depreciation (enter as a positive amount)  667,507,733  624,457,335   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  594,955,273  437,453,352   05   Total noncurrent assets  1,260,882,934  1,206,407,836      06   Total assets (CV) CV=(A01+A05)  1,444,381,118  1,332,164,460         Current Liabilities          07   Long-term debt, current portion  16,432,487  15,149,189   08   Other current liabilities (CV) CV=(A09-A07)  237,503,748  176,717,699   09   Total current liabilities  253,936,235  191,866,888         Noncurrent Liabilities          10   Long-term debt  151,889,569  170,819,749   11   Other noncurrent liabilities (CV) CV=(A12-A10)  22,385,820  20,382,724   12   Total noncurrent liabilities  174,275,389  191,202,473      13   Total liabilities (CV) CV=(A09+A12)  428,211,624  383,069,361         Net Assets          14   Invested in capital assets, net of related debt  624,843,937  584,216,339   15   Restricted-expendable  55,068,385  72,017,252   16   Restricted-nonexpendable  39,935,949  31,325,043   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  296,321,223  261,536,465   18   Total Net assets (CV) CV=(A06-A13)  1,016,169,494  949,095,099         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  30,100,474  2,425,537  0  32,526,011   22   Infrastructure  88,391,174  137,398  0  88,528,572   23   Buildings  943,095,752  22,982,552  1  966,078,303   24   Equipment  166,992,772  19,605,992  13,239,090  173,359,674   25   Art and library collections  142,438,150  12,257,386  0  154,695,536   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  22,393,497  21,277,063  70,205  43,600,355   28   Accumulated depreciation  804,876,558  53,464,295  190,833,120  667,507,733         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  342,027,176  305,055,499      Grants and contracts - operating         02   Federal operating grants and contracts  88,816,974  79,119,778   03   State operating grants and contracts  10,551,309  11,319,904   04   Local/private operating grants and contracts  38,940,933  40,265,239   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  171,472,054  160,825,528   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  47,631,268  25,869,677   09   Total operating revenues  699,439,714  622,455,625

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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   11   State appropriations  220,741,004  226,823,548   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  29,146,883  23,363,679   17   Investment income  25,189,766  31,507,120   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  21,817,772  -2,749,840   19   Total nonoperating revenues  296,895,425  278,944,507

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  1,442,654  9,413,500   21   Capital grants & gifts  2,478,826  20,677,921   22   Additions to permanent endowments  1,983,683  1,698,594   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  5,905,163  31,790,015      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  1,002,240,302  933,190,147      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  262,322,309  192,194,898  59,083,540    11,043,871   02   Research  71,775,317  40,516,624  12,455,406    18,803,287   03   Public service  50,854,361  21,980,959  6,757,270    22,116,132   05   Academic support  51,940,001  31,781,428  9,770,079    10,388,494   06   Student services  33,636,915  19,551,247  6,010,341    8,075,327   07   Institutional support  83,080,639  5,557,951  1,708,596    75,814,092   08   Operation & maintenance of plant  47,803,541  14,368,751  4,417,166    29,017,624   09   Depreciation  53,551,775        53,551,775     10   Scholarships and fellowships expenses, excluding discounts & allowances  43,254,157     43,254,157   11   Auxiliary enterprises  175,876,703  134,148,679  41,239,278    488,746   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  874,095,718  460,100,537  141,441,676  53,551,775  219,001,730       Prior year amount  847,785,097  415,916,838  128,042,839  56,260,757  247,564,663

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  7,759,151           7,759,151   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  7,759,151  0  0  0  7,759,151      19   Total expenses & deductions  881,854,869  460,100,537  141,441,676  53,551,775  226,760,881       Prior year amount  851,698,467  415,916,838  128,042,839  56,260,757  251,478,033      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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)  1,002,240,302  933,190,147      02   Total expenses & deductions (from C19)  881,854,869  851,698,467      03   Increase in net assets during year (CV) CV=(D01-D02)  120,385,433  81,491,680   04   Net assets beginning of year  949,095,098  898,685,466   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -53,311,037  -31,082,047   06   Net assets end of year (from A18)  1,016,169,494  949,095,099      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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)  12,811,918  12,430,678   02   Other federal grants  1,245,427  1,013,495   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  19,100,979  15,073,134   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  77,437,944  71,102,441   07   Total gross scholarships and fellowships  110,596,268  99,619,748         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  49,104,959  45,464,762   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  18,237,152  11,658,376   10   Total Discounts & Allowances (CV) CV=(E07-E11)  67,342,111  57,123,138      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  43,254,157  42,496,610      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004            Names of entities included:  Indiana University Foundation, Inc.   Primary nature (purpose) of unit(s)  Not-for-profit to support university         Report in whole dollars only      Line No.         Current year amount   Statement of Financial Position      01   Long-term investments     1,087,140,309   02   Other assets (CV) CV=(F03-F01)     358,873,771   03   Total Assets     1,446,014,080      04   Total liabilities (CV) CV=(F03-F08)     388,452,642         Net Assets         05   Temporarily restricted     596,575,555   06   Permanently restricted     431,390,450   07   Unrestricted (CV) CV=[F08-(F05+F06)]     29,595,433   08   Total net assets     1,057,561,438

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     148,081,959   10   Other revenues, gains, & other support (CV) CV=(F11-F09)     130,335,956   11   Total revenues, gains, & other support     278,417,915      12   Total expenses     171,555,073   12a   Expenses paid to institution (included in F12)     154,541,781   13   Total losses (CV) CV=(F14-F12)     0   14   Total expenses and losses (CV) CV=(F11-F15)     171,555,073      15   Change in net assets     106,862,842      16   Net assets -- beginning of year     950,698,596   17   Adjustments to beginning net assets(CV) CV=[F18-(F15+F16)]     0   18   Net assets -- end of year (from F08)     1,057,561,438         CV = Calculated value            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  103,675,583  104,121,191   02   Value of endowment assets at the end of the fiscal year  113,578,597  103,675,583

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  391,132,135  391,132,135            02   Sales and services      189,709,206       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-BLOOMINGTON (151351)	User ID: P41513511
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      134,148,679       02   Employee benefits, total      41,239,278       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  110,596,268  110,596,268          CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  5,480,763   02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year  639,180   04   Long-term debt outstanding at end of fiscal year  4,642,586   05   Short-term debt outstanding at beginning of fiscal year  276,488   06   Short-term debt outstanding at end of fiscal year  475,485      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P41513511
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  3   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  223,668      CAVEATS