Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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-SUPERIOR (240426)	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-SUPERIOR (240426)	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  4,530,439  8,073,427         Noncurrent Assets          02   Capital assets - depreciable (gross)  88,430,211  79,632,650   03   Accumulated depreciation (enter as a positive amount)  32,113,605  29,222,994   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  3,092,573  2,901,288   05   Total noncurrent assets  59,409,179  53,310,944      06   Total assets (CV) CV=(A01+A05)  63,939,618  61,384,371         Current Liabilities          07   Long-term debt, current portion  299,541  157,291   08   Other current liabilities (CV) CV=(A09-A07)  3,183,295  3,368,181   09   Total current liabilities  3,482,836  3,525,472         Noncurrent Liabilities          10   Long-term debt  2,651,021  1,617,835   11   Other noncurrent liabilities (CV) CV=(A12-A10)  230,413  250,828   12   Total noncurrent liabilities  2,881,434  1,868,663      13   Total liabilities (CV) CV=(A09+A12)  6,364,270  5,394,135         Net Assets          14   Invested in capital assets, net of related debt  53,584,402  48,773,868   15   Restricted-expendable  4,486,077  5,438,592   16   Restricted-nonexpendable  680,941  608,644   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  -1,176,072  1,169,132   18   Total Net assets (CV) CV=(A06-A13)  57,575,348  55,990,236         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  986,767  0  0  986,767   22   Infrastructure  7,495,716  0  8,743  7,486,973   23   Buildings  49,849,612  7,935,184  1  57,784,795   24   Equipment  3,203,889  452,565  578,664  3,077,790   25   Art and library collections  18,964,550  377,419  248,084  19,093,885   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  30,958,761  1,733,507  578,663  32,113,605         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  8,332,892  7,189,031      Grants and contracts - operating         02   Federal operating grants and contracts  1,938,811  2,073,686   03   State operating grants and contracts  215,300  401,307   04   Local/private operating grants and contracts  215,695  161,835   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  4,333,382  3,784,630   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)]  3,251,874  2,484,050   09   Total operating revenues  18,287,954  16,094,539

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  16,650,953  16,384,671   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  2,227,796  2,113,658   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  616,650  475,517   17   Investment income  298,184  115,963   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  19,793,583  19,089,809

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  4,435,470  9,413,474   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  30,424  999,841   24   Total other revenues and additions  4,465,894  10,413,315      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  42,547,431  45,597,663      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  12,035,518  8,175,582  3,061,917  0  798,019   02   Research  916,813  430,869  157,833  0  328,111   03   Public service  1,521,700  656,913  293,101  0  571,686   05   Academic support  2,882,413  1,577,823  596,858  0  707,732   06   Student services  5,174,836  2,615,677  1,054,181  0  1,504,978   07   Institutional support  3,964,274  2,161,625  881,279  0  921,370   08   Operation & maintenance of plant  4,624,434  1,592,708  762,210  0  2,269,516   09   Depreciation  1,733,507        1,733,507     10   Scholarships and fellowships expenses, excluding discounts & allowances  531,913     531,913   11   Auxiliary enterprises  4,443,350  851,851  323,557  0  3,267,942   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)]  71,495  11,226  44  0  60,225   15   Total operating expenses  37,900,253  18,074,274  7,130,980  1,733,507  10,961,492       Prior year amount  34,727,339  17,758,042  6,751,887  1,396,137  8,821,273

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  81,879           81,879   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,063,973  0  0  0  2,063,973   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,145,852  0  0  0  2,145,852      19   Total expenses & deductions  40,046,105  18,074,274  7,130,980  1,733,507  13,107,344       Prior year amount  35,254,777  17,758,042  6,751,887  1,396,137  9,348,711      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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)  42,547,431  45,597,663      02   Total expenses & deductions (from C19)  40,046,105  35,254,777      03   Increase in net assets during year (CV) CV=(D01-D02)  2,501,326  10,342,886   04   Net assets beginning of year  55,990,236  47,083,980   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -916,214  -1,436,630   06   Net assets end of year (from A18)  57,575,348  55,990,236      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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)  2,227,796  2,113,658   02   Other federal grants  271,925  274,210   03   Grants by state government  80,334  81,663   04   Grants by local government  0  0   05   Institutional grants from restricted resources  85,541  70,176   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  21,470  4,663   07   Total gross scholarships and fellowships  2,687,066  2,544,370         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  1,834,667  1,529,013   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  320,486  292,752   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,155,153  1,821,765      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  531,913  722,605      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  1,648,723  1,665,774   02   Value of endowment assets at the end of the fiscal year  2,015,858  1,648,723

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  10,167,559  10,167,559            02   Sales and services  5,592,208  938,340  4,653,868  0  0   03   Federal grants/contracts (excludes Pell Grants)  1,930,101  1,930,101  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  16,650,953  16,650,953  0  0  0   05   State grants and contracts  215,300  215,300  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  832,345       10   Interest earnings  78,864       11   Dividend earnings  10,901       12   Realized capital gains  103,685          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  18,074,274  17,222,423  851,851  0  0   02   Employee benefits, total  7,130,980  6,807,423  323,557  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  2,094,884  2,013,969  80,915  0  0   04   Current expenditures other than salaries  10,335,829  7,066,621  3,269,208  0  0      Capital outlay:      05   Construction  7,926,440  7,154,097  772,343  0  0   06   Equipment purchases  1,320,449  1,227,932  92,517  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  81,879       09   Scholarships/fellowships  2,687,066  2,687,066          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  1,627,244   02   Long-term debt issued during fiscal year  160,245   03   Long-term debt retired during fiscal year  247,783   04   Long-term debt outstanding at end of fiscal year  1,539,706   05   Short-term debt outstanding at beginning of fiscal year  75,171   06   Short-term debt outstanding at end of fiscal year  72,549      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	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  147,420   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  2,238,613      CAVEATS