Finance 2005-06

Institution: University of Wisconsin-Superior (240426)	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-Superior (240426)	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-Superior (240426)	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  6,884,304  4,530,439         Noncurrent Assets          02   Capital assets - depreciable (gross)  91,766,539  88,430,211   03   Accumulated depreciation (enter as a positive amount)  33,869,457  32,113,605   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  3,165,176  3,092,573   05   Total noncurrent assets  61,062,258  59,409,179      06   Total assets (CV) CV=(A01+A05)  67,946,562  63,939,618         Current Liabilities          07   Long-term debt, current portion  331,227  299,541   08   Other current liabilities (CV) CV=(A09-A07)  3,355,357  3,183,295   09   Total current liabilities  3,686,584  3,482,836         Noncurrent Liabilities          10   Long-term debt  6,038,262  2,651,021   11   Other noncurrent liabilities (CV) CV=(A12-A10)  252,128  230,413   12   Total noncurrent liabilities  6,290,390  2,881,434      13   Total liabilities (CV) CV=(A09+A12)  9,976,974  6,364,270         Net Assets          14   Invested in capital assets, net of related debt  52,250,651  53,584,402   15   Restricted-expendable  3,826,059  4,486,077   16   Restricted-nonexpendable  747,162  680,941   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  1,145,716  -1,176,072   18   Total Net assets (CV) CV=(A06-A13)  57,969,588  57,575,348         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  986,767  0  0  986,767   22   Infrastructure  7,486,973  32,345  0  7,519,318   23   Buildings  57,784,795  2,175,039  0  59,959,834   24   Equipment  3,077,791  420,724  142,516  3,355,999   25   Art and library collections  19,093,885  455,454  220,912  19,328,427   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    616,195  0  616,195   28   Accumulated depreciation  32,113,605  1,895,069  139,217  33,869,457         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  9,178,306  8,332,892      Grants and contracts - operating         02   Federal operating grants and contracts  2,069,141  1,938,811   03   State operating grants and contracts  252,558  215,300   04   Local/private operating grants and contracts  211,213  215,695   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  4,652,006  4,333,382   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)]  3,579,481  3,251,874   09   Total operating revenues  19,942,705  18,287,954

Institution: University of Wisconsin-Superior (240426)	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  15,630,576  16,650,953   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  2,373,288  2,227,796   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  547,252  616,650   17   Investment income  331,033  298,184   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  18,882,149  19,793,583

Institution: University of Wisconsin-Superior (240426)	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  1,607,515  4,435,470   21   Capital grants & gifts  10,875  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  30,424   24   Total other revenues and additions  1,618,390  4,465,894      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  40,443,244  42,547,431      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  12,394,837  8,144,836  3,075,236  0  1,174,765   02   Research  817,388  426,068  145,257  0  246,063   03   Public service  1,528,035  747,727  340,275  0  440,033   05   Academic support  2,790,406  1,696,201  640,203  0  454,002   06   Student services  6,061,922  3,006,874  1,121,525  0  1,933,523   07   Institutional support  3,554,590  2,289,612  872,539  0  392,439   08   Operation & maintenance of plant  4,054,634  1,543,230  711,230  0  1,800,174   09   Depreciation  1,895,069        1,895,069     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  434,516     434,516   11   Auxiliary enterprises  4,935,452  918,155  355,180  0  3,662,117   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)]  81,727  21,594  66  0  60,067   15   Total operating expenses  38,548,576  18,794,297  7,261,511  1,895,069  10,597,699       Prior year amount  37,900,253  18,074,274  7,130,980  1,733,507  10,961,492

Institution: University of Wisconsin-Superior (240426)	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  305,745           305,745   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  870,743  0  0  0  870,743   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,176,488  0  0  0  1,176,488      19   Total expenses & deductions  39,725,064  18,794,297  7,261,511  1,895,069  11,774,187       Prior year amount  40,046,105  18,074,274  7,130,980  1,733,507  13,107,344      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Superior (240426)	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)  40,443,244  42,547,431      02   Total expenses & deductions (from C19)  39,725,064  40,046,105      03   Increase in net assets during year (CV) CV=(D01-D02)  718,180  2,501,326   04   Net assets beginning of year  57,575,347  55,990,236   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -323,939  -916,214   06   Net assets end of year (from A18)  57,969,588  57,575,348      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Superior (240426)	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)  2,373,288  2,227,796   02   Other federal grants  289,242  271,925   03   Grants by state government  77,819  80,334   04   Grants by local government  0  0   05   Institutional grants from restricted resources  66,938  85,541   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  39,151  21,470   07   Total gross scholarships and fellowships  2,846,438  2,687,066         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,078,686  1,834,667   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  333,236  320,486   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,411,922  2,155,153      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  434,516  531,913      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  2,101,649  1,648,723   02   Value of endowment assets at the end of the fiscal year  2,156,487  2,015,858

Institution: University of Wisconsin-Superior (240426)	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  11,256,992  11,256,992            02   Sales and services  5,962,475  977,233  4,985,242  0  0   03   Federal grants/contracts (excludes Pell Grants)  2,152,308  2,152,308  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  15,630,576  15,630,576  0  0  0   05   State grants and contracts  252,558  252,558  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  758,465       10   Interest earnings  156,629       11   Dividend earnings  14,509       12   Realized capital gains  77,146          CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  18,794,297  17,876,142  918,155  0  0   02   Employee benefits, total  7,261,511  6,906,331  355,180  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  1,856,471  1,765,086  91,385  0  0   04   Current expenditures other than salaries  10,077,891  6,437,335  3,640,556  0  0      Capital outlay:      05   Construction  2,823,579  2,760,104  63,475  0  0   06   Equipment purchases  420,724  397,550  23,174  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  305,745       09   Scholarships/fellowships  2,846,438  2,846,438          CAVEATS

Institution: University of Wisconsin-Superior (240426)	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  1,539,706   02   Long-term debt issued during fiscal year  3,677,974   03   Long-term debt retired during fiscal year  124,071   04   Long-term debt outstanding at end of fiscal year  5,093,609   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-Superior (240426)	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  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  4,319,304      CAVEATS

Institution: University of Wisconsin-Superior (240426)	User ID: 55A0011
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