Spring Collection - Finance - FASB NFP form

Survey Form

Page 1 of 10

Finance for private not-for-profit institutions and public institutions using FASB Reporting
Standards
(new aligned form)
Finance - Private not-for-profit institutions and Public institutions using FASB standards
Form Version
Finance - FASB Institutions
The survey for FASB has been realigned to improve commonality and comparability of the finance data,
however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you
will report finance data:
FASB (Financial Accounting Standard Board)
Aligned FASB (OPTIONAL in Fiscal Year 2007-08)
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.

http://surveys.nces.ed.gov/IPEDS/PrintForms.aspx

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Survey Form

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Finance - Private not-for-profit institutions and Public institutions using FASB standards
General Information
Finance - FASB Institutions
To the extent possible, the finance data requested in this report should be provided from your institution's audited
General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for
detailed instruction 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, 2008.)
Beginning: month/year (MMYYYY)

Month:

Year:

And ending: month/year (MMYYYY)

Month:

Year:

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. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
Yes (report endowment assets)
No
4. 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. Does your institution account for Pell grants as pass through transactions (a simple payment on the
student's account) or as federal grant revenues to the institution?

Pass through (agency)

Federal grants

Does not award Pell grants

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

http://surveys.nces.ed.gov/IPEDS/PrintForms.aspx

2/12/2009

Survey Form

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Part A - Statement of Financial Position, Page 1
Fiscal Year 2008
Report in whole dollars only
Line
No.

Assets, Liabilities, and Net Assets

Total Amount

Prior Year
Amounts

Assets
01

Long-term investments

19

Property, Plant, and Equipment, net of accumulated
depreciation

20

Intangible Assets, net of accumulated amortization

02

Total assets
Liabilities

03

Total liabilities
03a Debt related to Property, Plant, and Equipment
Net assets

04

Unrestricted net assets

05

Total restricted net assets
05a Permanently restricted net assets
05b Temporarily restricted net assets

06

Total net assets

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2/12/2009

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Part A - Statement of Financial Position, Page 2
Fiscal Year 2008
Report in whole dollars only
Line
No.

Plant, Property and Equipment

11

Land and land improvements

12

Buildings

13

Equipment, including art and library collections

15

Construction in Progress

16

Other

17

Total Plant, Property, and Equipment

18

Accumulated depreciation

19

Property, Plant, and Equipment, net of accumulated
depreciation

http://surveys.nces.ed.gov/IPEDS/PrintForms.aspx

Total Amount
End of Year

Prior Year
Amounts

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Part B - Summary of Changes in Net Assets
(Please complete Part A before providing data for Part B)
Fiscal Year 2008
Report in whole dollars only
Line No.

Revenues, Expenses, Gains and Losses

01

Total revenues and investment return

02

Total expenses
(enter a positive number)

03

Other specific changes in net assets (CV)
CV=[B04-(B01-B02)]

04

Change in net assets

05

Net assets, beginning of year

06

Adjustments to beginning of year net
assets (CV)
CV=[B07-(B04+B05)]

07

Net assets, end of year (from A06)

Total Amount

Prior Year Amounts

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

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2/12/2009

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Part C - Scholarships and Fellowships
Fiscal Year 2008
Report in whole dollars only
Line No.

Scholarships and Fellowships

01

Pell grants

02

Other federal grants

03

State grants

04

Local grants

05

Institutional grants (funded)

06

Institutional grants (unfunded)

07

Total scholarships and fellowships (CV)
CV=[C01+...+C06]

08

Allowances (scholarships) applied to tuition and fees

09

Allowances (scholarships) applied to auxiliary enterprise revenues

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Total Amount

Prior Year Amounts

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Part D - Revenues and Investment Return
(Please complete Parts B and C before providing data for Part D)
Fiscal Year 2008
Report in whole dollars only
Line
No.
01

Source of Funds

Total
Amount

Unrestricted

Temporarily
restricted

Permanently
restricted

Prior Year
Amounts

Tuition and fees (net of
allowance reported in
Part C, line 08)
Government Appropriations

02

Federal appropriations

03

State appropriations

04

Local appropriations
Government Grants and Contracts

05

Federal grants and
contracts

06

State grants and
contracts

07

Local grants and
contracts
Private Gifts, Grants and Contracts

08

Private gifts, grants and
contracts
08a Private gifts
08b

09

Private grants and
contracts

Contributions from
affiliated entities
Other Revenue

10

Investment return

11

Sales and services of
educational activities

12

Sales and services of
auxiliary enterprises
(net of allowance
reported in Part C, line
09)

13

Hospital revenue
If this institution is
primarily a hospital,
please click here

14

Independent operations
revenue

15

Other revenue (CV)
CV=[D16-(D01+...+D14)]

16

Total revenues and
investment return (from
B01)

17

Net assets released from
restriction

18

Net total revenues, after
assets released from
restriction

0

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2/12/2009

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Part E - Expenses by Functional and Natural Classification
(Please complete Part B before providing data for Part E)
Fiscal Year 2008
Report in whole dollars only
Expenses by
Line
Functional
Total amount
No.
Classification
(1)
01

Instruction

02

Research

03

Public service

04

Academic
support

05

Student
service

06

Institutional
support

07

Auxiliary
enterprises

08

Net grant aid
to students
(net of tuition
and fee
allowances)
(do not
include work
study here)

09

Hospital
services
If this
institution is
primarily a
hospital,
please click
here

10

Independent
operations

11

Operation and
maintenance
of plant (see
instructions)

12

Other
expenses
(CV)
CV=[E13(E01+...+E11)]

13

Total
expenses

Salaries and
wages

Benefits

Operation and
maintenance of
plant

Depreciation

Interest

All
other

(2)

(3)

(4)

(5)

(6)

(7)

0

0

Prior year
total
expenses

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Part H - Value of Endowment Assets
Fiscal Year 2008
Report in whole dollars only
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.
01

Value of endowment assets at the beginning of the fiscal year

02

Value of endowment assets at the end of the fiscal year

http://surveys.nces.ed.gov/IPEDS/PrintForms.aspx

2/12/2009

Survey Form

Page 10 of 10

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