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

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1 Finance Institution: University of Wisconsin-Parkside (240374) 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 changes made to the Finance data collection from the collection. The finance form for private for-profit schools have been revised to make it more comparable with the finance public and private not-for-profit forms. 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, 2014.) Beginning: month/year (MMYYYY) Month: 7 Year: 2013 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? Yes - (report endowment assets) No

4 Part A - Statement of Financial 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 no. Current year amount Prior year amount Current Assets 01 Total current assets 17,976,942 17,056,575 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 127,945, ,599, Other noncurrent assets 3,186,724 2,992,123 CV=[A05-A31] 05 Total noncurrent assets 131,132, ,591, Total assets CV=(A01+A05) 149,109, ,648,477 Current Liabilities 07 Long-term debt, current portion 2,997,715 2,812, Other current liabilities 4,964,362 4,358,348 CV=(A09-A07) 09 Total current liabilities 7,962,077 7,170,360 Noncurrent Liabilities 10 Long-term debt 42,627,037 44,033, Other noncurrent liabilities 569, ,038 CV=(A12-A10) 12 Total noncurrent liabilities 43,196,588 44,646, Total liabilities CV=(A09+A12) 51,158,665 51,817,023 Net Assets 14 Invested in capital assets, net of related debt 82,320,782 86,754, Restricted-expendable 8,044,622 9,281, Restricted-nonexpendable 801, , Unrestricted 6,783,406 5,080,091 CV=[A18-(A14+A15+A16)] 18 Total net assets CV=(A06-A13) 97,950, ,831,454

5 Part A - Statement of Financial Position (Page 2) Line No. Description Capital Assets Ending balance Prior year Ending balance 21 Land and land improvements 2,159,079 2,159, Infrastructure 13,251,326 13,251, Buildings 149,049, ,864, Equipment, including art and library collections 38,555,465 39,196, Construction in progress 530, ,108 Total for Plant, Property and Equipment 203,545, ,851,735 CV = (A21+.. A27) 28 Accumulated depreciation 75,600,085 70,251, Intangible assets, net of accumulated amortization Other capital assets 0 0

6 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) 8,380,026 8,181, Other federal grants (Do NOT include FDSL amounts) 462, , Grants by state government 20, , Grants by local government Institutional grants from restricted resources 614, , Institutional grants from unrestricted resources 1,226, ,666 CV=[E07-(E E05)] 07 Total gross scholarships and fellowships 10,704,405 9,993,326 Discounts and Allowances 08 Discounts and allowances applied to tuition and fees 5,823,823 6,091, Discounts and allowances applied to sales and services of 1,058, ,234 auxiliary enterprises 10 Total discounts and allowances CV=(E08+E09) 6,881,905 6,927, 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. 3,822,500 3,065,704

7 Part B - Revenues and Other Additions Line Source of Funds No. Operating Revenues 01 Tuition and fees, after deducting discounts & Current year amount Prior year amount 19,537,346 18,835,181 allowances Grants and contracts - operating 02 Federal operating grants and contracts 1,386,817 1,503, State operating grants and contracts 131,612 74, Local government/private operating grants and 475, ,660 contracts 04a Local government operating grants and 41,905 69,090 contracts 04b Private operating grants and contracts 434, , Sales and services of auxiliary enterprises, 6,395,221 5,094,507 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 1,457,618 2,113, Independent operations Other sources - operating 5,885,362 5,818,775 CV=[B09-(B B07)] 09 Total operating revenues 35,269,897 34,248,147

8 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 10 Federal appropriations State appropriations 21,664,431 21,898, Local appropriations, education district taxes, and similar support Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student Loans 0 0 8,380,026 8,325, State nonoperating grants Local government nonoperating grants Gifts, including contributions from affiliated 657, ,985 organizations 17 Investment income 201, , Other nonoperating revenues 70, ,459 CV=[B19-(B B17)] 19 Total nonoperating revenues 30,973,271 30,865, Total operating and nonoperating revenues 66,243,168 65,113,371 CV=[B19+B09] month Student FTE from E12 3,801 3, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 17,428 16,943

9 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 20 Capital appropriations 1,689,278 3,124, Capital grants and gifts 36,684 61, Additions to permanent endowments 3,172 18, Other revenues and additions 646,845 1 CV=[B24-(B B22)] 24 Total other revenues and additions 2,375,979 3,204, Total all revenues and other additions CV=[B09+B19+B24] 68,619,147 68,318,086

10 Part C - Expenses and Other Deductions Report Total Operating AND Nonoperating Expenses in this section Line No. Description Total Salaries and DepreciationInterest All other PY Total amount wages Amount Employee fringe benefits Operation and maintenance of plant Expenses and Deductions 01 Instruction 23,741,727 12,824,473 4,259,128 3,695,781 1,637,099 1,325,246 23,934, Research 394, ,790 41,245 61,422 27, , , Public service 2,540,293 1,004, , , , ,370 2,542, Academic support 9,741,184 4,233,983 1,698,107 1,514, ,737 13,948 1,610,209 9,677, Student services 12,404,877 5,212,755 2,258,986 1,929, ,909 6,719 2,141,536 12,845, Institutional support 6,942,012 3,287,866 1,503,996 1,078, ,743 13, ,263 6,371, Operation and maintenance of plant (see instructions) 10 Scholarships and fellowships expenses, excluding discounts and allowances (from E11) 0 2,167,296 1,048,688-9,929, ,236 56,849 5,849, ,822,500 3,822,500 3,065, Auxiliary enterprises 10,013, , ,789 1,253, ,351 1,959,583 5,408,823 8,459, Hospital services Independent operations Other expenses and deductions 2,799,291 2, , ,567,829 3,093,333 CV=[C19-(C C13)] 19 Total expenses and deductions 72,399,927 29,441,856 11,431, ,433,058 2,050,729 24,042,661 70,378,702 Prior year amount 70,378,702 29,884,762 11,522,574 5,513,649 2,210,335 21,247, month Student FTE from E12 3,801 3, Total expenses and deductions per student FTE CV=[C19/C20] 19,048 18,313

11 Part D - Summary of Changes In Net Position Line Description Current year Prior year No. amount amount 01 Total revenues and other additions (from B25) 68,619,147 68,318, Total expenses and deductions (from C19) 72,399,927 70,378, Change in net position during year -3,780,780-2,060,616 CV=(D01-D02) 04 Net position beginning of year 101,731, ,892, Adjustments to beginning net position and other gains 0 0 or losses CV=[D06-(D03+D04)] 06 Net position end of year (from A18) 97,950, ,831,454

12 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 4,950,271 4,297, Value of endowment assets at the end of the fiscal year 5,550,342 4,950,271

13 Part J - Revenue Data for Bureau of Census Source and type Amount Total for all Education and funds general/independent and operations operations (includes endowment funds, but excludes component units) Auxiliary HospitalsAgriculture enterprises extension/experiment services (1) (2) (3) (4) (5) 01Tuition and fees 25,361,169 25,361,169 02Sales and services 8,910,921 1,457,618 7,453, Federal grants/contracts (excludes Pell Grants) 1,653,503 1,653, Revenue from the state government: 04State appropriations, current & capital 05State grants and contracts Revenue from local governments: 06Local appropriation, current & capital 07Local government grants/contracts 08Receipts from property and nonproperty taxes 09Gifts and private grants, including capital grants 21,664,431 21,664, , , ,905 41, ,127,880 10Interest earnings 17,962 11Dividend 20,089 earnings 12Realized capital 50,660 gains

14 Part K - Expenditure Data for Bureau of Census Category Amount Total for all funds and operations (includes endowment funds, but excludes component units) Education and general/ independent operations Auxiliary enterprises HospitalsAgriculture extension/ experiment services (1) (2) (3) (4) (5) 01Salaries and wages 29,441,856 28,845, , Employee benefits, total 11,431,623 11,191, , Payment to state retirement funds (maybe included in line 02 above) 2,213,253 2,162,809 50, Current expenditures other 17,453,380 11,962,197 5,491, than salaries Capital outlay: 05Construction 349, ,722 14, Equipment purchases 125, ,908 13, Land purchases Interest on debt outstanding, 2,050,729 all funds and activities 09Scholarships/fellowships 10,704,405 10,704,405

15 Part L - Debt and Assets, page 1 Debt Category Amount 01 Long-term debt outstanding at beginning of fiscal year 46,438, Long-term debt issued during fiscal year 6,602, Long-term debt retired during fiscal year -819, Long-term debt outstanding at end of fiscal year 44,845, Short-term debt outstanding at beginning of fiscal year 0 06 Short-term debt outstanding at end of fiscal year 0

16 Part L - Debt and Assets, page 2 Assets Category Amount 07Total cash and security assets held at end of fiscal year in sinking or debt service funds 0 08Total cash and security assets held at end of fiscal year in bond funds 0 09Total cash and security assets held at end of fiscal year in all other funds 12,655,616

17 Prepared by This survey component was prepared by: Keyholder SFA Contact HR Contact Finance Contact Academic Library 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.

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 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 $19,537,346 31% $5,140 State appropriations $21,664,431 35% $5,700 Local appropriations $0 0% $0 Government grants and contracts $9,940,360 16% $2,615 Private gifts, grants, and contracts $1,091,195 2% $287 Investment income $201,029 0% $53 Other core revenues $9,789,565 16% $2,576 Total core revenues $62,223, % $16,370 Total revenues $68,619,147 $18,053 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. Core Expenses Expense function Reported values Percent of total core expenses Core expenses per FTE enrollment Instruction $23,741,727 38% $6,246 Research $394,576 1% $104 Public service $2,540,293 4% $668 Academic support $9,741,184 16% $2,563 Institutional support $6,942,012 11% $1,826 Student services $12,404,877 20% $3,264 Other core expenses $6,621,791 11% $1,742 Total core expenses $62,386, % $16,413 Total expenses $72,399,927 $19,048 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. Calculated value

19 FTE enrollment 3,801 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 Edit Report Finance University of Wisconsin-Parkside (240374) Source Description Severity Resolved Options Screen: Expenses Screen Entry The amount of interest expenses allocated to instruction on line 01 is outside the expected range of between 205,073 and 1,435,510 compared to the total interest expenditures reported across all functional expense categories. Please correct your data or contact the IPEDS Help Desk for assistance. (Error #5178) Fatal Yes Reason: Overridden by administrator. Confirmed correct: The majority of the current debt owed is GPR-funded and supported by the State of Wisconsin CAFR. Same override in PY. JDP Screen: Net Position Upload File The reported value of Net position beginning of year (line 04) is Explanation Yes expected to be equal to the prior year amount of Net position end of year (line 06). Please correct your data or explain. (Error #5303) Reason: Fiscal Year 2013 net position was restated to reflect changes from implementation of GASB 65 in Fiscal Year Perform Edits The calculated amount of change in net position during the year in Part D (line 03) is expected to be greater than zero. Please confirm that the data reported are correct. (Error #5202) Related Net Position Screens: Confirmation Yes

Finance Institution: North Carolina State University at Raleigh (199193) User ID: P

Finance Institution: North Carolina State University at Raleigh (199193) User ID: P Finance 2012-13 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