2018-2019 Supplement to the Comprehensive Annual
A public university governed by the Financial Report Board of Regents, State of Iowa
For the fiscal year ended June 30, 2019 An enterprise fund of the State of Iowa
A public university governed by the Board of Regents, 2018-2019 State of Iowa An enterprise fund Supplement to the of the State of Iowa Annual Financial Report
For the fiscal year ended June 30, 2019
Prepared by: Financial Accounting and Reporting Services
Table of Contents
...... Page University Statement of Net Position ...... 1 Foundation Combined Statements of Financial Position ...... 2 University Statement of Revenues, Expenses and Changes in Net Position ...... 3 Foundation Combined Statements of Activities ...... 4-5 University Statement of Cash Flows ...... 6-7
...... Schedule Statement of General Fund Revenue ...... 1 9 Statement of Current Funds Expenditures ...... 2 10-15 Statement of Changes in Net Position - Other Funds Unrestricted ...... 3 16-24 Statement of Changes in Net Position - Current Restricted Funds ...... 4 25-30 Summary Statement of Changes in Net Position - Auxiliary Enterprises ...... 5 31 Statement of Changes in Net Position - Residence System...... 6 33 Statement of Revenues and Expenditures - Residence System ...... 7 34-35 Statement of Changes in Net Position - Intercollegiate Athletics ...... 8 36-37 Statement of Changes in Net Position - J.W. Maucker Union ...... 9 38 Statement of Changes in Net Position - Field House ...... 10 39 Statement of Changes in Net Position - Gallagher-Bluedorn Performing Arts Center ...... 11 40 Statement of Changes in Net Position - Recreation Services ...... 12 41 Statement of Changes in Net Position - Health Services ...... 13 42 Statement of Changes in Net Position - Bookstore ...... 14 43 Statement of Changes in Net Position - Miscellaneous Auxiliary Enterprises ...... 15 44 Statement of Changes in Net Position - Student Loans ...... 16 45 Statement of Changes in Net Position - Endowment Funds ...... 17 47 Statement of Changes in Net Position - Plant Funds ...... 18 48-49 Statement of Changes in Capital Assets ...... 19 50-52 Schedule of Investments ...... 20 53 Schedule of Inventories ...... 21 54
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UNIVERSITY OF NORTHERN IOWA Statement of Net Position June 30, 2019 and 2018
2019 2018
ASSETS Current Assets: Cash and cash equivalents $ 20,973,657 33,660,739 Investments 123,548,573 97,863,559 Accounts receivable, net 6,275,330 6,559,560 Notes receivable, net 1,447,226 1,758,617 Interest receivable 745,221 709,247 Due from government agencies 3,516,103 3,743,668 Prepaid expenses 4,569,427 3,717,083 Inventories 2,275,700 2,297,996 Total Current Assets 163,351,237 150,310,469
Noncurrent Assets: Investments 14,375,645 19,635,883 Notes receivable, net 5,789,001 7,034,467 Prepaid expenses 963,530 820,946 Capital assets, Nondepreciable 11,533,270 9,854,463 Capital assets, Depreciable, net 389,736,061 399,134,676 Total Noncurrent Assets 422,397,507 436,480,435 Total Assets 585,748,744 586,790,904
DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 6,185,059 6,999,312 Other post employment benefits related deferred outflows 1,491,488 667,378 Total Deferred Outflows of Resources 7,676,547 7,666,690
LIABILITIES Current Liabilities: Accounts payable 7,712,397 8,207,060 Salaries and wages payable 869,616 1,491,188 Unpaid claims and contingent liabilities 2,772,478 1,733,111 Unearned revenue 4,096,005 4,449,658 Interest payable 1,677,944 2,108,048 Other long-term liabilities 7,423,179 5,931,487 Long-term debt 13,121,380 12,259,948 Deposits held in custody for others 6,651,535 6,254,492 Total Current Liabilities 44,324,534 42,434,992
Noncurrent Liabilities: Other long-term liabilities 29,169,802 31,686,080 Other post employment benefits 23,803,141 23,824,836 Long-term debt 103,897,314 117,018,694 Total Noncurrent Liabilities 156,870,257 172,529,610 Total Liabilities 201,194,791 214,964,602
DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 939,574 387,865 Other post employment benefits related deferred inflows 2,851,848 - Total Deferred Inflows of Resources 3,791,422 387,865
NET POSITION Net investment in capital assets 296,991,150 291,589,577 Restricted Nonexpendable Scholarships and fellowships 615,895 615,895 Expendable Scholarships and fellowships 133,049 281,798 Loans 2,995,521 2,917,070 Capital projects 9,943 2,318,334 Debt service 30,437,616 31,217,887 Other 648,787 660,393 Unrestricted 56,607,117 49,504,173 Total Net Position $ 388,439,078 379,105,127
1 UNIVERSITY OF NORTHERN IOWA FOUNDATION Combined Statements of Financial Position June 30, 2019 and 2018
ASSETS
2019 2018
Current Assets: Cash and cash equivalents $ 4,142,887 1,297,910 Investments 13,757,904 15,352,861 Pledges receivable, net 2,322,237 2,692,097 Other receivables 109,632 179,222 Other 166,421 150,935
Total Current Assets 20,499,081 19,673,025
Noncurrent Assets: Pledges receivable, less current portion 4,341,570 4,304,236 Long-term investments 135,376,599 133,532,937 Life insurance cash value 1,424,166 1,479,653 Building, equipment and leasehold improvements, net 110,414 151,223 Other 904,614 872,283
Total Noncurrent Assets 142,157,363 140,340,332
Total Assets $ 162,656,444 160,013,357
LIABILITIES AND NET ASSETS
Current Liabilities: Accounts payable, accrued expenses and other liabilities $ 625,758 656,744 Annuities payable 261,915 269,688 Annuity trusts payable 87,163 87,163 Unitrusts payable 50,417 45,524
Total Current Liabilities 1,025,253 1,059,119
Noncurrent Liabilities: Annuities payable, less current portion 1,298,113 1,357,765 Annuity trusts payable, less current portion 540,444 564,327 Unitrusts payable, less current portion 226,666 216,798
Total Noncurrent Liabilities 2,065,223 2,138,890
Total Liabilities 3,090,476 3,198,009
Net Assets: Without donor restrictions 9,641,892 9,543,068 With donor restrictions 149,924,076 147,272,280
Total Net Assets 159,565,968 156,815,348
Total Liabilities and Net Assets $ 162,656,444 160,013,357
2 UNIVERSITY OF NORTHERN IOWA Statement of Revenues, Expenses and Changes in Net Position Years Ended June 30, 2019 and 2018
2019 2018
REVENUES Operating Revenues: Tuition and fees, net of scholarship allowances of $28,510,621 for 2019 and $29,328,890 for 2018 $ 65,999,068 67,961,186 Federal grants and contracts 13,308,944 13,480,630 State and local grants and contracts 1,951,083 2,395,237 Nongovernmental grants and contracts 4,609,639 4,781,511 Sales and services of educational activities 5,236,235 5,655,563 Interest on student loans 83,586 144,314 Other operating revenue 1,588,105 675,173 Auxiliary enterprises 65,844,567 60,558,630 Total Operating Revenues 158,621,227 155,652,244
EXPENSES Operating Expenses: Instruction 80,498,985 80,901,677 Research 2,930,394 2,454,788 Public service 19,908,014 20,535,785 Academic support 24,512,568 24,957,576 Student services 10,235,429 10,106,466 Institutional support 26,465,594 24,849,345 Operation and maintenance of plant 26,533,442 23,527,282 Scholarships and fellowships 5,683,836 6,143,564 Depreciation/amortization 19,400,815 19,112,827 Other operating expenses 214,348 263,616 Auxiliary enterprises 61,223,473 55,824,400 Total Operating Expenses 277,606,898 268,677,326
Operating (Loss) (118,985,671) (113,025,082)
NONOPERATING REVENUES (EXPENSES): State appropriations 103,414,372 101,377,509 Federal grants and contracts 11,190,012 11,657,278 Nonfederal gifts, grants and contracts 3,857,346 3,956,027 Investment income 4,852,700 2,619,365 Interest on indebtedness (3,075,139) (5,290,179) Gain/(Loss) on disposal of capital assets (201,465) 813,071 Other nonoperating income/(expense) 2,809,610 (480,451) Net Nonoperating Revenues 122,847,436 114,652,620 Income Before Other Revenues 3,861,765 1,627,538
OTHER REVENUES: Capital appropriations 3,580,380 3,660,840 Capital gifts, grants and contracts 1,891,806 2,570,423 Total Other Revenues 5,472,186 6,231,263 Change in Net Position 9,333,951 7,858,801
NET POSITION Net position, beginning of year, restated 379,105,127 371,246,326
Net position, end of year $ 388,439,078 379,105,127
3 UNIVERSITY OF NORTHERN IOWA FOUNDATION Combined Statements of Activities Years Ended June 30, 2019 and 2018
2019 Without With Total Donor Donor Net Restrictions Restrictions Assets
Revenues, support and reclassifications: Contribution revenue $ 3,003,584 12,481,677 15,485,261 Investment return 676,429 5,954,319 6,630,748 Miscellaneous income 44,479 4,058 48,537 Change in donor intent 243,199 (243,199) - Net assets released from restrictions 15,011,622 (15,011,622) -
Total revenues, support and reclassifications 18,979,313 3,185,233 22,164,546
Expenses and adjustments: Scholarship expenses 5,416,712 - 5,416,712 Programming expenses 7,338,480 - 7,338,480 Administrative expenses 2,423,251 - 2,423,251 Fundraising expenses 3,627,399 - 3,627,399 Uncollectible pledges 2,631 272,670 275,301 Depreciation expense 40,809 - 40,809 Present value liability actuarial adjustment 31,207 260,767 291,974
Total expenses and adjustments 18,880,489 533,437 19,413,926
Change in net assets 98,824 2,651,796 2,750,620
Net assets, beginning of year 9,543,068 147,272,280 156,815,348
Net assets, end of year $ 9,641,892 149,924,076 159,565,968
4 2018 Without With Total Donor Donor Net Restrictions Restrictions Assets
3,556,778 14,480,751 18,037,529 1,290,270 9,520,163 10,810,433 36,492 3,801 40,293 (348,768) 348,768 - 16,154,929 (16,154,929) -
20,689,701 8,198,554 28,888,255
5,426,570 - 5,426,570 8,626,743 - 8,626,743 2,214,678 - 2,214,678 3,400,841 - 3,400,841 37,775 53,198 90,973 40,809 - 40,809
22,582 90,640 113,222
19,769,998 143,838 19,913,836
919,703 8,054,716 8,974,419
8,623,365 139,217,564 147,840,929
9,543,068 147,272,280 156,815,348
5 UNIVERSITY OF NORTHERN IOWA Statement of Cash Flows Years Ended June 30, 2019 and 2018
2019 2018
CASH FLOWS FROM OPERATING ACTIVITIES: Tuition and fees $ 65,261,738 67,354,478 Grants and contracts receipts 19,747,030 21,526,032 Collections of loans from students 1,480,264 1,475,968 Auxiliary enterprise receipts 65,329,161 60,350,591 Payments for salaries and benefits (148,023,657) (149,803,370) Payments for goods and services (40,211,020) (33,176,455) Scholarships (5,615,626) (6,095,943) Loans issued to students (29,796) (1,888,726) Auxiliary enterprise payments (62,157,476) (56,470,199) Interest on loans to students 172,882 189,227 Other operating receipts 6,921,484 6,422,764 Net Cash Used by Operating Activities (97,125,016) (90,115,633)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: State appropriations 103,422,418 101,374,213 William D. Ford direct lending and plus loans receipts 51,771,490 53,822,616 William D. Ford direct lending and plus loans made (51,780,266) (53,829,908) Agency receipts 4,899,436 4,115,269 Agency payments (4,289,636) (3,631,753) Noncapital gifts 14,236,107 15,059,013 Net Cash Provided by Noncapital Financing Activities 118,259,549 116,909,450
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Capital appropriations received 3,580,380 3,660,840 Capital gifts and grants received 1,606,803 3,591,657 Acquisition of capital assets (11,666,912) (13,848,961) Proceeds from sale of capital assets 547,969 1,133,564 Principal paid on capital debt (11,879,082) (10,148,117) Payments on defeased debt - (25,215,000) Interest paid on capital debt (3,886,110) (4,960,751) Proceeds from capital debt and refunding - 27,339,491 Other capital and related financing receipts 1,970,845 2,807 Other capital and related financing payments - (714,479) Net Cash Used by Capital and Related Financing Activities (19,726,107) (19,158,949)
CASH FLOWS FROM INVESTING ACTIVITIES: Interest and dividends on investments 1,282,967 872,678 Proceeds from sale and maturities of investments 80,280,091 50,193,287 Purchase of investments (95,658,566) (48,960,119) Net Cash Provided/(Used) by Investing Activities (14,095,508) 2,105,846
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (12,687,082) 9,740,714
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 33,660,739 23,920,025
CASH AND CASH EQUIVALENTS, END OF YEAR $ 20,973,657 33,660,739
6 UNIVERSITY OF NORTHERN IOWA Statement of Cash Flows Years Ended June 30, 2019 and 2018
2019 2018
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating loss $ (118,985,671) (113,025,082)
Adjustments to reconcile operating loss to net cash used by operating activities: Depreciation/amortization 19,400,815 19,112,827 (Increase)/Decrease in accounts receivable (253,571) 497,613 (Increase)/Decrease in notes receivable 1,556,857 212,095 (Increase)/Decrease in due from government agencies 225,184 829,365 (Increase)/Decrease in inventories 22,296 (855,882) (Increase)/Decrease in prepaid expenses (1,005,236) 388,746 (Increase)/Decrease in other assets (34,483) (116,414) (Increase)/Decrease in deferred outflows of resources (9,857) (1,475,030) Increase/(Decrease) in accounts payable (1,161,641) 394,875 Increase/(Decrease) in salaries and wages payable (71,096) 10,576 Increase/(Decrease) in unearned revenue (353,323) (631,449) Increase/(Decrease) in other liabilities 476,065 (229,390) Increase/(Decrease) in pension liability (313,217) 1,901,092 Increase/(Decrease) in other postemployment benefits liability (21,695) 2,675,480 Increase/(Decrease) in deferred inflows of resources 3,403,557 194,945
Net Cash Used By Operating Activities $ (97,125,016) (90,115,633)
Noncash Capital, Financing and Investing Activities:
Equipment with an acquisition value of $494,840 was donated to the University in 2019 and $876,074 in 2018.
Net unrealized gain decreased the fair value of the University's investments $4,932,424 in 2019 and $1,362,732 in 2018.
A payable for special state appropriations of $3,296 was reported in 2018.
A payable for capital gifts and grants of $39,241 was reported in 2019 and a receivable for $273,874 in 2018.
7
8 Schedule 1 STATEMENT OF GENERAL FUND REVENUE For the Year Ended June 30, 2019
State Appropriations: State Appropriations General Fund $ 95,712,362.00 Special Appropriations 6,813,352.00 $ 102,525,714.00 Tuition and Fees: Fall Session 41,246,529.31 Spring Session 37,243,781.86 Summer Session 1,002,737.56 79,493,048.73 Sales and Services: Non-Credit Course Fees 13,472.00 Application Fees 130,892.39 Drop & Add Fees 383.36 Late Registration Fees 9,994.69 Documents and Records Fees 46,069.14 Other Miscellaneous Fees 300.00 201,111.58
Facilities and Administrative Cost Recovery 1,493,852.86
Investment Income 1,142,038.12
Other Revenue: Check Cashing Fees 11.50 Cash Adj Over/Short (443.30) Commissions/Royal-Vending 19,332.05 Returned Check Charges 4,505.66 Restricted Enrollment Fees 309,918.16 333,324.07
Total General Educational Fund $ 185,189,089.36
9 Schedule 2 STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Instruction: College of Business Administration: Educational Enhancement Activities $ - 2,593.95 - 2,593.95 Accounting 2,288,800.91 28,984.48 - 2,317,785.39 Economics 1,519,440.71 19,949.61 - 1,539,390.32 Finance 1,376,206.18 13,385.78 - 1,389,591.96 Management 3,324,041.92 31,685.97 - 3,355,727.89 Management Business Teaching 84,369.87 680.00 - 85,049.87 Marketing 1,382,859.78 16,634.55 - 1,399,494.33 College of Social and Behavioral Sciences: Military Science 60,553.45 9,896.77 - 70,450.22 Geography 1,164,822.19 24,748.01 21,732.00 1,211,302.20 History 2,049,808.70 31,696.76 - 2,081,505.46 School of Applied Human Sciences 1,717,941.89 42,172.20 13,092.50 1,773,206.59 Political Science 1,374,191.54 38,304.54 - 1,412,496.08 Psychology 1,631,168.47 40,000.51 - 1,671,168.98 Social Work 1,221,338.54 23,504.02 - 1,244,842.56 Sociology, Anthropology & Criminology 2,031,048.46 69,516.56 - 2,100,565.02 College of Education: Curriculum & Instruction 2,354,854.32 54,073.52 5,328.00 2,414,255.84 Educ Ldrship and Post Secondary Educ 588,858.68 25,083.66 - 613,942.34 Educational Psychology, Foundations, & Leadership 1,818,344.02 25,442.92 - 1,843,786.94 Kinesiology, Allied Health & Human Services 2,825,985.74 63,379.93 - 2,889,365.67 Kinesiology 1,890,499.54 47,581.72 54,643.00 1,992,724.26 Special Education 1,288,613.26 26,391.11 - 1,315,004.37 Teaching 2,994,885.37 232,443.33 - 3,227,328.70 College of Humanities, Arts, and Sciences: Art 1,848,544.40 52,909.83 8,000.00 1,909,454.23 Communication Studies 2,938,415.04 70,345.09 - 3,008,760.13 Forensics Support - 7,606.39 - 7,606.39 Communication Sciences & Disorders 1,845,782.98 22,379.67 - 1,868,162.65 Comm Sciences & Disorders-Faculty Start-Up - 12,914.26 - 12,914.26 Language & Literature 4,248,924.29 71,246.07 - 4,320,170.36 Language & Literature North American Review 72,948.18 18,286.05 - 91,234.23 School of Music 4,781,622.78 127,543.07 7,159.93 4,916,325.78 Philosophy & World Religion 1,269,347.87 17,339.01 - 1,286,686.88 Department of Theatre 1,343,004.90 28,839.10 - 1,371,844.00 Biology 3,014,622.45 92,823.76 349,235.39 3,456,681.60 Biology-Summer Undergrad Research - 2,663.35 - 2,663.35 Chemistry & Biochemistry 1,959,253.08 57,515.11 - 2,016,768.19 Chemistry & Biochemistry-Faculty Start-up - 19,957.04 10,553.40 30,510.44 Chemistry & Bio-Summer Undergrad Research - 2,989.86 - 2,989.86 Computer Science 922,932.98 25,723.91 - 948,656.89 Earth Science 1,108,431.11 23,250.30 - 1,131,681.41 Technology 2,125,031.15 61,886.24 - 2,186,917.39 ITD-Technology Transfer for MCC 44,739.40 6,068.00 - 50,807.40 Industrial Tech-Program Enhancement 136,653.97 45,258.15 6,995.00 188,907.12 Mathematics 2,793,871.59 39,641.14 7,281.59 2,840,794.32 Mathematics-Faculty Start-Up - 4,170.66 - 4,170.66 Physics 1,011,053.21 22,996.55 (7,289.55) 1,026,760.21 Science Education 217,894.58 6,259.95 - 224,154.53 Summer Session 453,004.97 - - 453,004.97 Women's & Gender Studies 67,015.88 15,865.08 - 82,880.96 Educational Opportunity Program 293,958.78 85,976.11 - 379,934.89 Center for Urban Education 168,148.02 68,366.25 - 236,514.27 ITS-Network Services Voice and Data - 366,196.53 - 366,196.53 Study Abroad Center 314,415.40 - - 314,415.40 Grad Assist Dept Support 1,433,414.07 - - 1,433,414.07 ITS-Client Services 8,318.46 228.35 - 8,546.81 ITS-Educational Tech 213,183.90 3,904.33 - 217,088.23 ITS-Network Services 11,143.51 1,170.55 - 12,314.06 Compensated Absences (262,262.63) - - (262,262.63)
Total Instruction 69,372,047.86 2,250,469.66 476,731.26 72,099,248.78
10 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Academic Support: University Honors Program 428.62 - - 428.62 Faculty Senate - 10,557.40 - 10,557.40 STEM Initiatives 128,602.94 10,730.86 - 139,333.80 Ctr for Excellence in Teaching and Learning 74,478.49 28,376.30 - 102,854.79 Academic Advising 704,848.32 16,097.75 - 720,946.07 Academic Learning Center 452,247.33 15,545.99 - 467,793.32 Center for Educational Transformation 121,639.71 44,964.66 - 166,604.37 Undergraduate Studies 427,461.11 85,905.79 - 513,366.90 Undergraduate Studies-Community Engagement 82,312.03 39,294.64 - 121,606.67 Undergraduate Studies-Student Support Services 136,195.95 - - 136,195.95 Honors Program 236,173.68 14,235.41 - 250,409.09 ITS-Network Services Voice and Data - 77,066.00 - 77,066.00 Library 3,952,806.83 2,267,521.73 130,360.69 6,350,689.25 Library-Museum 247,094.25 18,334.61 - 265,428.86 International Programs 235,678.64 46,761.24 - 282,439.88 International Students and Scholars Office 226,264.42 33,175.40 - 259,439.82 College of Business Administration 1,436,965.58 477,257.15 - 1,914,222.73 CBA-Information Technology Support 13,435.61 25,711.63 - 39,147.24 CBA-Student Professional Development 168,614.11 70,951.60 - 239,565.71 CBA-Diversity Initiatives - 1,285.04 - 1,285.04 CBA-Advertising - 116,392.14 - 116,392.14 CBA-Professional Distinction Operations 346,137.12 - - 346,137.12 CBA-Prof Distinction Operations-Student Prof Dev 123,794.16 11,362.09 - 135,156.25 Finance 125,302.00 - - 125,302.00 College of Education 1,051,832.14 114,689.77 - 1,166,521.91 COE-Teacher Education 41,515.44 18,871.12 - 60,386.56 COE-Contingency Fund - 81,476.76 - 81,476.76 Early Developmental Educ Ctr 200,064.99 3,560.00 - 203,624.99 COE-Student Advising 557,474.05 30,344.55 - 587,818.60 Instructional Resources & Technology Svcs 281,265.02 10,087.97 - 291,352.99 Child Development Center 328,945.39 50,366.68 - 379,312.07 College of Humanities, Arts, & Sciences 850,570.37 306,449.29 35,988.10 1,193,007.76 Statistical Consulting Center 35,588.48 - - 35,588.48 Ctr for Energy & Enviro Educ 281,948.41 4,381.58 - 286,329.99 College of Social & Behavioral Sciences 956,031.73 152,639.08 - 1,108,670.81 CSBS-Experiential Learning - 1,280.05 - 1,280.05 CSBS-Contingency Fund 50,008.63 106,823.04 - 156,831.67 Graduate College 632,954.79 43,135.56 - 676,090.35 Graduate College Recruiting/Counseling/Advising Svcs - 3,328.17 - 3,328.17 Graduate College Special Projects - 3,829.75 - 3,829.75 ITS-Client Services 382,244.77 10,369.88 - 392,614.65 ITS-Educational Tech 756,717.42 13,852.25 - 770,569.67 ITS-Info Systems 413,304.26 130,795.06 - 544,099.32 ITS-Network Services 410,794.73 43,753.11 - 454,547.84 Compensated Absences (54,549.61) - - (54,549.61)
Total Academic Support 16,417,191.91 4,541,561.10 166,348.79 21,125,101.80
Research: ITS-Network Services Voice and Data - 313.60 - 313.60 Recycling & Reuse Technology Transfer Ctr 103,115.63 57,728.87 - 160,844.50 Support of CSBR 108,248.03 62,929.73 - 171,177.76 Faculty Research Grants 216,098.76 - - 216,098.76 ITS-Client Services 4,991.08 137.02 - 5,128.10 ITS-Educational Tech 47,658.81 904.21 - 48,563.02 ITS-Info Systems 18,551.50 5,799.06 - 24,350.56 Compensated Absences 49,962.23 - - 49,962.23
Total Research 548,626.04 127,812.49 - 676,438.53
11 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Public Service: Regional STEM Hubs 20,621.45 2,342.93 - 22,964.38 ITS-Network Services Voice and Data - 2,008.26 - 2,008.26 IMSEP-Math & Science Education Institute 478,111.96 64,765.14 - 542,877.10 IMSEP-Math & Science Teacher Recruitment - 92,719.77 - 92,719.77 IMSEP-Teacher Real World Internships - 258,319.34 - 258,319.34 IMSEP-Regional STEM Hubs - 453,682.64 - 453,682.64 IMSEP-Monitoring - 239,554.09 - 239,554.09 IMSEP-Math and Science Collaborative - 2,984,295.97 - 2,984,295.97 IMSEP-IT Academy - 495,890.40 - 495,890.40 IMSEP-STEM Schools/Classrooms - 283,631.75 - 283,631.75 IMSEP-Public Awareness - 84,675.67 - 84,675.67 Business & Community Services 38,037.75 14,323.25 - 52,361.00 Business Growth and Innovation 560,089.22 204,451.94 - 764,541.16 Institute for Decision Making 239,497.05 4,376.95 - 243,874.00 Strategic Marketing Services 124,442.21 3,338.79 - 127,781.00 Arts and Culture 54,172.02 261,446.35 13,849.00 329,467.37 Iowa Academy of Science 1,308.00 48,779.58 - 50,087.58 Metal Casting Center 57,235.16 217.84 - 57,453.00 Tallgrass Prairie Center 117,077.14 16,828.03 - 133,905.17 ITS-Client Services 22,687.73 622.85 - 23,310.58 ITS-Educational Tech 120,517.83 2,214.89 - 122,732.72 ITS-Info Systems 10,181.21 3,182.59 - 13,363.80 Compensated Absences (28,612.00) - - (28,612.00)
Total Public Service 1,815,366.73 5,521,669.02 13,849.00 7,350,884.75
Scholarships & Fellowships: Academic Learning Center - 4,579.50 - 4,579.50 Educational Opportunity Program - 80.00 - 80.00 International Student Award/OIP - 48,975.00 - 48,975.00 CBA Education Enhancement - 43,430.00 - 43,430.00 CBA Supplemental Grant - 157,375.00 - 157,375.00 CBA Supplemental Scholarship - 119,203.00 - 119,203.00 Kinesiology, Allied Health & Human Services - 9,816.50 - 9,816.50 Biology-Summer Undergrad Research - 16,000.00 - 16,000.00 Chemistry & Biochemistry-Summer Undergrad Res - 18,000.00 - 18,000.00 Computer Science-Summer Undergrad Research - 3,000.00 - 3,000.00 Earth Science-Summer Undergrad Research - 3,000.00 - 3,000.00 Mathematics-Summer Undergrad Research - 2,000.00 - 2,000.00 Physics-Summer Undergrad Research - 26,900.00 - 26,900.00 Recycling and Reuse Technology 2,911.50 11,650.00 - 14,561.50 Graduate College Scholarships - 924,806.75 - 924,806.75 Graduate College Awards - 3,750.00 - 3,750.00 Federal Work Study Matching 149,005.35 - - 149,005.35 Tuition Assistance Grant - 2,059,763.00 - 2,059,763.00 Out of State Legacy Scholar Award - 48,550.00 - 48,550.00 Student Aid Scholarships - 8,810,043.89 - 8,810,043.89 SAA Outstanding Service Scholarships - 10,000.00 - 10,000.00 Admissions International Scholarships - 136,989.50 - 136,989.50 Admissions Transfer Awards - 654,162.00 - 654,162.00 International Outbound Award - 38,788.00 - 38,788.00 Recruitment Differential - 192,115.00 - 192,115.00 Misc Departmental Scholarships - 174,001.55 - 174,001.55 Federal Grant Over-Awards - (43,066.60) - (43,066.60) IMAGES Minority Scholarships - 501,908.50 - 501,908.50
Total Scholarships & Fellowships 151,916.85 13,975,820.59 - 14,127,737.44
12 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Student Services: ITS-Network Services Voice and Data - 33,181.72 - 33,181.72 Campus Violence Prevention Initiative 7,336.00 7,368.43 - 14,704.43 Student Recruiting - 21.32 - 21.32 Support of CIRUNA - 4,604.86 - 4,604.86 Competition Team - 6,000.00 - 6,000.00 Center for Violence Prevention 134,827.46 2,000.00 - 136,827.46 Student Services Strategic Initiatives - 46,651.49 567.86 47,219.35 Dean of Students 213,114.95 12,051.56 - 225,166.51 Enrollment Management 412,844.48 40,424.55 - 453,269.03 Student Success & Retention 19,977.22 - - 19,977.22 Center for Multicultural Education 397,439.36 7,645.36 - 405,084.72 CME-Programming 10,352.00 12,780.75 - 23,132.75 Admissions Office 2,238,971.52 33,373.47 - 2,272,344.99 Transfer Student Recruitment - 29,053.71 - 29,053.71 High School Recruitment - 190,037.26 - 190,037.26 General Student Recruiting - 17,718.85 - 17,718.85 Des Moines Initiative - 8,715.41 - 8,715.41 Out-of-State Recruitment - 161,569.06 - 161,569.06 International Student Recruitment - 56,305.16 - 56,305.16 Campus Visitation - 103,700.52 - 103,700.52 Student Ambassadors - 10,032.92 - 10,032.92 Staff Development 542.00 25,858.37 - 26,400.37 Post Secondary Textbooks - 3,344.58 - 3,344.58 Middle School Recruitment - 4,608.43 - 4,608.43 Counselor & Transfer Advisor Outreach - 7,276.06 - 7,276.06 Graduate Student Recruitment - 300.00 - 300.00 High Ability Student Recruitment - 2,590.04 - 2,590.04 Multicultural Recruitment 100.00 47,416.51 - 47,516.51 International Student Promoters - 3,092.87 - 3,092.87 Ethnic Student Promoters - 3,059.77 - 3,059.77 Career Services 556,825.10 4,029.00 - 560,854.10 Financial Aid 934,398.10 71,665.80 - 1,006,063.90 Student Accessibility Services 174,071.50 96,510.49 - 270,581.99 Registrar 1,006,253.84 17,248.54 - 1,023,502.38 Auditorium Operations Support 5,118.08 1,778.79 - 6,896.87 ITS-Client Services 178,023.10 4,721.93 - 182,745.03 ITS-Educational Tech 90,862.71 1,744.86 - 92,607.57 ITS-Info Systems 1,428,938.02 448,274.70 - 1,877,212.72 ITS-Network Services 107,409.03 11,282.57 - 118,691.60 Compensated Absences (56,630.83) - - (56,630.83)
Total Student Services 7,860,773.64 1,538,039.71 567.86 9,399,381.21
Operation & Maintenance of Plant: ITS-Network Services Voice and Data - 56,876.00 - 56,876.00 Property Rental - 872,420.96 - 872,420.96 Facilities Planning Interdepartmental - 187,201.76 - 187,201.76 Physical Plant Administration 1,420,591.80 1,214,974.38 999,170.11 3,634,736.29 Campus Crossroads Project - 8,812.58 - 8,812.58 Operations & Maintenance 42,033.34 3,153,806.01 - 3,195,839.35 Utilities & Power Plant - 7,197,851.17 - 7,197,851.17 Utilities & Power Plant-Other Utilities Related - 709,932.05 - 709,932.05 Building Services 129,571.45 3,810,439.55 - 3,940,011.00 Grounds Services 7,438.65 1,458,589.45 - 1,466,028.10 Transportation Services 9,071.81 167,818.58 - 176,890.39 ITS-Client Services 94,616.33 2,432.18 - 97,048.51 ITS-Info Systems 183,189.18 57,263.58 - 240,452.76 ITS-Network Services 1,937.89 203.55 - 2,141.44 Compensated Absences (255,108.15) - - (255,108.15)
Total Operation & Maintenance of Plant 1,633,342.30 18,898,621.80 999,170.11 21,531,134.21
13 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Institutional Support: President's Office 806,106.22 34,099.27 - 840,205.49 Diversity Initiatives - 38,086.46 - 38,086.46 Institutional Strategic Initiatives - 74,315.54 - 74,315.54 University Counsel 364,318.44 6,189.66 - 370,508.10 Compliance & Equity Management 326,159.27 16,219.40 - 342,378.67 Compliance & Equity Management-Title IX - 12,610.81 - 12,610.81 Compliance & Equity Management-University Training - 21,171.02 - 21,171.02 Internal Audit 155,884.38 7,622.66 - 163,507.04 Spec Asst to Pres/Board & Govt Relations 368,153.59 28,347.16 - 396,500.75 Academic Affairs 1,157,447.06 455,849.86 - 1,613,296.92 Academic Affairs-Contingency Funds 1,225.00 632,409.84 - 633,634.84 Institutional Research and Effectiveness 334,480.77 23,825.75 - 358,306.52 Research and Sponsored Programs 678,850.85 49,373.33 - 728,224.18 ITS-Administration 486,834.60 42,267.12 - 529,101.72 ITS-Central Software - 62,229.27 - 62,229.27 ITS-Finance and Operations - 96,402.11 - 96,402.11 ITS-Client Services 822,962.17 22,220.97 - 845,183.14 ITS-Educational Tech 242,352.31 4,506.71 5,859.00 252,718.02 ITS-Info Systems 1,775,378.78 621,339.72 - 2,396,718.50 ITS-Network Services 430,787.69 45,251.25 - 476,038.94 ITS-Voice and Data - 112,640.49 - 112,640.49 IT Information Security 372,935.52 59,660.07 - 432,595.59 CBA-Education Delivery Infrastructure - 14,199.65 - 14,199.65 College of Business Administration-Development 103,600.32 15,233.92 - 118,834.24 College of Education Development 35,504.92 4,504.49 - 40,009.41 College of HFA Development 49,186.20 6,292.60 - 55,478.80 College of Natural Science Development 66,487.80 5,707.61 - 72,195.41 College of SBS Development 49,305.36 7,472.85 - 56,778.21 Student Affairs 363,425.72 11,281.41 - 374,707.13 Student Affairs-Information Tech 139,697.24 0.97 - 139,698.21 Finance and Operations 665,912.68 14,988.22 - 680,900.90 Board of Regents Support - 561,127.18 - 561,127.18 Lakeside Laboratory Support - 127,409.00 - 127,409.00 Finance and Operations-Special Projects - 89,237.74 55,258.50 144,496.24 Institutional Expense 64,702.44 665,259.63 - 729,962.07 Office of Sustainability 137,350.45 28,888.84 - 166,239.29 Environmental Health & Safety 391,352.01 34,267.12 - 425,619.13 Administrative Overhead Credits - (2,169,407.91) - (2,169,407.91) Treasury 110,227.42 3,215.23 - 113,442.65 Budget Office 198,622.05 - - 198,622.05 Financial Accounting and Reporting Services 203,557.08 7,086.80 - 210,643.88 Business Operations 1,663,639.06 154,023.71 - 1,817,662.77 Procurement Services 66,432.63 - - 66,432.63 Human Resource Services 1,500,952.68 9,761.57 - 1,510,714.25 Applicant Tracking System - 23,063.58 - 23,063.58 Employment Checks - 15,789.30 - 15,789.30 Recruitment - 1,487.68 - 1,487.68 Professional & Scientific Council - 166.47 - 166.47 Labor Relations - 14,823.54 - 14,823.54 Facilities Planning 948,933.01 155,140.97 - 1,104,073.98 Public Safety 1,896,746.13 128,618.81 168,420.22 2,193,785.16 Emergency Management - 44,180.66 - 44,180.66 University Advancement 567,107.78 35,862.43 - 602,970.21 Development/Foundation 977,169.92 - - 977,169.92 Alumni Relations 249,405.87 4,032.48 - 253,438.35 Northern Iowa Today - 39,353.92 - 39,353.92 Office of University Relations 1,025,924.88 125,641.77 5,459.09 1,157,025.74 Office of University Relations-Advertising - 102,105.02 - 102,105.02 Office of University Relations-Marketing/Branding 101,269.01 964,109.39 - 1,065,378.40 Mail Center 546,979.28 34,350.13 - 581,329.41 Compensated Absences (37,553.01) - - (37,553.01)
Total Institutional Support 20,409,815.58 3,745,915.25 234,996.81 24,390,727.64
Total General Educational Fund 118,209,080.91 50,599,909.62 1,891,663.83 170,700,654.36
14 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2019
Salaries Supplies Capital and Wages and Services Additions Totals
Other Funds Unrestricted (Schedule 3) 27,012,820.05 48,777,801.48 178,970.58 75,969,592.11
Current Restricted Funds (Schedule 4) 7,579,537.93 25,311,154.17 592,176.48 33,482,868.58
Auxiliary Enterprises: Residence System (Schedule 7) 14,582,181.34 10,179,305.98 - 24,761,487.32 Intercollegiate Athletics (Schedule 8) 6,755,712.64 8,231,068.01 17,108.00 15,003,888.65 J.W. Maucker Union (Schedule 9) 907,063.20 328,807.29 - 1,235,870.49 Field House (Schedule 10) 832,856.72 2,095,892.23 34,440.00 2,963,188.95 Gallagher-Bluedorn Performing Arts Ctr (Schedule 11) 1,147,143.86 2,490,526.68 - 3,637,670.54 Wellness & Recreation Services (Schedule 12) 1,225,611.67 484,015.47 - 1,709,627.14 Student Health System (Schedule 13) 3,073,081.70 793,301.04 - 3,866,382.74 Bookstore (Schedule 14) 1,478,738.68 5,411,223.13 5,884.00 6,895,845.81 Miscellaneous Auxiliary Enterprises (Schedule 15) 1,734,075.30 1,998,405.19 119,494.73 3,851,975.22
Total Auxiliary Enterprises 31,736,465.11 32,012,545.02 176,926.73 63,925,936.86
Total Current Fund Expenditures $ 184,537,904.00 156,701,410.29 2,839,737.62 344,079,051.91
15 Schedule 3 STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
President: Administrative Athletic Activities $ - 18,791.73 18,321.70 (470.03) - Athletic Auction 1,001.81 77,443.54 42,750.91 (27,200.00) 8,494.44 Basketball, Men-Special Projects 1,321.73 42,313.45 39,424.36 (1,805.00) 2,405.82 Basketball, Women-Special Projects 40.98 13,736.42 11,381.47 (2,395.00) 0.93 Cheerleading-Special Projects 5,564.84 31,811.30 34,878.77 - 2,497.37 Dance Team-Special Projects 13,440.28 41,909.11 52,579.81 - 2,769.58 Football-Special Projects 13,060.80 19,430.95 2,993.72 (22,875.60) 6,622.43 G&C Alloc-Exec Asst To President 3,009.24 - - - 3,009.24 G&C Alloc-President's Office 43,614.83 - - 3,642.72 47,257.55 Golf, Men-Special Projects 49.77 8,074.78 3,372.68 (2,750.00) 2,001.87 Golf, Women-Special Projects 58.43 4,824.78 4,021.43 (860.00) 1.78 Immigration Service (7,034.21) 32,862.21 22,282.99 - 3,545.01 NCAA Academic Enhancement 2,059.30 18,643.48 19,638.98 - 1,063.80 NCAA Student Assistance Fund - 26,126.54 26,126.54 - - Panther Mascot 5,455.79 4,349.10 3,011.47 - 6,793.42 Publications Design Service 25.00 - 25.00 - - Soccer Women's-Spec Proj 77.78 13,803.27 5,051.33 (8,829.00) 0.72 Softball, Women-Special Projects 328.35 5,053.25 1,664.34 (1,195.00) 2,522.26 Swimming Women's-Spec Projects 2.69 11,111.00 (3,012.08) (3,848.00) 10,277.77 Tennis, Women-Special Projects 0.49 4,074.68 92.24 (213.00) 3,769.93 Track, Men-Special Projects 3.49 7,621.35 5,660.94 243.27 2,207.17 Track, Women-Special Projects 1.52 7,621.35 3,259.84 (183.16) 4,179.87 UNI Golf Outing (718.40) 33,101.72 34,547.63 2,100.00 (64.31) University Community Building 9,297.13 50,000.00 35,870.32 - 23,426.81 Volleyball, Women-Special Projects 16,922.05 33,977.36 36,384.27 - 14,515.14 Wrestling-Special Projects 1.84 350.00 35.88 - 315.96
Total President 107,585.53 507,031.37 400,364.54 (66,637.80) 147,614.56
Academic Affairs: 4-Country Capstone 24,751.47 - - - 24,751.47 2018 Roadside Conference 167.80 11,730.00 11,897.80 - - Access to Fruit & Vegetable 4.15 2,917.06 2,921.21 - - AmeriCorps 15.11 - - - 15.11 AmeriCorps Miscellaneous Revenue 23,078.85 109,019.25 50,145.69 7,319.39 89,271.80 Art Computer Lab Supplies 15,484.65 7,783.37 3,931.13 - 19,336.89 Art-Public Service Projects 25,517.00 21,915.40 43,014.83 50,000.00 54,417.57 Athletic Training Assistanceship (5,532.65) 93,690.10 58,771.07 - 29,386.38 Beginning Reading Conference 21,891.29 - - - 21,891.29 Biology Lab/Course Fee 767.17 54,648.70 46,878.49 - 8,537.38 Biology/Phychology Research Abroad 11,579.32 43,792.00 14.34 - 55,356.98 Biology Special Projects 6,830.09 - (2,681.63) 182.29 9,694.01 Buy Local Initiative Posters/Promotional 8,343.93 3,199.00 5,833.71 - 5,709.22 C&I Other Income Account 2.18 - 2.18 - - Camp Adv Fixed Price Contract Residual (162,279.34) - (878.00) 165,704.00 4,302.66 Camp Adventure-Tuition and Fees 84,474.64 1,303,506.14 1,076,444.68 (271,550.24) 39,985.86 Capstone in Costa Rica 25,966.82 36,492.00 44,628.85 - 17,829.97 Capstone in France 21,249.57 48,240.00 44,780.08 - 24,709.49 Capstone in Greece 44,018.65 60,092.30 57,117.50 (350.00) 46,643.45 Capstone in London/Paris 26,227.58 50,889.31 47,938.38 3,045.96 32,224.47 Capstone in Southern Italy 35,329.01 63,220.31 25,765.51 - 72,783.81 Capstone in Technology Abroad 44,873.90 144,248.00 155,048.28 - 34,073.62 CBA Photocopy Svc 29,771.70 32,554.75 54,178.31 - 8,148.14 CBA Special Projects 292,689.07 202.50 57,345.68 305,500.00 541,045.89 CEEE Miscellaneous Revenue 138.55 11,660.43 11,478.32 - 320.66 CEEE Photocopy 5,721.74 - 5,423.38 - 298.36 CEEE Small Fixed Price Proj-Salterberg 1,640.55 - 120.68 - 1,519.87 CEEE Special Projects 15,470.15 2,396.67 16,441.10 - 1,425.72 CEEE-Alternate To Pesticides Posters 1,730.10 602.50 1,242.08 - 1,090.52 Ctr Economic Education-General 8,807.39 - 4,950.30 - 3,857.09 Center for Holocaust & Genecide Educ 2,150.00 - - - 2,150.00 Center for Teaching & Learning Math 22,363.14 367.20 8,627.10 18,203.00 32,306.24 Center for Violence Prevention Incentive 2,513.11 4,264.15 5,146.02 - 1,631.24 CET Fee for Service 42,204.14 - - - 42,204.14
16 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Chemistry Lab/Course Fee 25,223.71 20,284.88 31,013.36 - 14,495.23 Chemistry Workshops 4,081.49 - 461.73 - 3,619.76 CHFA Outreach 197,273.90 - 151.70 88,188.31 285,310.51 Child Care Center 130,725.10 305,337.60 330,692.70 - 105,370.00 Child Development Center Playground Fd 1,203.46 - - - 1,203.46 China Camp 37,490.92 - - (15,000.00) 22,490.92 Clinic Monitoring and Equipment 32,136.22 - 3,671.99 - 28,464.23 Clinical Speech Services 75,865.07 58,746.75 38,301.81 - 96,310.01 CNS Outreach 646,574.43 - - 55,506.38 702,080.81 College of Education Outreach 1,429,477.06 - 297,289.37 578,843.08 1,711,030.77 College of SBS Outreach 112,812.72 - - 66,287.49 179,100.21 Communication Studies Royalties 328.67 - - - 328.67 Communication Studies-Special Projects 10,487.91 - - - 10,487.91 Community Clinic 1,805.64 - - 592.07 2,397.71 Community Recreation Tourism Services 12,954.28 - - - 12,954.28 Computer Fee Revenues 2,689,343.83 3,047,861.98 2,587,583.76 (100,000.00) 3,049,622.05 Computer Science for High School Tchrs 6,663.26 - 152.29 425.00 6,935.97 Concert Chorale Tour (101.93) 1,000.00 853.04 - 45.03 CRM Project 1,482,188.62 - 130,042.52 - 1,352,146.10 Creativity and Culture Capstone Abroad 26,520.71 31,408.00 27,419.43 - 30,509.28 Cross-Cultural Capstone Abroad 11,538.64 31,100.00 32,761.97 - 9,876.67 CSBS Student Conference 1,002.10 - - - 1,002.10 Culture & Intensive English Program (185,112.19) 349,958.52 435,279.31 30,000.00 (240,432.98) CVS Events 1,295.00 1,540.00 - (2,835.00) - CVS Lifelong University 8,667.53 4,260.60 2,654.84 (4,160.00) 6,113.29 Dance Program 1,561.12 - - - 1,561.12 Dept Marketing Alumni Magazine 542.72 - - - 542.72 Digital Signage 11,811.01 7,585.00 3,711.30 - 15,684.71 Early Education Outreach Recharge Ctr 92,875.95 381,761.04 382,598.40 - 92,038.59 Earth Science Lab/Course Fee 6,096.53 2,943.25 7,232.84 - 1,806.94 Earth Science Photocopy Service 4,404.04 - - - 4,404.04 Ecological Restoration Publication 74.71 - - - 74.71 Electrical/Electronic Workshops 1,744.25 5,970.00 4,330.31 - 3,383.94 Energy Education Resources 9,013.52 4,528.00 17,735.77 4,194.25 - Environment & Technology Abroad 40,077.03 56,278.00 96,606.58 - (251.55) Environmental Programs Vehicle Acct 5,120.50 - - - 5,120.50 EOP/SCS Special Projects 19,848.74 1,336.00 713.53 4,500.00 24,971.21 Extension Classes 2,903,036.35 8,160,671.57 5,240,830.17 (2,329,845.01) 3,493,032.74 External Field Experiences 140,894.28 3,000.00 17,550.06 - 126,344.22 Eye Tracker (55.02) - - 55.02 - Fixed Price Contr Residual/Biology 182.29 - - (182.29) - Fixed Price Contr Residual/CEEE 1,793.77 - 5,520.88 4,258.79 531.68 Fixed Price Contr Res/Chem&Biochem 12,597.78 - 8,564.76 11,571.48 15,604.50 Fixed Price Residual-Child Develop Ctr 5,000.00 - - - 5,000.00 Fixed Price Contr Residual/Comm Sciences & Disorders 1,153.58 - - (77.15) 1,076.43 Fixed Price Contr Residual/CSBR 551,669.34 - 21,633.73 22,619.75 552,655.36 Fixed Price Res/Ctr Tchg & Lng Math 53,912.72 - - - 53,912.72 Fixed Price Contr Resid/Curric & Inst 3.00 - - - 3.00 Fixed Price Contr Residual/Earth Science 2,545.57 - - - 2,545.57 Fixed Price Contr Residual/IWRC 48,962.32 - 18,960.36 16,609.24 46,611.20 Fixed Price Contr Residual/Physics 1,298.00 - - - 1,298.00 Fixed Price Contr Res/Playground Safety 150,263.53 - 57,687.71 209,118.53 301,694.35 Fixed Price Contr Residual/Math 19,490.23 - 7,790.39 - 11,699.84 Fixed Price Contr Resid/Metal Cast Ctr 9,076.75 - - (8,519.60) 557.15 Fixed Price Contr Resid/Museums 1,077.06 - - - 1,077.06 Fixed Price Contr Res/Regent's Center 626.31 - 903.69 1,395.85 1,118.47 Fixed Price Resid/SAC-Soc, Anth&Crim 96.43 - - - 96.43 Fixed Price Contract Residual/Bus & CS 4,591.08 - - - 4,591.08 Fixed Price Contract Residual/History 11,484.97 - - - 11,484.97 Fixed Price Contract Residual-Hong Nie 1,547.60 - - - 1,547.60 Fixed Price Contract Residual-Geotree 2,194.29 - 383.40 - 1,810.89 Fixed Price Contract Residual-KAHHS 6,006.47 - - - 6,006.47 Forensics 4,423.92 - 320.00 - 4,103.92 Fresh Produce Market (40.28) 690.83 497.46 - 153.09
17 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Friends of the UNI Museums 1,224.41 1,769.33 1,163.04 - 1,830.70 G&C Alloc-Academic Affairs 62,079.52 - - 6,400.33 68,479.85 G&C Alloc-Academic Learning Center 8,157.03 - - - 8,157.03 G&C Alloc-Art - - - 285.60 285.60 G&C Alloc University Honors Program 1,970.97 - 1,720.74 613.93 864.16 G&C Alloc-B Zan 2,570.01 - 425.59 1,319.54 3,463.96 G&C Alloc-Biology 7,822.31 - - 916.82 8,739.13 G&C Alloc-Ctr for Energy & Environ Educ 4,648.59 - 5,123.08 2,690.23 2,215.74 G&C Alloc-Ctr for Soc & Behav Res 28,349.71 - 429.84 7,512.51 35,432.38 G&C Alloc-Chemistry 2,257.98 - 572.56 1,424.94 3,110.36 G&C Alloc-CHFA 6,898.02 - - 285.60 7,183.62 G&C Alloc-CNS 115,406.83 - - 8,276.69 123,683.52 G&C Alloc-Col of Bus Administration 39,684.98 - 12,533.56 2,054.17 29,205.59 G&C Alloc-College of Education 87,470.72 - 30,371.08 30,136.71 87,236.35 G&C Alloc-College of Social/Behav Sci 40,762.12 - - 9,085.02 49,847.14 G&C Alloc-Comm Sciences & Disorders 2,291.24 - - - 2,291.24 G&C Alloc-Computer Science 3,377.22 - 117.35 6.94 3,266.81 G&C Alloc-Continuing Education 1,882.44 - - - 1,882.44 G&C Alloc-Ctr for Teach & Learn Math 12,757.64 - - - 12,757.64 G&C Alloc-Curric & Instr 14,335.88 - - 1,424.48 15,760.36 G&C Alloc-D Tidwell 1,519.54 - - - 1,519.54 G&C Alloc-Design, F, CS 309.87 - - 14.85 324.72 G&C Alloc-Earth Science 724.99 - 600.00 - 124.99 G&C Alloc-Economics 2,146.28 - - - 2,146.28 G&C Alloc-Educ Opportunity Prog 30,146.32 - 6,764.21 7,250.73 30,632.84 G&C Alloc-Educ Psych & Foundations 741.51 - - (55.02) 686.49 G&C Alloc-English Lang & Lit 488.22 - - - 488.22 G&C Alloc-External Services 25,944.73 - - 8,055.54 34,000.27 G&C Alloc-Finance 893.39 - - - 893.39 G&C Alloc-GBPAC 132.62 - - - 132.62 G&C Alloc-Geography 14,763.57 - 6,431.44 1,102.48 9,434.61 G&C Alloc-Graduate College 2,223.50 - - - 2,223.50 G&C Alloc-History 2,134.58 - - - 2,134.58 G&C Alloc-Hlth, PE, & Rec 47,772.59 - 4,520.44 4,286.92 47,539.07 G&C Alloc-International Studies - - - 58.33 58.33 G&C Inc Funds-IA Math & Sci Edu Part 7,383.63 - 770.85 2,202.96 8,815.74 G&C Alloc-IT Admin - - - 314.06 314.06 G&C Alloc-ITS Training Svcs 1,352.44 - 633.32 314.06 1,033.18 G&C Alloc-Kinesiology - - - 23,944.63 23,944.63 G&C Alloc-L Wilson 837.28 - - - 837.28 G&C Alloc-Library - - - 83.58 83.58 G&C Alloc-Management 309.99 - - - 309.99 G&C Alloc-Marketing 28.23 - - - 28.23 G&C Alloc-Mathematics 19,124.58 - 4,582.34 270.06 14,812.30 G&C Alloc-Museum 1,087.47 - - - 1,087.47 G&C Alloc-Phil & World Religion 43.36 - - - 43.36 G&C Alloc-Physics 7,393.30 - 2,367.00 386.56 5,412.86 G&C Alloc-Political Science 218.85 - - - 218.85 G&C Alloc-Regents Center 3,085.88 - - 802.70 3,888.58 G&C Alloc-Science Education 2,435.92 - 5.95 - 2,429.97 G&C Alloc-Social Work 3,168.23 - - 97.23 3,265.46 G&C Alloc-Sociology & Anthropology 1,022.95 - - - 1,022.95 G&C Alloc-Special Education 2,877.63 - - - 2,877.63 G&C Alloc-Teaching 8,805.71 - - - 8,805.71 G&C Alloc-Technology 21,002.42 - 13,153.87 2,467.02 10,315.57 G&C Alloc-Theatre 9.33 - - - 9.33 G&C Incentive Funds-A Bonsall-Hoekstra 211.84 - - (211.84) - G&C Incentive Funds-A Butler 3,189.97 - - - 3,189.97 G&C Incentive Funds-A Conrad 349.23 - - 284.03 633.26 G&C Incentive Funds-A Cox 498.54 - - - 498.54 G&C Incentive Funds-A Czarnetski 427.88 - - - 427.88 G&C Incentive Funds-A Dutton 1,123.09 - - 1,277.42 2,400.51 G&C Incentive Funds-A Gordon 5,332.41 - 100.00 - 5,232.41 G&C Incentive Funds-A Hunzelman 866.16 - - - 866.16
18 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): G&C Incentive Funds-A Klostermann 45.36 - - - 45.36 G&C Incentive Funds-A Petersen 417.00 - - - 417.00 G&C Incentive Funds-A Petrov 12,794.68 - 11,485.19 1,746.36 3,055.85 G&C Incentive Funds-A Poleksic 821.52 - 821.52 - - G&C Incentive Funds-A Staples 189.92 - - - 189.92 G&C Incentive Funds-A Stevens 3,148.95 - - (3,148.95) - G&C Incentive Funds-A Stollenwerk 2,186.53 - 2,188.46 - (1.93) G&C Incentive Funds-A Wen 382.62 - - 751.49 1,134.11 G&C Incentive Funds-A Wolter 4,523.10 - 4,993.73 5,353.26 4,882.63 G&C Incentive Funds-B Liang 2,667.74 - 562.50 - 2,105.24 G&C Incentive Funds-B VanMeeteren 4,774.41 - - 1,605.36 6,379.77 G&C Incentive Funds-C Angel 521.03 - 408.84 124.43 236.62 G&C Incentive Funds-C Chancey 119.39 - - (119.39) - G&C Incentive Funds-C Coronado-Park - - - 116.67 116.67 G&C Incentive Funds-C DeSoto 177.18 - 89.95 - 87.23 G&C Incentive Funds-C Edginton 65,048.41 - 2,860.62 (62,187.79) - G&C Incentive Funds-C Finken 166.80 - 133.22 - 33.58 G&C Incentive Funds-C Heinzel 133.05 - - - 133.05 G&C Incentive Funds-C Juby - - - 194.46 194.46 G&C Incentive Funds-C Kleiwer 1,329.89 - - - 1,329.89 G&C Incentive Funds-C Lampe 3,313.44 - - 11,527.54 14,840.98 G&C Incentive Funds-C Larimer 201.42 - - - 201.42 G&C Incentive Funds-C Lee 55.39 - - (55.39) - G&C Incentive Funds-C Rankin 607.64 - - 4,405.91 5,013.55 G&C Incentive Funds-C Weeks 446.33 - - (50.90) 395.43 G&C Incentive Funds-D Atwood-Blaine 1,193.17 - - (206.50) 986.67 G&C Incentive Funds-D Beenken 4,509.07 - - - 4,509.07 G&C Incentive Funds-D Cornish 4,428.04 - - - 4,428.04 G&C Incentive Funds-D Del Carlo 436.44 - - - 436.44 G&C Incentive Funds-D Gallagher 8.01 - - - 8.01 G&C Incentive Funds-D Hayek 4,427.98 - 685.80 628.11 4,370.29 G&C Incentive Funds-D Hotek 6.99 - - (6.99) - G&C Incentive Funds-D Mourlam 20.02 - - (20.02) - G&C Incentive Funds-D Mupasiri 5,201.08 - 34.60 540.12 5,706.60 G&C Incentive Funds-D Nickey 5,044.49 - 444.40 801.01 5,401.10 G&C Incentive Funds-D Raschke 204.72 - - (204.72) - G&C Incentive Funds-D Smith - - - 42.00 42.00 G&C Incentive Funds-D Taylor - - - 571.20 571.20 G&C Incentive Funds-E Brown 90.91 - - (90.91) - G&C Incentive Funds-E Edmister 1,417.99 - - - 1,417.99 G&C Incentive Funds-E Heiden 589.62 - - 1,111.06 1,700.68 G&C Incentive Funds-F Kohler 1,125.91 - - (1,125.91) - G&C Incentive Funds-G Houseal 2,602.60 - - (2,602.60) - G&C Incentive Funds-G Jean-Marie 538.02 - - - 538.02 G&C Incentive Funds-G Thiel 24,561.64 - 4,544.87 4,958.97 24,975.74 G&C Incentive Funds-H Heisterkamp 384.72 - 467.00 189.69 107.41 G&C Incentive Funds-H Olsen 30,766.73 - - 18,161.17 48,927.90 G&C Incentive Funds-Herring 91.34 - - (91.34) - G&C Incentive Funds-IWRC 25,937.94 - 20,252.86 5,846.91 11,531.99 G&C Incentive Funds-J B Schafer 2,966.46 - - - 2,966.46 G&C Incentive Funds-J Beneke 13,339.13 - - 2,879.53 16,218.66 G&C Incentive Funds-J Bilyeu-Holmes 265.12 - - (265.12) - G&C Incentive Funds-J DeGroote 4,717.07 - 389.52 458.63 4,786.18 G&C Incentive Funds-J Demastes 1,769.01 - 19.37 - 1,749.64 G&C Incentive Funds-J Elbert 2,114.81 - 2,149.78 2,951.66 2,916.69 G&C Incentive Funds-J Garrett 2,341.03 - 103.04 - 2,237.99 G&C Incentive Funds-J Gassman 453.03 - - - 453.03 G&C Incentive Funds-J Gerrath 1,198.88 - - (1,198.88) - G&C Incentive Funds-J Gorton 203.57 - - - 203.57 G&C Incentive Funds-J Hoelscher 6,984.75 - - 2,268.00 9,252.75 G&C Incentive Funds-J Huegerich 261.48 - - 27.20 288.68 G&C Incentive Funds-J Mccullagh (530.64) - - 541.07 10.43 G&C Incentive Funds-J Meissen - - 155.00 1,661.10 1,506.10 G&C Incentive Funds-J Milambiling 34.79 - - - 34.79
19 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): G&C Incentive Funds-J Nie 613.69 - 177.70 - 435.99 G&C Incentive Funds-J Sebree 1,550.72 - - (50.89) 1,499.83 G&C Incentive Funds-J Stone 1,819.99 - - - 1,819.99 G&C Incentive Funds-J Tamplin 1,439.98 - - 104.27 1,544.25 G&C Incentive Funds-J Vos - - - 163.28 163.28 G&C Incentive Funds-J Weld (407.32) - (470.85) - 63.53 G&C Incentive Funds-J Wittrock 596.46 - 386.39 - 210.07 G&C Incentive Funds-JD Cryer 4,192.65 - - - 4,192.65 G&C Incentive Funds-K Elgersma 1,319.30 - - 977.86 2,297.16 G&C Incentive Funds-K Enshayan 1,815.26 - 956.42 - 858.84 G&C Incentive Funds-K Finn 91.35 - - (91.35) - G&C Incentive Funds-K Nemec 19,276.76 - 1,250.00 494.97 18,521.73 G&C Incentive Funds-K Scholl 248.10 - - - 248.10 G&C Incentive Funds-K Strong 95.68 - - - 95.68 G&C Incentive Funds-Ki Park 3,006.53 - - 642.39 3,648.92 G&C Incentive Funds-L Bowen 112.85 - - (112.85) - G&C Incentive Funds-L Escalada 32.12 - - - 32.12 G&C Incentive Funds-L Jackson 15,309.17 - 2,464.24 492.24 13,337.17 G&C Incentive Funds-L McLaury - - - 1.95 1.95 G&C Incentive Funds-L Strauss 1,007.59 - - - 1,007.59 G&C Incentive Funds-M Avery - - - 111.72 111.72 G&C Incentive Funds-M Beland - - - 1.94 1.94 G&C Incentive Funds-M Clayton 373.53 - - - 373.53 G&C Incentive Funds-M Collins-Williams 6,654.11 - - (6,654.11) - G&C Incentive Funds-M Devlin 2,697.91 - - - 2,697.91 G&C Incentive Funds-M Grey 181.63 - - - 181.63 G&C Incentive Funds-M Iqbal 2,286.03 - 511.31 - 1,774.72 G&C Incentive Funds-M Kuhn 0.03 - - (0.03) - G&C Incentive Funds-M Losch 92,277.70 - 19,614.25 8,728.45 81,391.90 G&C Incentive Funds-M Ruxton - - - 4,431.37 4,431.37 G&C Incentive Funds-M Seavey 165.70 - - - 165.70 G&C Incentive Funds-MJ Crew 54.49 - - (54.49) - G&C Incentive Funds-N Davidson 3,573.49 - - - 3,573.49 G&C Incentive Funds-N Sullivan 7,761.78 - 3,753.08 2,445.35 6,454.05 G&C Incentive Funds-N Watts 4,924.12 - 268.29 (4,655.83) - G&C Incentive Funds-O Steinthorsdottir 916.57 - - - 916.57 G&C Incentive Funds-P Bennet 28.07 - - (28.07) - G&C Incentive Funds-P Berendzen 240.50 - 98.83 - 141.67 G&C Incentive Funds-P East 2,966.46 - - - 2,966.46 G&C Incentive Funds-P Gray 6.94 - - (6.94) - G&C Incentive Funds-P Pease 599.45 - - - 599.45 G&C Incentive Funds-P Shand 2,652.71 - - - 2,652.71 G&C Incentive Funds-R Edmiaston 10.37 - - (10.37) - G&C Incentive Funds-R Forbes 341.28 - 341.28 - - G&C Incentive Funds-R He 386.56 - - (386.56) - G&C Incentive Funds-R Klein 8,219.30 - 7,584.57 (634.73) - G&C Incentive Funds-R M Chin 3,681.50 - 192.02 - 3,489.48 G&C Incentive Funds-R Smith 3,026.52 - - - 3,026.52 G&C Incentive Funds-R Sugumaran (259.20) - (259.20) - - G&C Incentive Funds-S Dobie 348.44 - - - 348.44 G&C Incentive Funds-S Giese 6,418.23 - 6,010.65 (341.78) 65.80 G&C Incentive Funds-S Montgomery 42.00 - - 5.25 47.25 G&C Incentive Funds-S Salterberg 686.14 - - - 686.14 G&C Incentive Funds-T Frush - - - 302.82 302.82 G&C Incentive Funds-T Hunt 20,118.25 - 21,319.21 - (1,200.96) G&C Incentive Funds-T Kidd 4,285.38 - 164.00 - 4,121.38 G&C Incentive Funds-T Strauss 13.54 - - (13.54) - G&C Incentive Funds-TPC 19,438.47 - 4,351.64 (1,146.49) 13,940.34 G&C Incentive Funds-V Oleson 4,509.69 - - - 4,509.69 G&C Incentive Funds-W Fleming 259.93 - 255.00 102.27 107.20 G&C Incentive Funds-W Harwood 660.46 - - - 660.46 G&C Incentive Funds-W Johnson 8,041.32 - - 3,274.54 11,315.86 Geographic All of IA Special Proj 4,248.14 - 1,018.75 - 3,229.39 Geography Special Projects 145.68 - - - 145.68
20 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Geology Field Trip 6,282.23 - - 1,788.70 8,070.93 GeoTREE Center 50,718.08 96,014.37 87,305.02 - 59,427.43 GIVF-Technology Transfer Project 42.78 - - - 42.78 Global Initiatives 31,611.34 90,705.00 102,006.27 - 20,310.07 Global Skills Abroad 20,730.50 119,408.40 98,491.30 - 41,647.60 Graduate College Contingency 3,467.45 - - - 3,467.45 Heartland Economic Dvl Course 54,257.36 75,735.00 68,432.74 - 61,559.62 HRCS Lab/Course Fees - 2,125.00 - - 2,125.00 HRCS Special Projects - 7,295.40 5,825.33 - 1,470.07 KAHHS Hall of Excellence 281.13 - - - 281.13 KAHHS Special Projects 6,547.91 645.00 - - 7,192.91 IA Stock Market Game 550.35 - - - 550.35 Indiv Studies/Guided Ind Study 1,092,055.48 484,329.59 549,719.50 - 1,026,665.57 Innovation Incubator 47,803.82 9,650.00 303.53 0.17 57,150.46 Institute for Decision Making 279,299.91 162,153.07 116,966.87 1,811.63 326,297.74 Institute for Educational Leadership 36,061.24 643.00 9,020.00 - 27,684.24 Instrument Rental/Repair 10,325.18 10,477.00 16,137.19 15,822.57 20,487.56 Intercollegiate Academics 87,719.10 145,728.00 133,315.54 - 100,131.56 International Insurance/Photos 26,985.33 20.00 (364.98) 350.00 27,720.31 International Programs Housing 3,273.39 - 749.28 - 2,524.11 International Services Programming 6,852.69 9,670.13 9,686.11 - 6,836.71 Iowa Public Radio Clearing Account - - 325,553.00 325,553.00 - Iowa Teaching Standards DVD 2,208.18 - - - 2,208.18 Iowa Waste Reduction Center 219,091.86 791,594.73 697,440.90 (31,869.24) 281,376.45 Iowa Writing Project 16,358.62 - 5,260.34 - 11,098.28 IRTS Library Fines 938.83 2,050.00 - - 2,988.83 IT Materials Testing Consultation 10,014.43 3,500.00 0.60 - 13,513.83 IT Materials Testing-S Giese 6,007.64 821.88 3,587.17 - 3,242.35 IT Non GEF Staff 1,904.92 - 286,658.19 285,607.28 854.01 ITILP Process Fee (IA Teacher Intern Lic) 8,149.49 3,600.00 31.19 - 11,718.30 ITS Enter Data Protect Recharge Ctr 47,394.17 143,721.87 51,386.45 - 139,729.59 ITS Production Svcs-Multi-Media Fund 17,804.82 1,325.00 1,499.29 (2,000.00) 15,630.53 ITS Virtual Servers Recharge Ctr 49,016.23 150,945.74 94,140.44 - 105,821.53 ITS-MM Svcs-Production House 42,403.00 73,307.86 104,220.29 3,300.00 14,790.57 IWRC Conferences - 3,200.00 1,301.16 12,710.12 14,608.96 IWRC Income 420,116.39 150,662.04 299,287.88 10,191.23 281,681.78 Jacobson Ctr for Comprehensive Literacy 115,847.01 21,600.00 7,010.55 (524.38) 129,912.08 Journal of Religion and Education 266.07 - - (266.07) - JPEC Apps Lab (22.80) - (10.20) 12.60 - JPEC Okoboji Summer Institute 12.60 - - (12.60) - Kindergym 16,300.56 2,455.87 3,055.68 - 15,700.75 Learning Center Photocopy Svc 2,802.64 - 2,802.64 - - Library Fines 7,263.04 6,095.75 5,374.03 - 7,984.76 Literature/Writing in Ireland 14,846.51 31,395.00 6,866.93 - 39,374.58 Manufacturing Workshops 1,438.37 - - - 1,438.37 Marching Band 16,390.86 600.00 3,016.90 - 13,973.96 Marching Band CD Account 118.40 - - (118.40) - Marching Band Tour 2,818.41 1,692.00 107.40 - 4,403.01 Materials Testing Consult-Tech 216,241.10 249,380.87 299,562.79 21,006.03 187,065.21 Math MA Program 1,913.17 - 167.86 - 1,745.31 Mathematics Copier & Fax Services 16,875.61 5,256.18 4,897.71 - 17,234.08 MBA Programs 446,227.65 70,552.18 270,756.07 82,750.00 328,773.76 Midwest Food Recovery Summit 23,690.33 12,250.00 23,230.21 (12,710.12) - Midwest Instr & Computing Symposium 654.23 - 654.23 - - Modern Languages-Special Projects 27.75 - 27.75 - - Music 58.82 - - (58.82) - Music PAC Facility Rental 7,074.09 - 20,471.99 43,959.00 30,561.10 Northern Iowa Symphony Orchestra 670.00 - - - 670.00 New Iowans Income Acct 34.75 - 10.06 - 24.69 New Programs Support 46,096.83 - 5,326.88 - 40,769.95 Northern Festival of Bands 7,823.71 16,081.00 14,472.93 - 9,431.78 Northern Iowa Food & Farm Partnership 1,520.19 3,655.00 3,131.06 - 2,044.13 Operational Support-Math 1,023.92 - 594.86 - 429.06 Oral Interpretation 7,542.65 - 108.22 - 7,434.43
21 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Orchestra Tours 7.65 - - (7.65) - OSFE-Instructional Materials 161.59 35,200.00 29,878.47 - 5,483.12 Panther Educational Products 110,560.98 260,613.47 277,063.67 (4,194.25) 89,916.53 Panther Plot 197.82 835.04 174.72 - 858.14 Phil & World Religion-Special Proj 229.50 - - - 229.50 Physical Education Conference 1,479.22 - - - 1,479.22 Physics Lab/Course Fee 121.22 5,458.43 5,444.97 - 134.68 Physics R&D Discretionary Fund 200.00 - - - 200.00 Playground Resource Events Account 422,562.19 200,203.27 170,717.60 - 452,047.86 Prairie Medicinal Plants 432.30 - - - 432.30 Prairie on Farms Seed 23,462.88 8,360.00 4,257.27 - 27,565.61 PRISMS Project 2,539.95 700.00 (1.40) - 3,241.35 Psychological Assessment Clinic 11,925.41 2,800.00 1,049.83 - 13,675.58 Reading Recovery Program 186,708.50 95,743.88 81,062.96 (1,511.37) 199,878.05 Real Estate Education Program 5,687.70 - 2,131.82 - 3,555.88 Regents Hispanic Institute 5,416.81 - - - 5,416.81 Regents Program in Austria 5,646.74 - - - 5,646.74 Regional Business Ctr Special Projects 110,006.00 32,736.16 65,944.02 - 76,798.14 Regional STEM Network Hub (Match) 1,368.12 - 49,773.56 48,631.88 226.44 Research & Sponsored Prgms Inc Fund 384,027.98 - 185,191.32 171,218.72 370,055.38 Roadside Conference - 820.00 8.57 - 811.43 RRTTC-Materials Testing Service 29,452.77 - - - 29,452.77 SAC Lab/Course Fee - 3,300.00 - - 3,300.00 SBDC Program Income-ISU Subcontract 2,903.37 - - - 2,903.37 SBDC-MyEntre.net Membership 6,354.20 - 2.43 - 6,351.77 SBS Special Projects 34,940.59 - 742.54 - 34,198.05 Sch Applied Human Sci-Special Projects 1,583.17 17,566.90 16,884.28 - 2,265.79 Sch of Appl Human Sci Lab/Course Fee 835.58 4,384.00 (400.00) - 5,619.58 Schl of Music Jazz CD (132.17) 324.43 232.63 35.00 (5.37) School of Music Camps 2.21 - - - 2.21 School of Music Community School 28,744.03 136,516.72 141,842.50 - 23,418.25 Sci Educ Resource Ctr Collaborative 21,683.57 5,650.00 13,607.96 - 13,725.61 Scottish Rite Preschool Clinic 85,829.75 48,598.50 53,112.43 - 81,315.82 Semester at NMMU, South Africa 7,359.38 16,758.75 12,966.19 (2,122.21) 9,029.73 Semester In Auckland 4,185.01 - - - 4,185.01 Semester in Greece 30,535.12 44,831.50 49,339.76 - 26,026.86 Semester in Hull 6,442.39 - - - 6,442.39 Social Sciences Capstone Abroad 33,080.67 35,347.00 38,634.15 - 29,793.52 Social Work Special Projects 10,617.55 29,355.44 29,513.26 16,294.00 26,753.73 Social Work/Counseling Abroad 24,279.40 - - - 24,279.40 Socio-Economic Reality in Nicaragua 15,540.21 - - - 15,540.21 Spanish Studies Abroad 51,530.41 47,430.00 43,547.99 - 55,412.42 Specialty Clinic 592.07 - - (592.07) - Spotlight Concert Series 23,226.25 52,184.70 19,474.49 - 55,936.46 State Buy Fresh Buy Local 535.83 - - - 535.83 Statistical Consulting 6,556.09 - 4,950.75 - 1,605.34 STEM Events 3,434.82 25,265.00 68,968.28 - (40,268.46) Strategic Initiative 2,642,523.00 - - 1,150,000.00 3,792,523.00 Strategic Marketing Svcs Revenue Acct 194,358.85 140,881.59 118,742.97 (10,623.00) 205,874.47 Student Computer Fee Special Allocations 21,658.87 - 21,658.87 - - Strategic Outreach Initiatives/Recruitment 1,411,589.27 - 16,505.37 - 1,395,083.90 Student Teaching Fee Acct 104,352.45 151,600.00 227,689.84 - 28,262.61 Study Abroad Contingency Fund 127,063.08 - (0.10) (3,045.96) 124,017.22 Study Abroad Fees/Operations 228,129.25 160,252.29 109,233.21 (70,000.00) 209,148.33 Study Abroad in Berlin 7,207.64 - 26.53 - 7,181.11 Study Abroad in Tanzania 5,358.89 - - - 5,358.89 Study Abroad Merit Award 79,777.44 - 45,587.50 55,000.00 89,189.94 Study Abroad Recruitment Fairs 20,502.35 95.00 14,810.74 - 5,786.61 Study Abroad Tuition and Fees 120,055.32 145,159.69 149,805.36 899.33 116,308.98 Summer in Akita, Japan 13,191.24 - 738.66 - 12,452.58 Summer Language Camps 880.21 - 880.21 - - Summer/Semester in Chile (CISP) 22,038.85 - - - 22,038.85 Summer/Semester in Costa Rica, Veritas 12,930.50 29,231.51 25,293.13 1,222.88 18,091.76 Supplemental Applied Music Fees 78,071.12 72,428.64 54,472.05 (22,715.52) 73,312.19
22 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Sustainability Capstone Abroad 11,593.80 - - - 11,593.80 Suzuki Violin Lessons 19,076.39 213,412.21 223,321.19 - 9,167.41 Tallcorn Activities 3,429.79 9,500.00 7,357.39 - 5,572.40 Teacher Education Background Checks 17,078.95 26.00 905.26 - 16,199.69 TECH Lab/Course Fee 3,272.59 11,491.25 14,905.87 - (142.03) Technology Coordinators' Camp 10,710.65 - 1,246.54 (2,000.00) 7,464.11 Technology Special Projects 274.48 200.00 - - 474.48 Technology Transfer 330.23 - 330.23 - - Telecom Oper & Maint Fund 717,460.21 1,194,044.98 1,430,881.84 100,000.00 580,623.35 Theatre Lab/Course Fee 318.22 4,495.00 3,578.52 - 1,234.70 Ticketing Operations 3,936.50 311,502.19 301,302.33 - 14,136.36 Tiny House Resources Recharge Center (2,448.76) 24,000.00 (99.00) - 21,650.24 TPC Seed 43,133.33 25,336.57 9,725.36 - 58,744.54 UN Flag Account 514.90 - - - 514.90 UN Additive Manufacturing Techworks 343,133.30 961,392.94 857,715.84 - 446,810.40 UNI Extended Semester In Spain 72,396.07 71,112.67 50,196.28 - 93,312.46 UNI Fall Mathematics Conference 4,748.47 - - - 4,748.47 UNI Reading Clinic-C & I 6,923.24 2,361.00 1,823.08 - 7,461.16 UNI STEM Outreach Programs 4,746.33 20,096.80 15,650.06 - 9,193.07 UNI-Student Athletic Trainers Org 13,511.87 - 2,786.04 - 10,725.83 Unrestricted Gift Fund 196.71 - 196.71 - - Voice Clinic 28,701.61 1,462.60 5,150.28 - 25,013.93 Water Planet Capstone - 44,240.00 42,851.40 - 1,388.60 Workforce Development Center 3,852.61 900.00 4,230.85 - 521.76
Total Academic Affairs 24,411,631.88 22,252,010.54 20,728,806.92 1,226,953.02 27,161,788.52
Student Affairs: Acceptance Fee Forfeiture - 4,965.00 11,176.37 5,521.00 (690.37) Campus Activities Board (8,370.16) 190,930.00 171,429.21 - 11,130.63 Campus Violence Prev Spec Proj 420.01 - - - 420.01 CME Projects 11,074.21 1,699.29 4,654.09 - 8,119.41 Ctr for Multicultural Ed-Stu Fee Alloc 38,651.28 83,853.75 84,212.94 - 38,292.09 Dean of Students Sanctions 7,250.00 8,925.00 1,742.50 - 14,432.50 Family Weekend 810.53 6,611.52 6,809.45 - 612.60 Fine Arts Reserve Fund 6,127.53 - - - 6,127.53 G&C Alloc-Student Affairs 1,626.92 - - - 1,626.92 G&C Incentive Fund - Counseling Center 1,352.77 - 987.59 1,352.77 1,717.95 G&C Incentive Fund - S O'Connell 2,705.54 - 2,634.82 2,705.54 2,776.26 G&C Incentive Funds-T Hogan 7,290.84 - - 1,352.77 8,643.61 Gender & Sexuality Center Student Fee 805.97 4,752.00 3,711.37 - 1,846.60 International Career Services 520,374.93 538,640.18 392,058.51 (45,166.28) 621,790.32 Military & Veteran Student Svcs Conf (158.71) 1,965.00 1,769.75 - 36.54 NISG Allocations 766.64 203,386.35 158,623.93 (45,529.06) - NISG Contingency 72,408.11 (11,365.80) 40,537.50 59,282.14 79,786.95 NISG Operations 6,278.06 122,524.65 110,022.72 (13,753.08) 5,026.91 NISG Shuttle Bus 43,847.32 157,372.80 124,125.48 - 77,094.64 Radio Station KULT-FM 645.48 - 429.56 - 215.92 Service & Leadership Programs (30.21) 17,677.44 13,286.69 - 4,360.54 Student Activity Fee Clearing 11,535.05 290.20 - - 11,825.25 Stu Svcs Fee Clearing 49,751.41 6,822.86 2,212.71 - 54,361.56 Student Fee Contingency 18,847.68 26,131.13 - - 44,978.81 Student Involvement Center 1,621.75 2,618.00 3,186.94 - 1,052.81 Student Org Speakers Fund (178.77) - (178.77) - - Veteran Services Student Activities Fee 1,048.97 5,322.24 2,167.82 - 4,203.39 Weekend SafeRide 19,434.62 42,835.20 39,100.71 - 23,169.11
Total Student Affairs 815,937.77 1,415,956.81 1,174,701.89 (34,234.20) 1,022,958.49
23 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Finance and Operations: Finance and Operations Services 69,935.36 12,000.00 12,929.51 - 69,005.85 Finance and Operations Special Projects 91,222.52 12,053.75 16,894.62 - 86,381.65 Building Services 648,721.75 4,009,394.43 4,003,704.61 - 654,411.57 Business Operations Services 573,017.24 275,183.70 128,285.95 - 719,914.99 Campus Supply Operations 244,740.10 567,935.18 577,714.11 - 234,961.17 Employee Wellness 4,355.98 199,345.00 157,482.09 - 46,218.89 Exchange Students 378,481.94 73,444.26 10,385.75 - 441,540.45 Facilities Planning Services 200,650.12 346,044.48 454,886.49 - 91,808.11 Facilities Planning-Technology/Consulting 387,485.25 - (30,602.86) - 418,088.11 G&C Alloc-Admin & Financial Svcs 132.62 - - - 132.62 Grounds Services 331,268.06 1,643,583.94 1,575,405.41 - 399,446.59 Operations and Maintenance 451,553.19 3,739,422.83 3,669,289.26 - 521,686.76 Fuel Oil Stores (10,914.15) - (10,914.15) - - Green Fund 974.03 9,312.00 9,312.00 - 974.03 PCI Allocation 322,164.64 133,837.25 93,615.94 - 362,385.95 Procurement Services Income 125,742.14 47,265.23 16,056.75 - 156,950.62 Postal Stores (556.73) 524.32 1,612.92 - (1,645.33) Refuse Service (2,562.80) 261,096.86 239,074.62 (19,459.44) - Resident Assistant Conference 16,192.34 42,535.00 35,656.38 - 23,070.96 Retention Bonus-President - 132,182.32 1,500.00 - 130,682.32 Sustainability Special Projects 9,531.00 910.00 - - 10,441.00 Transportation 37,586.16 421,428.76 396,122.10 - 62,892.82 Utility Enterprise (186,287.75) 11,278,286.01 9,150,629.57 (1,599,877.49) 341,491.20 Vehicle Fuel Stores 16,711.15 196,607.08 175,504.74 - 37,813.49 Vehicle Pool 293,705.82 562,816.38 537,023.41 (25,565.46) 293,933.33
Total Finance and Operations 4,003,849.98 23,965,208.78 21,221,569.22 (1,644,902.39) 5,102,587.15
General Institutional: Salaries and Wages Payable (115,295.76) - (11,737.53) - (103,558.23) Compensated Absences Payable (1,636,673.32) - 84,325.50 - (1,720,998.82) TTII Allocation (0.01) 1,530,241.98 - (1,530,241.98) (0.01) Dental Plan II 516,850.96 1,680,200.46 1,537,599.68 - 659,451.74 Employee Training Grants 13,392.22 170,808.00 172,186.99 - 12,013.23 Fringe Admin/Flex/Immigration 21,361.30 60,793.00 117,156.80 - (35,002.50) Other Post Employment Benefits (23,157,458.00) - 2,006,043.00 - (25,163,501.00) Pension Liability (11,454,402.00) - 1,052,745.00 - (12,507,147.00) Payroll Clearing (161,017.50) - (308,637.31) - 147,619.81 Self Insurance-Blue Advantage 4,224,996.73 14,205,360.30 11,350,648.26 (5,998,390.89) 1,081,317.88 Self Insurance-Dental Insurance 22,320.94 50,432.05 57,422.95 - 15,330.04 Self Insurance-Health Insurance (9,442.09) - (14,470.56) (5,028.47) - Student Financials Clearing (37,124.95) (15,380.63) - - (52,505.58) Treasurer's Temporary Investment Activity (2,530.64) 359,496.03 88,946.24 (270,713.39) (2,694.24) TTII Alloc Variance-ABRF - - - 46,750.76 46,750.76 Unemployment Claims Reserve 7,203.55 - (40,263.32) - 47,466.87 UNI PPO Plan 330,091.71 14,580,513.31 16,335,202.18 6,003,419.36 4,578,822.20 Worker's Comp Claims Reserve (128,305.04) - 16,981.66 - (145,286.70)
Total General Institutional (31,566,031.90) 32,622,464.50 32,444,149.54 (1,754,204.61) (33,141,921.55)
Total Other Funds Unrestricted $ (2,227,026.74) 80,762,672.00 75,969,592.11 (2,273,025.98) 293,027.17
Instruction $ 10,458,267.44 8,846,641.86 (2,026,607.61) Research - 49,994.29 22,619.75 Public Service 7,229,011.10 7,695,398.08 1,377,108.13 Academic Support 3,565,122.33 3,813,708.08 211,832.47 Student Services 1,071,054.43 1,055,362.91 - Institutional Support 37,347,100.73 34,808,028.04 (258,101.23) Operations & Maintenance 21,092,115.97 19,248,272.51 (1,599,877.49) Auxiliary Enterprises - 452,186.34 - Total Other Funds Unrestricted $ 80,762,672.00 75,969,592.11 (2,273,025.98)
24 Schedule 4 STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
TTII Allocation $ - (130,668.91) - - 130,668.91 - Prepaid Summer Scholarships 242,797.15 - (33,696.13) - - 276,493.28 Academic Affairs: Iowa FRC Scale-Up-4/18 (28.74) - - (28.74) - - Regional STEM Hub 6/18 - 488.25 465.00 23.25 - - Regional STEM Hub-6/19 - 573,839.12 546,513.69 27,325.43 - - Stem Travel & Moon Project-5/18 - 45.00 45.00 - - - UNI REAP-STEM Apprentice Prg-8/19 - 2,710.43 2,710.43 - - - Art: Conservation Treatments-10/20 - 39,126.37 36,228.12 2,898.25 - - Biology: EAGER-7/18 - 7,694.38 7,684.84 9.54 - - Ecosystem at Great Lakes-7/20 - 25,321.53 18,924.91 6,396.62 - - Rainbow Darter Genetics-4/20 - 393.31 393.31 - - - Restoration of Invasive Phragmites-11/18 63.24 - - 63.24 - - RSP Capacity Grants - 13,567.42 13,567.42 - - - Turtle Conservation-6/19 (256.76) 38,377.85 35,535.05 2,586.04 - - Vegetation Soil Mgmt Assess-3/20 - 10,428.22 7,718.89 2,709.33 - - Broadcasting Services: KUNI Radio Comm Svc'-9/19 - 202,285.00 202,285.00 - - - Business and Community Services: GBGI Outreach, Skilled Worker Funds-6/19 - 67,617.31 67,617.31 - - - GBGI Outreach, Skilled Worker Funds-6/20 - 148,202.10 148,202.10 - - - Regional Development, Skill Wrker Fds-6/19 - 14,947.49 14,947.49 - - - Regional Development, Skill Wrker Fds-6/20 - 128,930.81 128,930.81 - - - Regional Development,Skill Wrker Fds-6/17 0.35 - - - - 0.35 Tech Trans/Bus Incub, Skill Wrker Fds-6/18 - 31,431.05 31,431.05 - - - Tech Trans/Bus Incub, Skill Wrker Fds-6/19 - 197,487.16 197,487.16 - - - Tech Trans/Bus Incub,Skill Wrker Fds-6/20 - 237,683.60 237,683.60 - - - Business Growth and Innovation: Online Zoom Training-3/18 (1,110.28) 1,500.00 - 389.55 (0.17) - USDA RBDG-9/19 - 27,042.38 24,583.98 2,458.40 - - Camp Adventure Youth Services: Army EU Camp Adv-12/19 - 302,447.42 270,042.34 32,405.08 - - Camp Adventure (17-18) -8/18 - 735,405.51 862,066.58 30,415.25 157,076.32 - Camp Adventure 12/19 - 2,283,584.05 2,003,353.21 280,230.84 - - Camp Adventure PY 2017-8/17 (27.47) - - (27.47) - - Center for Energy and Environmental Education: Access to Fruit & Veg-1/19 - 8,598.54 8,597.89 - - 0.65 Double Up Food Bucks-12/19 - 60.00 60.00 - - - Enhance Local Food Economy in BH County - 4,146.00 4,146.00 - - - Green IA AmeriCorp-10/19 - 543,333.27 526,689.87 16,643.40 - - Green IA AmeriCorp-Fed-9/18 (1,078.75) 57,624.97 55,859.80 686.42 - - Green IA AmeriCorp-Fed-PY'17-11/17 (0.01) 0.01 - - - - Green IA AmeriCorp-State-9/18 - 10,960.24 10,960.24 - - - Green IA AmeriCorp-State-PY'17-11/17 0.36 (0.36) - - - - Iowa Nutrition Network-9/18 444.62 2,500.00 2,755.77 182.73 (6.12) - Land & Water Americorp-8/19 - 105,607.13 102,372.17 3,234.96 - - Local Food System-Region 9 -6/20 - 20,804.98 19,263.87 1,541.11 - - Supplemental weatherization prgm-8/18 (2,388.47) 36,666.64 20,060.19 9,965.31 (4,252.67) - Sustainable Schools AmeriCorp--10/18 - 67,541.42 65,484.30 2,057.12 - - Sustainable Schools ISU-9/18 - 10,849.93 10,849.93 - - - Weatherization Prgm--8/19 271.02 111,335.00 68,837.22 17,502.05 - 25,266.75 Center for Social and Behavioral Research: Assessmt Contract Methods-12/20 - 1,464.62 1,162.40 302.22 - - Behavioral Risk Factor (BRFSS) -12/19 (50,823.84) 335,854.91 313,308.45 32,877.76 (22,259.46) (83,414.60) Chickasaw Coalition Eval-9/19 - 3,947.90 3,655.46 292.44 - - Clear Creek Watershed Conserv-6/19 - 44,503.46 44,503.46 - - - Clear Creek Watershed Study-10/17 357.69 - - 26.61 (331.08) - Comm Adolescent Preg Prevent (CAPP)-6/18 (107.99) (2.11) (109.68) (0.42) - - Comm Adolescent Preg Prevent (CAPP)-6/20 - 70,674.08 65,438.96 5,235.12 - -
25 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Center for Social and Behavioral Research (continued): Eval of Phenomic Prediction in Plants-8/20 - 54,899.10 41,030.72 13,868.38 - IA Barriers to Prenatal Care-9/20 - 49,544.89 45,874.90 3,669.99 - IA Gambling Treatment Eval-6/18 - 31.35 (0.00) 2.14 (29.21) - IA Gambling Treatment Eval-6/20 - 155,278.00 143,943.35 11,502.00 - (167.35) Improving Survey Quality in Qatar-8/19 - 9,337.57 7,781.31 1,556.26 - - Iowa Young Adult Survey-9/19 - 45,808.61 42,415.38 3,393.23 - - Literacy Tool Data Collect-6/18 (233.18) (12.14) (244.64) (0.68) - - Literacy Tool Data Collect-6/19 - 23,234.87 21,513.77 1,721.10 - - Medicaid Eval-6/19 - 4,900.28 4,537.30 362.98 - - SIM Statewide Data Collection-4/19 - 125,130.07 115,861.18 9,268.89 - - STEM Council Monitoring 5/20 - 81,496.58 81,496.58 - - - Stem Pro--7/21 - 10,334.53 9,395.03 939.50 - - STEM Teachers in Eastern IA-6/21 - 26,207.37 19,586.97 6,620.40 - - Tobacco Use Prevention /Control-6/20 - 285,700.00 266,215.18 21,163.00 - (1,678.18) Uof IL Dean Evaluation--6/19 - 8,189.00 5,736.36 2,013.46 - 439.18 Center for Teaching & Learning Mathematics: Making Sense of Math O'Fallon-5/23 - 6,296.88 6,296.88 - - - Making Sense of Math-Mascoutah-7/21 - 154,706.38 154,706.38 - - - W'loo Schools/CTLM Contract-6/20 3,064.75 5,000.00 1,965.98 50.20 - 6,048.57 Center for Violence Prevention: Community Bystander Educ-1/20 - 9,058.34 8,626.99 431.35 - - Gender Violence Prevention-1/19 335.65 58,298.96 55,522.82 3,111.79 - - CHAS-Humanities and Fine Arts: David Sands Wright Scholarships 23,633.53 10,428.00 9,000.00 - - 25,061.53 Chemistry and Biochemistry: Chemistry in Space-6/19 - 10,499.21 10,499.21 - - - Localized Drug Delivery-6/19 22,803.69 105,115.00 85,819.84 35,281.91 (11,567.49) (4,750.55) RUI: Diruthenium Catalysts-5/20 (4,308.22) 64,528.21 56,160.58 4,059.41 - - Spectroscopic Characterization -11/18 (486.36) 2,702.32 1,636.25 575.72 (3.99) - STEM Training Grant-6/20 - 2,000.00 2,000.00 - - - Supercoiling in DNA Looping-6/19 - 6,990.48 6,990.48 - - - Tital aerosol formulation-7/18 - 8,797.83 6,575.36 2,222.47 - - Child Development Center: CACFP- Child Dev. Center-9/19 - 5,508.33 5,508.33 - - - CDC Early & Regular Head Start-7/17 - - (13,556.53) - - 13,556.53 CDC Early & Regular Head Start-7/18 20,904.37 - 14,465.81 1,157.26 - 5,281.30 CDC Early Head Start-7/20 - 46,800.00 41,413.78 3,313.10 - 2,073.12 College of Education: C.A. & Katherine S. Bemler Scholarship 16,757.02 4,393.20 - - - 21,150.22 Develop Equity Responsive Climate-6/18 (2.01) - - (2.01) - - Kindergarten Primary Awards 2,149.04 380.84 - - - 2,529.88 College of Humanities, Arts, and Sciences: Waste Reduction Support-6/20 - 19,630.44 19,630.44 - - - College of Social and Behavioral Sciences: DHS Service Training 6/18 - 892.47 892.47 - - - DHS Service Training 6/20 - 61,159.81 56,629.45 4,530.36 - - Communication Sciences and Disorders: Personal Service Contracts (1,422.42) 1,344.27 - (1.00) 77.15 - RSP Capacity Grants - 1,942.71 1,942.71 - - - Computer Science Partnership for CS Teacher Prep-4/20 - 109,620.90 91,809.26 17,811.64 - - Counseling Center: Build Capacity-Culture of Care-9/20 - 97,125.79 72,590.28 24,535.51 - - Culture and Intensive English Program: Immersion Environmental Edu-6/19 - 23,257.66 22,747.74 509.92 - - Language Culture Sustain-8/20 - 255.00 255.00 - - - Curriculum and Instruction: (RISE): with Head Start Partners-9/20 - 33,696.70 25,184.38 8,512.32 - - ASSIST Approach--9/18 (1,376.57) 57,982.60 52,711.46 3,894.57 - -
26 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Curriculum and Instruction (continued): Telling a Peoples' Story-4/19 - 527.76 488.66 39.10 - - UNI & CVCS Prof. Dev-6/19 1,000.00 - 547.46 - - 452.54 Early Developmental Education Center: Ramps & Pathways Scale-Up-4/18 (592.00) - 840.00 (1,432.00) - - Ramps & Pathways Scale-Up-4/19 - 411,648.00 396,404.00 15,244.00 - - Regent Center Contracts 1,264.73 12,475.00 11,266.84 1,076.83 (1,395.85) 0.21 Educational Opportunity Program: Classic Upward Bound Program-8/18 - 58,749.50 55,761.78 2,987.72 - - Classic Upward Bound Program-8/20 - 400,240.79 375,064.80 25,175.99 - - Educational Opportunity Center-8/20 (2,922.16) 454,814.55 421,243.10 30,649.29 - - Educational Talent Search-W'loo-8-20 (3,715.50) 559,006.05 517,753.57 37,536.98 - - EOP Summer Food Service Prgm-7/19 - 14,171.48 14,171.48 - - - Educational Psychology and Foundations: RSP Capacity Grants - 616.67 616.67 - - - Training at Space Conference-6/19 - 4,998.88 4,998.88 - - - Finance: Real Estate Educ Prog-Appro - 3,303.11 3,303.11 - - - Financial Aid: Anna M. Nielsen Scholarship 438.18 442.04 - - - 880.22 Collegiate Registration Plate Scholarships 11,417.19 8,528.50 2,000.00 - - 17,945.69 Dickey Scholarship 6,805.68 3,203.08 - - - 10,008.76 Fed Work Study 841.10 455,296.05 472,516.27 - 4,069.76 (12,309.36) Fed Work Study/CSL/Amer Reads - 32,514.00 32,514.00 - - - Irene M. Thompson Bequest 7,749.57 4,059.96 5,647.00 - - 6,162.53 PELL Grant Program-6/17 - 5.00 5.00 - - - PELL Grant Program-6/18 1,219.00 (4,657.00) (3,438.00) - - - PELL Grant Program-6/19 - 11,194,664.00 11,333,535.00 - - (138,871.00) Pudil Environmental Management Scholarship - 1,373.84 1,373.84 - - - Suppl Educ Opportunity Grant - 357,438.00 476,584.00 - 119,146.00 - TEACH Grant (467.00) 1,378,268.00 1,379,677.00 - - (1,876.00) Geography: Artic-FROST-8/20 - 103,420.64 98,848.91 4,571.73 - - ASUS: Arctic SUStainability-4/20 - 47,885.29 35,806.17 12,079.12 - - Citizen Science Water Quality-8/18 - 2,723.92 2,723.92 - - - CoProducing Sustainability Wksp-7/19 - 8,494.00 8,494.00 - - - Digitize water bodies in IA-12/19 (25,920.00) 91,800.00 61,000.00 4,880.00 - - Geographic Alliance-'16-'17-10/18 - 7,604.01 7,604.01 - - - Geographic Alliance-'17-'18-12/18 - 48,877.89 48,877.89 - - - GeoTREE Contracts 1,750.98 28,360.00 27,344.37 2,874.22 - (107.61) Hyperspectral Imaging-12/19 (1,958.93) 130,020.07 117,469.75 10,591.39 - - Hyperspertral Spectroradiometer-8/20 - 68,940.71 68,940.71 - - - Int'l Congress of Artic Social Sciences-1/19 - 227.70 2,375.96 - - (2,148.26) PIRE: Sustainability in Arctic-3/20 - 92,051.83 69,113.01 22,938.82 - - Planning for ICASS X-3/20 - 8,382.75 6,204.85 2,177.90 - - RCN Arctic-COAST-4/20 (2,542.87) 71,282.48 68,717.92 21.69 - - RSP Capacity Grants - 1,568.78 1,568.78 - - - Taimyr Reindeer Migration Reanalysis-2/20 - 53,872.19 40,642.15 13,230.04 - - Graduate College: McNair Postbacc Achievement Program-9/18 - 31,425.01 29,991.60 1,433.41 - - Health, Recreation & Community Services: Camp Adventure 2015-8/15 25.00 - - - (25.00) - Camp Adventure 2016-8/16 32.00 - - - (32.00) - Joseph S Wright Scholarships 10,348.04 10,429.00 8,250.00 - - 12,527.04 Mabel M Wright Scholarships 9,849.13 10,429.00 9,800.00 - - 10,478.13 Wild And White Scholarship 612.51 578.04 612.00 - - 578.55 History: Creating Humanities Communities-1/21 - 8,118.40 8,118.40 - - - IA Math Science Educ Partnership: IPA Assignment to NSF-12/18 - 85,288.47 85,288.47 - - - STEM Best Pre-Apprenticeships-10/20 - 60,592.09 49,719.98 10,872.11 - - Teacher Externships-1/20 - 52,529.00 47,754.00 4,775.00 - -
27 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Institute for Decision Making: Business Retention & Expan-9/20 - 96,265.50 80,395.44 15,870.06 - - C F Consolidated Plan-6/19 - 8,498.02 7,868.54 629.48 - - LocationOne Info System-4/20 (16,000.00) 32,000.00 14,814.60 1,185.03 (0.37) - Strategic Plan for CFTVB-10/19 - - 4,579.03 366.32 - (4,945.35) Technical Assistance Univ Ctr PY17-18 -7/18 (2,719.83) 11,916.75 9,930.62 (733.70) - - Updating the Workforce Model-12/19 4,150.68 11,300.00 22,799.81 1,968.89 (1,811.26) (11,129.28) Iowa Waste Reduction Center: Asset and Certif Battelle-9/19 - 128,496.10 95,111.84 33,384.26 - - Food Waste Reduction Assistance-11/17 - 1,809.20 1,349.13 460.07 - - Ft Rucker Star4D Cert & Supp-3/20 (6,280.12) 29,269.66 18,104.67 6,354.74 - (1,469.87) IA Air Emission Assistance-6/17 - (853.23) (153.39) (699.84) - - IA Air Emission Assistance-6/18 (63.47) - - (63.47) - - IA Air Emission Assistance-6/19 - 150,217.80 139,090.56 11,127.24 - - IA Waste Exchange-6-/20 - 29,998.07 27,775.99 2,222.08 - - Midwest Food Summit-DNR-12/18 - 10,000.00 10,000.00 - - - Midwest Food Summit-EPA-12/18 - 20,819.96 14,947.68 5,409.18 (463.10) - Reduce Food Loss K-12 Schls-10/18 (1,827.69) 24,312.89 18,171.40 4,313.80 - - Reserve Asset Project PY18-9/17 - (60.65) (159.85) 95.40 (3.80) - Specialty Coatings Appl-9/17 - 1,405.14 835.77 281.61 (287.76) - Star4D Cert & Corrosion Supp-6/18 - 25,648.02 (2,911.84) 6,663.55 (21,896.31) - STAR4D in Support of USMC-4/17 (1,177.29) (169.10) - 29.58 1,375.97 - STAR4D Support of AMCOM-9/17 - (947.36) 573.97 366.21 1,887.54 - STAR4D-Fort Rucker-9/17 - 252.17 590.44 70.25 408.52 - STAR4D-VP-1/20 - 164,015.92 123,994.62 42,612.58 2,591.28 - USMC Reserve Asset & Train-9/17 - (245.55) (777.52) 310.39 (221.58) - IT-Educational Technology & Media Services: IOWA Q-8/20 - 31,290.94 28,947.08 2,343.86 - - J Pappajohn Entrepreneurial Center: T Wayne Davis Chair In Entrepreneurship 15,748.88 44,652.87 29,767.56 - - 30,634.19 Languages and Literature: SEED Invitational Wksp-8/18 - 14,180.12 13,129.74 1,050.38 - - Wapsipinicon Almanac Com-3/19 - 968.54 968.54 - - - Learning Center: Student Support Services-8/20 - 342,076.42 321,202.04 20,874.38 - - Library: Ballroom Bash-1/17 - 325.85 325.85 - - - Interlibrary Loan Reimb-6/20 - 1,101.94 1,101.94 - - - Rod Com-4/19 - 500.00 463.00 37.00 - - Students Helping Students-6/19 - 2,147.43 1,589.51 557.92 - - UNI Edits-5/19 - 1,429.67 1,429.67 - - - Mathematics: IA-IL-NE LSAMP: STEM Partnership-9/21 - 46,668.14 41,890.62 4,777.52 - - Metal Casting Center: Additive Manufac for Invest Casting-8/23 - 312,062.89 312,062.89 - - - Additive Mfg for Fleet Casting Sustainment (1,093.51) 17,055.75 13,761.42 2,200.82 - - Additive Mfg Project-6/20 - 304,285.37 304,285.37 - - - Develop Digital Castings-12/18 - 12,414.61 11,205.89 1,208.72 - - Eval of Alternate Aggregate-9/18 (23,440.02) 34,550.00 4,741.79 2,441.76 (3,926.43) - High Production Casting Apps-10/18 (2,240.35) 95,613.55 84,241.01 9,132.19 - - Improve Accuracy of Castings-3/18 7,712.03 (3,872.00) - 970.43 (2,869.60) - Improve Castings-NewGen-3/18 2,996.25 3,872.00 - 1,735.00 (5,133.25) - Indigenous Sands for 3D Printing-9/18 - 21,437.16 12,765.43 8,671.73 - - Maturation of Advanced Mfg-9/19 (623.08) 174,449.56 153,702.06 20,124.42 - - Rapid Production-1/23 - 103,115.23 90,850.42 12,264.81 - - Sand Core for DLA-7/19 - 12,408.27 10,409.06 1,442.06 (557.15) - Tech Trsfer/Bus Incubate, Skilled Wrkr-19 - 1,277.03 1,277.03 - - - Tech Trsfer/Bus Incubate, Skilled Wrkr-20 - 136,326.19 136,326.19 - - - National Program for Playground Safety: NPPS Online Training-2/19 83,274.19 293,190.59 66,662.41 99,778.68 (210,023.69) - NPPS Online Training-3/20 - - 8,941.33 2,172.74 - (11,114.07) Study Playground Equip & Surfacing-2/18 590.66 - - 1,495.82 905.16 -
28 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Panther Village: IFYC Innovation Grant-5/19 - 3,987.03 3,987.03 - - - Performing Arts Center: Kaleidoscope-6/19 - 10,000.00 10,000.00 - - - Physics: Analyzing Paleo Enzymology-7/19 - 14,434.43 14,434.43 - - - Electronics Education-6/19 - 9,993.67 9,993.67 - - - UNI Women in Physics Club-11/18 - 35.49 35.49 - - - Psychology: RSP Capacity Grants - 5,538.22 5,538.22 - - - Public Safety: Traffic Safety Prgm-9/20 - 1,306.85 1,306.85 - - - Research and Sponsored Programs: UNI IRB for PRAMS-4/20 1,900.00 600.00 - - - 2,500.00 Residence Administration: Dining Scholarships-External Funding 16,941.74 4,456.73 6,620.00 - - 14,778.47 School of Music: RSP Capacity Grants - 3,865.88 3,865.88 - - - Small Business Development Center: SBDC-RIF-ISU-5/20 - 7,000.00 7,000.00 - - - Small Business Dev Ctr-Prgm -9/18 - 40,453.13 35,735.63 4,717.50 - - Small Business Dev Ctr-Prgm -9/20 - 66,910.75 61,954.40 4,956.35 - - Small Business Dev Ctr-Prgm Yr'17-9/17 - (1,736.91) (1,604.30) (132.61) - - Social Work: Foster Care Respite Prg 6/19 - 6,463.30 5,984.54 478.76 - - RSP Capacity Grants - 2,344.79 2,344.79 - - - Sociology, Anthropology and Criminology: BH County SC&F Supervision Prj.-9/20 - 15,000.00 21,034.59 1,682.77 - (7,717.36) Special Education: AACTE/Moph Research Awards-No Exp 7,030.36 836.48 - - - 7,866.84 Strategic Marketing Services: Competitive Intelligence,Skilled Wrkr Funds - 59,054.99 59,054.99 - - - DNR Hazardous Mat Mgmt-11/18 - 19,860.00 18,389.00 1,471.00 - - Student Affairs: Gear-Up for Coll Success-8/18 - 1,365.31 1,264.18 101.13 - - Tallgrass Prairie Center: 2018 Roadside Conference-12/18 - 16,050.64 14,861.70 1,188.94 - - 2019 Roadside Conference-12/19 - 708.23 655.77 52.46 - - Building Cost-Effective Prairie Yr 2-3/19 - 46,132.50 46,132.50 - - - Integ Roadside Veg Mgmt -6/18 0.17 (0.17) - - - - Integ Roadside Veg Mgmt -6/20 - 74,990.66 74,990.66 - - - IRVM Prgm Implementation-12/18 - 25,211.23 23,343.73 1,867.50 - - IRVM Prgm Implementation-12/19 - 22,253.84 20,605.41 1,648.43 - - Native Seed for County Rights-of-Way-6/20 - 107.24 80.49 26.75 - - Native Seed for County Rights-of-Way-6/21 - 647,795.80 479,493.56 168,302.24 - - Nat'l Disaster Resilience-TPC-9/21 (1,900.49) 105,983.17 78,821.11 25,261.57 - - Natural Selections Quality Assurance-12/19 - 39,751.49 37,056.27 2,944.59 - (249.37) Prairie Roots Wrap-Up-12/18 - 997.02 923.17 73.85 - - Quality Assuarance Expan Mkts-12/19 - 20,188.96 18,693.48 1,495.48 - - Roadside Beautification-6/15 - 1,408.18 1,408.18 - - - Seed Mix Experiments-12/19 - 78,374.26 66,701.49 11,672.77 - - Use of Native Perennial Vegetation-1/20 - 24,849.37 24,849.37 - - -
29 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2019 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Technology: Dross Mechanism for Alloys-5/21 - 521,870.65 461,188.30 60,682.35 - - Eval of Graphene in Fluids-5/19 - 316.13 234.00 82.13 - - Tiny House Prj. - 24,000.00 24,000.00 - - - University Advancement: UNI Foundation Scholarships-General (775.00) 3,951,180.27 3,962,705.27 - - (12,300.00) $ 367,370.17 33,182,855.46 32,002,590.72 1,480,277.86 131,109.27 198,466.32
Instruction $ 2,806,660.33 2,399,111.17 263,370.04 (211,342.56) Research 2,808,872.98 2,472,736.45 324,772.36 (22,624.81) Public Service 9,012,002.14 8,258,978.55 837,616.39 111,191.97 Academic Support 1,165,452.58 1,135,469.02 29,983.56 - Student Services 97,125.79 72,590.28 24,535.51 - Institutional Support (130,668.91) - - 130,668.91 Scholarships & Fellowships 17,423,410.55 17,663,705.25 - 123,215.76 $ 33,182,855.46 32,002,590.72 1,480,277.86 131,109.27
30 Schedule 5 SUMMARY STATEMENT OF CHANGES IN NET POSITION AUXILIARY ENTERPRISES For the Year Ended June 30, 2019
Total Net Position Net Total Net Position July 1 Revenues Expenditures Transfers June 30
Residence System (Schedules 6, 7) $ (693,640.41) 37,730,752.87 24,761,487.32 (13,131,886.60) (856,261.46)
Intercollegiate Athletics (Schedule 8) (2,065,923.19) 9,388,489.42 15,003,888.65 4,831,543.91 (2,849,778.51)
J.W. Maucker Union (Schedule 9) (100,116.84) 1,480,238.13 1,235,870.49 (218,182.30) (73,931.50)
Field House (Schedule 10) 23,321.96 2,486,276.35 2,963,188.95 497,210.06 43,619.42
Gallagher-Bluedorn Performing Arts (Schedule 11) 189,999.41 2,615,744.14 3,637,670.54 1,032,358.40 200,431.41
Wellness & Recreation Services (Schedule 12) 74,780.05 1,309,598.57 1,709,627.14 424,753.26 99,504.74
Health Services (Schedule 13) 10,057.91 3,524,150.39 3,866,382.74 315,603.36 (16,571.08)
Bookstore (Schedule 14) (479,926.28) 6,640,188.33 6,895,845.81 105,737.72 (629,846.04)
Miscellaneous Auxiliary Enterprises (Schedule 15) 4,977,526.22 4,496,066.17 3,851,975.22 (1,178,979.14) 4,442,638.03
Total Auxiliary Enterprises $ 1,936,078.83 69,671,504.37 63,925,936.86 (7,321,841.33) 359,805.01
31
32 Schedule 6 STATEMENT OF CHANGES IN NET POSITION RESIDENCE SYSTEM For the Year Ended June 30, 2019
Revenues: Single Student Housing $ 13,910,787.29 Apartment Housing 4,221,563.68 Residential Dining Operations 13,164,202.06 Retail Dining Operations 2,771,032.76 Catering Operations 1,327,072.37 Investment Income 1,730,174.29 Conference Revenue 583,038.42 Res Net Program 22,882.00
Total Revenues $ 37,730,752.87
Expenditures: Single Student Housing 4,643,747.02 Apartment Housing 1,320,443.42 Dining Administration 2,150,713.50 Residential Dining Service 6,682,187.93 Retail Operations 1,311,947.86 Maucker Union Operations 1,375,386.92 Catering Operations 1,446,272.70 Residence System Administration 5,282,513.03 Residence Conferences 189,508.96 Res Net Program 358,765.98
Total Expenditures 24,761,487.32
Revenues Over (Under) Expenditures 12,969,265.55
Transfers: Sinking Fund (8,016,819.52) Bond Reserve Fund (80,000.00) Improvement Fund (250,000.00) System Fund (4,664,820.47) Other Transfers (120,246.61)
Net Transfers (13,131,886.60)
Revenues Over (Under) Expenditures and Transfers (162,621.05)
Net Position - July 1 (693,640.41)
Net Position - June 30 $ (856,261.46)
33 Schedule 7 STATEMENT OF REVENUES & EXPENDITURES RESIDENCE SYSTEM For the Year Ended June 30, 2019
Personnel Contractual Revenues Services Travel Supplies Services Residence Hall Program Administration $ 5,142.97 379,603.60 8,331.27 24,156.09 2,201.84 Facilities Administration - 3,883,029.49 3,839.96 10,847.24 9,428.63 Redeker 2,330.75 - - 4,983.54 - Towers 1,945.50 - - 3,694.38 - Lawther Hall 2,036,334.55 176,616.58 1,728.26 18,425.25 12,966.44 Campbell Hall 1,985,937.27 282,400.74 1,158.08 33,304.09 18,625.09 Hagemann Hall 1,579,861.82 202,881.53 461.93 27,222.85 12,661.82 Noehren Hall 1,998,837.93 242,282.37 961.96 30,614.13 15,790.46 Bender Hall 1,744,877.01 251,720.09 580.03 15,832.95 18,842.04 Residence on the Hill (R.O.T.H.) 1,048,688.98 158,352.56 611.52 9,528.14 9,410.82 Rider Hall 1,594,616.97 224,922.71 1,784.77 20,991.17 13,866.28 Shull Hall 1,158,722.25 74,489.44 366.26 24,126.36 6,834.29 Dancer Hall 1,744,764.73 189,275.72 1,672.02 14,350.68 20,607.55 Residence Conferences 583,038.42 161,536.80 1,130.72 19,958.53 3,291.59 University Apartments Administration 271,721.95 (186.59) - 591.46 441.01 Panther Village 2,901,152.75 222,245.84 2,196.03 15,161.88 17,632.50 Dining Services Administration (91,812.07) 490,000.19 9,552.99 29,703.96 6,668.44 Food Stores Administration - 252,239.94 595.54 7,271.92 692.59 Crunch Break 133.15 - - - 23.90 Biscotti's 626,312.97 176,850.24 - 342,805.85 12,264.51 23rd Street Market 634,720.03 186,554.66 33.57 292,072.09 15,222.79 Rialto Dining 5,493,016.05 1,651,846.11 755.98 994,759.06 12,836.16 Piazza 7,671,186.01 1,758,454.47 1,134.43 1,341,650.78 9,669.25 Fresh Beginnings - 1,212,833.09 - 19,896.04 1,567.40 Schindigs 101,056.43 30,713.90 - 37,730.54 3,586.44 Book Bistro 121,348.60 25,673.88 - 43,753.96 4,363.76 Chats 283,563.95 102,657.07 - 96,381.56 10,205.56 Maucker Union Food Court 804,640.46 427,628.68 459.00 306,915.25 22,989.76 Essentials 291,069.24 87,692.03 - 130,659.14 11,504.46 Commons Catering 1,327,072.37 929,169.35 803.91 361,485.77 8,196.93 Residence Administration 57,415.54 484,795.54 6,646.24 5,783.89 22,296.94 Residence Net Program 22,882.00 193,720.46 749.00 37,740.52 20,482.30 Residence Marketing - 122,180.85 225.12 5,136.31 33,222.77 Interest Income 1,730,174.29 - - - -
Totals $ 37,730,752.87 14,582,181.34 45,778.59 4,327,535.38 358,394.32
34 EXPENDITURES Revenues Equipment Claims Licenses, Permits Total Over & Repairs & Miscellaneous & Refunds Utilities Expenditures Expenditures 744.45 11,374.50 - - 426,411.75 (421,268.78) 8,037.80 51,646.77 - - 3,966,829.89 (3,966,829.89) 159,759.48 - - 174,246.99 338,990.01 (336,659.26) 105,223.94 81.45 - 156,490.03 265,489.80 (263,544.30) 62,050.15 36,238.55 - 206,277.60 514,302.83 1,522,031.72 78,966.85 38,163.05 - 236,292.57 688,910.47 1,297,026.80 53,638.03 25,101.02 - 149,232.46 471,199.64 1,108,662.18 64,240.18 36,098.87 - 285,619.53 675,607.50 1,323,230.43 58,994.04 36,150.80 - 173,419.51 555,539.46 1,189,337.55 45,184.61 22,059.92 - 129,457.34 374,604.91 674,084.07 52,054.35 27,172.07 - 167,421.54 508,212.89 1,086,404.08 56,144.14 19,243.60 - 131,945.38 313,149.47 845,572.78 55,399.34 35,464.61 - 173,643.09 490,413.01 1,254,351.72 - 3,591.32 - - 189,508.96 393,529.46 91,980.35 19,355.15 31,012.83 75,411.57 218,605.78 53,116.17 129,471.06 40,009.00 - 300,516.42 727,232.73 2,173,920.02 2,016.43 13,516.59 - - 551,458.60 (643,270.67) 3,412.49 2,659.66 34.77 - 266,906.91 (266,906.91) - - - - 23.90 109.25 5,936.24 9,998.19 11,747.35 - 559,602.38 66,710.59 6,338.88 8,689.96 81,501.76 - 590,413.71 44,306.32 94,955.64 22,665.04 12,201.99 345,080.83 3,135,100.81 2,357,915.24 71,330.64 27,097.84 17,445.08 320,304.63 3,547,087.12 4,124,098.89 31,806.31 9,051.92 914.95 56,278.28 1,332,347.99 (1,332,347.99) 3,703.54 87.70 9,347.97 - 85,170.09 15,886.34 1,467.35 75.81 1,403.02 - 76,737.78 44,610.82 4,071.16 25,262.79 2,214.25 38.50 240,830.89 42,733.06 17,481.79 65,513.23 15,167.55 45.50 856,200.76 (51,560.30) 136.50 47,001.91 1,361.23 - 278,355.27 12,713.97 11,002.08 34,262.18 8,633.58 92,718.90 1,446,272.70 (119,200.33) 167.24 10,753.85 966.44 - 531,410.14 (473,994.60) 29,683.16 884.98 75,505.56 - 358,765.98 (335,883.98) - 18,948.15 79.99 - 179,793.19 (179,793.19) - - - - - 1,730,174.29
1,305,398.22 698,220.48 269,538.32 3,174,440.67 24,761,487.32 12,969,265.55
35 Schedule 8 STATEMENT OF CHANGES IN NET POSITION INTERCOLLEGIATE ATHLETICS For the Year Ended June 30, 2019
Revenues and Other Additions: TTII Allocations $ (73,249.31) General Income - Athletics: Student Activity Fee Allocation 1,919,575.68 Foundation Support 1,410,297.25 NCAA and Conference Support 1,670,558.46 Miscellaneous 270,538.87 Events Parking 12,010.00 Promotions and Marketing 1,339,169.93 Event Operations 309,843.93 Football 1,194,579.47 Basketball-Men 875,850.89 Wrestling 111,501.68 Track-Men 12,367.74 Golf - Men 19,335.05 Soccer-Women 12,422.00 Basketball-Women 77,414.31 Volleyball-Women 64,479.66 Track-Women 12,652.74 Softball-Women 38,849.54 Tennis-Women 5,304.00 Swimming-Women 84,470.27 Golf-Women 20,517.26
Total Revenue and Other Additions $ 9,388,489.42
Expenditures and Other Deductions: Athletics Administration 499,178.84 General Expense - Athletics: Salaries and Wages 630,429.60 Administrative Overhead 181,825.04 Conference Assessments 32,500.00 Equipment 17,108.00 Other 57,429.71 Athletic Training 194,126.68 External Relations 451,427.78 Event Operations 492,707.74 Athletic Pep Band and Spirit Squads 34,541.24 Men's Sports: Football Expense 2,236,815.00 Football Scholarships 1,470,302.47 Basketball Expense 2,437,392.30 Basketball Scholarships 372,635.95 Wrestling Expense 583,360.20 Wrestling Scholarships 210,686.39 Track Expense 306,304.86 Track Scholarships 251,854.93 Golf Expense 66,262.44 Golf Scholarships 16,222.00
36 Schedule 8 (continued) STATEMENT OF CHANGES IN NET POSITION INTERCOLLEGIATE ATHLETICS For the Year Ended June 30, 2019
Expenditures and Other Deductions (continued): Women's Sports: Basketball Expense 742,422.37 Basketball Scholarships 411,224.78 Soccer Expense 224,842.73 Soccer Scholarships 234,816.29 Volleyball Expense 597,350.80 Volleyball Scholarships 247,684.06 Track Expense 269,588.28 Track Scholarships 294,741.88 Softball Expense 349,406.57 Softball Scholarships 279,513.58 Tennis Expense 101,961.06 Tennis Scholarships 146,895.34 Swimming Expense 214,579.13 Swimming Scholarships 185,376.63 Golf Expense 78,413.87 Golf Scholarships 81,960.11
Total Expenditures and Other Deductions 15,003,888.65
Revenue Over (Under) Expenditures (5,615,399.23)
Transfers: From Other Funds 162,352.80 General Educational Fund Support 3,457,193.00 Recruitment Differential 1,283,481.00 To Other Funds (71,482.89)
Net Transfers 4,831,543.91
Revenue Over (Under) Expenditures and Transfers (783,855.32)
Total Net Position - July 1 (2,065,923.19)
Total Net Position - June 30 $ (2,849,778.51)
37 Schedule 9 STATEMENT OF CHANGES IN NET POSITION J.W. MAUCKER UNION For the Year Ended June 30, 2019
Revenues Expenditures Net
TTII Allocations $ 109,189.96 - 109,189.96 Union Administration: Student Fees 1,095,728.26 - 1,095,728.26 Personnel Services - 788,905.82 (788,905.82) Contractual Services - 97.60 (97.60) Claims and Miscellaneous - 15,991.11 (15,991.11) Utilities - 106,312.08 (106,312.08) Union Services: General Services - 254,003.94 (254,003.94) Facilities Rental 150,247.70 36,813.21 113,434.49 Union Retail Operations: Union Station 626.80 66.04 560.76 Games Room 481.00 - 481.00 Copy Machine Service 293.95 449.87 (155.92) Food Service 123,670.46 7,087.73 116,582.73 Union Student Services: Programming Activities - 26,143.09 (26,143.09)
Revenues Over (Under) Expenditures $ 1,480,238.13 1,235,870.49 244,367.64
Transfers: General Educational Fund Support 824,201.00 Transfer to System Fund (153,383.30) Transfer to Sinking Fund (889,000.00)
Revenues Over (Under) Expenditures and Transfers 26,185.34
Total Net Position - July 1 (100,116.84)
Total Net Position - June 30 $ (73,931.50)
38 Schedule 10 STATEMENT OF CHANGES IN NET POSITION FIELD HOUSE For the Year Ended June 30, 2019
UNI-Dome UNI-Dome Operations Concessions Total
Revenues and Other Additions: Investment Income $ 104,088.20 - 104,088.20 Commission and Royalties 3,213.70 - 3,213.70 General Fund Rental 800,000.00 1,055.26 801,055.26 Other Rental 274,184.26 2,300.00 276,484.26 Other Sales and Services 210,727.73 1,090,707.20 1,301,434.93
Total Revenue and Other Additions 1,392,213.89 1,094,062.46 2,486,276.35
Expenditures and Other Deductions: Personnel Services 603,176.72 229,680.00 832,856.72 Travel - 300.00 300.00 Supplies 23,993.57 292,417.63 316,411.20 Contractual Services 15,121.48 102,988.85 118,110.33 Equipment and Repairs 23,425.24 41,060.69 64,485.93 Utilities 1,094,546.96 - 1,094,546.96 Claims and Miscellaneous 313,887.32 6,445.27 320,332.59 Licenses, Permits, and Refunds 59,042.57 157,102.65 216,145.22
Total Expenditures and Other Deductions 2,133,193.86 829,995.09 2,963,188.95
Revenues Over (Under) Expenditures $ (740,979.97) 264,067.37 (476,912.60)
Transfers: Field House Surplus Fund 468,060.10 Other Transfers In 29,149.96
Revenues Over (Under) Expenditures and Transfers 20,297.46
Total Net Position - July 1 23,321.96
Total Net Position - June 30 $ 43,619.42
39 Schedule 11 STATEMENT OF CHANGES IN NET POSITION GALLAGHER-BLUEDORN PERFORMING ARTS CENTER For the Year Ended June 30, 2019
Revenues and Other Additions: Ticket Sales $ 1,622,274.10 Advertising 195,295.57 Rental of Equipment and Facilities 80,287.06 Student Activity Fees 209,520.00 Other Sales and Services 412,063.00 Other Gifts, Grants and Contracts 62,586.90 Investment Income 33,717.51
Total Revenue and Other Additions $ 2,615,744.14
Expenditures and Other Deductions: Personnel Services 1,147,143.86 Travel 82,284.98 Supplies 162,594.78 Contractual Services 1,608,502.80 Equipment and Repairs 31,646.73 Claims and Miscellaneous 284,235.15 Utilities 174,812.59 Licenses, Permits, and Refunds 146,449.65
Total Expenditures and Other Deductions 3,637,670.54
Revenues Over (Under) Expenditures (1,021,926.40)
Transfers: General Educational Fund Support 1,043,022.00 Other Transfers In 23,909.91 Other Transfers Out (34,573.51)
Total Transfers 1,032,358.40
Revenues Over (Under) Expenditures and Transfers 10,432.00
Total Net Position - July 1 189,999.41
Total Net Position - June 30 $ 200,431.41
40 Schedule 12 STATEMENT OF CHANGES IN NET POSITION RECREATION SERVICES For the Year Ended June 30, 2019
Revenues and Other Additions: Service Fees $ 380,410.76 Recreation Fee 854,161.66 Rental of Equipment and Facilities 58,113.67 Other Sales and Services 8,806.47 Investment Income 8,106.01
Total Revenue and Other Additions $ 1,309,598.57
Expenses and Other Deductions: Personnel Services 1,225,611.67 Travel 43,701.33 Supplies 47,001.48 Contractual Services 28,660.03 Equipment and Repairs 77,594.66 Claims and Miscellaneous 63,094.91 Utilities 210,421.98 Licenses, Permits, and Refunds 13,541.08
Total Expenditures and Other Deductions 1,709,627.14
Revenues Over (Under) Expenditures (400,028.57)
Transfers: General Educational Fund Support 469,461.00 Other Transfers In 13,398.27 Other Transfers Out (58,106.01)
Total Transfers 424,753.26
Revenues Over (Under) Expenditures and Transfers 24,724.69
Total Net Position - July 1 74,780.05
Total Net Position - June 30 $ 99,504.74
41 Schedule 13 STATEMENT OF CHANGES IN NET POSITION HEALTH SERVICES For the Year Ended June 30, 2019
Revenues and Other Additions: Student Activity Fees $ 2,691,963.26 Health Services 782,632.49 Investment Income 41,826.15 Other Sales and Services 7,728.49
Total Revenue and Other Additions $ 3,524,150.39
Expenses and Other Deductions: Personnel Services 3,073,081.70 Travel 33,863.00 Supplies 396,372.66 Contractual Services 140,195.22 Utilities 37,337.50 Equipment and Repairs 5,990.02 Claims and Miscellaneous 116,214.73 Licenses, Permits, and Refunds 63,327.91
Total Expenditures and Other Deductions 3,866,382.74
Revenues Over (Under) Expenditures (342,232.35)
Transfers: General Educational Fund Support 577,744.00 Other Transfers In 36,743.67 Transfer to Surplus Fund (11,552.62) Transfer to Sinking Fund (248,812.50) Other Transfers Out (38,519.19)
Net Transfers 315,603.36
Revenues Over (Under) Expenditures and Transfers (26,628.99)
Total Net Position - July 1 10,057.91
Total Net Position - June 30 $ (16,571.08)
42 Schedule 14 STATEMENT OF CHANGES IN NET POSITION BOOKSTORE For the Year Ended June 30, 2019
Revenues and Other Additions: Investment Income (99,469.10) Sales and Services 6,704,230.63 Other Revenues 35,426.80
Total Revenue and Other Additions $ 6,640,188.33
Expenses and Other Deductions: Personnel Services 1,478,738.68 Travel 19,863.28 Supplies 97,656.25 Contractual Services 184,098.92 Utilities 36,293.10 Equipment and Repairs 69,432.07 Claims and Miscellaneous 4,969,087.26 Licenses, Permits, and Refunds 40,676.25
Total Expenditures and Other Deductions 6,895,845.81
Revenues Over (Under) Expenditures (255,657.48)
Transfers: Other Transfers In 105,737.72
Net Transfers 105,737.72
Revenues Over (Under) Expenditures and Transfers (149,919.76)
Total Net Position - July 1 (479,926.28)
Total Net Position - June 30 $ (629,846.04)
43 Schedule 15 STATEMENT OF CHANGES IN NET POSITION MISCELLANEOUS AUXILIARY ENTERPRISES For the Year Ended June 30, 2019
Total Net Position Transfers Transfers Total Net Position July 1 Revenues Expenditures In Out June 30
Academic and Learning Support $ 23,490.39 - 16,712.88 - - 6,777.51 Art Gallery-Accession Fund 1,765.86 - - - - 1,765.86 Art Lab Fees-Ceramics 27,997.53 4,237.50 8,931.16 - - 23,303.87 Art Lab Fees-General 16,487.52 24,580.87 24,080.76 575.13 - 17,562.76 Art Lab Fees-Jewelry/Metals 585.00 (9.87) - - 575.13 - Art Lab Fees-Photography 4,795.67 3,963.50 5,736.45 - - 3,022.72 Art Lab Fees-Printmaking 7,405.14 8,130.00 7,186.04 - - 8,349.10 Art Lab Fees-Sculpture 2,496.07 5,350.00 4,224.59 - - 3,621.48 Art Sales 2,355.12 - - - - 2,355.12 Audiology Clinic 5,295.46 605.00 171.03 - - 5,729.43 Auditorium Events 125,956.08 19,046.25 16,931.65 - - 128,070.68 Canoeing/Backpacking Lab Fee 5,086.40 - - - - 5,086.40 Dickinson Relays-Boys - 19,591.46 5,394.19 - 14,197.27 - Dickinson Relays-Girls - 21,582.95 6,433.11 - 15,149.84 - Discussion and Debate 2,460.39 2,952.00 1,102.37 - - 4,310.02 Dramatic Arts 63,700.79 62,037.24 65,860.19 - - 59,877.84 Enrollment Activities 156,271.58 54,235.92 70,123.84 - - 140,383.66 etextbooks 6,599.22 (228.00) - - 6,268.62 102.60 Events Parking (3,675.58) 63,373.25 58,998.53 - - 699.14 Examination Services 197,678.09 70,401.61 58,187.64 - - 209,892.06 Human Performance Ctr Oper 482,586.72 218,630.47 88,175.37 - - 613,041.82 Kinesiology, Allied Health & Human 89,246.45 8,999.00 30,220.17 - - 68,025.28 Library Auxiliary Services 59,580.50 8,698.58 6,567.91 - - 61,711.17 Locker & Suit Service 29,766.45 10,157.50 16,704.86 - - 23,219.09 MBB Foreign Travel - 91,251.58 11,949.68 - - 79,301.90 MBB Post Season Hosting - 18,288.46 18,288.46 - - - Misc Auxiliary Enterprises - 216,356.91 - - 216,356.91 - MVC VB Tournament - 186.00 36.55 - - 149.45 NCAA Football Playoffs - 56,990.75 19,935.66 - 37,055.09 - New Student Programs 599,302.76 662,795.30 771,569.94 - 5,521.00 485,007.12 North American Review 2,559.02 50,396.04 48,388.60 - - 4,566.46 Northern Iowan (28,153.30) 119,427.82 134,087.56 - - (42,813.04) Panther Kids Club (420.05) 7,367.30 1,944.40 - 4,000.00 1,002.85 Panther Pep Crew - 15.00 - - - 15.00 Parking Operations 1,556,508.58 1,352,580.29 1,128,873.91 - 521,910.20 1,258,304.76 Parking Operations-MMF-FTA's Int 139,214.16 100,841.61 82,115.02 - 10,000.00 147,940.75 Registration Services 69,890.51 658,647.44 660,796.46 - - 67,741.49 RELI-Regional Entry Level Institute 1,027.93 9,400.00 9,074.21 - - 1,353.72 Rental Properties 482,213.51 169,085.00 165,196.99 - - 486,101.52 Sale of Equipment 778,970.31 237,968.61 204,862.25 - 312,526.08 499,550.59 Skin and Scuba Diving Program 1,241.62 1,200.00 1,537.50 - - 904.12 Special Music Activities 43,837.66 44,479.92 42,437.02 1,040.87 35.00 46,886.43 Special Music Activities-Panther Pass 3,729.00 33,523.20 - - 37,000.00 252.20 Technology Stores 24,252.35 571.77 3,980.74 - - 20,843.38 Theatre Special Activities 6,520.06 1,370.00 2,029.82 - - 5,860.24 Varsity Mens Glee Club (2,111.69) 55,350.00 53,127.71 - - 110.60 West Gym Operations (8,987.06) 1,637.94 - - - (7,349.12)
Totals $ 4,977,526.22 4,496,066.17 3,851,975.22 1,616.00 1,180,595.14 4,442,638.03
44 Schedule 16 STATEMENT OF CHANGES IN NET POSITION STUDENT LOANS For the Year Ended June 30, 2019
Perkins (NDSL) Grubb Muzzey Seerley Emergency Loans Loan Loan Total Revenues and Other Additions: Interest on Loans $ - - 83,583.55 - 1.95 83,585.50 Interest on Investments 16,206.81 35,839.53 62,325.03 330.61 10,938.62 125,640.60 Collection/Litigation Costs Reimbursed - 360.00 72,371.58 - - 72,731.58 Endowment Income - - - - 9,459.68 9,459.68
Totals 16,206.81 36,199.53 218,280.16 330.61 20,400.25 291,417.36
Expenditures and Other Deductions: Cancellations - 670.00 288,838.40 - - 289,508.40 Collection/Litigation Costs - (1,550.30) (73,610.13) - - (75,160.43) Facilities and Admin Costs ------
Totals - (880.30) 215,228.27 - - 214,347.97
Revenues Over (Under) Expenditures 16,206.81 37,079.83 3,051.89 330.61 20,400.25 77,069.39
Net Position - July 1 385,041.09 856,187.09 1,258,801.15 7,854.54 256,335.60 2,764,219.47
Net Position - June 30 $ 401,247.90 893,266.92 1,261,853.04 8,185.15 276,735.85 2,841,288.86
45
46 Schedule 17 STATEMENT OF CHANGES IN NET POSITION ENDOWMENT FUNDS For the Year Ended June 30, 2019
Total Net Position Total Net Position July 1 Revenues Expenditures Net Transfers June 30 True Endowments: C.A. & Katherine S. Bemler Sch Fund $ 17,918.53 - - - 17,918.53 Anna M. Nielsen Music Scholarship 4,820.00 - - - 4,820.00 Wild And White Sch Endowment Fund 3,856.00 - - - 3,856.00 Dickey Scholarship Endowment Fund 17,801.18 - - - 17,801.18 Irene M. Thompson Endowment Fund 45,834.30 - - - 45,834.30 Dorothy Muzzey Loan Endowment 34,023.13 - - - 34,023.13 Endowed Entrepreneurial Studies Chair 482,002.00 - - - 482,002.00 Military Order of The Purple Heart Awards 9,640.00 - - - 9,640.00
Total True Endowments 615,895.14 - - - 615,895.14
Quasi Endowments: C.A. & Katherine S. Bemler Sch Fund 68,774.36 640.77 - - 69,415.13 Anna M. Nielsen Music Scholarship 3,849.61 64.07 - - 3,913.68 Kindergarten-Primary Award 7,477.94 55.28 - - 7,533.22 Wild And White Sch Endowment Fund 7,502.90 83.95 - - 7,586.85 Dickey Scholarship Endowment Fund 45,466.08 467.65 - - 45,933.73 Irene M. Thompson Endowment Fund 34,331.99 592.53 - - 34,924.52 Dorothy Muzzey Loan Endowment 152,850.60 1,381.23 - - 154,231.83 Endowed Entrepreneurial Studies Chair 400,542.53 6,523.15 - - 407,065.68 Military Order of The Purple Heart Awards 6,875.12 122.07 - - 6,997.19 Principal Mutual 7,343,073.22 54,282.09 - - 7,397,355.31 Other Postemployment Benefits (OPEB) 1,303,817.67 2,957,387.11 - - 4,261,204.78 Athletics NCAA Distribution 472,801.57 (68,188.06) - - 404,613.51
Total Quasi Endowments 9,847,363.59 2,953,411.84 - - 12,800,775.43
Totals $ 10,463,258.73 2,953,411.84 - - 13,416,670.57
General Current Educational Restricted Loan Fund Fund Fund Investment Income: Related Scholarship/Loan Funds: C.A. & Katherine Bemler Scholarship $ - 4,393.20 - Anna M. Nielsen Scholarship - 442.04 - Kindergarten Primary Awards - 380.84 - Wild And White Scholarship - 578.04 - Dickey Scholarship - 3,203.08 - Irene M. Thompson Bequest - 4,059.96 - Dorothy M. Muzzey Loan Fund - - 20,400.25 Endowed Entrepreneur Studies Chair - 44,652.87 - Military Order of The Purple Heart Awards - 836.48 - Principal Mutual 371,671.37 - -
Total Investment Income $ 371,671.37 58,546.51 20,400.25
47 Schedule 18 STATEMENT OF CHANGES IN NET POSITION PLANT FUNDS For the Year Ended June 30, 2019
State Academic Residence Supported Building System Revenues and Other Additions: State Appropriations $ - 3,580,380.36 - State Grants and Contracts 120,000.00 - - Investment Income - 129,378.85 - Tuition and Fees - - - Gain/Loss on Sale of Capital Assets - - - Casualty Reimbursement - - 841,677.24 Other Revenue 333,944.73 - -
Totals 453,944.73 3,709,759.21 841,677.24
Expenditures and Other Deductions: Depreciation - Buildings - 2,374,695.14 3,005,454.08 Depreciation - Improvements Other Than Buildings - 3,005.71 59,786.92 Depreciation - Infrastructure - 149,190.65 68,162.23 Depreciation - Equipment - - 244,861.95 Depreciation - Library Materials - - - Amortization - Intangibles - - - Expenditures Not Capitalized - 5,000.00 5,192,449.99 Bonds and Debt Retired - 947,999.10 1,765,642.33 Administrative Overhead - - 617,612.45 Reclass Capitalized Purchases as Assets 451,990.42 - -
Totals 451,990.42 3,479,890.60 10,953,969.95
Revenues Over (Under) Expenditures 1,954.31 229,868.61 (10,112,292.71)
Net Transfers - (46,750.76) 13,011,639.99
Revenues Over (Under) Expenditures and Transfers 1,954.31 183,117.85 2,899,347.28
Net Position - July 1 7,989.04 17,424,448.09 69,039,443.61
Net Position - June 30 $ 9,943.35 17,607,565.94 71,938,790.89
48 Student Health Maucker Field Telecommunications Other Plant System Union House System Funds Total
- - - - - 3,580,380.36 - - - - 433,377.92 553,377.92 36,243.67 - - - 1,263,806.94 1,429,429.46 - - 1,154,229.74 - - 1,154,229.74 - - (45,937.80) - (155,527.01) (201,464.81) - - 26,535.94 - - 868,213.18 - - 128,975.00 - 878,198.22 1,341,117.95
36,243.67 - 1,263,802.88 - 2,419,856.07 8,725,283.80
97,967.80 460,930.24 1,072,553.29 - 5,883,939.14 12,895,539.69 - 6,433.27 7,528.65 - 462,502.98 539,257.53 - - - - 851,441.63 1,068,794.51 20,139.00 12,356.58 456,452.81 (231,750.22) 2,560,744.50 3,062,804.62 - - - - 466,609.42 466,609.42 - - - - 487,221.42 487,221.42 7,618.08 109,189.18 160,512.58 5,871.06 2,289,161.96 7,769,802.85 25,674.93 99,000.00 136,703.91 - 100,118.99 3,075,139.26 - - - - - 617,612.45 - - (34,440.00) 84,189.24 (3,335,637.28) (2,833,897.62)
151,399.81 687,909.27 1,799,311.24 (141,689.92) 9,766,102.76 27,148,884.13
(115,156.14) (687,909.27) (535,508.36) 141,689.92 (7,346,246.69) (18,423,600.33)
224,121.45 1,042,383.30 621,939.90 - 8,246,308.90 23,099,642.78
108,965.31 354,474.03 86,431.54 141,689.92 900,062.21 4,676,042.45
3,126,970.71 11,159,874.78 26,701,392.11 1,934,244.68 237,248,379.67 366,642,742.69
3,235,936.02 11,514,348.81 26,787,823.65 2,075,934.60 238,148,441.88 371,318,785.14
49 Schedule 19 STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2019 Transfers Fair Value Discards & Fair Value June 30, 2018 Additions Adjustments June 30, 2019 LAND: 1203 W. 23rd St. 0.17 acres $ 15,000.00 - - 15,000.00 2407 W. 27th St. 87.94 acres 157,238.63 - 42,995.89 200,234.52 8614 University Avenue 0.23 acres 5,000.00 - - 5,000.00 Botanical Preserve 7.50 acres 4,500.00 - - 4,500.00 Campus 530.99 acres 2,124,752.08 - (145,588.66) 1,979,163.42 Farm Land-2124 W. 27th St. 58.00 acres 13,779.31 - 86,220.69 100,000.00 Land-1204 W. 22nd St. 0.12 acres 69,904.00 - - 69,904.00 Land-1209 W. 22nd St. 0.22 acres 10,000.00 - - 10,000.00 Land-1210 W. 22nd St. 0.20 acres 55,527.48 - - 55,527.48 Land-1215 W. 23rd St. 0.25 acres 32,500.00 - - 32,500.00 Land-1221 W. 23rd St. 0.27 acres 524.79 - - 524.79 Land-1222 W. 22nd St. 0.20 acres 64,716.00 - - 64,716.00 Land-1233 W. 22nd St. 0.23 acres 7,900.00 - - 7,900.00 Land-1721 W. 27th St. 0.49 acres 86,011.00 - - 86,011.00 Land-1809 W. 27th St. 2.98 acres 357,287.87 - - 357,287.87 Land-2211 Merner St. 0.08 acres 56,606.65 - - 56,606.65 Land-2412 W. 27th St. 5.30 acres 73,000.00 - - 73,000.00 Land-2604 College St. 0.18 acres 27,500.00 - - 27,500.00 Land-2619 Hudson Rd. 1.00 acres 131,000.00 - - 131,000.00 Land-3204 Panther Lane 0.35 acres 30,000.00 - - 30,000.00 Land-3214 Hudson Road 0.61 acres 24,000.00 - - 24,000.00 Land-8628 University Avenue 0.42 acres 7,500.00 - - 7,500.00 Land-8712 University Avenue 0.87 acres 24,000.00 - - 24,000.00 Land-EMC-2304 College St. 0.25 acres 25,000.00 - - 25,000.00 Land-Hudson & Greenhill Rd. 15.70 acres 100,542.00 - - 100,542.00 Land-SE Hudson Rd & Univ. 4.88 acres 16,000.00 - - 16,000.00 Land-West 27th St. 27.59 acres 12,074.00 - - 12,074.00 Land-3104 Hudson Rd 2.04 acres 275,012.00 - - 275,012.00 Land-3308 Hudson Rd 1.69 acres 461,532.00 - - 461,532.00 Museum Building 0.92 acres 35,050.00 - - 35,050.00 NW Corner Hwys. 57 & 58 16.39 acres 66,289.30 - - 66,289.30 Residence System 40.00 acres 126,799.34 - - 126,799.34 Land-1009 West 23rd Street (UBS lot) 1.15 acres 198,000.00 - 198,000.00 Land-3205 Hudson Road 0.68 acres - 118,200.00 - 118,200.00 Total Land 809.89 acres 4,694,546.45 118,200.00 (16,372.08) 4,796,374.37 BUILDINGS: 3205 Hudson Road 1919 - 157,347.00 - 157,347.00 3219 Hudson Road 1985,2018 837,848.80 - - 837,848.80 Art No. 2 1932, 1948, 1951 295,755.00 - - 295,755.00 Batting Cage Building 12,900.00 - - 12,900.00 Bartlett 1915, 1917, 1923, 1924, 1993 22,522,376.55 - - 22,522,376.55 Bartlett-Stud Serv Ctr 1915, 1986 1,435,510.80 - - 1,435,510.80 Bender 1969, 2007 4,442,371.92 - - 4,442,371.92 Biological Res Complex 1972 1,192,988.75 - - 1,192,988.75 Book Store 2,094,800.00 - - 2,094,800.00 Bus & Comm Svcs Bldg 2007 5,043,949.02 - - 5,043,949.02 Campanile 1926, 1996 888,176.25 - - 888,176.25 Campbell 1953, 1956, 1964, 1993 2,870,358.19 - - 2,870,358.19 Center for Educ Technology 1992 910,741.72 - - 910,741.72 Commons-Academic 1933, 1966, 1995 1,672,876.34 - - 1,672,876.34 Commons-Residence 1933, 1966, 1995 596,434.90 - - 596,434.90 Communications Art Center 1975, 2002 5,177,574.57 - - 5,177,574.57 Conf & Visitor Ctr - 2619 Hudson 275,886.20 - - 275,886.20 Curris Business Building 1988 10,847,981.23 - - 10,847,981.23 Dancer 1969 4,537,422.41 - - 4,537,422.41 Donald O. Rod Library 1965, 1973, 1996 11,235,597.55 - - 11,235,597.55 East Bartlett Hall Renov(ISSC) 2005 199,256.38 - - 199,256.38 Energy & Environmental Education Ctr 1994 4,913,037.75 910.72 - 4,913,948.47 Field House (UNI-Dome) 1976, 2007 24,205,951.00 - - 24,205,951.00 Garage, President 1933 1,200.00 - - 1,200.00 Gilchrist 1966, 1969 10,344,466.46 - - 10,344,466.46 Greenhouse 1938, 1961, 2004 3,687,656.14 - - 3,687,656.14 Hagemann 1965 3,934,196.88 - - 3,934,196.88 Hillside Courts 1972, 1977 5,057,454.76 - - 5,057,454.76 Human Performance Center 2008 6,593,991.54 - - 6,593,991.54 Industrial Technology Ctr 1974, 1991, 1995 3,061,112.80 - - 3,061,112.80 Innovative Teach & Tech Ctr 2006 16,963,474.46 - - 16,963,474.46
50 Schedule 19 (continued) STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2019 - Transfers Book Value Discards & Book Value June 30, 2018 Additions Adjustments June 30, 2019 BUILDINGS (continued): Integrated Student Services Ctr 2004 469,884.55 - - 469,884.55 Kamerick Art Building 1983, 1985, 2019 8,900,964.13 721,403.25 - 9,622,367.38 Landscape Building 1948, 1967 8,015.00 - - 8,015.00 Lang Hall 1900, 1953, 1960, 2002 14,621,420.91 - - 14,621,420.91 Latham 1950, 1961, 1991 4,126,609.33 - - 4,126,609.33 Lawther 1938, 1950, 2018 19,972,656.05 - (911.68) 19,971,744.37 Marshall Center School 1989 36,878.01 - - 36,878.01 Maucker University Union 1969, 1990, 2004 20,351,724.97 - - 20,351,724.97 McCollum Science Hall 1966,1968,2004,2007 21,825,502.69 - - 21,825,502.69 McElroy Hall 6,548.00 - - 6,548.00 McLeod Center 2007 27,974,906.72 - - 27,974,906.72 Messersmith Track Complex 479,087.32 - - 479,087.32 Multi-modal Parking Fac 10,938,491.80 - - 10,938,491.80 Nielsen Fieldhouse 1994, 2007 3,433,173.42 - - 3,433,173.42 Noehren 1967 6,927,927.39 - - 6,927,927.39 Observatory Dome 1973 5,345.97 - - 5,345.97 Panther Village Phase 1 20,142,309.26 - - 20,142,309.26 Panther Village Ph 2 - Academic 48,400.00 - - 48,400.00 Panther Village Ph 2 - Residence 24,233,128.37 - - 24,233,128.37 PAC/School of Music 2000 21,791,164.64 - - 21,791,164.64 Physics 1906 6,345,260.21 - - 6,345,260.21 Physical Plant 1967, 1970, 2004 889,239.37 - - 889,239.37 Physical Plant Office Renovation 2018 970,991.93 8,211.77 - 979,203.70 Pole Shed 1974 2,553.30 - - 2,553.30 Power Plant #2 1970, 1978, 1985 32,012,315.09 - - 32,012,315.09 Power Plant Storage Facility 2017 1,391,864.64 - - 1,391,864.64 Psychology #1 1936 97,500.00 - - 97,500.00 Radio Station KHKE: Aluminum Transmitter Bldg. 6,669.66 - - 6,669.66 Regulated Mat Storage Fac 2007 196,290.98 - - 196,290.98 Redeker Dining Center - Residence 1965, 1967, 2001 16,172,092.52 - - 16,172,092.52 Redeker Dining Center - Academic 1965, 1967, 2001 29,300.00 - - 29,300.00 Residence on the Hill 1991 8,930,746.19 - - 8,930,746.19 Residences: Honors Cottage 1890 64,841.46 - - 64,841.46 House, Alumni Association 1906 203,622.53 - - 203,622.53 House, President's Home 1908 826,039.10 - - 826,039.10 House #2, 1223 W. 22nd St. 1967 52,753.11 - - 52,753.11 House #15, 1221 W. 23rd St. 1969 39,492.60 - - 39,492.60 House #21, 1215 W. 23rd St. 2004 554,853.82 - - 554,853.82 House #22, 1209 W. 23rd St. 1980 546,799.63 - - 546,799.63 House #25, 2115 Merner St. 2000 228,578.14 - - 228,578.14 House #26, 8628 University Ave. 1993 68,672.42 - - 68,672.42 House #30, 8712 Univ Ave 1996 74,355.76 - - 74,355.76 House #31, 2604 College St. 2002 112,511.00 - - 112,511.00 House #34, 3204 Panther Lane 2002 129,439.60 - - 129,439.60 Recreation & Wellness Ctr 1998 22,703,815.86 - - 22,703,815.86 Rider 1961, 2007 4,403,054.10 - - 4,403,054.10 Russell 1962,1993 11,988,396.23 - - 11,988,396.23 Sabin 1912, 1969 12,986,379.53 - - 12,986,379.53 Schindler Education Center 1972, 1973, 2017, 2019 43,369,057.40 916,499.53 - 44,285,556.93 Seerley 1907, 1991 5,053,410.47 - - 5,053,410.47 Shull 1964, 2006 4,434,341.66 - - 4,434,341.66 South Grounds Shop 2008 344,428.32 - - 344,428.32 Strayer-Wood Theatre 1977, 2019 3,544,249.35 894,597.74 - 4,438,847.09 Student Counseling and Health Ctr 2006 4,206,372.20 - - 4,206,372.20 Tallgrass Prairie Green 2006 997,246.04 - - 997,246.04 Towers Dining Center 1969 1,727,244.07 - - 1,727,244.07 Towers Dining Center 2005 8,764,215.44 - - 8,764,215.44 Visitor & Information Center 1987 137,759.26 - - 137,759.26 Warehouse #1 1997, 2001, 2006 1,252,771.31 - - 1,252,771.31 West Gymnasium 1923 2,290,659.79 - - 2,290,659.79 Wright 1914, 1992 2,765,331.91 - - 2,765,331.91 Construction-in-Progress 897,302.66 3,430,821.92 - 21,821,373.73 (895,013.38) 3,433,111.20 Total Buildings 563,960,305.56 6,129,791.93 (895,925.06) 569,194,172.43
51 Schedule 19 (continued) STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2019 Transfers Book Value Discards & Book Value June 30, 2018 Additions Adjustments June 30, 2019 IMPROVEMENTS OTHER THAN BUILDINGS: Bartlett Hall-Downspout Drains 22,673.00 - - 22,673.00 Campus Outdoor Track 850,314.85 - - 850,314.85 Dry Run Creek/ROTH Biocell 20,850.00 - - 20,850.00 Ent Renov-23rd & College 85,618.99 - - 85,618.99 Ent Renov-Univ & College 120,885.04 - - 120,885.04 Kamerick Courtyard 274,976.44 - - 274,976.44 Lab School-Rec & Athl Areas 50,044.13 - - 50,044.13 Malcolm Price Lab School Memorial Plaza 227,985.90 - - 227,985.90 Maucker Memorial Garden 127,349.58 - - 127,349.58 Parking Lots: General Campus 9,837,744.53 - - 9,837,744.53 Residence System 753,817.51 - - 753,817.51 Phys Educ Ext Areas-W Campus 556,499.89 - - 556,499.89 Plaza Construction Fund 870,215.53 - - 870,215.53 PLS-Outdoor Basketball Court 32,649.00 - - 32,649.00 Radio Station KHKE-FM Tower 149,262.85 - - 149,262.85 Recreation Fields-West Campus 863,070.38 - - 863,070.38 Salt Storage Shed 65,165.14 - - 65,165.14 Satellite Ground Station 1980 84,530.00 - - 84,530.00 Softball Dugouts 7,780.37 - - 7,780.37 Stream Bank Stabilization 126,448.43 - - 126,448.43 Tennis Complex-Phase 1 400,768.93 - (15,614.08) 385,154.85 Tennis Courts-North Campus 335,769.43 - - 335,769.43 Tennis Courts-West Campus 2006 75,000.00 - - 75,000.00 UNI-Dome W Plaza Perv Paving 203,215.08 - - 203,215.08 UNI Alumni Association Brick Plaza 27,582.22 - - 27,582.22 UNI Signage Board 217,932.00 - - 217,932.00 UNI Wetlands Demonstration Park 65,000.00 - - 65,000.00 Warehouse 1 Improve 650,684.81 - - 650,684.81 Watershed Improve 85,000.00 - - 85,000.00 Construction-in-Progress 104,578.08 902,006.18 - 1,006,584.26 Total Improvements O/T Buildings 17,293,412.11 902,006.18 (15,614.08) 18,179,804.21 INFRASTRUCTURE: Campus Utilities Distribution System: General Campus 19,706,899.50 413,254.14 - 20,120,153.64 Residence System 680,391.13 - - 680,391.13 Energy Manage System 258,942.29 - - 258,942.29 Wireless Networks: General Campus 346,522.09 - - 346,522.09 Residence System 700,704.79 - - 700,704.79 Roads & Sidewalks: General Campus 6,579,662.66 268,547.02 - 6,848,209.68 Residence System 284,274.17 - - 284,274.17 Pedestrian Access to Hillside Courts 48,656.86 - - 48,656.86 Sewer System 511,494.16 - - 511,494.16 Steam Distribution System Phase 1 13,452,302.18 - 13,452,302.18 Storm water management SW campus - 840,499.13 - 840,499.13 Telecommunications Master Switch: General Campus 40,423.63 - - 40,423.63 Residence System 688,155.80 - - 688,155.80 Underpass-Highway 58 44,874.19 - - 44,874.19 Water Quality Project 48,711.41 - - 48,711.41 Construction-in-Progress 2,047,680.26 1,491,160.24 (1,241,639.89) 2,297,200.61 Total Infrastructure 45,439,695.12 3,013,460.53 (1,241,639.89) 47,211,515.76 EQUIPMENT: ABRB Equipment 55,465.54 - - 55,465.54 Field House Equipment 4,389,419.85 163,415.00 (127,779.85) 4,425,055.00 General University Equipment 43,575,923.84 5,426,786.08 (2,043,305.99) 46,959,403.93 Health Clinic Equipment 330,232.72 - - 330,232.72 Maucker Union Equipment 215,745.45 (5,591.00) 210,154.45 Residence System Equipment 3,696,389.48 268,173.05 (153,720.56) 3,810,841.97 Construction-in-Progress 2,110,355.58 - (2,110,355.58) - Total Equipment 54,373,532.46 5,858,374.13 (4,440,752.98) 55,791,153.61 LIBRARY MATERIALS: Donald O. Rod Library 34,526,849.17 125,115.06 (181,551.60) 34,470,412.63 Instructional Resources Library 222,215.49 - - 222,215.49 Total Library 34,749,064.66 125,115.06 (181,551.60) 34,692,628.12 INTANGIBLE ASSETS: Student Information System Software 8,605,779.63 - - 8,605,779.63 Constituent Relationship Management System 1,138,649.28 - - 1,138,649.28 Total Intangible Assets 9,744,428.91 - - 9,744,428.91 Total Fixed Assets 730,254,985.27 16,146,947.83 (6,791,855.69) 739,610,077.41 Less: Accumulated Depreciation 321,265,845.63 - 19,400,815.15 (2,325,915.00) 338,340,745.78 - Total Fixed Assets $ 408,989,139.64 (3,253,867.32) (4,465,940.69) 401,269,331.63 52 Schedule 20 SCHEDULE OF INVESTMENTS June 30, 2019
Pooled Investments $ 99,195,719.29
Fund Owned Investments: Deferred Compensation Trust 130,682.32
Endowment Funds and Funds Functioning as Endowment Funds 13,405,202.09
Plant Fund: Unexpended Plant Funds: Maucker Union System Fund $ 748,050.00 Field House System Fund 3,481,965.00 Residence System Fund 6,546,418.35 Student Health System Fund 753,418.40 Total Unexpended Plant Funds 11,529,851.75
Retirement of Indebtedness: Academic Building Debt Service Reserve Fund 3,344,107.00 Residence System Debt Service Reserve Fund 8,036,069.30 Maucker Union Debt Service Reserve Fund 840,604.38 Field House Debt Service Reserve Fund 1,201,086.10 Student Health System Debt Service Reserve Fund 240,895.62 Total Retirement of Indebtedness 13,662,762.40
Total Investments $ 137,924,217.85
53 Schedule 21 SCHEDULE OF INVENTORIES June 30, 2019
Auxiliary Enterprises Fund: Residence System: Residence $ 170,447.98
Dome Operations: UNI-Dome Concessions 40,014.88
Bookstore: UNI Bookstore $ 738,588.20 HCC Bookstore 594,902.59 1,333,490.79 Miscellaneous Auxiliary Enterprises: Art $ 24,610.31 Technology 13,808.23 38,418.54 Other Funds Unrestricted: Stores Departments: Camp Adventure 33,231.75 Campus Supply 147,906.45 Coal Stores 199,103.54 Vehicle Fuel Stores 20,066.68 Petroleum Coke Stores 43,774.04 Fuel Oil Stores 73,466.77 Tall Grass Prairie Center 6,510.00 Tiny House Resources 15,000.00 Prairie on Farms Seed 15,112.08 Panther Products 133,438.15 UNI Bookstore Postal Services 3,562.30 691,171.76 Service Departments: Art Computer Lab Supplies 2,156.17
Total Inventories $ 2,275,700.12
54
Financial Accounting and Reporting Services 122 Lang Hall Cedar Falls, Iowa 50614-0003 319-273-2382