Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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:  UNIVERSITY OF WISCONSIN SYSTEM         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  25,167,040  21,025,227         Noncurrent Assets          02   Capital assets - depreciable (gross)  122,257,384  111,920,056   03   Accumulated depreciation (enter as a positive amount)  50,212,664  46,193,345   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  4,860,426  4,433,301   05   Total noncurrent assets  76,905,146  70,160,012      06   Total assets (CV) CV=(A01+A05)  102,072,186  91,185,239         Current Liabilities          07   Long-term debt, current portion  452,733  209,490   08   Other current liabilities (CV) CV=(A09-A07)  5,441,788  5,050,629   09   Total current liabilities  5,894,521  5,260,119         Noncurrent Liabilities          10   Long-term debt  7,306,836  1,798,978   11   Other noncurrent liabilities (CV) CV=(A12-A10)  493,681  463,083   12   Total noncurrent liabilities  7,800,517  2,262,061      13   Total liabilities (CV) CV=(A09+A12)  13,695,038  7,522,180         Net Assets          14   Invested in capital assets, net of related debt  64,785,682  64,454,709   15   Restricted-expendable  17,371,053  16,263,477   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,220,413  2,944,873   18   Total Net assets (CV) CV=(A06-A13)  88,377,148  83,663,059         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  2,258,783  0  0  2,258,783   22   Infrastructure  5,905,051  154,206  0  6,059,257   23   Buildings  75,664,228  9,624,974  1  85,289,201   24   Equipment  7,566,719  265,424  391,915  7,440,228   25   Art and library collections  20,737,096  482,876  10,057  21,209,915   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  47,823,546  2,741,562  352,444  50,212,664         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  18,681,909  16,120,293      Grants and contracts - operating         02   Federal operating grants and contracts  2,364,134  2,407,473   03   State operating grants and contracts  507,698  552,637   04   Local/private operating grants and contracts  772,435  317,517   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  9,103,559  7,922,158   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)]  8,842,475  7,717,940   09   Total operating revenues  40,272,210  35,038,018

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  25,793,474  29,186,292   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  3,226,122  3,034,074   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  28,402  0   17   Investment income  127,546  168,983   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  29,175,544  32,389,349

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  5,070,933  1,163,677   21   Capital grants & gifts  0  311,378   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  1,969  1,684,499   24   Total other revenues and additions  5,072,902  3,159,554      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  74,520,656  70,586,921      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  25,152,196  16,322,441  6,205,270  0  2,624,485   02   Research  282,148  166,077  28,780  0  87,291   03   Public service  2,462,991  940,804  266,018  0  1,256,169   05   Academic support  7,975,539  4,344,288  1,544,987  0  2,086,264   06   Student services  9,242,260  4,575,897  1,523,418  0  3,142,945   07   Institutional support  5,325,819  3,451,271  1,407,221  0  467,327   08   Operation & maintenance of plant  5,514,996  2,636,982  1,132,364  0  1,745,650   09   Depreciation  2,741,562        2,741,562     10   Scholarships and fellowships expenses, excluding discounts & allowances  1,119,505     1,119,505   11   Auxiliary enterprises  7,529,176  1,445,443  524,015  0  5,559,718   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)]  71,508  14,369  31  0  57,108   15   Total operating expenses  67,417,700  33,897,572  12,632,104  2,741,562  18,146,462       Prior year amount  65,825,901  33,809,129  12,132,702  2,259,413  17,624,657

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  12,902           12,902   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,099,542  0  0  0  1,099,542   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,112,444  0  0  0  1,112,444      19   Total expenses & deductions  68,530,144  33,897,572  12,632,104  2,741,562  19,258,906       Prior year amount  66,163,827  33,809,129  12,132,702  2,259,413  17,962,583      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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)  74,520,656  70,586,921      02   Total expenses & deductions (from C19)  68,530,144  66,163,827      03   Increase in net assets during year (CV) CV=(D01-D02)  5,990,512  4,423,094   04   Net assets beginning of year  83,663,058  83,161,443   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,276,422  -3,921,478   06   Net assets end of year (from A18)  88,377,148  83,663,059      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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)  3,227,270  3,034,074   02   Other federal grants  497,462  541,264   03   Grants by state government  124,803  118,072   04   Grants by local government  0  0   05   Institutional grants from restricted resources  103,198  122,317   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  24,658  9,671   07   Total gross scholarships and fellowships  3,977,391  3,825,398         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,186,276  1,986,232   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  671,610  660,251   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,857,886  2,646,483      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,119,505  1,178,915      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  243,044  244,399   02   Value of endowment assets at the end of the fiscal year  259,324  243,044

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  20,868,185  20,868,185            02   Sales and services  13,824,263  4,049,094  9,775,169  0  0   03   Federal grants/contracts (excludes Pell Grants)  2,382,345  2,382,345  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  25,793,474  25,793,474  0  0  0   05   State grants and contracts  507,698  507,698  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  56,205  56,205  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  744,631       10   Interest earnings  98,466       11   Dividend earnings  1,461       12   Realized capital gains  13,521          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  33,897,572  32,452,129  1,445,443  0  0   02   Employee benefits, total  12,632,104  12,108,089  524,015  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  3,871,776  3,751,160  120,616  0  0   04   Current expenditures other than salaries  16,918,349  11,366,135  5,552,214  0  0      Capital outlay:      05   Construction  9,779,179  1,434,288  8,344,891  0  0   06   Equipment purchases  477,244  424,716  52,528  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  12,902       09   Scholarships/fellowships  3,977,391  3,977,391          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  1,981,380   02   Long-term debt issued during fiscal year  5,203,634   03   Long-term debt retired during fiscal year  228,808   04   Long-term debt outstanding at end of fiscal year  6,956,206   05   Short-term debt outstanding at beginning of fiscal year  186,047   06   Short-term debt outstanding at end of fiscal year  345,936      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-RIVER FALLS (240471)	User ID: 55C0011
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  20,584,787      CAVEATS