Finance 2007-08
Institution: University of Wisconsin-La Crosse (240329)
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-La Crosse (240329)
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, 2007.)
Beginning: month/year (MMYYYY)Month:Year:
And ending: month/year (MMYYYY)Month:Year:
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.)
    UnqualifiedQualifiedDon'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.
    Number of component unit columns on GPFS using FASB standards
 Number of component unit columns on GPFS using GASB standards
Caveats:
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part A - Statement of Net Assets
Fiscal Year 2007
 Report in whole dollars only
 
Line no. Current year amountPrior year amount
 Current Assets  
01Total Current Assets 39,088,863
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 197,383,326
03Accumulated depreciation (enter as a positive amount) 68,058,004
04Other noncurrent assets (CV)
CV=[A05-(A02-A03)]		13,356,650 13,733,430
05Total noncurrent assets 143,058,752
 
06Total assets (CV)
CV=(A01+A05)		196,170,569 182,147,615
 
 Current Liabilities  
07Long-term debt, current portion 1,723,890
08Other current liabilities (CV)
CV=(A09-A07)		13,389,715 14,001,115
09Total current liabilities 15,725,005
 
 Noncurrent Liabilities  
10Long-term debt 33,027,010
11Other noncurrent liabilities (CV)
CV=(A12-A10)		894,701 861,321
12Total noncurrent liabilities 33,888,331
 
13Total liabilities (CV)
CV=(A09+A12)		49,834,369 49,613,336
 
 Net Assets  
14Invested in capital assets, net of related debt 98,256,224
15Restricted-expendable 29,843,228
16Restricted-nonexpendable 1,202,503
17Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		5,899,441 3,232,324
18Total Net assets (CV)
CV=(A06-A13)		146,336,200 132,534,279
 
 
CV= Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part A - Plant, Property, and Equipment
Fiscal Year 2007
 Report in whole dollars only    
 
Line No.DescriptionBeginning
balance		AdditionsRetirements
(CV)		Ending balance
 Plant, Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings0
24Equipment0
25Art and library collections137,367
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
28Accumulated depreciation0
 
 CV = (Beginning Balance + Additions - Ending Balance)  
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances38,984,212
 Grants and contracts - operating  
02Federal operating grants and contracts3,413,731
03State operating grants and contracts858,327
04Local/private operating grants and contracts3,321,347
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		18,730,664
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		16,560,36114,069,165
09Total operating revenues79,377,446
 
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only   
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations34,319,892
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants1,243,685
14State nonoperating grants0
15Local nonoperating grants0
16Gifts, including contributions from affiliated organizations25,377
17Investment income1,244,893
18Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues36,833,847
 
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only  
 
Line No.Resource of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations0
21Capital grants & gifts0
22Additions to permanent endowments0
23Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		133,5690
24Total other revenues and additions0
 
25Total all revenues and other additions (CV)
CV=(B09+B19+B24)		130,069,573116,211,293
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2007
 Report in whole
dollars only                              		     
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction4,169,973
02Research660,684
03Public service1,519,047
05Academic support3,310,501
06Student services3,605,482
07Institutional support318,634
08Operation & maintenance
of plant		3,300,896
09Depreciation  4,075,612
10Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		 666,058
11Auxiliary enterprises11,021,375
12Hospital services0
13Independent operations0
14Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		229,28923700229,052
15Total operating expenses28,801,702
 Prior year amount104,888,79552,276,95920,287,0063,845,86428,478,966
 
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2007
 Report in whole dollars only                                   
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   1,616,563
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		6,090,0240006,090,024
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		7,706,5870007,706,587
 
19Total expenses & deductions36,508,289
 Prior year amount110,896,75552,276,95920,287,0063,845,86434,486,926
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part D - Summary of Changes In Net Assets
Fiscal Year 2007
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)130,069,573116,211,293
 
02Total expenses & deductions (from C19)116,268,020110,896,755
 
03Increase in net assets during year (CV)
CV=(D01-D02)		13,801,5535,314,538
04Net assets beginning of year141,027,041
05Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		368-13,807,300
06Net assets end of year (from A18)146,336,200132,534,279
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships
Fiscal Year 2007
 Report in whole dollars only  
 
Line No.SourceCurrent year amountPrior year amount
 Institutional Expenses and Discounts & Allowances  
 Gross Scholarships and Fellowships (no loans included)  
01Pell grants (federal)3,176,819
02Other federal grants777,085
03Grants by state government471,322
04Grants by local government0
05Institutional grants from restricted resources20,454
06Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		200,980473,014
07Total gross scholarships and fellowships4,918,694
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees3,450,282
09Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		965,610853,118
10Total Discounts & Allowances (CV)
CV=(E07-E11)		4,778,6414,303,400
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		666,058615,294
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part H - Details of Endowment Assets
Fiscal Year 2007
Report in whole dollars only
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
  Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.  
01Value of endowment assets at the beginning of the fiscal year  14,256,055
02Value of endowment assets at the end of the fiscal year  14,692,373
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2007
Source and typeAmount
Total for all funds
and operations
(includes
endowment funds,
but excludes component units)		Education and general/independent operationsAuxiliary enterprises Hospitals Agriculture extension/experiment services
 (1)  (2)(3)(4)(5)
01Tuition and fees45,430,54145,430,541   
02Sales and services24,327,16917,955,8090
03Federal grants/contracts (excludes Pell Grants)4,215,523
 Revenue from the state government:
04State appropriations, current & capital36,159,563
05State grants and contracts454,545
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts492,157
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2007
CategoryAmount
Total for all funds and operations (includes endowment funds, but excludes component units)Education and general/
independent operations		Auxiliary enterprisesHospitals Agriculture extension/
experiment services
 (1)(2)(3)(4)(5)
01Salaries and wages54,208,5972,604,6120
02Employee benefits, total21,475,521924,6300
03Payment to state retirement funds (maybe included in line 02 above)5,314,959
04Current expenditures other than salaries27,838,682
 Capital outlay: 
05Construction5,301,183
06Equipment purchases642,212
07Land purchases100,811
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships5,444,6995,444,699 
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2007
Debt
CategoryAmount
01Long-term debt outstanding at beginning of fiscal year
02Long-term debt issued during fiscal year
03Long-term debt retired during fiscal year
04Long-term debt outstanding at end of fiscal year
05Short-term debt outstanding at beginning of fiscal year
06Short-term debt outstanding at end of fiscal year
 
CAVEATS
 
Institution: University of Wisconsin-La Crosse (240329)
User ID: 55A0011

Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2007
Assets
CategoryAmount
07Total cash and security assets held at end of fiscal year in sinking or debt service funds
08Total cash and security assets held at end of fiscal year in bond funds
09Total cash and security assets held at end of fiscal year in all other funds
 
CAVEATS
 
Institution:  University of Wisconsin-La Crosse (240329) User ID:  55A0011
Explanation Report
There are no explanations for selected survey and institution