Finance 2005-06

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
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: 88G2401
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, 2005.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   Year:  2005   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Financial Statements 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. If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services?             Auxiliary enterprises                          Student services                          Does not participate in intercollegiate athletics                          Other (specify in caveats box below)                   5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   6.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: 88G2401
Part A - Statement of Net Assets
Fiscal Year 2005      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  274,520,106  183,498,184         Noncurrent Assets          02   Capital assets - depreciable (gross)  1,509,741,966  1,333,435,394   03   Accumulated depreciation (enter as a positive amount)  704,899,095  667,507,733   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  539,981,292  594,955,273   05   Total noncurrent assets  1,344,824,163  1,260,882,934      06   Total assets (CV) CV=(A01+A05)  1,619,344,269  1,444,381,118         Current Liabilities          07   Long-term debt, current portion  12,710,696  16,432,487   08   Other current liabilities (CV) CV=(A09-A07)  329,682,553  237,503,748   09   Total current liabilities  342,393,249  253,936,235         Noncurrent Liabilities          10   Long-term debt  167,504,303  151,889,569   11   Other noncurrent liabilities (CV) CV=(A12-A10)  21,149,656  22,385,820   12   Total noncurrent liabilities  188,653,959  174,275,389      13   Total liabilities (CV) CV=(A09+A12)  531,047,208  428,211,624         Net Assets          14   Invested in capital assets, net of related debt  636,558,243  624,843,937   15   Restricted-expendable  59,507,259  55,068,385   16   Restricted-nonexpendable  42,096,491  39,935,949   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  350,135,068  296,321,223   18   Total Net assets (CV) CV=(A06-A13)  1,088,297,061  1,016,169,494         CV= Calculated Value      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part A - Plant, Property, and Equipment
Fiscal Year 2005      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  32,526,011  5,491,851  0  38,017,862   22   Infrastructure  88,528,572    2,339,132  86,189,440   23   Buildings  966,078,303  18,677,080  103,442  984,651,941   24   Equipment  173,359,674  28,415,038  10,007,328  191,767,384   25   Art and library collections  154,695,536  13,096,879  8,247,022  159,545,393   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  43,600,355  6,094,127  124,535  49,569,947   28   Accumulated depreciation  667,507,733  54,769,570  17,378,208  704,899,095         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2005      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  337,701,559  342,027,176      Grants and contracts - operating         02   Federal operating grants and contracts  91,209,740  88,816,974   03   State operating grants and contracts  13,427,572  10,551,309   04   Local/private operating grants and contracts  40,943,329  38,940,933   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  156,632,744  171,472,054   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  46,844,170  47,631,268   09   Total operating revenues  686,759,114  699,439,714

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2005      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  225,249,248  220,741,004   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  31,949,675  29,146,883   17   Investment income  36,845,710  25,189,766   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  26,714,198  21,817,772   19   Total nonoperating revenues  320,758,831  296,895,425

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  2,616,715  1,442,654   21   Capital grants & gifts  3,143,391  2,478,826   22   Additions to permanent endowments  647,290  1,983,683   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  6,407,396  5,905,163      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  1,013,925,341  1,002,240,302      CV = Calculated Value      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  313,630,575  213,631,303  64,891,737    35,107,535   02   Research  86,773,913  45,488,816  10,677,299    30,607,798   03   Public service  55,902,851  23,919,466  6,482,853    25,500,532   05   Academic support  58,842,259  34,093,026  10,430,861    14,318,372   06   Student services  39,433,826  19,350,037  8,741,473    11,342,316   07   Institutional support  96,386,023  60,550,281  28,797,316    7,038,426   08   Operation & maintenance of plant  56,585,863  15,268,373  4,402,806    36,914,684   09   Depreciation  54,979,996        54,979,996     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  20,402,632     20,402,632   11   Auxiliary enterprises  148,578,515  60,819,889  16,547,111    71,211,515   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  931,516,453  473,121,191  150,971,456  54,979,996  252,443,810       Prior year amount  874,095,718  460,100,537  141,441,676  53,551,775  219,001,730

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  10,281,321           10,281,321   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  10,281,321  0  0  0  10,281,321      19   Total expenses & deductions  941,797,774  473,121,191  150,971,456  54,979,996  262,725,131       Prior year amount  881,854,869  460,100,537  141,441,676  53,551,775  226,760,881      CV = Calculated Value      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part D - Summary of Changes In Net Assets
Fiscal Year 2005      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  1,013,925,341  1,002,240,302      02   Total expenses & deductions (from C19)  941,797,774  881,854,869      03   Increase in net assets during year (CV) CV=(D01-D02)  72,127,567  120,385,433   04   Net assets beginning of year  1,016,169,494  949,095,098   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  -53,311,037   06   Net assets end of year (from A18)  1,088,297,061  1,016,169,494      CV = Calculated Value      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2005      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)  12,654,200  12,811,918   02   Other federal grants  890,655  1,245,427   03   Grants by state government  17,076,998  0   04   Grants by local government    0   05   Institutional grants from restricted resources  13,553,214  19,100,979   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  31,624,166  77,437,944   07   Total gross scholarships and fellowships  75,799,233  110,596,268         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  48,980,718  49,104,959   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  6,415,883  18,237,152   10   Total Discounts & Allowances (CV) CV=(E07-E11)  55,396,601  67,342,111      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  20,402,632  43,254,157      CV = Calculated Value      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2005            Names of entities included:  Indiana University Foundation, Inc.   Primary nature (purpose) of unit(s)  Supporting the university         Report in whole dollars only      Line No.         Current year amount   Statement of Financial Position      01   Long-term investments     1,167,104,306   02   Other assets (CV) CV=(F03-F01)     417,129,711   03   Total Assets     1,584,234,017      04   Total liabilities (CV) CV=(F03-F08)     440,616,409         Net Assets         05   Temporarily restricted     637,050,319   06   Permanently restricted     468,314,113   07   Unrestricted (CV) CV=[F08-(F05+F06)]     38,253,176   08   Total net assets     1,143,617,608

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2005         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     86,128,615   10   Other revenues, gains, & other support (CV) CV=(F11-F09)     179,587,735   11   Total revenues, gains, & other support     265,716,350      12   Total expenses     179,660,180   12a   Expenses paid to institution (included in F12)     160,829,210   13   Total losses (CV) CV=(F14-F12)     0   14   Total expenses and losses (CV) CV=(F11-F15)     179,660,180      15   Change in net assets     86,056,170      16   Net assets -- beginning of year     1,057,561,438   17   Adjustments to beginning net assets(CV) CV=[F18-(F15+F16)]     0   18   Net assets -- end of year (from F08)     1,143,617,608         CV = Calculated value            CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part H - Details of Endowment Assets
Fiscal Year 2005 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  113,578,597  103,675,583   02   Value of endowment assets at the end of the fiscal year  132,649,748  113,578,597

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2005    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  386,682,277  386,682,277            02   Sales and services      163,048,627       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: 88G2401
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2005   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      60,819,889       02   Employee benefits, total      16,547,111       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  75,799,233  75,799,233          CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2005    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  24,742,586   02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year  2,549,532   04   Long-term debt outstanding at end of fiscal year  22,193,054   05   Short-term debt outstanding at beginning of fiscal year  475,485   06   Short-term debt outstanding at end of fiscal year  501,130      CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2) Fiscal Year 2005   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  10   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        CAVEATS

Institution: Indiana University-Bloomington (151351)	User ID: 88G2401
Explanation Report
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