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

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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, 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

4 Part A - Statement of Net Assets 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 31,31,166 45,258,915 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 36,762,919 37,513,785 4 Other noncurrent assets CV=[A5-A31] 616,791,42 529,678,222 5 Total noncurrent assets 566,441, ,35,187 6 Total assets CV=(A1+A5) 699,564,12 597,742,37 Current Liabilities 7 Long-term debt, current portion 7,423,74 8 Other current liabilities CV=(A9-A7) 37,543,51 3,149,497 9 Total current liabilities 3,149,497 44,966,125 Noncurrent Liabilities 1 Long-term debt 493,555, ,651, Other noncurrent liabilities CV=(A12-A1) 47,146,99 28,95,32 12 Total noncurrent liabilities 522,55, ,797, Total liabilities CV=(A9+A12) 619,763,46 552,655,343 Net Assets 14 Invested in capital assets, net of related debt 57,282,384 97,28, Restricted-expendable 12,641,369 9,99, Restricted-nonexpendable 48,725 48, Unrestricted -27,366,71-24,885,514 CV=[A18-(A14+A15+A16)] 18 Total net assets 79,8,642 45,86,964 CV=(A6-A13)

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 17,95, Equipment, including art and library collections 12,851,893 11,681,85 27 Construction in progress 51,16,59 578,973,919 Total for Plant, Property and Equipment 716,23,7 635,434,79 CV = (A21+.. A27) 28 Accumulated depreciation 81,822,137 83,846, Intangible assets, net of accumulated amortization 332,38 332,38 34 Other capital assets

7 Part E - Scholarships and Fellowships 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) 33,751,945 33,252,681 2 Other federal grants (Do NOT include FDSL amounts) 1,533,9 55,41 3 Grants by state government 16,948,321 17,76,986 4 Grants by local government 1,465, Institutional grants from restricted resources 3,947, ,576 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 7,621,69 815,515 7 Total gross scholarships and fellowships 58,462,319 59,957,222 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 33,3,747 36,943,588 9 Discounts & allowances applied to sales & services of auxiliary enterprises 1 Total discounts & allowances CV=(E8+E9) 36,943,588 33,3, Net scholarships and fellowships expenses after deducting discounts & allowances CV= (E7-E1) This amount will be carried forward to C1 of the expense section. 23,13,634 25,161,572

8 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 46,29,118 Grants and contracts - operating 2 Federal operating grants and contracts 8,515,55 8,44,992 3 State operating grants and contracts 13,381,422 22,392,66 4 Local government/private operating grants and contracts 7,5,346 8,634,383 4a Local government operating grants and contracts 4,913,56 3,72,292 4b Private operating grants and contracts 3,72,877 4,428,54 5 Sales & services of auxiliary enterprises, 63,575 after deducting discounts & allowances 682,82 6 Sales & services of hospitals, after deducting patient contractual allowances 26 Sales & services of educational activities 7 Independent operations 8 Other sources - operating 3,85,112 2,58,674 CV=[B9-(B1+...+B7)] 9 Total operating revenues 78,515,9 87,914,976

9 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 64,934,14 12 Local appropriations, education district taxes, & similar support 6,235,57 5,517,54 Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student 33,751,945 Loans 33,252, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations 3,39, , Investment income 11,511 1, Other nonoperating revenues CV=[B19-(B1+...+B17)] 15,764,19 13,92, Total nonoperating revenues 115,849, ,74, Total operating and nonoperating revenues CV=[B19+B9] 27,619,73 194,364, month Student FTE from E12 11,94 12, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 17,389 16,35

10 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 72,24,4 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 72,24,4 25 Total all revenues and other additions CV=[B9+B19+B24] 279,823, ,337,338

11 Part C - Expenses and Other Deductions Line No. 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 6,476,895 95,867,947 96,491,196 56,296,457 24,641,155 7,451, , ,742 2 Research 2,842,812 6,852,636 2,788,76 837,96 314,55 32,822 35,786 6,12,33 3 Public service 228,825 61,97 22,61 142,666 8, ,235 5 Academic support 17,296,83 2,769,416 1,29,178 9,61,773 1,2,832 1,93,48 1,53,223 18,187,11 6 Student services 21,78,723 9,516,35 3,871,81 4,433, ,515 54,389 2,287,26 21,159,365 7 Institutional support 45,279,959 12,947,656 6,358,826 19,327,814 2,16,752 2,198,96 2,43,5 41,734,96 8 Operation & maintenance 33,26,12 of plant (see instructions) 6,557,181 2,923,437-42,56,738 1 Scholarships and fellowships expenses, excluding discounts & allowances (from E11) 23,13,634 23,13,634 25,161, Auxiliary enterprises 2,32,949 4,827,58 866,759 27,454 1,36, ,93 154,75 5,11,42 12 Hospital services 13 Independent operations 14 Other expenses & deductions 23,86, ,86,58 3,686,727 CV=[C19-(C1+...+C13)] 19 Total expenses & deductions 239,32,524 91,962,64 4,336,432 4,438,254 4,835,949 97,729, ,274,135 Prior year amount 217,274,135 87,799,369 37,794,2 4,219,686 2,536,445 66,924, month Student FTE 11,94 12,121 from E12 21 Total expenses and 2,42 17,925 deductions per student FTE CV=[C19/C2] PY Total Amount

12 Part D - Summary of Changes In Net Assets Line No. Description Current year amount Prior year amount 1 Total revenues & other additions (from B25) 279,823, ,337,338 2 Total expenses & deductions (from C19) 239,32, ,274,135 3 Change in net assets during year CV=(D1-D2) 4,521,21 37,63,23 4 Net assets beginning of year 83,84,27 45,86,964 5 Adjustments to beginning net assets and other gains or losses -5,87,532-75,78,446 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) 79,8,642 45,86,964

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 3,122,271 3,396,176 2 Value of endowment assets at the end of the fiscal year 4,178,697 4,48,962

14 Part J - Revenue Data for Bureau of Census Source and type Total for all funds and operations (includes endowment funds, but excludes component units) Amount Education and Auxiliary enterprises Hospitals Agriculture general/independent extension/experiment operations services (1) (2) (3) (4) (5) 1 Tuition and fees 83,152,76 83,152,76 2 Sales and 682,82 682,82 services 3 Federal 8,44,992 grants/contracts (excludes Pell Grants) 8,44,992 Revenue from the state government: 4 State 137,138,18 appropriations, current & capital 137,138,18 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 4,654,431 1,348 4,615 22,392,66 5,517,54 3,72,292 22,392,66 5,517,54 3,72,292

16 Part K - Expenditure Data for Bureau of Census Category Total for all funds and operations (includes endowment funds, but excludes component units) Amount Education and general/ Auxiliary enterprises Hospitals Agriculture extension/ independent operations experiment services (1) (2) (3) (4) (5) 1 Salaries and wages 91,962,64 91,95, ,759 2 Employee benefits, total 4,336,431 4,65,977 27,454 3 Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 5,855,35 other than salaries Capital outlay: 5 Construction 81,791,367 6 Equipment purchases 1,415,34 1,415,34 7 Land purchases 8 Interest on debt outstanding, all funds & activities 9 Scholarships/fellowships 59,957,222 59,957,222 48,822,88 2,32,947 81,791,367

17 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

18 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 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

19 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 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 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 $46,29,118 17% $3,87 Government appropriations $7,451,158 25% $5,9 Government grants and contracts $66,762,571 24% $5,592 Private gifts, grants, and contracts $4,654,431 2% $39 Investment income $1,348 % $1 Other core revenues $91,53,36 33% $7,626 Total core revenues $279,14,932 1% $23,379 Total revenues $279,823,734 $23,436 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 $96,491,196 41% $8,81 Research $6,852,636 3% $574 Public service $61,97 % $5 Academic support $17,296,83 7% $1,449 Institutional support $45,279,959 19% $3,792 Student services $21,78,723 9% $1,765 Other core expenses $46,874,215 2% $3,926 Total core expenses $234,475,466 1% $19,638

21 Core Expenses Total expenses $239,32,524 $2,42 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 11,94 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 CUNY John Jay College of Criminal Justice (196) 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 Related Revenues Part 3 Screens: Screen: Expenses This number should not be zero or blank. Please verify. (Error #5231) Confirmation Yes Screen Entry The number entered (4,835,949) has an expected range of between 1,268,223 and 3,84,667 based on last year's amount. Please explain this difference. (Error #531) Explanation Yes 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: Endowment data Upload File Value of endowment assets (beginning of year) is expected to be equal to the prior year's value of endowment assets (end of year). Please explain. (Error #5186) Explanation Yes Reason: Explanation: The variance arises as a result of adjustment made to the opening balance to remove balances double counted previously. These amounts were accounted for by the foundations and by CUNY as well: (782,521.47)

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

Finance Institution: CUNY Bernard M Baruch College (190512) User ID: 36C0024 Institution: CUNY Bernard M Baruch College (19512) User ID: 36C24 Finance 212-13 Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic financial information from