Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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-STOUT (240417)	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-STOUT (240417)	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  20,504,112  22,409,807         Noncurrent Assets          02   Capital assets - depreciable (gross)  169,452,386  163,240,680   03   Accumulated depreciation (enter as a positive amount)  73,420,127  70,388,179   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  11,618,244  11,491,162   05   Total noncurrent assets  107,650,503  104,343,663      06   Total assets (CV) CV=(A01+A05)  128,154,615  126,753,470         Current Liabilities          07   Long-term debt, current portion  1,427,521  922,703   08   Other current liabilities (CV) CV=(A09-A07)  5,648,501  4,476,876   09   Total current liabilities  7,076,022  5,399,579         Noncurrent Liabilities          10   Long-term debt  11,128,356  11,641,893   11   Other noncurrent liabilities (CV) CV=(A12-A10)  955,995  900,358   12   Total noncurrent liabilities  12,084,351  12,542,251      13   Total liabilities (CV) CV=(A09+A12)  19,160,373  17,941,830         Net Assets          14   Invested in capital assets, net of related debt  85,967,325  83,677,678   15   Restricted-expendable  18,016,902  19,536,699   16   Restricted-nonexpendable  19,542  17,467   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,990,473  5,579,796   18   Total Net assets (CV) CV=(A06-A13)  108,994,242  108,811,640         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  7,273,216  78,900  0  7,352,116   22   Infrastructure  9,603,903  134,028  0  9,737,931   23   Buildings  113,804,298  3,414,036  0  117,218,334   24   Equipment  15,020,789  926,404  787,020  15,160,173   25   Art and library collections  19,735,326  529,548  281,042  19,983,832   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  70,098,600  4,072,028  750,501  73,420,127         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  26,983,235  25,540,903      Grants and contracts - operating         02   Federal operating grants and contracts  4,728,624  4,759,744   03   State operating grants and contracts  1,261,660  1,250,474   04   Local/private operating grants and contracts  1,528,384  943,347   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  11,470,119  11,359,009   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)]  12,848,501  11,082,891   09   Total operating revenues  58,820,523  54,936,368

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  33,745,032  39,802,266   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,474,396  4,523,513   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  855,655  909,447   17   Investment income  193,232  298,355   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  39,268,315  45,533,581

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  1,386,711  2,988,679   21   Capital grants & gifts  6,000  13,000   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  55,494  3,263,112   24   Total other revenues and additions  1,448,205  6,264,791      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  99,537,043  106,734,740      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  36,182,871  21,308,190  8,287,520  0  6,587,161   02   Research  1,077,642  611,529  237,974  0  228,139   03   Public service  4,194,438  2,430,900  964,217  0  799,321   05   Academic support  11,375,889  5,034,761  1,944,932  0  4,396,196   06   Student services  12,035,000  6,368,338  2,508,697  0  3,157,965   07   Institutional support  7,727,485  5,405,423  2,322,062  0  0   08   Operation & maintenance of plant  7,101,048  3,530,940  1,613,328  0  1,956,780   09   Depreciation  4,072,028        4,072,028     10   Scholarships and fellowships expenses, excluding discounts & allowances  1,614,637     1,614,637   11   Auxiliary enterprises  13,263,279  4,573,104  1,701,838  0  6,988,337   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)]  1  0  0  0  1   15   Total operating expenses  98,644,318  49,263,185  19,580,568  4,072,028  25,728,537       Prior year amount  95,893,787  49,660,717  18,805,819  4,157,063  23,270,188

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  626,698           626,698   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,047,864  0  0  0  2,047,864   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,674,562  0  0  0  2,674,562      19   Total expenses & deductions  101,318,880  49,263,185  19,580,568  4,072,028  28,403,099       Prior year amount  97,823,313  49,660,717  18,805,819  4,157,063  25,199,714      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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)  99,537,043  106,734,740      02   Total expenses & deductions (from C19)  101,318,880  97,823,313      03   Increase in net assets during year (CV) CV=(D01-D02)  -1,781,837  8,911,427   04   Net assets beginning of year  108,811,640  106,085,482   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  1,964,439  -6,185,269   06   Net assets end of year (from A18)  108,994,242  108,811,640      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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)  4,474,396  4,523,737   02   Other federal grants  780,607  872,504   03   Grants by state government  197,344  220,892   04   Grants by local government  0  0   05   Institutional grants from restricted resources  373,075  445,794   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  113,891  29,602   07   Total gross scholarships and fellowships  5,939,313  6,092,529         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,455,867  3,042,008   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  868,809  929,282   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,324,676  3,971,290      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,614,637  2,121,239      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  465,500  463,638   02   Value of endowment assets at the end of the fiscal year  517,266  465,500

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  30,439,102  30,439,102            02   Sales and services  19,068,183  6,729,255  12,338,928  0  0   03   Federal grants/contracts (excludes Pell Grants)  4,660,839  4,660,839  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  33,745,032  33,745,032  0  0  0   05   State grants and contracts  1,261,660  1,261,660  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  45,610  45,610  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  2,344,430       10   Interest earnings  134,823       11   Dividend earnings  2,920       12   Realized capital gains  27,368          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  49,263,185  44,690,081  4,573,104  0  0   02   Employee benefits, total  19,580,568  17,878,730  1,701,838  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,747,331  5,330,100  417,231  0  0   04   Current expenditures other than salaries  23,572,019  16,582,318  6,989,701  0  0      Capital outlay:      05   Construction  3,548,064  982,143  2,565,921  0  0   06   Equipment purchases  3,153,977  2,755,698  398,279  0  0   07   Land purchases  78,900  0  78,900  0  0   08   Interest on debt outstanding, all funds & activities  626,698       09   Scholarships/fellowships  5,939,313  5,939,313          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  10,643,409   02   Long-term debt issued during fiscal year  1,833,314   03   Long-term debt retired during fiscal year  1,340,526   04   Long-term debt outstanding at end of fiscal year  11,136,197   05   Short-term debt outstanding at beginning of fiscal year  427,423   06   Short-term debt outstanding at end of fiscal year  475,421      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STOUT (240417)	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  2,099,356   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  11,832,448      CAVEATS