Finance 2004-05

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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-SOUTHEAST (151379)	User ID: P41513791
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-SOUTHEAST (151379)	User ID: P41513791
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  25,530,101  35,840,208         Noncurrent Assets          02   Capital assets - depreciable (gross)  61,910,881  61,861,413   03   Accumulated depreciation (enter as a positive amount)  25,309,264  23,486,730   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  12,095,969  2,859,270   05   Total noncurrent assets  48,697,586  41,233,953      06   Total assets (CV) CV=(A01+A05)  74,227,687  77,074,161         Current Liabilities          07   Long-term debt, current portion  2,279,088  1,866,171   08   Other current liabilities (CV) CV=(A09-A07)  3,620,701  6,092,671   09   Total current liabilities  5,899,789  7,958,842         Noncurrent Liabilities          10   Long-term debt  39,884,650  42,163,738   11   Other noncurrent liabilities (CV) CV=(A12-A10)  1,787,507  1,702,732   12   Total noncurrent liabilities  41,672,157  43,866,470      13   Total liabilities (CV) CV=(A09+A12)  47,571,946  51,825,312         Net Assets          14   Invested in capital assets, net of related debt  15,586,065  14,071,724   15   Restricted-expendable  3,031,181  4,678,164   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  8,038,495  6,498,961   18   Total Net assets (CV) CV=(A06-A13)  26,655,741  25,248,849         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  371,568  0  0  371,568   22   Infrastructure  2,339,943  0  0  2,339,943   23   Buildings  51,157,774  0  203,238  50,954,536   24   Equipment  3,237,356  215,126  328,274  3,124,208   25   Art and library collections  4,754,773  561,611  0  5,316,384   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  0  7,403,472  -1,584,814  8,988,286   28   Accumulated depreciation  23,486,730  2,109,599  287,065  25,309,264         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  16,998,637  16,687,790      Grants and contracts - operating         02   Federal operating grants and contracts  4,238,786  3,474,067   03   State operating grants and contracts  692,362  264,866   04   Local/private operating grants and contracts  170,101  312,881   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  3,714,010  3,312,524   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,253,062  2,955,768   09   Total operating revenues  27,066,958  27,007,896

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  0   11   State appropriations  23,086,151  22,231,669   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  700,933  692,220   17   Investment income  239,153  229,283   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  -4,259,575  1,429,315   19   Total nonoperating revenues  19,766,662  24,582,487

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  3,257  0   21   Capital grants & gifts  0  19,451   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  3,257  19,451      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  46,836,877  51,609,834      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  23,265,163  17,624,219  5,411,790  0  229,154   02   Research  277,603  78,783  24,192  0  174,628   03   Public service  648,341  394,809  121,232  0  132,300   05   Academic support  2,428,016  1,631,342  500,929  0  295,745   06   Student services  2,570,126  1,720,719  528,373  0  321,034   07   Institutional support  4,460,322  358,608  110,116  0  3,991,598   08   Operation & maintenance of plant  2,569,970  1,312,118  402,906  0  854,946   09   Depreciation  2,109,599        2,109,599     10   Scholarships and fellowships expenses, excluding discounts & allowances  2,608,317     2,608,317   11   Auxiliary enterprises  790,596  584,263  179,407  0  26,926   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  2  1  1  0  0   15   Total operating expenses  41,728,055  23,704,862  7,278,946  2,109,599  8,634,648       Prior year amount  44,868,121  22,304,291  6,866,528  2,166,758  13,530,544

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  1,057,511           1,057,511   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,057,511  0  0  0  1,057,511      19   Total expenses & deductions  42,785,566  23,704,862  7,278,946  2,109,599  9,692,159       Prior year amount  46,533,877  22,304,291  6,866,528  2,166,758  15,196,300      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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)  46,836,877  51,609,834      02   Total expenses & deductions (from C19)  42,785,566  46,533,877      03   Increase in net assets during year (CV) CV=(D01-D02)  4,051,311  5,075,957   04   Net assets beginning of year  25,248,849  21,612,632   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -2,644,419  -1,439,740   06   Net assets end of year (from A18)  26,655,741  25,248,849      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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)  3,566,718  3,297,816   02   Other federal grants  150,023  163,689   03   Grants by state government  0  0   04   Grants by local government  0  0   05   Institutional grants from restricted resources  467,741  514,752   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  571,684  511,117   07   Total gross scholarships and fellowships  4,756,166  4,487,374         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,111,747  1,955,855   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  36,102  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,147,849  1,955,855      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,608,317  2,531,519      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  678,382  704,228   02   Value of endowment assets at the end of the fiscal year  767,169  678,382

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  19,110,384  19,110,384            02   Sales and services      3,750,112  0     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-SOUTHEAST (151379)	User ID: P41513791
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      584,263  0     02   Employee benefits, total      179,407  0     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  4,756,166  4,756,166          CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P41513791
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  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-SOUTHEAST (151379)	User ID: P41513791
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  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