Finance 2004-05

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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-NORTHWEST (151360)	User ID: P41513601
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-NORTHWEST (151360)	User ID: P41513601
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  24,310,765  33,101,344         Noncurrent Assets          02   Capital assets - depreciable (gross)  70,415,955  75,144,601   03   Accumulated depreciation (enter as a positive amount)  32,123,301  30,060,006   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  18,345,339  827,881   05   Total noncurrent assets  56,637,993  45,912,476      06   Total assets (CV) CV=(A01+A05)  80,948,758  79,013,820         Current Liabilities          07   Long-term debt, current portion  3,495,115  2,757,569   08   Other current liabilities (CV) CV=(A09-A07)  4,855,751  5,152,677   09   Total current liabilities  8,350,866  7,910,246         Noncurrent Liabilities          10   Long-term debt  36,409,186  39,904,302   11   Other noncurrent liabilities (CV) CV=(A12-A10)  155,326  121,991   12   Total noncurrent liabilities  36,564,512  40,026,293      13   Total liabilities (CV) CV=(A09+A12)  44,915,378  47,936,539         Net Assets          14   Invested in capital assets, net of related debt  26,507,574  19,023,724   15   Restricted-expendable  2,334,958  5,070,092   16   Restricted-nonexpendable  30,387  26,870   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  7,160,461  6,956,595   18   Total Net assets (CV) CV=(A06-A13)  36,033,380  31,077,281         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  1,912,397    0  1,912,397   22   Infrastructure  2,536,448    0  2,536,448   23   Buildings  58,955,644  1,905,683  0  60,861,327   24   Equipment  2,602,408  408,681  51,922  2,959,167   25   Art and library collections  3,539,520  376,736  0  3,916,256   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  5,598,183  8,877,582  -1,157,776  15,633,541   28   Accumulated depreciation  30,060,006  2,115,217  51,922  32,123,301         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  14,457,479  13,343,649      Grants and contracts - operating         02   Federal operating grants and contracts  4,626,118  4,891,026   03   State operating grants and contracts  321,347  303,600   04   Local/private operating grants and contracts  879,579  322,582   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  2,967,685  2,450,742   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,020,411  2,810,580   09   Total operating revenues  24,272,619  24,122,179

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  20,388,438  20,616,725   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  467,104  433,248   17   Investment income  108,072  199,235   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  1,064,962  -1,801,435   19   Total nonoperating revenues  22,028,576  19,447,773

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  20,190  86,126   21   Capital grants & gifts    0   22   Additions to permanent endowments    0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  20,190  86,126      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  46,321,385  43,656,078      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  18,679,252  14,250,609  4,368,118    60,525   02   Research  158,636  97,919  30,014    30,703   03   Public service  1,719,222  1,046,448  320,759    352,015   05   Academic support  3,022,525  1,959,341  600,580    462,604   06   Student services  2,384,705  1,487,734  456,022    440,949   07   Institutional support  3,073,941  192,645  59,050    2,822,246   08   Operation & maintenance of plant  3,725,240  1,559,323  477,966    1,687,951   09   Depreciation  2,115,217        2,115,217     10   Scholarships and fellowships expenses, excluding discounts & allowances  2,461,005     2,461,005   11   Auxiliary enterprises  350,311  246,893  75,678    27,740   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  37,690,054  20,840,912  6,388,187  2,115,217  8,345,738       Prior year amount  40,320,965  19,833,625  6,105,916  2,300,961  12,080,463

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  1,097,232           1,097,232   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,097,232  0  0  0  1,097,232      19   Total expenses & deductions  38,787,286  20,840,912  6,388,187  2,115,217  9,442,970       Prior year amount  42,195,003  19,833,625  6,105,916  2,300,961  13,954,501      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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)  46,321,385  43,656,078      02   Total expenses & deductions (from C19)  38,787,286  42,195,003      03   Increase in net assets during year (CV) CV=(D01-D02)  7,534,099  1,461,075   04   Net assets beginning of year  31,077,281  30,848,825   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -2,578,000  -1,232,619   06   Net assets end of year (from A18)  36,033,380  31,077,281      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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)  3,722,596  3,592,261   02   Other federal grants  165,850  194,768   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  404,918  467,939   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  343,339  574,119   07   Total gross scholarships and fellowships  4,636,703  4,829,087         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,058,705  2,203,913   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  116,993  83,666   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,175,698  2,287,579      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,461,005  2,541,508      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  135,923  134,406   02   Value of endowment assets at the end of the fiscal year  159,362  135,923

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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  16,516,184  16,516,184            02   Sales and services      3,084,678       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-NORTHWEST (151360)	User ID: P41513601
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      246,893       02   Employee benefits, total      75,678       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  4,636,703  4,636,703          CAVEATS

Institution: INDIANA UNIVERSITY-NORTHWEST (151360)	User ID: P41513601
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-NORTHWEST (151360)	User ID: P41513601
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