Finance 2005-06

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
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: 55A0011
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, 2005.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   Year:  2005   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Financial Statements 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. If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services?             Auxiliary enterprises                          Student services                          Does not participate in intercollegiate athletics                          Other (specify in caveats box below)                   5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   6.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: 55A0011
Part A - Statement of Net Assets
Fiscal Year 2005      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  33,175,656  29,651,457         Noncurrent Assets          02   Capital assets - depreciable (gross)  197,879,682  180,714,485   03   Accumulated depreciation (enter as a positive amount)  77,323,307  73,433,114   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  13,575,078  13,050,397   05   Total noncurrent assets  134,131,453  120,331,768      06   Total assets (CV) CV=(A01+A05)  167,307,109  149,983,225         Current Liabilities          07   Long-term debt, current portion  1,329,900  1,266,178   08   Other current liabilities (CV) CV=(A09-A07)  13,922,929  12,227,199   09   Total current liabilities  15,252,829  13,493,377         Noncurrent Liabilities          10   Long-term debt  16,678,148  17,829,894   11   Other noncurrent liabilities (CV) CV=(A12-A10)  871,811  786,616   12   Total noncurrent liabilities  17,549,959  18,616,510      13   Total liabilities (CV) CV=(A09+A12)  32,802,788  32,109,887         Net Assets          14   Invested in capital assets, net of related debt  104,053,526  91,315,859   15   Restricted-expendable  25,718,297  19,844,121   16   Restricted-nonexpendable  113,928  103,863   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,618,570  6,609,495   18   Total Net assets (CV) CV=(A06-A13)  134,504,321  117,873,338         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part A - Plant, Property, and Equipment
Fiscal Year 2005      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  10,916,150  244,424  0  11,160,574   23   Buildings  119,959,987  12,772,992  57,750  132,675,229   24   Equipment  10,804,385  565,686  293,117  11,076,954   25   Art and library collections  34,848,277  640,480  170,956  35,317,801   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress  325,000  3,003,593  0  3,328,593   28   Accumulated depreciation  73,386,374  4,226,354  289,421  77,323,307         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      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  32,659,634  29,277,538      Grants and contracts - operating         02   Federal operating grants and contracts  7,555,845  7,383,229   03   State operating grants and contracts  2,415,952  2,958,258   04   Local/private operating grants and contracts  1,191,489  169,747   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  15,148,925  14,931,719   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)]  19,253,580  17,258,971   09   Total operating revenues  78,225,425  71,979,462

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      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  32,837,184  39,897,567   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  5,592,575  5,524,402   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  1,169,841  706,892   17   Investment income  293,582  181,311   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  39,893,182  46,310,172

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  15,332,804  8,056,422   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  2,064,722  1,783   24   Total other revenues and additions  17,397,526  8,058,205      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  135,516,133  126,347,839      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  42,868,835  26,777,563  9,817,999  0  6,273,273   02   Research  1,623,444  712,762  230,534  0  680,148   03   Public service  11,034,640  4,394,820  1,532,154  0  5,107,666   05   Academic support  10,678,114  5,955,211  2,029,069  0  2,693,834   06   Student services  13,994,891  7,078,467  2,366,370  0  4,550,054   07   Institutional support  7,325,274  5,370,295  1,771,353  0  183,626   08   Operation & maintenance of plant  8,165,337  3,520,358  1,506,560  0  3,138,419   09   Depreciation  4,226,354        4,226,354     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  2,507,710     2,507,710   11   Auxiliary enterprises  14,220,974  3,011,743  1,078,192  0  10,131,039   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)]  251,444  135,331  958  0  115,155   15   Total operating expenses  116,897,017  56,956,550  20,333,189  4,226,354  35,380,924       Prior year amount  117,369,758  56,559,832  20,748,993  3,923,750  36,137,183

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  906,516           906,516   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,350,442  0  0  0  1,350,442   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,256,958  0  0  0  2,256,958      19   Total expenses & deductions  119,153,975  56,956,550  20,333,189  4,226,354  37,637,882       Prior year amount  121,605,466  56,559,832  20,748,993  3,923,750  40,372,891      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2005      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  135,516,133  126,347,839      02   Total expenses & deductions (from C19)  119,153,975  121,605,466      03   Increase in net assets during year (CV) CV=(D01-D02)  16,362,158  4,742,373   04   Net assets beginning of year  117,873,338  113,784,136   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  268,825  -653,171   06   Net assets end of year (from A18)  134,504,321  117,873,338      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2005      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)  5,621,347  5,518,091   02   Other federal grants  880,453  873,263   03   Grants by state government  245,842  174,228   04   Grants by local government  0  0   05   Institutional grants from restricted resources  110,970  102,963   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  82,366  64,892   07   Total gross scholarships and fellowships  6,940,978  6,733,437         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,518,319  3,275,592   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  914,949  996,260   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,433,268  4,271,852      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,507,710  2,461,585      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part H - Details of Endowment Assets
Fiscal Year 2005 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  115,128  99,249   02   Value of endowment assets at the end of the fiscal year  119,781  110,219

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2005    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  36,177,953  36,177,953            02   Sales and services  25,903,036  9,839,162  16,063,874  0  0   03   Federal grants/contracts (excludes Pell Grants)  7,401,451  7,401,451  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  32,837,184  32,837,184  0  0  0   05   State grants and contracts  2,415,952  2,415,952  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  121,765  121,765  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  2,239,565       10   Interest earnings  283,580       11   Dividend earnings  832       12   Realized capital gains  4,426          CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2005   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  56,956,550  53,944,807  3,011,743  0  0   02   Employee benefits, total  20,333,189  19,254,997  1,078,192  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,430,626  5,129,879  300,747  0  0   04   Current expenditures other than salaries  32,651,053  22,524,866  10,126,187  0  0      Capital outlay:      05   Construction  16,021,009  15,093,078  927,931  0  0   06   Equipment purchases  565,686  514,714  50,972  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  906,516       09   Scholarships/fellowships  6,940,978  6,940,978          CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2005    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  17,959,432   02   Long-term debt issued during fiscal year  3,009,931   03   Long-term debt retired during fiscal year  4,050,674   04   Long-term debt outstanding at end of fiscal year  16,918,689   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2) Fiscal Year 2005   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  23,304,114      CAVEATS

Institution: University of Wisconsin-Stevens Point (240480)	User ID: 55A0011
Explanation Report
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