Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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-STEVENS POINT (240480)	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-STEVENS POINT (240480)	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  29,651,457  33,292,660         Noncurrent Assets          02   Capital assets - depreciable (gross)  180,714,485  168,450,936   03   Accumulated depreciation (enter as a positive amount)  73,433,114  69,753,589   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  13,050,397  12,758,797   05   Total noncurrent assets  120,331,768  111,456,144      06   Total assets (CV) CV=(A01+A05)  149,983,225  144,748,804         Current Liabilities          07   Long-term debt, current portion  1,266,178  1,185,861   08   Other current liabilities (CV) CV=(A09-A07)  12,227,199  11,178,734   09   Total current liabilities  13,493,377  12,364,595         Noncurrent Liabilities          10   Long-term debt  17,829,894  17,801,363   11   Other noncurrent liabilities (CV) CV=(A12-A10)  786,616  798,709   12   Total noncurrent liabilities  18,616,510  18,600,072      13   Total liabilities (CV) CV=(A09+A12)  32,109,887  30,964,667         Net Assets          14   Invested in capital assets, net of related debt  91,315,859  87,876,415   15   Restricted-expendable  19,844,121  21,637,195   16   Restricted-nonexpendable  103,863  92,835   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,609,495  4,177,692   18   Total Net assets (CV) CV=(A06-A13)  117,873,338  113,784,137         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  4,320,530  0  0  4,320,530   22   Infrastructure  9,590,836  1,325,315  1  10,916,150   23   Buildings  110,054,678  9,789,666  0  119,844,344   24   Equipment  10,414,671  872,427  501,914  10,785,184   25   Art and library collections  34,093,665  807,644  53,032  34,848,277   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  69,957,266  3,923,750  447,902  73,433,114         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  29,277,538  25,445,422      Grants and contracts - operating         02   Federal operating grants and contracts  7,383,229  7,329,444   03   State operating grants and contracts  2,958,258  2,833,553   04   Local/private operating grants and contracts  169,747  673,378   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  14,931,719  13,986,560   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)]  17,258,971  16,969,702   09   Total operating revenues  71,979,462  67,238,059

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  39,897,567  41,848,675   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  5,524,402  5,202,905   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  706,892  553,571   17   Investment income  181,311  243,179   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  46,310,172  47,848,330

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  8,056,422  3,690,690   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  1,783  3,461,625   24   Total other revenues and additions  8,058,205  7,152,315      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  126,347,839  122,238,704      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  43,379,658  26,290,447  9,853,522  0  7,235,689   02   Research  1,841,398  934,744  320,238  0  586,416   03   Public service  10,053,656  4,125,284  1,494,650  0  4,433,722   05   Academic support  10,745,335  6,152,964  2,161,092  0  2,431,279   06   Student services  13,578,576  6,798,327  2,404,756  0  4,375,493   07   Institutional support  8,039,439  5,228,404  1,806,883  0  1,004,152   08   Operation & maintenance of plant  9,248,990  3,656,271  1,594,768  0  3,997,951   09   Depreciation  3,923,750        3,923,750     10   Scholarships and fellowships expenses, excluding discounts & allowances  2,461,585     2,461,585   11   Auxiliary enterprises  13,669,146  3,205,656  1,111,985  0  9,351,505   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)]  428,225  167,735  1,099  0  259,391   15   Total operating expenses  117,369,758  56,559,832  20,748,993  3,923,750  36,137,183       Prior year amount  112,705,127  56,333,177  19,856,482  3,835,476  32,679,992

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  905,341           905,341   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  3,330,367  0  0  0  3,330,367   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  4,235,708  0  0  0  4,235,708      19   Total expenses & deductions  121,605,466  56,559,832  20,748,993  3,923,750  40,372,891       Prior year amount  113,867,037  56,333,177  19,856,482  3,835,476  33,841,902      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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)  126,347,839  122,238,704      02   Total expenses & deductions (from C19)  121,605,466  113,867,037      03   Increase in net assets during year (CV) CV=(D01-D02)  4,742,373  8,371,667   04   Net assets beginning of year  113,784,136  109,914,737   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -653,171  -4,502,267   06   Net assets end of year (from A18)  117,873,338  113,784,137      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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)  5,518,091  5,123,247   02   Other federal grants  873,263  870,154   03   Grants by state government  174,228  222,523   04   Grants by local government  0  0   05   Institutional grants from restricted resources  102,963  160,309   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  64,892  21,957   07   Total gross scholarships and fellowships  6,733,437  6,398,190         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,275,592  3,915,191   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  996,260  1,234,036   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,271,852  5,149,227      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,461,585  1,248,963      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  99,249  120,810   02   Value of endowment assets at the end of the fiscal year  110,219  99,249

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  32,553,130  32,553,130            02   Sales and services  25,220,938  9,292,959  15,927,979  0  0   03   Federal grants/contracts (excludes Pell Grants)  7,211,391  7,211,391  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  39,897,567  39,897,567  0  0  0   05   State grants and contracts  2,958,258  2,958,258  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  212,639  212,639  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  664,000       10   Interest earnings  168,866       11   Dividend earnings  622       12   Realized capital gains  5,830          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  56,559,832  53,354,176  3,205,656  0  0   02   Employee benefits, total  20,748,993  19,637,008  1,111,985  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  6,474,057  6,179,214  294,843  0  0   04   Current expenditures other than salaries  33,280,685  23,931,044  9,349,641  0  0      Capital outlay:      05   Construction  11,114,981  9,359,098  1,755,883  0  0   06   Equipment purchases  906,640  841,925  64,715  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  905,341       09   Scholarships/fellowships  6,733,437  6,733,437          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  18,444,207   02   Long-term debt issued during fiscal year  3,004,337   03   Long-term debt retired during fiscal year  3,489,112   04   Long-term debt outstanding at end of fiscal year  17,959,432   05   Short-term debt outstanding at beginning of fiscal year  1,164,585   06   Short-term debt outstanding at end of fiscal year  1,151,481      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-STEVENS POINT (240480)	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  326,000   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  20,673,096      CAVEATS