Finance 2004-05

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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-EAST (151388)	User ID: P41513881
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-EAST (151388)	User ID: P41513881
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  6,125,145  3,642,491         Noncurrent Assets          02   Capital assets - depreciable (gross)  36,380,163  36,757,040   03   Accumulated depreciation (enter as a positive amount)  11,051,128  9,959,342   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  1,319,991  565,069   05   Total noncurrent assets  26,649,026  27,362,767      06   Total assets (CV) CV=(A01+A05)  32,774,171  31,005,258         Current Liabilities          07   Long-term debt, current portion  1,540,999  1,464,101   08   Other current liabilities (CV) CV=(A09-A07)  4,705,991  2,673,081   09   Total current liabilities  6,246,990  4,137,182         Noncurrent Liabilities          10   Long-term debt  17,287,227  18,828,226   11   Other noncurrent liabilities (CV) CV=(A12-A10)  280,207  245,310   12   Total noncurrent liabilities  17,567,434  19,073,536      13   Total liabilities (CV) CV=(A09+A12)  23,814,424  23,210,718         Net Assets          14   Invested in capital assets, net of related debt  7,072,316  6,505,371   15   Restricted-expendable  319,944  -238,206   16   Restricted-nonexpendable    0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  1,567,487  1,527,375   18   Total Net assets (CV) CV=(A06-A13)  8,959,747  7,794,540         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  1,188,292    0  1,188,292   22   Infrastructure  958,518    0  958,518   23   Buildings  32,713,951    0  32,713,951   24   Equipment  525,631  33,887  0  559,518   25   Art and library collections  1,370,649  151,900  0  1,522,549   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  0  8,844  0  8,844   28   Accumulated depreciation  9,959,343  1,091,786  0  11,051,129         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  5,921,677  5,716,398      Grants and contracts - operating         02   Federal operating grants and contracts  3,347,429  3,180,307   03   State operating grants and contracts  3,878,237  3,781,764   04   Local/private operating grants and contracts  76,314  131,716   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  2,192,072  1,934,017   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,402,638  2,572,093   09   Total operating revenues  16,818,367  17,316,295

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  8,974,542  8,511,213   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  198,285  251,717   17   Investment income  60,225  83,136   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  160,347  -86,102   19   Total nonoperating revenues  9,393,399  8,759,964

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  30,146  0   21   Capital grants & gifts    1,069,397   22   Additions to permanent endowments  118,026  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  148,172  1,069,397      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  26,359,938  27,145,656      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  8,143,234  6,190,420  1,829,615    123,199   02   Research  91,146  36,757  10,864    43,525   03   Public service  3,907,980  1,695,427  501,093    1,711,460   05   Academic support  1,149,451  735,924  217,506    196,021   06   Student services  2,073,430  1,517,393  448,474    107,563   07   Institutional support  2,306,727  129,944  38,406    2,138,377   08   Operation & maintenance of plant  1,569,396  472,615  139,684    957,097   09   Depreciation  1,091,786        1,091,786     10   Scholarships and fellowships expenses, excluding discounts & allowances  1,772,117     1,772,117   11   Auxiliary enterprises  341,572  235,679  69,656    36,237   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  22,446,839  11,014,159  3,255,298  1,091,786  7,085,596       Prior year amount  24,709,591  11,686,566  3,597,788  1,228,053  8,197,184

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  935,415           935,415   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  935,415  0  0  0  935,415      19   Total expenses & deductions  23,382,254  11,014,159  3,255,298  1,091,786  8,021,011       Prior year amount  26,163,374  11,686,566  3,597,788  1,228,053  9,650,967      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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)  26,359,938  27,145,656      02   Total expenses & deductions (from C19)  23,382,254  26,163,374      03   Increase in net assets during year (CV) CV=(D01-D02)  2,977,684  982,282   04   Net assets beginning of year  7,794,540  7,633,457   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,812,477  -821,199   06   Net assets end of year (from A18)  8,959,747  7,794,540      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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)  2,841,215  2,695,900   02   Other federal grants  62,962  67,013   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  202,740  174,541   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  152,944  127,893   07   Total gross scholarships and fellowships  3,259,861  3,065,347         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  1,447,385  1,352,618   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  40,359  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,487,744  1,352,618      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,772,117  1,712,729      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  144,636  141,267   02   Value of endowment assets at the end of the fiscal year  296,607  144,636

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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  7,369,062  7,369,062            02   Sales and services      2,232,431       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: P41513881
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      235,679       02   Employee benefits, total      69,656       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  3,259,861  3,259,861          CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P41513881
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     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: P41513881
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        CAVEATS