Finance 2008-09
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
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you will report finance data:
      GASB, using standards of GASB 34 & 35
 Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2007-08)
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 (unaligned form)
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, 2008.)
Beginning: month/year (MMYYYY)Month:Year:
And ending: month/year (MMYYYY)Month:Year:
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.)
    UnqualifiedQualifiedDon'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 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.
    Number of component unit columns on GPFS using FASB standards
 Number of component unit columns on GPFS using GASB standards
You may use the space below to provide context for the data you've reported above.
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part A - Statement of Net Assets
Fiscal Year 2008
 Report in whole dollars only
 
Line no. Current year amountPrior year amount
 Current Assets  
01Total Current Assets 282,666,824
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 1,445,454,466
03Accumulated depreciation (enter as a positive amount) 767,174,596
31Capital assets Net of depreciation715,878,475 
04Other noncurrent assets (CV)
CV=[A05-(A02-A03)]		920,186,195 938,423,945
05Total noncurrent assets 1,616,703,815
 
06Total assets (CV)
CV=(A01+A05)		2,015,048,188 1,899,370,639
 
 Current Liabilities  
07Long-term debt, current portion 14,853,870
08Other current liabilities (CV)
CV=(A09-A07)		307,724,180 321,135,276
09Total current liabilities 335,989,146
 
 Noncurrent Liabilities  
10Long-term debt 248,815,283
11Other noncurrent liabilities (CV)
CV=(A12-A10)		83,270,362 37,066,900
12Total noncurrent liabilities 285,882,183
 
13Total liabilities (CV)
CV=(A09+A12)		670,007,187 621,871,329
 
 Net Assets  
14Invested in capital assets, net of related debt 706,805,686
15Restricted-expendable 68,733,266
16Restricted-nonexpendable 50,856,139
17Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		514,231,269 451,104,219
18Total Net assets (CV)
CV=(A06-A13)		1,345,041,001 1,277,499,310
 
 
CV= Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part A - Plant, Property, and Equipment
Fiscal Year 2008
 Report in whole dollars only
 
Line No.DescriptionBeginning
balance		AdditionsRetirements
(CV)		Ending balance
 Plant, Property, and Equipment    
 
21Land & land improvements544,880
22Infrastructure0
23Buildings13,390,147
24Equipment53,134,241
25Art and library collections8,300,721
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress85,077
28Accumulated depreciation38,306,486
 
 CV = (Beginning Balance + Additions - Ending Balance)  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances426,240,564
 Grants and contracts - operating  
02Federal operating grants and contracts117,989,835
03State operating grants and contracts9,515,343
04Local/private operating grants and contracts49,580,639
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		171,741,967
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		49,627,27660,010,657
09Total operating revenues835,079,005
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations221,750,367
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants0
14State nonoperating grants0
15Local nonoperating grants0
16Gifts, including contributions from affiliated organizations35,202,100
17Investment income70,477,781
18Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		44,032,32124,474,503
19Total nonoperating revenues351,904,751
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only
 
Line No.Resource of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations9,195,587
21Capital grants & gifts1,853,608
22Additions to permanent endowments1,842,548
23Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		00
24Total other revenues and additions12,891,743
 
25Total all revenues and other additions (CV)
CV=(B09+B19+B24)		1,167,273,3751,199,875,499
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2008
 Report in whole dollars only                              
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction55,633,181
02Research25,704,531
03Public service28,245,909
05Academic support9,222,060
06Student services1,889,324
07Institutional support30,101,121
08Operation & maintenance
of plant		44,679,747
09Depreciation  62,090,2010
10Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		 57,656,421
11Auxiliary enterprises59,632,606
12Hospital services0
13Independent operations0
14Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		5,680,8205,160,912519,90800
15Total operating expenses312,764,900
 Prior year amount1,078,764,568526,079,606172,296,58059,370,106321,018,276
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2008
 Report in whole dollars only                              
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   10,894,192
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		9,512,3030009,512,303
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		20,406,49500020,406,495
 
19Total expenses & deductions333,171,395
 Prior year amount1,089,979,017526,079,606172,296,58059,370,106332,232,725
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part D - Summary of Changes In Net Assets
Fiscal Year 2008
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)1,167,273,3751,199,875,499
 
02Total expenses & deductions (from C19)1,136,766,1971,089,979,017
 
03Change in net assets during year (CV)
CV=(D01-D02)		30,507,178109,896,482
04Net assets beginning of year1,167,602,826
05Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		37,034,5132
06Net assets end of year (from A18)1,345,041,0011,277,499,310
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships
Fiscal Year 2008
 Report in whole dollars only  
 
Line No.SourceCurrent year amountPrior year amount
 Institutional Expenses and Discounts & Allowances  
 Gross Scholarships and Fellowships (no loans included)  
01Pell grants (federal)11,862,252
02Other federal grants2,438,125
03Grants by state government0
04Grants by local government0
05Institutional grants from restricted resources21,544,520
06Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		106,677,65193,136,414
07Total gross scholarships and fellowships128,981,311
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees60,342,652
09Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		13,795,55812,244,602
10Total Discounts & Allowances (CV)
CV=(E07-E11)		84,674,60572,587,254
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		57,656,42156,394,057
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
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 2008
  
 
Names of entities included:
Primary nature (purpose) of unit(s)
 
 Report in whole dollars only
 
Line No.  Current year amount
Statement of Financial Position
 
01Long-term investments 
02Other assets (CV)
CV=(F03-F01)		 596,620,465
03Total Assets 
 
04Total liabilities (CV)
CV=(F03-F08)		 477,951,740
 
 Net Assets  
05Temporarily restricted 
06Permanently restricted 
07Unrestricted (CV)
CV=[F08-(F05+F06)]		 48,036,956
08Total net assets 
 
 
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 2008
 
 Report in whole dollars only
 
Line No.  Current year amount
Statement of Activities
 
09Investment return 
10Other revenues, gains, & other support (CV)
CV=(F11-F09)		 270,772,878
11Total revenues, gains, & other support 
 
12Total expenses 
 12aExpenses paid to institution (included in F12) 
13Total losses (CV)
CV=(F14-F12)		 0
14Total expenses and losses (CV)
CV=(F11-F15)		 192,182,060
 
15Change in net assets 
 
16Net assets -- beginning of year 
17Adjustments to beginning net assets(CV)
CV=[F18-(F15+F16)]		 0
18Net assets -- end of year (from F08) 1,633,177,313
 
 
CV = Calculated value  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part H - Details of Endowment Assets
Fiscal Year 2008
Report in whole dollars only
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
  Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.  
01Value of endowment assets at the beginning of the fiscal year  681,483,000
02Value of endowment assets at the end of the fiscal year  810,416,649
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2008
Source and typeAmount
Total for all funds
and operations
(includes
endowment funds,
but excludes component units)		Education and general/independent operationsAuxiliary enterprises Hospitals Agriculture extension/experiment services
 (1)  (2)(3)(4)(5)
01Tuition and fees545,299,143545,299,143   
02Sales and services205,093,639185,468,0430
03Federal grants/contracts (excludes Pell Grants)65,332,250
 Revenue from the state government:
04State appropriations, current & capital239,973,643
05State grants and contracts7,800,831
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts2,122,071
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2008
CategoryAmount
Total for all funds and operations (includes endowment funds, but excludes component units)Education and general/
independent operations		Auxiliary enterprisesHospitals Agriculture extension/
experiment services
 (1)(2)(3)(4)(5)
01Salaries and wages551,922,01670,601,3230
02Employee benefits, total189,582,58420,045,9280
03Payment to state retirement funds (maybe included in line 02 above)9,684,992
04Current expenditures other than salaries302,192,620
 Capital outlay: 
05Construction74,013,653
06Equipment purchases12,858,726
07Land purchases37,179,496
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships142,331,026142,331,026 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2008
Debt
CategoryAmount
01Long-term debt outstanding at beginning of fiscal year
02Long-term debt issued during fiscal year
03Long-term debt retired during fiscal year
04Long-term debt outstanding at end of fiscal year
05Short-term debt outstanding at beginning of fiscal year
06Short-term debt outstanding at end of fiscal year
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2008
Assets
CategoryAmount
07Total cash and security assets held at end of fiscal year in sinking or debt service funds
08Total cash and security assets held at end of fiscal year in bond funds
09Total cash and security assets held at end of fiscal year in all other funds
 
You may use the space below to provide context for the data you've reported above.
 
Institution:  Indiana University-Bloomington (151351) User ID:  88G2401
Explanation Report
There are no explanations for selected survey and institution