Finance Institution: CUNY Bernard M Baruch College (190512) User ID: 36C0024

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1 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Finance Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial Statements. Resources: To download the survey materials for this component: Survey Materials To access your prior year data submission for this component: Reported Data If you have questions about completing this survey, please contact the IPEDS Help Desk at

2 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Finance - Public institutions Reporting Standard Please indicate which reporting standards are used to prepare your financial statements: GASB (Governmental Accounting Standards Board), using standards of GASB 34 & 35 FASB (Financial Accounting Standards 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.

3 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Finance - Public institutions General Information GASB-Reporting Institutions (aligned form) To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statements (GPFS). Please refer to the instructions specific to each screen of the survey for details 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, 212.) Beginning: month/year (MMYYYY) Month: Year: And ending: month/year (MMYYYY) Month: Year: 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.) Unqualified Qualified Don't know (Explain in (Explain in box below) box below) 3. Reporting Model 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. Intercollegiate Athletics 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 box below) 5. Endowment Assets Does this institution or any of its foundations or other affiliated organizations own endowment assets? Yes - (report endowment assets) No You may use the space below to provide context for the data you've reported above.

4 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part A - Statement of Net Assets Most recent fiscal year ending before October 212 If your institution is a parent institution then the amounts reported in Parts A and D should include ALL of your child institutions Line no. Current year amount Prior year amount Current Assets 1 Total current assets 35,931,239 55,224,345 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 292,146, ,66,157 4 Other noncurrent assets CV=[A5-A31] 66,279,957 6,31,33 5 Total noncurrent assets 352,177, ,94,114 6 Total assets CV=(A1+A5) 41,164, ,18,758 Current Liabilities 7 Long-term debt, current portion 5,382,762 4,628,356 8 Other current liabilities CV=(A9-A7) 5,728,318 36,246,983 9 Total current liabilities 41,629,745 55,356,674 Noncurrent Liabilities 1 Long-term debt 298,28,692 29,292, Other noncurrent liabilities CV=(A12-A1) 47,331,897 4,24, Total noncurrent liabilities 338,233, ,624, Total liabilities CV=(A9+A12) 392,98,99 379,863,264 Net Assets 14 Invested in capital assets, net of related debt 23,914,293 23,466, Restricted-expendable 19,623,16 18,7, Restricted-nonexpendable 298, , Unrestricted -33,652,629-35,59,627 CV=[A18-(A14+A15+A16)] 18 Total net assets 8,183,469 8,245,494 CV=(A6-A13)

5 You may use the space below to provide context for the data you've reported above.

6 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part A - Statement of Net Assets (Page 2) Most recent fiscal year ending before October 212 Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land & land improvements 2,559, 2,559, 22 Infrastructure 12,79 28, Buildings 453,376, ,397, Equipment, including art and library collections 12,45,255 12,837, Construction in progress 1,27,983 18,68,468 Total for Plant, Property and Equipment 56,754, ,696,49 CV = (A21+.. A27) 28 Accumulated depreciation 172,722, ,777, Intangible assets, net of accumulated amortization 25, 25, 34 Other capital assets You may use the space below to provide context for the data you've reported above.

7 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part E - Scholarships and Fellowships Most recent fiscal year ending before October 212 DO NOT REPORT FEDERAL DIRECT STUDENT LOANS (FDSL) ANYWHERE IN THIS SECTION Line No. Source Current year amount Prior year amount 1 Pell grants (federal) 3,16,83 29,782,912 2 Other federal grants (Do NOT include FDSL amounts) 1,147,216 56,7 3 Grants by state government 15,125,393 16,318,989 4 Grants by local government 893,61 5 Institutional grants from restricted resources 6,729,95 3,54,639 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 9,918,598 4,131,5 7 Total gross scholarships and fellowships 58,187,158 6,31,28 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 32,614,431 36,678,583 9 Discounts & allowances applied to sales & services of auxiliary enterprises 1 Total discounts & allowances CV=(E8+E9) 36,678,583 32,614, Net scholarships and fellowships expenses after deducting discounts & allowances CV= (E7-E1) This amount will be carried forward to C1 of the expense section. 23,352,625 25,572,727 You may use the space below to provide context for the data you've reported above.

8 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No. Source of Funds Current year amount Prior year amount Operating Revenues 1 Tuition & fees, after deducting discounts & allowances 9,592,58 1,999,27 Grants and contracts - operating 2 Federal operating grants and contracts 2,82,289 2,135,483 3 State operating grants and contracts 18,44,249 2,111,894 4 Local government/private operating grants and contracts 8,146,482 7,988,258 4a Local government operating grants and contracts 1,264, ,95 4b Private operating grants and contracts 6,723,382 7,781,532 5 Sales & services of auxiliary enterprises, 2,15,617 after deducting discounts & allowances 1,944,418 6 Sales & services of hospitals, after deducting patient contractual allowances 26 Sales & services of educational activities 7 Independent operations 8 Other sources - operating 3,918,932 3,619,7 CV=[B9-(B1+...+B7)] 9 Total operating revenues 125,62, ,256,416

9 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No.Source of funds Current year amount Prior year amount Nonoperating Revenues 1 Federal appropriations 11 State appropriations 58,848,67 57,888, Local appropriations, education district taxes, & similar support 161, ,5 Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student 3,16,83 Loans 29,782, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations 38, , Investment income 1,22, , Other nonoperating revenues CV=[B19-(B1+...+B17)] 3,889,87 2,87,87 19 Total nonoperating revenues 93,551,384 92,29, Total operating and nonoperating revenues CV=[B19+B9] 229,465, ,614, month Student FTE from E12 15,592 15, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 14,717 14,457

10 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 2 Capital appropriations 35,836,23 37,55, Capital grants & gifts 22 Additions to permanent endowments 23 Other revenues & additions CV=[B24-(B2+...+B22)] 24 Total other revenues and additions 35,836,23 37,55, Total all revenues and other additions CV=[B9+B19+B24] 266,521,87 254,45,235 You may use the space below to provide context for the data you've reported above.

11 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part C - Expenses and Other Deductions Line No. Most recent fiscal year ending before October 212 Report Total Operating AND Nonoperating Expenses in this section Description Total amount Salaries & wages Employee fringe benefits Operation and maintenance Depreciation Interest All of plant other Expenses and Deductions 1 Instruction 6,768,18 115,855, ,766,85 73,339,352 29,817,296 3,399,285 2,365,481 2,77,328 2 Research 998,728 2,769,682 1,179, , ,252 95,511 83,876 2,662,248 3 Public service 29,819 74,852 27,12 2,8 6,863 4,776 4,194 59,787 5 Academic support 23,833,83 5,184,81 2,244,493 6,75,78 4,227,94 3,712,99 2,387,943 22,281,45 6 Student services 28,615,55 12,727,41 5,7,513 2,628,384 1,845,537 1,66,225 4,8,445 26,993,394 7 Institutional support 49,198,81 16,14,585 6,821,295 1,163,543 7,72,566 6,211,15 2,915,797 47,254,978 8 Operation & maintenance 14,855,564 of plant (see instructions) 5,59,69 2,429,233-22,875,46 1 Scholarships and fellowships expenses, excluding discounts & allowances (from E11) 23,352,625 23,352,625 25,572, Auxiliary enterprises 1,86,299 3,634, , , , , ,779 3,563,45 12 Hospital services 13 Independent operations 14 Other expenses & deductions 14,1,912 14,1,912 1,74,53 CV=[C19-(C1+...+C13)] 19 Total expenses & deductions 263,257, ,534,997 46,826,66 15,936,124 13,979,326 71,98,24 254,983,675 Prior year amount 254,983, ,724,872 46,65,618 15,558,711 12,4,731 67,648, month Student FTE 15,592 15,122 from E12 21 Total expenses and 16,884 16,862 deductions per student FTE CV=[C19/C2] You may use the space below to provide context for the data you've reported above. PY Total Amount

12 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part D - Summary of Changes In Net Assets Most recent fiscal year ending before October 212 Line No. Description Current year amount Prior year amount 1 Total revenues & other additions (from B25) 266,521,87 254,45,235 2 Total expenses & deductions (from C19) 263,257, ,983,675 3 Change in net assets during year CV=(D1-D2) 3,264, ,44 4 Net assets beginning of year -3,64,25 8,245,494 5 Adjustments to beginning net assets and other gains or losses -3,326,62 11,843,139 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) 8,183,469 8,245,494 You may use the space below to provide context for the data you've reported above.

13 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part H - Details of Endowment Assets Most recent fiscal year ending before October 212 Line No. Value of Endowment Assets Market Value Prior Year Amounts Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution. 1 Value of endowment assets at the beginning of the fiscal year 93,452,359 11,554,722 2 Value of endowment assets at the end of the fiscal year 11,554,722 17,2,393 You may use the space below to provide context for the data you've reported above.

14 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part J - Revenue Data for Bureau of Census Source and type Total for all funds and operations (includes endowment funds, but excludes component units) Most recent fiscal year ending before October 212 Amount Education and Auxiliary enterprises Hospitals Agriculture general/independent extension/experiment operations services (1) (2) (3) (4) (5) 1 Tuition and fees 137,677,79 137,677,79 2 Sales and 1,944,418 1,944,418 services 3 Federal 2,135,483 grants/contracts (excludes Pell Grants) 2,135,483 Revenue from the state government: 4 State 94,944,6 appropriations, current & capital 94,944,6 5 State grants and contracts Revenue from local governments: 6 Local appropriation, current & capital 7 Local government grants/contracts 8 Receipts from property and non-property taxes 9 Gifts and private grants, including capital grants 1 Interest earnings 11 Dividend earnings 12 Realized capital gains 8,43,76 255, ,387 2,111, ,5 364,95 You may use the space below to provide context for the data you've reported above. 2,111, ,5 364,95

16 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part K - Expenditure Data for Bureau of Census Category Total for all funds and operations (includes endowment funds, but excludes component units) Most recent fiscal year ending before October 212 Amount Education and general/ Auxiliary enterprises Hospitals Agriculture extension/ independent operations experiment services (1) (2) (3) (4) (5) 1 Salaries and wages 114,534, ,63, ,666 2 Employee benefits, total 46,826,66 46,596, ,835 3 Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 34,616,73 other than salaries Capital outlay: 5 Construction 11,447,23 6 Equipment purchases 2,46,829 2,46,829 7 Land purchases 8 Interest on debt outstanding, all funds & activities 9 Scholarships/fellowships 6,31,28 6,31,28 You may use the space below to provide context for the data you've reported above. 32,756,45 1,86,298 11,447,23

17 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part L - Debt and Assets, page 1 Most recent fiscal year ending before October 212 Debt Category Amount 1 Long-term debt outstanding at beginning of fiscal year 2 Long-term debt issued during fiscal year 3 Long-term debt retired during fiscal year 4 Long-term debt outstanding at end of fiscal year 5 Short-term debt outstanding at beginning of fiscal year 6 Short-term debt outstanding at end of fiscal year You may use the space below to provide context for the data you've reported above.

18 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Part L - Debt and Assets, page 2 Most recent fiscal year ending before October 212 Assets Category 7 Total cash and security assets held at end of fiscal year in sinking or debt service funds Amount 8 Total cash and security assets held at end of fiscal year in bond funds 9 Total cash and security assets held at end of fiscal year in all other funds You may use the space below to provide context for the data you've reported above.

19 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Prepared by This survey component was prepared by: Keyholder SFA Contact HR Contact Finance Contact Other Name: How long did it take to prepare this survey component? hours minutes The name of the preparer is being collected so that we can follow up with the appropriate person in the event that there are questions concerning the data. The Keyholder will be copied on all correspondence to other preparers. The time it took to prepare this component is being collected so that we can continue to improve our estimate of the reporting burden associated with IPEDS. Please include in your estimate the time it took for you to review instructions, query and search data sources, complete and review the component, and submit the data through the Data Collection System. Thank you for your assistance.

20 Institution: CUNY Bernard M Baruch College (19512) Summary Finance Survey Summary User ID: 36C24 IPEDS collects important information regarding your institution. All data reported in IPEDS survey components become available in the IPEDS Data Center and appear as aggregated data in various Department of Education reports. Additionally, some of the reported data appears specifically for your institution through the College Navigator website and is included in your institution s Data Feedback Report (DFR). The purpose of this summary is to provide you an opportunity to view some of the data that, when accepted through the IPEDS quality control process, will appear on the College Navigator website and/or your DFR. College Navigator is updated approximately three months after the data collection period closes and Data Feedback Reports will be available through the ExPT and sent to your institution s CEO in November 213. Please review your data for accuracy. If you have questions about the data displayed below after reviewing the data reported on the survey screens, please contact the IPEDS Help Desk at: or ipedshelp@rti.org. Core Revenues Revenue Source Reported values Percent of total core revenues Core revenues per FTE enrollment Tuition and fees $1,999,27 38% $6,478 Government appropriations $58,2,183 22% $3,721 Government grants and contracts $52,395,239 2% $3,36 Private gifts, grants, and contracts $8,43,76 3% $516 Investment income $255,811 % $16 Other core revenues $44,863,936 17% $2,877 Total core revenues $264,577,452 1% $16,969 Total revenues $266,521,87 $17,94 Core revenues include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment income; other operating and nonoperating sources; and other revenues and additions. Core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations. Core Expenses Expense function Reported values Percent of total core expenses Core expenses per FTE enrollment Instruction $117,766,85 45% $7,553 Research $2,769,682 1% $178 Public service $74,852 % $5 Academic support $23,833,83 9% $1,529 Institutional support $49,198,81 19% $3,155 Student services $28,615,55 11% $1,835 Other core expenses $37,363,537 14% $2,396 Total core expenses $259,623,3 1% $16,651

21 Core Expenses Total expenses $263,257,293 $16,884 Core expenses include expenses for instruction, research, public service, academic support, institutional support, student services, operation and maintenance of plant, depreciation, scholarships and fellowships expenses, other expenses, and nonoperating expenses. Calculated value FTE enrollment 15,592 The full-time equivalent (FTE) enrollment used in this report is the sum of the institution s FTE undergraduate enrollment and FTE graduate enrollment (as calculated from or reported on the 12-month Enrollment component). FTE is estimated using 12- month instructional activity (credit and/or contact hours). All doctor s degree students are reported as graduate students.

22 Institution: CUNY Bernard M Baruch College (19512) Edit Report User ID: 36C24 Finance CUNY Bernard M Baruch College (19512) Source Description Severity Resolved Options Screen: Assets Upload File This number should be greater than zero. Please explain. (Error #5148) Explanation Yes Reason: Other than the operation result, the unrestricted net assets in deficit is primarily attributable to recording: 1) the liabilities of accrued compensated vacation leaves and accumulated sick leaves in accordance with GASB Statement No. 16, Accounting for Compensated Absences, and 2) the liabilities for postemployment benefits to employees in accordance with GASB Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. Screen: Revenues Part 3 Perform Edits This number should not be zero or blank. Please verify. (Error #5231) Confirmation Yes Related Revenues Part 3 Screens:

Finance Institution: CUNY John Jay College of Criminal Justice (190600) User ID: 36C0024

Finance Institution: CUNY John Jay College of Criminal Justice (190600) User ID: 36C0024 Finance 212-13 Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial