Finance 2005-06

Institution: Indiana University-East (151388)	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-East (151388)	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.         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: 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  4,930,573  6,125,145         Noncurrent Assets          02   Capital assets - depreciable (gross)  37,098,081  36,380,163   03   Accumulated depreciation (enter as a positive amount)  11,882,491  11,051,128   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  1,241,756  1,319,991   05   Total noncurrent assets  26,457,346  26,649,026      06   Total assets (CV) CV=(A01+A05)  31,387,919  32,774,171         Current Liabilities          07   Long-term debt, current portion  1,462,685  1,540,999   08   Other current liabilities (CV) CV=(A09-A07)  3,953,628  4,705,991   09   Total current liabilities  5,416,313  6,246,990         Noncurrent Liabilities          10   Long-term debt  15,855,224  17,287,227   11   Other noncurrent liabilities (CV) CV=(A12-A10)  239,198  280,207   12   Total noncurrent liabilities  16,094,422  17,567,434      13   Total liabilities (CV) CV=(A09+A12)  21,510,735  23,814,424         Net Assets          14   Invested in capital assets, net of related debt  7,897,680  7,072,316   15   Restricted-expendable  640,544  319,944   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  1,338,960  1,567,487   18   Total Net assets (CV) CV=(A06-A13)  9,877,184  8,959,747         CV= Calculated Value      CAVEATS

Institution: Indiana University-East (151388)	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  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  559,518  247,166  127,796  678,888   25   Art and library collections  1,522,549  153,468  141,961  1,534,056   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  8,844  15,533  0  24,377   28   Accumulated depreciation  11,051,129  1,095,624  264,262  11,882,491         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: Indiana University-East (151388)	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  7,644,440  5,921,677      Grants and contracts - operating         02   Federal operating grants and contracts  3,203,580  3,347,429   03   State operating grants and contracts  3,882,847  3,878,237   04   Local/private operating grants and contracts  39,139  76,314   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  2,295,785  2,192,072   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,345,056  1,402,638   09   Total operating revenues  18,410,847  16,818,367

Institution: Indiana University-East (151388)	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  9,343,209  8,974,542   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  239,456  198,285   17   Investment income  62,474  60,225   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  160,347   19   Total nonoperating revenues  9,645,139  9,393,399

Institution: Indiana University-East (151388)	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  0  30,146   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  118,026   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  0  148,172      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  28,055,986  26,359,938      CV = Calculated Value      CAVEATS

Institution: Indiana University-East (151388)	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  7,640,501  5,532,461  1,740,935    367,105   02   Research  39,485  17,530  1,352    20,603   03   Public service  4,726,182  1,695,177  408,010    2,622,995   05   Academic support  1,205,410  708,844  202,797    293,769   06   Student services  2,129,871  1,392,202  424,311    313,358   07   Institutional support  2,536,454  1,247,297  423,488    865,669   08   Operation & maintenance of plant  1,491,742  398,851  106,843    986,048   09   Depreciation  1,098,622        1,098,622     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  3,129,180     3,129,180   11   Auxiliary enterprises  1,917,294  194,838  51,474    1,670,982   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  25,914,741  11,187,200  3,359,210  1,098,622  10,269,709       Prior year amount  22,446,839  11,014,159  3,255,298  1,091,786  7,085,596

Institution: Indiana University-East (151388)	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  906,738           906,738   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  317,070  0  0  0  317,070   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,223,808  0  0  0  1,223,808      19   Total expenses & deductions  27,138,549  11,187,200  3,359,210  1,098,622  11,493,517       Prior year amount  23,382,254  11,014,159  3,255,298  1,091,786  8,021,011      CV = Calculated Value      CAVEATS

Institution: Indiana University-East (151388)	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)  28,055,986  26,359,938      02   Total expenses & deductions (from C19)  27,138,549  23,382,254      03   Increase in net assets during year (CV) CV=(D01-D02)  917,437  2,977,684   04   Net assets beginning of year  8,959,747  7,794,540   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  -1,812,477   06   Net assets end of year (from A18)  9,877,184  8,959,747      CV = Calculated Value      CAVEATS

Institution: Indiana University-East (151388)	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)  2,823,548  2,841,215   02   Other federal grants  77,438  62,962   03   Grants by state government  1,199,781  0   04   Grants by local government    0   05   Institutional grants from restricted resources  41,049  202,740   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  1,711  152,944   07   Total gross scholarships and fellowships  4,143,527  3,259,861         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  896,868  1,447,385   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  117,479  40,359   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,014,347  1,487,744      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,129,180  1,772,117      CV = Calculated Value      CAVEATS

Institution: Indiana University-East (151388)	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  296,607  144,636   02   Value of endowment assets at the end of the fiscal year  314,920  296,607

Institution: Indiana University-East (151388)	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  8,541,308  8,541,308            02   Sales and services      2,413,264       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: 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      194,838       02   Employee benefits, total      51,474       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  4,143,527  4,143,527          CAVEATS

Institution: Indiana University-East (151388)	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  0   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  0   04   Long-term debt outstanding at end of fiscal year  0   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: Indiana University-East (151388)	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  0   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  0      CAVEATS

Institution: Indiana University-East (151388)	User ID: 88G2401
Explanation Report
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