Finance 2003-04

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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-EAST (151388)	User ID: P31513881
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-EAST (151388)	User ID: P31513881
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  3,642,491  2,414,354         Noncurrent Assets          02   Capital assets - depreciable (gross)  36,757,040  38,363,543   03   Accumulated depreciation (enter as a positive amount)  9,959,342  10,793,210   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  565,069  1,266,800   05   Total noncurrent assets  27,362,767  28,837,133      06   Total assets (CV) CV=(A01+A05)  31,005,258  31,251,487         Current Liabilities          07   Long-term debt, current portion  1,464,101  1,392,308   08   Other current liabilities (CV) CV=(A09-A07)  2,673,081  1,876,393   09   Total current liabilities  4,137,182  3,268,701         Noncurrent Liabilities          10   Long-term debt  18,828,226  20,504,638   11   Other noncurrent liabilities (CV) CV=(A12-A10)  245,310  277,920   12   Total noncurrent liabilities  19,073,536  20,782,558      13   Total liabilities (CV) CV=(A09+A12)  23,210,718  24,051,259         Net Assets          14   Invested in capital assets, net of related debt  6,505,371  5,452,468   15   Restricted-expendable  -238,206  1,073,962   16   Restricted-nonexpendable    0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  1,527,375  673,798   18   Total Net assets (CV) CV=(A06-A13)  7,794,540  7,200,228         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  1,188,292    0  1,188,292   22   Infrastructure  958,518    0  958,518   23   Buildings  31,658,571  1,055,380  0  32,713,951   24   Equipment  3,329,992  12,586  2,816,947  525,631   25   Art and library collections  1,228,171  142,478  0  1,370,649   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  0    0     28   Accumulated depreciation  10,793,210  1,133,803  1,967,670  9,959,343         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  5,716,398  4,760,886      Grants and contracts - operating         02   Federal operating grants and contracts  3,180,307  2,575,175   03   State operating grants and contracts  3,781,764  3,562,889   04   Local/private operating grants and contracts  131,716  76,831   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  1,934,017  1,789,286   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  2,572,093  1,415,677   09   Total operating revenues  17,316,295  14,180,744

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  8,511,213  8,634,083   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  251,717  298,291   17   Investment income  83,136  124,260   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  -86,102  0   19   Total nonoperating revenues  8,759,964  9,056,634

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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    0   21   Capital grants & gifts  1,069,397  0   22   Additions to permanent endowments    150,021   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  1,069,397  150,021      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  27,145,656  23,387,399      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  7,372,925  4,958,569  1,526,529    887,827   02   Research  235,586  114,704  35,312    85,570   03   Public service  4,631,760  2,223,544  684,533    1,723,683   05   Academic support  1,050,671  570,261  175,559    304,851   06   Student services  2,060,345  1,151,353  354,452    554,540   07   Institutional support  2,809,811  859,411  264,575    1,685,825   08   Operation & maintenance of plant  1,527,710  419,464  129,135    979,111   09   Depreciation  1,228,053        1,228,053     10   Scholarships and fellowships expenses, excluding discounts & allowances  1,712,729  141,815  43,659    1,527,255   11   Auxiliary enterprises  2,080,001  1,247,445  384,034    448,522   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  24,709,591  11,686,566  3,597,788  1,228,053  8,197,184       Prior year amount  17,134,106  9,979,529  2,665,401  1,133,745  3,355,431

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  1,453,783           1,453,783   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,453,783  0  0  0  1,453,783      19   Total expenses & deductions  26,163,374  11,686,566  3,597,788  1,228,053  9,650,967       Prior year amount  18,453,161  9,979,529  2,665,401  1,133,745  4,674,486      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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)  27,145,656  23,387,399      02   Total expenses & deductions (from C19)  26,163,374  18,453,161      03   Increase in net assets during year (CV) CV=(D01-D02)  982,282  4,934,238   04   Net assets beginning of year  7,633,457  2,265,990   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -821,199  0   06   Net assets end of year (from A18)  7,794,540  7,200,228      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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)  2,695,900  2,275,502   02   Other federal grants  67,013  125,297   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  174,541  87,062   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  127,893  127,348   07   Total gross scholarships and fellowships  3,065,347  2,615,209         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  1,352,618  1,190,406   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  751,980   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,352,618  1,942,386      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,712,729  672,823      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  141,267     02   Value of endowment assets at the end of the fiscal year  144,636

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  7,069,016  7,069,016            02   Sales and services      1,934,017       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-EAST (151388)	User ID: P31513881
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      1,247,445       02   Employee benefits, total      384,034       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  3,065,347  3,065,347          CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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-EAST (151388)	User ID: P31513881
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  2,135,706      CAVEATS