Finance Institution: University of Wisconsin-Stevens Point (240480) User ID: 55C0011

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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. There are a few new changes to the Finance data collection: For all institutions, the expense matrix has been removed and expenses are collected by functional and natural classification categories separately, except for salaries and wages. For GASB institutions, fields to collect deferred outflows and inflows of resources separately from current assets and liabilities to comply with GASB 63 have been added. Please review the new screens and survey materials carefully. Resources: To download the survey materials for this component: Survey Materials 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, 2016.) Beginning: month/year (MMYYYY) Month: 7 Year: 2015 And ending: month/year (MMYYYY) Month: 6 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 (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? No Yes - (report endowment assets) 6. Pension Does your institution include pension liabilities, expenses, and/or deferrals for one or more defined benefit pension plans in its General Purpose Financial Statements? No Yes

4 Part A - Statement of Net Position Page 1 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 Assets 01 Total current assets 71,716,171 77,388, Depreciable capital assets, net of depreciation 157,074, ,191, Other noncurrent assets 74,453,301 24,466,547 CV=[A05-A31] 05 Total noncurrent assets 231,528, ,657, Total assets 303,244, ,046,132 CV=(A01+A05) 19 Deferred outflows of resources 37,392,181 Liabilities 07 Long-term debt, current portion 6,178,745 5,063, Other current liabilities 20,999,001 18,191,323 CV=(A09-A07) 09 Total current liabilities 27,177,746 23,255, Long-term debt 89,531,722 89,978, Other noncurrent liabilities 16,760,452 9,666,525 CV=(A12-A10) 12 Total noncurrent liabilities 106,292,174 99,645, Total liabilities 133,469, ,900,353 CV=(A09+A12) 20 Deferred inflows of resources 14,321,683 Net Position 14 Invested in capital assets, net of related debt 121,889, ,148, Restricted-expendable 32,538,694 38,031, Restricted-nonexpendable 155,167 11,165, Unrestricted 38,262,021 24,799,936 CV=[A18-(A14+A15+A16)] 18 Net position CV=[(A06+A19)-(A13+A20)] 192,844, ,145,779

5 Part A - Statement of Net Position Page 2 Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land and land improvements 27,607,096 6,073, Infrastructure 0 20,890, Buildings 268,198, ,999, Equipment, including art and library collections 60,720,148 59,585, Construction in progress 12,988,889 7,556,525 Total for Plant, Property and Equipment 369,515, ,105,065 CV = (A21+.. A27) 28 Accumulated depreciation 151,915, ,913, Intangible assets, net of accumulated amortization Other capital assets 0 0

6 Part D - Summary of Changes In Net Position If your institution is a parent institution then the amounts reported in Parts A and D should include ALL of your child institutions Line Description No. 01 Total revenues and other additions for this institution AND all of its child institutions 02 Total expenses and deductions for this institution AND all of its child institutions 03 Change in net position during year CV=(D01-D02) 04 Net position beginning of year for this institution AND all of its child institutions 05 Adjustments to beginning net position and other gains or losses CV=[D06-(D03+D04)] 06 Net position end of year for this institution AND all of its child institutions (from A18) Current year amount Prior year amount 164,808, ,280, ,109, ,266,671 3,699, , ,145, ,630, ,501, ,844, ,145,779

7 Part E - Scholarships and Fellowships DO NOT REPORT FEDERAL DIRECT STUDENT LOANS (FDSL) ANYWHERE IN THIS SECTION Line No. Scholarships and Fellowships Current year amount Prior year amount 01 Pell grants (federal) 12,360,817 12,737, Other federal grants (Do NOT include FDSL amounts) 881, , Grants by state government 4, , Grants by local government Institutional grants from restricted resources 966,101 1,083, Institutional grants from unrestricted resources 2,765,627 2,216,160 CV=[E07-(E E05)] 07 Total revenue that funds scholarships and fellowships 16,977,957 17,036,654 Discounts and Allowances 08 Discounts and allowances applied to tuition and fees 8,428,540 8,321, Discounts and allowances applied to sales and services of 2,592,041 2,196,149 auxiliary enterprises 10 Total discounts and allowances CV=(E08+E09) 11,020,581 10,517, Net scholarships and fellowships expenses after deducting discounts and allowances CV= (E07-E10) This amount will be carried forward to C10 of the expense section. 5,957,376 6,518,697

8 Part B - Revenues by Source (1) Line No. Source of Funds Current year amount Prior year amount Operating Revenues 01 Tuition and fees, after deducting discounts & allowances 51,949,316 51,358,878 Grants and contracts - operating 02 Federal operating grants and contracts 2,853,840 3,728, State operating grants and contracts 3,232,562 3,658, Local government/private operating grants and contracts 1,376,835 1,600,967 04a Local government operating grants and contracts 80,856 81,199 04b Private operating grants and contracts 1,295,979 1,519, Sales and services of auxiliary enterprises, 24,398,656 23,883,858 after deducting discounts and allowances 06 Sales and services of hospitals, 0 0 after deducting patient contractual allowances 26 Sales and services of educational activities 11,047,414 11,992, Independent operations Other sources - operating 16,105,339 15,489,681 CV=[B09-(B B07)] 09 Total operating revenues 110,963, ,711,709

9 Part B - Revenues by Source (2) Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 10 Federal appropriations State appropriations 26,793,808 28,918, Local appropriations, education district taxes, and similar support 0 0 Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student Loans 12,360,817 12,737, State nonoperating grants Local government nonoperating grants Gifts, including contributions from affiliated organizations 1,849,077 2,034, Investment income 183,693 72, Other nonoperating revenues 0 0 CV=[B19-(B B17)] 19 Total nonoperating revenues 41,187,395 43,762, Total operating and nonoperating revenues 152,151, ,474,588 CV=[B19+B09] month Student FTE from E12 8,408 8, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 18,096 17,836

10 Part B - Revenues by Source (3) Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 20 Capital appropriations 8,064,343 8,072, Capital grants and gifts 17,400 8, Additions to permanent endowments Other revenues and additions 4,575, ,547 CV=[B24-(B B22)] 24 Total other revenues and additions CV=[B25-(B9+B19)] 12,656,899 8,806, Total all revenues and other additions 164,808, ,280,656

11 Part C-1 - Expenses by Functional Classification Report Total Operating AND Nonoperating Expenses in this section Line No. Expense: Functional Classifications Total amount Prior Year Total Amount Salaries and wages Prior Year Salaries and wages (1) (2) 01 Instruction 62,415,572 60,948,742 32,099,421 33,222, Research 2,600,983 3,218,781 1,230,104 1,398, Public service 12,254,661 16,904,524 4,702,225 5,434, Academic support 12,262,164 14,672,757 5,354,143 7,000, Student services 23,115,388 22,185,829 8,986,225 9,326, Institutional support 15,360,505 13,873,970 8,041,556 7,254, Scholarships and fellowships expenses, 5,957,376 6,518,697 net of discounts and allowances (from Part E, line 11) 11 Auxiliary enterprises 24,374,478 25,032,299 5,991,898 6,396, Hospital services Independent operations Other Functional Expenses and deductions 2,767,960 1,911,072 28,395 21,219 CV=[C19-(C C13)] 19 Total expenses and deductions 161,109, ,266,671 66,433,967 74,743,884

12 Part C-2 - Expenses by Natural Classification Line No. Expense: Natural Classifications Total Amount Prior year amount 19-2 Salaries and Wages(from Part C-1,Column 2 line 19) 66,433,967 74,743, Benefits 30,318,785 26,851, Operation and Maintenance of Plant (as a natural expense) 9,522,727 12,446, Depreciation 10,001,558 10,108, Interest 3,451,191 2,718, Other Natural Expenses and Deductions 41,380,859 CV=[C (C C19-6)] 19-1 Total Expenses and Deductions 161,109, ,266,671 (from Part C-1, Line 19) month Student FTE (from E12 survey) 8,408 8, Total expenses and deductions per student FTE CV=[C19-1/C20-1] 19,161 18,959

13 Part M - Pension Information Line No. Description Current year amount Prior Year amount 01 Pension expense 4,728,407-1,891, Net Pension liability 6,660,268-6,264, Deferred inflows related to pension 14,268, , Deferred outflows related to pension 35,355,078 8,415,631

14 Part H - Details of Endowment Assets Line Value of Endowment Assets No. 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. 01 Value of endowment assets at the beginning of the fiscal year 25,109,595 21,837, Value of endowment assets at the end of the fiscal year 27,932,179 25,109,595

15 Part J - Revenue Data for the Census Bureau 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) 01Tuition and fees 60,377,856 60,377, Sales and services 38,038,111 11,047,414 26,990, Federal grants/contracts (excludes Pell Grants) 2,853,840 2,853, Revenue from the state government: 04 State appropriations, current & capital 26,793,808 26,793, State grants and contracts Revenue from local governments: 06 Local appropriation, current & capital 07 Local government grants/contracts 08 Receipts from property and non-property taxes 09 Gifts and private grants, NOT including capital grants 3,232,562 3,232, ,856 80, ,243,399 10Interest earnings 187,372 11Dividend earnings 2,655 12Realized capital gains 3,909

16 Part K - Expenditure Data for the Census Bureau Category 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) 02 Employee benefits, total 32,423,165 30,595,428 1,827, Payment to state retirement funds 4,602,571 4,234, , (maybe included in line 02 above) 04 Current expenditures including 35,677,892 25,315,424 10,362, salaries Capital outlays 05 Construction 17,896,197 17,484, , Equipment purchases 1,053,835 1,053, Land purchases 178, , Interest on debt outstanding, all funds and activities 3,451,191

17 Part L - Debt and Assets for Census Bureau, page 1 Debt Category Amount 01 Long-term debt outstanding at beginning of fiscal year 94,859, Long-term debt issued during fiscal year 10,414, Long-term debt retired during fiscal year 9,669, Long-term debt outstanding at end of fiscal year 95,603, Short-term debt outstanding at beginning of fiscal year 0 06 Short-term debt outstanding at end of fiscal year 0

18 Part L - Debt and Assets for Census Bureau, page 2 Assets Category Amount 07 Total cash and security assets held at end of fiscal year in sinking or debt service funds 5,889, 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 55,373,330

19 Prepared by This survey component was prepared by: Keyholder SFA Contact HR Contact Name: Finance Contact Academic Library Contact Other 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 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 Data Center and sent to your institution s CEO in November 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 $51,949,316 37% $6,179 State appropriations $26,793,808 19% $3,187 Local appropriations $0 0% $0 Government grants and contracts $18,528,075 13% $2,204 Private gifts, grants, and contracts $3,145,056 2% $374 Investment income $183,693 0% $22 Other core revenues $39,809,652 28% $4,735 Total core revenues $140,409, % $16,700 Total revenues $164,808,256 $19,601 Other core revenues include federal appropriations; sales and services of educational activities; other operating and nonoperating sources; and other revenues and additions (e.g., capital appropriations, capital grants and gifts, etc.). Core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations. For institutions reporting in Full parent/child relationships, core revenues per FTE enrollment amounts will not be allocated to child institutions. Core Expenses Expense function Reported values Percent of total core expenses Core expenses per FTE enrollment Instruction $62,415,572 46% $7,423 Research $2,600,983 2% $309 Public service $12,254,661 9% $1,458 Academic support $12,262,164 9% $1,458 Institutional support $15,360,505 11% $1,827 Student services $23,115,388 17% $2,749 Other core expenses $8,725,336 6% $1,038 Total core expenses $136,734, % $16,262 Total expenses $161,109,087 $19,161 Other core expenses include scholarships and fellowships, net of discounts and allowances, and other expenses. Core expenses exclude expenses from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations. For institutions reporting in Full parent/child relationships, core expenses per FTE enrollment amounts will not be allocated to child institutions. Calculated value

21 FTE enrollment 8,408 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 Edit Report Finance University of Wisconsin-Stevens Point (240480) Source Description Severity Resolved Options Screen: Revenues Part 3 Perform Edits The amount of additions to permanent endowments reported in Part B (line 22) should not be zero or blank. Please confirm that the data reported are correct. (Error #5231) Related Revenues Part 3 Screens: Screen: Pension Screen Entry The value is outside the expected range. Please correct your data or explain. (Error #5280) Reason: This is the correct number, in accordance with the requirements of GASB 68. Screen Entry The value is outside the expected range. Please correct your data or explain. (Error #5280) Confirmation Yes Explanation Yes Explanation Yes Reason: This is the correct number, in accordance with the requirements of GASB 68.

Finance Institution: University of Wisconsin-Parkside (240374) User ID: 55C0011. Overview

Finance Institution: University of Wisconsin-Parkside (240374) User ID: 55C0011. Overview Overview Finance 2016-17 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