Finance Institution: CUNY John Jay College of Criminal Justice (190600) User ID: 36c0021

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1 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 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 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, 211.) Beginning: month/year Month: 7 Year: 21 (MMYYYY) And ending: month/year Month: 6 Year: 211 (MMYYYY) 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.) Unqualified Qualified (Explain in box below) Don't know (Explain in 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

4 Part A - Statement of Net Assets Line no. Current year amount Prior year amount Current Assets 1 Total current assets 31,31,166 29,682,351 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 36,762,919 39,456,41 4 Other noncurrent assets 529,678, ,534,749 CV=[A5-A31] 5 Total noncurrent assets 566,441, ,991,159 6 Total assets CV=(A1+A5) 597,742,37 451,673,51 Current Liabilities 7 Long-term debt, current portion 12,72,593 8 Other current liabilities CV=(A9-A7) 3,149,497 25,312,17 9 Total current liabilities 3,149,497 37,384,7 Noncurrent Liabilities 1 Long-term debt 493,555,544 33,449, Other noncurrent liabilities CV=(A12-A1) 28,95,32 27,35,14 12 Total noncurrent liabilities 522,55,846 33,484,63 13 Total liabilities CV=(A9+A12) 552,655, ,869,33 Net Assets 14 Invested in capital assets, net of related debt 57,282,384 97,692, Restricted-expendable 12,641,369 7,47, Restricted-nonexpendable 48,725 48, Unrestricted CV=[A18-(A14+A15+A16)] 18 Total net assets CV=(A6-A13) -24,885,514-2,985,97 45,86,964 83,84,27

6 Part A - Statement of Net Assets (Page 2) Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land & land improvements 15,693, 15,693, 22 Infrastructure 1,768,595 1,768, Buildings 13,96,631 13,828, Equipment, including art and library collections 12,851,893 11,66, Construction in progress 51,16,59 358,828,827 Total for Plant, Property and Equipment 635,434,79 491,725,823 CV = (A21+.. A27) 28 Accumulated depreciation 81,822,137 77,751, Intangible assets, net of accumulated amortization 332,38 332,38 34 Other capital assets

7 Part B - Revenues and Other Additions Line No. Source of Funds Current year amount Prior year amount Operating Revenues 1 Tuition & fees, after deducting discounts & allowances 44,844,981 43,84,185 Grants and contracts - operating 2 Federal operating grants and contracts 8,515,55 7,96,349 3 State operating grants and contracts 13,381,422 25,362,282 4 Local government/private operating grants and contracts 8,634,383 4,758,448 4a Local government operating grants and contracts 4,913,56 1,627,681 4b Private operating grants and contracts 3,72,877 3,13,767 5 Sales & services of auxiliary enterprises, 63, ,31 after deducting discounts & allowances 6 Sales & services of hospitals, after deducting patient contractual allowances 26 Sales & services of educational activities 7 Independent operations 8 Other sources - operating CV=[B9-(B1+...+B7)] 2,58,674 3,659,42 9 Total operating revenues 78,515,9 86,566,715

8 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 1 Federal appropriations 11 State appropriations 58,54,138 54,3, Local appropriations, education district taxes, & similar support 6,235,57 7,729,44 Grants-nonoperating 13 Federal nonoperating grants 33,751,945 31,396, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations 3,39,539 49, Investment income 11,511 52,58 18 Other nonoperating revenues CV=[B19-(B1+...+B17)] 13,92,434 1,59, Total nonoperating revenues 115,849,624 94,768, Total operating and nonoperating revenues CV=[B19+B9] 194,364, ,335, month Student FTE from E12 CV=[B28a+B28b] 12,121 28a Undergraduates 1,842 28b Graduates 1, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 16,35

9 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 2 Capital appropriations 59,972,624 28,158,74 21 Capital grants & gifts 22 Additions to permanent endowments 23 Other revenues & additions CV=[B24-(B2+...+B22)] 24 Total other revenues and additions 59,972,624 28,158,74 25 Total all revenues and other additions CV=[B9+B19+B24] 254,337,338 29,493,147

10 Part C - Expenses and Other Deductions Line Description Total amount Salaries & wages Employee fringe benefits Operation and Depreciation Interest All PY Total No. maintenance of plant other Amount Expenses and Deductions 1 Instruction 95,867,947 56,18,855 24,95,152 3,726,67 633,191 3,81,628 7,367,451 93,375,639 2 Research 2,771,82 6,12,33 2,353,76 491, ,828 33, ,586 5,668,862 3 Public service 16,4 354, ,965 5,229 3, ,75 515,156 5 Academic support 2,14,812 18,187,11 3,311,252 1,126,362 5,813, ,767 4,87,282 13,732,467 6 Student services 2,529,96 21,159,365 8,979,155 3,574,48 3,42, ,25 2,516,265 16,974,16 7 Institutional support 2,144,97 41,734,96 11,831,463 5,62,683 11,95,537 1,885,222 9,175,31 27,37,325 8 Operation & 18,962,697 4,46,393 1,826,16-24,835,16 maintenance of plant (see instructions) 1 Scholarships and 25,161,572 25,161,572 23,589,761 fellowships expenses, excluding discounts & allowances 11 Auxiliary enterprises 1,998,81 5,11,42 1,31, , , ,33 789,92 5,411, Hospital services 13 Independent operations 14 Other expenses & deductions CV=[C19-(C1+...+C13)] 3,686, ,686,726 6,827, Total expenses & deductions 217,274,135 87,799,369 37,794,2 4,219,686 2,536,445 66,924, ,133,122 Prior year amount 193,133,122 9,155,336 34,33,211 4,133,43 329,94 64,481, month Student FTE 12,121 from E12 CV=[C2a+C2b] 2a Undergraduates 1,842 2b Graduates 1, Total expenses and deductions per student FTE CV=[C19/C2] 17,925

11 Part D - Summary of Changes In Net Assets Line No. Description Current year amount Prior year amount 1 Total revenues & other additions (from B25) 254,337,338 29,493,147 2 Total expenses & deductions (from C19) 217,274, ,133,122 3 Change in net assets during year CV=(D1-D2) 37,63,23 16,36,25 4 Net assets beginning of year 83,84,27 63,494,862 5 Adjustments to beginning net assets and other gains or losses -75,78,446 3,949,32 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) 45,86,964 83,84,27

12 Part E - Scholarships and Fellowships Line No. Source Current year amount Prior year amount 1 Pell grants (federal) 33,751,945 31,396,526 2 Other federal grants 1,533,9 1,294,621 3 Grants by state government 16,948,321 2,73,96 4 Grants by local government 1,465,485 1,682,636 5 Institutional grants from restricted resources 3,947, ,416 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 815,515 2,771,44 7 Total gross scholarships and fellowships 58,462,319 57,367,59 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 33,3,747 33,777,748 9 Discounts & allowances applied to sales & services of auxiliary enterprises CV= (E1-E8) 1 Total discounts & allowances CV=(E7-E11) 33,3,747 33,777, Net scholarships and fellowships expenses after deducting discount & allowances (from C1) 25,161,572 23,589,761

13 Part H - Details of Endowment Assets 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 2,821,84 3,122,271 2 Value of endowment assets at the end of the fiscal year 3,122,271 4,178,697

14 Part J - Revenue Data for Bureau of Census Source and type Amount Total for all funds and operations (includes Education and general/independent operations Auxiliary enterprises Hospitals Agriculture extension/experiment services endowment funds, but excludes component units) (1) (2) (3) (4) (5) 1 Tuition and fees 78,145,728 78,145,728 2 Sales and 63,575 63,575 services 3 Federal 8,515,55 8,515,55 grants/contracts (excludes Pell Grants) Revenue from the state government: 4 State 118,512, ,512,762 appropriations, current & capital 5 State grants 13,381,422 13,381,422 and contracts Revenue from local governments: 6 Local 6,235,57 6,235,57 appropriation, current & capital 7 Local 4,913,56 4,913,56 government grants/contracts 8 Receipts from property and non-property taxes 9 Gifts and private grants, 7,111,416 including capital grants 1 Interest earnings 11 Dividend earnings 11, Realized capital 1,365 gains

15 Part K - Expenditure Data for Bureau of Census Category Amount Total for all funds and operations (includes Education and general/ independent operations Auxiliary enterprises Hospitals Agriculture extension/ experiment services endowment funds, but excludes component units) (1) (2) (3) (4) (5) 1 Salaries and wages 87,799,368 86,767,842 1,31,526 2 Employee benefits, total 37,794,199 37,621, ,987 3 Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 38,76,137 36,78,59 other than salaries Capital outlay: 1,998,78 5 Construction 142,43, ,43,853 6 Equipment purchases 1,381,364 1,381,364 7 Land purchases 8 Interest on debt outstanding, all funds & activities 9 Scholarships/fellowships 58,462,319 58,462,319

16 Part L - Debt and Assets, page 1 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

17 Part L - Debt and Assets, page 2 Assets Category 7 Total cash and security assets held at end of fiscal year in sinking or debt service funds 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 Amount

18 Summary Finance Survey Summary 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 212. 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 $44,844,981 18% $3,7 Government appropriations $64,775,195 26% $5,344 Government grants and contracts $6,561,928 24% $4,996 Private gifts, grants, and contracts $7,111,416 3% $587 Investment income $11,511 % $1 Other core revenues $76,41,732 3% $6,33 Total core revenues $253,76,763 1% $2,931 Total revenues $254,337,338 $2,983 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 $95,867,947 45% $7,99 Research $6,12,33 3% $496 Public service $354,235 % $29 Academic support $18,187,11 9% $1,5 Institutional support $41,734,96 2% $3,443 Student services $21,159,365 1% $1,746

19 Core Expenses Other core expenses $28,848,299 14% $2,38 Total core expenses $212,164,93 1% $17,54 Total expenses $217,274,135 $17,925 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 12,121 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.

20 Institution: CUNY John Jay College of Criminal Justice (196) Edit Report Finance Source Description Severity Resolved Options Screen: Assets Upload File This number should be greater than zero. Please explain. (Error #5148) Explanation Yes Back to survey data 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. Upload File The number entered, 552,655,343, does not lie within the expected range of between 183,934,652 and 551,83,954 when compared to last year's value. Please explain the difference if the value reported is correct. (Error #532) Explanation Yes Back to survey data Reason: The variance was mainly due to the refinement in the methodology for allocating capital assets, and related long-term debts from University Management to each College. Screen: Part 3 Perform Edits This number should not be zero or blank. Please verify. (Error #5231) Related Part 3 Screens: Screen: Part 1 Screen The number entered, 2,536,445, Entry has an expected range of between 164,97 and 494,91 based on last year's amount. Please explain this difference. (Error #531) Reason: Confirmation Yes Back to survey data Explanation Yes Back to survey data

21 The variance was mainly due to the refinement in the methodology for allocating capital assets, and related long-term debts from University Management to each College. Screen: Net Assets Perform Edits The amount of adjustments to beginning net assets is not within the expected range. Please explain. (Error #5184) Explanation Yes Back to survey data Reason: The prior period adjustment to beginning net assets was due to the refinement in the methodology for allocating capital assets, and related long-term debts from University Management to each College. Related Net Assets 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